117 sơ đồ kế toán áp dụng cho đơn vị sự nghiệp có thu

Cac sd do di/dc trinh bay theo cac phan hanh chu yeu trong che do ke toan HCSN, gom: Ke toan tien va vat tir, TSCD, thanh toan, cac khoan thu, qua trinh tiep nhan va sir dung kinh phi h

CHU BIEN - THAC SY HA THI NGOC HA

CN LE THI TUYET NHUNG, CN NGHIEM MANH HUNG

1 1 7 SO 0 0

OONkVIISUiNGHIEPiCOlTHU

NGAY116/1/2002 CUfl CHINH

BIEN SPAN TH EO.CHE DO

S l/N G H IE P ATi KE TOAN

• K E T O A N C A C P H A N H A N H :

TIEN VA VAT TU; TSCO; THANH TOAN; NGUON KINH PHI; CAC KHOAN THU, CHI; TONG HOP QUA TRiNH TIEP NHAN VA SLf DUNG KINH PHI HOAT DONG, KINH PHI DUAN, KINH PHI THEO DON DAT HANG CUA NHA NUOC; DOANH THU, CHI PHISXKD

• K E T O A N T H U E :

GlATR! GIATANG, THU NHAP DOANH NGHIEP; CAC LOAITHUE KHAC

• DANH MUC, BIEU MAU BAO CAO TAI CHINH CUA DON V| S li NGHIEP CO THU

• THONG T U SO 121/2002/TT-BTC NGAY 31/12/2002 CUA BO TAI CHINH HUO NG DAN KE TOAN DON Vj SU NGHIEP CO THU.

m

THO NG T U SO 03/2004/TT-BTC NGAY 13/1/2004 CUA BO TAI CHINH HUONG DAN KE TOAN CAC DON Vj HCSN THL/C HIEN LUAT NGAN SACH NHA NUOC VA KHOAN CHI HANH CHINH

LUAT KE TOAN, LUAT THONG KE

NHA XUAT BAN TAI CHINH

Ha Noi - 2004

CHU BIEN - THAC SY HA THj NGOC HA

C N LE T H I T U Y E T N H U N G , C N N G H I E M M A N H H U N G■ •

117 SO DO KE TOAN

DA THIfC HIEN NGHIDINH SO 10/ND-CP■ ■ ■ ■NGAY 16/1/2002 CUA CHINH PHU

BIEN SOAN THEO CHE DO KE TOAN HANH CHINH S I/ NGHIEP • • • •

d A SLfA DOI, BO SUNG DEN THANG 3/2004 VA LUAT KE TOAN

Tien va vat tu; TSCD; thanh toan; nguon kinh phi; c a c khoan thu, chi; tong hop q u a trinh tiep nhan va sa dung kinh phi hoat dong, kinh phi d u an, kinh phi theo don d a t hang c u a Nha nude; doanh thu, chi phi SXKD

d P KE TOAN THUE:

G ia trj g ia ta n g , thu n h a p d o a n h n g h iep ; c a c lo ai th u e k h a c

c^= Danh m uc, bieu m au b a o c a o tai chinh c u a don vj su nghiep c o thu

Thong tu so 121 /2002/TT-BTC ng ay 3 1 /1 2 /2 0 0 2 c u a Bo Tai chinh hudng

d 6 n ke toan don vj su nghiep c o thu

Thong tu so 03/2004/TT-BTC ng ay 1 3 /1 /20 0 4 c u a Bo Tai chinh hudng d 6n

ke toan c a c don vj HCSN thue hien Luat N gan saeh nha nuoe va khoan chi hanh chinh

Luat Ke to a n , Luat Thong ke

NHA XUAT BAN TAI CHINH

O A lnr>

lU N G T J S B S g C K !

L d l GlCfl T H I E U

Che do ke toan HCSN do Bo Tai chinh ban hanh theo Quyet dinh so 999-TC/QD/CDKT ngay 02/11/1996 di/dc ap dung tu" ngay 01/01/1997 Den nay, Bo Tai chinh da ban hanh nhieu van ban hu’dng dan bd sung, site doi de phu hdp vdi cac chinh sach ve tai chinh va thue gom: Thong tu1 so 184/1998/TT-BTC ngay 28/12/1998 Hu’dng dan ke toan quyet toan vat tu1, hang hoa ton kho, gia tri khoi liTdng siTa chira Idn, XDCB hoan thanh d thdi diem cuoi nam cua ddn vi HCSN; Thong tu* so 185/1998/TT-BTC ngay 28/12/1998 Hu’dng dan ke toan thue GTGT va thue TNDN cua ddn vi HCSN; Thong tu1 so 109/2001/TT-BTC ngay 31/12/2001 Hu’dng dan ke toan tiep nhan va su1 dung cac khoan vien trd khong hoan lai; Thong tu1 so 121/2002/TT-BTC ngay 31/12/2002 Hu’dng dan ke toan ddn vi sir nghiep cd thu; Thong tu’ so 03/2004/TT-BTC ngay 13/1/2004 Hu’dng dan ke toan cac ddn vi HCSN thi/c hien Luat Ngan sach nha ni/dc va khoan chi hanh chinh Vi vay, cd nhieu noi dung quy dinh trong che do ke toan HCSN da difdc thay doi, bd sung va di/dc hu’dng dan d cac van ban khac nhau, dac biet

la ddn vi sir nghiep cd thu khi thiTc hien che do tai chinh theo Nghi dinh so 10/2002/ND-CP ngay 16/01/2002 cua Chinh phu, Thong tir so 25/2002/TT-BTC ngay 31/3/2002 cua Bo Tai chinh hu’dng dan thiTc hien Nghi dinh so 10.

Tren cd sd Che do ke toan HCSN ban hanh theo Quyet dinh so 999-TC/QO/CDKT va cac quy dinh cd bd sung, site doi Che do ke toan HCSN tu” nam 1997den nay (cac Thong tir nhir da neu d tren), de giup cho ban doc nam bat day du noi dung cd ban cua che do ke toan ap dung cho ddn vi si/ nghiep cd thu, Nha Xuat ban Tai chinh xin tran trong gidi thieu

cuon sach "117 s o do ke toan ap dung cho don vj s i/n g h ie p co th u " do tap the tac gia

tham gia bien soan:

Thac sy Ha Thi Ngoc Ha - Chuyen vien Vu Che do ke toan va kiem toan - Bo Tai chinh, Chu bien CiTnhan Le Thi Tuyet Nhung - Chuyen vien Vu Che do ke toan va kiem toan - Bo Tai chinh Cu’ nhan Nghiem Manh Hung - Chuyen vien Vu Che do ke toan va kiem toan - Bo Tai chinh.

N oi dung cuon sach gom cd 2 phan:

- Tong hdp he thong hoa dirdi dang sd do ke toan de minh hoa noi dung cd ban cua che do ke toan HCSN va nhCrng quy dinh mdi hoac cd bd sung, site doi, cho ddn vi sir nghiep cd thu Cac sd do di/dc trinh bay theo cac phan hanh chu yeu trong che do ke toan HCSN, gom: Ke toan tien va vat tir, TSCD, thanh toan, cac khoan thu, qua trinh tiep nhan

va sir dung kinh phi hoat dong, kinh phi dll’ an, kinh phi dau tir XDCB, kinh phi theo ddn dat hang cua nha ni/dc, ke toan hoat dong SXKD ., dac biet la ke toan thue GTGT va thue thu nhap doanh nghiep d ddn vi cd hoat dong san xuat, kinh doanh thi/dng gap kho khan, vu'dng mac trong qua trinh hach toan.

- He thong hoa danh muc he thong tai khoan ke toan, va danh muc, he thong bieu mau bao cao tai chinh ap dung cho ddn vi sir nghiep cd thu ban hanh theo Quyet dinh so 999-TC/QO/CDKT ngay 02/11/1996 cua Bo Tai chinh va da sCra doi, bd sung den thang 3/2004 TCr do giup cho cac ddn vi sir nghiep cd thu thi/c hien dung che do, dac biet la che

do bao cao tai chinh qua nhieu Ian bd sung, siTa doi.

3

Dan v j s i/n g h ie p co thu de cap d cuon sach nay la ddn vj da thi/c hien Nghi dinh so

0/2001/ND-CP ngay 16/01/2002 cua Chinh phu ve che do tai chinh ap dung cho ddn vi su" ghiep co thu.

Vi vay, cuon sach la tai lieu tham khao huru ich cho doi ngu can bo lam ke toan a cac

3n vi sir nghiep co thu, cac nha quan ly, nha nghien cuu, sinh vien va hoc sinh cac tri/dng

nh te tai chinh de ap dung, nghien cuti, tham khao trong cong viec cua minh.

Mac du co nhieu co gang trong cong tac bien soan, song cuon sach chac khong tranh ioi nhi/ng han che nhat dinh Nha xuat ban va tap the tac gia chan thanh cam dn cac y

en dcng gop cua ban doc.

NHA XUAT BAN TAI CHINH

MUC LUC

Ldi gidi thieu

Muc luc

A - Danh muc he thong tai khoan ke toan ap dung cho cac ddn vj sir

nghiep co thu (Ban hanh theo Quyet djnh so 999-TC/QO/CDKT ngay

02/11/1996 cua Bo Tai chinh va da sua doi, bo sung den thang 3/2004)

B - Sd do ke toan cac phan hanh

Phan I Ke toan tien va vat tu1.

Phan II Ke toan tai san co dinh.

Phan III Ke toan cac khoan phai thu.

Phan IV Ke toan phai tra va thanh toan noi bo.

Phan V Ke toan nguon kinh phi hoat dong, kinh phi du” an, kinh phi theo

ddn dat hang cua Nha nirdc, nguon kinh phi dau tir XDCB.

Phan VI Ke toan nguon von kinh doanh, chenh lech ty gia, chenh lech

thu, chi chiTa xirly, quy cd quan va nguon kinh phi da hinh thanh TSCD.

Phan VII Ke toan cac khoan thu phi, le phi, thu sir nghiep va cac khoan

thu khac.

Phan VIII Ke toan chi hoat dong, chi dir an, chi theo ddn dat hang cua Nha

nirdc.

Phan IX Ke toan tong hdp qua trinh tiep nhan va sir dung kinh phi hoat

dong, kinh phi dir an, kinh phi theo ddn dat hang cua nha nirdc.

Phan X Ke toan to’ng hdp doanh thu, chi phi va xac dinh ket qua hoat

dong san xuat, kinh doanh.

Phan XI Ke toan Thue gia tri gia tang.

Phan XII Ke toan Thue thu nhap doanh nghiep, cac loai thue va cac khoan

khac phai nop NSNN.

Trang

3 5 7

17 19 27 43 52 67

C - Danh muc, he thong bieu mau bao cao tai chinh ap dung cho cac

don vj sir nghiep co thu (Ban hanh theo Quyet djnh so 999-TC/QO/CDKT

ngay 02/11/1996 cua Bo Tai chinh va da sua doi, bo sung den thang

3/2004)

D - Phu luc

1 Thong tir so 121/2002/TT-BTC ngay 31/12/2002 cua Bo Tai chinh

Hu’dng dan ke toan don vi sir nghiep co thu

2 Thong tir so 03/2004/TT-BTC ngay 13/1/2004 cua Bo Tai chinh Hu’dng

dan ke toan cho cac ddn vi HCSN thi/c hien Luat Ngan sach nha nirdc va

khoan chi hanh chinh

3 Luat so 03/2003/QH11 ngay 17/6/2003 cua Quoc hoi nirdc Cong hoa

xa hoi chu nghTa Viet Nam ve Luat Ke toan

4 Luat so 04/2003/QH11 ngay 17/6/2003 cua Quoc hoi nirdc Cong hoa

xa hoi chu nghTa Viet Nam ve Luat Thong ke

159 161

190

277

137

3 0 0

A - DANH MUG H i THONG TAI KHOAN KE TOAN AP DUNG ■ ■ ■

CHO CAC DON VI SO NGHIEP CO THU

(Ban hanh theo Quyet djnh 999 TC/OD/CDKT ngay 02/11/1996 va sura doi ho sung theo

Thong tu so 184/1998/TT-BTC ngay 28/12/1998, Thong tu so 185/1998/n-BTC ngay

28/12/1998, Thong tu so 109/2001/TT-BTC ngay 31/12/2801, Thong tuso 121/2002/TT-BTC

ngay 31/12/2002 va Thong iu so 03/2004/TT-BTC ngay 13/1/2004 cua Bo Tai chinh)

7

TIEN VA VAT TIT

1111 Tien Viet Nam

1112 Ngoai te

1113 Vang bac, da quy

1114 Chung chi co gia

1121 Tien Viet Nam

1122 Ngoai te

1123 Vang bac, da quy

cau quan ly

1521 Vat lieu

1526 Dung cu

dong san xuat kinh pham, hang hoa

1556 Hang hoa

LO A I2

TAI SAN COOjNH

2111 Dat

2112 Nha cira, vat kien true

2113 May moc, thiet bi

2114 Phircing tien van tai, truyen dan

2115 Phi/cJng tien quan ly

2118 Tai san co dinh khac

9

cau quan ly

2141

2142

Hao mon tai san co djnh

Hao mon TSCO huU hinh Hao mon TSCO vo hinh

2411

2412

2413

Xay dung cd ban dd dang

Mua s§m tai san co dinh Xay diing cd ban

Sifa chUa Idn TSCO

LO A I3

THANH TOAN

Don vi co dau tu1 XDCB

3112 Phai thu theo don dat hang cua Nha

nude

Dan vj co don dal hang cua Nha nirdc

3113 Thue GTGT duoc khau trir

31131 Thue GTGT duoc khau trif cua hang

hoa, dich vu

31132 Thue GTGT duoc khau tru cua TSCO

3118 Phai thu khac

Cac khoan phai tra

Phai tra ngUdi cung cap Phai tra nd vay

Phai tra khac

Cac khoan phai nop theo lirong

Bao hiem xa hoi Bao hiem y te Kinh phi cong doan

Moi don vi

14 333 Cac khoan phai nop Nha nude Cac don vi co phat

3338 Cac khoan phai nop khac

3341 Phai tra vien chifc Nha nude them

3348 Phai tra cac doi tuong khac

11

STT So hieu

Pham vi

Chi tiet theo ti/ng

bo phan

dong san xuat kinh doanh

4211

4212

4213

Chenh lech thu, chi chira xurly

Chenh lech thu, chi hoat dong thudng xuyen

Chenh lech thu, chi hoat dong san xuat, cung ifng dich vu

Chenh lech thu, chi theo don dat hang cua Nha nude

Oon vi di/oc thanh lap quy

4612 Nam nay

4613 Nam sau

4621

4622

Nguon kinh phi dir an

Nguon KP quan ly duan Nguon KP thue hien du an

Don vi co di/ an

cua Nha nude

Don vi co don dat hang cua nha nude

Cac khoan thu

Thu phi, le phi Thu theo don dat hang cua nha nUdc Thu su nghiep khac

djch vu

Don vi co hoat dong san xuat, kinh doanh

13

CAC KHOAN CHI

dong san xuat kinh doanh

Chi tiet theo HD

32 635 Chi theo don dat hang cua nha nude Dan vi co dan d§t

hang cua Nha nu6c

TAI KHOAN NGOAI BANG

Dan vi co du an Chi tiet theo dif

an

STT So hieu

Pham vi

0081 Du" toan chi thutfng xuyen

0082 Du1 toan chi khong thudng xuyen

6 009 Dir toan chi chirdng trinh, duan

0091 D ii toan chi chuong trinh, du" an

0092 Du" toan chi de tai khoa hoc

0093 Du1 toan chi dau tuXDCB

15

B - SO DO CAC PHAN HANH KE TOAN

KETOAN TIEN VA VAT TU

KE TOAN TAI SAN CO OjNH

KE TOAN CAC KHOAN PHAI THU

KE TOAN CAC KHOAN PHAI TRA VA THANH TOAN NOI BO KHAC

KE TOAN NGUON KINH PHI HOAT DONG, KINH PHI DU AN, KINH PHI THEO DON DAT HANG CUA NHA NUOC, NGUON KINH PHI DAU TU XAY DUNG CO BAN

KE TOAN NGUON VON KINH DOANH, CHENH LECH TY GIA, CHENH LECH THU, CHI CHUA XLf LY, QUY CO QUAN VA NGUON KINH PHI DA HINH THANH TAI SAN CO OjNH.

KE TOAN CAC KHOAN THU PHI, LE PHI, THU SU NGHIEP VA CAC KHOAN THU KHAC

KE TOAN CHI HOAT DONG, CHI DU AN, CHI THEO DON DAT HANG CUA NHA NUOC.

KE TOAN TONG HOP QUA TRINH TIEP NHAN VA SU DUNG KINH PHI HOAT DONG, KINH PHI DU AN, KINH PHI THEO DON DAT HANG CUA NHA NUOC.

KE TOAN TONG HOP DOANH THU, CHI PHI VA XAC DjNH KET QUA HOAT DONG KINH DOANH

KE TOAN THUE GIA TRj GIA TANG

KE TOAN THUE THUE THU NHAP DOANH NGHIEP, CAC LOAI THUE VA CAC KHOAN PHAI NOP NGAN SACH NHA NUOC

t>Al HQC THAI NGUYEN

HUNG TAM HOC I T

17

Rut tien gifi ngan hang, kho bac ve nhap guy

- Thu s i/ nghiep khac bang tien mat

Doanh thu ban hang, cung cap dich vu

Thu hoi no cho vay (goc cho vay) nhap guy(Ddn vi thi/c hien du an tin dung guay vong)

Khi thu ho hoSc dUdc thanh toan cac khoanphai thu noi bo bang tien mat

Cac khoan thu giam chi bang tien mat

So thifa guy phat hien khi kiem ke

Chenh lech ty gia tang khi danh gia lai

111 - TIEN MAT

Rut d u toan chi hoat dong, du toan chi chUdng trinh, du anbang tien mat ve nhap guy _

Nhan kinh phi bang tien mat

- Thu phi, le phi bang tien mat

va cac khoan thu khac bang tien mat nhap guy

Thu hoi cac khoan no phai thu cua khach hang, thue GTGT dUdc NSNN hoan lai va cac khoan phai thu khac bang tien mat

Thu hoi tien tarn ung khong chi het nhap guy

Khi di/dc kho bac cho ifng trudc kinh phi bang tien mat nhap guy

Tien vay cua cac ddn vi ca nhan ben ngoai nhap guy

Chu y: Neu rut d u toan chi hoat dong, du toan chi chUdng trinh, d u an bang tien mat, dong thdi ghi Co TK

0 0 8 ,0 0 9

so du ngoai te cuoi ky bang tien mat

19

Sd do so 02:

111 - TIEN MAT

KE TOAN CHI TIEN MAT

Xuat quy tien mat gCfi Ngan hang, Kho bac

Mua vat ti/, dung cu, hang hoa, TSCD bang tien mat

3113

Thue GTGT(neu co)

Cap kinh phi cho cap difdi bang tien mat

Xuat guy thanh toan cac khoan nd phai tra

Xuat guy chi cho cac hoat dong

Chi cac guy bang tien mat

Xuat guy chi tarn ifng

Xuat guy cho vay(Ddn vj th i/c hien d i/a n tin dung quay vong ghi)

Doanh thu ban hang, cung Cfng dich vu t

va cac khoan thu khac bang tien gCfi

Sd do so 05:

KE TOAN CHI TIEN Glfl NGAN HANG, KHO BAC

112

Rut tien gifi ngan hang, kho bac ve nhap guy

Mua vat tir, dung cu, hang hoa, TSCP b ln g tien gifi

3113

Thue GTGT(neu co)

Cap kinh phi cho cap difdi bang tien gifi

Thanh toan cac khoan no phai tra bang tien gCfi

Chi tien gifi cho cac hoat dong

Chi cac guy b ln g tien gifi

Cho vay bang tien gifi(Ddn vi thue hien d i/ an tin dung quay vong ghi)

Chenh lech ty gia giam kni danh gia lai

so du" ngoai te cuoi ky bang tien gifi

431

313

413

23

So do so 06:

KE TOAN VAT LIEU, DUNG CU

1 5 2 -VA T LIEU, DUNG CU 3113

111, 112, 312,

331, 461, 462,

Thue GTGT(Neu co)

VL, DC mua ngoai nhap kho

(Theo phuong phap khau trif)

VL DC mua ngoai nhap kho _

(Theo phuong phap tn/c tiep)

VL, DC mua ngoai nhap kho dung cho hoat dong s i/ nghiep, d i/ an, XDCB

Dong thoi ghi:

0 0 8 ,0 0 9 "

Neu rut du1 toan chi hoat dong, chi chu’dng trinh, d i/a n mua VL, DC

441, 461, 462, 465

Tiep nhan kinh phi hoac di/dc vien trd, tai trd, bieu tang bang VL, DC nhap kho

Vat lieu, dung cu xuat kho s if dung cho hoat dong su1 nghiep, d i/ an

6 6 1 ,6 6 2

635

Vat lieu, dung cu xuat kho sir dung cho thiTc hien ddn dat hang cua Nha n iid c

Vat lieu, dung cu xuat kho s ir dung cho SXKD, de gia cong che bien

So do so 07:

KE TOAN NGHIEP VU BAN (PHAT HANH) AN CHi (Ddn vj tir in hoac mua de ban an chi trong hoat dong s i/ nghiep)

Khi xuat kho giao an chi cho vien chCrc

de ban (ghi theo gia thanh hoac gia mua vao)

Khi vien chifc quyet toan

so an chi da ban (ghi theo gia thanh

hoSc gia mua vao)

1 1 1 , 1 1 2

- Khi vien chifc nop tien ban an chi

- Khi ngtfdi mua an chi thanh toan tien cho ddn vi

Khi xu at kho an chi de ban

111, 112, 331,

Chi phi ban (phat hanh) an chi

421

Ket chuyen chenh lech thu > chi

do ban (phat hanh) an chi

311

Tien ban an chi phai thu cua ngi/di mua

Khi thu tien

to

Cn

So do so 08:

KE TOAN SAN PHAM, HANG HOA

155- SAN PHAM, HANG HOA

631

Hang hoa thue ngoai gia cong hoan thanh nhap kho

PHAN II - CAC SO DO KE TOAN TAI SAN CO DINH

(Tir so do so 09 den so do so 24)

KE TOAN MUA SAM TSCD BANG CAC NGUON KINH PHI

HOAC CAC QUY CO QUAN

i SCO mua ngoai dua vao sir dung ngay

Dong thoi g hi tang nguon kinh p h i da hinh thanh TSCD:

466 _

_ Neu TSCO mua bang nguon kinh phi hoat dong

_ Neu mua TSCD bang nguon kinh phi d u a n

Neu mua TSCO bang nguon kinh phi theodon dat hang cua Nha nude (tU so tiet kiem chi)

Neu mua TSCO bang nguon kinh phi Nha nude cap

de thUc hien theo ddn dat hang cua Nha nude

Neu mua TSCO b ln gnguon kinh phi dau tU XD C B

Neu mua TSCD bang cac guy cd quandung cho hoat dong su nghiep, phuc Idi

0 0 8 ,0 0 9

Neu rut du toan chi hoat dong

d u to a n chi chUdng trinh,

KE TOAN CHI MUA SAM TSCO BANG NGUON VON KINH DOANH HOAC NGUON VON VAY DUNG VAO HOAT DONG SXKD

(Ddn vj ap dung phirdng phap khau trCr)

1 TSCD mua bang nguon von kinh doanh:

So do so 10:

Neu mua TSCD phai qua lap dat,

chay th if lap

(gia mua cong chi phi

dat, chay thCf, )

3113

Khi TSCD mua sam hoan thanh

6\Ja vao sCf dung

Thue GTGT

TSCD mua ngoai difa vao s ftd u n g ngay

Dong thdi ghi:

Neu TSCD mua bang guy cd quandung vao hoat dong SXKD

2 TSCD mua bSng nguon von vay:

3312 - Phai tra no vay

TSCD mua difa ngay vao silf dungbang nguon von vay

211, 213

3113

Thue GTGT(neu co)

So tien phai tra ngifdi ban

Thue nhap khau phai nop NSNN

Chi phi van chuyen, lap dat

Thue GTGT cua TSCD nhap khauphai nop NSNN neu khong difdc khau trir

kinh phi d if an hoSc kinh phi theo ddn d8t hang cua Nha nirdc

Neu TSCO mua bang nguon kinh phi dau tif XDCB _

hoac quy cd quan de dung cho hoat dong s i/ nghiep, phuc Idi

D ong thdi g h i tang nguon von kinh doanh:

411

Neu TSCO mua bang guy cd quan

de dung cho hoat dong SXKD

So do so 12:

KE TOAN TANG TSCD DO OLfOC VIEN TRO, TAI TRO

1- Neu nhan vien trd phi du an hoac difdc tai trd cua cac ddn vj, ca nhan trong va ngoai ni/dc:

Khi nhan vien trd, tai trd bang TSCD

Dong thdi ghi:

Khi nhan vien trO bang TSCD

Dong thdi ghi:

Tang nguon kinh phi da hinh thanhTSCD va tinh vao chi d ir an

KE TOAN TANG TSCO DO OlfpC VIEN TRO KHONG HOAN LAI

THEO CHLTONG TRINH, D I/AN (O dn vj th irc h ien d u a n - tie u d u a n d d ja p h u d n g )

1- Neu ddn vj thirc hien dir an hach toan chung tren cung he thong so ke toan vdi ddn vj HCSN:

- Khi nhan, can c if vao bien ban ban giao TSCO cua cd quan chu d if an hoSc cd quan dau moi, ghi Nd TK 001 - Tai san thue ngoai, dong thdi ghi vao So Tai san co dinh (mau so S 31 - H) va So theo doi tai san co dinh va cong

cu tai ndi sir dung ( m lu so S 32 - H),

- Khi ket thue d i/a n :

Sd do so 13:

Ghi tang TSCO (neu difdc cap

co tham quyen ban giao TSCD)

Dong thdi g hi Co TK 001 - Tai san thue ngoai

2- Neu ddn vj thirc hien dir an to churc ke toan rieng:

Ghi tang TSCO khi difdc tiep nhan(can c if vao bien ban ban giao tai san cua Ban quan ly d i/a n cap tren hoac cd quan dau moi)

31

So do so 14:

SO 0 0 KE TOAN TANG TSCO DO Ol/OC CAP TREN

CAP KINH PHI BANG TSCO

461, 462

Khi nhan TSCD mdi

Gia tri

do cap tren cap

Khi nhan TSCD da sir dung

hao mon

Dong thdi ghi tang nguon kinh p h i da hinh thanh TSCD:

466

Neu difdc cap kinh phi hoat dong b ln g TSCD

Neu du'dc cap kinh phi du'an b§ng TSCD

211,213

Nguyengia

Chu y: Khi d i/dc cap tren cap kinh phi bang TSCD, ddn vi phai can c d vao quyet dinh, bien ban ban giao TSCD

de xac dinh nguyen gia (neu tiep nhan TSCD mdi) va nguyen gia, gia tri hao mon va gia tri con lai cua TSCO (neu tiep nhan TSCO da sir dung)

Sd do so 15:

KE TOAN DIEU CHUYEN TSCD THUOC NGUON KINH PHI BA HiNH THANH TSCD 1- Ddn vj co quyet dinh phai dieu chuyen TSCD:

Nguyen Ghi giam TSCO khi dieu chuyen Gia tri

466

Gia tricon lai

2- Ddn vj d U d c tiep nhan TSCD:

con lai (Neu nhan TSCD da sCfdung) gia

214

Gia trihao mon

33

Ghi g ia m TSCO Gia tri

do thanh ly, nhtfdng ban con lai

214

Gia trihao mon

thanh ly, nhtfdng ban TSCD dtfdc ghi tang quy phat trien

Chi phi thanh ly, nhtfdng ban TSCD

2 1 1 ,2 1 3

gia do thanh ly, nhupng ban con lai

Ket chuyen chi thanh ly, nhtfdng ban TSCD (gom gia tri con lai

va chi phi thanh ly, nhtfdng ban TSCD)

Gia trihao mon

Ket chuyen chenh lech thu > chi (lai)

do thanh ly, nhtfdng ban TSCD

Ket chuyen chenh lech chi > thu (lo)

do thanh ly, nhtfdng ban TSCD

Chu y: Ddn vi ap dung phtfdng phap trtfc tiep thi chi phi thanh ly, nhtfdng ban TSCD bao gom ca thue GTGT dau vao; Tien thu thanh ly nhtfdng ban TSCD la tong

gia thanh toan (bao gom ca thue GTGT dau ra) va cac ddn vi nay khong sir dung TK 3113

co

cn

KE TOAN TSCO HCfU HiNH CHUYEN THANH CONG CU, DUNG CU 1- TSCO thuoc nguon kinh phi da hinh thanh TSCO:

643 - Chi phi tra tri/dc

Gia tri con lai Idn Dinh ky phan bo danphai phan bd dan gia tri con lai vao

chi phi SXKD

Chu y: Ca hai trudng hop tren, khi ghi giam TSCD do khong du tieu chuan phai chuyen thanh cong cu, dung

cu, dong thdi ghi: Nd TK 005 - "Dung cu lau ben dang s i/d u n g "

Gia tri

hao mon

con lai

Nguyen Ghi giam gia tri hao mon TSCO

do phat hien thieu

466

Gia tri

631

Ghi gia tri con lai cua TSCD

do thanh ly, nhifdng ban

3118

Ghi gia tri con lai cua TSCD

Thang 12 hang nam, tinh va phan anh gia tri hao mon TSCD thuoc nguon kinh phi da hinh thanh TSCD

466 Nguon kinh phi da hinh thanh TSCO

Thang 12 hang nam tinh va phan anh

gia tri hao mon TSCO

2- Doi vdi TSCO thuoc nguon von kinh phi da hinh thanh TSCO dung vao hoat dong SXKD:

a Hang thang, don vj phai tinh, trich khau hao TSCO, ghi:

4314

Hang thang, tinh, trich khau hao TSCO(ghi vao chi phi SXKD va tang quy phat trien hoat dong sir nghiep)

b Cuoi nam, don vj phan anh hao mon TSCO, ghi No TK 466/Co TK 214.

3- TSCD thuoc nguon von kinh doanh hoac nguon von vay dung cho hoat dong SXKD:

Hang thang, tinh trich khau hao TSCO