261 sơ đồ kế toán doanh nghiệp nhỏ và vừa phần 1

lo thiic te phat sinh tCr nghiep vu ban tai san cho lien doanh... Phan thur nhat[r]

15 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

TS 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

Ngay 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

toan 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

II 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)

SO 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

B0 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;

D 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

I 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

2.2 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

2.3 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

- 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

tra, 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

- 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

8.2 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.

II 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

TT 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

TT 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

TT 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

50 821 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

III 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

TT 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

IV 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

H 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

Phan thur nhat

Sflf DO KE TOAN

A 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

Tong 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

Sd 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

So 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

Phan 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

Sd 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

Gia 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

Thue 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

153- 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

Sd 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

Sd 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

Sd 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

KE 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

Phi 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

Sd 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