Ebook Kế toán tài chính (Sách dùng cho sinh viên các trường đại học, cao đẳng, trung học chuyên nghiệp khối ngành kinh tế) Phần 2 - PGS.TS. Võ Văn Nhị (chủ biên)

Chitting 1 2
KE TOAN BAT fitiNG SAN BAU Ttf
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TRONG BOANH NGHIEP
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A- KE TOAN BAT DONG SAN DAU TlT
1. KHAI NIEM
Bat dong san (BDS) dau ttf bao gom cac loai tai san: quyen sii
dung dat, nha hoac mot phan nha hoac ca nha va dat, cor sof ha tang
do ngtfdi chu sd hufu hoac ngifdi di thue tai san theo hop dong thue tai
chinh ndm gift nhim muc dich thu lori tif viec cho thue hoac chcf tang
gid, chuf khong phai de:
- Suf dung trong san xuat, cung ufng hang hoa, dich vu hoac suf
dung cho muc dich quan ly
- Ban trong ky kinh doanh thong thtfdng
Nhtf vay, cac loai BDS sau day khong dtfcfc coi la BDS dau ttf:
+ BDS mua de bdn trong ky kinh doanh thong thtfdng hoac xay
dtfng de bdn trong ttfcfng lai gan
+ BDS xay dtfng cho ben thuf ba
+ BDS chu sd hufu suf dung
+ BDS dang trong qua trinh xay dtfng vdi muc dich de suf dung
trong ttfcfng lai dtfdi dang BDS dau ttf

2. M 0T SO QUY DINH LIEN QUAN DEN KE TOAN BAT DONG
s An d a u TU
(1) Mot bat dong san dau ttf dtfcfc ghi nhan la tai san phai thoa
man dong thdi hai dieu kien sau:
a) Chic chan thu dtfcrc ltfi Ich kinh te trong ttfcfng lai;
b) Nguyen gid cua bat dong san dau ttf phai dtfcfc xdc dinh mot
cach dang tin cay.
(2) Bat dong san dau ttf phai dtfcfc xdc dinh gid tri ban dau theo
nguyen gid. Nguyen gid cua bat dong san dau ttf bao gom ca cdc chi phi
giao dich lien quan trufc tiep ban dau.
(3) Cac chi phi lien quan den bat dong san dau ttf phat sinh sau
ghi nhan ban dau phai dtfcfc ghi nhan la chi phi san xuat, kinh
doanh trong ky, trif khi chi phi nay c6 kha nang chac ch in 1dm cho
bat dong san dau ttf tao ra lori Ich kinh te trong ttfcfng lai nhieu horn
336







mtic hoat dong dirge danh gia ban dau thi dirge ghi tdng nguyen gia
bat dong san dau tir.
(4) Sau ghi nhan ban diu, trong thoi gian nam giuf, cho thue hoat dong
bat dong san dau tir dirge xac dinh theo nguyen gia, so khau hao luy ke va gia
tri con lai.
(5) Viec chuyen tir bat dong sdn d£u tuf sang bat dong san chu sd
hufu suf dung hay hang ton kho va ngtfgc lai chi dirge thtfc hien khi co
sir thay doi ve muc dich suf dung nhuf cac trtfdng hgp sau:

a) Bat dong san dau tir chuyen sang bat dong san chu sd hufu suf
dung khi chu sd hufu bat dau suf dung tai san nay;
b) Bat dong san diu tir chuyen sang hang ton kho khi chu sd hufu
bat dau trien khai cac cong viec sufa chufa, cai tao nang cap odn thiet
cho muc dich ban;
c) Bat dong san chu sd hufu suf dung chuyen sang bat dong san dau
tuf khi chu sd hufu ket thuc suf dung tai san do;
d) Hang ton kho chuyen sang bat dong san dau tir khi chu sd hufu
bat dau cho ben khac thue hoat dong;
e) Bat dong san xay dtfng chuyen sang bat dong san dau ttf khi
ket thuc giai doan xay dtfng, ban giao dtfa vao dau ttf (trong giai doan
xay dtfng phai tuan theo Chuan mtfc ke toan so' 03 - "Tai san co dinh
hufu hinh").
(6) Khi mot doanh nghiep quyet dinh ban mot bat dong san dau ttf
ma khong co giai doan sda chufa, cai tao nang cap thi doanh nghiep vdn
tiep tuc ghi nhan Id bat dong san d&u ttf cho den khi bat dong san dau ttf do
dtfgc ban ma khong chuyen thanh hang ton kho.
(7) Doanh thu tir viec ban bat dong san dau ttf dtfgc ghi nhan la
toan bo gia ban (gia ban chtfa co thue GTGT doi vdi trtfdng hgp doanh
nghiep ap dung phtfcfng phap tinh thue GTGT theo phtfcfng phap khau
trir thue).
Trtfdng hgp ban bat dong san dau ttf theo phtfang thufc tra cham
thi doanh thu dirge xae dinh theo gia ban tr a ngay (gia ban chtfa co
thue GTGT doi vdi trtfdng hgp doanh nghiep ap dung phtfang phdp tinh
thue GTGT theo phtfang phap khau trir thue). Khoan chenh lech giufa gia
ban tra cham va gia ban tra ngay vd thue GTGT dtfgc ghi nhan la doanh
thu tien lai chtfa thtfc hien theo quy dinh cua. Chuan mtfc ke todn so 14 -
"Doanh thu va thu nhap khac".
(8) Doi vdi cac dan vi chuyen kinh doanh bat dong san thi dtfgc ke
todn theo cac trtfdng hgp sau:

- Doi vdi cac bat dong san khi mua ve da xac dinh ro muc dich de
bdn trong ky dtfgc ke toan tuan theo Chuan mtfc ke todn so' 02 “Hang
ton kho”;
337







- Doi vdi bat dong san khi mua ve chua xac dinh ro difac muc dich
siif dung trong tifang lai hoac mua v4 de chuyen cho thue hoat dong
(thoa man di§u kien ghi nhan BDS dau tif) thi dufo’c ke toan tuan theo
Chuan mifc ke toan so 05 “Bat. dong san dau tuf”.
(9) Rieng doi vdi cac doanh nghiep la ngan hang, to chufc tin
dung va to chufc tai chlnh khac, viec ke toan BDS dau tif dufcfc hifdng
d§n trong mot v&n ban rieng ma khong ap dung theo quy dinh tai
thong tif nay.
3. TINH GlA BAT DONG SAN DAU TlT
Bat dong san dau tif difac ghi nhan theo nguyen gia. Nguyen gia
cua bat dong san dau tif la toan bo cac chi phi (tien mat hoac tifang
difang tien) ma doanh nghiep bo ra hoac gia tri hap ly cua cac khoan
khac difa ra trao doi de co difcrc bat dong san d&u tif tinh den thdi
diem mua hoac xay difng hoan thanh bat dong san dau tif do.
Tuy thuoc vao tifng trifdng hcrp, nguyen gia cua bat dong san d&u
tif difac xac dinh nhuf sau:
3.1. Mua s&m
- Nguyen gia cua bat dong san dau tif difac mua bao gom gia mua
va cac chi phi lien quan trifc tiep den viec mua, nhif: Phi dich vu tu

van v§ luat phap lien quan, thue trifdc ba va chi phi giao dich lien
quan khac,
- Trifdng hap mua bat dong san dau tif thanh toan theo phifang
thufc tra cham, nguyen gia cua bat dong san dau tif difac phan anh
theo gia mua tra tien ngay tai thdi diem mua. Khoan chenh lech gitfa
gia mua tra cham va gia mua tra tien ngay difac hach toan vao chi phi
tai chlnh theo ky han thanh toan, trif khi so" chenh lech do difac tinh
vao nguyen gia bat dong san dau tif theo quy dinh cua Chuan mufc ke
toan so" 16- "Chi phi di vay";
3.2. Xay dtfng
Nguyen gia cua bat dong san dau tuf tif xay difng la gia thanh thifc
te va cac chi phi lien quan trifc tiep cua bat dong san dau tuf tinh den
ngay hoan thanh cong viec xay difng;
3.3. Thue ta i chlnh
- Trifdng hap bat dong san thue tai chlnh vdi muc dich de cho
thue hoat dong thoa man tieu chuan ghi nhan la bat dong san dau
tif thi nguyen gi& cua bat dong san dau tif do tai thdi diem khdi
dau thue difac thifc hien theo quy dinh cua Chuan mifc ke" toan so"
06 - “Thue tai san”.
Cac chi phi sau khong difac tinh vao nguyen gia cua bat dong san
dau tuf:
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- Chi phi phat sinh ban dau (trir trudng hop cac chi phi nay la can

thiet de dua bat dong san dau tu vao trang thai s&n samg suf dung);
- Cac chi phi khi mdi dua bat dong san d§u tu vao hoat dong lan
dau trudc khi bat dong san dau tu dat tdi trang thai hoat dong binh
thudng theo du kien;
- Cac chi phi khong binh thudng ve nguyen vat lifeu. lao dong hoac
cac nguon luc kh&c trong qua trinh xay dung bat dong s an d&u tu.
4. KHAU HAO BAT DONG SAN DAU TIJ
Trong qua trinh nam giuf chd tang gia, hoac cho thue hoat dong
phai tien hanh trich khau hao bat dong san dau tu. Khau hao bat dong
san dau tu duac ghi nhan la chi phi kinh doanh trong ky. Doanh
nghiep co the dua vao cac bat dong san chii sd hufu s;uf dung cung loai
de udc tinh thdi gian suf dung htfu Ich va xac dinh phuang phap khau
hao cua bat dong san dau tu.
5. KE TOAN CHI TIET
Ke toan chi tiet BDS dau tu dugc thuc hien tu nhir' TSCD.
6. K E TOAN TONG H 0 P
6.1. Tai khoan sii dung
Ke toan tong hcfp BDS dau tu sii dung TK 217 “B>at dong san dau
tu \ Ket cau tai khoan nay nhu sau:
Ben Ng: Nguyen gia bat dong san dau tu tang len.
Ben Co: Nguyen gia bat dong san dau tu giam xuong.
S d du ben Ng: Nguyen gia bat dong san dau tu hien cd.
6.2. Phtfcfng phap phan anh
(1) Khi mua bat dong san dau tu theo phuang thufc tra ti§n ngay:
a) Neu doanh nghiep nop thue GTGT theo phuong phap khau truf, ghi:
Ng TK 217 - Bat dong san dau tu
Ng TK 133 - Thue GTGT dugc khau trif (13312)
Cd cac TK 111, 112, 331.
b) Neu doanh nghiep nop thue GTGT theo phiftfng phap tinh true
tiep tren, ghi:

Ng TK 217 - Bat dong san d?lu tu
Cd cac TK 111, 112, 331.
(2) Khi mua bat dong san dau tu theo phuang thufc tra cham:
Ke toan ghi:
- Neu doanh nghiep nop thue GTGT theo phuang phap khau trif se ghi:
Ng TK 217 —» Ghi theo gia tra tien ngay
Ng TK 242 —> Lai tra cham
Ng TK 133 -> Thue GTGT dau vao
Cd TK 331 —> Tong so' tien phai thanh toan
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- Neu doanh nghiep nop thue theo phifong phap true tiep, se ghi:
No TK 217 —> Ghi theo gia tra tien ngay (da co thue)
No TK 242 —> Lai tra cham
Co TK 331 —> Tong so' tiln phai thanh toan
(3) Khi nhan difcrc BDS dau tif cho XDCB hoan thanh, k£ toan ghi:
No TK 217
Co TK 241
(4) Khi chuyen BDS chu sd huU sif dung (tufc la TSCD) thanh BDS dau tu,
ke toan se ghi:
- Chuyen NG:
Ncr TK 217
Co TK 211, 213
- Chuyen

gia
tri hao mon:
No TK 2141 (2143)
C6 TK 2147
(5) Khi chuyen hang hoa BDS thanh BDS dau tif, ke toan ghi:
No TK 217
Co TK 156 (1567)
(6) Khi ban BDS dau tif, ke toan phan anh cac noi dung:
- Ghi nhan doanh thu:
No TK 111, 112, 131
C6 TK 511 (5117) -» Gi£ b in
Co TK 333 (3331) -> Thue GTGT
Neu doanh nghiep nop thue theo phtfOng phap trifc tiep, ke toan ghi:
No TK 111, 112, 131
Co TK 511 (5117)
- Ghi giam BDS dau tif:
No TK 214 (2147) -> Gia tri hao m6n
No TK 632 —>
G ia
tri con lai
C6 TK 217 —> Nguyen
gia
(7) Khi chuyen BDS dau tif thanh hang h6a BDS, ke toan ghi:
No TK 156 (1567) ->
G ia
tri c6n lai
No TK 214 (2147) ->
G ia
tri hao mon
C6 TK 217 —> Nguy§n

gia
(8) Khi chuyen BDS dau tuf thanh BDS chu scr httu suf dung, kg'
toan ghi:
- Chuyen NG:
No TK 211 (213)
Co TK 217
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- Chuyen gia tri hao mon:
No TK 2147
Co TK 2141 (2143)
(9) Khi khau hao BDS dau ttf dang nim giuf chd tang gid va dang
cho thue hoat d<?ng, ke toan ghi:
No TK 632
Co TK 214 (2147)
Dong thdi can cuf vao khau hao da tinh ghi don ben No TK 009 “Ngudn
von khau hao”
(10) Khi cho thue hoat dong BDS dau to, ke toan phan anh cac noi dung:
- Ghi nhSn so tien khach hang tra trtfdc ve khoan tiln thue:
No TK 111, 112
Co TK 338 (3387) -» Gia chua co thue
Co TK 333 (3331) -> Thue GTGT
- Ket chuyen doanh thu cua ky ke toan
No TK 338 (3387)

Co TK 511 (5117)
Sang ky ke toan sau tiep tuc ket chuyen doanh thu nhtf tren
Doi vdi doanh nghiep nop thue GTGT theo phuong phap trifc tiep,
ke toan phan anh nhir sau:
- Ghi nh&n tidn cho thue nhan trudc:
No TK 111, 112
Co TK 338 (3387) -> Gia da co thue GTGT
- Ket chuyen doanh thu cua ky ke toan:
No TK 338 (3387)
Co TK 511 (5117)
- Cuoi k$r khi xac dinh duoc sd thue GTGT phai nop
No TK 511 (5117)
Cd TK 333 (3331)
Cac khoan chi phi phat sinh lien quan den hoat dong cho thue
BDS dau tif:
- Neu chi phi phat sinh trong ky khong qua ldn thi tinh het vao gia
vo'n hang ban.
No TK 632
No TK 133 —> Thue GTGT d§u vao (neu co)
Cd TK 111, 112, 331,
- Neu chi phi phat sinh ldn thi trtfdc het ghi nh^n qua TK 142
(1421) hoac 242
No TK 142 hoac 242
No TK 133 —> Thue GTGT dlu vao (neu co)
Cd TK 111, 112, 331,
341

Sau do khi phan bo dan vao gia von hang ban se ghi:
No TK 632
Co TK 142 (242)
- Neu can theo doi chi phi de tinh gid thanh dich vu cho thue thi
phan anh ttfong ttf trong phan ke toan TSCD cho thue hoat dong da
giOi thieu of chuong K§' toan tai san co dinh
(11) Khi nhtfong ban hoac thanh ly BDS dau tu, ke toan phan anh
cdc noi dung:
- Phan anh BDS ddu tu giam xuong
No TK 214 (2147) —> Gia tri hao mon
No TK 632 —> Gia tri con lai
Co TK 217 —> Nguyen gia
- Ghi nhan khoan tien thu dtfgc do nhtfgng ban hoac thanh ly
No TK 111, 112, 131
Co TK 511 (5117) -> Gia ban
Co TK 333 (3331) -> Thue GTGT
Neu doanh nghiep n6p thue theo phuong phap tru'c tiep, ke toan se ghi:
No TK 111, 112, 131
Co TK 511 (5117)
- Truong hop ban theo phuong thufc tra cham, tra gop ke toan se ghi:
No TK 111, 112, 131
Co TK 511 (5117) —> Gia ban tinh theo gia tra ngay
Co TK 338 (3387) Lai tra cham
Co TK 333 (3331) Thue GTGT
Dinh ky ket chuyen khoan lai tra cham:
No TK 338 (3387)
Co TK 515

Neu doanh nghiep nop thue GTGT theo phuong phap true tiep, kt;
toan se ghi:
No TK 111, 112, 131
Co TK 511 (5117) —> Gia ban tra ngay co thue GTGT
Co TK 338 (3387) Lai tra cham
Dinh ky cung ket chuyen lai tra cham:
No TK 338 (3387)
Co TK 515
- Cac khoan chi phi phuc vu cho viec nhtfgng ban, thanh ly BDS dau ttf,
ke toan se ghi:
No TK 632
No TK 133 Thue GTGT dau vao (neu co)
Co TK 111, 112, 331,
342







Chitting 1 3
KE TOAN HOAT BONG BAO TO TAI CHINH
■ ■
TRONG DOANH NGHIEP
Dau tuf tai chinh la hoat dong khai thac, suf dung nguon luc tiln
cua doanh nghiep de dau tu ra ngoai doanh nghiep nham tang thu
nhap va nang cao hieu qua hoat dong kinh doanh cua doanh nghiep.
Noi cach khac, tien von dugc huy dong tu' moi nguon lire cua doanh
nghiep, ngoai viec suf dung de thufc hien hoat dong san xuat kinh

doanh tai doanh nghiep thi doanh nghiep con co the dau tu* vao cac
doanh nghiep, linh vUc khac de nang cao hieu qua suf dung dong von,
lam sinh lgi von nhiT: dau tuf vao thi trUo'ng chufng khoan, gop von lien
doanh, cho vay von
1. KE TOAN CAC KHOAN DAU TU CHLfNG KHOAN
1.1. Noi dung
Dau tuf chufng khoan la hoat dong dau tir tai chinh dung von nhan
roi de mua cac loai chufng khoan nham muc dich hudng lai hoac chia
se lgi Ich va ca trach nhiem vo’i doanh nghiep khac cung nhir suf dung
chufng khoan lam doi tirgng kinh doanh.
Chufng khoan bao g6m: Co phieu va trai phieu.
* Co phieu: la chufng chi phap ly xac nhan phan von gop ciia chu sd
hufu vao cac cong ty co phan, cac chu sa hufu nay dirge goi la cac co dong.
Co dong dufgc hudng lgi trie co phan - goi la co trie, c&n cuf vao ket
qua hoat dong kinh doanh cua cong ty co ph&n, nhirng dong thdi cung
phai chiu rui ro khi cong ty bi thua 16, giai the hoac pha san theo dieu
lc cong ty co phan hoac luat pha san doanh nghiep.
* Trai phieu: La chting chi vay ng co ky han va cd lai do Nha nuftic
hoac cua doanh nghiep phat hanh nham vay von de dau tir phdt trien.
Trai phieu gom cac loai sau:
- Trai phieu Chinh phu: La chting chi vay ng cua Chinh phu do Bo
Tai chinh phat hanh dirdi cac hinh thufc: Tin phieu kho bac Nha nirdc,
trai phieu kho bac Nha nirdc, trai phieu cong trinh.
+ Tin phieu kho bac nha nude: la mot loai trai phieu ngan han
(dudi 1 nam) dugc phat hanh thong qua dau thau do Bo Tai chinh va
Ngan hang nha nude to chtic.
343

Loai trai phieu nky khong phai chi nham muc dich vay vo"n cho
Ngan sach quoc gia ma muc dich cao hcfn cua no la thifc hien chlnh
sach tien te, khac phuc tinh hinh lam phat, nham bao dam hgp ly
khoi lifgng tien te trong lifu thong.
+ Trai phieu kho bac Nha mfdc la loai tr&i phieu trung han va dai
han phat hanh cho ngan sach nha mfdc.
+ Trai phieu cong trinh: \k m6t loai trai phieu Chlnh phu difcfe
phat hanh de xay difng c&c cong trinh, dif an do Chlnh phu va dia
phifcfng thifc hien. Von hoan tra trai phieu (goc va lai) difgc lay tif
ngu6n thu cua cong trinh khi difa vao suf dung.
- Trai phieu cong ty: la chufng chi vay ng do cong ty co phan ph&t
hanh de vay von cua quin chung trong thcfi gian dai. Trai phieu difgc
phat hanh khi cong ty co phan can them von hoat dong (sau khi da
gop du von co phan) nhifng khong chon giai phap tang von vi thu tuc
phien phufc hoac khong muon nhan them co dong.
Chu sd hufu trai phieu goi la trai chu - dufgc hiforng mot khoan tien
ldi nhat dinh bat ke ket qua hoat d6ng cong ty ldi hay 16.
T iln goc cua trai phieu difgc thanh toan 1 lan khi den han. Tien
lai dufgc thanh toan theo mot trong cac phifofng thufc: thanh toan ngay
khi phat hanh trai phieu, thanh toan theo dinh ky, thanh toan mot
ldn cung vdi tien goc cua trai phieu.
- Trai phieu Ngan hang: La trai phieu do cac Ngan hang thifcfng mai
phat hanh de huy dong von qua sif cho phep cua Ngan hang Trung ifo'ng.
• Gia tri cac loai chufng khoan dau tif phai difgc ghi so theo
gia thifc te mua chufng khoan (gia goc)
Gia goc = Gia mua + Chi phi dau tif (hoa hong moi gidi, le phi, )

• Cuo'i nien do ke toan, neu gia thi trifdng cua chufng
kho&n bi giam xuong thap han gia goc, ke toan phai lap
dif phong giam gia dau tif chufng khoan.
1.2. Ke toan dau tuf CK ng&n han
1.2.1. T a i k h o a n sit d u n g
TK 121 “Dau tuf chufng khoan ngan han”
- Ben Ng: Tri gia chrtng khoan dau tif ngan han mua vao hoac
chuyen doi tif chufng khoan dau tuf dai han.
- Ben Co: Tri gia chufng khoan dau tif ngan han chuyen nhifgng,
d&o han hoac difgc thanh toan.
S d du ben Ng: Tri gia chufng khoan dau tif ng^n han doanh nghiep
dang nam giuf.
TK 121 co 2 tai khoan cap 2: TK 1211 “Cd phieu”; TK 1212 “Tr£i
phieu, tin phieu, ky phieu”.
344







1.2.2. Noi d un g vd phxitfng p hd p phd n dnh
• Mua chtfng khoan dau tu* ngan han
Ncr TK 121 Theo gia goc = gia mua
Co TK 111. 112, 331 + chi phi dau tuf
• Dinh ky thu lai tir hoat dong d§u tiT chtfng khoan
Ncf TK 111, 112: thu lai bang tien mat da nhap quy hoac tien
gtfi Ngan hang
Ntf TK 138 (1388): Xac dinh khoan lai se thu nhtfng chtfa thu

dtftfc
Ntf TK 121: Stf dung lai de bo sung chtfng khodn d&u tir
Co TK 515: So lai thu dinh ky.
• Trufdng htfp doanh nghiep can von va phai nhtftfng ban trtfdc han:
- Neu gia nhtftfng ban > gia goc —> Lai: Ke toan hach toan khoan
lai vao doanh thu hoat dong tai chinh
Ntf TK 111, 112: Gia ban:
Co TK 121: gia goc.
Co TK 515: Lai do gia ban > gia goc.
- Neu gia nhiTtfng ban < gia goc —» L6: Ke toan hach toan khoan
16 nay vao chi phi tai chinh:
Ntf TK 111, 112: Gia ban
Ntf TK 635: L6 do gia ban < gia goc.
Co TK 121: gia goc.
• Chi phi phat sinh (hoa hong, moi gidi, le phi ) khi nhiTtfng ban
dtftfc hach toan vao chi phi hoat dong tai chinh.
Ntf TK 635
Co TK 111, 112, 141.
• Khi thanh toan trai phieu den han:
Ntf TK 111, 112: So tien nhan dtftfc khi thanh toan trai phieu den han
Co TK 121: gia goc
Co TK 515: Lai nh^n dtftfc khi dao han (lieu co)
1.3. Ke toan dau tu" chufng khoan dai han
1.3.1. Tdi khodn silt du n g
Ke toan dau ttf dai han khac stf dung TK 228 “Ddu ttf dai han
khac”.
Ket cau tai khoan nay nhtf sau:
Ben No: Gia tri thtfc te cac khoan d&u ttf dai han khac tang.
Ben Co: Gia tri thtfc te cac khoan dau tuf dai han khac giam.
So du ben N o: Gia tri thtfc te cac khoan dau ttf dai han khde hien

co cua doanh nghiep.
Tai khoan 228 co 3 tai khoan cap 2:
345







- Tai khoan 2281 - Co phieu: Phan anh gia tri hien co va tinh hinh
bien dong cua c&c loai co phieu diu tuf dai han hoac gop von ma doanh
nghiep nam giuf it hern 20% quyen bieu quyet cr doanh nghiep khac.
- Tai khoan 2282 - Trai phieu: Phan anh gia tri hien co va tinh hinh
bi£n dong cua cac loai trai phieu dau ttf dai han cua doanh nghiep.
- Tai khoan 2283 - Dau tu" dai han khac: Phan anh gia tri hien co
va tinh hinh bien dong cua von cho vay hoac dau tuf dai han khac cua
doanh nghiep.
1.3.2 Noi du n g va phUctng p h a p p h a n anh
(1) Khi doanh nghiep mua cd phieu hoac gop von vao dcm vi khac
(dutfi 20% quyen bieu quyet), ke toan ghi:
Nor TK 228
Co TK 111, 112,
(2) Khi mua trai phieu can cuf vao chufng tif chi tien va trai phieu
da mua, ghi:
Nor TK 228
Co TK 111, 112,
(3) Neu lai trai phieu, co tufc, lai nhuan dtfcrc nhan dinh ky, ke
toan phan anh:
No’ TK: 111, 112; hoac 131 (neu chu'a nhan).

hoac Nof TK 228 (neu bo sung vao von).
Co TK 515
(4) Khi thanh toan trai phieu den han, ke toan ghi:
No TK 111, 112
Co TK 228 —> Sd tien goc
Co TK 515 Tien lai
(5) Khi thanh toan trai phieu trifdc han hoac ban trai phieu, ke
todn ghi:
No TK 111,112
No TK 635 —> Chenh lech gia ban < gia goc
hoac Co TK 515 —> Chenh lech gia b&n > gia goc
Co TK 228 gia goc.
(6) Khi chuyen doi chufng khoan d&u tu dai han thanh chufng
khoan dau ttf ngan han, ghi:
Ng TK 121
Co TK 228
(7) Cac khoan chi phi lien quan den hoat dong dau tuf dai han
khac phat sinh, ke toan ghi:
Ncr TK 635
Co TK 111, 112
346







S d do 1:
111,112,331, 121 111,112

Vi du:
1. Mua 500 co phieu co menh gia 100.000/cp va tra = TGNH
2. Ban 200 co phieu, gia goc la 100.000/cp, gia ban la 105.000/cp
va thu = ti§n mat.
3. Ban 100 co phieu, gia goc la 108.000/cp, gia ban ’ila 90.000/cp va
thu = TGNH
Cac NVKT tren dUcfc dinh khoan nhu sau:
(1) No TK 121 (1211): 500 x 100.000
Co TK 112 (1121): 500 xlOO.OOO
(2) Nd TK 111 (1111): 200 x 105.000
Co TK 121 (1211): 200 x 100.000
Co TK 515: 200 x 5000
(3) No TK 112 (1121): 100 x 90.000
No TK 635: 100 x 18.000
Co TK 121 (1211): 100 x 108.000
Sff 2;
515 111,1.12,131
Thu lai dinh kjf tii hoat dong
dau tu chufng khoan ng^n han
Lai

Thanh toan trai phieu
121
(ngan han) den han
Gia goc
347

Sd do 3:
111, 112
228
Khi mua cd phieu hoSc gop von vao
dan vj khac (chiem di/6i 20% quyen
bieu quyet)
Khi mua trai phieu (dai han)
Stf do 4:
515
111,112,131
Lai trai phieu, co Me, ldi
nhuan dugc nhan dinh ky
Nhap ve
228
bo sung
von gop
2. KE TOAN DAU T tf VAO CONG TY CON
Khoan dau tif vao cong ty con bao gom:
(1) Cd phieu doanh nghiep la chufng chi xac nhan von gop cua cong
ty me vao cong ty con hoat dong theo loai hinh cong ty cd phan. Cd
phieu co the gom cd phieu thifdng, cd phieu tfu dai.
Cong ty me la chu sd hufu cd phieu thifdng tai Cong ty con c6
quyen tham gia Dai hoi cd dong, co the ufng cuf va bau cuf vao Hoi ddng
quan tri, co quyen bieu quyet cac van de quan trong ve sufa ddi, bd
sung dieu le, phufang an kinh doanh, phan chia lgi nhuan theo quy
dinh trong dieu le hoat dong cua doanh nghiep. Cong ty me la chu sd
hufu cd phieu dugc hifdng cd ttfc tren ket qua hoat dong kinh doanh cua

cong ty con, nhifng dong thdi chu sd hufu cd phieu cung phai chiu rui ro
khi cong ty con thua 16, giai the (hoac pha san) theo dieu le ciia doanh
nghiep va Luat pha san doanh nghiep.
(2) Khoan dau tif von v&o cong ty con hoat dong theo loai hinh
cong ty Nha mfdc, cong ty TNHH mot thanh vien, cong ty cd phan
Nha mfdc va cac loai hinh doanh nghiep khac.
2.1. Mpt so" quy dinh ve ke toan dau tif vao ca c cong ty con
(1) Von dau tif vao cong ty con phai difgc phan anh theo gia goc,
bao gom gia mua cong (+) cac chi phi mua (neu co), nhuf: Chi phi moi
gidi, giao dich, le phi, thue va phi Ngan hang
(2) Ke to&n phai md sd chi tiet theo doi khoan dau tuf vao tifng
cong ty con theo menh gia, gia thifc te mua cd phieu, chi phi thifc te
dau tif vao cac cong ty con
348







(3) Phai hach todn ddy du, kip thdi cdc khoan thu nhap til cong ty con
(lai co phieu, lai kinh doanh) cua ndm tai chinh vao bdo cdo tai chinh
rieng ciia cong ty me. Co tufc, lai nhuan duac chia tuf cong ty con duac hach
todn vao doanh thu hoat dong tai chinh hang nam cua cong ty me.
2.2. Tai khoan stif dung
Ke todn dau tu vao cdc cong ty con sit dung Tai khoan 221 - Dau
tu vao cong ty con.
Ket cau tai khoan nay nhu sau:
Ben Ng: Gid tri thuc te cdc khoan dau tu vao cong ty con tdng.

Ben Co: Gia tri thuc te cac khoan dau tu vao cong ty con giam.
S d du ben Ng: Gid tri thuc te cac khoan dau tu vao cong ty con
hien co cua cong ty me.
Tai khoan 221 - Ddu tu vao cong ty con, co 2 tai khoan cap 2:
- Tai khoan 2211 - Dau tu co phieu: Phan anh gid tri hien co va
tinh hinh bien dong cua cdc loai co phieu dau tu vao cong ty con cua
cong ty me.
- Tai khoan 2212 - Ddu tu khac: Phan anh gid tri hien co va tinh
hinh bien dong cua cdc loai dau tu khac vao cong ty con ciia cong ty me.
2.3. Npi dung va phufdng phap phan anh
(1) Khi cong ty me mua co phieu hoac dau tu vao cong ty con bang
tien theo cam ket gop von ddu tu, hoac mua khoan ddu tu tai cong ty
con, cdn cuf vao khoan tien thuc te dau tu vao cong ty con, ghi:
Na TK 221 - Dau tu vao cong ty con
Co TK 111 - Tiln mat; hoac
Co TK 112 - Tien gufi Ngan hang
Co TK 341 - Vay dai han.
Dong thdi md so chi tiet de theo doi tufng loai co phieu theo menh
gid (neu ddu tu vdo cong ty con bdng mua co phieu ciia cong ty con).
(2) Neu co chi phi phdt sinh ve thong tin, moi gidi, giao dich mua,
bdn trong qud trinh mua co phi§u, hodc thuc hifen dau tU vdo cong ty
con, ghi:
Na TK 221 - Dau tu vao cong ty con
Co cdc TK 111, 112,
(3) Trudng hap chuyen khoan dau tu vao cong ty lien ket, lien
doanh, cong cu tai chinh thanh khoan dau tu vao cong ty con, ghi:
Na TK 221 - Dau tu vdo cong ty con
Co TK 222 - Von gop lien doanh
Co TK 223 - Dau tu vao cong ty lien ket
Cd TK 228 - Dau tu dai han khde

Cd TK 121 - Dau tu chufng khodn ngan han.
349







(4) Cuoi n&m tai chinh nhan dufgc thong bao chia co ttfc, lai
kinh doanh, hoac nhan difgc tien ve cac khoan lai dufcfc chia tit cong
ty con, ghi:
Ncf TK 111, 112
Ng TK 131 - Phai thu khach hang; hoac
Ng TK 221 - Dau tif vao cong ty con (Trufrng hcfp lai dirge chia
de lai tang von dau tif vao cong ty con - neu co)
Co TK 515 - Doanh thu hoat dong tai chlnh.
(5) Khi chuyen doi khoan dau tif vao cong ty con thanh khoan dau
tif vao cong ty lien ket, hoac trd thanh khoan dau tuf la cong cu tai
chlnh, ghi:
Ncf TK 121 - Dau tif chufng khoan ngan han
Ng TK 223 - Dau tuf vao cong ty lien ket
Ng TK 228 - Dau tif dai han khac
Co TK 221 - Dau tif vao cong ty con.
(6) Khi thu hoi, thanh ly von dau tif vao cong ty con, phat sinh 16
ve thu hoi von dau tif, ghi:
Na cac TK 111, 112
Ncf TK 131 - Phai thu khach hang
Ng TK 635 - Chi phi tai chlnh (doi vdi cac khoan 16 dau tif
khong the thu hoi)

Co TK 221 - Dau tif vao cong ty con.
(7) Khi thu hoi, thanh ly von dau tif vao cong ty con, phat sinh lai
ve thu hoi von dau tif, ghi:
Ng cac TK 111, 112
Ng TK 138 - Phai thu khac
Co TK 221 - Dau tif v&o cong ty con
Co TK 515 - Doanh thu hoat dong tai chlnh (doi vdi cac
khoan chenh lech lai dau tif thu hoi)
(8) Khi cong ty me gop von vao cong ty con bkng cac loai tai san difdi
dang hien vat (hang ton kho, TSCD) thi ke toan phan anh nhif sau:
- Neu gia tri ghi so < gia difgc dnah gia lai:
Ng TK 224- giA danh gia lai
Ng TK 214 - Gia tri hao mon
Co TK 211, 213, 217 - Nguyen gia
Co TK 711 - Chenh lech
Hoac
Ng TK 221 - Gia danh gia lai
Co TK 152, 153 - Gia xuat kho
Co TK 711 - Chenh lech
350







- Neu gia tri ghi so > Gia dtfo'c danh gia lai
Ng TK 211 - Gia danh gia lai
Ng TK 214 - Gia tri hao mon

Nq TK 811- Chenh lech
Co TK 211, 213, 217 - Nguyen gia
Hoac
Nq TK 211 - Gia danh gia lai
Nor TK 811 - Chenh lech
Co Tk 152, 153, - Gia xuat kho
3. KE TOAN CAC KHOAN DAU Tl/ VAO CONG TY LIEN K ET
3.1. Khai niem
- Cong ty lien ket la cong ty ma trong do nha dau ttf co anh htfcfng
d&ng ke nhtfng khong phai la cong ty con hoac la cong ty lien doanh
cua nha dau ttf. Dtfcfc coi la anh htfcfng dang ke khi nha dau ttf co
quyen tham gia vao viec dtfa ra cac quyet dinh ve chinh sach tai chinh
va hoat dong ciia ben nhan dau ttf nhtfng khong kiem soat cac chinh
sach do.
Nha dAu ttf co anh htfcfng dang ke khi nim giuf trtfc tiep hoac gi&n
tiep thong qua cac cong ty con It nhat 20% quyen bieu quyet ciia ben
nhan d&u ttf, trif khi co quy dinh hoac thoa thuan khac. Nha dau ttf co
anh htfdng dang ke dtfgc bieu hien thong qua 1 hoac cac trtfcfng hop sau:
- Co dai dien trong hoi dong quan tri hoac cap quan tri ttfcfng
dtfong cua cong ty lien ket
- Co quy§n tham gia vao qua trinh hoach dinh chinh sach
- Co cac giao dich quan trong gitfa nha dau ttf va ben nhan dau ttf
- Co stf trao doi ve can bo quan ly
- Co stf cung cap thong tin ky thuat quan trong
3.2, Mpt so quy dinh lien quan den khoan dau tuf vao cong ty
lien k et
- Viec ke toan khoan dau til vao COllg ty lion klTt khi lap va trinh
bay bao cao tai chinh rieng ciia nha dau ttf dtfgc thtfc hien theo phtfang
phdp gia goc.
- Gia goc ciia khoan dau ttf vao cong ty lien ket bao gom phan von

gop hoac gia thtfc te mua khoan dau ttf cong (+) cac chi phi mua (neu
co), nhtf chi phi moi gidi, giao dich, thue, phi, le phi
- Trtfdng hgp gop von vao cong ty lien ket b&ng TSCD, vat ttf,
hang hoa thi gia goc khoan dAu ttf dtfgc ghi nhan theo gia tri dtfgc cac
ben gop von thong nhat dinh gia. Khoan chenh lech gitfa gia tri ghi so
ciia TSCD, vat ttf, hang hoa va gia tri danh gia lai dtfgc ghi nhan va
xuf ly nhtf sau:
351







+ Khoan chenh lech ldn han giufa gia danh gia lai va gia tri ghi s6
cua vat tif, hang hoa dugc hach toan vao thu nhap khac; Khoan chenh
lech nho hcfn giufa gia danh gia lai va gia tri ghi so cua vat tif, h&ng
hoa difgc hach toan vao chi phi khac;
+ Khoan chenh lech ldn hcfn giifa gia danh gia lai va gia tri con
lai cua TSCD difgc hach toan toan bo vao thu nhap khac; Khoan chenh
lech nho hcfn gitfa gia danh gia lai va gia tri con lai cua TSCD difgc
hach toan toan bo vao chi phi khac;
- Khi ke to&n khoan dau tif vao cong ty lien ket theo phifcfng phap
gia goc, gia tri khoan dau tif khong dufgc thay doi trong suot qua trinh
dau tif, trif trifdng hgp nha dau tif mua them hoac thanh 1 y (toan b6
hoac mot phan) khoan dau tif do hoac nhan difgc cac khoan lgi ich
ngoai lgi nhuan difgc chia.
- Ke toan phai md so ke toan chi tiet theo doi gia tri khoan dau tif
vao tifng cong ty lien ket.

- TCr thdi diem nha dau tif khong con difgc coi la co anh hifdng
dang ke doi vdi cong ty lien ket, nha dau tif phai ket chuyen gia tri
ghi sd cua khoan dau tif vao cong ty lien ket sang cac tai khoan khac
co lien quan.
3.3. Tai khoan suf dung
Ke toan dau tif vao cong ty lien ket suf dung Tai khoan 223 - Dau
tif vao cong ty lien ket.
Ket cau cua tai khoan nay nhif sau:
Ben Ng: Gia goc khoan dau tif tang;
Ben Co:
- Gia goc khoan dau tif giam do thu difgc cac khoan lgi Ich ngoai
lgi nhuan difgc chia;
- Gid goc kho&n dau tif giam do ban, thanh ly toan bo hoac mot
phan khoan dau tif;
So du ben No:
Gid goc khoan dau tif vao cong ty lien ket hien dang nam giuf cuoi ky.
3.4. Npi dung va phifcfng phap phan anh
1- Khi dau tif vao cong ty lien ket difdi hinh thufc mua co phieu hoac
gop von bang tien, can cuf vao so tien thifc t£ chi, nha dau tif ghi:
Ng TK 223 - Dau tif vao cong ty lien ket
Co cdc TK 111, 112.
2- Trifdng hgp nha dau tif da nam giuf mot khoan dau tif du’di 20%
quyen bieu quyet vao mot cong ty xac dinh, khi nha dau tif mua them
co phieu hoac g6p them von vao cong ty dd de dat difgc dieu kien co
anh hufdng dang ke doi vdi ben nhan dau tif, nha dau tuf ghi:
352

Ng TK 223 - Dau tu vao cong ty lien ket
Co TK 228 - Dau tu dai han khac (toan bo khoan dau tu
dudi 20%)
Co TK 111, 112,
3- Khi dau tu vao cong ty lien ket dudi hinh thufc chuyen ng thanh
von co phan (chuyen trai phieu co the chuyen doi hoac khoan cho vay
thanh von co phan), can cuf vao thoa thuan giufa nha dau tu va cong ty
lien ket ve gia tri thuc te cua khoan ng dugc chuyen thanh vdn cd
plh&n, ghi:
Ng TK 223 - Dau tu vao cong ty lien ket (Gia tri khoan ng
dtugc chuyen thanh von co phan);
Ng TK 635 - Chi phi tai chinh (Neu gia tri khoan ng 16n hcfn
gia tri von cd phan)
Co TK 128 - Dau tu ngan han khac
Co TK 228 - Dau tu dai han khac
hoac Co TK 515 - Doanh thu hoat dong tai chinh (Neu gia tri
khoan ng nho hcfn von co phan).
4. Khi dau tu vao cong ty lien ket bang vat lieu, hang hoa thi can
cuf vao gia tri dugc danh gia lai de ghi:
Ng TK 223 —» Gia dugc danh gia lai
No' TK 811 —> Chenh lech gia xuat kho > gia dugc danh gia lai
Co TK 152, 156, -» Gia xuat kho
hoac:
Ng TK 223
Co TK 711 —> Chenh lech gia xuat kho < gia dugc danh
gia lai
Co TK 152, 156,

Neu dau tu vao cong ty lien ket bang TSCD, ke todn se ghi:
Ng TK 214 —> Gia tri hao m6n
Ng TK 223 -> Gia dufgc dinh gia lai
Ng TK 811 —> Chenh lech gid tri con lai > gid dugc danh gia
lai
Co TK 211 (213)—» Nguyen gia
Con neu gia tri con lai < gia dugc danh gia lai thi chenh lech dugc
ghi Co TK 711.
5. Khi dugc chia cd tu'c hoac lgi nhuan tif cong ty lien ket, ke toan
se ghi:
Ng TK 131 (hoac 111, 112) —> Neu nhan ve de suf dung
Ng TK 223 —> Neu nhan bang cd phieu
Co TK 515
353







6. Khi nhugng ban hoac thanh ly khoan dau tu v&o cong ty lien
ket, ke toan se ghi:
- Neu gia goc > gia bdn (16)
Ng TK 111, 112,
Ng TK 635 —> Chenh lech gia goc > Gia ban
Co TK 223 -> Gia goc
- Neu gia goc < gia ban (lai)
Ng TK 111, 112,
Ng TK 635 —» Chenh lech gia goc < Gia ban

Co TK 223 -> Gia goc
7. Cac khoan chi phi phuc vu cho viec thanh ly, nhap ban, ke toan
se ghi:
Ng TK 635
Ng TK 133 Thue GTGT (neu co)
Co TK 111, 112,
4. KE TOAN HOAT D 0 N G LIEN DOANH
4.1. H oat dong lien doanh dtfcfc dong kiem so at bofi ca c ben
gop von lien doanh
Hoat dong kinh doanh dugc dong kiem soat la hoat dong cua mot so
lien doanh dugc thifc hien bang cach suf dung tai san va nguon life khac
cua cac ben gop von lien doanh ma khong thanh lap mot ca sd kinh
doanh mdi. M6i ben gop von lien doanh tuf quan ly va suf dung tai san ciia
minh, chiu trach nhiem ve cac nghia vu tai chlnh va cac chi phi phat sinh
trong qua trinh hoat dong.
4 .1.1. Mot so quy d inh chu n g
a) Hgp dong hgp tac kinh doanh dudi hinh thufc hoat dong kinh
doanh dong kiem so&t la hoat dong lien doanh khong thanh lap mot
ccf sd kinh doanh mdi. Cac ben lien doanh co nghia vu va dufgc hufdng
quyen lgi theo thoa thuan trong hgp d6ng. Hoat dong cua hgp dong
lien doanh dugc cac ben gop von thifc hien cung vdi cac hoat dong
kinh doanh thong thudng khac ciia tifng ben.
b) Hgp dong hgp t&c kinh doanh quy dinh cac khoan chi phi phat
sinh rieng cho hoat dong kinh doanh dong kiem soat do moi ben lien
doanh bo ra thi ben do phai ganh chiu; Doi vdi cac khoan chi phi
chung (neu co) thi can cuf vao cac thoa thuan trong hgp dong de phan
chia cho cac ben gop von.
c) Cac ben tham gia lien doanh phai md so ke toan de ghi chep va
phan anh trong bao cdo tai chlnh cua minh cac noi dung sau day:
+ Tai san gop von lien doanh va chiu sU kiem soat cua ben gop

von lien doanh;
354







+ Cac khoan ntf phai tra phai ganh chiu;
+ Doanh thu dtftfc chia tif viec ban hang hoac cung cap dich vu cua
lien doanh;
+ Chi phi phai ganh chiu.
d) Khi ben lien doanh co phat sinh chi phi chung phai md sd ke
toan de ghi chep, tap htfp toan bo cac chi phi chung do. Dinh ky c&n
cuf vao cac thoa thuan trong htfp dong lien doanh ve viec phan bd cac
chi phi chung, ke toan lap Bang phan bd chi phi chung (Bieu so" 04),
diftfc cac ben lien doanh xac nhan, giao cho moi ben giuf mot ban (ban
chinh). Bang phan bd chi phi chung kem theo cac chufng tuf goc htfp
phap la can cuf de mdi ben lien doanh ke toan chi phi chung dUtfc phan
bd tuf htfp dong.
d) Trudng htfp htfp dong lien doanh quy dinh chia san pham, dinh
ky theo thoa thuan trong htfp dong lien doanh, cac ben lien doanh
phai lap Bang phan chia san pham (Bieu sd 05) cho cac ben gop von
va duftfc cac ben xac nhan sd ltftfng, quy cach san pham diftfc chia tif
htfp dong, giao cho mdi ben giuf mot ban (ban chinh). Mdi khi thifc giao
san pham, cac ben lien doanh phai lap Phieu giao nhan san pham
(hoac phieu xuat kho) lam 2 ban, giao cho mdi ben giuf mot ban. Phieu
giao nhan san pham la can cuf de cac ben lien doanh ghi sd ke toan,
theo doi va la can cuf thanh ly htfp dong.

355