Kếtoán Nợphải trả&
Vốn chủsởhữu
Chương 7
GVC ThS Lê Tuấn
Nợphải trả
Nợphảitrảngắn hạn:
Khoảnphảitrả
Phiếu nợphảitrảngắn hạn
Nợphảitrảdài hạn:
Phiếu nợphảitrảdài hạn
Trái phiếu
Nợphảitrảngắn hạn:
Khoảnphảitrả
Phiếu nợphảitrảngắn hạn
7.1 Nợphải trảngắn hạn
Khoảnphảitrả:
Phát sinh do mua chịu hàng hóa, dịch vụ: Đã
nhậnđược quyền sởhữu hàng hóa hoặcđã được
cung cấp dịch vụ, nhưng chưa thanh toán tiền
cho người bán hoặcngười cung cấp (“điều kiện
thanh toán”)
7.1.1 Khoản phải trả
Phiếu nợphảitrả
(Notes Payable)
7.1.2 Phiếu nợphảitrả
![Bài tập tình huống Kế toán tài chính: Tổng hợp [mới nhất]](https://cdn.tailieu.vn/images/document/thumbnail/2025/20251212/lakim0906/135x160/17761779960163.jpg)
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