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TS PHAM HUY DOAN Th.S N G U YiN THANH TUNG ■ \nmwflmCSwM M M w KM ) (BIEN SOAN THEO CHE DQ KE TOAN DOANH NGHIEP VlfA VA NHO DA sCfA 061, BO SUNG DEN QUY II NAM 2006 ) TS PHAM HUY DO AN ThS NG UYiN THANH TUNG HltfNG DAN THUD HANH HACH TOAN KE TOAN, BAI TAP Vfl LAP BflO CflO TAJ CHINH ■ • m ■ DOANH NGHIEP VI/A VA NHO (BIEN SOAN THEO CHlS DO KE TOAN DOANH NGHl|lP VtfA VA NH6 BA sffA Bdl, B6 SUNG BEN QUY H NAM 0 ) NHA XUAT BAN TAI CHINH HA NOI - 2006 l i g i i thieu Ngay 19/5/2003, Quoc Hoi da thong qua Luat Ke toan va Luat co hieu li/c thi hanh ti/ngay 01/01/2004 Ngay 17/6/2003, Quoc hoi da thong qua Luat sira doi, bo sung mot so dieu cua Luat Thue Gia tri gia tang, Luat Thue thu nhap doanh nghiep, Luat site doi, bo sung mot so dieu cua Luat Thue tieu thu dac biet va cac luat co hieu lute thi hanh tCf 01/01/2004 Cho den nay, Bo Tai chi'nh da ban hanh va cong bo 16 chuan m at ke toan Viet Nam theo Quyet dinh so 149/2001/QD-BTC 31/12/2001 (dot 1), Quyet dinh so 165/2002/QO-BTC 31/12/2002 (dot 2), Quyet dinh so 234/2003/QD-BTC 30/12/2003 (dot 3) va da ban hanh cac Thong tir hirdng dan ke toan thi/c hien cac chuan mute ke toan (Thong ti/s o 89/2002/TT-BTC 09/10/2002, Thong tifs o 105/2003/TTBTC 04/11/2003) va gan day nhat la Thong ti/s o 40/2004/TT-BTC 13/5/2004 cua Bo Tai chi'nh huftng dan ke toan chuyen doanh nghiep Nha nirdc cong ty co phan Dong thoi Bo Tai chi'nh da ban hanh nhieu van ban siCa doi, bo sung che ke toan doanh nghiep cho phu hop vdi cac chi'nh sach tai chi'nh, thue Tren co scJ che ke toan doanh nghiep vC/a va nho, chuan mi/c ke toan, cac thong tu’ hi/dng dan ke toan thi/c hien chuan mire ke toan, cac v§n ban sira doi, bo sung che ke toan doanh nghiep va cac chinh sach tai chi'nh, thue theo quy dinh hien hanh, de giup cho ban doc nam vung va thifc hien tot cac chuan mifc ke toan, che ke toan doanh nghiep vira va nho, cac luat thue, dac biet la cac luat thue mdi di/oc sCfa doi, bo sung va ke toan d cong ty co phan duOc chuyen tC/ doanh nghiep Nha nirdc, Nha Xuat ban Tai chi'nh xin tran gidi thieu cuon sach "HiTdng dan thifc hanh hach toan ke toan, bai tap va lap bao cao tai chinh doanh nghiep vira va nho" tap the tac gia tham gia bien soan: - TS Pham Huy Doan - Nguyen Giam doc cong ty kiem toan AASC - Bo Tai chinh - Th.S Nguyen Thanh Tung - Bo Tai chi'nh Noi dung cuon sach gom co 11 chUdng, phu luc: Chi/ong I: Cac van de co ban ve ke toan doanh nghiep Chi/Ong II: Ke toan von bang tien Chi/Ong III: Ke toan Tai san co dinh Chi/Ong IV: Ke toan vat lieu, cong cu, dung cu Chi/dng V: Ke toan tien lirong va cac khoan tri'ch theo li/dng Chi/ong VI: Ke toan chi phi san xuat va ti'nh gia san pham Chi/ong VII: Ke toan tieu thu pham, hang hoa Chirong VIII: Ke toan xac djnh ket qua kinh doanh va phan phoi loi nhuan Chirong IX: Ke toan no phai thu, no phai tra va cac khoan dir phong Chirong X: Ke toan nguon von chu sd hi/u Chirong XI: Bao cao tai chi'nh Phu luc so 1: He thong chuTig tir ke toan Phu luc so 2: He thong so ke toan Cuon sach da trinh bay cu the, chi tiet noi dung va phi/ong phap ke toan tat ca cac phan hanh ke toan bao gom: ke toan von bang tien; ke toan tai san co dinh; ke toan vat lieu, cong cu, dung cu; ke toan tien lirong va cac khoan tri'ch theo lirong; ke toan chi phi san xuat va ti'nh gia san pham; ke toan tieu thu pham, hang hoa; ke toan xac djnh ket qua kinh doanh va phan phoi loi nhuan; ke toan no phai thu, no phai tra va cac khoan dir phong; ke toan nguon von chu sd hi/u 03c biet, tac gia diTa cac vi du minh hoa ti/ng phan thiTc hanh ke toan phuc vu kip thdi cho cong tac thiTc hanh ke toan doanh nghiep vira va nho; cac vi du minh hoa cua tirng phan hanh ke toan; hirdng dan dinh khoan ke toan, hi/6ng dan ghi so ke toan va lap bao cao tai chi'nh Vi vay, cuon sach la tai lieu tham khao day du va huru ich cho cac nha quan ly, ke toan trirdng, nhan vien ke toan tai cac doanh nghiep vCra va nho, sinh vien va nhufng ngi/di quan tam den ke toan Mac du co rat nhieu co gang cong tac bien soan, song vi thdi gian co han nen khong tranh khoi nhi/ng han che nhat dinh, Nha Xuat ban va tap the tac gia mong nhan di/Oc va chan cam on cac y kien dong gop cua ban doc NHA XUAT BAN TAI CHINH MUC LUC m » Trang Ldi gidi thieu Muc luc CAC VAN DE CO BAN VE KE TOAN DOANH NGHIEP 13 Khai niem, doi tirdng, nhiem vu, yeu cau va nguyen tac ke toan doanh nghiep vira va nho 13 II Ky thuat mci so, ghi so, khoa so va sura chura so ke toan 15 Ky thuat md so, ghi so va khoa so ke toan 15 Ky thuat sCfa chCra so ke toan 16 III To chtfc cong tac ke toan 18 Li/a chon hinh thirc hach toan 18 To chirc bo may ke toan 23 To chirc thifc hien va van dung he thong tai khoan ke toan 24 Danh muc he thong tai khoan ke toan doanh nghiep vira va nho 24 CHI/ONG I I (sira doi bo sung den thang nam 2006) KE TOAN VON BANG TIEN 31 I Ke toan tien mat 31 Ke toan chi tiet tien mat 31 Ke toan tong hop tien mat 31 Vi du ke toan tien mat 36 II Ke toan tien gul ngan hang 40 Ke toan chi tiet tien gifi ngan hang 40 Ke toan tong hop tien gifi ngan hang 40 Vi du ke toan tien gui ngan hang 44 Vi du ke' toan tien mat, tien gui ngan hang bang ngoai te 46 KE TOAN TAI SAN CO D|NH 49 I Khai niem, dac diem tai san co djnh 49 Khai niem TSCD 49 D3c diem TSCD 49 CHI/ONG II CHI/ONG III II Phan loai va tinh gia tai san co dinh 50 Phan loai TSCD doanh nghiep 50 Ti'nh gia TSCD hufu hinh 51 III Ke toan tong hop tang, giam tai san co djnh 55 Tai khoan sif dung 55 Phirong phap hach toan ke toan 55 Ke'toan thue tai san co djnh la thue hoat dong 63 Ke toan d doanh nghiep di thue 63 Ke toan d doanh nghiep cho thue 63 Ke toan giao dich ban va thue lai TSCD la thue hoat dong 65 V Ke toan tai san co djnh thue tai chinh 67 Ke toan d doanh nghiep di thue 67 Ke toan giao dich ban va thue lai TSCD la thue tai chi'nh 71 Ke toan khau hao tai san co djnh 72 Cac phUdng phap ti'nh khau hao TSCD 72 Tai khoan sif dung 76 IV VI VII CHI/ONG IV Phirong phap hach toan ke toan 77 Vi du ke toan tang, giam va khau hao tai san co djnh 78 Ke toan sura chCira, nang cap tai san co djnh 82 Ke toan sifa chufa nho TSCD 82 Ke toan sifa chufa I6n TSCD 82 Vi du ke'toan sura chura tai san co' djnh 83 KE TOAN VAT LIEU, CONG CU, DUNG CU 85 I Khai niem, phan loai va tmh gia vat lieu, CCDC 85 Khai niem vat lieu, CCDC 85 Phan loai vat lieu, CCDC 85 Ti'nh gia vat lieu, CCDC 86 II Ke' toan chi tiet vat lieu, CCDC 89 Phirong phap the song song 89 Phi/ong phap so doi chieu luan chuyen 91 Phirong phap so so dir 93 III Ke toan tong hop vat lieu, CCDC theo phirong phap ke khai thudng xuyen 95 Tai khoan sif dung 95 Phirong phap hach toan ke toan 96 Vi du ke toan vat lieu theo phirong phap ke khai thirdng xuyen 103 Vi du lap bang phan bo vat lieu, CCDC 110 Ke' toan tong hop vat lieu, CCDC theo phirong phap kiem ke djnh ky 112 Tai khoan sif dung 112 Phirong phap hach toan ke toan 113 Vi du ke'toan vat lieu, CCDC theo phirong phap kiem ke djnh ky 115 KE TOAN TIEN Ll/ONG VA CAC KHOAN TRfCH THEO LLfONG 117 Khai niem va cac quy djnh ve cac khoan trich theo lirong 117 Khai niem tien lirong 117 Quy dinh ve cac khoan tri'ch theo lirong 117 II Ke' toan tong hop tien lirong va cac khoan trich theo lirong 118 Tai khoan sif dung 118 Phirong phap hach toan ke toan 120 Vi du ke toan tien lirong va cac khoan trich theo lirong 122 KE TOAN CHI PHI s An XUAT VA TINH GIA THANH SAN PHAM 125 I Khai niem, phan loai, doi tudng hach toan chi phi san xuat va gia san pham 125 Khai niem chi phi' san xuat va gia san pham 125 Phan loai chi phi san xuat 126 Doi tirong hach toan chi phi san xuat va gia san pham 128 II Cac phirong phdp danh gia san pham dcf dang va tinh gia san pharn 128 Cac phirong phap danh gia san pham dd dang 128 Qac phirong phap tinh gia san pham 130 IV CHI/ONG V CHI/ONG VI III CHI/ONG VII Ke'toan toan chi phi san xuat 131 Tai khoan sif dung 131 Phirong phap hach toan ke toan chi phi san xuat nganh cong nghiep 132 Vi du ke toan chi phi san xuat nganh cong nghiep 133 Phirong phap hach toan ke toan chi phi san xuat nganh 136 nong nghiep Phirong phap hach toan ke toan chi phi san xuat nganh djch vu 137 Phuong phap hach toan ke toan chi phi san xuat nganh xay lap 137 Vi du ke toan chi phi san xuat va tinh gia san pham 140 Ke toan chi phi tra tri/dc dai han 142 Ke toan chi phi phai tra 146 Vi du ke toan chi phi phai tra 149 KE TOAN TIEU THU THANH PHAM, HANG HOA 151 I Khai niem pham, hang hoa va tieu thu 151 Khai niem pham 151 Khai niem hang hoa 151 Khai niem tieu thu 151 II Ke toan chi tiet pham, hang hoa 151 III Ke toan tong hop pham, hang hoa, hang gui di ban 152 Tai khoan sif dung 152 Ke toan tong hop pham 154 Ke toan tong hop hang hoa 155 Vi du ke'toan hang hoa theo phirong phap kiem ke djnh ky 160 Ke toan tong hop hang gCri ban 162 Ke' toan tieu thu pham, hang hoa 163 Tai khoan sir dung 163 Ke toan doanh thu ban hang 166 IV Vi du ke toan tieu thu pham, hang hoa theo phudng 175 phap ke khai thudng xuyen Ke toan cac khoan giam trC/ doanh thu 178 ban hang, nhtf: nha kho, ctia hang, ben bai, phtfdng tien boc dd, van chuyen, phtfdng tien tinh toan, ltfdng, kiem nghiem chat ltfdng, - Chi p h i bao hanh: La chi phi bao hanh san pham, hang hoa, rieng chi p h i siCa chiia va bao hanh cong trinh xay lap phan dinh d TK 154 - “Chi p h i SXKD dd dang" - Chi p h i dich vu mua ngoai: La cac chi phi dich vu mua ngoai phuc vu cho ban hang nhtf chi phi thue ngoai stia chtfa TSCD, tien thue kho, thue bai, tien thue boc vac, van chuyen san pham, hang hoa di tieu thu, tien tra hoa hong cho dai ly ban hang, cho ddn vi nhan uy thac xuat khau, - Chi p h i bang tien khac: La cac chi phi khac phat sinh khau ban hang ngoai cac chi phi da ke tren nhtf chi phi tiep khach d bo phan ban hang, chi phi gidi thieu san pham, hang hoa, quang cao, chao hang, chi phi cho hoi nghi khach hang, khoan chi cho lao dong ntf 2.2 Chi phi quan ly doanh nghiep: - Chi p h i nhan vien quan ly: La cac khoan phai tra cho Ban giam doc, nhan vien quan ly d cac phong ban cua doanh nghiep, ve tien ltfdng (Ltfdng chinh, ltfdng phu, phu cap ltfdng ); cac khoan trich bao hiem xa hoi, bao hiem y te, kinh phi cong doan cua Ban giam doc, nhan vien quan ly d cac phong, ban cua doanh nghiep - Chi p h i vat lieu quan ly: La cab chi phi vat lieu xuat dung cho cong tac quan ly doanh nghiep nhtf giay, but, mtfc, vat lieu sti dung cho viec stia chtfa TSCD, cong cu, dung cu, - Chi p h i dung van phong: La chi phi dung cu, dung van phong dung cho cong tac quan ly - Chi p h i khau hao TSCD: La cac chi phi khau hao TSCD dung chung cho doanh nghiep nhtf: Nha ctia lam viec ctia cac phong ban, kho tang, vat kien true, phtfdng tien truyen dan, may moc thiet bi quan ly dung tren van phong, - Thue, p h i va le p h i: La cac chi phi ve thue, phi va le phi nhtf: thue mon bai, thue nha dat, tien thue dat, va cac khoan phi, le phi khac - Chi p h i di/ phong: La cac khoan dtf phong phai thu kho doi tinh vao chi phi quan ly kinh doanh ctia doanh nghiep - Chi p h i dich vu mua ngoai: La cac chi phi dich vu mua ngoai phuc vu cho van phong doanh nghiep; cac khoan chi mua va sti dung cac tai lieu ky thuat, bang sang che, phat minh, giay phep chuyen giao cong nghe, nhan hieu thtfdng mai, (khong thuoc TSCD) dtfdc tinh theo phtfdng phap phan bo dan vao chi phi quan ly doanh nghiep; tien thue TSCD - Chi p h i bang tien khac: Phan anh cac chi phi khac thuoc quan ly chung ctia doanh nghiep, ngoai cac chi phi da ke tren, nhtf: Chi phi hoi nghi, tiep khach, cong tac phi, tau xe, khoan chi cho lao dong ntf, 184 T a i khoan s& dung: - TAI KHOAN 642 - CHI PHI QUAN LY KINH DOANH Tai khoan dung de phan anh cac chi phi quan ly kinh doanh bao gom: Chi phi ban hang va chi phi quan ly doanh nghiep Ket cau va noi dung phan dnh cua Tdi khoan 642 •Chi phi quan ly kinh doanh Ben NO: Cac chi phi quan ly kinh doanh phat sinh ky Ben Co: Cac khoan ghi giam chi phi quan ly kinh doanh va so chi phi quan ly kinh doanh dtfdc ket chuyen vao Tai khoan 911 "Xac dinh ket qua kinh doanh" Tdi khoan 642 khong co so dit cuoi ky PhtfOng phap hach toan ke toan: (1) Tinh tien ltfdng, phu cap, tien an gitfa ca va cac khoan khac (neu co) phai tra cho nhan vien quan ly, ban hang, ghi: Nd TK 642 - Chi phi quan ly kinh doanh Co TK 334 - Phai tra ngtfdi lao dong (2) Trich BHXH, BHYT, kinh phi cong doan cua nhan vien bo phan quan ly, ban hang, ghi: Nd TK 642 - Chi phi quan ly kinh doanh Nd TK 334 - Phai tra ngtfdi lao dong Co TK 338 - Phai tra khac (3382, 3383, 3384) (3) Gia tri vat lieu xuat dung, dung cu, dung van phong xuat dung sti dung cho bo phan ban hang, bo phan quan ly doanh nghiep nhtf: xang, dau, md de chay xe, vat lieu dung cho stia chtfa TSCD chung cua doanh nghiep, , ghi: Nd TK 642 - Chi phi quan ly kinh doanh Co TK 152 - Nguyen lieu, vat lieu Co TK 153 - Cong cu, dung cu (4) Gia tri vat lieu, dung cu mua vao sti dung cho bo phan ban hang, bo phan quan ly doanh nghiep, ghi: Nd TK 642 - Chi phi quan ly kinh doanh Nd TK 133 - Thue GTGT dtfdc khau trtf (neu co) Co cac TK 111, 112, 141, 331 (5) Trtfdng hdp sti dung phtfdng phap trich trtfdc chi phi stia chtfa TSCD: 185 - Khi trich trtfdc chi phi stia chiia TSCD vao chi phi quan ly kinh doanh, ghi: Nd TK 642 - Chi phi quan ly kinh doanh Co TK 335 - Chi phi phai tra - Khi chi phi stia chQa TSCD thiic te phat sinh, ghi: Nd TK 335 - Chi phi phai tra Co cac TK 331, 241, 111, 112, 152 (6) Trtfdng hdp chi phi stia chtfa TSCD phat sinh mot l£n co gia tri ldn va lien quan den viec tieu thu san pham, hang hoa, dich vu nhieu ky hach toan, ke toan co the phan bo chi phi cho cac nam tai chinh tiep theo vao Tai khoan 242 - “Chi phi tra trtfdc dai han” Dinh ky, phan bo dan chi phi stia chtfa ldn, ghi: Nd TK 642 - Chi phi quan ly kinh doanh Cd TK 242 - Chi phi tra trtfdc dai han (7) Trich khau hao TSCD dung cho bo phan ban hang, bo phan quan ly doanh nghiep, nhtf: nha ctia, vat kien true, kho tang, thiet bi truyen dan, , ghi: Nd TK 642 - Chi phi quan ly kinh doanh Cd TK 214 - Hao mon TSCD Dong thdi ghi Nd TK 009 - Nguon von khau hao (8) Hach toan chi phi bao hanh san pham, hang hoa da trinh bay d chtfdng VI (9) Khi phat sinh cac khoan ghi giam chi phi ban hang va chi phi quan ly doanh nghiep, ghi: Nd TK 111 - Tien mat Nd TK 112 - Tien gtii Ngan hang Nd TK 335 - Chi phi phai tra Cd TK 642 - Chi phi quan ly kinh doanh (10) Hoa hong ban hang ben giao dai ly phai tra cho ben nhan dai ly ghi: Nd TK 642 - Chi phi quan ly kinh doanh Nd TK 133 - Thue GTGT dtfdc khau trtf Cd TK 111 - Tien mat Cd TK 112 - Tien gtii ngan hang (11) Thue mon bai, thue nha dat, phai nop Nha ntfdc, ghi, Nd TK 642 - Chi phi quan ly kinh doanh Cd TK 333 - Thue va cac khoan phai nop Nha ntfdc (12) Le phi giao thong, le phi qua cau, pha phai nop, ghi: 186 Nd TK 642 - Chi phi quan ly kinh doanh Co TK 111 - Tien mat Co TK 112 - Tien gtii ngan hang (13) Chi phi dich vu mua ngoai nhtf tien dien thoai, fax, dien, ntfdc mua ngoai phai tra, chi phi thue ngoai stia chtfa TSCD vdi gia tri nho dtfdc tinh trtfc tiep vao chi phi quan ly kinh doanh, ghi: Nd TK 642 - Chi phi quan ly kinh doanh Nd TK 133 - Thue GTGT dtfdc khau trtf Cd cac TK 111, 112, 152, 331, (14) Chi phi phat sinh ve hoi nghj, tiep khach, quang cao, chao hang, cong tac phi, chi phi dao tao, bao chi va chi phi khac bang tien, ghi: Nd TK 642 - Chi phi quan ly kinh doanh Nd TK 133 - Thue GTGT dtfdc khau trtf (Neu co) Cd cac TK 111, 112, 331, 335 (15) Thue GTGT dau vao khong dtfdc khau trtf neu dtfdc tinh vao chi phi quan ly doanh nghiep, ghi: Nd TK 642 - Chi phi quan ly kinh doanh Cd TK 133 - Thue GTGT dtfdc khau trtf ( TK 1331, 1332) (16) Cuoi ky, ket chuyen chi phi quan ly doanh nghiep tinh vao Tai khoan 911 de xac dinh ket qua kinh doanh ky, ghi: Nd TK 911 - Xac dinh ket qua kinh doanh Cd TK 642 - Chi phi quan ly kinh doanh II KE TOAN HOAT DONG TAI CHINH K hai niem va phan loai hoat dong tai chinh: 1.1 K hai niem hoat dong tdi chinh: Dau ttf tai chinh la hoat dong khai thac, sti dung nguon ltfc tien nhan roi ctia doanh nghiep de dau ttf ngoai doanh nghiep nham tang thu nhap va nang cao hieu qua hoat dong kinh doanh cua doanh nghiep 1.2 P han loai hoat dong dau tu tdi chinh: a) Theo linh viic dau tti, ta co: - Dau ttf vao thi trtfdng chtfng khoan - Dau ttf lien doanh - Cac khoan kinh doanh ve von khac nhtf: cho vay, dau ttf kinh doanh bat dong 187 san, cho thue tai chinh b) Theo thdi han dau tit, ta co: - Dau tu ng&n han: la hoat dong dau ttf tai chinh co thdi han thu hoi von khong qua nam tai chinh hoac mot chu ky kinh doanh - Dau ttf dai han: la hoat dong dau ttf tai chinh co thdi han thu hoi von thtfdng la tren nam tai chinh Ke toan hoat dong dau ttf chtfng khoan: 2.1 Tdi khoan sti d ung: - TAI KHOAN 121 - 0AU TU TAI CHINH NGAN HAN Tai khoan dung de phan anh so hien co va tinh hinh bien dong cac khoan dau ttf tai chinh ngan han cua doanh nghiep Dau ttf tai chinh ngan han la viec bo von mua cac loai chtfng khoan co thdi han thu hoi dtfdi mot nam hoac mot chu ky kinh doanh hoac mua vao, ban chtfng khoan de kiem ldi va cac loai dau ttf khac khong qua mot nam Chtfng khoan d£u ttf ng&n han bao gom: - Co phieu co the giao dich tren thi trtfdng chtfng khoan; - Trai phieu: Trai phieu cong ty, tin phieu Kho bac, ky phieu Ngan hang; - Chting khoan co gid tri khac Dau tit ngan han khac, nhti: Gop von lien ket kinh te ngan han, cho vay ngan han bang tien, vat ttf, TSCD, gtii tien tiet kiem cd ky han (3 thang, thang, nam ) Ket cau va noi d u n g p h a n dnh cua Tdi khoan 121 - D au tit tdi chinh ngan han Ben NO: - Tri gia thtfc te chtfng khoan dau ttf ngan han mua vao hoac chuyen doi ttf chtfng khoan dau ttf dai han - Tri gia thtfc te ctia cac khoan dau ttf tai chinh ngan han khac Ben Co: - Tri gia chtfng khoan dau ttf ngan han ban ra, dao han hoac dtfdc toan theo gia tri ghi so - Gia tri ctia cac khoan dau ttf tai chinh ngan han khac thu hoi, den thdi gian dao han theo gia tri ghi so So dtf ben NO: Tri gia thtfc te chtfng khoan dau ttf ngan han va cac khoan dau ttf tai chinh ngan han khac doanh nghiep dang nam gitf 188 - TAI KHOAN 221 - DAU TU TAI CHINH DAI HAN Tai khoan dung de phan anh gia tri hien co va tinh hinh bien dong cac loai chting khoan d^u tti dai han, cac khoan von gop hen doanh, lien ket va cac khoan dau tti tai chinh dai han khac nhti: Dau tti kinh doanh bat dong san, cho vay von, cac khoan dau tti khac, ma thdi han thu hoi hoac toan tren nam Ket cau va noi dung phan dnh cua Tdi khoan 221 - Dau tit tdi chinh dai han Ben Ncf: - Gia goc cac loai chting khoan dau tti dai han tang; - So' von da gop vao lien doanh (Bao gom ca gop lan d£u va gop bo sung); - Gia tri cac khoan dau tti dai han khac tang Ben Co: - Gia goc cac loai chting khoan dau tti dai han giam; - So' vo'n gop vao lien doanh da thu hoi; - So' thiet hai ve vo'n gop lien doanh tinh vao chi phi tai chinh; - Gia tri cac khoan dau tti dai han khac giam So' dtf ben Nd: - Gia goc cac loai chting khoan dau tti dai han hien co ctia doanh nghiep; - So' von gop lien doanh hien cuo'i ky - Gia tri cac khoan dau tti dai han khac hien co Tdi khoan 221 co tdi khoan cap 2: Tai khoan 2211: Dau tti chting khoan dai han Tai khoan 2212: Gop vo'n lien doanh Tai khoan 2218: Dau tti dai han khac - TAI KHOAN 635 - CHI PHI TAI CHINH Tai khoan phan anh nhting khoan chi phi hoat dong tai chinh bao gom cac khoan chi phi hoac cac khoan lo lien quan den cac hoat dong ve vo'n va dau tti tai chinh, chi phi cho vay va di vay vo'n, chi phi gop vo'n lien doanh, lo chuyen nhtidng chting khoan, chi phi giao dich ban chting khoan , dti phong giam gia d£u tti chting khoan, khoan lo phat sinh ban ngoai te, lo ty gia ho'i doai Ket cau va noi d u n g p h a n dnh cua Tdi khoan 635 - Chi p h i tdi chinh Ben Ntf: - Cac khoan chi phi ctia hoat dong tai chinh; - Cac khoan lo tai chinh; 189 - Lo ty gia hoi doai phat sinh ky cua hoat dong kinh doanh (lo ty gia hoi doai da thtfc hien); - Lo ty gia hoi doai danh gia lai cuoi nam tai chinh cac khoan muc tien te co goc ngoai te cua hoat dong kinh doanh (lo ty gia hoi doai chua thtfc hien); - Du phong giam gia dau tu chtfng khoan; - Chi phi dat chuyen nhtfdng, cho thue cd sd tang dtfdc xac dinh la tieu thu - Phan anh so' phan bo chenh lech ty gia hoi doai cua hoat dong d&u ttf XDCB (lo ty gia) (giai doan trtfdc hoat dong) da hoan dau ttf vao chi phi tai chinh; Ben Co: - Hoan nhap dtf phong giam gia dau ttf chtfng khoan; - Phan anh so' ket chuyen khoan xtf ly chenh lech ty gia hoi doai cua hoat dong dau ttf XDCB (lo ty gia) (giai doan trtfdc hoat dong) da hoan dau ttf de xac dinh ket qua kinh doanh; - Cuo'i ky ke toan ket chuyen toan bo chi phi tai chinh phat sinh ky de xac dinh ket qua hoat dong kinh doanh Tdi khoan 635 "Chi p h i tdi c h in h ” khong co so dtf cuoi ky 2.2 Phtfdng p h a p hach toan ke'toan: (1) Khi mua chtfng khoan dau ttf ngan han, dai han can ctf vao chi phi thtfc te mua (Gia mua cong (+) chi phi moi gidi, giao dich, chi phi thong tin, le phi, phi Ngan hang ), ghi: Nd TK 121 - Dau ttf tai chinh ngan han Nd TK 221 - Dau ttf chtfng khoan dai han (2211) Cd TK 331 - Phai tra cho ngtfdi ban Cd TK 111 - Tien mat Cd TK 112 - Tien gtfi Ngan hang Cd TK 141 - Tam tfng (2) Khi chuyen doi loai chtfng khoan dau ttf dai han (da den han thu hoi nam) chtfng khoan dau ttf ngan han, ghi: Nd TK 121 - Dau ttf tai chinh ngan han Cd TK 221 - Dau ttf tai chinh dai han (2211) (3) Dinh ky, tinh lai va thu lai chtfng khoan ngfin han, dai han: - Trtfdng hdp nhan tien lai va s\l dung tien lai tiep tuc mua bo’ sung (Hoac t&ng gia tri) chtfng khoan ngfin han, dai han ghi: Nd TK 121 - Diu ttf tai chi'nh ng&n han Nd TK 221 - Dau ttf chtfng khoan dai han (2211) Cd TK 511 - Doanh thu 190 - Trtidng hdp nMn lai b&ng tien, ghi: Nd TK 111 - Tien mat Nd TK 112 - Tien gtii Ngan hang Co TK 511 - Doanh thu (4) Dinh ky, nMn dtidc thong bao ve co tiic dtidc htidng, ghi: Nd TK 111, 112 (neu thu dtidc tien ngay) Nd TK 131 - Phai thu cua khach hang (chtia thu dtidc tien ngay) Co TK 511 - Doanh thu (5) Khi ban chting khoan d^u tti ng&n han, dai han can cti vao gia ban chting khoan: - Trtidng hdp co lai, ghi: Nd TK 111 - Tien mat (Tong gia toan) Nd TK 112 - Tien gtii Ngan hang (Tong gia toan ) Nd TK 131 - Phai thu cua khach hang (Tong gia toan) Co TK 121 - Dau tti tai chinh ng&n han (Tri gia von) Co TK 221 - Dau tti tai chinh dai han (2211) Co TK 511 - Doanh thu (Lai ban chting khoan) - Trtidng hdp lo, ghi: Nd TK 111 - Tien mat (Tong gia toan) Nd TK 112 - Tien gtii Ngan hang (Tong gia toan) Nd TK 635 - Chi phi tai chinh (Lo ban chting khoan) Co TK 121 - Dau tti tai chinh ngan han (Tri gia vo'n) Co TK 221 - Dau tti tai chinh dai han (2211) - Cac chi phi ve ban chting khoan, ghi: Nd TK 635 - Chi phi tai chinh Co TK 111 - Tien mat Co TK 112 - Tien gtii Ngan hang Co TK 331 - Phai tra cho ngticJi ban (6) Thu hoi hoac toan chting khoan dau tti ng&n han, dai han ghi: Nd TK 111 - Tien mat (Gia toan) Nd TK 112 - Tien gtii Ngan Mng (Gia toan) C6 TK 121 - D£u tti tai chmh ng&n han (Gia von) Co TK 221 - D^u tti tai chinh dai han (2211) Co TK 511 - Doanh thu (So' tien lai) 191 Ke toan hoat dong lien doanh, lien ket: (1) Khi dung tien de gop von lien doanh, ghi: Nd TK 121 - Dau tu tai chinh ng&n han Nd TK 221 - Dau ttf tai chinh dai han (2212) Co TK 111 - Tien mat Co TK 112 - Tien gtii Ngan hang (2) Khi gop von lien doanh blng vat ttf, hang hoa, ghi: Nd TK 121 - Dau ttf tai chinh ngSn han Nd TK 221 - Dau ttf tai chinh dai han (2212)(Tong gia danh gia lai) Co cac TK 152, 153, 155, 156 (Gia tri ghi so ke toan) Co TK 4112 - Thang dtf von (So' chenh lech gitfa gia tri ghi so nho hdn gia danh gia lai) Neu gia tri ghi so ldn hdn gia danh gia lai, thi so chenh lech dtfdc ghi vao ben Nd Tai khoan 4112 “Thang dtf von” (3) Khi gop vo'n lien doanh bang tai san co' dinh: - Trtfdng hdp gia danh gia lai nho hdn gia tri lai ctia TSCD, ghi: Nd TK 121 - Dau ttf tai chinh ngan han Nd TK 221 - Dau ttf tai chinh dai han (2212) (Theo gia tri thtfc te ctia TSCD hai ben thong nhat danh gia) Nd TK 214 - Hao mon TSCD (So' da hao mon) Nd TK 4112- Thang dtf vo'n (So' chenh lech gia danh gia lai nho hdn gia tri lai ctia TSCD) Cd TK 211 - TSCD (Nguyen gia) - Trtfdng hdp gia danh gia lai ldn hdn gia tri lai ctia TSCD, thi so' chenh lech ldn hdn dtfdc ghi Cd Tai khoan 4112 “Thang dtf vo'n” (4) Trtfdng hdp dung ldi nhuafr dtfdc chia ttf ket qua lien doanh de bo sung von gop lien doanh, ghi: Nd TK 121 - Dau ttf tai chi'nh ngan han Nd TK 221 - Dau ttf tai chinh dai han (2212) Cd TK 511 - Doanh thu (Chi tiet ldi nhuan dtfdc chia) (5) Khi thu hoi vo'n gop lien doanh, can ctf vao chtfng ttf giao nhan cua cac ben tham gia lien doanh, ghi: 192 Nd TK 111 - Tien mat Nd TK 112 - Tien gtii Ngan hang Nd TK 152 - Nguyen lieu, vat lieu Nd TK 153 - Cong cu, dung cu Nd TK 155 - Thanh pham Nd TK 156 - Hang hoa Nd TK 211 - TSCD (2111, 2113) Nd TK 138 - Phai thu khac Co TK 121 - Dau tu tai chmh ngan han Co TK 221 - Dau tu tai chmh dai han (2212) - Doi vdi so' vo'n thu hoi khong du lien doanh lam an thua lo dtidc coi la mot khoan thiet hai va phai tinh vao chi phi hoat dong tai chinh, ghi: Nd TK 635 - Chi phi tai chinh Cd TK 121 - Dau tti tai chinh ngan han Cd TK 221 - Dau tti tai chinh dai han (2212) - Khi thu hoi vo'n gop cd gia tri cao hdn so vdi von gop lien doanh (vo'n gop ghi tren so’ ke toan da dtidc hen doanh chap nhan), so chenh lech ghi tang nguon vo'n kinh doanh: Nd cac TK 111, 112 (Nhan bing tien) Nd TK 131 - Phai thu cua khach hang (Nhan cac khoan nd phai thu) Nd cac TK 152, 155, 156 (Nhan nguyen vat lieu, hang hoa) Nd TK 2111 - TSCD htiu hinh (Gia tri lai) Co TK 121 - Dau tti tai chinh ngan han Cd TK 2212 - Gop vo'n lien doanh (Sd vo'n da gop) (6) Ke toan chi phi va thu nhap ve hoat dong lien doanh: - Cac khoan chi phi lien quan den hoat dong lien doanh phat sinh ky (Lai tien vay de gop vo'n, tien thue dat, cac chi phi khac, ), ghi: Nd TK 635 - Chi phi tai chinh Nd TK 133 - Thue GTGT dtidc kha'u trti (neu cd) Cd TK 111 - Tien mat Cd TK 112 - Tien gtii Ngan hang Cd TK 331 - Phai tra cho ngtidi ban 13-HDTH 193 Cac khoan thu nhap ve lien doanh phat sinh ky nhan dtfdc thong bao cua ben to chtfc lien doanh ve so' thu nhap dtfdc chia va nhan dtfdc tien, ghi: NdTK 111 - Tien mat Nd TK 112 - Tien gtii Ngan hang Nd TK 131 - Phai thu ctia khach hang (Nhan dtfdc giay bao ctia ben to chtic hen doanh) Nd TK 121 - Dau ttf tai chinh ngan han Nd TK 221 - Dau ttf tai chmh dai han (2212) (Dung ldi nhuan dtfdc chia bo sung vo'n gop) Co TK 511 - Doanh thu (Chi tiet ldi nhuan dtfdc chia) Vi du ve ke toan hoat dong lien doanh, lien ket: Trong nam 2004, lien quan den hoat dong gop vo'n lien doanh, tai Cong ty X phat sinh so' nghiep vu kinh te sau: Xua't kho so' vat lieu, tri gia: 10.000.000d, gop vo'n lien doanh vdi xi nghiep A Hoi dong quan tri lien doanh chap nhan gia tri so' vat lieu tren: 11.000.OOOd Dung quyen sti dung dat, gia tri la: 1.500.000.OOOd gop vo'n lien doanh Dung nha lam viec gop vo'n lien doanh vdi doanh nghiep B, nguyen gia: 1.800.000.OOOd da trich kha'u hao la: 810.000.OOOd; Hoi dong lien doanh chap nhan gia tri hien tai la: 1.200.000.OOOd Dung so' tien mat la: 200.000.OOOd gop vo'n lien doanh vdi xi nghiep B Dung tien gtii ngan hang so' tien: 239.000.OOOd de gop vo'n lien doanh vdi xi nghiep A Nhan dtfdc thong bao ctia Hoi dong quan tri lien doanh B - So' lai dtfdc chia ky la: 200.000.000d Thong bao cho Hoi dong quan tri lien doanh A ve viec Cong ty dong y dung lai ddt la: 60.000.OOOd de bo sung von gop lien doanh Nh&n dtfdc bao co ctia ngan hang ve viec Hoi dong quan tri lien doanh B da chuyen tra so' lai la: 200.000.OOOd Chi tra bo phan theo d5i lien doanh: 5.000.OOOd bang tien mat * Yeu cau: Dinh khoan cac nghiep vu kinh te da phat sinh * D in h khoan ke toan: 194 Dcfn vi tinh: l.OOOd Nd TK 2212 (A): 11.000 10.000 Co TK 152: 1.000 Co TK 4112: Nd TK 2212: 1.500.000 1.500.000 Co TK 2113: NdTK 2212(B): Nd TK 2141: 1.200.000 810.000 Co TK 4112: 210.000 Co TK 2111: 1.800.000 Nd TK 2212 (B): 200.000 200.000 Co TK 111: Nd TK 2212 (A): 239.000 239.000 Co TK 112: Nd TK 138 (B): 200.000 Co TK 511: NdTK 2212 (A): 200.000 60.000 60.000 Co TK 511: 8a NdTK 112: 200.000 Co TK 131 (B): 8b Nd TK 635: Co TK 111: 200.000 5.000 5.000 195 Ke toan hoat dong k in h doanh bat dong san: (1) Mua bat dong san ve de ban, ghi: Nd TK 221 - Dau ttf tai chinh dai han (2218) (Chi tiet dau ttf kinh doanh b£t dong san) Nd TK 133 - Thue GTGT dtfdc khau trtf Co TK 111 - Tien mat Co TK 112 - Tien gtii Ngan hang Co TK 331 - Phai tra cho ngtfdi ban (2) Mua bat dong san phai qua qua trinh dau ttf XDCB, ghi: - Trtfdc het phan anh chi phi ctia qua trinh dau ttf XDCB, ghi: Nd TK 241 - XDCB dd dang Nd TK 133 - Thue GTGT dtfdc khau trtf (1332) (neu co) Co cac TK 111, 112, 331, - Ket chuyen bat dong san qua trinh dau ttf XDCB hoan thanh, ghi: Nd TK 221 - Dau ttf tai chinh dai han (2218) (Chi tiet dau ttf kinh doanh bat dong san) Co TK 241 - XDCB dd dang (3) Chi phi hen quan den hoat dong dau ttf kinh doanh bat dong san (Nhtf: Chi phi thong tin, moi gidi ) phat sinh ky dtfdc tap hdp vao TK 635 "Chi phi tai chinh", ghi: Nd TK 635 - Chi phi tai chinh (Chi tiet cho dau ttf kinh doanh bat dong san) Co cac TK 111, 112, 152, Trtfdng hdp chi phi lam tang gia tri bat dong san da dau ttf (Nang cap trang bi them) thi ghi tang gia tri dau ttf bat dong san, ghi: Nd TK 221 - Dau ttf tai chinh dai han (2218) Co cac TK 111, 112, 152, (4) Ban tai san dau ttf la bat dong san: - Thu ve ban bat dong san doi vdi doanh nghiep tinh thue GTGT phai nop theo phtfdng phap khau trtf thue, ghi: Nd cac TK 111, 112, 131, (Tong gia toan) Co TK 3331 - Thue GTGT phai nop(33311) Co TK 511 - Doanh thu (Gia ban chtfa co thue GTGT) - Thu ve ban bat dong san doi vdi doanh nghiep nop thue GTGT theo phtfdng phap trtfc tiep ghi: 196 Nd cac TK 111, 112, 131, (Tong gia toan) Co TK 511 - Doanh thu (Tong gia toan) - Tri pia von dau tu bat dong san da ban ghi: Nd rl K 635 - Chi phi tai chinh Co TK 221 - Dau tu tai chinh dai han (2218) Ke toan hoat dong cho vay von: (1) Khi cho ddn vi khac vav vo’n co fho'i han thu hoi tren mot nam, ghi: Nd TK 221 - Dau tu tai chi'nh dai han ;2218 ) Co cac TK 111, 112 (2) Dinh ky tinh va thu lai cho vay von, ghi: Nd cac TK 111, 112 (neu thu tien ngay) Nd TK 131 - Phai thu khach hang (neu chtia thu tien) Co TK 511 - Doanh thu (Chi tiet doanh thu tien lai) III KE TOAN CAC KHOAN THU NHAP VA CHI PHI KHAC K hai niem va noi dung thu nhap va chi phi khac: 1.1 K hai niem : Cac khoan thu nhap va chi phi khac la nhting khoan thu nhap hay chi phi ma doanh nghiep khong dti tinh trtidc dtidc hoac co dti tinh nhting ft co kha nang thtic hien, hoac la nhting khoan thu, chi khong mang tinh chat thtidng xuyen Cac khoan thu nhap va chi phi khac phat sinh co the nguyen chu quan cua doanh nghiep hoac khach quan mang lai 1.2 Noi dung: Thu nhap khac cua doanh nghiep, gom : - Thu nhap ttf nhtidng ban, ly TSCD; - Thu tien dtidc phat khach hang vi pham hdp dong; - Thu tien bao hiem dtidc boi thticJng; - Thu dtidc cac khoan nd phai thu kho doi da xut ly xoa so; - Cac khoan thue dtidc NSNN hoan lai tinh vao chi phi ky trtidc; - Thu cac khoan nd phai tra khong xac dinh dtidc chu; - Cac khoan thue xuat, nhap khau, thue tieu thu dac biet dtidc NSNN hoan lai; 197 - Cac khoan tien thtfcing cua khach hang lien quan den tieu thu hang hoa, san pham, dich vu khong tmh doanh thu (neu co); - Thu nhap qua bieu, qua tang blng tien, hien vat cua cac to chtfc, ca nhan tang cho doanh nghiep; - Cac khoan thu nhap kinh doanh cua nhtfng nam trtfdc bi bo sot hay quen ghi so ke toan, nam mdi phat hien ra, - Cac khoan thu nhap khac Chi p h i khac ph at sinh, gom: - Chi phi ly, nhtfdng ban TSCD va gia tri lai cua TSCD ly va nhtfdng ban TSCD; - Tien phat vi pham hdp dong kinh te; - Bi phat thue, truy nop thue; - Cac khoan chi phi ke toan bi nham, hoac bo sot ghi so ke toan; - Cac khoan chi phi khac T khoan suf dung: - TAI KHOAN 711 - THU NHAP KHAC Tai khoan dung de phan anh cac khoan thu nhap gop phan lam tang von chu sd htfu cua doanh nghiep ngoai cac hoat dong tao doanh thu ma khong phai la cac khoan gop von Ket cau va noi d u ng p h a n dnh cua Tdi khoan 711- Thu nhap khac Ben No - So' thue GTGT phai nop (neu co) tinh theo phtfdng phap trtfc tiep doi vdi cac khoan thu nhap khac (neu co) (d doanh nghiep nop thue GTGT tinh theo phtfdng phap trtfc tiep) - Cuoi ky, ke toan ket chuyen thu nhap thuan cua hoat dong khac phat sinh ky sang Tai khoan 911 “Xac dinh ket qua kinh doanh” Ben Co: Cac khoan thu nhap khac phat sinh ky Tdi khoan 711 khong co so dtf cuoi ky - TAI KHOAN 811 - CHI PHI KHAC Tai khoan dung de phan anh nhtfng khoan chi phi khac ngoai hoat dong SXKD thong thtfdng cua cac doanh nghiep Ket cau va noi d u n g p h a n dnh cua Tdi khoan 811 - Chi p h i khac 198
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