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Th.S TRAN f>iNH PH~NG ~ KE TOAN DAI CU'ONG • ' J J A NRA XUAT BAN THONG KE .: hl KE TOAN 941 Cu'dNG 33-335 TK 98 · 72-643-98 Th.S TRAN DINH PHl)NG K ,, KE TOAN DAICu'ONG • ' A'· , ,.,.' A NHA XUA T BAN THONG KE LOI NOi DAU lf rong n~n kinh te ke toan c6 vai tro d~c bic$t quan tr9ng Ke toan la c6ng Cl,I chfnh d€ qUan ly Von, tai San Va cli~U hanh cac ho~t d()ng san xuat kinh doanh (J doanh nghic$p He$ thong ke toan ding chinh la nguc>n thong tin s6 li~u tin c~y d~ Nha nuoc di~u hanh n~n kinh te, d~ ki€'m tra, giam sat ho~t d()ng cua cac nganh, cac cap va cac don vj Trong di€u kic$n md cll'a hc;lp tac qu6c te thl thong tin ke toan l~i cang trd nen quan tr9ng can thiet va cap bach hon nii'a N~m vii'ng va v~n dt;mg khoa hQC ding nhu' dam bao thlfc hic$n dung che d() h~ch toan ke toan hic$n hanh cua Nha nude la m()t yeu cau khach quan d6i vOi tat ca cac don vj f)~ giup bi:m dQC nghien cuu c6 he$ th6ng mfrn khoa hc;>c ke loan va thlfc hanh t6t cong tac h~ch toan ke toan, Nha Xuat Ban Th6ng Ke xin tran tr9ng gidi thic$u cuon sach "KE TOAN DAI CVdNG" cua tac gia Trftn Dlnh Pht;mg Day la cuon sach gioi thi~u c6 h~ th6ng, can ban v€ ban chat, nguyen ly' n{)i dung, hlnh thuc ke toan, each thuc thlfc hanh va t6 chuc hng kinh te; dong thoi dam nhi$m h$ thong thong tin c6 fch cho cac quyet dinh kinh te Vl v~y, ke toan c6 vai tr6 d~c bi$t quan doi voi ca hOGlt d¢ng tai chinh Nha nuoc va hoc;it d(>ng tai chfnh doanh nghi$p Trong co che kinh te moi, h$ thong ke toan cai each nam 1989 10 da khong phu h!NH NGHTA KE TOAN 1- Cac khai ni~m ve ke toan hi~n d~i Hi~n c6 nhieu djnh nghia khac ve ke toan: - Theo Gene Alie Gohlke, Giao su, tien si vi~n B~i hoc Wisconsin: "Ke toan la m¢t khoa hoc lien quan den vi~c ghi nh~n phan lo~i t6m tat va giai thfch cac nghi~p.v1,1 tai chfnh cua m9t t6 chuc, 11 411 413 4131 4132 415 421 511 521 5211 5212 5213 611 632 642 711 811 911 001 002 003 004 007 009 LOAI TK 4-NGUON VON CHU SO HOU Ngu6n von kinh doanh Chenh l~ch ti aia va danh aia l~i tai san Chenh lech t1 gia Chenh lech danh aia lau tu tai chfnh (221) 01,1 phong giam qia dau tu tai chfnh (1593) Chi phf ·xay dl,(nq co ban dd danq (241) TONG CONG TAI SAN 334 E>dn vi tinh So So dau CUOI ky nam -·· 100 110 111 112 130 131 138 139 140 142- - + - - - + - - - - - - t 144 145 149 150 200 210 211 213 220 229 230 250 Ma NGUON VON A' so A- NO PHAI TRA I- NQ nqan hc;in Vay ngan hc;in (3111) Phai tra cha khach hang (331) Thue va cac khoan phai n9p Nha mJoc (333) Phai tra nquoi lao d¢nq (334) cac khoan phai tra khac (338, 131, 138) II- NQ dai hc;in Vay dai hc;in (3112) NQ dai hc;in khac (338) s- NGu6N v6N CHU sd HOU Nquon v6n kinh doanh (411) Chenh 1$ch ti qia va danh qia lc;ii tai san {413) - Chenh 1$ch t1 qia (4131) - Chenh l!flch danh gia lc;ii tai san (4132) Cac qui {415) Lai chva su d1.,mg (421) I TONG CONG NGUON VON So So dau nam CUOI A'• ky 300 310 311 313 315 316 318 320 321 328 400 411 412 413 414 415 416 Ngay -· thang _ nam 199 _ Ngu'oi l~p (Ky, ho ten) Ke toan tru'C1ng (Ky, ho ten) 335 Giam doc (Ky, ho ten) NOi DUNG v A PHUONG PHAP TlNH, cAcH GHI cAc CHI TIEU TRONG BANG CAN E>OI KE TOAN (Cac chi tieu bang) A TAI sAN ') MA so A- TAI SAN LUU 8QNG 100 1- Tien 11 o A -· Al I So du' NQi dung, phu'dng phap tinh va n~TK each ahi Phan anh toan bQ gia trj tai san h.Ju dQng hi$n c6 MS100=MS(110+130+140+150) Phan anh toan bQ s6 tien hi$n c6 tG1i doanh nghi$p MS110 = MS(111+112) Phan anh tien m~t hi$n c6 tG1i qui cua doanh nghi$p gom tien Viet nam, ngoG1i t$, ngan phieu toan, gia lrj vang, bGIC, da qui va cac chung chl c6 gia tri nhu tien (tin phieu, trai phieu, ky phieu, ngAn hG1n) Phan anh so dU tien glti tG1i ngan hang cua doanh nghi$p ke tien Viet Nam va nQOGli le Phan anh loan b(> gia lrj cac khoan phai lhu IG1i thoi diem baa cao MS 130 = MS(131+138-139) Phan anh so lien hang phai lhu w khach hang IG1i lhOi diem baa cao Tien m~t 111 111 Tien gui ngan hang 112 112 11- Cac khoan phai thu 130 Phai thu tU khach hang Cac khoan phai thu khac 131 131 138 138,141, 331, 333, 334, 338 Phan anh so tien phai lhu ve cac khoan khac so lien phai thu khcich hang Dl/ phong cac khoan phai thu kh6 doi 139 1951 111- Hang ton kho 140 Phan anh khoan di/ phOng cha cac khoan phai lhu kh6 cfoi IG1i thOi diem baa cao (ghi so am bang each ghi lrona naoac ddnl Phan anh loan b(> gia lrj ton kho di/ tru cha SXKD tG1i thoi diem baa cao MS 140=MS(142+ 144+ 145-149) Phan anh gia trj nguyen lieu, v~t li$u, cong cv dvng c1,1 ton kho den thoi diem baa cao Phan anh gia trj san pham dang che tG10; Chi phi san xuat cua nguyen V~t li$u, cong Cl,l Chi phi SXKD dano 142 152 144 154 336 w Thanh ph§m, hang h6a ton kho 145 155, 157 Dl! phong giam gia 149 1592 150 142 hang ton kho IV- Tai san IUu d(>ng khac B- TSCE>, E>AU TU TAI CHiNH Tai san co djnh 200 210 - Nguyen gia 211 211 - Gia tr! hao mon luy 213 214 E>au tu tai chinh 220 221 Dl! phong giam gia 229 1593 230 241 ke dau tu tai chinh Chi phi xay dl,fng Cd ban db dang TONG CONG TAI SAN NGUON VON A- NO PHAI TRA 250 MA so So dli c6 TK li$u, hang h6a dang gia cong; chi phi djch v1,1 chi.la hoan t~i tMi di~m bao cao Phan anh gia trj philm, hang h6a ton kho den cuoi ky bao cao Phan anh khoan dl,I phong giam gia cua cac tai san dl,I tru cho san xuat kinh dcanh den cuoi ky Mo cao Ghi trono nao~c ddn d~ bieu thi so am Phan anh cac khoan chi phi tra trlldc chi.la duqc trnh vao cac chi tieu tren Phan anh toan bQ gia trj l~i cua Tai san co djnh, cac khoan dau ti.I tai chlnh dai h~n chi phi XDCB dC1 dang cLla doanh nghi$p ti;ii tMi diem bao cao MS 200=MSC210+220-229+230) Phan anh toan b(> gia trj l~i cua TSCE> MS 210=MS211-MS213 Phan anh nguyen gia tai san c6 djnh den thai diem Mo cac, g6m: TSCE> huu hinh, TSCE> thue tai chlnh va TSCE> vo hlnh Phan anh toan b¢ gia tri hao man TSCE> den thai diem bao cao Ghi trona naoac de bieu thi so am Phan anh gia trj cac lo~i dau ti.I tai chlnh tai thai diem bao cao Phan anh khoan dl,I phong cho cac khoan dau tu tai chlnh bi giam gia Mn thai diem bao cao Phan anh toan b¢ gia trj TSCE> dang mua sam, lap d~t chi phi dau ti.I XDCB dang ho~c da hoan nhung chi.la ban giao, chi.la quyet toan MS 250 =MS 100 +MS 200 Nc}i dung, phlidng phap tinh va each ahi Phan anh toan bQ so nq phai tra ti;ii thai diem Mo cao, bao g6m nq na~n hi;in va nd dai han 300 337 I- NQ ngAn h~n 310 Vay ngAn h~n 311 3111 Phai tra cho khach hang 313 331 Thue va cac khoan phai n(>p Nha mtoc 315 Phai tra nglJoi lao d(>ng 316 Cac khoan phai tra khac 318 II- Nc;1 dai h~n 320 Vay dai h~n 321 Nc;1 dai hGtn khac 328 B- NGUON VON CHU SO HOU 400 Nguen von kinh doanh Chenh l~ch ti gia va danh gia IGti tai san 411 412 MS 300 =MS 310 +MS 320 Phan anh cac khoan nQ phai tra, thai hliln dllC1i n~m ho~c vong mot chu ky san xu~t kinh doanh MS310=MS(311 +313+315+316+318) Phan anh cac khoan vay ng~n hliln cbn phai tra tlili thai di~m bao cao, Gom: vay ngan hang, vay cua cac t6 chuc, ca nhan trona va naoai doanh nahitm Phan anh cac khoan cbn phai tra cho ngllai ban den thai di~m bao cao Phan anh t6ng cac khoan thue cbn phat n9p Nha nllac den thai di~m l~p bao · cao 334 Phan anh cac khoan tien llldng, thllC1ng va cac khoan khac c0n phai tra cho ngllc!ti lao dona den thai di~m bao cao 338, Phan anh cac khoan phai tra ng~n hliln khac ~i thai di~m bao cao, ngoai cac 131, 138, 141 khoan ohai tra na~n han da k~ tren Phan anh t6ng s6 nQ dai hliln cbn phai tra cho chu n(1 ~i thai di~m bao cao, nhll: vay dai h\ln cac khoan n(1 dai hliln khac - MS 320 = MS 321 + MS 328 Phan anh cac khoan vay dai h\ln cbn 3112 phai tra trnh den thai di~m bao cao 331,338 Phan anh cac khoan nQ dai hliln khac chlla toan den thai diAm bao cao Phananhcacngu6nv6ncuachusC1 huu doanh nghiep hien c6 tlili thC1i di~m bao cao, g6m: ngu6n von kinh doanh, chenh lech ti gia va danh gia llili tai san, cac q.ui doanh nghiep va lai chlla su d1,1ng MS 400 = MS{411+412+415+416l 411 Phan anh v6n chu so huu hien c6 tlili thai diAm bao cao 333 413 ~38 Phan anh s6 chenh lech ti gia va danh gia llili tai san chlla XU ly den tMi di~m bao cao {nt1'u TK 413 c6 so dll nQ thl ghi ngo~c dan d~ bi~u thi so Am) - CMnh l~ch ti gia 413 4131 - Chenh l~ch danh gia l1;1i tai san 414 4132 Cac qui 415 415 Lai chua su d1,mg 416 421 TONG CQNG NGOON VOO Phan anh so cMnh l~ch pha~ sinh tT gia chuy~n d8i ti~n t~ thay d8i qua trlnh ghi s6 ke toan chi.la xu ly den tMi di&m bao cao Neu TK 4131 c6 so di.I nQ thl ghi ngo~c ddn d~ bi~u thi s6 am Phan anh chenh l~ch danh gia l~i tai san chi.la XU ly den thoi di6m bao cao Neu TK 4132 c6 s~ di.I nQ thl ghi ngo~c ddn d~ bi~u thi so am Phan anh cac qui hi~n c6 cua doanh nghi~p t~i tMi di~m bao cao, nhll: qui khen thlldng, phuc IQi, dlJ tru tai chlnh,_ Phan anh so lai (lo) chi.la dllQC quyet toan ho~c chi.la phAn phoi den thcsi di6m bao cao Neu TK 421 c6 s6 di.I nQ thl ghi ngo~c ddn d~ bi~u thi s6 am 430 MS 430 = MS 300 + MS 400 NQI DUNG v A PH VONG PHAP TlNH, CACH GHI cAc CHI TIEU TRONG BANG CAN EOI KE TOAN (Cac chT tieu ngoai bang) A , So CHi TIEU du nc;1TK Tai san thue ngoai V~t tu, hang h6a h¢, nh~n gia cong Hang h6a nh~n nh~n A 001 nh~n gilt 002 ban h¢, 003 ky gui 339 A' , , , Nay la hlnh thltc thue h~t dcno, khOna ohai thue tai chfnh Phan anh gia trj v~t tu, hang h6a_ doanh nghi~p giO' hQ cho cac ddn vi, ca nh&n, ho~c gia tri nguyen li~u v~t li~u doanh nghi$p nMn d~ gia cOng thee hc;1p d6ng voi cac dcm vi hoac ca nh&n Phan anh gia trj hang h6a doanh nghi~p nh~n ban h9 ho~c nh~n ky alli ·4_ Ne;; kh~ doi da xu 1y 004 I 007 NgoQNG KINH DOANH Quy nam 199 : Phan 1- Lai, 16 Ddn vi tinh: Ma CHf TIEU 1 T6na doanh thu Cac khoan aiam tru (04.f.05+06+07) + Chiet khau ban hana + Hano ban bi tra lc;ii + Giam cia hana ban + Thue ohai noo Doanh thu thuan (01 - 03) Gia von hana ban Lai (lo) aoo (10-11) Chi ohi auan ly kinh doanh Lai i 11-1997 2- PTS Vo Van Nhi: Ly thuyet h~ch toan ke toan, Lvu hanh n(>i bQ 1995 3- Ph~m Huyen: Ke toan di;ii cvong, NXB Thong ke 1995 4- Walter B.Meigs - Robert F Meigs: Ke toan, co sCJ cua cac quyet dinh kinh doanh, NXB Chfnh trj quoc gia 11-1994 5- Lam Binh L~ - Phc;im Huyen - Lam B1nh Ki~t: Ke toan di;ii cl.long - Ke toan cac cong ty - Ke toan phan tfch, vv che d¢ ke toan va ki~m tra ke toan - 89 Tai chfnh - 1991 6' Be? Tai chfnh: H~ thong ke toan doanh nghi~p NXB Tai chfnh 1995 7- PTS Ph~m Van DVQc - f)~ng Kim cvong: Ke toan cho cac doanh nghi~p vua va nho, NXB Th6ng k~ 1998 8- Jack L Smith, Robert M Keith, William L Stephens: Accounting Principles - Mc-Hill, Inc, International Edition 1993 9- Kermit D Larson, The University of Texas at Austin: Financial Accounting - IRWIN, Boston, 1989 · 10-Ronald W.Hilton, Cornell University: Managerial Accounting; Mc Graw Hill, Inc International Edition 1991 343 MUCLUC • • Lili noi ddu CHUONG GIOI THu;u CHUNG VE KE TOAN • I St! c~n thie't cua ke' toan n~n s~n xuS:t xa h9i 7 II Dinh nghia ke' toan 11 III Df>i tuqng ke' toan 15 IV Chuc nang, vai tro, nhi~m V¥ cua ke' toan 22 v Cac phuong phap ke' toa:µ VI Khai ni~m va nguyen tic ke' toan duqc ch3:p nh~n c~ung CHUONG H~ THONG cAc BANG ·cAN DOI 27 28 34 I Khai quat chung v~ phuong phap t8ng hqp can d6i ke' toan 34 II Bang can d6i ke' toan 36 III Bao cao ke't qua CHl.fdNG T.AI KHO.AN ho~t d()ng kinh doanh VA Gm SO KEP 48 57 I Tai khoan ke' toan 57 II H~ th6ng tai khoan ke' toan 67 III Ghi s8 kep 87 KE TOAN KEP 92 quy trlnh ke' toan kep 92 CHUONG QUY TRINH I Khai qua t v~ II Vi dv, minh h9a quy trinh ke' toan kep 344 97 CHUONG CHUNG TU KE TOAN 120 I Khai quat v~ phtidng phap chU'.ng tu 120 II ChU'.ng tu ke' toan 120 III H~ th6ng chung tu ke' toan 126 IV Gioi thi~u m()t s6 chU'.ng tu ke' toan 135 CHUONG TiNH GIA cAc DOI TUQNG KE TOAN 154 I M~c dich, y nghia, yeu c'u 154 II Nguyen tiic va can cu tinh gia 155 III Tinh gia m()t s6 d6i ttic;lng ke' toan 159 CHUONG KE TOAN cAc QUA TRINH sAN xv.AT KINH DOANH CHU YEU TRONG DOANH NGHitP 183 I Ke' toan cac ye'u t6 d~u vao 183 II Ke' toan qua trinh san xu't 216 III Ke' toan tieu th~ va xac dinh ke't qua 227 IV Ke' toan qua trinh phan ph6i 230 cHu'dNG so sAcH VA cAc HiNH TllUc KE' To.AN 239 I T6ng quat v~ s6 sach va hinh thuc ke' toan 239 II Hinh thuc ke' toan: Nh~t ky s6 Cai 244 III Hinh thU'.c ke' toan: Nh~t ky Chung 249 IV Hinh thuc ke' toan: Chung tu ghi Sc3 260 V Hinh thU'.c ke' toan: Nh~t ky Chung tu 265 VI Ke' toan tren may vi tinh 268 VII Vi d~ minh h9a 268 345 I CHUONG BAO cAo TAI CHiNH 288 I Bang can d6i ke' toan 288 II Bao cao ke't qua ho~t d()ng kinh doanh 398 III Bao cao lu'u chuy~n ti~n t~ 303 IV Thuye't minh bao cao tai chinh 311 CHUONG 10 TO CHUC CONG TAC KIEM TOAN NQI BQ KE TOAN vA 318 I T6 chuc cong tac ke' toan doanh nghi~p 318 II Tei chuc b() may ke' toan 319 III Ki~m toan n()i b() doanh nghi~p 327 PHl) Ll}C ~THONG TAI KHO.AN KE TOAN AP Dl}NG CHO cAc DOANH NG~P vUA vA NHO (Ban hanh theo Quye't djnh s6 1177trC/QD/CDKT 23 thang 12 nam 1996 cua BC) tru'dng BC) Tai chinh) ? A A, , , 331 , PHlJ LlJC BANG CAN DOI KE TOAN (M~u A' s6 BOl - DN) ? PHlJ LlJC KET QUA HO~T 334 A DQNG KINH DOANH (Mau s6 B02 - DN) 346 341 KEToAN DAICu'ONG • Th.S TRAN DINH PHl)NG Chju trach nhi~m xua't bdn CAT VAN THANH Bien t?p: THANH THAO Sii'a ban in : KIM ANH Bla : PHAN LE THANG NHA XUAT BAN THONG KE 98 Thl,ly Khue, Ba Dlnh, Ha N9i - DT: 8257290 In 1000 cu6n kh6 16x24 tl,li Xi Nghi~p In QI S6 gia'y phep xua't ban 643 /XB-QLXB dp 08-08- 1998 In xong va n