Giáo trình kế toán mỹ phần 2 ths phạm thanh liêm

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ChUdng ; — : KE TOAN TAI SAN NGAN HAN MUC TIEU NGHIEN CLfU: Sau nghien cdu chuong nay, ban co the hieu: Tien gom nhOng khodn ndo NhOng khdi niem tong quat ve he thdng kiem soat noi bd ddi vdi tien Muc dich vd hoat ddng ciia quy lat vat Ke todn dau tu"ngan han Dinh nghia khodn phdi thu, bdn chat cua na khd ddi vd dp dung phiiang phdp du phdng cua ke todn ddi vdi na khd ddi, si? dung cd phUdng phdp ty le phdn tram tren doanh thu thudn vd phiiang phdp tinh theo han no ciia khodn phdi thu Ke' todn thuang phieu phdi thu nhU the ndo Cdch tinh todn vd hach todn ddi vdi tien lai phdt sinh cua thuang phieu Chiet khdu thiiong phieu phdi thu la gi va hach todn nd nhU the' nao Dinh nghia gid gdc ciia hdng hda 220 Chuang 4: Ke loan Tai San Hg&n Han 10 Cdch tinh gid hdng ton kho, sd dung gid goc diia tren he thd'ng ke khai thiidng xuyen vd kiem ke djnh ky, dp dung doi vdi (a) phuang phdp gid thUc te dich danh; (b) phiiang phdp dan gid binh quan; (c) phiiang phdp nhdp triidc-xudt triidc (FIFO); (d) phiiang phdp nhdp sau-xudt triidc (LIFO) 11 Ldm the ndo de xdc dinh gid tri hdng ton kho dp dung quy tdc thap han giiia gid gd'c vd gid thi triidng 12 Ldm the ndo xdc dinh gid tri hang ton kho cudi ky neu set dung phiiang phdp Udc tinh diia tren gid bdn le va diia tren lai nhudn gdp Chuang 4: Ke Toan Tai San ligin Han 221 4.1 KE TOAN T I ^ N VA CAC KHOAN TU"dNG Dl/CNG TEEN Trong ta't ca cac loai tai san, tien la loai tai san luu dong nha't va la loai tai san co kha nang toan nhanh nhat cac khoan np Tren Bang can ddi ke toan tien bao gom tien tai quy, check, va cac lenh chi tien khac ttf khach hang va nhirng khoan tien gift tai khoan ngan hang Tien cung cd the bao gdm sd dU cua tai khoan tien gift, dd la khoan tien khdng the dung de chi tra Sd du tai khoan la sd tdi thieu ma cac ngan hang ddi hdi mpt cdng ty phai tri no tai khoan cua ngan hang nhu la mpt phan cua thoa thuan ve viec cung cap tin dung MSc du doanh nghiep cd the co nhieu tai khoan d ngan hang cung nhtf cd tien mat ton quy, tdng cdng ciia ta't ca cac khoan tien dtfpc phan anh nhtf la mpt chi tieu nhat phan tai san ltfu dpng tren Bang can dd'i ke'toan Tien la dd'i ttfpng rat de bi an cap va gian lan Nd la tai san luu dpng dl dang chuyen ddi va khd xac dinh, la dd'i ttfpng thtfdng xuyen ciia stf gian lain Hpn ntfa tien thtfdng cd lien quan ddn rat nhieu loai nghiep vu kinh te phat sinh nhtf ban hang thu tien, thu np ciia khach hang, mua hang hoa, Doanh nghiep c6 the bi that thoat tien neu nhtf hp khdng chuan bi nhCfng cdng viec de bao ve tai san ciia hp Cach td't nha't de bao ve la thie't lap mdt he thdng kiem soat ndi bd 4.1.1 Kiem soat npi bp dd'i vdi tien Kiem soat ndi bp thtfdng dtfpc dinh nghia la tat ca cac chinh sach va thii tuc ma nha quan ly stf dung de bao ve tai san ciia doanh nghiep va dam bao tinh chinh xac va dang tin cay ciia cac ghi chep ke toan Hieu qua ciia kiem soat npi bp ddi vdi tien thi rat khac nhau, no tiiy thupc vao quy md va dac diem kinh doanh ciia doanh nghiep Tuy nhien, hau het cac doanh nghiep thtfdng stf dung cac thii tuc sau: • Tach biet chdc nang ky duyet, ghi chep, va gitf tien • Gidi han so nhan vien tiep can vdi tiin 222 ChMng 4: Ke Toin Tai San tigin Han • Phan cong ro rang nhan vien chiu trach nhiem doi vdi tien • Tang cueing su dung cac giao dich qua ngan hang va tri tien mat ton quy d mdc tha'p nha't • Bao ve tien tai quy thdng qua viec set dung cac chiing tir lien quan de'n tien, so' quy va ket sat • Phan cdng cho nhan vien, ma ngudi khdng lien quan de'n viec giu hay ghi chep tien se chiu trach nhiem kiem tra tien tai quy • Ghi chep ta't ca cac khoan thu mot each kip thdi • Nhanh chdng gui cac khoan tien thu dUdc vao ngan hang • Cac khoan chi nen thuc hien bang cheque hern la bang tien mat • Phan cdng cho nhan vien ma ngudi khdng ghi chep, khdng gid tien cung khdng chiu trach nhiem duyet cac khoan tien se can dd'i tai khoan tien LUu y rang mdi budc trinh tu ke tren giup bao ve tien bang each lam cho viec an cap hay gian lan cua nhung ngudi c6 kha nang tiep can vdi tien trd nen khd hdn Vi the, viec cung cap he thdng kiem soat ndi bo chat che doi vdi tien va vdi cac nghiep vu lien quan de'n tien thi rat la quan Nhiing he thdng nhu vay thi phai gom cd ndi dung cua cac thu tuc de bao ve tien tai quy cung nhu quan ly ca viec thu hay chi tien 4.1.2 Quy lat vat Nhu da nhan manh d tren, mpt nhiing nguyen tic can ban cua he thdng kiem soat npi bp ddi vdi tien la ta't ca cac khoan chi nen dupc thuc hien bang cheque Tuy nhien cd mpt ngoai le, nham tranh bdt chi phi va bat tien phai viet nhieu cheque vdi nhiing khoan chi nhd nhu mua tern buu dien, cac chi phi linh tinh khac Be cho phep nhdng khoan chi nho dd dupc thpc hien bang tien mat ma vin tri dupc he thdng kiem soat npi bp ddi vdi viec chi tien, thi hau het cac doanh nghiep lap mpt quy lat vat - mdt sd tien nha't dinh dat dudi sU quan ly cua mpt nhan vien (thu quy quy lat vat) - de sir dung ddi vdi cac khoan chi nhd Chuang 4: Ke Toan Tai San NgAn Han 223 4.1.2.1 Thie't ldp quy ldt vdt Ke toan se phat hanh mot td cheque va giao cho thu quy quy l i t vat, nhan vien se chuyln td cheque tien mat vd dat khoan tien thu dtfpc quy ma chi anh hoac co ta co thi tiep can Quy thUdng dtfpc lap vdi sd tien chan nhtf 100 hay 200 dollar, sd tien du de suf dung cho cac khoan chi lat vat mdt khoang thdi gian ttfdng ddi ngan nhtf la mpt thing Khi thilt lap quy, but toan ghi nhan se la: 12 Quyl3tvat 100 Tien 100 4.1.2.2 Khodn chi tit quy ldt vat Khi chi tien tir quy, ngudi nhan tiin se phai ky nhan vao phieu chi quy lat va.t thii quy quy lat vat lap Phieu chi dtfpc ddnh sd vd dtfpc lap cho ttfng khoan chi ttf quy va dtfpc cat giu quy Mdi phieu chi se phai cd cac chiing ttf khac kem theo de chiing minh cho cac khoan chi Vi the bat ctf luc nao, tong sd tien cac phieu chi va tiin mat ton quy phai ngang bang vdi tdng sd tiin ban dau thiet lap quy Vi du ve miu phil'u chi quy lat vat nhtf sau: PHIEU CHI QUY LAT VAT So 012 Ngay 2/12/2003 Mua van phong pham Muc dich Tinh cho Chi phi van phong ph£m $52.35 Stftiin Duy^t boi Ngudi nhan 4.1.2.3 Tdi lap quy ldt vdt Cdc khoan chi se ttf ttf lam giam sd tien cd quy, dinh ky, thii quy quy lat vat can phai tai lap quy bang each mdt td cheque dtfpc phat hanh cd sd tien ngang bang vdi tdng sd tien ciia cdc phieu chi quy Mdi phieu chi dtfpc ddng da'u "da chi" va thii quy giifi chung den phdng ke toan de lam chiing ctf can thie't cho viec hach toan va tai lap quy Thinh thoang, tai thdi diem tdi lap quy, co phat sinh mpt stf chenh l 224 ChMng 4: Ke Toan Tai San hgin Han lech nho ddi vdi sd tien ton quy Nhang trudng hap nay, sd tien chenh lech se dupc phan anh vao tai khoan Tien thieu hoac thtfa va ghi np tai khoan tien thieu, ghi c6 tai khoan tien thda Td cheque lai dupc thii quy chuyen doi tien va dat vao quy Gia su, quy lat vat bao gom cac phieu chi va tien ton quy sau mpt thdi gian hoat dpng dupc trinh bay nhu sau: Phieu chi sif Vin phong pham Nhien lieu Tien thieu hoac thira Tien ton quy Tdng cong Bdi vi so tien ton quy da giam, quy can toan ghi nhan nhu sau: 12 31 Chi phi van phong pham Chi phi nhien lieu Tien thieu hoJc thila Tien $52.35 250 1.15 44.00 $100.00 dupc tai lap, but 52.35 2.50 1.15 56.00 Khi tai lap quy cac tai khoan chi phi dupc ghi nhan vao ben np Chu y rang tai khoan quy lat vat khdng bi anh hddng bdi viec tai lap quy cung nhu thuc hien cac khoan chi td quy Tai khoan chi dupc ghi np nd dupc thie't lap luc ban dau, va khdng cd bat cd but toan nao dupc thuc hien lien quan den nd, trd ban lanh dao quye't dinh tang hay giam quy mo cua quy Quy lat vat thudng dupc ghep chung vdi cac tai khoan tien khac va dupc bao cao mpt ddng nhat tren Bang can ddi ke toan Quy lat vat cung can phai dupc tai lap vao thdi diem cud'i ky Ne'u khdng, tien se bi phan anh cao hon thuc te tren Bang can ddi ke toan, va chi phi se bi phan anh thap hon thuc te tren Bao cao thu nhap cua ky ke toan Chuang 4: K€ Toan Tai San rigin Han 225 4.2 KE TOAN DAU TU" N G A N HAN 4.2.1 Phan loai cac khoan dau tu* Dau ttf ngam han (chdng khoan) la mot khoan dau tu tam thdi, khoan dau tu dtfcfc hy vong chuyen ddi tien vong mdt nam ke tir nd xuat hien tren Bang can ddi ke toan Chiing khoan bao gdm cac thtfcfng phieu, trai phieu, cd phieu, ma chiing cd the dupc dem ban mot each de dang Theo chuan mdc ke toan tai chinh sd 115 ciia Cac Nguyen tic ke toan ddpc chap nhan rong rai (GAAP - FAS 115) da dinh nghia nhu sau, dau tu ngan han (hoac dau tu tam thdi) thong thudng bao gom cac chiing khoan np va chiing khoan vdn ma chiing sSn sang cd the xac dinh ddpc gia tri hup ly • Chiing khoan nd (Debt Securities) la cac chiing khoan duac nhan lai vao mdt thdi diem cu the va ddpc chi tra mpt khoan lpi nhuan dudi hinh thiic tien lai Cac chiing khoan np thong thudng bao gom: - Trai phieu chinh phii (U.S Treasury bills); - Cac chiing khoan thupc dia phuong; - Trai phieu cdng ty; - Np chuyen doi (Convertible debt); - Chi phieu thddng mai (Commercial paper) • Chiing khoan vdn (Equity Securities) la cac chiing khoan the hien quyen sd hdu lpi nhuan tai cdng ty va chiu sd bie'n dpng cua thi trddng Lpi nhuan mang lai dddi hinh thdc cd tdc va sd tang gia chdng khoan Thdng thudng chdng khoan vdn bao gom: - Cd phieu thddng, cd phieu Uu tien; - Vdn co phan khac Theo Chuan mdc Ke toan tai chinh sd 115 yeu cau chdng khoan np va chdng khoan vdn ma chiing san sang cd the xac dinh ddpc gia tri hpp ly ddpc phan loai theo mpt ba nhdm sau day: 226 Chuang 4: Ke Toan Tai San tigin Han Duoc bio cio trfn bing cin dd'i 1 * < • ke'toin Chang khoanChang Cd y dinh vi Theo gii gdc da Thu nhip tiin lai giu" lai din khoin nd nang giu phin bd Lai vi 16 thuc hijn dao han chung cho din dio han, Chdng khoanChang Mua va gii} laiTheo gii trj hdp lyThu nhip tiin lai, thuong mai khoin nd chii ylu dl ban cl tflc hoic vdn' khoing Lai va Id thuc hi}n thdi gian ngan Lai vi IS chua thuc hi$n Chirng khoanChirng Khdng phai Gii tri hdp ly Thu nhip tiin lai vi cd sfn khoin nd chdng khoin Lai vi 16 chua thdccl tdc chd ban hoic vdn' gii) lai din hien duoc tip hdp Lai va i5 thdc hi$n ngiy dio han phin thu nhap cung khdng la tdng hpp khic chang khoan (moi bo phin ciia thuong mai vdn' chii sd hOu) 4.2.2 Chiing khoan giu" den dao han (HTM Held to Maturity Security) Chung khoan giu lai cho de'n dao han la nhimg chiifng khoan np (debt securities) ma nha quan ly cd y dinh giu chung cho de'n dao han Bao gom: trai phieu chinh phii hay trii phieu cdng ty Cac chung khoan dupc ghi chep theo gia gd'c va dddc danh gia tren bang can dd'i ke toan theo gia gd'c da dupc dieu chinh anh hudng cua tien lai Thu nhdp tien ldi, gom cd phdn bo chie't khdu hodc phdn troi trdi phieu duac tinh vao thu nhdp Bdt ky ldi hodc Id thuc hien cung duoc tinh vao thu nhdp Trdi phieu chinh phu (U.S Treasury bills) Vi du 1: Gia dinh ding vao 1/12/2011, cdng ty Lewis chi $49,000 mua trai phieu chinh phii, la khoan np ciia chinh phu hen bang Trai phieu chinh phii se dao han vong 120 ngiy vdi gia tri dao han la $55,000 Chuang 4: Kg Toan Tai San Hgin Han 227 But todn nhat ky dugc thuc hidn nhtf sau: 2011 T12 OSu tii ngan han 49,000 TiSn 49,000 Mua trdi phii'u chinh phu dio han 120 Vao ngdy cudi nam (31/12), but toan ghi nhan thu nhap tien lai don tich nhtf sau: 2011 T12 31 Diu tu ngin han 1,500 Thu nhip tiin lai 1,500 Ddn tich tien lai trai phieu ($6,000 x 30/120 = $1,500) Vao 31/12, trai phieu se the hien tren bang can ddi ke todn nhtf mot khoan dau ttf ngan han vdi gid gdc dtfoc phan bd $50,500 ($49,000 + $1,500) Ben dao han 31/3/2012, gia tri dao han ma Lewis nhan dtfdc the hien qua but toan sau: 2012 T3 31 Tiin 55,000 Diu tu ngin han 50,500 Thu nhap tiin lai 4,500 Nhin tiin gii trj dio han cua trai phieu vi ghi nhin thu nhip cd lien quan Ddu tU ve Trdi phieu cong ty (Corporation Bond) Khi mua trai phieu: Gii so' sach = Gia mua trii phiS'u + Tiin hoa hdng (Gii goc) Vi du 2: Gia dinh 1/10/2011, cdng ty XYZ mua trai phieu cua cdng ty Sony, gia mua $64,000, tien hoa hdng mdi gidi la $4j000 Trdi phieu se dao han thang sau vao 1/4/2012, vdi gia tri ddo han la $80,000 Nam tai chinh cua cdng ty ket thuc 31/12 228 Chuang 4: Ke Toan Tai San NginH$n_ 2011 T10 Dau tU ngan han 68,000 Tien 68,000 Mua trai phieu cua c6ng ty Sony dao han 180 Vao 31/12/2011, cudi nam tai chinh but toan don tich tien lai trai phieu se nhu sau: 2011 T12 31 Dau td ngan han 6,000 Thu nhap tien lai 6,000 Don tich tien lai trai phieu (S12,000 x 3/6 = 56,000) Vao 31/12, trai phieu se the hien tren bang can ddi ke' toan nhu mpt khoan dau tu ngan han vdi gia gdc dupc phan b