Kế Toán Tài chính Doanh Nghiệp

K Ton Ti chnh Doanh Nghip1
Chng 1 T CHC CNG TC K TON TRONG DOANH NGHIP

Theo quy nh ca Lut K ton (iu 48) c Quc hi Kha XI, k hp th 3 thng qua ny 17/6/2003, yu cu doanh nghip phi T chc b my k ton, b tr ngi lm k ton hoc thu lm k ton. T chc cng tc k ton l mt trong nhng ni dung quan trng trong t chc cng tc qun l doanh nghip. Vi chc nng cung cp thng tin v kim tra cc hot ng kinh t - ti chnh trong doanh nghip nn cng tc k ton nh hng trc tip n cht lng v hiu qu ca cng tc qun l mt doanh nghip. Mt khc, n cn nh hng n vic p ng cc yu cu qun l khc nhau ca cc i tng c quyn hn trc tip hoc gin tip n hot ng ca doanh nghip, trong c cc c quan chc nng ca nh nc. Ni dung t chc cng tc k ton trong doanh nghip c t chc nh sau: 1.1 T CHC B MY K TON T chc b my k ton l mt trong nhng ni dung quan trng hng u trong t chc cng tc k ton doanh nghip, bi suy cho cng th cht lng ca cng tc k ton ph thuc trc tip vo trnh , kh nng thnh tho, o c ngh nghip v s phn cng, phn nhim hp l ca cc nhn vin trong b my k ton. T chc b my k ton l t chc v nhn s thc hin vic thu nhp, x l v cung cp thng tin k ton cho cc i tng khc nhau. Ni dung t chc b my k ton bao gm: xc nh s lng nhn vin cn phi c; yu cu v trnh ngh nghip; b tr v phn cng nhn vin thc hin cc cng vic c th; xc lp mi quan h gia cc b phn k ton vi nhau cng nh gia b phn k ton vi cc b phn qun l khc c lin quan, k hoch cng tc v vic kim tra tnh hnh thc hin k hoch... Ni chung, t chc b my k ton cn cn c vo quy m ca doanh nghip, trnh ngh nghip v yu cu qun l, c im v t chc sn xut, qun l v iu kin v c s vt cht k thut phc v cho vic thu thp, x l, cung cp thng tin. M hnh t chc b my k ton doanh nghip c nh hng theo 2 dng: t chc k ton tp trung v t chc k ton phn tn. - T chc k ton tp trung l m hnh t chc c c im ton b cng vic x l thng tin trong ton doanh nghip c thc hin tp trung phng k ton, cn cc b phn v n v trc thuc ch thc hin vic thu nhp, phn loi v chuyn chng t cng cc bo co nghip v v phng k ton x l v tng hp thng tin (gi chung l n v bo s). M hnh t chc k ton tp trung c u im l cng vic t chc b my gn nh, tit kim, vic x l v cung cp thng tin nhanh nhy. Tuy nhin nhng u im ny ch c th pht huy c trong iu kin doanh nghip c t chc sn xut v
qun l mang tnh tp trung, c s vt cht - k thut phc v cho vic x l thng tin c trang b hin i, y , ng b.
M hnh t chc k ton tp trung n v k ton (DN)
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n v bo s ghi o TK 627
(4) Cuoi nien o ke toan
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n v bo s
(4) Cuoi nien o ke toan ieu chnh so chenh lech tien lng ngh phep thc te phat sinh ln hn chi ph a trch trc oi vi cong nhan san xuat khac (5) Hoan nhap chenh lech chi ph trch trc tien lng ngh phep ln hn tien lng ngh phep thc te phat sinh TK 622, 623 (1) So trch trc tien lng ngh phep cua cong nhan san xuat hang thang oi vi cong nhan xay lap, cong nhan ieu khien may thi cong trong doanh nghiep xay lap (2) Tien lng ngh phep phai tra cho cong nhan san xuat (3) Trch BHXH, BHYT, KPC tnh tren tien lng ngh phep phai tra. TK 622, 623 TK 338 TK 334 TK 338 (3) Nhan khoan hoan tra cua c quan BHXH ve khoan doanh nghiep a chi (2) Khau tr lng tien nop ho BHXH, BHYT cho cong nhan vien. (1) Trch BHXH, BHYT, KPC tnh vao chi ph SXKD (4) Nop (chi) BHXH, BHYT, KPC theo quy nh (3) BHXH phai tra thay lng cho cong nhan vien TK 111, 112 TK 334
TK 622, 623, 627, 641, 642, 241 TK 338
TK 111, 112
TK 334
(3) (2)
Tien thng phai tra t quy khen thng BHXH phai tra thay lng
(1) Tien lng, tien cong, phu cap an gia ca tnh cho cac oi tng chi ph SXKD (6) Tnh thue thu nhap cong nhan vien phai nop Nha nc (5) ng trc va thanh toan cac khoan cho cong nhan vien. (4) Cac khoan khau tr vao lng TK 431 (4311) TK 338 (3383) TK 622, 623, 627, 641, 642, 241 TK 334 TK 338 (3338) T chc k ton phn tn l m hnh t chc c c im: cng vic k ton c phn cng cho cc b phn v n v trc thuc thc hin mt phn hoc ton b nhng ni dung pht sinh ti b phn v n v mnh (cng c th c nhng b phn ch thc hin vic thu nhp chng t ban u). Phng k ton i vi nhng ni dung pht sinh lin quan n ton doanh nghip (v cho nhng b phn cha c iu kin thc hin cng vic k ton), kt hp vi bo co k ton do cc n v trc thuc gi ln tng hp v lp ra cc bo co chung cho ton doanh nghip theo quy nh. M hnh t chc k ton phn tn c u im l p ng c yu cu v thng tin phc v cho qun l ni b cc b phn, n v trc thuc nhng nu khng kho t chc th b my k ton s tr nn cng knh, tn km v chng cho trong cng vic chuyn mn. M hnh ny p dng ph hp cho cc doanh nghip c quy m ln m c im t chc v qun l tri trn mt a bn rng, phn tn trn nhiu a phng, vng, lnh th v hot ng kinh doanh mang tnh cht a ngnh, a lnh vc.
M hnh t chc k ton phn tn n v k ton (DN)
...
n v bo s
n v bo s
n v k ton trc thuc
n v k ton trc thuc
...
- C cu ca b my k ton: b my k ton doanh nghip thu nhn thng tin
ban u v x l thng tin theo nh hng va to lp c thng tin k ton ti chnh, va to lp c thng tin k ton qun tr. Vic xc lp c cu ca b my k ton cn cn c vo nh hng ny phn cng nhm t c mc tiu to lp v cung cp thng tin cho nhiu i tng. Thng thng, c cu t chc b my k ton bao gm cc b phn thc hin cc phn hnh: + B phn k ton lao ng tin lng + B phn k ton TSC, cng c, vt liu
+ B phn k ton chi ph sn xut v tnh gi thnh sn phm (kim nhim cc ni dung khc thuc v k ton qun tr). + B phn k ton tng hp + B phn k ton XDCB (nu c khi lng XDCB ln) + Cc nhn vin k ton cc phn xng hoc b phn sn xut - Ngoi ra nu cng tc ti chnh cha c t chc ring th c cu thnh mt b phn nm trong b my k ton thng k ca doanh nghip thc hin cc chc nng ti chnh doanh nghip nh lp k hoch ti chnh, t chc huy ng v s dng vn, t chc thanh ton cng n... B my k ton trong doanh nghip c t di s lnh o v iu khin ca ngi ph trch k ton doanh nghip, c chc v l k ton trng. Tuy nhin cng cn lu vic t chc b my k ton ngoi vic ph thuc vo quy m ca doanh nghip cn ph thuc hnh thc s hu ca doanh nghip nn c th c nhng doanh nghip ch c mt hoc hai, ba nhn vin k ton v khng t ra chc v k ton trng v cng c nhng doanh nghip ch thu ngi lm k ton ch khng tuyn ngi lm k ton. Song d t chc b my di hnh thc no i na th vn trnh ngh nghip v o c ngh nghip ca ngi lm k ton vn l nhn t quyt nh n cht lng ca thng tin k ton, c bit l ngi ph trch k ton ca doanh. 1.2 T CHC TRANG B C S VT CHT K THUT PHC V CHO CNG TC K TON T chc trang b nhng phng tin k thut x l thng tin trong iu kin cng ngh tin hc pht trin s to ra c bc t ph quan trng trong vic bo m tnh nhanh nhy v hu ch ca thng tin k ton cho nhiu i tng khc nhau. Hin nay vic ng dng tin hc vo cng tc k ton ang tr thnh xu th chung ca thi i v kt qu do vic ng dng ny mang li l ht sc to ln. Vic ng dng ny c kt qu tt hu nh mi loi hnh doanh nghip. Vn t ra l phi c phng n u t, ng dng mt cch ph hp vi quy m v iu kin qun l doanh nghip khai thc mt cch trit nhng u im vn c ca cng ngh tin hc. T chc trang b nhng phng tin k thut ng dng cng ngh tin hc bao gm trang b phn cng (h thng my tnh) v trang b phn mm (chng trnh k ton trn my). Trnh lng ph ph trng v mnh dn trong u t khai thc th mnh ca cng ngh tin hc cng l trch nhim ca k ton trng trong vic nng cao cht lng ca thng tin k ton cng nh vai tr ca k ton i vi cng tc qun l. Sau y gii thiu cc m hnh t chc h thng s k ton v h thng ti khon k ton p dng cho cc doanh nghip Vit Nam (Xem mu s ca cc hnh thc s k ton phn ph lc).
1.3 T CHC VN DNG CC CH K TON 1.3.1 T CHC VN DNG CH CHNG T K TON Chng t k ton l nhng chng minh bng giy t v nghip v kinh t pht sinh v thc s hon thnh. Chng t k ton phi c lp r rng, y , kp thi, chnh xc theo ni dung quy nh trn mu. Trong trng hp chng t k ton cha c quy nh mu th n v k ton c t lp chng t k ton nhng phi c y cc ni dung quy nh. Ch chng t k ton c nh nc quy nh trong Lut k ton c tnh cht chung, lin quan n nhiu lnh vc hot ng cng nh cc thnh phn kinh t khc nhau. Do vy, cn cn c vo quy nh ca ch chng t k ton v c im hot ng ca doanh nghip chn la, xc nh cc loi chng t cn phi s dng trong cng tc k ton. Cn lu bn cnh nhng chng t c quy nh bt but trong ch , cn c nhng chng t hon ton mang tnh cht hng dn lin quan n k thut v phng php hch ton m doanh nghip cn phi thit lp mt cch thch ng vi yu cu cung cp v x l thng tin. Chng t k ton c lp nhiu b phn khc nhau trong doanh nghip k c bn ngoi doanh nghip nn vic xc lp quy trnh lun chuyn chng t cho cc loi chng t khc nhau nhm bo m chng t v n phng k ton trong thi hn ngn nht c ngha ht sc quan trng trong vic bo m tnh kp thi cho vic kim tra, x l v cung cp thng tin. 1.3.2 T CHC VN DNG H THNG TI KHON K TON H thng ti khon k ton thng nht p dng trong doanh nghip l mt m hnh phn loi i tng k ton c nh nc quy nh thc hin vic x l thng tin gn lin vi tng i tng k ton nhm phc v cho vic tng hp v kim tra, kim sot. Cc ni dung c bn c quy nh trong h thng ti khon bao gm: loi ti khon, tn gi ti khon, s lng ti khon, cng dng v ni dung phn nh vo tng ti khon, mt s quan h i ng ch yu gia cc ti khon c lin quan. H thng ti khon k ton c quy nh chung cho nhiu loi hnh doanh nghip khc nhau nn doanh nghip cn phi cn c vo c im hot ng, yu cu v kh nng qun l la chn cc ti khon ph hp v s dng chng ng theo cc quy nh v ghi chp trong tng ti khon. Vic xc nh cc ti khon phi s dng l c s t chc ht thng s k ton tng hp v chi tit nhm x l thng tin ph hp vi yu cu qun l ca doanh nghip. H thng ti khon k ton p dng cho cc doanh nghip bao gm 10 loi ti khon trong cc ti khon t loi 1 n loi 9 thc hin theo phng php ghi kp, cn ti khon loi 0 thc hin theo phng php ghi n. 1.3.3 T CHC VN DNG CH S K TON T chc h thng s k ton tng hp v chi tit x l thng tin t cc chng t k ton nhm phc v cho vic xc lp cc bo co ti chnh v qun tr cng nh phc
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v cho vic kim tra , kim sot tng loi ti sn tng loi ngun vn cng nh tng qu trnh hot ng ca doanh nghip c ngha rt quan trng trong vic thc hin cc chc nng ca k ton. H thng s k ton bao gm nhiu loi s khc nhau trong c nhng loi s c m theo yu cu v c im qun l ca doanh nghip. t chc h thng s k ton ph hp cn phi cn c vo quy m ca doanh nghip, c im v t chc sn xut v qun l, tnh cht ca quy trnh sn xut v c im v i tng k ton ca doanh nghip. Theo hng dn ca B ti chnh th doanh nghip c th t chc h thng s k ton theo 1 trong 4 m hnh khc nhau (gi l hnh thc s k ton). Hnh thc k ton: Nht k - S ci Hnh thc k ton: Nht k chung Hnh thc k ton: Chng t ghi s Hnh thc k ton: Nht k - chng t Vic s dng hnh thc k ton no l do doanh nghip t quyt nh da trn nhng cn c nu trn v phi tun th nguyn tc nht qun. Tuy nhin trong cc hnh thc k ton trn th hnh thc k ton Nht k chung c u im l rt d p dng, vn dng ph hp cho mi loi hnh doanh nghip v rt d dng trong ng dng tin hc vo k ton. 1.3.4 T CHC CUNG CP THNG TIN QUA H THNG BO CO K TON Bo co k ton l kt qu ca cng tc k ton trong doanh nghip, l ngun thng tin cho cc nh qun tr ca doanh nghip cng nh cho cc i tng khc bn ngoi doanh nghip trong c cc c quan chc nng ca nh nc. Bo co k ton bao gm 2 phn h: h thng bo co ti chnh v h thng bo co qun tr. - Bo co ti chnh bao gm nhng bo co c nh nc quy nh thng nht m doanh nghip phi c trch nhim lp ng theo mu quy nh, ng phng php v phi gi, np cho cc ni theo quy nh ng thi hn. Theo quy nh hin nay th h thng bo co ti chnh bao gm: + Bng cn i k ton + Bo co kt qu hot ng kinh doanh + Bo co lu chuyn tin t + Bng thuyt minh bo co ti chnh
- Bo co qun tr bao gm cc bo co c lp ra phc v cho yu cu qun tr ca doanh nghip cc cp khc nhau. Bo co qun tr khng bt buc phi cng khai. 1.4 T CHC KIM TRA K TON Kim tra k ton nhm m bo cho cng tc k ton trong doanh nghip thc hin ng chnh sch, ch c ban hnh, thng tin do k ton cung cp c tin cy cao, vic t chc cng tc k ton tit kim v t hiu qu cao. Ni dung kim tra bao gm: kim tra vic tnh ton, ghi chp, phn nh trn cc chng t k ton, s k ton, bo co k ton: kim tra vic chp hnh ch , th l v k ton, vic t chc b my k ton, vic xy dng v thc hin k hoch cng tc, vic thc hin nhim v v quyn hn ca k ton trng. Kim tra k ton phi c thc hin ngay ti n v k ton l doanh nghip cng nh cc n v trc thuc. Kim tra k ton cn c thc hin thng xuyn, lin tc v c h thng. Mi thi k hot ng ca doanh nghip cn c kim tra k ton. Kim tra k ton do n v k ton t thc hin, bn cnh cn phi chu s kim tra ca c quan ch qun v c quan ti chnh theo ch kim tra k ton. T chc kim tra k ton l trch nhim ca k ton trng ti doanh nghip. Cn phi cn c vo yu cu cng tc m xc nh ni dung, phm vi, thi im v phng php tin hnh kim tra k ton. 1.5 T CHC PHN TCH HOT NG KINH T TRONG DOANH NGHIP Phn tch hot ng kinh t l cng vic rt quan trng i vi cng tc qun l trong doanh nghip. Thng qua vic phn tch s ch ra c nhng u, nhc im ca doanh nghip trong t chc thc hin k hoch SXKD, nu ra c nhng nguyn nhn ca nhng thnh cng hoc tht bi khi thc hin cc mc tiu c ra, ng thi cn cho thy c nhng kh nng tim tng cn c khai thc, s dng nng cao hiu qu SXKD.
Chng 2 K TON VN BNG TIN V CC KHON NG TRC

2.1 C IM K TON VN BNG TIN, CC KHON NG TRC 2.1.1 c im Vn bng tin l mt b phn ca ti sn lu ng bao gm: tin mt ti qu; tin gi Ngn hng v tin ang chuyn. Cc khon ng trc l cc khon tm ng, tm tr trc nhng khon ny l mt b phn ca ti sn lu ng bao gm: tm ng cho cng nhn vin ca doanh nghip, chi ph tr trc, cc khon th chp, k cc, k qu ngn hn. 2.1.1 Nhim v ca k ton
1. Phn nh kp thi cc khon thu, chi, tm ng, tr trc, th chp, k cc k qu. Thc hin vic kim tra, i chiu s liu thng xuyn gia k ton vi th qu bo m gim st cht ch. 2. T chc thc hin u cc quy nh v chng t, th tc hch ton. 3. 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. 2.2 NGUYN TC HCH TON 2.1.1 Nguyn tc hch ton vn bng tin: (1) K ton vn bng tin s dng n v tin t thng nht l VN. (2) Cc doanh nghip c s dng ngoi t trong hot ng SXKD phi quy i ngoi t ra ng Vit Nam theo t gi thc t do Ngn hng Nh nc Vit Nam cng b ti thi im pht sinh nghip v ghi s k ton . ng thi phi hch ton chi tit ngoi t theo tng loi nguyn t trn TK 007 - Ngoi t cc loi (Ti khon ngoi bng cn i k ton). (3) Vng, bc, qu phn nh ti khon vn bng tin ch p dng cho cc doanh nghip khng c chc nng kinh doanh vng, bc, qu. Khi tnh gi xut ca vng, bc, qu v ngoi t c th p dng mt trong cc phng php sau: Bnh qun gia quyn, Nhp trc - xut trc, Nhp sau - xut trc, Gi thc t ch danh. 2.1.2 Nguyn tc hch ton cc khon ng trc: 2.1.2.1Nguyn tc chi tm ng: - Ch tm ng cho cn b, cng nhn vin chc hoc ngi lao ng lm vic ti doanh nghip. - Ch tm ng theo ng ni dung quy nh. - Ch c giao tm ng mi khi thanh ton ht s tm ng c.
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- i vi ngi nhn tm ng, tin giao tm ng cho mc ch no phi s dng ng mc ch v ni dung cng vic c ph duyt. Khng c chuyn giao tin tm ng cho ngi khc. Sau khi hon thnh cng vic, ngi nhn tm ng phi lp bn thanh ton tm ng nh km cc chng t gc xc minh vic chi tiu thanh ton ngay. S tin tm ng nu chi khng ht phi np li qu ng thi hn quy nh, nu qu hn Doanh nghip s khu tr lng ca ngi nhn tm ng. Ngc li, nu s chi vt s c thanh ton b sung. - K ton phi m s chi tit theo di cht ch tng ngi nhn tm ng, theo tng ln tm ng v thanh ton tm ng. 2.1.2.2Nguyn tc hch ton cc khon chi ph tr trc: Hch ton vo chi ph tr trc ngn hn nhng khon chi ph pht sinh c lin quan n kt qu hot ng mt nm ti chnh. Hch ton vo chi ph tr trc di hn nhng khon chi ph pht sinh c lin quan n kt qu hot ng trn mt nm ti chnh. Vic tnh v phn b chi ph tr trc vo chi ph SXKD tng k hch ton phi cn c vo tnh cht, mc tng loi chi ph m la chn phng php v tiu thc hp l. K ton phi theo di chi tit tng khon chi ph tr trc pht sinh, phn b vo cc i tng chu chi ph ca tng k hch ton v s cn li cha phn b vo chi ph.
2.2.1 K TON TIN MT TI QU Tin mt ca doanh nghip bao gm tin Vit Nam, ngoi t, vng bc, kim kh qu, qu. * Chng t, s sch v th tc hch ton: Chng t s dng hch ton tin ti qu gm: - Chng t gc (chng t nh km): ha n GTGT hoc ho n bn hng, giy ngh tm ng, thanh ton tm ng, bng lng, hp ng, bin lai thu tin (05.TT), bng k vng bc qu (06.TT), bng kim k qu (07a.TT dng cho VN v 07b.TT dng cho ngoi t, VBQ). - Chng t dng ghi s: phiu thu (01.TT), phiu chi (02.TT) * S sch s dng - i vi hnh thc Nht k chung gm cc s: nht k chung, nht k c bit, nht k thu tin, nht k chi tin, s ci, s qu. - i vi hnh thc Chng t ghi s gm: s chng t ghi s, s ci, s qu. - i vi hnh thc Nht k s ci gm: s Nht k s ci, s qu. - i vi hnh thc Nht k chng t gm: s nht k chng t s 1, bng k s 1, s ci.
K ton qu tin mt chu trch nhim m s k ton tin mt ghi chp hng ngy, lin tc theo trnh t pht sinh cc khon thu chi qu tin mt, ngoi t, vng bc qu v tnh ra s tn qu tin mt mi thi im. Ring vng, bc, qu nhn k cc, k qu phi theo di ring 1 s. Hng ngy, th qu phi kim k s tn qu tin mt thc t v tin hnh i chiu vi s liu ca s qu tin mt v s k ton tin mt. Nu c chnh lch, k ton v th qu phi kim tra li xc nh nguyn nhn v kin ngh bin php x l chnh lch. Quy trnh chung ghi s k ton vn bng tin
- i vi hnh thc Nht k chung: Khng s Chng t gc dung Phi C s dng S qu (th qu) Phi NK thu tin NK chi tin S Ci NKC S Ci TK
TK 112
TK TK
TK 112
TK
- i vi hnh thc Chng t ghi s: Chng t gc Chng t ghi s S Ci
TK
TK 112
TK S qu (th qu) - i vi hnh thc Nht k S Ci: TK Chng t gc Nht k s Ci

TK 112
TK S qu (th qu) - i vi hnh thc Nht k chng t: Phi Chng t gc Phi Bng k s 1, s 2 NK chng t s 1, s 2 S Ci
* Ti khon s dng: ti khon 111 Tin mt dng phn nh s hin c v tnh hnh thu, chi tin mt ti qu: TK 111 c 3 TK cp 2 : TK 1111: Tin Vit Nam TK 1112: Ngoi t
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TK 1113: Vng, bc, qu, kim kh qu Kt cu v ni dung phn nh ca TK 111 Tin mt (t nghin cu) 2.2.1.1Phng php hch ton tin mt ti qu l ng Vit Nam: (1) Thu tin mt t vic bn hng ha hay cung cp dch v cho khch hng v nhp qu: Trng hp doanh nghip np thu GTGT theo phng php khu tr : N TK 111 (1111) - Tin mt (VN) C TK 511 - Doanh thu bn hng v cung cp dch v C TK 3331 - Thu GTGT phi np Trng hp doanh nghip np thu GTGT theo phng php trc tip, doanh thu bn hng l tng gi thanh ton : N TK 111 (1111) - Tin mt (VN) C TK 511 - Doanh thu bn hng v cung cp dch v (2) Nhp qu tin mt t cc khon thu nhp hot ng khc ca doanh nghip. N TK 111 (1111) - Tin mt (VN) C TK 515 - Doanh thu hot ng ti chnh C TK 711 - Thu nhp khc C TK 3331 - Thu GTGT phi np (nu c) (3) Thu n ca khch hng hoc tin ng trc ca khch hng v nhp qu N TK 111 (1111) - Tin mt (VN) C TK 131 - Phi thu khch hng (4) Rt tin gi ngn hng v nhp qu tin mt N TK 111 (1111) - Tin mt (VN) C TK 112 (1121) - Tin gi ngn hng (VN) (5) Nhn tin k cc, k qu ngn hn hoc di hn v nhp qu N TK 111 (1111) - Tin mt (VN) C TK 338 (3388) - Phi tr khc (nu k cc, k qu ngn hn) hoc C TK 344 - K cc, k qu di hn (6) Thu hi tin k cc, k qu ngn hn hoc di hn v nhp qu N TK 111 (1111) - Tin mt (VN) C TK 144 - K cc, k qu ngn hn hoc C TK 244 - K cc, k qu di hn (7) Thu hi vn t khon u t ngn hn, di hn nhp qu N TK 111 (1111) - Tin mt (VN) C TK 121 - u t chng khon ngn hn
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C TK 128 - u t ngn hn khc C TK 221 - u t chng khon di hn C TK 222 - Gp vn lin doanh di hn C TK 288 - u t di hn khc (8) Chi tin mt mua sm vt t, hng ha, TSC hoc chi cho u t XDCB N TK 152 - Nguyn vt liu N TK 153 - Cng c - dng c N TK 156 - Hng ho N TK 211 - TSC hu hnh N TK 213 - TSC v hnh N TK 241 - Chi ph u t XDCB C TK 111 - Tin mt (VN) (9) Cc khon chi ph hot ng SXKD v hot ng khc c chi bng tin mt N TK 621 - Chi ph nguyn, vt liu trc tip N TK 627 - Chi ph sn xut chung N TK 635 - Chi ph ti chnh N TK 641 - Chi ph bn hng N TK 642 - Chi ph qun l doanh nghip N TK 811 - Chi ph khc C TK 111 (1111) - Tin mt (VN) (10) Chi bng tin mt thanh ton cc khon n phi tr N TK 311 - Vay ngn h n N TK 315 - N di hn n hn phi tr N TK 331 - Phi tr ngi bn N TK 333 - Thu v cc khon phi np NSNN N TK 334 - Phi tr cng nhn vin N TK 341 - Vay di hn N TK 342 - N di hn C TK 111 (1111) - Tin mt (VN) (11) Chi bng tin mt hon tr cc khon nhn k cc, k qu ngn hn, hoc di hn N TK 338 (3388) (Hon tr tin nhn k cc, k qu ngn hn) N TK 344 (Hon tr tin nhn k cc, k qu di hn) C TK 111 (1111) - Tin mt (VN) (12) Chi bng tin mt k cc, k qu ngn hn, hoc di hn
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N TK 144 - K cc, k qu ngn hn N TK 244 - K cc, k qu di hn C TK 111 (1111) - Tin mt (VN) (13) Khi kim k qu tin mt v c s chnh lch so vi s k ton tin mt nhng cha xc nh c nguyn nhn ch x l Nu chnh lch tha cn c bng kim k qu, k ton ghi: N TK 111 (1111) - Tin mt (VN) C TK 338 (3381) - Ti sn tha ch x l Nu chnh lch thiu cn c bng kim k qu, k ton ghi: N TK 138 (1381) - Ti sn thiu ch x l C TK 111 -(1111) Tin mt (VN) 2.2.1.2Phng php hch ton tin mt ti qu l ngoi t: a/. Mt s thut ng: (theo Chun mc k ton s 10: Nhng nh hng ca vic thay i t gi hi oi). 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 bo co ti chnh. T gi hi oi : l t gi trao i gia hai n v tin t. Chnh lch t gi hi oi (gi tt l chnh lch t gi): l chnh lch 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 t gi hi oi khc nhau. T gi hi oi cui k: l t gi hi oi s dng ti ngy lp bng cn i k ton. T gi thc t: l t gi mua bn thc t bnh qun lin ngn hng do Ngn hng Nh nc Vit Nam cng b ti thi im pht sinh nghip v. T gi hch ton: l t gi c s dng n nh trong mt k k ton. Doanh nghip c th s dng t gi thc t cui k trc lm t gi hch ton cho k ny.
Ch : K ton cc giao dch bng ngoi t, theo on 08 - chun mc k ton s 10 quy nh:Mt giao dch bng ngoi t phi c hch ton v ghi nhn ban u theo n v tin t k ton bng vic p dng t gi hi oi gia n v tin t k ton v ngoi t ti ngy giao dch. Doanh nghip thng thng p dng t gi thc t hch ton ngoi t. Tuy nhin, nu doanh nghip c nhiu nghip v kinh t pht sinh lin quan n ngoi t, n gin v thun tin cho vic ghi s k ton hng ngy, k ton c th s dng t gi hch ton ghi s.
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Khi p dng t gi hch ton th cc ti khon phn nh vt t, hng ha, ti sn c nh, doanh thu, chi ph khi, cc khon thu phi np c nghip v kinh t pht sinh lin quan n ngoi t th lun lun c ghi s theo t gi thc t. i vi doanh nghip p dng t gi thc t, khi xut ngoi t chuyn i, chi tr, phi tnh theo t gi thc t xut ngoi t (p dng mt trong bn phng php: bnh qun gia quyn, nhp trc - xut trc, nhp sau - xut trc, thc t ch danh). Chnh lch gia t gi hch ton v t gi thc t ti thi im pht sinh nghip v c phn nh vo TK 413 Chnh lch t gi.
b/. Phng php hch ton phn nh mt s nghip v kinh t ch yu: - Trng hp Doanh nghip s dng t gi thc t: (1) Doanh thu bn chu phi thu bng ngoi t N TK 131 - Phi thu khch hng (theo t gi thc t ti thi im ghi nhn n phi thu) C TK 511 - Doanh thu bn hng (2) Khch hng tr n cho doanh nghip bng ngoi t N TK 111 (1112) - Ngoi t nhp qu (theo t gi thc t ti thi im thu c n) N TK 112 (1122) - Ngoi t gi Ngn hng (theo t gi thc t ti thi im thu c n) C TK 131 - Phi thu khch hng (theo t gi lc ghi nhn n phi thu) C TK 413 - Chnh lch do t gi thc t thi im thu c n ln hn t gi thc t thi im ghi nhn n phi thu Trng hp t gi lc thu c n nh hn t gi lc ghi nhn n phi thu th khon chnh lch c hch ton vo bn N TK 413. (3) Doanh thu bn hng thu bng ngoi t N TK 111 (1112) - Ngoi t nhp qu (theo t gi thc t) N TK 112 (1122) - Ngoi t gi Ngn hng (theo t gi thc t) C TK 511 Doanh thu bn hng (theo t gi thc t) (4) Mua sm vt t, hng ha, TSC phi chi bng ngoi t: N TK 151 - Hng mua i ng N TK 152 - Nguyn vt liu N TK 153 - Cng c - dng c N TK 156 - Hng ha N TK 211 - TSC hu hnh N TK 213 - TSC v hnh Theo t gi thc t ti thi im pht sinh nghip v.
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C TK 111 (1112) C TK 112 (1122)
Theo t gi thc t xut ngoi t.
C TK 413 - Chnh lch do t gi thc t thi im pht sinh nghip v ln hn t gi thc t xut ngoi t. Trng hp t gi thc t ti thi im pht sinh nghip v nh hn t gi thc t xut ngoi t th khon chnh lch c hch ton vo bn N TK 413. (5) Cc khon chi ph pht sinh phi chi bng ngoi t: N TK 627 - Chi ph sn xut chung N TK 641 - Chi ph bn hng N TK 642 - Chi ph qun l doanh nghip N TK 635 - Chi ph ti chnh N TK 811 - Chi ph khc C TK 111 (1112) - Ngoi t mt C TK 112 (1122) - Ngoi t gi ngn hng Theo t gi thc t xut ngoi t. Theo t gi thc t ti thi im pht sinh nghip v.
C TK 413 - Chnh lch do t gi thc t thI im pht sinh nghip v ln hn t gi thc t xut ngoI t. Trng hp t gi thc t ti thi im pht sinh nghip v nh hn t gi thc t xut ngoi t th khon chnh lch c hch ton vo bn N TK 413. (6) Phn nh khon n phi tr bng ngoi t v vic mua chu vt t, hng ha, TSC hoc c cung cp dch v: N TK 151, 152, 153, 156 N TK 211, 213, 241 N TK 627, 641,642 (7) Chi ngoi t tr n ngi bn N TK 331 - Theo t gi thc t lc ghi nhn n phi tr C TK 111 (1112) - Ngoi t mt C TK 112 (1122) - Ngoi t gi ngn hng Theo t gi thc t xut ngoi t. Theo t gi thc t ti thi im pht sinh nghip v.
C TK 331 - Theo t gi thc t ti thi im ghi nhn n phi tr.
C TK 413 - Chnh lch do t gi thc t lc ghi nhn n phi tr ln hn t gi thc t xut ngoi t. Trng hp t gi thc t lc ghi nhn n phi tr nh hn t gi thc t xut ngoi t th khon chnh lch c hch ton vo bn N TK 413. V d: S d u thng 9/2003 ca TK 1112 : 62.000.000 (chi tit 4.000 USD, t gi 15.500/USD) Trong thng 9/2003 pht sinh nghip v kinh t v ngoi t l tin mt nh sau:
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(1) Ngy 01/9 bn hng thu bng tin mt l ngoi t 3.000USD, t gi thc t 15.502/USD, s ngoi t nhp qu tin mt. (2) Ngy 01/9 xut qu tin mt mua hng ha v nhp kho 5.000USD, t gi thc t 15.504/USD. (3) Ngy 03/9 bn hng thu bng ngoi t l tin mt 4.000USD, t gi thc t 15.506/USD, s ngoi t nhp qu. (4) Ngy 05/9 bn ngoi t 3.000USD, t gi thc t 15.508/USD. (5) Ngy 06/9 np 3.000USD vo Ngn Hng. TGTT 15.510/USD Cho bit DN p dng phng php t gi thc t, TGTT xut ngoi t tnh theo phng php FIFO. Yu cu: Tnh ton v lp nh khon cc nghip v kinh t pht sinh trn. Gii (1) Phn nh doanh thu bn hng thu bng tin mt l ngoi t: N TK 1112 46.506.000 C TK 511 (3.000USD x 15.502/USD) 46.506.000
S chi tit USD (TK 007): +3.000USD (2) Xut qu tin mt mua hng ha: N TK 1561 77.520.000 C TK 413 (5.000x15.504) (4.000x15.500)+ (1.000x15.502) (77.520.000-77.502.000) 18.000 C TK 1112 77.502.000
S chi tit USD (TK 007):-5.000USD (3) Phn nh doanh thu bn hng thu bng tin mt l ngoi t: N TK 1112 62.024.000 C TK 511 (4) Bn ngoi t : N TK 1111 46.524.000 C TK 515 (5) Np ngoi t vo NH: N TK 1122 31.012.000 (2.000USD x 15.506/USD) C TK 1112 31.012.000 S chi tit USD(TK 007) : -2.000USD (3.000USD x 15.508/USD) (2.000x15.502)+(1.000x15.506) 14.000 (46.524.000-46.510.000) C TK 1112 46.510.000 (4.000USD x 15.506/USD) 62.024.000
S chi tit USD(TK 007): +4.000USD
S chi tit USD(TK 007): -3.000USD
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- Trng hp doanh nghip s dng t gi hch ton: (1) Phn nh doanh thu bn hng thu bng ngoi t N TK 111 (1112) N TK 111 (1122) Theo t gi hch ton
C TK 511 - Theo t gi thc t ti thi im pht sinh nghip v C TK 413 - Chnh lch do t gi thc t nh hn t gi hch ton. hoc N TK 413: Chnh lch do t gi thc t ln hn t gi hch ton. (2) Phn nh doanh thu bn chu phi thu bng ngoi t N TK 131 - theo t gi hch ton C TK 511 - Theo t gi thc t C TK 413 - Chnh lch do t gi thc t nh hn t gi hch ton. hoc N TK 413: Chnh lch do t gi thc t ln hn t gi hch ton. (3) Khch hng tr n cho doanh nghip bng ngoi t N TK 111 (1112) N TK 111 (1122) C TK 131 N TK 151, 152, 153, 156 N TK 211, 213, 241 N TK 627, 641, 642 Theo t gi hch ton
(4) Mua sm vt t, hng ha, TSC hoc chi ph phi chi bng ngoi t Theo t gi thc t ti thi im pht sinh nghip v
C TK 111 (1112), 112 (1122) - Theo t gi hch ton C TK 413 - Chnh lch do t gi thc t ln hn t gi hch ton. hoc N TK 413: Chnh lch do t gi thc t nh hn t gi hch ton. (5) Phn nh khon n phi tr bng ngoi t v vic mua sm vt t, hng ha, TSC hoc chi ph N TK 151, 152, 153, 156 N TK 211, 213, 241 N TK 627, 641, 642 C TK 331 - Theo t gi hch ton C TK 413 - Chnh lch do t gi thc t ln hn t gi hch ton. hoc N TK 413: Chnh lch do t gi thc t nh hn t gi hch ton. (6) Chi tin ngoi t tr n ngi bn N TK 331 C TK 111 (1112) C TK 112 (1122)
Theo t gi thc t ti thi im pht sinh nghip v
Theo t gi hch ton
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V d: Ly li v d trn, bit DN s dng t ga hch ton thng 9/2003 15.000 /USD, s d u k TK 111.2: 60.000.000( 4.000USDx15.000/USD): Gii (1) Phn nh doanh thu bn hng thu bng tin mt l ngoi t: N TK 1112 45.000.000 N TK 413 1.506.000 C TK 511 (3.000USD x 15.000/USD) (46.506.000-45.000.000)
46.506.000 (3.000USD x 15.502/USD)
S chi tit USD (TK 007): +3.000USD (2) Xut qu tin mt mua hng ha: N TK 1561 77.520.000 C TK 1112 C TK 413 (5.000x15.504) (5.000x15.000) (77.520.000-75.000.000) 75.000.000 2.520.000
S chi tit USD (TK 007):-5.000USD (3) Phn nh doanh thu bn hng thu bng tin mt l ngoi t: N TK 1112 60.000.000 N TK 413 2.024.000 62.024.000 (4.000USD x 15.506/USD) C TK 511 (4) Bn ngoi t : N TK 1111 46.524.000 C TK 1112 C TK 515 (5) Np ngoi t vo NH: N TK 1122 30.000.000 C TK 1112 (2.000USD x 15.000/USD) 30.000.000 (3.000USD x 15.508/USD) (3.000x15.000) 45.000.000 1.524.000 (4.000USD x 15.000/USD)
S chi tit USD(TK 007): +4.000USD
S chi tit USD(TK 007): -3.000USD
S chi tit USD(TK 007) : -2.000USD
c/. iu chnh t gi vo cui k: Cui k hch ton, k ton cn c vo t gi thc t do Ngn hng Nh nc Vit Nam cng b thi im cui k nh gi li s d ngoi t ca ti khon vn bng tin, n phi thu, n phi tr. - Nu t gi thc t bnh qun lin Ngn hng > t gi hch ton trn s k ton, th: Chnh lch tng vn bng tin hoc n phi thu bng ngoi t do t gi tng, ghi N TK 111 (1112), 112 (1122), 131 C TK 413
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Chnh lch tng n phi tr bng ngoi t do t gi tng, ghi N TK 413 C TK 311, 315, 331, 341, 342 - Nu t gi thc t bnh qun lin Ngn hng < t gi hch ton trn s k ton, th: Chnh lch gim vn bng tin hoc n phi thu bng ngoi t do t gi gim, ghi: N TK 111 (1112), 112 (1122), 131 C TK 413 Chnh lch gim n phi tr bng ngoi t do t gi gim, ghi: N TK 311, 315, 331, 341, 342 C TK 413 2.2.1.3K ton vng bc, qu Gi ca vng bc qu khi nhp c ghi s theo gi mua thc t. Khi xut vng bc qu c th tnh theo mt trong bn phng php: bnh qun gia quyn, nhp trc - xut trc, nhp sau - xut trc, thc t ch danh).Tuy nhin, do vng bc qu l loi ti sn c gi tr ln v mang tnh ring bit nn phng php gi thc t ch danh thng c s dng. Nu c chnh lch gia gi xut v gi thanh ton thi im pht sinh nghip v th c phn nh vo TK 515 hoc TK 635. Lu : Khon chnh lch gia gi xut v gi thanh ton lin quan n vng bc, qu c th phn nh vo TK 413 trong k k ton. Cui k phi kt chuyn khon chnh lch ny sang TK 515 hoc TK 635. Ring vng bc, qu nhn k cc, k qu nhp theo gi no th khi xut hon tr li phi ghi theo gi . - Phng php hch ton mt s nghip v kinh t pht sinh ch yu: (1) Mua vng bc, qu nhp qu: N TK 111 (1113) C TK 111 (1111), 112 (1121) (2) Nhn k cc, k qu bng vng bc, qu N TK 111 (1113) - gi thc t nhp C TK 338 (3388) - nhn k cc, k qu ngn hn hoc C TK 344 - nhn k cc, k qu di hn (3) Khch hng tr n cho doanh nghip bng vng bc, qu N TK 111 (1113) - gi thc t c thanh ton C TK 131 - gi thc t lc ghi nhn n phI thu C TK 515 - Chnh lch do gi thc t lc c thanh ton ln hn gi lc ghi nhn n phi thu. Trng hp ngc li th hch ton vo bn N TK 635. Gi mua thc t ghi trn ha n
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(4) Hon tr tin k cc, k qu ngn hn, di hn bng vng bc, qu N TK 338 (3388), 334 C TK 111 (1113) - Theo gi thc t lc nhn k cc, k qu (5) Xut vng bc, qu em k cc, k qu N TK 144 - K cc, k qu ngn hn N TK 244 - K cc, k qu di hn C TK 111 (1113) - Theo gi thc t xut (6) Xut vng bc, qu thanh ton n cho ng N TK 331- theo gi lc ghi nhn n phi tr C TK 111 (1113) - theo gi thc t xut C TK 515 - chnh lch do gi thc t xut nh hn gi thc t lc ghi nhn n phi tr Trng hp ngc li th hch ton vo bn N TK 635. 2.4 K TON TIN GI NGN HNG - Chng t s dng: hch ton cc khon tin gi l giy bo C, giy bo N, Phiu tnh li, ca Ngn hng km theo cc chng t gc (y nhim thu, y nhim chi, sc chuyn khon, sc bo chi...) - Ti khon s dng: TK 112 Tin gi Ngn hng theo di s hin c v tnh hnh bin ng tng, gim tin gi Ngn hng ca doanh nghip ti Ngn hng, kho bc, hay cng ty ti chnh). Kt cu v ni dung phn nh ca TK 112 - Tin gi Ngn hng (Sinh vin t nghin cu) TK 112 c 3 ti khon cp 2: TK 1121 - Tin Vit Nam: Phn nh cc khon tin Vit Nam ang gi ti Ngn hng. TK 1122 - Ngoi t: Phn nh cc khon ngoi t ang gi ti Ngn hng quy i ra ng Vit Nam. TK 1123 - Vng, bc, kim kh qu, qu: Phn nh gi tr vng bc, kim kh qu, qu gi ti Ngn hng. K ton tin gi Ngn hng l ngoi t hoc vng, bc, qu, th nguyn tc hch ton tng t nh hch ton tin mt l ngoi t hay vng bc, qu. S sch s dng: S chi tit: S tin gi ngn hng. S tng hp: Tu thuc vo hnh thc k ton cng ty p dng (cc loi s tng t nh k ton tin mt trnh by trong phn trn). i bn
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- Phng php hch ton mt s nghip v kinh t pht sinh ch yu: (1) Xut qu tin mt gi vo Ngn hng, cn c giy bo C ca Ngn hng, k ton ghi s: N TK 112 (1121, 1122) C TK 111 (1111, 1112) (2) Nhn c giy bo C ca Ngn hng v s tin ang chuyn vo ti khon ca n v, k ton ghi: N TK 112 (1121, 1122) C TK 113 (1131, 1132) (3) Nhn c giy bo C ca Ngn hng v khon tin do khch hng tr n bng chuyn khon: N TK 112 (1121, 1122) C TK 131 (4) Nhn li tin k cc, k qu ngn hn hoc di hn bng chuyn khon: N TK 112 - Tin gi Ngn hng. C TK 144 - K cc, k qu ngn hn. C TK 244 - K cc, k qu di hn. (5) Nhn gp vn lin doanh cc n v thnh vin chuyn n bng tin gi Ngn hng. N TK 112 - Tin gi Ngn hng. C TK 411 - Ngun vn kinh doanh. (6) Doanh thu bn hng ha, cung cp lao v, dch v cho khch hng hay thu nhp t cc hot ng khc ca doanh nghip thu bng chuyn khon: N TK 112 - Tin gi Ngn hng. C TK 511 - Doanh thu bn hng. C TK 515 - Doanh thu hot ng ti chnh. C TK 711 - Thu nhp khc. (7) Cn c phiu tnh li ca Ngn hng v giy bo Ngn hng phn nh li tin gi nh k: N TK 112 - Tin gi Ngn hng C TK 711 Thu nhp khc (8) Rt tin gi Ngn hng v nhp qu tin mt: N TK 111 - Tin mt C TK 112 - Tin gi ngn hng (9) Tr tin mua vt t, hng ha, ti sn c nh hoc chi ph pht sinh c chi bng chuyn khon:
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N TK 151, 152, 153, 156, 211, 213, 241 N TK 621, 627, 641, 642 C TK 112 (10) Chuyn tin gi Ngn hng u t ti chnh ngn hn, di hn: N TK 121- Chng khon ngn hn. N TK 128 - u t ngn hn khc. N TK 221 - u t chng khon di hn. N TK 222 - Gp vn lin doanh di hn. N TK 228 - u t di hn khc. C TK 112 - Tin gi Ngn hng. (11) Chuyn tin gi Ngn hng thanh ton cc khon phi tr, phi np: N TK 311 - Vay ngn hn. N TK 315 - N di hn n tr. N TK 331 - Phi tr ngi bn. N TK 333 - Thu v cc khon phi np Ngn sch nh nc. N TK 338 - Cc khon phi tr, phi np khc. N TK 341, 342 - Vay di hn, n di hn. C TK 112 - Tin gi Ngn hng. (12) Chuyn tin gi Ngn hng k cc, k qu ngn hn, di hn: N TK 114, 244 C TK 112 (13) Khi c s chnh lch gia s liu trn s k ton vi s liu trn giy bo hoc bn sao k Ngn hng n cui thng vn cha tm c nguyn nhn th k ton s ghi theo s liu ca Ngn hng, khon chnh lch thiu tha ch gii quyt: a) Nu s liu trn s k ton ln hn s liu trn giy bo hoc bn sao k Ngn hng: N TK 138 (1381) - Gi tr ti sn thiu ch x l. C TK 112 - Tin gi Ngn hng. b) Nu s liu trn s k ton nh hn s liu trn giy bo hoc bn sao k Ngn hng: N TK 112 - Tin gi Ngn hng. C TK 338 (3381) - Gi tr ti sn tha ch x l. Sang thng sau, tip tc kim tra, i chiu tm nguyn nhn chnh lch iu chnh li s liu ghi s.
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2.5 K TON TIN ANG CHUYN: Tin ang chuyn bao gm tin Vit Nam v ngoi t ca doanh nghip np vo Ngn hng, kho bc nhng cha nhn c giy bo N ca Ngn hng, kho bc hoc lm th tc chuyn tin qua bu in thanh ton nhng cha nhn c giy bo ca n v c th hng. - Chng t s dng: phiu chi, giy np tin, bin lai thu tin, phiu chuyn tin - Ti khon s dng: TK 113 - Tin ang chuyn phn nh tin ang chuyn ca doanh nghip. TK 113 c 2 ti khon cp 2: TK 1131 - Tin Vit Nam: phn nh s tin Vit Nam ang chuyn. TK 1132 - Ngoi t: phn nh s tin ngoi t ang chuyn. - Phng php hch ton mt s nghip v kinh t pht sinh ch yu: (1) Thu tin bn hng, tin n ca khch hng hoc cc khon thu nhp hot ng khc bng tin mt hoc sc np thng vo ngn hng, kho bc khng qua nhp qu, cui k cha nhn c giy bo ca Ngn hng, kho bc: N TK 113 - Tin ang chuyn. C TK 511 - Doanh thu bn hng. C TK 131 - Phi thu khch hng. C TK 512 - Doanh thu bn hng ni b. C TK 515 - Thu nhp hot ng ti chnh. C TK 711 - Thu nhp khc (2) Xut qu tin mt gi vo Ngn hng, nhng n cui k cha nhn c giy bo C ca Ngn hng: N TK 113 - Tin ang chuyn. C TK 111 - Tin mt. (3) Lm th tc chuyn tin qua Ngn hng, bu in thanh ton nhng n cui k vn cha nhn c giy bo N ca Ngn hng N TK 113 - Tin ang chuyn. C TK 111 - Tin mt. (4) Nhn c giy bo C ca Ngn hng v khon tin ang chuyn k trc: N TK 112 C TK 111 (5) Nhn c giy bo v khon n c thanh ton: N TK 331 C TK 113 Cc nghip v lin quan n ngoi t c phn nh tng t nh tin mt ( thay TK 1112 thnh 1132 ).
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2.6 K TON CC KHON NG TRC: Cc khon ng trc c phn nh nhm TK 14, bao gm: - TK 141 - Tm ng cho cng nhn vin ca doanh nghip. - TK 142 - Phn nh chi ph tr trc. TK 144 - Th chp, k cc, k qu ngn hn.
2.6.1 K ton tm ng cho cng nhn vin trong doanh nghip * Chng t s dng: - Giy ngh tm ng (03.TT) - Phiu chi (02.TT) - Bo co thanh ton tm ng (04.TT) - Cc chng t gc: Ha n mua hng, bin lai cc ph, vn chuyn * Ti khon s dng: k ton s dng TK 141 - Tm ng theo di cc khon tm ng cho cn b cng nhn vin ca doanh nghip v tnh hnh thanh ton cc khon tm ng . * Phng php hch ton mt s nghip v kinh t pht sinh ch yu: (1) Khi tm ng tin cho cng nhn vin chc ca doanh nghip, cn c vo phiu chi km theo giy ngh tm ng c duyt, k ton ghi: N TK 141 - Tm ng. C TK 111- Tin mt. (2) Khi hon thnh cng vic, ngi nhn tm ng lp bn thanh ton tm ng nh km cc chng t gc c lin quan k ton kim tra chng t v i chiu vi cc khon chi tm ng xc nh s chi tha hoc thiu, ng thi cn c vo ni dung kinh t ca tng khon chi trn cc chng t gc ghi s k ton cho ph hp. a) Trng hp s thc chi c duyt nh hn s tin tm ng - cn c s thc chi, k ton ghi s: N TK 151, 152, 153, 156 Hoc N TK 211, 213, 241 Hoc N TK 121, 128, 221, 222 Hoc N TK 627, 641, 642, 811, 635 C TK 141 Khon tin tm ng tha nhp li qu hoc khu tr lng ca ngi nhn tm ng. N TK 111 Hoc N TK 334 C TK 141
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b) Trng hp s thc chi c duyt ln hn s tin tm ng - cn c vo phiu chi c duyt thanh ton b sung cho ngi nhn tm ng, k ton ghi s: N TK 151, 152, 153, 156 Hoc N TK 211, 213, 241 Hoc N TK 121, 128, 221, 222, 228 Hoc N TK 627, 641, 642 C TK 141 - theo s tin tm ng C TK 111 - s c chi thm 2.6.2 K ton chi ph tr trc ngn hn: Chi ph tr trc ngn hn l nhng khon chi ph thc t pht sinh, nhng c lin quan n hot ng sn xut kinh doanh ca nhiu k thuc v mt nin k ton. V vy, khng th tnh ht ton b mt ln vo chi ph ngay trong k pht sinh m s c phn b dn cho nhiu k k ton. Mc ch l nhm th hin ng chi ph tham gia vo hot ng SXKD trong k, m bo nguyn tc ph hp ca k ton. - Ni dung ca chi ph tr trc gm c: + Chi ph tr trc v thu nh xng, nh kho, vn phng, phc v cho hot ng SXKD. + Chi ph mua cc loi bo him (bo him chy, n, bo him trch nhim dn s ch phng tin vn tI, bo him thn xe), cc loi l ph mua v tr 1 ln trong nm. + Cng c dng c xut kho mt ln vi gi tr ln. + Gi tr bao b lun chuyn, dng cho thu. + Chi ph trong thi gian ngng vic (ngoi k hoch) + Chi ph xy dng, lp t cc cng trnh tm phc v thi cng xy lp, chi ph vn khun, dn gio dng trong xy dng c bn. + Chi ph sa cha ln TSC pht sinh mt ln c gi tr ln. + Chi ph bn hng v chi ph qun l doanh nghip thc t pht sinh trong k i vi nhng hot ng c chu k kinh doanh di nhng trong k bo co khng c hoc c t doanh thu bn hng th c php kt chuyn mt phn chi ph, phn cn li ch kt chuyn xc nh kt qu kinh doanh k sau khi c doanh thu. - Ti khon s dng: K ton tng hp s dng TK 142 phn nh chi ph tr trc v tnh hnh phn b chi ph tr trc vo chi ph SXKD hoc kt chuyn tr vo doanh thu bn hng xc nh kt qu kinh doanh. Bn N : - Cc khon chi ph tr trc pht sinh ch phn b.
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- Chi ph bn hng v chi ph qun l doanh nghip ch kt chuyn xc nh kt qu kinh doanh. Bn C: - Phn b chi ph tr trc vo cc i tng chu chi ph c lin quan - Kt chuyn chi ph bn hng v chi ph qun l doanh nghip vo TK 911 xc nh kt qu kinh doanh. S d bn n Cc khon chi ph tr trc ch phn b hoc ch kt chuyn. TK 142 c 2 ti khon cp 2: TK 1421 - Chi ph tr trc: phn nh cc khon chi ph thc t pht sinh c nh hng ti kt qu hot ng ca nhiu k hch ton phi phn b dn vo chi ph ca nhiu k hch ton. TK 1422 - Chi ph ch kt chuyn: phn nh chi ph bn hng, chi ph qun l doanh nghip ch kt chuyn vo TK 911 xc nh kt qu kinh doanh k sau. TK 1422 - ch p dng i vi nhng doanh nghip c chu k hot ng kinh doanh di trong k bo co khng c hoc c t doanh thu nn c php ch kt chuyn tnh tr vo doanh thu bn hng ca k hch ton sau. - Phng php hch ton mt s nghip v kinh t ch yu: + K ton chi ph tr trc: (1) Cn c vo cc chng t c lin quan phn nh chi ph tr trc thc t pht sinh: N TK 142 (1421) C TK 111, 112: Tr trc tin thu TSC cho nhiu k hch ton. C TK 2413: Gi tr cng vic sa cha ln TSC hon thnh bn giao ch phn b. C TK 153: Gi tr cng c dng c xut kho ch phn b 2 ln hoc nhiu ln. C TK 111, 112: Tin mua bo him ti sn,... (2) Hng thng hoc nh k xc nh mc phn b chi ph tr trc tnh vo cc i tng chu chi ph c lin quan. Mc phn b c xc nh nh sau:
Mc phn b cho tng k
Tng s chi ph tr trc thc t pht sinh

s k d kin phn b
N TK 627, 641, 642 C TK 142 (1421)
theo mc phn b nh k
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+ K ton chi ph ch kt chuyn (1) Trng hp cc doanh nghip c chu k kinh doanh di, trong k bo co khng c doanh thu hoc doanh thu qu t s c php kt chuyn chi ph bn hng & chi ph qun l doanh nghip vo TK 1422. Cui k, k ton ghi: N TK 1422 - Chi ph ch kt chuyn. C TK 641 - Chi ph bn hng. C TK 642 - Chi ph qun l doanh nghip. (2) Cui k k ton sau, k ton tnh ton v kt chuyn chi ph bn hng v chi ph qun l doanh nghip ch kt chuyn cui k trc, ghi: N TK 911 - Xc nh kt qu kinh doanh. C TK 1422 - Chi ph ch kt chuyn. 2.6.2 K ton chi ph tr trc di hn: Chi ph tr trc di hn l loi chi ph thc t pht sinh nhng c lin quan n kt qu hot ng SXKD ca nhiu nin k ton v do vy cn phi phn b khon chi ph ny vo chi ph SXKD ca cc nin k ton c lin quan. - Ni dung chi ph tr trc di hn, gm: + Chi ph tr trc v thu hot ng TSC (quyn s dng t, nh xng, kho tng, vn phng lm vic, ca hng v TSC khc) phc v cho hot ng kinh doanh nhiu nm ti chnh. + Tin thu c s h tng tr trc cho nhiu nm v phc v cho kinh doanh nhiu k. + Chi ph tr trc phc v cho hot ng kinh doanh ca nhiu nm ti chnh. + Chi ph thnh lp doanh nghip, chi ph qung co pht sinh trong giai on trc hot ng. + Chi ph nghin cu c gi tr ln. + Ch ph cho giai on trin khai khng u tiu chun ghi nhn l TSC v hnh. + Chi ph o to cn b qun l v cng nhn k thut. + Chi ph di chuyn a im kinh doanh, hoc t chc li doanh nghip. + Li th thng mi trong trng hp mua li doanh nghip, sp nhp doanh nghip tnh cht mua li. + Chi ph mua cc loi bo him (bo him chy, n, bo him trch nhim dn s ch phng tin vn ti, bo him thn xe, bo him ti sn,.) v cc loi l ph m doanh nghip mua v tr mt ln cho nhiu nin k ton. + Cng c, dng c xut dng mt ln vi gi tr ln v bn thn cng c, dng c tham gia vo hot ng kinh doanh trn mt nm ti chnh phi phn b dn vo cc i tng chu chi ph trong nhiu nm. + Li mua hng tr chm, tr gp, li thu TSC thu ti chnh. -+Ch ph sa cha ln TSC pht sinh mt ln qu ln phi phn b nhiu nm.
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+ Cc khon khc. - Ti khon s dng TK 242 Chi ph tr trc di hn. - Kt cu ti khon ny nh sau: Bn N: Chi ph tr trc di hn pht sinh trong k. Bn c: Cc khon chi ph tr trc di hn phn b vo chi ph hot ng sn xut kinh doanh trong k. S d N: Cc khon chi ph tr trc di hn cha tnh vo chi ph hot ng sn xut kinh doanh ca nm ti chnh. - Phng php hch ton mt s nghip v kinh t ch yu: (1)Khi pht sinh cc khon chi ph thnh lp doanh nghip, chi ph o to nhn vin, chi ph qung co pht sinh trong giai on trc hot ng ca doanh nghip mi thnh lp, chi ph cho giai on nghin cu, chi ph chuyn dch a im. a/ Nu chi ph pht sinh khng ln th ghi nhn ton b vo chi ph SXKD trong k, ghi: N TK 641- Chi ph bn hng (Chi ph qung co) nhn N TK 642- Chi ph qun l doanh nghip (Chi ph thnh lp, chi ph o to vin, chi ph nghin cu,). N TK 133- Thu GTGT c khu tr (Nu c). C cc TK 111, 112, 152, 153, 331, 334,. b/Nu chi ph pht sinh ln phi phn b dn vo chi ph SXKD ca nhiu nm ti chnh th khi pht sinh chi ph c tp hp vo TK 242 Chi ph tr trc di hn, ghi: N TK 242- Chi ph tr trc di hn. N TK 133- Thu GTGT c khu tr (Nu c). C cc TK 111, 112, 152, 331, 334, 338, c/ nh k tin hnh phn b chi ph tr trc di hn vo chi ph SXKD, ghi: N cc TK 641,642 C TK 242- Chi ph tr trc di hn. (2)Khi tr trc tin thu TSC , thu c s h tng theo phng thc thu hot ng v phc v hot ng kinh doanh cho nhiu nm, ghi: N TK 242- Chi ph tr trc di hn. N TK 133- Thu GTGT c khu tr C cc TK 111, 112. nh k tin hnh phn theo tiu thc phn b hp l chi ph thu TSC , thu c s h tng vo chi ph SXKD, ghi:
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N cc TK 635, 642 C TK 242- Chi ph tr trc di hn. (3) i vi cng c, dng c xut dng mt ln c gi tr ln phi phn b dn vo chi ph SXKD hoc chi ph qun l kinh doanh trong nhiu nin c th thc hin theo hai phng php phn b sau: Phn b hai ln (trong 2 nin khc nhau) Phn b nhiu ln (t nht trong 2 nin ) Khi xut cng c, dng c, cn c vo phiu xut kho, ghi: N TK 242- Chi ph tr trc di hn. C TK 153- Cng, dng c. ng thi tin hnh phn b ln u (bng 50% gi tr cng c, dng c xut dng) vo chi ph SXKD hoc chi ph qun l, ghi: N TK 627, 641, 642 C TK 242- Chi ph tr trc di hn. Khi bo hng, bo mt hoc ht thi hn s dng theo quy nh, k ton tin hnh phn b gi tr cn li ca cng c, dng c vo chi ph SXKD hoc chi ph qun l sau khi tr gi tr ph liu thu hi, khon bi thng vt cht (nu c), theo cng th c:
S tin cng c, dng c = phn b 2 ln Gi tr cng c b hng 2 Gi tr ph liu thu hi (nu c) Khon bi thng vt cht (nu c)
a. Trng hp phn b hai ln:
K ton ghi: N TK 152- Nguyn liu, vt liu (gi tr ph liu thu hi nu c) N TK 138- Phi thu khc (S tin bi thng vt cht phi thu i vi ngi lm hng lm mt). N cc TK 627, 641, 642 (S phn b ln 2 cho cc i tng s dng). C TK 242- Chi ph tr trc di hn. b.Trng hp phn b nhiu ln: - Khi xut dng cng c, dng c, dng cho thu phi cn c vo gi tr, thi gian v mc tham gia ca chng trong qu trnh s dng xc nh s ln phn b v mc chi ph phn b mi ln cho tng loi cng c, dng c. Cn c xc nh mc chi ph phi phn b mi ln c th l thi gian s dng hoc khi lng sn phm, dch v m cng c tham gia kinh doanh trong tng k hch ton. Phng php hch ton tng t nh nh trng hp phn b 2 ln . Trong c hai trng hp phn b hai ln v phn b nhiu ln, k ton iu phi theo di chi tit cho tng khon chi ph m bo tng s chi ph phn b ph hp vi s chi ph pht sinh v ng i t ng chu chi ph.
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CHNG 3 KE TOAN CAC LOAI VAT LIEU VA CONG CU DUNG CU TRONG DOANH NGHIEP 3.1 KE TOAN NGUYEN VAT LIEU 3.1 .1. Khai niem va nhiem vu 3.1.1.1 Khai niem
Vat lieu la mot trong nhng yeu to c ban cua qua trnh san xuat kinh doanh, tham gia thng xuyen va trc tiep vao qua trnh san xuat san pham, anh hng trc tiep en chat lng cua san pham c san xuat.
ac iem cua vat lieu la tham gia vao mot chu ky san xuat, thay oi hnh dang ban au sau qua trnh s dung va chuyen toan bo gia tr vao gia tr cua san pham c san xuat. 3.1.1.1 Nhiem vu
Chi ph ve nguyen vat lieu chiem mot ty trong kha ln trong cau tao cua gia thanh, viec quan ly chat che tnh hnh cung cap, bao quan, d tr va s dung vat lieu la mot trong nhng no dung quan trong trong cong tac quan ly hoat ong SXKD doanh nghiep. e thc hien tot cong tac o can phai am bao cac nhiem vu sau: - Phan anh chnh xac, kp thi va kiem tra chat che tnh hnh cung cap vat lieu tren cac mat: so lng, chat lng, chung loai, gia tr va thi gian cung cap. - Tnh toan va phan bo chnh xac kp thi gai tr vat lieu xuat dung cho cac oi tng khac nhau, kiem tra chat che viec thc hien nh mc tieu hao vat lieu, phat hien, ngan chan kp thi nhng trng hp s dung vat lieu sai muc ch, lang ph. - Thng xuyen kiem tra viec thc hien nh mc d tr vat lieu, phat hien kp thi cac loai vat lieu ong kem pham chat, cha can dung va co bien phap giai phong e thu hoi von nhanh chong, han che cac thiet hai. - Thc hien viec kiem ke vat lieu theo yeu cau quan ly, lap cac bao cao ve vat lieu tham gia cong tac pahn tch viec thc hien ke hoach thu mua, d tr, s dung vat lieu. 3.1.2. Phan loai va tnh gia vat lieu 3.1.2.1. Phan loai vat lieu a. Can c vao cong dung chu yeu cua vat lieu vat lieu c phan thanh - Nguyen vat lieu chnh: bao gom cac loai nguyen lieu, vat lieu tham gia trc tiep vao qua trnh san xuat e cau tao nen thc the ban than cua san pham. - Vat lieu phu: bao gom cac loai vat lieu c s dung ket hp vi vat lieu chnh e nang coa chat lng cung nh tnh nang, tac dung cua san pahm va cac loai vat lieu phuc vu cho qua trnh haot ong va bao quan cac loai t lieu lao ong, phuc vu cho cong viec lao ong cua cong nhan. - Nhien lieu: gom cac loai vat lieu c dung e tao ra nang lng phuc vu cho hoat ong cua cac loai may moc thiet b va dung trc tiep cho san xuat. - Phu tung thay the: cac laoi vat lieu c s dung cho viec thay the, sa cha cac loai tai san co nh va may moc thiet b, phng tien van tai, truyen dan. 30
- Cac loai vat lieu khac: gom cac loai vat lieu khong thuoc nhng loai vat lieu a neu tren nh bao b ong goi san pham, phe lieu thu hoi c trong qua trnh san xuat thanh ly tai san.
b. Can c vao nguon cung cap vat lieu Vat lieu mua ngoai Vat lieu t san xuat Vat lieu co t nguon khac (c cap, nhan gop von)
Tuy nhien, e phuc vu tot hn cho cong viec quan ly th viec lap bang (so) danh iem vat lieu la het sc can thiet. Ten hanh xac lap danh iem theo loai, nhom th vat lieu. Can phai quy nh thong nhat ten goi, ky hieu, quy cach, n v tnh va gai hach toan cua tng th vat lieu.
3.1.2.2. Tnh gia vat lieu Tnh gia vat lieu phu thuoc vao phng phap quan ly va hach toan vat lieu: phng phap ke khai thng xuyen hoac phng phap kiem ke nh ky. - Phng phap ke khai thng xuyen Theo doi va phan anh mot cach thng xuyen lien tuc tnh hnh nhap xuat ton kho cua vat t tren so ke toan sau moi lan phat sinh nghiep vu nhap hoac xuat. Moi quan he gia nhap xuat ton kho c the hien qua cong thc sau: Tr gia ton au ky + tr gia nhap trong ky tr gia xuat trong ky= tr gia ton cuoi ky - Phng phap kiem ke nh ky Trong ky ke toan ch theo doi cac nghiep vu nhap vao, cuoi ky tien hanh kiem ke tnh hnh ton kho, nh gia roi t o mi xac nh tr gia hang a xuat trong ky. Moi quan he gia nhap xuat ton kho c the hien qua cong thc sau: Tr gia ton au ky + tr gia nhap trong ky tr gia ton( hien co) cuoi ky = tr gia xuat trong ky. a. Tnh gia nhap kho: Mua ngoai : Gia thc te nhap = gia mua thc te ( gia ghi tren hoa n) va thue nhap khau hoac thue khac c quy nh tnh vao gia vat lieu( neu co) + chi ph thu mua khoan chiet khau thng mai c hng, khoan giam gia hang mua va hang mua tra lai. T che bien hoac thue ngi gia cong che bien: Gia thuc te nhap = gia thc te nguyen vat lieu xuat che bien hoac thue ngoai gia cong che bien + chi ph che bien hoac chi ph theu ngoai gia cong che bien ke ca chi ph van chuyen vat lieu en ni che bien va sau khi che bien xong chuyen ve n v. Gop von kinh doanh hoac gop von co phan:
Gia thc te la gia c cac ben tham gia gop von, ai hi co ong hoac hoi ong quan tr thong nhat nh gia.
c cap Gia nhap kho = Gia do n v cap thong bao + chi ph van chuyen, boc d
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b. Phng phap tnh gia xuat kho e tnh gia xuat kho vat lieu doanh nghiep co the s dung mot trong bon phng phap: - Phng phap thc te ch doanh - Phng phap nhap trc xuat trc( FIFO) - Phng phap nhap sau xuat trc (LIFO) - Phng phap n gia bnh quan Viec s dung phng phap nao la do doanh nghiep quyet nh nhng phai tuan thu nguyen tac nhat quan. V du: Nguyen lieu ton au thang 200kg, n gia 1000/kg - Ngay 5 nhap 100kg, n gia 1100/kg - Ngay 10 xuat 250kg - Ngay 15 nhap 300kg, n ga 1200/kg - Ngay 25 xuat 250kg Hay tnh gia tr xuat kho nguyen lieu? Tnh gia vi phng phap ke khai thng xuyen - Theo phng phap nhap trc, xuat trc: Theo phng phap nay, gia cua hang nao nhap kho trc th c dung tnh gia xuat kho trc, neu thieu hang tiep tuc dung gia cua t nhap kho tiep theo. Nh vay: Ngay 10 xuat NL tr gia = (100kg x 1000) + (50kg x 1100) = 255.000 Ngay 25 xuat NL tr gia = (50kg x 1100) + (200kg x 1200) = 295.000 Theo phng phap nhap sau, xuat trc: theo phng phap nay, gia cua hang nao nhap kho sau va trc t trc th c dung tnh gia xuat kho trc, neu thieu hang tiep tuc dung ga cua t nhap kho trc ke tiep. Nh vay Ngay 10 xuat NL tr gia = (100kg x 1100) + (150kg x 1000) = 260.000 Ngay 25 xuat NL tr gia = 250kg x 1200 = 300.000 - Phng phap thc te ch danh: Theo phng phap nay, hang nao c ch nh xuat ra th dung gia nhap kho cua hang o e lam gia xuat kho. Nh vay: Gia s ngay 10 xuat 80kg nhap ngay 5 th tr gia nguyen lieu la : = 80kg x 1100 = 88.000 - Theo phng phap bnh quan gia quyen: Phng phap nay co hai cach tnh: Cach 1: Tnh gia bnh quan gia quyen lien hoan Vi cach nay ke toan tnh lai gia nhap kho bnh quan sau moi lan nhap kho va t o lay lam gia xuat kho cho t xuat o. Cu the: n gia bnh quan gia quyen tnh en ngay 10 la:
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[ ( 200kg x 1.000) + (100kg x 1.100)] : 300kg = 1.033/kg Tr gia NL xuat = 250kg x 1.033 = 258.250 n gia bnh quan gia quyen tnh en ngay 25 la: [ ( 50kg x 1.033) + (300kg x 1.200)] : 350kg = 1.176/kg Tr gia NL xuat = 250kg x 1.176 = 294.000 Cach 2: Tnh gia bnh quan gia quyen mot lan vao cuoi ky Vi cach nay ke toan ch tnh gia bnh quan vao thi iem cuoi ky, khi ket thuc nhap hang va lay gia bnh quan ca ky e lam gia xuat cho toan bo lng xuat ra trong ky. Cu the : Tnh gia bnh quan gia quyen co nh cho ca thang, xuat 1 lan la: [ ( 200kg x 1.000) + (100kg x 1.100) + (300kg x 1.200] : 600kg=1.117/kg Tr gia NL xuat trong thang = 500kg x 1.117 =558.500 Vi phng phap ke toan kiem ke nh ky Phng phap nay ch tnh gia tr xuat kho 1 lan vao cuoi thang khi co so lieu kiem kho thc te . V vay can tnh gia tr xuat kho 500kg - Theo phng phap nhap trc xuat trc: Ton kho cuoi ky 100kg x 1200 = 120.000 tr gia xuat kho 500kg la: [(200kg x 1.000) + (100kg x 1.100) + (300kg x 1.200] 120.000 = 550.000 - Theo phng phap nhap sau, xuat trc: Ton kho cuoi ky 100kg x 1000 = 100.000 tr gia xuat kho 500kg la: [(200kg x 1.000) + (100kg x 1.100) + (300kg x 1.200] 100.000 = 570.000 - Phng phap thc te ch danh: Gia s ton kho 100kg gia thc te ch danh lo nguyen lieu nhap ngay 5 tr gia 110.000, th gia tr xuat trong thang la 670.000 110.000 = 560.000 - Theo phng phap bnh quan gia quyen: Ch ap dung tnh gia bnh quan gia quyen cho ca thang, xuat mot lan la 558.500 (= 500kg x 1.117 =558.500
Ngoai gia thc te th doanh nnghiep co the s dung gia hach toan e phan anh s bien ong cua vat lieu trong ky. Gia hach toan la gai c xac nh ngay t au ky ke toan va s dung lien tuc trong ky ke toan. Co the lay gai ke haoch hoac gia cuoi ky trc e lam gia hach toan cho ky nay.
Gia hach toan ch c s dung trong hach toan chi tiet vat lieu, con trong hach toan tong hp van phai s dung ga thc te. Gia hach toan co u iem la phan anh kp thi s bie ong ve ga tr cua cac laoi vat lieu trong qua 1trnh sxkd. S dung ga hach toan ch c dung cho phng phap ke khai htng xuyen. Khi s dung gia hach toan e phan anh th cuoi ky ke toan phai tnh he so chenh lech gia gia thc te va gia hach toan cua vat lieu ton va nhap trong ky e xac nh gia thc te cua vat lieu xuat trong ky.
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He so chenh lech =
Gia thc te VL ton K + Gia thc te VL nhap TK Ga hach toan VL ton K + Gia hach toan VL nhap TK
Gia thc te VL xuat TK = Gia hach toan VL xuat TK * He so chenh lech 3.1.3. Ke toan tnh hnh nhap xuat vat lieu 3.1.3.1. Chng t ke toan
Ke toan tnh hnh nhap xuat vat lieu lien quan en nhieu loai chng t ke toan khac nhau, bao gom nhng chng t co tnh chat bat buoc lan nhng chng t hng dan hoac t lap. Du la loai chng t g cung phai am bao co au u cac yeu to c ban, tuan thu chat che trnh t lap, phe duyet va luan chueyn chng t e phuc vu cho yeu cau quan ly cac bo pahn co lieb quan va yeu cau ghi so, kiem tra cua ke toan.
- Phieu nhap kho - Phieu xuat kho - Phieu xuat kho kiem van chuyen noi bo - Phieu xuat vat t theo han mc - Phieu bao vat t con lai cuoi ky - Bang phan bo vat lieu s dung - 3.1.3.2. Ke toan chi tiet tnh hnh nhap, xuat vat lieu Ke toan chi tiet vat lieu va c thc hien kho, va c thc hien phong ke toan. Ke toan chi tiet c thc hien mot trong 3 phng phap sau: a. Phng phap the song song - kho: hang ngay can c vao cac chng t nhap, xuat thu kho ghi chep so lng vat lieu vao the kho va cuoi ngay tnh ra so ton kho cua tng loai vat lieu tren the kho. - phong ke toan: ghi chep tnh hnh nhap, xuat, ton cua tng loai vat lieu vao so chi tiet vat lieu ca ve mat so lng lan gia tr.
Hang ngay hoac nh ky, khi nhan c cac chng t nhap xuat vat lieu thu kho chuyen len, ke toan phai tien hanh kiem tra, ghi gai va phan anh vao cac so chi tiet. . cuoi thang can c vao cac so chi tiet e lap bang tong hp chi tiet nhap, xuat, ton vat lieu. So ton tren cac so chi tiet phai khp ung vi so ton tren the kho Chng t nhap So chi tiet vat lieu Chng t xuat 34 Bang tong hp nhap xuat ton
The kho
Bang tong hp nhap, xuat, ton vat lieu Thangnam Danh iem VL Ten vat lieu Ton au thang Nhap trong thang Xuat trong thang Ton cuoi thang
Phng phap the song song n gian, de thc hien va tien li khi c x ly bang may tnh.
NVL chnh - VL chnh A - VL chnh B . Cong Vat lieu phu - VL phu A - VL phu B Cong Tong cong
Hien nay phng phap nay c ap dung pho bien cac doanh nghiep.
b. Phng phap so oi chieu luan chuyen - kho: thu kho ghi chep tnh hnh nhap, xuat, ton cua tng loai vat lieu ve mat so lng vao the kho. - phong ke toan: ke toan theo doi tng loai vat lieu nhap, xuat ve so lng va gia tr tren so oi chieu luan chuyen va ch ghi chep 1 lan vao cuoi thang tren c s tong hp cac chng t nhap, xuat trong thang. Moi loai vat lieu c ghi 1 dong tren so oi chieu luan chuyen
Hang ngay Chng t nhap
Bang ke nhap So oi chieu luan chuyen Bang ke xuat
The kho
Chng t xuat Hang ngay
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Danh Ten n n gia iem vat v vat lieu tnh lieu
So oi chieu luan chuyen Nam So d au Luan chuyen trong thang thang 1 1 Nhap Xuat
So d au thang 2
So So So So So So So So lng tien lng tien lng tien lng tien
Phng phap nay n gian, de lam nhng cong viec ghi chep lai on vao cuoi thang nhieu nen anh hng en tnh kp thi ve viec cung cap thong tin ke toan.
c. Phng phap so so d oi vi phng phap nay c s dung cho cac doanh nghiep s dung gia hach toan e hach toan gia tr vat lieu nhap, xuat ton kho va ac iem cua phng phap nay la kho ch theo doi vat lieu ve mat so lng, con phong ke toan theo ve mat gia tr. - kho: thu kho dung the kho ghi chep so lng vat lieu nhap, xuat, ton tren c s cac chng t nhap, xuat. Cuoi thang, thu kho can c vao so ton tren the kho e ghi vao so so d. So so d do phong ke toan lap va gi xuong cho thu kho vao cuoi thang e ghi so.
Thu kho phai phan loai cac chng t nhap xuat a ghi vao the kho theo tng loai vat lieu e lap phieu giao nhan chng t va chuyen cho phong ke toan.
phong ke toan:
nh ky, nhan vien ke toan vat lieu xuong kho e kiem tra, hng dan viec ghi chep cua thu kho va xem xet viec phan loai cac chng t, sau o ky vao phieu giao nhan chng t va thu nhan phieu nay kem theo cac chng t.
Ke toan can c vao cac chng t tien hanh oi chieu vi cac chng khac co lien quan, sau o can c vao gia hach toan e ghi vao cac chng t va ghi vao cot so tien cua phieu giao nhan chng t. T phieu giao nhanchng t ke toan ghi vao bang luy ke nhap, xuat, ton vat lieu. Bang luy ke nhap, xuat ton c m rieng cho tng kho va moi danh iem vat lieu c ghi rieng 1 dong. Cuoi thang, tong hp so tien nhap, xuat trong thang va tnh ra so d cuoi thang cho tng loai vat lieu tren bang luy ke. So d tren bang luy ke phai khp so tien c ke toan xac nh tren so so d do thu kho chuyen ve.
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K Ton Ti chnh Doanh Nghip1 nh ky Phieu nhap kho Hang The kho Hang ngay nh ky Phieu xuat Phieu giao nhan chng t xuat ngay Cuoi thang So so d Bang luy ke nhap, xuat tn
Phieu giao nhan chng t nhap
Nhom vat lieu
Phieu giao nhan chng t nhap (xuat) T ngay en ngaythangnam So lng chng t So hieu cua chng t So tien
Ngi nhan
Ngaythangnam Ngi giao
Danh iem VL
Ten vat lieu
n v tnh
n nh ga mc hach d toan tr
So so d Nam Kho So d au So d cuoi nam thang 1
So lng
So tien
So lng
So tien
So lng
So tien
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Nhom vat lieu
Ton kho au thang T ngay en ngay
Bang luy ke nhap, xuat, ton vat lieu Thang nam Nhap Xuat
Ton cuoi thang Cong
T ngay en ngay
Cong
T T ngay ngay en en ngay ngay
3.1.3.3. Ke toan tong hp tnh hnh nhap, xuat vat lieu a. Tai khoan s dung TK 151 Hang mua ang i ng: phan anh vat t, hang hoa ma doanh nghiep a mua nhng cuoi thang cha ve en doanh nghiep. Ben N: Tr gia hang a mua ang i tren ng Ben Co: Tr gia hang a mua a ve en doanh nghiep D N: Tr gia hang a mua hien con ang i tren ng
kho TK 152 Nguyen lieu, vat lieu: phan anh tr gia vat lieu nhap, xuat va ton
Phng phap nay se la u iem oi vi phng phap thu cong: han che trung lap gia kho va phong ke toan, kiem tra thng xuyen cong viec ghi chep kho am bao chnh xac, kp thi.
Ben N: Tr gia VL nhap kho va tang len do cac nguyen nhan khac Ben Co: Tr gia VL xuat kho va giam xuong do cac nguyen nhan khac D N: Tr gia VL ton kho b. Ke toan vat lieu nhap kho Mua vat lieu ve nhap kho (1) Gia mua vat lieu ve nhap kho, thue GTGT nop khi mua tnh theo phng phap khau tr va khoan thanh toan cho ngi ban: N TK 152 - tr gia mua N TK 133 Thue GTGT Co TK 111, 112, 331, - so tien thanh toan (2) a mua nguyen vat lieu nhng cuoi thang van cha ve: N TK 151 - tr gia mua N TK 133 Thue GTGT Co TK 111, 112, 331, - so tien thanh toan
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en khi vat lieu ve nhap kho: N TK 152 Co TK 151 (3) Cac chi ph phat sinh trong qua trnh mua va nhap vat lieu tnh vao gia nahp kho: N TK 152 - gia ch thue N TK 133 Thue GTGT Co TK 111, 112, 331, - so tien thanh toan (4) Khoan giam gia c hng khi mua c ghi giam gia nhap kho: N TK 111, 112, 331 Co TK 152 (5) Khoan chiet khau thanh toan c hng do thanh toan sm tien mua vat lieu: N TK 331 Co TK 515 (6) Mua vat lieu nahp khau, khoan thue nahp khau phai nop cho Nha nc c tnh vao gia nhap kho: N TK 152 Co TK 3333 Thue xuat nhap khau (7) Khoan thue GTGT tnh theo phng phap khau tr phai nop oi vi vat lieu nhap khau: N TK 133 Co TK 33312 Thue GTGT hang nhap khau Lu y: Nhng doanh nghiep khong nop thue GTGT theo phng phap khau tr th thue GTGT nop khi mua c tnh vao gia nhap kho. Nhap vat lieu phat hien co vat lieu thieu hoac tha (1) Vat lieu thieu do hao hut trong nh mc cho phep , ke toan phan anh tr gia nhap kho ung theo tr gia mua ghi tren hoa n: N TK 152 - tr gia mua N TK 133 Thue GTGT khau tr Co TK 111, 112, 331, - so tien thanh toan (2) Vat lieu thieu khong nam trong nh mc cho phep va cha xac nh c nguyen nhan: N TK 152 - tr gia thc nhap N TK 1381 TS thieu ch x ly tr gia thieu N TK 133 Thue GTGT Co TK 111, 112, 331, - so tien thanh toan Sau o, can c vao cac quyet nh x ly e phan anh tr gia thieu vao cac Tk co lien quan nh bat boi thng hoac tnh vao ga von hanh ban. (3) Vat lieu tha cha xac nh c nguyen nhan va c doanh nghiep nhap kho: N TK 152 Tr ga thc nhap N TK 133 Thue GTGT khau tr Co TK 111, 112, 331,..- So tien thanh toan Co TK 3381 TS tha ch x ly Tr gia tha
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(4) Vat lieu tha c doanh nghiep gi ho cho ben ban, ke toan ghi: N TK 002 Vat t hang hoa, gi ho, nhan gia cong Khi ben ban nhan lai thi ke toan ghi Co TK 002 Nhap vat lieu t cac nguon khac (1) Vat lieu t san xuat, gia nhap kho chnh la gia thanh thc te cua vat lieu: N TK 152 Co TK 154 Chi ph SXKD d dang (2) Vat lieu thue ngoai gia cong che bien hoan thanh - Tr gia vat lieu em i che bien N TK 154 Co TK 152 - Khoan thanh toan cho ngi nhan che bien va cac chi ph co lien quan N TK 154 Co TK 111, 112, 331, - Vat lieu che bien hoan thanh, nhap kho vat lieu theo gia thc te a che bien N TK 152 Co TK 154 (3) Vat lieu c cap, nhan gop von: N TK 152 Co TK 411 Nguon von kinh doanh Co TK 111, 112, 331,- Chi ph lien quan c. Ke toan vat lieu xuat kho
Vat lieu xuat ra dung cho nhieu hoat ong san xuat kinh doanh khac nhau trong doanh nghiep, e co can c ghi so va phan anh ung chi ph vat lieu s dung cho tng oi tng th ngoai cac chng t goc, ke toan con dung them bang phan bo vat lieu
oi tng s dung
Vat lieu chnh Gia HT Gia TT
Bang phan bo vat lieu Thang nam TK 152 Vat lieu phu Gia HT Gia TT Ga HT Gia TT
- 621 - 627 - 641
Can c vao chng t:
N TK 621 Chi ph NVL trc tiep N TK 627 Chi ph san xuat chung N TK 641 Chi ph ban hang
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trong noi bo
N TK 642 Chi ph quan ly doanh nghiep Co TK 152 Tr gia xuat VL Xuat vat lieu cap cho n v trc thuoc hoac e cho vay, mn
N TK 1361 cap cho n v trc thuoc N TK 1368 cho vay, mn torng noi bo Co TK 152 Xuat vat lieu kem pham chat, ong e tieu thu (1)Tr gia vat lieu xuat ra e ban N TK 811 Chi ph khac Co TK 152 (2) Thu c tien t viec ban vat lieu N TK 111, 112, 131, Co TK 711 Thu nhap khac Co TK 3331 Thue GTGT Neu doanh nghiep khong chu dien nop thue theo phng phap khau tr N TK 111, 112, 131, Co TK 711 Thu nhap khac 3.1.4. Ke toan mot so trng hp khac ve vat lieu 3.1.3.1. Ke toan kiem ke vat lieu Kiem ke vat lieu la cong viec can thiet e bao ve antoan cho vat lieu va phat hien kp thi nhng sai sot va vi pham trong quan ly, s dung vat lieu. Kiem ke phat hien vat lieu b thieu (1) Tr gia thieu c phep ghi tang gia von hang ban N TK 632 Co TK 152 (2) Tr gia thieu cha xac nh c nguyen nhan N TK 1381 Co TK 152 Can c quyet nh x ly: N TK 1388 bat boi thng N TK 632 tnh vao gia von Co TK 1381 Kiem ke phat hien vat lieu tha nhng cha xac nh c nguyen nhan, can c vao tr ga tha ghi: N TK 152 Co TK 3381 TS tha ch x ly Sau o can c vao quyet nh x ly N TK 3381 Co TK 632
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3.1.3.2. Ke toan anh gia lai vat lieu (1) anh gia lam tang gia 1tr vat lieu, khoan chenh lech tang c ghi: N TK 152 Co TK 412 Chenh lech anh gia lai tai san (2) anh gia lai lam giam ga tr vat lieu, khoan chenh lech tang c ghi: N TK 412 Co TK 152 4.1.3.2. Ke toan d phong giam gia hang ton kho Cuoi ky ke toan nam, khi gia tr thc thuan co the thc hien c cua hang ton kho nho hn ga goc th phai lap d phong giam gia hang ton kho. So d phong giam gia hang ton kho c lap la so chenh lech gia gia goc ln hn gia tr thuan co the thc hien c. -TK 159 D phong giam gia hang ton kho Ben N: Khoan d phong giam gia c hoan nhap Ben Co: Khoan d phong giam gia c lap D Co: Khoan d phong giam gia hien co (1) Cuoi nien do ke toan tien hanh lap d phong giam gia hang ton kho N TK 632 Gia von hang ban Co TK 159 (2) Cuoi nien o sau: - Neu khoan d phong giam gia hang ton kho phai lap cuoi ky ke toan nam nay ln hn khoan d phong giam gia hang ton kho phai lap cuoi ky ke toan nam trc th so chenh lech ln hn c lap them: N TK 632 Co TK 159 - Neu khoan d phong giam gia hang ton kho phai lap cuoi ky ke toan nam nay nho hn khoan d phong giam gia hang ton kho phai lap cuoi ky ke toan nam trc th so chenh lech nho hn c hoan nhap: N TK 159 Co TK 632 Phan tren chung toi a trnh bay ke toan vat lieu theo phng phap ke khai thng xuyen, sau ay chung toi xin trnh bay tom tat them ve ke toan vat lieu theo phng phap kiem ke nh ky 3.1.5. Ke toan vat lieu theo phng phap kiem ke nh ky Theo phng phap nay moi nghiep vu nhap, xuat vat lieu eu phan anh qua TK 611 Mua hang cu the la TK 6111 Mua nguyen vat lieu. TK 151, 152 ch s dung phan anh tr gia vat lieu hien co au ky va cuoi ky. TK 6111 co ket cau: Ben N: - Tr gia vat lieu hien co au ky t 151, 152 chuyen sang - Tr gia vat lieu nhap trong ky
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Ben Co: - Tr gia vat lieu xuat dung torng ky - Tr gia vat lieu hien con cuoi ky c chuyen tr lai TK 151, 152 TK 6111 khong co so d (1) au ky, ket chuyen tr gia vat lieu hien co t TK 151, 152 sang TK 6111: N TK 6111 Co TK 151, 152 (2)Trong ky, khi nhap vat lieu trong ky N TK 6111 N TK 133 Co TK 111, 112, 331, (3) Khoan giam gia c hng N TK 111, 112, 331, Co TK 6111 (4) Cuoi ky can c ket qua kiem ke chuyen vat lieu hien con t TK 6111 sang TK 151, 152: N TK 151, 152 Co TK 6111 (5) Sau o tnh c gia tr vat lieu xuat dung trong ky: N TK 621, 627 Co TK 6111
TK 151,152 TK 6111 TK 151, 152
(1)
(4)
TK 111, 112, 331 (2) (5)
TK 621, 627,
3.1 KE TOAN CONG CU, DUNG CU Cong cu dung cu bao gom cac loai t lieu lao ong c s dung cho cac hoat dong SXKD khac nhau nhng khong u tieu chuan tr thanh TSC. Cong cu, dung cu co thi gian s dung kha dai, gia tr c chuyen dan vao chi ph cua oi tng s dung het mot lan hoac c phan bo dan trong mot thi gian nhat nh.
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Viec tnh ga nhap xuat cong cu, dung cu tng t nguyen vat lieu. TK 153 Cong cu, dung cu Ben N: Tr gia cong cu, dung cu nhap kho va tang len do cac nguyen nhan khac. khac. Ben Co: Tr gia cong cu, dung cu xuat kho va giam xuong do cac nguyen nhan
D N: Tr gia cong cu, dung cu ton kho TK 153 co co tai khoan cap 2: TK 1531 Cong cu, dung cu TK 1532 Bao b luan chuyen TK 1533 o dung cho thue (1) Nhap kho cong cu, dung cu, gia nhap kho, thue GTGT khau tr va cac khoan thanh toan: N TK 153 gia nhap kho N TK 133 thue GTGT Co TK 111, 112, 331, (2)Xuat dung cong cu dung cu - Cong cu thuoc dang phan bo 1 lan hay 100%: N TK 627 N TK 641 N TK 642 co TK 153 - Cong cu thuoc dang phan bo nhieu lan N TK 142 Chi ph tra trc N TK 242 Chi ph tra trc dai han Co TK 153 Hang thang hoac nh ky, xac nh mc phan bo tnh vao chi ph cua tng oi tng s dung: Gia tr cua CCDC xuat dung Mc phan bo tng ky= - Tr gia phe lieu c thu So ky d kien phan bo Can c mc phan bo phan anh: N TK 627, 641, 642 Co TK 142 hoac 242 Neu doanh nghiep s dung phng phap kiem ke nh ky e hach toan cong cu , dung cu th ke toan cung s dung TK 611 phan anh nh vat lieu, nhng ga tr xuat dung tnh vao TK 627, 641, 642.
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Chng 4 KE TOAN TIEN LNG VA CAC KHOAN TRCH THEO LNG

4.1 KHAI NIEM VA NHIEM VU KE TOAN 4.1.1 Khai niem, y ngha cua tien lng va cac khoan trch theo lng Tien lng la bieu hien bang tien cua bo phan san pham xa hoi ma ngi lao ong c s dung e bu ap hao ph lao ong cua mnh trong qua trnh san xuat nham tai tao sc lao ong. Bao hiem xa hoi la khoan tr cap cho ngi lao ong trong trng hp ngi lao ong tam thi hay vnh vien mat sc lao ong nh khi b om au, thai san, tai nan lao ong, hu tr mat sc hay t tuat nham giam bt kho khan trong cuoc song.
-> Quy BHXH c hnh thanh t viec trch theo ty le phan tram tren tien lng phai thanh toan cho ngi lao ong. Theo quy nh hien nay th ty le nay la 20% trong o: tnh vao chi ph SXKD 15% va ngi lao ong chu la 5%. Bao hiem y te la khoan ho tr chi ph kham cha benh cho ngi lao ong, bao gom cac khoan chi ve vien ph, thuoc men trong khi ngi lao ong b om au.
-> ieu kien e ngi lao ong c kham cha benh khong mat tien la ho phai co the bao hiem y te. The bao hiem y te c mua t tien trch bao hiem y te, theo qui nh hien nay BHYT c trch theo ty le 3% tren lng thanh toan cho ngi lao ong, trong o tnh vao chi ph SXKD la 2% va khau tr vao lng ngi lao ong la 1%. - Kinh ph cong oan: + To chc cong oan c thanh lap theo luat cong oan, doanh nghiep phai trnh lap quy cong oan. ay la to chc sinh hoat cua ngi lao ong, c quan bao ve quyen li cua ngi lao ong. + Kinh ph cong oan la khoan chi ph e phuc vu cho hoat ong cua to chc cong oan. Quy kinh ph cong oan c hnh thanh bang cach trch theo ty le quy nh tren tien lng phai tra va c tnh vao chi ph san xuat kinh doanh trong ky. Theo qui nh hien hanh, ty le trch kinh ph cong oan tren tien lng phai tra la 2% c a vao cho ph SXKD cua doanh nghiep. 4.1.2 Nhiem vu ke toan tien lng va cac khoan trch theo lng: To chc ghi chep, phan anh, tong hp mot cach trung thc, kp thi, ay u tnh hnh hien co va s bien ong ve so lng va chat lng lao ong, tnh hnh s dung thi gian lao ong va ket qua lao ong. Thc hien viec kiem tra tnh hnh s dung lao ong, tnh hnh chap hanh cac chnh sach, che o ve lao ong tien lng, BHXH, BHYT, KPC. Tnh hnh s dung quy tien lng, quy BHXH, BHYT, kinh ph cong oan. Tnh toan va phan bo chnh xac, ung oi tng cac khoan tien lng, khoan trch BHXH, BHYT, CPC, vao chi ph san xuat kinh doanh ung phng phap ke toan.
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K Ton Ti chnh Doanh Nghip1 -
Lap cac bao cao ve lao ong, tien lng, BHXH, BHYT, KPC thuoc pham vi trach nhiem cua ke toan. To chc phan tch tnh hnh s dung lao ong, quy tien lng, quy BHXH, BHYT, KPC, e xuat cac bien phap nham khai thac co hieu qua tiem nang lao ong, tang nang suat lao ong.
4.2 CAC HNH THC TIEN LNG, QUY TIEN LNG 4.2.1 Cac hnh thc tien lng Hien nay, viec tnh tra lng cho ngi lao ong c tien hanh theo hai hnh thc chu yeu: hnh thc tien lng theo thi gian va hnh thc tien lng theo san pham. a) Hnh thc tien lng theo thi gian: Tien lng tnh theo thi gian la tien lng tnh tra cho ngi lao ong theo thi gian lam viec, cap bac cong viec va thang lng cua ngi lao ong. Tien lng tnh theo thi gian co the thc hien tnh theo thang, ngay hoac gi lam viec cua ngi lao ong tuy thuoc theo yeu cau va trnh o quan ly thi gian lao ong cua doanh nghiep. Cong thc tnh lng theo thi gian: Mc lng c He so lng x ban (toi thieu) Mc lng thang x 12 Mc lng tuan = 52 Mc lng thang 22 (hoac 24 hoac 26) Tong he so cac khoan phu cap
Mc lng thang =
Mc lng ngay
Han che cua hnh thc tien lng tnh theo thi gian: cha am bao ay u nguyen tac phan phoi theo lao ong v cha tnh en mot cach ay u chat lng lao ong, dan en cha phat huy ay u chc nang on bay kinh te cua tien lng trong viec kch thch s phat trien cua san xuat, cha phat huy het kha nang san co cua ngi lao ong. b) Hnh thc tien lng tnh theo san pham: Tien lng tnh theo san pham la tien lng tnh tra cho ngi lao ong theo ket qua lao ong khoi lng san pham, cong viec va lao vu a hoan thanh, bao am ung tieu chuan, ky thuat, chat lng a quy nh va n gia tien lng tnh cho mot n v san pham, cong viec lao vu o. Tien lng tnh theo san pham co the c thc hien theo nhng cach sau: Tien lng c lnh trong thang = So lng (khoi lng) san pham, cong viec hoan thanh x n gia tien lng
Tien lng tnh theo san pham trc tiep (khong han che)
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- Tien lng tnh theo san pham gian tiep

Tien lng c lnh trong thang = Tien lng c lnh cua bo phan trc tiep x Ty le lng gian tiep
u iem: Cach tnh lng theo san pham co tac dung lam cho nhng ngi phuc vu san xuat quan tam en ket qua hoat ong san xuat v no gan lien vi li ch ke toan cua ban than ho. * Mot so cach tnh khac cua hnh thc tien lng theo san pham: - Tien lng tnh theo san pham co thng la tien lng tnh theo san pham trc tiep hay gian tiep ket hp vi che o khen thng do doanh nghiep quy nh nh thng chat lng san pham tang ty le san pham chat lng cao, thng tang nang suat lao ong, tiet kiem nguyen vat lieu - Tien lng tnh theo san pham luy tien la tien lng tnh theo san pham trc tiep ket hp vi suat tien thng luy tien theo mc o hoan thanh vt mc san xuat san pham. V du: Khi vt 10% nh mc, th tien lng tang them cho phan vt la 20%, vt t 11% en 20% nh mc th tien thng tang them cho phan vt la 40% vt t 50% tr len th tien thng tang them cho phan vt la 100% v.v - Tien lng khoan theo khoi lng cong viec hay tng cong viec tnh cho tng ngi lao ong hay mot tap the ngi lao ong nhan khoan. Tien lng khoan c ap dung oi vi nhng khoi lng cong viec hoac tng cong viec can phai c hoan thanh trong mot thi gian nhat nh. 4.2.2 Xay dng Quy tien lng va n gia tien lng 4.2.2.1Xay dng Quy tien lng: Quy tien lng la toan bo so tien lng tnh theo so cong nhan vien cua doanh nghiep do doanh nghiep trc tiep quan ly va chi tra lng, bao gom cac khoan sau: - Tien lng tnh theo thi gian, tien lng tnh theo san pham, tien lng cong nhat, lng khoan, - Phu cap lam em, them gi, them ca, phu cap cong tac lu ong, phu cap khu vc, tham nien nganh nghe, phu cap trach nhiem.tr cap thoi viec, tien an gia ca cua ngi lao ong. - Ngoai ra, trong quy tien lng con gom ca khoan tien chi tr cap BHXH cho cong nhan vien trong thi gian om au, thai san, tai nan lao ong (BHXH tra thay lng). * Xay dng quy lng: Quy tien lng nam ke hoach e xay dng n gia tien lng c xac nh theo cong thc:
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K Ton Ti chnh Doanh Nghip1 V kh = [ Lb x TLmindn x (Hcb + Hpc) + Vvc ] x 12 thang Trong o: - V kh - Lb - TLmindn - Hcb - Hpc
: Tong quy lng ke hoach; : Lao ong nh bien; : Mc lng toi thieu cua doanh nghiep la chon trong khung quy nh; : He so cap bac cong viec bnh quan; : He so cac khoan phu cap lng bnh quan c tnh trong n gia tien
lng;
- Vvc : Quy tien lng cua bo may gian tiep ma so lao ong nay cha tnh trong nh mc lao ong tong hp.
Cac thong so Lb, TLmindn, Hcb, Hpc va Vvc c xac nh nh sau: a) Lao ong nh bien (Lb). Lao ong nh bien c tnh tren c s nh mc lao ong tong hp cua san pham, dch vu quy oi. nh mc lao ong tong hp c xay dng theo quy nh va hng dan tai Thong t so 14/LTBXH-TT ngay 10/4/1997 cua Bo Lao ong Thng binh va Xa hoi. b) Mc lng toi thieu cua doanh nghiep e xay dng n gia tien lng (TLmindn). Theo quy nh hien nay la 290.000 ong/thang. c) He so lng cap bac cong viec bnh quan (Hcb) : Can c vao to chc san xuat, to chc lao ong, trnh o cong nghe, tieu chuan cap bac ky thuat, chuyen mon, nghiep vu va nh mc lao ong e xac nh he so lng cap bac cong viec bnh quan (Hcb) cua tat ca so lao ong nh mc e xay dng n gia tien lng. d) He so cac khoan phu cap bnh quan c tnh trong n gia tien lng (Hpc): Hien nay, cac khoan phu cap c tnh vao n gia tien lng, gom: phu cap khu vc, phu cap oc hai, nguy hiem; phu cap trach nhiem; phu cap lam em; phu cap thu hut; phu cap lu ong; phu cap chc vu lanh ao va che o thng. e) Quy tien lng cua vien chc quan ly cha tnh trong nh mc lao ong tong hp (Vvc) : Quy tien lng (Vvc) bao gom quy tien lng cua Hoi ong quan tr, cua bo phan giup viec Hoi ong quan tr, bo may Van phong Tong cong ty hoac Cong ty, can bo chuyen trach ang, oan the va mot so oi tng khac (goi chung la vien chc quan ly) 4.2.2.2 Xay dng n gia tien lng: Sau khi xac nh c tong quy tien lng va ch tieu nhiem vu nam ke hoach san xuat, kinh doanh, n gia tien lng cua doanh nghiep c xay dng theo 4 phng phap:
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a) n gia tien lng tnh tren n v san pham (hoac san pham quy oi): Cong thc e xac nh n gia la: Vg = Vgi x Tsp Trong o: - Vg : n gia tien lng (n v tnh la ong/n v hien vat); - Vgi : Tien lng gi. - Tsp : Mc lao ong cua n v san pham hoac san pham quy oi (tnh bang so gi-ngi). b) n gia tien lng tnh tren doanh thu: Cong thc e xac nh n gia la: Vg Vkh = --------------Tkh
Trong o: - Vg : n gia tien lng (n v tnh ong/1.000 ong) - Vkh : Tong quy tien lng nam ke hoach - Tkh : Tong doanh thu (hoac doanh so) ke hoach c) n gia tien lng tnh tren tong doanh thu tr (-) tong chi ph: Cong thc e xac nh n gia la: Vkh Vg = ----------------------------------------------Tkh - Ckh (khong co lng) Trong o: - Vg : n gia tien lng (n v tnh ong/1.000 ong) - Vkh : Tong quy tien lng nam ke hoach - Tkh : Tong doanh thu (hoac doanh so) ke hoach - Ckh : La tong chi ph ke hoach (cha co tien lng). d) n gia tien lng tnh tren li nhuan: Cong thc e xac nh n gia la: Vkh Vg = ------------------Pkh
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Trong o: - Vg : n gia tien lng (n v tnh ong/1.000 ong); - Vkh : Tong quy tien lng nam ke hoach - Pkh : Li nhuan ke hoach 4.3 KE TOAN TONG HP TIEN LNG VA CAC KHOAN TRCH THEO LNG 4.3.1 Chng t: Bang cham cong: (mau so 01-LTL): Bang nay c lap hang thang cho tng to, ban, phong, nhom va do ngi phu trach bo phan hoac ngi c uy quyen can c vao tnh hnh thc te cua bo phan mnh e cham cong cho tng ngi trong ngay theo cac ky hieu quy nh trong chng t. Phieu ngh hng BHXH (mau so 03-LTL): Phieu nay c lap e xac nhan so ngay c ngh do om au, thai san, tai nan lao ong, ngh trong con om cua ngi lao ong, lam can c tnh tr cap BHXH tra thay lng theo che o quy nh. Phieu bao lam them gi (mau so 07-LTL): ay la chng t xac nhan so gi cong, n gia va so tien lam them c hng cua tng cong viec va la c s e tnh tra lng cho ngi lao ong Bien ban ieu tra tai nan lao ong (mau so 09-LTL) Bang thanh toan tien lng (mau so 02-LTL): la chng t lam e thanh toan tien lng, phu cap lng cho ngi lao ong. Trong bang thanh toan lng con phan anh cac khoan ngh viec c hng lng, so thue thu nhap phai nop va cac khoan phai khau tr vao lng. So chi tiet: SO CHI TIET TIEN LNG TIEN CONG So Tong hp: Tuy thuoc vao hnh thc ke toan ap dung tai doanh nghiep (SV TNC) 4.3.3 Tai khoan s dung - TK 334: Phai tra cong nhan vien - TK 338: Phai tra, phai nop khac - TK 335: Chi ph phai tra a) TK 334 - Phai tra cong nhan vien
4.3.2 So sach
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Tai khoan nay dung e phan anh cac khoan phai tra va tnh hnh thanh toan cac khoan phai tra cho cong nhan vien cua doanh nghiep ve tien lng, tien cong, tien thng, BHXH va cac khoan phai tra khac thuoc ve thu nhap cua cong nhan vien. Trong cac doanh nghiep xay lap TK nay con c dung e phan anh tien cong phai tra cho lao ong thue ngoai. Ket cau cua TK 334 Phai tra cong nhan vien Tai khoan 334 co the co so d ben N, so d N TK 334 (neu co) phan anh so tien a tra qua so phai tra ve tien lng, tien cong, va cac khoan khac cho cong nhan vien. TK 334 phai hach toan chi tiet theo 2 noi dung: thanh toan lung va thanh toan cac khoan khac. oi vi doanh nghiep xay lap, TK 334 co 2 TK cap 2: - TK 3341 Phai tra cong nhan vien: dung e phan anh cac khoan phai tra va tnh hnh thanh toan cac khoan phai tra cho cong nhan vien cua doanh nghiep xay lap ve tien lng, lng phu, phu cap lu ong, tien cho lao ong n, tien cong, cac khoan mang tnh chat lng, tien thng, BHXH va cac khoan phai tra khac thuoc ve thu nhap cua cong nhan vien (thuoc bien che cua doanh nghiep). - TK 3342 Phai tra lao ong thue ngoai: dung e phan anh cac khoan phai tra va tnh hnh thanh toan cac khoan phai tra cho cac lao ong thue ngoai khong thuoc bien che cu doanh nghiep xay lap. Lu y: TK 3341, 3342 khong phan anh tien cong khoan cho cac n v nhan khoan xay lap noi bo cac khoan chi tam ng cho n v nhan khoan va thanh toan khoan chi nay thc hien qua TK 141. b) TK 338 - Phai tra, phai nop khac Tai khoan nay dung e phan anh tnh hnh thanh toan ve cac khoan phai tra, phai nop ngoai noi dung a phan anh cac TK khac (t 331 en 336). Noi dung va pham vi phan anh cua tk nay gom cac nghiep vu chu yeu sau: - Gia tr tai san tha cha xac nh ro nguyen nhan, con ch quyet nh x ly cua cap co tham quyen. - Gia tr tai san tha phai tra cho ca nhan, tap the (trong va ngoai n v) thoe quyet nh cua cap co tham quyen ghi trong bien ban x ly, neu a xac nh c nguyen nhan. - Tnh hnh trch va thanh toan BHXH, BHYT va KPC. - Cac khoan khau tr vao tien lng cua cong nhan vien theo quyet nh cua toa an (tien nuoi con khi ly d, con ngoai gia thu, le ph toa an, cac khoan thu ho, en bu)
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- Cac khoan lai phai tra cho cac ben tham gia lien quan. - Cac khoan i vay, i mn vat t, tien von co tnh chat tam thi - Cac khoan tien nhan t n v uy thac hoac cac ai ly cua n v nhan uy thac hang xuat, nhap khau hoac nhan ai ly ban hang e nop cac loai thue xuat, nhap khau, thue GTGT. - Doanh thu nhan trc ve lao vu, dch vu. - Cac khoan phai tra, phai nop khac. Ket cau cua TK 338 Phai tra, phai nop khac Ben N: - Ket chuyen gia tr tai san tha vao tai khoan lien quan theo quyet nh ghi trong bien ban x ly. - BHXH phai tra cho cong nhan vien. - KPC tai n v - So BHXH, BHYT, KPC a nop cho c quan quan ly quy BHXH, BHYT va KPC. - Ket chuyen doanh thu nhan trc sang TK 511, tng ng vi doanh thu cua ky ke toan. - Tra lai tien cho khach hang (trng hp cha ket chuyen sang TK doanh thu ban hang). Ben Co: - Gia tr tai san tha ch giai quyet (cha xac nh ro nguyen nhan) - Gia tr tai san tha phai tra cho ca nhan, tap the (trong & ngoai n v) theo quyet nh ghi trong bien ban x ly do xac nh ngay c nguyen nhan. - Trch BHXH, BHYT va KPC vap chi ph san xuat, kinh doanh - Cac khoan thanh toan vi cong nhan vien ve tien nha, ien, nc tap the - Tnh BHXH, BHYT tr vao lng cua cong nhan vien - BHXH va KPC vt chi c cap bu - Doanh thu nhan trc - Cac khoa phai tra khac D Co: - So tien con phai tra, con phai nop - BHXH, BHYT va KPC a trch cha nop u cho c quan quan ly hoac so quy e lai cho n v cha chi het.
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- Gia tr tai san phat hien tha con ch giai quyet - Doanh thu nhan trc hien co cuoi ky Tai khoan nay co the co so d ben N phan anh so tien a tra, a nop nhieu hn so phai tra, phai nop hoac so BHXH va KPC vt chi cha c cap bu. TK 338 co 2 TK cap 2: - TK 3381 Tai san tha ch giai quyet: dung e phan anh gia tr tai san tha cha xac nh ro nguyen nhan, con ch quyet nh x ly cua cap co tham quyen. Trng hp gia tr tai san tha a xac nh c nguyen nhan va co bien ban x ly th c ghi ngay vao cac tai khoan lien quan, khong hach toan qua TK 338 (3381). - TK 3382 KPC: phan anh tnh hnh trch va thanh toan KPC n v. - TK 3383 BHXH: phan anh tnh hnh trch va thanh toan BHXH n v. - TK 3384 BHYT: phan anh tnh hnh trch va thanh toan BHYT n v. - TK 3387 Doanh thu cha thc hien - TK 3388 Phai tra, phai nop khac: phan anh cac khoan phai tra khac cua n v ngoai noi dung cac khoan phai tra a phan anh trong cac TK t 331 en 336 va t TK 3381 en 3387. c) TK 335 - Chi ph phai tra. Tai khoan nay dung e phan anh cac khoan chi ph trch trc ve tien lng ngh phep cua cong nhan san xuat, sa cha ln TSC va cac khoan trch trc khac. Ket cau tai khoan nay nh sau: Ben N: cac khoan chi ph thc te phat sinh thuoc noi dung chi ph phai tra va khoan ieu chnh vao cuoi nien o. Ben Co: khoan trch trc tnh vao chi ph cua cac oi tng co lien quan va khoan ieu chnh vao cuoi nien o. D Co: Khoan e trch trc tnh vao chi ph hien co. 4.3.4 Phng phap hach toan 4.3.4.1Ke toan tong hp tien lng, tien cong, tien thng (1) Hang thang, can c vao bang tong hp thanh toan tien lng, ke toan hach toan tien lng phai tra vao cac oi tng chu chi ph: N TK 622 Chi ph nhan cong trc tiep N TK 623 (6231) Chi ph s dung may thi cong (trong doanh nghiep xay lap) N TK 627 (6271) Chi ph san xuat chung
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N TK 641 (6411) Chi ph ban hang N TK 642 (6421) Chi ph quan ly doanh nghiep N TK 241 XDCB d dang Co TK 334 Phai tra cong nhan vien (2) Khi tnh tien thng phai tra cho cong nhan vien lay t quy khen thng ghi: N TK 431 (4311) Co TK 334 (3) Tnh BHXH phai tra thay lng cho cong nhan vien khi b om au, thai san, tai nan lao ong N TK 338 (3383) Phai tra, phai nop khac Co TK 334 Phai tra cong nhan vien (4) Cac khoan khau tr vao lng va thu nhap cua cong nhan vien gom tien tam ng, BHXH, BHYT, tien boi thng,... N TK 334 Phai tra cong nhan vien Co TK 141 Tam ng Co TK 138 Phai thu khac Co TK 338 Phai tra, phai nop khac (5) Khi tam ng trc tien lng hoac thc thanh toan cac khoan tien lng, tien cong cho cong nhan vien: N TK 334 Co TK 111, 112 (6) Tnh thue thu nhap cua cong nhan vien, ngi lao ong phai nop Nha nc, ghi: N TK 334 Co TK 333 (3338) Thue va cac khoan phai nop Nha nc 4.3.4.2Ke toan cac khoan trch theo lng (BHXH, BHYT, KPC) (1) Hang thang, ke toan tnh so BHXH, BHYT, KPC tnh vao chi ph SXKD cho cac oi tng co lien quan: N TK 622 Chi ph nhan cong trc tiep N TK 627 (6271) Chi ph san xuat chung N TK 641 (6411) Chi ph ban hang
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N TK 642 (6421) Chi ph quan ly doanh nghiep N TK 334 Phai tra cong nhan vien (phan tnh tr vao tien lng cua cong nhan vien theo quy nh) Co TK 338 (3382, 3383, 3384) Phai tra, phai nop khac Chu y: oi vi cac doanh nghiep xay lap BHXH, BHYT, KPC cua cong nhan xay lap khong c tnh vao TK 622, cua cong nhan ieu khien xe may thi cong va phuc vu may thi cong khong c tnh vao TK 623, ma c tnh het vao TK 627 (6271). (2) Tnh BHXH phai tra cho cong nhan vien: N TK 338 (3383) Co TK 334 (3) Nop BHXH, BHYT, KPC cho c quan quan ly, hoc chi tieu BHXH, kinh ph cong oan tai n v: N TK 338 (3382, 3383, 3384) Co TK 111, 112 (4) Khoan BHXH doanh nghiep a chi theo che o c c quan BHXH hoan tra, khi (5) thc nhan c khoan hoan tra ke toan ghi: N TK 111, 112 Co TK 338 (3383)
4.3.4.3 Ke toan khoan trch trc tien lng ngh phep cua cong nhan san xuat: oi vi cong nhan vien ngh phep hang nam, theo che o quy nh th cong nhan trong thi gian ngh phep o van c hng lng ay u nh thi gian i lam viec. e am bao cho gia thanh khong b ot bien, tien lng ngh phep cua cong nhan c tnh vao chi ph san xuat thong qua phng phap trch trc theo ke hoach. Cuoi nam se tien hanh eu chnh so trch trc theo ke hoach cho phu hp vi so thc te tien lng ngh phep e phan anh ung so thc te chi ph tien lng vao chi ph san xuat. So trch trc theo ke hoach tien lng ngh phep cua cong nhan san xuat trong thang = So tien lng chnh phai tra cho cong nhan san xuat trong thang x Ty le trch trc theo ke hoach tien lng ngh phep cua cong nhan san xuat
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. Tong tien lng ngh phep phai tra cho cong nhan san xuat theo ke hoach trong nam Tong so tien lng chnh phai tra cho cong nhan san xuat theo ke hoach trong nam
Ty le trch trc theo ke hoach tien lng ngh phep cua cong nhan san xuat
(1) Khi tnh so trch trc tren lng ngh phep cua cong nhan san xuat ghi: N TK 622 Chi ph nhan cong trc tiep (chi tiet theo tng oi tng san pham) N TK 623 (6231) Chi ph s dung may thi cong (oi vi doanh nghiep xay lap) Co TK 335 Chi ph phai tra (2) Tien lng ngh phep cua cong nhan san xuat thc te phai tra: N TK 335 Co TK 334 (3) Tnh so trch BHXH, BHYT, KPC tren so tien lng ngh phep phai tra cua cong nhan san xuat: N TK 622 Co TK 338 Rieng nganh xay lap khi trch BHXH, BHYT, KPC tren so tien lng ngh phep phai tra cua cong nhan xay lap, cong nhan ieu khien nay thi cong, ghi: N TK 627 (6271) Co TK 338 (3382, 3383, 3384) (4) Cuoi nien o ke toan, tnh toan tong so tien lng ngh phep a trch trc trong nam cua cong nhan san xuat va tong so tien lng ngh phep phai tra thc te phat sinh. + Neu so a trch trc tren lng ngh phep cong nhan san xuat tnh vao chi ph san xuat nho hn so tien lng ngh phep phai tra thc te phat sinh: N TK 622, 623 (chenh lech so tien lng ngh phep phai tra > so a trch trc) Co TK 335 + Neu so a trch trc tien lng ngh phep cong nhan san xuat tnh vao chi ph san xuat ln hn so tien lng ngh phep phai tra thc te phat sinh N TK 335 (chenh lech so tien lng ngh phep phai tra < so a trch trc) Co TK 622, 623
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V du:
So d au thang 10/2003 cua TK 335 : 16.000.000 Trong thang 10/2003 a phat sinh cac nghiep vu kinh te sau:(VT: 1000) (1) Ngay 15/10/2003 a tam chi lng ky I cho cong nhan vien bang tien mat 52.000 (tam ng lng). (2) Cuoi thang tnh lng phai tra cho cong nhan vien 108.000 trong o: - Tien lng phai tra cho cong nhan trc tiep san xuat: 60.000, tien lng phai tra cho nhan vien phan xng san xuat: 10.000 - Tien lng phai tra cho cong nhan ngh phep: 2.000 - Tien lng cua nhan vien bo phan ban hang: 16.000 - Tien lng can bo quan ly doanh nghiep: 20.000 (3) Trch BHXH, BHYT, KPC theo ty le 19% tren so tieng lng phai tra va chi ph. (4) Trch trc tien lng ngh phep cua cong nhan theo ty le 3% tren so tien lng phai tra cua cong nhan trc tiep san xuat. (5) Doanh nghiep a nhan c khoan BHXH cap bang chuyen khoan: 10.000 (6) Chi tr cap om au thai san cho CNV bang tien mat: 9.000 (7) Thue thu nhap ca nhan phai nop cho NSNN (tr vao lng cua CNV) 6.000 (8) Tien lng phai tra CNV (c trch t quy khen thng) 20.000. Yeu cau: tnh toan va lap ng khoan cac nghiep vu kinh te phat sinh tren. Giai VT: 1.000 (1) Tam chi lng ky I: N TK 334 52.000 Co TK 1111 52.000 (2) Tien lng phai tra CNV: N TK 622 60.000 N TK 627 10.000 N TK 335 2.000 N TK 641 16.000 N TK 642 20.000 Co TK 334 108.000 (3) Trch BHXH, BHYT, KPC N TK 622 11.400 N TK 627 1.900 N TK 335 380 N TK 641 3.040 N TK 642 3.800 Co TK 338 20.520 57
(4) Trch trc tien lng ngh phep cua cong nhan N TK 622 1.800 (60.000 x 3%) Co TK 335 1.800 (5) Doanh nghiep nhan c khoan BHXH: N TK 1121 10.000 Co TK 3383 10.000 (6) Tr cap om au: N TK 3383 9.000 Co TK 111 9.000 (7) Thue thu nhap ca nhan phai nop cho NSNN N TK 334 6.000 Co TK 3338 6.000 (8) Tien thng phai tra cho CNV N TK 431 20.000 Co TK 334 20.000
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CHNG 5
KE TOAN TAI SAN CO NH TRONG DOANH NGHIEP

KHAI NIEM VA PHAN LOAI TAI SAN CO NH
5.1
5.1.1 Khai niem: Tai san co nh hu hnh: La nhng tai san co hnh thai vat chat do Doanh nghiep nam gi e s dung cho hoat ong san xuat, kinh doanh va phu hp vi tieu chuan ghi nhan tai san co nh hu hnh. Tai san co nh vo hnh: La tai san khong co hnh thai vat chat nhng xac nh c gia tr va do Doanh nghiep nam gi, s dung trong san xuat kinh doanh, cung cap dch vu hoac cho cac oi tng khac thue phu hp vi tieu chuan ghi nhan tai san co nh vo hnh. Tieu chuan ghi nhan tai san co nh: (tai san co nh hu hnh va tai san co nh vo hnh) Cac tai san c ghi nhan la TSC phai thoa man ong thi ca 4 tieu chuan sau ay: a) Chac chan thu c li ch kinh te trong tng lai t viec s dung tai san co nh o. b) Nguyen ga tai san co nh phai c xac nh mot cach ang tin cay. c) Thi gian s dung c tnh tren mot nam. d) Co u tieu chuan gia tr theo qui nh hien hanh (Theo qui nh hien hanh gia tr tai san co nh phai t 10.000.000 tr len). Tai san co nh hu hnh trong doanh nghiep bao gom: nha ca, vat kien truc; may moc, thiet b; phng tien van tai, thiet b truyen dan; thiet b, dung cu quan ly; vn cay lau nam, suc vat lam viec va cho san pham; tai san co nh hu hnh khac. Tai san co nh vo hnh trong doanh nghiep bao gom: Chi ph ve at s dung; quyen phat hanh;ban quyen, bang sang che;nhan hieu hang hoa; phan mem may vi tnh; giay phep va giay phep nhng quyen; tai san co nh vo hnh khac. 5.1.2 Nhiem vu ke toan TSC la yeu to c ban san xuat, co y ngha c ban trong viec thc hien nhiem vu san xuat kinh doanh. Do vay viec am bao ay u va s dung co hieu qua TSC la yeu cau bc thiet nham tang cng hieu qua san xuat. e thc hien tot yeu cau quan ly tai san co nh th ke toan phai thc hien nhng nhiem vu sau: - Phan anh chnh xac, kiep thi va ay u so hien co va tnh hnh bien ong cua TSC tren cac mat so lng, chat lng, c cau, gia tr. - Tnh toan chnh xac so khau hao TSC, phan bo kip thi, ung an so khau hao nay cho cac oi tng co lien quan.
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Theo doi chat che tnh hnh bao dng, sa cha tai san co nh, co bien phap a nhanh TSC vao s dung kiep thi, thanh ly, nhng ban nhng TSC khong can dung Lap cac bao cao ve tai san co nh, tham gia phan tch tnh hnh trang b , s dung va bao quan cac loai tai san co nh
5.1.3 TNH GIA TAI SAN CO NH: Theo quy nh thong nhat th moi trng hp tang, giam TSC eu phai anh gia theo nguyen gia (NG) Nguyen gia bao gom toan bo chi ph ban au e tao nen ban than TSC cung nh nhng chi ph cho nhng cong viec chuan b can thiet e a TSC vao s dung. Nguyen gia TSC ch thay oi trong cac trng hp: - anh gia lai TSC - Xay lap, trang b them cho TSC(nang cap TSC) - Thao d bt mot bo phan cua TSC Ngoai viec anh gia theo nguyen gia, TSC con c anh gia theo gia tr con lai: Gia tr con lai = nguyen gia gia tr a hao mon . 5.2 KE TOAN TNH HNH TANG GIAM TAI SAN CO NH: Tai khoan s dung: - e phan anh tong hp tnh hnh tang, giam TSC ke toan s dung cac tai khoan. + e phan anh TSC hu hnh ke toan s dung TK211 TSC h hnh trong o c phan ra cac tai khoan chi tiet: (cap 2). 2112: Nha ca, vat kien truc. 2113: May moc, thiet b. 2114: Phng tien van tai, truyen dan 2115: Thiet b va dung cu quan ly. 2116: cay lau nam, suc vat lam viec va cho san pham. 2118: TSC khac. + e phan anh tai san co nh i thue tai chnh ke toan s dung tai khoan 212 TSC thue tai chnh. + e phan anh tai san co nh vo hnh ke toan s dung tai san 213TSC vo hnh trong o c phan ra cac tai khoan chi tiet (cap 2). 2131: Quyen s dung at 2132: Chi ph thanh lap, chuan b san xuat 2133: Bang phat minh sang che 2134: Chi ph nghien cu phat trien 2135: Chi ph ve li the thng mai 2138: TSC vo hnh khac. Cac tai khoan tong hp va chi tiet nay co ket cau chung nh sau: BEN N: Gia tr cua TSC tang them (NG). BEN CO: Gia tr cua TSC giam xuong (NG).
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D N: Gia tr cua TSC hien co (Ng.G). 5.2.1 Ke toan TSC tang len: Trng hp mua TSC ve s dung ngay Neu doanh nghiep nop thue GTGT theo phng phap khau tr: N TK 211, 213 Gia mua cha co thue GTGT N TK 133 Thue GTGT co cac TK 111. 112. 113. 331 Cac khoan chi ph trc khi s dung TSC N TK 211,213 N TK 133 Co TK 111. 112. 331... Neu doanh nghiep nop thue GTGT theo phng phap trc tiep N TK 211, 213 Gia mua a bao gom thue GTGT co cac TK 111. 112. 113. 331 Cac khoan chi ph trc khi s dung TSC N TK 211 Co TK 111. 112. 331... (1) Tang do mua sam (phai trai qua mot qua trnh lap at lau dai) se ghi: (a) Phan anh cac khoang chi trong qua trnh mua: N TK 2411Mua samTSC Co TK 111.112... Co TK 141 Tam ng Co TK 331 Phai tra ngi ban (b) sau o, khi viec mua sam a hoan thanh th can c vao nguyen gia e ghi: N TK 211 TSC hu hnh Co TK 2411 Mua sam tai san co nh Trng hp nhap khau TSC Phan anh gia mua cua TSC nhap khau N TK 211, 213 Co TK 111,112, 331... (c) Khoan thue nhap khau phai nop va khoan thue GTGT phai nop oi vi TSC nhap khau nhng khong c khau tr c tnh vao nguyen gia: N TK 211 Co TK 3333 thue XNK Co TK 33312 Thue GTGT hang nhap khau Con neu thue GTGT phai nop oi vi TSC nhap khau nhng c khau tr se ghi: N TK 133 Thue GTGT c khau tr Co TK 33312 (2) Tang do xay dng: (a) Tap hp chi ph xay dng c ban se ghi:
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N TK 2412 xay dng c ban Co cac TK 152. 334. 338. 331 (b) Sau o khi cong viec xay dng a hoan thanh can c vao nguyen gia e ghi: N TK 211 TSC hu hnh Co TK 2412 XDCB TRng hp mua TSC theo phng thc tra cham, tra gop N Tk 211 Nguyen gia TSC theo gia tra tien ngay N TK 133 Thue GTGT c khau tr (neu co) N TK 242 Chi ph tra trc dai han(phan lai tra cham) Co TK 331 Tong gia thanh toan nh ky thanh toan cho ngi ban N TK 331 Co Tk 111, 112... ong thi tnh vao chi ph so lai tra cham, tra gop cua tng ky N Tk 635 Co 242, 142... TRng hp trao oi TSC vi TSC tng t Khi nhan TSC hu hnh tng t do trao oi va a vao s dung ngay cho hoat ong san xuat kinh doanh N Tk 211Nguyen gia TSC nhan ve N Tk 214 Hao mon TSC Co TK 211Nguyen gia TSC a i trao oi Trng hp trao oi vi TSC khong tng t N 811 Chi ph khac N 214 Hao mon TSC Co 211 Nguyen gia TSC HH ong thi ghi tang thu nhap do trao oi N TK131 Co TK 711 Co 3331 Khi nhan TSC do trao oi N TK 211 N TK133 Co TK 131 Neu phai thu them tien do gia tr cua TSC a i trao oi ln hn gia tr cua TSC nhan c N 111,112 Co 131 Trng hp phai tra them tien do gia tr cua TSC a i trao oi nho hn gia tr cua TSC nhan c N TK 131 Co TK 111, 112
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Phan anh nguon hnh thanh cua TSC viec ghi tang TSC, ke toan tien hanh ket chuyen tang nguon von kinh doanh t cac nguon co lien quan neu s dung cac nguon nay e tao ra TSC. N TK 414 Quy au t phat trien N TK 441 Nguon von au t XDCB N TK 431 Qu khen thng, phuc li Co TK 411 Nguon von kinh doanh Neu TSC c au t t quy khau hao th phan anh nguon hnh thanh: Co 009 5.2.2 Ke toan TSC giam TSC : a. Nhng ban TSC hu hnh: (1) Phan anh TSC giam xuong N TK 214, so a khau hao N TK 811 Phan gia tr con lai Co TK 211 Nguyen gia (2) Phan anh khoan tien thu t viec nhng ban TSC N TK 111 hoac 131, 112 Co TK 711 Gia ban cha co thue Co TK 3331 Thue GTGT phai nop (3) Neu khi nhng ban co phat sinh chi ph lien quan en viec nhng ban se ghi: N TK 811 Co TK 111, 112, 141 b. Ke toan thanh ly TSC hu hnh: (1) Ghi giam TSC: N TK 214 so a khau hao Co TK 211 Nguyen gia (2) Chi ph thanh ly phat sinh se ghi : N TK 811 Chi ph bat thng Co TK 111. 112. 152. (3) So thu c ve thanh ly se ghi : N TK 111. 112. 152 Co TK 711 Thu nhap bat thng Co TK 3331 thue GTGT phai nop Ke toan kiem ke phat hien thieu TSC cha xac nh c nguyen nhan N TK 138.1 Gia tr con lai N TK 214 Hao mon Co 211 Nguyen gia 5.3 KE TOAN KHAU HAO TSC Khau hao la s phan bo mot cach co he thong gia tr phai khau hao cua TSC hu hnh trong suot thi gian s dung hu ch cua tai san o.
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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 co nh o. Phng phap tnh khau hao TSC: Phng phap khau hao theo ng thang, phng phap khau hao theo so d giam dan, phng phap khau hao theo san lng. (Moi qui nh ve trch khau hao xem phu luc quyet nh 206/2003/Q BTC ngay 12/12/2003 cua bo trng bo Tai Chnh) - Ke toan khau hao TSC s dung tai khoan 214 hao mon TSC tai khoan nay c quy nh co cac tai khoan chi tiet: 2141: Hao mon TSC hu hnh. 2142: Hao mon TSC i thue. 2143: Hao mon TSC vo hnh Ket cau cua tai khoan tong hp va cac chi tiet ieu giong nhau, c the hien nh sau: Ben n: So hao mon TSC giam Ben co: So hao mon TSC tang D co: : So hao mon TSC hien co e xac nh mc khau hao hang thang, ke toan tnh toan theo cong thc sau: - (1) Hang thang khi tien hanh trch khau hao TSC e tnh vao chi ph cua cac oi tng s dung se ghi: N TK 6274. 6414. 6424 Co TK 214 Va ghi n ben n TK 009 nguon von KHCB Va ghi co TK 009 (3)Trng hp doanh nghiep dung tien khau hao e tra n dai han, vay dai han se ghi: N TK 315. 341. 342. Co TK 111. 112. Va ghi n ben co TK 009 5.4 KE TOAN SA CHA TSC: e duy tr nang lc hoat ong cua TSC th doanh nghiep phai sa cha TSC khi no b h hong. Sa cha TSC c chia thanh hai loai: Sa cha nho (con goi la sa cha thng xuyen ) va sa cha ln. - Khi sa cha nho TSC th toan bo chi ph sa cha thc te phat sinh hoac hoan thanh c tnh trc tiep vao chi ph cua cac oi tng s dung. N TK 627. 621. 642... Co cac TK 111. 112. 152 - Khi sa cha ln TSC th toan bo chi ph sa cha ln thc te phat sinh ( du la t lam hoac thue ngoai ) se ghi: N tai khoan 2413 sa cha ln TSC Co cac TK 111. 112. 331
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Khi qua trnh sa cha hoan thanh chi ph sa cha ln co the chuyen thanh chi ph ch phan bo, sau o hang thang phan bo dan vao chi ph cua cac oi tng s dung TSC. (a) Khi chi ph sa cha hoan thanh chuyen thanh chi ph ch phan bo se ghi: N TK 1421, 242 chi ph tra trc Co TK 2413 XDCB d dang (b) Sau o, hang thang khi phan bo dan vao chi ph cua cac oi tng se ghi: N TK 627. 641. 642. 642 Co TK 1421, 242 (1) Neu doanh nghiep s dung phng phap trch trc chi ph sa cha e bu ap cho chi ph sa cha thc te, ke toan phai phan anh cac noi dung: a. Khi trch trc chi ph sa cha TSC e tnh vao chi ph cua cac oi tng s dung se ghi: N TK 627. 641. 642... Co TK 335 Chi ph phai tra b. Khi cong viec sa cha hoan thanh se ket chuyen chi ph sa cha e tr vao so a trch trc c: N TK 335 Co TK 2413 c. Cuoi nam phai ieu chnh so trch trc theo so chi ph sa cha thc te phat sinh trong nam: + Neu so thc te sa cha > so trch trc th trch bo sung tnh vao chi ph: N TK 627. 641. 642... Co TK 335 + Neu so thc te sa cha < so trch trc th khoan chenh lech trch tha ket chuyen vao khoan thu nhap bat thng: N TK 335 Co TK 627, 641, 642... 5.5. KE TOAN ANH GIA LAI TSC Viec anh gia lai TSC phai tuan thu quy nh cua nha Nc ve thi iem anh gia lai pham vi va oi tng c anh gia lai, mc o (hoac he so ) anh gia lai va phng phap x ly chenh lech. anh gia lai tai san bat nguon t s bien ong ln cua mat bang gia ma chu yeu la do tnh hnh lam phat gay ra. Ngoai ra cuoc anh gia lai con xay ra khi em TSC lam von gop lien doanh. Ke toan anh gia lai tai san noi chung va TSC noi rieng s dung TK 412 chenh lech anh gia lai tai san ket cau cua TK nay nh sau: Ben n: - Chenh lech giam do anh gia lai - Ket chuyen khoan chenh lech tang khi quyet nh s ly Ben co: - Chenh lech tang do anh gia lai
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- Ket chuyen khoan chenh lech giam khi quyet nh s ly D co: - khoang chenh lech tang cha c s ly D n: - khoang chenh lech giam cha c s ly Phng phap phan anh: (1) Khi anh gia lai lam tang nguyen gia TSCse ghi N TK 211 (213) chenh lech tang NG Co TK 412 (2) Khi anh gia lai lam giam nguyen gia TSC ke toan ghi ngc lai (3) Khi anh gia lai TSC va co ieu chnh lai gia tr hao mon, neu: - ieu chnh tang se ghi: N TK 412 Co TK 214 ieu chnh giam se ghi: N TK 214 Co TK 412 (4) Khi co quyet nh ket chuyen khoan chenh lech tang do anh gia lai lam tang nguon von kinh doanh se ghi: N TK 412 Co TK 411 Rieng khoang chenh lech giam i tuy theo quyet nh s ly ket chuyen vao cac TK phu hp. Phan chenh lech anh gia lai ghi gop von lien doanh bang TSC xem chng ke toan ca hoat ong au t trong doanh nghiep.
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Chng 6 KE TOAN CHI PH SAN XUAT VA TNH GIA THANH SAN PHAM TRONG DOANH NGHIEP
6.1 MOT SO VAN E CHUNG VE KE TOAN CPSX VA TNH GIA THANH SP 6.1.1 Khai niem - Chi ph san xuat la toan bo cac khoan hao ph vat chat ma doanh nghiep a bo ra e thc hien qua trnh san xuat san pham. - Gia thanh san pham la nhng chi ph san xuat gan lien vi mot ket qua san xuat nhat nh. Nh vay, gia thanh san pham la mot ai lng xac nh, bieu hien moi quan he tng quan gia hai ai lng: chi ph san xuat a bo ra va ket qua san xuat a at c. Tuy nhien, can lu y khong phai ai co chi ph san xuat phat sinh la a xac nh ngay c gia tanh, ma can thay rang, gia thanh la chi ph a ket tinh trong mot ket qua san xuat c xac nh theo nhng tieu chuan nhat nh. Cong thc chung e tnh gia thanh (Z): Z n v san pham = Chi ph san xuat Ket qua san xuat
e phuc vu cho cong tac quan ly doanh nghiep th ngi tai khoan thng s dung cac loai gia thanh nh sau: (1) Gia thanh ke hoach: la loai gia thanh c xac nh trc khi bat au san xuat cua ky ke hoach da tren cac nh mc va d toan cua ky ke hoach. Gia thanh ke hoach c coi la muc tieu ma doanh nghiep phai co gang thc hien hoan thanh nham e thc hien hoan thanh muc tieu chung cua toan doanh nghiep. (2) Gia thanh nh mc: la gia thanh c xac nh tren c s cac nh mc chi ph hien hanh tai tng thi iem nhat nh trong ky ke hoach. Gia thanh nh mc c xem la can c e kiem soat tnh hnh thc hien cac nh mc tieu hao cac yeu to vat chat khac nhau phat sinh trong qua trnh san xuat. Gia thanh nh mc cung c xay dng trc khi bat au qua trnh san xuat. (3) Gia thanh thc te: la gia thanh c xac nh tren c s cac khoan hao ph thc te trong ky e thc hien qua trnh san xuat san pham. Gia thanh thc te c xac nh sau khi a xac nh c ket qua san xuat trong ky. Gia thanh thc te la can c e kiem tra, anh gia tnh hnh tiet kiem chi ph, ha tha gia thanh va xac nh ket qua kinh doanh. 6.1.2 Nhiem vu ke toan Quan ly chi ph san xuat va gia thanh san pham la noi dung quan trong hang au trong cac doanh nghiep san xuat, e at c muc tieu tiet kiem va tang cng
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c li nhuan. e phuc vu tot cac cong tac quan ly chi ph va gia thanh san pham, ke toan can thc hien tot cac nhiem vu: (1) Tnh toan va phan anh mot cach chnh xac, ay u, kp thi tnh hnh phat sinh chi ph san xuat cac bo phan san xuat, cung nh trong pham vi toan doanh nghiep gan lien vi cac loai chi ph san xuat khac nhau cung nh theo tng loai san pham c san xuat. (2) Tnh toan chnh xac, kp thi gia thanh cua tng loai san pham c san xuat. (3) Kiem tra chat che tnh hnh thc hien cac nh mc tieu hao va cac d toan chi ph nham phat hien kp thi cac hien tng lang ph, s dung chi ph khong ung ke hoach, sai muc ch. (4) Lap cac bao cao ve chi ph san xuat va gia thanh san pham; tham gia phan tch tnh hnh thc hien ke hoach gia thanh, e xuat bien phap e tiet kiem chi ph san xuat va ha thap gia thanh san pham. 6.1.3 Phan loai chi ph san xuat a) Phan loai chi ph san xuat theo yeu to: Theo cach phan loai nay th chi ph san xuat c phan thanh 5 yeu to: (1) Chi ph nguyen vat lieu (2) Chi ph nhan cong (3) Chi ph khau hao TSC (4) Chi ph dch vu mua ngoai (5) Chi ph bang tien khac b) Phan loai chi ph san xuat theo khoan muc: Theo cach phan loai nay th chi ph san xuat c phan thanh 3 khoan muc: (1) Chi ph nguyen vat lieu trc tiep (2) Chi ph nhan cong trc tiep (3) Chi ph san xuat chung c) Ngoai 2 cach phan loai tren, chi ph san xuat con c phan loai theo mot so tieu thc khac: - Chi ph ban au va chi ph chuyen oi - Chi ph trc tiep va chi ph gian tiep - Chi ph bat bien va chi ph kha bien - Chi ph nam trc va chi ph nam nay - Chi ph ch phan bo va chi ph trch trc
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6.1.4 Xac nh oi tng hach toan chi ph san xuat va oi tng tnh Z san pham: 6.1.4.1 Xac nh oi tng hach toan va chi ph san xuat: La xac nh gii han ve mat pham vi ma chi ph can c tap hp e phuc vu cho viec kiem soat chi ph va tnh gia thanh san pham. Tuy theo ac iem ve to chc san xuat, ve quy trnh san xuat cung nh ac iem san xuat san pham ma oi tng hach toan chi ph san xuat co the la: loai san pham, nhom san pham, n at hang, giai oan san xuat, phan xng san xuat, 6.1.4.2 Xac nh oi tng tnh gia thanh: La xac nh oi tng ma hao ph vat chat c doanh nghiep bo ra e san xuat a c ket tinh trong o nham nh lng hao ph can c bu ap cung nh tnh toan c ket qua kinh doanh. Tuy theo a iem san xuat san pham ma oi tng tnh gia thanh co the la: chi tiet san pham, ban thanh pham, san pham hoan chnh, n at hang, hang muc cong trnh, 6.1.5 Ky tnh gia thanh Tuy theo chu ky san xuat dai hoac ngan cung nh ac iem san xuat san pham ma xac nh ky tng gia thanh cho phu hp. Nh vay ky tnh gia thanh co the la cuoi moi thang, cuoi moi nam hoac khi a thc hien hoan thanh n at hang, hoan thanh hang muc cong trnh 6.1.6 Quy trnh ke toan chi ph san xuat va tnh gia thanh san pham trong doanh nghiep Doanh nghiep san xuat bao gom nhieu loai hnh khac nhau, co ac iem rieng ve to chc san xuat quan ly cung nh quy trnh cong nghe san xuat, san pham lam ra rat a dang. Tuy nhien, neu xet mot cach tong quat th quy trnh ke toan chi ph san xuat va tnh gia thanh san pham cua cac doanh nghiep san xuat co nhng iem chung, co tnh chat can ban bao gom: Bc 1: Tap hp chi ph san xuat phat sinh theo 3 khoan muc: chi ph nguyen vat lieu trc tiep, chi ph nhan cong trc tiep va chi ph san xuat chung. Bc 2: Tong hp cac khoan chi ph san xuat a phat sinh, sau o: - Tnh va phan bo lao vu san xuat phu (neu DN co bo phan SX phu) - Phan bo nhng chi ph chung cho cac oi tng co lien quan (neu co) - X ly cac khoan lam tang hay giam chi ph san xuat (neu co) - Ket chuyen cac khoan chi ph nay ve tai khoan tnh gia thanh. Bc 3: anh gia san pham d dang cuoi ky. Bc 4: Tnh gia thanh san pham hoan thanh trong ky.
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6.2 KE TOAN TAP HP CHI PH SAN XUAT PHAT SINH TRONG KY 6.2.1 Ke toan chi ph nguyen vat lieu trc tiep 6.2.1.1 Khai niem Chi ph nguyen vat lieu trc tiep bao gom tat ca cac khoan chi ph ve vat lieu chnh, vat lieu phu va nhien lieu c s dung e trc tiep san xuat san pham. Chi ph nguyen vat lieu trc tiep c to chc theo doi rieng cho tng oi tng hach toan chi ph san xuat hoac oi tng tnh gia thanh. 6.2.1.2 Phng phap phan bo chi ph nguyen vat lieu: Nguyen lieu, vat lieu chnh s dung e san xuat ra nhieu loai san pham nhng khong the xac nh trc tiep mc tieu hao thc te cho tng loai san pham (hoac oi tng chu chi ph) th ke toan phai tien hanh phan bo theo tieu thc phu hp. Cac tieu thc co the s dung: nh mc tieu hao cho tng loai san pham, he so phan bo c quy nh, ty le vi trong lng san pham c san xuat Mc phan bo chi ph ve nguyen lieu, vat lieu chnh dung cho tng loai san pham c xac nh theo cong thc tong quat sau: Mc phan bo chi ph nguyen vat lieu = chnh cho tng oi tng Tong tr gia nguyen vat lieu chnh thc te xuat s dung Tong so khoi lng cua cac oi tng c xac nh theo mot tieu thc nhat nh x Khoi lng cua tng oi tng c xac nh theo mot tieu thc nhat nh
V du: Tong tr gia nguyen vat lieu chnh xuat s dung e san xuat 1000 san pham A va 700 san pham B la 2.500.000. Cho biet he so phan bo c quy nh: san pham A: he so 1.05, san pham B: he so 1,4. Giai:
2.500.000 Mc phan bo chi ph nguyen vat lieu chnh cho = (1000x1,05)+(700x1,4) x (1000x1,05) = 1.293.103 san pham A Mc phan bo chi ph nguyen vat lieu chnh cho san pham B 2.500.000 (1000x1,05)+(700x1,4)
x (700x1) = 1.206.897
- Vat lieu phu va nhien lieu xuat s dung cung co the lien quan en nhieu oi tng chu chi ph va khong the xac nh trc tiep mc s dung cho tng oi tng. e phan bo chi ph vat lieu phu va nhien lieu cho tng oi tng cung co the s dung cac tieu thc: nh mc tieu hao, ty le vi trong lng hoac tr gia vat lieu
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chnh s dung, ty le vi gi may hoat ong Mc phan bo cung tnh theo cong thc tong quat nh oi vi nguyen vat lieu chnh nh a neu tren. 6.2.1.3 6.2.1.4 - So Chi tiet: + So chi ph san xuat kinh doanh TK 621 + Cac so ke toan chi tiet lien quan khac (So chi tiet VT,SP, HH), .. - So Tong hp: (Tng t nh cac chng trc, ke toan m so tong hp tuy thuoc hnh thc ke toan DN ap dung). 6.2.1.5 Tai khoan s dung: TK 621 Chi ph nguyen vat lieu trc tiep. Tai khoan nay c s dung e tap hp tat ca cac khoan chi ph ve nguyen, nhien, vat lieu c s dung trc tiep cho qua trnh san xuat san pham, c m chi tiet theo tng oi tng hach toan chi ph hoac oi tng tnh gia thanh (neu co). 6.2.1.6 Phng phap hach toan: N TK 621 Co TK 152 (2) Khi vat lieu mua ve c a vao s dung ngay cho qua trnh san xuat san pham ma khong qua kho: N TK 621 N TK 133 (neu co) Co TK 111, 112, 141 (3) Vat lieu do doanh nghiep t san xuat ra c a ngay vao qua trnh san xuat san pham: N TK 621 Co TK 154 (san xuat phu) (4) Vat lieu s dung e san xuat san pham con tha c tra lai kho se ghi: N TK 152 Co TK 621 (5) Vat lieu dung e san xuat san pham cua ky con tha nhng e lai phan xng san xuat e tiep tuc s dung, ke toan dung but toan o e ieu chnh: N TK 621
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Chng t: So sach:
Lenh san xuat, phieu xuat kho, bang phan bo chi ph NVL
(1) Khi xuat kho vat lieu e trc tiep san xuat san pham:
Co TK 152 Qua au ky sau se ghi en e chuyen thanh chi ph cua ky sau: N TK 621 Co TK 152
ghi en
(6) Cuoi ky, tong hp chi ph nguyen vat lieu trc tiep thc te s dung trong ky e ket chuyen vao tai khoan tinh gia thanh: N TK 154 Co TK 621 6.2.2 Ke toan chi ph nhan cong trc tiep: 6.2.2.1 Khai niem: Chi ph nhan cong trc tiep bao gom tat ca cac khoan chi ph lien quan en ngi lao ong trc tiep san xuat san pham nh tien lng phai thanh toan, khoan trch theo tien lng tnh vao chi ph theo quy nh. Chi ph nhan cong trc tiep cung c to chc theo doi rieng cho tng oi tng hach toan chi ph san xuat hoac oi tng tnh gia thanh. 6.2.2.2 Phng phap phan bo chi ph nhan cong trc tiep: Neu tien lng cong nhan trc tiep lien quan en nhieu oi tng chu chi ph va khong xac nh mot cach trc tiep cho tng oi tng th phai tien hanh phan bo theo nhng tieu thc phu hp. Cac tieu thc phan bo bao gom: nh mc tien lng cua cac oi tng, he so phan bo c quy nh, so gi hoac ngay cong tieu chuan mc phan bo c xac nh nh sau:
Mc phan bo chi ph tien lng cua = cong nhan trc tiep cho tng oi tng Tong so tien lng cong nhan trc tiep cua cac oi tng Tong khoi lng phan bo theo tieu thc s dung
Khoi lng phan bo cua tng oi tng
Tren c s tien lng c phan bo se tien hanh trch BHXH, BHYT va KPC theo ty le quy nh e tnh vao chi ph. V du: Tong so tien lng phai thanh toan cho cong nhan san xuat san pham A va B la 385.000. Cho biet so lng san pham c san xuat: san pham A la 1000sp, san pham B la 500sp. nh mc n gia lng cua 1 san pham A: 200, 1 san pham B: 300. Xac nh tien lng cong nhan trc tiep cua tng loai san pham.
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K Ton Ti chnh Doanh Nghip1 Tien lng cong nhan trc tiep phan bo cho san pham A Tien lng cong nhan trc tiep phan bo cho san pham B 385.000
(1000x200) = = (1000x200)+(500x300) x 220.000
(500x300) = = (1000x200)+(500x300) x 165.000
385.000
So BHXH va KPC tnh vao san pham A la: 220.000 x 19% = 41.800 So BHXH va KPC tnh vao san pham B la: 165.000 x 19% = 31.350 6.2.2.3 6.2.2.4 - So Chi tiet: + So chi ph san xuat kinh doanh TK 622 + Cac so ke toan chi tiet lien quan khac (So tien lng, tien cong, ) - So Tong hp: (Tng t nh cac chng trc, ke toan m so tong hp tuy thuoc hnh thc ke toan DN ap dung). 6.2.2.5 Tai khoan s dung: TK 622 Chi ph nhan cong trc tiep Tai khoan nay c s dung e tap hp tat ca cac khoan chi ph lien quan en bo phan lao ong trc tiep san xuat san pham lao vu (tien lng, tien cong tac khoan phu cap, cac khoan trch theo tien lng). Va c m chi tiet cho tng oi tng hach toan chi ph hoac oi tng tnh gia thanh (neu co). 6.2.2.6 N TK 622 Co TK 334 (2) Trch trc lng ngh phep cua cong nhan trc tiep san xuat: N TK 622 Co TK 335 (3) Trch BHXH, BHYT va KPC cua cong nhan trc tiep san xuat:
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Chng t: So sach:
Bang cham cong, Bang lng, Bang phan bo chi ph tien lng,
Phng phap hach toan:
(1) Tien lng phai thanh toan cho cong nhan trc tiep san xuat san pham:
N TK 622 Co TK 338 (3382,3383,3384) (4) Cac khoan chi ph nhan cong trc tiep c thanh toan trc tiep bang tien (thanh toan cho lao ong thi vu): N TK 622 Co TK 111, 141 (5) Tien an gia ca phai thanh toan cho cong nhan trc tiep san xuat: N TK 622 Co TK 334 (6) Cuoi ky, ke toan tong hp chi ph nhan cong trc tiep thc te phat sinh trong ky e ket chuyen ve tai khoan tnh gia thanh N TK 154 Co TK 622 6.2.3 Ke toan chi ph san xuat chung 6.2.3.1 Khai niem Chi ph san xuat chung la chi ph phuc vu va quan ly san xuat gan lien vi tng phan xng san xuat. Chi ph san xuat chung la loai chi ph tong hp gom cac khoan: chi ph nhan vien phan xng, chi ph vat lieu va dung cu san xuat dung phan xng, chi ph khau hao TSC dung phan xng, chi ph dch vu mua ngoai va cac khoan chi ph khac bang tien dung phan xng 6.2.3.2 Phng phap phan bo chi ph san xuat chung: Chi ph san xuat chung c tap hp theo tng phan xng san xuat hoac bo phan san xuat kinh doanh. Neu phan xng ch san xuat ra mot loai san pham duy nhat th toan bo chi ph chung phat sinh phan xng c ket chuyen toan bo vao chi ph san xuat san pham. Neu phan xng san xuat ra hai loai san pham tr len va to chc theo doi rieng chi ph san xuat cho tng loai san pham (oi tng hach toan chi ph san xuat la tng loai san pham) th chi ph san xuat chung phai c phan bo cho tng loai san pham e ket chuyen vao chi ph san xuat san pham. e tien hanh phan bo, co the s dung cac tieu thc: ty le tien lng cong nhan san xuat, ty le vi chi ph nguyen vat lieu trc tiep, ty le vi chi ph trc tiep (gom chi ph nguyen vat lieu trc tiep), ty le vi so gi may chay, ty le vi gi may chay, ty le vi n v nhien lieu tieu hao Cong thc:
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K Ton Ti chnh Doanh Nghip1 Chi ph san xuat chung thc te phat sinh trong thang = Tong so n v cua cac oi tng c phan bo tnh theo tieu thc c la chon
Mc phan bo chi ph san xuat chung cho tng oi tng
So n v cua tng X oi tng tnh theo tieu thc c la chon
6.2.3.3
Chng t :
Bang lng cua bo phan quan ly phan xng, lenh san xuat hay phieu xuat kho nguyen vat lieu, phieu xuat kho cong cu dung cu, bang phan bo khau hao, 6.2.3.4 - So Chi tiet: + So chi ph san xuat kinh doanh TK 627 .. + Cac so ke toan chi tiet lien quan khac (So chi tiet VT,SP, HH, So tien lng), So sach:
- So Tong hp: (Tng t nh cac chng trc, ke toan m so tong hp tuy thuoc hnh thc ke toan DN ap dung). 6.2.3.5 Tai khoan s dung: TK 627 Chi ph san xuat chung. Tai khoan nay c s dung e tap hp chi ph quan ly, phuc vu phan xng, bo phan san xuat kinh doanh va phan bo chi ph nay vao cac oi tng hach toan chi ph hoac oi tng tnh gia thanh. Tai khoan nay phai m chi tiet theo tng phan xng hoac bo phan san xuat kinh doanh. 6.2.3.6 Phng phap hach toan: + Chi ph ve tien lng nhan vien phan xng: N TK 627 Co TK 334 + Khoan trch theo tien lng tnh vao chi ph theo quy nh: N TK 627 Co TK 338 (3382,3383,3384) + Khau hao TSC dung phan xng: N TK 627 Co TK 214 + Chi ph ve vat lieu dung phan xng: (1) Khi tap hp chi ph san xuat chung phat sinh trong ky:
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N TK 627 Co TK 152 + Chi ph ve dung cu san xuat dung phan xng: N TK 627 Co TK 153 Phan bo 1 lan Co TK 1421/242 Phan bo nhieu lan + Chi ph c thanh toan bang tien: N TK 627 Co TK 111, 112 (2) Cuoi ky khi phan bo va ket chuyen chi ph san xuat chung vao oi tng hach toan chi ph san xuat hoac oi tng tnh gia thanh: N TK 154 Co TK 627 (3) Phan chi ph san xuat chung co nh khong c tnh vao gia thanh san pham ma c ghi nhan vao gia von hang ban: N TK 632 Co TK 627 V du: Tai 1 phan xng san xuat 2 loai san pham A, B co cac tai lieu nh sau: - Chi ph san xuat chung phat sinh trong thang phan xng san xuat bao gom: 1/. Tien lng phai thanh toan cho nhan vien: 300.000 2/.Trch BHXH, BHYT va KPC theo ty le quy nh tnh chi ph 3/. Khau hao TSC la 400.000 4/. Dung cu san xuat dung co tr gia 100.000 va phan bo 1 lan 5/. Chi khac c tra trc tiep bang tien mat la 43.000 - Cuoi thang, ke toan a phan bo chi ph san xuat theo ty le vi tien lng cong nhan san xuat cho biet: tien lng cong nhan san xuat san pham A: 600.000, tien lng cong nhan san xuat san pham B: 400.000. Gia s khong phat sinh khoan chenh lech CPSX chung co nh tnh vao gia von hang ban. Giai 1/. N TK 627 Co TK 334 300.000 300.000
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2/. N TK 627 Co TK 338 3/. N TK 627 Co TK 214 4/. N TK 627 Co TK 153 5/. N TK 627 Co TK 111 Chi ph san xuat chung phan bo cho san pham A Chi ph san xuat chung phan bo cho san pham B
57.000 400.000
57.000 400.000
ong thi ghi n N TK 009 : 400.000 100.000 43.000 100.000 43.000 900.000 600.000 + 400.000 900.000 600.000 + 400.000
Chi ph san xuat chung phat sinh trong thang la : 900.000, phan bo cho: = x 600.000 = 540.000
x 400.000 = 360.000
N TK 154(SPA) 540.000 N TK 154(SPB) 360.000 Co TK 627 900.000 6.3 KE TOAN CHI PH SAN XUAT VA TNH GIA THANH SAN PHAM, LAO VU SAN XUAT PHU (Ghi chu: Phan nay danh cho he cao ang/ ai hoc) San xuat phu trong mot doanh nghiep co the bao gom nhieu loai khac nhau c to chc thc hien cac bo phan hoac phan xng san xuat khac nhau nh: bo phan cung cap ien, bo phan van chuyen, bo phan sa cha, ... Viec theo doi va phan bo lao vu san xuat phu tuy thuoc va tnh hnh cu the ve to chc san xuat, moi lien he gia cac n v san xuat phu. V vay viec hach toan se khac nhau thong qua cac trng hp sau ay: 6.3.1. Trng hp gia cac bo phan san xuat phu khong co nghiep vu cung cap san pham lao vu cho nhau: Neu san xuat phu c to chc ra ch e phuc vu cho cac hoat ong khac nhau trong doanh nghiep th cac oi tng s dung san pham, lao vu cua san pham phu eu phai chu chi ph theo gia thanh thc te. Khi xac nh c mc phan bo chi ph cua san xuat phu cho cac oi tng s dung ke toan hach toan:
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N TK 627 (phan xng san xuat chnh) N TK 641 N TK 642 ... Co TK 154 (san xuat phu) - Z thc te san pham, lao vu hoan thanh V du: Doanh nghiep to chc mot phan xng ien e cung cap ien cho noi bo. Chi ph san xuat phat sinh phan xng ien c xac nh e ket chuyen vao cuoi thang: - Chi ph nguyen vat lieu trc tiep: 1.000.000 - Chi ph nhan cong trc tiep: - Chi ph san xuat chung: 476.000 324.000
Trong thang phan xng ien san xuat c 10.000Kwh va cung cap cho: - Phan xng san xuat chnh: 7.000Kwh - Bo phan ban hang: 1.000Kwh - Bo phan quan ly doanh nghiep: 2.000Kwh Giai (1) Tong hp chi ph san xuat phat sinh phan xng ien: N TK 154 (ien) 1.800.000 Co TK 621 (ien) 1.000.000 Co TK 622 (ien) 476.000 Co TK 627 (ien) 324.000 (2) Z thc te: 1Kwh = 1.800.000 10.000 = 180
Phan bo cho cac oi tng s dung: - Phan xng san xuat chnh: 7.000Kwh x 180 - Bo phan ban hang: 1.000Kwh x 180 - Bo phan quan ly doanh nghiep: 2.000Kwh x 180 Cong N TK 627 (PX SXC)1.260.000 N TK 641 180.000 N TK 642 360.000 Co TK 154 (ien) 1.800.000 = 1.260.000 = 180.000 = 360.000
______________
1.800.000
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6.3.2
Trng hp gia cac bo phan san xuat phu co nghiep vu cung cap san pham lao vu cho nhau:
6.3.2.1 Neu doanh nghiep hach toan cac nghiep vu cung cap san pham lao vu cho nhau theo gia thanh ke hoach va cho cac oi tng khac theo gia thanh thc te: Co hai phng phap tnh: a/. Phng phap 1: Neu tr gia san pham, lao vu nhan c do san xuat phu khac cung cap c xem la mot khoan chi ph nam ngoai chi ph san xuat phat sinh trong ky, th cong thc tnh nh sau:
Tr gia san pham, lao vu do san xuat phu khac cung cap Tr gia san pham, lao vu cung cap cho san xuat phu khac
Z thc te n v san pham, lao vu
CPSX d dang + trong ky =
CPSX CPSX phat + d dang + sinh cuoi ky trong ky -
Khoi lng san pham, lao vu hoan thanh
Khoi lng san pham, lao vu cung cap cho san xuat phu khac (ke ca t dung)
Hach toan: N TK 154 (PX phu A) : tr gia lao vu cua PX phu B phan bo Co TK 154 (PX phu B) V du: Co 2 phan xng ien va van chuyen: - Chi ph san xuat phat sinh c xac nh ket chuyen:
n v: ong
Khoan muc chi ph - Chi ph NVL trc tiep - Chi ph NC trc tiep - Chi ph san xuat chung Cong - Ket qua san xuat trong thang:
ien 1.000.000 476.000 324.000 1.800.000
Van chuyen 600.000 357.000 463.000 1.420.000
* Phan xng ien san xuat c 11.000 kwh cung cap cho: + Phan xng van chuyen: 1.000 kwh + Phan xng san xuat chnh: 8.000 kwh + Bo phan QLDN: 2.000 kwh
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* Phan xng chuyen thc hien c khoi lng van chuyen 1.050 tan, km cung cap cho: + Phan xng ien: 50 tan km + Phan xng san xuat chnh: 900 tan km + Bo phan QLDN: 100 tan km Cho biet Zkh 1 kwh la 150; Z 1 tan km la 1.400 Giai Tai lieu nay c tnh toan, nh khoan nh sau: (1) Tong hp chi ph san xuat phat sinh phan xng ien: N TK 154 (ien) 1.800.000 Co TK 621 (ien) 1.000.000 Co TK 622 (ien) 476.000 Co TK 627 (ien) 324.000 (2) Tong hp chi ph san xuat phat sinh phan xng van chuyen: N TK 154 (VC) 1.420.000 Co TK 621 (VC) 600.000 Co TK 622 (VC) 357.000 Co TK 627 (VC) 463.000 (3) Tr gia san pham cung cap lan nhau: a. b. N TK 154 (ien) Co TK 154 (VC) 70.000 70.000
N TK 154 (VC) 150.000 Co TK 154 (ien) 150.000
(4) Z thc te 1kwh = (1.800.000 + 70.000 150.000) / (1.100 1.000) = 172 Phan bo: PXSXC: 8.000 x 172 = 1.376.000 Bo phan QLDN: 2.000 x 172 = 344.000
1.720.000
N TK 627 (PXSXC) 1.376.000 N TK 642 344.000 Co TK 154 (ien) 1.720.000 (5) Z thc te 1tan, km = (1.420.000 + 150.000 70.000) / (1.050 50) = 1.500 Phan bo: PXSXC: 900 x 1.500 = 1.350.000 Bo phan QLDN: 100 x 1.500 = 150.000
1.500.000
N TK 627 (PXSXC) 1.350.000 N TK 642 150.000 Co TK 154 (VC) 1.500.000

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b/. Phng phap 2: Neu tr gia san pham, lao vu nhan c do san xuat phu khac cung cap c xem la 1 phan nam trong chi ph san xuat phat sinh trong ky, th cong thc tnh nh sau:
CPSX d dang trong ky CPSX CPSX Tr gia san pham, lao vu + phat sinh - d dang - cung cap cho san pham trong ky cuoi ky phu khac - Khoi lng san pham, lao vu cung cap cho san xuat phu khac (ke ca t dung)
Z thc te n v san = pham, lao vu
Khoi lng san pham, lao vu hoan thanh
Tr gia san pham, lao vu do san xuat phu cung cap lan nhau se ghi: N TK 627 (PX SX phu A) - tr gia lao vu cua PX phu B phan bo Co TK 154 (PX SX phu B) V du: Lay lai noi dung cua v du tren: Giai (1) Tr so san pham, lao vu cho san xuat phu cung cap lan nhau: ien cung cap cho van chuyen: 1.000 x 150 = 150.000 N TK 627 (VC) 150.000 Co TK 154 (ien) 150.000 Van chuyen cung cap cho ien: 50 x 1.400 = 70.000 N TK 627 (ien) Co TK 154 (VC) 70.000 70.000
(2) Tong hp chi ph san xuat phat sinh phan xng ien: N TK 154 (ien) 1.870.000 Co TK 621 (ien) 1.000.000 Co TK 622 (ien) 476.000 Co TK 627 (ien) 394.000 (3) Tong hp chi ph san xuat phat sinh phan xng van chuyen: N TK 154 (VC) 1.570.000 Co TK 621 (VC) 600.000 Co TK 622 (VC) 357.000 Co TK 627 (VC) 613.000 (4) Z thc te 1kwh = (1.870.000 150.000) / (1.100 1.000) = 172 Phan bo va phan anh tng t v du tren
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(5) Z thc te 1 tan, km = (1.570.000 70.000) / (1.050 50) = 1.500 Phan bo va phan anh tng t v du tren 6.3.2.2 Neu doanh nghiep hach toan cac nghiep vu cung cap san pham lao vu cho nhau va cac oi tng khac eu theo gia thanh thc te: Co 2 phng phap tnh: a/. Phng phap ai so: e xac nh c gia thanh thc te cua tng san pham, lao vu cua tng loai san xuat phu ta at he phng trnh ma gia thanh thc te n v cua tng loai san pham, lao vu la an so can phai tm. Lay v du tren: - at x la Z thc te 1 kwh - at y la Z thc te 1 tan km Ta co he phng trnh: 1.800.000 + 50y = 11.000x (1) 1.420.000 + 1.000x = 1.050y (2) T (1) va (2) suy ra: 11. 000x = 50y + 1.800.000 11 (1.000x) = 11 (1.050y 1.420.000) (11 x 1.420.000) + 1.800.000 = (11 x 1.050y) 50y => 11.500y = 17.420.000 => y = 17.420.000 / 11.500 = 1.514,78 => x = (1.800.000 + 50x1.514,78) / 11.000 = 170,52 Can c vao Z thc te cua tng loai san pham, lao vu e phan bo cho cac oi tng s dung va phan anh tng t nh tren. b/. Phng phap phan bo 2 lan: + Lan au tnh Z thc te tren c s cha hach toan phan tr gia san pham lao vu cung cap lan nhau e qua o xac nh tr gia san pham, lao vu cung cap lan nhau. + Lan sau tnh Z thc te tren c s a hach toan phan tr gia san pham, lao vu cung cap lan nhau e phan bo cho cac oi tng khac khong phai trong noi bo san xuat phu. Lay v du tren: Bc 1: Z thc te 1 kwh = 1.800.000 / 11.000 = 1.636,4 Tr gia ien cung cap cho phan xng van chuyen:
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1.000 x 1.636,4 = 163.640 Z thc te 1 tan km = 1.420.000 / 1.050 = 1.352,4 Tr gia khoi lng van chuyen cung cap cho phan xng ien: 50 x 1.352,4 = 77,620 Bc 2: Z thc te 1 kwh = (1.800.000 + 77.620 163.640) / (11.000 1.000) = 171.398 Phan bo + PXSXC: 8.000 x 171.398 = 1.371.184 + Quan ly doanh nghiep: 2.000 x 171.398 = 342.796 Phan bo + PXSXC: 900 x 1.506,02 = 1.355.418 + Quan ly doanh nghiep: 100 x 1.506,02 = 150.602 6.4 PHNG PHAP ANH GIA SAN PHAM D DANG
1.713.980
Z thc te 1 tan km = (1.420.000 + 163.640 77.620) / (1.050 50) = 1.506,02

1.506.020
6.4.1 anh gia chi ph san xuat d dang theo chi ph nguyen vat lieu chnh (hoac chi ph NL trc tiep) anh gia san pham d dang theo chi ph NVL chnh hoac NVL trc tiep, thc te phat sinh s dung phu hp vi nhng doanh nghiep ma chi ph NVL chnh hoac NVL trc tiep chiem ty trong ln trong Zsp, thong thng la >70%. San pham d dang ch tnh phan chi ph nguyen vat lieu chnh hoac NVL trc tiep, cac chi ph khac c tnh het cho san pham hoan thanh. Nguyen vat lieu chnh c xuat dung toan bo ngay t au qua trnh san xuat va mc tieu hao ve nguyen vat lieu chnh tnh cho san pham hoan thanh va san pham d dang la nh nhau.
Chi ph san xuat d + dang au ky = So lng san pham + hoan thanh trong ky Chi ph nguyen vat lieu chnh/ trc tiep thc te phat sinh So lng san pham d dang cuoi ky
Chi ph san xuat d dang cuoi ky
So lng san pham d dang cuoi ky
V du: Chi ph san xuat d dang au thang la : 500.000 Chi ph san xuat phat sinh trong thang la: 8.000.000, trong o chi ph nguyen vat lieu chnh chiem la 6.000.000
Chi ph san xuat d dang cuoi thang = 500.000 800 + + 6.000.000 200 x 200 = 1.300.000
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6.4.2 anh gia chi ph san xuat d dang theo phng phap c lng san pham hoan thanh tng ng: So lng san pham d dang cuoi ky quy oi theo san pham tng ng co the c tnh bang mot trong hai phng phap: phng phap trung bnh va phng phap FIFO. 6.4.2.1 Phng phap trung bnh
San pham d dang cuoi ky quy oi thanh SP hoan thanh tng ng = So lng san pham d dang cuoi ky X Ty le hoan thanh
Chi ph san xuat d dang cuoi ky
So lng SP d = x dang cuoi ky quy oi thanh So lng san pham + So lng SP d dang cuoi ky SP hoan thanh hoan thanh trong ky quy oi thanh SP hoan thanh tng ng tng ng
Chi ph san xuat d dang au ky
Chi ph san xuat phat sinh trong ky
Theo phng phap nay, co 2 trng hp tnh: - Trng hp 1: Trong chi ph san xuat d dang bao gom ay u cac khoan muc chi ph; tng khoan muc c xac nh tren c s quy oi, san pham d dang thanh san pham hoan thanh theo mc o hoan thanh thc te. V du1: Mot doanh nghiep SX: - Chi ph san xuat d dang au thang: 500.000 - Chi ph san xuat phat sinh trong thang: 8.000.000 Yeu cau: Tnh CPSX d dang cuoi thang, biet: san pham hoan thanh trong thang 800 san pham; san pham d dang cuoi thang 200 san pham vi ty le hoan thanh 40%.
Chi ph san xuat d dang cuoi thang = 500.000 + 8.000.000 800 + (200 x 40%) x (200 x 40%) = 772.727
- Trng hp 2: Trong chi ph san xuat d dang ch co nguyen vat lieu chnh la ay u do nguyen vat lieu chnh c a vao s dung ngay trong giai oan au cua qua trnh san xuat va c xac nh co mc tieu hao cho n v san pham d dang va san pham hoan thanh la nh nhau. Cac khoan muc chi ph khac (chi ph vat lieu phu, chi ph nhan cong, chi ph san xuat chung, ) c xac nh tren c s quy oi san pham d dang thanh san pham hoan thanh tng ng. V du 2: - Chi ph san xuat d dang au thang la 500.000, trong o: + Chi ph nguyen vat lieu trc tiep 206.000 + Chi ph nhan cong trc tiep 100.000 + Chi ph san xuat chung 194.000 - Chi ph san xuat phat sinh trong thang la 8.000.000, trong o:
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+ Chi ph nguyen vat lieu trc tiep 3.190.000 + Chi ph nhan cong trc tiep 2.100.000 + Chi ph san xuat chung 2.710.000 Yeu cau: Tnh chi ph san xuat d dang cuoi thang biet: San pham hoan thanh trong thang 800 san pham, san pham d dang cuoi thang 200 san pham co mc o hoan thanh 40%, chi ph vat lieu trc tiep bo vao mot lan t au quy trnh san xuat. Giai Chi ph san xuat d dang cuoi thang:
Chi ph nguyen vat lieu trc tiep trong san pham d dang 206.000 + 3.190.000 800 + 200 100.000 + 2.100.000 800 + (200 x 40%) 194.000 + 2.710.000 800 + (200 x 40%)
x 200 = 679.200
Chi ph nhan cong trc tiep trong san pham d dang
x 80 = 200.000
Chi ph san xuat chung trong san pham d dang
x 80 = 264.000
Chi ph san xuat d dang cuoi thang = 679.200 + 200.000 + 264.000 = 1.143.200 6.4.2.2 Phng phap FIFO
San pham d dang au ky quy oi thanh SP hoan thanh tng ng San pham bat au san xuat va hoan thanh trong ky =
Ty le hoan thanh
So lng san pham hoan thanh trong ky =
San pham d dang au ky X Ty le hoan thanh
San pham d dang cuoi ky quy oi thanh SP hoan thanh tng ng San pham hoan thanh tng ng
San pham d dang au ky quy oi thanh SP hoan thanh tng ng
San pham bat au san xuat va hoan thanh trong ky
San pham d dang cuoi ky quy oi thanh + SP hoan thanh tng ng
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K Ton Ti chnh Doanh Nghip1 Chi ph san xuat d dang cuoi ky So lng SP d = x dang cuoi ky quy oi thanh So lng san pham + So lng SP d dang cuoi ky SP hoan thanh hoan thanh tng quy oi thanh SP hoan thanh tng ng ng tng ng Chi ph san xuat d dang au ky + Chi ph san xuat phat sinh trong ky
V du 3: Mot doanh nghiep SX: - Chi ph san xuat d dang au thang: 500.000 - Chi ph san xuat phat sinh trong thang: 8.000.000 Yeu cau: Tnh CPSX d dang cuoi thang, biet: san pham d dang au thang:100sp mc o hoan thanh 70%, san pham hoan thanh trong thang 800 san pham; san pham d dang cuoi thang 200 san pham vi ty le hoan thanh 40%. Giai: San pham bat au san xuat va hoan thanh trong thang = 800 100 = 700sp
CPSX d dang cuoi thang = 500.000 + 8.000.000 (100x70%) + 700 + (200 x 40%) x (200x40%) = 800.000
(Tng t nh v du 2, ta cung de dang tnh CPSX d dang cuoi thang cho v du 2)
6.4.3 anh gia chi ph san xuat d dang theo phng phap 50% chi ph che bien Phng phap nay tng t phng phap c lng san pham hoan thanh tng ng, nhng e n gian ngi ta khong tnh chi ph d dang cho chi ph nguyen vat lieu chnh ma ch tnh chi ph d dang cho chi ph che bien (chi ph nhan cong trc tiep, chi ph san xuat chung. V du: Lay lai so lieu cua v du tren nhng sam pham cuoi ky xem nh hoan thanh vi mc o la 50%
Chi ph nguyen vat lieu trc tiep trong san pham d dang = 206.000 + 3.190.000 800 + 200 294.000 + 4.810.000 800 + (200 x 50%) x 200 = 679.200
Chi ph che bien trong San pham d dang
x 100 = 567.111
6.4.4 anh gia chi ph san xuat d dang theo chi ph nh mc hoac chi ph ke hoach: Chi ph san xuat d dang c anh gia da vao nh mc chi ph (hoac chi ph ke hoach) theo tng khoan muc chi ph va ty le hoan thanh cua san pham. V du1: Z nh mc (hoac Z ke hoach) cua n v san pham hoan thanh bao gom:
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- Chi ph nguyen vat lieu trc tiep: 3.000 - Chi ph che bien: 1.600, trong o chi ph nhan cong trc tiep: 1.000, chi ph san xuat chung: 600 San pham d dang cuoi thang 200 san pham, ty le hoan thanh 40%, cac loai vat lieu trc tiep c s dung hau het trong giai oan au cua qua trnh san xuat. Giai: Chi ph san xuat d dang cuoi thang = (100x3.000) + (200x1.00x40%) + (200x600x40%) = 728.000 V du2: San pham san xuat qua 2 giai oan nh mc chi ph cho n v san pham cua tng giai oan nh sau: Giai oan 1: - Chi ph nguyen vat lieu trc tiep: 1.000 - Chi ph che bien: 800, trong o chi ph nhan cong trc tiep: 500, chi ph san xuat chung: 300 Giai oan 2: - Tr gia ban thanh pham giai oan 1 chuyen sang: 1.800 - Chi ph che bien: 500, trong o chi ph nhan cong trc tiep: 300, chi ph san xuat chung: 200 San pham d dang cuoi thang giai oan 1 la 100 san pham, mc o hoan thanh 40%, san pham d dang cuoi thang giai oan 2 la 200 san pham, mc o hoan thanh 60%. Nh vay: Chi ph san xuat d dang G1 = 100 x [1.000 + (800 x 40%)] = 132.000 Chi ph san xuat d dang G2 = 200 x [1.800 + (500 x 60%)] = 420.000 Chi ph san xuat d dang cuoi thang = 132.00 + 420.000 = 552.000 V du3: Noi dung nh v du 2 nhng san pham d dang c anh gia theo chi ph nguyen vat lieu trc tiep (hoac tr gia ban thanh pham) Nh vay: Chi ph san xuat d dang G1 = 100 x 1.000 = 100.000 Chi ph san xuat d dang G2 = 200 x 1.800 = 360.000 Chi ph san xuat d dang cuoi thang = 100.00 + 360.000 = 460.000
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6.5 TNH GIA THANH SAN PHAM CUA HOAT ONG SXKD CHNH oi vi hoat ong san xuat kinh doanh chnh, can c vao ac iem san xuat, ac iem san pham, yeu cau quan ly ve gia thanh, ke toan co the la chon cac he thong tnh gia thanh nh sau: Tnh gia thanh san pham theo chi ph thc te. Tnh gia thanh san pham theo chi ph thc te ket hp vi chi ph c tnh. Tnh gia thanh san pham theo chi ph nh mc.
Trong pham vi chng trnh nay, chung toi ch trnh bay he thong tnh gia thanh san pham theo chi ph thc te, hai phng phap con lai se c trnh bay trong mon ke toan chi ph (hoac ke toan quan tr). Tnh gia thanh san pham theo chi ph thc te co cac phng phap sau:
6.5.1 Tnh gia thanh theo phng phap gian n (phng phap trc tiep): Chi ph san Chi ph san Chi ph san Tong Cac khoan xuat d xuat phat xuat d Z san pham = + + lam giam dang au sinh trong dang cuoi hoan thanh chi ph ky ky ky Tong Z san pham hoan thanh trong ky So lng san pham hoan thanh trong ky
Z n v san pham
Ghi chu: Neu phan xng san xuat ra 2 loai san pham, trc khi ket chuyen e tong hp chi ph san xuat phat sinh va tnh Z san pham hoan thanh can phai phan bo chi ph san xuat chung theo tieu thc phu hp. V du: Phan xng san xuat ra 2 loai san pham A, B. Chi ph san xuat phat sinh trong ky c xac nh nh sau: Chi ph nguyen vat lieu trc tiep 5.000.000 (SPA: 3.200.000, SPB: 1.800.000) Chi ph nhan cong trc tiep 600.000) Chi ph san xuat chung 1.500.000 1.200.000 (SPA: 900.000, SPB:
San pham san xuat hoan thanh trong thang c nhap kho thanh pham: SPA: 900 san pham, SPB: 400 san pham. San pham d dang cuoi thang bao gom: 100 SPA va 100 SPB c anh gia theo chi ph nguyen vat lieu trc tiep, cho biet: chi ph san xuat d dang au thang cua SPA: 400.000, SPB: 200.000. Chi ph san xuat chung phan bo theo ty le vi chi ph nhan cong trc tiep
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Giai Chi ph san xuat chung phan bo cho tng loai san pham theo ty le vi chi ph nhan cong trc tiep.
Phan bo chi ph san xuat chung: SPA = SPB = 1.200.000 1.500.000 1.200.000 1.500.000 X 900.000 = 720.000 X 600.000 = 480.000
(1) Tong hp chi ph san xuat cua SPA: Chi ph nguyen vat lieu trc tiep 3.200.000 Chi ph nhan cong trc tiep Chi ph san xuat chung 900.000 720.000 4.800.000
Cong
N TK 154 (A) 4.820.000 Co TK 621 (A) 3.200.000 Co TK 622 (A) 900.000 Co TK 627 720.000 (2) Tong hp chi ph san xuat cua SPB: Chi ph nguyen vat lieu trc tiep 1.800.000 Chi ph nhan cong trc tiep Chi ph san xuat chung 600.000 480.000 2.880.000
Cong
N TK 154 (B) 2.880.000 Co TK 621 (B) 1.800.000 Co TK 622 (B) 600.000 Co TK 627 480.000 anh gia san pham d dang cuoi thang:
SPA = SPB = 400.000 + 3.200.000 900 + 100 200.000 + 1.800.000 400 + 100 x 100 = 360.000 x 100 = 400.000
(3) Tong Z SPA hoan thanh = 400.000 + 4.820.000 360.000 = 4.860.000 N TK 155 (A) 4.860.000 Co TK 154 (A) 4.860.000
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Z 1SPA = 4.860.000 / 900 = 5.400 (4) Tong Z SPB hoan thanh = 200.000 + 2.880.000 400.000 = 2.680.000
N TK 155 (B) 2.680.000 Co TK 154 (B) 2.680.000 Z 1SPB = 2.680.000 / 400 = 6.700 PHIEU TNH Z SAN PHAM TEN SAN PHAM: A n v: ong
Khoan muc - Chi ph NVL trc tiep - Chi ph NC trc tiep - Chi ph san xuat chung Cong Chi ph san xuat Chi ph san xuat d dang au thang phat sinh trong thang 400.000 400.000 3.200.000 900.000 720.000 4.820.000 Chi ph san xuat d dang cuoi thang 360.000 360.000 Tong Zsp hoan thanh 3.240.000 900.000 720.000 4.860.000 Z n v san pham 3.600 1.000 800 5.400
PHIEU TNH Z SAN PHAM TEN SAN PHAM: B n v: ong

Khoan muc - Chi ph NVL trc tiep - Chi ph NC trc tiep - Chi ph san xuat chung Cong Chi ph san xuat Chi ph san xuat d dang au thang phat sinh trong thang 200.000 200.000 1.800.000 600.000 480.000 2.880.000 Chi ph san xuat d dang cuoi thang 400.000 400.000 Tong Zsp hoan thanh 1.600.000 600.000 480.000 2.680.000 Z n v san pham 4.000 1.500 1.200 6.700
6.5.2 Tnh gia thanh theo phng phap loai tr chi ph Phng phap nay c ap dung khi trong cung 1 quy trnh san xuat ben canh san pham chnh con thu c san pham phu. San pham phu khong phai la oi tng tnh Z va c anh gia theo gia do doanh nhgiep quy nh trc.
Tong Zsp chnh hoan thanh trong ky Chi ph san Chi ph san = xuat d + xuat phat sinh dang au ky trong ky Chi ph san xuat d dang cuoi ky Gia tr san pham phu thu hoi c
- Khi thu hoi san pham phu va nhap kho thanh pham hoac nhap kho vat lieu se ghi: N TK 155 SP phu hoac N TK 152
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Co TK 154 Tr gia san pham phu - Khi thu hoi san pham phu va ban thang cho khach hang se ghi: + Tr gia von san pham phu thu c: N TK 632 Co TK 154 + So tien san pham phu thu c: N TK 111, 112, 131 Co TK 511 -> gia ban cha co thue Co TK 3331 -> Thue GTGT V du: Chi ph san xuat phat sinh c ket chuyen vao cuoi ky: Chi ph nguyen vat lieu trc tiep 4.000.000 Chi ph nhan cong trc tiep Chi ph san xuat chung San pham thu c trong ky: o San pham chnh c nhap kho thanh pham: 800sp o San pham phu chuyen ban ngay cho khach hang: Tr gia thu hoi c xac nh: 200.000 Tr gia ban cha co thue 250.000. Thue GTGT: 10% va thu toan bo bang tien mat. Chi ph san pham d dang au ky: 300.000; chi ph san xuat d dang cuoi ky: 500.000. 1.000.000 600.000
Giai (1) N TK 154 5.600.000 Co TK 621 4.000.000 Co TK 622 1.000.000 Co TK 627 600.000 (2a) N TK 632 Co TK 154 200.000 200.000 250.000 25.000
(2b) N TK 111 275.000 Co TK 511 Co TK 3331
(3) Tong Z SP chnh hoan thanh = 300.000+5.600.000500.000 200.000 = 5.200.000
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N TK 155 5.200.000 Co TK 154 5.200.000 Z 1SP chnh = 5.200.000 / 800 = 6.500 Ghi chu: Neu san pham phu cho biet gia ban 250.000, lai nh mc 10% tren gia ban th gia von se la: 250.000 x 90% = 225.000. Con neu gia ban 250.000, lai nh mc la 10% tren gia von, th gia von se la 250.000/(1+0.1) 6.5.3 Tnh gia thanh theo phng phap he so: Phng phap nay c ap dung khi trong cung mot quy trnh san xuat tao ra nhieu loai san pham chnh, gia chung co he so quy oi. e xay dng he so quy oi ngi ta chon mot san pham nao o lam san pham chuan, va san pham chuan nay co he so 1. ac iem to chc ke toan: oi tng hach toan chi ph san xuat la nhom san pham, oi tng tnh Z la tng loai san pham. Z n v san pham chuan Tong Z cua cac loai san pham chnh hoan thanh trong ky Tong san pham chuan hoan thanh trong ky
So lng tng loai san pham chnh hoan thanh trong ky
Tong SP chuan hoan thanh trong ky
He so quy oi
V du: Tai mot phan xng san xuat ra 2 loai san pham A, B co cac tai lieu: Chi ph san xuat d dang au thang 400.000 Chi ph san xuat phat sinh trong thang c xac nh e ket chuyen: o Chi ph nguyen vat lieu trc tiep 3.000.000 o Chi ph nhan cong trc tiep 500.000 o Chi ph san xuat chung 700.000 San pham hoan thanh trong thang c nhap kho thanh pham: 1.000spA va 500spB San pham d dang cuoi thang gom: 220 spA va 150spB c anh gia theo chi ph nguyen vat lieu trc tiep. He so san pham: SPA la 1; SPB la 1,2.
Giai Tai lieu nay c tnh toan va nh khoan: (1) N TK 154 4.200.000
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Co TK 621 Co TK 622 Co TK 627 Quy oi san pham chuan: San pham hoan thanh : Cong San pham d dang cuoi thang:
3.000.000 500.000 700.000
anh gia san pham lam d cuoi thang: SPA: 1.000 x 1 = 1.600 SPA: 220 x 1 = 220 400 SPA: 150 x 1,2 =180 Cong
Chi ph san xuat d dang cuoi thang = 400.000 + 3.000.000 1.600 + 400 x 400 = 680.000
1.000
SPA: 500 x 1,2 = 600
(2) Tong Z SP hoan thanh trong thang = 400.000 + 4.200.000 680.000 = 3.920.000 Z 1SP chuan = 3.920.000 / 1.600 = 2.450 Tong Z SPA hoan thanh: 1.000 x 2.450 = 2.450.000 Z 1 SPA = 2.450 x 1 = 2.450 Tong Z SPB hoan thanh: 600 x 2.450 = 1.470.000 Z 1SPB = 2.450 x 1,2 = 1.470.000 / 500 = 2.940 N TK 155 (A) 2.450.000 N TK 155 (B) 1.470.000 Co TK 154
3.920.000 Thang nam

n v: 1.000
PHIEU TNH Z SAN PHAM
Khoan muc
CPSX d dang au thang 400 400
CPSX phat sinh trong thang 3.000 500 700 4.200
CPSX San pham chuan d dang Tong Z Z n v cuoi thang 680 2.720 500 700 3.920 1,700 0,3125 0,4375 2,450
Loai san pham SPA Tong Z 1.700 312,5 437,5 2.450 SPB
Z n v Tong Z Z n v 1,700 0,3125 0,4375 2,450 1.020 187,5 262,5 1.470 2,040 0,375 0,525 2,940
- CPNVL trc tiep - CPNC trc tiep - CPSX chung Cong
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6.5.4 Tnh gia thanh theo phng phap ty le Phng phap nay c ap dung khi trong cung mot quy trnh san xuat tao ra nhieu loai san pham chnh nhng gia chung khong co he so quy oi, do vay phai xac nh ty le gia tong gia thanh thc te va tong Z ke hoach (hoac nh mc) e qua o xac nh gia thanh cho tng loai san pham. ac iem to chc ke toan: oi tng hach toan chi ph san xuat la nhom san pham, oi tng tnh Z la tng loai san pham. Tong Z thc te cua cac loai san pham hoan thanh trong ky Ty le = Tong Z ke hoach (hoac nh mc) cua cac loai SP Tong Z ke hoach (hoac nh mc) cua tng loai SP
Tong Z thc te cua tng loai SP V du1 : Phan xng san xuat -
Ty le
Chi ph san xuat d dang au thang o Chi ph nguyen vat lieu trc tiep o Chi ph nhan cong trc tiep o Chi ph san xuat chung
800.000. Trong o: 550.000 110.000 140.000
Chi ph san xuat phat sinh trong thang c xac nh va ket chuyen: o Chi ph nguyen vat lieu trc tiep 5.000.000 o Chi ph nhan cong trc tiep 1.600.000 o Chi ph san xuat chung 2.000.000 San pham hoan thanh trong thang c nhap kho: 1.000spA va 500spB San pham d dang cuoi thang gom: 220 spA va 100spB co mc o hoan thanh 40% va anh gia theo chi ph ke hoach. Z ke hoach n v SPA, SPB cho bang. n v: ong Khoan muc chi ph SPA 2.800 1.000 1.200 5.000 SPB 3.300 1.200 1.500 6.000
- Chi ph NVL trc tiep - Chi ph NC trc tiep - Chi ph san xuat chung Cong
Cho biet: Cac loai vat lieu trc tiep hau het c s dung ngay t au cua qua trnh san xuat.
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Giai Tai lieu nay c tnh toan va nh khoan: (1) N TK 154 8.600.000 Co TK 621 5.000.000 Co TK 622 1.600.000 Co TK 627 2.000.000 anh gia san pham lam d cuoi thang: - Chi ph NVL trc tiep (200 x 2.800) + (100 x 3.300) = 890.00 - Chi ph NC trc tiep (200 x 40% x 1.000) + (100 x 40% x 1.200) = 128.00 - Chi ph san xuat chung (200 x 40% x 1.200) + (100 x 40% x 1.500) = 156.00 Nh vay: Chi ph san xuat d dang cuoi = 890.000 + 128.000 + 156.000 = 1.174.000 thang (2) Tong Z thc te cua san pham 800.000 + 8.600.000 = 8.226.000 A B hoan thanh trong = 1.174.000 thang 8.226.000 (1.000 x 5.000) + (500 x 6.000)
Ty le
= 1,02825 (102,825%)
Tong Z thc te cua SPA = (1.000 x 5.000) x 1,02825 = 5.141.250 Tong Z thc te cua SPB= (500 x 6.000) x 1,02825 = 3.084.750 N TK 155 (A) 5.141.250 N TK 155 (B) 3.084.750 Co TK 154
8.226.00
Z 1 SPA = 5.141.250 / 1.000 = 5.141,25 Z 1 SPB = 3.084.750 / 500 = 6.169,5
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6.5.5
Tnh gia thanh theo phng phap lien hp
Phng phap nay c ap dung khi trong cung mot quy trnh san xuat ben canh nhng san pham chnh con thu c san pham phu. e tnh c Z cua san pham chnh phai loai tr gia tr cua san pham phu, sau o s dung phng phap ty le hoac phng phap he so e xac nh Z cho tng loai san pham chnh. V du: Tai mot phan xng san xuat co tai lieu sau: Chi ph san xuat d dang au thang 300.000 Chi ph san xuat phat sinh trong thang c xac nh va ket chuyen: o Chi ph nguyen vat lieu trc tiep 4.000.000 o Chi ph nhan cong trc tiep 2.100.000 o Chi ph san xuat chung 1.900.000 San pham hoan thanh trong thang c nhap kho: o SPA 600spA, he so san pham: 1 o SPB 400spB, he so san pham: 1,3 San pham d dang cuoi thang c xac nh co tr gia: 450.000
Giai Tai lieu nay c tnh toan va nh khoan: (1) N TK 154 7.000.000 Co TK 621 4.000.000 Co TK 622 2.100.000 Co TK 627 1.900.000 (2) Tr gia san pham phu thu c nhap kho thanh pham: N TK 155 (c) Co TK 154 130.000 130.000
(3) Tong Z san pham A, B hoan thanh = 300.000 + 7.000.000 450.000 130.000 = 6.720.000 Tong so san pham chuan = (600 x 1) + (400 x 1,3) = 1.120 Z n v san pham chuan = 6.720.000 / 1.120 = 6.000 -> Tong Z SPA : 600 x 6.000 = 3.600.000 Z SPA = 6.000 x 1 = 6.000 = 3.600.000 / 600 -> Tong Z SPB : 520 x 6.000 = 3.120.000 Z SPA = 6.000 x 1,3 = 7.800 = 3.120.000 / 400 N TK 155 (A) 3.600.000 N TK 155 (B) 3.120.000 Co TK 154
6.720.00
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6.5.6 Phng phap n at hang Phng phap nay c ap dung cho nhng doanh nghiep san xuat san pham, lao vu theo n at hang cua khach hang. Tng n at hang la oi tng hach toan chi ph san xuat va cung la oi tng tnh Z. Z cua tng n at hang la toan bo cho chi ph san xuat phat sinh ke t luc bat au thc hien cho en luc hoan thanh, hay giao hang cho khach hang. V du: Tai mot phan xng thc hien 2 n at hang A & B: Chi ph san xuat d dang au thang : n at hang A: 500.000; n at hang B: 250.000 Chi ph san xuat phat sinh trong thang c xac nh va ket chuyen: o Chi ph nguyen vat lieu trc tiep: n hang A: 2.500.000; n hang B: 1.800.000 o Chi ph nhan cong trc tiep: n hang A: 800.000; n hang B: 600.000 o Chi ph san xuat chung: 1.290.000 n hang A a hoan thanh va ban giao cho khach: gia cha co thue la 5.000.000, thue GTGT 10%. Khach hang thanh toan toan bo bang tien gi ngan hang. n hang B van con ang trong qua trnh thc hien. Chi ph san xuat chung phan bo cho tng n hang theo ty le vi chi ph NVL trc tiep.
Giai Tai lieu nay c tnh toan va nh khoan: Phan bo chi ph san xuat chung: 1.290.000 n hang A = 2.500.000 + 1.800.000 n hang B = 1.290.000 2.500.000 + 1.800.000 x 2.500.000 = 750.000
x 1.800.000 = 540.000
(1) Tong hp Chi ph san xuat cua n hang A N TK 154 (H A) 4.050.000 Co TK 621 (H A) 2.500.000 Co TK 622 (H A) 800.000 Co TK 627 750.000 (2)a. Tong Z cua n hang A: 500.000 + 4.050.000 = 4.550.000
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N TK 632 4.550.000 Co TK 154 (H A) 4.550.000 b. Doanh thu n hang ky A 5.000.000 Thue GTGT So tien thu cua khach hang N TK 112 Co TK 511 Co TK 3331 500.000 5.500.000 5.500.000 5.000.000 500.000
(3) Tong hp chi ph cua n hang B Chi ph NVL trc tiep1.800.000 Chi ph NC trc tiep Cong 600.000 2.940.000 Chi ph san xuat chung 540.000 N TK 154 (H B) 2.940.000 Co TK 621 (H B) 1.800.000 Co TK 622 (H B) 600.000 Co TK 627 540.000 Do n hang B cha thc hien xong nen chi ph san xuat d dang cuoi thang la: 2.500 + 2.940.000 = 3.190.000 (So d cua TK 154 H B) 6.5.7 Phng phap phan bc 6.5.7.1 Phng phap ket chuyen song song (Phng phap phan bc khong tnh gia thanh ban thanh pham): Phng phap nay ap dung phu hp cho doanh nghiep co quy trnh san xuat qua nhieu giai oan che bien lien tuc e tao ra san pham hoan chnh. Viec tnh gia thanh san pham theo phng phap nay ke toan khong tnh gia thanh ban thanh pham ma ch tnh Z san pham hoan chnh.
S o tom tat Chi ph san xuat bc 1 Chi ph san xuat bc 2 ...... Chi ph san xuat bc 3 Ket chuyen Ket chuyen Ket chuyen Z san pham hoan thanh
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ac iem to chc ke toan: oi tng hach toan chi ph san xuat la tng giai oan san xuat; oi tng tnh Z la san pham hoan chnh giai oan cuoi cung. Cong thc tnh Z
Z hoan chnh = Chi ph NVL Chi ph che + + trc tiep bien bc 1 Chi ph che bien bc 2 + + Chi ph che bien bc n
V du: Doanh nghiep san xuat san pham qua 3 giai oan lien tuc e co san pham hoan chnh Chi ph phat sinh tng giai oan cho bang n v: 1.000 Khoan muc chi ph - Chi ph NVL trc tiep - Chi ph NC trc tiep - Chi ph san xuat chung G1 4.000 600 500 500 400 400 300 G2 G3
Cac giai oan che bien eu khong co san pham d dang au thang, san pham d dang cuoi thang c anh gia theo chi ph NVL trc tiep G1: san xuat 100 ban thanh pham, a hoan thanh va chuyen sang G2 90 ban thanh pham G2: nhan 90 ban thanh pham, a hoan thanh va chuyen sang G3 80 ban thanh pham G3: nhan 80 ban thanh pham, a hoan thanh va nhap kho thanh pham 70 san pham.
Giai Tai lieu nay c tnh toan va nh khoan: (1a) N TK 154 (G1) Co TK 621 Co TK 622 Co TK 627 (1b) N TK 154 (G2) Co TK 622 Co TK 627 (1c) N TK 154 (G3) Co TK 622 Co TK 627 5.100.000 4.000.000 600.000 500.000 900.000 500.000 400.000 400.000 300.000
700.000
(2) Xac nh chi ph cua tng giai oan chuyen vao Z san pham hoan thanh
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K Ton Ti chnh Doanh Nghip1 G1: Chi ph NVL trc tiep Chi ph NC trc tiep Chi ph san xuat chung Cong G2: Chi ph NC trc tiep Chi ph san xuat chung Cong G3: Chi ph NC trc tiep Chi ph san xuat chung Cong = = = = = 4.000.000 100 600.000 90 500.000 90 x 70 = 2.800.000 x 70 = x 70 = 466.667 388.889 3.655.556 x 70 = 437..000 x 70 = 350.000 787.500 400.000 300.000 700.000
500.000 80 400.000 80
N TK 155 5.143.056 Co TK 154 (G1) 3.655.556 Co TK 154 (G2) 787.500 Co TK 154 (G3) 700.000
Z 1sp = 5.143.056 70 = 73.472,2
6.5.7.2 Phng phap ket chuyen tuan t song (Phng phap phan bc co tnh gia thanh ban thanh pham): Phng phap nay ap dung cho nhng doanh nghiep co quy trnh san xuat phc tap, qua nhieu giai oan che bien va moi giai oan co yeu cau tnh Z ban thanh pham. ac iem to chc ke toan: oi tng hach toan chi ph san xuat la tng giai oan san xuat; oi tng tnh Z la cac ban thanh pham tng giai oan va san pham hoan chnh giai oan cuoi cung. Cong thc tnh Z c bien dien nh sau:
Chi ph NVL trc + Chi ph che bien G1 Z ban thanh pham 1 + Chi ph che bien G2 Z ban thanh pham n -1 + Chi ph che bien G n
Z ban thanh pham 1
Z ban thanh pham 2
Z san pham hoan chnh
V du:
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Doanh nghiep san xuat san pham qua 3 giai oan che bien So d au thang cua G1: 380.000, G2: 1.000.000, G3: 583.000 Chi ph san xuat phat sinh trong thang c xac nh e ket chuyen cho bang n v: ong Khoan muc chi ph - Chi ph NVL trc tiep - Chi ph NC trc tiep - Chi ph san xuat chung G1 6.000.000 1.800.000 2.400.000 G2 900.000 1.300.000 G3 700.000 1.000.000
Tnh hnh ket qua san xuat tng giai oan: o G1: san xuat hoan thanh 180 ban thanh pham chuyen cho G2, san pham d dang cuoi thang la 40 ban thanh pham. o G2: san xuat hoan thanh 170 ban thanh pham chuyen cho G3, san pham d dang cuoi thang la 30 ban thanh pham o G3: san xuat hoan thanh 150 san pham hoan chnh, san pham d dang cuoi thang la 30 ban thanh pham.
Giai Tai lieu nay c tnh toan va nh khoan: (1) Tong hp chi ph san xuat phat sinh tng giai oan a. N TK 154 (G1) Co TK 621 Co TK 622 Co TK 627 b. N TK 154 (G2) Co TK 622 Co TK 627 c. N TK 154 (G3) Co TK 622 Co TK 627 10.200.000 6.000.000 1.800.000 2.400.000 900.000 1.300.000 700.000 1.000.000
2.200.000
1.700.000
(2) anh gia san pham lam d va tnh Z san pham cho G1
Chi ph san xuat d dang cuoi thang Tong Z ban thanh pham cua G1 = = = 380.000 + 6.000.000 180 + 40 x 40 = 1.160.000 = 9.420.000
380.000 + 10.200.000 1.160.000 9.420.000 180 = 52.333,33
Z 1 ban thanh pham
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K Ton Ti chnh Doanh Nghip1 Ket chuyen tr gia ban thanh pham G1 sang G2: N TK 154 (G2) 9.420.000 Co TK 154 (G1) 9.420.000 (3) anh gia san pham lam d va tnh Z san pham cho G2 1.000.000 + 9.420.000 Chi ph san xuat d dang cuoi thang = x 30 = 1.563.000 170 + 30 Tong Z ban thanh pham cua G2 = 1.000.000 + (9.420.000 + 2.200.000) 1.563.000 = 11.057.000 Z 1 ban thanh pham = 11.057.000 = 65.041,17 170
Ket chuyen tr gia ban thanh pham G2 sang G3: N TK 154 (G3) 11.057.000 Co TK 154 (G2) 11.057.000 (4) anh gia san pham lam d va tnh Z san pham cho G3 583.000 + 11.057.000 Chi ph san xuat d dang cuoi thang = x 30 = 1.940.000 150 + 30 Tong Z san pham hoan thanh = 583.000 + (11.057.000 + 1.700.000) 1.940.000 = 11.400.000 N TK155 11.400.000 Co TK 154 (G3) 11.400.000 Z 1 san pham hoan thanh = 11.400.000 150 = 76.000
6.6 KE TOAN CAC KHOAN THIET HAI TRONG SAN XUAT (Ghi chu: Phan nay danh cho chng trnh cao ang/ai hoc) 6.6.1 Ke toan san pham hong San pham hong la nhng san pham ang trong qua trnh san xuat hoac a san xuat xong nhng co nhng sai pham ve mat tieu chuan ky thuat lien quan chat lng, mau ma, quy cach. Co hai trng hp ve san pham hong: san pham hong trong nh mc cho phep va san pham hong ngoai nh mc. 6.6.6.1 San pham hong trong nh mc: - La nhng san pham hong nam trong gii han cho phep xay ra do ac iem va ieu kien san xuat cung nh ac iem cua ban than san pham c san xuat. - Cac khoan thiet hai lien quan en san pham hong trong nh mc nh chi ph sa cha, tr gia san pham hong khong sa cha, sau khi tr phan phe lieu tan thu c tnh vao gia thanh cua san pham hoan thanh.
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a/. To chc hach toan oi vi san pham hong sa cha c: (1) Ket chuyen tr gia san pham hong: N TK 154 (SP Hong) Co TK 154 (SP ang che tao) (2) Tap hp chi ph sa cha san pham hong phat sinh: N TK 621 (SP Hong) N TK 622 (SP Hong) N TK 627 (SP Hong) Co cac TK lien quan (3) Tong hp ket chuyen chi ph sa cha san pham hong phat sinh: N TK 154 (SP Hong) Co TK 621, 622, 627 (SP hong) (4) Ket chuyen chi ph sa cha san pham hong vao sp hoan thanh: N TK 154 (SP ang che tao) Co TK 154 (SP Hong) b/. To chc hach toan oi vi san pham hong khong sa cha c: - Neu khong to chc theo doi rieng ma coi nh nam trong gia thanh san pham hoan thanh, ch ghi giam chi ph cua san pham hoan thanh ve khoan phe lieu tan thu: N TK 152 (phe lieu) Co TK 154 (SP ang che tao) - Neu to chc theo doi rieng chi ph san pham hong va sau o ket chuyen khoan thiet hai vao gia thanh san pham hoan thanh: (1) Phan anh tr gia san pham hong khong sa cha c: N TK 154 (sp hong) Co TK 154 (SP ang che tao) (2) Khoan phe lieu tan thu nhap kho: N TK 152 (Phe lieu) Co TK 154 (SP Hong) (3) Khoan chi ph san pham hoan thanh phai chu do san pham hong sau khi tr khoan phe lieu tan thu: N TK 154 (SP ang che tao)
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Co TK 154 (SP Hong) 6.6.6.2 San pham hong ngoai nh mc - La nhng san pham hong vt qua gii han cho phep do nhng nguyen nhan khach quan hoac chu quan gay ra. - oi vi san pham hong ngoai nh mc th cac khoan thiet hai lien quan en sp hong khong c tnh vao gia thanh san pham hoan thanh ma x ly tng ng vi nhng nguyen nhan gay ra. a/. oi vi san pham hong sa cha c: (1) Ket chuyen tr gia san pham hong: N TK 154 (SP Hong) Co TK 154 (SP ang che tao) (2) Tap hp chi ph sa cha phat sinh: N TK 621, 622, 627 (SP hong) Co cac TK lien quan (3) Ket chuyen e tong hp chi ph sa cha thc te phat sinh: N TK 154 (san pham hong) Co TK 621, 622, 627 (SP hong) (4) Can c vao ket qua x ly e phan anh: N TK 154 (san pham ang che tao) -> tnh vao Z san pham N TK 1388 -> bat boi thng N TK 811 -> tnh vao chi ph khac, coi nh khoan ton that Co TK 154 (san pham hong) b/. oi vi san pham hong khong sa cha c: (1) Can c vao gia cua san pham hong khong sa cha c e ghi: N TK 154 (san pham hong) Co TK 154 (san pham ang che tao) -> phat hien trong qua trnh san xuat Co TK 155 -> phat hien trong kho thanh pham Co TK 157 -> hang gi ban b tra lai Co TK 632 -> hang a ban b tra lai (2) Can c tr gia phe lieu thu hoi c e ghi: N TK 152 (phe lieu) Co TK 154 (san pham hong) (3) Can c vao ket qua x ly khoan thiet hai e ghi:
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N TK 154 (san pham ang che tao) -> tnh vao Z san pham N TK 1388 -> bat boi thng N TK 811 -> tnh vao chi ph khac, coi nh khoan ton that Co TK 154 (san pham hong) -> khoan thiet hai ve san pham hong 6.6.2 Ke toan thiet hai ngng san xuat Trong qua trnh hoat ong cua doanh nghiep co the xay ra nhng khoan thi gian phai ngng san xuat do cac nguyen nhan khach quan hoac chu quan gay ra: thiet b san xuat b h hong, thieu nguyen vat lieu, thieu nang lng, thien tai, hoa hoan Thi gian ngng san xuat la thi gian khong tao ra san pham nhng van phat sinh nhieu loai chi ph e bao ve tai san, bao am i song cho ngi lao ong, duy tr cac hoat ong quan ly Cac khoan chi ph phat sinh trong thi gian ngng san xuat c hach toan nh sau: a) Trng hp ngng san xuat theo ke hoach co tnh chat tam thi (do tnh thi vu, do e bao dng, sa cha may moc) va doanh nghiep co lap d toan chi ph cua thi gian ngng san xuat th ke toan can c vao d toan e trch trc tnh vao chi ph san xuat kinh doanh. N TK 622, 627 Co TK 335 Khi phat sinh thc te se ghi: N TK 335 Co TK 334, 338, 152, Cuoi nien o phai ieu chnh so trch trc theo so thc te phat sinh - Neu so trch trc > so thc te th khoan chenh lech se ghi: N TK 335 Co TK 711 - Neu so trch trc < so thc te th khoan chenh lech se ghi: N TK 622, 627 Co TK 335 b) Trng hp ngng san xuat phat sinh bat thng ngoai d kien Cac khoan chi ph phat sinh trong thi gian ngng san xuat se ghi: N TK 811 Co TK 334, 338, 152 Cac khoan thu c do bat boi thng thiet hai se ghi: N TK 111, 112, 1388
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Co TK 711 6.7 KE TOAN CHI PH SAN XUAT VA TNH GIA THANH SAN PHAM THEO PHNG PHAP KIEM KE NH KY (1) au ky, ke toan can c vao chi ph san xuat d dang au ky ket chuyen N TK 631 Co TK 154 (2) Trong ky cac khoan chi ph san xuat phat sinh cung c tap hp tren cac tai khoan TK 621, TK 622 va TK 627 - oi vi chi ph nguyen vat lieu trc tiep: N TK 621 Co TK 6111 Mua nguyen vat lieu - oi vi chi ph nhan cong trc tiep:. N TK 622 Co TK 334, 338 - oi vi chi ph san xuat chung: N TK 627 Co TK 334, 338, 214, 111, (3) Cuoi ky tien hanh ket chuyen cac khoan chi ph phat vao TK tnh gia thanh N TK 631 Co TK 621, 622, 627 (4) Can c vao ket qua kiem ke va anh gia san pham d dang cuoi ky e ket chuyen chi ph san xuat d dang cuoi ky: N TK 154 Co TK 631 (5) Can c vao gia thanh thc te cua san pham san xuat hoan thanh trong ky e nhap kho thanh pham: N TK 632 Co TK 631 (6) Can c vao ket qua kiem ke thanh pham cuoi ky ket chuyen thanh pham ton kho cuoi ky: N TK 155 Co TK 632
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Chng 7 KE TOAN THANH PHAM - TIEU THU VA XAC NH KET QUA KINH DOANH 7.1 KE TOAN THANH PHAM 7.1.1 Khai niem thanh pham, ban thanh pham Thanh pham la nhng san pham a ket thuc giai oan che bien cuoi cung trong quy trnh cong nghe san xuat ra san pham o cua doanh nghiep, a qua kiem tra ky thuat va c xac nhan la phu hp vi tieu chuan ky thuat quy nh, a c nhap kho hoac giao trc tiep cho khach hang. Ban thanh pham la nhng san pham mi hoan thanh mot cong oan che bien nhat nh nao o (tr cong oan che bien cuoi cung) trong quy trnh cong nghe san xuat san pham cua doanh nghiep at tieu chuan chat lng quy nh c nhap kho e
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ch tiep tuc che bien hoac c chuyen giao e tiep tuc ce bien, hoac mot bo phan nho co the ban ra ben ngoai. 7.1.2 Nhiem vu ke toan thanh pham Ke toan thanh pham can thc hien nhng nhiem vu chu yeu sau: (5) Phan anh va kiem tra tnh hnh thc hien ke hoach san xuat san pham ve cac mat so lng, chat lng va chung loai mat hang san pham, qua o cung cap thong tin kp thi cho viec ch ao, kiem tra qua trnh san xuat tng khau, tng bo phan san xuat. (6) Phan anh va giam sat tnh hnh nhap, xuat ton kho thanh pham ve mat so lng va gia tr, tnh hnh chap hanh nh mc d tr va tnh hnh bao quan thanh pham trong kho 7.1.3 anh gia thanh pham 7.1.3.1 anh gia thanh pham nhap kho: Thanh pham do cac phan xng san xuat chnh va phu cua doanh nghiep san xuat ra khi nhap kho c tnh theo gia thanh thc te thanh pham hoan thanh trong ky bao gom: chi ph nguyen vat lieu trc tiep, chi ph nhan cong trc tiep va chi ph san xuat chung. Thanh pham do thue ngoai gia cong hoan thanh khi nhap kho c tnh theo gia thc te gia cong bao gom: chi ph nguyen vat lieu trc tiep, ph thue gia cong va cac chi ph khac co lien quan trc tiep en qua trnh gia cong nh chi ph van chuyen, boc d, hao hut trong qua trnh gia cong. Trong mot so trng hp, neu doanh nhgiep co ky tnh gia thanh dai, ke toan dung gia thanh nh mc hoac gia thanh ke hoach e nhap kho, th en ky tnh gia thanh hoac cuoi nam phai ieu chnh gia nhap kho theo gia thanh thc te. 7.1.3.2 anh gia gia thanh pham xuat kho Gia thc te thanh pham xuat kho co the xac nh theo mot trong cac phng phap sau ay: - Phng phap bnh quan gia quyen - Phng phap nhap trc xuat trc - Phng phap nhap sau xuat trc - Tnh theo gia thc te ch danh Phng phap tnh tng t nh phng phap xuat kho nguyen vat lieu. 7.1.4 Phng phap hach toan thanh pham 7.1.4.1Chng t: Phieu nhap kho (01.VT); Phieu xuat kho (02.VT); The kho (06.VT). Viec ghi chep, luan chuyen chng t va oi chieu so lieu gia ke toan va thu kho cung
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c thc hien giong cac phng phap ke toan chi tiet vat lieu a trnh bay chng Ke toan vat lieu va cong cu dung cu. 7.1.4.2So sach: a/. So chi tiet: So chi tiet vat t- thanh pham- hang hoa; so ke toan chi tiet (m cho TK 155, 157,) b/. Tong hp: - Hnh thc Nhat ky chung: So nhat ky chung, So Cai TK 155, 157, - Hnh thc Chng t ghi so: So chng t ghi so, So Cai TK 155, 157, - Hnh thc Nhat ky so Cai: So Nhat ky So cai. - Hnh thc Nhat ky chng t: Nhat ky chng t so 8 7.1.4.3Tai khoan s dung: Tai khoan s dung: TK 155 Thanh pham, TK 157 Hang gi i ban 7.1.4.4Mot so nghiep vu kinh te phat sinh chu yeu a/. Theo phng phap ke khai thng xuyen (1) Cuoi thang khi tnh c gia thc te thanh pham nhap kho: N TK 155 Thanh pham Co TK 154 Chi ph SXKD d dang (2) Trng hp thanh pham gi ban b em ve nhap kho: N TK 155 Thanh pham (theo gia thc te luc xuat kho) Co TK 157 Hang gi i ban (theo gia thc te luc xuat kho) (3) Phan anh gia von khi xuat kho thanh pham a xac nh la tieu thu: N TK 632 Gia von hang ban Co TK 155 Thanh pham (4) Xuat kho e tieu thu theo phng thc chuyen hang, hoac xuat ky gi: N TK 157 Hang gi i ban Co TK 155 Thanh pham (5) Phan anh gia von khi xuat kho thanh pham e trao oi, bieu tang, dung e thanh toan lng hoac thng cho can bo cong nhan vien cua doanh nghiep: N TK 632 Gia von hang ban Co TK 155 Thanh pham (6) Trng hp phat hien tha, thieu thanh pham khi kiem ke: Trng hp cha xac nh c nguyen nhan, can c vao bien ban kiem ke ghi: - Neu thieu cha xac nh c nguyen nhan
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N TK 1381 Gia tr tai san thieu ch x ly Theo gia thc te xuat kho Co TK 155 Thanh pham - Neu tha cha xac nh c nguyen nhan N TK 155 Thanh pham Theo gia thc te xuat kho Co TK 3381 Gia tr tai san tha ch x ly Khi co quyet nh cua cap co tham quyen, can c vao bien ban x ly ke toan se ghi so cho phu hp. b/. Theo phng phap kiem ke nh ky (1) au ky Ket chuyen gia tr thanh pham ton kho au ky hoac gi ban nhng cha xac nh tieu thu: N TK 632 Gia von hang ban Co TK 155 Thanh pham Hoac Co TK 157 Hang gi ban (2) Cuoi ky, tnh Z thc te san pham hoan thanh nhap kho: N TK 632 Gia von hang ban Co TK 631 Gia thanh san xuat (3) Cuoi ky, kiem ke thc te ve mat hien vat thanh pham ton kho e xac nh gia tr thanh pham ton kho cuoi ky: N TK 155 Co TK 632 (4) Cuoi ky, xac nh gia thanh pham gi ban nhng cha xac nh la tieu thu ghi: N TK 157 Co TK 632 (5) Xac nh gia tr thanh pham xuat ban trong ky Gia tr Gia tr Gia tr thanh Gia tr Gia tr thanh Gia tr thanh thanh thanh thanh pham gi pham gi pham - pham ton - ban cha xuat kho = pham ton + ban cha + pham xac nh kho cuoi nhap kho xac nh kho au xac nh tieu thu ky trong ky tieu thu ky tieu thu cuoi ky au ky trong ky Tren c s o ke toan phan anh gia von hang ban ra trong ky va ket chuyen vao TK 911 e xac nh ket qua kinh doanh N TK 911 Xac nh ket qua kinh doanh Co TK 632 Gia von hang ban
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7.2 KE TOAN DOANH THU 7.2.1 Ke toan doanh thu ban hang va cung cap dch vu: 7.2.1.1 Khai niem ve doanh thu: 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. 7.2.1.2 Nguyen tac ke toan: + Doanh thu va chi ph lien quan en cung mot giao dch phai c ghi nhan ong thi theo nguyen tac phu hp va phai theo nam tai chnh. + Ch ghi nhan doanh thu trong ky ke toan khi thoa man ong thi cac ieu kien ghi nhan doanh thu ban hang, doanh thu cung cap dch vu, doanh thu tien lai, tien ban quyen, tien co tc va li nhuan c chia quy nh tai iem 10, 16, 24 cua Chuan mc ke toan so 02 Doanh thu va thu nhap khac va quy nh cua Che o ke toan hien hanh. Khi khong thoa man cac ieu kien ghi nhan doanh thu khong hach toan vao tai khoan doanh thu. + Khi hang hoa hoac dch vu c trao oi e lay hang hoa hoac dch vu tng t ve ban chat va gia tr th viec trao oi o khong c coi la mot giao dch tao ra doanh thu va khong c ghi nhan la doanh thu. + Doanh thu (ke ca doanh thu noi bo) phai theo doi rieng biet theo tng loai doanh thu: Doanh thu ban hang, doanh thu cung cap dch vu, doanh thu tien lai, tien ban quyen, co tc va li nhuan c chia. Trong tng loai doanh thu lai c chi tiet theo tng th doanh thu, nh doanh thu ban hang co the c chi tiet thanh doanh thu ban san pham, hang hoa nham phuc vu cho viec xac nh ay u, chnh xac ket qua kinh doanh theo yeu cau quan ly hoat ong san xuat kinh doanh va lap bao cao ket qua kinh doanh cua doanh nghiep. + Neu trong ky ke toan phat sinh cac khoan giam tr doanh thu ban hang va cung cap dch vu, nh chiet khau thng mai, giam gia hang ban, hang ban b tra lai th phai c hach toan rieng biet. Cac khoan giam tr doanh thu c tnh tr vao doanh thu ghi nhan ban au e xac nh doanh thu thuan lam can c xac nh ket qua kinh doanh cua ky ke toan. + Ve nguyen tac, cuoi ky ke toan, doanh nghiep phai xac nh ket qua hoat ong SXKD. Toan bo doanh thu thuan thc hien trong ky ke toan c ket chuyen vao TK 911 Xac nh ket qua kinh doanh. Cac tai khoan thuoc loai tai khoan doanh thu khong co so d cuoi ky. 7.2.1.3 ieu kien ghi nhan doanh thu: + Doanh thu ban hang c ghi nhan khi ong thi thoa man tat ca nam (5) ieu kien sau:
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(1) Doanh nghiep a chuyen giao phan ln rui ro va li ch gan lien vi quyen s hu san pham hoac hang hoa cho ngi mua; (2) Doanh nghiep khong con nam gi quyen quan ly hang hoa nh ngi s hu hang hoa hoac quyen kiem soat hang hoa; (3) Doanh thu c xac nh tng oi chac chan; (4) Doanh nghiep a thu c hoac se thu c li ch kinh te t giao dch ban hang; (5) Xac nh c chi ph lien quan en giao dch ban hang. + Doanh thu cung cap dch vu c ghi nhan khi thoa man tat ca bon (4) ieu kien sau: (1) Doanh thu c xac nh tng oi chac chan; (2) Co kha nang thu c li ch kinh te t giao dch cung cap dch vu o; (3) Xac nh c phan cong viec a hoan thanh vao ngay lap Bang Can oi ke toan; (4) Xac nh c chi ph phat sinh cho giao dch va chi ph e hoan thanh giao dch cung cap dch vu o. 7.2.1.4 Chng t: (1) Hoa n GTGT, hoa n ban hang (2) Bang ke hang gi ban a tieu thu (3) Cac chng t thanh toan: phieu thu, giay bao Ngan hang 7.2.1.5 So sach: + So chi tiet: So chi tiet ban hang, hoac So Nhat Ky ban hang. Ke toan m chi tiet cho tng loai hoat ong: ban hang hoa, ban thanh pham, cung cap dch vu va neu can se m chi tiet theo tng loai hang hoa, thanh pham, dch vu ma doanh nghiep a thc hien. + So tong hp: (Tuy thuoc vao hnh thc ke toan s dung Tng t nh nhng chng trc). 7.2.1.6 Tai khoan s dung: (1) Tai khoan 511 Doanh thu ban hang va cung cap dch vu Ket cau va noi dung phan anh cua TK 511 (SV t nghien cu) TK 511 co 4 TK cap 2 + TK 5111: Doanh thu ban hang hoa: c s dung chu yeu cho cac doanh nghiep kinh doanh hang hoa, vat t.
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+ TK 5112: Doanh thu ban thanh pham: c s dung cac doanh nghiep san xuat vat chat nh: cong nghiep, nong nghiep, xay lap, ng nghiep, lam nghiep. + TK 5113: Doanh thu cung cap dch vu: c s dung cho cac nganh kinh doanh dch vu nh: giao thong van tai, bu ien, du lch, dch vu cong cong, dch vu khoa hoc ky thuat. + TK 5114: Doanh thu tr cap, tr gia: c dung e phan anh cac khoan phai thu t tr cap, tr gia cua Nha nc khi doanh nghiep thc hien cac nhiem vu cung cap hang hoa, dch vu theo yeu cau cua Nha nc. Ghi chu: - oi vi n v tnh thue GTGT theo phng phap khau tr thue th doanh thu phan anh vao TK 511 c tnh theo gia ban cha co thue GTGT, bao gom ca phu thu va ph thu them ben ngoai gia ban (neu co) ma doanh nghiep c hng. - oi vi n v tnh thue GTGT theo phng phap trc tiep, hoac cac n v kinh doanh san pham, hang hoa, dch vu khong thuoc oi tng chu thue GTGT th doanh thu phan anh vao TK 511 tong gia thanh toan bao gom thue va cac khoan phu thu, ph thu them ngoai gia ban (neu co) ma c s kinh doanh c hng. (2) Tai khoan 512 Doanh thu noi bo Tai khoan nay dung e phan anh doanh thu cua mot so san pham, hang hoa, dch vu, lao vu tieu thu trong noi bo gia cac n v trc thuoc trong cung mot cong ty, tong cong ty, ... hach toan nganh. TK 512 co 3 TK cap 2 + TK 5121: Doanh thu ban hang hoa + TK 5122: Doanh thu ban thanh pham + TK 5123: Doanh thu cung cap dch vu 7.2.1.7Mot so nghiep vu kinh te phat sinh chu yeu: (1) Can c vao hoa n GTGT phan anh doanh thu ban hang phat sinh N TK 111, 112, 113, 131 : Tong gia thanh toan Co TK 511: Doanh thu ban hang Co TK 33311: Thue GTGT au ra Neu doanh nghiep nop thue GTGT theo phng phap trc tiep hoac khong thuoc dien nop thue GTGT, th can c vao hoa n ban hang, ke toan ghi so: N TK 111, 112, 113, 131 Co TK 511
Tong gia thanh toan bao gom ca thue
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(2) Phan anh tr gia von thanh pham xuat ban a xac nh tieu thu N TK 632 Gia von hang ban Co TK 155 theo gia thc te xuat kho hoac Co TK 154 theo gia thanh thc te san pham hoan thanh (neu giao hang tai xng, khong nhap kho)
(7) Doanh thu tieu thu qua cac ai ly (ky gi hang): (3a) Tai n v co hang ky gi (chu hang) Khi xuat hang cho cac ai ly hoac cac n v nhan ban hang ky gi th so hang nay van thuoc quyen s hu cua doanh nghiep cho en khi c tieu thu. Khi ban c hang ky gi, doanh nghiep se tra cho ai ly hoac ben nhan ky gi mot khoan hoa hong tnh theo ty le phan tram tren gia ky gi cua so hang ky gi thc te a ban c. Khoan hoa hong phai tra nay c doanh nghiep hach toan vao chi ph ban hang. Phan anh tr gia thc te xuat kho hang ky gi N TK 157 Co TK 155 Can c vao Bang ke hoa n ban ra cua san pham ban qua ai ly a tieu thu trong thang. Doanh nghiep lap hoa n GTGT phan anh doanh thu cua san pham a tieu thu e giao cho n v ai ly va xac nh khoan hoa hong phai tra: N TK 641 Hoa hong cho ai ly N TK 111, 112, 131: So tien c nhan sau khi tr khoan hoa hong Co TK 511 Doanh thu ban hang qua ai ly Co TK 33311 Thue GTGT au ra Phan anh tr gia von cua hang ky gi thc te a ban c N TK 632 gia von hang ban Co TK 157 Hang gi ban (3b) Tai ai ly hoac n v nhan ban hang ky gi So san pham, hang hoa nhan ban ky gi khong thuoc quyen s hu cua n v nay. Doanh thu cua cac ai ly chnh la khoan hoa hong c hng. Trong trng hp ai ly ban ung gia ky gi cua chu hang va hng hoa hong th khong phai tnh va nop thue GTGT oi vi hang hoa ban ai ly va tien thu ve hoa hong. Trnh t hach toan: Khi nhan hang ky gi, can c vao gia tr trong hp ong ky gi ghi:
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N TK 003 - gia tr hang hoa nhan ban ho, ky gi Khi ban c nhan ky gi: + Ke toan ghi giam gia tr hang nhan ky gi: Co TK 003 + Can c vao hoa n ban hang, ai ky hach toan: N TK 111, 112, 131 Tong so tien phai thanh toan cho chu hang gom Co TK 3388 gia ky gi theo quy nh va ca so thue GTGT
Cuoi ky, can c bang ke hang hoa ban ra, xac nh so hoa hong c hng: N TK 3388: Tong so tien phai thanh toan cho chu hang Co TK 511: Hoa hong c hng Co TK 111, 112: So tien thc tra cho chu hang sau khi a tr lai khoan hoa hong c hng
(8) Ke toan doanh thu cha thc hien: Doanh thu cha thc hien gom: - So tien nhan trc nhieu nam ve cho thue tai san (cho thue hoat ong); - 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 (trai phieu, tn phieu, ky phieu...). Ke toan doanh thu cha thc hien s dung TK3387 - Doanh thu cha thc hien (Ket cau va noi dung phan anh cua TK 3387, sinh vien t nghien cu) Trnh t hach toan: (4a) Trng hp ban hang theo phng phap tra cham, tra gop: - Khi ban hang ban tra cham, tra gop ghi: N TK 131 Phai thu khach hang (Tong tr gia theo hp ong hoac theo hoa n) Co TK 511 - Doanh thu ban hang va cung cap dch vu (theo gia ban tra ngay cha co thue GTGT) Co TK 3387 - Doanh thu cha thc hien (Chenh lech gia tong so tien theo gia ban tra cham, tra gop vi gia ban tra tien ngay cha co thue GTGT) Co TK 3331 - Thue GTGT phai nop (tnh theo gia ban tra ngay cha co thue GTGT) - nh ky, can c hp ong tra gop, xac nh va ket chuyen doanh thu tien lai ban hang tra cham, tra gop trong ky, ghi:
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N TK 3387 - Doanh thu cha thc hien Co TK 515 - Doanh thu hoat ong tai chnh - Khi thc thu tien ban hang tra cham, tra gop (bao gom ca lai tra gop), ghi: N TK 111, 112 Co TK 131 Phai thu khach hang * oi vi n v nop thue GTGT theo phng phap trc tiep th gia ban tra ngay la gia gom thue GTGT. (4b) oi vi hoat ong cho thue tai san thu tien trc cho thue cua nhieu nam: - Khi nhan tien cua khach hang tra trc ve hoat ong cho thue tai san cho nhieu nam, ghi: N TK 111, 112 (tong so tien nhan trc) GTGT) Co TK 3387 Doanh thu cha thc hien (theo gia ban cha co thue Co TK 3331 Thue GTGT au ra phai nop. - ong thi tnh va ket chuyen doanh thu cua ky ke toan, ghi: N TK 3387 Doanh thu cha thc hien Co TK 511 Doanh thu ban hang va cung cap dch vu (doanh thu cua ky ke toan) - Sang ky ke toan tiep sau, tnh va ket chuyen doanh thu cua ky ke toan sau, ghi: N TK 3387 Doanh thu cha thc hien Co TK 511 Doanh thu ban hang va cung cap dch vu (doanh thu cua ky ke toan) - So tien phai tra lai cho khach hang v hp ong cung cap dch vu cho thue tai san khong thc hien c (neu co), ghi: N TK 3387 Doanh thu cha thc hien (gia cha co thue GTGT) N TK 531 Hang ban b tra lai (Trng hp a ghi doanh thu trong ky theo gia cha co thue GTGT) N TK 3331 Thue GTGT phai nop (so tien tra lai cho ngi i thue ve thue GTGT cua hoat ong cho thue tai san khong c thc hien) Co TK 111, 112, 3388 (tong so tien tra lai) (5) Cac trng hp tieu thu khac:
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(5a) Trao oi hang: Trao oi tng t: Khi hang hoa hoac dch vu c trao oi e lay hang hoa hoac dch vu tng t ve ban chat va gia tr th viec trao oi o khong c coi la mot giao dch tao ra doanh thu va khong c ghi nhan la doanh thu (oan 08 Chuan mc ke toan VN so 14). N TK 156 Co TK 155 Trao oi khong tng t: Bc 1: Phan anh doanh thu khi xuat hang i trao oi: N TK 131 (tong gia thanh toan) Co TK 511 (gia ban cha thue GTGT) Co TK 3331 (Thue GTGT) Bc 2: Khi nhan hang hoa trao oi: N TK 155,156 (gia mua cha thue GTGT) N TK 133 (thue GTGT c khau tr ) Co TK 131 Phai thu cua khach hang (tong gia thanh toan) Bc 3: X ly chenh lech do trao oi khong tng t: - Trng hp gia tr i trao oi ln hn gia nhan c do trao oi, ghi: N TK 111, 112 (so tien thu them) Co TK 131 Phai thu cua khach hang - Trng hp gia tr i trao oi nho hn gia tr nhan c do trao oi, ghi: N TK 131 Phai thu cua khach hang Co TK 111, 112 (so tien a tra them) Bc 4: Phan anh tr gia von thanh pham a xac nh tieu thu N TK 632 Co TK 155 * Trng hp ban san pham, thuoc oi tng chu thue GTGT theo phng phap khau tr oi lay vat t e s dung cho hoat ong san xuat, kinh doanh hang hoa, dch vu khong chu thue GTGT hoac chu thue GTGT theo phng phap trc tiep, th thue GTGT au vao khong c khau tr. (5b) Trng hp s dung san pham do doanh nghiep san xuat ra e phuc vu lai cho hoat ong san xuat kinh doanh cua doanh nghiep (khuyen mai, xuat mau trng bay, kiem nghiem,) - Phan anh doanh thu phat sinh:
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. Doanh thu ban hang tnh theo gia thanh san xuat (hoac gia von)
N TK 627, 641, 642 Co TK 512 - Phan anh tr gia von
N TK 632 Theo gia thc te xuat kho Co TK 155, (156) hoac Co TK 154 tnh theo gia thanh san xuat (5c) Trng hp s dung san pham do doanh nghiep san xuat ra e khen thng hoac dung e bieu tang - Phan anh doanh thu phat sinh: N TK 641, 642, 431 Co TK 512 Co TK 3331 - Phan anh tr gia von N TK 632 Theo gia thc te xuat kho Co TK 155, (156) hoac Co TK 154 tnh theo gia thanh san xuat 7.2.2 Ke toan donh thu hoat ong tai chnh 7.2.2.1Khai niem:
Doanh thu hot ng ti chnh l doanh thu bao gm doanh thu tin li, tin bn quyn, c tc, li nhun c chia v doanh thu hot ng ti chnh khc ca doanh nghip. Ni dung doanh thu hot ng ti chnh: Tin li: Li cho vay; li tin gi; li bn hng tr chm, tr gp; li u t tri phiu, tn phiu, chit khu thanh ton c hng do mua hng ha, dch v; Li cho thu ti chnh;... Thu nhp t cho thu ti sn, cho ngi khc s dng ti sn (Bng sng ch, nhn hiu thng mi, bn quyn tc gi, phn mm vi tnh...); C tc, li nhun c chia; Thu nhp v hot ng u t mua, bn chng khon ngn hn, di hn; Thu nhp chuyn nhng, cho thu c s h tng; Thu nhp v cc hot ng u t khc; Chnh lch li do bn ngoi t; khon li chnh lch t gi ngoi t; Chnh lch li chuyn nhng vn; Doanh thu ban hang tnh theo ban
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K Ton Ti chnh Doanh Nghip1 - ... 7.2.2.2 Chng t: Phiu tnh li Ho n bn hng/Ho n GTGT
7.2.2.3 S sch: S chi tit: M s chi tit doanh thu hoc m S k ton chi tit ti khon 515. S Tng hp: Tu thuc vo hnh thc k ton (m tng t nh nhng chng trc).
7.2.2.4 Ti khon s dng: Ti khon 515 khng c s d cui k. (Kt cu t nghin cu) 7.2.2.5 Mt s nghip v kinh t pht sinh ch yu: (1) Phn nh doanh thu c tc, li nhun c chia pht sinh trong k t hot ng gp vn c phn, lin doanh, ghi: N cc TK 111, 112, 138, 152, 156,133... N TK 221 - u t chng khon di hn (Nhn c tc bng c phiu) N TK 222 - Gp vn lin doanh (thu nhp b sung vn gp lin doanh) C TK 515 - Doanh thu hot ng ti chnh. (2) Phng php hch ton hot ng u t chng khon: Khi mua chng khon u t ngn hn, di hn, cn c vo chi ph thc t mua, ghi: N cc TK 121, 221,... C cc TK 111, 112, 141,...
- nh k tnh li v thu li tn phiu, tri phiu hoc nhn c thng bo v c tc c hng: . Trng hp khng nhn tin li v, m tip tc b sung mua tri phiu, tn phiu, c phiu, ghi: N TK 121 - u t chng khon ngn hn N TK 221 - u t chng khon di hn C TK 515 - Doanh thu hot ng ti chnh. . Trng hp nhn li bng tin, ghi: N cc TK 111, 112... C TK 515 - Doanh thu hot ng ti chnh. . Trng hp nu nhn li u t bao gm c khon li u t dn tch trc khi doanh nghip mua li khon u t th doanh nghip phi phn b s tin li ny, ch c phn tin li ca cc k m doanh nghip mua khon u t ny mi c ghi nhn l
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doanh thu hot ng ti chnh, cn khon tin li dn tch trc khi doanh nghip mua li khon u t th ghi gim gi tr ca chnh khon u t tri phiu, c phiu , ghi: N cc TK 111, 112 (Tng tin li thu c) C TK 121 - u t chng khon ngn hn (Phn tin li u t dn tch trc khi doanh nghip mua li khon u t) C TK 221 - u t chng khon di hn (Li u t dn tch trc khi doanh nghip mua li khon u t) C TK 515 - Doanh thu hot ng ti chnh (Phn tin li ca cc k m doanh nghip mua khon u t ny). . nh k nhn li c phiu, tri phiu (nu c), ghi: N TK 111, 112; hoc N TK 131 - Phi thu ca khch hng (Cha thu c tin ngay) C TK 515 - Doanh thu hot ng ti chnh. - Khi chuyn nhng chng khon u t ngn hn, di hn, cn c vo gi bn chng khon: . Trng hp c li, ghi: N cc TK 111, 112, 131,... (Theo gi thanh ton) C TK 121 - u t chng khon ngn hn (Tr gi vn) C TK 221 - u t chng khon di hn (Tr gi vn) C TK 515 - Doanh thu hot ng ti chnh (Li bn chng khon). . Trng hp l, ghi: N cc TK 111, 112, 131 (Tng gi thanh ton) N TK 635 - Chi ph ti chnh (L bn chng khon) C TK 121 - u t chng khon ngn hn (Tr gi vn); C TK 221 - u t chng khon di hn (Tr gi vn). - Thu hi hoc thanh ton chng khon u t ngn hn, ghi: N cc TK 111, 112 (Gi thanh ton) C TK 121 - u t chng khon ngn hn (Gi vn) C TK 515 - Doanh thu hot ng ti chnh (S tin li). (3) K ton bn ngoi t: - Trng hp c li, ghi: N cc TK 111(1111), 112(1121) (Tng gi thanh ton - t gi thc t bn) C TK 111 (1112), 112 (1122) (Theo t gi trn s k ton) C TK 515 - Doanh thu hot ng ti chnh (S chnh lch t gi thc t bn ln hn t gi trn s k ton). - Trng hp b l, ghi: N cc TK 111 (1111), 112 (1121) (Tng gi thanh ton - t gi thc t bn) N TK 635 - Chi ph ti chnh (S l) (S chnh lch t gi trn s k ton ln hn t gi thc t bn) C TK 111 (1112), 112 (1122) (Theo t gi trn s k ton). (4) K ton hot ng u t kinh doanh bt ng sn:
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- Khi mua bt ng sn, ghi: N TK 228 - u t di hn khc; hoc N TK 241 - XDCB d dang (Nu mua thng qua u t XDCB) N TK 133 - Thu GTGT c khu tr (Nu c) (Doanh nghip np thu GTGT theo phng php khu tr) C cc TK 111, 112, 331,... - Cc chi ph c lin quan trc tip n hot ng u t bt ng sn, ghi: N TK 241 - Xy dng c bn d dang N TK 133 - Thu GTGT c khu tr (Nu c) C cc TK 111, 112,... - Kt chuyn chi ph khi u t bt ng sn hon thnh, ghi: N TK 228 - u t di hn khc C TK 241 - XDCB d dang. - Khi bn bt ng sn: . Tng s tin thu v bn bt ng sn, ghi: N cc TK 111, 112, 131 (Tng s tin thanh ton) C TK 515 - Doanh thu hot ng ti chnh C TK 3331 - Thu GTGT phi np (33311) (Nu c). . Tr gi u t bt ng sn bn, ghi: N TK 635 - Chi ph ti chnh C TK 228 - u t di hn khc. . Cc chi ph c lin quan trc tip n hot ng bn bt ng sn, ghi: N TK 635 - Chi ph ti chnh N TK 133 - Thu GTGT c khu tr (nu c) C cc TK 111, 112,... (5) K ton hot ng cho vay ly li: - Khi cho vay ly li, ghi: N TK 128 - u t ngn hn khc (Nu cho vay ngn hn); hoc N TK 228 - u t di hn khc (Nu cho vay di hn) C cc TK 111, 112,... - nh k, tnh ton, xc nh s li cho vay phi thu trong k theo kh c vay, ghi: N cc TK 111, 112 (Nu thu tin ngay); N TK 131 - Phi thu khch hng (Nu cha nhn c tin ngay) C TK 515 - Doanh thu hot ng ti chnh. - Cc khon thu li tin gi pht sinh trong k, ghi: N cc TK 111, 112 (Nu thu tin ngay) C TK 515 - Doanh thu hot ng ti chnh. (6) K ton chit khu thanh ton:
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S tin chit khu thanh ton c hng do thanh ton tin mua hng trc thi hn c ngi bn chp thun, ghi: N TK 331 - Phi tr cho ngi bn C TK 515 - Doanh thu hot ng ti chnh. (7) K ton doanh thu cho thu c s h tng: i vi hot ng kinh doanh cho thu c s h tng, doanh thu c ghi nhn theo tng k hn cho thu hoc khi chuyn giao ton b din tch t trn thc a cho khch hng theo gi tr ca din tch t chuyn giao v thanh ton mt ln hoc theo gi bn tr ngay: - i vi doanh thu cho thu c s h tng chu thu GTGT theo phng php khu tr, ghi: N cc TK 111, 112,131... C TK 515 - Doanh thu hot ng ti chnh (Nu thu theo tng k hn cho thu)(Gi bn cha c thu GTGT) C TK 3331 - Thu GTGT phi np - i vi doanh thu cho thu c s h tng khng thuc din chu thu GTGT hoc chu thu GTGT theo phng php trc tip, ghi: N cc TK 111, 112,... C TK 515 - Doanh thu hot ng ti chnh (Tng gi thanh ton theo tng k hn cho thu) (8) K ton chnh lch t gi: . Cui k k ton, kt chuyn chnh lch t gi pht sinh trong k hch ton vo Doanh thu hot ng ti chnh (Sau khi b tr gia s chnh lch tng t gi v s chnh lch gim t gi pht sinh trong k), ghi: N TK 413 - Chnh lch t gi C TK 515 - Doanh thu hot ng ti chnh. (9) Cui k, kt chuyn Doanh thu hot ng ti chnh thun pht sinh trong k sang Ti khon 911 Xc nh kt qu kinh doanh , ghi: N TK 515 - Doanh thu hot ng ti chnh C TK 911 - Xc nh kt qu kinh doanh. 7.2.3 Ke toan cac khoan lam giam doanh thu Cac khoan lam giam doanh thu bao gom: Chiet khau thng mai, Giam gia hang ban, hang ban b tra lai, Thue tieu thu ac biet, thue xuat khau, thue GTGT theo phng phap trc tiep phai nop. 7.2.3.1 Ke toan chiet khau thng mai
a/. Khai niem: Chiet khau thng mai la khoan doanh nghiep ban giam gia niem yet cho khach hang mua hang vi so lng ln.
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K Ton Ti chnh Doanh Nghip1 b/. Chng t s dung: Hoa n gia tr gia tang hoac hoa n ban hang (chi tiet phan chiet khau) Chnh sach ban hang cua doanh nghiep
c/. So sach: + So chi tiet: So ke toan chi tiet TK 521 + So tong hp: (Tuy thuoc vao hnh thc ke toan s dung Tng t nh nhng chng trc). d/. Tai khoan s dung: TK 521 Chiet khau thng mai , khong co so d cuoi ky TK 521 Co 3 tai khoan cap 2: + TK 5211: Chiet khau hang hoa + TK 5212: Chiet khau thanh pham + TK 5213: Chiet khau dch vu: Hach toan vao TK 521 can ton trong mot so quy nh sau: - Ch hach toan vao tai khoan nay khoan chiet khau thng mai ngi mua c hng a thc hien trong ky theo ung chnh sach chiet khau thng mai cua doanh nghiep a quy nh. - Trng hp ngi mua hang nhieu lan mi at c lng hang mua c hng chiet khau th khoan chiet khau thng mai nay c ghi giam tr vao gia ban tren Hoa n (GTGT) hoac Hoa n ban hang lan cuoi cung. Trng hp khach hang khong tiep tuc mua hang, hoac ghi so chiet khau thng mai ngi mua c hng ln hn so tien ban hang c ghi tren hoa n lan cuoi cung th phai chi tien chiet khau thng mai cho ngi mua. Khoan chiet khau thng mai trong cac trng hp nay c hach toan vao TK 521. - Trng hp ngi mua hang vi khoi lng ln c hng chiet khau thng mai, gia ban phan anh tren hoa n la gia a giam gia (a tr chiet khau thng mai) th khoan chiet khau thng mai nay khong c hach toan vao TK 521. Doanh thu ban hang phan anh theo gia a tr chiet khau thng mai. - Phai theo doi chi tiet chiet khau thng mai a thc hien cho tng khach hang va tng loai hang ban, nh: ban hang (san pham, hang hoa), dch vu. - Trong ky chiet khau thng mai phat sinh thc te c phan anh vao ben N TK 521 Chiet khau thng mai. Cuoi ky, khoan chiet khau thng mai c ket chuyen sang TK 511 Doanh thu ban hang va cung cap dch vu e xac nh doanh thu thuan cua khoi lng san pham, hang hoa, dch vu thc te thc hien trong ky hach toan. e./ Mot so nghiep vu kinh te phat sinh chu yeu: (1) Phan anh so chiet khau thng mai thc te phat sinh trong ky: N TK 521 Chiet khau thng mai N TK 3331 thue GTGT c khau tr Co TK 111, 112, 131, 123
K Ton Ti chnh Doanh Nghip1 (2) Cuoi ky, ket chuyen so tien chiet khau thng mai e tnh doanh thu thuan: N TK 511 Doanh thu ban hang va cung cap dch vu Co TK 521 Chiet khau thng mai 7.2.3.2 Ke toan hang ban b tra lai
a/. Khai niem: Gia tr hang ban b tra lai: la gia tr khoi lng hang ban a xac nh la tieu thu b khach hang tra lai va t choi thanh toan. b/. Chng t: Bien ban thoa thuan cua ngi mua va ngi ban ve viec tra lai hang, ghi ro ly do tra lai hang, so lng hang b tra lai, gia tr hang b tra lai. Xuat hoa n GTGT hoac hoa n ban hang kem theo Bien ban thoa thuan ve viec tra hang.
c/. So sach: + So chi tiet: So ke toan chi tiet TK 531 + So tong hp: (Tuy thuoc vao hnh thc ke toan s dung Tng t nh nhng chng trc). d/. Tai khoan s dung: TK 531 Hang ban b tra laii , TK nay khong co so d cuoi ky. e./ Mot so nghiep vu kinh te phat sinh chu yeu: (1) Phan anh doanh thu hang b tra lai: N TK 531 theo gia ban cha co thue GTGT N TK 3331 So thue GTGT cua hang ban b tra lai Co TK 111, 112, 131 (2) Cac khoan chi ph phat sinh lien quan en hang b tra lai (neu co): N TK 641 Chi ph ban hang Co TK 111 Tien mat Co TK 112 Tien gi ngan hang Co TK 141 Chi bang tam ng (4) Phan anh tr gia von thanh pham b tra lai nhap kho: N TK 155 theo gia thc te a xuat kho Co TK 632 (5) Cuoi ky, ket chuyen toan bo tr gia cua hang ban b tra lai e tnh doanh thu thuan: N TK 511 Doanh thu ban hang va cung cap dch vu Co TK 531 hang ban b tra lai 7.2.3.3 Ke toan giam gia hang ban a/. Khai niem: Giam gia hang ban la khoan giam tr cho ngi mua do hang hoa kem pham chat, sai quy cach hoac lac hau th hieu. b/. Chng t s dung: 124
K Ton Ti chnh Doanh Nghip1 Hoa n gia tr gia tang (the hien dong chi tiet phan giam gia) Bien ban thoa thuan giam gia (neu co)
c/. So sach: + So chi tiet: So ke toan chi tiet TK 532 + So tong hp: (Tuy thuoc vao hnh thc ke toan s dung Tng t nh nhng chng trc). d/. Tai khoan s dung: TK 532 Giam gia hang ban e./ Mot so nghiep vu kinh te phat sinh chu yeu: (1) Can c vao chng t chap thuan giam gia cho khach hang ve so lng hang a ban, ke toan phan anh: N TK 532 (Theo gia ban cha thue GTGT) N TK 3331 (So thue GTGT giam gia hang ban) Co TK 111, 112, 131, (2) Cuoi ky, ket chuyen toan bo khoan giam gia hang ban a phat sinh e tnh doanh thu thuan: N TK 511 Co TK 532 7.2.3.4 Ke toan thue GTGT, thue tieu thu ac biet, thue xuat khau phai nop a. Ke toan thue GTGT Thue GTGT la mot loai thue gian thu, c tnh tren khoan gia tr tang them cua hang hoa, dch vu phat sinh trong qua trnh t san xuat, lu thong en tieu dung. Thue GTGT phai nop co the c xac nh theo 1 trong 2 phng phap: khau tr thue hoac tnh trc tiep tren gia tr gia tang. Neu doanh nghiep nop thue GTGT theo phng phap trc tiep th thue GTGT la khoan lam giam doanh thu. * Phng phap tnh trc tiep tren gia tr gia tang So thue GTGT phai nop = Gia tr gia tang cua hang hoa, dch vu x Thue suat thue GTGT (%)
Trong o: GTGT bang gia thanh toan cua hang hoa dch vu ban ra tr gia thanh toan cua hang hoa, dch vu mua vao tng ng. Phng phap tnh trc tiep tren GTGT c ap dung trong pham vi rat han hep. o la: - Ca nhan san xuat, kinh doanh va cac to chc, ca nhan nc ngoai kinh doanh tai Viet Nam khong theo luat au t nc ngoai tai Viet Nam, cha thc hien ay u cac ieu kien ve ke toan, hoa n chng t e lam can c tnh thue theo phng phap khau tr thue, cac ho gia nh va ca nhan kinh doanh co mc doanh thu va mc thu nhap thap. - Cac c s kinh doanh mua ban vang, bac, a quy.
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K Ton Ti chnh Doanh Nghip1 * Phng phap hach toan: (1) Cuoi ky, ke toan can c so thue GTGT phai nop e ghi so: N TK 511 (515) Co TK 3331 (2) Khi nop thue GTGT vao Ngan sach Nha nc trong ky, ke toan ghi so: N TK 3331 Co TK 111, 112,... b/. Ke toan thue tieu thu ac biet, thue xuat khau
* Thue tieu thu ac biet c anh vao doanh thu cua cac doanh nghiep san xuat mot so mat hang ac biet ma Nha nc khong khuyen khch san xuat, can han che mc tieu thu v khong phuc vu thiet thc cho nhu cau i song nhan dan trong xa hoi nh: ru, bia, thuoc la, vang ma, bai la,... Gia ban a co thue TTB So thue TTB phai nop = x Thue suat (%) 1 + (%) thue suat * Thue xuat khau oi tng chu thue xuat khau: Tat ca hang hoa, dch vu mua ban, trao oi vi nc ngoai khi xuat khau ra khoi bien gii nc Viet Nam. Thue xuat khau phai nop do Hai quan tnh tren c s tr gia ban tai ca khau ghi trong Hp ong cua lo hang xuat (thng la gia FOB) va thue suat thue xuat khau cua mat hang xuat va c quy oi ve tien ong Viet Nam theo ty gia hien hanh. Tuy nhien, cung co khi Hai quan khong tnh theo tr gia ban tai ca khau ghi trong Hp ong ma co ieu chnh do tham khao Bieu gia toi thieu khi tnh thue xuat (nhap) khau. Ke toan s dung TK 3332 Thue tieu thu ac biet TK 3333 Thue xuat, nhap khau * Phng phap hach toan: (1) Khi ban san pham, hang hoa dch vu chu thue tieu thu ac biet, hoac thue xuat khau th doanh thu ban hang la tong gia thanh toan bao gom ca thue TTB, thue xuat khau, ke toan ghi: N TK 111, 112, 131 Co TK 511 (2) Phan anh so thue tieu thu ac biet, hoac thue xuat khau phai nop: N TK 511 Co TK 3332 - Thue tieu thu ac biet phai nop Co TK 3333 - Thue xuat khau phai nop (3) Khi nop thue N TK 3332 - Thue tieu thu ac biet phai nop
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K Ton Ti chnh Doanh Nghip1 N TK 3333 - Thue xuat khau phai nop Co TK 111, 112 7.3 KE TOAN GIA VON HANG BAN
7.3.1 Khai niem: Gia von hang ban la gia thc te xuat kho cua so san pham (hoac gom ca chi ph mua hang phan bo cho hang hoa a ban ra trong ky oi vi doanh nghiep thng mai), hoac la gia thanh thc te lao vu, dch vu hoan thanh va a c xac nh la tieu thu va cac khoan khac c tnh vao gia von e xac nh ket qua kinh doanh trong ky. 7.3.2 Chng t: - Phieu xuat kho - Bang Tong hp nhap xuat ton - Bang phan bo gia von, 7.3.3 So sach: + So chi tiet: So ke toan chi tiet TK 632 va So Chi tiet vat t hang hoa thanh pham co lien quan. + So tong hp: (Tuy thuoc vao hnh thc ke toan s dung Tng t nh nhng chng trc). 7.3.4 Tai khoan s dung: TK 632 Gia von hang ban Ket cau tai khoan nay SV t nghien cu, tuy nhien can phan biet cach s dung tai khoan nay oi vi n v hach toan hang ton kho theo phng phap ke khai thng xuyen hay phng phap kiem ke nh ky. 7.3.5 Mot so nghiep vu kinh te phat sinh chu yeu: * Theo phng phap ke khai thng xuyen (1) Xuat kho ban trc tiep cho khach hang: N TK 632 Co TK 154, 155 (2) San pham gi ban a xac nh tieu thu: N TK 632 Co TK 157 (3) Nhap lai kho so san pham a ban b khach hang tra lai: N TK 155 Nhap lai kho Co TK 632 (4) Ke toan mot so noi dung khac co lien quan: a. Trng hp mc san xuat thc te san xuat ra thap hn cong suat bnh thng th ke toan phai tnh va xac nh chi ph san xuat chung co nh phan bo vao chi ph che 127
bien cho moi n v san pham theo mc cong suat bnh thng. Khoan chi ph san xuat chung co nh khong phan bo (khong tnh vao gia thanh san pham so chenh lech gia tong so chi ph san xuat chung co nh thc te phat sinh ln hn chi ph san xuat chung co nh tnh vao gia thanh san pham) c ghi nhan vao gia von hang ban trong ky, ghi: N TK 632 gia von hang ban Co TK 154 chi ph san xuat kinh doanh d dang b. Khoan hao hut, mat mat cua hang ton kho sau khi tr (-) phan boi thng do trach nhiem ca nhan gay ra: N TK 632 gia von hang ban Co TK 152, 153, 156, 138 (1381) ... c. Phan anh chi ph t xay dng , t che TSC vt qua mc bnh thng khong c tnh vao nguyen gia TSC hoan thanh: N TK 632 gia von hang ban Co TK 241 Xay dng c ban d dang (neu t xay dng) Co TK 154 Chi ph san xuat kinh doanh d dang (neu t che) d. Hach toan khoan trch lap, hoac hoan nhap d phong giam gia hang ton kho cuoi nam tai chnh (31/12) (Do lap d phong nam nay ln, hoac nho hn khoan d phong nam trc) Cuoi nam tai chnh, doanh nghiep can c vao tnh hnh giam gia hang ton kho thi iem 31/12 tnh toan khoan phai lap d phong giam gia cho hang ton kho so sanh vi so a lap d phong giam gia cho hang ton kho nam trc, xac nh so chenh lech phai lap them, hoac giam i (neu co): - Trng hp so d phong giam gia hang ton kho phai lap nam nay ln hn so d phong giam gia hang ton kho a lap cuoi nien o ke toan nam trc, th so chenh lech ln hn c lap them, ghi: N TK 632 gia von hang ban Co TK 159 D phong giam gia hang ton kho - Trng hp so d phong giam gia hang ton kho phai lap nam nay nho hn so d phong giam gia hang ton kho a lap cuoi nien o ke toan nam trc, th so chenh lech ln hn c lap them, ghi: N TK 159 D phong giam gia hang ton kho Co TK 632 Gia von hang ban (5) Cuoi ky, xac nh gia von cua san pham a ban c trong ky e ket chuyen sang TK 911 nham xac nh ket qua kinh doanh N TK 911 Xac nh ket qua kinh doanh Co TK 632 * Theo phng phap kiem ke nh ky 128
K Ton Ti chnh Doanh Nghip1 (1) au ky ket chuyen san pham hien con sang TK 632 - Ket chuyen san pham ton kho au ky N TK 632 Co TK 155 - Ket chuyen san pham a gi ban cha xac nh tieu thu au ky N TK 632 Co TK 157 (2) San pham san xuat hoan thanh nha kho trong ky: N TK 632 Co TK 631
(3) Cuoi ky can c ket qua kiem ke xac nh tr gia san pham hien con cuoi ky va ket chuyen - Ket chuyen san pham ton kho cuoi ky N TK 155 Co TK 632 - Ket chuyen san pham a gi ban cha xac nh tieu thu cuoi ky N TK 157 Co TK 632 (4) Ket chuyen gia von cua san pham ban c trong ky e xac nh ket qua kinh doanh N TK 911 Xac nh ket qua kinh doanh Co TK 632 7.4 K Ton chi ph ti chnh 7.4.1 Khi nim: Chi ph ti chnh l nhng chi ph gm cc khon chi ph hoc cc khon l lin quan n cc hot ng u t ti chnh, chi ph cho vay v i vay vn, chi ph gp vn lin doanh, l chuyn nhng chng khon ngn hn, chi ph giao dch bn chng khon,...; khon lp v hon nhp d phng gim gi u t chng khon, u t khc, khon l v chnh lch t gi ngoi t v bn ngoi t,... 7.4.2 7.4.3 Chng t: Phiu tnh li Ho n bn hng/Ho n GTGT S sch: S chi tit: M S k ton chi tit ti khon 635. 129
K Ton Ti chnh Doanh Nghip1 -
S Tng hp: Tu thuc vo hnh thc k ton (m tng t nh nhng chng trc).
7.4..4 Ti khon s dng: Ti khon 635, khng c s d cui k. (Kt cu t nghin cu) 7.4.5 Mt s nghip v kinh t pht sinh ch yu:
(1). Phn nh chi ph hoc khon l v hot ng u t ti chnh pht sinh, ghi: N TK 635 - Chi ph ti chnh C cc TK 111,112; hoc C TK 141 - Tm ng C cc TK 121, 128, 221, 222,... (2). Li tin vay tr v phi tr, ghi: N TK 635 - Chi ph ti chnh C cc TK 111, 112, 341, 311,335... (3). Khi pht sinh chi ph lin quan n hot ng bn chng khon, ghi: N TK 635 - Chi ph ti chnh C cc TK 111, 112, 141,... (4). Cc chi ph pht sinh cho hot ng kinh doanh bt ng sn, ghi: N TK 635 - Chi ph ti chnh C cc TK 111, 112, 141,... (5). Tr gi vn u t bt ng sn bn, ghi: N TK 635 - Chi ph ti chnh C TK 228 - u t di hn khc. (6). Cc chi ph pht sinh cho hot ng cho vay vn, mua bn ngoi t, ghi: N TK 635 - Chi ph ti chnh C cc TK 111, 112, 141,... (7). Cui nm ti chnh, doanh nghip cn c vo tnh hnh gim gi u t ngn hn, di hn ca cc loi chng khon, cc khon u t ngn hn, di hn hin c tnh n 31/12 tnh ton khon phi lp d phng gim gi cho cc khon u t ngn hn, di hn ny, so snh vi s lp d phng gim gi nm trc (nu c) xc nh s chnh lch phi lp tng thm, hoc gim i (nu c): - Trng hp s d phng gim gi u t chng khon ngn hn, di hn phi lp nm nay ln hn s d phng gim gi u t chng khon ngn hn, di hn lp cui nin k ton nm trc, th s chnh lch ln hn, ghi: N TK 635 - Chi ph ti chnh C TK 129 - D phng gim gi u t ngn hn C TK 229 - D phng gim gi u t di hn.
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- Trng hp s d phng gim gi chng khon u t ngn hn, di hn phi lp nm nay nh hn s d phng gim gi chng khon u t ngn hn, di hn lp cui nin k ton nm trc, th s chnh lch phi c hon nhp, ghi: N TK 229 - D phng gim gi u t di hn N TK 129 - D phng gim gi u t ngn hn C TK 635 - Chi ph ti chnh. (8). Khon chit khu thanh ton cho ngi mua hng ha, dch v c hng, ghi: N TK 635 - Chi ph ti chnh C cc TK 131, 111, 112,... (9). Cui k k ton sau khi b tr gia s tng v s gim chnh lch t gi pht sinh trong k, nu chnh lch t gi gim (d N Ti khon 413) c kt chuyn vo chi ph ti chnh trong k, ghi: N TK 635 - Chi ph ti chnh C TK 413 - Chnh lch t gi. (10). S chnh lch t gi do nh gi li s d cui k ca cc khon phi thu di hn v phi tr di hn c gc ngoi t: - i vi cc khon phi thu di hn, nu t gi giao dch bnh qun trn th trng ngoi t lin ngn hng do Ngn hng Nh nc cng b ti thi im lp bo co ti chnh nh hn t gi ang phn nh trn s k ton cc ti khon phi thu di hn c gc ngoi t th s chnh lch t gi, ghi: N TK 635 - Chi ph ti chnh C TK 131 - Phi thu ca khch hng (Phi thu di hn c gc ngoi t). - i vi cc khon phi tr di hn, nu t gi giao dch bnh qun lin ngn hng do Ngn hng Nh nc cng b thi im lp bo co ti chnh ln hn t gi trn s k ton ca s d ngoi t cui k ca cc ti khon phi tr di hn, th s chnh lch t gi, ghi: N TK 635 - Chi ph ti chnh C TK 341 - Vay di hn (C gc ngoi t) C TK 342 - N di hn (C gc ngoi t). (11). Khon l pht sinh khi bn ngoi t, ghi: N cc TK 111, 112 (Tin Vit Nam) (Theo t gi bn). N TK 635 - Chi ph ti chnh (khon l Nu c) C cc TK 111, 112 (C gc ngoi t) (Theo t gi trn s k ton). (12). Chi ph t chuyn nhng, cho thu c s h tng c xc nh l tiu th, ghi: N TK 635 Chi ph ti chnh C TK 228 - Chi ph u t di hn khc. (13). Cui k, kt chuyn ton b chi ph ti chnh pht sinh trong k sang Ti khon 911 Xc nh kt qu kinh doanh , ghi: N TK 911 - Xc nh kt qu kinh doanh C TK 635 - Chi ph ti chnh.
7.5 KE TOAN CHI PH BAN HANG:
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7.5.1 Khai niem: Chi ph ban hang la toan bo chi ph phat sinh trong qua trnh tieu thu san pham, hang hoa, dch vu. Bao gom: Chi ph nhan vien ban hang: gom cac khoan tien lng phai tra cho nhan vien ban hang, nhan vien ong goi, bao quan san pham hang hoa, van chuyen hang hoa i tieu thu va cac khoan trch bao hiem xa hoi, bao hiem y te, kinh ph cong oan. Chi ph vat lieu bao b phuc vu cho viec ong goi san pham, bao quan san pham, nhien lieu e van chuyen san pham i tieu thu; phu tung thay the dung cho viec sa cha bao dng TSC cua bo phan ban hang. Chi ph dung cu, o dung phuc vu cho hoat ong ban hang nh cac dung cu o lng, ban ghe, may tnh cam tay... Chi ph khau hao TSC bo phan bao quan san pham, hang hoa, bo phan ban hang nh: khau hao nha kho, ca hang, phng tien van chuyen. Chi ph dch vu mua ngoai phuc vu cho hoat ong ban hang nh: chi ph thue ngoai sa cha TSC; tien thue kho bai; tien thue boc vac van chuyen hang hoa i tieu thu; hoa hong phai tra cho cac ai ly va cac n v nhan uy thac xuat khau... Chi ph khac bang tien a chi ra e phuc vu cho hoat ong ban hang gom chi ph gii thieu san pham hang hoa; chi ph chao hang, quang cao, chi tiep khach bo phan ban hang; chi ph to chc hoi ngh khach hang; chi ph bao hanh san pham...
7.5.2 Tai khoan s dung: TK 641 Chi ph ban hang Ben N: - Tap hp chi ph ban hang thc te phat sinh trong ky. Ben Co: - Cac khoan ghi giam chi ph ban hang (neu co) - Ket chuyen chi ph ban hang trong ky vao ben N TK 911 e xac nh ket qua kd hoac vao ben N TK 1422 Chi ph ch ket chuyen. TK 641 khong co so d cuoi ky. TK 641 c m chi tiet cho tng noi dung chi ph ke tren tng ng vi cac tai khoan cap 2: - TK 6411: Chi ph nhan vien ban hang - TK 6412: Chi ph vat lieu, bao b
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- TK 6413: Chi ph dung cu, o dung - TK 6414: Chi ph khau hao TSC - TK 6415: Chi ph bao hanh san pham - TK 6417: Chi ph dch vu mua ngoai - TK 6418: Chi ph bang tien 7.5.3 Mot so nghiep vu kinh te phat sinh chu yeu (1) Can c vao cac bang phan bo (bang phan bo tien lng, bang phan bo vat lieu va cong cu, dung cu, bang phan bo khau hao TSC) va cac chng t goc co lien quan Ke toan phan anh chi ph ban hang phat sinh trong ky a. Tien lng va cac khoan phu cap phai tra cho nhan vien bo phan ban hang, ong goi, bao quan, van chuyen san pham i tieu thu. N TK 641 (6411) Co TK 334 b. Trch KPC, BHXH, BHYT vi ty le quy nh hien hanh theo tien lng nhan vien phuc vu qua trnh tieu thu e tnh vao chi ph. N TK 641 (6411) Co TK 338 (3382, 3383, 3384) c. Tr gia thc te vat lieu phu, bao b xuat dung phuc vu cho hoat ong ban hang. N TK 641 (6412) Co TK 152 d. Chi ph ve cong cu, dung cu phuc vu cho hoat ong ban hang N TK 641 (6413) Co TK 153: gia thc te xuat kho cong cu, dung cu loai phan bo mot lan Co TK 1421 (242): phan bo chi ph cong cu, dung cu a xuat dung thuoc loai phan bo nhieu lan e. Chi ph khau hao TSC phuc vu cho hoat ong ban hang N TK 641 (6414) Co TK 214
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f. Chi ph dch vu mua ngoai phuc vu cho bo phan ban hang nh chi ph ien, nc mua ngoai, cc ph ien thoai, fax, chi ph bao dng TSC thue ngoai, hoa hong tra ai ly N TK 641 (6417) Co TK 111, 112, 331 g. Trch trc chi ph bao hanh san pham N TK 641 (6415) Co TK 335 - Khi phat sinh chi ph bao hanh san pham gom chi ph vat lieu trc tiep, chi ph nhan cong trc tiep, chi ph san xuat chung a bo ra e sa cha, bao hanh san pham, ke toan ghi: N TK 621, 622, 627 Co TK 111, 112, 152, 153, 334, 338 - Cuoi ky, ket chuyen chi ph bao hanh san pham thc te phat sinh trong ky, ghi: N TK 154 (chi tiet chi ph bao hanh) Co TK 621, 622, 627 - Khi sa cha bao hanh san pham hoan thanh ban giao cho khach hang N TK 335 Co TK 154 - Trng hp san pham bao hanh khong the sa cha c, doanh nghiep phai xuat san pham khac giao cho khach hang N TK 335 Co TK 155 Trng hp khong trch trc chi ph bao hanh san pham, th khi chi ph bao hanh thc te phat sinh c phan anh trc tiep vao TK 641 (6415). Neu chi ph bao hanh phat sinh 1 lan tng oi ln th co the phan anh vao TK 142 (1421), sau o se phan bo dan vao TK 641 (6415) (2) Cuoi ky, ket chuyen chi ph ban hang sang TK 911 e xac nh ket qua kinh doanh, ke toan ghi: N TK 911 Xac nh ket qua kinh doanh Co TK 641 Chi ph ban hang
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7.6 CHI PH QUAN LY DOANH NGHIEP 7.6.1 Khai niem La toan bo chi ph co lien quan en hoat ong quan ly kinh doanh, quan ly hanh chnh va quan ly ieu hanh chung cua toan doanh nghiep. Bao gom: - Chi ph nhan vien quan ly hanh chnh: gom tien lng va cac khoan phu cap, an ca phai tra cho ban giam oc, nhan vien cac phong ban, va cac khoan trch bao hiem xa hoi, bao hiem y te, kinh ph cong oan. - Chi ph vat lieu phuc vu cho hoat ong quan ly doanh nghiep - Chi ph o dung van phong phuc vu cong tac quan ly doanh nghiep - Chi ph khau hao TSC phuc vu chung cho toan doanh nghiep: nha van phong lam viec cua doanh nghiep, vat kien truc, phng tien van tai, thiet b truyen dan, thiet b van phong, - Thue, ph, le ph: thue mon bai, thue nha at, va cac khoan ph, le ph khac. - Chi ph d phong gom d phong giam gia hang ton kho, d phong phai thu kho oi. - Chi ph dch vu mua ngoai phuc vu cho quan ly doanh nghiep nh tien ien, nc, ien thoai, fax, thue nha lam van phong, thue ngoai sa cha TSC phuc vu khoi van phong doanh nghiep. - Chi ph khac bang tien a chi ra e phuc vu cho viec ieu hanh quan ly chung cua toan doanh nghiep: chi ph tiep khach, hoi ngh, cong tac ph, chi ph kiem toan. 7.6.2 Tai khoan s dung: TK 642 Chi ph quan ly doanh nghiep Ben N: - Tap hp chi ph quan ly doanh nghiep thc te phat sinh trong ky. Ben Co: - Cac khoan c phep ghi giam chi ph quan ly (neu co) - Ket chuyen chi ph quan ly doanh nghiep trong ky vao ben N TK 911 e xac nh ket qua kinh doanh hoac vao ben N TK 1422 Chi ph ch ket chuyen. TK 642 khong co so d cuoi ky. TK 642 c m chi tiet cho tng noi dung chi ph ke tren tng ng vi cac tai khoan cap 2: - TK 6421: Chi ph nhan vien quan ly doanh nghiep - TK 6422: Chi ph vat lieu quan ly - TK 6423: Chi ph o dung van phong
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- TK 6424: Chi ph khau hao TSC - TK 6425: Thue, ph, le ph - TK 6426: Chi ph d phong - TK 6427: Chi ph dch vu mua ngoai - TK 6418: Chi ph khac bang tien 7.6.3. Mot so nghiep vu kinh te phat sinh chu yeu (1) Can c vao cac bang phan bo va cac chng t goc co lien quan, ke toan phan anh chi ph quan ly doanh nghiep phat sinh trong ky: a. Tien lng va cac khoan phu cap phai tra cho ban giam oc, nhan vien cac phong ban: N TK 642 (6421) Co TK 334 b. Trch KPC, BHXH, BHYT vi ty le quy nh theo tien lng thc te phai tra cho nhan vien bo may quan ly va khoi van phong cua doanh nghiep N TK 642 (6421) Co TK 338 (3382, 3383, 3384) c. Gia tr vat lieu xuat dung cho quan ly doanh nghiep nh: xang, dau, m e chay xe, phu tung thay the e sa cha bao dng TSC dung chung cho toan doanh nghiep: N TK 642 (6422) Co TK 152 d. Chi ph ve cong cu, dung cu xuat dung cho hoat ong quan ly ieu hanh chung toan bo doanh nghiep N TK 642 (6423) Co TK 153: gia thc te xuat kho cong cu, dung cu loai phan bo mot lan Co TK 1421 (242): phan bo chi ph cong cu, dung cu a xuat dung thuoc loai phan bo nhieu lan e. Trch khau hao TSC phuc vu chung cho doanh nghiep N TK 642 (6424) Co TK 214 f. Le ph giao thong, le ph qua cau pha, le ph ve sinh o th
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N TK 642 (6425) Co TK 111, 112, g. Tien ien, nc, ien thoai, fax, tien thue nha, thue ngoai bao dng sa cha TSC dung chung cho doanh nghiep N TK 642 (6427) Co TK 111, 112, 331: tra nh ky Co TK 142 (242): phan bo chi ph tra trc ve tien thue nha, chi ph sa cha ln TSC h. Cac chi ph a chi bang tien ngoai cac chi ph ke tren e phuc vu cho hoat ong quan ly, ieu hanh chung toan doanh nghiep: chi ph tiep tan, khanh tiet, cong tac ph, in an tai lieu N TK 642 (6428) Co TK 111, 112, 141, 331, (2) Can c vao bien ban kiem ke phan anh gia tr vat lieu tha trong nh mc c phep ghi giam chi ph quan ly doanh nghiep N TK 152 Co TK 642 (2) Cuoi ky, ket chuyen chi ph quan ly doanh nghiep sang TK 911 e xac nh ket qua kinh doanh, ke toan ghi: N TK 911 Xac nh ket qua kinh doanh Co TK 642 Chi ph quan ly doanh nghiep Ghi chu: Chi ph ban hang va quan ly doanh nghiep la chi ph thi ky. V vay ve nguyen tac no se c ket chuyen het cho san pham, dch vu a tieu thu trong ky e xac nh ket qua kinh doanh. Tuy nhien, trong trng hp ac biet mot so doanh nghiep co chu ky san xuat kinh doanh dai, trong ky khong co doanh thu hoac doanh thu qua t khong tng xng vi chi ph ban hang va chi ph quan ly doanh nghiep, th cuoi ky co the ket chuyen toan bo hoac mot phan chi ph ban hang hoac mot phan chi ph quan ly doanh nghiep sang TK 1422 e ch ket chuyen ky sau khi a co doanh thu hoac doanh thu tng xng. Phng phap hach toan nh sau: (1) Cuoi ky, ke toan phan anh chi ph ban hang va chi ph quan ly doanh nghiep ch ket chuyen: N TK 1422 Co TK 641 Co TK 642
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(2) ky ke toan sau, can c vao khoi lng doanh thu thc hien, ke toan tnh toan va ket chuyen chi ph ban hang va chi ph quan ly doanh nghiep sang TK 911 e xac nh ket qua kinh doanh N TK 911 Co TK 1422 7.7 KE TOAN XAC NH KET QUA KINH DOANH e xac nh ket qua tieu thu, ke toan s dung TK 911 Xac nh ket qua kinh doanh Tai khoan 911 c m chi tiet cho tng loai hoat ong (hoat ong san xuat che bien, hoat ong kinh doanh thng mai, dch vu, hoat ong tai chnh, hoat ong bat thng). Trong tng loai hoat ong co the m chi tiet cho tng loai san pham, tng nganh kinh doanh, tng loai hnh dch vu Lu y rang, cac khoan doanh thu va thu nhap c ket chuyen vao TK 911 phai la doanh thu thuan hoac thu nhap thuan. * Ket cau va noi dung phan anh cua TK 911 Ben N: - Tr gia von cua san pham, hang hoa, lao vu, dch vu a tieu thu - Chi ph ban hang va chi ph quan ly doanh nghiep - Chi ph tai chnh - Chi ph khac - Lai trc thue ve hoat ong trong ky. Ben Co: - Doanh thu thuan ve so san pham hang hoa, lao vu, dch vu tieu thu trong ky - Doanh thu hoat ong tai chnh - Thu nhap khac - Lo ve cac hoat ong trong ky. Tai khoan nay khong co so d cuoi ky. * Mot so nghiep vu kinh te phat sinh chu yeu: Trong phan nay ch trnh bay phng phap hach toan xac nh ket qua ve qua trnh tieu thu san pham thuoc hoat ong s dung cua doanh nghiep, con viec xac nh ket qua hoat ong tai chnh, hoat ong khac se c trnh bay chng Ke toan hoat ong tai chnh va cac khoan thu nhap khac, chi ph khac
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(1) Cuoi ky, ke toan ket chuyen doanh thu thuan sang TK 911, ghi: N TK 511, 515 Co TK 911 (2) Cuoi ky ke toan: - Ket chuyen gia von cua san pham, hang hoa, lao vu, dch vu a tieu thu N TK 911 Co TK 632 - Ket chuyen chi ph tai chnh N TK 911 Co TK 635 - Ket chuyen chi ph ban hang N TK 911 Co TK 641 - Ket chuyen chi ph quan ly doanh nghiep N TK 911 Co TK 642 - Trong trng hp ac biet oi vi cac doanh nghiep co chu ky hoat ong kinh doanh dai, trong ky trc khong co doanh thu hoac doanh thu qua t, th ky nay ke toan tnh va ket chuyen chi ph ban hang va chi ph quan ly doanh nghiep con lai ky trc tr vao doanh thu thuan ky nay e xac nh ket qua kinh doanh N TK 911 Co TK 1422 ong thi ket hp vi viec ket chuyen doanh thu hoat ong tai chnh va ket chuyen chi ph tai chnh e xac nh li nhuan thuan ve hoat ong kinh doanh phuc vu cho viec lap ra bao cao ket qua hoat ong kinh doanh. Tuy nhien trong pham vi chng nay ch e cap en viec xac nh en ket qua kinh doanh cua hoat ong SXKD nen cha e cap en viec ket chuyen t TK 515 va TK 635 sang TK 911. Trong ke toan tng hoat ong cu the trc khi lap bao cao ket qua hoat ong kinh doanh co the tnh lai, lo rieng biet e lam can c anh gia ket qua hoat ong. (3) Xac nh ket qua kinh doanh a. Neu doanh thu ban hang thuan > gia von hang ban + chi ph ban hang + chi ph quan ly doanh nghiep th doanh nghiep co lai va khoan lai c ket chuyen se ghi:
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N TK 911 Co TK 421 (4212) b. Neu doanh thu ban hang thuan < gia von hang ban + chi ph ban hang + chi ph quan ly doanh nghiep th doanh nghiep co lai va khoan lai c ket chuyen se ghi: N TK 421 (4212) Co TK 911
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K Ton Ti chnh Doanh Nghip1

Chng 1 T CHC CNG TC K TON TRONG DOANH NGHIP

K Ton Ti chnh Doanh Nghip1

K Ton Ti chnh Doanh Nghip1

n v k ton trc thuc

n v k ton trc thuc

- C cu ca b my k ton: b my k ton doanh nghip thu nhn thng tin

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K Ton Ti chnh Doanh Nghip1

K Ton Ti chnh Doanh Nghip1

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Chng 2 K TON VN BNG TIN V CC KHON NG TRC

K Ton Ti chnh Doanh Nghip1

K Ton Ti chnh Doanh Nghip1

- i vi hnh thc Chng t ghi s: Chng t gc Chng t ghi s S Ci

TK S qu (th qu) - i vi hnh thc Nht k S Ci: TK Chng t gc Nht k s Ci

K Ton Ti chnh Doanh Nghip1

K Ton Ti chnh Doanh Nghip1

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C TK 111 (1112) C TK 112 (1122)

Theo t gi thc t xut ngoi t.

C TK 331 - Theo t gi thc t ti thi im ghi nhn n phi tr.

K Ton Ti chnh Doanh Nghip1

S chi tit USD(TK 007): +4.000USD

S chi tit USD(TK 007): -3.000USD

K Ton Ti chnh Doanh Nghip1

Theo t gi thc t ti thi im pht sinh nghip v

Theo t gi hch ton

K Ton Ti chnh Doanh Nghip1

46.506.000 (3.000USD x 15.502/USD)

S chi tit USD(TK 007): +4.000USD

S chi tit USD(TK 007): -3.000USD

S chi tit USD(TK 007) : -2.000USD

K Ton Ti chnh Doanh Nghip1

K Ton Ti chnh Doanh Nghip1

K Ton Ti chnh Doanh Nghip1

K Ton Ti chnh Doanh Nghip1

K Ton Ti chnh Doanh Nghip1

K Ton Ti chnh Doanh Nghip1

K Ton Ti chnh Doanh Nghip1

K Ton Ti chnh Doanh Nghip1

Tng s chi ph tr trc thc t pht sinh

N TK 627, 641, 642 C TK 142 (1421)

K Ton Ti chnh Doanh Nghip1

K Ton Ti chnh Doanh Nghip1

K Ton Ti chnh Doanh Nghip1

a. Trng hp phn b hai ln:

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K Ton Ti chnh Doanh Nghip1

K Ton Ti chnh Doanh Nghip1

K Ton Ti chnh Doanh Nghip1

K Ton Ti chnh Doanh Nghip1

Bang ke nhap So oi chieu luan chuyen Bang ke xuat

Chng t xuat Hang ngay

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Danh Ten n n gia iem vat v vat lieu tnh lieu

So So So So So So So So lng tien lng tien lng tien lng tien

Phieu giao nhan chng t nhap

Nhom vat lieu

Ngaythangnam Ngi giao