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Li gii ngh cho Bi tp ti lp (ngy 08/08/2005): Cng ty dch v Ph M - PMC Cc giao dch trong thng 7/2005: Vn gp ca ch s hu Vay ngn hn ngn hng Tng doanh thu trong thng 7 Tng chi ph trong thng 7 Chia li nhun cho ch s hu
4,000 2,000 1,000 700 100 Cng ty Ph M Bo co thu nhp (bo co li l) n 31/07/2005 Tng doanh thu Tng chi ph Li nhun rng Chia li nhun cho ch s hu Li nhun gi li ( kinh doanh) Cng ty Th Thim Bng cn i k ton Ngy 31/7/2005
1,000 700 300 100 200
Ti sn Tin mt $6,200
Tng cng:
$6,200
N phi tr v Vn ch s hu Vay ngn hn $2,000 Vn gp ca ch s hu 4,000 Li nhun gi li 200 Tng cng: $6,200
Ghi ch: Tin mt $ 6.200 = 4000+2000+1000-700-100 Cng ty Th Thim Bo co ngn lu (phng php trc tip) n 31/07/2005 I. Ngn lu t hot ng kinh doanh Thu tin mt t khch hng Chi tr chi ph Ngn lu rng t hot ng kinh doanh (= dng thu - dng chi) II. Ngn lu t hot ng u t III. Ngn lu t hot ng ti chnh (hot ng huy ng vn) Vay ngn hn Vn gp ca ch s hu Phn chia li nhun cho ch s hu Ngn lu rng t hot ng ti chnh (= dng thu - dng chi) Tng ngn lu rng (=I+II+III) (thay i trong tin mt tn qu) Ghi ch: Tn qu tin mt u thng 7 Tng ngn lu rng trong thng 7 Tn qu tin mt cui thng 7
$1,000 (700) 300 0
2,000 4,000 (100) 5,900 6,200
0 6,200 6,200
Nguyen Tan Binh