Thực trạng hạch toán hoạt động đầu tư vào công ty con ở Việt Nam

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LỜI NÓI ĐẦU
 
!" #$%&'%()*++',-
+'&.+"/"001'
"/23)4 '56
3$+',+'&7839:&'.
;.<)=+>$7!"+',?@
ABC&'@."/D+'
&+'&:+',7:&(E1
."/)
FG"0'#H07<053
.<;I2 J=K;!9%(&
 #$E;!"LM<N&&"0
?!.(7<"0)
O;!<P.&(' (&?E;
&%&!"&"0;>&9
.Q!")FMR&8(&<&9!"&+
'&)
S'T%1$3BG(B7
#?)*&"/Q<??D+3'&8)
Em xin chân thành cảm ơn!
Sinh viên: Vũ Thị Phượng
Website: Email : Tel : 0918.775.368
Website: Email : Tel : 0918.775.368
I.Những vấn đề chung về các khoản đầu tư vào công ty con.
1. Những khái niệm cơ bản.
1.1) Khái niệm công ty mẹ.
O?G7<7+',&&<)U&<
#H'"/L#%:789NVO+',&
&<.%&"/.W<QX&'@D

.?"H?<9W&&5#.Y1.
&(<%&D(<#&&5+'<&
&"/+'&&G#1<#&
?X&$'>"8 G@V)
&G'<+93G<Z%&&&&
[?+',X&QAD&?)O+',T
1#1.V,V37$<?8\+'<&&7
&5#7<C0&(<%&)']'X&.Y
1+',?<#&"/+'<&&)
O?H+',.&(#N
O+','7.1<#&+'<&&X&
'7.1A1?)O+',.&('^G<?#1D
"0)SEW39'"0T@+'&
&.+',&&+'''7.153<
#&+'<&&)O+',.&('"R<+37$)
O+',#$<#&+'<&&X&
_.?&+'<)FH'..&(+',23')T
<+',_.?.0G&+'<0
<#&"/&(D+'<&&)
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1&5+3A'7+)O+',.&(
'^G<+'#$3A'+?@A'@
Website: Email : Tel : 0918.775.368
Website: Email : Tel : 0918.775.368
&&)'+'<&&G#1<
#&D+',"/#%:3A'7+?)
O+',@"R<#&+'<&&7
@"R:)=&"R/'+'<&&G
#1<#&D+',"/:#9`+',)
O+',"8<#&+'<&&

+#%:"8)F?."R/+',I(&"/
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#1<#&D+',"/#%:"8::
:?)
='#1H.&(TAG"8)=&1'&
&+',<#&$+'&<X&
$(<)O\(+',<#&&5
#+'&X&_.?MR<#&&5#
+'&<X&+@"R&5"8)))
=+>$7!"+',?@AB
C&'@."/D+'&E1

a

b

b
H
a
&
c
)d'7#$X.(&+',<
b
W
0+'&+
a
'@
c
2 9.QH#1
D@"R

e
""
e
H
f

c
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+',&+'&'@%D)O+'&
"/+',?ghhi0+',#6#"
f
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
b
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a
8
b
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a
+',?'7'@&&"
e
G7C
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#6?j
f
560+',)='0_.?
"/'7+',kD# <#&@"0&+
'&&(W
c

::./A."/D+',)
Website: Email : Tel : 0918.775.368
Website: Email : Tel : 0918.775.368
1.2) Khái niệm công ty con.
4'?<7<7+'&)U&X&<"/#
%:7G.NV+'&.$%&&&"/
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1'G#1<#&D+',X&$'>
"8 G@V)
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O+'&:&!3@+',<#&&3L
2 3'&(<%&5%]?k?"H
.)O+'&.&('^G&+',#$ghhiD
+'&&53@<#&%&'7.1A"0)
O+'&:L!T3@+',<#&&
#.Y1G@"&(A%:@"R&5+)O+
'&.&('^G<+',<+#$ghhiD+'&
&5<+!"&+'&T<#&+'&+
@"R&5"8)))
&$+'&.(?30:
&#17D+',E:::D&)
='75.Q
f
+'&He&&.1D&
9.Q7&(<%&D)
1.3) Tập đoàn.
Bao M+',+'&&52+')
1.4) Báo cáo tài chính hợp nhất.
S&&A/GN.3&&AD&"/
3'"3&&AD%&)S&&'"/.8#

/G3&&D+',+'&X&')
Website: Email : Tel : 0918.775.368
Website: Email : Tel : 0918.775.368
2) Quyền hạn, trách nhiệm của công ty mẹ, công ty con.
2.1) Quyền hạn, trách nhiệm của công ty mẹ.
l=X&.%&Dd4"0O4&mI4ODY
#nhophhqod4gg'prggWphhqs
F7gtu)d'7D+',0+'&
g)=Z&.&(.QD+'&+',1'7
Y:D0".D#$&52+&
0+'&X&'@"8 Dv'.?.)
p)4/M&%@<$+',+'&7
9"/.1.3\X&7<%:0
D.Q.L"R/'@(<&9gF7')
w)="R/+',&`'7DD#$
&52+3+'&91&(<%&0
+.<%&3"R&51&(<+#./<+
73]/.Q&WA?.H'(&+'&+
',9@7(?)
t)"R9.QD+',@73+
'&1&(<%&'@(<&9wF7'9.0
]+',@7(?)
q)="R/+',<+73]&+'&X&'@(
<&9wF7'D/&52+?#$AGgi7
.D+'&?'7H%A&5H%+'&B
+',73](&+'&)
n)="R/&(<%&"'@(<&9wF7'%&
+'&1X.(./A&+'&<D]+',
+'&"/"./?9.0]+',&9<&9./
"/"?&+'&3@(

2.2) Quyền hạn, trách nhiệm của công ty con.
l=X&@@gqwophhtoF-Ox'
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Website: Email : Tel : 0918.775.368
Website: Email : Tel : 0918.775.368
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N9.Q#%:.&(#%&
+',!"@"0+',79#%:
M.1y?'71D<%&8##%:"M.1D
+']/0!@"R:"8/<
&(<%&D+',y !"&5"/
+',&2 1%1!"z
3. Những vấn đề liên quan đến báo cáo tài chính hợp nhất.
l=X&.%&Dd4"0O4&mI4ODY
#nhophhqod4gg'prggWphhqs
F7gt{)S&&AD+',+'&
g)&R<;WA&3&&.X&'@
D.+',B9.3&&#H'N

sS&&A/GD?+'X&'@D.7
<&y
3sS&&2/<9<%&EWD?+'y
sS&&2/+9.Q7D?+')
p)"R@.3&&'@(<&9gF7'"
"/.3&&?""/!'D3&&AD
+'&)
w)?'!D"R(%X&.D+',"R(
%X&.D+'&9G3&&.+
!"'@.3&&A/G3&&2/D
?+')
t)="R/<+3&5<+R73&&%&+'&
.?+#.<+A^&59(&"R9.Q
+',#%:3&&?.3&&A/G3&&2
/D?+')
q)=&"R/"R9.Q+',I%:3!
&(`'7k<+"/3&&.+
Website: Email : Tel : 0918.775.368
Website: Email : Tel : 0918.775.368
!"'@L+'&"R9.Q+',k.
3&&A/G3&&2/D?+')S&&?
M&5<+M+L+'&?"9?9!
!&5#.)
n)O3&&.'&AEWD+',D
+'&3&&A/G3&&2/D9?+'
9"/."$(:#AD+',)S9#&D3&&.
'@(<&9'9?D+',.I2
)
u)F0+'&&3&&.X&'@D
.B9.3&&2/73&%@<0

+',)
II. Hạch toán các khoản đầu tư vào công ty con theo chế độ hiện hành.
1.Tài khoản sử dụng.
1.1) Tài khoản sử dụng.
-=<&9'<+9#!"+',!"1
&5&+'&)O<&9!"'"/9=
ppg-F!"&+'&)
lps=<&9ppg-F!"&+'&
sF2=<&9ppg|F!" <&%(}=<&9ppg
|F!"&+'&})
3s%<G"8<&D=<&9ppg|F!"&
+'&})
=<&9ppg%]9@?3<&9
!"&+'&)&9!"&+'&3&MN
lgs)O2%&. T^?D+',&
+'&&(X&.&(+'2!)O2?M2
"R2"I)
Website: Email : Tel : 0918.775.368
Website: Email : Tel : 0918.775.368
O+',.D#$2"R(O+'&?'7
F(2+? 3!&4M9@?'73'
G7C7#232#7."8<%&H
./X&'@&7.&(D%&)O+',.D
#$2"/"2 <9&(<%&D+'
&"MRD#$2[9@D&<+'&
.~9l&5#9sX&7.D%&v#9%&
)
lps)&9!"&+'&&(X&.&(+'
"0+'=44+'2!"0.&(
%&<)

1.2) Kết cấu và nội dung của tài khoản 221- Đầu tư vào công ty con.
Bên Nợ:
•@1<&9!"&+'&W)
Bên Có:
•@1<&9!"&+'&9)
Số dư bên Nợ:
•@1<&9!"&+'&?D+',)
=<&9ppg-F!"&+'&?p<&9GpN
-=<&9ppgg-F!"2:x9@?3
D.&(2!"&+'&D+',)
-=<&9ppgp-F!"<:x9@?3
D.&(!"<&+'&D+',)
1.3) Hạch toán Tài khoản 221 - Đầu tư vào công ty con cần tôn trọng một số
quy định sau
lgs)!"&+'&9"/9X&3&M
l€sAl?s"NOA+0&%@.A
AH)))
Website: Email : Tel : 0918.775.368
Website: Email : Tel : 0918.775.368
lps)&9#2X&%•<&9!"&L+'&X&
12A1!"&+'&)))
lws)x9(&!'D<@R<&9L+'&l.I2
.I<%&sDWA&3&&AD+',)
O2 ./"/L+'&"/(&&%&&(
AWD+',)
2. Phương pháp hạch toán một số các nghiệp vụ đầu tư vào công ty con.
l=X&+""0%k1`1#pgs
lgs+',2&5!"&+'&3E7X&
<?!"&5<&9!"(+'&W &<&9
71!"&+'&N

/=ppg-F!"&+'&
O?=ggg-=75y&5
O?=ggp-=7H
O?=wtg-'%()
FMR#2&S9H<&X&%•L.&(2
X&l!"&+'&3E2D+'
&s)
lps?A#7++0&%@3&
2&51!"&+'&N
/=ppg-F!"&+'&
O?=gggggp)))
lws="R/'<&9!"&+'.<.%&+:
A<&9!"&+'&N
/=ppg-F!"&+'&
O?=ppp-?.%&&5
O?=ppw-F!"&+'.<
O?=pp{-F!"%(<
O?=gpg-F!" <&>(<)
Website: Email : Tel : 0918.775.368
Website: Email : Tel : 0918.775.368
ltsOWA"/+3&2 .I<%&&5
"/77<&9.I"/L+'&N
/=gggggp
/=gwg-x9<y&5
/=ppg-F!"&+'&l="R/.I"/.(W
!"&+'&-?s
O?=qgq-‚&&(A)
lqs'2<&9!"&+'&<&9!"&+
'.<&5<&9!".+:AN
/=gpg-F!" <&>(

/=ppw-F!"&+'.<
/=pp{-F!"%(<
O?=ppg-F!"&+'&)
lnsM.Q!"&+'&#.~7M
!"N
/=gggggp
/=gwg-x9<
/=nwq-OAAl0<&9.~!"<+Ms
O?=ppg-F!"&+'&)
lusM.Q!"&+'&#.I7M
!"N
/=gggggp
/=gw{-x9<
O?=ppg-F!"&+'&
O?=qgq-‚&&(Al0<&9.
.I!"Ms
Website: Email : Tel : 0918.775.368
Website: Email : Tel : 0918.775.368
III. Thực trạng hạch toán hoạt động đầu tư vào công ty con ở Việt Nam
và một số kiến nghị.
1. Thực trạng hoạt động đầu tư vào công ty con.
4'0++',-&<+9.70ƒ)
7&^'.07%:+'%&$"
D?)O"00%:X&p%(+7+',-
&N= G.+',T!"&+'&7Al&.%
&'s)=X&%('.$+',+'&T+
!"A)='9G'E#1#9#D++',
&<+9%&.&5$'@A%1QD
D"0''!9.Q%'QA)*%&<%&
 AM&?"R?!<%&&5

X&7#H&?)?&5.?!5@
"R&578&+&((&@D5
l"<'.9&5Hs)O?$A%:G1
7G7')
vG'"0*P.A%:)$WLg{{h?I?G7+
'&(&$+<)4C.M&7
<)#7#69./ #6A)F.(
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</.(0X&.&(/M.#1/A
!9A2#9^G)F?.#1X&%C:A
].%,30%&<)„+'<]<
%&5l1`.sC[<Q</ME<#&
9."/3)F?.#1X&7)m%
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#6"/57<)=".|(<%&}.
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