Bảng cân đối kế toán và báo
cáo kết quả kinh doanh
Chươn
g 2
Biên soạn: Ths Hồ Thị Thanh Ngọc 36
2.1/ Bảng Cân đối kế toán
2.1.1/ Khái niệm
2.1.2/ Nội dung và kết cấu
2.1.3/ Sự thay đổi các khoản mục
2.2/ Báo cáo kết quả kinh doanh
2.2.1/ Khái niệm
2.2.2/ Nội dung và kết cấu
Biên soạn: Ths Hồ Thị Thanh Ngọc
3
7
Biên soạn: Ths Hồ Thị Thanh Ngọc
38
Bảng cân đối kế toán (Balance sheet)
Báo cáo kết quả kinh doanh (Income
statement)
Báo cáo lưu chuyển tiền tệ (Cash flow
statument)
Bảng thuyết minh báo cáo tài chính
((Accounting policies and notes)
Biên soạn: Ths Hồ Thị Thanh Ngọc
39
Ông A và ông B góp vốn thành lập cty X
ngày 1/3/2010 như sau:
-Ông A góp bằng tiền mặt 500 trđ, bằng xe ô
tô 500trđ
-Ông B góp vốn bằng hàng hóa tri giá 500
trđ, bằng nhà văn phòng 1.500trđ
Biên soạn: Ths Hồ Thị Thanh Ngọc
40
Vốn
KD:
3.000
TS
3.000
NV
3.000
TSNH
1.000
TSDH
2.000
NVCSH
3.000
Nợ
0
Tiền mặt : 500
Hàng hóa : 500
TSCĐHH: 2.000
NVKD: 3.000
![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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