chu no khong can, thu tir viec thanh ly nhirong ban tai sari c6 dinh, thu tien phat khach hang vi pham hop d6ng va cac khoan thu khac. 5. Toan bQ doanh thu phat sinh trong ky phai c6 cac h6a don, chirng nr hop l~ chirng minh va phan anh d~y du trong s6 kS toan cua don vi va Cong ty theo chS dQ kS toan hien hanh. 6. Thoi diem d~ xac dinh doanh thu la khi dich vu dil diroc cung dp dSn khach hang, h6a don dil duoc phat hanh dSn khach hang, khong phu thuoc tien dil thu duoc hay chira. Di~u 16:
Chi phi hoat dQng kinh doanh.
1. Cong ty phai hach toan d~y du cac khoan chi phi phat sinh trong narn tai chinh theo dung quy dinh hien hanh cua Phap Iuat. Chi phi phai diroc ghi nhan hoac phan b6 trong ky kS toan theo thirc tS phat sinh, khong phu thuoc chi phi dil duoc thanh toan hay chua. 2. Chi phi kinh doanh cua Cong ty bao g6m: a. Chi phi nguyen lieu, v~t lieu: la gia tri cua toan bQ nhien lieu, v~t lieu, cong cu ... ma Cong ty sir dung vao hoat dong kinh doanh b. Chi phi nhan vien: la toan bQ tien luong, tien cong, chi phi c6 tinh chat tien hrong, cac khoan trich nop theo quy dinh cua Nha mroc nhu bao hi~m xil hoi, bao hiem y te, bao hiem that nghiep, kinh phi cong dean. c. Kh~u hao tai san c6 dinh: la chi phi khau hao toan bQ tai san c6 dinh cua Cong ty trfch theo quyet dinh cua T6ng Giarn d6c trong khuon kho quy dinh cua BQ Tai Chinh. d. Chi phi thue, phi va l~ phi: thue mon bai, thue sir dung d~t hoac ti~n thue d~t, thue tai nguyen, thue nha d~t, phi cau duong, phi giao thong va cac khoan co lien quan dSn phi, l~ phi khac e. Chi phi dich vu mua ngoai: la cac chi phi tra cho t6 chirc, ca nhan ngoai Cong ty v~ cac dich vu duoc thirc hien theo yeu du cua Cong ty nhir v~n chuyen, dien, mroc, dien thoai, sua chtra tai sari c6 dinh, thue tai sari c6 dinh, nr van, ki~m toan, quang cao, bao hiem tai san, dai ly, moi gioi, uy thac xu~t - nhap khau va cac dich vu khac. f.
Chi phi khac bang tien: chi tiâ‚Źp tan, khanh tiet, giao dich, d6i ngoai, chi bao ho lao dong, chi huan luyen, b6i dirong tay nghe, h6 tro dao tao, phi hiep hoi nganh nghe ma Cong ty la thanh vien tham gia, cac khoan du phong giarn gia hang t6n kho, tro dp thoi viec cho ngiroi lao dong, chi phi di cong tac va cac chi phi khac.
3. Cac chi phi hoat dong tai chinh cua Cong ty bao gom: cac khoan chi phi cho viec mua ban trai phieu, tin phieu, c6 phieu, chi phi cho hoat dong lien doanh, lien ket, g6p von c6 phan, chi tra lili ti~n yay von d~u nr va kinh doanh, chi phi chiet khau thanh toan, du phong giam gia cac loai clurng khoan, phi ngan hang, chenh lech ty gia, va cac chi phi khac lien quan dSn hoat dong d~u nr ra ngoai cua Cong ty .. 4. Cac chi phi hoat dong khac cua nhuong ban thanh ly tai san, chi thu tien phat, chi phi v~ tien phat khong thu h6i ducc va cac khoan
A
TESCO
- Quy ch~ Quan
Iy Tai
chinh
Cong ty bao gom: chi phi cho thue tai san, chi phi phi cho viec thu h6i cac khoan no dil x6a, chi phi d~ vi pharn hop dong, gia tri t6n th~t tai san, no phai thu chi phi khac.
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