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Chuong 7 - KTNH - DHHS - Mar 2010 - CHNG VII K TON THU NHP...

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THS. NGUYEN THI KIM PHUNG 1 CH ƯƠ NG VII K TOÁN THU NH P, CHI PHÍ VÀ K T QU KINH DOANH C A NHTM TÀI LI U THAM KH O z Chu n m c k ế toán VN: VAS 1, VAS 14, VAS 22 z Ngh ị đị nh s 146/2005/N Đ – CP v Ch ế độ tài chính đố i v i các t ch c tín d ng (23/11/2005) z Lu t Thu ế thu nh p doanh nghi p M C TIÊU z N m rõ nguyên t c ghi nh n các kho n thu nh p, chi phí; xác đị nh k ế t qu kinh doanh và phân ph i l i nhu n t i các NHTM z Ph ươ ng pháp h ch toán thu nh p, chi phí, k ế t qu kinh doanh và phân ph i l i nhu n
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THS. NGUYEN THI KIM PHUNG 2 N I DUNG 1. Khái quát v thu nh p, chi phí và KQKD c a ngân hàng 2. Nguyên t c k ế toán 3. Ph ươ ng pháp k ế toán 1.KHÁI QUÁT V THU NH P, CHI PHÍ VÀ KQKD C A NHTM z Thu nh p z Chi phí z KQKD z Phân ph i l i nhu n 1.1. CÁC KHO N THU NH P C A NHTM z Thu nh p t ho t độ ng kinh doanh: Thu ho t độ ng tín d ng, thu lãi ti n g i Thu d ch v Thu t ho t độ ng kinh doanh ngo i h i và vàng Thu lãi góp v n, mua c ph n Thu t ho t độ ng mua bán n Thu t chênh l ch t giá Thu t
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