cu, dung cu dang stf dung phat hien thieu chd xtf ly:
Sd do so 79:
KE TOAN CAC KHOAN THU KHAC
211, 213
005 - Dung cu214 214
Nguyen (1) Ghi giam gia tri TSCD da thanh ly, Gia tri hao mon gia nhifdng ban hoSc phat hien thieu chd x if ly
466
Gia tri con lai
111, 112, 331,. 631
(2) Chi phi thanh ly^ nhifdng ban tai san
Cuoi ky, k/c chi phi thanh ly, nhi/dng ban TSCD
333 4314
Neu phai nop NSNN
461, 462
Neu dude bd sung nguon kinh phi
342
Neu phai nop cap tren
421
K/c chenh lech thu,
(7) K/c chenh lech
tai san thieu vao cac TK lien quan theo quy djnh cua che do tai chinh
chi ch ifa x i/ ly
(4) Ghi giam dung cu dang s if dung phat hien thieu chd x if ly
531 111,112
thu > chi do thanh ly, nhi/dng ban TSCO
(8) K/c so thu boi thifdng ve
(3) Cac khoan thu thanh ly, nhudng ban TSCD
3118 111, 334,
(5) Gia tri con lai cua TSCD va cong cu, dung cu dang s if dung
phat hien thieu phai thu hoi
(6) Khi thu boi thifdng ve tai san thieu theo (adsbygoogle = window.adsbygoogle || []).push({});
quyet dinh x if ly
Neu quyet djnh x if ly cho phep xoa bo thiet hai do thieu, mat tai san
Chu y: 1. C ac but toan 1 , 2 , 3 phan anh cac khoan thu, chi do thanh ly, nhi/dng ban TSCD thuoc nguon kinh phi hinh thanh TSCD 2. C ac but toan 4, 5, 6 phan anh cong cu, dung cu dang s if dung phat hien thieu.
CD 00
KE TOAN CAC KHOAN THU KHAC (TIEP)II- Cac khoan thu do thanh ly, nhtfdng ban TSCO thuoc nguon von kinh doanh hoac nguon von vay: II- Cac khoan thu do thanh ly, nhtfdng ban TSCO thuoc nguon von kinh doanh hoac nguon von vay: So do so 80:
So do so 81: