lo thiic te phat sinh tCr nghiep vu ban tai san cho lien doanh... Phan thur nhat[r]
Trang 115 HA THi N G O C HA - TS M A I THi H O A N G M INH ■ ■ ■
THS LE THj TUYET N H U N G
(Ban h a n h th e o Q u y e t djnh so 4 8 /2 0 0 6 /Q D -B T C n g a y 1 4 /9 /2 0 0 6
c u a Bo trao n g Bo Tai chrnh)
in#- KE TOAN LIEN QUAN OEN C A C CHUAN MUC KE TOAN
in# KE TOAN C A C PHAN HANH CHU YEU
in# KE TOAN THUE
Trang 2TS HA THI NGOC HA - TS M A I THI HOANG M INH ■ ■ ■
THS LE THj TUYET NHUNG
261 SO DO KE TOAN
BIEN SOAN THEO CAC CHUAN M l/C KE TOAN VA
CHE DO KE TOAN DOANH NGHIEP NHO VA V I/A
(Ban hanh theo Quyet dinh so 4 8 /2 0 0 6 /Q D -B T C ngay 14/9/2006
cua B o tritdng B o Tcii ch 'inh)
KE TOAN LIEN QUAN OEN CAC CHUAN MUC KE TOAN
^ KE TOAN CAC PHAN HANH CHU YEU.
NHA XUAT BAN LAO DONG - XA HOI
HA NOI - 2007
Trang 3Ngay 14/9/2006, Bo tri/dng Bo Tai chi'nh da ky Q uyet dinh so 4 8 /2 0 06 /Q D -B T C ban hanh Che do ke toan doanh nghiep nho va vu’a, thay the Che do ke toan doanh nghiep vu’a
va nho d i/p c ban hanh theo Q uyet dinh so 1177 TC /Q O /C D K T ngay 23/12/1996 va Q uyet dinh so 144/2001/Q D -B T C ngay 21/12/2001 cua Bo trirdng Bo Tai chi'nh ve viec bo sung, sifa doi Che do ke toan doanh nghiep vu’a va nho ban hanh theo Q uyet dinh so 1177
T C /Q O /C 0 K T Che do ke toan doanh nghiep nho va vu’a mdi ap dung cho tat ca cac doanh nghiep co quy mo nho va vu’a thuoc moi ITnh vi/c moi thanh phan kinh te trong ca niTdc la cong ty trach nhiem hCru han, (TNHH), cong ty co phan, cong ty hop danh, doanh nghiep tu* nhan va hop tac xa.
Che do ke toan doanh nghiep nho va vu’a mdi di/dc xay dung tren co sd ap dung day
du 7 chuan m i/c ke toan thong dung, ap dung khong day du 12 C M K T va khong ap dung 7
C M K T do khong phat sinh d doanh nghiep nho va vu’a hoac do qua p h u t tap khong phu hop v6i doanh nghiep nho va vu’a.
Tren co so cac Chuan m iic ke toan, cac thong tu" hirong dan ke toan thirc hien chuan m i/c
ke toan, che do ke toan doanh nghiep va cac chi'nh sach tai chi'nh thue theo quy dinh hien
hanh, de giup cho ban doc nam vCfng va thi/c hien tot cac chuan m iic ke toan, che do ke toan
doanh nghiep mdi ban hanh ap dung cho cac doanh nghiep nho va vu’a, tap the tac gia bien
soan xin tran trong gidi thieu cuon sach "261 scf do ke toan doanh nghiep nho va vira" do:
- TS Ha Thi N goc Ha - Vu C DKT va Kiem toan - Bo Tai chi'nh - Chu bien
- TS Mai Thi Hoang Minh - Giang vien khoa ke toan - Oai hoc kinh te Thanh pho Ho Chi' Minh.
- ThS Le Thi Tuyet Nhung - Vu C D K T va Kiem toan - Bo tai chi'nh.
Ben canh nhung noi dung co ban cua che do ke toan doanh nghiep nho va v to , cuon
Trang 4toan co giai thich va di/a ra cac vi du minh hoa de cung cap day du nhung thong tin mdi nhat giup cho ban doc nam bat kip thoi nhi/ng quy dinh hien hanh cua cac chuan mi/c, che do ke toan doanh nghiep.
Cuon sach la tai lieu tham khao day du va hu’u ich cho cac nha quan ly, ke toan tri/dng, nhan vien ke toan tai cac doanh nghiep nho va vu’a, sinh vien va nhi/ng ngirdi quan tam den ke toan No bo sung va cung cap nhuTig thong tin mdi nhat giup cho ban doc nam bat kip thoi nhi/ng quy dinh hien hanh ve che do ke toan doanh nghiep nho va vu’a.
Mac du co rat nhieu co gang trong cong tac bien soan, song vi thdi gian co han nen khong tranh khoi nhCrng han che nhat dinh Tap the tac gia m ong nhan d i/q c va chan thanh cam on cac y kien dong gop cua ban doc.
NHO M TAC G IA
t
Trang 5II Danh m uc he thong tai khoan ke toan (Ban hanh theo quyet dinh 16
so 48/2006/Q D-BTC ngay 14 thang 9 nam 2006 cua Bo trirdng Bo Tai chi'nh)
III. Danh m uc chCrng tir ke toan (Ban hanh theo quyet dinh so 21 48/2006/QD-BTC ngay 14 thang 9 nam 2006 cua Bo tri/dng Bo Tai chi'nh)
IV Danh m uc so ke toan (Ban hanh theo quyet dinh so 48/2006/Q D- 23 BTC ngay 14 thang 9 nam 2006 cua Bo tri/dng Bo Tai chi'nh)
A SO DO KE TOAN HUONG DAN THUC HIEN CAC CHUAN MUC KE TOAN 26
Ke toan hang ton kho (Chuan miic so 02) (Tir so do so 1 den so do so 15) 27
Ke toan tai san co djnh (Chuan mi/c so 03, 04) (TCfso do so 16 den so 42
do so 35)
Ke toan bat dong sc i dau ti/ (Chuan m i/c so 05) (Tir so do so 36 den 62
so do so 51)
Ke toan thue tai san (Chuan muC so 06) (TCfso do so 52 den so do so 62) 78
Ke toan cac khoan dau tir vao cong ty lien ket (Chuan m i/c so 07) 89
(TCf so do so 63 den so do so 69)
Ke toan lien quan den thong tin tai chi'nh ve cac khoan von gop lien 96
doanh (Chuan m i/c so 08) (TCfso do so 70 den so do so 85)
Trang 6SO DO KE TOAN CAC PHAN HANH CHU YEU
Ke toan hoat dong dau ti/ tai chi'nh (TCfso do so 133 den so do so 152)
Ke toan cac khoan phai thu, ifng trutic, ky quy, ky cirgc (TCfso do so
153 den so do so 160)
Ke toan cac khoan phai tra (TCfso do so 161 den so do so 171)
Ke toan nguon von chu so hull (TCfso do so 172 den so do so 182)
Ke toan toYig hop doanh thu, chi phi hoat dong san xuat san pham ,
kinh doanh dich vu va kinh doanh hang hoa (TCfso do so 183 den so
do so 200)
Ke toan doanh thu, chi phi hoat dong tai chi'nh (So do so 201 den so
do so 207)
Ke toan thu nhap, chi phi khac (TCfso do so 208 den so do so 216)
Ke toan hoat dong kinh doanh uy thac xuat, nhap, khau (TCf so do
so 217 (den so do so 220)
SO DO KE TOAN CAC LOAI THUE VA CAC KHOAN PHI, LE PHI PHAI NOP NSNN
Ke toan Thue G TG T dau vao (TCfso do so 221 den so do so 227)
Ke toan Thue GTGT dau ra va ke toan Thue GTG T phai nop NSNN
(TCf so do so 228 den so do so 245)
Ke toan Thue tieu thu dac biet (TCfso do so 246 den so do so 252)
Ke toan Thue xuat, nhap khau (TCfso do so 253 den so do so 257)
Ke toan cac loai Thue khac, cac khoan phi, le phi phai nop NSNN
chi'nh - Tong cuc thue ve viec mien, giam thue thu nhap doanh nghiep
Thong tir so 82/2006/TT-BTC ngay 13 thang 9 nam 2006 cua Bo
Tai chi'nh hi/dng dan thi/c hien i/u dai ve thue thu nhap doanh nghiep doi vdi Quy bao lanh tin dung cho doanh nghiep nho va vu’a
159
160 180
188 199
210
228
235 244
248
249 256
274 281 286
291
351 253 393
395
6
Trang 7B0 TAI CHINH CONG HOA XA HOI CHU NGHIA VIET NAM
Doc lap - T u do - Hanh phuc
So: 48/2006/QD-BTC Hd Noi, ngay 14 thang 9 nam 2006
QUYET DjNH
Ve viec ban hdnh Che do Ke to&n Doanh nghiep nho v* vira
BO TRI/0NG BO TAI CHINH
- Can titL u a t Ke toan so 03 /2003 / QH11 ngay 17/6/2003;
- Can tit Nghi dinh so 129/2004/ND-CP ngay 31/5/2004 cua Chinh phu Qui dinh chi tiet va hitdng dan thi hanh mot so dieu cua Luat Ke toan trong hoat dong kinh doanh;
- Can cii Nghi dinh so 77/2003/ND-CP ngay 1/7/2003 cua Chinh phu Quy dinh ve chtCc nang, nhiem vu, quyen han va cd cdu to ch iic cua Bo Tai chinh;
- Can cti Nghi dinh so 90/2001 / ND-CP ngay 23/11/2001 cua Chinh phu v i tra giup phat trien doanh nghiep nho va vita.
Theo de nghi cua Vu tritdng Vu Che do ke toan va Kiem toan va Chanh Van phong Bo Tai chinh,
QUYET DjNH:
Dieu 1 Ban hanh “Che do Ke toan Doanh nghiep nho va vtia” ap dung cho tat ca cac doanh nghiep co quy mo nho va vila thuoc moi linh vUc, moi thanh phan kinh te trong ca niidc la cong ty trach nhiem hGu han (TNHH), cong ty co phan, cong ty hop danh, doanh nghiep tu nhan va ho'p tac xa Che do Ke toan Doanh nghiep nho va viia, gom 5 phan:
Phan thvr nhat - Quy dinh chung;
Phan thii hai - He thong tai khoan ke toan;
Trang 8D ie u 3 Che do ke toan Doanh nghiep nho va vUa khong ap dung cho doanh nghiep Nha nude (DNNN), cong ty TNHH nha nude 1 thanh vien, cong ty co phan niem yet tren thi trUdng chUng khoan, hdp tac xa nong nghiep va hdp tac xa tin dung.
Cac doanh nghiep co quy mo nho va vUa la cong ty con se thUc hien che do ke toan theo quy dinh cua cong ty me.
Cac doanh nghiep co quy mo nho va vUa thuoc linh vUc dac thu nhU: Dien luc, dau khi, bao hiem, chUng khoan dude ap dung che do ke toan dac thu do Bo Tai chinh ban hanh hoac chap thuan cho nganh ban hanh.
D ie u 4 Cong ty TNHH, cong ty co phan chUa niem yet tren thi trUdng cluing khoan cong ty hdp danh va doanh nghiep tu nhan co quy mo ldn ap dung Che do ke toan doanh nghiep ban hanh theo Quyet dinh so' 15/2006/QD-BTC ngay 20/3/2006 cua Bo trUdng Bo Tai chinh Doanh nghiep nho va vUa ap dung Che do ke toan doanh nghiep ban hanh theo Quyet dinh so" 15/2006/QD-BTC ngay 20/3/2006 phai thong bao cho cd quan Thue quan ly doanh nghiep va phai thUc hien on dinh it nhat trong thdi gian la 2 nam TrUdng hdp chuyen doi trd lai ap dung Che do ke toan doanh nghiep nho va vita, phai thong bao lai cho cd quan Thue.
D ie u 5 Quyet dinh nay co liieu luc thi hanh sau 15 ngay, ke tU ngay dang Cong bao Quyet dinh nay thay the Quyet dinh so' 1177 TC/QD/CDKT ngay 23/12/1996 cua Bo trUdng Bo Tai chinh ban hanh “Che do ke toan doanh nghiep vUa va nho” va Quyet dinh
so 144/2001/QD-BTC ngay 21/12/2001 cua Bo trUOng Bo Tai chinh ve viec "Bo sung, sUa doi che do ke' toan doanh nghiep vUa va nho ban hanh theo Quyet dinh so* 1177 TC/QD/CDKT".
Cac doanh nghiep nho va vUa tien hanh khoa so ke toan tai thdi diem 31/12/2006 de
tinh chuyen so du tai khoan ke toan cu sang tai khoan ke toan mdi tU ngay 01/1/2007 theo
che do ke toan ban hanh theo Quyet dinh nay.
Nhting quy dinh khac ve ke toan khong quy dinh trong Quyet dinh nay dUdc thUc
hien theo Luat Ke toan va Nghi dinh so 129/2004/ND-CP ngay 31/5/2004 cua Chinh phu
ve viec quy dinh chi tiet va hudng dan thi hanh mot so' dieu cua Luat Ke' toan trong hoat dong kinh doanh.
D ie u 6 Cue Thue cac tinh, thanh pho true thuoc Trung UOng phoi hdp vdi cac nganh co lien quan giup Uy ban nhan dan tinh, thanh pho' trUc thuoc Trung Udng hudng dan va kiem tra thue hien Che do ke toan Doanh nghiep nho va vUa d cac ddn vi tren dia ban quan ly.
Vu trUdng Vu Che do ke toan va Kiem toan, Tong cuc trUdng Tong cuc thue, Chanh Van phong Bo, Cue trUdng Cue tai chinh doanh nghiep va Thu trUdng cac ddn vi co lien quan chiu trach nhiem hu6ng dan, kiem tra va thi hanh quyet dinh nay.
KT BO TRUONG THU TRUONG
(da ky)
Tran V an Ta
8
Trang 9I QUY DjNH CHUNG
1 “Che' do ke' toan Doanh nghiep nho va vUa” ap dung cho tat ca cac doanh nghiep co quy mo nho va vu'a thuoc moi linh vUc, moi thanh phan kinh te trong ca nude, bao gom: Cong ty trach nhiem hutu han (TNHH), cong ty co phan, cong ty hdp danh doanh nghiep tU nhan va hdp tac xa.
Che do ke' toan doanh nghiep nho va vUa khong ap dung cho DNNN, cong ty TNHH Nha nUdc 1 thanh vien, cong ty co phan niem yet tren thi trUdng chung khoan, hdp tac xa nong nghiep va hop tac xa tin dung.
Cong ty TNHH, cong ty co phan cong ty hdp danh va doanh nghiep tu nhan co quy mo ldn ap dung Che do ke toan doanh nghiep ban hanh theo Quyet dinh so 15/2006/QD-BTC ngay 20/3/2006 cua Bo trUdng Bo Tai chinh Doanh nghiep nho va vu'a co the ap dung Che
do ke toan doanh nghiep ban hanh theo Quyet djnh so 15/2006/QD-BTC ngay 20/3/2006 nhUng phai thong bao cho cd quan Thue quan ly doanh nghiep minh va phai thu'c hien on dinh it nhat trong thdi gian la 2 nam TrUdng hdp chuyen doi trd lai ap dung che do ke toan doanh nghiep nho va vUa phai thUc hien tu' dau nam tai chinh va phai thong bao lai cho cd quan Thue.
Cac d oa n h nghiep cd quy mo nho va vUa thuoc linh vu’c dac thu nhu': Dien luc, dau khi, bao hiem, ch u n g khoan dUdc ap dung che do ke toan dac thu do Bo Tai ch in h ban
h a n h hoac ch a p th u a n cho nganh ban hanh.
Cac d oanh nghiep nho va vu'a la cong ty con cua cong ty me hoat dong tai Viet Nam thi thUc hien che do ke toan theo quy dinh cua cong ty me.
Doanh nghiep nho va vUa ap dung che do ke toan nay neu cd nhu cau sUa doi, bo sung thi phai duo'c sU ch ap thuan ban g van ban cua Bo Tai ch in h trUdc khi thUc hien.
2 C h e d o k e to a n d o a n h n h ie p n h o v a vu ’a dtfofc x a y dvfng t r e n cd sd ap dung
day du 7 chuan mUc ke toan thong dung, ap dung khong day du 12 chuan mUc ke toan va khong ap dung 7 chuan mUc ke' toan do khong phat sinh d doanh nghiep nho va vUa hoac do qua phUc tap khong phu hdp vdi doanh nghiep nho va vUa (Bang kem theo).
2.1 Cac chuan mi/c he toan ap dung day du
Trang 102.2 Cac chuan mite tie toan dp dung khong day du
STT So hieu va ten chuan mi/c Noi dung khong ap dung
1 CM so 02 - Hang ton kho Phan bo chi phi san xuat chung co dinh theo cong suat binh
thi/ong may moc thiet bj.
2 CM so 03 - TSCO hCru hinh Thoi gian khau hao va phirong phap khau hao.
3 CM so 04 - TSCD vo hinh
4 CM so 06 - Thue tai san Ban va thue lai tai san la thue hoat dong.
5 CM so 07 - Ke toan cac khoan
dau tu" vao cong ty lien ket
Phi/Ong phap von chu sd hull.
6 CM so 08 - Thong tin tai chi'nh
ve nhCfng khoan von gop lien
doanh
- Phi/dng phap von chu so hCru;
- TrUdng hop ben gop von lien doanh gop von b£ng tai san, neu ben gop von lien doanh da chuyen quyen sd hull tai san thi ben gop von lien doanh chi dirge hach toan phan lai hoac lo co the xac dinh ti/dng urig cho phan Idi ich cua cac ben gop von lien doanh khac;
- Tri/dng hop ben gop von lien doanh ban tai san cho lien doanh: Neu ben gop von lien doanh da chuyen quyen sd hull tai san va tai san nay dirge lien doanh giCr lai chira ban cho ben thi/ ba doc lap thi ben gop von lien doanh chi di/dc hach toan phan lai hoac lo cd the xac djnh ti/dng irng cho phan Igi ich cua cac ben gop von lien doanh khac Neu lien doanh ban tai san nay cho ben thir ba doc lap thi ben gop von lien doanh di/gc ghi nhan phan lai lo thiic te phat sinh tCr nghiep vu ban tai san cho lien doanh.
7 CM so 10 - Anh hudng cua
viec thay doi ty gia hoi doai
Chenh lech ty gia phat sinh khi chuyen doi bao cao tai chi'nh cua cO sd d nude ngoai.
8 CM so 15 - Hop dong xay
di/ng
Ghi nhan doanh thu, chi phi hop dong xay di/ng trong tri/dng hop nha thau di/gc thanh toan theo tien do ke hoach.
9 CM so 17 - Thue thu nhap
doanh nghiep
Thue thu nhap hoan lai.
10 CM so 21 - Trinh bay bao cao
tai chi'nh
Giam bdt cac yeu cau trinh bay trong bao cao.
11 CM so 24 - Bao cao lull
chuyen tien te
Chi khuyen khi'ch ap dung chir khong bat buoc
12 CM so 29 - Thay doi chinh
sach ke toan, if6c tinh ke toan
va cac sai sot
Ap dung hoi to doi vdi thay doi chi'nh sach ke toan.
10
Trang 112.3 Cac chuan miic ke toan khong dp dung
1 CM so 11 - Hop nhat kinh doanh.
2 CM so 19 - Hop dong bao hiem.
3 CM so 22 - Trinh bay bo sung bao cao tai chinh cua cac ngan hang va to chUc tai chinh tUdng tu
4 CM so 25 - Bao cao tai chinh hop nhat va ke toan khoan dau tu vao cong ty con.
5 CM so 27 - Bao cao tai chinh giufa nien do.
6 CM so 28 - Bao cao bo phan.
7 CM so 30 - Lai tren cd phieu.
3 Chi? so', cluJ v ie t , ddn v j t in h suf d u n g tr o n g k e to a n
- ChU viet sU dung trong ke toan la tieng Viet ChU so sU dung trong ke toan la chfl so A Rap: 0, 1,2, 3, 4, 5, 6, 7, 8, 9; sau chut so' hang nghin, trieu, ty, nghin ty, phai dat dau cham (.); khi con ghi chut so' sau chii so'hang ddn vi phai dat dau phay (,) sau chut so hang ddn vi.
- Ddn vi tien te la dong Viet Nam (ky hieu quo'c gia la “d”, ky hieu quo'c te la “VND”) TrUdng hdp nghiep vu kinh te, tai chinh phat sinh la ngoai te, phai ghi theo nguyen te va dong Viet Nam theo ty gia hoi doai thUc te hoac quy doi theo ty gia hoi doai do Ngan hang Nha nude Viet Nam cong bo' tai thdi diem phat sinh, trU trUdng hdp phap luat co quy dinh khac; doi vdi loai ngoai te khong co ty gia hoi doai vdi dong Viet Nam thi phai quy doi thong qua mot loai ngoai te co ty gia hoi doai vdi dong Viet Nam.
- Ddn vi hien vat va ddn vi thdi gian lao dong ap dung cho cac doanh nghiep nho va vUa la ddn vi do lUdng chinh thUc cua Cong hoa xa hoi chu nghia Viet Nam; trUdng hdp co
sU dung ddn vi do lUdng khac thi phai quy doi ra ddn vi do lUdng chinh thUc cua Cong hoa
xa hoi chu nghia Viet Nam.
4 K y k e to a n
Ky ke toan ap dung cho doanh nghiep nho va vUa la ky ke toan nam Ky ke' toan nam
la mUdi hai thang, tinh tU dau ngay 01 thang 01 den he't ngay 31 thang 12 nam dUdng lich Ddn vi ke toan co dac thu rieng ve to chUc, hoat dong dUdc chon ky ke toan nam la mUdi hai thang tron theo nam dUdng lich, bat dau tU dau ngay 01 thang dau quy nay den het ngay
Trang 12- Chia, tach, hdp nhat, sap nhap giai the, chain dift hoat dong, pha san hoac ban khoan, cho thue doanh nghiep;
- Chuyen doi hinh thUc sd hufu doanh nghiep;
- Xay ra hoa hoan, lu lut va cac thiet hai bat thudng khac;
- Danh gia lai tai san theo quyet dinh cua cd quan nha nude co tham quyen;
- Cac trUdng hdp khac theo quy dinh cua phap luat.
Sau khi kiem ke tai sail, doanh nghiep phai lap bao cao tong hdp ket qua kiem ke TrUdng hdp co chenh lech giUa s o l i e u thUc te kiem ke vdi so' lieu ghi tren so ke toan, ddn vi
ke toan phai xac dinh nguyen nhan va phai phan anh sd chenh lech va ket qua xU ly vao sd
ke toan trUdc khi lap bao cao tai chi'nh.
Viec kiem ke phai phan anh dung thUc te tai san, nguon hinh thanh tai san NgUdi lap
va ky bao cao tong hdp ket qua kiem ke phai chiu trach nhiem ve ket qua kiem ke.
6 C o n g k h a i b a o cao t a i c h in h
6.1 Noi dung cong khai bao cao tai chinh cua doanh nghiep nho va viia gom:
- Tinh hinh tai san nd phai tra va von chu sd hUu;
- Trich lap va sU dung cac quy;
- Ket qua hoat dong kinh doanh;
- Thu nhap cua ngUdi lao dong.
6.2 Hinh thitc va thdi han cong khai bao cao tai chinh
Viec cong khai bao cao tai chi'nh dUdc thUc hien theo cac hinh thUc:
- Phat hanh an pham;
- Thong bao bang van ban;
- Niem yet;
- Cac hinh thUc khac theo quy dinh cua phap luat.
Doi vdi doanh nghiep nho va vUa la doanh nghiep tU nhan va cong ty hdp danh phai cong khai bao cao tai chi'nh nam trong thdi ban 60 ngay, ke tU ngay ket thue ky ke toan nam; doi vdi cac doanh nghiep nho va vUa khac thdi han cong khai bao cao tai chi'nh cham nhat la 120 ngay.
7 B a o q u a n , ltfu trCf t a i lie u k e to a n
7.1 Loai tai lieu ke toan doanh nghiep nho va viia phai liiu trii, gom:
- ChUng tU ke toan;
- So ke toan chi tiet, sd ke toan tong hdp;
- Bao cao tai chi'nh, bao cao ke toan quan tri;
- Tai lieu khac cd lien quan den ke toan nhu: Cac loai hdp dong; Quyet dinh bo sung von tU ldi nhuan, phan phoi cac quy tU ldi nhuan; Quyet dinh mien giam thue, hoan thue, truy thu thue; Bao cao ket qua kiem ke va danh gia tai san; Cac tai lieu lien quan den kiem 12
Trang 13tra, thanh tra, kiem toan; Cac tai lieu lien quan den giai the, pha san, chia, tach, sap nhap, cham dUt hoat dong, chuyen doi hinh thUc sd huu; Bien ban tieu huy tai lieu ke toan va cac tai lieu khac co lien quan den ke toan.
7.2 Bao quan, litu trii tai lieu he toan
Tai lieu ke' toan phai dUdc doanh nghiep nho va vu'a bao quan day du, an toan trong qua trinh sU dung NgUdi lam ke toan co trach nhiem bao quan tai lieu ke toan cua minh trong qua trinh sU dung.
Tai lieu ke toan lUu trU phai la ban chinh theo quy dinh cua phap luat cho tUng loai tai lieu ke toan TrUdng hdp tai lieu ke toan bi tam giu, bj tich thu, bi mat hoac bi b u y hoai thi phai co bien ban kem theo ban sao chup tai lieu bi tam giU, bi tich thu, bi mat hoac bi huy hoai Doi vdi chUng tU ke toan chi cd mot ban chinh nhung can phai lUu trU d ca hai ndi thi mot trong hai ndi dUdc lUu trU ban chUng tU sao chup Chung tU ke toan sao chup de lUu trU phai dUdc chup tU ban chinh va phai cd chU ky va dau xac nhan cua ddn vi luu ban chinh.
Giam doc doanh nghiep nho va vUa chiu trach nhiem to chUc bao quan, lUu trU tai lieu
ke toan ve sU an toan, day du va hdp phap cua tai lieu ke toan.
Tai lieu ke toan dUa vao luu trU phai day du, cd he thong, phai phan loai, sap xep thanh tUng bo ho sd rieng theo thU tu thdi gian phat sinh va theo ky ke toan nam.
7.3 Ncfi liiu trii tai lieu ke toan
Tai lieu ke toan cua doanh nghiep nao duoc lUu trU tai kho cua doanh nghiep do K ho luu trU phai co day du thiet bi bao quan va dieu kien bao quan bao dam an toan trong qua trinh luu trU theo quy dinh cua phap luat Doanh nghiep nho va vUa cd the thue to chUc luu trU thUc hien luu trU tai lieu ke toan tren cd sd hop dong ky ket giua cac ben.
Tai lieu ke toan cua doanh nghiep nho va vUa giai the, pha san bao gom tai lieu ke toan cua cac ky ke toan nam dang con trong thdi ban luu trU va tai lieu ke' toan lien quan den viec giai the, pha san dude luu trU tai ndi theo quyet dinh cua Giam doc doanh nghiep.
Tai lieu ke toan cua cac ky ke toan nam dang con trong thdi han luu trU cua cac doanh nghiep dUdc chia, tach thanh hai hay nhieu doanh nghiep mdi dUdc xu ly theo quy dinh sau: Neu tai lieu ke toan phan chia dude cho ddn vi ke toan mdi thi phan chia va luu trU tai doanh nghiep mdi; neu tai lieu ke toan khong phan chia du'dc thi luu trU tai ddn vi ke' toan
bi chia hoac bi tach hoac luu trU tai ndi theo quyet dinh cua cd quan cd tham quyen quyet
Trang 14- Tai lieu ke toan khac dung cho quan ly, dieu hanh va chung tU ke toan khac khong true tiep ghi so ke toan va lap bao cao tai chi'nh.
7.4.2 Tai lieu ke toan phai liiu trii toi thieu 10 nam, gom:
- ChUng tu ke toan sU dung trUc tiep de ghi so ke toan va lap bao cao tai chi'nh cac bang ke, bang tong hop chi tiet, cac so ke toan chi tiet, cac so ke toan tong hdp, bao cao tai chinh nam cua ddn vi ke toan, bien ban tieu huy tai lieu ke toan va tai lieu khac co lien quan den ghi so ke toan va lap bao cao tai chi'nh trong do co bao cao kiem toan va bao cao kiem tra ke toan.
- Tai lieu ke toan lien quan den thanh ly tai san co dinh.
- Tai lieu ke toan ve qua trinh dau tu, bao gom tai lieu ke toan cua cac ky ke toan nam va tai lieu ke toan ve Bao cao quyet toan von dau tu du an hoan thanh.
- Tai lieu ke toan lien quan den thanh lap, chia, tach, hdp nhat, sap nhap, chuyen doi hinh thUc sd hUu, giai the, chain dUt hoat dong, pha san ddn vi ke toan.
7.4.3 Tai lieu ke toan phai liiu trii vinh vien quy dinh nhii sau:
- Tai lieu ke toan dUdc luu trU vinh vien la cac tai lieu ke toan co tinh sU lieu, co y nghia quan trong ve kinh te, an ninh, quo’c phong Viec xac djnh tai lieu ke toan lUu trU vinh vien
do ngUdi dai dien theo phap luat cua doanh nghiep quyet djnh can cU vao ti'nh sU lieu va y nghia lau dai cua tai lieu, thong tin de quyet dinh cho tUng trUdng hdp cu the va giao cho bo phan ke toan hoac bo phan khac luu tru dudi hinh thUc ban go'c hoac hinh thue khac;
- Thdi han luu trU vinh vien phai la thdi ban luu trU tren 10 nam cho den khi tai lieu
ke toan bi huy hoai tu nhien hoac dUdc tieu huy theo quyet dinh cua ngUdi dai dien theo phap luat cua ddn vj ke toan.
7.5 Thdi diem tinh thdi han liiu trii tai lieu he toan
Thdi diem ti'nh thdi han luu trU doi vdi tai lieu quy dinh tai diem 7.4 cua phan quy dinh chung Quyet dinh nay dUdc ti'nh tU ngay ket thue ky ke toan nam.
8 Ke toa n trtfOng
8.1 Bo tri ke toan tmang
Doanh nghiep nho va vu'a deu bo tri ngUdi lam ke toan trUdng hoac phu trach ke toan Khi thanh lap doanh nghiep nho va vUa phai bo tri ngay ngUdi lam ke toan trUdng hoac phu trach ke toan TrUdng hdp khuyet ke toan trUdng hoac phu trach ke toan thi ngUdi co tham quyen phai bo nhiem ngay ke toan trUdng hoac phu trach ke toan mdi Doanh nghiep co the bo nhiem ke toan trUdng, hoac phu trach ke toan hoac thue ke toan trUdng.
Khi thay doi ke toan trUdng hoac phu trach ke toan, ngUdi dai dien theo phap luat cua ddn vj ke toan phai to chUc ban giao cong viec va tai lieu ke toan giua ke toan trUdng hoac phu trach ke toan cu va ke toan trUdng hoac phu trach ke toan mdi, dong thdi thong bao cho cac bo phan cd lien quan trong ddn vj va cho ngan hang ndi md tai khoan giao dich biet ho, ten va mau ch u ky cua ke toan trUdng hoac phu trach ke toan mdi Ke toan trUdng mdi chiu trach nhiem ve con g viec lam cua minh ke tu ngay nhan ban giao cong viec Ke toan trUdng hoac phu trach ke toan cu van phai chiu trach nhiem ve tinh chinh xac, day du, k hach quan cua thong tin, tai lieu ke toan trong thdi gian minh phu trach.
14
Trang 158.2 Tieu chuan va dieu kien cua ke toan triidng
NgUdi dUdc bo' tri lam ke toan trUdng doanh nghiep nho va vUa phai co pham chat dao dUc nghe nghiep, trung thUc, liem khiet; co y thUc chap hanh phap luat; chuyen mon, nghiep vu ve ke toan tU bac trung cap trd len va co thdi gian cong tac thUc te ve ke toan it nhat
la ba nam.
NgUdi dUdc bo' tri lam ke toan trUdng doanh nghiep nho va vUa phai co cac dieu kien sau day:
- Khong thuoc cac doi tUdng khong dUdc lam ke toan quy dinh tai Dieu 51 cua Luat Ke toan;
- Da qua ldp boi dUdng ke toan trUdng va dUdc cap chUng chi boi dUdng ke toan trUdng theo quy dinh cua Bo Tai chi'nh.
8.3 Thue lam ke toan, thue lam ke toan triidng
- Doanh nghiep nho va vUa dUdc thue doanh nghiep dich vu ke toan hoac ngUdi co dang ky kinh doanh dich vu ke toan lam ke toan hoac lam ke toan trUdng.
- NgUdi dUdc thue lam ke toan, thue lam ke toan trUdng phai dam bao nhung tieu chuan nghe nghiep quy dinh tai cac Dieu 51, 55, 56 va Dieu 57 cua Luat Ke toan va cac van ban hudng dan thi hanh Luat Ke toan.
- NgUdi dUdc thue lam ke toan trUdng phai co du cac dieu kien:
+ Co chUng chi hanh nghe ke toan theo quy dinh tai Dieu 57 cua Luat Ke toan;
+ Co chUng chi boi dudng ke toan trUdng theo quy dinh cua Bo Tai chi'nh;
+ Co dang ky kinh doanh dich vu ke toan hoac co dang ky hanh nghe ke toan trong doanh nghiep dich vu ke toan.
- NgUdi dUdc thue lam ke toan co trach nhiem va quyen cua ngUdi lam ke toan quy dinh tai khoan 2, khoan 3 Dieu 50 cua Luat Ke toan NgUdi dUdc thue lam ke toan trUdng co trach nhiem va quyen cua ke toan trUdng quy dinh tai Dieu 54 cua Luat Ke toan.
- NgUdi dai dien theo phap luat cua ddn vi ke toan phai chiu trach nhiem ve viec thue lam ke toan, thue lam ke toan trUdng.
Trang 16II DANH MUC HE THONG TAI KHOAN KE TOAN
(Ban hanh theo quyet dinh so 48/2006/QD-BTC ngay 14 thang 9 nam 2006 cua Bo trudng Bo Tai chinh)
Tien mat
Tien Viet Nam Ngoai te Vang, bac, kim khi quy, da quy
2 112
1121 1122 1123
Tien gUi Ngan hang
Tien Viet Nam Ngoai te Vang, bac, kim khi quy, da quy
Chi tiet theo tung ngan hang
3 121 Oau tir tai chinh ngan han
4 131 Phai thu cua khach hang Chi tiet theo tUng
khach hang
5 133
1331 1332
Thue GTGT dUdc khau trir
Thue GTGT du'dc khau tru'cua hang hoa, djch vu Thue GTGT du’dc khau trir cua TSCD
6 138
1381 1388
Phai thu khac
Tai san thieu chd xif ly Phai thu khac
ti/dng
8 142 Chi phi tra trudc ngan han
9 152 Nguyen lieu, vat lieu Chi tiet theo yeu cau
1593
Cac khoan dir phong
Du phong giam gia dau tu ta i chinh ng§n han
DU phong phai thu kho doi Du” phong giam gia hang ton kho
Trang 17TT So hieu TK TEN TAI KHOAN GHI CHU Cap 1 Cap 2 Cap 3
2141 Hao mon TSCO hull hinh
2142 Hao mon TSCO thue tai chi'nh
2143 Hao mon TSCD vo hinh
2147 Hao mon bat dong san dau tu"
18 217 Bat dong san dau tu
19 221 Dau tutai chinh dai han
2212 Von gop lien doanh
2213 Dau tu1 vao cong ty lien ket
2218 Dau tu ta i chi'nh dai han khac
20 229 Du phong giam gia dau tu tai chinh dai han
21 241 Xay dung co ban dd dang
2412 Xay di/ng cd ban dd dang
2413 Sira chCra I6n TSCD
22 242 Chi phi tra trudc dai han
23 244 Ky quy, ky cUdc dai han
LOAI TAI KHOAN 3
NO PHAI TRA
Trang 18TT So hieu TK TEN TAI KHOAN G H I CHU
Cap 1 Cap 2 Cap 3
3334 Thue thu nhap doanh nghiep
3335 Thue thu nhap ca nhan
3336 Thue tai nguyen
3337 Thue nha dat, tien thue dat
3338 Cac loai thue khac
3339 Phi, le phi va cac khoan phai nop khac
28 334 Phai tra ngi/di lao dong
29 335 Chi phi phai tra
30 338 Phai tra, phai nop khac
3381 Tai san thifa chd giai quyet
3382 Kinh phi cong doan
3383 Bao hiem xa hoi
3384 Bao hiem y te
3386 Nhan ky quy, ky cUdc ngan han
3387 Doanh thu chua thUc hien
3388 Phai tra, phai nop khac
31 341 Vay, no dai han
3413 Trai phieu phat hanh
34131 Menh gia trai phieu
34132 Chiet khau trai phieu
34133 Phu troi trai phieu
3414 Nhan ky quy, ky cUdc dai han
32 351 Quy dir phong trd cap mat viec lam
33 352 Dir phong phai tra
LOAI TAI KHOAN 4 VON CHU SO HLfU
34 411 Nguon von kinh doanh
4111 Von dau tu" cua chu so hCru
35 413 Chenh lech ty gia hoi doai
36 418 Cac quy thuoc von chu sd hiiru
38 421 Ldi nhuan chi/a phan phoi
18
Trang 19TT So hieu TK TE N T A I K H O AN G H I CHU
Cap 1 Cap 2 Cap 3
4211 Ldi nhuan chUa phan phoi nam trudc
4212 Ldi nhuan chua phan phoi nam nay
39 431
4311 4312
Quy khen thudng, phuc ldi
Quy khen thUdng Quy phuc ldi
L O A I T A I K H O A N 5
DO ANH TH U
40 511
5111 5112
5113 5118
Doanh thu ban hang va cung cap djch vu
Doanh thu ban hang hoa Doanh thu ban cac thanh pham
Doanh thu cung cap djch vu Doanh thu khac
Chi tiet theo yeu cau quan ly
41 515 Doanh thu hoat dong tai chinh
42 521
5211 5212 5213
Cac khoan giam trU doanh thu
Chiet khau thUdng mai Hang ban bi tra lai Giam gia hang ban
45 632 Gia von hang ban
46 635 Chi phi tai chinh
47 642
6421 6422
Chi phi quan ly kinh doanh
Chi phi ban hang Chi phi quan ly doanh nghiep
Trang 2050 821 Chi phi thue thu nhfip doanh nghiep
LOAI TAI KHOAN 9 XAC DINH KET QUA KINH DOANH
51 911 Xac djnh ket qua kinh doanh
LOAI TAI KHOAN 0 TAI KHOAN NGOAI BANG
1 001 Tai san thue ngoai
2 0 0 2 Vat tir, hang hoa nhan giuf ho, nhan gia cong Chi tiet theo yeu cau
3 003 Hang hoa nhan ban ho, nhan ky gui, ky ci/cfc quan ly
4 004 Nd kho doi da xur ly
5 007 Ngoai te cac loai
20
Trang 21III DANH MUC CHliNG TUT KE TOAN
(Ban hanh theo quyet djnh so 48/2006/QD-BTC ngay 14 thang 9 nam 2006 cua Bo trifctng Bo Tai chinh)
TT TEN CHUNG TIT SO HIEU TINH CHAT
BB(*) HD(*)
I Lao dong tien Itfdng
10 Bien ban thanh ly (nghiem thu) hdp dong giao khoan O9-L0TL X
II Hang ton kho
3 Bien ban kiem nghiem vat ti/, cong cu, san pham,
hang hoa
5 Bien ban kiem ke vat tu", cong cu, san pham, hang
hoa
7 Bang phan bo nguyen lieu, vat lieu, cong cu, dung cu 07-VT X
Trang 22TT TEN CHtTNG Tir SO HIEU TINH CHAT
BB(*) HD(*)
9 Bang kiem ke quy (dung cho ngoai te, vang, bac, kim
khi quy, da quy)
V Tai san co djnh
B CHLfNG TLT BAN HANH THEO CAC VAN BAN PHAP LUAT KHAC
2 Danh sach ngudi nghi hudng tra cap om dau, thai
san
X
5 Phieu xuat kho kiem van chuyen noi bo 03 PXK-3LL X
8 Bang ke thu mua hang hoa mua vao khong co hoa
don
9
G hi ch u : (*) BB: Mau bat buoc
(*) HD: Mau hudng dan
22
Trang 23IV DANH MUC SO KE TOAN
(Ban hanh theo quyet djnh so 48/2006/QD-BTC ngay 14 thang 9 nam 2006 cua Bo tracing Bo Tai chinh)
So
H i n h thufc k e t o a n
N h a t ky chung
N h a t
ky - So Cai
Chvfng tti ghi so
04 So Cai (dung cho hinh thCrc ke toan Chung tu" ghi so) S02c1-DNN
S02c2-DNN
X
-10 So Cai (dung cho hinh thCfc ke toan Nhat ky
chung)
15 So chi tiet vat lieu, dung cu, san pham, hang hoa S07-DNN X X X
16 Bang tong hop chi tiet vat lieu, dung cu, san pham,
hang hoa
Trang 24H in h th ifc k e to a n
N h a t ky chung
N h at
ky - So Cai
Chufng tti ghi so
37 Cac sd chi tiet khac theo yeu cau quan ly cua
doanh nghiep
24
Trang 25Phan thur nhat
Sflf DO KE TOAN
Trang 26A SO DO KE TOAN HUONG DAN THI/C HIEN
CAC CHUAN MUC KE TOAN
I Ke toan hang ton kho (Chuan mUc so 02)
II Ke toan TSCD (Chuan mUc so 03, 04)
III Ke toan bat dong san dau tiT (Chuan muc so 05)
IV Ke toan thue tai san (Chuan mi/c so 06)
V Ke toan cac khoan dau tu vao cong ty lien ket (Chuan mifc so 07)
VI Ke toan lien quan den thong tin tai chi'nh ve cac khoan von gop lien doanh (Chuan muc so 08)
VII Ke toan anh hudng cua viec thay doi ty gia hoi doai (Chuan mi/c so 10)
VIII Ke toan doanh thu ban hang va cung cap dich vu (Chuan mi/c so 14)
IX Ke toan hop dong xay dung (Chuan muc so 15)
X Ke toan chi phi di vay (Chuan muc so 16)
XI Ke toan lien quan den chuan muc Cac khoan du phong, tai san va
nd tiem tang (Chuan mUc so 18)
26
Trang 27Tong gia Vat tu1, cong cu, Gia mua
133
ThueGTGTVat ti/, cong cu, hang hoa mua vao nhap kho
tinh theo gia mua co thue GTGT (neu khong di/oc khau tri/)
hang nhap khau Neu khong du’dc
Trang 28Sd do so: 2
KE TOAN C A C KHOAN CHIET KHAU, G IA M GIA,
HANG MUA TRA LAI
Gia mua da co (2) thue GTGT
Gia mua chi/a co (1) thue GTGT
Thue GTGT dau vao
Cac khoan chiet khau thiTdng mai, giam gia, hang mua tra lai
Chiet khau thanh toan diTdc hi/dng
Chu y: - Vat tif, cong cu, hang hoa, mua ngoai dung vao hoat dong SXKD hang hoa, dich vu thuoc
doi tiTdng chiu thue GTGT tinh theo phudng phap khau tri/ khi du'dc chiet khau thudng mai, giam gia hoSc tra lai ngiidi ban phai tach thue GTGT, ghi but toan (1),
- Vat tif, cong cu, hang hoa, mua ngoai dung vao hoat dong SXKD hang hoa, dich vu thuoc doi tudng chiu thue GTGT tinh theo phiTdng phap tri/c tiep hoac khong chiu thue G TG T khi diroc chiet khau thi/dng mai, giam gia hoSc tra lai ngi/di ban ghi but toan (2)
28
Trang 29So do so: 3
Gia thanh san pham chinh nhap kho trong ky
155 (San pham phu)
Gia tri san pham phu nhap kho tinh theo gia tri thuan co the thi/c hien du’dc
KE TOAN CHI PHI CHE BIEN C HO SAN PHAM PHU
Vi du ve tri/dng hdp co san pham phu:
- San pham phu du’dc tinh theo gia trj thuan co the thi/c hien du’dc va gia tri nay di/dc tri/ (-) khoi chi phi che bien da tap hdp chung cho san pham chi'nh
Tong chi phi che bien: 120
Gia ban ifdc ti'nh san pham phu: 16
Chi phi i/dc tinh tieu thu san pham phu: 1
-► Gia tri thuan co the thi/c hien du’dc cua san pham phu la: 1 6 - 1 = 15
-► Chi phi che bien tinh cho san pham chinh: 120 -15 = 105
Trang 30Phan hao hut, mat mat hang ton kho
do to c h u t, ca nhan phai boi thi/dng
theo quyet djnh xu1 ly
632
Phan hao hut, mat mat hang ton khodu'dc tinh vao gia von hang ban
Chu y: Tri/dng hdp gia trj hao hut, mat mat cua hang ton kho da xac dinh du’dc nguyen nhan va co
quyet dinh xir ly ngay, ghi:
Nd TK 111, 334, (So thu boi thi/dng theo quyet dinh xir ly)
Nd TK 632 (Gia tri hao hut, mat mat cua hang ton kho sau khi tri/ (-) so thu boi thi/dng theo
quyet dinh xu" ly)
Co TK 152, 153, 154, 155, 156, 157
30
Trang 31Sd do so: 5
KE TOAN DU PHONG G IAM GIA HANG TON KHO
1593
Idn hon so phai trich lap nam sau)
Chu y: 1 DU phong giam gia hang ton kho du’dc lap khi gia tri thuan co the th u t hien du'dc cua hang
ton kho nho hdn gia goc va du’dc ghi nhan vao gia von hang ban trong ky
2 D i/ phong giam gia hang ton kho du’dc lap vao cuoi ky ke toan nSm khi lap BCTC Khi lap
d i/ phong giam gia hang ton kho phai du’dc hien theo dung cac quy dinh cua CMKT so 02 "Hang ton kho" va quy djnh cua che do tai chinh hien hanh
3 Viec lap dir phong giam gia hang ton kho phai tinh theo turig thu' vat tu*, cong cu, hang hoa, san pham ton kho Doi vdi djch vu cung cap dd dang, viec lap d ll’ phong giam gia hang ton kho phai du’dc tinh theo timg loai djch vu co mu’c gia rieng biet
Trang 32Gia tri hao hut, mat mat cua hang ton kho sau
khi trir (-) so thu boi thi/dng theo quyet dinh x ir ly
1593
Hoan nhap so chenh lech giCra so d i/ phong giam gia hang ton kho phai lap nam nay nho hdn so da lap nam tri/dc
Chi phi nguyen vat lieu, chi phi nhan cong,
tri/c tiep vi/dt tren m u t binh thuWng
32
Trang 33Thue nhap khau, thue tieu thu dac biet
NVL nhap khau phai nop NSNN
33312
Thue GTGT cua NVL nhap khau phai nop
NSNN (neu khong di/dc khau tri/)
411
Du'dc cap hoac nhan vd'ri gop l;en doanh,
lien ket bang NVL
XDCB hoac sira chCfa Id
NVL xuat thue ngoai gi
- Tra lai NVL cho ngtfdi ba
- Chiet khau thi/dng mai
Nguyen, vat lieu xuat be
Trang 34153- CONG CU, DUNG CU
Nhap kho cong cu, dung cu (CC, DC)
mua ngoai
133
Thue GTGT (neu co)
Chi phi thu mua, boc xep, van chuyen
Thue nhap khau, thue tieu thu dac biet
CC, DC nhap khau phai nop NSNN
33312
Thue GTGT cua CC, DC nhap khau phai nop NSNN (neu khong du’dc khau trir)
2 2 1
Thu hoi von gop vao cong ty lien ket,
cd sd kinh doanh dong kiem soat,
hoSc dau tir dai han khac bSng CC, DC
3381
CC, DC phat hien thi/a khi kiem ke chd xCrly
Cac TK lien quan
- Tra lai CC, DC cho ngu
- Chiet khau thi/dng mai
CC, DC xuat kho thue ngo
g kiem soat
81hoac dau ta dai han
CC, DC phat hien thi
co quyet dinh xu’ ly ngay
CC, DC phat hien thi/a khi kiem ke xac dinh du’dc nguyen nhan va
co quyet dinh xu’ ly ngay
Chu y: Ke toan chenh lech gii/a gia tri ghi so va gia danh gia lai cua cong cu, dung cu xuat kho de gop
von vao cong ty lien ket, cd sd kinh doanh dong kiem soat hoSc dau tif dai han khac xem cac so do lien quan den TK 221 phan V, VI (Muc A)
34
Trang 35Sd do so: 9
KE TOAN C O N G CU, DUNG CU CHO THUE
153
Chu y: 1 Cong cu, dung cu la nhirng tir lieu lao dong khong co du cac tieu chuan ve gia tri va thdi
gian sir dung quy dinh cho TSCO nen cong cu, dung cu dude quan ly va hach toan nhi/ nguyen lieu, vat lieu Theo quy dinh hien hanh, nhung tir lieu lao dong sau day neu khong du tieu chuan
ghi nhan TSCD thi dude ghi nh.^n la CC, DC:
- Cac da giao, van khuon, cong cu, dung cu ga lap chuyen dung cho san xuat xay l^p;
- Cac bao bi ban kern theo hang hoa co tinh tien rieng, nhirng trong qua trinh bao quan hang hoa van chuyen tren dudng va d i/tr if trong kho co ti'nh gia tri hao mon de tru" dan gia tri cua bao bi;
- Nhirng dung cu, do nghe bang thuy tinh, sanh sir, phudng tien quan ly, do dung v&n phong,
quan ao, giay dep chuyen dung de lam viec,
2 CC, DC xuat dung cho SXKD, cho thue phai du'dc theo doi ve hien vat va gia tri tren sd ke toan chi tiet theo noi sir dung, theo doi tudng thue va ngudi chiu trach nhiem vat chat Doi vdi
CC, DC co gia tri Idn, quy hiem phai co the thud bao quan dac biet
Trang 36Sd do so: 10
C O N G CU, DUNG CU, HANG HOA, HANG GUI DI BAN
(Theo phirdng phap kiem ke djnh ky)
KE TOAN NGUYEN LIEU, VAT LIEU,
Tri gia hang ton kho va gid di ban cuoi ky
152, 153,
156, 157 611- M U A H AN G
Tri gia hang da mua dang di ditong dau ky,
tri gia hang ton kho va gui di ban dau ky
111, 112, 331,
Mua vat tif, hang hoa venhap kho trong ky (Gia mua, chi phi thu mua, boc xep, van chuyen )
Giam gia hang mua
- Hang mua tra lai
- Chiet khau thi/cfng mai
632
Cuoi ky, xac dinh va ket chuyen trj gia hang hoa xuat kho de ban, trao doi, bieu tang, tieu dung noi bo
33312
Thue GTGT cua (neu khong du’dc
hang nhap khau khau tru1)
phai nop NSNN
133
(neu du'dckhau tri/)
36
Trang 37Sd do so: 11
KE TOAN THANH PHAM
1 Theo phi/dng phap ke khai thudng xuyen:
Nhap kho thanh pham do don vj SX, che
bien hoac thue ngoai gia cong hoan thanh
632
Thanh pham da xuat ban
bi tra lai nhap kho
221
Thu hoi von gop vao cong ty lien ket, cd sd
kinh doanh dong kiem soat hoac dau tir
dai han khac bling thanh pham nhap kho
Xuat kho thanh pham de gop von vao cong
ty lien ket, cd sd kinh doanh dong kiem soat
hoSc dau tird a i han khac
1381
Thanh pham phat hien thieu khi kiem ke chd x ir ly
2 Theo phirdng phap kiem ke djnh ky
Ket chuyen tri gia thanh pham
155
ton kho cuoi ky
Ket c h uyen tri gia thanh pham ton kho dau ky
632
911
Trang 38KE TOAN HANG HOA (Theo phirong phap ke khai thi/dng xuyen)
1 Ke toan gia mua hang hoa
Nhap kho hang hoa mua ngoai
Hang hoa thue ngoai gia cong, che bien xong nhap kho
(neu khong du'dc khau trir)
Hang hoa da xuat ban
bj tra lai nhap kho
221
3381
Thu hoi von gop vao cong tv lien ket, cd sd(
kinh doanh dong kiem soat hoSc dau tu1 dai han khac bang hang hoa nhap kho
Hang hoa phat hien thira
khi kiem ke chd xir ly
Cac TK lien quan
Hang hoa phat hien thi/a xac dinh du’dc nguyen nhan va co quyet dinh xir ly ngay
Giam gia hang mua
- Hang mua tra lai cho ngirdi ban
hang theo hdp dong
154
Xuat kho hang hoathue ngoai gia cong, che bien
221
Xuat kho hang hoa de gop von vao cong tv(
lien ket, cd sd kinh doanh dong kiem soat hoac dau tir dai han khac
1381
Hang hoa phat hien thieukhi kiem ke chd xu1 ly
Cac TK lien quan
Hang hoa phat hien thieu xac dinh du’dc nguyen nhan va co quyet dinh xu1 ly ngay
Chu y: 1 Ke toan doanh thu va thue phai nop NSNN cua hang hoa xuat kho de trao do’i, ho§c de sir
dung noi bo, de bieu tang hoac tra liTdng, tra thu'dng xem cac sd do lien quan den ke toan doanh thu (TK 511) phan V (Muc B) hoSc cac khoan thue phai nop NSNN (Muc C)
2 Ke toan chenh lech giCra gia tri ghi so va gia danh gia lai cua hang hoa xuat kho de gop von vao cong ty lien ket, cd sd kinh doanh dong kiem soat hoac dau tir dai han khac xem cac sd do lien quan den cac TK 221 phan V, VI (Muc A)
38
Trang 39Phi uy thac nhap khau va cac khoan da
du’dc chi ho cho hoat dong nhan uy thac
phai tra cho ddn vi nhan uy thac nhap khau hang hoa
Trang 40Sd do so: 14
KE TOAN HANG HOA 6 D O N Vj KINH DOANH MUA, BAN HANG HOA
(Theo phirong phap kiem ke djnh ky)
Tri gia hang hoa ton kho va gui di ban cuoi ky
333
Thue nhap khau, thue TTBB, thue GTGT
(neu khong du’dc khau tru’) phai nop NSNN cua hang hoa nhap khau
111, 112, 331, .
Chiet khau thi/dng maiGiam gia hang mua Tra lai hang mua cho ngi/di ban
da xuat ban, trao doi, bieu tang, tieu dung noi bo trong
ky '
K/c gia von hang hoa da tieu thu trong ky
C h u y : Tri gia hang xuat _ Trj gia hang + Trj gia hang Trj gia hang
ban trong ky ton dau ky mua trong ky ton cuoi ky
40