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Phdn f/iufu

BAO CAO TAI CHINH

263

B ao cao tai ch in h bao gom cac loai bao ca o diio'c ke toan lap vao d in h ky tren co

sd cac so lieu da diiac phan anh tron g cac so ke toan th eo he th o n g cac chi tieu diiOc quy dinh de phan anh tinh hinh tai san, nguon von cung nhii tin h h in h va ket qua

h oa t d on g cua doanh n gh iep tro n g 1 ky ke toan

B ao cao tai chinh la tai lieu ton g h op co y n gh la rat quan tro n g ch o v ie c dan h gia tinh h in h va ket qua h oat dong, danh gia thiic tra n g tai ch in h ciia d oan h n g h ie p trong

ky h oa t d on g da qua va la co’ sd ch o nhufng dii doan tro n g tiio'ng lai

T h o n g tin do bao cao tai ch in h cung cap vCra phuc vu ch o nhu cau quan ly ben tron g doanh n gh iep , vita phuc vu ch o cac doi ti/cfng ben ngoai doan h n g h ie p nen yeu cau dat ra phai lap day du, ch an thiic, dung th eo mau quy d in h va gdi dung thdi han

T h eo quy dinh h ien nay thi he th on g bao cao tai ch in h ciia d oa n h n g h ie p viia va nho bao gom 3 bieu mau bao cao:

- B ang can doi ke toan: Mau sd B01 - DNN

- K et qua h oa t d on g kinh doanh: Mau sd B02 - D N N

- T h uyet m inh bao cao tai ch in h : M au sd B 09 - D N N

B ao cao tai ch in h giifi co' quan thue phai lap va gufi th em 2 phu kien :

- B a n g can doi tai kh oan

ch am n h a t la 90 ngay ke tif n g a y ket thue n a m tai ch in h

b D oi vdi cac d oan h n g h ie p tii n h a n , co n g ty h o p d a n h , tho'i han giii b a o ca o tai

ch in h nam ch am n h a t la 30 n g a y ke tCf n g a y k e t thue n a m tai ch in h

C a c doanh n g h ie p cd th e lap b a o ca o tai ch in h h a n g th a n g , quy de phuc vu yeu cau quan ly va dieu han h h oa t d on g san xuat k in h d oa n h cua d oa n h n gh iep

Nofi n h an b a o c a o tai chinh

No'i n h an bao cao tai ch in h

Loai h in h doanh n g h iep

Co' quan thue

Co' quan

d a n g ky

k in h doanh

I BANG CAN 001 KE TOAN:

- B a n g can doi ke toan la bao cao tai ch in h ph an anh ton g quat tinh hin h tai san

va nguon von cua doan h n g h iep diio'i h inh thufc tien te tai m ot tho'i diem n h a t d in h (cuoi thang, quy, nam )

B a n g can doi ke toa n la bao cao tai ch in h rat quan tron g de thiic h ien v ie c phan tich, danh gia tin h h in h tai ch in h cua doanh nghiep

■ Ket cau cua bang can doi ke toan:

B ang can doi ke toa n diio'c ch ia lam 2 ben h oac 2 phan:

Neu la 2 ben th i b en trai phan anh k et cau ciia tai san (goi la ben tai san ), ben phai phan anh nguon h in h th a n h n en tai san (goi la ben nguon von )

N eu la 2 p h an th i p h an tren ph an anh tai san; p h an di/6i phan anh nguon von

Ben Tdi san ch ia la m 2 loai:

L oai A : tai san liiu d o n g va dau tii n gan han

Loai B: tai san co dinh va dau tii dai han

Ben N guon von cu n g chia lam 2 loai:

L oai A: Ncf p h a i tra

Loai B: N gu on v o n chu so' htfu

T ron g tifng loa i con diio'c quy d in h nhieu m uc, n h ieu k h oa n de p h a n an h tifng loa i tai san, tifng loai ngu on von Giufa 2 b en cua b a n g can doi k e toan co m oi quan he m a t

th iet va tin h ch a t ccf b a n cua b a n g can doi ke toa n la tin h can doi giufa tai san va nguon von , bieu h ien :

TONG CONG TAI SAN = TONG CONG NGUON VON

- N guon so lieu de lap va phiiong phap lap:

B e lap ba n g can doi ke toan can co 2 nguon so lieu ch in h

(1) B a n g can doi ke toan du'o'c lap vao cuoi nam triio'c: lay cot so cuoi nam de ghi vao cot so dau nam cua ban g can doi ke toan diiac lap ky nay

(2) So lieu phat sinh tron g ky da du'o'c phan anh tren cac T K cap 1, cap 2, da

k iem tra, doi chieu, ket chuyen va khoa so de xac dinh so dii cuoi ky: so dii cuoi ky cua cac T K cap 1, cap 2 du'o'c dung de ghi vao cot so cuoi ky tiiang ufng vai cac chi tieu ma tai k h oan phan anh

Can chu y khi lap m ot so chi tieu sau day:

- Cac khoan phai thu khac: ton g hop so dii cuoi ky tren so chi tiet ciia T K 138,

141 va so tien h ien dan g ling triio'c cho ngiio'i ban (tren so chi tiet T K 3 3 1 ) cung nhii dii no' tren so chi tiet cua cac TK 333, 334, 338 (neu co)

- Cac chi tieu phan anh dii p h on g (1591 , 1592, 1593, 2 2 9 ) va ch i tieu h ao mon (214) phai gh i do (so am ) hoac ghi tron g ngoac do'n

- Chi tieu “C ac khoan phai tra ngAn han k h a c” : to n g hap so dii cuoi k y tren cac chi tiet cua T K 338, khoan tien khach h an g hien dan g ufng triidc (tre n so ch i tiet TK 131) va dir Co tren so chi tiet ciia T K 138, 141 (neu co)

Chi tieu ch en h lech ty gia, lo'i nhuan chiia phan ph oi: neu T K 413 va 421 co dii Co thi ghi binh thiidng, con dii No' thi ghi do (h oa c ghi tron g n g oa c dan)

Chi tieu “Co phieu mua la i” (4 1 9 ) ghi do

B A N G C A N D OI KE T O A n

Lap tai n g a y th an g nam

Mau so B 01-DNN

Bun hanh theo Quyet dinh so 1 4 4 /2 0 0 1 / QD BTC

Ngay 21-12-2001 ciia Bo Tai chinh

Dan vi tinh:.

TAI SAN Ma s d So dau nam So cu o i nam

1 - TAI SAN LlfU BONG VA DAU TU NGAN HAN 100

4 D ii phong giam gia ch un g khoan dau tu ngan han (') 113 ( ) ( )

8 Thue gia tri gia tang duoc khau trU 117

II- TAI SAN CO DjNH, DAU TU DAI HAN 200

2 Cac khoan dau tu tai chinh dai han 213

3 Du phong giam gia chUng khoan dau tu dai han (') 214 ( ) ( )

CQNG TAI SAN (250 = 100 + 200) 250

NGUON VON

- T hue va ca c khoan phai nop Nha nude 313

- Cac khoan phai tra ngan han khac 315

1 2 3 4

Trong do:

II BAO CAO KET QUA HOAT OONG KINH DOANH:

B ao cao k e t qua h oat d ong k in h doanh la bao cao to n g h op tin h h in h d oan h thu chi phi va k e t qua k in h doanh thuoc 1 ky ke toan , chi t ie t th e o tu n g loai h o a t dong:

h o a t d o n g k in h d oanh ch in h va cac h o a t d on g khac.

5 Ldi nhuan thuan ti/ hoat dong kinh doanh 20

(20 = 11 - 12 - 13 - 14)

8 Tong ldi nhuan ke toan (30 = 20 + 21 - 22) 30

9 Cac khoan dieu chinh tang hoac giam ldi nhuan de xac dmh ldi

nhuan chju thue TNDN

40

10 Tong l<?i nhuan chju thue TNDN (50 = 30 +(-) 40) 50

Lap, n gay th a n g nam

N g ifd i l&p bieu K e to an trifofng G ia m doc

* P hu’cfng p h a p la p :

1 D oanh thu thuan: T on g doan h thu - Cac khoan giam trir

C ac kh oan giam trir bao gom :

- C h iet khau thtfo'ng mai: can cuf vao ben C o cua T K 5211 tron g m oi quan he vdi

6 Lai khac: ch en h lech thu n h a p kh ac > chi phi h oat d o n g k h ac

7 Lo khac: ch en h lech chi phi h oa t d on g kh ac > thu nhap h o a t d o n g k h ac

8 T on g lo'i nhuan ke toan: chi tieu (5) + chi tieu (6) - chi tieu (7)

9 Cac khoan dieu ch in h ta n g h oa c gia m loi nhuan de xa c d in h loi nhuan chiu thue T N D N : can cu cac kh oan ch i ph i bat h op le bi loai de tin h ta n g loi nhu an chiu thue va cac khoan khac lam gia m lo'i nhuan chiu thue de trd bo't ra

1 0 Thue thu nhap doan h n g h iep phai nop: can cd so ben Cd T K 3334 tr o n g m oi quan he vdi T K 421

1 1 Loi nhuan sau thue: lay chi tieu ton g lo'i tdc trtfdc thue - thue T N D N phai nop (ch i tieu 9 - chi tieu 10)

III THUYET MINH BAO CAO TAI CHINH:

B a n g thuyet m inh dtfo'c lap n h d m giai th ich va bo sung th em nhufng th o n g tin ve tin h h in h hoat d on g san xuat k inh doan h cung nhtf tinh hin h tai ch in h cua doan h

n g h ie p tron g ky bao ca o ma n h d n g bao ca o tai ch in h kh ac k h o n g th e trin h b a y rd

ra n g va chi tiet dtfo'c

D e lap ba n g thuyet m inh bao ca o tai ch in h can can cd vao ca c nguon so lieu:

+ C ac so ke toan ky bao cao

+ Bang can doi ke toan ky bao cao.

+ B ang can doi so phat sinh ky trtfdc, ky bao cao

+ Bao cao ket qua hoat d on g kinh doanh ky bao cao

+ T h uyet m inh bao cao tai chinh ky tru'o'c, nam tru’o'c

Khi giai th ich va thuyet m inh can trinh bay ba n g lo'i van ngan gon , rd rang, de hieu

Phan giai thich can neu them nhufng th on g tin can th iet chifa the hien difo'c o' cac bao cao tai chinh khac va cd the neu phan phifong hifo'ng san xuat kinh doanh trong

ky tdi (chi can neu nhifng thay doi so vd ky bao cao) P h an kien nghi cd the trin h bay nhCfng kien nghi vdi cap tren , vdi nha nude cac van de lien quan den ch in h sach, che

do tai chin h , ke toan, quan ly tai san

1.1 - H inh thufc so' htiu von (T N H H , co phan, tir nhan, h op tac xa );

1.2 - Linh viic kinh doanh;

1.3 - Nhu'ng anh hi/ong quan tron g den tinh hinh kinh doan h tron g nam bao cao:

2 C h in h s a c h k e t o a n ta i dcfn v i

- Che dp ke toan dang ap dung

- Hinh thu'c so ke toan ap dung

- 1‘ hu'o'ng phap khau hao

- P huong phap hach toan h a n g ton kho

3 C h i t i e t m o t s o c h i t ie u t r o n g b a o c a o t a i c h i n h

3.1 C hi tie t h a n g ton kh o

1 Nguyen lieu, vat lieu

2 Cong cu, dung cu

3 Chi phi san xuat, kinh doanh do dang

4 Thanh pham

5 Hang hoa

6 Hang gUi di ban

3 2 - C hi tiet d oa n h thu:

Chi tieu So tien

1 - Doanh thu gop

2- Cac khoan giam tru doanh thu

- C hiet khau thuong mai (neu co)

- Hang ban bj tra lai

- Giam gia hang ban

- Thue tieu thu dac biet

- Thue xuat khau

3- Doanh thu thuan

3.3 - C h i tie t cd c khoan p h d i thu k h o d o i vd ncf p h d i trd q u d han

trong nam So cuoi nSm

1- Cac khoan phai thu kho doi

2 Cac khoan no phai tra qua han

So tang trong nam

So giam trong nam

So cuoi nam

So dau nam

So tang trong nam

So giam trong nam

So cuoi nam

So dau nSm

So cuoi ndm

Chi' tieu

- -j

So tien

1 So ldi nhuan sau thue TNDN nam nay

2 So ldi nhuan chua chia nam truoc chuyen sang

3 So loi nhuan tich luy

4 So loi nhuan trich lap cac quy

5 So ldi nhuan tra cd tuc cho co dong

Trong do: So da tra

So chua tra

6 So ldi nhuan chua phan phoi cuoi nam

3 6 - Tinh hinh trich lap vd stf d u n g cd c qu y cu a d oa n h n g h iep

trdng nam

Su dung trdng nam So cuoi nam

1 - Quy du phong ve trd cap mat viec lam

2- Quy khen thudng phuc ldi

4 - G iai th ich va k ie n n g h i ciia d o a n h n g h ie p

Ghi chu: (*) Cac chi tieu k h o n g co so lieu thi k h on g phai b a o cao; d oan h n g h iep co the bo sung them cac th o n g tin kh ac th eo yeu cau quan ly

Lap, ngdy th a n g nam

Ngtfcfi la p b ie u K e to a n trifoTng G ia m d o c

TK Ten tai khoan

So du dau nam So phat sinh

trong nam So du cuoi nam

IV PH A N TICH TINH HINH TAl CHINH N HA Ni/dc TH O N G QUA BANG CAN DOI K E TO AN

4.1 P h a n tich tin h hinh cd cau tai san (von ).

4.1.1 P h d n tich tin h h in h cor cdu tdi san (von ).

N hin tren B ang can doi ke toan cua doanh n gh iep cac doi tiicfng quan tam den tinh h in h tai ch in h cua doanh n gh iep phai xem xet ket cau von va nguon von de ttf do

co the doi chieu vdi yeu cau kinh doanh va kha n an g huy d o n g v on , stf d u n g von

Ph an tich k et cau von , ngoai viec so sanh ton g so von cuoi ky so vo'i dau ky con phai xem xet ttfng khoan von (tai san) cua doanh n gh iep ch iem tro n g to n g so la cao hay thap Neu la doanh n gh iep san xuat phai co ltfOng dtf trtf ve va t lieu d a y du vdi nhu cau san xuat, neu la doanh n g h iep thiio'ng mai phai co du liio'ng h a n g h oa du de cung cap ch o nhu cau ban ra ky tdi Doi vo'i cac khoan phai thu, ty tro n g c a n g ca o the hien doanh n g h iep bi ch iem dung nhieu, hieu qua stf dung von thap

N goai ra, khi phan tich danh gia ta phai xem xet ty suat dau ttf tra n g bj tai san

co dinh, dau ttf ngSn han va dai han V iec dau ttf chieu sau, dau ttf m ua sAm them tran g th ie t bi co' sd vat ch at ky thuat, the h ien n an g ltfc san xuat va xu h iidng phat trien lau dai T y suat dau ttf dtfo'c xac dinh th eo co n g thtfc sau:

T y suat dau ttf = -; -— x 100

T o n g so tai san

T on g sd tai san bao gom tai san cd dinh va tai san ltfu dong

Neu ty suat dau ttf tang len, chtfng td nang ltfc san xuat co xu hiidng tan g T rong trtfo'ng ho'p cac tinh h inh khac k h o n g thay doi (v§n phat trien b in h thtfdng) thi day la hien ttfo'ng kha quan

4.1.2 P h d n tich tinh h inh cor cau N g u on von.

N goai viec xem x e t tinh hinh phan bo von, cac chu doan h n g h iep , ke toan triidng

va cac chu dau ttf, cac doi ttfo'ng quan tam khac can phan tich co' cau n gu on v o n nh&m danh gia dtfo'c kha n an g ttf tai tr o ve m at tai ch in h cua doan h n g h ie p cu n g nhtf mtfc do ttf chu, chu d on g tron g k in h doanh h ay nhtfng k h o k h an m a d oa n h n g h ie p p h a i dtfong dau Dieu dd dtfo'c the hien qua viec xa c dinh ty suat ttf tai trcf T y suat ttf tai trtf cang cao the h ien kha n an g doc lap cao cua d oan h n g h iep ve m at tai ch in h h a y mtfc do ttf tai tro' cua doanh n gh iep tot T y suat ttf tai tro' dtfo'c xac dinh bAng ca ch lay ton g sd nguon von chu sd htfu chia cho ton g nguon von

rr- 4 , 4 " 4 • N guon von chu sd htfu ,

T y suat ttf tai tro = —2— : - : - : - x 100

T o n g nguon von

N goai ra cung phai phan tich he so no' de tim hieu nguon tai trcf ttf b e n ngoai doan h n g h iep va nhtfng anh htfdng, tac d o n g cua no den h oat d o n g cua d oa n h n g h ie p

, r v Nor phai tra inri

a H e s o k h a n a n g t h a n h toan.

He so kha n an g thanh toan la moi quan he giufa T S L D vdi cac khoan no' ngAn han Chi tieu nay the hien miic do dam b<'io cua T S L D doi vo'i no' ngAn han

He so kha n an g thanh toan (K> = °

-T o n g ncf ngan han

h H e s o kl i a n a n g t h a n h t o d n n h a n h

He so kha n a n g thanh toan nhanh la ty so giufa cac kh oan co the sii dung de thanh toan ngay vdi cac khoan no' ngAn han T ren ban g can doi ke toan , cac kh oan co the sii dung de th a n h toan ngay bao gom : Cac loai tien (T ien m at, tien giii ngan hang, tien dang chuyen), cac khoan dau tif ngAn han (ch iing khoan ngAn han, dau tii ngdn han khac ), va cac k h oan phai thu T ro n g do, can dac b ie t quan tam nhat la cac khoan tien va cac khoan dau tii ngAn han Hai khoan nay co the huy d on g de thanh toan ngay; con cac k h oan phai thu, du sao cung phai cho' doi tron g m ot thdi gian nhat dinh Ta co con g thiic sau:

He so k h a T ien + Dau tii ngan han + C ac k h oa n phai thu

n an g th an h

He sd n ay m a n g tin h ch at khat khe ho'n ve k h a n an g th an h toa n cac k h oa n nq

ng&n han so vdi he sd kha n a n g th an h toan

c H e so thanh toan bdng tien.

H e sd nay so sa n h m oi quan he giufa von b a n g tien va cac k h oan ncf n gan h an Ta

cd con g thiic sau:

He sd th a n h toan ba n g tien = — V on bang^tien—

T o n g nof n g a n han

H e so th a n h toa n ban g tien cdn m a n g tin h ch at k h a t kh e ho‘n h e so th a n h toa n

N goai ra de dan h gia chat liio'ng thanh toan can phan tich sau han ca c kh oan ncJ phai thu va tin h h inh han g ton kho cua doanh n g h iep (v on g luan ch u yen kh oan phai thu, von g quay h a n g ton kho)

4.3 P h an tich tinh hinh dau tu"

4.3.1 H e so d a u tit.

He so dau tii la ty le giufa gia tri con lai cua T S C D vdi to n g so tai san cua doanh

n ghiep Ta co co n g thiic sau:

He so dau tii = - : - : - -:—

T o n g tai san

He so nay luon luon nho ho'n 1 He sd nay co gia tri can g ldn ca n g the hien miic

do quan tron g ciia T S C D tron g tong so tai san cua doanh n gh iep

4.3.2 H e so tit tai trcf tdi sdn co d in h

He sd tii tai tro' T S C D cho thay sd von chu sd hufu ciia doan h n g h ie p dung de tran g bi cho T S C D ch iem la bao nhieu D oanh n g h iep nao co kha n a n g tai ch in h vCfng

va n g va lanh m anh thi he sd nay thudng ldn ho'n 1 T a co co n g thiic sau:

V on chii sd hifu

He so tir tai tro' T S C D =

Gia tri cua tai san cd dinh

V PHAN TICH TINH HINH TAI CHINH DOANH NGHIEP THONG QUA BANG BAO CAO KET QUA HOAT DONG KINH DOANH.

D anh gia khai quat tinh hinh tai ch in h doan h n g h iep th o n g qua B a n g b a o ca o ket qua h oa t d on g k in h doan h nghiep

B ao cao k et qua h oat d on g kinh doan h dung de so sanh lcfi nhuan thiic h ien vdi lo'i nhuan ke h oa ch va lcfi nhuan cac nam triidc Qua do, th a y diicfc lai nhuan td cac

h oa t d on g ta n g gia m nhii the nao so vdi ke h oa ch v a so vdi nam triidc, dan h gia ton g quat tinh h inh thiic h ien lcfi nhuan cua doan h n g h ie p cd dat diiac ke h oa ch de ra hay

k h o n g va xu hiidng ph at trien so vdi nam triidc n h ii th e nao D o n g thdi, ta cu n g can phai xem xet ty tr o n g ve lo'i nhuan cua tdng h oa t d o n g tr o n g to n g lcfi nhuan ch u n g cua doan h n gh iep de cd cai nh in toan dien han

5.2 Phan tich hi§u qua sinh lcfi cua hoat d<mg kinh doanh bdng cac h£ so tai chinh.

5.2.1 H e so lcfi n h u a n tren d oa n h thu.

D ay la ch i tieu tiio'ng doi the h ien moi quan he giufa lai nhuan va doanh thu p h a n anh hieu qua cua qua trinh hoat d o n g k inh d oa n h , ch o th a y lai nhuan d o d o a n h thu

tieu thu san pham m a n g lai cao hay thap Ta co cong thufc sau:

Lcfi tufc sau thue

H e so loi nhuan/doanh thu = ——— -— - -— t —

D oanh thu thuan

De danh gia he so nay tot hay xau, ngoai viec so sanh vo'i he so nam tru'o'c hoac

he so dii kien nhAm thay ro chat liio'ng va xu hiio'ng phat trien cua doanh ngh iep; ta con phai xem xet ket hop vo'i ban chat cua nganh kinh doanh va dieu kien kinh doanh

ciia doanh ngh iep, dong tho'i co tien h a n h doi chieu vo'i mufc binh quan cua nganh.

5.2 2 H e so q u a y v o n g ciia von.

He so quay von g cua von la chi tieu danh gia tinh hieu qua cua tai san dau tii, the hien qua doanh thu thuan sinh ra tiT tai san dau tii do Qua chi tieu nay, ta co the danh gia du'o'c kha n an g sii dung tai san cua doanh nghiep Ta co con g thufc sau:

- He so quay von g cua von = -— — — — 7 -

; -T on g so von sii dung binh quan

- So lan luan chuyen von mu dong = — -

: -So dii bin h quan von liiu don g

- Hieu suat sii flung von co dinh = — ; -

; -Von co dinh binh quan

He so quay von g cua von can g cao thi doanh n ghiep suf dung tai san ca n g hiou qua Tuy n hien, cung nhi/ cac chi tieu he so loi nhuan khi danh gia he so quay von g cua von phai k et ho'p xem xet ban chat cua nganh kinh doanh ma doanh n gh iep hoat dong

5.2.3 H e so loi n h u a n tren von.

Sii ket h op giufa hai chi tieu: he so lo'i nhuan tren doanh thu vo'i so quay v o n g ciia von tao th an h chi tieu he so lo'i nhuan tren von

= ■'■ - r— X — -; - lo'i n h u a n /v o n D oanh thu thuan T o n g so von sii dung binh quan

r -Chi tieu nay phan anh cii ld o n g von m a n g lai bao nhieu d on g lo'i tufc sau thue Chi tieu n ay n ga y ca n g cao chufng to doan h n g h iep sii dung von co hieu qua ca n g ldn Qua con g thufc tren th ay ran g neu he so lo'i nhuan tren doanh thu thap, phai co so vong quay von nhan h de dat diio'c miic lo'i nhuan tren von m on g m uon; va ngiio'c lai

Phdn th it'nam

KE TOAN TAI CHINH

Tien m at bao gom tien V iet Nam (ke ca ngan phieu), cac loai ngoai te, va n g bac

da quy, kim khi quy

+ Neu la tien V iet N am thi gia tri diio'c bieu hien tren m enh gia tcf gia y bac va ngan phieu do nha niio'c phat hanh

+ Neu la ngoai te thi phai quy doi ra tien V iet N am theo ty gia diio'c suf dung - ty gia thiic te hoac ty gia hach toan

+ Neu la va n g bac, da quy, kim khi quv phai phan anh th eo dung gia thiic te khi mua vao hoac nhan du'o'c do khach h an g thanh toan hoac, nhan ky quy, kv ciio'c tren co' so' so liio'ng va ch a t liio'ng da giam dinh

- Tien mat la doi tu'o'ng bien dong thiio'ng xuyen trong qua trinh san xuat kinh doanh

de phuc vu triic tiep cho viec mua, ban, du- truf, san xuat, va cung la doi tiio'ng rat de bi chiem dung, that thoat, nen de bao quan chat che thi ngoai viec phai ghi chep hang ngay tren co' so' cac chiing tii ho'p phap, ho'p le, con phai diio'c kiem ke cuoi moi ngay de phat hien nhufng tnio'ng ho'p thifa, thieu nhhm xuf ly va dieu chinh kip tho'i

- Ke toan tien m at sii dung tai kh oan 111 “T ien m a t” K et cau ciia tai k h oan nay nhii sau:

SD : So tie n m at ton quy

TK 111 co 2 tai k h oa n cap 2:

- T K 1111 “T ien V ie t N a m ” (bao gom ca ngan phieu)

- T K 112 “ N goa i te ” (b a o gom ca va n g bac da quy, k im k h i quy)

T K 1112 can mo' so chi tiet de th eo doi rien g ch o tiing loai n goa i te, va n g, bac, da quy, kim khi quy N goai ra cac n g h iep vu thu, chi lien quan den ngoai te con phai sii dung tai k h oan 007 “N goai te cac lo a i”

T K 007 p h an anh th eo nguyen te va ghi dcfn: khi n h a n n goai te gh i b e n n o, khi sii dung ngoai te gh i co tai k h oan 007

No' T K 1111

C o TK 131, 138(3) Khi ban h an g thu bAng tien mat:

No' T K 1111

C o TK 511 - gia ban

Co TK 3331 - Thue G T G T(4) K hoan thu do cac hoat d on g khac m ang lai:

No- TK 1121

C o T K 111 1(7) Chi tien m at de tam ling:

No’ T K 141

C o T K 1111(8) Chi tien m at de tra nor phai tra:

No' T K 311, 331, 338

C o T K 1111(9) Chi tien m at de mua tai san:

N o T K 152, 155, 211

N q T K 133

-C o T K 1 1 1 1

(1 0 ) Chi tien m at de sii dung triic tiep cho cac hoat d on g san xuat kinh doanh:

No- T K 154, 642

Co TK 1111(1 1 ) Chi tien m at de ky ciiofc, ky quy:

No- T K 1388

Co T K 1111

b D oi v&i n goai te:

(1) Mua ngoai te ve nhap quy hoac chuyen gtii ngan hang:

No- T K 1112, 1122

Co T K 1111(2) Ban ngoai te thu ba n g tien Viet Nam nhap vao quy hoac goi ngan hang:

No’ T K 1111 (1121 ) -» ty gia thiic te banNo" T K 635 —> chenh lech

C o T K 1112 —> ty gia thiic te xuat ra

hoac No" T K 1111 (1 1 2 1 ) —> ty gia thiic te ban

No- T K 1112 va 635 hoac No" T K 1112

C o T K 131

C o T K 131, 511(5) Tra no- cac k h oan no" phai tra:

No- T K 311, 511

No" T K 635 - » ch en h lech

C o T K 1112 hoAc Ncf T K 311, 331

C 6 T K 5 1 1 -> ch en h lech

Co T K 1112

(6) C h i ngoai te mua tai san:

No' T K 152, 155, 211

Co T K 1 1 1 2

Co TK 511 (loai No' TK 6 3 5 ) —» ch en h lech ty giaNeu h an g mua tii niicfc ngoai phai chiu thue G T G T nhiing diicfc khau trti ke toan se ghi:

No- T K 133

Co T K 3331Khi ban hang, thu no' bAng ngoai te, hoac mua ngoai te vao thi ghi dcfn N g T K 007

th eo nguyen te, con khi chi ngoai te de tra no', de mua sAm, chi ch o san xu at kinh

d oanh, hoac ban ngoai te ra thi ghi do'n ben Co T K 007

N goai te con tai quy va o cuoi ky phai diitfc dieu ch in h th eo ty gia thiic te cua ngan

h an g triio'c khi lap cac bao cao tai ch in h :

Neu ty gia thiic te cua ngan h an g > ty gia da ghi so thi ch en h lech ta n g se gh i: No'

T K 1112 / C o T K 4131

Neu ty gia thiic te cua ngan h a n g < ty gia da ghi so thi ch en h lech gia m se gh i: No'

T K 4131 / Co T K 1112

c V ang bac, dd quy, k im k h i quy.

(1) Khi nhan ky qu>\ ky ciio'c b d n g va n g bac, da quy se ghi:

No' T K 1112

Co T K 3388(2) K hi tra lai so va n g bac, da quy da nhan se ghi:

No' T K 3388

Co T K 1112(3) K hi ban han g h oac thu no' b a n g va n g bac da quy se gh i:

N o T K 1112

C o T K 511 ban h a n g

C o T K 131, 138 —> thu ncf

(4) Khi ban va n g bac, da quy de lay tien n h a p quy se ghi:

Ncf T K 1111 —> so tien thu diicfc

C o T K 1112 tri gia xuat va n g bac, da quy

C o T K 511 —> ch e n h lech

h oa c Ncf T K 11 1 1 —» so tien thu diicfc

No' T K 635 —> ch en h lech

Co TK 1112 -> tri gia xuat va n g bac, da quy(5 ) Khi dung va n g bac, da quy de tra no' co the phat sinh ch en h lech difoc phan anh vao T K 511 hoac T K 635 nhif neu o' (4)

2 K e toan tien gcfi n gan h a n g :

- T ien go'i ngan han g la so tien V iet N am , ngoai te, va n g bac, da quy diio'c doanh nghiep mo' tai khoan o' ngan h a n g de go'i vao nham thuan tien cho viec bao quan sii dung cung nhii dap ling yeu cau quan ly tien m at va cac thu tuc vay miio'n

Can cuf de ghi so tien go'i ngan hang la cac gia y bao Co, gia y bao No' va cac ban sao ke kem chufng tu- goc (uy nhiem thu, uy n hiem chi, gia y nop tien ) do ngan h an g chuyen den

- Ke toan tien go'i ngan h an g suf dung T K 112 “T ien go'i ngan h a n g” K et cau cua tai khoan nay nhii sau:

So tien giifi vao NH

(va tang len do dieu ch in h ty gia)

SD: So tien h ien con dang go'i NH

Ncf T K 112

C o T K 511 - » gia ban

C o T K 3331 -> thue G T G T(3) Vay va chuyen ve tai k h oan tien go'i ngan hang:

N d T K 112

C o T K 311

So tien rut ra de suf dung(va giam xuong do dieu ch in h tygia)

(4) Thu no' ban g tien go’i ngan hang:

No- T K 112

Co T K 131, 138(5) Thu cac khoan da dau tir b a n g tien gufi ngan hang:

N o T K 112

Co T K 221(6) Thu tif cac hoat d on g khac ban g tien go'i ngan hang:

No- T K 311, 331, 333

Co T K 112(9) Dung tien go'i ngan hang de mua cac loai tai san:

No- T K 152, 155, 211

Co T K 112(10) D ung tien goi ngan han g de thanh toan cac dich vu dung ch o h oa t d o n g san xuat kinh doanh:

No- TK 154, 642

Co T K 112(1 1 ) Dung tien go’i ngan han g de ky ciioc, ky quy:

nhifng con g viec dUdc giao.

Can cuf de ghi vao so tam ufng la phieu chi tam ufng va giay de nghi tam ung cung nhif bang ke thanh toan tam ufng kem cac chufng tU goc co lien quan da du'o'c duyet.

Ke toan tzim ufng suf dung T K 141 “Tam ufng” Ket cau cua T K nay nhu" sau:

So tien tam ufng cho C B C N V

SD: So tien hien con dang tam ling

So tien da du'o'c thanh toan tam ufng

- N oi d u n g va p h ifd n g p h a p p h a n a n h :

(1) Khi chi tien de tam ring se ghi:

No' T K 141

Co T K 111 (hoac 112) (2) Can cuf vao bang ke thanh toan tam ufng kem chufng tCr goc da du'o'c duvet de ghi:

- Dung tien tam ufng mua tai san:

Co T K 141 (3) So tam ufng khong dung het hoan lai hoac tinh trif vao lifo'ng:

No' T K 111 -4 hoan ufng

Co T K 141

2 Ke toan chi phi tra trifofc dai han:

- Chi phi tra trifo'c dai han la loai chi phi ph at sin h 1 lan (tro n g 1 tho'i diem hoac tron g m ot tho'i k y ng&n) vo'i mufc do lo'n va co lien quan den nhieu ky ke toan nen can phai phan bo de phu hdp vo'i nguyen tSc tuo'ng xiing T h uoc chi phi tra trudc b ao gom : chi phi thue T S C D lien quan den nhieu ky (k h o n g phai thue tai ch in h ); chi phi ve dung cu n h o xuat dung m ot lan co gia tri ldn, chi phi sufa chifa ldn T S C D , chi phi thue lao vu hoSc dich vu ch o h oat d on g S X K D lien quan den nhieu kv gia tri bao bi luan

ch u yen , do dung ch o thue dua vao suf dung

Ke toan chi phi tra tru'o'c su- dung

Cac khoan chi phi tra trdtic thdc te

phat sinh

SD: CP tra truoc dang chd phan bo

Mdc phan bo cho cac doi tddng co lien quan

- N oi d u n g v e phtfdng ph ap ph a n a n h :

(1) Khi tap hdp chi phi tra trudc se ghi:

N d T K 242

Co TK 241 chi phi S C L T S C D

Co TK 153 gia tri dung cu nho bao bi luan ch u yen do dung

ch o thue xuat dung

C o TK 111, 112 —> tien tra ve thue T S C D , lao vu, d ich vu

(2) Khi tien hanh phan bo cho cac doi tddng sd dung tron g ky, ghi:

No' T K 154 —> dung ch o san xuat No' T K 642 —> dung ch o ban han g va quan ly

Nd T K 811 —> dung ch o hoat d on g khac No' T K 241 -> dung ch o X D C B

- K e toan phai thu cua k h ach h a n g sii du n g T K 131 “Phai thu cua khach hang”

K et cau tai k h oan n ay n h d sau:

Tai khoan nay cung co the co so du ben Co bieu hien khoan tien k hach h a n g hien

d a n g dn g trđc hoac so chenh lech nhan dng trdtic ltin hón so phai thụ

- N oi dung va phđng phap phan anh:

(1) K h oan tien ban han g chda thu đdc cua khach han g se ghi:

Nd T K 131

Co TK 511 (711) —> gia ban

Co T K 3331 thue G T G T(2) K hoan ch iet khau thdóng mai giam gia va doanh thu cua hang bi tra lai tinh trd vao so tien k hach hang dang nó:

Nd T K 521

Co 131(3) K hoan ch iet khau thanh toan cho khach h an g đdc tinh trd vao so tien khach hang dan g nó se ghi:

N d T K 635

Co T K 131(4) Khoan tien thu đdc cua khach han g hoac khach han g dng trdtic se ghi:

N d T K 111, 112

C o T K 131

2 Ke toan phai thu khac:

- Phai thu khac la cac khoan phai thu k h on g thuoc noi dung phan anh ti T K 131 nhd thu do b&t boi thdting, cho m đn tam thtii, kh oan dem the chap k y quy, ky cđc, cac khoan phai thu do cac h oat d on g dau td m an g laị N goai ra no con bao gom ca tri gia cua tai san thieu chda xac dinh đóc nguyen nhan

- Ke toan khoan phai thu k h ac sd dung T K 138 “P h ai thu k h ac”

Ket cau ciia tdng T K n ay n hd sau:

- T ri gia T S thieu chda xac din h

đdc nguyen nhan

- K hoan ph ai thu kh ac phat sin h

SD : T ri gia T S thieu h ien ch da xd

ly va k h oan phai thu k h ac h ien co

- K et chuyen tri gia T S thieu khi co quyet dinh xd ly

- K h oa n da thu đdc

* Npi dung va phtfctag phap phan anh:

(1) T ri gia ca c loai tai san bi thieu tron g k iem ke chda xac d in h đóc n gu yen n h a n :

No' T K 138

C o TK 152, 155, 111

(2) Can c it ket qua xU ly de ghi:

No’ TK 138 —> bat boi thuo'ng No" T K 642 —> ti'nh vao chi phi kinh doanh

No' T K 811 —> tinh vao chi phi h oat d on g khac

Co T K 138(3) Khi m ang tai san, tien dem the ch ap, ky quy, ky ctfo'c hoac ch o muon se ghi:

No' T K 138

Co T K 111, 1 1 2, 152(4) K hoan lai do hoat d on g dau tu tai ch in h m ang lai can phai thu se ghi:

No' T K 138

Co TK 511(5) Khi thu du'o'c tien se ghi:

No' T K 1 1 1, 112

C o TK 138

KE TO AN CAC YEU TO CO BAN CUA

Q U A TRINH SAN XUAT KINH D O A N H

I KE TOAN TAI SAN CO DjNH:

1 C a c v a n d e c h u n g :

- TSC D la nhCTng tai san co the thiic hien diio'c m ot hoac m ot so chiic nan g doc lap nao do, co gia tri lo'n va sii dung hoac phat huy du'o'c tac dung tron g m ot tho'i gian dai Theo quy dinh hien nay thi de tro' thanh T S C D ban than tai san phai co du 4 tieu chuan:

(1) ChAc chAn thu du'o'c lo'i ich kinh te tron g tUo'ng lai tri viec sU dung tai san do.(2) Nguyen gia tai san phai dtfo'c xac djnh m ot cach dang tin cay

(3) Co thdi gian sri dung tri 1 nam trcf len

(4) Co gia tri tri 10.000.000 d tro' len

- T S C D tron g doan h n gh iep diio'c chia thanh 2 loai: T S C D hriu hinh va T S C D vo hinh TSC D hriu hin h bao gom nhring T S C D co hinh thai vat chat cu the (n h a xiio'ng, may moc thiet bi ), con T S C D vo hinh chi ton tai ve m at gia tri chri k h on g bieu hien thanh m ot dang vat ch at cu the (bkng phat m inh sa n g che, lcfi the thucfng m ai, chi phi thanh lap doanh ngh iep ) N goai ra, ve m at phan anh cua ke toan thi ben canh T S C D hriu hinh va vo hinh can phan biet T S C D thue tai ch in h - thiic ch at T S C D thue tai chinh cung la T S C D hriu hinh hoac vo hinh dtfo'c hinh thanh th on g qua tin dung trung

va dai han co tin h ch a t dac b ie t nen dtfac to chric th eo doi rieng

- TSC D la co' so' vat ch at ky thuat cua doanh n gh iep nen can dtfo'c tra n g bi, quan

ly va sri dung phu h op voi yeu cau tang curing hieu qua SX K D Ke toan T S C D can thiic hien tot cac n h iem vu:

+ Phan anh ch in h xac, day du so h ien co va tinh hin h tang, giam T S C D tren cac mat: so lifting, ch at luotag, k et cau va gia tri

+ Tin h toan ch in h xac so khau hao phai trich , d on g thdi phan bo k jp thdi, hcfp ly chi phi khau h ao vao cac doi ttfo'ng sri dung

+ Phan anh va k iem tra ch at che chi phi sria chria TSC D

- T at ca cac loai T S C D deu phai duoc danh gia th eo nguyen gia NO la gia tri ban dau, day du khi dria T S C D vao sri dung Tuy triidng h op tang T S C D ma nguyen gia TSC D hriu hin h dtfcfc xac din h nhu sau:

+ Mua s&m:

N gu yen gia = G ia mua thiic te + Chi phi trritic khi sri dungChi phi trtfdc khi suf dung bao gom : ch i phi van chuyen lAp dat, ch a y thri, cac

+ X ay diing: N guyen gia la gia thanh thiic te cua con g trinh da hoan thanh hoac gia quyet toan co n g trinh khi duoc ban giao + chi phi truuc khi su dung.

+ N h an von cap:

N guyen gia la gia tri do noi cap th on g bao + chi phi trudc khi stf flung

+ N han von lien doanh:

N gu yen gia la gia do hoi don g dinh gia xac djn h + chi phi truoc klu sU dung

N gu yen gia T S C D vo hinh cung duac xac dinh co' so' chi phi thiic te, de co duuc

T S C D vo h in h dUa vao sii dung

N gu yen gia T S C D thue tai chinh duoc xac djnh bao gom : gia trj hap ly cua tai san thue tai thai diem kho’i dau thue T S (neu gia tri h op ly cua T S thue ca o han gia trj hien tai cua khoan thanh toan tien thue toi thieu ch o viec thue T S thi tinh th e o gia trj hien tai ciia khoan thanh toan tien thue toi thieu); cac chi phi van ch u yen , b o c da, chi phi siia chtia, tan trang trUtic khi dua T S C D va o sii dung, chi phi lap dat, ch ;iy thu, thue va le phi trUoc ba (neu co)

N guyen gia ciia T S C D chi thay doi tron g cac trUong hop: lfip dat, xa y diing them thao do" bo't m ot so bp phjjn cho TSC’ D da co: khi co quyet djnh dan h gia T S C D

N goai ra de phan anh gia trj hien con cua T S C D thi T S C D con duac dan h gia theo gia tri con lyi

G ia trj con lai = N guyen gia - G ia tri da hao m on

2 Ke toan tinh hinh tang giam TSCD hufu hinh va vo hinh:

a T K s i i d u n g :

T K 211 “T S C D ”; tai k h oan nay duac du n g den phan anh N G T S C D ta n g , gia m va

hien co K et c&u cua tai khoan nay nhu sau:

N guyen gia T S C D ta n g len

SD: N guyen gia T S C D h ien co

N gu yen gia T S C D giam xu ong

T K 2 1 1 co 3 TK cap 2:

T K 2 U 1 “T S C D hiiu h in h ”

T K 2112 “T S C D thue tai c h in h ”

T K 2113 “T S C D vo h in h ”

b K e t o d n T S C D t d n g le n :

(1) Khi doanh n gh iep mua sAm cac loai T S C D hCfu hinh hoac vo h in h , ke toan xac dinh N G de ghi:

N d T K 2111 (hoAc 2113) - » N guyen gia

N o TK 133 —»T hue G TG T duoc khau trir

Co T K 111, 112, 331

Neu T S C D diicfc mua sAm bAng quy doanh n gh iep thi phai ket chuyen tAng N V K D

Ntf T K 415 “ Cac quy” cua doanh n ghiep

Co T K 411(2) Khi doanh n gh iep tien hanh con g tAc xay diing co- ban thi cac khoan chi phi xay diing phat sinh (do tii lam hoac tra cho ngiicfi nhan thau) se ghi:

No" T K 241 “X ay diing co’ ban dor d a n g”

C o cac T K 334, 338, 152, 214, 331

Sau do khi co n g viec xay diing hoan thanh phai xac dinh nguyen gia de ghi:

No' T K 2111 (2113 ) —> N guyen gia

Co T K 241Neu con g viec xa y diing do cac quy dai tho thi khi xav diing x o n g phai tien han h ket chuyen tAng N V K D nhu- dA neu o* (1)

(3) Khi doanh n g h iep nhan duoc T S C D do diio'c cap hoac nhan von lien doanh can phai xac dinh nguyen gia de ghi:

No' T K 2111 (2113)

Co T K 411

c K e to d n T S C D g i a m x u o n g :

* N htfong ban: Khi doan h n g h iep nh iion g ban cac T S C D k h on g can du n g ke toan phai

phan anh cac noi dung:

(1) Ghi giam T S C D :

Ncr T K 214 —> gia tri de hao m onNor T K 811 - » gia tri con lai

C o T K 2111 (2 1 1 3 ) N gu yen gia(2) K hoan thu dtfcfc do nhiTong ban:

Ncf T K 1 1 1, 112, 131

C6 TK 711 —» gia brin

Co TK 3331 Thue GTGT

(3) K hoan chi phi phat sinh de thiic hien con g viec nhiicfng ban

Ncf T K 811

Co T K 111, 112,

* Tlmnh ly T S C D : Khi thanh ly nhufng T S C D k h on g con sii dung duac phai phan

anh cac noi dung:

(1) G hi giam T S C D phan anh gion g nhu (1) o' phan nhuo'ng ban:

Tuy nhien neu T S C D da khau hao du thi tro n g but toan tren k h on g co T K 811

(2) P h an anh chi phi p h at sinh de thiic hien co n g viec th an h ly

N q T K 811

C o T K 334, 338, 111

(3) Phan anh khoan thu diio'c do con g viec thanh ly m a n g lai:

No' T K 111, 112, 152 (phe lieu, phu tung)

C o T K 711

C o T K 3331 Thue G T G T (neu co)

* K hi p h d t hien T S C D bi mat, th ieu cliita xdc din h di/gc n guyen nlian se g h i:

No' TK 2 1 4 - 4 gia tri da hao m on

No' T K 138 —> gia tri con lai

C o T K 2111 —» N guyen gia

3- KE TOAN TSCD THUE TAI CHINH

6.2.1- Tdi k h oa n k e toan

K e toan T S C D thue tai ch in h suf dung T K 212 - T a i san co dinh thue tai ch in h

T ai khoan nay ph an anh gia tri h ien co va tin h h in h b ie n d on g ciia toa n bo T S C D thue tai ch in h cua doan h ngh iep

Ke todn TK 2112■ TSCD thue tdi chinh cdn ton trong cdc quy dinh sau:

1 T ai k h oan n ay dung ch o doanh n g h iep thue h a ch toa n nguyen gia cua T S C D di thue tai chin h D ay la nhufng T S C D chiia thuoc qu yen sd hufu ciia doan h n g h ie p nhiing doan h n g h iep co n g h la vu va trach n h iem p h ap ly quan ly va suf dung n h u tai san cua doan h ngh iep

N gu yen gia cua T S C D di thue tai ch in h k h o n g b a o gom sd thue G T G T ben cho thue da tra khi mua T S C D de ch o thue (K e ca trUcfng hdp T S C D thue tai ch in h dung

va o h oat d o n g S X K D h a n g hoa, d ich vu thuoc doi tucfng chiu thue G T G T tinh th eo phUcfng phap khau trd thue va triidng hcfp T S C D thue tai ch in h dung va o h oat d o n g

S X K D h a n g hoa, d ich vu thuoc doi tUtfng k h o n g chiu thue G T G T ho&c chiu thue G T G T tin h th eo phUcfng p h ap triic tiep)

2 K hong phan anh vao tai khoan nay gia tri ciia cac T S C D di thue hoat dong.

3 Tai khoan 2 1 1 2 dugc md chi tiet de theo doi tirng loai, tirng TSC D di thue

4 Viec ghi nhan nguyen gia cua TSC D thue tai chinh tai tho'i diem kho'i dau thue dirge thiTc hien theo quy dinh cua chuan muc ke toan so 06 "Thue tai san" Sau thdi diem

do, ke toan TSC D thue tai chinh tren T K 212 dirge thue hien theo quy dinh cua chuan

mUc ke toan so 03 "TSCD hufu hinh"

5 So thue G T G T ben thue phai tra cho ben cho thue theo dinh ky nhan dugc hoa don thanh toan tien thue tai ch inh dugc hach toan nhu sau:

- TrUdng hgp TSC D thue tai chinh dung vao hoat dong SXK D hang hoa, dich vu thuoc doi tugng chiu thue G TG T tinh theo phuong phap khau trir thue thi so thue G TG T phai tra tdng ky dugc ghi vao ben Ng T K 133- Thue G TG T dugc khau trCr (1332);

- TrUdng hgp T S C D thue tai chinh dung vao hoat dong SX K D h a n g hoa, dich vu thuoc doi tugng k h on g chiu thue G T G T hoac chiu thue G TG T tinh theo phUdng phap true tiep thi so thue G T G T phai tra tung ky dugc ghi vao chi phi S X K D trong ky.

K et cdu vd n oi d u n g p h d n anh ciia Tdi k h oa n 2 1 1 2 - T S C D th u e tdi ch in h

Nguyen gia ciia T S C D thue tai ch in h hien co

6.2.2- Phuong phap ke toan cac hoat dong kinh te lien quan den thue tai san la thue tai chinh

1- Khi phdt sinh cdc chi p h i trifc tiep ban ddu lien quan den tdi sdn th u e tai chinh trade khi nhan tdi sdn th u e n h u ddm phdn, ky k et h op ddng , g h i:

Nof T K 242 - Chi phi tra trudc dai han

C o cac T K 1 1 1, 112

2- Khi ch i tien tfng triidc khoan tien th u e tdi clu n k , ky qu y ddm bao viec thud tdi

sdn, g h i:

N g T K 342- N g dai han (So tien thue tra trUo'c - neu co)

N g T K 244- K y quy, ky cugc dai han

C o cac T K 1 1 1, 112

3 - T n id n g h op n o gd'c phdi trd ve th u e tdi ch in h xdc din h th eo g id m ua ch iia co

thud G T G T md ben ch o thud dd trd khi m ua TS C D d e ch o thue.

a) K hi n h a n T S C D thue tai ch in h , ke toa n can cuf va o h gp d on g thue tai san va

cac chufng tti co lien quan phan anh gia tri T S C D thue tai ch in h th eo gia chiia co thue

G T G T dau vao, ghi:

No' TK 212- T S C D thue tai ch in h (G ia chiia co thue G T G T )

Co T K 342 - N g dai han (G ia tri hien tai ciia khoan th an h toan tien

thue toi thieu hoac gia tri ho'p ly cua tai san thue trti (-)

So no' goc phai tra ky nay)

Co T K 315 - Nd dai han den han tra (S o ng goc phai tra k y nav)

b) Chi phi trgc tiep ban dau lien quan den h oa t d on g thue tai ch in h di/gc ghi nhan vao nguyen gia T S C D thue tai ch in h , ghi:

N g T K 2112 - T S C D thue tai chinh

Co T K 242 - Chi phi tra tri/tic, hoac

Co cac T K 111, 112 (So chi phi true tiep lien quan d en h oa t d o n g thue

phat sin h khi nhan tai san thue tai ch in h )

c) Cuoi nien do ke toan, can cti vao hgp d on g thue tai san xac din h so n g g o c thue tai ch in h den han tra tron g nien do ke toan tiep theo, gh i:

N g T K 342- N g dai han

Co T K 315- N g dai han den han tra

d) D inh ky, nhan dirge hoa do'n thanh toan tien thue tai ch in h :

- Trirting hgp T S C D thue tai ch in h dung vao hoat d o n g san xuat k in h d oa n h han g hoa, dich vu thuoc doi tugn g chiu thue G T G T tinh th eo phiTo'ng phap khau trti thue:+ Khi xuat tien tra ng goc, tien lai thue va thue G T G T ch o do'n vi ch o thue, ghi:

N g T K 635- Chi phi tai ch in h (T ien lai thue tra ky n ay)

N g T K 315- N g dai han den han tra (N g goc tra ky n ay)

Ng T K 133- Thue G T G T dugc khau trti (1332)

C o cac T K 111, 112

+ K hi nhan dugc h oa dcfn th a n h toa n tien thue tai san nh u n g d oa n h n g h ie p chua tra tien ngay, can cti va o h oa do'n p h an anh so n g phai tra lai thue tai ch in h va so thue G T G T vao T K 315- N g dai h an den han tra, ghi:

N g T K 635- C h i phi tai ch in h (T ie n lai thue)

N g T K 133- Th ue G T G T dugc khau trti (1 3 3 2 )

Co T K 315 - N g dai han d en han tra

- TrUting hgp T S C D thue tai ch in h dung vao hoat d o n g san xuat, k in h d oa n h h a n g

h oa, dich vu thuoc doi tu gn g k h o n g chiu thue G T G T hoSc chiu thue G T G T tinh

th eo p h u on g phap trUc tiep:

+ Khi xuat tien tra n g goc, tien lai thue va thue G T G T ch o dcfn vi ch o thue, gh i:

N g T K 635- Chi phi tai ch in h (Tien lai thue tra ky nay)

N g T K 315- N g dai han den han tra (N g goc tra ky nay)

N g T K 154, T K 642 (So thue G T G T tra ky nay)

C o cac TK 111, 112

+ Khi nhan dirge hoa don thanh toan tien thue tai ch in h nhiTng doanh n ghiep chi/a tra tien ngay, can cuf va o hoa don phan anh so n g phai tra lai thue tai ch inh va

so thue G T G T phai tra va o T K 315- N g dai han den han tra, gh i:

N g T K 635- Chi phi tai chinh (T ien lai thue)

N g T K 154, T K 642 (S o thue G TG T)

Co T K 315- N g dai han den han tra

4- TrUdng h op n o g o c p h a i tra vd th u e tai chinh xdc dinh th eo gid m ua co th u e

G T G T md bdn ch o thud da trd kh i mua T S C D d e ch o thud:

a) Khi nhan T S C D thue tai chinh ben di thue nhan ng ca so thue G T G T do ben cho thue da tra khi mua T S C D de cho thue ma ben thue phai hoan lai ch o ben cho thue, ke toan can cuf vao hgp d on g thue tai ch in h va cac chufng tir lien quan phan anh gia tri T S C D thue tai ch in h th eo gia chiTa co thue G T G T phai hoan lai ch o ben cho thue, ghi:

Ng T K 2112 - T S C D thue tai chinh (G ia chua co thue G T G T )

Ng T K 138 - Ph ai thu khac (So thue G T G T dau vao cua T S C D thue tai ch in h )

Co T K 315 - N g dai han den han tra (So ng phai tra ky nay co ca

thue G T G T )

Co T K 342 - N g dai han (G ia tri h ien tai ciia k h oan thanh toan tien

thue toi thieu hoac gia tri hgp ly cua tai san thue triT (-)

So ng phai tra ky nay co n g (+) So thue G T G T ben thue con phai tra dan tron g suot tho'i han thue)

b) Chi phi true tiep ban dau dugc ghi nhan vao nguyen gia T S C D thue tai chin h ,ghi:

N g T K 2112 - T S C D thue tai chinh

C o T K 242 - C h i phi tra trUo'c dai han

Co cac T K 111, 112 (C hi phi true tiep p h at sin h lien quan den hoat dong

thue tai ch in h khi n h an tai san thue tai c h in h ).c) Cuoi n ien d o ke toa n , can cuf vao hgp d on g thue tai ch in h xac din h so ng goc thue tai ch in h den han tra tro n g nien do ke toan tiep th eo, ghi:

N g T K 3 4 2 - N g dai han

C o T K 315- N g dai han den han tra

d) D inh ky, n h an dugc hoa do'n thanh toan tien thue tai ch in h :

- Khi chi tien tra no goc va tien lai thue tai san ch o don vi ch o thue gh i:

No' T K 635 - Chi phi tai chinh (T ien lai thue tra ky nay)

Ntf T K 315 - No' dai han den han tra (Ncf goc phai tra ky nay co ca thue G T G T )

C o cac TK 111 112

- Can cuf vao hoa ddn thanh toan tien thue phan anh so thue G T G T phai thanh toan cho ben ch o thue tron g kv, ghi:

No' T K 133 - Thue G T G T difo'c khau trir (1 3 3 2 ), hoac

No' cac T K 151, 642 (Thue G T G T tinh th eo phiitfng phap tru'c tiep hach

toan vao chi phi S X K D tron g ky)

Co T K 138 - Phai thu khac

- Khi nhan du'o'c hoa do'n thanh toan tien thue tai chinh nhiing d oa n h n g h iep chiia tra tien ngay, can cuf vao hoa do'n phan anh so lai thue tai ch in h phai tra ky n ay vao

TK 315- No' dai han den han tra, ghi:

No' T K 635 - Chi phi tai chinh

Co T K 315- No' dai han den han tra (T ien lai thue phai tra k y nay)

- Can cd hoa do'n thanh toan tien thue phan anh so thue G T G T diiac khau trtf

hoac tinh vao chi phi trong ky g ion g nhii triiong h op chi tien tra no' khi nhan ditochoa do'n

5 - Khi tru p h i cam het sii d u n g von phai trd ch o ben ch o th u e tai san, g h i:

No' T K 635 - Chi phi tai chinh

Co cac TK 1 1 1 1 1 2

6- Dinh ky, k e todn tinh, trich khdu hao T S C D th u e tdi ch in h vdo ch i p h i sdn xudt, kinh doanh hoc/c von hoa vdo gid tri tdi sdn d o dang, g h i:

No' cac T K 154 642, 241

Co T K 214 - Hao m on T S C D thue tai ch in h (2142 )

D ong tho'i ghi do'n ben Ncf T K 009- N guon v on khau h a o T S C D

7- K hi tra lai T S C D th u e tdi chinh th eo qu y din h cu a h op d o n g th u e ch o ben cho

thue, k e todn g h i giam gid tri T S C D th u e tdi ch in h , g h i:

Ncf T K 214 - H ao m on T S C D (2 1 4 2 )

C o T K 2112 - T S C D thue tai ch in h

8■ TrUdng h op tro n g h op d o n g th u e tai sdn qu y dinh ben di th u e ch i th u e h et m ot phan gid tri tai sdn, sau d o m ua lai thi khi nhan ch u yen g ia o qu yen s o huu tai sdn, ke toan g h i gia m T S C D th u e tdi ch in h vd g h i td ng T S C D lulu hinh th u oc s o hdu cua doanh n g h iep :

- K hi chuyen tif tai san thue tai ch in h san g tai san thuoc so' hufu, ghi:

N g T K 2114 - T S C D hufu hinh

Co TK 2112 - TSC D thue tai chinh

- So tien tra khi mua lai T S C D thue tai ch in h , ghi:

N g T K 2114- T S C D hufu hinh

Co cac T K 111, 112

D on g thgi chuyen gia tri hao m on, ghi:

N g T K 2142 - H ao m on T S C D thue tai chinh

Co TK 2141 - H ao m on T S C D hufu hinh

4 KE TOAN KHAU HAO TSCD

- Khau hao T S C D la noi dung rat quan tron g tron g ke toan T S C D a doanh nghiep

Xac dinh dung dAn so khau hao phai tinh va phan bo phu hgp vao cac doi ttfgng stf dung T S C D vtfa bao dam co du nguon von de tai tao T S C D , tra ng vay vtfa bao dam hach toan dung dAn chi phi S X K D de tinh dung gia thanh san pham va ket qua kinh doanh

Khau hao T S C D la phan gia tri cua T S C D dtfgc tinh chuyen vao chi phi SX K D nen m ot mat no lam tAng gia tri hao m on, m at khac lam ta n g chi phi SXKD

- Khau hao T S C D phai dtfgc tinh han g th an g de phan bo vao chi phi ciia cac doi tugng suf dung Mtfc khau hao han g th an g dtfgc xac dinh th eo con g thtfc:

= trung binh dau + tan g them tron g - giam but tron g

Mtfc khau h ao tan g giam dtfgc xac dinh th eo nguyen tAc viec trich h oac thoi trich khau hao T S C D dtfgc thtfc hien bAt dau ttf n gay (th eo so ngay cua th a n g ) m a T S C D tAng, giam h oac ngtfng tham gia vao h oat d on g k in h doanh

*Mtfc tinh khau hao h a n g th a n g ciia 1 T S C D dtfgc xac din h th eo co n g thtfc:

Mtfc khau h a o h a n g th a n g = — -2— 7— 2

-So nam stf d u n g x l2

- Khau h ao T S C D trich tro n g th a n g lien quan den nhieu doi tugng suf dung, do vay

de co cAn cuf phan anh vao ttfng doi ttfgng chiu ch i phi khau h a o can lap b a n g phan bo khau hao T S C D

SD: gia tri h a o m on h ien co

Ben Noi: N guon von khau hao ta n g len do trich khau hao

Ben Co: N guon von khau hao giam xuong do sii dung, nop, tra noDii No-: N guon von khau hao hien con

- Noi dung va phtfdng phap phan anh:

(1) H ang thang khi tien h an h trich khau hao de tinh vao chi phi cua cac doi tu on g stf dung se ghi:

N o T K 154, 642

C o T K 214

d o n g thoi ghi don No' TK 009

(2) Khi nop khau hao ch o cap tren, cho nha ntfdc se ghi:

N o T K 411

C o TK 111, 112 don g tho'i ghi Co T K 009

(3) Khi dung tien trich khau hao do tra no' vay hoAe no thue tai ch in h se ghi:

N o T K 3112, 3388

C o TK 111, 112

d on g thdi ghi den C o T K 009

Neu mua sAm T SC D , X D C B bAng nguon von khau hao thi khi ghi tang T S C D cung phai ghi do'n co T K 009

No' T K 151, 642 —» doi ttfo'ng chiu chi phi

C o T K 334, 338, 152, -> chi phi stfa chtfa

- Stfa chtfa lo'n la loai stfa chtfa khi T S C D bi htf hxmg nang thdi gian stfa chtfa k eo dai, TSC D phai ngtfng h oat don g, chi phi stfa chtfa phat sin h Ion non can dtfo'c phan

bo dan vao chi phi cua doi ttfo'ng sii dung

(1) Khi tien hanh S C L T S C D thi cac khoan chi phi phat sin h dtfpc tap hop:

No' T K 241 (chi tiet S C L )

Np T K 154, 642 ,

C o T K 142 mtfc ph an bo

Ghi ch u : Cac doanh n ghiep nop thue G TG T theo phifong phap trifc tiep do thui*

gia tri gia tan g dau vao k h on g du’o'c khau trtf nen dtfgc tin h va o nguyen gia T S C D mua Stlm (ca c doanh n ghiep nay k h on g stf dung TK 133)

II KE TOAN VAT LIEU - DUNG CU:

1 C ac v a n de ch u n g :

- V at lieu la doi tugng lao d on g tham gia trtfc tiep vao qua trin h san xuat de tao nen thtfc the ban than san pham Vat lieu chi stf dung dtfgc tron g m ot chu kv san xuat, thay doi hinh dan g ban dau sau qua trinh stf dung va ch uyen toan bo gia tri vao gia tri cua san pham dtfgc san xuat

- V at lieu gom nhieu loai va bien don g thuting xuyen tron g qua trin h stf dung, do vay viec to chtfc th eo doi chi tiet vat lieu o' phdng ke toan can dtfgc thtfc h ien chiit che, thtfafng xuyen de bao ve an toan cung nhtf quan lv tot tinh hin h cu n g cap , dtf trtf va stf dung vat lieu

- Ke toan vat lieu can thtfc hien tot cac nhiem vu:

(1) P h an anh chinh xac, kip thgi tinh hinh nhap, xuat, ton kho ciia ttfng loai vat lieu tren cac mat so lugng, chat lugng, gia tri; kiem tra chat che dinh mtfc dtf trtf vat lieu.(2) T in h toan va phan bo ch in h xac chi phi vat lieu stf dung ch o ttfng doi ttfgng SXKD

- Ddu/i gid vat lieu, d u n g cu nhap va xudt cdn th eo hiidng ddn so u :

+ V a t lieu nhap:

(1) Mua vao: