Giáo trình kế toán kinh doanh xuất nhập khẩu phần 2

Chifdng 5
k £' t o A n t A i s A n c 6 d i n h

Muc tieu:
- Hieu cfuoc noi dung chimg'tCr ban dau, tai khoan sir dung trong 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 thanh 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
1.

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 trong tuong lai cho doanh nghiep. Xet v6 hinh thai vat
chat, TSCD 6 doanh nghiep gom co: TSCD huu hinh va TSCD vo hinh.
* TSCD hieu hinh: La nhung tai san co hinh thai vat chat do 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 do doanh nghiep nim giii, sir dung trong 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.
2. 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 trong 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 trong tuong lai do 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 nay tieu chuan nay
dugc quy dinh gia tri la tir 10 trieu dong trd len).
Dac diem ciia TSCD
TSCD co dac diem la ton tai trong nhi£u chu ky kinh doanh ciia doanh

nghiep. Ddi vdi TSCD huu hinh con co cac dac diem sau:
* Khong thay ddi hinh thai vat chat ban dau cho den khi hu hong hoan toan.
* Gia tri ciia TSCD bi hao mon dan.
* Do co ket cau phuc tap gdm nhieu bo phan vdi mire do hao mon khong
dong bo nen trong 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 trong qua trinh sir dung do cac tien bo khoa hgc ki thuat.

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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 trong tuong lai.
3. 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 trong doanh nghiep.
Nguyen gid TSCD
Nguyen gia TSCD la toan bo cac chi phi thuc te da chi ra de co TSCD cho
toi khi 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 khi 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 do 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).

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*

TSCD huu hinh tu xay dung hoac tu che

Nguyen gia TSCD la gia thanh thuc te cua TSCD tu xay dung hoac tu che
cong (+) chi phi lap dat, chay thu. Trudng hop doanh nghiep dung san pham do
minh san xuat ra de chuyen thanh TSCD thi nguyen gia la chi phf san xuat san
pham do 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 do. 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 trong 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 thanh toan theo phuong thuc tra cham,
nguyen gia TSCD duoc phan anh theo gia mua tra tign ngay tai thdi diem mua.
Khoan chenh lech giua gia mua tra cham va gia mua tra tien ngay duoc hach
toan vao chi phf theo ky han thanh toan, trur khi 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 khi
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 thanh do 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, trong 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 trong qua trinh trao ddi. Nguyen
gia TSCD nhan ve dugc tfnh bang gia tri con 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, do phai
hien thua...
Nguyen gid TSCD duoc cap, duac dieu chuyen den bao gdm: Gia tri con 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 ra truoc khi dua TSCD vao su dung.
Rieng nguyen gia TSCD dieu chuyen giua cac don vi thanh vien hach toan
phu thuoc trong doanh nghiep la nguyen gia phan anh 6 don vi bi dieu chuyen
phu hgp voi bo h6 so cua TSCD do. Don vi nhan TSCD can cu vao nguyen gia,
so khau hao luy ke, gia tri con lai tren so ke toan va bo ho so cua TSCD do de
xac dinh cac chi tieu nguyen gia, so khau hao luy ke, gia tri con 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 thanh vien hach toan phu thuoc khong hach
toan tang nguyen gia TSCD ma hach toan vao chi phf kinh doanh trong 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 ra trudc khi dua vao su dung.
Cac chi phf phat sinh sau khi ghi nhan chi phf ban dau TSCD huu hinh duoc

ghi tang nguyen gia cua tai san neu cac chi phf nay chac chan lam tang lgi fch
kinh te trong tuong lai do 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.

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+ Cai tien bo phan ciia TSCD huu hinh lam tang dang ke chat luong san
pham san xuat ra.
+ 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 trong ky.
Sau khi duoc ghi nhan ban dau, trong qua trinh sir dung, TSCD huu hinh
duoc xac dinh theo nguyen gia, khau hao luy ke va gia tri con 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 con lai phai duoc dieu chinh theo quyet dinh danh gia
lai. Chenh lech do 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 trong qua trinh ton tai
cua no tai doanh nghiep. Trong qua trinh sir dung, do tac dong co hoc, hoa hoc,
do 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 con 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

1. 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.

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- 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 4 phan chmh:
1) Ghi cac chi tieu chung ve TSCD.
2) Ghi cac chi tieu nguyen gia TSCD ngay khi bat dau hinh thanh TSCD va
qua tirng thoi ky do 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, do nghe kem theo TSCD.
4) Ghi giam TSCD.
The TSCD duoc luu 6 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:......ngay........ 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 ngay..... thang........ nam. Ly do dinh chi:.........

So hieu
chumg tif
A

STT
A

Gia tri hao mon TSCD

Nguyen gia TSCD
Ngay

Di£n
• 7 •

Nguyen

thang nam

giai

gia

B

C

1

Ten, quy cach
dung cu, phu tung
B

Nam

Gia tri

Cong

hao mon

don

3

4

2

Don vj tfnh

Sd luong

Gia trj

C

1

2

*

Ghi giam TSCD chung tir s o :............ ngay........... thang.............nam
Ly do g ia m :...............................................................................................

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2. Tai khoan sur dung

Tdi khoan 211 - TSCD huu hinh
* Cong dung:
Tai khoan nay 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 do dirge cap, do xay dung ca ban hoan
thanh ban giao dira vao sir dung, do mua sim , do cac dan vi tham gia lien doanh
gop von, do dugc bieu tang, vien trg.
Didu chinh tang nguyen gia ciia TSCD do xay lap, trang bi them hoac do

cai tao nang cap.
Dieu chinh tang nguyen gia TSCD do danh gia lai.
Ben Co ghi:
* Nguyen gia TSCD giam do dieu chuyen cho dan vi khac, do nhugng ban,
thanh ly hoac dem di gop von lien doanh.
* Nguyen gia TSCD giam do thao bat mot hoac mot so bo phan.
* Dieu chinh giam nguyen gia do 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 6 tai khoan cap 2. 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.
3. 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

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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 thanh 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


phai ghi tang nguon von kinh doanh, giam nguon von XDCB hoac giam cac quy
cua doanh nghiep (chuyen nguon von).
No TK 414 - Quy dau tir phat trien
No TK 431 (4312) - Quy khen thirong va phuc 1qi
No TK 441 - Nguon von dau tu XDCB
Co TK 411 - Nguon von kinh doanh
________T K 211, 213

TK 111, 112, 331, 341, ...

Gid thanh______ Nguyen gid TSCD
todn TSCD

TK 1332
Thue
GTGT

Vf du: Thang 3/N, doanh nghiep mua mot TSCD huu hinh theo gia mua
chua co thue 200.000.000d, thue GTGT 10% (hoa don GTGT so 12), da thanh
toan bang tien gtri ngan hang. Chi phf van chuyen da chi bang tien mat
4.400.OOOd (gia da co thue GTGT 10%). Nguon von dung de dau tu lay tir Quy
dau tu phat trien 150.000.000d, con lai lay tir Quy phuc loi.
Ke toan dinh khoan nhu sau:
+ Ghi tang TSCD:
N oT K 211:

204.000.000

N oT K 133 (1332):
C o T K lll:
C oT K 112:
+ Dong thdi, chuyen nguon von:
N o T K 414:
No TK 431 (4312):
C oT K 411:

168

24.000.000
4.400.000
220.000.000
150.000.000
54.000.000
204.000.000


(3) Doanh nghiep kinh doanh xuat nhap khaiu trong thang 3/N nhap khaiu
mot TSCD huu hmh dung vao san xuat kinh doanh chiu thue GTGT. Gia nhap
khdu cua TS“CD: 600.000.000d, da tra bang tien giri ngan hang. Thue nhap khau
phai nop theo thue suat 5%. Thue' GTGT phai nop theo thue suat 10%.
Chi phf truoc khi su dung gom: Chi phf van chuyen, lap dat, chay thir:
40.000.OOOd da chi bang tien mat.
TSCD nay duoc dau tu bang Quy Dau tu phat trien.
Giai
Thue nhap khau phai nop: 600.000.000d x 5% = 30.000.OOOd
a) No TK211: 630.000.000d

Co TK 3333: 30.000.000d
C oT K 112: 600.000.000d
Chi phf van chuyen lap dat, chay thu:
b) No T K 211: 40.000.000d
C o T K lll: 40.000.000d
Phan anh thue GTGT phai nop: 630.000.OOOd x 10% = 63.000.OOOd
c) No TK1332: 63.000.000d
Co TK33312: 63.000.OOOd
Ket chuyen nguon von:
Nguyen gia TSCD = 630.000.000d + 40.000.000d = 670.000.000d
d) No TK414: 670.000.000d
C6TK411: 670.000.000d
(4)Truong hop TSCD huu hinh tang do XDCB hoan thanh:
No TK 211 - TSCD hiru hinh (Nguyen gia)
Co TK 241 (2412) - XDCB do dang
Neu doanh nghiep sir dung nguon von dau tu XDCB cac quy doanh nghiep
de dau tu XDCB dong thoi phai ghi tang nguon von kinh doanh, ghi giam nguon
von dau tu XDCB va cac quy doanh nghiep:
N o TK 414 - Quy dau tu phat trien
N o T K 431 (4312) - Quy khen thudng va phuc lai
No TK 441 - Nguon von dau tu XDCB
Co TK 411 - Nguon von kinh doanh

169


Neu tai san hinh thanh qua dau tu khong thoa man cac tieu chuan ghi nhan
TSCD huu hinh theo quy dinh cua chuan muc ke toan, ghi:
No TK 152 - Nguyen lieu, vat lieu
N o T K 153 - Cong cu, dung cu

Co TK 241(2412) - XDCB do dang
(5 )Nhan von gop lien doanh bang TSCD hiiu hinh can cur vao gia trj TSCD
do hai ben lien doanh danh gia, ghi so:
No TK 211 - TSCD huu hinh
Co TK 411 - Nguon von kinh c oanh
(Chi tiet nguon von lien doanh >
(6) Nhan lai von gop lien doanh bang TSCD huu hinh, can cu vao gia tn
TSCD do hai ben lien doanh danh gia lai khi trao tra, ghi so:
No TK 211 - TSCD huu hinh (Phan gia tri duoc danh gia)
No TK 111,112,138 (Phan gia trj nhan lai bang tien hoac phai thu)
Co TK 128, 222 (Gia trj dem di gop lien doanh)
(7) Nhan TSCD do dieu dong noi bo trong tong cong ty (khong phai thanh
toan tien), ghi so:
No TK 211 - TSCD huu hinh (Nguyen gia)
Co TK 214 - Hao mon TSCD (Gia tri hao mon)
Co TK 411 - Nguon von kinh doanh (Gia tri con lai)
(8)Truong hop dung kinh phf hoat dong su nghiep, kinh phf du an de dau tir
mua sam TSCD. Khi TSCD mua sam, dau tu hoan thanh dua vao sir dung cho
hoat dong sir nghiep, du an, ghi so:
No TK 211 - TSCD huu hinh (Gia tha.ih toan)
Co TK 111 - Tien mat
Co TK 112 - Tien giri ngan hang
Co TK 241 - XDCB do dang
Co TK 331 - Phai tra cho nguoi ban
Co TK 461 (4612) - Nguon von kinh phf sir nghiep
Dong thdi, ghi tang nguon kinh phf da hinh thanh tai san:
No TK 161 (1612) - Chi su nghiep
Co TK 466 - Nguon kinh phf da hinh thanh TSCD

170

(9) Truong hap dau tu mua sdm TSCD bang Quy phuc lgi dung cho hoat
dong van hoa phuc lgi, khi hoan thanh dua vao sir dung, ghi so:
*

Ghi tang nguyen gid TSCD:
Ng TK 211 - TSCD huu hinh (Gia mua co thue GTGT)
Co TK 111 - Tien mat
Co TK 112 - Ti6n gui ngan hang
C oT K 241 - XDCB do dang
Co TK 331 - Phai tra cho nguoi ban

*

Chuyen nguon von:
Ng TK 431 (4312) - Quy phuc lgi
Co TK 431 (4313) - Quy phuc lgi da hinh thanh tai san

(10) Truong hgp nhap khau may moc, thiet bi... dung cho hoat dong san
xuat, kinh doanh hang hoa dich vu thanh toan bang ngoai te, can cu vao ty gia
ghi tren so ke toan hoac ty gia giao dich binh quan tren thi truong ngoai te lien
ngan hang do nha nuoc Viet Nam cong bo tai thai diem nghiep vu kinh te phat
sinh quy doi ra dong Viet Nam.
*

Neu ty gid giao dich binh quan lien ngan hang l&n han ty gid ghi so ke

todn, ghi:
Ng TK 211 - TSCD him hinh (Ty gia giao dich binh quan lien

ngan hang)

Co TK 111, 112 (Ty gia ghi so ke toan)
Co TK 515 - Doanh thu tai chfnh
*

Neu ty gid giao dich binh quan lien ngan hang nhd han ty gid ghi so ke

todn, ghi:
Ng TK 211 - TSCD huu hinh
(Ty gia giao dich binh quan lien ngan hang)
Ng TK 635 - Chi phf tai chfnh
Co TK 111, 112: (Ty gia ghi s6 ke toan)
*

Thue nhap khdu phai nop:
Ng TK 211 - TSCD huu hinh
Co TK 333 (3333) - Thue va cac khoan phai nop Nha nuoc.

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*

Ke todn xac dinh thue GTGT cua TSCD nhcp khau

+ Neu doanh nghiep ap dung phuong phap khau trir thue:
No TK 133 (1332) - Thue GTGT duoc khau trir
CoTK 333 (33312)-Thue va cac khoan phai nop Nha nuoc.
+ Neu doanh nghiep ap dung phuong phap tmh thue true tiep tren GTGT:

No TK 211 - TSCD huu hinh
Co TK 333 (33312)- Thue va cac khoan phai nop Nha nuoc.
* Dong thoi, tuy thuoc vao nguon von diing de dau tu mua sdm TSCD, ke
toan chuyen nguon von, ghi so:
No TK 414 - Quy dau tu phat trien
No TK 441 - Nguon von dau tu XDCB
Co TK 411 - Nguon von kinh doanh
TK 211, 213

TK 111, 112, 331, 341, ...

Gia mua va cac chi phf truoc khi sir dung ciia
TSCD
TK 3333
Thue nhap khau phai
nop Nha nude

TK 33312_______

_______ J K 1332

Thue GTGT hang nhap khau

*

Chu y: Tr udng hap dau tuxdy dung, mua sam TSCD bang nguon von kinh

doanh thi khong phai chuyen nguon von
(11) TSCD huu hinh phat hien thira thi can cu vao bien ban kiem ke de ghi so.
* Neu TSCD thira do de ngoai so sach (chua ghi so), ke toan phai can cu vao

ho so TSCD de ghi tang TSCD theo tirng trudng hop cu the:

172


Ng TK 211 - TSCD hiru hinh
Co TK 112 - Tien giri ngan hang
Co TK 411 - Nguon von kinh doanh
Co TK 338 (3381) - Phai tra, phai nop khac
TSCD thua dang sir dung thi ngoai nghiep vu ghi tang huu hinh, phai can cri
vao nguyen gia va ty le khau hao de xac dinh gia tri hao mon lam can cu tinh
va trich bo sung khau hao TSCD vao chi phi san xuat kinh doanh:
Ng TK 627 (6274) - Chi phi san xuat chung
Ng TK 641 (6414) - Chi phi ban hang
Ng TK 642 (6424) - Chi phf quan ly doanh nghiep
Co TK 214 (2141) - Hao mon TSCD
* Neu TSCD thira dugc xac dinh la TSCD cua don vi khac thi bao ngay cho
don vi chu tai san do biet. Neu khong xac dinh dugc chii tai san thi bao cho co
quan cap tren de xir ly. Trong thoi gian chd dgi, can cu: vao bien ban kiem ke,
ke toan ghi so:
Ng TK 002 - Vat tu, hang hoa nhan giu ho, nhan gia cong
(12) Trudng hgp danh gia tang TSCD theo quyet dinh cua nha nude:
*

Phan nguyen gid dieu chinh tang
N g TK 211 - TSCD huu hinh- (Sd chenh lech tang nguyen gia)
Co TK 412 - Chenh lech danh gia lai tai san

*

Dieu chinh gid tri hao mdn tang:
Ng TK 412 - Chenh lech danh gia lai tai san
Co TK 214 - Hao mdn TSCD
________ TK 412________
Chenh lech tang ve nguyen gid
_________T K 2 1 4 ________
Chenh lecli gid tri hao mdn tang

TK 211
>
TK412

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(13) Nhan lai TSCD cam co:
Ng TK 211 - TSCD huu hinh (Nguyen gia)
Co TK 214 - Hao mon TSCD (Gia tri hao mon)
Co TK 144 - Cam co, ky quy, ky cugc ng&n han
(14) Truong hgp mua TSCD hiru hinh theo phuong thirc tra cham, tra gop:
*

Khi mua TSCD huu hinh dung cho SXKD, ghi
NgTK 211 - TSCD huu hinh (nguyen gia theo gia mua tra tien ngay)
Ng TK 133( 1332) - Thue GTGT dugc khau trir
Ng TK 242 - Chi phi tra trudc dai han (phan lai tra cham = so tien

phai thanh toan - gia mua tra tien ngay - thue GTGT (neu co)
Co TK 331 - Phai tra cho nguoi ban (tong gia thanh toan)
*

Dinh ky, thanh todn tien cho ngudi ban, ghi
N gT K 331 - Phai tra cho ngudi ban
Co TK 111,112 (So phai tra dinh ki bao gom ca goc va lai

tra cham phai tra dinh ky)
* Dong thdi, tinh vao chi ph i so lai tra cham, tra gop phai tra tung ky, ghi
Ng TK 635 - Chi phi tai chfnh
Co TK 242 - Chi phf tra trudc dai han
(15) Trudng hgp nhan TSCD do dugc tai trg, bieu tang dua vao dung ngay
cho san xuat, kinh doanh, ghi:
N g T K 211 - TSCD huu hinh
Co TK 711 - Thu nhap khac
Cac chi phf khac lien quan true tiep den TSCD dugc bieu tang, tai trg tfnh
vao nguyen gia:
N gT K 211 - TSCD huu hinh
C oT K 111,112..
(16) Trudng hgp TSCD hiru hinh tu che:
Khi su du n g san pham do doanh nghiep tu che tao chuyen thanh TSCD
huu hinh su dung cho san xuat, kinh doanh, ghi
*

Ng TK 632 - Gia von hang ban
Co TK 154 - Chi phf san xuat, kinh doanh dd dang
(Neu san xuat xong dua vao sir dung ngay, khong qua kho)
Co TK 155 - Thanh pham (Neu xuat kho ra sir dung)

174

*

Dong thdi, ghi tang TSCD huu hinh

Ng TK 211 - TSCD hiru hinh
Co TK 512 - Doanh thu noi bo
(Theo gia thanh thuc te ciia san phaim)
*
Chi p h i lap dat, chay thvt, ghi
N g T K 211 - TSCD huu hinh
C oT K 111,112, 331...
(17) Truong hgp TSCD hiru hinh mua duoi hinh thuc trao doi:
* TSCD huu hinh mua du&i hinh thuc trao doi vdi TSCD huu hinh tuong
tu: Khi nhan TSCD dua vao sue dung cho SXKD, ghi
Ng TK 214 - Hao mon TSCD
(Gia tri da khau hao ciia TSCD dua di trao doi)
Ng TK 211 - TSCD hiru hinh (Nguyen gia TSCD nhan ve theo gia
tri con lai cua TSCD dua di trao doi)
Co TK 211 - TSCD huu hinh (Nguyen gia TSCD dua di
trao doi)
*
TSCD huu hinh mua dudi hinh thuc trao doi vdi TSCD huu hinh
khong tuong tu
* Khi giao TSCD huu hinh cho ben trao doi, ke toan ghi giam TSCD:
Ng TK 214 - Hao mon TSCD (Gia tri da khau hao)
Ng TK 811 - Chi phi khac (Gia tri con lai ciia TSCD dua di trao d6i)
Co TK 211 - TSCD huu hinh (Nguyen gia)
* Dong thoi, ghi tang thu nhap do trao doi TSCD:
Ng TK 131 - Phai thu ciia khach hang (Tong gia thanh toan)
Co TK 711 - Thu nhap khac

(Gia tri hgp ly ciia TSCD dua di trao doi)
Co TK 333 (33311)- Thue va cac khoan phai nop nha nuoc.
(neu co)
* Khi nhan dugc TSCD huu hinh do trao ddi:
N g T K 211 - TSCD huu hinh
(Gia tri hgp ly ciia TSCD nhan dugc do trao doi)
Ng TK 133(1332) - Thue GTGT dugc khau trir (Neu co)
C oTK 131 - Phai thu ciia khach hang (T6ng gia thanh toan)

175


• Truong hop phai thu them tien do gia tri hop ly cua TSCD dem di trao doi
Ion hon gia tri hop ly cua TSCD nhan duoc do trao d6i thi khi nhan duoc tien ghi:
N oT K 111, 112 (So tien thu them)
Co TK 131 - Phai thu cua khach hang
Truong hop phai tra them tien do gia tri hop ly cua TSCD dem di trao doi
nho hon gia tri hop ly cua TSCD nhan duoc do trao doi thi khi tra them tien ghi:
N oT K 131 - Phai thu cua khach hang
Co TK 111,112 (So tien thu them)
(18)

Trudng hop mua TSCD huu hinh la nha cua, vat kien true gdn lien voi

quyen sir dung dat, dua vao dung ngay cho hoat dong SXKD, ghi:
N oT K 211 - TSCD huu hinh
N gT K 213 - TSCD vo hinh (Quyen sir dung dat)
N gT K 133(1332) - Thue GTGT dugc khau tru (Neu co)
C oT K 111. 112, 331..
3.2. Ke toan giam TSCD huru hinh

TSCD huru hinh cua don vi giam do nhieu nguyen nhan nhu: nhugng ban,
thanh ly, mat, phat hien thieu khi kiem ke, dem gop von lien doanh. di£u chuyen
cho don vi khac, thao do mot hoac mot so bo phan...
Trong moi truong hop giam TSCD huu hinh, ke toan phai lam day du moi
thu tuc, xac dinh dung nhung khoan thiet hai va thu nhap (neu co) de ghi s6 theo
tung trudng hgp cu the.
(l)T rudng hgp nhugng ban TSCD
TSCD nhugng ban la nhung TSCD khong can dung hoac dung khong co
hieu qua. Khi nhugng ban. can lam day du cac thu tuc can thiet (lap hoi d6ng
xac dinh gia, thong bao cong khai, to chuc dau gia, lap bien ban giao nhan
TSCD,...).
* Cdn c u vao chung tu nhuong ban, chung til thu tien, ghi so phan anh
sd thu ve nhugng ban
Trudng hop doanh nghiep nop thue GTGT theo phuong phap khau tru:
N gT K 111, 112, 13i
Co TK 711 - Thu nhap khac (Gia ban chua thue GTGT)
Co TK 333(33311) - Thue va cac khoan phai nop Nha nuoc

176


+ Trudng hap doanh nghiep nop thue GTGT theo phuong phap true tiep:
No TK 111 - Tien mat
No TK 112 - Tien giri ngan hang
N gT K 131 - Phai thu cua khach hang
Co TK 711 - Thu nhap khac (Tong gia thanh toan)
*

Cdn cu vao bien ban giao nhan TSCD, phan anh phan gid tri cdn lai

vao chi phi vd ghi giant nguyen gid, gid tri hao mdn
+ Truong hgp TSCD huu hinh dem nhugng ban dung vao san xuat kinh
doanh:
Ng TK 214 - Hao mon TSCD (Gia tri da hao mon)
Ng TK 811 - Chi phi khac (Gia tri con lai)
Co TK 211 - TSCD huu hinh (Nguyen gia)
+ Truong hgp TSCD huu hinh dem nhugng ban diing vao hoat dong su
nghiep, du an:
Ng TK 466 - Nguon kinh phf da hinh thanh tai san (Gia tri con lai)
Ng TK 214 - Hao mon TSCD (Gia tri da hao mon)
Co TK 211 - TSCD hiru hinh (Nguyen gia)
+ Truong hgp TSCD huu hinh diing cho phuc lgi:
N g T K 431 (4313) - Quy khen thudng, phuc lgi (Gia tri con lai)
Ng TK 214 - Hao mon TSCD (Gia tri da hao mon)
Co TK 211 - TSCD huu hinh (Nguyen gia)
*

Cdc chi p h i phat sinh lien quan den viec nhuong ban TSCD (neu co)

cung duoc tap hop vao ben N o TK 811 - Chi ph i khac
N g T K 811 - Chi phf khac
No TK 133 - Thue GTGT dugc khau trir (Neu co)
C oT K 111 - Tien mat
Co TK 112 - Tien giri ngan hang
Vf du: Doanh nghiep nhugng ban mot o to tai. nguyen gia 540.000.OOOd,
gia tri hao mon luy ke 240.000.OOOd. Gia ban dugc nguoi mua chap nhan thanh
toan 352.000.OOOd (da co thue GTGT 10%). Chi phf tan trang, sira chua tai san
truoc khi ban thue ngoai tra bang tien mat (phieu chi sd 15) 5.500.OOOd (Gom
ca thue GTGT 10%).

177