KHAI NIEM B at dong san BDS dau ttf bao gom cac loai tai san: quyen sii dung dat, nha hoac mot phan nha hoac ca nha va dat, cor sof ha tang do ngtfdi chu sd hufu hoac ngifdi di thue tai
Trang 1Chitting 12
TRONG BOANH NGHIEP
■ _
A- KE TOAN BAT DONG SAN DAU TlT
1 KHAI NIEM
B at dong san (BDS) dau ttf bao gom cac loai tai san: quyen sii dung dat, nha hoac mot phan nha hoac ca nha va dat, cor sof ha tang
do ngtfdi chu sd hufu hoac ngifdi di thue tai san theo hop dong thue tai
chinh ndm gift n h im muc dich thu lori tif viec cho thue hoac chcf tang
gid, chuf khong phai de:
- Suf dung trong san xuat, cung ufng hang hoa, dich vu hoac suf dung cho muc dich quan ly
- Ban trong ky kinh doanh thong thtfdng Nhtf vay, cac loai BDS sau day khong dtfcfc coi la BDS dau ttf:
+ BDS mua de bdn trong ky kinh doanh thong thtfdng hoac xay dtfng de bdn trong ttfcfng lai gan
+ BDS xay dtfng cho ben thuf ba + BDS chu sd hufu suf dung
+ BDS dang trong qua trinh xay dtfng vdi muc dich de suf dung trong ttfcfng lai dtfdi dang BDS dau ttf
2 M 0T SO QUY DINH LIEN QUAN DEN KE TOAN BA T DONG
s A n d a u TU
(1) Mot bat dong san dau ttf dtfcfc ghi nhan la ta i san phai thoa man dong thdi hai dieu kien sau:
a) C h ic chan thu dtfcrc ltfi Ich kinh te trong ttfcfng lai;
b) Nguyen gid cua bat dong san dau ttf phai dtfcfc xdc dinh mot cach dang tin cay
(2) Bat dong san dau ttf phai dtfcfc xdc dinh gid tri ban dau theo nguyen gid Nguyen gid cua bat dong san dau ttf bao gom ca cdc chi phi giao dich lien quan trufc tiep ban dau
(3) Cac chi phi lien quan den bat dong san dau ttf phat sinh sau ghi nhan ban dau phai dtfcfc ghi nhan la chi phi san xuat, kinh doanh trong ky, trif khi chi phi nay c6 kha nang chac ch in 1dm cho bat dong san dau ttf tao ra lori Ich kinh te trong ttfcfng lai nhieu horn
Trang 2mtic hoat dong dirge danh gia ban dau thi dirge ghi tdng nguyen gia bat dong san dau tir
(4) Sau ghi nhan ban diu, trong thoi gian nam giuf, cho thue hoat dong bat dong san dau tir dirge xac dinh theo nguyen gia, so khau hao luy ke va gia tri con lai
(5) Viec chuyen tir bat dong sdn d£u tuf sang bat dong san chu sd hufu suf dung hay hang ton kho va ngtfgc lai chi dirge thtfc hien khi co sir thay doi ve muc dich suf dung nhuf cac trtfdng hgp sau:
a) B at dong san dau tir chuyen sang bat dong san chu sd hufu suf dung khi chu sd hufu bat dau suf dung tai san nay;
b) B at dong san diu tir chuyen sang hang ton kho khi chu sd hufu bat dau trien khai cac cong viec sufa chufa, cai tao nang cap odn thiet cho muc dich ban;
c) Bat dong san chu sd hufu suf dung chuyen sang bat dong san dau tuf khi chu sd hufu ket thuc suf dung tai san do;
d) Hang ton kho chuyen sang bat dong san dau tir khi chu sd hufu bat dau cho ben khac thue hoat dong;
e) B at dong san xay dtfng chuyen sang bat dong san dau ttf khi ket thuc giai doan xay dtfng, ban giao dtfa vao dau ttf (trong giai doan xay dtfng phai tuan theo Chuan mtfc ke toan so' 03 - "Tai san co dinh hufu hinh")
(6) Khi mot doanh nghiep quyet dinh ban mot bat dong san dau ttf
ma khong co giai doan sda chufa, cai tao nang cap thi doanh nghiep vdn tiep tuc ghi nhan Id bat dong san d&u ttf cho den khi bat dong san dau ttf do dtfgc ban ma khong chuyen thanh hang ton kho
(7) Doanh thu tir viec ban bat dong san dau ttf dtfgc ghi nhan la toan bo gia ban (gia ban chtfa co thue GTGT doi vdi trtfdng hgp doanh nghiep ap dung phtfcfng phap tinh thue GTGT theo phtfcfng phap khau trir thue)
Trtfdng hgp ban bat dong san dau ttf theo phtfang thufc tra cham thi doanh thu dirge xae dinh theo gia ban tr a ngay (gia ban chtfa co thue GTGT doi vdi trtfdng hgp doanh nghiep ap dung phtfang phdp tinh thue GTGT theo phtfang phap khau trir thue) Khoan chenh lech giufa gia ban tra cham va gia ban tra ngay vd thue GTGT dtfgc ghi nhan la doanh thu tien lai chtfa thtfc hien theo quy dinh cua Chuan mtfc ke todn so 14 -
"Doanh thu va thu nhap khac"
(8) Doi vdi cac dan vi chuyen kinh doanh bat dong san thi dtfgc ke todn theo cac trtfdng hgp sau:
- Doi vdi cac bat dong san khi mua ve da xac dinh ro muc dich de bdn trong ky dtfgc ke toan tuan theo Chuan mtfc ke todn so' 02 “Hang ton kho”;
Trang 3- Doi vdi bat dong san khi mua ve chua xac dinh ro difac muc dich siif dung trong tifang lai hoac mua v4 de chuyen cho thue hoat dong (thoa man di§u kien ghi nhan BDS dau tif) thi dufo’c ke toan tuan theo Chuan mifc ke toan so 05 “Bat dong san dau tuf”
(9) Rieng doi vdi cac doanh nghiep la ngan hang, to chufc tin dung va to chufc tai chlnh khac, viec ke toan BD S dau tif dufcfc hifdng d§n trong mot v&n ban rieng ma khong ap dung theo quy dinh tai thong tif nay
3 TINH GlA BAT DONG SAN DAU TlT
Bat dong san dau tif difac ghi nhan theo nguyen gia Nguyen gia cua bat dong san dau tif la toan bo cac chi phi (tien mat hoac tifang difang tien) ma doanh nghiep bo ra hoac gia tri hap ly cua cac khoan khac difa ra trao doi de co difcrc bat dong san d&u tif tinh den thdi diem mua hoac xay difng hoan thanh bat dong san dau tif do
Tuy thuoc vao tifng trifdng hcrp, nguyen gia cua bat dong san d&u tif difac xac dinh nhuf sau:
3.1 Mua s&m
- Nguyen gia cua bat dong san dau tif difac mua bao gom gia mua
va cac chi phi lien quan trifc tiep den viec mua, nhif: Phi dich vu tu van v§ luat phap lien quan, thue trifdc ba va chi phi giao dich lien quan khac,
- Trifdng hap mua bat dong san dau tif thanh toan theo phifang thufc tra cham, nguyen gia cua bat dong san dau tif difac phan anh theo gia mua tra tien ngay tai thdi diem mua Khoan chenh lech gitfa gia mua tra cham va gia mua tra tien ngay difac hach toan vao chi phi tai chlnh theo ky han thanh toan, trif khi so" chenh lech do difac tinh vao nguyen gia bat dong san dau tif theo quy dinh cua Chuan mufc ke toan so" 16- "Chi phi di vay";
3.2 X ay dtfng
Nguyen gia cua bat dong san dau tuf tif xay difng la gia thanh thifc
te va cac chi phi lien quan trifc tiep cua bat dong san dau tuf tinh den ngay hoan thanh cong viec xay difng;
3.3 Thue ta i chlnh
- Trifdng hap b at dong san thue tai chlnh vdi muc dich de cho thue hoat dong thoa man tieu chuan ghi nhan la b at dong san dau tif thi nguyen gi& cua bat dong san dau tif do ta i thdi diem khdi dau thue difac thifc hien theo quy dinh cua Chuan mifc ke" toan so"
06 - “Thue ta i san”
Cac chi phi sau khong difac tinh vao nguyen gia cua bat dong san dau tuf:
Trang 4- Chi phi phat sinh ban dau (trir trudng hop cac chi phi nay la can thiet de dua bat dong san dau tu vao trang thai s&n samg suf dung);
- Cac chi phi khi mdi dua bat dong san d§u tu vao hoat dong lan dau trudc khi bat dong san dau tu dat tdi trang thai hoat dong binh thudng theo du kien;
- Cac chi phi khong binh thudng ve nguyen vat lifeu lao dong hoac cac nguon luc kh&c trong qua trinh xay dung bat dong s an d&u tu
4 KHAU HAO BAT DONG SAN DAU TIJ
Trong qua trinh nam giuf chd tang gia, hoac cho thue hoat dong phai tien hanh trich khau hao bat dong san dau tu Khau hao bat dong san dau tu duac ghi nhan la chi phi kinh doanh trong ky Doanh nghiep co the dua vao cac bat dong san chii sd hufu s;uf dung cung loai
de udc tinh thdi gian suf dung htfu Ich va xac dinh phuang phap khau hao cua bat dong san dau tu
5 KE TOAN CHI TIET
Ke toan chi tiet BDS dau tu dugc thuc hien tu nhir' TSCD
6 K E TOAN TONG H 0 P
6.1 T ai k hoan sii dung
Ke toan tong hcfp BDS dau tu sii dung TK 217 “B>at dong san dau
tu \ Ket cau tai khoan nay nhu sau:
B en N g: Nguyen gia bat dong san dau tu tang len.
B en Co: Nguyen gia bat dong san dau tu giam xuong.
S d d u ben N g: Nguyen gia bat dong san dau tu hien cd.
6.2 Phtfcfng phap phan anh
(1) Khi mua bat dong san dau tu theo phuang thufc tra ti§n ngay:
a) Neu doanh nghiep nop thue GTGT theo phuong phap khau truf, ghi:
Ng TK 217 - Bat dong san dau tu
Ng TK 133 - Thue GTGT dugc khau trif (13312)
Cd cac TK 111, 112, 331
b) Neu doanh nghiep nop thue GTGT theo phiftfng phap tinh true tiep tren, ghi:
Ng TK 217 - Bat dong san d?lu tu
Cd cac TK 111, 112, 331
(2) Khi mua bat dong san dau tu theo phuang thufc tra cham:
Ke toan ghi:
- Neu doanh nghiep nop thue GTGT theo phuang phap khau trif se ghi:
N g TK 217 —» Ghi theo gia tra tien ngay
Ng TK 242 —> Lai tra cham
N g TK 133 -> Thue GTGT dau vao
Cd TK 331 —> Tong so' tien phai thanh toan
Trang 5- Neu doanh nghiep nop thue theo phifong phap true tiep, se ghi:
No TK 217 —> Ghi theo gia tra tien ngay (da co thue)
No TK 242 —> Lai tra cham
Co TK 331 —> Tong so' tiln phai thanh toan
(3) Khi nhan difcrc BDS dau tif cho XDCB hoan thanh, k£ toan ghi:
No TK 217
Co TK 241 (4) Khi chuyen BDS chu sd huU sif dung (tufc la TSCD) thanh BDS dau tu,
ke toan se ghi:
- Chuyen NG:
Ncr TK 217
Co TK 211, 213
- Chuyen gia tri hao mon:
No TK 2141 (2143)
C6 TK 2147 (5) Khi chuyen hang hoa BDS thanh BDS dau tif, ke toan ghi:
No TK 217
Co TK 156 (1567) (6) Khi ban BDS dau tif, ke toan phan anh cac noi dung:
- Ghi nhan doanh thu:
No TK 111, 112, 131
C6 TK 511 (5117) -» Gi£ b in
Co TK 333 (3331) -> Thue GTGT Neu doanh nghiep nop thue theo phtfOng phap trifc tiep, ke toan ghi:
No TK 111, 112, 131
Co TK 511 (5117)
- Ghi giam BD S dau tif:
No TK 214 (2147) -> Gia tri hao m6n
No TK 632 —> G ia tri con lai
C6 TK 217 —> Nguyen gia
(7) Khi chuyen BDS dau tif thanh hang h6a BDS, ke toan ghi:
No TK 156 (1567) -> G ia tri c6n lai
No TK 214 (2147) -> G ia tri hao mon
C6 TK 217 —> Nguy§n gia
(8) Khi chuyen BDS dau tuf thanh BDS chu scr httu suf dung, kg' toan ghi:
- Chuyen NG:
No TK 211 (213)
Co TK 217
Trang 6- Chuyen gia tri hao mon:
No TK 2147
Co TK 2141 (2143) (9) Khi khau hao BDS dau ttf dang nim giuf chd tang gid va dang cho thue hoat d<?ng, ke toan ghi:
No TK 632
Co TK 214 (2147) Dong thdi can cuf vao khau hao da tinh ghi don ben No TK 009 “Ngudn von khau hao”
(10) Khi cho thue hoat dong BDS dau to, ke toan phan anh cac noi dung:
- Ghi nhSn so tien khach hang tra trtfdc ve khoan tiln thue:
No TK 111, 112
Co TK 338 (3387) -» Gia chua co thue
Co TK 333 (3331) -> Thue GTGT
- Ket chuyen doanh thu cua ky ke toan
No TK 338 (3387)
Co TK 511 (5117) Sang ky ke toan sau tiep tuc ket chuyen doanh thu nhtf tren
Doi vdi doanh nghiep nop thue GTGT theo phuong phap trifc tiep,
ke toan phan anh nhir sau:
- Ghi nh&n tidn cho thue nhan trudc:
No TK 111, 112
Co TK 338 (3387) -> Gia da co thue GTGT
- Ket chuyen doanh thu cua ky ke toan:
No TK 338 (3387)
Co TK 511 (5117)
- Cuoi k$r khi xac dinh duoc sd thue GTGT phai nop
No TK 511 (5117)
Cd TK 333 (3331) Cac khoan chi phi phat sinh lien quan den hoat dong cho thue BDS dau tif:
- Neu chi phi phat sinh trong ky khong qua ldn thi tinh het vao gia vo'n hang ban
No TK 632
No TK 133 —> Thue GTGT d§u vao (neu co)
Cd TK 111, 112, 331,
- Neu chi phi phat sinh ldn thi trtfdc het ghi nh^n qua TK 142 (1421) hoac 242
No TK 142 hoac 242
No TK 133 —> Thue GTGT dlu vao (neu co)
Cd TK 111, 112, 331,
Trang 7Sau do khi phan bo dan vao gia von hang ban se ghi:
No TK 632
Co TK 142 (242)
- Neu can theo doi chi phi de tinh gid thanh dich vu cho thue thi phan anh ttfong ttf trong phan ke toan TSCD cho thue hoat dong da giOi thieu of chuong K§' toan tai san co dinh
(11) Khi nhtfong ban hoac thanh ly BDS dau tu, ke toan phan anh cdc noi dung:
- Phan anh BDS ddu tu giam xuong
No TK 214 (2147) —> Gia tri hao mon
No TK 632 —> Gia tri con lai
Co TK 217 —> Nguyen gia
- Ghi nhan khoan tien thu dtfgc do nhtfgng ban hoac thanh ly
No TK 111, 112, 131
Co TK 511 (5117) -> Gia ban
Co TK 333 (3331) -> Thue GTGT Neu doanh nghiep n6p thue theo phuong phap tru'c tiep, ke toan se ghi:
No TK 111, 112, 131
Co TK 511 (5117)
- Truong hop ban theo phuong thufc tra cham, tra gop ke toan se ghi:
No TK 111, 112, 131
Co TK 511 (5117) —> Gia ban tinh theo gia tra ngay
Co TK 338 (3387) Lai tra cham
Co TK 333 (3331) Thue GTGT Dinh ky ket chuyen khoan lai tra cham:
No TK 338 (3387)
Co TK 515 Neu doanh nghiep nop thue GTGT theo phuong phap true tiep, kt; toan se ghi:
No TK 111, 112, 131
Co TK 511 (5117) —> Gia ban tra ngay co thue GTGT
Co TK 338 (3387) Lai tra cham Dinh ky cung ket chuyen lai tra cham:
No TK 338 (3387)
Co TK 515
- Cac khoan chi phi phuc vu cho viec nhtfgng ban, thanh ly BDS dau ttf,
ke toan se ghi:
No TK 632
No TK 133 Thue GTGT dau vao (neu co)
Co TK 111, 112, 331,
Trang 8Chitting 13
KE TOAN HOAT BONG BAO TO TAI CHINH■ ■
TRONG DOANH NGHIEP
Dau tuf tai chinh la hoat dong khai thac, suf dung nguon luc tiln cua doanh nghiep de dau tu ra ngoai doanh nghiep nham tang thu nhap va nang cao hieu qua hoat dong kinh doanh cua doanh nghiep
Noi cach khac, tien von dugc huy dong tu' moi nguon lire cua doanh nghiep, ngoai viec suf dung de thufc hien hoat dong san xuat kinh doanh tai doanh nghiep thi doanh nghiep con co the dau tu* vao cac doanh nghiep, linh vUc khac de nang cao hieu qua suf dung dong von, lam sinh lgi von nhiT: dau tuf vao thi trUo'ng chufng khoan, gop von lien doanh, cho vay von
1 K E TOAN CAC KHOAN DAU TU CHLfNG KHOAN
1.1 Noi dung
Dau tuf chufng khoan la hoat dong dau tir tai chinh dung von nhan roi de mua cac loai chufng khoan nham muc dich hudng lai hoac chia
se lgi Ich va ca trach nhiem vo’i doanh nghiep khac cung nhir suf dung
chufng khoan lam doi tirgng kinh doanh.
Chufng khoan bao g6m: Co phieu va trai phieu
* Co phieu: la chufng chi phap ly xac nhan phan von gop ciia chu sd
hufu vao cac cong ty co phan, cac chu sa hufu nay dirge goi la cac co dong.
Co dong dufgc hudng lgi trie co phan - goi la co trie, c&n cuf vao ket qua hoat dong kinh doanh cua cong ty co ph&n, nhirng dong thdi cung phai chiu rui ro khi cong ty bi thua 16, giai the hoac pha san theo dieu
lc cong ty co phan hoac luat pha san doanh nghiep
* Trai phieu: La chting chi vay ng co ky han va cd lai do Nha nuftic hoac cua doanh nghiep phat hanh nham vay von de dau tir phdt trien Trai phieu gom cac loai sau:
- Trai phieu Chinh phu: La chting chi vay ng cua Chinh phu do Bo Tai chinh phat hanh dirdi cac hinh thufc: Tin phieu kho bac Nha nirdc, trai phieu kho bac Nha nirdc, trai phieu cong trinh
+ Tin phieu kho bac nha nude: la mot loai trai phieu ngan han (dudi 1 nam) dugc phat hanh thong qua dau thau do Bo Tai chinh va Ngan hang nha nude to chtic
Trang 9Loai trai phieu nky khong phai chi nham muc dich vay vo"n cho
Ngan sach quoc gia ma muc dich cao hcfn cua no la thifc hien chlnh sach tien te, khac phuc tinh hinh lam phat, nham bao dam hgp ly khoi lifgng tien te trong lifu thong
+ Trai phieu kho bac Nha mfdc la loai tr&i phieu trung han va dai han phat hanh cho ngan sach nha mfdc
+ Trai phieu cong trinh: \k m6t loai trai phieu Chlnh phu difcfe
phat hanh de xay difng c&c cong trinh, dif an do Chlnh phu va dia phifcfng thifc hien Von hoan tra trai phieu (goc va lai) difgc lay tif ngu6n thu cua cong trinh khi difa vao suf dung
- Trai phieu cong ty: la chufng chi vay ng do cong ty co phan ph&t hanh de vay von cua quin chung trong thcfi gian dai Trai phieu difgc phat hanh khi cong ty co phan can them von hoat dong (sau khi da gop du von co phan) nhifng khong chon giai phap tang von vi thu tuc phien phufc hoac khong muon nhan them co dong
Chu sd hufu trai phieu goi la trai chu - dufgc hiforng mot khoan tien ldi nhat dinh bat ke ket qua hoat d6ng cong ty ldi hay 16
T iln goc cua trai phieu difgc thanh toan 1 lan khi den han Tien lai dufgc thanh toan theo mot trong cac phifofng thufc: thanh toan ngay khi phat hanh trai phieu, thanh toan theo dinh ky, thanh toan mot ldn cung vdi tien goc cua trai phieu
- Trai phieu Ngan hang: La trai phieu do cac Ngan hang thifcfng mai phat hanh de huy dong von qua sif cho phep cua Ngan hang Trung ifo'ng
• Gia tri cac loai chufng khoan dau tif phai difgc ghi so theo gia thifc te mua chufng khoan (gia goc)
Gia goc = Gia mua + Chi phi dau tif (hoa hong moi gidi, le phi, )
• Cuo'i nien do ke toan, neu gia thi trifdng cua chufng kho&n bi giam xuong thap han gia goc, ke toan phai lap dif phong giam gia dau tif chufng khoan
1.2 Ke to an dau tuf CK ng&n han
1.2.1 T a i k h o a n sit d u n g
TK 121 “Dau tuf chufng khoan ngan han”
- Ben Ng: Tri gia chrtng khoan dau tif ngan han mua vao hoac
chuyen doi tif chufng khoan dau tuf dai han
- B en Co: Tri gia chufng khoan dau tif ngan han chuyen nhifgng,
d&o han hoac difgc thanh toan
S d d u ben Ng: Tri gia chufng khoan dau tif ng^n han doanh nghiep
dang nam giuf
TK 121 co 2 tai khoan cap 2: TK 1211 “Cd phieu”; TK 1212 “T r£i phieu, tin phieu, ky phieu”
Trang 101.2.2 Noi d u n g vd phxitfng p h d p p h d n dnh
• Mua chtfng khoan dau tu* ngan han Ncr TK 121 Theo gia goc = gia mua
Co TK 111 112, 331 + chi phi dau tuf
• Dinh ky thu lai tir hoat dong d§u tiT chtfng khoan Ncf TK 111, 112: thu lai bang tien mat da nhap quy hoac tien gtfi Ngan hang
Ntf TK 138 (1388): Xac dinh khoan lai se thu nhtfng chtfa thu dtftfc
Ntf TK 121: Stf dung lai de bo sung chtfng khodn d&u tir
Co TK 515: So lai thu dinh ky
• Trufdng htfp doanh nghiep can von va phai nhtftfng ban trtfdc han:
- Neu gia nhtftfng ban > gia goc —> Lai: Ke toan hach toan khoan lai vao doanh thu hoat dong tai chinh
Ntf TK 111, 112: Gia ban:
Co TK 121: gia goc
Co TK 515: Lai do gia ban > gia goc
- Neu gia nhiTtfng ban < gia goc —» L6: Ke toan hach toan khoan
16 nay vao chi phi tai chinh:
Ntf TK 111, 112: Gia ban Ntf TK 635: L6 do gia ban < gia goc
Co TK 121: gia goc
• Chi phi phat sinh (hoa hong, moi gidi, le phi ) khi nhiTtfng ban dtftfc hach toan vao chi phi hoat dong tai chinh
Ntf TK 635
Co TK 111, 112, 141
• Khi thanh toan trai phieu den han:
Ntf TK 111, 112: So tien nhan dtftfc khi thanh toan trai phieu den han
Co TK 121: gia goc
Co TK 515: Lai nh^n dtftfc khi dao han (lieu co)
1.3 Ke toan d au tu" chufng khoan dai han
1.3.1 Tdi k h o d n silt d u n g
Ke toan dau ttf dai han khac stf dung TK 228 “Ddu ttf dai han khac”
Ket cau tai khoan nay nhtf sau:
Ben N o: Gia tri thtfc te cac khoan d&u ttf dai han khac tang.
B en Co: Gia tri thtfc te cac khoan dau tuf dai han khac giam.
So d u ben N o: Gia tri thtfc te cac khoan dau ttf dai han khde hien
co cua doanh nghiep
Tai khoan 228 co 3 tai khoan cap 2: