CHUONG 2: Ké TOAN KHAU HAO TSCD HOU HINH, TAI NGUYEN THIEN NHIEN, SUY GIAM GIA TRI VA DANH GIA LAI TSCD. ‘Khu hao, giim gi tr i sin va dnh gid la Khduhao — Phwong —Suy glam Khu hao Trinh by phip dic gidtritai_ tinguyén va phin tieh bigtva vin "sin thién nhién ab khde ~ Yéu 6 lign Co sé thidt ~Trinh bay quan, Phuong lip Phan tic Phuong phi khéu -Ghi nbn - Xéa chi phi hip Kkhiu hao dic bigt_ -Doluéng _ tdinguyén hao Vin dé = Phyo bi - Use tinh khiu hao ténthit tt heong Khe Khau hao - Phuong phap phan bé chi phi Khéu hao TSCD hitu hinh Ji gud tn ké tosn phn bé nguyén gid cia TSCD hw hinh vio chi phi mst eich o6 hg thing vi hap iy vio ning thoi ky dy kign dé thu dug loi nhusin tr vige sis dung TSC hu hinh ds, Phan bé chi phi ati sin di han: @ SCD hitu hinh = Depreviation expense - Chi phi ku ho @ TSCD v9 hinh = Amortization expense - Chi phi khdu hao ‘© Tui nguyén thién nhién ~ Depletion expense - Chi phi Khu hao KHAU HAO TSCD HH, TAI NGU BN THIEN NHIEN, GIAM GIA TR] TAL SAN Mye tigu U kit nif vi phurong php 4 Gi ech thi tye kd ton Khu hao hd a, ti nguyen thignnhién Gili thich phuong phép Ku bao $- Gikithich chch bio edo vi pha Ae biGt vi ofc vin 8 Khu hao ‘ich ti sin ahi my, chi bj va Ke nguyénthidn bin Gili hich efe vn 2 ké ton én quan din gm gi ww in Phwong phap phn bé chi phi Cae yéu t6 lién quan dén qu trinh kh4u hao Ba vin dé co bat (1) Co sé khiu hao nao sé duge sit dung? (2) Thoi gian sit dung hit ich cia tai sin 1 gi? (3) Phuong phap phi bé chi phi ndo la t5t nhdt cho tai sin?Phwong phap phan bé chi phi Phuong phap phan bé chi phi Nhirng yéu té lién quan dén qua trinh khiu hao Cor sé khiiu hao déi vi TSCD ‘Neuyén gid cU10,000 ‘rir: Gif tri thu hdi cU1,000 Co sé kh hao cu9,000 Phuong phap phan bé chi phi Nhimng yéu t6 lign quan dén qué trinh khéu hao Vee ti 1h thai gian sir dung hiru ich © Thai gian sir dyng hit ich thumg Kinde thoi pian si dung vat W. (© Thai gian sir dung hu ich eta ti si phy thuge hai ly do: ‘Yéu 6 vat lf: Hur hing hoye hét tha gian sir dyng ve 2. Yéu 66 kin c& (Khéng phi hyp, 15i thoi, nu clu sit GICL thi git tng Jen duge ghi nia i dh np coin diga Kh trén Bio eho du up © Véi TSCD cé Whi hoo, GTCL eda TSCD duge didu chinh vé gis ind pi tat Train hap dinh gi {hi chénh lgch gidm duge ghi nin Ii L8 do dinh pi lai isin trin Bo ho thu abi. © Truong hyp dnh gié ting TSCB sau 46 din gié iim thi 18 do im ma trade dé TSCD chu e6 dan gid ting ‘inh gid giim duge bit dip bing chénh Ifch do dénh gié ting, néu 18 do inh gid gidm > chénh Igch do dinh gis tage ghi nbn vio chi phi trén Béo co thu np. sg trae day thi 58 cn Ii Use tinh trit hrgng 6 thé phyc hai © Tuong tyké toin nhing thay i trong ude tin. © Sica dBi 18 Khu hao trén eo sé trong la © Chia git} con Ig cho ude tinh méi v8 tr ong e6 thé phye hai KHAU HAO TSCD HH, TALNGUYEN THIEN NHIEN, SUY GIAM GIA TRI TALSAN Giai thich eéch béo edo va phan tich tai sin, nh may, thiét bj vva thi nguyén thién nhiénTrinh bay va phn tich “Trinh by tai sin, mh may, thi bj va ti nguyén thién nhién Do anh huémg trong yéu dén bao cdo ti chinh cia phuong phép khéu Trinh bay va phan tich Phan tich tai sin, nha may, thiét bj HG sé vong quay tng tai sin ao tain i Lg og mde hao dug st dung ee cong ty nén cOng b6 ning thong tin se: Doan ha thsin 7433 peyton daneh ts 1 Chi phi ku ho trong ky. ‘Th sin ag 1/120 BLU yaa nag moe kon “haga ty ULL 13268 alu nzey thé va i si, 2. Sb dvi cde loi ti si chish duge ku hao. ieee a 3. Khiu ao ly ké ~ # Messner gain ESE ao di vi che ti sn ein, 4331 (snnsisz6s5y2 —- 056 ‘Trinh bay va phan tich Trinh bay va phan tich Phan tich tai san, nha may, thiét bj Loi nhuan bién trén doanh thu (UENCE eon itd nig go Dh hha 76301 gala hot dng gis ely 1128 131419 ah don est TgiisioglySVi2NO 182683 geet cpt Lait ln 16535 enh hd eg eer et _——— loans ee 7431 a 2196 Phan tich tai sin, nha may, thiét bj HG sé thu nhap trén tai sin (CT po ting thank cong oan tha than 74331 cia mét cong ty trong. ‘Ting tai sin ngay 31/128 131,119 vige sir dung ti sin ‘Tong isin ngdy SU/I2N+1 1326838 tgo thu nhp ‘Lg nb tin 323, -— Leinhugi thin ‘Téng tai sin binh qui 16323 (131,1194132,683)2. 1237Trinh bay va phn tich Trinh bay va phan tich Neudi phan tich c6 duge cai nhin siu séc hon v8 ROA bing céch phan téch né thin céc thanh phin cia Loi nbugn bign trén doanh thu va Vong quay ti sin nhue sau Tig tu hp Tei ahu bigs Vong quay th Hesdthuship] . [Lorshuinbign |, [Vong quay at teint sin teén doanh thu sin éntai sin | | trén doanh thu sé Loi nun thin Li nha tia scar 16323 16333 74331 Teng ti sin binh quin——Bewnhaeahads ——Thng ti sin bin quin (131,119 + 132,683y2 4331 (131,119 + 132,683y2 12.37 21.96 x 056 VAS TERS KHAU HAO TSCD HH, TAIN NHIEN, SUY GIAM GIA TRI TAI SAN Die dim ké ton khdu hao, gidm gid tr ti sin va dnb wid Iai SCD theo héthéng ké toin Vigt Nam Phuong phip khfu bao 03 phuomg pip Niu hor 03 phuong psp Cosi a8 kni hao NoTscp ING - Gi tr tha hi use in ‘inh piétdm thie sn Khing dd cip codtcap ‘Khung thot gian kid hao Co quy dink Khong quy din ‘Khu hao ti nguyén thién ahién King dd cép coateip Mie trinh by cfc we tinh én quan dén kh bao Binh thing cao