Bài giảng chương 3: Kế toán tài sản cố định- Công cụ dụng cụ

Tom tat Bai giang chuong 3: Ke toan tai san co dinh- Cong cu dung cu: ...4.1.6.Sua chua TSCD: 4.1.Khai quat ve TSCD - CCDC: 4.1.7. Thieu - mat TSCD: Khi TSCD bi thieu, mat: NH xu ly nhu sau: §Tien boi thuong cua ca nhan, tap the. §Tien boi thuong cua to chuc bao hiem §Su dung du phong duoc trich lap trong chi phi §Quy du phong tai chinh cua to chuc tin dung. §Ha...n TSCD: 4.2.1.Tai khoan su dung: 4.2.2 Hach toan: ØKe toan mua sam TSCD tai Hoi so: §Khi mua TSCD: TK Mua sam TSCD TK 3210 TK thich hop TM, TG, TTV,.. Chi mua, nop thue, van chuyen,.. (1a) TK VAT dau vao - 3532 VAT tren hoa don (1b) TK TSCD TK 301/302 Gia tri TSCD khi quyet toan(... 4.2.Phuong phap ke toan TSCD: Phuong phap hach toan khau hao TSCD ?Tai cac chi nhanh: ?Hang thang can cu vao nguyen gia TSCD va ti le khau hao, lap bang ke trich KH theo dung mau quy dinh, lap phieu chuyen khoan hach toan: No TK 871 - chi khau hao co ban TSCD Co TK 305 - Hao mon TSCD (3051...