oy TOM TAT MOT SO DIEM MOI CUA THONG TU SO 2002014/TT-BTC Ch ke toin doanh nghigp ban hinh theo Quyét inh s6 15/2006/QD-BTC dn nay d ti qua 9 nim thye higa va da béc 15 nhiu diém chia phit hop wi Taéng Ié va Chuan mve ke todn qudc té ctiag nis thye tidn didn sa tai Vigt Nom. Dé dép ing yeu eau quin fy kinht€ trong giai doan méi thie déy méi traéng dau tr kink doanh va hoi nhap quéc te. Bé Tai chinh 4a ban hanh Théng tu s6 200/2014/TT-BTC Ince din Ché 48 Ke tosn donnls nghiep, thay thé cho Quyét dinh x5 15/2006 QD-BTC ~a Thing he 33 2442009/TT-BTC. Ching tdi xin tom ti mot s6 Giga méi nds bét cha Théng tw 66 200/2014/TEBTC 80 V6i QD s6 15/2006/QD-BTC va Théng tw s6 244/2009/TT-BTC ahw sau: 1 DON VITIEN TE TRONG KE T¢ el ire geet ee eee eee Cac doauh nghigp 6 nghigp vu thu, chi chi yéu bang ngoai 8, dép img di cd, iéu chun tai Digu 4 Thong tw av se duoc elon més loai ngoai t@ lam dom vi tien t8 6 gli so ké tod. ‘Doanh nghiép sir dung ngoai té lam dom vi hén t¢ trong k¢ toan thi dng thei vé: lép Bao cdo ti chink (BCTC) theo ngoat té con phar chuyén doi BCTC sang Dong Viet Nam. BCTC mang anh phap If 48 cong b6 2a céng ching va nop eée co quan c6 thin quyén tai ‘Vigt Nam la BCTC duoc arinh bay Bang Dong Vist Nam va phai dieoc kiém tod. ‘Vige thay 46: don vi tién t8 trong ké todn néu khong théa cac tién chuéa tai Diéu 4 Thong tw ny sé chi due thisc hign tai thi diém bat daw nién dp ké todn moiagin han va dai han: Vi.du nhw Chi phi tra trade trade day phén thanh TK 142 “Chi phi tré trréc ngin hen” va TK, .2 “Chi phi tra trrée dai han’ thi nay b8 TK 142 “Chi phi tra trade ngan han” va chi edn ghi ‘nhiin Chi phi tra trade vao TK 242 “Chi phi tra trade". CP tra trade vao TK 242, Luu ¥: Tuy ahién khi lép BCTC thi vén phi téch ca agin han va dai han => VD Tét cd cée chi ‘pl trh trade déu Gugc hach ton vio TK 242 “Chi phi tr trade” khong phén bit ngin han bay dai han, dén cuéi ky Iép BCTC thi can ct vao thbi gian phan 66 c6n lai la qua hay khing qua 12 thang 48 phan loai ra Chi phi wa trade ng’n han va Chi phi tra wurde da han khi lén BCTC Bé cic ti khodn: Tai khoan 129 “Dy phing giam gia fu te ngin han” Tai khodn 139 “Dy phing phai thu kho di Tai khodn 142 “Chi phi wa trade ngin han” ‘Tai khodn 144 “Camm c6. ky quY. Icy cuge ngén han’ Tai khodn 159 “Dy phing gidm gid hing tin kho” ‘Tai khoén 223 “Dau te véo cng ty liga két‘Tai khodn 31] “Vay agin hen” Tai khoén 315 “No di han dén han tra” Tai khodn 342 “No di han” Tai khodn 351 “Quy dy phong tre cap mat vige kim” Tai khodn 415 “Quy dr phong tai chinh” Tai khodn 431 “Quy khen thndng phic loi” Tai khodn 512 “Doan thu bén hing n6i b3” Tai khowin 531 “Hang bén bi tra lai” Tai khosn 532 “Giam gid hing bn” Toa b6 tai khoan ngoai bang CDKT. ‘Thém tai khoan: Tai khodn 171 “Giao dich mua, bén Iai trai phiéu chinh phir Tai khodn 353 “Quy khen thuéng. phtic Loi”‘Tai khodn 356 “Quy phat wign khoa hoe v8 cing nghé” ‘Tai khoan 357 “Quy binh én gid ‘Tai Khoan 417 “Quy h8 tra sip xép doanh nghiép” 4. Thay 4ii céc thi khodn sau: Tai khoan 121 “Chimg khodn kinh doanh” (trede déy goi la Baw tw chimg khoan ngin han) Se ese OX EE eet east er rt ey carl osnd (cece ire chee eae era) ‘Tai khoan 222 “Dau tur vio cOng ty lien doanh, lign ket” (truce day 1a Gop vin lién doanh) ‘Tai khodn 228 “Dib ur ic” (uurdc diy ta Bia tr dai hyn khéc) ‘Tai khodn 229 “Dy phéng ton that tai san” (trade day 1a Dw phéng gidm git dau te dai shan) ‘Tai khodn 242 “Chi phi tra trade” (de day 1a Chi phi tra rade dai an)‘Tai khoan 244 “Cam c6, thé chap, ki} qui. ky cuoc” (trade day la Ky qui. key cuoe dat hon) Tai khoin 341 “Vay va ng thué ti chia” (truce day la Vay dai ben) Tai khoin 343 “Nhin ky quy. Kp cuoc” (tmde day 1a Nhdn ky quy, ky cuge dai han) Tai khan 411 “Von déu tr cta chit so hit” (inrdc day 1a Neudn von kinh dant) ‘Tai khodn 421 “Lor nhuéan sau thud chwa phn phéi” (trade 1a Loi ahuan chua phin phéi) Tai khoain 521 “Céc khoan gidm tris doank thu” (g6p 3 tai khodn 521, 531, 332 truée day) 5. Hiréng din cw thé nguyén tic eé todm 4éi vei ting logi tai khoin 6. Thay ddi nguyén tie ké toan chi tiét: ‘TK 1113 “Vang tién t@”: Phéa oh toh hinh bién €ong va aia ti ving fidw @ tat qui cia DN (Tnwse déy Ja TK 1113 “Ving, bac, kim ki quy, 68 qu": Phin an gia tri vang, bac, kim khi, 24 quy nip, xvat, ton 3).TK 122 “Tién gii ngin hang”: Khodn shdu chi Neda hing khong duoc ahi ém TK 112 “Tién git agin hing” ma duoc phin énh tuone te vay ugdn hang (TK 341-Vay va ng thué ti chinh, Thong tu 2002014TF BIC 4a bs TK 311 “Vay ngin han’ va TK 315 “No dai han dén han ta) ‘Thay doi cach xac dimh ty gia danh gia Iai cac Tai khoan co goc ngoai te: - _ Danb gia lei cdc khoan muc tién t8 c6 g6c ngoai té: tai tat cA cac thé: diém phdi lap BCTC (khéng bao gdm céc khoan nhén trade cia aguéi mua hode tra truée cho ngmét ‘ban bang ngoai té, Doank thu nh truce hodc cht phi tra trav bang ngoai t2). = Bo sung thém: phai anh gia loi Cac khoan cho vay. dat coc. ky croc, ky quy duoc: quyén nan lai hod uhin dat coc, ky coe, ky qu¥ bing ngoai t@ phai hoan tra, ‘TK 121 “Chimg khodn kink doanh”: ~ Chi ghi aban ching khodn kink doanh, cin cing khodn ném gitv chi dao han diréi 12 thang chuyén sang ghi 6TK 128 “Déu wnam git’ dén agay do han” ~ Kihi duge chia ed ite bing ed phiéu, aha diu ta chi theo doi sé rong 6 phiéw tang ‘thém trén Thuyét minh bao céo tai chin, Khang gti nin gid mj c6 phiéu duo: abéa, ‘khéng chi abgn doanh thu host dong tii chink va khéng eh akin taag gid ti khodn dau ‘wvio céng ty 6 phan.“Teehng hep 333 thd cng ty can vi sip abip foam b) Tai xin va Ne ph td ca cing ty con vio ching ty me: Phai chi gidm aif tri ghi sé khodn iu tw; Ghi nhén ton bé ti sin. ng phai tré cia céng con bi isi thé theo sia trip If tai ngay sdp nhdp. Phan chénh léch git eid phi khoan dau fur va gid t1i hop IF duoc shi nhin vo Doani thu tii chinh hode Chi phi téi chinh. Vige phan phdi lei nliugin cho chis s¢ hive tai cong ty me duce cfn cir vio mic Loa nbusin san thé cha phin phd thube so ids cua cong ty me tren Béio cto tai chink gp wht Ké toam hep dang hep tc kinh doanh (BCC): Théag tv 200/2014/TT-BIC néu sae 68 vvé céc trubma hop cia hop dng hop téc kinh doanh so v6i QD 15/2006 @igu 44): Néu BCC quy dinh céc bén khéc tham gia BCC éwoe hudng mét khodn loi aluén 6 éinh ma Khong pho thudc vao KQKD ciia hop dong. trudng hep néy méc di hinh thie phap Iy cia hop dong 1a BCC nhuag ban chat cia hop dng 1A thué tai san phai ghi nhdn theo ban chat a Thu tai san. ‘TK 229 “Dy phong tén cht tai sin” (tnsde dy ld "De pong gikm gid Adu ue di han): t div tw vio don vi kde: La Ichoia dw phéng tin thit do Doaah aghiép twhi 16. Déi véi khoan da ar vio céng ty lién doanh, lién két. chi trich Jap khoan du phéng do céng ty lién doanh. lién bi lo neu Bao cao tai chinh khéng ap dung phuong phép Von chti sé lntu 401 voi khoan dau te aay.Nguydn tie ké toan cdc khodn phii thu: ‘Néu 1d rng nguyen tic hach todn gifts tai khoan 131 “Phai thu ciia khich hang”. Tai khoan 136 “Phai thns n6i b6” va Tai Khoam 138 “Phai thu khac + TK 131 “Phat thu ctia khach hang”: g6m céc khoan phéi thu mang tinh chit thuong mat phat sinh tir giao dich c6 tinh chat mua-ban. cite thoi phi thu gita dom vi cép ta va don vi cép dui tne thude khong o6 tw edch php nbn hach toén phy thude = TK138 “Phai thu khdc”: gdm cfc khoda phai thu khéng c6 tinh thuong mai, khéng én quan dn giao dich mua bin hi lép Bao co tai chinh, cau cit &} han cin Ipi cia cic khoan phai thu 48 phin loai la dai ‘han hoge ngan han (twong tw Vi du TK 242 “Chi phi tra trade” trén). Céc chi tiéu phai the cia Bang Cén di ke tosn cé the bao 26m ca céc khoan due phan énh 6 céc Tai khoan khéc. Bén giao uy thac xuat khau str dung TK. 131 “Phat thu khach hing”. béa nhén uy théc sir dung TK 138 “Phas thu kehAc”. ngoat tne phan thu vé phi uy thie. TK 138 “Phai thu hdc” phin él cdc thoda cho baa hic amon bing ui sm phi td 1 (ab cho aston bane tin thi pi ke toa La eho vay trén TX 1283 “Cho vay")Neuyén tic ké ton Hing tn kho: - Bo ip dung phuong phap LIFO (nhap sau xust trade): = BB sung kj thuét sinh gia theo PHUONG PHAP GId BAN LE ~ _ Néu chi tiét cach hach todn cac truoag hop xuet kho khuyéa mai, quang céo. = Khéng véu hod lai vay d6i véi nha thdu xty lip = Khéng 4p dung TK 157 “Hang giti di bin” khi chuyén hing tén Kho cho ede don vi ph thude (ma sir dung TK 136 “Phai thu ndi bo”). ‘TK 133 “Thué GIGT duoc khau trix”: = Nav chi tiét ky thudt chia thud GTGT wong hop déng hop téc kinh doanh (BCC) - Bo cac bit ton ké Khai thué GTGT dau véo va dau ra trong céc giao dich san pharm Jhing hod tiéw diing néi bé. khuyéa mii quing céo ‘Nguyén tic ké toan Tai san cé dim, Bat dng sin dau tw va Xay dung co bin: = Khi mua Tai san c6 dinh néu doe nhan hem dhém hiét bj. plu ting thay thé thi phar xac dinh va ghi nhan riéng san pham. phu ting thiet bi thay thé theo gid tj hop ly. Neuyén gid mua Tai san co dink mua duge xac dinh bang tong gid tr cua tai san duoc nua fir i gia tri san pham, thi¢t bj, phy ting thay the, = Cae chi phi Bo dirang, sita clita, duy mi cho Tai sin cé dinh hoat déng bin thug inh ky duge mich medic dir phong phai tri’ TK 352 “Du phong phai wa” (khing sit dung ‘TR 335 “Chi phi phai 2”) ft €bng sin dw te cho chm’ hog dng phi rich kin hao: Bit dng sin du rw mim gine ché-rang gid, doanl nghigp khiéng rich khin hao ma wéc dink tn thét do giim gid mi - Gh Glu tw xiy dmg Bék 46ng sin oi dung tai khoin 241 —Xay dung co bin” 8 tip hop chi phi xy dung Bat déng san siz dung cho nhieu mue dich. Khi cong trinh, dw dn hoan thin ban giao dua vao sir dung. ké todn can of cach thire sir dung tai sin trong thye té dé chuyén chi phi dau tw:xay dug phit hop v6i ban chit cia ting loai‘TK 242 “Chi phi tra true”: = Phat theo dai chi tiét thoi gian tra traée 3 phan loai trén bang Cn 461 ké toan - Chip phat han tdi phiéu khéne gh ahaa la cht phi tr truse. Thué TNDN hoan --Khéng oir dung hii niém chénh léch vinh vida = Duce phép Bil tir én Béo edo tii chinh kh ciia cling Doanh aghiép va cling ce quan thué quan Wy Ké toan cac khoan ng phai tra: fwrong ty khoam phai thu. (Céc khodn thué gin thu uhu thué GTGT (true tiép va gidn tiép). thué TTBB. XK Bio vé moi ‘tryéag va céc loot thué g:an thu khac phat loa: trix ca kho: s6 liéu vé doanh thu g6p trén Béo ‘fo tat chinh hage bao edo kc. Ké ton céc khoda ng phai tra: treng ty khoin phai thu (Cc khodn thud gin thu nhw thud GTGT (trve tiép va gién tip), thué TTB, XK, Bio v8 moi trang va cic logi dhné gién thu khée phai loai mitra khéi s6 lién vé doanh thu g6p én Bao ‘cdo ti chinh hoge béo e4o kha Chi phi phai tra: = Phan biét Tai khoam 335 “Chi phi phai tra” va Tai khoan 352 “Dye phng phi tra” = TK 352 “Du phong phai tra” khéug chiic chin vé mat thoi gian va gid tri, hang hod, lich vu chea nbién, ‘TK341 “Vay va ng'thué tai chinh”: Ba TK 311 “Vay agén han’. TK 315 “No dai han dén han tra” va g6p vio TK 341 “Vay va. no. ‘ue ti chink”. khéng bao gom vay dui hinh thire phat hank trai phiéu.Ké toan cac khodn chi phi: + _Céc Khon chi phi khéng Suge coi la chi phi tinh thué Thu ahip doanh aghiép theo guy {nh cia Ludi tind ning 05 Gay ai bod don chimg ti va 6% hoch ton ing theo Ché 63 ‘ke toan thi khag duge ghi aiém chi phi ké todn ma hi digu chinh trong quyét toan thus Thu abép doanh aghiép 42 lim tang 68 thné The abép doanh nghiép phi nép. IV. CHUNG TU KE T0. Doanh nzhiép éuoc citi dong way dung. thiée ké biéu mdu chime ts ké toén alae phii dé ime duoc cac yéu cau cia Luat Ke toan va Gam bio 5 sang. minh bach. Ce loai ching tir ké tof tai Phy Ie 3 Thing tw chi mang tinh hung din. Truong hop doenh nnghiép hing tw:xay dime. thi ke cho riéng mith doe thi cé the ap dang theo Phin ive 3 V. SOKE To. Doanh aghigp duoc nr-xay dung biéu mdu sé ké todu cho siéug minh shwng phai dim bao cong cap théng tin vé giao dich kinh té mét céch minh bach, day a. Trrong hop khdng tw xéy dmg dung bigu méu s6 ké roan theo phy luc 4 Thing ww. ‘Ngodi ra, Taéng nw con 06 quy dint méi hung dén chuyén 48; 56 dw én 66 ke toda. Thang ne nay €6 hid ige tie ngdy 05/02/2015 va dp cng cho nam iat chink bit déw ode sau ngdy 01/01/2015.