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Tom tat Phan tich bao cao tai chinh: ...o vay dai han, doanh thu chua thuc hien Von chu so huu (Owner’s equity) - Chuan muc ke toon Viet Nam: “la gio tri von cua doanh nghiep, uuoc tonh bang so chonh lech giua gio tri Tai san cua doanh nghiep tru (-) No phai tra” - The gioi: “la quyen cua chu so huu uoi voi nguon luc cun lai cua cu...ruoc khi cung ty uu cung bo loi nhuan nhu sau:  Loi nhuan thuan du kien: 150 USD  Loi nhuan ue lai uau ky: 2.000 USD  Phon bo du kien cho co uung: 50 USD Hoy uoc tonh loi nhuan ue lai cuoi ky cua cung ty. 8/21/2011 8 Tra loi:  Loi nhuan ue lai cuoi ky= loi nhuan ue lai uau ky+ loi nhua...phot sinh sau khi ghi nhan ke toon Doanh thu Doanh thu chua thuc hien (unearned revenue)-Cung ty nhan tien truoc khi giao hang -Khi nhan tien: Tien (TS) tang; doanh thu chua thuc hien (no) tang -Khi giao hang: Doanh thu tang va doanh thu chua thuc hien giam Khung hoach toon don toch D...

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