Bài giảng Nguyên lý kế toán

Tom tat Bai giang Nguyen ly ke toan: ...en tac Nguyen tac 2: Phan loai chi phi hop ly Can cu tren linh vuc phat sinh chi phi: + Chi phi thu mua + Chi phi san xuat + Chi phi ban hang + Chi phi quan ly doanh nghiep Can cu tren quan he voi khoi luong san pham san xuat: + Bien phi: la cac chi phi co tong so bien doi ty le thuan voi so luong s...Vi du 2: Cong ty B tinh thue GTGT theo phuong phap khau tru, nhap khau mot lo nguyen vat lieu theo gia CIF 350trd, thue suat thue nhap khau phai nop la 20%, thue GTGT hang nhap khau 10%. Chi phi van chuyen lo nguyen vat lieu ve kho cong ty bao gom ca thue GTGT 5% la 6,3trd. Hay xac dinh gia tri lo n...i hang xuat ban, xuat dung Buoc 2: Xac dinh gia don vi cua tung loai hang xuat ban, xuat dung San pham, dich vu: gia don vi la gia thanh san xuat Hang hoa: gia don vi la don gia mua Vat tu xuat dung: gia don vi la gia thuc te xuat kho De xac dinh gia don vi cua hang xuat ban, vat tu xuat dung co the...