Giáo trình Kế toán tài chính trong các doanh nghiệp (Tái bản lần thứ hai): Phần 1

TRUING DAI HOC KINH TE QUOC DAN VIEN KE TOflN ■ KIEM TOflN Chubien: GS.TS Dang Thj Loan Giao trinh a ' (Tai ban lan thtf 2, co sufa doi bo sung) ã ,CCO ôK TRLTCXNG DAI HOC KINH TE QUOC DAN VIEN KE TOAN - KIEM TOAN Q Chu bien: GS TS DANG THI LOAN Gido trlnh KE TOAN TAI CHINH TRONG CAC DOANH NGHIEP (Tai ban lan thir 2, co sita doi bo sung) NHA XUAT BAN DAI HOC KINH TE QUOC DAN 2013 LOl NOIOAU lch mo dau De phu hop voi noi dung cai cach che ke toan Viet Nam, Vien Ke toan-KiSni toan Truong Dai hoc Kinh te Quoc dan da to chuc bien soan cuon giao trinh “Ke toan tai chinh cac doanh nghicp” lam tai lieu giang day, hoc tap cho sinh vien chuyen nganh ke toan va sinh vien thuoc khoi nganh kinh t£, quan tri kinh doanh cua Truong Dai hoc Kinh te Quoc dan Cuon giao trinh duoc xuat ban lan dau tien vao thang 11/1996 tren co so Quyet dinh so 1141/TC/QD/CDKT 01/11/1995 Tu den cuon giao trinh da duoc tai ban nhieu lan tren co so chinh ly, bo sung cho phu hop voi cac van ban quy djnh ve che ke toan cac doanh nghiep cua Bo Tai chinh Nhung nam gan day, nham hoan thien khuon kho phap ly ve ke toan, dap irng yeu cau phat trien kinh te tien trinh doi moi, mo cua va hoi nhap, Bo Tai chinh da ban hanh mot he thong bao gom 26 chuan mire ke toan cung nhieu thong tu huong dan ke toan thirc hien cac chuan mire ke toan ban hanh, ap dung cho tat ca cac doanh nghiep thuoc cac nganh cac phan kinh te ca nuoc nham dat duoc sir danh gia trung thirc, hop ly, khach quan ve thuc trang tai chinh va ket qua kinh doanh cua doanh nghiep De giup cho can bo giang day, can bo nghien cuu, sinh vien va cac doanh nghiep thuoc cac nganh, cac phan kinh te co tai lieu giang day, nghien cuu, hoc tap, quan ly dieu hanh thirc tien, Vien Ke toan-Kiem toan to chuc bien soan lai cuon giao trinh “Ke toan tai chinh cac doanh nghicp” tren ca sa cap nhat day du nhat cac van ban, thong tu huong dan hien hanh nhu: Thong tu so 05, 06, 123, 179, 180, 184, 195/2012/TT-BTC huong dan ve thue TTDB, thue GTGT, thul TNDN, v i xu ly chenh lech t> gia hoi doai ve chi trg cap mat viec lam, ve quy ho trg sdp xip doanl- TRUdNG OAI HQC KINH TE QUOC DAN GIAO TRINH KE TOAN TAI CHINH TRONG CAC DOANH NGHIEP nghiep, ve che ke toan don vi chu dau tu; Thong tu so 45/2013/TT-BTC ve huong dan che quan ly, su dung va tri'ch khau hao tai san co dinh Tham gia bien soan, sua doi va bo sung cuon giao trinh lan gom co: • GS.TS Dang Thj Loan: Chu bien, viet cac chuong II, XIV • PGS.TS Nguyen Minh Phuong: viet cac chuong V, XI • PGS.TS Nguyen Thi Dong: viet cac chuong VII, XII, XIII • GS.TS Nguyen Van Cong: viet cac chuong IV, X • PGS.TS Pham Quang: viet cac chuong I, III, VI • Giang vien Tran Due Vinh: viet cac chuong VIII, IX, XV Tuy rat co gang, song chac chan cuon giao trinh khong tranh khoi nhung han che nhat dinh Chung toi mong nhan duoc nhung y kien dong gop cua ban doc de lan xuat ban sau duoc hoan thien hon Xin tran cam on! Thay mat tap the tac gia Chu bien: GS.TS DANG THI LOAN TRUdNG DAI HQC KINH TE QUOC DAN CHUONG I: KETOAN TAI SAN CO OjNH Chuong I KE TOAN TAI SAN CO DINH I- BAN CHAT TAI SAN CO DINH VA NHIEM VU KE TOAN 1- Ban chat tai san co djnh DS tien hanh hoat dong san xuat - kinh doanh va cac hoat dong khac, doi hoi doanh nghiep phai huy dong, phan phoi va su dung mot khoi lugng tai san nhdt dinh Mot loai tai san nao duoc ghi nhan la tai san cua doanh nghiep no dap ung dugc hai tieu chuan ca ban: - Doanh nghiep kiem soat dugc tai san - Du tfnh dem lai lgi l'ch kinh te tuong lai cho doanh nghiep Tuy theo quy mo gia tri cua tai san va thai gian du ti'nh dem lai lgi l'ch kinh te tuong lai, ngudi ta phan chia tai san doanh nghiep kiem soat hai loai la tai san co dinh va tai san liru dong TSCD cac doanh nghiep la nhung tai san co gia tri lan va du tinh dem lai lai ich kinh te lau dai cho doanh nghiep Theo che tai chinh hien hanh, TSCD phai co du tieu chuan sau: - Chac chan thu dua'c lai ich kinh te tuong lai tie viec su dung tai san do: Lgi l'ch kinh te tai san mang lai dugc bieu hien viec tang doanh thu, tiet kiem chi phi, tang chat lugng cua san pham, dich vu doanh nghiep kiem soat va su dung mot tai san nao - Co thai gian su dung tren nam tra len: Tieu chuan nham cu the hoa tieu chuan thu nhat cua TSCD Lgi l'ch kinh te tuong lai viec su dung TSCD khong phai la nam tai chinh ma it nhat la nam Chang han, neu doanh nghiep mua o to de su dung lau dai thi moi dugc coi la TSCD, ngugc lai, neu doanh nghiep mua o to de ban huong chenh lech gia thi no dugc coi la tai san luu dong TRUdNG OAI HpC KINHTE QU6C DAN GIAO TRINH KE TOAN TAI CHINH TRONG CAC DOANH NGHIEP ■ I ■BMaHBBSBsaaBBgaa — ——————— ■■ - Nguyen gia tai san phai duoc xac dinh mot cach tin cay va co gid trj tu 30.000.000 ddng (Ba muoi trieu dong) tro len: Tieu chuan yeu cau mot tai san nao muon dugc ghi nhan la TSCD thi phai co co so khach quan de xac dinh gia trj ban dau cua no Chang han, nhan hieu hang hoa, quyen phat hanh, danh sach khach hang va cac khoan muc tucmg tu dugc hinh noi bo doanh nghiep khong dugc ghi nhan la TSCD nhung neu nhung tai san dugc hinh duoi hinh thue mua lai cua don vj hoac ca nhan khac thi co the dugc ghi nhan la TSCD Theo quan diem cua che tai chinh hien hanh, mot tai san co gia trj tir 30.000.000 dong tra len thi dugc coi la tai san co gia trj Ion (Thong tu so 45/2013/TT-BTC) 2- Nguyen tac quan ly TSCD De nang cao hieu qua su dung TSCD thi cong tac quan ly TSCD phai tuan thu nhung nguyen tac chu yeu sau: - Xac lap doi tugng ghi TSCD: Doi tugng ghi TSCD la tirng tai san co ket cau doc lap hoac la mot he thong gom nhieu bo phan tai san rieng le lien ket vai de cung thue hien mot hay mot so chuc nang nhat dinh ma neu thieu bat ky mot bo phan nao thi ca he thong khong the hoat dong dugc va thoa man tieu chuan cua TSCD Truong hgp mot he thong gom nhieu bo phan tai san rieng le lien ket vai nhau, moi bo phan cau co thai gian su dung khac va neu thieu mot bo phan nao ma ca he thong van thirc hien dugc chuc nang hoat dong chinh cua no nhung yeu cau quan lv, su dung tai san c6 dinh doi hoi phai quan ly rieng tirng bo phan tai san thi moi bo phan tai san neu cung thoa man dong thai ba tieu chuan cua tai san co dinh van dugc coi la mot doi tugng ghi TSCD - Moi tai san co dinh doanh nghiep phai co bo h6 so rieng: Do tai san co djnh se ton tai lau dai doanh nghiep cho nen tai san c6 dinh phai dugc phan loai, thong ke, danh so va co the rieng, dugc theo doi chi tilt theo tirng doi tugng ghi tai san co dinh va dugc phan anh s6 theo doi tai san co djnh TRUdNG €>AI HQC KINH TE Q U 6c DAN CHUONG I: KE TOAN TAI SAN CO OjNH - Moi tai san c6 dinh phai dugc quan ly theo chi tieu gia tri la nguyen gia, gia tri hao mon va gia trj lai - Xay dung quy chi quan ly TSCD, nhu: xac djnh ro quyen han, tracl nhiem cua tap the, ca nhan viec bao quan, su dung TSCD - Doanh nghiep phai thue hien viec quan ly doi vai nhung tai san cc djnh da khau hao hit nhung van tham gia vao hoat dong kinh doanh nhi nhung tai san co dinh binh thuang - Dinh ky vao cuoi moi nam tai chi'nh, doanh nghiep phai tien hanl kiem ke tai san co dinh Moi truong hgp phat hien thira, thieu tai san co din! deu phai lap bien ban, tim nguyen nhan va co bien phap xir ly 3- Nhiem vu kc toan TSCD De cung cap day du, kip thai thong tin cho cong tac quan ly TSCE tren ca sa tuan thu cac nguyen tac noi tren, ke toan TSCD cac doanl' nghiep phai bao dam cac nhiem vu chu yeu sau: - Ghi chep, phan anh tong hgp chi'nh xac, kip thai so lugng, gia tri TSCD hien co, tinh hinh tang giam va hien trang cua TSCD pham vi toan doanh nghiep cung nhu tirng bo phan sir dung TSCD, tao dieu kier cung cap thong tin de kiem tra, giam sat thuang xuyen viec giu gin, bac quan, bao duong TSCD va ke hoach dau tu doi mod TSCD tirng doanh nghiep - Tinh toan va phan bo chinh xac mire khau hao TSCD vao chi phi sar xuat - kinh doanh theo mire hao mon cua TSCD va che tai chinh quy djnh - Tham gia lap ke hoach sira chira va du toan chi phi sira chira TSCD tap hgp chinh xac va phan bo hgp ly chi phi sira chira TSCD vao chi phi kinh doanh II- PHAN LOAI TSCD De tao dieu kien thuan lgi cho cong tac quan ly va k! toan TSCD, thi viec phan loai TSCD phai dugc tien hanh theo nhilu tieu thue khac Nhung tieu thirc phan loai TSCD quan la: theo hinh thai bilu hien theo quyen so him va theo tinh hinh sir dung TSCD TRUC5NG DAI HpC KINH TE QL)6c DAN GIAO TRINH KE TOAN TAI CHINH TRONG CAC DOANH NGHIEP 1- Theo hinh thai bicu hien TSCD cua doanh nghiep dugc chia TSCD huu hinh va TSCD vo hinh - TSCD huu hinh la nhung TSCD co hinh thai vat chat va dugc chia cac nhom sau: Nha cua, vat kien true: la tai san co dinh cua doanh nghiep dugc hinh sau qua trinh thi cong xay dung nhu tru so lam viec, nha kho, hang rao, thap nuoc, san bai, cac cong trinh trang tri cho nha cua, duong xa, cau cong, duang sat, duong bang san bay, cau tau, cau cang, u trien da May moc, thiet bi: la toan bo cac loai may moc, thiet bi dung hoat dong kinh doanh cua doanh nghiep nhu may moc chuyen dung, thiet bi cong tac, gian khoan lmh vuc dau khi, can cau, day chuyen cong nghe, nhung may moc dan le Phuong tien van tai, thiet bi truyen dan: la cac loai phuong tien van tai gom phuong tien van tai duang sat, duong thuy, duang bo, duong khong, duang ong va cac thiet bj truyen dan nhu he thong thong tin, he thong dien, duong ong nuoc, bang tai Thiet bi, dung cu quan ly: la nhung thiet bj, dung cu dung cong tac quan ly hoat dong kinh doanh cua doanh nghiep nhu may vi tinh phuc vu quan ly, thiet bi dien tir, thiet bi, dung cu luong, kiem tra chat lugng, may hut am, hut bui, chong moi mot Vuan cay lau nam, sue vat lam viec va/hoac cho san phdm: la cac vuan cay lau nam nhu vuon ca phe, vuon che, vuan cao su, vuan cay an qua, tham co, tham cay xanh ; Sue vat lam viec va hoac cho san ph4m nhu dan voi, dan ngua, dan trau, dan bo Cac loai tai san co dinh khac: la toan bo cac tai san co dinh khac chua liet ke vao nam loai tren nhu tranh anh, tac pham nghe thuat - TSCD vo hinh la nhung TSCD khong co hinh thai vat chat, the hien mot lugng gia tri da dugc dau tu (dat tieu chuan gia tri TSCD) d£ dem lai lgi ich kinh te lau dai cho doanh nghiep (tren nam) Thuoc ve TSCD vo hinh gom co: quyen su dung dat, quyen phat hanh, ban quyen tac gia bang sang TRUdNG OAI HQC KINH TE QUOC DAN CHUONG 1: KE TOAN TAI SAN CO OjNH chi, bang phat minh, nhan hieu hang hoa, ph4n mem may vi tinh, gifiy phep hoac giay phep nhugng quyen, kieu dang cong nghiep, ket qua cua cuoc bilu dien nghe thuat, ban ghi am, ghi hinh chuong trinh phat song, tin hieu ve tinh mang chuong trinh dugc ma hoa, thiet ke bo tri mach ti'ch hgp ban dan, giong cay va vat lieu nhan giong, 2- Phan loai TSCD theo quyen so huu Cach phan loai dira tren ca so quyen dinh doat cua doanh nghiep doi vai TSCD hien co, vai tieu thue TSCD dugc chia lam loai la TSCD tu co va TSCD thue ngoai - TSCD cua doanh nghiep: la nhung TSCD dugc xay dung, mua sam hoac che tao bang nguon von chu sa huu doanh nghiep (do Ngan sach cap, tu bo sung, don vi khac gop lien doanh ) hoac bang nguon von vay Doi vai nhung TSCD doanh nghiep dugc quyen dinh doat nhu nhugng ban, ly tren ca sa chap hanh dung thu tuc theo qui djnh cua Nha nuac - TSCD thue ngoai la nhung TSCD ma doanh nghiep dugc chu tai san nhugng quyen sir dung mot khoang thai gian nhat djnh ghi tren hgp dong thue Theo phuong thue thue, hgp dong thue tai san dugc chia lam loai: thue hoat dong va thue tai chinh Can cir vao tieu chuan ghi nhan TSCD thi chi co tai san thue tai chinh mai co du kha nang de tra TSCD Tai san thue tai chinh: la tai san ma ben cho thue co sir chuyen giao phan lan rui ro va lgi ich gan lien vai quyen sa huu tai san cho ben thue Quyen sa him tai san co the chuyen giao vao cuoi thai han thue Cac truong hgp thue tai san duai day thuang dan den hgp dong thue tai chinh: a) Ben cho thue chuyen giao quyln so him tai san cho ben thue het thai han thue b) Tai thai diem khai dau thue tai san, ben thue co quyen lira chon mua lai tai san thue vai mire gia uac tinh thdp han gia tri hgp ly vao cu6i thai han thue c) Thai han thue tai san toi thieu phai chiem phan Ion thai gian sir dung kinh te cua tai san cho dii khong co sir chuyen giao quyen sa huu TRUdNG 0AI HQC KINH l iQ U 6c DAN GIAO TRl'NH KE TOAN TAI CHINH TRONG CAC DOANH NGHIEP d) Tai thcri diem khai dau thue tai san, gia tri hien tai cua khoan toan tien thue toi thiSu chiem phan Ion (tuong duang) gia tri hop ly cua tai san thue e) Tai san thue thuoc loai chuyen dung ma chi co ben thue co kha nang su dung khong can co sir thay doi, sira chira Ion nao Hgp dong thue tai san cung duoc coi la hop dong thue tai chinh neu hop dong thoa man it nhat mot ba (3) truong hop salt: a) Neu ben thue huy hop dong va den bu ton that phat sinh lien quan den viec huy hop dong cho ben cho thue; b) Thu nhap hoac ton that su thay doi gia trj hop ly cua gia tri lai cua tai san thue gan voi ben thue; c) Ben thue co kha nang tiep tuc thue lai tai san sau het han hop dong thue voi tien thue thap han gia thue thi truong 3- Phan loai theo muc dich va tinh hinh sir dung Theo cach phan loai nay, TSCD doanh nghiep duoc chia loai: - TSCD dimg cho kinh doanh: La nhung TSCD huu hinh, vo hinh duoc dung vao hoat dong kinh doanh ciia doanh nghiep - TSCD hanh chinh su nghiep: la nhung TSCD duoc Nha nuoc hoac cap tren cap hoac doanh nghiep mua sam, xay dung bang nguon kinh phi su nghiep va duoc sir dung cho hoat dong hanh chinh su nghiep - TSCD dimg cho muc dich phi'ic lgi: La nhung TSCD duoc hinh tir quy phuc lgi, doanh nghiep quan ly va sir dung cho cac muc dich phuc lgi nhu: Nha van hoa, nha tre, cau lac bo ■ TSCD cho xu ly: La nhung TSCD bj hu hong cho ly; TSCD khong can dung; TSCD dang tranh chap cho giai quylt Ill- TINH GIA TAI SAN CO DINH Xuat phat tir nguyen tac quan ly TSCD, tinh gia TSCD ke toan phai xac dinh dugc chi tieu la nguyen gia, gia tri hao mon va gia tri lai 10 TRUC5NG DAI HQC KINH TE Q U 6c DAN GIAO TRINH KE TOAN TAI CHINH TRONG CAC DOANH NGHl|P Co the lap bang ke dir phong theo mau thilt k£ sau: So hieu Loai chung khoan tai khoan Sd Gid dan vi luang mua vao Gid tai kiem ke Mucdu phdng cdn lap 100 1.000.000 950.000 5.000.000 Trai phieu kho bac 30 20.000.000 20.000.000 - Trai philu "K" 20 24.000.000 23.000.000 20.000.000 121 Co phi£u "N" 228 228 Cong 25.000.000 Viec tinh khoan du phong giam gia cho nhung loai chung khoan chi dugc thue hien doi voi chung khoan da dugc doanh nghiep dau tu theo dung quy dinh cua phap luat, dugc tu mua, ban tren thi trucmg tai thoi diem kiem ke, lap bao cao tai chinh co gia thi truong giam hon gia chung khoan ghi so so ke toan Nhung chung khoan khong dugc phep mua, ban tu tren thj truong thi doanh nghiep khong dugc phep lap du phong giam gia - D u phdng cac khoan dau tu tai chinh dai han: Doi voi eae khoan von dau tu cua doanh nghiep vao to chuc kinh te la don vj vien, cong ty trach nhiem him han mot vien, cong ty trach nhiem huu han hai vien tro len, cong ty co phan, hgp danh, lien doanh, lien k h va cac khoan diu tu dai han khac phai trich lap du phong neu to chuc kinh t£ ma doanh nghiep dang dau tu bj Id (trir truong hgp lo theo k£ hoach da dugc xac dinh phuong an kinh doanh truoc dau tu) Muc trich cho moi khoan dau tu tai chinh bang so von da dau tu va tinh theo cong thue sau: Muc dir phdng cho moi khoan dau tu1 tai chinh Tong von dau tir thue te cua cac ben tai to chuc kinh te Von chu ^ so huu thue co cua to chuc kinh te So von dau tir cua moi ben Tong von dau tir thue te cua cac ben tai to chirc kinh te TRUdNG OAI HQC KINH QU6c DAN CHUONG VII: KE TOAN CAC NGHlfP VU OAUTU VA DIJ PHONG + T6ng vdn dau tu thue te cua cac ben tai to chuc kinh te duoc xac dinh tren Bang can doi k6 toan nam cua to chuc kinh te nhan von gop tai thoi diem trich lap du phong (ma so 411 - Vdn dau tu cua chu sd huu va ma so 412- Thang du vdn co phan cua Bang can doi ke toan) + Von chu so huu thue co cua to chuc kinh te duoc xac dinh tren Bang can doi ke toan nam cua to chuc kinh te tai thoi diem trich lap du phong (ma so 410- Von chu sd huu cua Bang can doi ke toan) Doanh nghiep chi thue hien trich lap du phong ton that dau tu tai chinh tong so von dau tu thue te cua chu so huu cao hon tong gia tri von chu so huu thue co cua to chuc kinh te duoc dau tu Doanh nghiep phai lap du phong rieng cho tung khoan dau tu tai chinh co ton that va duoc tong hop vao bang ke chi tiet du phong ton that dau tu tai chinh Bang ke la can cu de hach toan vao chi phi tai chinh cua doanh nghiep Du phong ton that cac khoan dau tu tai chinh duoc hach toan vao chi phi tai chinh, neu hoan nhap hach toan giam chi phi tai chinh 1.2.2 Du phdng giam gia hang ton kho * Muc dich: - De phong vat tu giam gia so voi gia goc tren so dac biet chuyen nhugng, cho vay, xir ly, ly (Xac dinh gia tri thirc te ciia hang ton kho tren he thong bao cao ke toan) Xac djnh du phdng va hoan nhap du phdng giam gia hang ton kho Co ban giong phuong phap tinh toan ciia loai du phong giam gia cac chung khoan dau tu da neu MCrc dt/ phong giam gia hang ton kho So luxyng hang ton kho tai thdi diem lap bao cao tai chinh Gia goc hang ton kho theo so ke toan v Gia tri thuan co the thue hien dirge cua hang ton kho Theo quy dinh chi lap du phong giam gia hang ton kho cho mat hang TRUdNG OAI HQC KINH l iQ U 6c DAN GIAO TRINH KE TOAN TAI CHINH TRONG CA C DOANH NG kinh doanh thuoc quyen so hiru cua doanh nghiep, co chimg tir ke toan hop phap, hop ly chimg minh gia von ciia hang t6n kho Du phong giam gia hang ton kho duoc hach toan la gia von hang ban, neu hoan nhap hach toan giam gia von hang ban 1.2.3 D u phdng Ng phai thu kho ddi * Muc dich du phong: - De phong no phai thu that thu khach hang khong co kha nang tra no - Xac dinh gia trj thue cua mot khoan tien no phai thu tren lap cac bao cao tai chinh nam bao cao * Phuang phap xac dinh cac chi tieu ghi so ke toan lien quan den loai du phdng Ng phai thu kho doi Khi co bang chung chac chan ve khoan no phai thu co the that thu phii hop voi quy dinh che tai chinh hien hanh, doanh nghiep tinh toan so du phong can phai lap theo mot cac cach sau: Cach T Co the uoc tinh mot ty le nhat djnh (theo kinh nghiem) tren tong doanh so thue hien ban chiu: So d i/ phdng phai lap = Doanh so phai thu x 77 le im e tinh Cach 2: Dua tren tai lieu ke toan chi tiet cac khoan no phai thu ciia timg khach hang, phan loai theo thoi han thu no, cac khach hang qua han duoc xep loai khach hang kho doi nghi ngo Doanh nghiep can thong bao cho khach hang va tren co so thong tin phan hoi tir khach hang, ke ca bang phuong phap xac minh, de xac dinh so du phong can lap theo so % co kha nang mat (that thu): D i/ phdng phai thu kho ddi can lap _ No phai thu So % co kha kho ddi nang mat Du phong no phai thu kho doi hach toan la chi phi quan ly doanh nghiep neu hoan nhap hach toan giam chi phi quan ly doanh nghiep 302 TRUdN G O A I HQC KINt £ HQ U c DAN CHUONG VII: KE TOAN CAC NGHlfP VIIDAU TU VA DM PHONG V i du Cong ty A co khach hang kho doi tai cuoi nam: - Khach hang "T": No phai thu la: 100.000.OOOd - Khach hang "Q": No phai thu la: 30.000.OOOd ty le that thu du bao: 30% ty le that thu du bao: 70% - Khach hang "S": No phai thu la: 200.000.OOOd ty le that thu du bao: 10% So du phong xac dinh thu cach la (don vi: dong): 1- Khach hang "T" 100.000.000 30% 30.000.000 2- Khach hang "Q” 30.000.000 70% 21.000.000 3- Khach hang "S" 200.000.000 10% 20.000.000 Theo quy dinh can cu de xac dinh la no phai thu kho doi: - No phai thu da qua han toan ghi tren hop dong kinh te, khe uoc vay no hoac cac cam ket no - No phai thu chua den han toan, nhung to chuc kinh te (cac cong ty, doanh nghiep tu nhan, hop tac xa, to chuc tin dung ) da lam vao tinh trang pha san hoac dang lam thu tuc giai the; nguoi no mat tich, bo tron, dang bi co quan phap luat truy to, giam giu, xet xu, dang thi hanh an hoac da chet Ve phuong dien ke toan tai chinh: - Du phong va hoan nhap du phong cac khoan dau tu tai chinh duoc ghi vao chi phi tai chinh - Du phong va hoan nhap du phong no phai thu kho doi duoc ghi vao chi phi QLDN - Du phong va hoan nhap du phong giam gia hang ton kho duoc ghi vao gia von hang ban TRUdNG DAI HQC KINH Tf QU6C DAN 303 GIAO TRINH KE TOAN TAI CHINH TRONG CAC DOANH N G H l|P H Ke toan cac khoan dir phong giam gia tai san 2.1 Tai khoan sie dung Ke toan dir phong hoat dong san suat kinh doanh sir dung cac tai khoan sau: * Tai khoan 129 - Du phdng giam gid dau tu ngan han: Noi dung ket cau ghi TK 129: Ben N o: Hoan nhap du phong giam gia dau tu ngan han Ben Co: Lap du phong giam gia dau tu ngan han Sd du Co: Gia tri du phong giam gia dau tu ngan han hien co da lap * Tai khoan 229 - Du phdng giam gid dau tu dai han: Ket cau noi dung TK 229 - Du phong giam gia dau tu dai han Ben No: Hoan nhap du phong giam gia dau tu dai han Ben Co: Lap du phong giam gia dau tu dai han Sd du Co: Du phong giam gia dau tu dai han hien co da lap * TK 159 - D u phdng giam gid hang ton kho : Ket cau noi dung ghi: Ben No: Hoan nhap so du phong hang ton kho Ben Co: Lap du phong giam gia hang ton kho Sd du Co: Du phong giam gia hang ton kho hien co * TK 139 - D u phdng phai thu kho doi: Ket cau noi dung ghi: Ben No: - Hoan nhap du phong no phai thu kho doi - Xir ly ng phai thu kho doi Ben Co: Lap du phong ng phai thu kho doi ghi vao chi phi QLDN Sd du Co: Du phong ng phai thu kho doi da lap hien co 304 TRUdNG DAI HQC KINH x t QU6C DAN CHUONG VII: KE TOAN CAC NGHlfP VU DAU TU VA DM PHONG r ■> r y 2.2 Phuang phap ke toan cac nghiep vu du phdng ton that cac khoan dau tu tai chinh * Lap du phdng: Theo qui dinh muc du phong can lap thue te se phan anh vao chi phi tai chinh cua nien bao cao vao cuoi nien Vi du 7: Cong ty "A" tai cuoi nam "N" Lap du phong cho co phieu ngan han "N" la: 5.000.OOOd Lap du phong trai phieu Cong ty "K": 20.000.OOOd Ke toan ghi: No TK 635 - Chi phi tai chinh 25.000.OOOd Co TK 129 - Du phong giam gia dau tu ngan han Co TK 229 - Du phong giam gia dau tu dai han * 5.000.OOOd 20.000.OOOd Trong nien sau (N + 1) ke toan phai tinh so du phong can lap cho nien sau va so sanh voi so du phong da lap d cuoi nien truoc, neu: - Muc du phong giam gia chung khoan cuoi nien sau Ion hon muc du phong da lap cuoi nien truoc thi so chenh lech duoc lap them, ghi: No TK 635 - Chi phi tai chinh Co TK 129 - Du phong giam gia dau tu ngan han Co TK 229 - Du phong giam gia dau tu dai han - Muc du phong giam gia chung khoan cuoi nien sau nho hon muc du phong da lap cuoi nien truoc thi nhap, ghi: so chenh lech duoc hoan No TK 129, 229: Hoan nhap du phong Co TK 635 - Chi phi tai chinh TRUdNG DAI HQC KINH XtQU6C DAN 305 GIAO TRINH KE TOAN TAI CHINH TRONG CAC DOANH NGHIEP S tai chinh TK 129, 229 TK 635 Lap du phdng ton that (neu so phai lap cuoi ky ke toan nam l&n hem so da lap cuoi ky ke toan nam truoc) Hoan nhap du phdng giam gid CK (Neu so phai lap cuoi ky> ke toan nam nho hern so da lap cuoi ky ke toan nam trudc) Phuong phap ke toan nghiep vu dy phong giam gia hang ton kho - Cuoi nien ke toan, can cu vao muc trich du phong giam gia hang ton kho, ke toan ghi: No TK 632 - Gia von hang ban (chi tiet du phong giam gia HTK) Co TK 159 - Du phong giam gia hang ton kho - Cuoi nien sau (N +l), tinh muc du phong can lap, neu: + Muc dir phong giam gia hang ton kho cuoi nien sau cao hon muc du phong giam gia hang ton kho da trich lap nam truac thi so chenh lech dugc lap them, ghi: N g TK 632 - Gia von hang ban (chi tiet du phong giam gia HTK) Co TK 159 - Du phong giam gia hang ton kho + Muc du phong giam gia hang ton kho cuoi nien sau thap han muc du phong giam gia hang ton kho da trich lap nam truac thi so chenh lech dugc hoan nhap du phong, ghi: Ng TK 159 - Du phong giam gia hang ton kho Co TK 632 - Gia von hang ban 306 TRUdNG DAI HpC KINH i f QU6C DA n CHUONG VII: KE TOAN CAC NGHlfP VU DAU TU VA DU PHONG S