Ebook: Hướng dẫn thực hành hạch toán kế toán, bài tập và lập báo cáo tài chính doanh nghiệp vừa và nhỏ: Phần 3

BIEN BAN KIEM KE VATTU, SAN PHAM, HANG HOA (M au so: 08-VT) Muc dich Xac dinh so ltfdng, chat ltfdng va gia tri vat ttf, san pham, hang hoa co d kho tai thcJi diem kiem ke Lam can ctf xac dinh trach nhiem viec bao quan, xii ly vat ttf, san pham, hang hoa thtfa, thieu va ghi sd ke toan Phtfdng phap va trach nhiem ghi Ban kiem ke gom co trtfcing ban va cac uy vien Moi kho dtfdc kiem ke lap mot bien ban rieng Cot A, B, C, D: Ghi so' thti ttf, ten, nhan hieu quy cach, ddn vi tinh va ma so' cua vat ttf (san pham, hang hoa) dtfdc kiem ke tai kho Cot 1: Ghi ddn gia cua ttfng thti vat ttf (tuy theo quy dinh cua ddn vi de ghi ddn gia cho phu hdp) Cot 2, 3: Ghi so' ltfdng va so' tien cua ttfng thti vat ttf theo so sach ke toan Cot 4, : Ghi ket qua thtfc te kiem ke Neu thtfa so vdi sd sach (cot 2) ghi vao cot 6, 7, neu thieu ghi vao cot 8, So' ltfdng vat ttf, san ph&m, hang hoa thtfc te kiem ke se dtfdc phan loai theo pham chat: - Tot 100% ghi vao cot 10 - Kem phstm chat ghi vao cot 11 - Mat pham chat ghi vao cot 12 Neu co chenh lech, thu trtfdng ddn vi ghi ro y kien giai quyet so chenh lech Ban kiem ke lap bien ban ban: - ban giao cho phong ke toan - ban giao cho thu kho Sau lap xong bien ban, trtfdng ban kiem ke va cac uy vien cung ky vao bien ban (ghi rd ho ten) BANG THANH TOAN HANG DAI LY (KY GLTI) (M au so: 14-BH) M uc dich Phan anh tinh hinh toan hang dai ly (ky gtii) gitia ddn vi co hang va ddn vi nMn ban hang La chting tti de ddn vi co hang va ddn vi nhan dai ly, ky gtii toan tien va ghi sd ke toan 399 Phtfdng phap va trach nhiem ghi - Ghi ro ten, dia chi ddn vi nh&n ban hang dai ly, ky gtii cl dong tren ben trai - Ghi ro so' ngay, thang, nam lap bang toan hang dai ly, ky gtfi - Ghi ro so' hieu, ngay, thang, nam cua hdp dong ban hang dai ly, ky gxti Muc I toan so' hang dai ly, ky gtii + Cot A, B, C: Ghi so thtf ttf va ten quy cach, pham chat, ddn vi tinh cua san pham, hang hoa nhan dai ly, ky gtii + Cot 1: Ghi so'ltfdng hang chtfa toan cuoi ky trtfdc + Cot 2: Ghi so' ltfdng hang hoa nhan dai ly, ky gtii ky + Cot 3: Ghi so ltfdng hang hoa nhan dai ly, ky gtii chtfa toan (Cot + Cot 2) + Cot 4, 5, 6: Ghi so' ltfdng, ddn gia va so' tien cua hang hoa da ban phai toan cua ky Ddn gia toan la ddn gia ghi hdp dong ban hang dai ly, ky gtii gitia ben co hang va ben nhan hang + Cot 7: Ghi so' ltfdng hang hoa nhan dai ly, ky gtii ton (tai qu&y, tai kho) chtfa ban dtfdc den lap bang toan + Dong “Cong” : Ghi tong so' tien phai toan phat sinh ky Muc II: Ghi so' tien ben ban hang dai ly, ky gtii nd chtfa toan vdi ben co hang den thdi diem toan ky Muc III: Ghi so tien ben ban hang dai ly phai toan vdi ben co hang dai ly mdi phat sinh den ky (Muc III = Muc II + Cot cua Muc I) Muc IV: Ghi so' tien ben cd hang dai ly phai toan vdi ben ban hang dai ly ve so' thue nop ho, tien hoa hong, chi phi khac (neu co) Muc V: Ghi so tien ban hang dai ly toan cho ben cd hang dai ly ky (ghi ro so tien mat va tien sec) Muc VI: Ghi so tien ban hang dai ly nd ben cd hang dai ly den thdi diem toan (Muc VI = Muc III - Muc IV - Muc V) Bang toan hang dai ly (ky g tii) ben nhan ban hang dai ly (ky gtii) l&p ban Sau dtfdc ke toan trtfdng va thu trtfcfng hai ben ky duyet (ghi ro ho ten), dong d&'u, ban ltfu cf ndi lap (phong ke hoach ho&c phong cung tieu) ban ltfu d phong ke toan de lam chting tti toan va ghi sd ke toan, ban gtfi cho ben cd hang dai ly (ky gtii) 400 THE QUAY HANG (M au so: 15-BH) M uc dich Theo doi so lifdng va gia tri hang hoa qua trinh nhan va ban tai quay hang, giup cho ngtfdi ban hang thtfdng xuyen nam dtfdc tinh hinh nhap, xuat, ton tai quay La can ctf de kiem tra, quan ly hang hoa va lap bang ke ban hang ttfng (ky) Phitong phap va trach nhiem ghi - Ghi ro ho ten, dia chi hoac dong dau cd quan vao dong tren ben trai - Ghi so the, ngay, thang, nam lap the quay hang - Ghi so" cua td the quay (ttf 1, 2, ) - Ghi ro ten hang, quy cach, ddn vi tinh va ddn gia cua hang hoa Moi the quay hang theo doi mat hang, khong ghi nhiing mat hang khac ve quy cach, pham chat vao cung mot the - Cot A, B: Ghi ngay, thang, nam va ten ngtfdi ban hang (ca) - Cot 1: Ghi so hang hoa ton dau (ca) - Cot 2: Ghi so" hang hoa ttf kho nhap vao quay (ca) - Cot 3: Ghi so" hang hoa nhap (ca) ttf nhiing nguon khac khong qua kho cua ddn vi - Cot 4: Ghi tong so" hang hoa cd (ca) - Cot 5: Ghi so" ltfdng hang hoa xuat ban (ca) - Cot 6: Ghi so" tien thu dtfdc cua so" hang hoa ban (ca) - Cot 7, 8: Ghi so" ltfdng va gia tri hang hoa xuat vi cac muc dich khac khong phai ban (ca) - Cot 9: Ghi so" hang ton tai quay hang vao cuo’i (ca) Cuoi thang cong the quay hang de lap bao cao ban hang The ngtfdi ban hang giii va ghi hang (ca), trtfdc svt dung phai dang ky vdi ke" toan PHIEU THU (M&u so: 01-TT) M uc dich Xac dinh so" tien mat, ngoai te, vang bac, da quy, kim , thtfc te nhap quy va lam can ctf de thu quy thu tien, ghi sd quy, ke" toan ghi sd cac khoan thu co lien quan 401 Moi khoan tien Viet Nam, ngoai te, vang bac, da quy, kim quy nh&p quy nh&'t thiet phai co phieu thu Doi vdi ngoai te, vang bac, da quy, kim quy trtfdc nhap quy phai dtfdc kiem nghiem va lap “Bang ke ngoai te, vang bac, da quy” dinh kem vdi Phieu thu Phtfofng phap va trach nhiem ghi - Phieu thu phai dong quyen va ghi sd ttfng quyen dung n&m Trong moi phieu thu phai ghi so' quyen va so' cua ttfng phieu thu So' phieu thu phai danh lien tuc mot ky ke toan Ttfng phieu thu phai ghi ro ngay, thang, nSm lap phieu, ngay, thang, nam thu tien - Ghi r5 ho, ten, dia chi ngtfdi nop tien - Dong “ly nop” ghi ro noi dung nop tien nhtf : thu tien ban hang hoa san pham, thu tien tam tfng thtfa - Dong “so' tien” : Ghi so' tien nd quy bing so' va bing chtf, ghi ro ddn vi tinh \k dong Viet Nam hoac USD - Dong tiep theo : Ghi so' ltfdng chtfng ttf goc kem theo phieu thu Phieu thu ke toan lap lien (dat giay than viet mot lan) ghi day du cac noi dung tren va ky vao phieu, sau dd chuyen cho ke toan trtfcing duyet, chuyen cho thu quy lam thu tuc nhap quy Sau da nhan du so tien, thu quy ghi so' tien thtfc te nhap quy (bing chtf) vao phieu thu trtfdc ky ten Thu quy gitf lai lien de ghi sd quy, lien giao cho ngtfdi nop tien, lien ltfu ndi lap phieu, cuo'i ngay, toan bo phieu thu kem theo chtfng ttf goc chuyen cho ke toan de ghi ke toan C hu y: Neu la thu ngoai te, vang bac, da quy, kim quy phai ghi ro ty gia, ddn gia tai thdi diem nhap quy de tinh tong so tien theo ddn vi dong tien ghi sd PHIEU CHI (M&u s o : 02-TT) Muc dich Xac dinh cac khoan tien mat, ngoai te, vang bac, da quy, kim quy thtfc te xua't quy va lam can ctf de thu quy xua't quy, ghi sd quy va ghi sd ke toan Phtfdng phap va trach nhiem ghi - Noi dung va cach lap phieu chi ttfdng tfng nhtf phieu thu, chi khac la phieu chi phai dtfdc ke toan trtfdng, thu trtfdng ddn vi xem xet va ky duyet chi trtfdc xua't quy - Phieu chi dtfdc lap lien (dat giay than viet mot lan) va chi sau cd du chtf ky cua ngtfdi lap phieu, ke toan trtfdng, thu trtfdng ddn vi, thu quy mdi dtfdc xua't quy Sau nhan du so' tien ngtfdi nhan tien phai ghi rd so tien da nhan bing 402 chut ky, ky ten va ghi ro ho ten Sau xua't quy, thu quy cung phai ky ten va ghi ro ho ten vao phieu chi Lien thti nhat ltfu d ndi lap phieu Lien thti 2, thu quy dung de ghi sd quy sau chuyen cho ke toan cung vdi chting tti goc de vao sd ke toan C hu y: Neu la chi ngoai te, vang bac, da quy phai ghi ro ty gia, ddn gia tai thdi diem xuat quy de tinh tong so' tien theo ddn vi dong tien ghi sd GIAY DE NGHj TAM ONG (M&u s o : 03-TT) M uc dich Giay de nghi tam ting la can cti de xet duyet tam ting, lam thu tuc lap phieu chi va xu^'t quy cho tam ting Phtfdng phap va trach nhiem ghi - Giay de nghi tam ting ngtfdi xin tam ting viet lien va ghi ro gtii thu trtfdng ddn vi (ngtfdi xet duyet tam ting) - Ngtfdi xin tam ting phai ghi ro ho ten, dia chi (ddn vi, bo phan) va so' tien xin tam ting (viet bing so' va bing chti) - Ly tam ting ghi ro muc dich sti dung tien tam ting nhtf: tien cong tac phi, mua van phong pham, tiep khach - Thdi han toan: Ghi rd ngay, thang hoan lai so' tien tam ting Giay de nghi tam ting dtfcjc chuyen cho ke toan trtfdng xem xet va ghi y kien de nghi thu trtfdng ddn vi duyet chi Can cti vao quyet dinh cua thu trtfdng, ke toan lap phieu chi kem theo giay de nghi tam ting va chuyen cho thu quy lam thu tuc xua't quy GIAY THANH TOAN TAM ONG (M^u so: 04-TT) Muc dich Gia'y toan tien tam ting la bang liet ke cac khoan tien da nhan tam ting va cac khoan da chi cua ngtfdi nhan tam ting, lam can cti toan so tien tam ting va ghi sd ke toan Phtfdng phap va trach nhiem ghi Phan dau ghi ro ngay, thang, nam, so' hieu cua giay toan tien tam ting, ho ten, ddn vi ngtfdi toan 403 Can cti vao chi tieu cua cot A, ke toan ghi vao cot nhu sau: Muc I: So' tien tam ting: gom so' tien tam ting cac ky trudc chua chi het va so tien tam ting ky Muc 1: C&n cti vao so' dtf tam ting ky trtfdc chtfa chi het tren sd ke toan de ghi Muc 2: So' tam ting ky can cti vao cac phieu chi tam ting de ghi Moi phieu chi ghi mot dong Muc II: So' tien da chi: Can cti vao cac chting tti chi tieu cua ngtfdi nhan tam ting de ghi vao muc Moi chting tti chi tieu ghi mot dong Muc III: Chenh lech: La so' chenh lech gitia muc I va muc II - Neu so' tam ting chi khong het ghi vao dong cua Muc III - Neu chi qua so' tam ting ghi vao dong cua Muc III Gi&'y toan tien tam ting phai co d&y du chti ky va ghi r5 ho ten nhtf quy dinh Sau lap xong giay toan tien tam ting, ke toan toan chuyen cho ke toan trtfdng xem xet va thu trtfdng ddn vi xet duyet Giay toan tien tam ting k6m theo chting tti goc dtfdc dung lam can cti ghi sd ke toan Phan chenh lech tien tam ting chi khong het phai lam thu tuc thu hoi nop quy hoac trti vao ltfdng Phan chi qua so' tam ting phai lam thu tuc xua't quy tra lai cho ngtfdi tam ting Chting tti goc, giay toan tam ting phai dinh kem phieu thu ho&c phieu chi co lien quan BANG KE NGOAI TE, VANG BAC, DA QUY (M&u so: 06-TT) Muc dich Nh&m quan ly chat che, chinh xac cac loai ngoai te, vang bac, da quy, kim quy co tai ddn vi va lam can cti cung vdi chting tti goc de lap phieu thu, chi quy PhtfOng phap va trach nhiem ghi - Cot A, B: Ghi so thti ttf ten, loai, quy cach pham chat cua ngoai te, vang bac, da quy, kim quy - Cot C: Ghi ddn vi tinh: gam, chi, kg, td - Cot 1: Ghi so' lifdng cua tting loai - Cot 2: Ghi ddn gia cua tting loai (vi du nhtf: 50 USD, 100 USD, 1000 USD, chi, chi ) - Cot 3: B&ng Cot nhan (x) Cot Ghi chu: Khi can thiet, tai Cot B, co the ghi ro ky hieu cua tvtng td ngoai te, ky hieu cua loai vang, bac, da quy Bang ke ngtfdi dtfng kiem nghiem lap lien, lien dinh kem vdi phieu thu (chi) chuyen cho thu quy de lam thu tuc nhap hoac xu&'t quy va lien giao cho ngtfdi nop (hoac nhan) Bang ke phai co day du chfl ky va ghi ro ho ten nhtf quy dinh BANG KIEM KE QUY (M&u s o : 07a, 07b-TT) M uc dich Bang kiem ke quy nh&m xac nhan tien, vang, bac, da quy, ngoai te ton quy thtfc te va so" thtfa, thieu, tren cd sd tang ctfdng quan ly va lam cd sd quy trach nhiem vat chat, ghi sd ke toan so' chenh lech Phtfdng phap va trach nhiem ghi Viec kiem ke quy dtfdc tien hanh dinh ky vao cuoi thang, cuoi quy, cuoi n&m hoac can thiet co the kiem ke dot xuat hoac ban giao quy Khi tien hanh kiem ke phai lap ban kiem ke, do, thu quy va ke toan quy la cac vien Bien ban kiem ke quy phai ghi so' hieu chtfng ttf va thdi diem kiem ke (gid thang nam ) Trtfdc kiem ke quy, thu quy phai ghi sd quy tat ca cac phieu thu, phieu chi va tfnh so' dtf ton quy den thdi diem kiem ke - Khi tien hanh kiem ke phai tien hanh kiem ke rieng ttfng loai tien cd quy nhtf: tien mat, ngoai te, vang bac, da quy, kim khf quy - Dong “So dtf theo sd quy”: Can ctf vao sd quy de ghi v&o cot (bieu so 07a-TT) va cot 2, (hieu so 07b-TT) - Dong “Kiem ke thtfc te”: + Bieu 07a-TT: Can ctf vao so kiem ke thtfc te de ghi theo ttfng loai tien Viet Nam vao cot va tfnh tong so' tien de ghi vao cot + Bieu 07b-TT: Can cti vao sd kiem ke thtfc te de ghi theo tting loai ngoai t§, vang bac, da quy, kim khf quy ; - Dong chenh lech: Ghi so' chenh lech thtia hoac thieu gitia sd dtf theo sd quy vdi so' kiem ke thtfc te Tren bang kiem ke quy can phai xac dinh va ghi ro nguyen nhan gay thtia 405 ho&c thieu quy, co y kien nhan xet va kien nghi cua ban kiem ke Bang kiem ke quy phai co chut ky (ghi ro ho ten) cua thu quy, trudng ban kiem ke va ke toan trtfcfng Moi khoan chenh lech quy deu phai bao cao thu trtfdng ddn vi xem x6t giai quyet Bang kiem ke quy ban kiem ke quy lap ban: - ban ltfu d thu quy - ban ltfu cf ke toan quy BIEN BAN GIAO NHAN TAI SAN CO 0|NH (MSu s o : 01-TSCD) Muc dich Nh&m xac nMn viec giao nhan TSCD sau hoan xay dtfng, mua s&m, dtfdc c&'p tren cap phat, dtfdc tang bieu, vien trd, nMn gop von lien doanh, tai san co dinh thue ngoai dtfa vao sti dung tai ddn vi hoac tai san cua ddn vi ban giao cho ddn vi khac theo lenh cua cap tren, theo hdp dong lien doanh (khong sti dung bien ban giao nMn TSCD trtfdng hdp nhtfdng ban, ly, hoac TSCD thtia, thieu kiem ke) Bien ban giao nMn TSCD la can cti de giao nMn TSCD va ke toan ghi sd, the TSCD, sd ke toan co lien quan Phitong phap va trach nhiem ghi Khi co tai san mdi dtfa vao sti dung hoac dieu tai san cho ddn vi khac, ddn vi phai lap hoi dong ban giao gom: dai dien ben nhan va mot so' uy vien Bien ban giao nhan TSCD lap cho chting tti tai san co' dinh Doi vdi trtfdng hdp giao nhan cung mot luc nhieu tai san cung loai, cung gia tri va cung mot ddn vi giao co the lap chung mot bien ban giao nhan TSCD + Cot A B: Ghi so' thti ttf, ten, ky ma hieu, quy cach (cap hang) cua TSCD + Cot C: Ghi so' hieu TSCD + Cot D: Ghi ntfdc san xua't (Lien Xo, Nhat ) + Cot 1: Ghi nam san xua't + Cot 2: Ghi nam bat dau dtfa vao sti dung + Cot 3: Ghi cong suat (dien tich) thiet ke, nhtf xe TOYOTA 12 cho ngoi, hoac may phat dien 75 KVA + Cot 4, 5, 6: Ghi cac yeu to cau nen nguyen gia TSCD gom: gia mua (hoac gia san xua't) (cot 4); + Cot 7: Ghi nguyen gia TSCD (cot = cot + cot + cot 6) 406 + Cot 8: Ghi ty le (%) khau hao hoac so nam stf dung (theo quy dinh cho tting TSCD) + Cot E: Ghi nhting tai lieu ky thuat kem theo tai san co dinh ban giao Bang ke phu tung kem theo: Liet ke so phu tting, dung cu nghe kem theo tai san co dinh ban giao Sau ban giao xong, cac vien ban giao, nhan TSCD cung ky vao bien ban Bien ban giao nMn TSCD dtfdc l&p ban, moi ben (giao, nhan) giti ban chuyen cho phong ke toan de ghi sd ke toan va ltfu THE TAI SAN CO OjNH (M&u so: 02- TSCD) Muc dich Theo doi chi tiet ttfng TSCD cua ddn vi, tinh hinh thay doi nguyen gia va gia tri hao mon da trich hang nam cua tting TSCD PhtfOng phap va trach nhiem ghi The dtfdc lap cho tting doi ttfdng ghi tai san co' dinh The TSCD dung chung cho moi TSCD la nha ctia, vat kien true, may moc thiet bi, cay, con, gia sue The tai san co dinh bao gom phan chinh: Ghi cac chi tieu chung ve TSCD nhtf: ten, ky ma hieu, quy cach (cap hang); so hieu, ntfdc san xuat (xay dtfng); nam san xuat, bo phan quan ly, sti dung, nam bat dau dtfa vao sti dung, cong suat (dien tfch) thiet ke; ngay, thang, nam va ly dinh chi sti dung TSCD Ghi cac chi tieu nguyen gia TSCD bat dau hinh TSCD va qua tting thdi ky danh gia lai, xay dtfng, trang bi them hoac thao bdt cac bo phan va gia trj hao mon da trich qua cac nam Cot A, B, C, 1: Ghi so'hieu, ngay, thang, nam cua chting tti, ly hinh nen nguyen gia va nguyen gia cua TSCD tai thdi diem Cot 2: Ghi nam tinh gia tri hao mon TSCD Cot 3: Ghi gia tri hao mon TSCD cua tting nam Cot 4: Ghi tong so' gia tri hao mon da trich cong don den thdi diem vao the Doi vdi nhting TSCD khong phai trich kha'u hao nhtfng phai ti'nh hao mon thi cung ti'nh va ghi gia tri hao mon vao the Ghi so phu tung, dung cu nghe kem theo TSCD 407 Cot A, B, C: Ghi so thti ttf, ten quy cach va ddn vi tinh cua dung cu, phu tung Cot 1,2: Ghi so' ltfdng va gia tri cua tting loai phu tung, dung cu kem theo TSCD ly giam Ghi giam TSCD: Ghi so' ngay, thang, nam cua chting tti ghi giam TSCD v& The TSCD ke toan TSCD lap, ke toan trtfcfng ky xac nhan The dUdc ltfu b phong, ban ke toan suot qua trinh sti dung tai san Can cti de lap the TSCQ, - Bien ban giao nhan TSCD - Bien ban danh gia lai TSCD - Bien ban trich kha'u hao TSCD - Bien ban ly TSCD - Cac tai lieu ky thuat co lien quan BIEN BAN THANH LY TSCD (M&u so: 03-TSCD) Muc dich Xac nhan viec ly TSCD va lam can cti de ghi giam TSCD tren sd ke toan Phtfdng phap va trach nhiem ghi Khi co quyet dinh ve viec ly TSCD, ddn vi phai lap Ban ly TSCD Thanh vien ban ly TSCD dtfdc ghi chep cf muc I muc II ghi cac chi tieu chung ve tai san co dinh co quyet dinh ly nhtf: - Ten, ky hieu TSCD, so' hieu, so' the TSCD, ntfdc san xua't, nam dtfa vao stf dung - Nguyen gia TSCD, gia tri hao mon da trich cong don den thdi diem ly, gia tri lai cua TSCD Muc III ghi ket luan cua ban ly, ghi y kien nhan xet cua ban ve viec ly TSCD Muc IV ket qua ly: Sau ly xong can cti vao chting tti tinh toan tong so chi phi ly thtfc te va gia tri thu hoi ghi vao dong chi phi ly va gia tri thu hoi (gia tri phu tung, phe lieu thu hoi tinh theo gia thtfc te da ban hoac gia ban tfdc tinh) Bien ban ly phai ban ly TSCD lap va co day du chti ky, ghi ro ho ten cua trtfcfng ban ly, ke toan trtfdng va thu trtfdng ddn vi 408 (B.O.T) thdi gian sti dung tai san co' dinh dUdc xac dinh tti thdi diem dua ta i san co' dinh vao sti dung den ket thue dti an - Do'i vdi hdp dong hdp tac kinh doanh (B.C.C) cd ben ntidc ngoai tham gia Hdp dong, sau ket thtic thdi han cua hdp dong ben nUdc ngoai thtic hien chuyen giao khong boi hoan cho Nha nUdc Viet Nam, thi thdi gian sti dung tai san co' dinh ctia tai san co' dinh chuyen giao dUdc xac dinh tti thdi diem dua tai san co' dinh vao sti dung den ket thtic dti an D ieu 13 Phtidng phap trich kha'u hao tai san co' dinh: Noi dung cua phtidng phap kha'u hao dudng thang; phudng phap kha'u hao theo so' du giam dan cd dieu chinh; phtidng phap kha'u hao theo so' ltfdng, khoi ltfdng san pham dtfdc quy dinh tai Phu luc ban hanh kem theo Quyet dinh so' 206/2003/QD-BTC 12/12/2003 cua Bo trudng Bo Tai chinh Can ctf kha nang dap tfng cac dieu kien ap dung quy dinh cho ttfng phtfdng phap trich kha'u hao tai san co' dinh, doanh nghiep dtidc ltfa chon cac phtfdng phap trich kha'u hao phu hdp vdi ttfng loai tai san co' dinh cua doanh nghiep: - Phtidng phap kha'u hao dudng thing: Tai san co' dinh tham gia vao hoat dong kinh doanh dtfdc trich kha'u hao theo phtidng phap kha'u hao dudng thing Cac doanh nghiep hoat dong cd hieu qua kinh te cao dtfdc khau hao nhanh nhung to'i da khong qua lan mtic kha'u hao xac dinh theo phudng phap dudng thang de nhanh chong doi mdi cdng nghe Tai san co dinh tham gia vao hoat dong kinh doanh dtidc trich kha'u hao nhanh la may moc, thiet bi; dung cu lam viec ltfdng, thi nghiem; thiet bi va phtfdng tien van tai; dung cu quan ly; sue vat, vUdn cay lau nam Khi thtfc hien trich kha'u hao nhanh, doanh nghiep phai dam bao kinh doanh cd lai - Phtfdng phap kha'u hao theo so' dti giam dan cd dieu chinh: Tai san co' dinh tham gia vao hoat dong kinh doanh dtfdc trich kha'u hao theo phudng phap so' du giam dan cd dieu chinh phai thoa man dong thdi cac dieu kien sau: + La tai san co' dinh dau tu mdi (chtfa qua sti dung); + La cac loai may moc, thiet bi; dung cu lam viec ltfdng, thi nghiem Phtfdng phap kha'u hao theo so' du giam dan cd dieu chinh dtfdc ap dung ddi vdi cac doanh nghiep thuoc cac linh vtic cd cdng nghe ddi hoi phai thay doi, phat trien nhanh - Phtidng phap kha'u hao theo so' ltidng, khoi ltfdng san pham: Tai san co' dinh tham gia vao hoat dong kinh doanh dtidc trich kha'u hao theo phtidng phap la cac loai may moc, thiet bi thoa man dong thdi cac dieu kien sau: + Trtic tiep lien quan den viec san xua't san pham; + Xac dinh dtfdc tong so' ltfdng, kho'i ltfdng san pham san xua't theo cong suat thiet ke ctia tai san co dinh; 491 + Cong suat sti dung thtic te binh quan thang nam tai chi'nh khong th&p hdn 50% cong suat thiet ke Doanh nghiep phai dang ky phtfdng phap trich khau hao tai san co dinh ma doanh nghiep ltfa chon ap dung vdi cd quan thue trtfc tiep quan ly trtfdc thtfc hien trich khau hao Trtfdng hdp viec ltfa chon cua doanh nghiep khong tren cd sd cd du cac dieu kien quy dinh thi cd quan thue cd trach nhiem thdng bao cho doanh nghiep biet de thay do’i phtfdng phap khau hao cho phu hdp Phtidng phap khau hao ap dung cho tting tai san cd" dinh ma doanh nghiep da ltfa chon va dang ky phai thtfc hien nhat quan suot qua trinh sti dung tai san co dinh dd D ieu 14 Sti dung sd" tien khau hao tai san cd dinh: Doanh nghiep phai sti dung so' khau hao tai san cd" dinh theo cac quy dinh cua phap luat hien hanh Muc IV TO CHtrC THUC HIEN • • D ieu 15 Che" ap dung ttf nam tai chi'nh 2004 D ieu 16 Doi vdi nhtfng tai san cd" dinh dtfa vao sti dung trtfdc 01/01/2004, doanh nghiep thtfc hien chuyen doi mtfc trich khau hao theo che" mdi quy dinh tai Phu luc ban hanh kem theo Quyet dinh sd" 206/2003/QD-BTC 12/12/2003 cua Bo trtfdng Bo Tai chi'nh Nhtfng tai san cd" dinh dang thtfc hien trich khau hao theo quy dinh tai Quyet dinh sd" 2000/QD-BTC 31/12/2001 cua Bo Tai chi'nh ve viec thtfc hien thi diem che" khau hao theo phtfdng phap sd" dtf giam dan cd dieu chinh dtfdc tiep tuc thtfc hien trich khau hao theo phtfdng phap sd" dtf giam dan cd dieu chinh quy dinh tai Che" Tai san cd" dinh cd nguyen gia dtfdi 10.000.000 dong (mtfdi trieu dong), khong du tieu chuan la tai san cd" dinh theo quy dinh thi chuyen sang theo doi, quan ly, sti dung va phan bo’ gia tri lai tren sd ke" toan nhtf nhtfng cdng cu lao dong D ieu 17 Cac ddn vi trtfc thuoc va thuoc Bo Tai chi'nh, pham vi chtfc nang, nhiem vu cua minh cd trach nhiem thtfc hien, to chtfc va htfdng diln cac doanh nghiep thtfc hien dung Che" KT B0 TRU0NG B0 TAI CHINH THUTRU0NG Le T h i Bang Tam Dd ky 492 P h u lu c KHUNG THCJI GIAN SLf DUNG CAC LOAI TAI SAN CO DjNH (Ban hanh kem theo Quyet dinh so 20612003 / QB-BTC ngdy 12 thdng 12 nam 2003 cua Bo triidng Bo Tdi chinh) Thdi gian surdung tdi thieu (nSm) Thdi gian stir dung tdi da (ndm) May phat dong ltfc 10 May phat dien 10 May bien ap va thiet bj nguon dien 10 May moc, thiet bj dong li/c khac 10 May cong cu May khai khoang xay dtfng 10 May keo May dung cho nong, lam nghiep 8 May bdm ntfdc va xSng dau Thiet bj luyen kim, gia cong be mat chong gi va an mon kim loai 10 Thiet bj chuyen dung san xuat cac loai hoa chat 10 May moc, thiet bj chuyen dung san xuat vat lieu xay dtfng, sanh sir, thuy tinh Thiet bj chuyen dung san xuat cac linh kien va dien tCf, quang hoc, cd chi'nh xac 12 10 May moc, thiet bj dung cac nganh san xuat da, in van phong pham va van hoa pham 10 11 May moc, thiet bi dung nganh det 10 15 12 May moc, thiet bj dung nganh may mac 13 May moc, thiet bj dung nganh giay 15 14 May moc, thiet bi san xuat, che bien li/dng thtfc, thifc pham 12 15 May moc, thiet bj dien anh, y te 12 16 May moc, thiet bi vien thong, thong tin, dien tCr, tin hoc va truyen hinh 15 17 May moc, thiet bi san xuat dtfdc pha’m 10 18 May moc, thiet bj cong tac khac 12 10 Danh muc cac nhom tai san co djnh A May moc, thiet bj dong lire B May moc, thiet bj cdng tac C Dung cu lam viec ltfdng, thi nghiem Thiet bi ltfdng, thir nghiem cac dai ltfdng cd hoc, am hoc va nhiet hoc 493 Thiet bj quang hoc va quang 10 Thiet bi dien va dien tti Thiet bi va phan tfch iy hoa 10 Thiet bj va dung cu phong xa 10 Thiet bj chuyen nganh dac biet Cac thiet bi li/dng, thi nghiem khac 10 Khuon mau dung cong nghiep due Phi/dng tien van tai di/dng bo 10 Phi/dng tien van tai dtfdng sat 15 Phi/dng tien van tai di/dng thuy 15 Phifdng tien van tai di/dng khong 20 Thiet bi van chuyen di/dng ong 10 30 Phi/dng tien boc dd, nang hang 10 Thiet bj va phifdng tien van tai khac 10 Thiet bj tinh toan lifdng May moc, thiet bj thong tin, dien tti va phan mem tin hoc phuc vu quan iy Phifdng tien va dung cu quan ly khac 10 Nha ctia loai kien co (1) 25 50 Nha ctia khac (1) 25 Kho chtia, be chtia; ca'u, di/dng; bai do, san phdi 20 Ke, dap, cdng, kenh, mifdng mang, ben cang, u tau 30 Cac vat kien true khac 10 Cac loai sue vat 15 Vi/dn cay cong nghiep, vtfdn cay an qua, vi/dn cay lau nam 40 Tham co, tham cay xanh H Cac loai tai san cd dinh khac chua quy dinh cac nhom tren 25 D Thiet b] va phudng tien van tai E Dung cu quan ly F Nha ctia, vat kien true G Sue vat, vudn cay lau nam G hi ch u : (1) Nha ctia loai kien co la loai nha d, tru sd lam viec, nha van phong, khach san (hide xac dinh la co ben vting Bac I, Bac II Nha ctia khac la nha cf, tru sd lam viec, nha van phong dUdc xac dinh la co ben viing Bac III, Bac IV theo quy dinh ctia Bo Xay dting 494 Phu luc PHUONG PHAP TRICH KHAU HAO TAI SAN CO OjNH (Ban hanh kem theo Quyet dinh so 206/2003 / QD-BTC ngdy 12 thdng 12 nam 2003 cua Bo triidng Bo Tdi chinh) I PHUONG PHAP KHAU HAO OUdNG THANG Noi dung cua phufcfng phap: Tai san co dinh doanh nghiep dtfdc trich khau hao theo phtfdng phap khau hao dtfdng thang nhtf sau: - Can ctf cac quy dinh Che quan ly, sti dung va trich khau hao tai san co dinh ban hanh kem theo Quyet dinh so 206/2003/QD-BTC, doanh nghiep xac dinh thcJi gian sti dung cua tai san co dinh; - Xac dinh mtfc trich khau hao trung binh hang nam cho tai san co' dinh theo cong thtfc dtfdi day: Mtic trich khau hao trung binh hang n9m cua tai san co dinh = Nguyen gia cua tai san co djnh -Thdi gian sCf dung - Mtfc trich khau hao trung binh hang thang bing so khau hao phai trich ca nam chia cho 12 thang Trtfdng hdp thdi gian sti dung hay nguyen gia cua tai san co' dinh thay doi, doanh nghiep phai xac dinh lai mtic trich kha'u hao trung binh cua tai san co dinh b&ng cach lay gia tri lai tren so ke toan chia (:) cho thdi gian sti dung xac dinh lai hoac thdi gian sti dung lai (dtidc xac dinh la chenh lech gitfa thdi gian sti dung da dang ky trti thdi gian da sti dung) cua tai san co dinh Mtic trich kha'u hao cho nam cuo'i cung cua thdi gian sti dung tai san co' dinh dtidc xac dinh la hieu so' gitia nguyen gia tai san co' dinh va so' kha'u hao luy ke da thtic hien den nam trtidc nam cuoi cting cua tai san co' dinh V i du• tin h va tric h khau hao ta i san co dinh: • Vi du: Cong ty A mua mot tai san co' dinh (mdi 100%) vdi gia ghi tren hoa ddn la 119 trieu dong, chiet kha'u mua hang la trieu dong, chi phi van chuyen la trieu dong, chi phi lap dat, chay thti la trieu dong Biet rang tai san co' dinh co tuoi tho ky thuat la 12 nam, thdi gian sti dung cua tai san co dinh doanh nghiep dtf kien la 10 nam (phti hdp vdi quy dinh tai Phu luc ban hanh kem theo Quyet dinh so' 206/2003/QD-BTC), tai san dtfdc dtfa vao sti dung vao 01/01/2004 Nguyen gia tai san co' dinh = 119 trieu - trieu + trieu + trieu = trieu dong 495 Miic trich khau hao trung binh hang nam = 120 trieu : 10 nam = 12 trieu dong/nam Mile trich khau hao trung binh hang thang = 12 trieu dong : 12 thang = trieu dong/ thang Hang nam, doanh nghiep trich 12 trieu dong chi phi trich khau hao tai san co" dinh vao chi phi kinh doanh Sau nam sti dung, doanh nghiep nang cap tai san co dinh vdi tong chi phi la 30 trieu dong, thdi gian sti dung dtfdc danh gia lai la nam (tang nam so vdi thdi gian sti dung da dang ky ban dau), hoan dtfa vao sti dung la 01/01/2009 Nguyen gia tai san co dinh = 120 trieu dong + 30 trieu dong = 150 trieu dong So" khau hao luy ke da trich = trieu dong x nam = 60 trieu dong Gia tri lai tren so ke toan = trieu dong - 60 trieu dong = 90 trieu dong Mtfc trich khau hao trung binh hang nam = 90 trieu dong: nam = 15 trieu dong/ nam Mtfc trich khau hao trung binh hang thang = 15.000.000 dong : 12 thang = 1.250.000 dong/ thang Ttf nam 2009 trd di, doanh nghiep trich khau hao vao chi phi kinh doanh moi thang 1.250.000 dong doi vdi tai san co" dinh vtfa dtfdc nang dip Xac dinh mtfc trich khau hao doi vdi nhtfng ta i san co" dinh dtfa vao suf dung trtfdc 01/01/2004: a Cach xac dinh mtfc trich khau hao: - Can ctf cac so" lieu tren so ke" toan, ho sd cua tai san co" dinh de xac dinh gia tri lai tren so ke" toan cua tai san co" dinh - Xac dinh thdi gian sti dung lai cua tai san co dinh theo cong thtfc sau: ti T = To ( ) T, Trong do: T: Thdi gian sti dung lai cua tai san co' dinh T t: Thdi gian stf dung cua tai san co dinh xac dinh theo quy dinh tai Phu luc ban hanh kem theo Quyet dinh so 166/1999/QD-BTC T2: Thdi gian stf dung cua tai san co dinh xac dinh theo quy dinh tai Phu luc ban hanh kem theo Quyet dinh so' 206/2003/QD-BTC t x: Thdi gian thtfc te da trich kha'u hao cua tai san co dinh 496 - Xac dinh mtic trich khau hao hang nam (cho nhiing nam lai cua tai san co' dinh) nhu sau: i Mtfc trich khau hao trung binh hang n9m ciia tai san co'dinh Gia tri lai cua tai san co dinh _ T , Th01 9'^n sL{ d'"3» tai san co djnh , cua - Miic trich khau hao trung binh hang thang bing so" khau hao phai trich ca nam chia cho 12 thang b Vi du tinh va trich khau hao tai san co' dinh: Vi du: Doanh nghiep sti dung mot may det co nguyen gia 600 trieu dong tti 01/01/2001 Thdi gian sti dung xac dinh theo quy dinh tai Phu luc ban hanh kem theo Quyet dinh so' 166/1999/QD-BTC la 10 nam Thdi gian da sti dung cua may det tinh den het 31/12/2003 la nam So' kha'u hao luy ke la 120 trieu dong - Gia tri lai tren so ke toan cua may det la 480 trieu dong - Doanh nghiep xac dinh thcJi gian sti dung cua may det theo quy dinh tai Phu luc ban hanh kem theo Quyet dinh so' 206/2003/QD-BTC la nam - Xac dinh thdi gian sti dung lai cua may det nhu sau: Thdi gian sir dung lai cOa TSCD = nam x (1 nam - ) 10 nam = n9m - Mtic trich kha'u hao trung binh hang nam = 480 trieu dong : nam = 120 trieu dong/nam (theo Quyet dinh so' 206/2003/QD-BTC) Mtic trich kha'u hao trung binh hang thang = trieu dong : 12 thang = 10 trieu dong/thang Tti 01/01/2004 den het 31/12/2007, doanh nghiep trich kha'u hao do'i vdi may det vao chi phi kinh doanh moi thang la 10 trieu dong II PHUONG PHAP KHAU HAO THEO SO DU GIAM DAN CO DIEU CHiNH Noi dung cua phtidng phap: Mtic trich kha'u hao tai san co dinh theo phudng phap so dti giam dan co dieu chinh dUdc xac dinh nhu: - Xac dinh thdi gian sti dung cua tai san co' dinh: Doanh nghiep xac dinh thdi gian sti dung cua tai san co' dinh theo quy dinh tai Che quan ly, sti dung va trich khau hao tai san co dinh ban hanh kem theo Quyet dinh so' 206/2003/QD-BTC cua Bo Tai chinh 497 - Xac dinh miic trich khau hao nam cua tai san co dinh cac nam dau theo cong thiic dudi day: Gia tri lai cua tai san co dinh Miic trich khau hao hang nam cua tai san co dinh Ty le khau hao nhanh x Trong do: Ty le khau hao nhanh xac dinh theo cong thiic sau: Ty I? khau hao nhanh (%) = Ty le khau hao tai san c6 ainh theo phuong ^ d[;dng ,h|ng He sd dieu chinh x Ty le khau hao tai san co dinh theo phudng phap dUdng th in g xac dinh nhu sau: Ty le khau hao tai san co djnh theo phi/dng phap di/dng thang (%) 100 Thdi gian sir dung cua tai san co' dinh He so' dieu chinh xac dinh theo thdi gian sii dung cua tai san co' dinh quy dinh tai bang dudi day: Thdi gian suf dung cua tai san co dinh Den nam Tren den nam Tren nam (t < nam) (4 nam < t < nam) (t > nam) He so' dieu chinh (lan) 1,5 2,0 2,5 Nhiing nam cuo'i, miic kha'u hao nam xac dinh theo phudng phap so' du giam dan noi tren bang (hoac thap hdn) miic kha'u hao tinh binh quan giuta gia tri lai va so' nam sii dung lai cua tai san co' dinh, thi ke tii nam miic kha'u hao dUdc tinh bang gia tri lai cua tai san co' dinh chia cho so' nam svf dung lai cua tai san co dinh Miic trich kha'u hao hang thang bang so' kha'u hao phai trich ca nam chia cho 12 thang V i du• tin h va tric h khau hao ta i san co dinh: • Vi du: Cong ty A mua mot thiet bi san xua't cac linh kien dien tii mdi vdi nguyen gia la 10 trieu dong Thdi gian stf dung cua tai san cd dinh xac dinh theo quy dinh tai Phu luc (ban hanh kem theo Quyet dinh so' 206/2003/QD-BTC) la nam 498 Xac dinh mtic khau hao hang nam nhu sau: - Ty le khau hao hang nam cua tai san co' dinh theo phudng phap kha'u hao dUdng th in g la 20% - Ty le khau hao nhanh theo phUOng phap so' dtf giam dan bang 20% x (he so' dieu chinh) = 40% - Mtfc trich khau hao hang nam cua tai san co dinh tren dUdc xac dinh cu the theo bang dudi day: Dcfn vi tinh: Dong N5m thur Gia trj c6n lai cua TSCO Cach tinh so khau hao TSCD hang nam Mure khau hao hang n im Mure khau hao hang thang Khau hao luy ke cuoi n5m 10.000.000 0 00 00 x4 0% 4.000.000 333.333 4.000.000 6.000.000 6.000.000 x 40% 2.400.000 200.000 6.400.000 3.600.000 3.600.000 x 40% 1.440.000 120.000 7.840.000 2.160.000 2.160.000 : 1.080.000 90.000 8.920.000 2.160.000 0 0 :2 1.080.000 90.000 10 000 000 Trong do: + Mtfc kha'u hao tai san co' dinh ttf nam thtf nhat den het nam thtf dtfdc tinh bang gia tri lai cua tai san co' dinh nhan vdi ty le khau hao nhanh (40%) + Ttf nam thtf trcl di, mtfc khau hao hang nam bang gia tri lai cua tai san co' dinh (dau nam thtf 4) chia cho so' nam sii dung lai cua tai san co dinh (2.160.000 : = 1.080.000) [Vi tai nam thtf 4: mtfc khau hao theo phudng phap so' du giam dan (2.160.000 x 40% = 864.000) tha'p hdn mtfc kha'u hao tinh binh quan gitfa gia tri lai va so nam sCf dung lai cua tai san co dinh (2.160.000 : = 1.080.000)] III PHUONG PHAP KHAU HAO THEO SO LUONG, KHOI LUONG SAN PHAM N oi dung cua phiftfng phap: Tai san co dinh doanh nghiep dtfdc trich kha'u hao theo phtfdng phap khau hao theo so' ltfdng, kho'i ltfdng san pham nhtf sau: - Can ctf vao ho sd kinh te - ky thuat cua tai san co' dinh, doanh nghiep xac dinh tong so ltfdng, kho'i ltfdng san pham san xua't theo cong sua't thiet ke cua tai san co dinh, goi tat la san ltfdng theo cong suat thiet ke - Can ctf tinh hinh thtfc te san xuat, doanh nghiep xac dinh so ltfdng, khoi ltfdng san pham thtfc te san xuat hang thang, hang nam cua tai san co' dinh 499 - Xac dinh miic trich khau hao thang cua tai san co dinh theo cong thiic dtf6i day: Miic trich khau hao thang cua tai san co djnh = So lUdng san pham san xuat thang x Miic trich khau hao binh quan tinh cho mot ddn vj san pham Trong do: Mtic trich khau hao binh quan tinh cho mot ddn vi san pham Nguyen gia ctia tai san co dinh San lifdng theo cong suat thiet ke Miic trich khau hao nam cua tai san co dinh bang tong miic trich khau hao cua 12 thang nam, hoac tfnh theo cong thiic sau: Mtfc trich khau hao nam cua tai san co dinh ■ , ^ = So ltfdng san pham san xuat nam Miic trich kha1: hao binh an |(nh chQ ^ d(Jn y| sJn ph|m TrtfcJng hdp cong suat thiet ke hoac nguyen gia cua tai san co dinh thay do’i, doanh nghiep phai xac dinh lai mtfc trich khau hao cua tai san co dinh V i du tin h va tric h khau hao ta i san co dinh: Vi du: Cong ty A mua may ui dat (mdi 100%) vdi nguyen gia 450 trieu dong Cong suat thiet ke cua may ui la 30m3/gid San ltfdng theo cong suat thiet ke cua may ui la 2.400.000m Khoi lifdng san pham dat dtfdc nam thtf nhat cua may ui la: Khoi lifdng san pham Thang Khoi ltfdng san pham Thang hoan (m3) hoan (m 3) Thang 14.000 Thang 15.000 Thang 15.000 Thang 14.000 Thang 18.000 Thang 16.000 Thang 16.000 Thang 10 16.000 Thang 15.000 Thang 11 18.000 Thang 14.000 Thang 12 18.000 Mtfc trich khau hao theo phtfdng phap khau hao theo so ltfdng, khoi ltfdng san pham cua tai san co' dinh dtfdc xac dinh nhtf sau: 500 - Mtic trich khau hao binh quan tinh cho lm dat ui = 450 trieu dong : 2.400.000 m3 = 187,5 d/m3 - Miic trich khau hao cua may ui diidc tinh theo bang sau: Thang San ltfdng thtfc te thang (m3) Mtfc trich khau hao thang (dong) 14.000 14.000x 187,5 = 2.625.000 15 000 15.000 x 87,5= 1.812.500 18.000 18.000x 187,5 = 3.375.000 16.000 16.000 x 187,5 = 3.000.000 15.000 15.000x 187,5 = 1.812.500 14.000 14.000 x 187,5 = 2.625.000 15.000 15.000 x 187,5 = 1.812.000 14.000 14.000 x 187,5 = 2.625.000 16.000 16.000 x 187,5 = 3.000.000 10 16.000 16.000 x 187,5 = 3.000.000 11 18.000 18.000 x 187,5 = 3.375.000 12 18.000 18.000 x 187,5 = 3.375.000 Tong cong ca nSm 33 562.500 501 DANH MUC CAC VAN BAN HUONG DAN SlfA DOI, BO SUNG CDKT DOANH NGHIEP TU 01/11/1 995 DEN THANG NAM 2006, DANG CON HIEU Ll/C Quyet d|nh so 1141- TC/QD/CDKT 01/11/1995 cCia Bo tri/dng Bo Tai chinh ve viec ban hanh “Che ke toan doanh nghiep" Quyet djnh so 1177-TC/QO/COKT 23/12/1996 cCia Bo tri/dng Bo Tai chinh Ve ban hanh che ke toan ap dung cho cac doanh nghiep vi/a va nho Thong tir so 10-TC/CDKT 20/3/1997 cua Bo Tai chinh “ Hi/dng dan site doi bo sung che ke toan doanh nghiep" Thong tir so 100/1998/TT-BTC 15/7/1998 cua Bo Tai chinh “ Hirdng dan ke toan thue GTGT, thue TNDN" Thong tir so 180/1998/TT-BTC 26/12/1998 cua Bo Tai chinh “ Hi/dng d in bo sung ke toan thue GTGT’ Thong tir so 186/1998/TT-BTC 28/12/1998 cua Bo Tai chi'nh "Hi/6ng dan ke toan thue xuat, nhap khau, thue tieu thu dSc biet" Thong tir so 191/1998/TT-BTC 31/12/1998 cua Bo Tai chi'nh “Hirdng dan ke'toan thue GTGT doi vdi hoat dong XDCB, san xuat, che bien san pham nong, lam nghiep" Thong tir so 67/1999/TT-BTC 07/6/1999 cua Bo Tai chinh "Hi/dng dan sir dung von va hach toan ke toan tien lai mua cong trai xay dung To quoc tai cac doanh nghiep" Thong tir so 120/1999/TT-BTC 7/10/1999 cua Bo Tai chi'nh "Hi/dng dan sira doi, bo sung che ke toan doanh nghiep" 10 Thong tir so 54/2000/TT-BTC 07/6/2000 cua Bo Tai chinh "Hirdng dan ke toan doi vdi hang hoa cua cac co sd kinh doanh ban tai cac don vi tri/c thuoc hach toan phu thuoc d cac tinh, khac va xuat ban qua dai ly ban dung gia hi/dng hoa hong" 11 Quyet djnh so 167/2000/QD-BTC 25/10/2000 cua Bo tri/dng Bo Tai chi'nh ve viec ban hanh “Che bao cao tai chi'nh doanh nghiep" 12 Quyet djnh So 144/2001/QD-BTC 21 thang 12 nam 2001 cua Bo tri/dng Bo Tai chi'nh Ve viec sira doi, bo sung che ke toan doanh nghiep vira va nho ban hanh theo Quyet dinh so 1177-TC/QB/CBKT 23/12/1996 13 Thong tir so 107/2001/TT-BTC 31 thang 12 nam 2001 cua Bo Tai chi'nh ve viec Hi/dng dan che tri'ch lap va sir dung cac khoan du” phong giam gia hang ton kho, giam gia chimg khoan dau ti/, di/phong no kho doi tai doanh nghiep 14 Thong tir so 108/2001/TT-BTC 31 thang 12 nam 2001 cua Bo Tai chi'nh Hirdng dan ke toan hoat dong kinh doanh xuat nhap khau uy thac 502 15 Quyet dinh So 149/2001/QD-BTC 31 thang 12 nam 2001 cua Bo tn/dng Bo Tai chinh ve viec ban hanh va cong bo bon (04) chuan muc ke toan Viet Nam (dot 1) 16 Thong tir so 89/2002/TT-BTC 09/10/2002 cua Bo Tai chinh hirdng dan ke toan thirc hien bon (04) chuan muc ke toan ban hanh theo quyet djnh 149/2001/QD-BTC 31/12/2001 cua Bo tracing Bo Tai chinh 17 Quyet dinh so 165/2002/QD-BTC 31 thang 12 n5m 2002 cua Bo tri/dng Bo Tai chinh ve viec ban hanh va cong bo sau (06) chuan mi/c ke toan Viet Nam (dot 2) 18 Thong tir so 82/2003/TT-BTC 14 thang 08 nam 2003 cOa Bo Tai chinh Hirdng dan tri'ch lap, quan ly, sir dung va hach toan Quy dir phong ve tro cap mat viec lam tai doanh nghiep 20 Thong tir so 105/2003/TT-BTC 04/11/2003 cua Bo Tai chi'nh hirdng dan ke toan thi/c hien sau (06) chuan mi/c ke toan ban hanh theo quyet djnh 165/2002/QD-BTC 31/12/2002 cOa Bo tri/dng Bo Tai chfnh 19 Quyet djnh so 234/2003/QB-BTC 30 thang 12 nam 2003 cua Bo tri/dng Bo Tai chi'nh ve viec ban hanh va cong bo sau (06) chuan mi/c ke toan Viet Nam (dot 3) 20 Thong tir so 40/2004/TT-BTC 13 thang nSm 2004 cua Bo Tai chi'nh hudng dan ke toan chuyen doanh nghiep Nha ni/dc Cong ty cd phan 21 Nghi djnh so' 185/2004/ND-CP 04 thang 11 nam 2004 cua Chinh phu ve xif phat vi pham hanh chi'nh ITnh virc ke toan 22 Thong tir so 120/2004/TT-BTC 15 thang 12 nam 2004 cua Bo Tai chi'nh Hi/dng dan thi/c hien mot sd dieu cua Nghj djnh so 185/2004/ND-CP 04 thang 11 nam 2004 cua Chi'nh phu ve Xif phat vi pham hanh chi'nh ITnh vi/c Ke toan 23 Quyet djnh so 206/2003/QD-BTC 12 thang 12 nam 2003 cua Bo tracing Bo Tai chmh ve ban hanh che quan ly, sir dung va trich khau hao tai san co djnh 503 HlTONG dAn thi/c ■ hanh HACH TOANKE TOAN, BAI TAP VA LAP BAO CAO TAl CMMI DOANH NGHltP VUTA VA NHO ■ (BIEN SOAN THEO CHE DO KE TOAN DOANH NGHIEP VUA VA NHO DA StTA DOI, BO SUNG DEN QUY II NAM 2006) Chju trach nhiem xuat ban: LE PHU HOANH B ien Tap: PHAM HO AN G TU B ia: S ura b a n BAN BIEN TAP NXB TAI CHINH in : PHAM HUY MINH In 4.000 cuon, kho 19 x 27 cm tai Cong ty in Thai nguyen Giay phep xuat ban so 201/747/XB - QLXB cap 06/4/2005 In xong va nop lUu chieu quy II nam 2006