# Vay ngắn hạn - K TON TI CHNH A1 CHNG 5 Vay ngn hn Khi...

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K TOÁN TÀI CHÍNH A1 CH NG 5: Vay ng n h n ƯƠ Khái ni m Đ c dùng đ mua s m các TS ng n h n. <= 1 năm hay … ượ Tài kho n s d ng Tài kho n 311 “vay ng n h n” 201003 – Ch ng 4: K toán ngu n v n 22/08/2014 ươ ế Nguyên t c ghi nh n vào tài kho n: Bên N : S ti n đã tr v các kho n vay ng n h n; S CK t giá hoái đ i gi m do đánh giá l i n vay b ng ngo i t . Bên Có: S ti n vay ng n h n; S CL t giá hoái đ i tang do đánh giá l i s n vay b ng ngo i t . S d : S d bên Có ư ư N ng n h n là kho n ti n n mà doanh nghi p ph i tr trong m t năm ho c m t chu kỳ kinh doanh. G m:  Vay ng n h n.  N dài h n đ n h n tr . ế Ph i tr ng i bán. ườ 201003 – Ch ng 4: K toán ngu n v

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