Cc loi hot ng kinh t ti chnh tc ng n ti sn ca n v v cch nh khon

Cc loi nghip v kinh t, ti chnh tc ng n cc i tng k ton ca n v v cch nh khon chng

1. Loi nghip v lm tng mt loi Ti sn ny ng thi lm gim mt loi Ti sn khcV d: Xut qu tin mt gi vo TK tin gi ngn hng: 100.........................................................................................................................2. Loi nghip v lm tng mt loi ngun ny ng thi lm gim mt loi ngun khc.2a. Loi nghip v lm tng mt loi NPT ny ng thi lm gim mt loi NPT khc.

V d: Vay ngn hn tr n cho ngi bn: 150........................................................................................................................2b. Loi nghip v lm tng mt loi VCSH ny ng thi lm gim mt loi VCSH khc

V d: Trch lp qu u t pht trin t li nhun cha phn phi: 10........................................................................................................................2c. Loi nghip v lm gim mt loi NPT ny ng thi lm tng mt loi VCSH khc

V d: Chuyn tri phiu thnh c phiu: 350........................................................................................................................2d. Loi nghip v lm tng mt loi NPT ny ng thi lm gim mt loi Vn CSH khc

V d: Cng b c tc bng tin mt: 100 nhng cha tr........................................................................................................................3. Loi nghip v lm tng mt loi Ti sn ny ng thi lm tng mt loi ngun khc:

3a. Tng TS ny tng NPT khc

V d: Mua TSC hu hnh cha tr tin cho ngi bn: 500........................................................................................................................3b. Tng TS ny tng Vn CSH khc

V d: Ch s hu gp thm vn kinh doanh bng tin mt: 200........................................................................................................................4. Loi nghip v lm gim loi Ti sn ny ng thi lm gim mt loi ngun khc:4a. Gim TS ny ng thi lm gim NPT

V d: Tr n cho ngi bn bng tin gi ngn hng: 600........................................................................................................................4b. Gim TS ny ng thi lm gim NPT

V d: Ch s hu rt vn kinh doanh l tin mt: 300........................................................................................................................5. Loi nghip v lm gim mt loi Ti sn v pht sinh Chi ph. (Khi Ti sn gim nhng khng lm tng mt loi Ti sn khc v cng khng lm gim mt loi ngun vn khc).V d: Xut qu tin mt tr tin tip khch ca DN: 20........................................................................................................................6. Loi nghip v lm tng mt loi n phi tr v pht sinh chi ph. (Khi n phi tr tng nhng khng lm gim mt loi ngun khc v cng khng lm tng mt loi Ti sn khc)

V d: Tnh tin lng phi tr cho cng nhn sn xut: 80........................................................................................................................7. Loi nghip v lm tng mt loi Ti sn v pht sinh thu nhp. (Khi Ti sn tng nhng khng lm gim mt loi Ti sn khc v cng khng lm tng mt loi ngun khc).

V d: Bn mt l hng thu trc tip bng tin mt, gi bn: 100; gi xut kho: 80........................................................................................................................8. Loi nghip v lm gim mt loi NPT v pht sinh thu nhp. (Khi n phi tr gim nhng khng lm tng mt loi ngun khc v cng khng lm gim mt loi Ti sn khc)

V d: Bn l hng trn, ngi mua tr lun vo khon n phi tr ca DN vi ngi mua : 80........................................................................................................................N

C

CP

Ngun vn

(NPT+VCSH)

TN

N

Ti sn

C

Tp hp

thu nhp

Tp hp

chi ph

Kt chuyn li

Kt chuyn l

1

xxx

xxx

2

5

4

6

7

3

8

N

C

=

-

=

KQ

Bng CKT

Bo co KQ

HKD