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cng ty dch v t vn ti chnh k ton v kim ton

(AASC)

Mt s lu
khi thc hin kim ton bo co ti chnh

H ni, ngy thng 10 nm 2005

Kim tra cc bo co

Cc th tc cn thit

Kim tra s liu u nm trn BCTC

- Kim tra cc iu chnh trn s k ton v BCTC theo s liu ca kim ton, ca cc c quan c thm quyn (nu c) - i chiu s d u nm trn BCTC nm c kim ton vi s d cui nm trn BCTC nm trc thu thp c. Nu c chnh lch th gii thch nguyn nhn.

AASC 2004

3 5/8/2012

Cc th tc cn thit

Kim tra s hp l gia cc bo co:


i chiu ch tiu khon mc Tin trn Bng CKT vi s d trn Bo co Lu chuyn tin t. i chiu s d thu VAT c khu tr trn Bng CKT vi phn thu GTGT c khu tr c hon li (phn III bo co KQKD hoc thuyt minh BCTC)

AASC 2004

4 5/8/2012

Cc th tc cn thit

Kim tra s hp l gia cc bo co: i chiu s thu cn phi np trn Bng CKT v Bo co tnh hnh thc hin ngha v ngn sch hoc thuyt minh BCTC.

- i chiu ch tiu thu TNDN phi np trong nm gia phn I v phn II ca Bo co kt qu hot ng KD hoc thuyt minh BCTC - i chiu cc ch tiu trn BCTC vi thuyt minh BCTC.
5 5/8/2012

AASC 2004

Cc th tc cn thit

Th tc kim tra khc


So snh s d u nm v s d cui k trn bng cn i k ton (s tuyt i v s tng i). Phn tch v gii thch cc bin ng ln. Kim tra s ph hp v s liu gia BCTC vi h thng s k ton.

AASC 2004

6 5/8/2012

Cc th tc cn thit

Th tc kim tra khc

- Kim tra BCTC c c trnh by (v biu mu) theo ng cc qui nh hin hnh khng ? - Phng vn n v v gi nh khi lp BCTC tnh n cc s kin xy ra sau ngy kt thc nin k ton hay cha ?

AASC 2004

7 5/8/2012

Cc th tc cn thit

Th tc kim tra khc

- Kim tra s hc trn cc bo co TC c kim ton - Lp trang kt lun kim ton da trn kt qu cc cng vic thc hin v thu thp cc bng chng c lin quan

AASC 2004

8 5/8/2012

Cc phn hnh chi tit

cc phn hnh

Hng tn kho
Ti sn c nh v cc khon u t Lao ng v tin lng Chi ph

AASC 2004

10 5/8/2012

cc phn hnh

Doanh thu
Thu v cc khon phi np Cc nghip v thanh ton. Ngun vn ch s hu v cc nghip v khc Th qun l

AASC 2004

11 5/8/2012

Phn hnh

Hng tn kho

Tm quan trng ca hng tn kho ?

i vi cc DN sn xut v thng mi th hng tn kho l mt ch tiu rt quan trng trn BCTC. N chnh l ci van iu chnh li l ca mt doanh nghip

iu chnh li l khon mc ny phi khng ?


AASC 2004

13 5/8/2012

TK 151 Hng mua ang i ng

Xem xt cc s kin pht sinh sau ngy kho s k ton c lin quan n s d ca hng mua ang i ng trn BCTC. c bit lu n cc l hng nhp theo hp ng ngoi thng.
Thu thp cc bng chng lin quan n hng mua ang i trn ng

AASC 2004

14 5/8/2012

TK 152 Nguyn vt liu Mt s trng hp c th

i vi n v ch u t:
Xut kho vt t hay thit b a i lp t ch hch ton chuyn tiu khon trong TK 152; Khi no c quyt ton th mi chuyn gi tr vt t hay thit b vo gi tr cng trnh.

AASC 2004

15 5/8/2012

TK 152 Nguyn vt liu Mt s trng hp c th

i vi n v hnh chnh s nghip: Lu n trng hp vt t c ngun gc t vn ngn sch Nh nc cp:

- Cui nm ti chnh, vt t ny c quyt ton ht vo chi ph trong k: N TK 661/662 C TK 337 - KP QT chuyn nm sau - Sang nm sau khi xut s dng ghi N TK 337 C TK 152
AASC 2004

16 5/8/2012

TK 152 Nguyn vt liu Mt s trng hp c th

i vi cc n v xy lp:
i chiu s lng vt t trong d ton cng trnh, hng

mc cng trnh c duyt vi s lng vt t thc t xut ra xy dng cng trnh. - Kim tra gi tr cc khon mc chi ph trn cc chng t thanh ton ca cc i thi cng vi s quyt ton v d ton c giao.

AASC 2004

17 5/8/2012

TK 153 Cng c dng c

Vic ghi nhn cng c dng c


c bit lu i vi cng c, dng c c gi tr ln v thi im mua sm cui nin k ton Tiu thc phn b cc loi cng c dng c;

AASC 2004

18 5/8/2012

TK 154 Chi ph sxkd d dang

Xem xt vic kim k sn phm d dang cui k Phng php nh gi sn phm d dang cui k;

AASC 2004

19 5/8/2012

TK 154 Chi ph sxkd d dang

Vic tnh ton v ghi nhn gi thnh sn phm, Kim tra s hp l gia s liu hch ton v phiu nhp kho thnh phm; Cc bt ton i ng vi N TK 632, c bit l cc n v xy lp.

AASC 2004

20 5/8/2012

TK 155, 156 - thnh phm, hng ha

Cch tnh v phn b gi thnh sn phm chi tit


i chiu s lng xut kho vi s lng theo di bn ti b phn bn hng xc nh vic kt chuyn gi vn hng bn.

AASC 2004

21 5/8/2012

157 Hng gi i bn

Kim tra chng t hng gi bn nh: ho n bn hng hoc ho n kim vn chuyn ni b


c bit quan tm n chnh sch v thi hn quyt ton hng gi bn v n nh hng n vic ghi nhn doanh thu ca DN trong k.

AASC 2004

22 5/8/2012

Mt s lu khc

Khi kim tra chi ph tiu hao vt t thc t so vi nh mc n v xy dng, nu:

- Thc t > nh mc, phi xc nh nguyn nhn v trch nhim bi thng. Tin bi thng hch ton vo thu nhp khc. - Thc t < nh mc nhng vn m bo cht lng sn phm th ngi thc hin c thng. Tin thng c hch ton vo chi ph SXKD

AASC 2004

23 5/8/2012

Mt s lu khc

Khi kim tra chi ph tiu hao vt t thc t so vi nh mc n v xy dng, nu: (tip theo)

- Gim c quyt nh mc bi thng hoc mc thng - Mc thng khng vt qu gi tr vt t tit kim c trong nm.

AASC 2004

24 5/8/2012

Mt s lu khc

Cng ty c quyn v chu trch nhim x l ngay nhng hng ho tn kho km, mt phm cht, lc hu mt, lc hu k thut, ng, chm lun chuyn thu hi vn.
Cng ty phi thng xuyn r sot, iu chnh nh mc ph hp vi thc t?

AASC 2004

25 5/8/2012

Mt s lu khc

Cng ty phi nh k t chc phn tch chi ph SX, gi thnh SP nhm pht hin nhng khu yu, km trong qun l, nhng yu t lm tng chi ph, gi thnh sn phm c gii php khc phc kp thi.

AASC 2004

26 5/8/2012

Mt s lu khc

Khon hao ht, mt mt sau khi tr phn bi thng do c nhn gy ra c ghi nhn l chi ph SXKD trong k ( TK 632, tuy nhin y khng phi l chi ph tnh thu) Chi ph NVL, NC, Chi ph SX Chung, chi ph t XD, t ch ti sn, ..vt trn mc bnh thng sau khi tr i cc khon thu hi khng c tnh vo gi tr hng tn kho v gi tr ti sn m hch ton N TK 632 C TK 154, 241

AASC 2004

27 5/8/2012

Mt s lu khc

Gi i vi vt t mua ngoi gm gi trn ho n (khng thu VAT) cng chi ph thu mua lin quan trc tip n qu trnh mua vt t. Cc khon chit khu TM, gim tr c tr khi chi ph mua

AASC 2004

28 5/8/2012

Mt s lu khc

NVL mua bng ngoi t phi quy i ra VND theo t gi giao dch thc t BQ lin NH do NHNN cng b ti thi im. Vt t nhp khu v phc v XDCB to TSC ti cc DN c vn TNN c min thu NK, nhng khi bn trn th trng phi truy thu thu NK.

AASC 2004

29 5/8/2012

Mt s lu khc

Nhng vt liu sau y khng phn bit gi tr v thi gian s dng vn hch ton l cng c dng c.
+ Cc gio, vn khun, CC g lp chuyn dng cho XL + Cc loi bao b bn km hng ho c tnh tin ring, + Nhng DC ngh bng thu tinh, snh s; + Qun o giy dp chuyn dng lm vic

AASC 2004

30 5/8/2012

Mt s lu khc

Kim tra cc nghip v pht sinh sau ngy kha s k ton nhm pht hin cc nghip v pht sinh cha hch ton v ngc li Kim tra vic ghi chp v theo di hng ha nhn gi h k gi,..
Mi vt t xut bn u phi np thu GTGT.

AASC 2004

31 5/8/2012

Mt s lu khc

Xem xt cc ti liu kim k thc t


Xem xt phng php tnh gi gc hng tn kho

Ch tiu hng tn kho trn bo co ti chnh khng ph hp gi tr ca hng tn kho.

AASC 2004

32 5/8/2012

Phn hnh ti sn c nh v cc khon u t di hn

Cch xc nh nguyn gi TSC

TSC hu hnh:

TSC loi mua sm: Nguyn gi gm gi mua (tr cc khon gim tr), cc khon thu khng c hon li), cc chi ph lin quan trc tip n vic a TS vo s dng. TSC loi u t XD: Nguyn gi l gi quyt ton cng trnh (giao thu) hoc gi thnh thc t (t lm) v cc chi ph khc c lin quan.

AASC 2004

34 5/8/2012

Cch xc nh nguyn gi TSC

TSC v hnh:

L ton b cc chi ph m DN phi b ra c c TSC v hnh tnh n thi im a TS vo s dng.


TSC thu ti chnh:

L gi tr ca khon n phi tr cho bn cho thu khng bao gm khon tin li phi tr cho bn cho thu

AASC 2004

35 5/8/2012

Ti Sn C nh tng
1.

Chng t: Bin bn giao nhn ti sn cho tng i tng nhn TS s dng

Cc ho n mua, vn chuyn, bo him TS


Cc ti liu Quyt ton, ph duyt quyt ton, nh gi li ti sn c nh

AASC 2004

36 5/8/2012

Ti Sn C nh tng
1.

Chng t: Cc h s u thu hoc cho hng cnh tranh Cc bn sao ti liu k thut Th hoc s theo di chi tit TSC theo mu thng nht.

Cc chng t lin quan khc.

AASC 2004

37 5/8/2012

Ti Sn C nh tng
2. Trnh t hch ton mt s TH: 2.1 TSC mua di hnh thc trao i: - Trao i 2 TS tng t N TK 211 : GTCL ti sn a i trao i N TK 214 : Gi tr KH C TK 211 : N/gi TS a i trao i

AASC 2004

38 5/8/2012

Ti Sn C nh tng
2. Trnh t hch ton mt s TH:
2.1 TSC mua di hnh thc trao i: - Trao i 2 TS khng tng t

Ghi gim TSC

ng thi

TK 211

TK 214

TK 711

TK 131

TS a i
TK 811 TK 333

Gi TTon

VAT

AASC 2004

39 5/8/2012

Ti Sn C nh tng
2. Trnh t hch ton mt s TH: 2.1 TSC mua di hnh thc trao i: - Trao i 2 TS khng tng t

Ghi tng TSC mi

ng thi

TK 131

TK 211

TK 131

TK 111, 112

Gi TS nhn
TK 133

Nu thu c thm tin

TK 111, 112
Nu phi chi thm tin

TK 131

AASC 2004

40 5/8/2012

Ti Sn C nh tng
2.2 K ton ti sn c ti tr, biu tng. - TSC v hnh:

Khi nhn TS

* Tnh thu TNDN

TK 711 Nhn TS

TK 213

TK 333 Thu TNDN

TK 421

TK 111, 112

TK 411

Chi ph lin quan

Tng vn phn cn li

AASC 2004

41 5/8/2012

Ti Sn C nh tng
2.3 Lu :

Nu pht hin ti sn tha ngoi bt ton ghi tng TSC cn lu tnh khu hao ti sn b sung.

Xc nh thi im tng ti sn ( tnh KH v dng vn ha)

AASC 2004

42 5/8/2012

Ti Sn C nh gim
1. Th tc chng t gm:

H s thanh l, nhng bn ti sn nh cc bin bn, cc quyt nh, cc hp ng .....

Cc chng t xc nh mc thit hi v thu nhp nu c.


Cc cn c nhng bn thanh l hoc cc chng t thu tin nhng bn, thanh l.

AASC 2004

43 5/8/2012

Ti Sn C nh gim
2. Lu :

Ti sn thiu nu c quyt nh x l ngay th x l lun nu khng th phi hch ton qua TK 1381 x l vo k sau Vic nhng bn ti sn c gi tr nh theo mc quy nh trong iu l cng ty, th Tng gim c, Gim c quyt nh phng thc bn: u gi hoc tho thun. Trng hp bn tho thun th gi bn khng thp hn gi th trng.

AASC 2004

44 5/8/2012

Ti Sn C nh gim
2. Lu :

Vic nhng bn ti sn gn lin vi t phi thc hin theo quy nh ca php lut v t ai.

Trng hp thanh l ti sn bng hnh thc d b, hu b, Tng gim c hoc Gim c cng ty thnh lp Hi ng thanh l thc hin.

AASC 2004

45 5/8/2012

Ti Sn C nh gim
2. Lu :

X l tn tht ti sn - Do ch quan th ngi gy ra tn tht phi bi thng.

- mua BH th x l theo hp ng bo him. - Cn thiu c b p bng qu d phng ti chnh, nu vn khng c hch ton tip vo chi ph SXKD trong k.

AASC 2004

46 5/8/2012

Ti Sn C nh gim
2. Lu :

X l tn tht ti sn - Nu do thin tai hoc nguyn nhn bt kh khng, DN khng t khc phc c th lp phng n x l trnh i din ch SH v c quan ti chnh cng cp xem xt gii quyt.

- Cng ty c trch nhim x l kp thi cc khon tn tht ti sn, nu khng x l th HQT, Tng gim c, Gim c phi chu trch nhim nh trng hp bo co khng trung thc tnh hnh ti chnh.

AASC 2004

47 5/8/2012

Ti Sn C nh gim
2. Lu :

Kim k ti sn Kt thc nm; chia, tch, sp nhp, hp nht, chuyn i; thin tai, ch ho...... th: - Phi t chc kim k, xc nh s lng ti sn (TSC v T di hn, TSL v u t ngn hn), - Phi i chiu cc khon cng n phi thu, phi tr - Ti sn tha, thiu, n khng thu hi c, n qu hn cn xc nh r nguyn nhn, trch nhim v mc bi thng.

AASC 2004

48 5/8/2012

Khu hao TSC

Tt c TSC hin c ca cng ty u phi trch khu hao, gm c TSC khng cn dng, ch thanh l, tr nhng TSC thuc cng trnh phc li cng cng, nh . TSC tng hoc gim ngy no th trch hoc thi khng trch KH t ngy (t 1/1/2004).

AASC 2004

49 5/8/2012

Khu hao TSC

TSC c hnh thnh thng qua XDCB nu i vo s dng m cha c quyt ton cn ghi tng nguyn gi theo gi tm tnh trch KH TSC thu TC phi theo di, qun l, s dng v tnh KH nh i vi TSC thuc s hu ca DN

AASC 2004

50 5/8/2012

Khu hao TSC

Thi gian s dng ca tng TSC c p dng thng nht trong nm ti chnh. Li vay lin quan n qu trnh hnh thnh TSC c vn ho (Lu phi tnh KH c phn ny nu KTV pht hin c).

AASC 2004

51 5/8/2012

Khu hao TSC

KH TSC c coi l CP hp l khi TS phi c y ho n chng t hp php chng minh thuc quyn s hu ca DN v trch KH ng quy nh Khu hao TSC dng trong SXKD hch ton vo chi ph kinh doanh; khu hao TSC cha dng, khng cn dng, ch thanh l hch ton vo chi ph khc.

AASC 2004

52 5/8/2012

Khu hao TSC

Mc trch khu hao ti thiu xc nh theo thi gian s dng ti a quy nh Quyt nh 206/2003/Q-BTC. Khng khng ch mc khu hao ti a. (Khc Lut thu
TNDN)

Tng gim c hoc gim c cng ty quyt nh mc trch khu hao c th nhng khng c thp hn mc khu hao ti thiu.

AASC 2004

53 5/8/2012

Khu hao TSC

Khng c trch KH nhng TSC sau vo chi ph:

- TSC thuc SH nh nc giao DN gi h

- TSC phc li
- TSC khu hao ht gi tr nhng vn ang s dng

AASC 2004

54 5/8/2012

Mt s vn cn lu

Trng hp quyn s dng t c mua cng vi nh ca, vt kin trc trn t th gi tr quyn s dng t phi c xc nh ring bit v ghi nhn l TSC v hnh. Ti sn ht khu hao vn s dng, khi sa cha, nu xt thy chi ph sa cha p ng tiu chun ghi nhn TSC th hch ton tng TSC, nu khng th ghi nhn vo chi ph trong k m n PS.

AASC 2004

55 5/8/2012

Mt s vn cn lu

Ch c thay i nguyn gi TSC trong cc trng hp


+ Xy lp trang b thm cho ti sn + Ci to nng cp lm tng nng lc v ko di thi gian hu ch ca TSC + Tho d mt hoc mt s b phn ca TSC

AASC 2004

56 5/8/2012

Mt s vn cn lu

Cn ch phn bit SCL v nng cp TSC + SCL: l duy tu, bo dng, sa cha nhng h hng pht sinh nhm khi phc nng lc sn xut bnh thng ca TSC. + Nng cp: l hot ng nhm ko di thi gian s dng, nng cao nng sut, tnh nng tc dng ca TSC nh ci to, XL, trang b b sung thm cho TSC.

AASC 2004

57 5/8/2012

Mt s vn cn lu

Trng hp chi SCL c gi tr ln v lin quan n nhiu k SX, KD khi cng vic SCL hon thnh th:
N TK 335 ( trch trc) N TK 242 (Phn b dn) C TK 241

Chi ph SCL i vi TSC c th theo chu k c trch trc vo chi ph theo d ton chi, thi im trch l cui nm ti chnh.
58 5/8/2012

AASC 2004

Cc khon u t

Kim tra i chiu cc chng t k ton c lin quan, cc giy t chng nhn quyn s hu v gi tr u t.
Tnh li li l do thanh l, nhng bn hay chit khu cc khon u t. Gi th xc nhn vi bn th 3 v cc chng khon ang c gi, hay v gi tr khon u t, li sut, c tc s c nhn v thi gian o hn ...vv

AASC 2004

59 5/8/2012

Cc khon u t

Cng ty khng c u t hoc gp vn vo cc DN m ngi qun l, iu hnh hoc ngi s hu chnh l v hoc chng, b, m, con, anh, ch em rut ca thnh vin HQT, Ban kim sot, Ban Gim c v k ton trng cng ty .

AASC 2004

60 5/8/2012

Cc khon u t

Thm quyn quyt nh d n u t ra ngoi:

a) i vi cc d n thnh lp cc cng ty nh nc c cng lnh vc, ngnh ngh, a bn th: - HQT c quyt nh nhng d n c gi tr t 50% tng gi tr ti sn trn BCTC ca cng ty c cng b ti qu gn nht tr xung

AASC 2004

61 5/8/2012

Cc khon u t

Thm quyn quyt nh d n u t ra ngoi:

- Gim c (i vi cng ty khng c HQT) quyt nh u t vi cc d n c gi tr t 30% tng gi tr ti sn trn BCTC ca DN c cng b ti qu gn nht tr xung b) Cc d n khng thuc hai loi trn phi trnh i din ch s hu quyt nh

AASC 2004

62 5/8/2012

Phn hnh

lao ng v tin lng

Cc vn cn xem xt

Kim tra n gi tin lng Kim tra Doanh thu, thi gian lao ng hoc khi lng sn phm dng tnh lng Kim tra cch tnh lng v cc khon theo lng Xem xt k hoch ti chnh v quy ch tr lng

AASC 2004

64 5/8/2012

Tin lng i vi DNNN

Lng ti thiu DNNN: 290.000/thng (T 1/10/2005 l 350.000/thng) Qu lng c giao trn c s g? (DT, sn lng, thi gian). Nu n gi giao trn DT hoc sn lng tng loi sn phm th cn kim tra k DT, sn lng ca tng loi . Nu DN khng hon thnh KH li nhun th qu lng s c iu chnh gim m bo li nhun thc hin ti thiu phi bng so vi li nhun KH

AASC 2004

65 5/8/2012

Tin lng i vi DNNN

n gi lng tnh trn DT thun t hot ng kinh doanh khng bao gm doanh thu ti chnh, thu nhp khc v doanh thu lun chuyn ni b. Lm thm gi ngy bnh thng c tr t nht bng 150% ca tin lng gi lm vic bnh thng.

AASC 2004

66 5/8/2012

Tin lng i vi DNNN

Lm thm gi vo ngy ngh, l, tt c tr t nht 200% ca tin lng gi lm vic bnh thng. Lm m t nht c tr thm 30% tin lng lm vic bnh thng. i vi cc khon thanh ton lng, ph cp lm thm gi, lm m cn c vn bn ngh, bng chm cng, cch tnh v ch k ngi nhn tin.

AASC 2004

67 5/8/2012

Tin lng i vi DNNN

i vi DN hng lng theo n gi trn DT th khi kim ton xc nh DT thay i cn iu chnh chi ph tin lng, KPC i vi cc sng lp vin trc tip tham gia iu hnh SXKD, dch v th c hch ton tin lng vo chi ph.

AASC 2004

68 5/8/2012

Tin lng i vi DNNN

Ph cp c hi cho lao ng khng c chi bng tin Cc khon theo lng cn lu kim tra cch tnh ton s ghi nhn vo chi ph, s ghi nhn phi thu ngi lao ng v thu thp bng chng Kim tra cch phn b chi ph tin lng cho cc b phn

AASC 2004

69 5/8/2012

Mt s ch

Khng c tnh vo chi ph tin lng cc khon sau: Tin lng, tin cng ca ch DN t nhn, ch h c th SX, KD, dch v. Tin lng, tin cng ca cc sng lp vin cng ty (HQT DN lin doanh, DN c phn) m h khng tham gia iu hnh sn xut, kinh doanh dch v.

AASC 2004

70 5/8/2012

Chi n gia ca.

Mc chi cho mi ngi khng vt qu mc mc lng ti thiu do nh nc quy nh


i vi DN c vn T NN chi theo HL v tho c lao ng tp th ph hp vi quy nh hin hnh.

AASC 2004

71 5/8/2012

Chi trang phc.

Mc chi ti a cho mt ngi khng qu 500.000 /nm.


Phn vt qu nh mc khng ch phi s dng ngun khc b p.

AASC 2004

72 5/8/2012

Chi tr cp mt vic lm.

Mc trch lp qu t 1% - 3% trn qu lng lm c s ng BHXH ca DN. c hch ton vo chi ph ti thi im kha s lp BCTC nm. TH qu khng chi tr cp mt vic lm trong nm th phn thiu c hch ton vo 642 trong k.

chi ph

AASC 2004

73 5/8/2012

Chi cho lao ng n.

c bi dng thm 1 ln sau khi sinh con ln 1, ln 2 khng qu 300.000 (TP, Th x, TTrn) v khng qu 500.000 (cc a phng khc).

Lu : Ch p dng cho cc DN c t 10 - 100 lao ng v lao ng n t 50% tr ln; hoc DN s dng >100 lao ng v lao ng n t 30% tr ln

AASC 2004

74 5/8/2012

Phn hnh

Chi ph

Ni dung chi ph
1. Chi ph li vay:

Li sut huy ng vn thc hin theo li sut th trng. Ring trng hp vay vn trc tip ca c nhn, t chc kinh t th li sut vay ti a khng vt qu li sut th trng ti thi im vay vn.(Lut thu TNDN khng vt qu 1,2 ln mc li sut cho vay ca NHTM c giao dch)

AASC 2004

76 5/8/2012

Ni dung chi ph
1. Chi ph li vay:

Tr li tin vay gp vn php nh, vn iu l v tr li vt mc quy nh khng c coi l chi ph hp l xc nh thu nhp chu thu. Cn ch vic tnh li phi c thc hin theo s ngy trong thng ch khng tnh theo thng.

Ch kim tra cc hp ng vay vn ca cc c nhn v cc t chc kinh t khc.


77 5/8/2012

AASC 2004

Ni dung chi ph
1. Chi ph li vay:
V d:

Ngy 1/3 DN vay ngn hng 300 tr, tin vay c chuyn thng cho nh cung cp nhp thit b; theo hp ng: thi gian vay l 2 nm, li sut 1%/thng v c tr hng thng. Ngy 19/6 thit b lp t xong v i vo s dng; DN hch ton vo chi ph tin li vay trong nm l 30,5 triu.
Yu cu: lp bt ton iu chnh.

AASC 2004

78 5/8/2012

Ni dung chi ph
1. Chi ph li vay:
Li gii Thi gian t 1/3 n 19/6 l: - Thng 3: 30 ngy - Thng 4: 30 ngy - Thng 5: 31 ngy - Thng 6: 19 ngy Cng: 110 ngy Li vay tnh vo gi tr thit b l: (300x110)/30 x 1% =11triu iu chnh: N TK 211: 11tr. C TK 421: 11tr.
AASC 2004

79 5/8/2012

Ni dung chi ph
1. Chi ph li vay:

Khi kim ton chi ph li vay cn ch : + Kim tra hp ng vay vn v vic tr li vay khng nh cc khon li vay khng vt qu mc li sut cho php + Kim tra cc phiu tnh li ln cui cng cho tng khon vay khng nh chi ph li vay c thc hin theo ng nguyn tc chia ct nin .(tnh ht thng 12)

AASC 2004

80 5/8/2012

Ni dung chi ph
2. Chi ph d phng:

i tng trch lp d phng:

- Hng tn kho m gi thun c th thc hin c < gi ang hch ton trn s k ton. - Cc chng khon do DN u t b gim gi so vi gi ang hch ton trn s k ton. - Cc khon n phi thu kh i.
AASC 2004

81 5/8/2012

Ni dung chi ph
2. Chi ph d phng:

iu kin lp d phng i vi HTK:

- Hng tn kho m gi tr thun c th thc hin c < gi ang hch ton trn s k ton. - C ha n, chng t theo quy nh ca BTC hoc cc bng chng v gi vn hng tn kho. - Thuc quyn s hu ca doanh nghip.

AASC 2004

82 5/8/2012

Ni dung chi ph
2. Chi ph d phng: iu kin lp d phng i vi HTK: - Vic trch lp hng tn kho cn phi cn c vo mc ch d tr hng tn kho. + Khng trch lp d phng cho hng tn kho d tr bn theo cc hp ng khng th hu b + Khng trch lp d phng cho hng tn kho d tr SX nu gi bn ca sn phm do chng gp phn cu to nn > hoc = gi thnh SX ca SP.

AASC 2004

83 5/8/2012

Ni dung chi ph
2. Chi ph d phng: iu kin lp d phng gim gi chng khon - L CK ca DN c u t theo quy nh ca Php Lut. - c t do mua bn trn th trng - C gi th trng gim so vi gi ang hch ton trn s

AASC 2004

84 5/8/2012

Ni dung chi ph
2. Chi ph d phng: - Lp d phng u t chng khon di hn:
+ i vi cc khon vn ca TCT u t vo cng ty thnh vin hoc ca TCT, cng ty u t vo cc DN khc phi trch lp d phng nu DN m cng ty u t b l (tr trng hp l theo k hoch c xc nh trong phng n KD trc khi u t).
Vn u t ca cng ty

Mc trch

S l trong nm ca DN c vn u t ca cng ty

x
Vn gp thc t ca cc bn ti DN
85 5/8/2012

AASC 2004

Ni dung chi ph
2. Chi ph d phng: - Lp d phng u t chng khon di hn:

Mc trch ti a cho mi khon u t di hn bng s vn u t. n thi im kho s k ton ca nm sau, nu DN m cng ty u t vn c li hoc gim l th cng ty phi hon nhp mt phn hoc ton b s trch d phng vo doanh thu ti chnh.

AASC 2004

86 5/8/2012

Ni dung chi ph
2. Chi ph d phng: iu kin d phng i vi NPTK: - Phi c tn, a ch, chng t gc hoc xc nhn ca ngi n v s tin cn n cha tr, - N phi thu qu hn thanh ton ghi trn hp ng kinh t, cc kh c vay n hoc cc cam kt n. - N phi thu cha n thi hn thanh ton nhng khch n lm vo tnh trng ph sn hoc ang lm th tc gii th.

AASC 2004

87 5/8/2012

Ni dung chi ph
2. Chi ph d phng: iu kin d phng i vi NPTK: - Mc trch lp d phng nh sau: + 30% gi tr i vi khon n phi thu qu hn di 1 nm. + 50% gi tr i vi khon n phi thu qu hn t 1 nm n di 2 nm. + 70% gi tr i vi khon n phi thu qu hn t 2 nm n di 3 nm.

AASC 2004

88 5/8/2012

Ni dung chi ph
2. Chi ph d phng: Lp d phng n phi thu kh i: - Cc khon n qu hn t 3 nm tr ln phi x l nh n phi thu khng c kh nng thu hi. - Khon n phi thu khng c kh nng thu hi th khng trch lp d phng v x l theo quy nh hin hnh ca nh nc v qun l, x l n tn ng.

AASC 2004

89 5/8/2012

Ni dung chi ph
2. Chi ph d phng: Lp d phng n phi thu kh i: + + + N tn ng c x l nh sau:(TT85/2002/TT-BTC) Dng ngun d phng b p Nu khng c hch ton vo chi ph hot ng KD Nu hch ton vo chi ph hot ng KD 2 nm lin tip m DN b l khng c kh nng b p v khng thuc TH gii th ph sn th lp h s bo co c quan c thm quyn xem xt quyt nh gim vn nh nc ti DN

AASC 2004

90 5/8/2012

Ni dung chi ph
2. Chi ph d phng:
- X l d phng:
+ Nu DP phi trch nm KH > DP nm trc th trch thm phn chnh lch. * DP gim gi hng tn kho hch ton vo CP 632, * DP n phi thu kh i c hch ton vo CP 642 * DP gim gi CK u t hch ton vo CP 635. + Nu DP phi trch nm KH < DP nm trc th hon nhp phn chnh lch v ghi gim chi ph trch
AASC 2004

91 5/8/2012

Ni dung chi ph
2. Chi ph d phng: - X l xo n phi thu kh i

Khi xo s mt khon phi thu kh i phi c:


+ Bin bn ca Hi ng x l + Bng k Chi tit cc khon n kh i + Quyt nh ca To n, c quan gii th hoc xc nhn ca a phng. + Cc quyt nh ca cp c thm quyn x l n

Thm quyn x l n: HQT, Tng Gim c, Gim c v ch DN


92 5/8/2012

AASC 2004

Ni dung chi ph
2. Chi ph d phng: - Cc lu khc

Tnh ton v xc nh s d phng phi trch, s trch, s hon nhp Xem xt v thu thp cc bng chng v vic trch v x k cc khon d phng.

AASC 2004

93 5/8/2012

Ni dung chi ph
3. Mt s ch :

Mt s khon chi sau c ghi nhn l chi ph hp l hp l: + Cc khon chi mua v s dng cc ti liu k thut, bng sng ch, nhn hiu thng mi.... c phn b dn vo CP kinh doanh

+ Chi thng sng kin ci tin vi iu kin mang li hiu qu KD v c c ch qun l.


94 5/8/2012

AASC 2004

Ni dung chi ph
3. Mt s ch :

Cc khon chi khng c coi l chi ph tnh thu:

- Trch trc vo chi ph m thc t khng chi ht tr trng hp c php. - Cc khon vi phm lut giao thng, ch ng k KD, pht vay n qu hn, pht vi phm ch k ton, pht vi phm v thu v cc khon khc.

AASC 2004

95 5/8/2012

Ni dung chi ph
3. Mt s ch :

Cc khon chi khng c coi l chi ph tnh thu:

- Chnh lch chi tin pht > thu tin pht v vi phm HKT.(Ngc li a vo TN chu thu) - Cc khon chi vt qu nh mc quy nh . - .....

AASC 2004

96 5/8/2012

Ni dung chi ph
3. Mt s ch :

i vi hot ng kinh doanh xy lp ch p dng phng php k ton hng tn kho theo phng php k khai thng xuyn, khng p dng phng php kim k nh k. Kim tra k cc chi phi mua ngoi, cc chi ph hon tm ng, chi ph phn b v cc tiu thc phn b

AASC 2004

97 5/8/2012

Phn hnh

Doanh thu

Doanh thu

Thi im xc nh doanh thu bn hng.

L thi im cng ty chuyn giao quyn s hu hng ho, sn phm; hon thnh vic cung cp dch v cho ngi mua; hon thnh hp ng hoc xut ho n bn hng. i vi hng ho sn phm bn thng qua i l, doanh thu c xc nh khi hng ho gi i l c bn.

AASC 2004

99 5/8/2012

Doanh thu

Thi im xc nh doanh thu ti chnh.

Li cho vay, li tin gi, li u t tri phiu, tn phiu, li bn hng tr chm, tr gp, tin bn quyn... xc nh theo thi gian ca hp ng cho vay, cho thu, bn hng hoc k hn nhn li. C tc, li nhun c chia xc nh khi c ngh quyt hoc quyt nh chia.

AASC 2004

100 5/8/2012

Doanh thu

Thi im xc nh doanh thu ti chnh.

Li chuyn nhng vn, li bn ngoi t, chnh lch t gi pht sinh trong k ca hot ng kinh doanh xc nh khi cc giao dch hoc nghip v hon thnh; Chnh lch t gi do nh gi li n phi thu, n phi tr v s d ngoi t xc nh khi bo co ti chnh cui nm.

AASC 2004

101 5/8/2012

Doanh thu

i vi hng ho bn tr gp th tnh vo doanh thu theo gi bn tr mt ln ( khng bao gm li tr chm) i vi ti sn cho thu thu tin trc nhiu nm, doanh thu tng nm phn b theo s nm cho thu. Doanh thu v hot ng u t chng khon l s tin li nhn c cc k mua chng khon v li bn chng khon

AASC 2004

102 5/8/2012

Doanh thu

K ton hot ng u t chng khon


TK 515 TK 111,112,131,..

(3)
TK 121, 221

(2)

(4)
TK 635 (5)

TK 111,112,141...

(1) mua CK

(2)

Nhn li bng TP, c phiu, tn phiu (3) Nhn li cc k mua CK v Li bn CK (4) Li dn tch trc lc mua v tr gi vn CK bn (5) L v bn CK
103 5/8/2012

AASC 2004

Doanh thu

DT tiu th tiu dng ni b khc (1) i vi hng ho, dch v s dng biu tng, tiu dng cho ni b, doanh thu tnh theo gi thnh SX hoc gi vn hng ho, dch v. (2) DT hng ho, dch v tiu dng khng phc v cho SXKD hay cho hot ng SXKD khng thuc din chu thu hoc thu VAT trc tip th phi xc nh thu VAT.

AASC 2004

104 5/8/2012

Doanh thu

i vi sn phm hng ho, dch v dng trao i, doanh thu tnh theo gi bn ca sn phm, hng ho, dch v nhn v. i vi sn phm giao khon trong nng, lm trng, DT l s tin phi thu trong hp ng. Trng hp thu bng sn phm th ch tnh DT sau khi bn sn phm.

AASC 2004

105 5/8/2012

Doanh thu

i vi sn phm xy lp thi cng trong nhiu nm, DT l gi tr phi thu tng ng vi khi lng cng vic, hng mc cng trnh hon thnh trong nm c chp nhn thanh ton. Doanh thu pht sinh trong k c khch hng chp nhn thanh ton c ho n, chng t hp l theo quy nh hin hnh.

AASC 2004

106 5/8/2012

Doanh thu

Doanh thu phi hch ton bng ng Vit Nam, trng hp thu bng ngoi t phi quy i theo t gi ca ngn hng ni DN m ti khon giao dch. Lu khi kim tra doanh thu cc hot ng dch v khc c mt s n v ghi nhn theo s b tr phn thu v phn chi (s li gp)

AASC 2004

107 5/8/2012

Doanh thu

Doanh thu ni b khi hp nht bo co


Xem xt tnh y v ng k, Kim tra vic tm treo tm hch ton cc khon doanh thu. Kim tra vic hch ton v phn loi gi doanh thu vi thu nhp khc

AASC 2004

108 5/8/2012

Doanh thu

Cc khon gim gi hng bn


Phi c quy ch qun l ti chnh ca DN c cng b cng khai. Gim gi do hng khng ng quy cch phm cht th phi lp bin bn ghi r s lng, quy cch, mc gim gi, s ngy ca ho n ng thi bn bn lp ho n iu chnh gi.

AASC 2004

109 5/8/2012

Phn hnh

Thu v cc khon phi np

Thu v cc khon phi np


1. Cc ti liu cn thu thp Cc Bin bn lm vic vi C quan thu (nu c) Cc Bn Quyt ton thu ca cc nm trc v nm c kim ton Cc kin t vn v thu ca cc Cng ty t vn hoc lut s (nu c) Cc ti liu khc lin quan n thu: cc thng bo, cc t khai,....
AASC 2004

111 5/8/2012

Thu v cc khon phi np


2. Thu GTGT - Lp bng tr li cc cu hi v thu theo quy nh ca Cng ty

- Kim tra i chiu tnh hp l v s liu gia cc ti liu lin quan


- Kim tra cch tnh ton v phn b s thu GTGT u vo c khu tr v khng c khu tr (nu c)

AASC 2004

112 5/8/2012

Thu v cc khon phi np


2. Thu GTGT: - C s KD lm i l theo ng gi hng hoa hng thuc cc mt hng dch v sau th khng phi k khai, np thu GTGT i vi DT hng ha, dch v nhn bn i l v DT hoa hng i l c hng (Thng t 84/2004/TT-BTC ngy 18/8/2004) + Hng ho dch v khng chu thu GTGT + Dch v bu in + Bo him + X s + Bn v my bay
113 5/8/2012

AASC 2004

Thu v cc khon phi np


2. Thu GTGT: - Cc loi ph, l ph phi ghi trn ho n nhng khng tnh thu GTGT trn khon ph ny

- Khi bn hng ha, dch v thuc i tng khng chu thu GTGT; bn cho i tng c min thu; bn vng, bc, qu, ngoi t phi s dng ha n GTGT, phi gch b dng thu sut v s thu GTGT v ghi r l do

AASC 2004

114 5/8/2012

Thu v cc khon phi np


2. Thu GTGT: - Khi xut khu cc hng ha DV sau khng thuc i tng chu thu GTGT theo thu sut 0%. (TT84) + Vn ti quc t, hng ha, dch v cung ng trc tip cho vn ti quc t + Dch v du lch l hnh ra nc ngoi + Dch v ti bo him ra nc ngoi + Tn dng, u t ti chnh, u t chng khon ra nc ngoi + Sn phm xut khu l ti nguyn khong sn khai thc cha qua ch bin

AASC 2004

115 5/8/2012

Thu v cc khon phi np


2. Thu GTGT: - Khi xut sn phm, hng ha, dch v tiu dng ni b, khuyn mi, qung co phc v SXKD hng ha, dch v chu thu GTGT n v phi pht hnh ho n lm chng t hch ton v ghi r l do xut khng thu tin. - Theo quy nh, Sn phm, hng ho, dch v dng khuyn mi qung co thng mi, hi ch trin lm thng mi khng phi tnh thu GTGT.

AASC 2004

116 5/8/2012

Thu v cc khon phi np


2. Thu GTGT:

Nu xut sn phm, hng ho phc v cho SXKD khng chu thu GTGT hoc dng lm qu tng hoc tr thay lng cho nhn vin th phi pht hnh ho n nh bn hng ho cho khch hng; phi tnh thu theo gi bn sn phm tng ng ti thi im pht sinh.

- Nu c gim gi bn th km tra vic tnh thu GTGT gim tng ng cha

AASC 2004

117 5/8/2012

Thu v cc khon phi np


2. Thu GTGT:

Kim tra cc bt ton loi tr hoc ghi b sung thu GTGT ca cc k trc, tm hiu r l do

- Kim tra thi hn k khai thu GTGT u vo


- T nm 2004, khng c quy nh cho php p dng t l khu tr thu GTGT u vo i vi hng mua khng c ho n GTGT

AASC 2004

118 5/8/2012

Thu v cc khon phi np


2. Thu GTGT:

Kim tra tnh hp l hp l ca cc ha n GTGT

- Thu GTGT ca hng nhp khu ch c khu tr sau khi np thu


- Yu cu kim tra k vic k khai thu ca thng 1 v thng 12 trnh vic ln thu sang nm sau

AASC 2004

119 5/8/2012

Thu v cc khon phi np


2. Thu GTGT: - i vi n v hot ng xy dng lp t c t chc cc n v ph thuc khng c t cch php nhn nh: t, i xy dng,thc hin xy lp cc cng trnh a phng khc ni n v ng tr s chnh th cc c s ny phi tm k khai np thu GTGT vi c quan thu ni pht sinh doanh thu theo t l: + 2% doanh thu i vi loi chu thu 5% + 3% doanh thu i vi loi chu thu 10%

AASC 2004

120 5/8/2012

Thu v cc khon phi np

2. Thu TNDN - Cng ty ch c chuyn l khi ng k chuyn l vi c quan thu - Xem xt cc Bin bn Ban gim c, Bin bn hi ng qun tr v Bin bn i hi c ng xc nh vic phn chia li nhun

AASC 2004

121 5/8/2012

Thu v cc khon phi np


2. Thu TNDN - n v phi quyt ton ring s thu thu nhp t chuyn quyn s dng t, chuyn quyn thu t - n v khng c p dng mc thu sut u i, min gim thu i vi thu nhp t hot ng chuyn quyn s dng t, chuyn quyn thu t - Kim tra gi hng ha dch v xut tiu dng ni b; xut trao i biu tng tr lng
AASC 2004

122 5/8/2012

Thu v cc khon phi np


2. Thu TNDN - Cc khon thu nhp sau c min thu TNDN + T vic thc hin cc hp ng nghin cu khoa hc v pht trin cng ngh, dch v thng tin khoa hc v cng ngh + T bn SP lm ra t cng ngh mi, ln u tin p dng ti VN (trong vng 1 nm k t ngy bt u p dng cng ngh ny SX ra SP)

AASC 2004

123 5/8/2012

Thu v cc khon phi np


2. Thu TNDN - Cc khon thu nhp sau c min thu TNDN + T bn SP trong thi k SX th nghim theo ng quy trnh SX (trong vng 6 thng k t ngy bt u SX th nghim) + T vic thc hin cc hp ng dch v k thut trc tip phc v nng nghip

AASC 2004

124 5/8/2012

Thu v cc khon phi np


2. Thu TNDN - Cc khon thu nhp sau c min thu TNDN + T hot ng dy ngh dnh ring cho ngi dn tc thiu s + T hot ng SXKD ca c s KD dnh ring cho ngi lao ng tn tt

AASC 2004

125 5/8/2012

Thu v cc khon phi np


2. Thu TNDN - Cc khon thu nhp sau c min thu TNDN + T hot ng dy ngh dnh ring cho ngi tn tt, tr em c hon cnh c bit kh khn, i tng t nn x hi + T gp vn bng Bng pht minh sng ch, b quyt k thut, quy trnh cng ngh, dch v k thut

AASC 2004

126 5/8/2012

Thu v cc khon phi np


2. Thu TNDN - Vic giao i l bn ng gi cho h gia nh, c nhn phi khu tr 5% thu TNDN tnh trn hoa hng (k c cc khon chi h tr) phi tr np thay h - Nu c thu nhp t hot ng SXKD hng ho, dch v nc ngoi m n v np thu thu nhp cho khon ny th s c tr (khng qu s thu phi np trong nc) vo s thu TNDN phi np trong nc

AASC 2004

127 5/8/2012

Thu v cc khon phi np


3. Thu Tiu th c bit:
- i vi hng bn tr gp, gi tnh thu l gi bn theo phng thc tr tin mt ln, khng bao gm khon li tr gp. - Gi tnh thu i vi hng ho SX trong nc, dch v chu thu TTB bao gm c khon thu thm tnh ngoi gi bn m c s c hng

AASC 2004

128 5/8/2012

Thu v cc khon phi np


3. Thu Tiu th c bit:
- Thuc l,ru, bia c nhiu mc thu sut. Nu n v khng ng k c quan thu s p mc thu sut cao nht - Nu c mua hng chu thu TTB ca c s sn xut xut khu nhng khng xut khu m bn trong nc th phi np thu thay c s SX

AASC 2004

129 5/8/2012

Thu v cc khon phi np


3. Thu Tiu th c bit:
- i vi n v sn xut mt hng chu thu TTB bng nguyn liu chu thu TTB c khu tr thu TTB tng ng vi s nguyn liu dng sn xut ra hng ho tiu th (c chng t hp php - TT119) - Hng bn qua cc CN, ca hng, c s ph thuc, i l bn ng gi hng hoa hng, bn k gi n v chnh phi k khai np thu TTB

AASC 2004

130 5/8/2012

Thu v cc khon phi np


3. Thu Tiu th c bit:
- Hot ng tm nhp ti xut hoc nhp khu nguyn liu chu thu TTB sn xut, gia cng hng xut khu hng chu thu TTB c hon thu TTB. - Kim tra cch tnh thu TTB

AASC 2004

131 5/8/2012

Thu v cc khon phi np


4. Thu Thu nhp c nhn - Trc khi kim tra cn xc nh r n v tr lng cho ngi lao ng di dng thu nhp thun ( tr thu) hay tng thu nhp - Ngi nc ngoi c tr VN t 183 ngy tr ln tnh cho 12 thng lin tc k t khi n VN

AASC 2004

132 5/8/2012

Thu v cc khon phi np


4. Thu Thu nhp c nhn - n v phi thc hin khu tr 10% thu TNCN trn tng thu nhp trc khi chi tr thu nhp mi ln t 500.000 /ln tr ln khi tr th lao cho cc c nhn vng lai - Khng c tnh thu TNCN cho nhng khon sau sau + Cc khon ph cp do Nh nc VN quy nh p dng i vi thu nhp pht sinh ti VN

AASC 2004

133 5/8/2012

Thu v cc khon phi np


4. Thu Thu nhp c nhn + Tin cng tc ph + Tin n nh lng theo ch nh: ba n ti ch, n tra, n gia ca (tr trng hp nhn bng tin) + Cc khon tr cp x hi ca cc i tng c hng chnh sch. + Tin bi thng bo him
134 5/8/2012

AASC 2004

Thu v cc khon phi np


4. Thu Thu nhp c nhn + Tr cp thi vic, mt vic theo ch + Tin thng v ci tin k thut, sng ch, pht minh,... + Tin np v BHXH, BHYT t tin lng, tin cng ca ngi lao ng

+ Chi ph o to nhn vin tr cho c s o to, chi v my bay v php ca ngi nc ngoi
135 5/8/2012

AASC 2004

Thu v cc khon phi np


5. Thu nh thu - n v phi gi li khon thu GTGT, thu TNDN i vi nh thu nc ngoi v np thu t nhng khon thanh ton cho nh thu nc ngoi - Cc chi ph v ni v i li cho nhng chuyn gia ca nh thu nc ngoi phi tnh vo thu nhp chu thu ca nh thu nc ngoi

AASC 2004

136 5/8/2012

Thu v cc khon phi np


5. Thu nh thu - Nu nh thu k hp ng giao bt mt phn vic cho cc nh thu ph Vit nam th khi tnh thu TNDN s c tr doanh thu tnh thu phn gi tr hp ng giao. - Kim tra tnh chnh xc v t l thu GTGT v thu TNDN m n v p dng cho tng loi hot ng

AASC 2004

137 5/8/2012

Thu v cc khon phi np


6. Cc lu khc

- Nu gp vn vo cc DN lin doanh bng cc ngun ti nguyn th n v khng phi np thu ti nguyn i vi s ti nguyn ny.
- Nu c thu s dng t nng nghip cn xc nh r s din tch v hng t chu thu v s khng chu thu

AASC 2004

138 5/8/2012

Phn hnh

cc nghip v thanh ton

1. cc khon n phi thu


i vi DN Nh nc:

DN c xy dng v ban hnh quy ch qun l cc khon n phi thu, phn cng v xc nh r trch nhim ca tp th, c nhn trong vic theo di, thu hi, thanh ton cc khon cng n khng C m s theo di cc khon n theo tng i tng n; thng xuyn phn loi cc khon n (n lun chuyn, n kh i, n khng c kh nng thu hi), n c thu hi n khng?

AASC 2004

140 5/8/2012

1. cc khon n phi thu


i vi DN Nh nc:

DN c quyn bn cc khon n phi thu theo quy nh ca php lut, gm c n phi thu trong hn, n phi thu kh i, n phi thu khng i c thu hi vn. Gi bn cc khon n do cc bn t tho thun. N khng c kh nng thu hi, DN c trch nhim x l. S n khng c kh nng thu hi sau khi tr tin bi thng c b p bng khon d phng n phi thu kh i, qu d phng TC. Nu cn thiu, th hch ton vo chi ph KD.

AASC 2004

141 5/8/2012

1. cc khon n phi thu


i vi DN Nh nc:

N khng c kh nng thu hi sau khi x l vn phi theo di trn ti khon ngoi bng CKT v t chc thu hi. S tin thu hi c hch ton vo thu nhp khc. HQT, Tng gim c, Gim c c trch nhim x l kp thi cc khon n phi thu kh i, n khng thu hi c.

AASC 2004

142 5/8/2012

1. cc khon n phi thu


i vi DN Nh nc:

Lu : Nu khng x l kp thi th HQT, Tng gim c hoc Gim c chu trch nhim nh bo co khng trung thc tnh hnh ti chnh ca cng ty. Nu dn n tht thot vn ca Nh nc th phi chu trch nhim trc i din ch s hu.

AASC 2004

143 5/8/2012

2. cc khon N phi tr
i vi DN Nh nc:

M s theo di y cc khon n phi tr gm c li phi tr; Thanh ton cc khon n phi tr theo ng thi hn cam kt. Hng thng, phi nh gi, xc nh kh nng thanh ton n theo cc h s thanh ton n quy nh; Pht hin sm tnh hnh kh khn trong thanh ton n c gii php khc phc kp thi khng pht sinh cc khon n qu hn;

AASC 2004

144 5/8/2012

2. cc khon N phi tr
i vi DN Nh nc:

Chnh lch t gi ngoi t pht sinh v phi tr cui nm c x l nh sau:

a/ i vi DN ang hot ng th ton b chnh lch t gi (k c vay u t) c hch ton vo chi ph hoc doanh thu HTC. Nu DN b l th phn b mt phn cho nm sau, nhng mc phn b ti thiu phi bng CLTG cc khon n n hn phi tr.
AASC 2004

145 5/8/2012

2. cc khon N phi tr
i vi DN Nh nc: b/ i vi DN ang u t, cha KD: - Chnh lch t gi c phn nh lu k trn bng CKT; - khi hon thnh u t c kt chuyn ton b vo chi ph hoc DT ti chnh ca nm KD u tin; nu b l th phn b ti a l 5 nm .

AASC 2004

146 5/8/2012

3. Cc lu khc

Tin vay n v c theo di chi tit c s tin vay, li vay, s tr (gc v li vay), s cn phi tr theo tng i tng cho vay, theo tng kh c vay khng. Kim tra cc hp ng vay, cc kh c vay n: Thu thp ghi chp ton b cc thng tin nh mc ch vay, s tin vay, thi gian vay, thi gian tr n, li sut vay, gii xc nhn s d tin vay......

AASC 2004

147 5/8/2012

3. Cc lu khc

Vay bng ngoi t, hoc tr n vay bng ngoi t c theo di chi tit gc ngoi t ring v c quy i ngoi t ra VND khng. Cui nin k ton, s d cc khon vay bng ngoi t c c nh gi li theo t gi thc t khng.

AASC 2004

148 5/8/2012

3. Cc lu khc
K ton TSC thu ti chnh
TK 111, 112
Tr trc hn TK 315

TK 342

TK 211
Nguyn gi

TK 133
Khi tr (1) VAT - nu c TK 635, 642

Tr li tin vay Ph cam kt s dng vn

(1) Cui k hch ton chuyn s n di n hn tr vo nin tip sau


149 5/8/2012

AASC 2004

3. Cc lu khc
K ton cc khon vay n bng ngoi t
TK 413 (2) TK 311, 315, 341,342 (1) TK 413

(1) Nu t gi trn s < t gi bnh qun lin NH cui k (2) Nu t gi trn s > t gi bnh qun lin NH cui k
150 5/8/2012

AASC 2004

3. Cc lu khc

n v c m s theo di chi tit tng khon n phi thu, phi tr theo tng i tng khng.

n v c kim tra, i chiu cc khon cng n v c xc nhn bng vn bn vi khch n v ch n khng, cn i chiu v thu thp

AASC 2004

151 5/8/2012

3. Cc lu khc

n v c b tr s d N, d C ca mt ti khon thanh ton c tnh cht lng tnh khi lp BCTC khng.
Cng n ca mt i tng v n ni b c c b tr khng Vic thc hin xa n m bo cc iu kin v bng chng thc hin cha

AASC 2004

152 5/8/2012

Phn hnh

ngun vn ch s hu v cc nghip v khc

Cc vn cn xem xt

Kim tra tt c cc nghip v tng, gim ngun vn, cc i ng l


Xem xt cch xc nh thu nhp chu thu v chi ph b loi tr Kim tra vic phn phi li nhun (Lu trnh t phn phi)

AASC 2004

154 5/8/2012

Phn phi li nhun

i vi DN nh nc:
a) B p l nm trc theo quy nh ca Lut thu thu nhp doanh nghip b) Np thu thu nhp doanh nghip c) S cn li c phn phi nh sau:

AASC 2004

155 5/8/2012

phn phi li nhun

i vi DN nh nc:
C1- Chia li cho cc thnh vin gp vn lin kt C2- B p khon l ca cc nm trc ht thi hn c tr vo li nhun trc thu;

C3- Trch 10% vo qu d phng ti chnh; khi s d qu bng 25% vn iu l th khng trch na;

AASC 2004

156 5/8/2012

phn phi li nhun

i vi DN nh nc:
C4- Trch lp cc qu c bit theo t l c nh nc quy nh i vi cng ty c th phi trch lp. C5- S cn li c phn phi theo t l gia vn nh nc u t ti cng ty v vn cng ty t huy ng bnh qun trong nm.

AASC 2004

157 5/8/2012

phn phi li nhun


i vi DN nh nc: Lu Vn do cng ty t huy ng l s tin huy ng t pht hnh tri phiu, tn phiu, vay ca cc t chc, c nhn trong v ngoi nc, tr cc khon vay c bo lnh ca Chnh ph, BTC, cc khon vay c h tr li sut.

Vn cng ty t huy ng bnh qun trong nm tnh bng tng s d vn huy ng cui mi qu chia cho 4 qu

AASC 2004

158 5/8/2012

phn phi li nhun


i vi DN nh nc:

Phn li nhun c chia theo vn nh nc u t c dng :

a) Ti u t b sung vn nh nc ti cng ty.


b) Trng hp khng cn b sung th i din ch s hu quyt nh iu ng v qu tp trung u t vo cc cng ty khc.

AASC 2004

159 5/8/2012

phn phi li nhun


i vi DN nh nc: Li nhun c chia theo vn t huy ng c phn phi nh sau: a) Trch ti thiu 30% vo qu u t pht trin; b) Trch ti a 5% lp qu thng BQL iu hnh cng ty. Khng qu 500 triu ng/nm (i vi cng ty c HQT), 200 triu ng/nm (cng ty khng c HQT) vi iu kin t sut li nhun thc hin trc thu trn vn nh nc ti cng ty phi bng hoc ln hn t sut li nhun KH

AASC 2004

160 5/8/2012

phn phi li nhun


i vi DN nh nc:

Li nhun c chia theo vn t huy ng c phn phi nh sau:

c) S li nhun cn li c phn phi vo qu KTPL ca cng ty. Mc trch vo mi qu do HQT hoc Gim c cng ty quyt nh sau khi tham kho kin ca BCH Cng on

AASC 2004

161 5/8/2012

phn phi li nhun


i vi DN nh nc: Lu

i din ch s hu quyt nh t l trch c th vo cc qu TPT v qu khen thng BQL iu hnh cng ty trn c s ngh ca HQT hoc Gim c DN. Nhng DN hot ng trong lnh vc c quyn c trch khng qu 3 thng lng thc hin cho 2 qu KTPL. S li nhun cn li sau khi trch qu KTPL c b sung vo qu TPT ca cng ty.
162 5/8/2012

AASC 2004

phn phi li nhun


i vi DN nh nc: Lu

i vi cng ty thnh lp mi:

- Trong 2 nm lin k t khi c li nu phn phi li nhun nh trn m 2 qu KTPL khng t 2 thng lng thc t th c gim phn trch qu TPT m bo 2 thng lng cho 2 qu ny.
- Mc gim ti a bng ton b s trch qu TPT trong k phn phi li nhun nm .
AASC 2004

163 5/8/2012

phn phi li nhun


i vi DN nh nc: Lu i vi DN hot ng cng ch do nh nc t hng hoc giao KH khi phn phi li nhun nh trn m khng trch qu KT v PL theo mc 2 thng lng, th: a) Nu li t DN c gim trch qu TPT, gim phn li nhun c chia theo vn nh nc cho 2 thng lng cho 2 qu. Nu gim ton b s tin trn m vn cha 2 thng lng cho 2 qu th s c Nh nc tr cp cho ;

AASC 2004

164 5/8/2012

phn phi li nhun


i vi DN nh nc: Lu b) Nu khng c li th Nh nc s tr cp trch lp 2 qu KTPL bng 2 thng lng. Tin lng lm c s trch qu khen thng, phc li cho trng hp ny l tin lng thc t ca cng ty.

AASC 2004

165 5/8/2012

Mc ch S dng cc qu
1. Qu d phng ti chnh: a) B p nhng tn tht, thit hi v ti sn, cng n khng i c xy ra trong qu trnh KD;

b) B p khon l ca cng ty theo quyt nh ca HQT hoc i din ch s hu.


2. Qu u t pht trin: c dng b sung vn iu l cho cng ty.
AASC 2004

166 5/8/2012

Mc ch S dng cc qu
3. Qu khen thng: a) Thng cui nm hoc thng k (Cn c kn cng on) b) Thng t xut cho nhng c nhn, tp th trong DN c) Thng cho nhng c nhn v n v ngoi DN c ng gp nhiu cho cng ty. (Mc thng do Tng gim c hoc Gim c quyt nh).

AASC 2004

167 5/8/2012

Mc ch S dng cc qu
4. Qu phc li: a) u t xy dng hoc sa cha cc cng trnh phc li b) Chi cho cc hot ng phc li cng cng ca tp th CNV, phc li x hi; c) Gp mt phn vn TXD cc cng trnh phc li chung trong ngnh, hoc vi cc n v khc theo hp ng;

AASC 2004

168 5/8/2012

Mc ch S dng cc qu
4. Qu phc li: d) Dng mt phn tr cp kh khn t xut cho ngi lao ng k c nhng TH v hu, mt sc, lm vo hon cnh kh khn, khng ni nng ta, hoc lm cng tc t thin x hi. (Vic s dng qu phc li do HQT hoc Gim c quyt nh sau khi tham kho kin ca cng on).

AASC 2004

169 5/8/2012

Mc ch S dng cc qu

5. Qu thng Ban iu hnh:


- Thng cho HQT, BG cng ty. - Mc thng do i din ch SH quyt nh gn vi hiu qu hot ng KD, trn c s ngh ca Ch tch HQT hoc Gim c cng ty .

AASC 2004

170 5/8/2012

Mc ch S dng cc qu
3. Lu :

Vic s dng cc qu ni trn phi thc hin cng khai theo quy ch cng khai ti chnh, quy ch dn ch c s v quy nh ca Nh nc. DN ch c chi cc qu KTPL, qu thng BQL iu hnh sau khi thanh ton cc khon n v cc ngha v TS khc n hn phi tr. Cc loi hnh DN khc phn phi li nhun theo iu l Cng ty.
171 5/8/2012

AASC 2004

Ngun vn ch s hu

TCT khng c iu chuyn ti sn ca cng ty thnh vin hch ton c lp, cng ty TNHH nh nc mt thnh vin theo phng thc khng thanh ton; TCT khng c trc tip rt vn u t vo cc cng ty m TCT l i din ch SH v cc DN khc.

AASC 2004

172 5/8/2012

Ngun vn ch s hu

Vic rt vn TCT ch c thc hin thng qua phng thc bn li cho c nhn, php nhn khc

TCT ch c trc tip rt vn khi t chc li hoc iu chnh vn iu l ca cc cng ty thnh vin c lp, nhng phi m bo vn iu l v kh nng thanh ton ca cc cng ty ;

AASC 2004

173 5/8/2012

Phn hnh

th qun l

Th qun l
Ni dung

Th no l th qun l Mc tiu ca Th qun l Ngun thng tin cho Th qun l Ni dung ca Th qun l Nhng vn cn c cp Quy trnh son tho Kt cu ca mt Th qun l Ch

AASC 2004

175 5/8/2012

Th qun l
Th no l th qun l
L vic cc kim ton vin bo co cc vn tm ra

trong qu trnh kim ton c lin quan n h thng k ton hay h thng kim sot ni b ca doanh nghip v c yu cu bo co mt s trong cc vn ny vi khch hng.

AASC 2004

176 5/8/2012

Th qun l
Mc tiu ca th qun l

Chn chnh cng tc qun l ti chnh, k ton,

Xy dng v hon thin h thng k ton v h thng kim sot ni b.

AASC 2004

177 5/8/2012

Th qun l
Ngun thng tin

Th qun l nm trc Ghi ch lu li trong cuc kim ton v nhng vn cn tn ti trn giy lm vic

AASC 2004

178 5/8/2012

Th qun l
Ni dung

c vit ra vi t cch l dch v cung cp cho khch hng

Phi hng ti khch hng


Phi da trn thng tin thc t Phi chnh xc

AASC 2004

179 5/8/2012

Th qun l
Ni dung
(Tip theo)

Ch trng vo nhng im chnh c cp ti

C mi lin h n nhng bc th qun l trc


Phm vi c miu t thch hp

Kin ngh cc bin php gii quyt

AASC 2004

180 5/8/2012

Th qun l
Cch hnh vn

Mang tnh xy dng

Li ni khng mt tin mua La li m vit cho va lng nhau

AASC 2004

181 5/8/2012

Th qun l
Cch hnh vn

Kho lo

Bit nhiu khng bng bit iu

AASC 2004

182 5/8/2012

Th qun l
Cch hnh vn

Thc t

Trm nghe
khng bng mt thy
AASC 2004

183 5/8/2012

Th qun l
Cch hnh vn

Cu trc r rng ngn gn

a th lon tm
Ni di -> Ni dai -> Ni di
184 5/8/2012

AASC 2004

Th qun l
Nhng vn c cp

Bao gm nhng im yu trong h thng k ton v h thng kim sot ni b.

V nhng vn khc nh: Cu trc ti chnh Thng tin qun l Cng ngh thng tin .........

AASC 2004

185 5/8/2012

Th qun l
Quy trnh son tho

Do tt c cc thnh vin trong nhm kim ton thc hin (cc phn)

Cng ton nhm kim ton xem xt d tho th

AASC 2004

186 5/8/2012

Th qun l
Quy trnh son tho (Tip theo) c cc cp sot xt r sot trc khi gi khch hng

Tho lun vi n v bn d tho th qun l trc khi a ra bn cui cng.

AASC 2004

187 5/8/2012

Th qun l
Kt cu Th qun l Th qun l thng gm 2 phn:

Phn I: Th ng ca Gim c Cng ty Kim ton gi ti Ban Gim c doanh nghip c kim ton, hoc cp cao hn thch hp. Phn II: M t v tng s kin c th m Doanh nghip cn hon thin theo tng ni dung

AASC 2004

188 5/8/2012

Th qun l
Kt cu phn II Th qun l
1. Kim tra: Nu tnh hnh hin trng thc t cha thc hin ng Quy nh. nh hng: Tng vn cha ng nh hng nh th no kin KTV: a ra khuyn ngh hoc xut v vn nu. kin ca DN: Xc nhn hay bnh lun ca DN v vn nu ra cng nh cc xut ca KTV.

2. 3.
4.

AASC 2004

189 5/8/2012

Th qun l
Ch

TQL l mt phn ca kt qu kim ton nhng khng nht thit phi nh km vi BCKT .

TQL khng i hi gi tr php l, doanh nghip khng bt buc phi thc hin cc xut ny.
TQL gi cho Ban Gim c v ch lu hnh ni b.

AASC 2004

190 5/8/2012

Thao trng m hi, chin trng t mu

Chc cc bn thnh cng

Xin cm n!