te cua nuoc ta trongcUQC doi moi qLifmIy nhOng nam qua da thu dl1c;JcnhOng ket qua dang khfch 1$,t... .OO~f11IH ~~I9III~~VOl NGAN HANG vi$c trinh bay .cacchi tieu tren bao cao ke toan ta
Trang 1~ :n"""~~G
[ ongkinh te cua nuoc ta trongcUQC doi moi qLifmIy
nhOng nam qua da thu
dl1c;JcnhOng ket qua dang khfch
1$,t<;1Odieu ki~n d~ dat nUochQi
nh~pvoi nen kinh te khu Vljc cOng
nhvquoc te Vai tu cach la mQtbQ
ph~n cau thanh cua h~ thong
congCl,Jquan Iy kinhte tai chfnh,
h$thong ke toan Vi~t Nam da doi
moi kha sau sik nham gap phan
thuc d~y nhanh qua'trlnh d6i mai
nay Tren thljC te, nh~n thuc ve
vai tro cua ke toan trong nen kinh
teth! truang da thay doL Thong tin
ke toan cung cap can dap ung
dVc;Jcnhu cau ra cac quyet djnh
kinh te cua nhieu doi tUc;Jngkhac
nhau trong nen kinh te Slj hlnh
thanh h~ thong' chu~n mljc ke
toan Vi~t Nam da gap phan quan
: trQngtrong vi~c dap ung nhu cau
nay, giup cho ke toan Vi~t Nam
tUng buoc hQi nh~p voi ke toan
cac nUoc trong khu vljC va quoc
te, gap phan tich cljc t<;1Ora moi
trvang dau tu thu~n lc;Jia Vi~t
ThS Nguy~~ Th! Thu m~n * ' Nam Den ngay 31/12/2002, BQ Hti chinh da chfnh thuc ban hanh
10 chu~n mljc ke toan Vi~t Nam dau tien (VKV)., Cac chu~n mljc
ke toan Vi~t Nam da ban hanh va cong bo dUc;Jcap dl,Jngdoi vai tat
ca cac doanh nghi~p thuQc cac nganh, cac thanh phan kinh te
trong ca nUack~ tU ngay cong bo.
Tuy nhien, h~ thong chu~nmljc chi thljc slj phat huy dUc;Jcvai tro cua mlnh khi cac doanh nghi~p v~n dl,Jngtot cac chu~n mljc trong cong tac ke toan Bai viet nay chi ban den ~~c v~n dl,Jng Chu~n mljc so 14 (VKV 14) ve " Doanh thu va thu nh~p khac" vao hi;lCh toan ke toan thu lai cho yay cua cac to chuc tin dl,Jng
Truoc het, can thay rang thu nh~p lai cho yay cua cac to chuc tin dl,Jng cOng thuQc doi tUc;Jng huang dan h<;1chtoan cua CKV
14 Th~t v~y, thee Dieu 50, Lu~t cac To chuc tin dl,Jng"T6 chuc tin
dl,Jng cho ~c to chuc, ca nhan yay ngtm hi;ln nham dap ung nhu cau san xuat, kinh doanh, djch Vl,J dai song va cho yay trung, dai h<;1n nham thljC hi~n cac dlj an pMt tri~n san xuat, kinh doanh, dich Vl,J dai song" DOi;ln02, CKV 14 quy d!nh "Tien lai la so tien thu dUc;Jc
phat sinh tU vi~c cho ngUai khac
su dl,Jng tien, ca~ khoan tuong duong tien ho~c cac khoan con nc;J doanh nghi~p" Nhu V~y, doanh
thu (hay thu nh~p) tU hOi;ltdQngtin
dl,Jng cua cac t6 chuc tin dl,Jng hoan toan phu hc;Jpvoi thu~t ngO
"Tien lai" cua chu~n mljc nay VI v~y, vi~c v~n dl,JngVKV 14 trong vi~c nh~n biet, hi;lChtoan va trlnh bay doanh thu tien lai cho yay cua cac t6 chuc tin dl,Jngla hoan toan phu hc;Jp
t'hri' Dha;: V~D dl!D' chuaD mife VaD Xlie "!Dh dDanh thu tillR liii ehD va, va nh~D biB; ,iaD d!eh
Ve vi~c xac dinh doanh thu tien lai, CKV 14 quy dinh "doanh ,thu dUc;Jcxac djnh theo gia tri hc;Jp
Iy cua cac khoan da thu ho~c se thu duc;Jc"(doi;ln 05) va "tien lai dUc;Jcghi nh~n tren cOso tha( gian
va lai suat thljC te tUng ky" (do<;1n 25) Trong do, lai suat th(rc te la !Yo I~ lai dung d~ quy d6i cac khoan tien nh~n dUc;Jctrong tuong lai trong suot thai gian cho ben khac
su dl,Jngtai san ve gia tri ghi nh~n ban dau t<;1ithai di~m chuy~n giao tai san cho ben su dl,Jng(do<;1n 26) Tren thljc te, vi~c nh~n biet
giao djch het suc quan trQng, lam
cO so cho vi~c xU Iy va hi;lchtoan.
Yi~c nh~n biet sai giao dich do khong tuan theo slj huong dan chung cua chu~n mljc se dan den
Trang 2.OO~f11IH ~~I9III~~
VOl NGAN HANG
vi$c trinh bay cacchi tieu tren bao
cao ke toan tai chfnh khac nhau
giO'acac ky hay giO'acac to chuc
tin dl,mg
Theo CKV 14 (doq,n 24),
doanh thu phat sinh tU tien Iai chi
dl1<;icghi nh$n khi thoa man.dong
thai 2 dieu ki$n sau:
(1) C6 kha nang thu dl1<;icl<;ii
ich kinh t8 tU giao dich' d6
(2) Doanh thu dl1<;iCxac djnh
tl1dngdoi chac chan
Xuat pMt tU ngyen tac hoan
tra trong cac hO<;ltdQng tin dl,lng,
ngl1(jicho yay khi chuyen giao tai
san cho ngl1ai di yay thl tin rang
ngl1ai di yay 58 hoan tra mQt so
tien Ion hdn so tien cho yay ban
dau (n<;igoc) s6 tien chenh I$ch
d6 chinhlal<;Jifchkinhte phatsinh
tU hOq,tdQng cho yay cua cac to
chuc tin dl,lng g6p phan lam tang
von chu sa hO'u(ma khong phai
do chu sa hO'ug6p them yon) va
dl1<;JCgQi la tien lai Trong quy
trlnh nghi$p Vl,ltin dl,lngcua cac to
chuc tin dl,lng, khi 2 ben ky h<;Jp
dong tin dl,lng cOng la thai diem
quan trQng xac dinh nghi$p Vl,l
cho yay 58 dl1<;JcthljC hi$n voi cac
thoa thu$n ve so tien cho yay, thai
h<;ln,lai suat cOng nhl1 ngay hi$u
hfc cua h<;Jpdong Tuy nhiE'm,thai
diem de doanh thu dl1<;Jcxac dinh
tl1dng doi chac chan la khi to chuc
tin dl,mg giai ngan cho khach
hang, VI chi khi d6 moi du cd sa
de xac dinh so tien thljC te cho
yay, thai h<;lnthljC te cho vay va lai
suat thljC te cho yay Nhl1v$y, t<;li
thai diem giai ngan c6 the thay
giao dich da thoa man ca 2 dieu
ki$n neu trong dO<;ln24 cua CKV
14 Hay n6i cach khac, d6 la thai
diem xem nhl1 cac to chuc tin
dl,lng da cung cap dich Vl,l tai
chfnh cho kMch hang Tuy nhien,
aday c6 slj khac bi$t voi cac san
pham, dich Vl,l cua cac doanh
nghi$p khac a cha, khi cac doanh
dl1<;Jctien ngay hay chl1a thu dl1<;ic
tien (tra ch$m) Trong khi d6, cac
to chuc tin dl,lng luon " ban ch!u"
oho khach hang, luon thu tien sau
Tren thljC te, vi$c tinh thu tien lfiicho yay cua cac t6 chuc tin dl,lng c6 nhieu cach khac nhau, nhl1:tinh thu lai thee djnh ky; tinh thu Iai trl10cva tinh thu lai sau Du
ap dl,lng cac~ nao thl cac to chuc tin dl,lng v§.n phai dam bao cong
bo chi tieu doanh thu tien Iai tren bao cao ke toan la phu h<;Jpvoi Chuan m'l!c nay va Chuan mqc chung (VKV01) Theo VKV 01, doanh thu tien lai cOng can tuan thee nguyen tac "Cd sa don tich"
da quy dinh t<;lidO<;ln03 cua chuan
mljc nay Theo nguyen tac nay, doanh thu phai dl1<;Jcghi so ke toan VaG thai diem phat sinh, khong can cu VaGthai diem thljc te thu tien hay tl1dngdl1dngtien
Ngoai ra, dO<;ln29 cua VKV 14 quy d!nh rang, doanh thu tien lai dl1<;Jcdam bao ghi nh$n khi cac to chuc tin dl,lng nh$n dl1<;Jcl<;Jiich kinh te tU giao dich Nhl1v$y, khi khong the thu hoi mQt khoan ma trl10c d6 da ghi VaGdoanh thu thl khoan c6 kha nang khong the thu hoi dl1<;Jcho~c khong chac chan
thu hoi dl1<;iCd6 phai dl1<;Jch<;lch
toan VaGchi phi phat sinh trong
ky, khong ghi giam doanh thu
Do d6, thu nh$p tien lai can dl1<;Jcghi nh$n va cong bo tren bao cao tai chinh khi cac to chuc tin dl,lng giai ngan cho khach hang va phu h<;Jpvoi ky ke toan chu khong phl,l thuQc VaGky hr,m cho vay Trong ky ke toan, neu mQtkhoan da ghi nh$n doanh thu, nhl1ng khong thu dl1<;icthi can phan bi$t thanh 2 tlnh huong sau:
khong thu dl1<;Jcdo khach hang tra n<;Jyay trl10c thai h<;lnquy dinh
Khi d6, doanh thu trong ky chi trnh theo ky hq,ncho yay thljc te, va so tien Iai chenh I$ch do slj thay doi
ky h<;lnnay dl1<;Jc xem nhl1 "Doanh
kh6ng sa dl,lf)g tai san cua to chuc tin dl,lng het thai h<;1nnhl1 thoa thu$n ban dau) ThljC chat VaG thai diem kMch hang tra n<;J,phan
doanh thu tien Iai thap hem so voi I
thoa thu$n ban dau khong phai do ngan hang khong thu dl1<;iC ma do khofm thu do chac chan se khof\g dl1<;iCthljC hi$n Hay n6i cach
khac, so tien thoai thu nay 58 lam giam doanh thu.
Tlnh huang thO hai: Tien lai
khong thu dl1<;iCdo khach hang
khOng tra n<;i Khi d6, xem nhV kh6ng the thu dl1<;iCmQt khoan da ghi nh$n doanh thu va kh6ng the ghi giam doanh thu ma ghi chi phi phat sinh trong ky.Nhl1 v$y, so lai chl1a thu dl1<;ic xem nhl1 mQt
Iynhl1 mQt khoan n<;ikh6 doi ma
bat cu doanh nghi$p nao cOngco the g~p phai trong kinh doanh khi ban chiu cho khachhang Trong tinh huong nay, ke toan 58 v?n dl,lngnguyentac "Th$ntrQng"de
xuIy,h<;lchtoan va trlnh bay tren
Bao cao tai chfnh nhl1 cac khoan n<;ikh6 doi khac
7'hrl hai: JI~n dl1ng JlKJI14 VaD
h~ch toan doanh thu tien Iji cria
cac to chrlc tin dl1ng
Quyet dinh so 652/2001/Q£)-NHNN ngay 17/5/2001 vevi$c ban hanh "Quy dinh phl1dngphap tinh va h<;lchtoan thu, tra Iai cua NHNN va cac t6 chuc tin dl,lng" c6 hl10ng d§.n cac t6 chuc tin dl,lng h<;lchtoan thu lai theo 1 trong 3 phl1dngphap sau:
(1) H<;Ich toan thu lai theo phl1dngphap phan b6;
(2) H<;Ich toan thu lai theo phl1dngphap thljC thu;
(3 )H<;Ich toan thulai theo phl1dng phap dlj thu
Nhl1 v$y, can v$n dl,lng cac phl1dng phap h<;lchtoan' tren de h<;lchtoan tUng trl1ang h<;ipnham phu h<;ipvoi yeu cau cua chuan mljc ke toan Tren thljC te, vi$c quy dinh ve vi$c tinh thu lai cua
cac to chuc tin dl,mg rat kMc
nhau, nhl1ng co the quy ve cac
trl1ang h<;Jpchu yeu sau:
a) TrLlCJng hr;1p t(nh thuIii; trude
Theo cach nay, VaGthai diem
53
T~ CIJiNGANIIANG- s64 NAM2004
Trang 3giaingan, cactochuc tin dl,mgthu
loanbQtien lai cua ky h?n n<;j
ad Ht;lch toan thu liii. aday
Iren thl,1Cte se c6 2 tinh huang:
. Neu ky h?n n<;jthuQCky ke
loan,thi tol!m bQso tiemlai da thu
III khach hang la doanh thu hoan
loanchac chan cua ky ke toan d6
Khi d6, to chUc tin dl,mg apdl,lng
phL1C1ngpMp thl,1Cthu de h?ch
loanlai, Cl,lthe:
N<;jTK Thich h<;jp(Tien m~t,
Tiengui khach hang )
C6 TK "Thu nh~p lai"
.Neu ky h?n n<;jlien quan den
nhieuky ke toan (tU 2 ky trd len)
Khi d6, so tien lai thl,1Cnh~n la
doanhthu nh~n trL10ccua nhieu
ky ke toan va ap dl,lng phL10ng
phapphfm bo:
- Khi thu lai tU khach hang, ke
loanh?ch toan:
m$t,Tien gui khach hang )
C6 TK "Cac khoan phai tra
khac"(Chi tiet thu lai cho phan bo)
- Hang ky, xac d!nh phan
doanhthu phu h<;jpvoi ky ke toan,
ghi:
NQ TK "Cac khoan phai tra
khac"(Chitietthu lai chOphan be))
C6 TK"Thu nh~p lai"
a2) Ht;lch toan thoai thu Iai: d6
la trL10ngh<;jpkhach hang khong
su dl,lng von yay cua to chuc tin
dl,mghet ky h?n n<;jda thoa thu~n
bandau (khach hang tra nQtrL10c
ky h,;1nva theo thoa thu~n tien lai
thl,lCte nho hon tien lai da thu)
Khid6, doanh thu thljC te phuh<;jp
voi thai h?n thljC te ma kh,kh
hangyay von NhL1v~y, so tien lai
Ihu thua nay dL1<;jch?ch toan giam
Ihu nh~p hay giam khoan phai tra:
h?chtoan vao thu nh~p), hay
khac"(Chitiet thu lai cho pha"nbo)
(neu chL1a h?ch toan vao thu
nh~p)
C6 TK thich h<;jp (Tien m~t, tien gUi khach hang )
b)Trllong h(1ptfnh thu Iii; sau:
Theo cach nay, cac t6 chl1c tfn dl,lng thu toan bQ tien lai cua ky h?n n<;jkhi dao h?n aday tren
thl,1Cte se c6 2 tJnh huong:
bt) Ne'u ky ht;ln n(f nam trong pht;lm vi ky ke'toan:
.Vao thai diem dao h?n, neu kMch hang tra n<;j,thJtoan bQ so tien lai da thu tU kMch hang la doanh thu hoan toan chac chan cua ky ke toan do Khi d6, to chuc tin dl,lng ap dl,lng phL10ngpMp thl,1cthu de h?ch toan lai, Cl,lthe:
N<;j TK Thichh<;jp(Tien m~t, Tien gui khach hang )
C6 TK "Thu nh~p lai"
.Khidaoh?n,neukMch hang khong thanh toan tien lai thi xem nhL1khoan doanh thu do thieu chac chan va khong h?ch toan vao thu lai trongky cuato chuctin dl,lng Tuy nhien ke toan van tiep tl,lC theo doi so tien nay d ngoai bang:
Nh~p TK "Lai cho yay chL1athu
dL1<;jc"
.Sau do neu thu dL1<;jc,khi d6
so Jainay I?; tra thanh doanh thu chik chtm va ghi:
Tien gUi khach hang ) C6 TK "Thu nh~p lai"
Dong thOi ghi: Xuat TK "Lai
cho yaychL1a thu dL1<;jc".
b2) Neu ky ht;ln nc;i keo dai qua nhieu ky ke toan:
Neu ky h?nn<;j lien quan cten nhieu ky ke toan (tU 2 ky trd len), thi chik chan trong ky ke toan so
tien lai chL1athu dL1<;jc.
.Tuy nhien, de dam bao tuan thu ghi nh~n doanhthu khi phat sinh do chuan mljc da quy dinh,
ke toan cua to chuc tin dl,lngse ap dl,lng phL10ngphap dl,1thu de h?ch toandoanhthu tien laiphuh<;jpvoi
ky ke toan Hi:mgky (ky ke toan),
ke toan dl,1thu tien lai cua ky d6,
ghi:
thu"
Co TK "Thunht;lplain
. Khi thl,1C thu lai, to chuc tin 0
ghi:
NQ TK Thich h<;jp (Tien m~it, Tien gui khach hang )
Co TK "Tien lai cQng don dl,1 thu"
.Khi dao h?n, to chuctin dl,lng
khong thudL1<;jctien lai:
- Nh~p TK "Lai cho yay chL1a
thu dL1<;jc"
- Va; khoanphaithu ve tien lai
sedL1<;jc xu Iy theo quy d!nh ven<;j
kh6 doi nhL1cac khoan n<;j kMc Cuoi nam ke toan I?p dlj phong
theo quy d!nhva ghi:
phai thu kh6 doi"
Co TK "Dlj phong phai thu kho doi"
c) Tfnh thu Iii; dinhkY
ct) Neu ky thu lai trang pht;lm
vi ky ke toan:
TrL10ng h<;jpnay,ketoanxuIy
nhU voi truong h<;jp thu lai truck hay sau ma ky n<;j thuQc ky ke
toan.
C2) Neu ky thu liii Ion lien quan den nhieu ky ke'toan:
- TrL10ngh<;jp thu dau ky: xu Iy
tLiong tl! trL10ng h<;jp thu lai truoc.
-Truong h<;jp thu lai vao cuoi
ky: xu Iy nhL1truong h<;jp thu lai
-Tren day la mQt so y kien v?n dl,lng VKV 14 vao h?ch toan thu nh~p tien lai cho yay cua cac chUc tin dl,lng Thiet nghT,vi~c dUa cac chuan ml,1cke toan vao thl,1cte cong tac ke toan cua cac doanh nghi~p noi chung va cua cac to chuc tin dl,lng noi rieng la het suc can thiet nhamphat huydU<;jcvai tro cua ke toanthljcslj la cong Cl,l
-dac Il,1Ccho quan Iy kinh te trong giai do?n hi~n nay