Cui nm 2017, Phng Nghin cu th trng ca Doanh Nghip d bo nhu cu th trng may mc c xu hng pht trin. Sau khi tnh ton chi ph mua ti sn v thu ti sn cng ty quyt nh thu ti sn ny cng ty cho thu ti chnh Vietcombank. Ngy 01/01/2018 ngn hng xut 16 000 USD mua ti sn theo n t hng ca cng ty thu 10% v cng ty giao ti sn cho doanh nghip vo 2/1 vi ti sn tr gi 16 500 USD, thi hn thu 2 nm, tr n v tr li cui mi qu vi li sut 2,8%/qu. Hp ng c k kt vo 27/12/2017 v c hiu lc k t ngy cng ty giao ti sn cho doanh nghip. n qu III doanh nghip lm n thua l, ngn hng chuyn sang n c kh nng mt vn. Gi s t gi ti cc thi im giao dch cui thng 1,2,3,4,5,6 ln lt l 16.000; 16.050; 16.100; 16.100; 16.150; 16.160; 16.200. Bit rng doanh nghp tr n v li bng tin mt.

hch ton theo ch k ton vit nam

At the end of 2017, the Market Research Department of the Enterprise has forecast that the demand for the apparel market will tend to develop. After calculating the cost of asset purchase and lease, the company decided to lease this asset at Vietcombank financial leasing company. On January 1, 2018, the bank issued 16,000 USD to buy assets according to the order of the 10% tax company and the company delivered the property to the business on 2/1 with assets worth 16 500 USD, term lease for 2 years, repay the loan and pay interest at the end of each quarter at an interest rate of 2.8%/quarter. The contract was signed on December 27, 2017 and takes effect from the date the company hands over the property to the enterprise. By the third quarter of the enterprise, the business suffered a loss, and the bank turned to debt and could lose capital. Assume the exchange rate at the end of month 1, 2, 3, 4, 5 and 6 respectively is 16,000; 16,050; 16,100; 16,100; 16,150; 16,160; 16,200. Know that the business pays its debt and interest in cash.

Accounting according to Vietnamese accounting system