Thtfc te trong cdng tac hach toan ke toan cac nghiep vu neu tren cd phat sinh stf khac biet dang ke trong viee van dung va ghi nhan cac khoan chi theo cac chinh sach ban hang cila do[r]
(1)DIEN D/\N TRAO DOI
TRAO DOI VE KE TOAN CAC KHOAN CHIET KHAU THUONG
MAI, HANG HOA K H U Y I N MAI TRONG CAC DOANH NGHIEP
ThS Nguyin Thj Thanh PhUolng, Giang vien Khoa K8 toan Kiim toan - DHTM
Trong nin kinh ti thi trtfdng luon co sir canh tranh quySt liet ci tit ca cac mat hoat dong giOa cac nha san xuit - kinh doanh ciing ITnh vtic, chinh vi vay chinh sach ban hang hdp ly la mot cong cii hiiu ich de nang cao doanh so ban va tang sifc canh tranh ciia doanh nghiep tren thi trtfcJng Chi rieng cac khoan chi lien quan den quang cao tiep thi, giam gia khuyen mai, chiet khau nhieu van de phai trao doi de hieu can ke hach toan ^ ^ a i
Ciing vdi stf phat trien cUa thi tmdng cac cbinb sach tiep thi, quang cao, khuyen mai cung dtfpc phat trien da dang, cd tinh phflc tap hPn de thu but them nhieu khach hang, tang doanh thu vii lpi nhuan cho cac doanh nghiep Vi vay cac khoan cbi lien quan den quang eao tiep thi, giam gia khuyen mai, chiet khiiu khdng chi la nhttng khoan chi phi biin hang thdng thtfdng hay giam trfl doanh thu thdng thfldng ma cdn chiem ty trpng ldn tren cac bao cao tai chinh cila cac doanh nghiep hien Mdt sd nganh nhtf: san xuiit kinh doanh bia bang may mac thdi trang, mat hiing sfla, dich vu btfu cbinb vien thdng dich vu bang khdng la nhttng ngiinh cd nhttng cbinb sach ban hiing rat da dang Theo dd cac ehinh sach khuyen mai quang cao, chiet khau, giam giii dtfdc tien hiinh dtfdi nhieu hinh thflc khiic nhau, tham chi cdn rat phflc tap de phan biet Viec ghi nhan nd cdng tiic hach toan ke toan hien nay, ben canh mdt sd hfldng dan ke toan cd the cdn cd nhflng bat cap de xfl ly bach toan cac khoan ehi lien quan den cac chinh sach niiy Trong cdng tac bach toan cac khoan cbi lien quan den chiet khau thtfpng mai hang boa khuyen mai khau ban hiing ciin cd nhflng cai each de thflc hien Chiet khau thtfdng mai dfldc hieu la khoan doanh nghiep ban giam gia niem ySt cho khach hang vdi khdi Iflpng ldn Theo Thdng tfl sd 129/2008/TT-BTC "Hdng
hod dieh vu ed gidm gid ghi tren hda dan
thi tren hda dan phdi ghi rd: ty le % hoge mice gidm gid, gid bdn ehua ed thue GTGT (gid bdn da gidm gid), thue GTGT, tdng gid todn dd ed thue GTGT Neu viee gidm gid dp dimg edn eit vdo sd lUOng, doanh sd hdng hod, dieh vu thuc te mua dat mite nhdt dinh thi sd tien gidm gid eua hdng hod da bdn duae tinh dieu ehlnh tren hod dan bdn hdng hod, dieh vu eiia ldn mua eudi eUng hoge ky tiep sau Tren hod dan phdi ghi rd sd hda dan vd sd tien duae gidm gid."
Che dp ke toan doanh nghiep ban hanh theo QuySt dinh sd 15/2005/QD-BTC qui dinh bach toan ke toan ddi vdi cac khoan chiet khau thtfpng mai nhtf sau:
- Tmdng hpp ngtfdi mua hang nhieu lan mdi dat dtfdc Itfdng hang mua dtfpc htfdng chiet khau thi khoan chiSt khiu thtfdng mai dtfpc ghi giam trfl vao gia ban tren "Hoa ddn GTGT" hoac "Hoa ddn ban hang" lan cudi cung Trtfdng hdp khach hang khdng tiep tuc mua hang, hoac sd chiet khau thtfdng mai ngtfdi mua dtfdc htfdng ldn bdn sd tien ban bang dtfde ghi tren hoa ddn lan cudi cung thi phai chi tiSn chiet khau thtfdng mai cho ngtfdi mua Khoan chiet khau thtfdng mai cac trtfdng hdp dtfdc bach toan vao Tai khoan 521
- Trtfdng hdp ngtfdi mua hang vdi khdi Itfdng ldn dfldc hfldng chiSt khiu thfldng mai, gia ban phan anh tren hoa ddn la gia da giam gia (da trfl chiet khau thfldng mai)
thi khoan chiet khau thtfdng mai khdng dtfdc hach toan vao TK 521 Doanh thu ban hang phan anh theo gia da trfl chiet khau thfldng mai
Ddi vdi bang bda xuat dung khuyen mai, thi xu§t dung thi phai lap HDGTGT, tren bda ddn ghi ten, sd Ifldng, va ghi rd hang xuat dung quang cao khuyen mai, khdng thu tien, ddng thue suat va thue GTGT gach cheo Theo che dp hien hanh hang hda xuat dung cho khuyen mai quang cao phat sinh can cfl vao hda ddn ddn vi bach toan tang chi phi va tang doanh thu ban bang vdi gia ghi theo gia vdn (gia thanh) hang hda
Tren thflc te hach toan khoan chiet khau tbtfdng mai va hang boa khuyen mai theo htfdng dan cua che dp ke toan hien cdn mdt sd vtfdng mac va chtfa thtfc stf phu hdp Vi vay, mot sd y kien ve ke toan cac khoan chi tren vdi muc dich giup cho thdng tin tren bao cao tai ehinh cua doanh nghiep phu hdp hdn:
1 Doi vdi Ichoan chiet khau thtfcfng mai
(2)DIEN D/\N TRAO DOI
khoan chi chiet khiu thfldng mai dfldc chi bing tiin thi dtfdc coi la chi phi ban hang, diSu la hoan toan bit hdp ly Bdi thflc hien bach toan ki toan phai xem xet ban cbSt cua van de de ghi nhan pbu hpp, tmdng hpp tat ca cac khoan chi bang tien deu phai ghi nhan la khoan giam trfl doanh thu Chang han, trfldng hdp ky hpp ddng vdi khach hang la mua hang vdi sd Itfdng ldn thi dtfde htfdng chiet khSu thtfdng mai, nhtfng tra lai tra bang hang hoa Nhtf vay, khoan chiet khau tbtfdng mai lai chuyen sang nhtf mdt hinh thflc hang boa khuyen mai, dan dSn sai lech viec hach toan Vi vay, tat ea eac khoan chiet khau giam gia ban khach hang mua vdi sd Itfdng ldn nam chinh sach ban hang cua doanh nghiep deu phai bach toan la chiet khau thtfdng mai va ghi giam trfl doanh thu Tat ca cac khoan tang them, khuyen mai them eho khach hang nSm ddt khuyen mai cUa doanh nghiep du chi bang tien hay bang hang hoa thi deu dfldc ghi vao chi phi ban hang cua cdng ty Nhfl vay, tren bao cao tai chinh doanh nghiep mdi phan anh dtfpc dung ban chat cUa ehi tieu dpanh thu, chi phi doanh nghiep
Nhfl vay, can cfl vao chinh sach ban hang cua cdng ty, phat sinh chiet khau thflpng mai, neu chiet khau thflpng mai trfl tren hoa dPn theo yeu cau ke toan phai ghi rd ty le chiet khau va gia ban da trfl chiet khau thflpng mai, can cfl vao boa dPn ke toan ghi nhan theo but toan sau:
NdTK 111,112,131 So tiin, cdng np da trii chiet khau thfldng mai Nd TK521 Chiit khSu thfldng mai
Cd TK 511 Doanh thu ban hang theo gia ban chfla thue
Cd TK 3331 Thui gia tri gia tang
Neu chiet khau thfldng mai trfl tren boa ddn mua hang lan cudi, can cfl vao boa ddn va phieu chi tien cho khach hang (neu sd chiet khau thfldng mai ldn bdn so vdi gia ban ghi tren hoa ddn lan cudi) BGii dd kl toan ghi:
NdTK 131
Cd TK511 Doanh thu ban hang theo gia ban Chiet khau thfldng mai ke toan ghi:
Nd TK521 Chiit khiu thfldng mai
Cd TK 131 Phan trfl vao boa ddn mua lan cudi Co' TK 111, 112 Sd tiin chiit khiu tra cho khach
hang (hdi khau)
Theo tac gia bach toan nhfl vay ddn vi mdi the hien dflpc dung ban chat chi tieu doanh thu thflc te, chi tieu doanh thu thuan cua doanh nghiep
2 Doi vdi hang hoa khuyen mai
+ Tmdng hdp 1, ddi vdi cac khoan chi khuyen mai cbo khach hang nhd, thfldng xuyen va nam chfldng trinh khuyen mai cua ddn vi xuat hang boa can cfl vao boa ddn va phieu xuat kho hang khuyen mai hoac phieu chi tien (neu chi bang tien) ke toan ghi
Nd TK 641 Chi phi ban hang
Cd TK 156, 155 Gia xuat kho bang khuyen mai
Cd TK 111, 112 Sd tien chi khuyen mai
Thflc tl hach toan nhfl vay se the hien dfldc chi phi thflc te cHa doanh nghiep, thay vi viec che dp hien htfdng dan gbi tang chi phi, ddng thdi gbi tang doanh thu ban hang, lam nhtf vay lii liim cho chi tieu doanh thu va chi phi fl-en bao cao tai cbinb cua doanh nghiep tang len, khdng phan anh dung thflc chat cua chi tieu tren bao cao tai chinh, ddng thdi anh hfldng den cbi tieu phan tieh bao cao tai cbinh
-I- Tmdng hpp 2, thflc te bien cd nhflng dPn vi cd nhflng chfldng trinh khuyen mai rat ldn, chi phi phat sinh eua mdi ddt khuyen mai cung rat ldn, tham cbi ldn hdn rat nhieu so vdi doanh thu phat sinh ciia ky ke toan dd Mdi ddt khuyen mai cho khach hang chinh sach ban hang cUa doanh nghiep deu da dfldc dfl tinh tfl tmdc dd, tbtfdng la dau nam tai chinh Nhtf vay neu ddn vi lap bao cao gifla nien dp va bao cao dd dtfdc lap vao dung ky khuyen mai thi chi phi phat sinh d ky dd rat ldn ma thflc te chi phi dd khdng chi lien quan den thdi gian khuyen mai ma cdn lien quan den doanh thu cila nhieu ky tmdc dd (vi du nhfl chfldng trinh bdc tham trung thfldng, hay the tich diem cua khach hang) Nhfl vay, de dam bao nguyen tae than trpng va phil hdp, cd the theo phfldng an:
Doanh nghiep fldc tinh dtfdc chi phi phat sinh ddt khuyen mai, hang ky can cfl vao dfl toan chi phi, ke toan ghi nhan tmdc vao chi phi kinh doanh cua doanh nghiep theo sd fldc tinh, ban chat la cae khoan dfl tinh tfldng lai nen dPn vi cd the lap but toan nhtf sau:
Khi bat dau chtfdng trinh khuyen mai, phat sinh doanh thu nhtfng chtfa phat sinh chi phi khuyen mai, tfdc tinh cbi phi lien quan den ky ke toan, ke toan ghi
NpTK641 Cd TK 335
Khi phat sinh thtfc te phat sinh ehi phi khuyin mai, can cfl vao chflng tfl ke toan ghi
Nd TK 335
CdTK 156,155,111,112
Cudi nam tai cbinh se quyet toan lai gifla sd da trich tmdc va so thflc te phat sinh theo nguyen tie bd sung tang chi phi, hoan nhap ghi giam chi phi Nhtf vay thdng tin bao cao cua cac ky se dam bao tinh hdp ly hdn, tfl dd khdng lam anh hfldng din quyit dinh cua ngfldi sii dung thdng tin tren bao cao tai chinh, dac biet la cac cd ddng va nha dau ttf cua cac doanh nghiep dang niem yIt tren thj tmdng chflng khoan •