Ke Toan Doanh Nghiep - Khong Chuyen

1
1
MON KE TOAN TAI CHNH
DOANH NGHIEP
2
MC TIU MN HC
Trang b nhng kin thc chuyn mn
ch yu v k ton ti chnh doanh
nghip.
Gip sinh vin nm bt nghip v k
ton mc chuyn su ph hp vi
chuyn ngnh o to, kt thc hc phn
ny sinh vin c kh nng vn dng thnh
tho nghip v k ton lin quan n k
ton tai chnh doanh nghip.
3
KT CU MN HC
Chng 1: K ton tin v cc khon tng ng tin
Chng 2: K ton cc khon phi thu
Chng 3: K ton cc khon ng trc
Chng 4: K ton hng tn kho
Chng 5: K ton ti sn c nh
Chng 6: K ton doanh thu v chi ph kinh doanh
Chng 7: K ton thu TNDN v xc nh kt qu kinh
doanh
Chng 8: Bo co ti chnh
4
YU CU MN HC
Sinh vin phi tham d t 80% thi gian tr ln
Hon thnh cc bi tp c bn, ch ng v c
thi nghim tc trong hc tp
Tham gia kim tra gia hc phn mi c d
thi (t lun)
Thi cui kha (trc nghim)
5
TI LIU THAM KHO
Sch, gio trnh chnh:
[1] TS. Trn Phc v tp th tc gi, K ton ti chnh doanh
nghip, Nh xut bn Ti Chnh, 2009
Ti liu tham kho:
[1] K ton ti chnh - Trng i Hc Kinh T TP.HCM, Nh Xut
Bn Thng K, 2006
[2] Lut K ton, Nh xut bn Ti chnh, 2005.
[3] H thng chun mc k ton Vit Nam , Nh xut bn Ti chnh,
2006.
[4] Ch k ton doanh nghip, B Ti Chnh, 2006
Khc
[1]. H thng cc thng t hng dn cc chun mc k ton do B
Ti Chnh ban hnh
2]. Cc thng t hng dn v thu thu nhp doanh nghip v thu
GTGT do B Ti Chnh hoc Tng cc thu ban hnh
6
CHNG 1
KE TOAN TIEN VA CAC
KHOAN TNG NG
TIEN
2
7
MC TIU CHNG 1
Sau khi nghin cu Chng 1, sinh vin
c nhng kin thc v khi nim, nguyn
tc v phng php hch ton i vi tin
v cc khon tng ng tin. c bit
sinh vin s hiu r k thut hch ton cc
khon tin lin quan n ngoi t.
8
1.1.1 Cc khi nim
Tin l ti sn ca doanh nghip tn ti di hnh
thi gi tr bao gm tin mt ti qu, tin gi ngn
hng (tin Vit Nam, ngoi t, vng bc, kim kh
qu, qu), tin ang chuyn v cc khon tin
gi khng k hn.
Cc khon tng ng tin l cc khon u t
ngn hn (khng qu 3 thng), c kh nng chuyn
i d dng thnh mt lng tin xc nh v
khng c nhiu ri ro trong chuyn i thnh tin
9
1.1.2. Nhim v k ton
Phn nh kp thi cc khon thu, chi vn bng tin.
Thc hin vic kim tra, i chiu s liu thng xuyn
vi th qu bo m gim st cht ch.
T chc thc hin cc quy nh v chng t, th tc
hch ton.
Thng qua vic ghi chp, k ton c th thc hin chc
nng kim sot v pht hin cc trng hp chi tiu lng
ph, sai ch , pht hin cc chnh lch, xc nh
nguyn nhn v kin ngh bin php x l chnh lch.
10
1.1.3. Nguyn tc hch ton
K ton tin s dng n v tin t thng nht l VN.
Cc doanh nghip c s dng ngoi t trong hot ng
SXKD phi quy i ngoi t ra ng VN theo t gi giao
dch bnh qun lin ngn hng do ngn hng NNVN
cng b hoc t gi giao dch thc t ti thi im pht
sinh nghip v ghi s k ton. ng thi phi hch
ton chi tit ngoi t trn TK007 (TK ngoi bng CKT)
Vng, bc, qu phn nh TK vn bng tin ch p
dng cho cc doanh nghip khng c chc nng KD
vng, bc, qu. Khi tnh gi xut ca vng, bc,
qu v ngoi t c th p dng mt trong cc PP sau:
Bnh qun gia quyn, nhp trc-xut trc, nhp sau-
xut trc, gi thc t ch danh.
11
1.2.1 Chng t k ton
Chng t s dng hch ton tin mt ti qu:
Chng t gc:
- Ha n GTGT hoc ha n bn hng
- Giy ngh tm ng (03-TT)
-Thanh ton tm ng (04-TT)
- Bng thanh ton tin lng (02-LTL)
- Hp ng
- Bin lai thu tin (05-TT)
- Bng k vng bc, qu (06-TT)
- Bng kim k qu (07a-TT, 07b-TT)
Chng t dng ghi s: Phiu thu (01-TT),
phiu chi (02-TT)
12
1.2.2.1. i vi hnh thc k ton nht k chung
i vi hnh thc k ton nht k chung gm
cc s: nht k chung, nht k c bit, nht k
thu tin, s ci, s qu.
1.2.2 S sch k ton
S
dng
NKB
chi
Chng
t gc
S qu
(Th qu)
NKC
S ci
TK111
TK
Khng s
dng NKB
NK thu
tin
NK chi
tin
S ci
Phiu
thu
Phiu
TK111
TK
3
13
1.2.2 S sch k ton
1.2.2.2. i vi hnh thc k ton nht k s ci
i vi hnh thc Nht k S ci gm: S
Nht k S ci, s qu.
Quy trnh chung ghi s k ton
Chng
t gc
S qu
(Th qu)
Nht k S ci
TK111
TK112
TK
14
1.2.2 S sch k ton
1.2.2.3. i vi hnh thc k ton nht k chng t
i vi hnh thc NKCT gm: s nht k chng t s
1, bng k s 1, s ci.
Chng t
gc
Bng k
s 1
NKCT
s 1
Phiu
thu

Phiu
chi
S ci
TK111
TK112
TK
15
1.2.2 S sch k ton
1.2.2.4. i vi hnh thc k ton chng t ghi s
i vi hnh thc CTGS gm: s CTGS, s ci, s
ng k chng t ghi s, s qu
Chng
t gc
S qu
(Th qu)
S ci
TK111
TK112
TK
CTGS
16
1.2.2 S sch k ton
1.2.2.5. i vi hnh thc k ton trn my vi tnh
Chng t gc
Bng tng
hp chng t
k ton cng
loi
S ci
TK111
TK112
TK
Phn mm k
ton
My vi tnh
17
1.2.3. Ti khon s dng
K ton tng hp s dng ti khon 111 tin mt
phn nh s hin c v tnh hnh thu chi tin mt
ti qu
Ti khon 111-Tin mt gm c 3 ti khon cp 2:
- Ti khon 1111 Tin Vit Nam
- Ti khon 1112 Tin ngoi t
- Ti khon 1113 Vng, bc, qu, kim kh qu
18
TK111-Tin mt
SDCK: Cc khon tin mt, ngoi t, vng
bc, qu tn qu
Tng s pht sinh C Tng s pht sinh N
-Cc khon tin mt,
ngoi t, vng bc,
qu xut qu
- S tin mt thiu qu
pht hin khi kim k
SDK:Cc khon tin mt, ngoi t, vng
bc, qu tn qu
- Cc khon tin mt, ngn phiu, ngoi
t, vng, bc, qu nhp qu
- S tin mt tha qu pht hin khi
kim k
4
19
311,315,331,333,334,341,342
133
621,627,623,635,641,642,811
(2b)
(2c)
511
(1a)
3331
711
(1b)
131,141
112
(1c)
(1d)
TK111 Tin mt
152, 153, 211, 212
(2a)
1.2.4. Phng php hch ton
1.2.4.1. Phng php hch ton tin mt ti qu l
ng VN
20
TK111 Tin mt
338
(1e)
144,244
(1f)
121,128,221,222,228
(1g)
334, 338
(3a)
338 (3381)
(2d)
144,244
(2e)
138 (1381)
(3b)
21
1.2.4.2. PP hch ton tin mt ti qu l ngoi t
a. Mt s khi nim
Ngoi t: l n v tin t khc vi n v tin t k
ton ca mt doanh nghip.
n v tin t k ton: l n v tin t c s dng
chnh thc trong vic ghi s k ton v lp BCTC.
T gi hi oi: l TG trao i gia hai n v tin t.
Chnh lch TGH: l CL pht sinh t vic trao i
thc t hoc quy i ca cng mt s lng ngoi t
sang n v tin t k ton theo cc TGH khc nhau.
TGH cui k: l TGH s dng ti ngy lp bng
CKT
TG thc t: l TGH mua bn thc t bnh qun lin
NH do NHNNVN cng b ti thi im FSNV.
TG hch ton: l TG c s dng n nh trong mt
k k ton.
22
Cc nguyn tc hch ton cc khon tin lin quan
ngoi t:
* Nguyn tc 1: TK thuc vt t, hng ho, TSC,
dthu, CP, bn N cc TK vn bng tin, bn N cc
khon phi thu, bn C cc TK phi tr, cc khon
thu phi np, khi FSNV lin quan n ngoi t th
phi ghi s theo TGTT lc FSNV.
* Nguyn tc 2: Bn C cc TK vn bng tin th phi
ghi s theo TGTT lc xut ngoi t.
* Nguyn tc 3: Bn C cc TK phi thu, bn N TK
phi tr th phi ghi s theo TGTT lc ghi s k ton.
23
VD: Tai phong ke toan Cty An Phu, trch mot so
nghiep vu lien quan en ngoai te trong thang 5/n
nh sau:
- So d au thang cua mot so tai khoan:
+ TK1112: 15.200.000 (1.000USD)
+ TK1122: 38.000.000 (2.500USD)
+ TK131: 30.400.000 (2.000USD) d N cua
Cty A
+ TK331: 45.600.000 (3.000USD) d Co cua
Cty B
- So phat sinh trong thang: 24
(1) Ngay 2/5 thu tien cua Cty A 1.000USD, TGTT
15.250/USD nhap quy ngoai te mat.
(2) Ngay 3/5 nhap khau cua Cty B NVLC, cha
thanh toan gia CIF 5.000USD. Thue nhap khau
phai nop 10%, thue GTGT nhap khau phai nop
10%, TGTT 15.300/USD.
(3) Ngay 4/5, ban 1.200USD ngoai te mat thu tien
VN ve nhap quy, TGTT 15.300/USD.
(4) Ngay 10/5 dung TM VN tai quy mua
2.000USD va gi vao TK TGNH, TGTT
15.400/USD.
(5) Ngay 18/5 tra n cu va 1 phan n mi cho Cty
B bang TGNH ngoai te 4.000USD, TGTT
15.400/USD
5
25
Y/c: Tnh gia nhap hay xuat ngoai te, ong thi
nh khoan cac NVKT tren, biet Cty s dung
TGTT va TGTT xuat ngoai te tnh theo phng
phap FIFO, hach toan HTK theo PPKKTX, nop
thue GTGT theo phng phap khau tr.
26
1.2.4.2. Phng php hch ton tin mt ti qu l
ngoi t
b. Phng php hch ton
b1. Trng hp DN s dng t gi thc t (TGTT)
Nu DN ang trong qu trnh hot ng SXKD
(k c XDCB cha hon thnh)
27
S hch ton ngoi t (s dng TGTT)
Doanh nghip ang trong qu trnh hot
ng SXKD
511
131
(1a)
1112
(1b)
331 152,153,156
(2b) (2a)
515 635 515 635
Li L
Li L
28
VD: Ngay 2/10 DN ban 500 cai ao s mi nam,
n gia 2USD/cai, cha thu tien cua ngi
mua (TGTT 15.000/USD).
Ngay 10/10, DN thu tien ban hang cua ngay
2/10. TGTT 15.200/USD.
29
b. Phng php hch ton
b1. Trng hp DN s dng t gi thc t
(TGTT)
Nu DN trong qu trnh XDCB cha hon
thnh (cha pht sinh DT, CP)
Phng php tng t nh trn nhng nu
li CLTG lin quan n ngoi t th hch
ton vo bn c TK413, ngc li nu l
th hch ton vo bn n TK413
30
S hch ton ngoi t (s dng TGTT)
Doanh nghip ang trong qu trnh XDCB
cha hon thnh
1112
331 152,153,156
(2)
(1)
413
L Li
6
31
b. Phng php hch ton
b2. Trng hp DN s dng t gi hch
ton (TGHT)
Ghi ch: Hin nay B Ti Chnh khng
cp n TGHT, v vy phng php hch
ton phn ny ch tham kho
32
ieu chnh ty gia vao cuoi ky cac tai khoan co lien
quan en ngoai te gom: von bang tien, n phai
thu, n phai tra theo ty gia thc te bnh quan lien
ngan hang tai ngay lap bao cao tai chnh nam.
(1) Khi anh gia lai cac khoan muc tien te co goc
ngoai te:
- Neu phat sinh lai CLTG:
N TK 1112, 1122, 131, 136, 138, 311, 315, 331
341, 342,
Co 413
- Neu phat sinh lo CLTG
N TK 413
Co TK 1112, 1122, 131, 138, 311, 315, 331
341, 342,
33
ieu chnh ty gia vao cuoi ky cac tai khoan co lien quan
en ngoai te go m: von bang tie n, n phai thu, n phai tra
theo ty gia thc te bnh quan lien nga n hang tai ngay lap
bao cao tai chnh na m.
(2) X ly chenh lech ty gia do anh gia lai cuoi nam
Bu tr gia tong phat sinh n TK 413 va phat sinh co TK
413 ket chuye n vao chi ph tai chnh (neu lo), doanh thu
hoat o ng tai chnh (neu lai)
- (2a) Ke t chuyen lai CLTG
N TK 413
Co TK 515
- (2b) K/c lo CLTG
N TK 635
Co TK 413
34
VD: Ti Cty TNHH Bnh Minh pht sinh mt s
nghip v lin quan n ngoi t trong thng
12/n nh sau:
- S d u thng ca mt s ti khon:
+ TK1112: 15.200.000 (1.000USD)
+ TK1122: 38.000.000 (2.500USD)
+ TK131: 30.400.000 (2.000USD) (D n
ca Cty A)
+ TK331: 45.600.000 (3.000USD) (D c
ca Cty B)
- S pht sinh trong thng:
35
(1) Ngy 2/12 thu tin ca Cty A 1.000USD,
TGTT 15.250, nhp qu ngoi t mt.
(2) Ngy 3/12 nhp khu ca Cty B NVL chnh,
cha thanh ton gi CIF 5.000USD. Thu NK
phi np 10%, thu GTGT nhp khu phi np
10%, TGTT 15.300.
(3) Ngy 4/12, bn 1.200USD ngoi t mt thu
tin VN v nhp qu, TGTT 15.300.
(4) Ngy 10/12 dng TM VN ti qu mua
2.000USD v gi vo TK TGNH, TGTT 15.400.
(5) Ngy 18/12 tr n c v mt phn n mi
cho Cty B bng TGNH ngoi t 4.000USD,
TGTT 15.400.
36
(6) iu chnh chnh lch t gi cui nm ti
chnh. Bit TGTT ngy 31/12: 15.500.
YC: nh khon cc nghip v kinh t trn. Cho
bit TGTT xut ngoi t DN tnh theo PP FIFO,
hch ton HTK theo PPKKTX, np thu GTGT
theo phng php khu tr.
7
37
1.2.4.2. Phng php hch ton tin mt ti
qu l vng bc, qu
Gi nhp c ghi s theo gi mua thc
t
Gi xut c th tnh theo 1 trong bn PP:
BQGQ, NT-XT, NS-XT, thc t ch danh
Phng php hch ton
38
111 (1113)
111, 112
(1)
338, 344
(2)
131
338, 344
(4)
144,244
(5)
(3)
515 635
(6)
515 635
331
S hch ton tin mt ti qu l vng
bc, qu
39
1.3.1. Chng t k ton
Chng t s dng: GBC, GBN, bng sao k
Chng t gc: UNT, UNC, LCT
1.3.2. S sch k ton
i vi hnh thc nht k chung gm cc s:
NKC, NK c bit, NK thu tin, NK chi tin, s
ci, s qu.
i vi hnh thc nht k chng t gm: s
NK chng t s 1, bng k s 1, s ci.
i vi hnh thc chng t ghi s gm: s
chng t ghi s, s ci, s qu.
i vi hnh thc k ton trn my vi tnh.
40
Ti khon s dng: TK112 TGNH
theo di s hin c v tnh hnh bin ng
tng, gim TGNH ca DN.
TK 112 c 3 TK cp 2:
- TK1121: Tin Vit Nam
- TK1122: Ngoai t
- TK1123: Vng, bc, kim kh qu, qu
41
Kt cu v ni dung phn nh ca TK112
TK112 TGNH
SDCK: S tin gi ti ngn hng cui
k
- Cc khon tin gi
c rt ra
- Chnh lch gim t
gi do nh gi li s
d ngoi t cui k
SDK: S tin gi ti ngn hng u
k
- Cc khon tin gi vo ngn hng
- Chnh lch tng t gi do nh gi
li s d ngoi t cui k
42
S hch ton TGNH
152,153,156,211
121,128,221,222,228
(2c)
(2d)
111
(1a)
113
(1b)
131
144,244
(1c)
(1d)
TK112 TGNH
111
(2a)
411
(1e)
(2b)
311,315,331,333,338
8
43
S hch ton TGNH
144,244
138 (1381)
(3b)
511,515,711
(1f)
515
(1g)
338 (3381)
(3a)
TK112 TGNH
(2e)
44
KE TOAN TAI CHNH DAONH NGHIEP
45
CHNG 2
KE TOAN CAC KHOAN
PHAI THU
46
MC TIU CHNG 2
Sau khi nghin cu Chng 2, sinh vin
c nhng kin thc v k nng hch ton
v cc khon phi thu khch hng, phi
thu ni b, phi thu khc v phng php
lp cc khon d phng v n phi thu
kh i.
47
2.1 Khi nim v nguyn tc
2.2 K ton cc khon phi thu khch hng
2.5 K ton d phng phi thu kh i
2.3 K ton cc khon thu ni b
2.4 K ton cc khon phi thu khc
48
2.1.1. Khi nim
Phi thu khch hng: l cc khon n phi thu ca
DN pht sinh trong qu trnh bn sn phm, hng ha,
BS u t, TSC v CCDV cho khch hng.
Phi thu ni b: l cc khon n phi thu ca DN vi
n v cp trn, gia cc n v trc thuc, cc n v
ph thuc trong mt DN c lp.
Phi thu khc: l cc khon n phi thu khc ca DN
ngoi cc khon phn nh trong Phi thu khch
hng v Phi thu ni b
D phng phi thu kh i l d phng phn gi tr b
tn tht ca cc khon n phi thu qu hn thanh ton,
n phi thu qu hn nhng c th khng i c do
khch n khng c kh nng thanh ton.
9
49
2.1.2. Cc nguyn tc hch ton v cc khon
phi thu
2.1.2.1. oi vi TK 131 - Phai thu khach hang:
- Hach toan chi tiet cho tng oi tng.
- Khong hach toan vao ti khon nay cac nghiep
vu ban thu tien ngay.
- Khi hach toan chi tiet ke toan phai phan loai n
e co can c lap d phong.
50
2.1.2.2. oi vi TK 136 - Phai thu noi bo
- Pham vi:
+ Phai thu gia n v cap tren va n v cap di
+ Cac n v cap di v i nhau.
+ So von au t cong ty me au t vao cong ty
con.
+ Cac khoan thanh toan gia cong ty me va cong
ty con.
Phai hach toan chi tiet tng khoan phai thu noi
bo.
51
2.1.2.3. oi vi TK 138 - Phai thu khac
Pham vi phan anh:
+ Gia tr tai san thieu a c phat hien
nhng cha xac nh c nguyen nhan;
+ Cac khoan phai thu ve boi thng;
+ Tien lai, co tc, li nhuan phai thu t cac
hoat ong au t tai chnh;
+ Cac khoan phai thu phat sinh khi co phan
hoa cong ty nha nc;
52
2.2.1. Chng t k ton
Ha n GTGT, ha n thng thng, phiu thu, phiu
chi, GBC ngn hng, bin bn b tr cng n
2.2.2. S k ton v quy trnh ghi s
i vi hnh thc nht k chung gm cc s: nht k
chung, s nht k c bit, s ci, s k ton chi tit.
i vi hnh thc chng t ghi s gm cc s: CTGS,
s ng k CTGS, s ci, s k ton chi tit.
i vi hnh thc nht k s ci gm cc s: Nht k
S ci, s k ton chi tit.
i vi hnh thc nht k chng t gm cc s: nht k
chng t (s 8), bng k (s 11), s ci, s k ton chi
tit.
53
TK131-Phi thu khch hng
SDCK: S tin cn phi thu
ca khch hng vo cui k
- S tin khch hng tr n
- S tin ng trc, ca khch hng
- Khon gim gi hng bn cho KH
- Doanh thu ca s hng bn b NM
tr li
- S tin CKTT v CKTM cho ngi
mua
SDK: S n cn phi thu
ca khch hng tn u k
- S tin phi thu ca khch
hng
- S tin tha tr li cho
khch hng
54
2.2.4 Phng php hch ton
(1c)
133
3331
152,153,156,611
(12)
511
(1a),(1b),(2a),(3b),(3c),(3d),(4b)
(4b) Ph UTNK
3331
3387
337
156,151
(3a)
(4a) Khi tr hng cho n
v nhn UTNK, cn c
vo H xut tr hng
TK131 PTKH
531,532,521
(6a), 7, 8
10
55
139
642
413
3331,3332
635
111,112
(11)
(10),(13a),(13b)
TK131 PTKH
413
111,112
(5)
(4c) Cc khon chi h cho n v
UTNK lq n hot ng nhn UTNK
(Ph NH, ph gim nh hi quan,
thu kho, bi, VC
515
(14)
(15)
(13c)
(9)
(4c)
56
2.2.4.1. Cac nghiep vu lam tang cac khoan Phai thu
khach hang
(1a), (1b) Ban hang cha thu tie n
N131
C511
C3331
(1c) Trng h p ban hang theo phng thc tra cham,
tra gop
N131
C511 (Theo gia ban tra ngay cha co thue)
C3331
C3387 (Phan chenh lech gia gia ban tra cham,
tra gop va gia ba n tra ngay cha co thue GTGT)
57
V du: Xuat kho 1 lo SP co gia thc te xuat
100tr ban tra gop cho Cty M. Tong gia ban
tra gop cua lo SP nay la 198tr. Cty M a tra
trc bang TM 28tr, so con lai c thanh
toan trong 10 thang tiep theo.
Cho biet so SP nay co tong gia ban tra
ngay la 165tr (bao gom 10% thue GTGT)
58
(2a) Khi ban SP, HH dch vu chu thue TTB,
thue XK th DTBH la tong gia thanh toan
bao gom ca thue TTB, thue XK:
N111,112,131
C511
(2b) Phan anh thue TTB, thue XK phai nop
N511
C3332-Thue TTB phai nop
C3333-Thue XK phai nop
59
(2c) DN nop thue TTB, thue XK
N3332
N3333
C111,112
(3) Phng phap ke toa n cac khoan phai thu cua nha thau
(3a)TH HXD quy nh nha thau c thanh toan theo
tien o ke hoach, ke toan can c vao ct phan anh dthu
tng ng vi pha n cong viec a hoan thanh do nha thau
t X:
N337-Thanh toan theo tien o ke hoach HXD
C511
60
Can c vao H c lap theo tien o ke hoach e
phan anh so tien khach hang phai tra theo tien o
ke hoach a ghi trong H:
N131
C337
C3331
(3b) TH HXD quy nh nha thau c thanh toan
theo ga tr khoi lng thc hien, ke toan phai lap
hoa n tren c s phan cong viec a hoan thanh
c khach hang xac nhan, can c vao hoa n,
ke toan ghi:
11
61
N TK131
Co TK511
Co TK3331
(3c) Khoan tien thng thu c t khach hang tra
phu them cho nha thau khi thc hien hp ong at
hoac vt ch tieu ghi trong hp ong
N TK131
Co TK511
Co TK3331
62
(3d) Khoan boi thngt thu c t khach hang hay cac ben
khac e bu ap cho cac chi ph kho ng bao go m trong gia
tr hp o ng
N TK131
Co TK511
Co TK3331
(4) Ke toan cac khoan phai thu cua khach hang tai n v
nhan u y thac nhap khau
(4a) Khi tra hang cho n v uy thac nhap khau, can c
vao hoa n xuat tra hang va cac chng t co lien quan:
N TK131
Co TK156
Co TK151
63
(4b) Ph UTNK va thue GTGT tnh tre n ph UTNK, ke
toan pha n anh doanh thu ph UTNK phai thu:
N TK131
Co TK511
Co TK3331
(4c) oi vi cac khoan chi ho cho n v UTNK lie n quan
en hoat ong nhan UTNK (ph ngan hang, ph giam nh
hai quan, chi thue kho, thue bai, boc xep, VC hang)
N TK131
Co TK111,112
64
(5) Ke toan chenh lech ty gia vao cuoi nien o ke
toan neu ty gia giao dch bnh quan tren th trng
ngoai te lien ngan hang do NHNNVN cong bo tai
thi iem lap BCTC > TG ang phan anh tren so
ke toan TK131 co goc ngoai te th so chenh lech
ty gia hoi oai ghi:
N TK131
Co TK413
65
2.2.4.2. Cac nghiep vu lam giam cac khoan Phai
thu khach hang
(6) Trng hp hang ban b khach hang tra lai
(6a) Phan anh hang ban b khach hang tra lai
N TK531
N TK3331
Co TK131
(6b) ong thi nhap kho lai so hang b tra lai
va ghi giam gia von hang ban
N TK155,156
Co TK632
66
(7) Ke toan giam gia hang ban
N TK532
N TK3331
Co TK131,111,112
(8) Phan anh khoan CKTM cho khach hang
N TK521
N TK3331
Co TK131,111,112
(9) Phan anh tien CKTT cho khach hang
N TK635
Co TK131,111,112
12
67
(10) Khach hang ng trc tien theo hp ong ban
hang
N TK111,112
Co TK131
(11) Nhan c tien do KH tra n (ke ca tien lai-
neu co)
N TK111,112
Co TK131
Co TK515
68
(12) Ke toan trng hp khach hang thanh toan
bang hang (phng thc hang oi hang)
N TK152,153,156
N TK133
Co TK131
(13) Ke toan cac n v nhan uy thac nhap khau
(13a) Khi nhan cua n v UTNK 1 khoan tien
mua hang tra trc e m L/C
N TK111,112
Co TK131
69
(13b) Khi n v UTNK chuyen tra so tien hang
nhap khau, thue NK, thue TTB (neu .v UT nh
nop ho vao NSNN cac khoan thue nay), va cac
khoan chi ho, ph UTNK
N TK111,112
Co TK131
(13c) Trng hp n v nhan UTNK lam thu tuc
nop cac loai thue lq en hang nhap khau, .v
UTNK t nop cac khoan thue nay vao NSNN
N TK3331,3332,3333
Co TK131 70
(14) Ke toan khoan n phai thu kho oi phai x ly
xoa so
N TK139-So a lap d phong
N TK642-So cha lap d phong
Co TK131
N TK004-N kho oi a x ly nham tiep tuc
theo doi trong thi han quy nh co the truy thu
ngi mac n so tien o.
71
(15) Ke toan chenh lech ty gia vao cuoi nien o
ke toan neu ty gia giao dch bnh quan tren th
trng ngoai te lien ngan hang do NHNNVN
cong bo tai thi iem lap BCTC < TG ang
phan anh tren so ke toan TK131 co goc ngoai
te th so chenh lech ty gia hoi oai ghi:
N TK413
Co TK131
72
V du: Tai DN SX TMDV TATP tnh thue GTGT
theo PP khau tr, co cac nghiep vu kinh te phat
sinh trong thang 10/N nh sau:
1. Ngay 01/10: Xuat kho 1.500sp cho n v X,
gia von 40.000/sp, gia ban 50.000/sp (cha
bao gom thue GTGT 10%), cha thu tien ngi
mua. CPVC lo hang nay en kho cua n v X
la: 1.320.000 (bao gom 10% thue GTGT) a
tra bang tien mat.
13
73
2. Ngay 03/10: DN tien hanh ban 4.000sp cho
khach hang M theo phng thc tra cham, vi gia
ban tra ngay la 52.000/sp (cha bao gom thue
10% GTGT) va tien lai tra cham la 5% tren gia
ban cha co thue.
3. Ngay 03/10: Thu 105.000.000 tien ban hang
tra cham ky trc cua n v Y bang TM, trong o
5.000.000 la tien lai tra cham.
4. Ngay 05/10: Do lo hang kem pham chat DN
quyet inh giam gia cho n v X (a mua hang
vao ngay 01/10) 10% tren gia ban cha thue
GTGT.
74
5. Ngay 08/10: DN tien hanh trao oi 10.000sp
vi gia ban 53.000/sp (cha bao gom 10%
thue GTGT)e lay 12.000 lt xang cua Cty
Phu Sa. Tr gia 1 lt xang ma Cty Phu Sa
cung cap cho DN la: 11.550/lt (a bao gom
10% thue GTGT). Khoan chenh lech trong
gia tr trao oi se c thanh toan bang
chuen khoan.
6. Ngay 10/10: DN Cat Tien Sa ng trc 5%
tong gia tr hp ong cho viec mua lo hang
sap ti cua DN TATP. Biet rang hp ong tr
gia 100.000.000
75
7. Ngay 15/10: DN nhan c bang chuyen
khoan so tien cua Cty M&M tra n cho lo
hang mua thang trc la 50.000.000 va
5.000.000 tien phat do thanh toan cham so
vi thi han a c quy nh trong hp
ong.
8. Ngay 20/10: Xuat khau lo hang tr gia
30.000USD, ty gia thc te la 16.000/USD,
thue xuat khau phai nop 10%, khach hang
cha thanh toan cho DN.
76
2.3. CAC KHOAN PHAI THU NOI BO
2.3.1.Chng t ke toan
- Hoa n GTGT, hoa n thong thng
- Phieu thu, phieu chi
- Hoa n van chuyen kiem xuat kho noi bo
- Hoa n kiem phieu xuat kho noi bo
- Bien ban bu tr cong n noi bo
2.3.2. So ke toan
- Hnh thc ke toan NKC
- Hnh thc chng t ghi so
- Hnh thc nhat ky chng t
- Hnh thc nhat ky so cai
77
2.3.3. Tai khoan s dung
SDCK: So n con phai thu cac
n v noi bo luc cuoi ky
- Thu hoi von, quy n v thanh
vien
- Quyet toan vi n v thanh vien
ve kinh ph s nghiep a cap, a
s dung
- So tien a thu ve cac khoan phai
thu trong noi bo
- Doanh thu ca s ha ng ba n b NM
tr li
- Bu tr phai thu vi phai tra trong
noi bo cua cung mot oi tng
SDK: S n con phi thu cac
n v noi bo luc au ky
- S von KD a giao cho n v
cap di
-Cac khoan a chi ho, tra ho n
v cap tren, cap di
- S tin vi cap tren phai thu ve,
cac khoan vi cap di phai nop
-S tin vi cap di phai thu ve,
cac khoan cap tren phai giao
xuong
- So tien phai thu ve ban
SP,HH,DV cho vi cap tren, cap
di, gia cac vi noi bo
78
S o: Cac khoan n phai thu noi bo
111,112
411
161
336
TK136 PTNB
211
111,112
(1b) Ca p hoac giao von
cho VCD ba ng TSC
(7),(9),(10),(13)
(11)
(12),(14)
(1a),(1d),(2b),(6)
(8)
214
411
451,414,415,431
(1c),(2f),(2g)
(3)CC va o thong ba o cu a VCT
ve so c chia cac quy DN
(1a) Ca p tre n giao von cho
v cap di ba ng tie n
(1d) Ca p kinh ph s nghiep
cho VCD
(2b)Xac nh so phai thu ve
khoa n chi tra ho cho cac
VCD
(6) Chi ho, tra ho cho
VCT va cac VNB khac
(2a) Khoa n phai thu cu a VCD
Phai nop cho VCT ve quy
TPT,DPTC,KTPL
14
79
2.3.4.1. Cac NV lam tang khoan PTNB
TK1361 PTNB
211
111,112
(1b) Ca p hoac giao von cho VCD bang TSC
214
411
461,111,112
(1c) Cac VTT nhan von KD trc tiep t
NSNN theo s uy quyen ca p tre n
(1d) Ca p kinh ph s nghiep cho VCD
(1a) Ca p hoac giao von cho VCD bang tie n
a. oi v i n v cap tre n
1. Cap hoac giao vo n cho VCD
80
2. Phat sinh va thu hoi cac khoan thu noi bo khac
TK1368 PTNB
512
111,112
(2d) Xac nh so phai thu khi ban hang
cho cac n v cap di
(2b) Xac nh so phai thu ve khoa n chi
tra ho cho cac n v ca p di
3331
421
(2e) Xac nh so phai thu ve lai cua
HSXKD, hoat ong khac VCD
451,414,415,431
(2a) Khoa n phai thu cu a VCD phai nop cho
VCT ve quy TPT, quy DPTC, quy KTPL
511
(2c) Phai thu n v cap di ve kinh
ph quan ly phai no p ca p tre n
411
(2f) CC BC VTT nop le n ve so vo n KD ta ng do mua sa m TSC; bang NV
T XDCB hoac quy au t phat trien
(2g) Ke toa n VCT ghi so von KD c bo sung t li nhua n hoat o ng KD
trong ky cu a VTT
81
b. oi vi n v cap di
TK1368 PTNB
512
421
(5) Phai thu VCT va cac n v noi bo
khac ve Dthu ban hang noi bo
(4) So lo ve HSXKD a c ca p
tren cha p nhan cap bu
3331
111,112
(6) Khoan chi ho, tra ho cho VCT va cac
n v noi bo khac
414,415,431
(3) CC va o chng t xac nhan cua VCT ve so
c chia cac quy DN
82
2.3.4.2. Cac NV lam giam khoa n PTNB trong n v
161
411
(11) Tong h p va duyet quyet toa n cho ca p di ve
cac khoan chi s nghie p, VCT ghi
(8) CC va o BC cua VTT ve so vo n KD VTT a no p
va o NSNN theo s uy quyen cua ca p tre n
336
111,112
(9) Khi nha n c tien do ca p di nop le n
ve nop tie n lai KD, no p ve quy TPT, quy
DPTC, quy khen th ng phuc li, cac quy
khac thuoc VCSH
(10) Khi nhan dc tie n cua n v ca p di
chuye n tra ve cac khoan a chi ho , tra ho
(7) VTT phai hoa n lai von KD cho VCT, khi
nhan c tien do VTT no p le n
136
111,112
(12) Bu tr cac khoan PTNB vi cac khoa n phai
tra noi bo cu a cung 1 oi tng
a. oi vi cac n v cap tren
83
b. oi vi n v cap di
336
(14) Bu tr cac khoan phai thu noi bo vi cac
khoa n phai tra noi bo cu a cu ng mot oi tng
(13) Khi nhan c tie n hoac vat t, tai sa n cu a
cap tre n hoac n v noi bo khac thanh toan ve
cac khoan phai thu
1368
111,112,152,153
84
V du 1: Tai DN TATP tnh thue GTGT theo
PPKT, co cac NV KTPS T11/2010:
a. DN thanh cong (V cap di DN TATP)
thc nhan von KD trc tiep t NSNN theo s uy
quyen cua DN TATP so tien la 250.000.000.
b.Cap 2 xe tai co nguyen gia 5.000.000.000,
a khau hao 500.000.000 cho DN Thanh Thai
(n v cap di trc thuoc DN TATP)
c. Cap kinh ph s nghiep 100.000.000 cho DN
Thanh at (n v cap di trc thuoc DN
TATP) bang chuyen khoan
15
85
d. Nhan c 50.000.000 cua DN Thanh Li
(n v cap di trc thuoc DN TATP) nop
ve quy TPT
e. Chi tra ho cho DN Cong ch (n v cap
di) trc thuoc DN TATP) mot so khoan
bang TM la 5.000.000
f. Xuat ban 10.000sp cho DN Thanh at
(VCD trc thuoc DN TATP) vi gia ban
noi bo la 600.000.000 (cha bao gom 10%
thue GTGT)
g. So phai thu ve lai cho hoat ong SX, KD
trong nam oi vi DN Thanh Cong la
20.000.000.
86
h. Nhan c 100.000.000 tien hoan lai von
KD t DN Phong Phu (VCD trc thuoc DN
TATP) chuyen en bang chuyen khoan.
i. DN Thanh Cong nop 20.000.000 bang CK
ve so lai cho hoat ong SX, KD trong nam
j. Can c vao bao cao cua DN Yen Oanh
(VCD trc thuoc DN TATP) ve so von KD
ma DN Yen Oanh a nop vao NSNN theo s
uy quyen cua DN TATP la 50.000.000.
Y/c: nh khoan cac NVKTFS DN TATP
87
VD2: Tai DN Thanh Long (n v cap tren) hach
toan thue GTGT theo PPKT co cac tai lieu lien
quan hoat ong cua DN c ke toan tap hp nh
sau:
SDK cua cac tai khoan:
- TK136: 300.000.000
+ TK1361: 180.000.000
+ TK1368: 120.000.000
- TK336: 800.000.000
+ TK3361: 640.000.000
+ TK3368: 160.000.000
88
Trong ky co cac NVKTPS nh sau:
1. Cap von kinh doanh cho DN Thanh Long 01
(cap di) bang mot TSCHH co nguyen gia
1.600.000.000, a khau hao 600.000.000.
2. Cap kinh ph s nghiep cho DN Thanh Long 02
(cap di) bang chuyen khoan 100.000.000.
3. Nhan lai von kinh doanh cua DN Thanh Long
03 (cap di) la mot TSCHH co gia tr con lai
1.400.000.000 e cap cho mot n v khac.
4. Chi ho cho DN Thanh Long 02 mot so khoan
vi tong so tien 90.000.000 bang tien mat.
89
5. So lai t hoat ong SXKD nam qua ma DN
Thanh Long 01 phai nop ve la 1.000.000.000
6. DN Thanh Long 03 phai nop 400.000.000 vao
quy quan ly cua cap tren.
7. Xuat ban san pham cho DN Thanh Long 02 vi
gia ban noi bo 800.000.000 (cha bao gom 10%
thue GTGT), cha thu tien.
8. Bu tr gia khoan phai thu vi khoan phai tra
cua DN Thanh Long 01 la 700.000.000.
9. DN Thanh Long 02 thanh toan cac khoan phai
tra noi bo 600.000.000 bang chuyen khoan.
10. Duyet quyet toan kinh ph s nghiep cho DN
Thanh Long 01 la 120.000.000
Y/c: nh khoan cac NVKTPS
90
2.4. KE TOAN CAC KHOAN PHAI THU KHAC
2.4.1. Chng t ke toan
- Phieu thu, phieu chi, GBN, GBC
- Bien ban kiem nghiem vat t hang hoa
- Bien ban kiem ke quy
- Bien ban x ly tai san thieu.
2.4.2. So sach ke toan (Xem SGK)
16
91
TK nay co 3 TK cap 2:
TK1381-TS thie u ch x ly
TK1385-Phai thu ve CPH
TK1388-Phai thu khac
-Gom : + Gia tr tai san mat , thieu ch x ly.
+ Phai thu ve boi thng /phat.
+ Tien hay tai san cho mn.
+ Khoan chi ho.
-S o ke toan tong hp.
92
SDCK: Cac khoan n khac cha thu
c vao luc cuoi ky
Tng s phat sinh Co Tng s phat sinh N
+ KC gia tr TS thieu vao cac
TK lien quan theo quy nh ghi
trong bien ban x ly
+ KC cac khoan phai thu ve
CPH Cty nha nc
+ So tien a thu c ve cac
khoan n phai thu khac
SDK: So n phai thu khac con phai
thu vao luc au ky
+ Gia tr TS thieu ch x ly
+ Phai thu cua ca nhan, tap the
(trong va ngoai n v) oi vi TS
thieu a xac nh ro nguyen nhan va
co bien ban x ly ngay
+ S tin phai thu phat sinh khi CPH
Cty nha nc
+ Phai thu ve tien lai, co tc, LN
c chia t cac hoat ong TC
+ Cac khoan n phai thu khac
93
2.4.4. Phng phap hach toan lam tang khoan phai
thu khac trong n v
1. Trng hp thieu, mat mat, h hong TS cha xac
nh nguyen nhan
466
214
4313
1381
211
1381
(1a) V TSCHH dung cho hoat o ng SX,KD phat
hie n thieu, cha xac nh nguye n nhan, ch x ly
(1b) V TSCHH dung cho hoat o ng s nghie p, d
an hoac hoat o ng phuc li phat hie n thieu, cha xac
nh nguyen nha n, ch x ly
431
(1b) o ng thi pha n a nh pha n GTCL cu a TS thieu ch
x ly
94
1. Trng hp thieu, mat mat, h hong TS cha
xac nh nguyen nhan
111,112
1381
(1c) Trng h p TM to n quy phat hien thie u khi
kiem ke , cha xac nh ro nguyen nha n, ch x ly
152,153,155,156
(1c) Trng h p vat t, CCDC, HH phat hien thie u khi
kiem ke , cha xac nh ro nguyen nha n, ch x ly
95
VD: Mua hng ha cng ty M gi mua cha
thu GTGT 300.000, thu sut thu GTGT
5%, cha thanh ton. Khi kim nhn nhp
kho pht hin thiu mt s hng tr gi
cha thu 5.000, cha r nguyn nhn
96
621,627 1388
334
/v trng h p khi phat hien thie u, mat mat,
h ho ng ve TS cu a DN nhng xac nh ngay
c nguyen nha n va ngi chu trach nhiem
2. Trng h p thieu, mat mat, h hong TS xac nh c
nguyen nhan
632
152,153,155,156,111
17
97
Ngy 7/6, theo bng k thu mua hng ho
s 22, mua 10.000 kg hng B, n gi
cha thu 68/kg, thu sut thu GTGT
5%. DN thanh ton bng ngn phiu,
hng v nhp kho pht hin thiu 18 kg,
yu cn b nghip v bi thng
98
3. /v so phai thu ve CPH ma DN a chi ra
111,112,331
1385
(3a) Khi thanh toan tr cap cho NL thoi
viec, mat viec do chuyen DNNN thanh Cty
CP
(3b) Khi chi tra cac khoan ve ho tr ao tao
lai NL trong DNNN CPH e bo tr viec
lam mi trong Cty CP
99
(4) Cac trng hp con lai lam tang khoan Phai thu khac
trong DN
(4a) Cac khoan cho vay, cho mn vat t, tien von tam thi va
cac khoan phai thu khac
N 1388
C111,112,152,153
(4b) nh ky khi xac nh so lai phai thu va so co tc, li
nhuan c chia
N 1388
C515
(4c) Cac khoan chi cho hoat ong s nghiep, d an, chi T
XDCB, CP SXKD nhng khong c cap co tham quyen
phe duyet phai thu hoi
N 138
C161,241,641,642
100
2.4.2. Cac NV lam giam khoan phai thu khac
(5) Khi co quyet nh x ly TS thieu
N334
N1388
N632
C1381
(6) Khi thu c n
N111,112
C1388
101
(7) Khi co quyet nh x ly n phai thu khac
khong co kha nang thu hoi
N111
N334
N139-Neu c bu ap bang khoan DPPTK
C1388
(8) Khi ban cac khoan phai thu khac
N111,112
N139
C1388
102
(9) Khi ket thuc qua trnh CPH
Khi ket thuc qua trnh CPH DN phai BC va
thc hien quyet toan cac khoan chi ve CPH
vi CQ quyet nh CPH. Tong so CP CPH,
chi tr cap cho L thoi viec, mat viec, chi ho
tr ao tao lai Ltr vao so tien thu ban co
phan thuoc von NN thu c t CPH DNNN
N3385
C1385
18
103
VD:
1. Ngay 5/9: DN mua 2.000kg sat t Cty Ban
Mai, nhng kiem ke trc khi NK thu kho
nhan thay ch co 1.800kg, phan thieu hut
cha ro nguyen nhan. Thu kho cho tien
hanh NK 1.800 kg sat tren gia mua 1kg sat
la 10.000/kg, thue suat thue GTGT 10%,
cha tra tien NB
2. Ngay 10/9: Thu quy kiem ke TM, phat
hien thieu 20.000 so vi so sach, cha X
ro nguyen nhan
104
c. Ngay 15/9: CN A lam hong mot cong cu, tr
gia cua cong cu nay la 5.000.000. Cty quyet
nh tr vao lng cua CN A toan bo gia tr
cua cong cu nay.
d. Ngay 20/9: Xac nh 200kg sat thieu NV
phat sinh ngay 5/9 la do thu kho cua Cty Ban
Mai xuat thieu. DN quyet nh t choi mua
200kg sat nay
e. Ngay 25/9: Sau qua trnh ieu tra, tm hieu
DN khong the xac nh c nguyen nhan so
tien 200.000 thieu so vi so sach trong NV
ngay 10/9
105
f. Ngay 26/9: DN nhan c thong bao ve so
co tc c nhan la 10.000.000
106
2.5. KE TOAN D PHONG PHAI THU KHO OI
2.5.1. Nguye n tac, phng pha p va x ly khoa n d pho ng
2.5.1.1. Nguyen tac lap d phong
- Thi ie m lap va hoa n nhap cac khoan d pho ng la thi
ie m cuoi ky ke toan na m.
` - oi t ng lap DP ke toan can c vao ct goc, HKT,
khe c vay n, ba n thanh ly h p ong, cam ket n, oi
chieu cong n va cac ct khac.
- X ly cac khoan lap d phong n phai thu kho oi:
+ Neu so DP phai trch lap = so d khoan d phong
n phai thu kho oi, th DN kho ng phai trch lap;
+ Neu so DP phai trch lap > so d khoan DP n phai
thu kho oi, th DN phai trch them vao CPQLDN phan
chenh lech.
+ Neu so DP phai trch lap < so d khoan DP n phai
thu kho oi, th DN phai ie u chnh gia m vao CPQLDN
phan che nh lech.
107
2.5.1.2. Phng phap lap d pho ng
- oi vi n phai thu qua han thanh toan, mc trch
lap d pho ng nh sau:
+ 30% gia tr oi v i khoan n phai thu qua han t 3
thang en d i 1 nam.
nam e n di 2 nam.
nam e n di 3 nam.
- oi vi n phai thu cha e n han thanh toan
nhng to chc kinh te la m vao tnh trang pha san
hoac ang b cac c quan phap luat truy toth DN
d kien mc to n that kho ng thu hoi c e trch lap
d phong.
108
2.5.1.3. X ly khoan d phong
V du 1: Tnh hnh n phai thu kho oi 1
DNSX nh sau: (VT: 1.000)
Nam 1: Khoan n phai thu kho oi oi vi
khach hang A la: 10.000
Nam 2: Khach hang A van cha tra c so
n 10.000
Nam 3: Khach hang A tiep tuc n DN so tien
10.000
19
109
2.5.5. Phng phap hach toan 1 so nghiep vu
phat sinh chu yeu
1. Trch lap d phong cuoi ky
Neu so DPNPTK ky ke toan nay > so
DPNPTK a trch lap ky ke toan trc,
th so chenh lech > c hach toan vao chi
ph
N642
C139
110
2.5.5. Phng phap hach toa n 1 so nghiep vu phat sinh chu
yeu
2. Trng h p so can trch lap < so a trch lap ky trc
Neu so DPNPTK can trch lap ky ke toan nay < so
DPNPTK a trch lap ky ke toan trc cha s du ng
het, th so chenh lech c phan anh
N139
C642
3. Trng h p xoa n
N139
N642
C131
C138
N004 (N kho oi a x ly)
111
2.5.5. Phng phap hach toan 1 so nghiep vu
phat sinh chu yeu
4. Trng hp a xoa n, nay oi c n
N111,112
C711
Ghi n C004
112
VD: Tnh hnh n phai thu kho oi 1 DN SX nh
sau: (VT: 1.000)
Nam 1: Khoan n phai thu kho oi oi vi khach
hang A la 30.000, khach hang B la 20.000
Nam 2: Khach hang A tra c 2.000, khach
hang B van n DN so tien 20.000.
Nam 3: Khach hang A van con n DN 28.000,
khach hang B tra cho DN so tien 15.000.
113
V du: Tai 1 DN co SDK cua TK139 nh
sau:
- SD TK139 cho khach hang A (139A):
270.000.000 (30%x900.000.000)
- SD TK139 cho khach hang B (139B):
180.000.000 (30%x600.000.000)
- SD TK139 cho khach hang C (139C):
0
114
Trong ky co cac NVKTFS:
a. Thang 1: Khach hang A tra cho DN
500.000.000 bang chuyen khoan.
b. Thang 5: Khach hang B khong con kha nang
thanh toan, DN quyet nh xoa toan bo khoan n
phai thu kho oi cua khach hang B
c. Thang 10: DN quyet nh trch lap n phai thu
kho oi oi vi khoan phai thu cua khach hang C
tr gia 30.000.000
Y/c: nh khoan cac NVKTFS
20
115
h. Lo hang ban cho Cty Gia Lai co mot so lo
kem chat lng, DN quyet nh giam gia
cho khach hang Gia Lai la 5% tren gia ban
cha thue. Biet rang Cty Gia Lai thanh
toan tien cho lo hang bang CK
i. DN quyet nh mot na gia tr cua chiec
may vi tnh ( NV f) tr vao lng cua bao
ve, na con lai xem nh 1 khoan chi ph
DN phai chu
j. Nhan c thong bao chia lai t Cty X la
20.000.000
116
k. Xuat ban mot lo hang tr gia 100.000.000
(cha bao gom thue GTGT) cho Cty D. tuy
nhien do khong at yeu cau chat lng, Cty
D tra lai mot na lo hang tren cho DN. Biet
rang gia von cua lo hang nay la 60.000.000
va Cty D cha thanh toan tien cho DN.
l. Nhan c tien lai bang CK t Cty X ( Nvi)
m. Khach hang B tuyen bo pha san, do vay so
n con phai thu cua B c to thanh toan TS
thanh toan bang CK 50.000.000, phan con
lai DN x ly xoa so
117
VD: Ti DNSX v kinh doanh thng mi Hng
Gia c cc ti liu pht sinh trong k c k
ton ghi nhn nh sau:
SDK ca cc ti khon:
- TK131: 500.000.000
+ TK131A: 600.000.000
+ TK131B: 100.000.000 (D c)
- TK138: 10.000.000
* Trong k c cc NVKTPS:
1. Khch hng A thanh ton n 400.000.000
bng TGNH, DN nhn GBC ca ngn hng.
118
2. Khch hng A tr li hng do km phm cht.
Hng b tr li c gi xut kho k trc
15.000.000, gi bn cha thu 20.000.000,
thu GTGT 10%. DN nhn v nhp kho,
ng thi cn tr n.
3. Xut kho bn hng cho khch hng B gi xut
kho 350.000.000, gi bn cha thu
500.000.000, thu GTGT 10%, khch hng B
cha thanh ton.
119
VD: Tai DN SX&TM c Phat hach toan thue GTGT
theo PPKT co mot so NVFS lien quan e n hoat o ng KD
trong ky nh sau:
1. Xuat ban cho khach hang A mot so SP tr gia
300.000.000, gia ban 400.000.000, thue GTGT 10%,
khach hang cha thanh toan. Ne u khach hang A thanh
toan trong vong 10 ngay au se c hng chie t khau
thanh toan 0,5% tren tong so tie n phai thanh toa n.
2. Xuat ban theo phng thc tra cham cho khach hang B
mot so SP tr gia 200.000.000, gia ban tra ngay
288.000.000, thue GTGT 10%. Gia ban tra gop la
339.000.000 se c khach ha ng B thanh toan 12 lan
trong vong 12 thang vao ngay giao hang.
120
3. Xuat ban cho khach hang C mot so SP tr gia
400.000.000, gia ban 594.000.000, gom 10%
thue GTGT. Khach hang C a thanh toan cho DN
2/3 so tien bang CK.
4. Xuat ban theo phng thc oi hang cho khach
hang D mot so SP tr gia 100.000.000, gia ban
1544.000.000, gom 10% thue GTGT e nhan ve
mot lo NVL tr gia 200.000.000, thue GTGT
10%.
5. Khach hang E ng trc cho DN 100.000.000
bang CK e at mua mot so SP theo y/c ve mau
ma.
21
121
6. Khach hang D tra lai cho DN mot so SP tr gia
von 5.000.000, DN a nhap kho so SP nay.
7. Khach hang A thanh toan tien cho DN bang
TGNH trong thi han c hng chiet khau thanh
toan.
8. Giam gia cho khach hang C 0,2% tren gia ban
cha co thue GTGT va tr vao so tien con n.
9. Khach hang B thanh toan lan th nhat cho DN
bang TM.
10. DN thanh toan cho khach hang D so tien
chenh lech qua ngan hang.
Y/c: nh khoan cac nghiep vu kinh te phat sinh.
122
123
3.1 K ton cc khon tm ng
3.2 K ton tr trc ngn hn
3.3 K ton cm c, k cc, k qu
124
CHNG 3: KE TOAN CAC KHOAN NG TRC
Muc tieu chng 3:
Sau khi nghien cu chng 3, sinh vien co
nhng kien thc ve cac khai niem, nguyen
tac va phng phap hach toan oi vi cac
khoan tam ng, chi ph tra trc ngan han,
cac khoan cam co, ky cc, ky quy. Trong
chng nay sinh vien cung se phan biet c
cac khoan chi ph tra trc ngan han, dai han
va phng phap phan bo cac khoan chi ph
nay vao chi ph SXKD
125
3.1.1 Khi nim v nguyn tc
3.1.2 Chng t k ton
3.1.3 S sch k ton
3.1.4 Ti khon s dng
126
Khi nim:
Tm ng l khon ng trc cho CBCNV ca DN, c trch
nhim chi tiu cho nhng mc ch thuc hot ng SXKD
ca DN, sau phi c trch nhim bo co thanh ton tm
ng vi DN.
Ngi nhn tm ng phi l CBCNV trong DN.
Khon tm ng l mt khon tin hoc vt t, HH do DN
giao cho ngi nhn tm ng thc hin cng v.
Ngi nhn tm ng phi c trch nhim chi dng s tin
tm ng vo mc ch nh v cng vic c ph
duyt trong n xin tm ng.
Khi ht thi hn quy nh cho mt khon tin tm ng, ngi
nhn tm ng phi thanh ton dt im tng ln, ngi n
tm ng dy da s khng c php xin tm ng tip.
Nguyn tc chi tm ng :
22
127
-Giy ngh tm ng
- Phiu thu, phiu chi
-Bng thanh ton tm ng
- Cc chng t gc: ho n mua hng, bin lai
cc VC
128
Hnh thc k ton nht k chung
Hnh thc k ton nht k s ci
Hnh thc k ton nht k chng t
Hnh thc k ton chng t ghi s
129
Ti khon 141 Tm ng
3.1.4 Ti khon s dng
N C 141
S tin tm ng phi thu.
S tm ng thiu chi
tr ngi tm ng.
Cc khon tm ng
thanh ton theo thc chi.
X l s tin tm ng
tha.
S tin tm ng cha
thanh ton cui k
SDK: S tin tm ng
cha thanh ton
130
(1) Khi doanh nghip giao tin tm ng cho ngi
nhn tm ng, k ton ghi:
N TK 141: Tm ng
C TK 111: Tin mt
C TK 112: TGNH
VD: DN tm ng cho nhn vin Nguyn Th
Lan 20.000.000 mua nguyn vt liu, trong
ng bng tin mt 30%, bng TGNH 70%
131
(2) Cn c bng k khai tm ng thc chi xin thanh
ton c duyt, k ton ghi:
N TK 151, 152, 153, 211:
N TK 641, 642, 627:
N TK 133: Thu GTGT u vo pht sinh
N TK 111, 334, 138: S tm ng tha s dng
khng ht
C TK 141: Theo s tin thc tm ng
C TK 111, 112: S tm ng thiu b sung
132
VD1: Cn c bng k khai tm ng thc chi xin
thanh ton c duyt ca NV Lan, s tin mua
NVL theo ha n GTGT bao gm thu 10% l
19.800.000, s cn li NV Lan tr li cho DN
bng tin mt
VD2: Cn c bng k khai tm ng thc chi xin
thanh ton c duyt ca NV Lan, s tin mua
NVL theo ha n GTGT bao gm thu 10% l
20.900.000, DN chi phn vt cho NV Lan
23
133
V d: Ti Cty TM Nam Phong k khai v np thu
GTGT theo phng php khu tr, hch ton HTK
theo PPKKTX
I. SDK
TK141: 25.000.000 ( Trong chi tit cho A.
Khanh: 15.000.000, chi tit cho ch Hu:
10.000.000)
II. Trong thng pht sinh NVKT sau:
N1: NK NVL tr gi cha thu l 10.000.000,
thu GTGT 10% thanh ton bng tin tm ng ca
A.Khanh.
N5: Xut qu TM tm ng cho C.Mai i cng
tc Vng Tu 2.000.000
134
N10: Nhn c bng k gii chi tm ng ca C.Hu
gm:
- Mua 10 ram giy Double A tr gi 500.000 em v s
dng ngay b phn vn phng
- Nhp kho 1 b my vi tnh bn hiu Samsung tr
gi cha thu 8.000.000, thu GTGT 10%
- Nhp kho 1 s NVL tr gi cha thu l 2.000.000,
thu GTGT 10%
- DN chi thm phn chnh lch bng TM
N20: NHn c bng k gii chi ca C.Mai gm:
- Tin v tu xe (tu cnh ngm 200.000
135
- Tin thu khch sn (phng ng): 1.600.000
- S chnh lch C.Mai np li y bng
TM
N30: S tin tha A.Khanh cha np li qu nn
DN quyt nh khu tr vo lng
Y/c: nh khon cc nghip v kinh t pht sinh
136
3.2.2 Chng t k ton
3.2.3 S k ton
3.2.4 Ti khon s dng
137
Khi nim:
CP tr trc l nhng khon CP thc t pht sinh
nhng c lin quan n kt qu hot ng SXKD ca nhiu
k hch ton, nhiu nin k ton, nn cha th tnh ht
vo CP SXKD trong k ny m c tnh vo hai hay nhiu
k k ton tip theo.
Nguyn tc:
Chi ph tr trc c 2 loi:
Chi ph tr trc ngn hn
Chi ph tr trc di hn
Hng thng hoc nh k xc nh mc phn b CP tr
trc tnh vo cc i tng chu CP c lin quan. Mc
phn b c xc nh nh sau:
Chi ph thc t pht sinh
Mc phn b mi k =
S k d kin phn b
138
Phiu thu, phiu chi
Ho n GTGT, ho n mua hng
Giy bo N, bo C
Bng phn b chi ph
Cc chng t gc c lin quan
24
139
3.2.3. S k ton
Hnh thc k ton nht k chung
Hnh thc k ton nht k s ci
Hnh thc k ton nht k chng t
Hnh thc k ton chng t ghi s
Hnh thc k ton trn my vi tnh
140
Ti khon 142: chi ph tr trc
SDCK: Cc khon chi ph tr
trc ch phn b hay kt
chuyn cui k.
Phn b chi ph tr trc vo cc
i tng chu chi ph c lin
quan.
SDK: Cc khon C.ph tr
trc ch phn b hay ch k/c
u k
Cc khon chi ph tr trc pht
sinh ch phn b.
.
141
.
(1)Khi pht sinh cc khon chi ph tr trc ngn
hn
Khi FS cc khon chi ph thnh lp DN, CP o
to nhn vin, CP qung co FS trong giai on
trc hot ng ca DN mi thnh lp, CP cho
giai on nghin cu, CP chuyn dch a im
142
(1) Khi pht sinh cc khon chi ph tr trc ngn hn
(1.1) Nu chi ph pht sinh khng ln th ghi nhn ton b
vo chi ph SXKD trong k
N TK 623,627,635,641,642
N TK 133
C TK 111,112,152,241,331
(1.2) Nu chi ph pht sinh ln phi phn b dn vo chi ph
SXKD ca mt nin k ton
N TK 142
N TK 133 (nu c)
C TK 111,112,152,241,331
(1.3) nh k tin hnh phn b chi ph tr trc ny vo CP
SXKD
N TK 623,627,635,641,642
C TK 142
143
GTGT theo phng php khu tr, hch ton HTK theo
PPKKTX. Trong thng pht sinh NVKT sau:
N10: DN ng tin trn bo tui tr v tuyn dng
nhn vin k ton chi ph pht sinh l 200.000 chi
bng TM v ghi nhn ngay vo chi ph trong k.
N20: DN mua 01 b gh salon bng TM em v
s dng ngay phng Gim c vi gi cha thu l
3.600.000, thu GTGT 10%, k ton phn b trong 10
thng bt u t thng ny.
Y/c: nh khon cc NVKTFS
144
(2) Trng hp tr trc tin thu
Trng hp thu TSC l thu hot ng (Vn phng
lm vic, nh xng, ca hng,..), khi doanh nghip
tr trc tin thu cho nhiu k k ton trong mt nm
ti chnh:
(2.1) Cn c vo phiu chi hoc GBN ca NH
N TK 142 CP tr trc ngn hn (Gi cha
thu GTGT)
N TK 133 Thu GTGT c khu tr (Nu c)
C cc TK 111,112,..
(2.2) nh k, tin hnh phn b chi ph tr trc ngn
hn vo chi ph sn xut, kinh doanh, ghi:
N TK 623,627,635,641,642
C TK 142
25
145
V d: Ti Cty TM Nam Phong k khai v np thu GTGT
theo phng php khu tr, hch ton HTK theo
PPKKTX. Trong thng pht sinh NVKT sau:
N2: i thu hot ng mt cn nh dng lm ca
hng qung co sn phm ca Cty, tin thu nh mi
thng l 8.800.000 (bao gm thu GTGT 10%). DN tr
trc tin thu nh 6 thng bng CK. Chi ph thu nh
c phn b t thng ny.
N16: DN k hp ng thu hot ng mt my ct
v s dng PXSX. Gi thu cha c thu l
500.000/thng, thu GTGT 10%. DN xut qu TM tr
trc tin thu 3 thng. CP thu c phn b t thng
ny.
146
(3) Trng hp cng c, dng c
- i vi cng c, dng c xut dng mt ln c gi tr ln,
thi gian s dng di mt nm phi phn b nhiu ln
(thng, qu) trong mt nm:
(3.1) Khi xut cng c, dng c, cn c vo phiu xut
kho, ghi:
N TK 142 Chi ph tr trc ngn hn
C TK 153 Cng c, dng c.
(3.2) inh k (thng, qu) tin hnh phn b cng c,
dng c theo tiu thc hp l. Cn c xc inh mc chi
ph phi phn b mi k. Khi phn b, ghi:
N cc TK 632, 627, 641, 642,
C TK 142 Chi ph tr trc ngn hn.
147
(3.3) Khi bo hng, bo mt CCDC hoc ht thg
s dng k ton tin hnh phn b gi tr cn li
ca CCDC vo CPSXKD, sau khi tr ph liu
thu hi v khon bi thng VC
N TK 152.8
N TK 138.8
N TK 627,641,642
C TK 142
148
VD: b phn bn hng bo hng mt
cng c, dng c thuc loi phn b 6
ln, gi tr ban u ca cng c dng c
ny l 6.000.000, cng c phn b 5
ln, ph liu thu hi bn thu bng tin
mt 500.000.
149
GTGT theo phng php khu tr, hch ton
HTK theo PPKKTX. Trong thng pht sinh
NVKT sau:
N 01/02: DN xut kho giao cho nhn vin
Thy mt my vi tnh bn hiu Acer s dng
b phn vn phng tr gi 6.000.000, k ton
quyt nh phn b 10 thng k t thng ny.
N 31/05: My vi tnh xut s dng N01/02 b
hng, tr vo lng ca nhn vin Thy 600.000,
s cn li tnh vo chi ph.
150
(4) Trng hp chi ph sa cha ln TSC c gi tr ln
(4.1) Khi pht sinh chi ph sa cha ln TSC k ton tp
hp chi ph ghi nhn nh sau:
N TK 2413
N TK 133
C TK 111,112,141,152,153,331
(4.2) Khi cng vic sa cha hon thnh, tin hnh
nghim thu v bn giao cng trnh sa cha ln TSC
hon thnh, k ton kt chuyn chi ph:
C TK 241 XDCB d dang (2413)
(4.3) nh k tin hnh phn b cc chi ph sa cha
ln TSC ny vo CPSXKD trong k:
N TK 627,641,642
C TK 142
26
151
GTGT theo phng php khu tr, hch ton HTK
theo PPKKTX. Trong thng pht sinh NVKT sau:
N10/02: DN tin hnh sa cha ln TSC
PXSX, chi ph pht sinh bao gm:
- Xut NVL tr gi: 2.000.000
- Khu hao TSC: 200.000
- Chi ph tin cng thu ngoi phi tr: 800.000
- chi ph khc bng TM: 330.000 (bao gm thu
GTGT 10%)
N20/03: Cng vic sa cha hon thnh, k
ton phn b trong 6 thng bt u t thng ny.
152
(5) Khi tr trc tin mua cc loi bo him
Khi mua cc loi bo him, cc loi l ph m DN
mua v thanh ton 1 ln cho nhiu k (thng,
qu) trong mt nm
111,112 142
241,627,641,642
133
(5.1) Khi tr tin mua cc
loi bo him, cc loi l ph
s dng cho nhiu k
Nu c
(5.2) nh k tin hnh phn
b cc chi ph bo him tr
trc, chi ph mua cc loi l
ph tr trc vo CP SXKD
trong k
153
NVKT sau:
N01/01: DN k kt hp ng vi Cty bo him mua
bo him ha hon cho 3 phn xng c thi hn 1
nm. Tng chi ph mua bo him l 6.000.000, DN
tr trc bng TM.
N01/07: DN dng TM mua v l ph cu ng qu
3 v qu 4 cho 2 chic xe ti ch hng giao cho
khch Bnh Dng c tr gi l 4.800.000
YC: nh khon cc NVKTFS trn
154
(6) Khi DN tr trc tin li vay cho bn vay lin quan nhiu
k trong 1 nm
(6.1) Cn c vo phiu chi hoc GBN ca NH
C cc TK 111, 112,..
(6.2) nh k, khi phn b tin li vay theo s phi tr tng k,
ghi:
N TK 635 Chi ph ti chnh
N TK 241 Xy dng c bn d dang
N TK 627 Chi ph sn xut chung
C TK 142 Chi ph tr trc ngn hn.
155
NVKT sau:
N10: DN k kt hp ng vay ngn hn vi NH
Chu s tin: 60.000.000, li sut l
0,95%/thng, tr trc tin li vay, thi hn vay
l 12 thng.
Mc ch vay tin dng cho hot ng u t
XDCB, DN nhn c s tin vay bng
TGNH
YC: nh khon cc NVKTPS
156
(7) Chi ph trc tip ban u
Chi ph trc tip ban u lin quan n TS thu TC
trc khi nhn ti sn thu nh: m phn, k
kt hp ng,
111,112 142 212
(7.1) Cn c vo phiu chi
hoc GBN ca NH
(7.2) CP trc tip ban u
lin quan n hot ng thu
TC c ghi nhn vo NG
TSC thu TC
27
157
V d: Ti Cty TM Nam Phong k khai v
np thu GTGT theo phng php khu
tr, hch ton HTK theo PPKKTX. Trong
thng pht sinh NVKT sau:
N01/09: DN k kt hp ng thu TC 1
TBSX vi Cty thu TC HBS. Thit b thu
c gi thanh ton l 550.000.000 (bao
gm thu GTGT 10%). Chi ph m phn
hp ng c thanh ton bng TM
20.000.000
158
N20/09: DN nhn c TS thu theo bin
bn bn giao . Thi hn thu l 5 nm, DN
thanh ton tin li thu v tin thu theo
qu.
159
Bi tp SGK/tr122
Ti Cty Hi Nam k khai v np thu GTGT
theo phng php khu tr, hch ton
NVKT sau:
N01/01: Xut qu TM tm ng cho C Thu
10.000.000, A. Sn 20.000.000
N20/01: Ch Thu lp giy thanh ton tm
ng: Mua cng c nhp kho vi tng gi
c thu GTGT 10% l 12.000.000, DN
duyt theo s ha n nhng tin thiu
cha tr cho Ch Thu.
160
N21/01: Anh Sn lp giy thanh ton tm
ng: mua vt liu nhp kho 500kg, n
gi cha thu l 25.300, thu GTGT
10%. CPVC hng v kho c n gi l
2.000/kg. Anh Sn np li qu s tin
tm ng chi khng ht.
161
3.3.2 Chng t k ton
3.3.3 Ti khon s dng
3.3.4 S k ton
162
K cc l khon tin DN t cc khi thu, mn TS
theo y/c ca bn cho thu nhm mc ch rng buc v
nng cao trch nhim ca DN trong vic qun l, s
dng tt TS i thu v hon tr TS thu ng thi hn
K qu l s tin hoc TS gi trc lm tin trong
cc quan h mua bn, nhn lm i l bn hng, hoc
tham gia u thunhm m bo s tin cy ca i
bn v rng buc trch nhim ca cc bn. Trng hp
bn k qu khng thc hin ng hp ng s b pht v
tr vo tin k qu.
Khi nim
Cm c TS l hnh thc m bo n m theo con
n giao cho ch n c ti sn hin vt cng giy t
chng nhn quyn s hu ti sn
28
163
Nguyn tc
- i vi TS a i cm c, k qu, k
cc, nu c thi hn di mt nm
c phn nh vo ti khon Cm c, k
qu, k cc ngn hn
- Khi xut TS mang i cm c, k qu, k
cc theo gi no th khi thu v ghi theo
gi
164
- Phiu thu, phiu chi
- Giy bo N, giy bo c
- Bin nhn ti sn
- Chng t lin quan
165
hch ton nghip v th chp, k qu, k cc, k ton s
dng cc ti khon sau:
TK 144 cm c, k cc, k qu ngn hn, ni dung ca ti
khon ny nh sau:
N C 144
Gi tr ti sn em cm c,
k qu, k cc ngn hn
(thi hn thu hi di 1
nm).
Gi tr ti sn cm c, k
qu, k cc ngn hn
nhn li hoc thanh ton
SDCK: Gi tr ti sn cn
ang cm c, k qu, k
cc ngn hn
SDK: Gi tr ti sn cn
ang cm c, k qu, k
cc ngn hn
Khon b pht tr vo tin
k qu do khng thc hin
ng hp ng
166
(1) Khi DN dng TM, TGNH k qu, k cc ngn hn
144 111,112 111,112
811
331
(1.1) Cn c vo PC
hoc GBN ca NH
(1.3) DN b pht do vi
phm hp ng v
tr vo tin k qu
(1.4) DN khng thanh
ton tin bn hng cho
ngi c hng gi bn,
th ngi bn hng
ngh tr vo tin k qu
(1.2) Nhn li bng
TM, TGNH
167
(1) Khi DN dng TM, TGNH k qu, k cc
ngn hn
(1.1) Cn c vo PC hoc GBN ca NH
N144
C111,112
(1.2) Nhn li bng TM, TGNH
N111,112
C144
(1.3) DN b pht do vi phm hp ng v tr vo
tin k qu
N811
C144
168
(1.4) Trng hp DN khng thanh ton tin
bn hng cho ngi c hng gi bn, th
ngi bn hng ngh tr vo tin k
qu
N331
C144
29
169
V d: Ti Cty TM Nam Phong k khai v np
thu GTGT theo phng php khu tr,
hch ton HTK theo PPKKTX. Trong thng
pht sinh NVKT sau:
N01/03: DN xut qu 1.000USD k qu
m L/C. Bit rng TG ghi trn s k ton l
16.120/USD; TGBQLNH l 16.220/USD.
N20/03: DN nhn c hng. Ngn hng
dng tin k qu thanh ton tin hng cho
ngi bn, bit TGBQLNH l 16.300/USD.
170
N21/03: DN k hp dng lm i l bn hng
cho Cty Nha i ng Tin. Cty thanh
ton tin k qu bng TGNH l 50.000.000
N30/03: kt thc hp ng thu gian hng
trin lm ti cng vin Tao n. Cty nhn li
tin k cc bng TM 15.000.000, sau khi
tr khon tin pht do lm h hng gian
hng 2.000.000.
Y/c: nh khon cc NVKTPS
171
(2) Khi DN dng TSC cm c ngn hn
(2.1) Cn c vo bin bn cm c k duyt
N144
N214
C211
(2.2) Nhn li TSC khi cm c
N211
C144
C214
Lu : Trng hp th chp bng giy t nh giy
chng nhn quyn s hu nh, t, TS th khng
phn nh trn ti khon 144 cm c, k cc, k qu
ngn hn m ch theo di trn s chi tit
172
NVKT sau:
N10: DN th chp giy t s hu vn phng cho
ngn hng ACB bo lnh cho vay di hn
400.000.000, nhn c GBC ca ngn
hng.
N20: DN chuyn mt TSC c NG
200.000.000, khu hao 20.000.000 em
cm c cho 1 khon i vay ngn hn
150.000.000, nhn c GBC ca ngn hng.
173
N30: DN nhn li 1 TSC cm c cch y
hai nm. Bit rng TS ny c NG l
400.000.000, hao mn ly k l 60.000.000
BT2/tr122: Ti Cty SX Hng Kiu k khai v
np thu GTGT theo phng php khu tr,
hch ton HTK theo PPKKTX. Trong thng
pht sinh NVKT sau:
1. Nhp kho 1 cng c c gi mua cha thu l
1.200.000, thu GTGT 10%, CPVC cng c
ny v kho l 100.000, tt c thanh ton
bng TM
174
BT2/tr122: Ti Cty SX Hng Kiu k
khai v np thu GTGT theo phng
php khu tr, hch ton HTK theo
PPKKTX. Trong thng pht sinh
NVKT sau:
1. Nhp kho 1 cng c c gi mua
cha thu l 1.200.000, thu GTGT
10%, CPVC cng c ny v kho l
100.000, tt c thanh ton bng
TM
30
175
2. Xut CCDC NV1 s dng cho b
phn bn hng, loi phn b 10 thng, bt
u t thng ny
3. DN tin hnh thu mt bng trn ng
Nguyn Kim m ca hng bn SP
ca Cty. Thi hn thu l 10 thng (tnh t
thng ny), ga thu ca mt thng cha
c thu GTGT l 4.000.000, thu GTGT
10%. DN tr trc tin thu ca 10
thng bng TM
176
4. DN m mt lp tp hun v chng
trnh qung co sn phm ca Cty. Chi
ph pht sinh l 10.000.000, thu GTGT
10%, k ton quyt nh phn b trong 10
thng.
177 178
Muc tieu
Hang ton kho la mot trong nhng khoan
muc oi vi cac doanh nghiep SX hay TM.
Sau khi nghien cu chng nay sinh vien co
the hieu c:
- The nao la hang ton kho
- Nhng van e c ban oi vi phng
phap x ly cua nhom hang ton kho
179
4.1 Tng quan v hng tn kho
4.3 K ton cng c dng c
4.2 K ton nguyn vt liu
4.4 K ton chi ph sn xut kinh doanh
4.5 K ton hng ho
4.6 K ton hng ho kho bo thu
4.7 K ton d phng gim gi hng tn kho
180
4.1. Tng quan v hng tn kho
4.1.1. Khi nim v hng tn kho
HTK ca mi DN bao gm:
- Hng ho mua v bn;
- Thnh phm tn kho v thnh phm gi i bn;
- SPDD (SP cha hon thnh v SP hon thnh cha
lm th tc nhp kho);
- Nguyn liu, vt liu;
- CC, DC tn kho, gi i gia cng, ch bin v mua
ang i ng;
- Chi ph SX, KD dch v d dang
- Nguyn liu, vt liu SX, gia cng hng xut khu
- Thanh phm, hng ho c lu gi ti kho bo thu
31
181
* Nhm ti khon HTK c 9 ti khon:
- TK151-Hng mua ang i ng
- TK152-Nguyn liu, vt liu
- TK153-Cng c, dng c
- TK154-Chi ph SX, KD d dang
- TK155-Thnh phm
- TK156-Hng ho
- TK157-Hng gi i bn
- TK158-Hng ho kho bo thu
- TK159-D phng gim gi HTK
182
4.1.2. Cc nguyn tc hch ton HTK
- Gi gc HTK gm: chi ph mua, chi ph
ch bin v cc chi ph lin quan trc tip
khc.
- Gi tr thun c th thc hin c = gi
bn c tnh ca HTK trong k SX, KD
bnh thng CP c tnh hon thnh
SP v CP c tnh cn thit cho vic tiu
th chng.
183
- Khi xc nh gi tr HTK cui k, DN p dng
theo mt trong cc phng php: thc t ch
danh; bnh qun gia quyn; nhp trc, xut
trc (FIFO); nhp sau, xut trc (LIFO).
- Khi bn HTK, gi gc ca HTK bn c
ghi nhn l CPSX, KD trong k ph hp vi
doanh thu lin quan n chng c ghi
nhn.
184
4.2.1 Nhng vn chung v NVL
4.2.2 Chng t k ton
4.2.3 S k ton v quy trnh ghi s k ton
4.2.4 Ti khon s dng
185
4.2.1.1 Khi nim v c im NVL
- Khi nim: NVL ca doanh nghip l nhng
i tng lao ng mua ngoi hoc t ch
bin dng ch yu cho qu trnh ch to ra
sn phm.
- c im: Khi tham gia vo tng chu k
sn xut v chuyn ho thnh sn phm, do
gi tr ca n l mt trong nhng yu t
hnh thnh gi thnh sn phm.
186
4.2.1.2 Phn loi nguyn vt liu
- Cn c vo tnh nng s dng
Nguyn liu, vt liu chnh
Vt liu ph
Nhin liu
Ph tng thay th
Vt liu v thit b xy dng c bn
Ph liu
- Cn c vo ngun cung cp:
Nguyn, vt liu mua ngoi
Vt liu t ch bin l vt liu
Vt liu thu ngoi gia cng
Nguyn, vt liu nhn gp vn lin doanh
Nguyn, vt liu c cp
32
187
4.2.1.3 La chn phng php hch ton HTK
a. Phng php k khai thng xuyn
b. Phng php kim k nh k
188
4.2.1.4. Phng php tnh gi NVL
a. Tnh gi NVL nhp
* NVL mua ngoi:
Gi NK NVL = Gi mua ghi trn H + Cc loi
thu khng c hon li + CP thu mua Cc
khon chit khu hay gim gi
* NVL t sn xut:
Gi NK = CP mua NVL + CP ch bin + CP
khc
* NVL thu ngoi ch bin:
Gi NK = Gi xut NVL em ch bin + Tin
thu ch bin + CPVC bc d VL i v v
189
* NVL c cp
Gi NK = Gi do n v cp thng bo +
CPVC bc d
* NVL nhn vn gp: Gi NK l gi hp l
do hi ng nh gi xc nh
* NVL c biu tng: Gi NK l gi hp
l c xc nh theo thi gi trn th
trng
190
b. Tnh gi NVL
p dng 1 trong 4 phng php:
- Phng php tnh theo gi ch danh;
- Phng php bnh qun gia quyn;
- Phng php NT, XT;
- Phng php NS, XT.
191
Vic tnh gi hng tn kho c p dng theo
mt trong cc phng php sau:
- Phng php tnh theo gi ch danh
- Phng php bnh qun gia quyn: Gi tr
ca tng loi hng tn kho c tnh theo gi
tr trung bnh. Gi tr trung bnh c th c
tnh theo thi k hoc vo mi khi nhp mt
l hng v.
192
Tr gi
xut
=
S lng
xut
X
n gi
bnh qun
n
gi
bnh
qun
=
Tr gi tn
k
+ Tr gi nhp tr.k
S lng
tn k
+
S lng nhp
tr.k
33
193
Phng php bnh qun gia quyn cui k:
ch tnh n gi mt ln vo thi im cui
k.
Phng php bnh qun gia quyn lin
hon: tnh li n gi bnh qun sau mi ln
nhp kho thm vt liu, dng c, thnh phm,
hng ho.
194
- Vat lieu ton kho au thang: 200kg, n gia
2.000/kg
- Tnh hnh nhap xuat trong thang:
Ngay 01: Nhap kho 500kg, n gia nhap
2.100/kg
Ngay 05: Xuat s dung 300kg
Ngay 10: Nhap kho 300kg, n gia nhap
2.050/kg
Ngay 15: Xuat s dung 400kg
Yeu cau: Tnh gia xuat kho vat lieu
195
Phng phap thc te ch danh:
ac iem cua phng pha p nay la vat lieu xuat ra
thuoc lan nhap kho th lay gia nhap kho lan nha p
o lam gia xuat kho.
Gia s trong v du tren th so lie u vat lie u xuat ra
trong ngay 05 go m co 150kg thuoc so ton au
thang; 150kg thuoc so nhap nga y 01, con vat lieu
xuat ra ngay 15 go m co 250kg thuoc so nhap
ngay 01 va 150kg thuoc so nhap ngay 10. nh vay
tr gia vat lieu xuat c xac nh la:
Ngay 05: (150 x 2.000) + (150 x 2.100) =
615.000
Ngay 15: (250 x 2.100) + (150 x 2.050) =
832.500
Cong: 1.447.500
196
Phng phap nhap trc xuat trc (FIFO):
ac iem cua phng phap nay la vat lieu
xuat ra c tnh theo gia xac nh theo th
t nhap vao, nhap vao trc xuat ra trc
va lan lt tiep theo. Nh vay theo v du
tren th tr gia vat lieu xuat s dung la:
Ngay 05: (200 x 2.000) + (100 x 2.100) =
610.000
Ngay 15: 400 x 2.100 = 840.000
Cong: 1.450.000
197
Phng phap nhap sau xuat trc (LIFO):
ac iem cua phng phap nay la vat lieu
xuat ra trc tnh theo gia cua lan nhap sau
cung trc khi xuat va lan lt tnh ngc
len theo thi gian nhap.
Nh vay theo th du tren th tr gia vat lieu
xuat s dung la:
Ngay 05: 300 x 2.100 = 630.000
Ngay 15: (300 x 2.050) + (100 x 2.100) =
825.000
Cong: 1.455.000
198
Phng phap n gia bnh quan:
ac iem cua phng phap nay la vao cuoi
moi ky ke toan phai xac nh n gia bnh
quan (GBQ) cua vat lieu ton va nhap
trong ky e lam gia xuat kho.
Theo v du tren xac nh GBQ va tr gia
vat lieu xuat nh sau:
GBQ=(200 x 2.000) + {(500 x 2.100) +
(300 x 2.050)}= 2.065/kg200 + 800Tr gia
vat lieu xuat:
Ngay 05: 300 x 2.065 = 619.500
Ngay 15: 400 x 2.065 = 826.000
Cong: 1.445.500
34
199
Ngoai cach xac nh nh tren, n gia bnh
quan con co the tnh cho tng lan xuat ra neu
trc o co nhap vao (goi la bnh quan lien
hoan). Theo v du tren th vat lieu xuat ra
c xac nh nh sau:
GBQ ngay 05=(200 x 2.000) + (500 x
2.100)= 2.071/kg200 + 500Tr gia xuat ngay
05: 300 x 2.071 = 621.300
GBQ =828.700 + (300 x 2.050)=
2.062/kg400 + 300Tr gia xuat ngay 15: 400
x 2.062 = 824.800
Tong tr gia VL xuat = 621.300 + 824.800 =
1.446.100
200
4.2.2. Chng t k ton
- Phiu nhp kho
- Phiu xut kho
- Phiu XKKVCNB
- Phiu xut vt t theo hn mc
- Phiu bo vt t cn li cui k
- Bng phn b vt liu s dng
201
4.2.3. S k ton
4.2.3.1. S k ton chi tit
a. Phng php th song song
b. Phng php s i chiu lun chuyn
c. Phng php s s d
4.3.2.2. S k ton tng hp
202
Ti khon 152- nguyn liu, vt liu
Ti khon 152 Nguyn liu, vt liu
SDCK: Tr gi NVL tn cui k
- Xut NVL (sn xut, kinh
doanh, bn .)
- Tr gi NVL tr li ngi bn
hoc c gimgi
- Tr gi NVL thiu khi kimk
- Kt chuyn tr gi thc t
NVL tn kho u k (PP nh
k)
SDK: Tr gi NVL tn u k
- Tr gi NVL nhp kho trong k
(mua ngoi, t ch, thu ngoi,
nhn gp vn )
- Tr gi NVL tha pht hin khi
kimk
- Kt chuyn tr gi thc t NVL
tn kho cui k (PP nh k)
203
Ti khon 151 Hng mua ang i ng
SDCK: Tr gi hng mua trn
ng cui k
- Tr gi hng mua i trn
ng v nhp kho
- Kt chuyn gi tr thc t
ca hng ho, vt t mua
ang i ng u k (PP
nh k)
SDK: Tr gi hng mua trn
ng u k
- Tr gi hng mua ang i
ng pht sinh
- Kt chuyn tr gi thc t
NVL, hng ho ang i trn
ng cui k (PP nh k)
204
4.2.5.1. Phng php hch ton NVL theo PPKKTX
A.Hch ton nhp kho NVL
Khi mua NVL trong nc v nhp kho
(a.1) Gi mua NVL v thu GTGT:
N TK 152
N TK 133
C cc TK 111, 112, 141, 311, 331,..
(a.2) NVL mua nhng n cui thng vn cha v
nhp kho:
N TK 151
N TK 133
C cc TK 111, 112, 141, 311, 331,..
35
205
(a3) Khi NVL v nhp kho
N TK152
C TK151
(b) Cc khon chi ph pht sinh trong qu trnh
mua
N TK 152
N TK 133
C cc TK111,112,141,311, 331
(c) Cc khon chit khu thng mi, gim gi
cho s NVL mua
N TK331,111,112
C TK152
C TK133
206
(d) Chit khu thanh ton c hng
N TK111,112,331
C TK515
VD: Ma 5.000kg NVL, gi mua cha thu
20.000/kg, thu sut thu GTGT 10%. Cha
thanh ton cho nh cung cp. Chi ph vn
chuyn 420.000 bao gm 5% thu GTGT
thanh ton bng tin mt. Chit khu thng
mi 5% c hng do mua hng s lng
ln. DN tr tin cho ngi bn bng
TGNH.
207
(2) Mua NVL t nc ngoi v nhp kho
(a) Gi mua NVL
N TK152
C TK111,112,331
(b) Thu nhp khu phi np
N TK152
C TK333
(c) Thu GTGT nhp khu phi np
(c1) DN np thu GTGT theo PP khu tr
208
N TK133
C TK33312
(c2) DN np thu GTGT theo PP trc tip
N TK152
C TK33312
(d) Cc khon chi ph pht sinh trong qu
trnh mua:
N TK152
N TK133
C TK111,112,331
209
(e) Cc khon chit khu thng mi, gim gi
cho s NVL mua:
N TK111,112,331
C TK152
(f) Chit khu thanh ton c hng
N TK111,112,331
C TK515
(g) Np thu NK v thu GTGT hng NK
N TK3333
N TK33312
C TK111,112
210
Thu NK = Gi NK x thu sut thu NK
Thu TTB = (Gi NK + thu NK) x Ts thu TTB
Thu GTGT = (Gi NK + thu NK+ thu TTB) x
Ts GTGT
36
211
VD: 1. Ngay 03/09, NK lo hang tr gia 3.000USD,
cha tra tien, TS NK 2%/tr gia hang NK, TS
GTGT 10%, TGGDTT 17.300 VN/USD. Ngay
trong ngay a hoan thanh viec giao hang.
2. Chi ph chng t 500.000, ph VC
1.500.000 cha bao gom thue GTGT, biet
Ts=10% c chi bang TM, Cty nop thue NK va
thue GTGT bang TGNH
3. Ngay 25/09, thanh toan tien mua hang tren
va nhan c GBN cua NH, TGGDTT
17.400VN/USD
YC: Hay nh khoan cac nghiep vu tren
212
(3) Khi nhp kho NVL pht hin thiu NVL
(a) Nu thiu do hao ht nh mc cho php k
ton phn nh tr gi vt liu nhp kho ng
theo tr gi mua ghi trn ha n v s
lng ng theo s lng thc t nhp kho:
N TK152
N TK133
C TK111,112,331
213
(b1) Nu NVL thiu khng nm trong nh mc
cho php v cha xc nh c nguyn nhn
N TK152
N TK1381
N TK133
C TK111,112,331
(b2) Cn c vo quyt nh x l:
N TK1388
N TK632
C TK1381
214
(b3) Khi thu hi NVL thiu
N TK111
N TK334
C TK1388
VD1: Mua NVL ca Cty A, s lng
3.000kg, n gi 50.000/kg, thu GTGT
10%, cha thanh ton cho ngi bn. Khi
hng v theo bin bn giao nhn, s thc
nhp 2.800kg, s hng thiu cha r
nguyn nhn. Bit rng hao ht trong nh
mc 2%.
215
VD2: 1. DN mua NVL B cha tr tin ngi bn,
theo ha n (DN chp nhn thanh ton) s
lng 200kg, thc nhp 180kg, n gi cha
thu 12.500/kg, VAT 10%. S vt liu thiu
cha bit nguyn nhn ch x l.
2. c bit s hng thiu 20kg do nhn
vin thu mua lm mt, bt nhn vin thu mua
bi thng nhng cha bi thng.
216
(4) Khi nhp kho NVL pht hin tha NVL
(a) Nu NVL tha cha xc nh c
nguyn nhn v DN nhp kho lun s
hng tha:
N TK152
N TK133
C TK111,112,331
N TK152
C TK3381
37
217
(b) C quyt nh x l
(b1) Hng tha ni trn x l tng thu nhp
N TK3381
C TK711
(b2) Hng tha ni trn do bn bn giao nhm,
DN xut tr li:
N TK3381
C TK152
(b3) Hng tha ni trn do bn bn giao nhm,
bn bn ng bn lun:
N TK3381
N TK133
C TK111,112,331
218
(c) Nu NVL tha xc nh c ngay nguyn
nhn do bn bn xut nhm, DN nhn gi h
cho bn bn:
N TK002
Khi bn bn nhn li ghi:
C TK002
219
VD: 1. Mua 2.000kg NVL ca Cty A gi cha thu
100.000/kg, thu GTGT 10% cha thanh ton. Khi
NVL v nhp kho, theo bin bn giao nhn s NVL
thc nhp 2.100kg NVL tha cha r nguyn nhn.
DN hch ton gi h s hng trn. Sau o , c biet so
hang tha do ngi ban xuat nham va ong y ba n luo n
cho Cty. Cty chi TGNH tra n cho ngi ban.
2. Mua 1.000kg NVL ca Cty B gi cha thu
150.000/kg, thu GTGT 10% cha thanh ton. Theo
bin bn nhp kho s NVL thc nhp 1.050kg s NVL
tha cha r nguyn nhn DN nhp kho lun s NVL
tha. Sau o, c biet so hang tha do ngi ban xuat
nham va ong y ban luo n cho Cty. Cty chi TGNH tra n
cho ngi ba n.
220
(5) Khi nhp NVL t cc ngun khc
(a) Do t SX ra cn c vo gi thnh thc t
ca vt liu c SX ghi:
N TK152
C TK154
(b) Nhp vt liu thu ngoi gia cng, ch bin
hon thnh, ghi:
+ Tr gi VL xut giao cho ngi nhn ch
bin
N TK154
C TK152
221
+ Khon thanh ton chi ph gia cng, ch bin
v cc chi ph khc c lin quan:
N TK154
N TK133
C TK111,112,331
+ Khi nhp li kho s nguyn liu, vt liu thu
ngoi gia cng, ch bin xong, ghi:
N TK152
C TK154
222
(c) Nhn vn lin doanh hoc c cp bng
NVL:
N TK152
C TK411
(d) Nhn khon biu tng bng vt liu:
N TK152
C TK711
38
223
VD: Xut kho 1 s VL em i gia cng, tr gi
xut kho 20.000, Chi ph thu ngoi gia cng
thanh ton bng chuyn khon theo ha n
GTGT l 16.500 bao gm thu GTGT 10%
Sang thng sau, hp ng gia cng hon tt.
DN nhp kho s VL mang i gia cng
224
(1) Khi xut kho NVL s dng vo SXKD:
N TK 241
N TK 621, 627, 641, 642,
C TK 152 Nguyn liu, vt liu.
N TK 136
C TK 152
(2) Xut NVL cho n v trc thuc
B. Hch ton xut kho nguyn vt liu
225
(3) Khi xut thanh l NVL km phm cht,
ng:
(a)Tr gi vn NVL xut bn, xut thanh l
N TK 811
C TK 152
(b) Tin bn vt liu thu c:
N TK111,112,131
C TK711
C TK3331
226
(4) Khi xut nguyn liu, vt liu a gp vn lin
doanh vo cng ty lin kt, ghi:
N TK 223 Theo gi nh gi li
N TK 811 Chnh lch gia gi nh gi
li nh hn gi tr ghi s
C TK 152
C TK 711 - Chnh lch gia gi nh
gi li ln hn gi tr ghi s
227
C. Hch ton kim k NVL
(1) Khi kim k pht hin c NVL thiu:
(a) Nu tr gi thiu do nguyn nhn khch
quan c ghi tng gi vn:
N TK632
C TK152
(b) Nu tr gi thiu cha xc nh nguyn
nhn
N 1381
C TK152
228
Sau , k ton cn c vo quyt nh x
l phn nh:
N TK1388
N TK632
C TK1381
(2) Khi kim k pht hin c NVL tha
+ Nu tha do nhm ln trong tnh ton:
N TK152
C cc TK lin quan
39
229
+ Nu tha nhng cha xc nh c nguyn
nhn:
N TK152
C TK3381
Sau cn c vo quyt nh x l phn
nh:
N TK3381
C TK152-Xut tr
C TK632-Khch quan
230
D. Hch ton nh gi li vt liu:
(1) Khi nh gi li lm tng gi tr ca NVL
N TK152
C TK412-Phn chnh lch tng
(2) Khi nh gi li lm gim gi tr ca NVL
N TK412-Phn chnh lch gim
C TK152
231
4.2.5.2. Hch ton NVL theo PP kim k nh
k
Theo PPKKK th mi nghip v nhp, xut vt
liu u c phn nh qua TK611 Mua
hng-chi tit 6111 Mua NVL. TK151, 152 ch
phn nh tr gi vt liu hin c u k v cui
k.
Phng php hch ton:
232
S : K ton nhp, xut NVL theo PPKKK
TK151, 152
TK111,112,331
TK151, 152
TK621
TK6111
(1) Tr gi VL hin c
u k chuyn sang
(2) Tr gi VL nhp kho
trong k
(3) Tr gi VL cui k
chuyn v kho
(4) Tr gi VL xut kho
sn xut
233
4.3.1 Khi nim
4.3.2 Chng t k ton
4.3.3 Ti khon s dng
234
Khi nim: Cng c, dng c l nhng t liu lao
ng khng c cc tiu chun v gi tr v
thi gian s dng qui nh i vi TSC.
Cng c, dng c trong doanh nghip bao gm :
Cng c, dng c
Bao b lun chuyn
dng cho thu
40
235
- Ho n bn hng, ho n GTGT
- Phiu nhp kho, xut kho
- Th kho
- Bin bn kim k cng c
236
Ti khon 153 Cng c
Tr gi CC,DC tn cui k
Xut CC,DC (sn xut,
kinh doanh, bn .)
Tr gi CC,DC tr li ngi
bn hoc c gim gi
Tr gi CC,DC thiu khi
kim k
K/c tr gi thc t CC,DC
tn kho u k (PP nh
k)
Tr gi CC,DC tn u k
Tr gi CC,DC nhp kho
trong k (mua ngoi, t ch,
thu ngoi, nhn gp vn )
Tr gi CC,DC tha pht
hin khi kim k
K/c tr gi thc t CC,DC tn
kho cui k (PP nh k)
237
Ti khon 1531 cng c, dng c
Ti khon 1532 Bao b lun chuyn
Ti khon 1533 dng cho thu
Ti khon 142 Chi ph tr trc
Cc khon tr trc cha
c tnh vo chi ph cui k
Cc khon tnh vo chi ph
(phn b dn gi tr
CC,DC)
Cc khon tr trc cha
c tnh vo chi ph u k
Cc khon tr trc pht sinh
(tr gi cng c xut dng)
238
(1) Khi nhp kho CCDC
N TK153
N TK133
C TK111,112,331
(2) Mua CCDC a ngay vo SXKD khng qua
nhp kho:
(a) Trng hp CCDC c gi tr nh
N 623,627,641,642
N TK133
C TK111,112,331
239
(b) Trng hp CCDC co gia tr ln
b1. N TK142,242
N TK133
Co TK111,112,331
b2. N 623,627,641,642
Co TK142,242-Gia tr phan bo 1 lan
b3. N 623,627,641,642
N 152,111,112,131-Ga tr phe lieu
Co TK142,242-mc phan bo tng
ky 240
(3) Khi xut CCDC s dng, k toan phn anh nh sau:
a. Nu CCDC xut dung c phan bo toan bo
gia tr vao chi ph cua oi tng s dung trong 1
lan (phan bo 100%) ghi:
N TK623,627,641,642
Co TK153
b. Neu cong cu, dung cu co gia tr ln can phai
phan bo trong nhieu ky:
b1. N TK142, TK242
Co TK153
41
241
Hang thang hoac nh ky , ke toan xac nh mc phan
bo tnh vao chi ph cua cac oi tng s dung:
Mc phan
bo tng ky
=
Gia tr cua CCDC xuat dung Tr gia phe lieu c thu
So ky d kien
b2. N TK623,627,641,642
Co TK142,242
242
VD: DN Bnh Minh ke toa n HTK theo PPKKTX, nop thue
GTGT theo PP khau tr thue, co tnh hnh ve CC,DC nh
sau:
- So d au thang TK153: 3.000.000
- Tnh hnh phat sinh trong tha ng:
1. Nhap kho mot so CC, DC cha tra tien, theo hoa n
gia cha thue 2.000.000, thue GTGT 10%. Chi ph VC
tra bang TM 105.000, trong o thue GTGT 5%.
2. Nhap kho mot so CC,DC thanh toan bang tien tam ng
gia cha thue 600.000, thue GTGT 10%.
3. Xuat kho mot so CC,DC phuc vu quan ly SX, gia thc
te xuat kho 1.800.000, phan bo dan trong 6 thang, bat
au t thang nay.
4. Xuat kho CC loai phan bo 2 lan: dung cho phan xng
SX gia thc te 1.000.000 va du ng cho bo pha n QLDN
gia thc te 800.000.
243
5. PXSX bao hong cong cu:
a. Loai phan bo 2 lan: gia thc te luc xuat
900.000, phe lieu thu hoi nhap kho tr gia
50.000. Gia tr con lai cua cong cu tnh vao chi
ph lien quan.
b. Loai phan bo nhieu lan: gia thc te luc xuat
2.100.000, a phan bo 1.500.000. Gia tr con lai
cua cong cu: bat boi thng 50%, tnh vao chi ph
lien quan 50%.
Y/c: nh khoan cac nghiep vu kinh te phat sinh
tren.
244
4.4. KE TOAN CPSXKDDD
4.4.1. Nhng van e chung ve CPSX, CPSXDD va
tnh gia thanh san pham
4.4.1.1. Cac khai niem
- CPSX: la toan bo cac khoan hao ph vat chat
ma DN a bo ra e thc hien qua trnh SXSP.
- Gia thanh SP: la nhng CPSX gan lien vi
mot ket qua SX nhat nh.
Cong thc chung e tnh gia thanh (Z):
Z n v san
pham
=
Chi ph san xuat
Ket qua san xuat
245
phc v cng tc qun l DN thng s dng cc
loi gi thnh nh sau:
- Gi thnh k hoch: l loi gi thnh c xc nh
trc khi bt u SX ca k k hoch da trn cc
nh mc v d ton ca k k hoch.
- Gi thnh nh mc: l gi thnh c xc nh trn
c s cc nh mc chi ph hin hnh ti tng thi
im nht nh trong k k hoch.
- Gi thnh thc t: l gi thnh c xc nh trn c
s cc khon hao ph thc t trong k thc hin
qu trnh SXSP.
246
4.4.1.2. Cc khon mc ca CPSX
CPSX gm 3 khon mc:
- Chi ph nguyn vt liu trc tip
- Chi ph nhn cng trc tip
- Chi ph sn xut chung
4.4.1.3. i tng tp hp CPSX v i tng tnh
gi thnh
- Xc nh i tng hch ton CPSX
- Xc nh i tng tnh gi thnh
42
247
4.4.1.4. Quy trnh c bn v tnh gi thnh
B1: Tp hp CPSX pht sinh theo 3 khon
mc: CP NVLTT, CPNCTT v CPSXC
B2: Tng hp cc CPSX pht sinh
B3: nh gi SPDDCK
B4: Tnh gi thnh SP hon thnh trong k
248
K ton CPSX v tnh gi thnh SP theo PPKKTX
154 621 152,111
155
632
KC CPNVL TT
Ph liu thu hi t SX
nhp kho hoc bn lun
622
627
KC CPNC TT
KC CP SXC
157
Nhp kho
Gi bn
Tiu th
GT SX
CP SXC c nh khng c tnh vo Zsp do mc
SX thc t < mc cng sut bnh thng
249
K ton CPSX v tnh gi thnh SP (Theo PPKKK)
631
621
KC CPSX
DDK
622
627
KC CPNC TT
KC CP SXC
632
154
Nhp kho TP
CP SXC c nh khng c tnh vo Zsp do
mc SX thc t < mc cng sut bnh thng
KC CPNVL TT
250
4.4.1.5. K ton tp hp CPSX
a. K ton tp hp CP NVLTT
* Khi nim: CPNVLTT bao gm: CP v VLC, VLP,
nhin liu c s dng trc tip SXSP.
* Phng php phn b CPNVL
Mc phn b CP v nguyn liu, VLC dng cho tng
loi SP c X theo cng thc sau:
Mc phn b CPNVL cho
tng i tng
=
Tng tr gi NVL thc t xut
s dng
Tng s KL ca cc i tng
c X theo mt tiu thc
nht nh
KL ca tng i
tng c X
theo mt tiu thc
nht nh
x
251
VD: Ti DN SX 2 loi SP A, B c cc ti liu
nh sau: (VT: 1.000)
- Tng CPNVL xut dng trong thng l:
21.000.000.
- S lng SP hon thnh trong thng:
1.500spA v 500spB.
- Bit spA c h s 1, sp B c h s 1,2.
- Y/c phn b CP NVL cho spA v spB.
252
* Chng t:
- PXK
- Bng phn b CP NVL
- H GTGT,
* S sch:
- S chi tit
- S tng hp
* Ti khon s dng:
Tk621: CP NVLTT: TK ny s dng tp
hp tt c cc khon CP v nguyn,
nhin, VL c s dng trc tip cho qu
trnh SXSP.
43
253
* Phng php hch ton theo PPKKTX:
(1) Khi xut kho NVL trc tip SXSP:
N TK621
C TK152
(2) Khi NVL mua v c a vo s dng
ngay cho qu trnh SXSP m khng qua kho:
N TK621
N TK133
C TK111,112,141,331..
254
(3) NVL do DN t SX ra c a ngay vo qu
trnh SXSP:
N TK621
C TK154
(4) NVL s dng SXSP cn tha c tr li
kho:
N TK152
C TK621
(5) NVL dng SXSP ca k ny cn tha
nhng li PXSX tip tc s dng, k
ton dng bt ton iu chnh:
N TK621
C TK152
Ghi
255
Qua u k sau s ghi en chuyn CP ca
k sau:
N TK621
C TK152
(6) Cui k, tng hp CP NVLTT thc t s
dng trong k kt chuyn vo ti khon tnh
gi thnh:
N TK154
C TK621
Ghi en
256
b. K ton tp hp chi ph NCTT
- Khi nim: CPNCTT bao gm tt c cc khon CP
lin quan n NL trc tip SXSP nh tin lng, cc
khon trch BHXH,KPC,BHYT.
- Phng php phn b CPNCTT:
Mc phn b CPTL ca
CNTT cho tng i tng
=
Tng s tin lng CNTT
ca cc i tng
Tng KL phn b theo tiu
thc s dng
KL phn b ca
tng i tng
x
257
VD: Ti DNSX:
- Tng s tin lng phi tr CNSXTT SP l
350.000.000
- S lng SP hon thnh trong thng: SPA l
1.000sp, SPB l 500sp.
- nh mc n gi lng ca SPA: 2.000/sp,
SPB: 3.000/sp.
Xc nh tin lng CNTT ca tng loi SP.
258
* Chng t:
- Bng chm cng
- Bng lng
- Bng phn b chi ph tin lng,
* S sch:
- S chi tit
- S tng hp
* Ti khon s dng:
TK622: CP NCTT
44
259
* Phng php hch ton
(1) Tin lng phi thanh ton cho CNTT
SXSP
N TK622
C TK334
(2) Trch trc lng ngh php ca
CNTTSX:
N TK622
C TK335
260
(3) Trch BHXH, BHYT v KPC ca CNTTSX
N TK622
C TK338
(4) Cc khon CPNCTT c thanh ton trc tip
bng tin (thanh ton cho lao ng thi v)
N TK622
C TK111,141
(5) Tin n ca phi thanh ton cho CNTTSX:
N TK622
C TK334
(6) KC CPNCTT v TK gi thnh: N TK154
C TK622
261
c. K ton tp hp CP SXC
- Khi nim: CP SXC l chi ph phc v v
qun l SX gn lin vi tng PXSX.
- Phng php phn b CP SXC
Mc phn b CPSXC cho
tng i tng
=
CP SXC thc t pht sinh
trong thng
Tng s n v ca cc i
tng c phn b tnh
theo tiu thc c la chn
S n v ca
tng i tng
tnh theo tiu
thc c la
chn
x
262
* Chng t:
- Bng lng
- PXK NVL, CCDC
- Bng phn b khu hao
- H GTGT
* S sch:
- S chi tit
- S tng hp
* Ti khon s dng:
TK627: CP SXC
263
* Phng php hch ton:
(1) Tp hp CP SXC pht sinh trong k:
(1a) CP v tin lng nhn vin PX
N TK627
C TK334
(1b) Khon trch theo tin lng tnh vo CP
theo quy nh
N TK627
C TK338
(1c) CP v NVL dng PX
N TK627
C TK152
264
(1d) Khi NVL mua v c a vo s dng ngay
phc v cho qu trnh SXSP m khng qua kho
N TK627
N TK133
C TK111,112,331,..
(1e) CP v dng c SX dng PX
N TK627
C TK153-Phn b 1 ln
C TK142,242-Phn b nhiu ln
(1f) KH TSC dng PX
N TK627
C TK214
45
265
(1g) CP dch v mua ngoi hoc CP khc c thanh
ton bng tin
N TK627
N TK133
C TK111,112,331
(1h) Trch trc CP trong k cho PXSX
N TK627
C TK335
(1i) Phn b CP chi lin quan n k k ton ang
thc hin
N TK627
C TK142,242
266
(1j) Nu pht sinh cc khon gim CP SXC
N TK111,112,138,
C TK627
(2) Phn CPSXC c nh khng c tnh vo
gi thnh SP (vt mc bnh thng), c
ghi nhn vo GVHB
N TK632
C TK627
(3) KC CP SXC vo gi thnh
N TK154
C TK627
267
VD: Ti DN SX 2 loi SP A&B c cc ti liu nh
sau (VT: 1.000)
- CPSXC pht sinh trong thng c tng hp:
27.000.000
- Cui thng, k ton phn b CPSX theo t
l vi tin lng CNSX cho bit: tin lng
CNSX spA: 1.800.000, spB: 1.200.000
Y/C: Phn b CPSXC cho spA, spB.
268
4.4.1.6. Cc phng php c bn nh gi
SPDD
(1) nh gi CPSX d dang theo CPNVLTT
(hoc CP NL chnh)
CPSXDDCK =
CPSXDDK + CP NVLTT
hoac NVLC TTFS
SL SP hoan
thanh trong
ky
x
+ SLSP
DDCK
SLSP
DDCK
269
VD: Tai DNSX:
- CPSXDD au thang la: 2.000.000
- Tong CPSX FS trong thang la: 20.000.000 go m:
CP NVLTT: 14.000.000, trong o CP NVLC:
10.000.000, CPNCTT: 4.000.000 va CPSXC:
2.000.000
- So lng SP hoan thanh trong ky: 1.200SP,
SPDDCK: 400SP
- YC tnh CPSXDD cuo i thang trong trng h p:
(a) DN tnh CPSXDD cuoi thang theo CPNVLTT
(b) DN tnh CPSXDD cuoi tha ng theo CPNVLC
270
(2) anh gia CPSXDD theo PP c lng SP
hoan thanh tng ng
Ap dung 2 phng phap:
- Phng phap trung bnh
- Phng phap FIFO
46
271
- Phng phap trung bnh
SPDDCK quy oi
thanh SP hoan thanh
tng ng
=
So lng SP
DDCK
x
Ty le hoan
thanh
CPSX
DDCK
=
CPSXDDK + CPSXFS trong ky
SL SP hoan
thanh trong
ky
x
+
SLSP DDCK
quy oi thanh
SP hoan thanh
tng ng
SLSP DDCK
quy oi thanh
SP hoan thanh
tng ng
272
* TH1: Trong CPSXDD bao gom ay u cac
khoan muc chi ph
VD: Tai DNSX:
- CPSXDD au thang la: 2.000.000
- Tong CPSXFS trong thang la: 20.000.000
gom: CP NVLTT: 14.000.000 trong o CP
NVLC 10.000.000 va CPSXC 2.000.000.
- So lng SP hoan thanh trong ky: 1.200sp,
SPDDCK 400sp vi ty le hoan thanh 40%
YC: Tnh CPSXDD cuoi thang
273
* TH2: Trong CPSXDD ch co NVLC la ay u. Cac khoa n
muc CP khac c xac nh tren c s quy oi SPDD thanh
SP hoan thanh tng ng.
VD: Tai DNSX:
- CPSXDD au thang la: 2.000.000, trong o CP NVLTT
la 1.000.000, CPNCTT 400.000 va CPSXC 600.000.
- Tong CPSX phat sinh trong tha ng la: 20.000.000, trong
o: CPNVLTT 14.000.000, CPNCTT 4.000.000 va
CPSXC 2.000.000
- SLSP hoan thanh trong ky: 1.200sp, SPDDCK 400sp vi
ty le hoan tha nh 40%.
YC: Tnh CPSXDD cuoi thang. Biet CPVLTT bo vao 1 lan
t au quy trnh SX.
274
- Phng phap FiFO
SPDDK quy oi
thanh SP hoan thanh
tng ng
=
So lng SP
DDK
x
Ty le hoan
thanh
275
SP bt au SX va
hoan tha nh trong ky
=
So lng SP
hoan tha nh
trong ky
-
SPDDK quy oi
thanh SP hoan
thanh tng ng
SPDDCK quy oi
thanh SP hoan thanh
tng ng
=
So lng SP
DDCK
x
Ty le hoan
thanh
SP hoan thanh
tng ng
=
SPDDK quy
oi thanh SP
hoan tha nh
tng ng
+
SP bat au SX
va hoan tha nh
trong ky
276
CPSX
DDCK
=
CPSXDDK + CPSXFS trong ky
SLSP hoan
thanh tng
ng
x
+
SLSP DDCK
quy oi thanh
SP hoan thanh
tng ng
SLSP DDCK
quy oi thanh
SP hoan thanh
tng ng
(3) anh gia CPSXDD theo phng phap 50%
chi ph che bien
(4) anh gia CPSXDD theo CP nh mc hoac
chi ph ke hoach
47
277
4.4.1.7. Cac phng phap c ban tnh gia thanh SP
A. Tnh gia thanh theo PP trc tiep (PP gian n)
Tong gia
thanh SP
hoan tha nh
=
CP SX
DDK
CPSX
phat sinh
trong ky
+ -
CPSX
DDCK
Gia thanh n
v SP
=
Tong gia thanh SP
hoan tha nh trong ky
SLSP hoan thanh trong ky
-
Cac khoan
lam giam
CP
278
VD: Tai DNSX:
- CPSXDD au thang la: 2.000.000 (spA:
1.200.000, spB: 800.000)
- Tong CPSX phat sinh trong thang la 20.000.000
gom:
+ CP NVLTT: 14.000.000 (spA: 8.000.000,
spB: 6.000.000)
+ CPNCTT: 4.000.000 (spA: 2.500.000, spB:
1.500.000)
+ CPSXC: 2.000.000.
279
- So lng SP hoan thanh trong ky: 1.000spA,
4.000spB. SPDDCK 300spA va 100spB.
- CPSXC phan bo theo ty le vi CPBCTT.
CPSXDD cuoi thang tnh theo NVLTT.
Y/c: nh khoan va tnh gia thanh spA, spB.
CPSXC phan bo cho tng loai sp theo ty le vi
CPNCTT.
280
B. Tnh gia thanh theo phng phap loai tr gia tr san pham phu
- Khi thu hoi SP phu va nhap kho thanh pham hoac nhap kho vat
lieu ghi:
N TK155 SP phu
Hoac N TK152
Co TK154-Tr gia SP phu
- Khi thu hoi Sp phu va ban thang cho khach hang ghi:
N TK632
Co TK154-Tr gia SP phu
N TK111,112,131
Co TK511
Co TK3331
Tong gia
thanh SP
hoan tha nh
=
CP SX
DDK
CPSX
phat sinh
trong ky
+ -
CPSX
DDCK
-
Gia tr SP
phu thu
hoi c
281
VD: Co tai lieu mot DNSX nh sau:
- CPSX phat sinh trong ky: NVLTT 4.000.000,
NCTT 1.000.000, SXC 600.000.
- SP thu c trong ky: SP chnh c nhap kho
thanh pham: 800sp, SP phu chuyen ban ngay cho
khach hang: tr gia von thu hoi c xac nh
200.000, tr gia ban cha co thue 250.000, thue
GTGT 10% va thu toan bo bang TM.
- CPSXDDK: 300.000, CPSXDDCK: 500.000
282
C. Tnh gia thanh theo phng phap he so
B1: Qui oi cac loai SP t nhien ve SP chuan
Tong gia
thanh SP
he so
=
CP SX
DDK
CPSX
phat sinh
trong ky
+ -
CPSX
DDCK
Gia thanh n
v SP he so
=
Tong gia thanh cua cac loai SP
chnh hoan thanh trong ky
Tong SP he so hoan thanh trong ky
-
Cac khoan
giam Z
Tong SP chua n
hoan tha nh
trong ky
=
Tong SL t ng loai
SP chnh hoa n
thanh trong ky
x
He so
quy oi
B2: Tnh tong gia tha nh va Z n v SP he so
48
283
VD: Tai 1 PXSX ra 2 loai SP A, B. Co cac tai lieu:
- CPSXDD au thang: 400.000
- CPSX phat sinh trong thang:
+ CP NVLTT: 3.000.000
+ CPNCTT: 500.000
+ CPSXC: 700.000
- SP hoan thanh trong thang c nhap kho
thanh pham: 1.000spA va 500spB.
- SPDD cuoi thang gom: 220spA va 150spB
c anh gia theo CPNVLTT.
- He so SP A la 1, B la 1,2
284
D. Tnh gia thanh theo phng phap ty le
PP nay c ap dung khi trong cung mot quy trnh
SX tao ra 1 nhom SP cung loai vi nhng chung
loai, quy cach khac nhau.
Ty le =
Tong Z thc te cua cac loai SP hoan tha nh trong ky
Tong Z ke hoach (hoac nh m c) cua cac loai SP
Tong Z thc te
cua tng loai
SP
=
Tong Z ke hoach
(hoac nh mc)
cua tng loai SP
x Ty le
285
VD: Tai DNSX:
- CPSXDD au thang: 800.000
Trong o: + CPNVLTT: 550.000
+ CPNCTT: 110.000
+ CPSXC: 140.000
- CPSXFS trong thang c xac nh va ket
chuyen:
+ CPNVLTT: 5.000.000
+ CPNCTT: 1.600.000
+ CPSXC: 2.000.000
286
- SP hoan thanh trong thang c nhap kho: 1.000spA va
500spB
- SPDD cuoi thang gom: 200spA va 100spB co mc o
hoan tha nh 40% va anh gia theo Z ke hoach.
- Z ke hoach n v spA, spB cho bang
Khoan muc CP SPA SPB
- CPNVLTT 2.800 3.300
- CPNCTT 1.000 1.200
- CPSXC 1.200 1.500
Cong 5.000 6.000
Cho biet: Cac loai vat lieu trc tiep hau het c s dung
ngay t au cua qua trnh SX.
287
E. Tnh gia thanh theo phng phap lien hp
Phng php ny c p dng khi trong
cng mt quy trnh SX bn cnh nhng SP
chnh cn thu c SP ph.
tnh c Z ca SP chnh phi loi tr
gi tr ca SP ph, sau s dng phng
php t l hoc phng php h s xc nh
Z cho tng loi SP chnh.
288
F. Tnh gia thanh theo phng phap n at hang
Phng php ny c p dng cho nhng
DN SXSP, lao v theo H ca khch hng.
Tng H l i tng hch ton CPSX v
cng l i tng tnh gi thnh.
Z ca tng H l ton b cho chi ph SX
pht sinh k t lc bt u thc hin cho n
lc hon thnh, hay giao hng cho khch hng.
49
289
G. Tnh gia thanh theo phng phap phan bc
Phng php ny p dng i vi nhng quy trnh
cng ngh SX phc tp gm nhiu giai on ch
bin k tip nhau. SP ca giai on ny (bn thnh
phm) l nguyn liu u vo ca giai on sau:
(1) Phng php kt chuyn song song (PP phn
bc khng tnh gi thnh bn thnh phm):
Z hon
chnh
=
CP NVL
TT
+
CP ch
bin
bc 1
+
CP ch
bin
bc 2
+ +
CP ch
bin
bc n
290
(2) Phng php kt chuyn tun t (Phng
php phn bc c tnh gi thnh bn thnh
phm):
Phng php ny p dng cho nhng DN
c quy trnh SX phc tp, qua nhiu giai on
ch bin v mi giai on c yu cu tnh Z
bn thnh phm.
c im t chc k ton: i tng hch
ton CPSX l tng giai on SX; i tng tnh
Z l cc bn thnh phm tng giai on v
SP hon chnh giai on cui cng.
291
4.5. KE TOAN HANG HOA
Hang hoa la cac loai vat t, san pham do doanh
nghiep mua ve vi muc ch e ban.
4.5.1. Ch ng t ke toan
- Phie u nhap kho, PXK
- Bien ban kie m nghie m
- Bien ban kie m ke vat t, cong cu, SP, HH
- Bang ke mua hang
- H GTGT, H ban hang,
4.5.2. So ke toan
- Tai kho
- Tai quay, ca hang
- Tai phong ke toan
292
TK156 co 3 TK cap 2:
- TK1561-Gia mua hang hoa
- TK1562-Chi ph thu mua hang hoa
- TK1567-Hang hoa bat ong san
293
SDCK: Tr gia th te hang hoa ton kho
cuoi ky
- Tr gia thc te HH xuat
kho
- Cac khoan giam gia hay
chiet khau
- Tr gia hang thieu phat
hien khi kiem ke
SDK: Tr gia thc te hang hoa ton kho
au ky
-Tr gia hang hoa mua theo H nhap
kho
- Thue nhap khau phai nop
- Tr gia HH thue ngoai GC che bien
hoan thanh nhap lai kho
- Tr gia HH phat hien tha khi KK
- Tr gia HH tieu thu nhap lai kho do
ngi mua tra lai
TK1561-Gia mua hang hoa TK1561-Gia mua hang hoa
294
* Chi ph mua hang bao gm:
- Chi ph van chuyen boc d hang hoa
- Chi ph bao quan hang hoa
- Chi ph thue kho bai
- Dch vu ph va le ph
- Khoan hao hut t nhien trong nh mc.
- Ph uy thac nhap khau
50
295
* Cng thc phn b chi ph mua hng
CP thu mua PB
cho hang hoa
a tieu thu
trong ky
CP thu mua lq
en ha ng hoa
ton K
+
CP thu mua FS
trong ky
Tr gia mua cua hang hie n con cuoi ky
va hang hoa a xuat ban xac nh
tieu thu trong ky
=
Tr gia cua hang hoa a X tieu
thu trong ky
x
Tuy theo tieu thc phan bo ma thay the tr gia mua
thanh so l ng, trong lng, doanh so
296
CP thu mua
lien quan en
hang hoa ton
kho cuoi ky
=
CP mua
lq e n
HTK
au ky
+
CP mua
lq e n
HTK
trong ky
-
CP mua
lq e n
HTK
cuoi ky
Chu y: Hang hoa hien co n cuoi ky gom: hang hoa ton
trong kho (1561), ha ng hoa gi i ban cha xac nh tieu
thu vao cuoi ky (157) va hang hoa a mua nhng ang
con ang i tre n ng (151)
* TK1567- Hang hoa bat o ng san: phan anh gia tr hien
co va tnh hnh bie n o ng cua cac loai hang hoa BS cua
DN.
297
4.5.4. Phng phap hach toan mot so ngiep vu kinh
te phat sinh chu yeu
4.5.4.1. Trng hp DN hach toan HTK theo
PPKKTX
298
4.5 KE TOAN HANG HOA
S o Ke toan hang mua trong nc
111,112,331
133
157
632
1561 (1) Mua ha ng trong n c NK
(2) HM gi i ban hoac ban thang khong qua kho
299
S o Ke toan mua hang trc tiep nhap khau
111,112,331
133
3333
3332
1561
(1) Mua ha ng trc tiep NK
33312
(2) Thue GTGT cua hang
NK phai nop
300
S o - Ke toan hang mua ve NK nhng cha
co H
331
1561
133
(1) NK theo gia ta m tnh
(2) Nha p bo sung do gia t. tnh < gia t.te
(3) /c do gia ta m tnh >gia thu c te nha p
51
301
V du: Cty TM Toan Thang ap dung phng phap
KKTX, hach toan thue GTGT theo PP khau tr,
trong ky co cac nghiep vu kinh te phat sinh sau:
1. Chi TGNH 50.000.000 cho Cty A&A e ng trc
mua hang hoa X.
2. So hang hoa thc nhap 2.000 SPX gia cha thue
100.000/SP, thue GTGT 10%. Bao b luan chuye n
i ke m tnh gia rieng cha thue 2.000/SP, thue
GTGT 10%. Cty a thanh toan vay NH ngan hang
thanh toan toan bo n cho ngi ban sau khi tr i
khoan a ng trc.
302
S o - Ke toan ha ng mua a nhan c hoa n
nhng cuo i thang hang cha ve nhap kho
(5a) ghi nha n gia tr ha ng
mua tre n ng i
(5b) K/c tr gia ha ng mua
a ve kho, g i tha ng i
ba n hoa c ba n tha ng
111,112,331 151 156
133
303
V du: Cty TM Tr ng Thnh ap dung PPKKTX, no p thue
GTGT theo phng phap khau tr, trong ky co tnh hnh
nh sau:
1. Mua 5.000 SPA cua Cty TM Trieu An, gia mua cha thue
100.000/SP, thue GTGT 10%. Hai Cty thong nhat du ng
tien ky quy dai ha n cua Cty TM Trng Thnh
100.000.000 tr vao tien hang, so con lai thanh toan
bang TGNH. Hang hoa tre n c xuat thang gi i ban
1.000 SP, ban trc tiep giao tay ba 1.000SP, so con lai NK
hang hoa Cty.
2. Mua 2.000SPB cua Cty Phu An, gia mua cha thue
120.000/SP thue GTGT khau tr 10% thanh toan bang
TGNH. So ha ng nay en cuoi thang van cha ve kho Cty.
3. Nhan c 1.000SPA a mua t thang trc nhng cha
ve NK, tha ng nay Cty chuyen thang ban cho Cty Hoang
An gia mua cha thue 100.000/SP thue GTGT khau tr
10%.
304
S o -Ke toan cac khoan CKTM hoac giam
gia; CKTT c hng
111,112,331
1561
133
515
(6) Ca c khoa n giam tr FS khi mua ha ng hoa
hoa c CKTM ha ng mua c h ng
(7) Chie t kha u thanh toa n c h ng khi mua ha ng
305
V du: Cty TM Trung Tn ap du ng PPKKTX nop thue
GTGT theo PP khau tr , trong thang co tnh hnh
nh sau:
1. Mua 5.000 SPY cua Cty Toan Thang, gia mua cha
thue 100.000/SP, thue GTGT 10% cha thanh toan
cho ngi ba n. So hang tren c nhap kho
3.000SP, so con lai gi i ban cho Cty Phu An. Sau
o, Cty nhan c hoi ba o cua Cty Phu An so hang
gi i ban co 1.000SP sai quy cach. Cty a c
Cty Toan Tha ng chap nhan gia m gia cho so hang
nay la 10%.Cty a chi TGNH tra n cho NB sau khi
tr i khoan giam gia.
306
V du (tt)
2. Mua 10.000 SP cua Cty A&A nhap kho, gia mua
cha thue 90.000/SP, thue GTGT khau tr 10%
cha thanh toan cho NB. Sau o Cty chi TGNH
thanh toan cho NB sau khi tr i CKTM 2%
3. Nhan c 2.000 SP mua t thang trc cua Cty
Thanh An, gia mua cha thue 100.000/SP, thue
GTGT 10% Cty cha thanh toan. Theo bien ban
nhap kho co 100SP kem pham chat Cty a tra lai so
hang tre n cho Cty Thanh An va chi TGNH thanh
toan toan bo so n nay
52
307
111,112,141,331
133
1562
(1) Chi ph thu mua ha ng ho a
308
1561
511
632
(1) Phan anh gia von hang ban
(2) D.thu ban hang
111,112,131
3331
S o- Tr gia hang hoa xuat ba n a xac nh tieu thu
309
S o -Ke toan hang mua la BS
111,112,331
5117
1567
(1) HH BS mua ve e ban
hoac CP lq trc tiep en viec
mua HH BS
133
632
3331
(3) P.anh DTBH
(2) P.anh GVHB
310
S o -Ke toan hang hoa em i gia cong
1561
111,112,331
1561
154
(1) xuat HH emgia cong
(2) CPFS thue ngoai GC
(3) nhap hang sau gia cong
133
311
4.5. KE TOAN HA NG HOA
V du: Cty TM X xuat 1.000SP em gia cong,
gia xuat kho cua SPX la 120.000/sp. Ph gia
cong 10.000/sp, thue GTGT khau tr 10%
c thanh toan bang TGNH. Cong viec gia
cong hoan thanh, DN nhap kho SP sau gia
cong.
312
S o Phan bo chi ph thu mua cho hang hoa
c xac nh la ban trong ky
1562 632
53
313
S -K toan hang thieu so vi hoa n
1561
133
1381
111,112,331
1388,111,334
632
(9a): ha ng mua thieu cha
xac nh ro nguyen nhan
(9b)X ly ha ng thie u
314
V du: Cty TM Tr ng An ap du ng PPKKTX, hach
toan thue GTGT theo phng phap khau tr trong
thang co tnh hnh nh sau:
1. Nhap kho so hang mua t tha ng trc bao go m
2.000sp, gia cha thue 90.000/sp. So thc nhan
1.980sp, so hang thie u cha ro nguyen nhan.
2. Mua hang K go m 3.000lt, gia mua cha thue
50.000/lt, thue GTGT 10% cha thanh toan cho
ngi ban. Khi ha ng ve kho theo bie n ban giao
nhan, so thc nhap 2.800lt, so hang thieu cha ro
nguyen nhan. Biet rang hao hut trong nh mc 2%.
315
S o -Ke toan hang tha so vi hoa n
1561
133
1561
111,112,331
(a) Nha p ha ng theo ho a n
3381
133
1561
111,112,331
(c) Xuat ha ng tha
tra lai cho NB
(d) Mua hang tha
(b) Nha p kho ha ng th a
316
V du: Cty TM Trng phat ap dung PPKKTX,
hach toan thue GTGT theo phng phap
khau tr co tnh hnh trong thang nh sau:
1. Mua 2.000sp cua Cty C&c gia mua cha
thue 200.000/sp thue GTGT khau tr 10%,
bao b i kem tnh gia rieng 2.000/sp, thue
GTGT 10% cha thanh toan NB. Khi HH ve
NK, theo bien ban giao nhan so hang thc
nhap 2.100sp hang tha cha ro nguyen
nhan. DN hach toan gi ho so hang tren. Sau
o, NB ong y ban luon cho Cty so hang
tha.
317
2. Mua 1.000sp cua Cty An Phu gia cha thue
150.000/sp, thue GTGT 10% cha thanh
toan. Theo bien ban nhap kho so hang thc
nhap 1.050sp so hang tha cha ro nguyen
nhan DN nhap kho luon so hang tha. Sau
o, c biet so hang tha do ngi ban xuat
nham va ong y ban luon cho Cty. Cty chi
TGNH tra n cho ngi ban.
318
Phng thc chuyen hang
157
511
632
(2b) Hang gi i ban X tieu thu
(2c) D.thu tieu thu hang hoa
111,112,131
3331
1561
(2a) xuat hang gi i ban
(2d) Hang b t choi mua hoan tra kho
54
319
S o: Ke toa n ban hang qua a i ly (tai n v gi)
157
133
632
(c) So hang gi ai ly a tieu thu
111,112,331
(a) Xuat hang gi ai ly
111,112,
511
3331
(d) Doanh thu so hang ai ly a tieuthu
1561
(b) So hang mua ve gi thang cho ai ly
641
133
(e) Chi hoa hong cho ai ly
320
V du: Cty TM Phu Thnh xuat 5.000sp gia xuat
kho 70.000/sp gi cho ai ly ban ung gia, gia
ban cha thue 100.000/sp thue GTGT 10%.
Hoa hong chi cho ai ly 5% tren gia cha thue.
en cuoi thang, ai ly thong bao ban c
4.500 sp, nop tien ve cho Cty bang TGNH sau
khi tr i hoa hong c hng.
321
S o: Ke toan ban hang tra cham
1561
157
632
(1) Ghi nhan gia von so hang xuat kho
hoac so hang gi i ban tra cham
511
3331
3387 515
(4) KC phan bo so lai tra cham
tng ky
131 111,112
(2) Ghi nhan dthu
hang ban tra cham
(3) Thu n tng ky
322
V du: Cty TM X ap dung PPKKTX, hach
toan thue GTGT theo phng phap khau tr
trong ky co ban tra cham 3.000sp, gia ban tra
ngay cha thue 120.000/sp, thue GTGT
10% thi gian tra cham 6 thang, lai tra cham
1%/thang tren tong n phai tra. Sau o, DN
a thu n thang au tien bang TGNH.
323
* Trao i hng ho
131
151,153,156
(2) Ghi nhan tr gia hang hoa mua vao
511
(1) Doanh thu pha t sinh do ba n ha ng ho a
(3a) Chi BS do tr gia hang mua
vao > tr gia hang ban ra
1561
3331 133
111,112 111,112
(3a) Thu khoan CL do tr gia hang
Mua vao < tr gia hang ban ra
632
(4) Ghi nhan gia von
324
V du: DN TMX ap dung PPKKTX, nop thue
GTGT theo PPKT tien hanh trao oi 3.000sp
A co gia xuat kho 100.000/sp, gia thoa
thuan trao oi 140.000/sp e lay 1.500sp B
vi gia 280.000/sp. Tuy nhien, ben oi tac
khong u hang nen ch giao cho DN 1.200sp.
Hp ong tren c thanh ly ben oi tac a
thanh toan khoan chenh lech cho Cty bang
TGNH. Ca hai hang hoa tren eu co thue
khau tr GTGT 10%.
55
325
N632/C1562
CP mua hang PB
cho hang ban ra
CP mua hang
ton K
+
CP mua hang
FS trong ky
So lng cua so
hang ton cuoi
ky
So lng a xuat
ban X tieu
thu trong ky
+
=
So lng so hang a xuat
ban X tieu thu trong ky
x
326
111,112,331
133
1561
(1) Mua ha ng trong n c
NK theo PPKT
(2) Mua ha ng trong n c NK
theo PPTT
33312
3332,3333
(3) Mua hang trc tie p
nhap kha u
111,112,331
133
(5a),(5b) CKTM hoac gia m gia
632
111,112,131
(7a) Ghi nhan gia von
511
3331
(7b) Doanh thu ba n ha ng
151
133
(4a) a nhan H cua NB
nhng e n cuoi ky ha ng
cha ve NK
(4b) Ha ng
mua ang i
ng ve NK
327
5117
3331
111,112.331 1562 632
133
1567
1332
(6) CP thu mua ha ng ho a (12) Cuoi ky, khi PB CP
thu mua cho HH c
xac nh la ban
(8) HH BS mua ve e ba n
(9) Cac CP lq trc tiep en
viec mua hang ho a BS
(10a) Ghi nha n gia vo n
(10b) Doanh thu ban hang
328
1561
154
111,112,331
(11a) Xuat kho HH a i gia
cong che bie n
(11c) Khi gia co ng, che bie n xong nha p lai kho HH
(11b) CP gia co ng, che bie n HH
133
329
111,112,331
133
3381 133
1561 1381 111,112
334,1388
632
(13d) Ben ban ong
y ba n luon so ha ng
giao tha
(14a) Hang thieu
cha x nguye n
nhan ch x ly
(13c) Neu nha p kho cha
xac nh c nguyen nha n
ch x ly
(13e) Ben ban nha n lai
so ha ng giao th a
(14b) X ly
ha ng thie u
330
4.6. Ke toan hang hoa kho bao thue
Hang hoa kho bao thue la nhng nguyen lieu, vat
t nhap khau dung e cung ng cho SX va SP SX
ra cua chnh DN o c lu gi tai kho bao thue.
Kho bao thue ch ap dung cho DN co VT nc
ngoai phuc vu cho SX hang XK, c ad che o
quan ly hai quan ac biet, theo o nguyen lieu vat
t NK e phuc vu cho SX cua DN c a vao
lu gi tai kho bao thue cha phai tnh va nop
thue NK va cac loai thue lq khac.
56
331
- Phieu nhap kho, phieu xuat kho
- Bien ban kiem nghiem
- Bien ban kiem ke vat t, CC, SP, HH
- Bang ke mua hang
- Hoa n GTGT;
4.6.2. So ke toan
- So cai TK158
- So chi tiet vat lieu, dung cu (SP, HH)
- TK158-Hang hoa kho bao thue
332
4.6.4. Phng phap hach toa n mot so nghiep vu kinh te
phat sinh chu yeu
S o: Ke toa n hang hoa kho ba o thue
331 158
155,156
621
632
111,112,131,..
331
511
(1) Khi nha p NL,VL e SXSP
hoac GC ha ng XK ne u c
a va o kho bao thue th DN
cha phai nop thue NK va thue
GTGT cu a hang NK
(2) Khi xuat NL,VL NK kho bao thue
e SXSP, hoac GC ha ng XK
(3) Khi xuat kho thanh pham
hoac HH xuat kha u, ha ng GC
xuat kha u a va o kho ba o
thue (neu co)
(4a) GV cu a HH xuat kha u thuoc
kho ba o thue
(4b) Dthu cu a HH
xuat kha u thuoc
KBT
(8.2) TH tai XK (tc tra lai NB)
(8.1) TH tai nha p khau
333
(5) Neu ty le xuat khau < ty le c bao thue tai
DN phai nop thue NK va thue GTGT cua hang
NK (neu co) cho phan chenh lech gia so lng
SP phai xuat khau va so lng SP thc te xuat
khau:
- Xac nh thue nhap khau phai nop (neu co):
N TK632
Co TK3333
- Xac nh thue GTGT hang NK phai no p (ne u co):
N TK133
Co TK33312 334
- Khi thc nop thue NK va thue GTGT hang NK
(neu co):
N TK3333
N TK33312
Co TK111,112
(7) Xuat ban HH lu gi tai kho bao thue tai th
trng noi a:
- Phan anh GV cua HH KBT xuat ban:
N TK632
Co TK158
335
- Xac nh thue NK phai nop:
N TK632
Co TK3333
- Xac nh thue GTGT hang NK phai nop:
N TK133
Co TK33312
- Phan anh Dthu HH KBT xuat ban tai th
trng noi a:
N TK111,112,131
Co TK511
Co TK3331
336
(8) TH vat lieu, HH a vao KBT, neu b h hong,
kem hoac mat pham chat khong ap ng nhu cau
XK th phai tai NK hoac tieu huy:
(8.1) TH tai nhap khau:
N TK155,156
Co TK158
ong thi:
- Xac nh thue NK phai nop:
N TK155,156
Co TK3333
57
337
- Xac nh thue GTGT hang NK phai nop
(thuoc oi tng chu thue theo PPKT)
N TK133
Co TK33312
- Xac nh thue GTGT hang NK phai nop
(thuoc oi tng chu thue theo PPTT)
N TK155,156
Co TK33312
- Khi thc nop thue NK, thue GTGT hang NK:
N TK3333,33312
Co TK111,112
338
(8.2) TH tai xuat khau (tc tra lai NB)
N TK331
Co TK158
(8.3) TH tieu huy HH, NL, VL lu gi tai KBT:
N TK632
Co TK158
339
VD: Cty K la Cty co von au t nc ngoai, chuyen SX
hang XK. Trong thang co tnh hnh nha p, xuat hang ton
kho nh sau:
1. NK 1.000kg NVL, n gia nhap 10USD/kg cha
thanh toan. Thue NK 5%, thue GTGT cua hang NK 10%.
Hang ve c a vao kho bao thue . TGTT tai thi ie m
NK 16.000VND/USD.
2. Xuat NVL KBT e SXSP, tr gia 150.000.000.
3. Xuat kho 1.200 SP hoa n thanh t SX a vao KBT
ch XK. Gia thanh 500.000/sp.
4. Xuat 800 SP NV3 e xuat khau. Gia xuat khau
700.000/sp cha thu tien.
5. Tai XK 200kg nguye n lie u NV1 do kem pham
chat tra lai cho nha cung cap. 340
4.7. KE TOAN D PHONG GIAM GIA HANG TON KHO
D phong giam gia HTK: la d phong phan gia tr
b ton that do giam gia vat t, thanh pham, hang
hoa ton kho co the xay ra trong nam ke hoach.
Gia tr thuan co the thc hien c: la gia ban c
tnh cua HTK trong ky SX, KD bnh thng tr (-)
CP c tnh e hoan thanh SP va CP c tnh can
thiet cho viec ban chung.
4.7.1. Nguyen tac lap d phong
* oi tng lap d phong: NVL, dung cu dung cho
SX, vat t, HH, TP ton kho, SPDD, CP dch vu d
dang ma gia goc ghi tren so ke toan cao hn gia
tr thuan co the thc hien c.
341
TH NVL co gia tr thuan co the thc hien c <
so vi gia goc nhng gia ban SP dch vu c SX
t NVL nay khong b giam gia th khong c
trch lap d phong giam gia NVL ton kho o.
* Phng phap lap d phong:
Mc trch lap d phong tnh theo cong thc sau:
Mc d phong
giam gia vat
t HH
=
Lng vat t
HH thc te
ton kho tai
thi iem lap
BCTC
x
Gia goc
hang ton
kho theo so
ke toan
-
Gia tr thuan
co the thc
hien c
cua HTK
342
* X ly khoan d phong:
Tai thi iem lap d phong neu gia goc HTK >
gia tr thuan co the thc hien c cua HTK th
phai trch lap d phong giam gia HTK theo quy
nh neu tren.
- Neu so DPGG phai trch lap bang so d
khoan DPGG HTK, th DN khong phai trch lap
DPGG HTK.
- Neu so DPGG phai trch lap > so d khoan
DPGG HTK, th DN trch them vao GVHB cua
DN phan chenh lech.
58
343
- Neu so DPGG phai trch lap < so d khoan
DPGG HTK, th DN phai hoan nhap phan chenh
lech vao thu nhap khac.
* X ly huy bo oi vi vat t, HH a trch lap d
phong.
a. Hang ton o ng do het han s dung, mat pha m chat,
h ho ng do khong con gia tr s dungth x ly lap hoi
ong x ly tai san cua DN e tham nh TS b hu y bo .
b. Tha m quye n x ly: Hoi ong quan tr (/v DN co
HQT); TG, G (/v DN kho ng co HQT).
c. X ly hach toa n: Gia tr to n that thc te cua hang ton
ong khong thu hoi c a co quyet nh x ly huy
bo, sau khi bu ap bang nguon DPGG HTK, phan
chenh lech thieu c hach toan vao GVHB cua DN.
344
- Bien ban kiem ke HTK
- Quyet nh cua lanh ao DN ve trch lap
DPGG HTK
- Chng t ghi so hay phieu ke toan.
4.7.3. So ke toan
Tng t nh cac muc tren.
TK159 D phong giam gia HTK
345
4.7.5. Phng phap hach toan
S o ke toan d phong giam gia HTK
TK159 TK632
(1) Cuoi nie n o khi tien ha nh la p d pho ng
giam gia HTK
(2a) TH khoa n DPGG HTK phai lap cuoi ky
ke toa n na m nay > khoan DPGG HTK a lap
cuoi ky ke toan nam trc th so che nh lech >
c la p them
(2b) Ngc lai, so che nh lech < c hoan nha p
346
VD: Thang 10/2002 mua 1.000kg vat lieu A, n
gia mua cha thue 1.000/kg, 5% thue GTGT.
Ngay 31/12/2002 khoa so lap BCTC nam, n gia
th trng vat lieu A (gia cha thue) la 700/kg.
Y/c: Lap d phong giam gia HTK vat lieu A.
347
V du: Cty TM ai Toan Thang ap dung
PPKKTX, nop thue GTGT theo PPKT, xuat kho
theo PP Fifo. Phan bo chi ph mua hang cho
hang ban ra theo so lng san pham.
(1) Trong thang 4 nam 200x co tnh hnh nh
sau:
A. SDK cua mot so tai khoan:
TK156 (1561): 190.000.000 (2.000x95.000)
TK1562 : 8.000.000
TK151 : 90.000.000 (1.000x90.000)
348
B. Trong thang co cac NVKTFS nh sau:
(2) N1: Cty mua 2.000sp cua Cty Phu An, gia
mua cha thue 100.000/sp, thue GTGT 10%
cha thanh toan cho NB. Sau o, Cty a chi
TGNH thanh toan n cho NB sau khi tr i
CKTM 2%. CPVC bao gom thue GTGT 5%
3.150.000 thanh toan bang khoan tam ng.
(3) N2: Xuat 3.000sp gi ai ly (ai ly ban
ung gia hng hoa hong). Gia ban cha
thue qui nh cho ai ly la 140.000/sp, thue
GTGT 10%, hoa hong ai ly c hng 5%
tren gia cha thue.
59
349
(4) N4: Cty mua 5.000sp cua Cty Trng Thnh,
gia cha thue 96.000/sp, thue GTGT 10% cha
thanh toan cho NB. So SP tren c xuat thang
gi i ban 1.500sp cho Cty Phan Anh, so con lai
nhap kho Cty. Tuy nhien, so hang nhap kho co
50sp kem pham chat Cty xuat kho tra cho NB. Gia
ban cho Cty Phan Anh 145.000/sp, thue GTGT
10%.
(5) N6: So hang gi i ban nhan c hoi bao cua
Cty Phan Anh co 100 sp sai qui cach Cty Phan Anh
ch chap nhan 1.400sp so con lai thu hoi ve kho
Cty trong ngay 6/4. 350
(6) N10: Xuat ban trc tiep tai kho Cty 2.500sp,
gia ban cha thue 140.000/sp, thue GTGT 10%
khach hang cha thanh toan. Theo thoa thuan
khach hang thanh toan trong vong 10 ngay ke t
ngay mua hang se c hng chiet khau thanh
toan 1% tren tong n.
(7) N13: Nhap so hang mua thang trc, so thc
nhap 1.100sp, hang tha cha ro nguyen nhan.
Cong ty nhap kho luon so hang tha.
(8) N18: c biet so hang tha mua ngay 13 do
ngi ban xuat nham va ong y ban luon cho DN
tien cha thanh toan.
351
(9) N24: Mua 4.000sp, gia cha thue 94.000/sp,
thue GTGT 10% cha thanh toan cho NB. CPVC
so hang tren ve kho la 4.200.000 bao gom thue
GTGT 5% thanh toan bang tien tam ng.
(10) N28: Xuat ban tra cham 3.500sp, gia ban tra
ngay cha thue 140.000/sp, thue GTGT 10%, thi
gian tra cham 6 thang, lai tra cham 1%/thang tren
tong n.
(11) N30: c hoi bao so hang gi ai ly tieu thu
c 2.500sp. ai ly a nop tien vao tai khoan
Cty sau khi tr i hoa hong c hng.
352
N632/C1562
CP mua hang PB
cho hang ban ra
CP mua hang
ton K
+
CP mua hang
FS trong ky
So lng cua so
hang ton cuoi
ky
So lng a xuat
ban X tieu
thu trong ky
+
=
So lng so hang a xuat
ban X tieu thu trong ky
x
353
CHNG 5
KE TOAN TAI SAN CO NH
354
Muc tieu chng 5
- Hieu c cac khai nie m ve TSC
- Phan biet TSC v i cac khoan au t dai han.
- Nhan bie t nguyen tac, ie u kien va phng phap ghi
nhan TSC.
- Cac van e lien quan sau khi ghi nhan ban au cua
TSC.
- Hach toan c tnh hnh bie n ong cua TSC.
- Phng phap tnh va ky thuat hach toan khau hao TSC
60
355
5.1. KE TOAN TSC HU HNH
5.1.1. Khai niem
Tai san co nh hu hnh la nh ng tai san co hnh thai vat
chat do doanh nghiep nam gi e s du ng cho hoat ong
san xuat, kinh doanh phu hp vi tieu chua n ghi nhan
TSC hu hnh.
356
5.1.2. Tieu chuan ghi nhan
Bon tieu chuan ghi nhn TSC hu hnh:
(1) Chac chan thu c li ch kinh te trong
tng lai t viec s dung tai san o;
(2) Nguyen gia tai san phai c xac nh
mot cach ang tin cay;
(3) Thi gian s dung c tnh tren 1 nam;
(4) Co u tieu chuan gia tr theo quy nh
hien hanh (# 10.000.000).
357
5.1.3. Cac nguyen tac tnh gia TSC hu hnh
TSC hu hnh mua sam: Nguyen gia TSC hu
hnh gom:
+ Gia mua (tr cac khoan c chiet khau thng
mai, giam gia),
+ Cac khoan thue khong c hoan lai
+ Cac chi ph lien quan trc tiep en viec a tai
san vao trang thai san sang s dung
358
TSC hu hnh do au t XDCB theo
phng thc giao thau: Nguyen gia gom:
+ Gia quyet toan cong trnh au t xay
dng;
+ Cac chi ph lien quan trc tiep khac;
+ Le ph trc ba (neu co).
359
TSC hu hnh mua tra cham:
+ Nguyen gia TSC o c phan anh
theo gia mua tra ngay tai thi iem mua.
+ Khoan chenh lech gia gia mua tra
cham va gia mua tra tien ngay c hach
toan vao chi ph theo ky han thanh toan,
tr khi so chenh lech o c tnh vao
nguyen gia TSC hu hnh.
360
TSC hu hnh t xay dng hoac t che:
Nguyen gia TSC t xay dng gm:
Gia thanh thc te cua TSC t xay dng
hoac t che
Chi ph lap at, chay th
Trng hp doanh nghiep dung san pham do
mnh san xuat ra e chuyen thanh TSC:
Nguyen gia gm:
+ Chi ph san xuat san pham
+ Cac chi ph trc tiep lien quan en viec a
TSC vao trang thai san sang s dung
61
361
TSC hu hnh mua di hnh thc trao oi:
Nguyen gia TSC hu hnh mua di hnh thc trao o i
vi mot TSC h u hnh khong tng t hoac tai sa n khac
c xac nh:
Theo gia tr h p ly cua TSC hu hnh nhan ve,
Hoac gia tr hp ly cua tai san em trao oi, sau khi ieu
chnh cac khoan tien hoac tng ng tien tra them hoac
thu ve.
Nguyen gia TSC hu hnh mua di hnh thc trao o i
vi mo t TSC h u hnh tng t hoac co the hnh thanh
do c ban e o i lay quye n s h u mo t TS tng t . TS
tng t la TS co cong du ng tng t, trong cung lnh vc
kinh doanh va co gia tr tng ng
362
- Hoa n GTGT, hoa n ban hang;
- Phieu chi, UNC;
- Hp ong kinh te;
- Bien ban giao nhan TSC;
- Bien ban thanh ly TSC;
- The TSC;
- Bien ban anh gia lai TSC;
363
5.1.5. So ke toan
- Hnh thc k ton nht k chung
- Hnh thc k ton nht k-s ci
- Hnh thc k ton chng t ghi s
- Hnh thc k ton nht k chng t
- Hnh thc k ton trn my vi tnh
364
TK211 co cac TK cap 2:
- TK2111: Nha ca, vat kien truc;
- TK2112: May moc, thiet b;
-TK2113: Phng tien van tai, truyen dan;
- TK2114: Thiet b, dung cu quan ly;
- TK2115: Cay lau nam, suc vat lam viec va
cho san pham;
- TK2118: TSC khac
365
5.1.7. Phng phap hach toa n
5.1.7.1. Phng phap hach toan cac nghiep vu kinh te chu
yeu ve tang TSC
211
241
133
111,112,331
Mua TSC va cac khoan CP
trc khi s dung TSC
TSC phi qua qu trnh
lp t lu di, FS nhiu CP
a TS vo
s dng
366
Mua TSC t nc ngoai:
(2)
(4)
(1)
211
111,112,331
3333
133
(3)
33312
411 414,441
TSC mua t cc
qu chuyn dng
62
367
VD: Mua 1 TSCHH t nc ngoi, gi mua
tnh theo TGTT l 100.000.000 v cha thanh
ton tin cho NB. Thu NK phi np theo thu
sut 10%, thu GTGT NK phi np theo thu
sut 5%. CP trc khi s dng c tr bng
TM l 2.000.000. TSC ny c mua sm t
qu u t pht trin.
368
(2) Trng hp TSC hu hnh theo phng thc tr
chm, tr gp:
N TK 211 - Ga mua tr ngay
N TK 133 Thu GTGT c khu tr
N TK 142/242 Chi ph tr trc di hn
C TK 331 Tng gi thanh ton
- Khi mua TSC hu hnh theo phng thc tr chm,
tr gp v a v s dng ngay cho SXKD, ghi:
N TK 331
C cc TK 111, 112
nh k, thanh ton tin cho ngi bn, ghi:
369
nh k, tnh vo chi ph theo s li tr chm,
tr gp phi tr ca tng k, ghi:
N TK 635
C TK 242
VD: Mua tr gp 1 thit b sn xut, vi gi tr ngay
cha bao gm thu GTGT 880.000.000, thu sut
thu GTGT 10%. Tng s tin phi tr cho nh cung
cp trong 3 nm l 1.168.000.000. nh k mi
thng, DN chuyn TGNH thanh ton cho nh
cung cp, bt u t thng ny
370
(3) Trng hp doanh nghip c ti tr, biu, tng
TSC hu hnh
Cc chi ph lin quan trc tip n TSC hu hnh c
ti tr, biu, tng tnh vo nguyn gi, ghi:
N TK 211 - TSC hu hnh
C TK 711 Thu nhp khc
C TK3331
N TK133
C cc TK 111, 112, 331,
371
(4) Khi s dng SP do DN t ch to chuyn
thnh TSCHH s dng cho hot ng SXKD
N TK632
C TK155,154
ng thi ghi tng TSCHH:
N TK211
C TK512
CP lp t, chy th , lin quan n TSCHH
N TK211
C TK111,112,331,
372
(5) Trng hp TSC hu hnh mua di hnh thc trao
i tng t:
N TK 211 - TSC nhn v (GTCL TS mang trao i)
N TK 214 Hao mn TSC
C TK 211 - TSC hu hnh mang trao i
VD: em 1 my photocopy Ricoh c nguyn gi
45.000.000, khu hao 40% i ly mt my
photocopy Toshiba vi hnh thc trao i tng t
63
373
(6) TSC hu hnh mua di hnh thc trao i vi TSC
hu hnh khng tng t
N TK 811 Chi ph khc
N TK 214 Hao mn TSC (Gi tr khu hao)
C TK 211 - TSC hu hnh (Nguyn gi)
- Khi giao TSC hu hnh cho bn trao i, ghi:
- ng thi ghi tng thu nhp do trao i, ghi:
N TK 131 Phi thu ca khch hng
C TK 3331 Thu GTGT phi np (TK 33311)
374
N TK 133 Thu GTGT c khu tr (1332)
C TK 131 Phi thu khch hng
- Khi nhn c TSC hu hnh do trao i, ghi:
- Trng hp phi thu thm tin do gi tr ca TSC a
i trao i ln hn gi tr gi tr ca TSC nhn c
do trao i;
N cc TK 111, 112 (S tin thu thm)
C TK 131 Phi thu ca khch hng
- Trng hp phi tr tin thm do gi tr hp l ca TSC
a i trao i nh hn gi tr hp l ca TSC nhn
c do trao i
N TK 131 Phi thu ca khch hng
C cc TK 111, 112,
375
VD: Thc hin hp ng trao i thit b sn xut A
c nguyn gi 1.150.000, khu hao 40%
ly 1 thit b sn xut B v DN, gi tr hp l ca
thit b A c 2 bn chp thun l 770.000 bao
gm thu GTGT 10% v gi tr ca thit b B
nhn v c gi cha thu 720.000, thu sut
thu GTGT 10%. Phn chnh lch 2 bn thanh
ton bng TGNH
376
(7) Trng hp mua TSC hu hnh l nh ca, vt kin
trc gn lin vi quyn s dng t, a vo s dng
ngay cho hot ng sn xut, kinh doanh, ghi:
N TK 211 - TSC hu hnh (chi tit nh ca, vt kin trc)
N TK 213 - TSC v hnh (chi tit quyn s dng t)
N TK 133 Thu GTGT c khu tr (nu c)
C cc TK 111, 112, 331,
377
(8) CP pht sinh sau khi ghi nhn ban u lin quan
n TSCHH nh sa cha, ci to, nng cp:
- Khi ghi nhn ban u lin quan n TSCHH nh
sa cha, ci to, nng cp:
N TK241
N TK133
C TK111,112,152,331,
- Khi cng vic sa cha, ci to, nng cp TSC
hon thnh a vo s dng, nu k ghi tng
TSC:
N TK211
C TK241
378
-Nu khng iu kin vn ha:
N TK627,641,642 (Nu gi tr nh)
N TK242 (Nu gi tr ln phi phn b nhiu ln)
C TK241
(9) /v TSCHH t XD hoc t ch, cc CP khng
hp l nh NVL lng ph, cc CP khc s dng vt
qu mc bnh thng khng c tnh vo NG TSC
N TK111,138,334-Phn bi thng ca cc t
chc c nhn
N TK632
C TK241-XDCB DD (nu t XD)
C TK154 (nu t ch)
64
379
(10) Khi DN nhn c TSC do n v cp trn giao
N TK 211
C TK 411-Gi tr cn li
C TK 214
Cc CPFS trc khi s dng khng tnh vo NG m
c hch ton vo CPSXKD
VD: Nhn 1 TSC do cp trn cp c NG 50.000,
khu hao 15%. Chi ph tip nhn tr bng tin mt
5.000
380
(11) Khi DN nhn vn gp lin doanh TSCHH,
cn c vo BB do hi ng lin doanh
N TK211
C TK411
(12) Khi cng tc XDCB hon thnh, bn giao
a TSC vo s dng cho SXKD
N TK211
C TK241
381
(13) TH u t, mua sm TSC bng qu phc
li, khi hon thnh a vo s dng cho hot
ng VH, phc li
N TK211
C TK111,112,331,341
ng thi kt chuyn gim qu phc li
N TK4312
C TK4313
382
5.1.7.2. Phng php hch ton cc nghip v kinh t ch
yu v gim TSC
B1. Ghi gim TSC nhng bn:
N TK 214 Gi tr hao mn
N TK 811 Chi ph khc (Gi tr cn li)
C TK 211 - TSC hu hnh (Nguyn gi)
B2. S thu v nhng bn TSC,
N cc TK 111, 112, 131,
C TK 3331 Thu GTGT phi np (Nu c)
(1) Khi nhng bn TSC
383
B3. Cc chi ph pht sinh do nhng bn TSC c
phn nh
N TK 811 Chi ph khc
N TK133 thu GTGT
C TK 111,112,331,.
(2) Khi TSC gim do thanh l
B1. Ghi gim TSC: tng t nh nhng bn TSC.
Nu TSC khu hao
N TK214
C TK211
B2. Cc khon chi ph pht sinh khi thanh l:
N TK811
N TK133
C TK111,112
384
B3. Khon thu c do thanh l TSC:
- Nu thu c ph liu, ph tng nhp kho:
N TK152
C TK711
- Nu thu bng tin do bn ph liu, ph tng:
N TK111,112
C TK711
C TK3331
65
385
VD: Thanh l 1 TSC c nguyn gi 600.000,
khu hao 90%. Gi tr thanh l thu hi c
bn thu bng TGNH 55.000 bao gm thu
GTGT 10%. Chi ph thanh l bao gm:
Ph dch v mi gii tr bng tin gi NH bao
gm thu GTGT 10% l 6.600
Cng p ph, di di tr bng tin mt : 1.000
Cng c xut dng tr gi : 500
386
(3) Khi chuyn TSC cho cc n v trc thuc
s ghi:
N TK136
N TK214
C TK211,213
(4) Khi kim k pht hin c TSC thiu cha
X c nguyn nhn:
N TK1381
N TK214
C TK211
387
- Sau cn c vo quyt nh x l phn gi
tr cn li
N TK1388
N TK811
C TK1381
(5) Khi chuyn TSC thnh CCDC
(a) Nu TSC c gi tr cn li nh th tnh ht
vo CP ca i tng s dng trong k k ton
N TK623,627,641,642
N TK214
C TK211
388
b) Nu TSC c gi tr cn li ln th phi chuyn
thnh CP tr trc phn b dn vo CP ca cc
i tng s dng
N TK142,242
N TK214
C TK211
- Sau phn b dn vo CP ca cc i tng s
dng
N TK623,627,641,642
C TK142,242
(6) Trng hp nhng bn TSC HH dng vo hot
ng vn ho, phc li
389
- Cn c bin bn giao nhn TSC ghi gim
TSC nhng bn:
N TK431 (4313)
N TK214
C TK211
- ng thi phn nh s thu v nhng bn TSC
N TK111,112
C TK431 (4312)
C TK3331
- Phn nh s chi nhng bn TSC
N TK431 (4312)
C TK111,112
390
5.2. KE TOAN TAI SAN CO NH VO HNH
5.2.1. Khai niem
TSC vo hnh la tai san khong co hnh
thai vat chat; xac nh c gia tr; do
doanh nghiep nam gi , s dung trong
SXKD, cung cap dch vu hoac cho cac
oi tng khac thue phu hp vi tieu
chuan ghi nhan TSC vo hnh.
66
391
Mot tai san c ghi nhan la TSC vo hnh
phai thoa man ong thi:
+ nh ngha ve TSC vo hnh; va
+ 4 tieu chuan ghi nhan sau:
(1) Chac chan thu c li ch kinh te trong
tng lai t viec s dung tai san o;
(2) Nguyen gia phai c xac nh mot cach
ang tin cay;
(3) Thi gian s dung c tnh tren 1 nam;
(4) Co u gia tr theo quy nh hien hanh.
392
5.2.3. Cac nguyen tac tnh gia va phng phap hach
toan tng t nh TSC h u hnh.
Tai khoan 213 - TSC vo hnh
393
5.3. KE TOAN KHAU HAO TAI SAN CO NH
5.3.1. Cac khai niem
- Khau hao la s phan bo mot cach co he thong gia tr
phai khau hao cua TSC trong suot thi gian s dung
hu ch cua tai san o.
- Gia tr phai khau hao la nguyen gia cua TSC hu
hnh ghi tren bao cao tai chnh, tr (-) gia tr thanh ly
c tnh cua tai san o.
- Thi gian s dung hu ch la thi gian ma TSC phat
huy c tac dung cho san xuat, kinh doanh.
- Gia tr thanh ly la gia tr c tnh thu c khi het thi
gian s dung hu ch cua tai san, sau khi tr chi ph
thanh ly c tnh.
394
5.3.2. Cac phng phap khau hao
- Phng phap khau hao ng thang:
- Phng phap khau hao theo so d giam dan;
- Phng phap khau hao theo so lng san
pham.
395
12
Mc trch khau hao trung
bnh hang nam
=
Mc trch hau
hao trung bnh
hang thang
Thi gian s dung
Nguyen gia TSC
=
Mc trch khau
hao trung bnh
hang nam cu a
TSC
a. Phng phap khau hao ng thang
396
Ty le khau
hao nhanh
x
Gia tr con lai
cua TSC
=
Mc trch khau
hao hang nam
cua TSC
He so ieu
chnh
x
Ty le khau hao TSC
theo phng phap
ng thang
=
Ty le khau hao
nhanh (%)
2,5 T > 6 nam
2,0 4 < T < hoac = 6 nam
1,5 T < hoac = 4 nam
He so ieu chnh Thi gian s dung TSC
- He so ieu chnh
b. Phng phap khau hao theo so d giam dan
67
397
Mc trch khau
hao bnh quan
tnh cho 1 n
v san pham
x
So lng san
pham san
xuat trong
thang
(nam)
=
Mc trch
khau hao
trong thang
(nam) cua
TSC
San lng theo cong
suat thie t ke
Nguye n gia TSC
=
Mc trch khau hao
bnh quan tnh
cho 1 n v san
pham
c. Phng phap khau hao theo so lng san pham
398
5.3. KE TOAN KHAU HAO TA I SAN CO NH
- Bang tnh khau hao
- Bang phan bo khau hao
5.3.4. So ke toan
- Hnh thc ke toan nhat ky chung
- Hnh thc ke toan chng t ghi so
- Hnh thc ke toan nhat ky so cai
- Hnh thc ke toan nhat ky chng t
- Hnh thc ke toan tren may vi tnh
399
TK 214 Hao mon TSC
214 623,627,641,642
(1) Trch khau hao hang thang

(2a) Mc KHTSC giam so vi so a trch trong nam, so chenh lech khau hao gia m
(2b) Mc KHTSC ta ng so vi so a trch trong nam,
so che nh lech kha u hao ta ng
400
(3) Neu DN phai nop khau hao do nha nc hoac cap tren
se ghi:
N TK411
Co TK111,112,336
(4) /v TSC dung cho hoat o ng s nghiep, d an khi
tnh hao mo n vao thi ie m cuo i nam TC
N TK466
Co TK214
(5) /v TSC dung cho hoat o ng phuc li, khi tnh hao
mon vao thi iem cuoi na m TC
N TK431 (4313)
Co TK214
401
5.4. KE TOAN TAI SAN CO NH THUE TAI CHNH
5.4.1. Khai niem
Thue tai chnh la thue tai san ma ben cho
thue co s chuyen giao phan ln rui ro va li
ch gan lien vi quyen s hu tai san cho ben
thue. Quyen s hu tai sa n co the chuyen
giao vao cuoi thi han thue.
- e c coi la thue tai chnh khi hp ong thue
thoa ma n t nhat 1 trong 5 ieu kien:
402
1. Ben cho thue chuyen giao quye n s hu TS
cho ben thue khi het thi han thue;
2. Tai thi iem khi au thue TS, be n thue co
quyen l a chon mua lai TS thue vi mc gia
c tnh thap hn gia tr hp ly vao cuoi thi
han thue;
3. Thi han thue toi thieu phai chiem phan ln thi
gian s dung kinh te cua TS cho du khong co s
chuyen giao quyen s hu;
68
403
4. Tai thi iem khi au thue, gia tr hien tai cua
khoan thanh toan tien thue toi thieu chiem phan
ln (tng ng) gia tr hp ly cua TS thue;
5. TS thue thuoc loai chuyen dung ma ch co ben
thue co kha nang s dung khong can co s thay
oi, sa cha ln nao.
404
- Hp o ng thue TS cung c coi la hp ong thue tai
chnh neu thoa man t nhat mo t trong ba (3) trng h p
sau:
a. Neu ben thue huy hp ong va en bu ton that phat
sinh lien quan en viec hu y h p ong cho be n cho thue;
b. Thu nhap hoac ton that do s thay oi gia tr hp ly
cua gia tr con lai cua tai san thue gan vi ben thue ;
c. Ben thue co kha nang tie p tu c thue lai TS sau khi het
han hp o ng thue vi tie n thue thap hn gia thue th
trng.
405
5.4.3. Cac nguyen tac hach toan ve TSC thue tai chnh
(1) Tai thi ie m nhan TS thue, ben thue ghi nha n gia tr
TS thue tai chnh va n goc phai tra bang v i gia tr hp
ly cua TS thue .
Neu gia tr hp ly cua TS thue > gia tr hie n tai cua khoan
thanh toan tien thue toi thie u => ghi theo gia tr hien tai
cua khoan thanh toa n tie n thue toi thieu.
406
5.4.3. Cac nguyen tac hach toan ve TSC thue tai chnh
Trng hp trong h p ong thue ghi ro so n goc phai
tra bang gia tr hp ly TS thue th TS thue va n phai
tra c ghi theo cung gia tr nay.
Gia tr hp ly hoac gia tr hien tai cua khoan thanh
toan tien thue toi thieu ghi nhan gia tr TS thue tai
chnh la gia cha co thue GTGT
407
(2) Cac chi ph trc tiep phat sinh ban au lie n quan en
hoat o ng thue tai chnh c tnh vao nguyen gia cua tai
san thue .
(3) Khoan thanh toa n tien thue tai san thue tai chnh phai
c chia ra thanh chi ph tai chnh va khoan phai tra n
goc tng ky .
Trng hp so thue GTGT do be n cho thue a tra khi
mua TSC ma ben thue phai hoan lai th so tie n lai phai
tra gom ca so lai tnh tren so thue GTGT ma be n thue
cha tra cho ben cho thue .
408
(4) Ben thue co trach nhiem tnh, trch khau hao
TSC vao chi ph san xuat, kinh doanh theo nh
ky.
Neu khong chac chan ben thue se co quyen s
hu TS khi het han hp ong thue th TS thue se
c khau hao theo thi han thue.
(5) Trng hp lai thue tai chnh u ieu kien
c von hoa vao gia tr tai san d dang th thc
hien theo chuan mc chi ph i vay.
69
409
- Cac hoa n
- Phieu chi, UNC
- HKT
- Bien ban giao nhan TSC
5.4.5. So ke toan
410
5.4.6. Tai khoan s dung: Tai khoan 212 - TSC thue tai chnh
Trng hp n goc phai tra xac nh theo gia mua cha thue
GTGT .
212
342
315
(3.1) Khi nhan TSC thue TC
411
GTGT
(3.2) Chi ph trc tiep ban au
212
142
111,112
(a)
(b)
412
Trng hp n goc phai tra xac nh theo gia mua cha thue GTGT
(3.3) Cuoi nien o ke toan, xac nh so n goc thue tai chnh en han tra
trong nien o ke toan tiep theo
342
315
(3.3)
413
GTGT
(3.4) nh ky, nhan c hoa n thanh toan tien thue tai chnh
Trng hp TSC thue tai chnh thuoc oi tng chu thue
GTGT theo PP khau tr _ khi xuat tien tra cho n v thue:
635
315
133
(lai)
(thue GTGT)
111,112
(n goc)
414
GTGT
(3.4) nh ky, nhan c hoa n thanh toan tie n thue tai chnh
Tr ng h p TSC thue tai chnh thuo c o i t ng chu thue GTGT theo PP
khau tr _ khi nhan hoa n nhng cha thanh toan:
635
315
133
(lai)
(thue
GTGT)
70
415
GTGT
(3.4) nh ky, nhan c hoa n thanh toan tie n thue tai chnh
Tr ng h p TSC thue tai chnh thuo c o i t ng chu thue GTGT theo PP tr c
tie p _ khi thanh toa n:
635
315
623,627,641..
(lai)
(thue GTGT)
111,112
(n goc)
416
Trng hp n goc phai tra xac nh theo gia mua co thue
GTGT
Khi nhan TSC thue tai chnh
212
342
315
138
2.000
200
1980
220
417
GTGT
nh ky, nhan c hoa n thanh toan tien thue tai chnh
Khi xuat tien tra cho n v thue:
635
315
(lai)
(N goc phai tra
gom cathue
GTGT)
111,112
418
GTGT
nh ky, nhan c hoa n thanh toan tien thue tai chnh
Phan anh so thue GTGT phai thanh toan cho ben cho thue :
133
627,641,64
2
(a)Thue GTGT tnh
theo PP khau tr
138
(b)Thue GTGT tnh
theo PP trc tiep
419
nh ky, trch khau hao TSC thue tai chnh
623,627,641,
..
214(2142)
(6)
420
Khi tra lai TSC thue tai chnh theo quy
nh cua hp ong thue
2142
212
(7)
71
421
Trng hp trong hp ong thue tai san quy nh ben i thue ch thue het
mot phan gia tr tai san, sau o mua lai th khi nhan chuyen giao quyen s
hu tai san ke toan ghi:
Khi chuyen t tai san thue tai chnh sang tai san thuoc s hu
211
212
(8a)
422
Trng hp trong hp ong thue tai san quy nh ben i thue ch thue het
mot phan gia tr tai san, sau o mua lai th khi nhan chuyen giao quyen s
hu tai san ke toan ghi:
So tien tra khi mua lai TSC thue tai chnh
211
111,112
(8b)
423
Trng hp trong hp ong thue tai san quy nh ben i
thue ch thue het mot phan gia tr tai san, sau o mua lai th
khi nhan chuyen giao quyen s hu tai san ke toan ghi:
ong thi chuyen gia tr hao mon
2142
2141
(8c)
424
(9) Ke toan giao dch ban va thue lai TS la thue tai
chnh
Trng hp giao dch ban va thue lai vi gia ban tai san
cao hn gia tr con lai cua TSC
111,112,131
711
(gia tr con lai)
3387
3331
(chech lech gia ban ln
hn gia tr con lai)
(thue GTGT)
425
Ke toan giao dch ban va thue lai TS la thue tai chnh
ong thi, ghi giam TSC
811
214
(gia tr con
lai)
(hao mon)
211
426
nh ky, x ly chenh lech gia gia ban va gia tr con
lai:
3387 623,627,641,..
72
427
Trng hp giao dch ban va thue lai vi gia thap hn gia
tr con lai cua TSC
111,112,131
711
(gia tr con lai)
3331
(thue GTGT)
428
tr con lai cua TSC
111,112,131
(gia ban TS)
811
242
214
(chech lech gia ban nho
hn gia tr con lai)
(hao mon)
429
tr con lai cua TSC
111,112,131
(gia ban TS)
811
242
214
(chech lech gia ban nho
hn gia tr con lai)
(hao mon)
430
tr con lai cua TSC
nh ky, x ly so chenh lech gia gia ban va gia tr con
lai
623,627,641, 242
431
CHNG 6
KE TOAN DOANH THU VA CHI
PH KINH DOANH
432
43
2
Gia von hang ban;
Chi ph tai chnh;
Chi ph ban hang;
Chi ph quan ly doanh nghiep.
Cac khoan chi ph
tao ra doanh thu:
Doanh thu
Khai niem, nguyen tac, ieu kien va PP hach toan:
Doanh thu ban hang va cung
cap dch vu;
Doanh thu hoat ong tai chnh;
Cac khoan lam giam doanh thu.
MUC TIEU
73
433
6.1.1. Cac khai niem
Doanh thu la tong gia tr cac li ch kinh te
doanh nghiep thu c trong ky ke toan,
phat sinh t cac hoat ong san xuat, kinh
doanh thong thng cua doanh nghiep, gop
phan lam tang von chu s hu.
43
3
6.1. NHNG VAN E CHUNG VE DOANH THU VA CHI PH KD
434
6.1.2. Cac nguyen tac hach toan
- Chuan mc ke toan so 14 "Doanh thu va thu nha p
khac"
- Doanh thu va chi ph phai c ghi nhan theo
nguyen tac phu hp va phai theo nam tai chnh.
- Ch ghi nha n doanh thu trong ky ke toan khi thoa
man cac ieu kien ghi nhan.
- Doanh thu phai theo doi rieng biet theo tng loai
- Neu trong ky ke toan phat sinh cac khoan gia m tr
doanh thu ban hang va cung cap dch th phai c
hach toan rie ng biet.
43
4
435
43
5
DN a thu c hoac se thu c li ch kinh te t giao
dch ban hang;
Doanh thu c xac nh tng oi chac chan;
DN khong con nam gi quyen quan ly hang hoa nh
ngi s hu hang hoa hoac quyen kiem soat hang hoa;
DN a chuyen giao phan ln rui ro va li ch gan lien vi
quyen s hu san pham hoac hang hoa cho ngi mua;
Xac nh c chi ph lien quan en giao dch ban hang.
6.1.3 ie u kien ghi nhan doanh thu
+ Nam (5) ieu kien ghi nhan doanh thu ban hang:
436
43
6
Xac nh c chi ph phat sinh cho giao dch va chi
ph e hoan thanh giao dch cung cap dch vu o.
Xac nh c phan cong viec a hoan thanh vao
ngay lap Bang Can oi ke toan;
Co kha nang thu c li ch kinh te t giao dch
cung cap dch vu o;
Doanh thu c xac nh tng oi chac chan;
+ Bon (4) ieu kien ghi nhan doanh thu cung cap dch vu :
437
- n at hang
- Hp o ng kinh te
- H GTGT, cac chng t thanh toan PT, GBC..
6.2.2. So ke toan va hnh thc ghi so
Tai khoan 511 "Doanh thu ba n hang va cung cap dch vu "
Ghi chu:
- oi vi n v tnh thue GTGT theo phng pha p khau
tr thue th doanh thu phan anh vao TK 511 c tnh
theo gia ban cha co thue GTGT.
- oi vi n v tnh thue GTGT theo phng phap trc
tiep th doanh thu phan anh va o TK 511 to ng gia thanh
toan bao gom thue .
43
7
6.2. KE TOAN DOANH THU BAN HANG VA CUNG CAP DCH VU
438
TK511 Dthu ban hang va cung cap dch vu
co 5 TK cap 2:
- TK5111-Dthu ban hang hoa
- TK5112-Dthu ban thanh pham
- TK5113-Dthu cung cap dch vu
- TK5114-Dthu ban tr cap, tr gia
- TK5117-Dthu kinh doanh BS
74
439
- Doanh thu ban san pham, hang
hoa, BS au t cua DN thc
hien trong ky ke toan
-- S thue TTB, thue XK
phai nop
-- S thue GTGT phai nop cua
DN tnh theo phng phap trc
tiep
- - Dthu hang b tra lai, giam
gia hang ban, CKTM KC cuoi
ky
- KC doanh thu thuan vao TK
XKQKD
-
TK511-Doanh thu ban hang cung cap dch vu
440
6.2.4.1. Ke toan cac nghiep vu lam tang
doanh thu ban hang va cung cap dch vu:
44
0
441
511
(1) Cc vao HGTGT pa
dthu BH&CCDV
111,112,131
3331
154,155,156
632
(2) PA GV thanh pham xuat
ban a xac nh tieu thu
442
3. Doanh thu tieu thu qua cac ai ly:
3a. Ke toan ban hang qua ai ly (tai n v gi)
157
133
632
(c) So hang gi ai ly a tieu thu
111,112,331
(a) Xuat hang gi ai ly
111,112,
511
3331
(d) Doanh thu so hang ai ly a tieuthu
1561
(b) So hang mua ve gi thang cho ai ly
641
133
(e) Chi hoa hong cho ai ly
443
3b. Tai cac ai ly hoac n v nhan ban hang ky gi
003
(a) Nha n ha ng ky gi ca n c vao H ghi (d)Xuat kho so hang a tieu thu
3388
511
(c) Xuat hoa n va nop tien cho ben
ky gi khi i hoa hong c hng
3331
111,112
111,112,131
(b) Khi ba n ha ng ky gi ghi nha n khoa n
phai tra cho be n ky gi
(b)
444
(4) Ke toan doanh thu cha thc hien
Noi dung doanh thu cha thc hien gom:
- So tien nhan trc nhieu nam ve cho thue tai san
- Khoan chenh lech gia ban hang tra cham, tra
gop theo cam ket vi gia ban tra ngay;
- Khoan lai nhan trc khi cho vay von hoac mua
cac cong cu n
- Khoan CLTGH phat sinh va CLTG anh gia lai
SDCK cua giai oan XDCB (g trc hoat ong)
(lai ty gia) c KC vao dthu cha thc hien khi
DN i vao hoat ong e phan bo vao DTHTC.
75
445
4. Ke toan doanh thu cha thc hien
(4a) Ke toan ban hang theo phng thc ban tra cham, tra gop
1561
157
632
(1) Ghi nhan gia von so hang xuat kho
hoac so hang gi i ban tra cham
511
3331
3387 515
(4) KC phan bo so lai tra cham
tng ky
131 111,112
(2) Ghi nhan dthu
hang ban tra cham
(3) Thu n tng ky
446
(4b) /v hoat ong cho thue TS thu tien trc cho
thue cua nhieu nam
3387
3331
511
(2) KC dthu cua ky nay
111,112
(1) Khi nhan tien cua khach hang
tra trc ve hoat ong cho thue TS
cua nhieu nam
447
(5) Ke toan ban, thanh ly BS au t
(5a) Trng hp ban BS au t
5117
3331
111,112,131
(1) TH ban BS au t
448
(5c) TH ban BS au t theo phng thc ban tra
cham, tra gop:
5117
3331
3387 515
(2) KC dthu tien lai ban BS
au t tra cham, tra gop trong
ky
131 111,112
(1) Ghi nhan dthu
BS tra cham
(3) Thu tien ban BS
au t tra cham, tra
gop
449
2147
632
217
(5d) Ke toan giam NG va GTCL
cua BS au t ban, thanh ly
133
111,112,331
(5e) Cac chi ph ban, thanh ly
BS au t phat sinh
450
(6) Ke toan cho thue hoat ong BS au t
(6a) PA dthu cho thue hoat ong BS au t
- TH cho thue hoat ong BS au t thu tie n trc cho
thue nhieu ky, dthu cua ky ke toan c X bang tong so
tien cho thue hoat o ng BS a u t a thu, chia cho so ky
thu tien trc cho thue hoat ong BS au t:
3387
3331
111,112
(1) Khi nhan tien cua KH tra trc ve
hoat ong cho thue hoat ong BS au
t cho nhieu ky
515
(2) ong thi tnh va KC dthu
cua ky ke toan thc hien
76
451
So tien phai tra lai cho KH v hp o ng cung cap dch
vu cho thue BS au t kho ng c thc hien
3387
531
111,112,331
452
- TH cho thue hoat ong BS au t va thu tien cho
thue hoat ong theo tng ky:
5117
3331
131 111,112
(1) Khi phat hanh hoa n thanh
toan tien cho thue hoat ong
BS au t
(2) Khi thu c tien
453
6.2. KE TOAN DOANH THU BAN HANG VA CUNG CAP DCH
VU
632
2147
(6b) nh ky, tnh va trch KH BS
au t cho thue hoat ong
133
111,112,331
(6c) Cac chi ph lien quan en cho
thue hoat ong BS au t FS
khong ln
454
7. Mt s trng hp tiu th khc
* Trao i hng ho
131
151,153,156
(2) Ghi nhan tr gia hang hoa mua vao
511
(1) Doanh thu pha t sinh do ba n ha ng ho a
(3a) Chi BS do tr gia hang mua
vao > tr gia hang ban ra
1561
3331 133
111,112 111,112
(3a) Thu khoan CL do tr gia hang
Mua vao < tr gia hang ban ra
632
(4) Ghi nhan gia von
455
V du: DN TMX ap dung PPKKTX, nop thue
GTGT theo PPKT tien hanh trao oi 3.000sp
A co gia xuat kho 100.000/sp, gia thoa
thuan trao oi 140.000/sp e lay 1.500sp B
vi gia 280.000/sp. Tuy nhien, ben oi tac
khong u hang nen ch giao cho DN 1.200sp.
Hp ong tren c thanh ly ben oi tac a
thanh toan khoan chenh lech cho Cty bang
TGNH. Ca hai hang hoa tren eu co thue
khau tr GTGT 10%.
456
* Trng hp s dung HH e phuc vu kinh
doanh, khuyen mai, bieu tang
+ S dung HH phuc vu cho KD + S dung HH e bieu tang
512
3331
632
627,641,642
154,155156
(b) Ghi nhan gia von
(a) Ghi nhan doanh thu
512
3331
627,641,642431
632
154,155,156
(b) Ghi nhan gia von
77
457
6.2.4.2. Ke toan cac khoan giam tr doanh thu
(1) Chiet khau thng mai
S o: Ke toan chiet khau thng mai
521
3331
511
(1b) KC khoan CKTM
vao cuoi ky
111,112,131
(1a) Khoan CKTM DN
cho khach hang hng
458
(2) Giam gia hang ban
S o : Ke toa n giam gia hang ban
532
3331
511
(2b) KC khoan giam gia
e xac nh dthu thuan
111,112,131
(2a) Khi DN ban giam
gia cho DN mua
459
(3) Hang ban b tra lai
S o: Ke toan hang ban b tra lai
531
3331
511
(3b) KC khoan hang ban
b tra lai vao cuoi ky
111,112,131
(3a) Ghi nhan dthu hang
ban b tra lai HCCDV
BS au t
632 156
(3c) Thu hoi so HBBTL
a ve nhap kho
3387
641
(3d) Cac khoan CPFS lq
en hang b tra lai
460
(4) Thue TTB, XK, GTGT
S o ke toan:
3331
3332
511
(4a) Thue GTGT trc tiep
phai nop
3333
(4a) Thue TTB phai nop
(4a) Thue XK phai nop
461
V du: Cty TM ai Toan Thang ap dung
PPKKTX, nop thue GTGT theo PPKT, xuat kho
theo PP Fifo. Phan bo chi ph mua hang cho
hang ban ra theo so lng san pham.
(1) Trong thang 4 nam 200x co tnh hnh nh
sau:
A. SDK cua mot so tai khoan:
TK156 (1561): 190.000.000 (2.000x95.000)
TK1562 : 8.000.000
TK151 : 90.000.000 (1.000x90.000)
462
S o 6.1: Tom tat hach toan mot so nghie p vu kinh
te phat sinh chu ye u lie n quan ke toan doanh thu
ban hang va cung cap dch vu
46
Tk 611 oanh Ihu ba n ha ng
521
581
8881
111, 112, 181
888
G41
888 111, 112
8888
(8)
(9)
(10)
(11)
(1),5a, 5b, 7a
(3b)
888
582
(3a)
O11
(12)
78
463
6.3.1. Chng t
- Phieu tnh lai
- Thong bao nhan co tc
- H ban hang, H GTGT
- Cac chng t khac co lien quan
6.3.2. So ke toan
46
3
6.3. KE TOAN DOANH THU HOAT ONG TAI CHNH
464
Tai khoan 515 Doanh thu hoat ong tai chnh
-So thue GTGT phai no p
tnh theo PPTT (ne u co)
- KC doanh thu hoat ong
TC sang TK911
- Doanh thu hoat ong
TC phat sinh trong ky
Tong so phat sinh n Tong so phat sinh co
465
6.3.4. Mot so nghie p vu kinh te phat sinh chu yeu
S o so 6.3: Ke toan doanh thu hoat o ng tai chnh
46
5
Tk 616 T hoa I do ng Ia I rhnh
O11
111, 112, 188, 152,
111, 112, 121, 228, 228,
1111, 1121
111, 112,181
881
(1a)
(1b)
(1c)
(1e)
(1d)
(2a)
151,152,158,8887
111,112
(1)
466
6.4.1. Ch ng t
- Phie u tnh lai
- H ban hang, H GTGT
- Cac chng t khac co lien quan
6.4.2. So ke toan
46
6
6.4. KE TOAN CHI PH TAI CHNH
467
6.4.3. Tai khoan s dung:
Tai khoan 635 Chi ph hoat ong tai chnh
- Cac CP cua HTC
- Cac khoan lo do thanh ly cac
khoan TNH
- Cac khoan lo ve CLTG ngoai te
FS thc te
- Khoan lo FS khi ban ngoai te
- DP giam gia au t chng khoan
- CP at chuyen nhng, cho thue
CSHT c X la tieu thu
-Hoan nhap DP giam gia au t
chng khoan
- Cuoi ky ke toan KC toan bo
CPTC va cac khoan lo
- KC CPHTC phat sinh trong
ky e xac nh ket qua hoat
ong kinh doanh
Tong so phat sinh n Tong so phat sinh co 468
S o 6.3: Ke toan chi ph hoat ong tai chnh
46
8
Tk 686 6hI ph hoa I do ng Ia I rhnh
111, 112, 141,...
111, 112, 841, ...
12O, 22O
111, 112, 181
O11
(1a, 1c, 1d)
(1b)
(1e)
(1)
(1h)
(2a)
1112, 1122
6.4.4. Mot so nghie p vu kinh te phat sinh chu yeu
79
469
6.5.1. Chng t
- Phieu xuat kho;
- Bang tong hp NXT
- Bang phan bo gia von
- Cac chng t ke toan khac co lien quan
6.5.2. So ke toan
46
9
6.5. KE TOAN GIA VON HANG BAN
470
Tai khoan 632, khong co so d cuoi ky.
TK 632 "Gia von ha ng ban
- Tr gia von cua thanh pham
a c xac nh la tie u thu
trong ky
-Tr gia vo n cua thanh pham
SX xong nha p kho va dch vu
a hoan tha nh (KKK)
-Hoan nhap DP giam gia au t
chng khoan
- Cuoi ky ke toan KC toan bo
CPTC va cac khoan lo
- KC CPHTC phat sinh trong
ky e xac nh ket qua hoat
ong kinh doanh
Tong so phat sinh n Tong so phat sinh co
471
47
1
S o 6.4: Mot so phng phap hach toan ke toan gia
von hang ban (Phng phap ke khai thng xuyen):
TK 632 - Gia vo n ha ng ba n
154, 155
154
152, 153, 156, 138
241, 154
155 (1)
(4a)
(4b)
(4c)
(4d)
(3)
159
159
(4d)
911
(5)
472
S o 6.5: Mot so phng phap hach toan
ke toan gia von hang ban (Phng phap
kiem ke nh ky):
47
2
154, 155, 15G, 157
G81 ...
155, 15G, 157
(1)
(2)
(8)
O11
(4)
G82
473
6.6.1. Chng t
6.6.2. So ke toan
TK 641 Chi ph ban hang
47
3
6.6. KE TOAN CHI PH BAN HANG
474
S o 6.6: Mot so phng phap hach toan ke
toan chi ph ban hang:
47
4
158, 142, 242
Tk 641
888
152
214
111, 112 (1a)
(1b)
(1c)
(1d)
(1e)
(1)
(2a)
111, 112, 881, ...
852
(2b)
188
O11
(2c)
884
6.6. KE TOAN CHI PH BAN HANG
80
475
6.7.1. Chng t
6.7.2. So ke toan
TK 642 Chi ph quan ly doanh nghiep
47
5
6.7. KE TOAN CHI PH QUAN LY DOANH NGHIEP
476
S o 6.7: Mot so phng phap hach toan ke
toan chi ph quan ly doanh nghiep
47
6
334
338
152, 111, 112, 331, ...
153, 142, 242, ...
111, 112, 1388 (1a)
(1b)
(1c)
(1d)
(1f), (1i)
(2a)
111, 112, 331, ...
852
(2b)
133
133
TK 642
O11
(2c)
6.7. KE TOAN CHI PH QUAN LY DOANH NGHIEP
477
CHNG 7
KE TOAN THUE THU NHAP
DOANH NGHIEP VA XAC NH
KET QUA KINH DOANH
478
Khi nim, nguyn tc, phng php tnh
v hch ton v thu thu nhp doanh
nghip.
C s tnh thu, i tng chu thu
TNDN hin hnh v thu TNDN hon li.
Phng php kt chuyn doanh thu, thu
nhp v chi ph xc nh kt qu kinh
doanh ca mt k k ton.
47
8
MC TIU
479
7.1.1. Khi nim, phng php tnh
7.1.1.1. Khi nim
Thu thu nhp hin hnh l s thu thu
nhp doanh nghip phi np (hoc thu hi
c) tnh trn thu nhp chu thu v thu
sut thu thu nhp doanh nghip ca nm
hin hnh.
7.1.1.2. Phng php tnh:
Thu thu nhp hin hnh=Thu nhp chu
thu (theo Lut thu TNDN)xThu sut
thu thu nhp doanh nghip hin hnh
47
9
7.1. K TON THU THU NHP DN HIN HNH
480
VD: Nm 2007 Cty A&A c li nhun k
ton: 100.000.000. Bit trong nm 2007,
Cty c trch chi ph sa cha ln TSC
10.000.000.
YC: Tnh chi ph thu TNDN hin hnh
81
481
- Cac t khai thue tam nop/ quyet toan thue
TNDN hang nam
- Thong bao thue va bien lai nop thue
- Cac chng t ke toan co lien quan khac
7.1.3. So ke toan va hnh thc ghi so
Ti khon 8211 Chi ph thu thu nhp
doanh nghip hin hnh
48
1
482
48
2
8884
8211 8884
(2a), (2b)
O11
(1a), (1b), (1c)
(1d)
(2c)
O11
7.1.5. Mt s nghip v kinh t pht sinh ch yu
S 7.1: Mt s nghip v ch yu lin quan chi ph
thu thu nhp doanh nghip hin hnh:
7.1. K TOAN THU THU NHP DN HIN HANH
483
7.1.5. Mt s nghip v kinh t pht sinh ch yu
(1) K ton FS tng CP thu TNDN hin hnh
(1a) Hng qu, khi X thu TNDN tm phi np
theo quy nh ca lut thu TNDN, k ton PA
s thu TNDN tm phi np nh nc vo CP
thu TNDN hin hnh:
N TK8211
C TK3334
- Khi np thu TNDN vo NSNN
N TK3334
C TK111,112
484
(1b) Cui nm ti chnh, cn c vo s thu
TNDN thc t phi np:
- Nu s thu TNDN thc t phi np trong
nm > s thu TNDN tm phi np, k ton pa
b sung s thu TNDN cn phi np:
N TK8211
C TK3334
N TK3334
C TK111,112
485
(1c) TH pht hin sai st khng trng yu ca cc nm trc lq
n khon thu TNDN ca cc nm trc, DN c hch ton
tng (hoc gim) s thu TNDN phi np ca cc nm trc
vo CP thu TNDN HH ca nm pht hin sai st.
- TH thu TNDN HH ca cc nm trc phi np b sung do
pht hin sai st khng trng yu ca cc nm trc c ghi
tng CP thu TNDNHH ca nm hin ti:
N TK8211
C TK3334
N TK3334
C TK111,112
486
(1d) Cui k k ton, KC CP thu TNDN HH, nu
TK8211 c s FS N < SFS C, th s chnh
lch ghi:
N TK8211
C TK911
82
487
(2) K ton FS gim CP thu TNDN HH
(2a) Cui nm TC, cn c vo s thu TNDN
thc t phi np:
Nu s thu TNDN thc t phi np trong nm
< s thu TNDN tm phi np, th s chnh
lch k ton ghi gim CP s thu TNDN HH:
N TK3334
C TK8211
488
(2b) TH s thu TNDN phi np c ghi gim do pht
hin sai st khng trng yu ca cc nm trc c
ghi gim CP thu TNDN HH trong nm hin ti:
N TK3334
C TK8211
(2c) Cui k k ton, KC CP thu TNDN HH, nu
TK8211 c s FS N > SFS C, th s chnh lch ghi:
N TK911
C TK8211
489
7.2.1. Cc khi nim, c s v phng php
tnh ti sn thu TNDN hon li
Ti sn thu thu nhp hon li l thu thu nhp
doanh nghip s c hon li trong tng lai
tnh trn cc khon.
Mt l Chnh lch tm thi c khu tr, hai
l Gi tr c khu tr chuyn sang cc nm
sau ca cc khon l tnh thu cha s dng
v ba l Gi tr c khu tr chuyn sang cc
nm sau ca cc khon u i thu cha s
dng.
48
9
7.2. KE TOAN TAI SAN THUE THU NHAP HOAN LAI
490
7.2.1.1. Ti sn thu TN hon li pht sinh t chnh
lch tm thi c khu tr
a. Khi nim
Chnh lch tm thi l khon chnh lch gia gi
tr ghi s ca cc khon mc ti sn hay n phi tr
trong Bng cn i k ton vi c s tnh thu thu
nhp ca cc khon mc ny.
Chnh lch tm thi c khu tr hoc chnh
lch tm thi phi chu thu thu nhp doanh nghip.
49
0
491
b. C s xc nh chnh lch tm thi c khu
tr
(1) Chi ph trch trc:
- Trch trc chi ph sa cha ln TSC;
- Trch trc chi ph li vay tr sau - di hn (gm c
li tri phiu tr).
(2) Chi ph khu hao TSC theo k ton ln hn
theo thu:
(3) Cc khon d phng phi tr:
- Bo hnh sn phm;
- Ti c cu doanh nghip;
- Cc hp ng c ri ro ln;
- Khc.
49
1
492
Tai san thue thu
nha huan lai
tinh tren chenh
lech tam thJi
duJc khau tru
=
Chenh lech
tam thJi
duJc
khau tru
x Thue suat
thue thu
nha
duanh
nghie
hien hanh
49
2
c. Phng phap xac nh tai san thue thu nhap
hoan lai t chen h lech tam thi c khau tr
83
493
7.2.1.2. Ti sn thu TNDN hon li pht sinh t gi
tr c khu tr chuyn sang cc nm sau ca cc
khon l tnh thu cha s dng
a. C s xc nh gi tr c khu tr chuyn sang
cc nm sau ca cc khon l tnh thu cha s
dng:
Cui nm ti chnh, cn c vo s l hot ng kinh
doanh c khu tr vo thu nhp chu thu cc nm
tip sau theo quy nh chuyn l ca lut thu TNDN. 49
3
494
b. Phng php xc nh ti sn thu
thu nhp hon li pht sinh t cc
khon l cha s dng
Tai san thue thu
nha huan lai
tinh tren cac
khuan lu tinh
thue chua su
dung
= 0ia tri duJc
khau tru vau
cac nam tie
sau cua cac
khuan lu tinh
thue chua su
dung
x
Thue suat
thue thu
nha
duanh
nghie
hien
hanh
49
4
495
7.2.1.3. Ti sn thu TNDN hon li pht sinh t cc
khon u i thu cha s dng
a. C s xc nh gi tr cc khon u i thu cha s
dng
b. Phng php xc nh gi tr ti sn thu thu nhp
hon li pht sinh t cc khon u i thu cha s
dng:
Tai sa n thue thu
nha hua n lai
tinh tren ca c
khuan uu dai
thue chua su
du ng
=
0ia tri duJ c
khau tru cu a
cac khua n uu
dai thue chua
su du ng
x
Thue suat
thue thu
nha
duanh
nghie
hie n
ha nh
49
5
496
7.2.2. Chng t
7.2.3 S k ton
7.2.4 Ti khon s dng
Ti khon 8212 Chi ph thu thu nhp
doanh nghip hon li
Ti khon 243 Ti sn thu thu nhp
hon li
49
6
497
S 7.1:
49
7
248
248
(1)
(8)
8212
498
7.3.1. Khi nim, phng php tnh
Thu thu nhp hon li phi tr l thu thu nhp doanh
nghip s phi np trong tng lai tnh trn cc khon
chnh lch tm thi phi chu thu thu nhp doanh
nghip trong nm hin hnh.
- Phng php tnh:
Thue thu
nha huan
lai hai
tra
=
Tung chenh
lech tam
thJi chiu
thue hat
sinh trung
nam
x
Thue suat thue
thu nha
duanh
nghie hien
hanh 49
8
7.3. KE TOAN THUE THU NHAP HOAN LAI PHAI TRA
84
499
7.3.2. Chng t
7.3.3. S k ton s dng
Ti khon 347 Thu thu nhp hon li
phi tr
49
9
500
50
0
S 7.2: Tm tt s hch ton chi ph thu thu
nhp li (TNHL):
FShJ 8212>FSCu 8212
8212 248 847
0iam CF thue
ThhL du
TS
Fsinh
>TS
h.nha
0iam CF thue thu nha huan lai (ThhL)du
FTra thue ThhL
Fsinh
FTrathue ThhL
h.nha
Tang CF thue
ThhL du
FT
Fsinh
>FT
h.hna
Tang CF thue thu nha huan lai (ThhL)du
TS theu ThhL
Fsinh
TS thue ThhL
h.nha
O11
FShJ 8212FSCu 8212
501
7.4.1. Khi nim
Kt qu hot ng kinh doanh ca doanh
nghip bao gm kt qu hot ng sn
xut kinh doanh v kt qu thu nhp khc.
7.4.2. Chng t
7.4.3. S k ton:
7.4.4. Kt cu ca TK 911
TK 911 - Xc nh kt qu kinh doanh
50
1
7.4. KE TOAN XAC NH KET QUA KINH DOANH
502
S s 7.4: Mt s nghip v ch yu lin
quan n xc nh kt qu kinh doanh:
50
2
TK O11
511, 512
515, 711
G82
G85, 811
G41
G42
8211
8212
421
8212
(2)
(4) (8)
(5)
(Gb)
(Ga)
(Ob)
(7)
(8)
421
(Oa)
(1)
7.4. KE TOAN XAC NH KET QUA KINH DOANH
503
CHNG 8
BO CO TI CHNH
504
Bit thit lp:
Bng cn i k ton,
Bo co kt qu hot ng kinh
doanh,
Bo co lu chuyn tin t v
Thuyt minh bo co ti chnh.
50
4
MC TIU
85
505
8.1.1. Nguyn tc lp v trnh by bo co ti chnh
Vic lp v trnh by bo co ti chnh phi
tun th su (06) nguyn tc:
a. Hot ng lin tc;
b. C s dn tch;
c. Nht qun;
d. Trng yu v tp hp;
e. B tr;
f. C th so snh.
50
5
8.1. MOT SO VAN E CHUNG VE BAO CAO TAI CHNH
506
8.1.2. Noi dung cua he thong ba o cao tai chnh
Bo co ti chnh quy nh cho cc doanh
nghip bao gm 4 biu mu bo co:
- ang can doI ko foan Mau so 01
N - ao cao kof qua hoaf dong
kInh doanh
Mau so 02 -
N
- ao cao Iuu chuyon fIon fo Mau so 03 -
N
- Thuyof mInh bao cao faI
chnh
Mau so 09 -
N
50
6
507
8.1.3. Trach nhiem, thi ha n no p bao cao tai chnh
- Trch nhim lp bo co ti chnh
(1) Tt c cc doanh nghip thuc cc ngnh, cc
thnh phn kinh t u phi lp v trnh by bo co
ti chnh nm.
(2) i vi doanh nghip Nh nc, cc doanh nghip
nim yt trn th trng chng khon cn phi lp
bo co ti chnh gia nin dng y .
(3) Cng ty m v tp on phi lp bo co ti chnh
hp nht gia nin v bo co ti chnh hp nht
vo cui k k ton nm theo quy nh.
50
7
508
-Thi hn np bo co ti chnh
-a) Thi hn np bo co ti chnh qu:
- n v k ton phi np bo co ti chnh qu
chm nht l 20 ngy, k t ngy kt thc k k
ton qu; i vi Tng cng ty nh nc chm
nht l 45 ngy;
- n v k ton trc thuc Tng cng ty nh nc
np bo co ti chnh qu cho Tng cng ty theo
thi hn do Tng cng ty quy nh.
50
8
8.1.3. Trach nhiem, thi ha n no p bao cao tai chnh
509
b) Thi hn np bo co ti chnh nm:
- n v k ton phi np bo co ti chnh nm
chm nht l 30 ngy, k t ngy kt thc k k
ton nm; i vi Tng cng ty nh nc chm
nht l 90 ngy;
-n v k ton trc thuc Tng cng ty nh nc
np bo co ti chnh nm cho Tng cng ty theo
thi hn do Tng cng ty quy nh.
+ i vi cc loi doanh nghip khc
50
9
510
6k6 L0kI
0khh hhIEF
ThoI
han
Iap
bao
ra o
hoI nha n bao rao
6o quan
IaI
rhnh
(1)
6ur
Thua
(Z)
6o
quan
Tho ng
ka
h
ra p
Ira n
(8)
6o quan
dang ky
kInh
doanh
1. 0uanh nghie
hha nuJ c
0uy,
ham
x x x x x
2. 0h cu vu n dau
tu nuJc nguai
ham x x x x x
8. Ca c luai duanh
nghie khac
ham x x x x
51
0
8.1.4. Ni nhan bao cao tai chnh
86
511
Ni dung v phng php tnh, ghi cc ch
tiu trong Bng cn i k ton: (xem mu
B01 DN Bng cn i k ton)
51
1
8.2. BANG CAN OI KE TOAN
512
Bo co kt qu hot ng kinh doanh l
bo co ti chnh tng hp, phn nh tng
qut tnh hnh v kt qu kinh doanh trong
mt k k ton ca doanh nghip.
(Xem Mu s B 02 DN)
8.3.1. Ngun gc s liu lp bo co:
8.3.2. Ni dung v phng php lp cc ch
tiu trong bo co Kt qu hot ng kinh
doanh:
51
2
8.3. BAO CAO KET QUA HOA T ONG KINH DOANH
513
(Xem Mu s B 03 DN)
8.4.1. Bn cht v ngha ca Bo co lu chuyn tin
t:
Lu chuyn tin t l bo co ti chnh tng hp phn nh
vic hnh thnh v s dng lng tin pht sinh trong k
bo co ca doanh nghip.
Da vo bo co Lu chuyn tin t, ngi s dng c
th nh gi c kh nng to ra tin, s bin ng ti
sn thun ca doanh nghip, kh nng thanh ton ca
doanh nghip v d on c lung tin trong k tip
theo.
8.4.2. Nguyn tc lp v trnh by Bo co lu chuyn tin
t
51
3
8.4. LA P BAO CAO LU CHUYEN TIEN TE
514
(Xem Mu s B 09 DN)
1- Bn cht v ngha ca Thuyt minh bo co
ti chnh:
Thuyt minh bo co ti chnh l mt b phn hp
thnh khng th tch ri ca bo co ti chnh ca
doanh nghip, c lp gii thch v b sung
thng tin v tnh hnh hot ng sn xut, kinh
doanh, tnh hnh ti chnh ca doanh nghip trong
k bo co m cc bo co ti chnh khc khng
th trnh by r rng v chi tit c.
51
4
8.5. LA P BANG THUYET MINH BAO CAO TAI CHNH
515
2- Ni dung ca Thuyt minh bo co ti chnh:
Thuyt minh bo co ti chnh trnh by khi qut
c im hot ng ca doanh nghip: ni dung
mt s ch k ton c doanh nghip la
chn p dng; tnh hnh v l do bin ng
ca mt s i tng ti sn v ngun vn quan
trng; phn tch mt s ch tiu ti chnh ch yu
v cc kin ngh ca doanh nghip.
51
5
516
3- C s lp Thuyt minh bo co ti chnh:
Thuyt minh bo co ti chnh c lp cn c
vo s liu trong:
- Cc s k ton k bo co;
- Bng cn i k ton k bo co, Bo co Kt
qu hot ng kinh doanh k bo co, - Thuyt
minh bo co ti chnh k trc, nm trc.
- Cn c vo tnh hnh thc t ca doanh nghip
v cc ti liu lin quan khc.
51
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