MSc du doanh nghiep cd the co nhieu tai khoan d ngan hang cung nhtf cd tien mat ton quy, tdng cdng ciia ta't ca cac khoan tien nay dtfpc phan anh nhtf la mpt chi tieu duy nhat trong pha
Trang 1! C h U d n g 4 ; — :
KE TOAN
TAI SAN NGAN HAN
MUC TIEU NGHIEN CLfU:
Sau khi nghien cdu chuong nay, ban co the hieu:
1 Tien gom nhOng khodn ndo
2 NhOng khdi niem tong quat ve he thdng kiem soat noi
bd ddi vdi tien
3 Muc dich vd hoat ddng ciia quy lat vat
4 Ke todn dau tu"ngan han
5 Dinh nghia khodn phdi thu, bdn chat cua na khd ddi vd
dp dung phiiang phdp du phdng cua ke todn ddi vdi na khd ddi, si? dung cd phUdng phdp ty le phdn tram tren doanh thu thudn vd phiiang phdp tinh theo han no ciia khodn phdi thu
6 Ke' todn thuang phieu phdi thu nhU the ndo
7 Cdch tinh todn vd hach todn ddi vdi tien lai phdt sinh cua thuang phieu
8 Chiet khdu thiiong phieu phdi thu la gi va hach todn nd nhU the' nao
9 Dinh nghia gid gdc ciia hdng hda
Trang 2220 Chuang 4: Ke loan Tai San Hg&n Han
10 Cdch tinh gid hdng ton kho, sd dung gid goc diia tren
he thd'ng ke khai thiidng xuyen vd kiem ke djnh ky, dp dung doi vdi (a) phuang phdp gid thUc te dich danh; (b) phiiang phdp dan gid binh quan; (c) phiiang phdp nhdp triidc-xudt triidc (FIFO); (d) phiiang phdp nhdp sau-xudt triidc (LIFO)
11 Ldm the ndo de xdc dinh gid tri hdng ton kho khi dp dung quy tdc thap han giiia gid gd'c vd gid thi triidng
12 Ldm the ndo xdc dinh gid tri hang ton kho cudi ky neu set dung phiiang phdp Udc tinh diia tren gid bdn le va diia tren lai nhudn gdp
Trang 3Chuang 4: Ke Toan Tai San ligin Han 221
4.1 KE TOAN T I ^ N VA CAC KHOAN TU"dNG Dl/CNG TEEN
Trong ta't ca cac loai tai san, tien la loai tai san luu dong nha't va la loai tai san co kha nang thanh toan nhanh nhat cac khoan np Tren Bang can ddi ke toan tien bao gom tien tai quy, check, va cac lenh chi tien khac ttf khach hang va nhirng khoan tien gift trong tai khoan ngan hang Tien cung cd the bao gdm sd
dU cua tai khoan tien gift, dd la khoan tien khdng the dung de chi tra Sd du tai khoan nay la sd tdi thieu ma cac ngan hang ddi hdi mpt cdng ty phai duy tri no trong tai khoan cua ngan hang nhu
la mpt phan cua thoa thuan ve viec cung cap tin dung
MSc du doanh nghiep cd the co nhieu tai khoan d ngan
hang cung nhtf cd tien mat ton quy, tdng cdng ciia ta't ca cac khoan tien nay dtfpc phan anh nhtf la mpt chi tieu duy nhat trong phan tai san ltfu dpng tren Bang can dd'i ke'toan
Tien la dd'i ttfpng rat de bi an cap va gian lan Nd la tai san luu dpng dl dang chuyen ddi va khd xac dinh, la dd'i ttfpng thtfdng xuyen ciia stf gian lain Hpn ntfa tien thtfdng cd lien quan ddn rat nhieu loai nghiep vu kinh te phat sinh nhtf ban hang thu tien, thu np ciia khach hang, mua hang hoa, Doanh nghiep c6 the bi that thoat tien neu nhtf hp khdng chuan bi nhCfng cdng viec de bao ve tai san nay ciia hp Cach td't nha't de bao ve la thie't lap mdt he thdng kiem soat ndi bd
4.1.1 Kiem soat npi bp dd'i vdi tien
Kiem soat ndi bp thtfdng dtfpc dinh nghia la tat ca cac chinh sach va thii tuc ma nha quan ly stf dung de bao ve tai san ciia doanh nghiep va dam bao tinh chinh xac va dang tin cay ciia cac ghi chep ke toan
Hieu qua ciia kiem soat npi bp ddi vdi tien thi rat khac nhau, no tiiy thupc vao quy md va dac diem kinh doanh ciia doanh nghiep Tuy nhien, hau het cac doanh nghiep thtfdng stf dung cac thii tuc sau:
• Tach biet chdc nang ky duyet, ghi chep, va gitf tien
• Gidi han so nhan vien tiep can vdi tiin
Trang 4222 ChMng 4: Ke Toin Tai San tigin Han
• Phan cong ro rang nhan vien chiu trach nhiem doi vdi tien
• Tang cueing su dung cac giao dich qua ngan hang va duy tri tien mat ton quy d mdc tha'p nha't
• Bao ve tien tai quy thdng qua viec set dung cac chiing tir lien quan de'n tien, so' quy va ket sat
• Phan cdng cho nhan vien, ma ngudi nay khdng lien quan de'n viec giu hay ghi chep tien se chiu trach nhiem kiem tra tien tai quy
• Ghi chep ta't ca cac khoan thu mot each kip thdi
• Nhanh chdng gui cac khoan tien thu dUdc vao ngan hang
• Cac khoan chi nen thuc hien bang cheque hern la bang tien mat
• Phan cdng cho nhan vien ma ngudi nay khdng ghi chep, khdng gid tien cung khdng chiu trach nhiem duyet cac khoan tien se can dd'i tai khoan tien
LUu y rang mdi budc trong trinh tu ke tren giup bao ve tien bang each lam cho viec an cap hay gian lan cua nhung ngudi c6 kha nang tiep can vdi tien trd nen khd hdn
Vi the, viec cung cap he thdng kiem soat ndi bo chat che doi vdi tien va vdi cac nghiep vu lien quan de'n tien thi rat la quan trong Nhiing he thdng nhu vay thi phai gom cd ndi dung cua cac thu tuc de bao ve tien tai quy cung nhu quan ly ca viec thu hay chi tien
4.1.2 Quy lat vat
Nhu da nhan manh d tren, mpt trong nhiing nguyen tic can ban cua he thdng kiem soat npi bp ddi vdi tien la ta't ca cac khoan chi nen dupc thuc hien bang cheque Tuy nhien cd mpt ngoai le, nham tranh bdt chi phi va bat tien khi phai viet nhieu cheque vdi nhiing khoan chi nhd nhu mua tern buu dien, cac chi phi linh tinh khac Be cho phep nhdng khoan chi nho dd dupc thpc hien bang tien mat ma vin duy tri dupc he thdng kiem soat npi bp ddi vdi viec chi tien, thi hau het cac doanh nghiep thanh lap mpt quy lat vat - mdt sd tien nha't dinh dat dudi sU quan ly cua mpt nhan vien (thu quy quy lat vat) - de sir dung ddi vdi cac khoan chi nhd
Trang 5Chuang 4: Ke Toan Tai San NgAn Han 223
4.1.2.1 Thie't ldp quy ldt vdt
Ke toan se phat hanh mot td cheque va giao cho thu quy
quy l i t vat, nhan vien nay se chuyln td cheque thanh tien mat
vd dat khoan tien thu dtfpc trong quy ma chi anh hoac co ta co
thi tiep can Quy thUdng dtfpc thanh lap vdi sd tien chan nhtf
100 hay 200 dollar, sd tien nay du de suf dung cho cac khoan chi
lat vat trong mdt khoang thdi gian ttfdng ddi ngan nhtf la mpt
thing Khi thilt lap quy, but toan ghi nhan se la:
Tien 100
4.1.2.2 Khodn chi tit quy ldt vat
Khi chi tien tir quy, ngudi nhan tiin se phai ky nhan vao
phieu chi quy lat va.t do thii quy quy lat vat lap Phieu chi dtfpc
ddnh sd vd dtfpc lap cho ttfng khoan chi ttf quy va dtfpc cat giu
trong quy Mdi phieu chi se phai cd cac chiing ttf khac kem theo
de chiing minh cho cac khoan chi Vi the bat ctf luc nao, tong sd
tien trong cac phieu chi va tiin mat con ton trong quy phai
ngang bang vdi tdng sd tiin ban dau khi thiet lap quy Vi du ve
miu phil'u chi quy lat vat nhtf sau:
PHIEU CHI QUY LAT VAT
So 012 Ngay 2/12/2003 Muc dich Mua van phong pham
Tinh cho Chi phi van phong ph£m
4.1.2.3 Tdi lap quy ldt vdt
Cdc khoan chi se ttf ttf lam giam sd tien cd trong quy,
dinh ky, thii quy quy lat vat can phai tai lap quy bang each
mdt td cheque dtfpc phat hanh cd sd tien ngang bang vdi tdng
sd tien ciia cdc phieu chi trong quy Mdi phieu chi dtfpc ddng
da'u "da chi" va thii quy giifi chung den phdng ke toan de lam
chiing ctf can thie't cho viec hach toan va tai lap quy Thinh
thoang, tai thdi diem tdi lap quy, co phat sinh mpt stf chenh
Trang 6224 ChMng 4: Ke Toan Tai San hgin Han
lech nho ddi vdi sd tien con ton quy Nhang trudng hap nay,
sd tien chenh lech se dupc phan anh vao tai khoan Tien
thieu hoac thtfa va ghi np tai khoan khi tien thieu, ghi c6 tai
khoan khi tien thda Td cheque lai dupc thii quy chuyen doi
thanh tien va dat vao quy Gia su, quy lat vat bao gom cac
phieu chi va tien con ton quy sau mpt thdi gian hoat dpng
dupc trinh bay nhu sau:
Phieu chi sif
3 Tien thieu hoac thira 1.15
Bdi vi so tien ton quy da giam, quy can dupc tai lap, but
toan ghi nhan nhu sau:
12 31 Chi phi van phong pham 52.35
Chi phi nhien lieu 2.50
Tien thieu hoJc thila 1.15
Tien 56.00 Khi tai lap quy cac tai khoan chi phi dupc ghi nhan vao ben
np Chu y rang tai khoan quy lat vat khdng bi anh hddng bdi
viec tai lap quy cung nhu khi thuc hien cac khoan chi td quy
Tai khoan nay chi dupc ghi np khi nd dupc thie't lap luc ban
dau, va khdng cd bat cd but toan nao dupc thuc hien lien quan
den nd, trd khi ban lanh dao quye't dinh tang hay giam quy mo
cua quy Quy lat vat thudng dupc ghep chung vdi cac tai khoan
tien khac va dupc bao cao thanh mpt ddng duy nhat tren Bang
can ddi ke toan
Quy lat vat cung can phai dupc tai lap vao thdi diem cud'i
ky Ne'u khdng, tien se bi phan anh cao hon thuc te tren Bang
can ddi ke toan, va chi phi se bi phan anh thap hon thuc te
tren Bao cao thu nhap cua ky ke toan
Trang 7Chuang 4: K€ Toan Tai San rigin Han 225
4.2 KE TOAN DAU TU" N G A N HAN
4.2.1 Phan loai cac khoan dau tu*
Dau ttf ngam han (chdng khoan) la mot khoan dau tu tam thdi, khoan dau tu nay dtfcfc hy vong chuyen ddi thanh tien trong vong mdt nam ke tir ngay nd xuat hien tren Bang can ddi
ke toan Chiing khoan bao gdm cac thtfcfng phieu, trai phieu, cd phieu, ma chiing cd the dupc dem ban mot each de dang
Theo chuan mdc ke toan tai chinh sd 115 ciia Cac Nguyen tic ke toan ddpc chap nhan rong rai (GAAP - FAS 115) da dinh nghia nhu sau, dau tu ngan han (hoac dau tu tam thdi) thong thudng bao gom cac chiing khoan np va chiing khoan vdn ma chiing sSn sang cd the xac dinh ddpc gia tri hup ly
• Chiing khoan nd (Debt Securities) la cac chiing khoan duac nhan lai vao mdt thdi diem cu the va ddpc chi tra mpt khoan lpi nhuan dudi hinh thiic tien lai Cac chiing khoan np thong thudng bao gom:
- Trai phieu chinh phii (U.S Treasury bills);
- Cac chiing khoan thupc dia phuong;
- Trai phieu cdng ty;
- Np chuyen doi (Convertible debt);
- Chi phieu thddng mai (Commercial paper)
• Chiing khoan vdn (Equity Securities) la cac chiing khoan the hien quyen sd hdu lpi nhuan tai cdng ty va chiu sd bie'n dpng cua thi trddng Lpi nhuan mang lai dddi hinh thdc cd tdc
va sd tang gia chdng khoan Thdng thudng chdng khoan vdn bao gom:
- Cd phieu thddng, cd phieu Uu tien;
- Vdn co phan khac
Theo Chuan mdc Ke toan tai chinh sd 115 yeu cau chdng khoan np va chdng khoan vdn ma chiing san sang cd the xac dinh ddpc gia tri hpp ly ddpc phan loai theo mpt trong ba nhdm sau day:
Trang 8226 Chuang 4: Ke Toan Tai San tigin Han
1 1 1 * < •
-Duoc bio cio trfn bing cin dd'i ke'toin Chang khoan
giu" lai din
ngay dao han
Chang
khoin nd Cd y dinh vi khi nang giu
chung cho din ngay dio han,
Theo gii gdc da phin bd Thu nhip tiin lai Lai vi 16 thuc hijn
Theo gii trj hdp ly Thu nhip tiin lai,
cl tflc
Lai va Id thuc hi}n Lai vi IS chua thuc hi$n
Gii tri hdp ly
Lai vi 16 chua thdc hien duoc tip hdp
6 phin thu nhap tdng hpp khic (moi bo phin ciia vd'n chii sd hOu)
Thu nhip tiin lai vi
Cac chung khoan nay dupc ghi chep theo gia gd'c va dddc danh gia tren bang can dd'i ke toan theo gia gd'c da dupc dieu chinh do anh hudng cua tien lai
Thu nhdp tien ldi, gom cd phdn bo chie't khdu hodc phdn troi trdi phieu duac tinh vao thu nhdp Bdt ky ldi hodc Id thuc hien cung duoc tinh vao thu nhdp
Trdi phieu chinh phu (U.S Treasury bills)
Vi du 1:
Gia dinh ding vao ngay 1/12/2011, cdng ty Lewis chi
$49,000 mua trai phieu chinh phii, la khoan np ciia chinh phu hen bang Trai phieu chinh phii se dao han trong vong 120 ngiy vdi gia tri dao han la $55,000
Trang 9Chuang 4: Kg Toan Tai San Hgin Han 227
But todn nhat ky dugc thuc hidn nhtf sau:
2011
T12 1 OSu tii ngan han 49,000
TiSn 49,000 Mua trdi phii'u chinh phu dio han 120 ngay
Vao ngdy cudi nam (31/12), but toan ghi nhan thu nhap tien
lai don tich nhtf sau:
2011
T12 31 Diu tu ngin han 1,500
Thu nhip tiin lai 1,500
Ddn tich tien lai trai phieu ($6,000 x 30/120 = $1,500)
Vao ngay 31/12, trai phieu se the hien tren bang can ddi ke
todn nhtf mot khoan dau ttf ngan han vdi gid gdc dtfoc phan bd
$50,500 ($49,000 + $1,500)
Ben ngay dao han 31/3/2012, gia tri dao han ma Lewis
nhan dtfdc the hien qua but toan sau:
2012
T3 31 Tiin 55,000
Diu tu ngin han 50,500
Thu nhap tiin lai 4,500
Nhin tiin gii trj dio han cua trai phieu
vi ghi nhin thu nhip cd lien quan
Ddu tU ve Trdi phieu cong ty (Corporation Bond)
Khi mua trai phieu:
Gii so' sach = Gia mua trii phiS'u + Tiin hoa hdng
(Gii goc)
Vi du 2:
Gia dinh ngay 1/10/2011, cdng ty XYZ mua trai phieu cua
cdng ty Sony, gia mua $64,000, tien hoa hdng mdi gidi la
$4j000 Trdi phieu se dao han 6 thang sau vao ngay 1/4/2012,
vdi gia tri ddo han la $80,000 Nam tai chinh cua cdng ty ket
thuc ngay 31/12
Trang 10228 Chuang 4: Ke Toan Tai San NginH$n_
2011
T10 1 Dau tU ngan han 68,000
Tien 68,000 Mua trai phieu cua c6ng ty Sony dao han 180 ngay
Vao ngay 31/12/2011, cudi nam tai chinh but toan don tich
tien lai trai phieu se nhu sau:
2011
T12 31 Dau td ngan han 6,000
Thu nhap tien lai 6,000
Don tich tien lai trai phieu
(S12,000 x 3/6 = 56,000)
Vao ngay 31/12, trai phieu se the hien tren bang can ddi ke'
toan nhu mpt khoan dau tu ngan han vdi gia gdc dupc phan b<S
$ 74,000 ($ 68,000 + $6,000)
De'n ngay dao han 01/4/2012, gia tri dao han ma cdng ty
XYZ nhan dupc the hien qua but toan sau:
2012
T4 1 Tien 80,0000
Dau tu ngan han 74,000
Thu nhap tien lai 6.000
Nhan tien gia tri dao han ciia trai phieu
va ghi nhan thu nhap cd lien quan
4.2.3 Ke toan chung khoan thifdng mai (TS - Trading
securities)
• Chdng khoan thuong mai bao gom ca chdng khoan np va
chd'ng khoan vd'n ma mpt cdng ty da dau tu vdi muc dich se dem
ban lai chung trong thdi gian ngan Hoac la:
• Chung khoan thuong mai la cac chd'ng khoan dupc mua
ban thudng xuyen, nham muc dich kie'm dupc lpi nhuan do sd
thay ddi gia ca cua khoan dau tu va de dupc hudng cd tdc
• Chung khoan thuong mai dupc phan loai la tai san ngi-b
han tren bang can dd'i ke toan, chung khdng dupc xep loai la
dau tU dai han
Trang 11Chuang 4: Ke Toan Tai San Mgin Han 229
Danh gia va trinh bay tren bao cao tai chinh
• Chiing khoan thuong mai thi hien tren Bang can ddi ke
toan theo gia tri hop ly (Fair Value)
• Khoan chdnh lech gitfa tdng danh muc (Portfolio) chiing
khoan thtftfng mai theo gia tri hop ly vdi tdng danh muc theo
gia gdc, la Lai (hoac Id) chua thuc hien ciia khoan dau tu
• Lai (16) nay la mot bo phan lpi nhuan ciia ky ke toan
hien hanh
• Mat khac, tat ca thu nhap tien lai, cd ttlc, Lai (hoac 16)
thuc hien cung dupc tinh vao thu nhap
4.2.3.1 Ke todn chting khodn thuong mq,i theo phuong
phdp Gid tri hap ly (Under Fair Value Method)
1 Chiing khoan thuong mai khi mua dupc ghi chep ban dau
theo gia gdc Bao gdm gia mua chiing khoan va cac chi phi co
lien quan nhu phi hoa hong mdi gidi, thue va cac chi phi khac
phat sinh
Vi du 3:
Gia dinh vao ngay 25/10/2010 cong ty Lee mua 10,000 cd
phieu cua Mobil vdi gia $900,000 ($90/cp) va 5,000 cd phieu ciia
Texaco vdi gia $ 300,000 ($60/cp) Viec mua sam dupc thuc hien
cho muc dich thtfcfng mai va nha quan ly co y dinh kiem ldi bdi
viec giu lai cac cd phieu chi trong mdt thdi gian ngan
Biit toan ghi nhan khoan dau ttf theo gia gdc nhtf sau:
ChUng khoan Gia goc
Mobil (10,000 cp) $900,000 Texaco (5,000 cp) 300,000
2010
T10 25 Chiing khoan thuong mai - Mobil
Chiing khoan thuong mai - Texaco
Tiin
900,000 300,000
1,200.000
Oau tu vao chiing khoan thJo'ng mai
Trang 12230 Chuang 4: Ke Toan Tii San Hg&n Han
2 Vao ngay lap bang can ddi ke toan, chdng khoan thuong
mai dupc bao cao theo gia tri hpp ly Chenh lech giiia gia tri
hpp ly va gia gdc ke tii ngdy lap bang can ddi ke toan trade
(hoac ke tit khi mua neu nd phdt sinh trong ky ke todn hi|n
hanh) la lai hoac lo chUa thUc hien cua khoan dau tu
Gia dinh rang, vao ngdy 31/12/2010, gid co phieu cua Mobil
giam xuong con $80/cp va cua Texaco tdng 16n $64/cp Viec tinh
toan lai hoac 16 chua thifc hien mdi chd'ng khoan vd cho tong
danh muc chdng khoan thudng mai the hien nhu sau:
Chiing khoan Gia goc Gia tri hop ly Lai (Ld)
Mobil (10,000 shares) $900,000 $800,000 $(100,000)
Texaco(5,000 shares) 300.000 320.000 20.000
Tong cdng S 1.200.000 $1.120.000 SI80.000)
Lai hoac Id chUa thuc hien theo tdng chdng khoan rieng bi#t
la chenh lech gida gia tri hpp ly cua chung khoan tai ngay lap
bang can ddi ke toan vdi gia gd'c (theo vi du, chdng khoan cua
Mobil 16 chUa thuc hien la $100,000) Lai hoac 16 chua thiic hien
cua tdng danh muc chdng khoan thuan la bdng tong cua ta't ca
lai va 16 chua thuc hien cua tung chdng khoan rieng le, trong vi
du nay, 16 $80,000
But toan dieu chinh $80,000 dupc yeu cau de ghi giam chdng
khoan thuong mai thanh gia tri hpp ly nhu sau:
2010
T12 31 L6 chua thuc hien cua chung khoan thuong mai 80.0000
Chung khoan thuong mai - Texaco 20.000
Chiing khoan thuong mai - Mobil 100,000
Dieu chinh chiing khoan thUdng mai
theo gia tri htfp ly
Khoan Id chUa thuc hien se dupc the hien tren bao cao thu
nhap nhu mpt phan ciia chi phi khac khoan lam giam lai thuan
Khoan 16 gpi la chua thuc hien bdi vi cac chiing khoan chua
dupc ban
Ta't ca chiing khoan thuong mai dupc phan loai la tai san
ngdn han va bang can dd'i ke toan ngay 31 thang 12 nam 2010
se the hien nhu sau:
Trang 13Chuang 4: Ke Toan Tai San Ngdn Han 231
Khi chiing khoan thuang mai rieng le dtfpc ban, chenh lech
giii'a sd tien thuan thu duac (gia ban chiing khoan sau khi trir tien
hoa hong cho ngildi mdi gidi) vdi gia tri hap ly tai ngay lap bang
can ddi trade dd, la lai hoac ld thtfc hien khi ban chiing khoan
Gia dinh rang vao ngay 2/3/2011, neu Lee ban ra 5,000 cd
phi§'u cua Texaco vdi gia $70/cd phieu, mdt khoan lai dugc thirc
hien ciia chiing khoan thuang mai dugc ghi nhan nhtf sau:
Chd'ng khoan Gia ban Gia trj hpp ly nam 2009 Lai (18)
Texaco (5,000 c6 phil'u) $350,000 $320,000 $30,000
2011
T3 2 Tien 350,0000 Chiing khoan thuang mai-Texaco (Gia trj hop ly) 320,000
Lai thuc hien cua khoan diu tu 30,000
Bin 5,000 cd phieu cua Texaco, lai thuc
hien $30,000
Chu y:
- Toan bp lai la $20,000 cdng $30,000, hoac $50,000 Bdi vi
$20,000 lai chtfa thtfc hien da bao gom trong thu nhap ciia ky
trtfdc (nam 2010)
- Chi cd $30,000 lai thtfc hien la dtfpc ghi nhan va bao gom
trong thu nhap ciia ky hien hanh (nam 2011) khi ban chiing
khoan thtfcfng mai
- Lai thtfc hien $30,000 se the hien tren bao cao thu nhap
nhtf mpt phan thu nhap khac
• Gia dinh rang vao ngay 20 thang 4 nam 2011, Cong ty Lee
mua lai 2,000 cd phieu ciia BP Cor vdi gia $64/cd phieu, nhtf
vay cdng ty dang sd hilu hai loai cd phieu la Mobil va BP Gia
stf khdng cd nghiep vu nao lien quan de'n hai loai cd phieu nay
cho den cudi nam
Trang 14232 ChMng 4: Ke Toan Tai San Ngin Han
• Ngay 31/12/2011: gia c6 phieu cua Mobil tang len $95/ci
phieu va cua BP giam xuong c6n $58/c6 phieu
Bang tong danh muc chung khodn thUdng mai vao cuoi nam
ngay 31/12/2011 the hien dudi day:
Chiing khoin chiing khoin Gii goc •'
mfiij ,*
Gia trj hdp ly 31/12/2011
But toan dieu chinh $150,000 de ghi tdng vd ghi giam
$12,000 sao cho chiing khoan thudng mai the hien theo gid trj
hpp ly
2011
T12 31 Chiing khoan thddng mai - Mobil 150,0000
Chiing khoan thuong mai-BP 12,000
Lai thuc hien chdng khoan thuong mai 138,000
Bieu chinh chiing khoan thuong mai
theo gia' tri hup ly
• But toan khda so' khoan lai chUa thuc hien theo vi du tren
vao cud'i nam 2011 nhu sau:
2011
T12 31 Lai chua thuc hien chiing khoan thUdng mai 138,000
Thu nhap dau tu 138,000
Ghi nhan thu nhap dau tu
Bang can ddi ke toan cud'i nam 2011 se the hien nhu sau:
Tdi sdn ngdn han:
Chdng khoan thUdng mai theo gia tri hpp ly
(Gia gd'c = $928,000) $1.066.000
Trang 15Chuong 4: Ki Toan Tai San Ngdn Han 233
cong ty (b£h dau rui se ghi nhan thu nhSp cd tdc cu
suf rang ngay 5 Lhang 1 nam 2012:
Mobil cong b6' va da chi tra cd tdc \k $.30/cd phieu
• BP cdng bd va da chi tra cd tde la $.20/cd phieu
Tdng thu nhiip cd tdc dupe tinh nhd sau:
Tiiu nhdp cd tdc = [(10,000 cp x $.30; + (2,000 cp x $.20)
=$3,400 But toan nhat ky khi cd tdc ddpc chi tra se nhd sau:
2012
Tiin • 32400
Thu nhip cd tdc 3,'
Ghi nh$n thu nhap c6 tac $3,400
2.3.2 Kc todn chiing khodn thUong mai tin
lUang phap Du phdng Ddnh gid (Under Valuatior
iwance Method)
Tra lai vi du 3: Gia dinh vao ngay 25/10/2010 cdng ty Lee
ua 10,000 cd phieu cua Mobil Co vdi gia $900,000 ($90/cp)
30 co phieu cua Texaco Co vdi gia $300,000 ($60/cp)
But toan khi mua chdng khoan - tddng td nhd phdOn
Sp gia tri hop ly ; Gia dinh rang, vao ngay 31/12/2010 gia cd phieu ciia'
lobil giam xuong con $80/cp va cua Texaco tang len $64/cp
/iec tinh toan lai hoac 16 chua thdc hien rn6i chdng khoan vai
8 1,200.000
saoo.ooo 320.000 S1.120.000
$(100,000) 20.000
S (80.000)
ghi tang hofic giam true tiep chdng khoan, bang each sd dung"
liii khoan Dd phong danh gia de dieu chinh chdng khoan thddng
Trang 16234 Chitong 4: Ke Toin Tai San tigin Han
tai kho£ khoan Chufng khoan huong mai Ghi Nc ai khoan Dtf pho
ieu bi 16
But toan dieu chinh cuoi nhm '20
eng cho tung khoan:
2010
12 31 L5 chua thuc hien cua chirng khoan thuong mai 80,000 \
Du1 phong danh gii-Texaco • • 20.000: %
Du phong danh gia - Mobil ' 101
Dieu chinh chting khoin Uniting mai theo
gii lrj bdp ly ' ;> i: ''• ', :
ut toan nay c6 the thuc hien tren co so tdng danh
hung khodn thuong mai nhtf sau:
2010
31 Lo chua thgc hi?n cua chiing khoin thuong mai 80.000
Bieu chinh tong danh mijc chiing khoin
thudng mai theo gii trj hdply ."'
ng can doi ke toan nam 2010 se the hien nhu dudi da
Tai san ngdn han:
Chd'ng khoan thuong mai theo Gia goc $1,200,000
Trii: Du phong danh gia 80 000
Chung khoan thtfong mai theo gia'tri hdp ly §1.120.000
• Gia dinh rang vao ngay 2/3/2011, neu Lee ban ra 5,000 o
phieu cua Texaco vdi gia $70/c6 phie'u, mpt khoan lai duac thu
hien cda chung khoan thuong mai dupc ghi nhan nhu sau"
I 2011 - ^ " ' • I
[ T3 2 - Tien ' ' • : ': •• '350 QCOO^
Chiing khoan thuong mai-Texaco (Gii gd'c)
Du phdng dinh gia - Texaco
Lai thuc hi§n ciia khoan da'u tu •' " '
Trang 17Chuang 4: Kg Toan Tai S&n Hgdn Han 235
' Tien ghi no' theo gia ban (trir tien hoa hdng neu
• Kh6a sd TK Du phong ddnh gia - Texaco,
Ghi nhan lai thtfc hien $30,000 trong ndm 2011
Gia dinh rdng vao ngay 20 thang 4 ndm 2011, Cdng ty mua lai "2.000 cd phieu ciia BP Cor vdi gid $64/cd phieu, nk Vay cong ty dang sd hdu hai loai co phieu la Mobil vd BP isu khong cd nghiep vu nao lien quan den hai loai cd phieu
10 de'n cudi ndm
Ngay 31/12/2011: Gia cd phieu ciia Mobil tang len $95/i lieu va ciia BP giam xuong con $58/c6 phieu
Bdng tdng danh muc chdng khodn thu'o'ng' mai vao cudi n?
liy 31/12/2011 the' hien dddi day:
Bang tong danh muc chdng khodn thddng mai vao cudi nar igav 31/12/2011 the hien dddi dav:
Chiing khoan Gid gdc chiing khoan miii Chiing khoan cu Gii tri hdp ly
2010
Gii trj hpp ly 31/12/2011
Chenh lech (*).;•;' Mobil (5,000cp) $800,000 ' $950,000 5150,000 r
BP (2,000 cp) $128,000 116,000 (12.000) Tdng cong S128.000 MOJLOffl SJ„i36_6J)0il
(V Chenh lich = Gid tri hop ly 2011 - [Gid gdc hodc giu tr )iop ly 2010)
I Biit toan dieu chinh $150,000 de ghi tdng va ghi gian
$12,000 sao cho chdng khoan thu'o'ng mai the hien theo gia trij P?P iy-
I 2011:
T12 31 DU phong danh gia - Mobil 150.000
fa'.' ', • Du phong danh gia - BP
chua thuc hi§n chifna
Trang 18236 Chuang 4: Ki Toin Tii San Nqin Han
• tiut toan khoa so
•hi nhan thu nhi
• Bang can doi ke toan ndm 2011 se th? hi?n nhu* s
Tai san ngdn han:
Chdng klioan thuong mai theo Gia gdc
Du phong danh gia
Chiing khoan thuong mai theo gid tri hpp ly.: • ' $
4.2.4 Ke toan chiing khoan co sdn chd ban (S
vailable for Sales - SAS)
Su khac biet chii yeu giira chdng khoan thudng mai
loan cd sdn chd ban la each xii ly lai va Id chUa thdc
Dd'i vdi chirng khoan thUdng mai lai (16) chda
Upc xif ly la mot bp phan cua thu nhap dau td va n<
;rong viec xac dinh lpi nhuan cua ky hien hanh
Ddi voi chiing khoan co sdn chd ban, lai (Id;
iien khdng bao gom trong lpi nhuan nhung thay vao c
ii nhan Id mot bp phan rieng le cua Vdn chu sd hdu
o) chua thdc hien luy ke ciia SAS (Accumulated unret
oss) on investment) Lai (loi chua thuc hi§n bao goc
6 phan ciia thu nhap tdng hpp (Comprehensive income)
• Trong vi du tren, but toan khda sd ldi chua thuc !
2011
1 Lai chua thuc hien ciia khoan dSu tu 138,000
i i chua thuc hi?n luy kg cua SAS (Von chu sd huu
Trang 19Chuang 4: Kg Toin TAI San Ngin Han 237
Khoan muc bao cao lai chi'nh (nam 2011) Neu khoan Ciu tu dupc phan loai la: Khoan muc bao cao lai chi'nh (nam 2011)
1 Cac khoan muc bang can ddi ke' toan
Tai san ngan han:
Dau tuvao chung khodn thuong mai gid tri hop ly $1,066,000 ;• Tai san ngin han hoic dai han: -V" Dilu tu vao chirng khoan cd san cho' ban, gia tri hop ly $1,066,000 Vd'n chu scV hifu:
-0-,f • Lai chUa thuc hi?n luy k£ SAS 138.000
2 Cac khoan muc bao cao thu nhSp
.Thu nhap da'u tU:
Lai chua thifc hi?n lOy ke SAS 136.000
-0-DuTofi day la bao cao thi chinh riit gpn theo phufefng
phap Du' phdng' danh gia
Khoan myc bao cao tai chinh (ndm 2011) Ne'u khoan da'u tu dupc phdn loai la:
tri hpp ly
Cic khoan muc bang can dd'i ke' toan
Tai s^n nga'n han:
Da'u td vao chflng khoin thuong mai gia gd'c
Cdng: Du phong danh gia
Da'u W vao chUng khoan thuang m3i, gia trj hop ly
Til san ngan han hoac dai han:
Da'u.tu vio chUng khoan cd sail chd ban! gia gdc
' 'Cdng: Ou phdng danh gid
B5u tu vio chirng khoan thuong mj
Vd'n chii sd hilu:
Lai chua thuc hien luy ke SAS
2 Cac khoan muc bao cdo thu nhap
Thu nhip dau tu:
Thu nhjp c<5 tuc
Lai chira thuc hien luy ke SAS
Cic khoin muc bao cio thu nhap
£ p u nhap fla"u tU:
Thii nhjp Cd' tUc
fa thuc hien luy Ke SAS
S 928.000 133,000 S1.066,000
Trang 20238 Chuong 4: Ke Toan Tai San NginH$n
* Anh hiicfng cua thue':
- Sd tien duoc ghi nhan lai va 15 chua thuc hien la khdng
bao gdm trong thu nhap chiu thue cho den khi chung dupc thuc
hien Tuy nhien, bdi vi chung se la lai chiu thue sau ciing hoic
16 giam tru cudi ciing
- Do do, gia dinh rang thud sua't thue thu nhap doanh
nghiep la 30% tren tat ca cac ngudn thu nMp, mdt khoan lai
chua thuc hien $138,000 gan bin vdi chung khoan cd sin chd
ban, se cho ket qua thue thu nhap trong tUdng lai duoc mong dpi
la $41,400 va mpt khoan lai thuan sau thue la $96,600
- Thue tac dpng den lai va 16 chua thuc hien la dope ghi nhfin
- Do dd, trong vi du nay, lai chua thUc hien luy ke the hi$n
nhu mpt bp phan rieng le cua vdn cd dong se la $96,600, vdi
$41,400 ciia thue trong tUdng lai dupc trinh bay nhu la ng phdi
trd thui thu nhdp hodn lgi
- Ddi vdi chdng khoan thudng mai, lai hofic lo chUa thpc
hien dupc bao cio khoan lai trudc thue la $138,000, va xac dinh
chi phi thue thu nhap doanh nghiep nam 2011 la $41,400
($138,000 x 30%)
4.3 KE TOAN KHOAN PHAI THU & NO* KHO D6l
4.3.1 Ke toan khoan phai thu va np kho doi
- Khoan phai thu la sd tien se de'n han tif cac ca nhan hay
doanh nghiep khac Tai khoan phai thu Uen quan den tat ca die
tai khoan ma doanh nghiep hy vong se nhan dUpc tien trong
tuong lai MSc dii phat sinh tif nhieu nghiep vu kinh te khac
nhau, nhung khoan phai thu hau het phat sinh td viec ban chiu
hay cung cap dich vu chda thanh toan Khach hang mua hang hay
nhan cung cap dich vu thi thddng ddpc cung cap tin dung, vi du,
ngudi mua thudng dupc gia han mpt khoang thdi gian nha't dinh
nhu 30 hay 60 ngay trddc ngay thanh toan Gia sil rang vao ngay
12/2/2004 ABC ban chiu 15 cai dong hd, tri gia hda don $1,500,
dieu kien thanh toan: 2/10,n/30,but toan ghi nhan se la:
Feb 12 Khoan phai thu 1.500
Doanh thu 1.500
Trang 21Chuang 4: Kg Toan Tai Sin Hg&n Han 239
- Not kho doi: mpt doanh nghidp lu6n luon c6 mot sd khach
hang khdng thanh toan nhang khoan no cua ho Nhdng tai
khoan ddng ten nhdng khach hang nay dddc goi la no khd doi
va day la mdt khoan Id hay la chi phi ciia viec ban hang chiu
Thdc td de dap dng nguydn tic tddng dng gida doanh thu va chi
phi, chi phi no- khd ddi nay thdng thddng dddc trd ra ngay trong
ky ma viec ban hang chiu dddc thdc hien Khdng cd quy tac
chung cho vide xac dinh thdi gian ma khoan phai thu thdc sd
trd thanh khd ddi Vao thdi diem ban hang, ban lanh dao khdng
thi xac dinh dddc khach hang nao se khdng thanh toan khoan
np ciia hp, cung nhd khong the nao dd doan chinh xac sd tien se
bi thidt hai Vi thd, de dap dng nguyen tac tddng dng, can phai
ddpc ddc tinh khoan 16 td tai khoan np khd ddi, va khoan ddc
tinh nay trd thanh chi phi trong nam tai chinh phat sinh doanh
thu bdn hing
Gia sd rang ABC bat dau kinh doanh vao thang 6/2002 Sd
dd ciia tai khoan phai thu la $300,000 Vao cudi nam, sau khi
xem xdt can than, ban lanh dao ddc tinh rang cd $20,000 se trd
thanh np khd ddi Biit toan dieu chinh vao ngay 31/12/2002,
cudi nam tai chinh cua cdng ty ABC, nhd sau:
Dec 31 Chi phi np khd ddi 20,000
Dp phdng np khd ddi 20,000
Chi phi ng kho ddi se bi trd nhd mpt khoan chi phi tren Bao
cdo thu nhap nam 2002 Du phdng ng khd doi bi trd ra khoi tai
khodn phdi thu tren Bang can ddi ke toan de xac dinh khoan
phai thu thuan
Trang 22240 Chuang 4: Ke Toan Tai San Ngan Han
4.3.2 Lfdc tinh chi phi nd kho doi
Viec ddc tinh no kho doi thudng dda tren sd ke't hpp giOa cac kinh nghiem trong qud khd va nhdng du bao tddng lai vl nen kinh te va dieu kien kinh doanh, ket hpp vdi nhiing sd xit doan ca nhan Ne'u ban lanh dao cd cdi nhin lac quan vd Udc tinh mpt khoan ld nhd td tdi khoan np khd ddi, thi ket qud 14 khoan phai thu se ldn hdn la ne'u nhu ban lanh dao cd cai nhin
bi quan Thu nhap thuan cung se ldn hdn dudi cai nhin lac quan bdi vi chi phi Udc tinh khi dd se nhd hem
Hai phuong phap thudng dupc ap dung rdng rai khi Udc tinh chi phi np khd ddi
4.3.2.1 Phuong phdp Unh theo ty le phan tram tren doanh thu thudn
Phuong phap nay diia tren doanh thu thuan (doanh thu trif hang ban bi tra va giam gid hang ban, trd chiet kha'u ban hang), phuong phap nay con dupc gpi la phddng phdp Bao cdo thu nhap Mdt phan tich ve nhung du kien ke todn trong qud khd se thudng cho tha'y mdi quan he ty le du tinh gida khoan
np khd ddi va doanh thu thuan Khi dd ty le nay se ddpc tinh tren doanh thu thuan ciia ky ke toan nhdm Udc tinh sd chi phi
np khd ddi
Vi du, nhdng sd du sau day vao ngay 31/12 ciia cdng ty Sun Steel trong nam 2002 Doanh thu 3650,000; hang ban bi tra vd giam gia hang ban $15,000; chie't kha'u ban hang $10,000; dii phdng np khd ddi $4,800 (so du cd)
Ban lanh dao tin rdng np khd ddi se tiep tuc d khoang 1.9% ciia doanh thu thuan Chi phi np khd ddi cho nam 2002 khi dd dupc Udc tinh:
1.9% ($650,000 • $15,000 - $10,000) = 1.9% x 625,000 = $11,875 Theo phuong phap nay, so du hien tai ciia tai khoan dii phdng np khd ddi se bi bd qua khi tinh toan chi phi np khd ddi Can ban, phuong phap nay dua ra cau hdi " Cd bao nhieu trong
so doanh thu thuan nam nay dupc Udc tinh la khd ddi" vd tdi khoan du phdng np khd ddi se dupc dieu chinh theo con so nay
Trang 23Chuang 4: Kg Toin Tai Sin Ngin Han 241
Dec 31 Chi phi no kho d&i 11,875
Dtf phOng no kho ddi 11,875 Sau khi chuyen sd lieu tren vao sd cai, tai khoan du phong
nd khd ddi se cd sd du ben cd la $ 16,675 ($4,800 + $11,875)
6 nhieu doanh nghiep, doanh thu thuan cung cd the duc/c
hieu la tddng duong vdi doanh thu ban chiu thuan Neu doanh
nghiep chu yeu ban hang thu tien ngay, khi dd doanh thu ban
chiu thuan se duoc diing de tinh toan trong cdng thiic tren
4.3.2.2 PhUOng phdp tinh theo han no cua khodn
phdi thu
PhUOng phap nay neu ra cau hoi "cd bao nhieu trong sd du
cuoi ky cua khoan phai thu se khong thu duoc" Sd du cua tai
khoan dd phdng no khd doi dupc xac dinh trUc tiep bang viec
phan tich tai khoan phai thu Su khac nhau gida sd tien duoc
Udc tinh la khdng thu dupc va sd du thuc te cua tai khoan du
phong np khd ddi chinh la chi phi cua nam
PhUOng phap nay chinh la qua trinh liet ke mdi khoan phai
thu ciia tdng khach hang dda tren ngay den han Han no ciia
khoan phai thu ciia cdng ty ABC nhd sau:
ABC Ltd, 'Phia tfch khoan phai thu theo tuft nt/(han no*)
31/12/2002
Khich hing Tong
cdng den han Chua qui han 1-30 qua han 31-60 qui han 61-90 Over 90 qui han
Trang 24242 Chuang 4: Ke Toan Tii San Ngin Han
Khi da tinh toan duoc so da can phai co cua tai khoan dii
phong no kho doi, thi can thie't phai xac dinh sd lieu cua but
toan dieu chinh la bao nhieu So lieu nky phu thuoc vao so dif
hien tai ciia tai khoan du phong
Trtfcfng hdp thii: nha't, ne'u tai khoan du phong np kh6 ddi
co sd du co la $500, chi phi np kho dbi dupc xac dinh nhu sau:
Sd du can thie't ciia tai khoan du phong np kho doi $4,748.5
Tru": Sd du hien tai cua tai khoan du phong 500
Chi phi np kho doi $4.248.5 Biit toan dieu chinh khi do:
Dec 31 Chi phi no kho doi 4,248.5
Di/ phdng np khd doi 4,248.5 Trufdfng hp"p thii hai, ne'u tai khoan du phong np kho ddi
cd sd du np la $500,
Chi phi nd khd ddi dupc xac dinh nhu sau:
So du can thie't ciia tai khoan du phdng np khd ddi $4,748.5
Cpng: so du hien tai ciia tai khoan du phdng 500
Chi phi np khd ddi $5.248.5 But toan dieu chinh khi dd:
Dec 31 Chi phi no khd ddi 5,248.5
Du phdng nd khd ddi 5,248.5 4.3.3 Xda sd khoan npi khd doi
Khi mot khoan phai thu dupc xac dinh la khdng cd kha
nang thu hdi, nd se dupc xda sd bing viec ghi np cho tai khoan
Du phdng no khd ddi va ghi cd cho Tai khoan phai thu Gia suf
vao ngay 28/3/2003, cd $250 trong khoan phai thu ciia Michael
dupc xac dinh la khdng thu hdi dupc Ke toan can thuc hien biit
toan sau day:
Mar 28 Du phdng nd khd ddi 250
Khoan phai thu (Michael) 250
Trang 25Chuang 4: Ke Toan Tai San Hgin Han 243
Sau khi sd lieu da ddpc chuyen vao sd cai, tai khoan tren sd
cai se xua't hien nhu sau:
$300,000 $299,750
20.000 19.750
$280.000 $280.000 Luu y rang gia tri khoan phai thu thuan khdng thay ddi sau
but toan xda sd
4.3.4 Khdi phuc lai khoan phai thu da xoa so
Trong mdt sd trudng hop, khoan phai thu da xda sd sau do
lai co the thu dUcrc mpt phan hay toan bp Neu dieu nay xay ra,
tai khoan phai thu can phai dupc khoi phuc lai nham duy tri
lich suf ve tinh hinh thanh toan cua khach hang Co hai but
todn can phai dupc thtfc hien: mpt but toan dao ngifpc but toan
x6a sd trUdc do (but toan nay bay gid khdng con chinh xac) va
but toan khac phan anh viec thu tien tif khach hang Gia suf,
vao ngay 7/7/2003 Michael den thanh toan lai khoan np ma anh
ta da khdng chi tra trudc do But toan khdi phuc se la:
Jul 7 Khoan phai thu (Michael) 250
Du phong np kho doi 250 Jul 7 Tien 250
Khoan phai thu (Michael) 250 4.4 KE TOAN THU'O'NG PHIEU PHAI THU
4.4.1 Thu'o'ng phieu phai thu
Trong kinh doanh, doi khi tin dung chi dupc chap nhan khi
dupc the hien thong qua cac cdng cu phap ly chinh quy nhu la
hdi phieu hay phieu hen tra tien Nhung cdng cu nay dupc xem
nhu la cac thUdng phieu phai thu Chung don gian la nhung
menh lenh hay ldi hda dupc the hien bang van ban, dupc tao ra
bdi ngudi mac np hda tra mpt khoan tien nhat dinh vao mpt
ngay xac dinh trdd'c trong tddng lai Td chdc ky phat thdong
phieu va do dd chiu trach nhiem viec thanh toan thi ddpc gpi
ben ky phat thuong phieu Td chdc ddpc nhan tien thanh toan
Khoan phai thu
Tril: Dp phdng np khd ddi
Khoan phai thu thuSn
Trang 26244 ChMng 4: Ke Toan Tai San Hgin Han
til thuong phieu se dupc goi la payee Thdcmg phieu co the cd
hoac khong phat sinh tien lai Mot doanh nghiep thudng thich
chap nhan thuong phieu vi ba ly do Thu nha't, ne'u co phat sinh
tranh cai lien quan den khoan np, khi do thuong phieu se dai
dien cho phap ly, mpt thong bao bdng van ban tu ben m&c na
ve ca khoan np lan sd tien np Thu hai, thuong phieu thudng c6
tien lai phat sinh va vi the nd mang lai thu nhap tiin lai cho
doanh nghiep da cung cap tin dung Thd ba, thddng phieu rat dl
dupc chuyen ddi thanh tien hdn khoan phai thu trudc khi n6
den han, thdng qua viec chuyen nhupng nd bdng each xac nhfin
phia sau td thUdng phieu va chuyen nd cho ngan hang hay cdng
ty tai chinh ThUdng phieu thudng dupc su dung trong nhiing
nghiep vu cd thdi han thanh todn dai nhd ban hang tra gdp,
hay ban nhdng mat hang cd gia tri ldn nhu may mdc, thie't bi
4.4.1.1 Chdp nhdn thuong phieu phdi thu
Gia su rang vao ngay 5/3/2003, ABC ban hang chiu cho
Michael Ltd chap nhan mpt thuong phieu phai thu, thdi han 60
ngay cd gia tri $100,000, lai suat 12%/ nam But toan ghi nhan
khi dd la:
Mar 5 Thuong phieu phai thu 100 000
Doanh thu 100,000 Trudng hpp khac la khi ABC cd khoan phai thu tir Jacky
Trading tri gia $10,000 da qua han Jacky yeu cau gia han thdi
gian thanh toan them 90 ngay, va ABC ddng y bdng viec chap
nhan mdt thuang phieu phai thu, thdi han 90 ngay, lai sua't 18%
thay cho khoan phai thu da qua han But toan ghi nhan sU viec
nay dupc trinh bay nhu sau:
Mar 5 Thuong phieu phai thu 10.000
Khoan phai thu 10,000
4.4.1.2 Tinh todn cdc sdlieu lien quan den thuong phieu
• Ngay den han: Thuang phieu thudng dupc phat hanh vdi
thdi han thanh toan td 30 de'n 180 ngay Ngay den han la ngay
ma thuong phieu can phai dupc thanh toan Nhiing dieu kien
thong thudng lien quan de'n ngay den han cd the la:
Trang 27Chuang 4: Ke Toin Tai Sin Ngin Han 245
- Mpt ngay cu the, nhif la "15/6/2003"
- Mpt sd thang nha't dinh sau ngay phat hanh thuong phieu,
vi du nhu" "sau thang sau ngay phat hanh" Be dcfn gian, ngudi
ta thudng suf dung cung ngay d thang thich hpp lam ngay den
han Vi du, thifcfng phieu phai thu phat hanh ngay 5/3 va den
han sau sau thang, se cd ngay den han la ngay 5/9
- Mpt sd ngay nhat dinh sau ngay phat hanh thifcfng phieu,
vi du, "45 ngay sau ngay phat hanh" Bieu quan trong la phai
loai trif ngay phat hanh thuong phieu, khi tinh ngay den han
Vi du, thUcfng phieu phat hanh ngay 5/3 va de'n han sau 60 ngay
thi se c6 ngay den han la ngay 4/5
- Thdri han no*: La dp dai cua khoang thdi gian tinh theo
ngay giua ngay phat hanh thuong phieu va ngay de'n han Voi
ciing vi du tren, thdi han np ciia thuong phieu dupc tinh nhif sau:
Sd ngay con lai trong thang 3 (31-5) 26
Sd ngay trong thang 4 30
Sd ngay trong thang 5 04
Tdng sd ngay gQ
- Tien lai va lai sua't: tien lai la chi phi cho viec chap
nhan tin dung hay thu nhap tif viec cung cap tin dung, dieu do
c6n tuy thupc xem do la ngudi nhan tin dung hay ngudi cung cap
tin dung Cdng thiic tinh toan tien lai nhu sau:
Tien lai = Von goc x Lai sua't x Thdi gian
Lai sua't thudng dupc phan anh theo nam Khi dieu kien
thanh toan ciia thuong phieu dupc tinh theo ngay, thi sd ngay
chinh xac can phai dUpc xac dinh de tinh tien lai Ciing vi du
tren vdi cac thuong phieu phai thu ciia ABC, tien iai se la:
Tign lai = $100,000 x 0.12 x (60/360) = $2,000
Bdi vdi cac khoan vay, hau het cac ngan hang deu tinh mot
nam co 365, tuy nhien thinh thoang mpt nam 360 ngay cung
diing de tinh toan cac khoan vay co tinh chat thuong mai
- Gia t r i den han: La tdng so tien nhan dupc tii mot
thuong phieu phai thu vao ngay de'n han Gia tri de'n han dude
tinh bang gia tri goc ciia thUOng phieu cong vdi tien lai
Gia tri de'n han = Gia tri goc + Tien lai
Trang 28246 Chuang 4: Ke Toan Tai San Ng&n Han
Gia tri den han cua thuong phieu c6 thai gian thanh toan
60 ngay, lai sua't 12%/nam, gia tri gd'c $100,000 dupc tinh toan
nhu sau:
G\i trj de'n han = $100,000 + $2,000 = $102,000
4.4.2 Ke toan thucfng phieu phai thu
4.4.2.1 Phdn dnh viec thu tien tit thuong phieu
Vao ngay 4/5/ 2003, thuong phieu va tiin lai da thu dupc td
Michael Ltd, but toan ghi nhan se la:
May 4 Tiin 102,000
Thuong phieu phai thu 100,000 Thu nhap tien lai 2,000
4.4.2.2 Thuong phieu phdi thu qud han
Khi ngudi phat hanh thuang phieu phai thu khong thanh
toan thuang phieu khi de'n han, thuang phieu phai thu khi do
dupc gpi la da qua han Ngudi ndm giu thuang phieu qua han se
lap mpt btit toan de chuyen tdng sd tien de'n han tir thUdng
phieu phai thu sang thanh khoan phai thu tir ben mdc np Neu
Michael khong thanh toan thuang phieu ciia anh ta khi den han
vao ngay 4/5/2003, ke toan se thuc hien biit toan sau day:
May 4 Khoan phai thu 102,000
Thuong phieu phai thu 100,000 Thu nhap tien lai 2,000
4.4.2.3 Chie't khdu thuong phieu phdi thu
Nhieu doanh nghiep can tien cho hoat dpng kinh doanh ciia
minh, thi hp ban thuang phieu phai thu cho ngan hang hay cac
cong ty tai chinh de thu tien han la nam giuf chung chd den han
thanh toan Cach lam nay dupc gpi la chie't kha'u bdi vi ngan
hang se trir bdt di khoan tiin lai tu gia tri den han ciia thuong
phieu, nham xac dinh so tiin thu dupc khi thanh toan tn/dc
han Ngudi ndm gid thuong phieu se ky ten cua anh ta (cd ta)
vao mat sau ciia thuang phieu va dua nd cho ngan hang Ngan
hang se thu gia tri de'n han ciia thuang phieu (gia tri gd'c va tiin
lai) vao ngay den han Neu ngudi ky phat thuang phieu khdng
chi tra khi de'n han, thi ngudi ndm giuf thuong phieu cd trdch
nhiem thanh toan cho ngan hang sd tien nay
Trang 29Chuang 4: Ki Toan Tai San Ngin Han 247
Chiet khau mpt thtfdng phieu co nghia la lay trddc tien lai
Chiet kha'u la so tien lai da bi trd Sd tien chiet khau dtfpc xac
dinh nhtf sau:
ChiS't kha'u = Gid trj de'n han x Lai sua't chie't kha'u x Thdi gian
"Thdi gian" trong cdng thdc d tren la sd ngay con lai chd den
ngay den han cua thddng phieu, bdi vi dd chinh la khoan thdi
gian ma ngan hang cho doanh nghiep nam gid thddng phieu ddpc
vay tien Ldu y rang, viec tinh toan khoan chie't kha'u cua ngan
hang cd lien quan chat che de'n gia tri den han cua thddng phieu
va sd ngay ma ngan hang nam gid thdong phieu
Gia sd rang thdflng phieu cd tri gia $100,000, lai sua't
12%/nam, thdi gian thanh toan 60 ngay (5/3-ngay phat hanh
thdong phieu) ddpc chie't khau vao ngay 15/3 (10 ngay sau ngay
phat hanh) vdi lai suat chiet kha'u cua ngan hang la 18% Trong
trddng hpp nay, vao ngay chie't kha'u, con lai 50 ngay (60-10)
ngan hang se gid thddng phieu cho den ngay de'n han Sd tien
chidt kha'u ddpc xac dinh khi dd la
Gii trj de'n han = $100,000 + ($100,000 x 12/100 x 60/360) = $102,000
ChiS't khau = $102,000 x 18/100 x 50/360 = $2,550
Khi thddng phieu da ddpc chie't kha'u, sd tien ma ngddi thu
hddng thddng phieu nhan ddpc se ddpc gpi la sd tien nhan ddpc
khi thanh toan trddc han td viec chiet khau thddng phieu, va no
ddpc tinh toan nhd sau:
Tien thu diTr/c = Gia trj de'n han - Chie't kha'u
Vdi cung cac dd lieu d tren, sd tien thu ddpc khi chie't kha'u
thdong phieu se la:
Tien thu dime = $102,000 - $2,550 = $99,450
Ne'u tien thu ddpc td viec chiet kha'u thdong phieu it hon gia
tri gdc cua thddng phieu, phan chenh lech dd se ddpc ghi np cho
tai khoan chi phi tien lai
Mar 15 Tien 99,450
Chi phi tidn lai 550
Thuong phieu phai thu 100,000
Trang 30248 Chuang 4: Ke Toan Tii Sin Ngin Han
Neu tien thu dddc tut viec chie't kha'u thtfdng phieu nhilu hdn
gia tri gd'c ciia thddng phieu, phan chenh lech dd se dddc ghi cd
cho tai khoan thu nhdp tiin lai
Trddc ngay den han ciia thddng phieu da chiet kha'u, ngan
hang se thdng bdo vdi ngudi phdt hdnh thddng phieu rang ngdn
hang hien dang nam gid no, vd vifc thanh todn se duoc thufc
hien true tiep vdi ngan hdng Ne'u ngudi phdt hdnh thUdng
phieu khdng thanh toan thuong phieu vd tien lai khi den han,
thuong phieu khi dd dddc goi Id thddng phieu qud han, but todn
sau day can phai dddc phan anh bdi ngudi thu hddng thddng
phieu khi phai thanh todn trach nhiem cua ho vdi ngan hdng:
Khoan phai thu (Michael) xxx
TiSn ' xxx TiSn xxx
Thuong phiSu phai thu xxx
Thu nhap tiSn lai xxx
4.4.2.4 But todn dieu chinh thu nhdp tien ldi vao thai
diem cudi ky
Tiin lai dupc tao ra theo thdi gian Khi thudng phieu phai thu
cd phat sinh tiin lai ma hien dang duoc doanh nghiep nam gifl
vao thdi diem cudi ky ke toan, thu nhap tiin ldi can phai dupc
tinh toan va ghi nhan Vi du nhu vao ngay 1/11, ABC ban hdng
chiu tri gia $10,000 va nhan thddng phieu phai thu cd thdi gian
thanh toan la ba thang, lai sua't 12%/nam Vao ngay 31/12, cudi
nam tei chinh, hai thdng tien ldi td thUdng phieu phai thu dS
dddc tao ra Vi the but toan dilu chinh la can thiet vao ngdy ldp
bao cao tai chinh nhdm ghi nhan thu nhap tiin lai:
Dec 31 Tien lai phai thu 200
Thu nhap tien lai 200 ($10,000 x 0.12 x 2/12)
Khi thddng phieu dUdc thu vao ngay 1/2 trong ndm tai chinh
mdi, but toan ghi nhan nhu sau:
Feb 1 Tien 10,300
Thuong phieu phai thu 10,000 TiSn lai phai thu 200 Thu nhap tien lai 100 (810,000 x 0.12 x 3/12)
Trang 31Chuang 4: Ke Toan Tai San Hgin Han 249
4.5 DANH GIA HANG TON KHO
Hang hoa la mot trong sd nhang tai san ldn nhat cua cac cda hang ban le hay trong cac doanh nghiep ban buon Ddi vdi cong ty thuong mai, trong nhiing hoat dong binh thudng cua doanh nghiep thi hang hda bao gom nhtfng loai hang ma doanh nghiep dtf trir phuc vu cho viec dem ban lai, nhtf la hang ton kho, hang dang di dtfdng, hang da ban nhtfng chtfa giao
4.5.1 Anh htfdng cua viec danh gia chinh xac hang ton kho den cac bao cao tai chinh
Nhung tai san quan trong nha't trong Bang can dd'i ke toan cua hau het cac doanh nghiep chinh la tien, khoan phai thu va hdng ton kho Trong sd ba loai tai san dd, hang hoa ton kho thi thtfdng cd gia tri ldn nha't Vi quy md tuong dd'i ldn ciia loai tai san nay, cho nen sai sot trong viec danh gia chung cd the din de'n nhung sai lech thtfc te ve tinh hinh tai chinh va thu nhap thuan Mdt sai sdt trong viec danh gia hang tdn kho co the mang lai nhieu tac ddng tren cac bao cao tai chinh cung nhtf hoan toan che lap phan tai san bang tien Sai sdt trong danh gia hang ton kho duong nhien se din de'n nhiing sd lieu sai lech tren bang can ddi ke toan ddi vdi tdng tai san ltfu dong, tdng tai san, vdn chu sd htfu, no phai tra Sai sdt cung tac dong den nhiing so lieu quan trong tren Bao cao thu nhap nhtf ddi vdi gia vdn hang ban, loi nhuan gpp, thu nhap thuan cho ky ke toan Cudi cung, rat quan trong de nhan ra rang hang ton kho cudi ky cua nam nay chinh
Id hang ton kho dau ky ciia nam tiep theo Tiep theo dd, bao cao thu nhap cua nam thd hai cung se bi sai sdt bang dung gia tri gdc
da sai sot trong viec danh gia hang ton kho
Ngoai ra, de tang cudng tinh co the so sanh dupc cua cac bdo cao tai chinh qua nhieu nam, phuong phap danh gia hang ton kho dupc chpn can phai ap dung nha't quan ttf nam nay sang nam khac Viec chuyen ddi ttf mpt phuong phap nay sang mpt phuong phap khac la khong dupc phep Ne'u stf thay ddi la can thie't, thi ly do cho stf chuyen ddi do, ban cha't ciia viec chuyen ddi, va nhiing tac dpng tai chinh can phai dupc phan anh trong phan ghi chu ciia Bang can ddi ke toan
Trang 32250 ChMng 4: Ke Toan Tai San Ngan Han
Mot van de cdn ban trong viec chon phuong phap danh gia hang ton kho tot nhat cho mot doanh nghiep cu the' la hang ton kho xua't hien ca tren Bang can ddi ke toan cung nhu Bdo cao thu nhap Chung ta se dupc tha'y d phan sau, phuong phap LIFO thi thich hpp nha't ddi vdi Bao cdo thu nhap vi nd dap ung di/pc nguyen tdc tUdng dng giua doanh thu vd gia vdn hang ban Tuy nhien nd lai khdng thich hpp ddi vdi viec do ludng hang tdn kho tren Bang can ddi ke toan, ddc biet trong thdi ky cd nhieu bidn ddng len xuong ve gia ca NgUdc lai phUdng phap FIFO lai thich hpp nha't dd'i vdi Bang can ddi ke toan, vi gid tri hang tdn kho cud'i ky se dupc phan anh sat nha't vdi gia tri hien tai vd vi the"
se cho mpt cai nhin thuc te hdn ve tinh hinh tdi chinh cua
doanh nghiep Ngudi dpc cac bao cdo tai chinh can phai luu $
cac phUdng phap danh gia hang tdn kho de cd the danh gia dupc anh hudng cua chung dd'i vdi bao cao tai chinh
PhdPng phap danh gia hang ton kho theo gia gdc
Gia gdc (gia thuc te) bao gdm ta't ca cac chi phi true tiep va gian tiep lien quan de'n viec mang hang hda de'n dieu kien san sang de ban Gia hda don, chi phi van chuyen, bao hiem trong qua trinh chuyen chd, chi phi bde vac, chi phi sua chda va sap
xep hang hda lien quan den viec chuan bi hang hda de ban, cic
chi phi kem theo viec nhan hang va kiem dinh hang hda, chi phi ldu kho trUdc khi hang hda dupc dem ban la nhdng chi phi can phai dupc tinh toan va phan bd cho hang hda Tuy nhien, khi mpt dpt hang mua bao gdm nhieu loai hang hda khac nhau thi that la khd khan de phan bd nhdng chi phi nay cho tdng loai hang hda nhdm xac dinh gia ddn vi cua chung Vi the, rat nhieu chi phi lien quan den hang hda se dupc tinh het vao ky
ke toan ma nd phat sinh hdn la cdng nd vao gia gdc cua hang
hda Ket qua la, chi co gid hda dan mdi duac sil dung khi tinh
todn gid don vi khi mua hdng hda
Danh gia hang hda theo he thdng ke khai thudng xuyen thi khac so vdi danh gia theo he thd'ng kiem ke dinh ky Sd khac nhau nay la do theo he thd'ng ke khai thUdng xuyen so lupng vd gia cua hang hda dupc phan anh thudng xuyen khi mua hang vd
Trang 33Chuang 4: Ke Toan Tai San Ngdn Han 251
khi ban hang Ddi vdi he thdng kiem ke dinh ky, chi kiem ke hang tdn cudi ky va dinh gia nd Gia vdn hang ban ddpc xac dinh bang each trd gia tri hang ton cudi ky ra khoi gia tri hang
cd the dem ban Theo he thdng ke khai thddng xuyen, gia vdn hang ban dddc tinh ngay mdi khi ban hang va gia gdc dddc chuyen td tai khoan hang tdn kho sang tai khoan gia vdn hang ban Gia tri hang tdn kho cudi ky la sd dd tren tai khoan hang t6n kho Cung cac sd lieu sau day ddpc sd dung de minh hoa cho cac he thdng danh gia theo ke khai thddng xuyen va kiem ke dinh ky
mm Stf iftfng Gii (Ion vj ^Ttfng gid trj
Jan 1 Hang ton da'u ky 50 $20 $1,000
31 Hang ton cudi ky
4.5.1.1 H$ thong ke khai thUdng xuyen
Theo he thdng nay, sd ldpng hang hda mua, ban va tdn kho ddpc theo ddi thddng xuyen tren the kho
- Phuang phdp gid thuc te dich danh: yeu cau mdi don vi
hang dem ban va mdi don vi hang ton kho ddpc xac dinh theo nhdng gia mua hda ddn cu the PhUOng phap nay khdng thich hpp vdi cac doanh nghiep kinh doanh sd lupng ldn hang hda vdi gia thap, hay ddi vdi cac loai chat long chda chung trong cac thiing chda ldn
Gia sd vao ngay 18/1, trong sd hang da ban cd 30 hang hoa trong dpt hang ton ngay 1/1, 10 hang hoa ddpc mua trong dpt hang ngay 15/1; trong so hang ban ngay 25/1 gom cd 5 hang hoa ton ngay 1/1, 35 hang hda mua ngay 15/1, 45 hang hda mua ngay 21/1
- Gia vdn cua 125 don vi hang ban ddpc xac dinh nhd sau:
Trang 34252 Chuong 4: Ke Toan Tai San Hgan Han
35 dan vi hang hda trong so hang t6n kho dau ky, $20 /ddn vi $700
45 ddn vj hang mua ngay 15/1 $22/ddn vj 990
45 ddn vi hang mua ngay 21/1, $21/ddn vi 945
• Gia tri hang ton kho cudi ky la phdn con lai $1,905 (1,000 + $1,650 + $1,890 - $2,635)
• Binh qu&n gia quyen bien doi: dupc goi la bie'n ddi vi dcfn
gia binh quan gia quyen mdi dupc tinh sau mdi lan nhap vat heu
Gia gdc hang cd the dem ban Dffn gia binh quSn = -
Tong sd ddn vj hang hda cd the dem ban Trong vi du tren, don gia binh quan sau ngay ddt mua hang ngay 15/1 la:
($1,000 + $1,650)7(50 +75) = $21.2/dtfn vi
- Khi dd gia vd'n hang ban vao ngay 18/1 la $ 848 ($21.2 x 40) 85 don vi hang tdn cd gia tri la $1,802 ($2,650 - $848) Cung each tinh toan, don gia binh quan sau dpt mua hang ngay 21/1 la: ($1,802 + Sl,890)/(85 + 90) = $21.1/dcn vi (lam trdn)
Gia vdn hang ban ngay 25/1 la $1,793.5 ($21.1 x 85)
- Gia tri 90 ddn vi hang ton kho va cudi thang 1 dupc xac dinh la Sl.898.5 ($3,692 - $1,793.5)
- First-in, first-out method (FIFO): Dua tren gia dinh ring
gia cua hang hda mua vao dau tien se la gia cua nhdng hang hda dupc ban ra dau tien Vi the, gia tri hang tdn kho se la gia cua nhdng hang mua mdi nha't Phuong phap nay cd the dupc ap dung cho bat ky doanh nghiep nao ma khdng can quan tam den ddng lUu chuyen thuc te ciia hang hda, vi gia thie't d tren chi dd cap den dong luu chuyen gia tri cua hang hda ma thoi
- Trong vi du tren, gia vd'n hang ban dupc tinh:
Jan 18 San 40 don vi (40 x S20) seoo
25 j Ban 85 don vi (10 x S20) + (75 x S22) U50
j Tdng gia vd'n hang ban S2J5J
Trang 35Chuang 4: Kg Toan Tai San Ngin Han 253
- Gia tri 90 dcto vi hang ton kho va cudi thang 1 dupc xac dinh la $1,890
($1,000 + $1,650 + $1,890 - $2,650)
- Last-in, first-out method (LIFO): Gia ciia nhtfng hang
mua cud'i ciing se la gia ciia nhiing hang ban dau tien Nhu vay, gia ciia nhtfng hang mua mdi nha't se ttfcfng tfng vdi doanh thu tren Bao cao thu nhap Gia tri hang ton kho cudi
ky la gia cua nhtfng hang mua cu nhat Tuy nhien, gia thie't nay khdng phu hpp vdi ddng ltfu chuyen thtfc te ciia hang hda trong hau het cac doanh nghiep
Trong vi du tren, gia vd'n hang ban dupc tinh:
Jan 18 Ban 40 don vi(40 x $22) $880
Gia tri 90 dtfn vi hang tdn kho va cudi thang 1 dtfpc xac dinh la $1,875 ($1,000 + $1,650 + $1,890 - $2,665)
4.5.1.2 H$ thong kiem ke dinh ky
Cung cac sd lieu d tren, nhtfng trong he thdng kiem ke dinh
ky, gia sd rang 90 dtfn vi hang ton kho vao ngay 31/1 dtfpc xac dinh thdng qua ke't qua kiem ke
Phuong phdp gid thiic te dich danh: Xac dinh gia tri hang
ton kho cudi ky va gia vd'n hang ban cho ciing ket qua nhtf khi
ap dung dd'i vdi he thd'ng ke khai thtfdng xuyen, bdi vi gia tri hang ton va gia vdn hang ban dtfpc tinh toan dtfa tren gia gd'c ciia nhtfng mat hang cu the da ban hoac dang tdn kho
Don gid binh quan co dinh: Chi tinh mpt don gia duy nha't
vao cudi ky ke toan Bon gia binh quan cd dinh trong he thdng kiem ke dinh ky cho ket qua khac vdi don gia trong he thdng ke khai thtfdng xuyen O day, don gia binh quan dtfpc tinh cho ta't
ca hang hda co the dem ban trong ca ky ke toan Trong vi du tren, don gia binh quan dtfpc diing de tinh gia tri hang ton cudi
ky nhtf sau:
Trang 36254 Chuang 4: Ke Toan Tai San Ngin Han
Dcfn gia binh quan = ($1,000 + $1,650 + $1,890)/ (50+75+90)
= $21.17 /fltfn vj (lam trdn) Gia trj hang ton cuoi ky = $ 21.17 x 90
= $ 1,905.3 Gia von hang ban = $1,000 + $1,650 + $1,890 - $1,905.3
= $2,634.7
First-in, first-out method (FIFO): Gia tri hang tdn cudi ky
can dupc tinh trudc va trir ra khoi gia tri hang co the dem bdn
de xac dinh gia vdn hang ban trong ky Anh hudng ciia viec sil dung phuong phap nay khi danh gia hang tdn kho la, gia tri hang tdn cud'i ky dupc tinh theo gia mdi nha't va gia vd'n hang ban la gia cua nhiing hang tdn kho cu nha't Luu y rdng, ket qua gia vdn hang ban va gia tri hang tdn kho cudi ky la nhu nhau trong ca hai he thdng ke khai thudng xuyen va kiem ke dinh
ky Dieu nay luon luon xay ra la vi gia tri hang tdn cudi ky theo
ca hai he thdng thi deu luon luon la gia ciia nhiing hang hda mua sau cung Trong vi du, 90 ddn vi hang hda tdn kho vdo cudi thang 1 dupc tinh toan la $1,890:
Gia tri hang tdn cudi ky = 90 x $ = $1,890
Gia vdn hang ban = ($1,000 + $1,650 + $1,890 - $1,890) = $2,650
- Last-in, first-out method (LIFO): Khi su dung phuong phap
LIFO trong he thd'ng kiem ke dinh ky, khdng cd mpt sU so sanh nao ve ngay phat sinh nghiep vu ban hang va ngay phat sinh nghiep vu mua hang Sd lupng hang hda dem ban trong ky dUpc xac dinh vdi gia mua mdi nha't Hay ndi each khac, cd the tinh gia cho nhung hang da ban ngay ca khi nd chua cd trong kho vao thdi diem ban hang Viec tinh toan nhu sau:
Gia trj hang tdn cudi ky = (50 x $20) + (40 x $2 = $ 1,880 Gia vdn hang ban = ($1,000 + $1,650 + $1,890 - $1,880) = $2,660
Trang 37ChMng 4: Ke Toan Tai San Ngin Han 255
4.5.2 Danh gia hang ton kho theo gia thap hdn giira gia goc va gia thi trtfc/ng (LCM)
Vao cudi ky ke todn, gia gdc cua hang ton kho dupc so sanh vdi gia thi trudng Neu vi nhtfng ly do nhu cac thiet hai vat chat, bien chat, hay giam gia, gia thi trudng cua hang ton kho giam xuong thap hon gia gdc, thi mot khoan 16 da phat sinh Khoan Id nay dtfpc ghi nhan bang each ghi giam gia tri hang ton kho xuong bang gia thi trtfdng Thuat ngtf "thi trtfdng" d day dtfpc hieu la gia tri thuan Trinh ttf danh gia nay dtfpc gpi la
quy tac Th&p hon giua gid gdc vd gid thi tritang Cd hai phtfdng
phdp cdn ban de danh gia hang ton kho theo thap hon gitfa gia gdc vd gid thi trtfdng: (1) theo tdng mat hang, va (2) theo nhdm hdng chu yeu
4.5.2.1 PhUOng phdp tinh theo tvCng mat hang
So sanh gitfa gia tri gd'c va gia tri thi trtfdng cua ttfng mat hdng trong sd hang tdn kho Ttfng mat hang rieng le khi dtfpc dtfpc ddnh gia theo gia tha'p hon cua no
Tha'p htfn gitfa gia gdc va gia thi trtfdng theo phtfong phap tinh theo ttfng mat hang
i P p Defn gia'- ' - * * Tong gii trj Tha'p htfn giira Gia goc Gii till Gia gd'c Gid thi trtftfng gii goc vi :-trudng • -> '.,>• • gii thi trtfdng
GiS trj hang tdn kho theo gia tha'p hon giiia gia gdc va gia thi trudng $13,952
4.5.2.2 PhUOng phdp theo nhdm hang chu ye'u
Khdng thtfc te khi do ltfdng dtfa theo ttfng mat hang, bdi vi co nhieu loai hang hda dong dang va mdi loai hang lai cd mpt gia hoan toan khac nhau, khi dd phtfong phap tinh theo ttfng nhdm hang dtfpc ap dung Theo phtfong phap nay, tong gia gdc va tdng gia thi trtfdng cho mdi nhdm hang se dtfpc diing de so sanh Mdi nhdm hang khi dd dtfpc xdc dinh theo gid tha'p hon cua no
Trang 38256 ChMng 4: Ke Toan Tai San rigin Han
Tha'p hon giua gia gdc va gia thi trudng theo phuong phap tinh theo tung nhdm hang
$14,465 giua gia gdc va
$2,352 4,338 1,020 6.440
$14,150 gia thi trudng $14,150 $14.150 4.5.3 Danh gia hang tdn kho theo phtfong phap u'd'c tinh
Khi sd dung he thdng ke khai thudng xuyen gia vdn hang ban va gia tri hang tdn cudi ky luon luon san cd thdng qua sd lieu ke toan cung cap Tuy nhien, nhieu doanh nghiep nhu cdc cua hang bach hda thudng sd dung he thdng kiem ke dinh ky Nhu da biet, he thd'ng nay ddi hdi phai kiem ke hang tdn kho cudi ky de xac dinh gia tri hang tdn cud'i ky Viec kiem ke cudi
ky rat mat thdi gian va lai tdn kem nen chi duoc thuc hien vao cud'i nien do ke toan Trong khi dd, ban lanh dao luon ddi hdi
ho phai duoc cung cap bao cao tai chinh hang thang Vi vay,
thay vi phai Idem ke, ke toan da sd dung phuong phdp tinh theo
gid bdn le hoac phuong phdp tinh theo ldi gop de udc tinh gia
tri hang tdn kho ma khdng can thuc hien viec kiem ke
4.5.3.1 Phuong phdp tinh theo gid bdn le
Nhu ten goi cua nd, phuong phap nay thudng dUdc cac doanh nghiep ban le ap dung de Udc tinh gia tri hang tdn kho cud'i ky Phuong phap nay duoc sd dung bdi vi cac mat hang trong mot cua hang ban le thudng cd mot bang gia hay nhung ma sd ma vach Thdng thudng kiem ke hang tdn theo gia ban le td nhCing bang gia hay nhdng ma so ma vach nay, va giam gia tri cua chiing xuong thanh gia gd'c thdng qua viec sd dung phuong phap tinh theo gia ban le
Trang 39Chuang 4: Ke Toan Tai San Ngin Han 257
Theo phuttng phip nay, vi#c kilm ke hang ton kho dddc thuc hi|n va danh gia theo gia bdn le va gia tri nay sau do dddc chuyln thanh gia gdc nham phuc vu cho cac muc dich bao cao tai
chinh Be cd thi sd dung phUdng phap nay, gia tri hang cd the
ban theo gia gdc se bi chia bdi gid tri hang cd the ban tinh theo gid bdn le, de tinh todn dddc mdi quan he gida gia gdc va gia ban
IS vd dddc goi la ty le gia gd'c tren gia ban le Be minh hoa, nhdng thdng tin sau day da dddc tap hop td cdc ghi chep cua ke toan
Gii gdc Gii bin le Gia trj hang tdn da'u ky $30,000 $40,000
Gid tri hdng ton cudi ky theo gia gdc ddpc xac dinh nhd sau:
Gii g6'c Gii ban le Gii trj hang tdn diu ky $30,000 $40,000
Gii tn hang c6 thd bin $150,000 $200,000
Ty l§ gii gdc tr§n gii bin le
$150,000 / $200,000 = 75%
Udc tinh gii tri hang tdn cudi ky theo gii bin le $80,000
Udc tinh gii tri hang tdn kho cudi ky theo gia gdc $60,000
Gia vd'n hang ban khi dd ddpc xac dinh la $90,000 ($150,000 gid tri hdng co the ban trd di $60,000 gia tri hang ton cudi ky theo gid gdc)
Ty le ndy ddpc dp dung de xac dinh gia tri hang ton kho ddpc xac dinh bdng kiem ke thdc te tinh chinh xac cua gia tri hdng ton cudi ky theo phddng phap nay, thi phu thupc vao thanh phan cua hang tdn kho trong mdi lien he vdi thanh phan cua hang hda ddpc sd dung de tinh ty le Phdong phap nay dda tren gia thie't rang hang ton cudi ky bao gom ciing thanh phan vdi cdc ty le gia gd'c khac nhau nhd vdi sd hang hda chda trong gia tri hang cd the ban
Trang 40258 Chuong 4: Ki Toin Tii San Ng&n Han
4.5.3.2 Phuong phdp tinh theo ty If lai gop
Mot sd doanh nghiep khdng duy tri dupc viec theo doi gii ban le cua hang ton dau ky va hang mua trong ky Ne'u nhdng thong tin nay khong c6 sin, phtfong phap tinh theo gia ban le khong the duoc ap dung Tuy nhien gia tri hang ton cudi ky vin co the dupc xac dinh ma khong can kiem kS thong qua viec su dung phuong phap tinh theo ty le lai gdp Phuang phap nay cung hdu dung trong truong hop tinh gia trj hang hoa da bi mat hay bi thiet hai do hoa hoan hay nhfing mat mat khac PhUdng phap nay dua tren gia thie't ring ty 1$ lai gdp xem nhu khdng thay ddi tif ky nay sang ky khdc Ndu can phai xac dinh gia tri hang tdn cudi ky ndy, thi can phdi siif dung ty le lai gop (ty le lai gop tren doanh thu thuin) cua
ky ke toan trUdc dd
Gia suf rdng, hang tdn kho ciia mpt doanh nghiep da bj thieu hiiy hoan toan sau mpt tran hoa hoan Xem xei lai hoat dpng ciia hai nam trUdc dd cho tha'y ring ty le lai gdp
la 30% Vao ngay xay ra hda hoan, cac sd lieu da duoc chuyen day dii sang sd cai va sd sach dupc cat giu an toan trong ket sdt chdng chay So du ciia nhung tai khoan cd lien quan nhu sau:
Sd dU np (cd) Doanh thu ban hang ($200,000)
Hang ban bi tra va giam gia hang ban 10.000
Hang mua tra lai va giam gia hang mua (7.000)
Chi phi van chuyen hang mua 2 000