Giáo trình kế toán kinh doanh xuất nhập khẩu phần 2

Chifdng k £' t o A n t A i s A n c d i n h Muc tieu: - Hieu cfuoc noi dung chimg'tCr ban dau, tai khoan sir dung qua trinh hach toan tai san co dinh tai doanh nghiep kinh doanh xuat nhap khau - Biet ghi chep va kiem tra cac chirng tCr ke toan, hach toan thao cac nghiep vu kinh te phat sinh chu yeu ve tang giam tai san co djnh, khau hao TSCD, sifa chua I6n TSCD tai doanh nghiep kinh doanh xuat nhap khau Noi dung tom tit: Chuong 5: Gom nhung noi dung chinh sau: - Khai niem, tieu chuan ghi nhan tai san co djnh - Ke toan tai san co djnh huu hinh - Ke toan khau hao TSCD hCfu hinh - Ke toan sifa chua Idn TSCD huu hinh I KHAI NIEM, TIEU CHUAN GHI NHAN TAl SAN CO DINH Khai niem TSCO Tai san co dinh la mot ngu6n luc, doanh nghiep kiem soat duoc va du tmh dem lai loi fch kinh te tuong lai cho doanh nghiep Xet v6 hinh thai vat chat, TSCD doanh nghiep gom co: TSCD huu hinh va TSCD vo hinh * TSCD hieu hinh: La nhung tai san co hinh thai vat chat doanh nghiep ndm giu de su dung cho hoat dong san xuat, kinh doanh phu horp voi tieu chuan ghi nhan tai san co dinh him hinh * TSCD vd hinh: La nhung tai san khong co hinh thai vat chat nhung xac dinh duoc gia tri va doanh nghiep nim giii, sir dung san xuat, kinh 158 doanh, cung cap dich vu hoac cho cac ddi tac khac thue phu hop vdi tieu chuan ghi nhan tai san co dinh vd hinh Tieu chuan ghi nhan TSCD * Tieu chuan ghi nhan TSCD hiiu hinh Cac tai san dirge ghi nhan la TSCD hiru hinh phai thoa man dong thdi tat ca bon tieu chuan ghi nhan sau: + Chac chan thu dugc lgi ich kinh te tuong lai tu viec su dung tai san dd; + Nguyen gia tai san phai dugc xac dinh mot cach dang tin cay; + Thdi gian su dung udc tinh tren mot nam; + Co du tieu chuan gia tri theo quy dinh hien hanh Hien nay, nhirng TSCD huu hinh thoa man ba tieu chuan dau tien va co gia tri tir 10 trieu dong tro len dugc coi la TSCD hiru hinh * Tieu chuan ghi nhan TSCD vd hinh Mot tai san vd hinh dugc ghi nhan la TSCD vd hinh phai thoa man dong thdi dinh nghla ve TSCD vd hinh va bon tieu chuan sau: + Chac chan thu dugc lgi fch kinh te tuong lai tai san dd mang lai; + Nguyen gia tai san phai dugc xac dinh mot cach dang tin cay; + Thdi gian sir dung udc tfnh tren mot nam; + Co du tieu chuan gia tri theo quy dinh hien hanh (Hien tieu chuan dugc quy dinh gia tri la tir 10 trieu dong trd len) Dac diem ciia TSCD TSCD co dac diem la ton tai nhi£u chu ky kinh doanh ciia doanh nghiep Ddi vdi TSCD huu hinh co cac dac diem sau: * Khong thay ddi hinh thai vat chat ban dau cho den hu hong hoan toan * Gia tri ciia TSCD bi hao mon dan * Do co ket cau phuc tap gdm nhieu bo phan vdi mire hao mon khong dong bo nen qua trinh sir dung TSCD huu hinh co the’ bi hu hong tirng bo phan TSCD vd hinh cung bj hao mon huu hinh va vd hinh nhung chu yeu la hao mon vd hinh qua trinh sir dung cac tien bo khoa hgc ki thuat 159 Xuat phat tir nhung dac diem cua TSCD neu tren, doanh nghiep can phai quan ly chat che TSCD ca ve hien vat va gia tri Ve hien vat can phai theo doi chat che viec su dung va bao quan TSCD o doanh nghiep V6 mat gia trj, phai quan ly chat che tinh hinh hao mon, tinh hinh thu hoi von dau tu ban dau de tai dau tu TSCD tuong lai Danh gia nguyen gia TSCD Tmh gia TSCD la bieu hien gia tri TSCD bang tien theo nhung nguyen tac nhat djnh, TSCD hiru hinh phai duoc xac djnh gia trj ban dau theo nguyen gia Tfnh gia TSCD la can cu: de hach toan TSCD, trich khau hao TSCD cung nhu phan tfch hieu qua sir dung cua TSCD doanh nghiep Nguyen gid TSCD Nguyen gia TSCD la toan bo cac chi phi thuc te da chi de co TSCD cho toi dua TSCD di vao hoat dong binh thudng nhu gia mua thuc te cua TSCD; cac chi phi van chuyen, boc do, chi phi lap dat, chay thu, lai ti6n vay dau tu cho TSCD chua ban giao va dua TSCD vao sir dung; thue va le phi truoc ba (neu co) Xac djnh nguyen gia TSCD huu hinh cho tirng truong hop cu the nhu sau: TSCD mua sdm Nguyen gia TSCD hiru hinh mua sdro bao gom: Gia mua (Trir cac khoan duoc chiet kha'u thuong mai, giam gia), cac khoan thue (khong bao gom cac khoan thue duoc hoan lai) va cac chi phf lien quan khac true tiep den viec dua TSCD vao trang thai san sang sir dung nhu chi phf chuan bj mat bang, chi phi van chuyen, boc xep, chi phf lap dat, chay thir, chi phf chuyen gia va chi phf lien quan true tiep khac Truong hop mua TSCD huu hinh la nha cua, vat kien true gan lien vdi quyen sir dung dat thi gia tri quydn sir dung da't phai duoc xac djnh rieng biet va ghi nhan la TSCD vo hinh * TSCD dau tu xay dung co ban theo phuong thuc giao thau Nguyen gia TSCD la gia quyet toan cong trinh dau tu xay dung, cac chi phi lien quan true tiep khac va le phf truoc ba (neu co) 160 * TSCD huu hinh tu xay dung hoac tu che Nguyen gia TSCD la gia thuc te cua TSCD tu xay dung hoac tu che cong (+) chi phi lap dat, chay thu Trudng hop doanh nghiep dung san pham minh san xuat de chuyen TSCD thi nguyen gia la chi phf san xuat san pham cong (+) cac phf true tiep lien quan den viec dua TSCD vao trang thai san sang sir dung Trong cac trudng hop tren, moi khoan lai noi bo khong duoc tfnh vao nguyen gia cua tai san Cac chi phf khong hop ly nhu nguyen lieu, vat lieu lang phf, lao dong hoac cac khoan chi phf khac su dung vuot qua mire binh thudng qua trinh tu xay dung hoac tu che khong duoc tfnh vao nguyen gia TSCD huu hinh * TSCD huu hinh mua tra cham TSCD huu hinh m ua sSm duoc toan theo phuong thuc tra cham, nguyen gia TSCD duoc phan anh theo gia mua tra tign tai thdi diem mua Khoan chenh lech giua gia mua tra cham va gia mua tra tien duoc hach toan vao chi phf theo ky han toan, trur sd chenh lech dd dugc tfnh vao nguyen gia TSCD hiru hinh (von hoa) theo quy dinh cua chuan mire “chi phf di vay” * TSCD huu hinh mua du&i hinh thitc trao doi Nguyen gia TSCD huu hinh mua dudi hinh thirc trao doi vdi mot TSCD huu hinh khong tuong tu hoac tai san khac dugc xac dinh theo gia tri hgp ly cua TSCD huu hinh nhan ve, hoac gia tri hgp ly cua tai san dem di trao ddi, sau dieu chinh cac khoan tien hoac tuong duong tien tra them hoac thu ve Nguyen gia TSCD hiru hinh mua dudi hinh thurc trao doi vdi mot TSCD hiru hinh tuong tu, hoac co the hinh dugc ban de doi lay quyen sd hiru mot tai san tuong tu (tai san tuong tu la tai san co cong dung tuong tu, ciing linh vuc kinh doanh va co gia tri tuong duong) Trong ca hai trudng hgp, khong co bat ky khoan lai hay Id nao dugc ghi nhan qua trinh trao ddi Nguyen gia TSCD nhan ve dugc tfnh bang gia tri lai cua TSCD dem di trao doi Vf du trao doi cac TSCD huu hinh tuong tu nhu trao doi may moc thiet bi, phuong tien van tai, cac co sd dich vu hoac cac TSCD hiru hinh khac 161 * TSCD tang tie cdc nguon khac: Nhu dugc cap, dugc di6u chuyen d£n, dugc tai trg, dugc bieu tang, nhan gop von lien doanh, nhan lai von gop, phai hien thua Nguyen gid TSCD duoc cap, duac dieu chuyen den bao gdm: Gia tri lai tren so ke toan cua TSCD d don vi cap, don vi dieu chuyen hoac gia tri theo danh gia thuc te cua hoi dong giao nhan va cac chi phf tan trang sira chira, van chuyen, boc do, lap dat, chay thur; le phf truoc ba (neu co) ma ben nhan TSCD phai chi truoc dua TSCD vao su dung Rieng nguyen gia TSCD dieu chuyen giua cac don vi vien hach toan phu thuoc doanh nghiep la nguyen gia phan anh don vi bi dieu chuyen phu hgp voi bo h6 so cua TSCD Don vi nhan TSCD can cu vao nguyen gia, so khau hao luy ke, gia tri lai tren so ke toan va bo ho so cua TSCD de xac dinh cac chi tieu nguyen gia, so khau hao luy ke, gia tri lai tren so ke toan cua TSCD va phan anh vao sd ke toan Cac chi phf co lien quan tdi viec dieu chuyen TSCD giua cac don vi vien hach toan phu thuoc khong hach toan tang nguyen gia TSCD ma hach toan vao chi phf kinh doanh ky Nguyen gid TSCD duac tdi tra, duac bieu tang dugc ghi nhan ban dau theo gia tri hgp ly ban dau hoac ghi nhan theo gia tri danh nghia cong (+) cac chi phi lien quan true tiep den viec dua tai san vao trang thai san sang su dung Nguyen gid TSCD nhan gop von lien doanh, nhan lai von gop bao gom: Gia tri theo danh gia thuc te cua hoi dong giao nhan; cac chi phf tan trang sifa chua TSCD chi phf van chuyen boc dd, lap dat, chay thu, le phf trudc ba (neu co) ma ben nhan phai chi trudc dua vao su dung Cac chi phf phat sinh sau ghi nhan chi phf ban dau TSCD huu hinh duoc ghi tang nguyen gia cua tai san neu cac chi phf chac chan lam tang lgi fch kinh te tuong lai sir dung tai san dd, tuc la chung phai thuc sir cai thien trang thai hien tai vdi trang thai tieu chuan ban dau ciia tai san dd nhu: + Thay doi bo phan ciia TSCD huu hinh lam tang thdi gian sir dung huu fch hoac lam tang cong suat sir dung ciia chung 162 + Cai tien bo phan ciia TSCD huu hinh lam tang dang ke chat luong san pham san xuat + Ap dung quy trinh cong nghe san xuat moi lam giam chi phi hoat dong cua tai san so voi truoc Cac chi phi phat sinh khong thoa man dieu kien tren phai duoc ghi nhan la chi phi san xuat, kinh doanh ky Sau duoc ghi nhan ban dau, qua trinh sir dung, TSCD huu hinh duoc xac dinh theo nguyen gia, khau hao luy ke va gia tri lai Trudng hop TSCD huu hinh duoc danh gia lai theo quy dinh cua nha nude thi nguyen gia, khau hao luy ke va gia tri lai phai duoc dieu chinh theo quyet dinh danh gia lai Chenh lech danh gia lai TSCD huu hinh duoc xir ly va ke toan theo quyet dinh cua nha nuoc * Gid tri hao mon Gia tri hao mon la phan gia tri cua TSCD bi mat di qua trinh ton tai cua no tai doanh nghiep Trong qua trinh sir dung, tac dong co hoc, hoa hoc, anh huong cua dieu kien tu nhien va sir tien bo ciia khoa hoc ki thuat ma gia tri cua TSCD bj giam di theo thoi gian * Gid tri cdn lai cua TSCD La gia trj lai cua TSCD phan anh tren sd ke toan, duoc xac djnh bang hieu so giua nguyen gia TSCD va gia trj hao mon luy ke ciia TSCD tinh den thdi diem xac djnh Duoc xac djnh nhu sau: Gid tri cdn lgi tren so ke todn cua TSCD n KE TO AN ~ ^ Nguyen gid TSCD - Gid tri hao mdn /;7j ke TSCD HUU H IN H Chung tCr ban dau * Hoa don mua TSCD (hoa don GTGT hoa don ban h an g ) * Bien ban giao nhan TSCD * Bien ban danh gia lai TSCD * The TSCD 163 - Muc dich: + Theo doi chi tiet tirng TSCD cua don vi, tinh hinh thay doi nguyen gia va gia tri hao mon da trich hang nam cua tirng TSCD + The TSCD duoc lap cho tirng doi tuong ghi TSCD + The TSCD diing chung cho moi TSCD la: Nha cua, vat kien true, may moc thiet bi v.v - The TSCD gom phan chmh: 1) Ghi cac chi tieu chung ve TSCD 2) Ghi cac chi tieu nguyen gia TSCD bat dau hinh TSCD va qua tirng thoi ky danh gia lai, xay dung, trang bi them hoac thao bdt cac bo phan v.v va gia tri hao mon da trich qua cac nam 3) Ghi so phu tung, dung cu, nghe kem theo TSCD 4) Ghi giam TSCD The TSCD duoc luu Phong Ke toan suot qua trinh sir dung TSCD 164 Mau so 02 - TSCD Dan vi: Dia chi: THE TSCD So: Ngay .thang nam lap the Ke toan trudng (Ky, ho ten) - Can cu vao Bien ban giao nhan TSCD so: thang .nam Ten, ky ma hieu, quy cach TSCD: So hieu TSCD: Nude san xuat, xay d u n g : Nam xay dung: Bo phan quan ly su dung: Nam dua vao sir dung: Cong suat thiet ke: Dinh chi sir dung TSCD thang nam Ly dinh chi: So hieu chumg tif A STT A Gia tri hao mon TSCD Nguyen gia TSCD Ngay Di£n • • Nguyen thang nam giai gia B C Ten, quy cach dung cu, phu tung B Nam Gia tri Cong hao mon don Don vj tfnh Sd luong Gia trj C * Ghi giam TSCD chung tir s o : thang nam Ly g ia m : 165 Tai khoan sur dung Tdi khoan 211 - TSCD huu hinh * Cong dung: Tai khoan dung de phan anh gia tri hien co va tinh hinh bien dong tang, giam cua toan bo TSCD huu hinh cua doanh nghiep theo nguyen gia * Ket cau va noi dung phan anh Ben N o ghi: Nguyen gia TSCD hiru hinh tang dirge cap, xay dung ca ban hoan ban giao dira vao sir dung, mua sim , cac dan vi tham gia lien doanh gop von, dugc bieu tang, vien trg Didu chinh tang nguyen gia ciia TSCD xay lap, trang bi them hoac cai tao nang cap Dieu chinh tang nguyen gia TSCD danh gia lai Ben Co ghi: * Nguyen gia TSCD giam dieu chuyen cho dan vi khac, nhugng ban, ly hoac dem di gop von lien doanh * Nguyen gia TSCD giam thao bat mot hoac mot so bo phan * Dieu chinh giam nguyen gia danh gia lai TSCD So d u ben No: Nguyen gia TSCD huu hinh hien co a doanh nghiep Tai khoan 211 - Tai san co dinh hiru hinh co tai khoan cap Bao g6m: * Tai khoan 2111 - Nha cira, vat kien true * Tai khoan 2112 - May moc, thiet bi * Tai khoan 2113 - Phuang tien van tai, truyen din * Tai khoan 2114 - Thiet bi, dung cu quan ly * Tai khoan 2115 - Cay lau nam, sue vat lam viec va cho san pham * Tai khoan 2118 - Tai san co dinh khac Phirong phap hach toan 3.1 Ke toan tang TSCD huru hinh (l)TSC D hiru hinh dugc cap (cap von bang TSCD): Ng TK 211 - TSCD huu hinh Co TK 411 - Nguon von kinh doanh 166 TK 211,213 TK 411 Gid tri von duoc cap Nguyen gia TSCD TK 111, 112, 331, Chi phi Tiep nhan (2) Mua sdm TSCD hiru hinh dung cho hoat dong san xuat, kinh doanh hang hoa, dich vu chiu thue GTGT theo phuong phap khau trir, can cu: vao hoa don GTGT, phieu chi, ke toan xac dinh nguyen gia TSCD, ghi so: No TK 211 - TSCD hiru hinh (Gia mua chua co thue GTGT) C oT K 111-Ti6n mat Co TK 112 - Tien giri ngan hang Co TK 331 - Phai tra cho nguoi ban Co TK 341 - Vay dai han Thue GTGT dau vao duoc khau tru, ghi so: No TK 133 (1332) - Thue GTGT duoc khau trir C oT K 111, 112 Co TK 331 - Phai tra cho ngudi ban Co TK 341 - Vay dai han Trudng hop m ua TSCD diing cho hoat dong san xuat, kinh doanh hang hoa, djch vu khong thuoc dien chiu thue GTGT hoac chiu thue GTGT dau vao theo phuong phap true tiep, ghi so: No TK 211 - TSCD huu hinh (Tong gia toan) C oT K 111 - Tien mat Co TK 112 - Tien giri ngan hang Co TK 331 - Phai tra cho nguoi ban Co TK 341 - Vay dai han Neu TSCD duoc mua sdm bang nguon von xay dung co ban (XDCB) hoac cac quy ciia doanh nghiep thi dong thoi vdi viec tang nguyen gia TSCD, ke toan 167