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

• 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
• Subjects: Retail Inventory Method; value ending inventories
• Online Access: http://repository.vnu.edu.vn/handle/VNU_123/89415
• Institution: Vietnam National University, Hanoi

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...