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LỜI NÓI ĐẦU
 
!" #$%&'%()*++',-
+'&.+"/"001'
"/23)4 '56
3$+',+'&7839:&'.
;.<)=+>$7!"+',?@
ABC&'@."/D+'
&+'&:+',7:&(E1
."/)
FG"0'#H07<053
.<;I2 J=K;!9%(&
 #$E;!"LM<N&&"0
?!.(7<"0)
O;!<P.&(' (&?E;
&%&!"&"0;>&9
.Q!")FMR&8(&<&9!"&+
'&)
S'T%1$3BG(B7
#?)*&"/Q<??D+3'&8)
Em xin chân thành cảm ơn!
Sinh viên: Vũ Thị Phượng
Website: http://www.docs.vn Email : [email protected] Tel : 0918.775.368
Website: http://www.docs.vn Email : [email protected] Tel : 0918.775.368
I.Những vấn đề chung về các khoản đầu tư vào công ty con.
1. Những khái niệm cơ bản.
1.1) Khái niệm công ty mẹ.
O?G7<7+',&&<)U&<
#H'"/L#%:789NVO+',&
&<.%&"/.W<QX&'@D

+#%:"8)F?."R/+',I(&"/
"82@"R%&?+'<&&G
#1<#&D+',"/#%:"8::
:?)
='#1H.&(TAG"8)=&1'&
&+',<#&$+'&<X&
$(<)O\(+',<#&&5
#+'&X&_.?MR<#&&5#
+'&<X&+@"R&5"8)))
=+>$7!"+',?@AB
C&'@."/D+'&E1

a

b

b
H
a
&
c
)d'7#$X.(&+',<
b
W
0+'&+
a
'@
c
2 9.QH#1
D@"R

::./A."/D+',)
Website: http://www.docs.vn Email : [email protected] Tel : 0918.775.368
Website: http://www.docs.vn Email : [email protected] Tel : 0918.775.368
1.2) Khái niệm công ty con.
4'?<7<7+'&)U&X&<"/#
%:7G.NV+'&.$%&&&"/
.W<QX&'@D.?+',<#&
1'G#1<#&D+',X&$'>
"8 G@V)
=]'X& 3@<#&?H.&(+'&N
O+'&:&!3@+',<#&&3L
2 3'&(<%&5%]?k?"H
.)O+'&.&('^G&+',#$ghhiD
+'&&53@<#&%&'7.1A"0)
O+'&:L!T3@+',<#&&
#.Y1G@"&(A%:@"R&5+)O+
'&.&('^G<+',<+#$ghhiD+'&
&5<+!"&+'&T<#&+'&+
@"R&5"8)))
&$+'&.(?30:
&#17D+',E:::D&)
='75.Q
f
+'&He&&.1D&
9.Q7&(<%&D)
1.3) Tập đoàn.
Bao M+',+'&&52+')
1.4) Báo cáo tài chính hợp nhất.
S&&A/GN.3&&AD&"/
3'"3&&AD%&)S&&'"/.8#

2.2) Quyền hạn, trách nhiệm của công ty con.
l=X&@@gqwophhtoF-Ox'
a
s
Website: http://www.docs.vn Email : [email protected] Tel : 0918.775.368
Website: http://www.docs.vn Email : [email protected] Tel : 0918.775.368
O+'&&
f

f
'
c

c
j
e

a
N9.Q#%:.&(#%&
+',!"@"0+',79#%:
M.1y?'71D<%&8##%:"M.1D
+']/0!@"R:"8/<
&(<%&D+',y !"&5"/
+',&2 1%1!"z
3. Những vấn đề liên quan đến báo cáo tài chính hợp nhất.
l=X&.%&Dd4"0O4&mI4ODY
#nhophhqod4gg'prggWphhqs
F7gt{)S&&AD+',+'&
g)&R<;WA&3&&.X&'@
D.+',B9.3&&#H'N

+',)
II. Hạch toán các khoản đầu tư vào công ty con theo chế độ hiện hành.
1.Tài khoản sử dụng.
1.1) Tài khoản sử dụng.
-=<&9'<+9#!"+',!"1
&5&+'&)O<&9!"'"/9=
ppg-F!"&+'&)
lps=<&9ppg-F!"&+'&
sF2=<&9ppg|F!" <&%(}=<&9ppg
|F!"&+'&})
3s%<G"8<&D=<&9ppg|F!"&
+'&})
=<&9ppg%]9@?3<&9
!"&+'&)&9!"&+'&3&MN
lgs)O2%&. T^?D+',&
+'&&(X&.&(+'2!)O2?M2
"R2"I)
Website: http://www.docs.vn Email : [email protected] Tel : 0918.775.368
Website: http://www.docs.vn Email : [email protected] Tel : 0918.775.368
O+',.D#$2"R(O+'&?'7
F(2+? 3!&4M9@?'73'
G7C7#232#7."8<%&H
./X&'@&7.&(D%&)O+',.D
#$2"/"2 <9&(<%&D+'
&"MRD#$2[9@D&<+'&
.~9l&5#9sX&7.D%&v#9%&
)
lps)&9!"&+'&&(X&.&(+'
"0+'=44+'2!"0.&(
%&<)

/=ppg-F!"&+'&
O?=ggg-=75y&5
O?=ggp-=7H
O?=wtg-'%()
FMR#2&S9H<&X&%•L.&(2
X&l!"&+'&3E2D+'
&s)
lps?A#7++0&%@3&
2&51!"&+'&N
/=ppg-F!"&+'&
O?=gggggp)))
lws="R/'<&9!"&+'.<.%&+:
A<&9!"&+'&N
/=ppg-F!"&+'&
O?=ppp-?.%&&5
O?=ppw-F!"&+'.<
O?=pp{-F!"%(<
O?=gpg-F!" <&>(<)
Website: http://www.docs.vn Email : [email protected] Tel : 0918.775.368
Website: http://www.docs.vn Email : [email protected] Tel : 0918.775.368
ltsOWA"/+3&2 .I<%&&5
"/77<&9.I"/L+'&N
/=gggggp
/=gwg-x9<y&5
/=ppg-F!"&+'&l="R/.I"/.(W
!"&+'&-?s
O?=qgq-‚&&(A)
lqs'2<&9!"&+'&<&9!"&+
'.<&5<&9!".+:AN
/=gpg-F!" <&>(

X&7#H&?)?&5.?!5@
"R&578&+&((&@D5
l"<'.9&5Hs)O?$A%:G1
7G7')
vG'"0*P.A%:)$WLg{{h?I?G7+
'&(&$+<)4C.M&7
<)#7#69./ #6A)F.(
''+'#9^G+&(<D#9`l%!<As
</.(0X&.&(/M.#1/A
!9A2#9^G)F?.#1X&%C:A
].%,30%&<)„+'<]<
%&5l1`.sC[<Q</ME<#&
9."/3)F?.#1X&7)m%
.&(</'"$"R\;%A0"$$|=}
#6"/57<)=".|(<%&}.
D*P3…&;)3@"R\<~.&(3…
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