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8/12/2019 1Bao cao tc
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I HC HUTRNG I HC KINH T
PHN TCH BO CO TI CHNH
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1.Tng quanv
PTBCTC
2. Phntch
BCTC
NI DUNG MN PHN TCH BCTC
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1.Tng quanv
BCTC
CHNG 1: TNG QUAN V PHN TCH BCTC
2.Tng quan
vPTBCTC
3. Cc phngphp
PTBCTC
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Chng 1: Tng quan v PTBCTC
Khi nim
H thng BCTC
Tng quanBCTC
1.1
1.3
1.2Phn loi
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1.1. Khi nim v BCTC
1.2. Phn loi BCTC
Theo ni dungthng tin phn nh
Theo tnh chtbt buc Theo
thigianlp,np
(thng,qu,nm)
Theoc
quannhnBC(Ti
chnh,thu,thng
k, chqun)
Boco
hngdn
Bocobt
buc
BCphn
nhtngquttnhhnh
TS&N
VDN
BCphn
nhDT,TN,
chi ph,kt quHKD
BCthchin
nghav
NSNN
BCphnnhlu
chuyntin t
Thuytminhbocoti
chnh
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1.3. H thng BCTC DN Vit Nam1.3.1. H thng bo co ti chnh nm
1.3.1.1. Bngcn ikton
a. Khi nim
b. c im
+ Tng cng ti sn ti thi im lp bo co bng tng
cng ngun hnh thnh ti sn vo thi im
+ Phn nh ti mt thi im
+ Cc ch tiu trn BCKT c biu hin bng tinnn c th tng hp c ton b ti sn hin c
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+ S liu trn BCKT l s liu tng hp v ti sn v ngun vn, dovy khng th ch ra bc tranh c th v tnh hnh ti chnh ti DN
+ Gi tr ca ti sn c trnh by theo gi lch s (gi gc).
+ Tnh thanh khongimdn, chi ph sdngvntngdn, kh
nng sinh ltng dn.
c. ngha
+ Phngphp kton
d. Hn ch ca BCKT
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.
Vo ngy 31/12/X, cng ty cphnHuy Hong c ti snv trch nhimti chnh nhsau: VT: triung
+ Cc khonphithu di hn: 2.200+Ti sncnh: 22.000+ Khuhao TSC: 6.000+ Tnkho: 1.000+ Dphng gimgi hng tnkho: 100
+ Khonphithu: 650+ Dphng nkh i: 50+ Linhunchaphnphi: 9.200+ Tinv cc khontngngtin: 400+ Phitrngibn: 1.600+ VnutcaCSH: 6.000+ Vay di hn: 1.800+ Quutpht trin: 1.000+ Phitrngilao ng: 200+ Chi phphitr: 300
Bi tp
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1.3. H thng BCTC DN Vit Nam
1.3.1.2. Bo co ktquhotngkinh doanh
a. Khi nim
b. c im
+ Phn nh ti mt thi k
+ Cc ch tiu trn BC c biu hin bng tin
+ Cc phng php k ton
c. ngha
d. Hn ch
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Ti liukinh doanh caCng ty YnNhi nhsau:nvtnh: triung-Doanh thu: 78.000
-Sdtnkho uk: 9.000
-Mua hng ho trong k: 40.000-Tncuik: 7.000-Li vay ngn hng : 8.000
-Lngnhn vin bn hng: 9.000-Chi ph tinch: 4.000-Thusut: 25%-Ctctrcho cng: 40%Yu cu: LpBo co ktquhotngsnxutKinh doanh?
Bi tp
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1.3. H thng BCTC DN Vit Nam
1.3.1.3. Bo co luchuyntint
a. Khi nim
b. S cn thit ca bo co lu chuyn tin t
c. ngha
d. Hn ch
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Bng thng k dng tin thun
CT 1 2 3 4 5 6 7 8
HKD + + + + - - - -
HT + + - - + + - -
HTC + - + - + - + -
Tngdng
tinthun
+ ? ? ? ? ? ? -
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.
Dng tin l nhin liu cng ty hot ng
Tinkhng mua chnhphcnhngn c thgimbtcaukh
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1.3. H thng BCTC DN Vit Nam
1.3.2. Bo co ti chnh gianin
a. Bo co ti chnh gianin dngy
b. Bo co ti chnh gia nin dng tm lc
1.3.3. Bo co ti chnh hp nht
1.3.4. Bo co ti chnh tng hp
1.3.1.4. Thuyt minh BCTC