Phương pháp giá bán lẻ trong xác định giá hàng tồn kho

According to Circular 200/2014QD-BTC issued by the Ministry of Finance on 22th, December 2014, retailers can adopt the Retail Inventory Method to value ending inventories. For this method, "a reasonable percentage of gross profit" is the key, but has not been guided. This creates a rooms f...

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Bibliographic Details
Main Authors: Nguyễn, Thị Kim Oanh, Nguyễn, Thị Diệu Thu
Other Authors: Khoa Quốc tế, ĐHQGHN
Format: Article
Language:Vietnamese
Published: Tạp chí Kế toán và Kiểm toán 2020
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Online Access:http://repository.vnu.edu.vn/handle/VNU_123/89415
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Institution: Vietnam National University, Hanoi
Language: Vietnamese

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