ThiNganHang Sách - Tài liệu thi tuyển
30 câu trắc nghiệm Quản trị nguồn nhân lực (Có Đáp án)
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TABLE OF CONTENT
PREFACE ............................................................................................................................... 01
CHAPTER 1................................................................................................................................
GENERAL THEORY OF FINANCIAL STATEMENTS PREPARATION AND
ANALYSIS IN ENTERPRISES ............................................................................................. 04
1.1. General overview of financial statements and financial statements
analysis in enterprises ....................................................................................................... 04
1.1.1.The basics of financial statements ............................................................................. 04
1.1.1.1. Financial accounting information .......................................................................... 04
1.1.1.2. Definition and objectives of financial reporting ..................................................... 06
1.1.1.3. Requirements of financial statements .................................................................... 07
1.1.2. Types of financial statements ................................................................................... 08
1.1.2.1. Balance sheet ........................................................................................................ 08
1.1.2.2. Cash flow statement .............................................................................................. 13
1.1.2.3. Income statement .................................................................................................. 17
1.1.2.4. Financial statement footnotes ................................................................................ 20
1.1.3. The basics of financial statement analysis ................................................................ 22
1.2. Financial statements preparation in enterprises ........................................................... 24
1.2.1. Statememt of financial position (balance sheet) preparation ..................................... 24
1.2.1.1. Basis for preparation of the Balance Sheet ............................................................ 24
1.2.1.2. Content and methods of setting up items in balance sheet of enterprises to meet the
assumption of continuous operation (Form B01-DN) ......................................................... 25
1.2.2. Income statement preparation .................................................................................. 26
1.2.2.1. Basis for preparation of income statement ............................................................. 26
1.2.2.2. Contents and methods of preparation of item
in income statement (Form B02-DN) ................................................................................ 26
1.2.3. Cash flow statement preparation .............................................................................. 33
1.2.3.1. Basis for preparation of cash flow statement ......................................................... 33
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1.2.3.2. Content and methods of preparation of items in
cash flow statement (Form B03-DN) ................................................................................. 34
1.2.4. Financial statement footnote preparation (BN 09-DN) .............................................. 50
1.2.4.1. Basis for preparation of financial statement footnote ............................................. 50
1.2.4.2. Content and methods of setting up items in financial statement footnote................ 50
1.3. Financial statement analysis in enterprises .................................................................. 52
1.3.1.Documents and methodology for financial statements analysis .................................. 52
1.3.1.1. Documents for analysis ......................................................................................... 52
1.3.1.2. Methods of analysis .............................................................................................. 53
1.3.2. Content of financial statements analysis ................................................................... 54
1.3.2.1. Business results's analysis ..................................................................................... 54
1.3.2.2. Balance sheet's key indicator analysis ................................................................... 57
CONCLUSION OF CHAPTER 1 ............................................................................................. 63
CHAPTER 2 ...........................................................................................................................
PRACTICAL SITUATION OF FINANCIAL STATEMENTS PREPARATION AND
ANALYSIS IN DUYENHAI TRADING AND MANUFACTURER, LTD ............................... 64
2.1.Overview of Duyenhai Trading and Manufacturer, Ltd ................................................ 64
2.1.1.Foundation and development of the company............................................................ 64
2.1.1.1. General information about the company ................................................................ 64
2.1.1.2. Foundation and development ................................................................................ 65
2.1.2. Characteristics of business operation ........................................................................ 65
2.1.2.1. Main business sector ............................................................................................. 65
2.1.2.2. Advantages in company's operation ...................................................................... 67
2.1.2.3. Disadvantages in company's operation .................................................................. 67
2.1.2.4. Business results and financial position of the company in 2019 ............................. 68
2.1.2.5. Production and business plan in 2020 .................................................................... 69
2.1.3. Characteristics of organising management mechanism of Duyenhai Trading and
Manufacturer, Ltd ............................................................................................................. 70
2.1.4. Characteristics of organizing accounting system ...................................................... 72
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2.1.4.1. Organization of accounting apparatus ................................................................... 72
2.1.4.2. Accounting policies applied at the company .......................................................... 74
2.2. Practical situation of financial statement preparation and analysis at Duyenhai Trading
and Manufacturer, Ltd ....................................................................................................... 74
2.2.1. Practical situation of financial statement preparation ................................................ 74
2.2.1.1. Accounts of general ledger at year end 2019 ......................................................... 74
2.2.1.2. Statement of financial position at year end 2019.................................................... 78
2.2.1.3. Income statement at year end 2019 ....................................................................... 80
2.2.1.4. Cash flow statement at year end 2019 ................................................................... 81
2.2.1.5. Financial statement footnote at year end 2019 ....................................................... 82
2.2.2. Practical situation of financial statements analysis ................................................... 83
2.2.2.1. Business results's analysis at Duyenhai Trading and Manufacturer ........................ 83
2.2.2.2. Balance sheet’s key indicator analysis ................................................................... 85
2.3. Evaluattion of financial statement preparation and analysis at Duyenhai Trading and
Manufacturer, Ltd ............................................................................................................. 93
2.3.1. Achievements in financial statement preparation and analysis at
Duyenhai Trading and Manufacturer, Ltd. ......................................................................... 94
2.3.2. Limitations in financial statement preparation and analysis at
Duyenhai Trading and Manufacturer, Ltd. ......................................................................... 95
CONCLUSION OF CHAPTER 2 ............................................................................................. 97
CHAPTER 3 .................................................................................................................................
SOME SOLUTIONS TO IMPROVE THE PREPARATION AND ANALYSIS OF FINANCIAL
STATEMENT AT DUYENHAI TRADING AND MANUFACTURER, LTD .......................... 98
3.1. Development orientation of the company .................................................................... 98
3.1.1. Socio-economic scenario ......................................................................................... 98
3.1.2. Targets and business orienttation of the company..................................................... 98
3.2. Requirements for improving the preparation and analysis
of financial statements ....................................................................................................... 99
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3.3. Some solutions to improve the preparation and analysis
of financial statements ..................................................................................................... 102
CONCLUSION OF CHAPTER 3 ........................................................................................... 105
CONCLUSION ...................................................................................................................... 106
REFERENCES ....................................................................................................................... 108