Chng trnh ging dy kinh t Fulbright

Nin kha 2005-2006

Nguyn l k ton
Bi c

Cc nguyn tc cn bn ca k ton

Chng trnh Ging dy Kinh t Fulbright

Tp. H Ch Minh, Vit Nam
Hc k H, 2005
(01/8/2005 - 31/8/2005)
Nguyn l k ton
CC NGUYN TC CN BN CA K TON
Cc nguyn tc (khi nim) cn bn ca k ton c c kt t kinh nghim thc tin v
t s nghin cu khoa hc, c chp nhn rng ri thng qua cc t chc ngh nghip
trn th gii.
1. Nguyn tc cn i (dual-aspect concept)
Cn gi l nguyn tc k ton kp hay nguyn tc tnh hai mt. Nguyn tc ny quy
nh rng mi ti sn ca mt t chc u c gii thch bi cc ngun hnh thnh ln
ti sn. Ngun hnh thnh ln ti sn c th t vn ca ch s hu hoc do mua chu hay
vay mn tc cc khon n phi tr (ngha v n).
ng thc cn bn ca k ton l:
TI SN = N PHI TR + VN CH S HU
(Assets) = (Liabilities) + (Equity)
Hoc ta c th vit li ng thc trn nh sau:
VN CH S HU = TI SN N PHI TR
(Equity)
= (Assets) (Liabilities)
cch vit ny, ng rng tr cc khon n phi tr, phn ti sn cn li l ca
ch s hu.
V d:
Anh Thanh quyt nh b vn ra lp cng ty lm n, cng ty Thanh Thy. Anh ta c
vn s hu ca anh ta l 400 triu ng tin mt. tin hnh cng vic kinh doanh, anh
mua mt xe hi (ti sn c nh) tr gi l 150 triu ng, nhng anh c ngi bn xe
cho n li 50% (l 75 triu ng). Anh Thanh cn dng tin mua mt l hng ha v
chun b bn, tr gi 300 triu ng. Sau khi mua xe hi v l hng, anh cn li 25 triu
ng tin mt.
Nh vy, cng ty Thanh Thy c mt ti sn tng tr gi l 475 triu ng, gm:
mt xe hi: 150 triu; mt l hng: 300 triu v 25 triu ng tin mt.
Ngun hnh thnh ln ti sn 475 triu ng trn c gii thch t 400 triu
ng vn ca anh Thanh v mt khon n m cng ty Thanh Thy c trch nhim phi
tr cho ngi bn xe: 75 triu ng.
Nu t ti sn v ngun hnh thnh hai bn ring bit, ta c bng cn i k ton khi
qut nh sau:

Nguyn Tn Bnh

08/10/05

Chng trnh ging dy kinh t Fulbright

Nin kha 2005-2006

Ti sn
1. Tin mt
2. Hng ha
3. Xe hi
Tng cng ti sn

Nguyn l k ton
Bi c

Cc nguyn tc cn bn ca k ton

S tin

Ngun hnh thnh ti sn

( ngun vn)
25.000.000 1. Khon n phi tr
300.000.000 2. Ngun vn ch s hu
150.000.000
475.000.000 N phi tr v vn ch s hu

S tin
75.000.000
400.000.000
475.000.000

Theo din gii qua v d trn, ti sn lun bng vi ngun vn, hay ni cch khc Tng
ti sn lun bng vi N phi tr v Vn ch s hu.
Khi mt ti sn no tng ln th s c mt ti sn khc gim i tng ng. V
d dng tin mt mua hng ha mang v nhp kho s lm cho ti sn tin mt gim i
v lm cho ti sn hng ha tng ln. K ton ghi chp ng thi trn c 2 ti khon: tin
mt v hng ha. Phng php ghi chp nh vy c gi l ghi s kp.
S Bin i Ca Bng Cn i K Ton V Phng Php Ghi S Kp
Trng hp 1:
Ti sn tng Ti sn gim (tng gim cng bn ti sn)
V d: Dng tin mt mua 5 triu ng hng ha nhp kho.
Giao dch kinh t pht sinh ny lm tng ti sn hng ha 5 triu ng, l gim
ti sn tin mt 5 triu ng.
Trng hp 2:
Ngun vn tng Ngun vn gim (tng gim cng bn ngun vn)
V d: Vay ngn hng tr ngi bn 10 triu ng.
Giao dch kinh t ny lm tng khon n phi tr ngn hng 10 triu ng, lm
gim khon n phi tr ngi bn 10 triu ng.
Trng hp 3:
Ti sn tng Ngun vn tng (c 2 bn cng tng)
V d: Mua hng ha nhp kho 15 triu ng, tin cha tr ngi bn.
Giao dch ny lm tng ti sn hng ha 15 triu ng, v lm tng khon n
phi tr ngi bn 15 triu.
Trng hp 4:
Ti sn gim Ngun vn gim (c 2 bn cng gim)
V d: Dng tin mt tr n ngi bn 3 triu ng.
Giao dch ny lm gim ti sn tin mt 3 triu ng, v lm gim khon n
phi tr ngi bn 3 triu ng.
V tng qut, bng cn i k ton ch thay i vi 4 trng hp trn.

Nguyn Tn Bnh

08/10/05

Chng trnh ging dy kinh t Fulbright

Nin kha 2005-2006

Nguyn l k ton
Bi c

Cc nguyn tc cn bn ca k ton

2. Nguyn tc thc o bng tin (money-measurement concept)

Theo nguyn tc ny, mi ti sn v ngun hnh thnh ln ti sn u phi c th hin
gi tr bng tin. Chng ta c mt l ti sn gm c: 1 tivi, 1 xe gn my, 50 kg go, 4
con g, 5 lt ru ngon , chng ta khng th cng chng li c v chng khng c
cng n v o lng. Chng ch c th cng li c nu chng c th hin thc o
gi tr bng tin.
-

Ti sn
Tivi
Xe gn my
Go
G
Ru ngon
Tng cng

n v tnh
Ci
Chic
Kg
Con
Lt

S lng
1
1
50
4
5

n gi
2.200.000
13.500.000
5.000
20.000
4.800

Thnh tin
2.200.000
13.500.000
250.000
80.000
24.000
16.054.000

3. Nguyn tc n v hch ton (entity concept)

V mt k ton, mi n v doanh nghip c xem l mt t chc c lp vi cc doanh
nghip khc v c bit l c lp vi ch s hu. Hch ton k ton c thit lp cho
n v ch khng phi cho ch s hu.
T nh anh Thanh l ch cng ty Thanh Thy trn y, nu mt ngy p tri no
anh Thanh ly ra t cng ty mt s tin l 5 triu ng i chi H Ni, s tin
phi c ghi chp vo s sch l mt khon gim ti sn tin mt v gim ngun vn
"ch s hu".
4. Nguyn tc hot ng lin tc (going-concern concept)
V mt k ton, mt cng ty c gi nh l tip tc hot ng t nm ny qua nm
khc tr phi c nhng bng chng c th v vic ph sn hay ngng hot ng. Nhng
ghi chp s sch k ton u da vo gi nh ny.
5. Nguyn tc gi gc (cost concept)
Hay cn gi l nguyn tc gi thnh hay gi ph lch s (historical cost concept). Theo
nguyn tc ny, k ton ghi chp gi tr ti sn theo gi gc ch khng quan tm ti gi
th trng ca chng. Ti sao nh vy? V vic xc nh gi th trng cho tng loi ti
sn rt kh khn. Mt khc, ti sn ca cng ty s c tip tc s dng cho cc hot
ng ca mnh trong tng lai ch khng c nh bn i hay thanh l gii th
(nguyn tc hot ng lin tc).
Ga th trng ca mt ti sn cng ch l c on nn d ch quan. V trn thc
t, n khng c thc s mang ra th trng bn. V c ai sn sng tr cho n mt s
tin u? Nu cng ty mua mt ti sn l 1 ngi nh lm vn phng tr gi l 200 triu
ng th gi tr ngi nh c ghi trn s sch l 200 triu ng. Gi th trng ca ngi
nh sau 1 nm c on ln n 300 triu ng, 6 thng sau na do tnh hnh qui hoch
no gi ngi nh c on ch chng 100 triu ng. K ton khng quan tm n
vic thay i gi c th trng . Tr khi ngi nh c em i bn thc s hoc mang
i gp vn lin doanh, gi ngi nh trn s sch k ton vn l 200 triu ng.

Nguyn Tn Bnh

08/10/05

Chng trnh ging dy kinh t Fulbright

Nin kha 2005-2006

Nguyn l k ton
Bi c

Cc nguyn tc cn bn ca k ton

V vy, gi tr s sch (book value) ca ti sn khc vi gi tr th trng

(market value) ca ti sn . Ngai tr vi ti sn c th th c s thng nht, v d
nh tin mt.
6. Nguyn tc thn trng (conservatism concept)
Cn gi l nguyn tc bo th. Theo nguyn tc ny, k ton s cng nhn mt khon
l hay gim vn ngay khi n c ngh rng c th xy ra (possible) nhng ch cng
nhn mt khon li hay tng vn khi n tr thnh chc chn (certain).
7. Nguyn tc trng yu (materiality concept)
Cn gi l nguyn tc mang tnh vt cht. Theo nguyn tc ny, k ton ch theo di v
cng khai (disclose) nhng vic c xem l quan trng (important matters) v sn sng
b qua, khng quan tm n (disregard) nhng s vic c coi l khng quan trng
(unimportant matters).
V d cng ty xut kho mt cng c lao ng s dng phn xng sn xut
tr gi 50 ngn ng, k ton s ghi nhn chi ph sn xut vo thi im xut kho l 50
ngn ng. Mi ngy s dng, cng c chc chn b hao mn i mt phn nhng k
ton s khng theo di v ghi vo s sch phn hao mn . Trong thc t vic theo di,
nh gi v ghi chp phn hao mn l vic khng th. Cho rng l vic vn vt
(trivial), khng trng yu v k ton b qua. Nhng nu mt ti sn c nh hay mt l
hng ha no c pht hin l khng cn gi tr, khng th s dng c na k ton
s cng khai vn quan trng ny.
Mt khc, i vi mt cng c lao ng c gi tr ln v c th s dng trong
nhiu thi k, trnh bin ng chi ph v nh hng n li nhun bo co gia cc
thi k, gi tr cng c lao ng s c phn b cho nhiu k1.
8. Nguyn tc thc t (realization concept)
Cn gi l nguyn tc c th thc hin. Theo nguyn tc ny, doanh thu c ghi nhn
vo lc vic giao nhn hng ha hay mt dch v hon tt ch khng phi l thi im
sn xut han thnh hay thi im thanh ton tin.
y chnh l c s k ton theo thc th pht sinh (accrual accounting)2.
Theo , s thay i trong doanh thu v chi ph s to ra thu nhp (li hoc l),
tc s lm nh hng (tng thm hay gim i) n vn ch s hu (pha bn phi ca
bng cn i), cn s thay i trong tin mt s lm nh hng (tng thm hay gim i)
n ti sn (pha bn tri ca bng cn i).
V d: Trong thng 6/2001 Cng ty may mc Model sn xut hon thnh mt l
hng qun o tr gi 20 triu ng nhp kho ch bn.
Ngy 15/7/2001, cng ty k hp ng s 43/H, bn l hng qun o trn cho
Ca hng thi trang Young theo gi tha thun l 26 triu ng.
Ngy 6/8/2001, l hng c giao cho ca hng Young nhng Cng ty Model
cho Ca hng Young n li vi thi hn l 1 thng.

K kinh doanh hay k k ton l mt giai on thi gian ca mt bo co thu nhp (Income statement).
c th l thng, qu, 6 thng hay thng l mt nm.
2
Ngc vi c s k ton theo tin mt (cash accounting).

Nguyn Tn Bnh

08/10/05

Chng trnh ging dy kinh t Fulbright

Nin kha 2005-2006

Nguyn l k ton
Bi c

Cc nguyn tc cn bn ca k ton

Ngy 6/9/2001, Cng ty Model nhn c Giy bo C ca ngn hng ACB

ni m cng ty m ti khon giao dch, s tin 26 triu ng vi ni dung Ca hng
Young thanh ton tin hng theo hp ng s 43/H.
Doanh thu s c ghi nhn vo thng 8/2001.
9. Nguyn tc ph hp (matching concept)
Chnh lch ca doanh thu v chi ph trong mt k kinh doanh l li nhun ca k kinh
doanh . Nguyn tc ny i hi rng chi ph phi c phn nh cho ph hp vi
doanh thu trong tng k kinh doanh c th.
V d, vo u thng 6/2001, cng ty mua mt l hng tr gi 10 triu ng mang
v nhp kho v tr bng tin mt. Nu trong thng 6/2001, l hng vn cha c bn
th chng ch c coi l ti sn ca cng ty nm trong kho, khng c xem l chi ph
ca thng 6/2001. n thng 7/2001, ba phn t (3/4) l hng c bn ra vi gi 12
triu ng. Lc ny, k ton ghi nhn doanh thu ca thng 7/2001 l 12 triu ng v
ng thi ghi nhn chi ph (chi ph ca hng bn, cn quen gi l gi vn hng bn)
l 7,5 triu ng cho thng 8/2001 ph hp vi doanh thu trong k.
Nh vy, li gp (= doanh thu - chi ph) l: 4,5 triu (= 12 - 7,5 triu).
Thng 6/2001, cng ty chi tiu 10 triu ng mua hng nhng khng
phi l chi ph3 ca thng 6. Cho n thng 7, trong 10 triu mua hng cng ch mi c
7,5 triu ng tr thnh chi ph ca thng 7, mt phn t (1/4) cn li l 2,5 triu ng
hng tn kho vn l ti sn, cha tr thnh chi ph4 trong k.

3
4

Chi ph n lc (Expired cost)

Chi ph cha n lc (Unexpired cost).

Nguyn Tn Bnh

08/10/05