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chu:n msc vi c# dO kO lorn hiln hinh dms ap duie 2.3. Etrh lbric kC loi! AP d'lng
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Tii sin .6 dinh hnu hinh, lii san c6 tiidi vd hinh dwc sli nhin dEo git s6c Trcng qud iiinh sn dqns' iinrr r. lrini., tll ,* .5 ainrt uo r'inh du{'c gni nhan theo nsuv€n eit hao ndn lut k' vd siri ti cdn lei
ftiu hro iluqc tich iheo phn@e phap dudn g ihiie Thdi 8im kn,u hao tidoc udc linL nnu sdu:
ve cdc vrn ben hudng din Chuan s{o dnng quy tiinh cLta chuAn mvc, ln6ng tu
Ngulen nic tnc dint cnc khodi t@3 dtug tter
N;a' ln" xrc di"n ci" knoin tude ttumg liin li cic knodn diu tu ns6n han kh6ng que I lhAns cd khjL n'ns
:ii #';;;;dil t,';a iln'e "o naiau ;i rc toe chuvd' adi ninh riin k' ru nsdv dua khotn ddu rr d6
Nsurtn tic, plttuE Phnp chatin dii edc dins tiin khnc
chanh Ech.i gii ln!rc d PhAt sinh tune k' crla cdc khodn nuc ie! te c6 s6c ngoai rq rd drM ph6l sinh duqc hach iJ,i* q lli tr.o" ; pil" "r* "na n;n hiig lnuds mri noi doann nehigp md rd knoin vt duQ' hrch loin vd dodnh thu hoic chi phi rii chinh tons nam di ohinh !!]] , n . n h l * d i c D f t q . E p 0 , ' ' n I b o n L { ) \ , h i n n h t h g D d o d a n h g i ' a o d u c a + " ; ^ r _ " e " - t c ' d - ' 1 "
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3.2-Ngryon dcgbi nhin hnrctdn kho €
Hdns ldn klrc dwc rinh rhco gii g6. Trdhg h'/p Eidtidluin c6th'thrchien dddc thAp hd gid goc $iph'ittnh
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ci, ti hins tan kho cu6i ki duqc xic dinh iheo Phmg phiP binn qudn gia quvAn' H . n B ; - J o d u o . h . . h @ m h e o D h u o g D h ; o | a $ o : ' } u m o x u J ' r
3.r, Nguyan lic ghi Dhit cdc knontr lbdi rburhlMe n?iln Phni rhu klic:
3.3-LNst!6nticehi"htn:Ctu|l,otnphiiduknAchhing,knoinnihdcchongudibtn'pbiidrunoib0uc6c khorn phdi thu kntc l+i thdi diCm bid c,io, neu:
' o horh4 rh I'oi " i . r h e n ' o a d J o n d a l o c o h s n o . i l r L ' d n L i n d ' ' - C6 thdi hstr rhu hdi hoao rhrnn b6n ten I ntn duqc ph,n loai ld tii stn dii h?n
J.1,2, I dt Jnohoapphai ft! ^hi Jri Du p ong o pod b- kno doirhi en o\d gid! du r'' o' 'n i:" " " ( l n o r n a p n a , r ; - o . h r _ m c U d n e d u o . $ d r l n g r r n h o ' n d 6 ' o ' a | ] o n p h ; i lt " 3 i ' 6 ' J F n r s r 3..1. Nguyan dcebi nhfu vn khiu hro tdi dn c6 dirb
r 6 N L n i P \ $ s a r u l q D
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BAN THT YET MINH BAO CAO TAI CHIN'TI HqP NHAT
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3,s. Nguyin ric shi nhsn cic !.hoitr iliu tu di chinh
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Hori ti6ng lien doanh rneo linh rhrtc Hoat iiOng kinh doann ddng ki's soAt !d Tii sin dory kien soat dnqc ap aung ;"yen d" t6 roen "Luns nhu vai ctc hoet ddng kinh dodh th6ng $unns knic rron8 d0:
c6ng ty tl,eo d6i riens .rc *hoin thu nhip, chi phi licn qlan d6n hoel ding lidn domh vd nhsc hiqt phin cdc ben tlns lion domh lhF hqp d6n8 li€n doanni
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cdc k oin diu lt ehthE khodn tql thdi di n b,io cdo, ai':
c6 thqi hao Ihu hdi hoic dno han *ni:nc qni 3 th6ne k3 in nliv nDa knodn ddu tu d6 duqc coi D ' lrMc c6 thoi hm Lhu h6i v6n dudi I fin ddqo phan bai la iii s6n nglin hsn
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chi phi di vsy droc 8hi nhan vio chi phi sin xuh, kinh dodh tong ki kni phlt siih, tn chi phi di vav li€n quan wc !3p tidn viic diu !u xey dms hoic sdn xuit di sin dd dms iiur rhh viLo Ei' ni cra riLi s ir'j (illqc !6n hori) k h i . 6 ; i c e c d i A ' k i o n q . v ; i n h ; o n g c h u ; m u c K d t d n v i q t N a m s 6 l 6 " c h i p h i d i v a t "
Kliodn diu tu vio c6nS ty li6n douh iidsc k6 to'n chinh iheo ihoy ddi crja phin ss hto cia c6ng rv dong kinh doanh cna C6ng lv phin ,nh knom lhu phir sinh sau kni S6P v6n 1i6n ddrnn
3.?, Nguyen ric ghi lhiD vn phan b6 chi phi trd lrutc
Cac chi phl $,i tuac chi lien qum dan chi phi stn xuit kini doa.n nrm trudc nsin hen vdL dudc rinh rio chi phi sdn xuet kinh do.nh lFng n,b Cnc chi phi $u dey da phtt sinh tons nih iii chhh nhmg ituqc hqcb din vdo ker qul hosi dQng kinh dosh ftng nhien nh
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tii chinh hiqn qi duqc ghi nhan D chi phi ti toin lno chi phi tl tudc dii bd de phen b6
ki hach torn duqc cin cu rao Chi phi ti rudr dddrc ph6n bd v{c linh u phin bd chi Dhi tii n!,tc dii han rdo chi phi srn xu6t kinh do.nh tnng
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BAN THUYfT MINH BAO CAO TAI CHiNH HOP NHAT
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Cic kno6n chi phi thsc ta chua phit sinh nh@g ti!!'o tich nu'i lno chi Dhi Jn xu'ii' kinn
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