261 sơ đồ kế toán doanh nghiệp nhỏ và vừa phần 1

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15. HA THi N G O C HA - TS. M A I THi H O A N G M INH

■

THS. LE THj TUYET N H U N G

BIEN SOAN THEO CAC CHUAN MUC KE TOAN VA

■ ■

CHE

DO

■

KE TOAN DOANH NGHIEP NHO VA VUA

■

(Ban h a n h th e o Q u y e t djnh so 4 8 /2 0 0 6 /Q D -B T C n g a y 1 4 /9 /2 0 0 6

c u a Bo trao n g Bo Tai chrnh)

in#- KE TOAN LIEN QUAN OEN C A C CHUAN MUC KE TOAN

in# KE TOAN C A C PHAN HANH CHU YEU

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TS. HA THI NGOC HA - TS. M A I THI HOANG M INH

■

■

THS. LE THj TUYET NHUNG

261 SO DO KE TOAN

DOANH ITCHIER NHO VA VUfA

■

BIEN SOAN THEO CAC CHUAN M l/C KE TOAN

VA

CHE DO KE TOAN DOANH NGHIEP NHO VA V I/A

(Ban hanh theo Quyet dinh so 4 8 /2 0 0 6 /Q D -B T C ngay 14/9/2006

cua B o tritdng B o Tcii ch 'inh)

KE TOAN LIEN QUAN OEN CAC CHUAN MUC KE TOAN.

^ KE TOAN CAC PHAN HANH CHU YEU.

^

KETOAN THUE.

NHA XUAT BAN LAO DONG - XA HOI

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LCfl GIOTITHIEU

Cho den nay, Bo Tai chi'nh da ban hanh va cong bo 26 chuan m i/c ke toan V ie t Nam

theo Q uyet dinh so 149/2001/Q D-BTC ngay 31/12/2001

(dot 1), Q uyet dinh so

165 /2 0 02 /Q B -B T C ngay 31/12/2002 (dot 2), Q uyet dinh so 2 34/2003/Q O -B T C ngay

30/12/2003 (dot 3), Q uyet dinh so 12/2OO5/Q0-BTC ngay 15/02/2005 (dot 4), Q uyet dinh so

I0 0 /2 0 0 5 /Q 0 -B T C ngay 28/12/2005 va da co cac Thong ti/ hi/dng dan ke toan th i/c hien

cac chuan m u t ke toan.

Ngay 14/9/2006, Bo tri/dng Bo Tai chi'nh da ky Q uyet dinh so 4 8 /2 0 06 /Q D -B T C ban

hanh Che do ke toan doanh nghiep nho va vu’a, thay the Che do ke toan doanh nghiep vu’a

va nho d i/p c ban hanh theo Q uyet dinh so 1177 TC /Q O /C D K T ngay 23/12/1996 va Q uyet

dinh so 144/2001/Q D -B T C ngay 21/12/2001 cua Bo trirdng Bo Tai chi'nh ve viec bo sung,

sifa doi Che do ke toan doanh nghiep vu’a va nho ban hanh theo Q uyet dinh so 1177

T C /Q O /C 0 K T . Che do ke toan doanh nghiep nho va vu’a mdi ap dung cho tat ca cac doanh

nghiep co quy mo nho va vu’a thuoc moi ITnh vi/c moi thanh phan kinh te trong ca niTdc la

cong ty trach nhiem hCru han, (TNHH), cong ty co phan, cong ty hop danh, doanh nghiep tu*

nhan va hop tac xa.

Che do ke toan doanh nghiep nho va vu’a mdi di/dc xay dung tren co sd ap dung day

du 7 chuan m i/c ke toan thong dung, ap dung khong day du 12 C M K T va khong ap dung 7

C M K T do khong phat sinh d doanh nghiep nho va vu’a hoac do qua p h u t tap khong phu

hop v6i doanh nghiep nho va vu’a.

Tren co so cac Chuan m iic ke toan, cac thong tu" hirong dan ke toan thirc hien chuan m i/c

ke toan, che do ke toan doanh nghiep va cac chi'nh sach tai chi'nh thue theo quy dinh hien

hanh, de giup cho ban doc nam vCfng va thi/c hien tot cac chuan m iic ke toan, che do ke toan

doanh nghiep mdi ban hanh ap dung cho cac doanh nghiep nho va vu’a, tap the tac gia bien

soan xin tran trong gidi thieu cuon sach "261 scf do ke toan doanh nghiep nho va vira" do:

- TS. Ha Thi N goc Ha - Vu C DKT va Kiem toan - Bo Tai chi'nh - Chu bien

- TS. Mai Thi Hoang Minh - Giang vien khoa ke toan - Oai hoc kinh te Thanh pho Ho

Chi' Minh.

- ThS. Le Thi Tuyet Nhung - Vu C D K T va Kiem toan - Bo tai chi'nh.

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toan co giai thich va di/a ra cac vi du minh hoa de cung cap day du nhung thong tin mdi nhat

giup cho ban doc nam bat kip thoi nhi/ng quy dinh hien hanh cua cac chuan mi/c, che do ke

toan doanh nghiep.

Cuon sach la tai lieu tham khao day du va hu’u ich cho cac nha quan ly, ke toan

tri/dng, nhan vien ke toan tai cac doanh nghiep nho va vu’a, sinh vien va nhi/ng ngirdi quan

tam den ke toan. No bo sung va cung cap nhuTig thong tin mdi nhat giup cho ban doc nam

bat kip thoi nhi/ng quy dinh hien hanh ve che do ke toan doanh nghiep nho va vu’a.

Mac du co rat nhieu co gang trong cong tac bien soan, song vi thdi gian co han nen

khong tranh khoi nhCrng han che nhat dinh. Tap the tac gia m ong nhan d i/q c va chan thanh

cam on cac y kien dong gop cua ban doc.

NHO M TAC G IA

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MUC LUC

Trang

Loi gi6i thieu

M uc luc

Quyet djnh so 48/2006/QD-BTC ngay 14 thang 9 nam 2006 cua Bo

7 tri/Cng Bo Tai chi'nh ve viec ban hanh Che do Ke toan doanh nghiep

nho va vu’a

I.

Q uy djnh chung

9

II.

Danh m uc he thong tai khoan ke toan (Ban hanh theo quyet dinh

16 so 48/2006/Q D-BTC ngay 14 thang 9 nam 2006 cua Bo trirdng Bo

Tai chi'nh)

III.

Danh m uc chCrng tir ke toan (Ban hanh theo quyet dinh so

21 48/2006/QD-BTC ngay 14 thang 9 nam 2006 cua Bo tri/dng Bo Tai chi'nh)

IV.

Danh m uc so ke toan (Ban hanh theo quyet dinh so 48/2006/Q D-

23 BTC ngay 14 thang 9 nam 2006 cua Bo tri/dng Bo Tai chi'nh)

PHAN THU NHAT SO DO KE TOAN

25

A

SO DO KE TOAN HUONG DAN THUC HIEN CAC CHUAN MUC KE TOAN

26

Ke toan hang ton kho (Chuan miic so 02) (Tir so do so 1 den so do so 15)

27 Ke toan tai san co djnh (Chuan mi/c so 03, 04) (TCfso do so 16 den so

42 do so 35)

Ke toan bat dong sc i dau ti/ (Chuan m i/c so 05) (Tir so do so 36 den

62 so do so 51)

Ke toan thue tai san (Chuan muC so 06) (TCfso do so 52 den so do so 62)

78

Ke toan cac khoan dau tir vao cong ty lien ket (Chuan m i/c so 07)

89 (TCf so do so 63 den so do so 69)

Ke toan lien quan den thong tin tai chi'nh ve cac khoan von gop lien

96 doanh (Chuan m i/c so 08) (TCfso do so 70 den so do so 85)

P han I

Phan II

Phan III

Phan IV

Phan V

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Phan I

Phan II

Phan III

Phan IV

Phan V

Phan VI

Phan VII

Phan VIII

Phan I

Phan II

Phan III

Phan IV

Phan V

PHAN THU HAI

PHU LUC

1

2 SO DO KE TOAN CAC PHAN HANH CHU YEU

Ke toan hoat dong dau ti/ tai chi'nh (TCfso do so 133 den so do so 152)

Ke toan cac khoan phai thu, ifng trutic, ky quy, ky cirgc (TCfso do so

153 den so do so 160)

Ke toan cac khoan phai tra (TCfso do so 161 den so do so 171)

Ke toan nguon von chu so hull (TCfso do so 172 den so do so 182)

Ke toan toYig hop doanh thu, chi phi hoat dong san xuat san pham ,

kinh doanh dich vu va kinh doanh hang hoa (TCfso do so 183 den so

do so 200)

Ke toan doanh thu, chi phi hoat dong tai chi'nh (So do so 201 den so

do so 207)

Ke toan thu nhap, chi phi khac (TCfso do so 208 den so do so 216)

Ke toan hoat dong kinh doanh uy thac xuat, nhap, khau (TCf so do

so 217 (den so do so 220)

SO DO KE TOAN CAC LOAI THUE VA CAC KHOAN PHI, LE PHI PHAI NOP

NSNN

Ke toan Thue G TG T dau vao (TCfso do so 221 den so do so 227)

Ke toan Thue GTGT dau ra va ke toan Thue GTG T phai nop NSNN

(TCf so do so 228 den so do so 245)

Ke toan Thue tieu thu dac biet (TCfso do so 246 den so do so 252)

Ke toan Thue xuat, nhap khau (TCfso do so 253 den so do so 257)

Ke toan cac loai Thue khac, cac khoan phi, le phi phai nop NSNN

(TCfso do so 258 den so do so 261)

HE THONG BAO CAO TAI CHINH

(Ban hanh theo quyet dinh so

48/2006/QD-BTC ngay 14 thang 9 nam 2006 cua Bo tri/dng Bo Tai chi'nh)

Luat quan ly thue nam 2006

Cong van so 1706/TCT-PCCS ngay 15 thang 5 nam 2006 cua Bo Tai

chi'nh - Tong cuc thue ve viec mien, giam thue thu nhap doanh nghiep

Thong tir so 82/2006/TT-BTC ngay 13 thang 9 nam 2006 cua Bo

Tai chi'nh hi/dng dan thi/c hien i/u dai ve thue thu nhap doanh nghiep

doi vdi Quy bao lanh tin dung cho doanh nghiep nho va vu’a

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B0 TAI CHINH

CONG HOA XA HOI CHU NGHIA VIET NAM

Doc lap

- T u

do - Hanh phuc

So: 48/2006/QD-BTC

Hd Noi, ngay 14 thang 9 nam 2006

QUYET DjNH

Ve viec ban hdnh Che do Ke to&n Doanh nghiep nho v* vira

BO TRI/0NG BO TAI CHINH

- Can titL u a t Ke toan so 03 /2003 / QH11 ngay 17/6/2003;

- Can tit Nghi dinh so 129/2004/ND-CP ngay 31/5/2004 cua Chinh phu Qui dinh chi

tiet va hitdng dan thi hanh mot so dieu cua Luat Ke toan trong hoat dong kinh doanh;

- Can cii Nghi dinh so 77/2003/ND-CP ngay 1/7/2003 cua Chinh phu Quy dinh ve

chtCc nang, nhiem vu, quyen han va cd cdu to ch iic cua Bo Tai chinh;

- Can cti Nghi dinh so 90/2001 / ND-CP ngay 23/11/2001 cua Chinh phu v i tra giup

phat trien doanh nghiep nho va vita.

Theo de nghi cua Vu tritdng Vu Che do ke toan va Kiem toan va Chanh Van phong Bo

Tai chinh,

QUYET DjNH:

Dieu 1.

Ban hanh “Che do Ke toan Doanh nghiep nho va vtia” ap dung cho tat ca cac

doanh nghiep co quy mo nho va vila thuoc moi linh vUc, moi thanh phan kinh te trong ca

niidc la cong ty trach nhiem hGu han (TNHH), cong ty co phan, cong ty hop danh, doanh

nghiep tu nhan va ho'p tac xa. Che do Ke toan Doanh nghiep nho va viia, gom 5 phan:

Phan thvr nhat - Quy dinh chung;

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D ie u 3.

Che do ke toan Doanh nghiep nho va vUa khong ap dung cho doanh nghiep

Nha nude (DNNN), cong ty TNHH nha nude 1 thanh vien, cong ty co phan niem yet tren thi

trUdng chUng khoan, hdp tac xa nong nghiep va hdp tac xa tin dung.

Cac doanh nghiep co quy mo nho va vUa la cong ty con se thUc hien che do ke toan

theo quy dinh cua cong ty me.

Cac doanh nghiep co quy mo nho va vUa thuoc linh vUc dac thu nhU: Dien luc, dau

khi, bao hiem, chUng khoan... dude ap dung che do ke toan dac thu do Bo Tai chinh ban

hanh hoac chap thuan cho nganh ban hanh.

D ie u 4.

Cong ty TNHH, cong ty co phan chUa niem yet tren thi trUdng cluing khoan.

cong ty hdp danh va doanh nghiep tu nhan co quy mo ldn ap dung Che do ke toan doanh

nghiep ban hanh theo Quyet dinh so' 15/2006/QD-BTC ngay 20/3/2006 cua Bo trUdng Bo

Tai chinh. Doanh nghiep nho va vUa ap dung Che do ke toan doanh nghiep ban hanh theo

Quyet dinh so" 15/2006/QD-BTC ngay 20/3/2006 phai thong bao cho cd quan Thue quan ly

doanh nghiep va phai thUc hien on dinh it nhat trong thdi gian la 2 nam. TrUdng hdp

chuyen doi trd lai ap dung Che do ke toan doanh nghiep nho va vita, phai thong bao lai

cho cd quan Thue.

D ie u 5.

Quyet dinh nay co liieu luc thi hanh sau 15 ngay, ke tU ngay dang Cong bao.

Quyet dinh nay thay the Quyet dinh so' 1177 TC/QD/CDKT ngay 23/12/1996 cua Bo

trUdng Bo Tai chinh ban hanh “Che do ke toan doanh nghiep vUa va nho” va Quyet dinh

so 144/2001/QD-BTC ngay 21/12/2001 cua Bo trUOng Bo Tai chinh ve viec "Bo sung, sUa

doi che do ke' toan doanh nghiep vUa va nho ban hanh theo Quyet dinh so* 1177

TC/QD/CDKT".

Cac doanh nghiep nho va vUa tien hanh khoa so ke toan tai thdi diem 31/12/2006 de

tinh chuyen so du tai khoan ke toan cu sang tai khoan ke toan mdi tU ngay 01/1/2007 theo

che do ke toan ban hanh theo Quyet dinh nay.

Nhting quy dinh khac ve ke toan khong quy dinh trong Quyet dinh nay dUdc thUc

hien theo Luat Ke toan va Nghi dinh so 129/2004/ND-CP ngay 31/5/2004 cua Chinh phu

ve viec quy dinh chi tiet va hudng dan thi hanh mot so' dieu cua Luat Ke' toan trong hoat

dong kinh doanh.

D ie u 6.

Cue Thue cac tinh, thanh pho true thuoc Trung UOng phoi hdp vdi cac nganh co

lien quan giup Uy ban nhan dan tinh, thanh pho' trUc thuoc Trung Udng hudng dan va kiem

tra thue hien Che do ke toan Doanh nghiep nho va vUa d cac ddn vi tren dia ban quan ly.

Vu trUdng Vu Che do ke toan va Kiem toan, Tong cuc trUdng Tong cuc thue, Chanh

Van phong Bo, Cue trUdng Cue tai chinh doanh nghiep va Thu trUdng cac ddn vi co lien

quan chiu trach nhiem hu6ng dan, kiem tra va thi hanh quyet dinh nay.

KT. BO TRUONG

THU TRUONG

(da ky)

Tran V an Ta

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I. QUY DjNH CHUNG

1. “Che' do ke' toan Doanh nghiep nho va vUa” ap dung cho tat ca cac doanh nghiep co

quy mo nho va vu'a thuoc moi linh

vUc,

moi thanh phan kinh te trong ca nude, bao gom:

Cong ty trach nhiem hutu han (TNHH), cong ty co phan, cong ty hdp danh. doanh nghiep tU

nhan va hdp tac xa.

Che do ke' toan doanh nghiep nho va vUa khong ap dung cho DNNN, cong ty TNHH

Nha nUdc 1 thanh vien, cong ty co phan niem yet tren thi trUdng chung khoan, hdp tac xa

nong nghiep va hop tac xa tin dung.

Cong ty TNHH, cong ty co phan. cong ty hdp danh va doanh nghiep tu nhan co quy mo

ldn ap dung Che do ke toan doanh nghiep ban hanh theo Quyet dinh so 15/2006/QD-BTC

ngay 20/3/2006 cua Bo trUdng Bo Tai chinh. Doanh nghiep nho va vu'a co the ap dung Che

do ke toan doanh nghiep ban hanh theo Quyet djnh so 15/2006/QD-BTC ngay 20/3/2006

nhUng phai thong bao cho cd quan Thue quan ly doanh nghiep minh va phai thu'c hien on

dinh it nhat trong thdi gian la 2 nam. TrUdng hdp chuyen doi trd lai ap dung che do ke toan

doanh nghiep nho va vUa phai thUc hien tu' dau nam tai chinh va phai thong bao lai cho cd

quan Thue.

Cac

d oa n h nghiep

cd

quy mo nho va

vUa

thuoc linh vu’c dac thu nhu':

Dien

luc, dau

khi, bao hiem, ch u n g khoan... dUdc ap dung che do ke toan dac thu do

Bo Tai

ch in h ban

h a n h hoac ch a p th u a n cho nganh ban hanh.

Cac

d oanh nghiep nho va vu'a la cong ty con

cua

cong ty me hoat dong tai

Viet Nam

thi

thUc hien che do ke toan theo quy dinh cua cong ty

me.

Doanh

nghiep nho

va vUa

ap dung che do ke toan nay neu cd nhu cau sUa doi, bo sung

thi phai duo'c sU ch ap thuan ban g van ban cua

Bo Tai

ch in h trUdc

khi

thUc hien.

2. C h e d o k e to a n d o a n h n h ie p n h o v a vu ’a dtfofc x a y dvfng t r e n cd

sd ap dung

day du 7 chuan mUc ke toan thong dung, ap dung khong day du 12 chuan mUc ke toan va

khong ap dung 7 chuan mUc ke' toan do khong phat sinh d doanh nghiep nho va vUa hoac do

qua phUc tap khong phu hdp vdi doanh nghiep nho va vUa (Bang kem theo).

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2.2. Cac chuan mite tie toan dp dung khong day du

STT

So hieu va ten chuan mi/c

Noi dung khong ap dung

1 CM so 02 - Hang ton kho

Phan bo chi phi san xuat chung co dinh theo cong suat binh

thi/ong may moc thiet bj.

2 CM so 03 - TSCO hCru hinh

Thoi gian khau hao va phirong phap khau hao.

3 CM so 04 - TSCD vo hinh

4 CM so 06 - Thue tai san

Ban va thue lai tai san la thue hoat dong.

5 CM so 07 - Ke toan cac khoan

dau tu" vao cong ty lien ket

Phi/Ong phap von chu sd hull.

6 CM so 08 - Thong tin tai chi'nh

ve nhCfng khoan von gop lien

doanh

- Phi/dng phap von chu so hCru;

- TrUdng hop ben gop von lien doanh gop von b£ng tai

san, neu ben gop von lien doanh da chuyen quyen sd

hull tai san thi ben gop von lien doanh chi dirge hach

toan phan lai hoac lo co the xac dinh ti/dng urig cho

phan Idi ich cua cac ben gop von lien doanh khac;

- Tri/dng hop ben gop von lien doanh ban tai san cho lien

doanh: Neu ben gop von lien doanh da chuyen quyen sd

hull tai san va tai san nay dirge lien doanh giCr lai chira

ban cho ben thi/ ba doc lap thi ben gop von lien doanh chi

di/dc hach toan phan lai hoac lo cd the xac djnh ti/dng

irng cho phan Igi ich cua cac ben gop von lien doanh

khac. Neu lien doanh ban tai san nay cho ben thir ba doc

lap thi ben gop von lien doanh di/gc ghi nhan phan lai. lo

thiic te phat sinh tCr nghiep vu ban tai san cho lien doanh.

7 CM so 10 - Anh hudng cua

viec thay doi ty gia hoi doai

Chenh lech ty gia phat sinh khi chuyen doi bao cao tai

chi'nh cua cO sd d nude ngoai.

8 CM so 15 - Hop dong xay

di/ng

Ghi nhan doanh thu, chi phi hop dong xay di/ng trong

tri/dng hop nha thau di/gc thanh toan theo tien do ke

hoach.

9 CM so 17 - Thue thu nhap

doanh nghiep

Thue thu nhap hoan lai.

10 CM so 21 - Trinh bay bao cao

tai chi'nh

Giam bdt cac yeu cau trinh bay trong bao cao.

11 CM so 24 - Bao cao lull

chuyen tien te

Chi khuyen khi'ch ap dung chir khong bat buoc

12 CM so 29 - Thay doi chinh

sach ke toan, if6c tinh ke toan

va cac sai sot

Ap dung hoi to doi vdi thay doi chi'nh sach ke toan.

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2.3. Cac chuan miic ke toan khong dp dung

STT

So hieu va ten chuan muc

1 CM so 11 - Hop nhat kinh doanh.

2 CM so 19 - Hop dong bao hiem.

3 CM so 22 - Trinh bay bo sung bao cao tai chinh cua cac ngan hang va to chUc tai chinh

tUdng tu

4 CM so 25 - Bao cao tai chinh hop nhat va ke toan khoan dau tu vao cong ty con.

5 CM so 27 - Bao cao tai chinh giufa nien do.

6 CM so 28 - Bao cao bo phan.

7 CM so 30 - Lai tren cd phieu.

3. Chi? so', cluJ v ie t ,

ddn

v j t in h suf d u n g tr o n g k e to a n

- ChU viet

sU

dung trong ke toan la tieng Viet. ChU so

sU

dung trong ke toan la chfl so A

Rap: 0, 1,2, 3, 4, 5, 6, 7, 8, 9; sau chut so' hang nghin, trieu, ty, nghin ty,... phai dat dau cham

(.); khi con ghi chut so' sau chii so'hang ddn vi phai dat dau phay (,) sau chut so hang ddn vi.

- Ddn vi tien te la dong Viet Nam (ky hieu quo'c gia la “d”, ky hieu quo'c te la “VND”).

TrUdng hdp nghiep vu kinh te, tai chinh phat sinh la ngoai te, phai ghi theo nguyen te va

dong Viet Nam theo ty gia hoi doai thUc te hoac quy doi theo ty gia hoi doai do Ngan hang

Nha nude Viet Nam cong bo' tai thdi diem phat sinh, trU trUdng hdp phap luat co quy dinh

khac; doi vdi loai ngoai te khong co ty gia hoi doai vdi dong Viet Nam thi phai quy doi thong

qua mot loai ngoai te co ty gia hoi doai vdi dong Viet Nam.

- Ddn vi hien vat va ddn vi thdi gian lao dong ap dung cho cac doanh nghiep nho va

vUa la ddn vi do lUdng chinh thUc cua Cong hoa xa hoi chu nghia Viet Nam; trUdng hdp co

sU dung ddn vi do lUdng khac thi phai quy doi ra ddn vi do lUdng chinh thUc cua Cong hoa

xa hoi chu nghia Viet Nam.

4.

K y k e to a n

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- Chia, tach, hdp nhat, sap nhap. giai the, chain dift hoat dong, pha san hoac ban.

khoan, cho thue doanh nghiep;

- Chuyen doi hinh thUc sd hufu doanh nghiep;

- Xay ra hoa hoan, lu lut va cac thiet hai bat thudng khac;

- Danh gia lai tai san theo quyet dinh cua cd quan nha nude co tham quyen;

- Cac

trUdng hdp khac theo quy dinh cua phap luat.

Sau khi kiem ke tai sail, doanh nghiep phai lap bao cao tong hdp ket qua kiem ke.

TrUdng hdp co chenh lech giUa s o l i e u thUc te kiem ke vdi so' lieu ghi tren so ke toan, ddn vi

ke toan phai xac dinh nguyen nhan va phai phan anh sd chenh lech va ket qua xU ly vao sd

ke toan trUdc khi lap bao cao tai chi'nh.

Viec kiem ke phai phan anh dung thUc te tai san, nguon hinh thanh tai san. NgUdi lap

va ky bao cao tong hdp ket qua kiem

ke

phai chiu trach nhiem ve ket qua kiem ke.

6. C o n g k h a i b a o cao t a i c h in h

6.1. Noi dung cong khai bao cao tai chinh cua doanh nghiep nho va viia gom:

- Tinh hinh tai san. nd phai tra va von chu sd hUu;

- Trich lap va

sU

dung cac quy;

- Ket qua hoat dong kinh doanh;

- Thu nhap cua

ngUdi

lao dong.

6.2. Hinh thitc va thdi han cong khai bao cao tai chinh

Viec cong khai bao cao tai chi'nh

dUdc thUc

hien theo cac hinh thUc:

- Phat hanh an pham;

- Thong bao bang van ban;

- Niem yet;

- Cac hinh thUc khac theo quy dinh cua phap luat.

Doi vdi doanh nghiep nho va vUa la doanh nghiep tU nhan va cong ty hdp danh phai

cong khai bao cao tai chi'nh nam trong thdi ban 60 ngay, ke tU ngay ket thue ky ke toan

nam; doi vdi cac doanh nghiep nho va vUa khac thdi han cong khai bao cao tai chi'nh cham

nhat la 120 ngay.

7. B a o q u a n , ltfu trCf t a i lie u k e to a n

7.1. Loai tai lieu ke toan doanh nghiep nho va viia phai liiu trii, gom:

- ChUng tU ke toan;

- So ke toan chi tiet, sd ke toan tong hdp;

- Bao cao tai chi'nh, bao cao ke toan quan tri;

- Tai lieu khac cd lien quan den ke toan nhu: Cac loai hdp dong; Quyet dinh bo sung

von tU ldi nhuan, phan phoi cac quy tU ldi nhuan; Quyet dinh mien giam thue, hoan thue,

truy thu thue; Bao cao ket qua kiem ke va danh gia tai san; Cac tai lieu lien quan den kiem

</div>
(13)<div class='page_container' data-page=13>

tra, thanh tra, kiem toan; Cac tai lieu lien quan den giai the, pha san, chia, tach, sap nhap,

cham dUt hoat dong, chuyen doi hinh thUc sd huu; Bien ban tieu huy tai lieu ke toan va cac

tai lieu khac co lien quan den ke toan.

7.2. Bao quan, litu trii tai lieu he toan

Tai lieu ke' toan phai dUdc doanh nghiep nho va vu'a bao quan day du, an toan trong

qua trinh sU dung. NgUdi lam ke toan co trach nhiem bao quan tai lieu ke toan cua minh

trong qua trinh sU dung.

Tai lieu ke toan lUu trU phai la ban chinh theo quy dinh cua phap luat cho tUng loai tai

lieu ke toan. TrUdng hdp tai lieu ke toan bi tam giu, bj tich thu, bi mat hoac bi b u y hoai thi

phai co bien ban kem theo ban sao chup tai lieu bi tam giU, bi tich thu, bi mat hoac bi huy

hoai. Doi vdi chUng tU ke toan chi cd mot ban chinh nhung can phai lUu trU d ca hai ndi thi

mot trong hai ndi dUdc lUu trU ban chUng tU sao chup. Chung tU ke toan sao chup de lUu trU

phai dUdc chup tU ban chinh va phai cd chU ky va dau xac nhan cua ddn vi luu ban chinh.

Giam doc doanh nghiep nho va vUa chiu trach nhiem to chUc bao quan, lUu trU tai lieu

ke toan ve sU an toan, day du va hdp phap cua tai lieu ke toan.

Tai lieu ke toan dUa vao luu trU phai day du, cd he thong, phai phan loai, sap xep

thanh tUng bo ho sd rieng theo thU tu thdi gian phat sinh va theo ky ke toan nam.

7.3. Ncfi liiu trii tai lieu ke toan

Tai lieu ke toan cua doanh nghiep nao duoc lUu trU tai kho cua doanh nghiep do. K ho

luu trU phai co day du thiet bi bao quan va dieu kien bao quan bao dam an toan trong qua

trinh luu trU theo quy dinh cua phap luat. Doanh nghiep nho va vUa cd the thue to chUc luu

trU thUc hien luu trU tai lieu ke toan tren cd sd hop dong ky ket giua cac ben.

Tai lieu ke toan cua doanh nghiep nho va vUa giai the, pha san bao gom tai lieu ke

toan cua cac ky ke toan nam dang con trong thdi ban luu trU va tai lieu ke' toan lien quan

den viec giai the, pha san dude luu trU tai ndi theo quyet dinh cua Giam doc doanh nghiep.

</div>
(14)<div class='page_container' data-page=14>

- Tai lieu ke toan khac dung cho quan ly, dieu hanh va chung tU ke toan khac khong

true tiep ghi so ke toan va lap bao cao tai chi'nh.

7.4.2. Tai lieu ke toan phai liiu trii toi thieu 10 nam, gom:

- ChUng tu ke toan

sU

dung trUc tiep de ghi so ke toan va lap bao cao tai chi'nh. cac

bang ke, bang tong hop chi tiet, cac so ke toan chi tiet, cac so ke toan tong hdp, bao cao tai

chinh nam cua ddn vi ke toan, bien ban tieu huy tai lieu ke toan va tai lieu khac co lien

quan den ghi so ke toan va lap bao cao tai chi'nh. trong do co bao cao kiem toan va bao cao

kiem tra ke toan.

- Tai lieu ke toan lien quan den thanh ly tai san co dinh.

- Tai lieu ke toan ve qua trinh dau tu, bao gom tai lieu ke toan cua cac ky ke toan nam va

tai lieu ke toan ve Bao cao quyet toan von dau tu du an hoan thanh.

- Tai lieu ke toan lien quan den thanh lap, chia, tach, hdp nhat, sap nhap, chuyen doi

hinh thUc sd hUu, giai the, chain dUt hoat dong, pha san ddn vi ke toan.

7.4.3. Tai lieu ke toan phai liiu trii vinh vien quy dinh nhii sau:

- Tai lieu ke toan dUdc luu trU vinh vien la cac tai lieu ke toan co tinh sU lieu, co y nghia

quan trong ve kinh te, an ninh, quo’c phong. Viec xac djnh tai lieu ke toan lUu trU vinh vien

do ngUdi dai dien theo phap luat cua doanh nghiep quyet djnh can cU vao ti'nh sU lieu va y

nghia lau dai cua tai lieu, thong tin de quyet dinh cho tUng trUdng hdp cu the va giao cho bo

phan ke toan hoac bo phan khac luu tru dudi hinh thUc ban go'c hoac hinh thue khac;

- Thdi han luu trU vinh vien phai la thdi ban luu trU tren 10 nam cho den khi tai lieu

ke toan bi huy hoai tu nhien hoac dUdc tieu huy theo quyet dinh cua ngUdi dai dien theo

phap luat cua ddn vj ke toan.

7.5. Thdi diem tinh thdi han liiu trii tai lieu he toan

Thdi diem ti'nh thdi han luu trU doi vdi tai lieu quy dinh tai diem 7.4 cua phan quy dinh

chung Quyet dinh nay

dUdc

ti'nh tU ngay ket thue ky ke toan nam.

8. Ke toa n trtfOng

8.1. Bo tri ke toan tmang

Doanh nghiep nho va vu'a deu bo tri ngUdi lam ke toan trUdng hoac phu trach ke toan.

Khi thanh lap doanh nghiep nho va vUa phai bo tri ngay ngUdi lam ke toan trUdng hoac phu

trach ke toan. TrUdng hdp khuyet ke toan trUdng hoac phu trach ke toan thi ngUdi co tham

quyen phai bo nhiem ngay ke toan trUdng hoac phu trach ke toan mdi. Doanh nghiep co the bo

nhiem ke toan trUdng, hoac phu trach ke toan hoac thue ke toan trUdng.

Khi thay doi ke toan trUdng hoac phu trach ke toan, ngUdi dai dien theo phap luat cua

ddn vj ke toan phai to chUc ban giao cong viec va tai lieu ke toan giua ke toan trUdng hoac

phu trach ke toan cu va ke toan trUdng hoac phu trach ke toan mdi, dong thdi thong bao cho

cac bo phan cd lien quan trong ddn vj va cho ngan hang ndi md tai khoan giao dich biet ho,

ten va mau ch u ky cua ke toan trUdng hoac phu trach ke toan mdi. Ke toan trUdng mdi chiu

trach nhiem ve con g viec lam cua minh ke tu ngay nhan ban giao cong viec. Ke toan trUdng

hoac phu trach ke toan cu van phai chiu trach nhiem ve tinh chinh xac, day du, k hach quan

cua thong tin, tai lieu ke toan trong thdi gian minh phu trach.

</div>
(15)<div class='page_container' data-page=15>

8.2. Tieu chuan va dieu kien cua ke toan triidng

NgUdi dUdc bo' tri lam ke toan trUdng doanh nghiep nho va vUa phai co pham chat dao

dUc nghe nghiep, trung thUc, liem khiet; co y thUc chap hanh phap luat; chuyen mon,

nghiep vu ve ke toan tU bac trung cap trd len va co thdi gian cong tac thUc te ve ke toan it nhat

la ba nam.

NgUdi dUdc bo' tri lam ke toan trUdng doanh nghiep nho va vUa phai co cac dieu kien

sau day:

- Khong thuoc cac doi tUdng khong dUdc lam ke toan quy dinh tai Dieu 51 cua Luat Ke toan;

- Da qua ldp boi dUdng ke toan trUdng va dUdc cap chUng chi boi dUdng ke toan trUdng

theo quy dinh cua Bo Tai chi'nh.

8.3. Thue lam ke toan, thue lam ke toan triidng

- Doanh nghiep nho va vUa dUdc thue doanh nghiep dich vu ke toan hoac ngUdi co

dang ky kinh doanh dich vu ke toan lam ke toan hoac lam ke toan trUdng.

- NgUdi dUdc thue lam ke toan, thue lam ke toan trUdng phai dam bao nhung tieu

chuan nghe nghiep quy dinh tai cac Dieu 51, 55, 56 va Dieu 57 cua Luat Ke toan va cac van

ban hudng dan thi hanh Luat Ke toan.

- NgUdi dUdc thue lam ke toan trUdng phai co du cac dieu kien:

+ Co chUng chi hanh nghe ke toan theo quy dinh tai Dieu 57 cua Luat Ke toan;

+ Co chUng chi boi dudng ke toan trUdng theo quy dinh cua Bo Tai chi'nh;

+ Co dang ky kinh doanh dich vu ke toan hoac co dang ky hanh nghe ke toan trong

doanh nghiep dich vu ke toan.

- NgUdi dUdc thue lam ke toan co trach nhiem va quyen cua ngUdi lam ke toan quy

dinh tai khoan 2, khoan 3 Dieu 50 cua Luat Ke toan. NgUdi dUdc thue lam ke toan trUdng co

trach nhiem va quyen cua ke toan trUdng quy dinh tai Dieu 54 cua Luat Ke toan.

</div>
(16)<div class='page_container' data-page=16>

II. DANH MUC HE THONG TAI KHOAN KE TOAN

(Ban hanh theo quyet dinh so 48/2006/QD-BTC

ngay 14 thang 9 nam 2006 cua Bo trudng Bo Tai chinh)

So hieu TK

TT

T E N T A I KH O AN

G H I CHU

Cap 1 Cap 2 Cap 3

1

2

3

4

5

6

LO A I T A l K H O A N 1

A

i s a n n g a n h a n

1

111

1111

1112

1113

Tien mat

Tien Viet Nam

Ngoai te

Vang, bac, kim khi quy, da quy

2

112

1121

1122

1123

Tien gUi Ngan hang

Tien Viet Nam

Ngoai te

Vang, bac, kim khi quy, da quy

Chi tiet theo tung

ngan hang

3

121

Oau tir tai chinh ngan han

4

131

Phai thu cua khach hang

Chi tiet theo tUng

khach hang

5

133

1331

1332

Thue GTGT dUdc khau trir

Thue GTGT du'dc khau tru'cua hang hoa, djch vu

Thue GTGT du’dc khau trir cua TSCD

6

138

1381

1388

Phai thu khac

Tai san thieu chd xif ly

Phai thu khac

7

141

Tam ung

Chi tiet theo doi

ti/dng

8

142

Chi phi tra trudc ngan han

9

152

Nguyen lieu, vat lieu

Chi tiet theo yeu cau

quan ly

10

153

Cong cu, dung cu

Chi tiet theo yeu cau

quan ly

11

154

Chi phi san xuat, kinh doanh dd dang

Chi tiet theo yeu cau

Thanh pham

quan ly

12

155

Chi tiet theo yeu cau

quan ly

13

156

Hang hoa

Chi tiet theo yeu cau

quan ly

14

157

Hang gui di ban

3hi tiet theo yeu cai

quan ly

15

159

1591

1592

1593

Cac khoan dir phong

Du phong giam gia dau tu ta i chinh ng§n han

DU phong phai thu kho doi

</div>
(17)<div class='page_container' data-page=17>

TT

So hieu TK

TEN TAI KHOAN

GHI CHU

Cap 1 Cap 2 Cap 3

1

2

3

4

5

6

LOAI TAI KHOAN 2

TAI SAN DAI HAN

16

211

Tai san co djnh

2111

TSCD hull hinh

2112

TSCD thue tai chinh

2113

TSCO vo hinh

17

214

Hao mon TSCO

2141

Hao mon TSCO hull hinh

2142

Hao mon TSCO thue tai chi'nh

2143

Hao mon TSCD vo hinh

2147

Hao mon bat dong san dau tu"

18

217

Bat dong san dau tu

19

221

Dau tutai chinh dai han

2212

Von gop lien doanh

2213

Dau tu1 vao cong ty lien ket

2218

Dau tu ta i chi'nh dai han khac

20

229

Du phong giam gia dau tu tai chinh dai han

21

241

Xay dung co ban dd dang

2411

Mua sam TSCD

2412

Xay di/ng cd ban dd dang

2413

Sira chCra I6n TSCD

22

242

Chi phi tra trudc dai han

23

244

Ky quy, ky cUdc dai han

LOAI TAI KHOAN 3

NO PHAI TRA

</div>
(18)<div class='page_container' data-page=18>

TT

So hieu TK

TEN TAI KHOAN

G H I CHU

Cap 1 Cap 2 Cap 3

1

2

3

4

5

6

3334

Thue thu nhap doanh nghiep

3335

Thue thu nhap ca nhan

3336

Thue tai nguyen

3337

Thue nha dat, tien thue dat

3338

Cac loai thue khac

3339

Phi, le phi va cac khoan phai nop khac

28

334

Phai tra ngi/di lao dong

29

335

Chi phi phai tra

30

338

Phai tra, phai nop khac

3381

Tai san thifa chd giai quyet

3382

Kinh phi cong doan

3383

Bao hiem xa hoi

3384

Bao hiem y te

3386

Nhan ky quy, ky cUdc ngan han

3387

Doanh thu chua thUc hien

3388

Phai tra, phai nop khac

31

341

Vay, no dai han

3411

Vay dai han

3412

NO dai han

3413

Trai phieu phat hanh

34131 Menh gia trai phieu

34132 Chiet khau trai phieu

34133 Phu troi trai phieu

3414

Nhan ky quy, ky cUdc dai han

32

351

Quy dir phong trd cap mat viec lam

33

352

Dir phong phai tra

LOAI TAI KHOAN 4

VON CHU SO HLfU

34

411

Nguon von kinh doanh

4111

Von dau tu" cua chu so hCru

4112

Thang du von co phan

(Cong ty cd phan)

4118

Von khac

35

413

Chenh lech ty gia hoi doai

36

418

Cac quy thuoc von chu sd hiiru

37

419

Co phieu quy

(Cong ty cd phan)

38

421

Ldi nhuan chi/a phan phoi

</div>
(19)<div class='page_container' data-page=19>

TT

So hieu TK

TE N T A I K H O AN

G H I CHU

Cap 1 Cap 2 Cap 3

1

2

3

4

5

6

4211

Ldi nhuan chUa phan phoi nam trudc

4212

Ldi nhuan chua phan phoi nam nay

39

431

4311

4312

Quy khen thudng, phuc ldi

Quy khen thUdng

Quy phuc ldi

L O A I T A I K H O A N 5

DO ANH TH U

40

511

5111

5112

5113

5118

Doanh thu ban hang va cung cap djch vu

Doanh thu ban hang hoa

Doanh thu ban cac thanh pham

Doanh thu cung cap djch vu

Doanh thu khac

Chi tiet theo yeu cau

quan ly

41

515

Doanh thu hoat dong tai chinh

42

521

5211

5212

5213

Cac khoan giam trU doanh thu

Chiet khau thUdng mai

Hang ban bi tra lai

Giam gia hang ban

L O A I T A I K H O A N 6

C H I P H I SAN X U A T, K IN H D O AN H

43

611

Mua hang

ap dung cho PP kierr

ke djnh ky

44

631

Gia thanh san xuat

ap dung cho PP kierr

ke djnh ky

45

632

Gia von hang ban

46

635

Chi phi tai chinh

47

642

6421

Chi phi quan ly kinh doanh

</div>
(20)<div class='page_container' data-page=20>

t t

1 1

So hieu TK

TEN TAI KHOAN

GHI CHU

Cap 1 Cap 2 Cap 3

1 2

3

4

5

50

821

Chi phi thue thu nhfip doanh nghiep

LOAI TAI KHOAN 9

XAC DINH KET QUA KINH DOANH

51

911

Xac djnh ket qua kinh doanh

LOAI TAI KHOAN 0

TAI KHOAN NGOAI BANG

1 001

Tai san thue ngoai

2

0 0 2

Vat tir, hang hoa nhan giuf ho, nhan gia cong

Chi tiet theo yeu cau

3

003

Hang hoa nhan ban ho, nhan ky gui, ky ci/cfc

quan ly

4

004

Nd kho doi da xur ly

5

007

Ngoai te cac loai

</div>
(21)<div class='page_container' data-page=21>

III. DANH MUC CHliNG TUT KE TOAN

(Ban hanh theo quyet djnh so 48/2006/QD-BTC

ngay 14 thang 9 nam 2006 cua Bo trifctng Bo Tai chinh)

TT TEN CHUNG TIT SO HIEU TINH CHAT 
BB(*) HD(*)

A.

c h

Q

n g t l

/

k e t o a n

BAN HANH THEO QUYET D|NH

n a y

I. Lao dong tien Itfdng

1

Bang cham cong

01a-LBTL

X

2

Bang cham cong lam them gid

01b-LBTL

X

3

Bang thanh toan tien luting

O2-L0TL

X

4

Bang thanh toan tien thudng

O3-L0TL

X

5

Giay di dudng

O4-L0TL

X

6

Phieu xac nhan san pham hoac cong viec hoan thanh

O5-L0TL

X

7

Bang thanh toan tien lam them gid

O6-L0TL

X

8

Bang thanh toan tien thue ngoai

O7-L0TL

X

9

Hdp dong giao khoan

O8-L0TL

X

10

Bien ban thanh ly (nghiem thu) hdp dong giao khoan

O9-L0TL

X

11

Bang ke trich nop cac khoan theo ludng

1O-L0TL

X

12

Bang phan bo tien ludng va bao hiem xa hoi

11-LBTL

X

II. Hang ton kho

1

Phieu nhap kho

01-VT

X

2

Phieu xuat kho

02-VT

X

3

Bien ban kiem nghiem vat ti/, cong cu, san pham,

hang hoa

03-VT

X

4

Phieu bao vat tu" con lai cuoi ky

04-VT

X

5

Bien ban kiem ke vat tu", cong cu, san pham, hang

hoa

05-VT

X

6

Bang ke mua hang

06-VT

X

</div>
(22)<div class='page_container' data-page=22>

TT TEN CHtTNG Tir

SO

HIEU TINH CHAT
BB(*) HD(*)

3 Giay de nghi tam ifng

03-TT

X

4

Giay thanh toan tien tam Crng

04-TT

X

5

Giay de nghj thanh toan

05-TT

X

6

Bien lai thu tien

06-TT

X

7

Bang ke vang, bac, kim khi quy, da quy

07-TT

X

8

Bang kiem ke quy (dung cho VND)

08a-TT

X

9

Bang kiem ke quy (dung cho ngoai te, vang, bac, kim

khi quy, da quy)

08b-TT

X

10

Bang ke chi tien

09-TT

X

V. Tai san co djnh

1

Bien ban giao nhan TSCD

01-TSCD

X

2

Bien ban thanh ly TSCD

02-TSCD

X

3 Bien ban ban giao TSCD sifa chura Ion hoan thanh

03-TSCD

X

4

Bien ban danh gia lai TSCD

04-TSCD

X

5

Bien ban kiem ke TSCD

05-TSCD

X

6

Bang ti'nh va phan bo khau hao TSCD

06-TSCD

X

B. CHLfNG TLT BAN HANH THEO CAC VAN BAN PHAP LUAT KHAC

1

Giay chung nhan nghi om hudng BHXH

X

2

Danh sach ngudi nghi hudng tra cap om dau, thai

san

X

3

Hoa ddn Gia tri gia tang

01GTKT-3LL

X

4

Hoa ddn ban hang thong thudng

02GTGT-3LL

X

5

Phieu xuat kho kiem van chuyen noi bo

03 PXK-3LL

X

6

Phieu xuat kho hang gCri dai ly

04 HDL-3LL

X

7

Hoa ddn dich vu cho thue tai chi'nh

05 TTC-LL

X

8

Bang ke thu mua hang hoa mua vao khong co hoa

don

04/GTGT

X

9

G hi ch u : (*)

BB:

Mau

bat

buoc

(*) HD: Mau hudng dan

</div>
(23)<div class='page_container' data-page=23>

IV. DANH MUC SO KE TOAN

(Ban hanh theo quyet djnh so 48/2006/QD-BTC

ngay 14 thang 9 nam 2006 cua Bo tracing Bo Tai chinh)

So

T T

T e n so

Ky hieu

H i n h thufc k e t o a n

N h a t ky

chung

N h a t

ky - So

Cai

Chvfng

tti

ghi so

01 Nhat ky - So Cai

S01-DNN

- X

-02

Chung tu" ghi so

S02a-DNN

- - X

03 So Dang ky Chung tu" ghi so

S02b-DNN

-

X

04 So Cai (dung cho hinh thCrc ke toan Chung tu" ghi so) S02c1-DNN

S02c2-DNN

- - X

X

05 So Nhat ky chung

S03a-DNN

X -

-06

So Nhat ky thu tien

S03a1-DNN

X -

-07

So Nhat ky chi tien

S03a2-DNN

X -

-08

So Nhat ky mua hang

S03a3-DNN

X -

-09

So Nhat ky ban hang

S03a4-DNN

X

-

-10

So Cai (dung cho hinh thCfc ke toan Nhat ky

chung)

S03b-DNN

X -

-11

Bang can doi so phat sinh

S04-DNN

X

-

X

12 So quy tien mat

S05a-DNN

X X X

13 So ke toan chi tiet quy tien mat

S05b-DNN

X X X

14 So tien giri ngan hang

S06-DNN

X X X

15 So chi tiet vat lieu, dung cu, san pham, hang hoa

S07-DNN

X X X

16 Bang tong hop chi tiet vat lieu, dung cu, san pham,

hang hoa

</div>
(24)<div class='page_container' data-page=24>

So

T T

T e n so

Ky h ieu

H in h th ifc k e to a n

N h a t ky

chung

N h at

ky - So

Cai

Chufng

tti

ghi

so

24 So chi tiet tien vay

S16-DNN

X X X

25 So chi tiet ban hang

S17-DNN

X X X

26 So chi phi san xuat, kinh doanh

S18-DNN

X X X

27 The ti'nh gia thanh san pham, dich vu

S19-DNN

X X X

28 So chi tiet cac tai khoan

S20-DNN

X X X

29 So chi tiet phat hanh co phieu

S21-DNN

X X X

30 So chi tiet co phieu quy

S22-DNN

X X X

31 So chi tiet dau tif chung khoan

S23-DNN

X X X

32 So theo doi chi tiet nguon von kinh doanh

S24-DNN

X X X

33 So chi phi dau tir xay dung

S25-DNN

X X X

34 So theo doi thue GTGT

S26-DNN

X X X

35 So chi tiet thue GTGT dUdc hoan lai

S27-DNN

X X X

36 So chi tiet thue GTGT d iid c mien giam

S28-DNN

X X X

37 Cac sd chi tiet khac theo yeu cau quan ly cua

doanh nghiep

</div>
(25)<div class='page_container' data-page=25>

Phan thur nhat

</div>
(26)<div class='page_container' data-page=26>

A. SO DO KE TOAN HUONG DAN THI/C HIEN

CAC CHUAN MUC KE TOAN

Phan

I

Ke toan hang ton kho (Chuan mUc so 02)

II

Ke toan TSCD (Chuan mUc so 03, 04)

III

Ke toan bat dong san dau tiT (Chuan muc so 05)

IV

Ke toan thue tai san (Chuan mi/c so 06)

V

Ke toan cac khoan dau tu vao cong ty lien ket (Chuan mifc so 07)

VI

Ke toan lien quan den thong tin tai chi'nh ve cac khoan von gop lien

doanh (Chuan muc so 08)

VII

Ke toan anh hudng cua viec thay doi ty gia hoi doai (Chuan mi/c so 10)

VIII Ke toan doanh thu ban hang va cung cap dich vu (Chuan mi/c so 14)

IX

Ke toan hop dong xay dung (Chuan muc so 15)

X

Ke toan chi phi di vay (Chuan muc so 16)

XI

Ke toan lien quan den chuan muc Cac khoan du phong, tai san va

nd tiem tang (Chuan mUc so 18)

</div>
(27)<div class='page_container' data-page=27>

<0 a '

Sd do so: 1

PHAN I - CAC S 0 D O KE TOAN HANG TON KHO

Tir sd do so 1 den sd do so 15

KE TOAN CHI PHI MUA HANG TON KHO

152, 153, 156, 611

111, 112, 331,...

Tong gia Vat tu1, cong cu, Gia mua

thanh hang hoa mua chiTa co

toan vao nhap kho thue GTGT

133

Thue
GTGT

Vat ti/, cong cu, hang hoa mua vao nhap kho
tinh theo gia mua co thue GTGT

(neu khong di/oc khau tri/)

3333

Thue nhap khau phai nop NSNN

3332

Thue tieu thu dac biet cua
hang nhap khau phai nop NSNN

33312

Thue G TG T cua

hang nhap khau Neu khong du’dc

phai nop NSNN khau trir

133

Neu du’dc khau tri/
(Neu co)

</div>
(28)<div class='page_container' data-page=28>

Sd do so: 2

KE TOAN C A C KHOAN CHIET KHAU, G IA M GIA,

HANG MUA TRA LAI

152, 153, 156, 611,...

111, 112, 331,...

Gia mua da co (2)
thue GTGT

Gia mua chi/a co (1)
thue GTGT

Thue GTGT
dau vao

911

515

Cac khoan
chiet khau
thiTdng mai,

giam gia,
hang mua

tra lai.
Chiet khau
thanh toan
diTdc hi/dng

Chu y:

- Vat tif, cong cu, hang hoa, mua ngoai dung vao hoat dong SXKD hang hoa, dich vu thuoc
doi tiTdng chiu thue GTGT tinh theo phudng phap khau tri/ khi du'dc chiet khau thudng mai, giam
gia hoSc tra lai ngiidi ban phai tach thue GTGT, ghi but toan (1),

- Vat tif, cong cu, hang hoa, mua ngoai dung vao hoat dong SXKD hang hoa, dich vu thuoc
doi tudng chiu thue GTGT tinh theo phiTdng phap tri/c tiep hoac khong chiu thue G TG T khi diroc
chiet khau thi/dng mai, giam gia hoSc tra lai ngi/di ban ghi but toan (2).

</div>
(29)<div class='page_container' data-page=29>

So do so: 3

154 155 (San pham chinh)

Gia thanh san pham chinh
nhap kho trong ky

155 (San pham phu)

Gia tri san pham phu nhap kho tinh theo
gia tri thuan co the thi/c hien du’dc

KE TOAN CHI PHI CHE BIEN C HO SAN PHAM PHU

Vi du ve tri/dng hdp co san pham phu:

- San pham phu du’dc tinh theo gia trj thuan co the thi/c hien du’dc va gia tri nay di/dc tri/ (-) khoi chi phi

che bien da tap hdp chung cho san pham chi'nh.

. Tong chi phi che bien: 120

. Gia ban ifdc ti'nh san pham phu: 16
. Chi phi i/dc tinh tieu thu san pham phu: 1

</div>
(30)<div class='page_container' data-page=30>

Sd do so: 4

KE TOAN HAO HUT, MAT MAT HANG TON KHO

152, 153, 
154, 155, 156

1381

Tai san thieu chd xur ly 111, 334,.

157

Gia tri hang ton kho mat mat,
hao hut cho xir ly

Hang gui di ban mat mat,
hao hut chd x if ly

Phan hao hut, mat mat hang ton kho
do to c h u t, ca nhan phai boi thi/dng

theo quyet djnh xu1 ly

632

Phan hao hut, mat mat hang ton kho
du'dc tinh vao gia von hang ban

Chu y: Tri/dng hdp gia trj hao hut, mat mat cua hang ton kho da xac dinh du’dc nguyen nhan va co
quyet dinh xir ly ngay, ghi:

Nd TK 111, 334,... (So thu boi thi/dng theo quyet dinh xir ly)

Nd TK 632 (Gia tri hao hut, mat mat cua hang ton kho sau khi tri/ (-) so thu boi thi/dng theo
quyet dinh xu" ly)

Co TK 152, 153, 154, 155, 156, 157

</div>
(31)<div class='page_container' data-page=31>

Sd do so: 5

KE TOAN DU PHONG G IAM GIA HANG TON KHO

1593

D lf PHONG GIAM GIA HANG TON KHO 632

Idn hon so phai trich lap nam sau)

Chu y:

1.

DU phong giam gia hang ton kho du’dc lap khi gia tri thuan co the th u t hien du'dc cua hang
ton kho nho hdn gia goc va du’dc ghi nhan vao gia von hang ban trong ky.

2. D i/ phong giam gia hang ton kho du’dc lap vao cuoi ky ke toan nSm khi lap BCTC. Khi lap

d i/ phong giam gia hang ton kho phai du’dc hien theo dung cac quy dinh cua CMKT so 02 "Hang
ton kho" va quy djnh cua che do tai chinh hien hanh.

</div>
(32)<div class='page_container' data-page=32>

Sd do so: 6

KE TOAN G IA V O N HANG BAN

(Bo sung noi dung phan anh mot so nghiep vu kinh te lien quan den TK 632

theo chuan muc ke toan hang ton kho)

632
152, 153, 155,

156, 138 (1381)

Gia tri hao hut, mat mat cua hang ton kho sau
khi trir (-) so thu boi thi/dng theo quyet dinh x ir ly

1593

Hoan nhap so chenh lech giCra so d i/ phong
giam gia hang ton kho phai lap nam nay

nho hdn so da lap nam tri/dc

154,241

Chi phi ti/ xay di/ng, ti/ che TSCO vifdt
qua mCrc binh thiTdng khong du'dc tinh

vao nguyen gia TSCO

1593

Trich lap d i/p h o n g giam gia hang ton kho

154

Chi phi nguyen vat lieu, chi phi nhan cong,...
tri/c tiep vi/dt tren m u t binh thuWng

</div>
(33)<div class='page_container' data-page=33>

Sd do so: 7

KE TOAN NGUYEN LIEU, VAT LIEU

(Theo phudng phap ke khai thudng xuyen)

152- NGUYEN LIEU, VAT LIEU
111, 112, 331,...

Nhap kho nguyen vat lieu (NVL|
mua ngoai

133

Thue GTGT (neu co)

Chi phi thu mua, boc xep, van chuyen
NVL mua ngoai

154

Nhap kho NVL thue ngoai gia cong,
che bien xong hoac nhap kho NVL da ti/che

3333, 3332

Thue nhap khau, thue tieu thu dac biet
NVL nhap khau phai nop NSNN

33312

Thue GTGT cua NVL nhap khau phai nop
NSNN (neu khong di/dc khau tri/)

411

Du'dc cap hoac nhan vd'ri gop l;en doanh,
lien ket bang NVL

154, 642, 241,...

NVL xuat dung cho SXKD hoac
XDCB, sCra chQa Idn TSCO khong

slT dung het nhap lai kho

154, 642, 241,.

Xuat kho nguyen, vat lieu dung cho SXKD,

>4

XDCB hoac sira chCfa Id

NVL xuat thue ngoai gi

n TSCO

1!

a cong

133

- Gic

(neu co) 331, 1 1 1 ,1 1 2 ,...

im gia NVL mua vao

52

- Tra lai NVL cho ngtfdi ba
- Chiet khau thi/dng mai

Nguyen, vat lieu xuat be

6:

242

NVL xuat dung cho S

142,

XKD

21

phai phan bo dan

2:

NVL xuat kho de gop von vao cong ty
lien ket hoac cd so kinh doanh dong kiem soat

</div>
(34)<div class='page_container' data-page=34>

Sd do so: 8

111, 112,

141, 331,...

KE TOAN C O N G CU, DUNG CU (CC, DC)

(Theo phLfdng phap ke khai thudng xuyen)

153- CONG CU, DUNG CU

Nhap kho cong cu, dung cu (CC, DC)
mua ngoai

133

Thue GTGT (neu co)

Chi phi thu mua, boc xep, van chuyen

154

CC, DC mua ngoai

Nhap kho CC, DC da ti/ che hoac
thue ngoai gia cong, che bien xong

3 3 3 3 ,3 3 3 2

Thue nhap khau, thue tieu thu dac biet
CC, DC nhap khau phai nop NSNN

33312

Thue GTGT cua CC, DC nhap khau
phai nop NSNN (neu khong du’dc khau trir)

2 2 1

Thu hoi von gop vao cong ty lien ket,
cd sd kinh doanh dong kiem soat,

hoSc dau tir dai han khac bSng CC, DC
3381

CC, DC phat hien thi/a khi kiem ke chd xCrly

Cac TK lien quan

154, 642, 241
CC, DC xuat kho dung cho SXKD,

242
hoac dau ti/ XDC

(neu gia tri CC, DC kh(

CC, DC xuat kho dung c
B
in g Idn)

142

ho SXKD
phai phan bo dan

133

- Gi<

(neu co) 331, 111, 112,...

3m gia hang mua

54
- Tra lai CC, DC cho ngu

- Chiet khau thi/dng mai

CC, DC xuat kho thue ngo
fdi ban

ai gia cong

13, 2218
CC, DC xuat kho de gop vor

lien ket, so kinh doanh don

2212, 22
vao cong ty
g kiem soat

81
hoac dau ta dai han

CC, DC phat hien thi
khac

§'u khi

ien quan

kiem ke chd xu” ly

Cac TK

CC, DC phat hien thieu khi kiem ke
xac dinh du’dc nguyen nhan va

co quyet dinh xu’ ly ngay

CC, DC phat hien thi/a khi kiem ke
xac dinh du’dc nguyen nhan va

co quyet dinh xu’ ly ngay

Chu y:

Ke toan chenh lech gii/a gia tri ghi so va gia danh gia lai cua cong cu, dung cu xuat kho de gop
von vao cong ty lien ket, cd sd kinh doanh dong kiem soat hoSc dau tif dai han khac xem cac so do
lien quan den TK 221 phan V, VI (Muc A)

</div>
(35)<div class='page_container' data-page=35>

Sd do so: 9

KE TOAN C O N G CU, DUNG CU CHO THUE

153

(Chi

tiet do dung cho thue) 1 4 2 ,2 4 2

154,631

Chu y:

1.

Cong cu, dung cu la nhirng tir lieu lao dong khong co du cac tieu chuan ve gia tri va thdi 
gian sir dung quy dinh cho TSCO nen cong cu, dung cu dude quan ly va hach toan nhi/ nguyen 
lieu, vat lieu. Theo quy dinh hien hanh, nhung tir lieu lao dong sau day neu khong du tieu chuan 
ghi nhan TSCD thi dude ghi nh.^n la CC, DC:

- Cac da giao, van khuon, cong cu, dung cu ga lap chuyen dung cho san xuat xay l^p;

- Cac bao bi ban kern theo hang hoa co tinh tien rieng, nhirng trong qua trinh bao quan hang 
hoa van chuyen tren dudng va d i/tr if trong kho co ti'nh gia tri hao mon de tru" dan gia tri cua bao bi;

- Nhirng dung cu, do nghe bang thuy tinh, sanh sir, phudng tien quan ly, do dung v&n phong, 
quan ao, giay dep chuyen dung de lam viec,...

</div>
(36)<div class='page_container' data-page=36>

Sd do so: 10

C O N G CU, DUNG CU, HANG HOA, HANG GUI DI BAN

(Theo phirdng phap kiem ke djnh ky)

KE TOAN NGUYEN LIEU, VAT LIEU,

Tri gia hang ton kho va gid di ban cuoi ky

152, 153,

156, 157

611- M U A H AN G

Tri gia hang da mua dang di ditong dau ky,
tri gia hang ton kho va gui di ban dau ky

111, 112, 331,...

Mua vat tif, hang hoa ve
nhap kho trong ky (Gia mua,
chi phi thu mua, boc xep, van chuyen...)

133

Thue GTGT

3333

Thue nhap khau phai nop NSNN

3332

Thue tieu thu dac biet
hang nhap khau phai nop NSNN

111, 112, 331,.

Giam gia hang mua
- Hang mua tra lai
- Chiet khau thi/cfng mai

133

4

(neu co)

142, 154, 241,

242, 642

Cuoi ky, xac dinh va ket chuyen
trj gia nguyen vat lieu, CC, DC xuat kho sir
dung cho SXKD, XDCB, site chCfa Idn TSCD

632

Cuoi ky, xac dinh va ket chuyen
trj gia hang hoa xuat kho de ban,
trao doi, bieu tang, tieu dung noi bo

33312

Thue GTGT cua______ (neu khong du’dc
hang nhap khau khau tru1)
phai nop NSNN

133

(neu du'dc
khau tri/)

</div>
(37)<div class='page_container' data-page=37>

Sd do so: 11

KE TOAN THANH PHAM

1. Theo phi/dng phap ke khai thudng xuyen:

154 155- T H A N H PHAM 632

Nhap kho thanh pham do don vj SX, che
bien hoac thue ngoai gia cong hoan thanh

632

Thanh pham da xuat ban
bi tra lai nhap kho

221

Thu hoi von gop vao cong ty lien ket, cd sd
kinh doanh dong kiem soat hoac dau tir
dai han khac bling thanh pham nhap kho

3381

Thanh pham phat hien thi/a
khi kiem ke chd xir ly

Xuat kho thanh pham de ban, trao doi,
bieu, tang, sir dung noi bo

157

Xuat kho thanh pham gui cho cac dai ly,
don vi nhan hang ky gul hoac giri hang cho

khach hang theo hdp dong

221

Xuat kho thanh pham de gop von vao cong
ty lien ket, cd sd kinh doanh dong kiem soat

hoSc dau tird a i han khac

1381

Thanh pham phat hien thieu
khi kiem ke chd x ir ly

2. Theo phirdng phap kiem ke djnh ky

Ket chuyen tri gia thanh pham

155

ton kho cuoi ky

Ket c h uyen tri gia thanh pham
ton kho dau ky

632

</div>
(38)<div class='page_container' data-page=38>

KE TOAN HANG HOA

(Theo phirong phap ke khai thi/dng xuyen)

1. Ke toan gia mua hang hoa

Scf do so: 12

156 (Chi tie t gia m ua hang hoa)
111, 112,141,

151, 331,... 331, 111, 112, ...

154

Nhap kho hang hoa mua ngoai

Hang hoa thue ngoai gia cong,
che bien xong nhap kho

3 3 3 3 ,3 3 3 2

Thue nhap khau, thue tieu thu dac biet
cua hang hoa nhap khau phai nop NSNN

33

12

Thue GTGT hang nhap khau phai nop NSNN

632

(neu khong du'dc khau trir)

Hang hoa da xuat ban

bj tra lai nhap kho

221

3381

Thu hoi von gop vao cong tv lien ket, cd sd(

kinh doanh dong kiem soat hoSc dau tu1
dai han khac bang hang hoa nhap kho

Hang hoa phat hien thira________
khi kiem ke chd xir ly

Cac TK lien quan

Hang hoa phat hien thi/a xac dinh du’dc
nguyen nhan va co quyet dinh xir ly ngay

Giam gia hang mua

- Hang mua tra lai cho ngirdi ban

133

(neu co)

632

Xuat kho hang hoa de ban, trao do’i,

bieu tang, tieu dung noi bo

157
Xuat kho hang hoa giri cho cac dai ly, don vi

nhan hang ky gui hoac gifi hang cho khach
hang theo hdp dong

154

Xuat kho hang hoa
thue ngoai gia cong, che bien

221

Xuat kho hang hoa de gop von vao cong tv(
lien ket, cd sd kinh doanh dong kiem soat

hoac dau tir dai han khac

1381

Hang hoa phat hien thieu
khi kiem ke chd xu1 ly

Cac TK lien quan

Hang hoa phat hien thieu xac dinh du’dc
nguyen nhan va co quyet dinh xu1 ly ngay

Chu y:

1. Ke toan doanh thu va thue phai nop NSNN cua hang hoa xuat kho de trao do’i, ho§c de sir
dung noi bo, de bieu tang hoac tra liTdng, tra thu'dng....xem cac sd do lien quan den ke toan doanh thu
(TK 511) phan V (Muc B) hoSc cac khoan thue phai nop NSNN (Muc C)

2. Ke toan chenh lech giCra gia tri ghi so va gia danh gia lai cua hang hoa xuat kho de gop von vao
cong ty lien ket, cd sd kinh doanh dong kiem soat hoac dau tir dai han khac xem cac sd do lien quan
den cac TK 221 phan V, VI (Muc A)

</div>
(39)<div class='page_container' data-page=39>

So do so: 13

KE TOAN HANG HOA (TIEP)

(Theo phuong phap ke khai thudng xuyen)

2. Ke toan chi phi thu mua hang hoa.

156

(Chi tiet chi phi thu mua hang hoa)
111, 112,

141, 331...

Chi phi thu mua hang hoa phat sinh

133

331

Phi uy thac nhap khau va cac khoan da

du’dc chi ho cho hoat dong nhan uy thac

phai tra cho ddn vi nhan uy thac
nhap khau hang hoa

632

Cuoi ky, khi phan bo chi phi thu mua cho
hang hoa du’dc xac dinh la ban trong ky

</div>
(40)<div class='page_container' data-page=40>

Sd do so: 14

KE TOAN HANG HOA 6 D O N Vj KINH DOANH MUA, BAN HANG HOA

(Theo phirong phap kiem ke djnh ky)

Tri gia hang hoa ton kho va gui di ban cuoi ky

151, 156, 157 611- MUA HANG

Tri gia hang hoa ton kho va
gui di ban dau ky

133

111, 112, 331, ...

Hang hoa mua vao nhap kho
trong ky (Gia mua, chi phi thu mua,

boc xep, van chuyen...)

333

Thue nhap khau, thue TTBB, thue GTGT
(neu khong du’dc khau tru’) phai nop

NSNN cua hang hoa nhap khau

111, 112, 331, ...

Chiet khau thi/dng mai
Giam gia hang mua

Tra lai hang mua cho ngi/di ban

133

(neu co)

632 911

Cuoi ky, xac dinh
va ket chuyen
gia von hang hoa
da xuat ban, trao
doi, bieu tang, tieu

dung noi bo trong
ky '

K/c gia von hang
hoa da tieu thu trong ky

C h u y :

Tri gia hang xuat _ Trj gia hang + Trj gia hang Trj gia hang
ban trong ky ton dau ky mua trong ky ton cuoi ky

</div>
(41)<div class='page_container' data-page=41>

So do sd: 15

KE TOAN HANG GUI Ol BAN

157- HANG GL/I Ol BAN

155, 156

632

(1) Khi xuat kho gui thanh pham, hang hoa (3) Khi hang gui di ban
cho ngi/di mua theo hpp dong hoac gui nhp du’dc xac dinh la tieu thu

don vi nhan dai ly ban ho

154

155, 156

(2) Djch vu da hoan thanh ban giao cho (4) Hang gui di ban
khach hang nhi/ng chi/a du’dc xac dinh la nhap lai kho

tieu thu ho^c san pham san xuat xong

khong nhap kho gui di ban

611

(5) Doi vdi

Dau ky, k/c tri gia hang gui hang hoa

611

di ban chi/a dupe coi la

tieu thu dau ky, gia tri dich vu

cung cap cho khach hang

632

(6) Cuoi ky, k/c tri gia hang hoa gui chi/a dupe coi la tieu thu Doi vdi
di ban chi/a dupe coi la tieu thu cuoi ky dau ky (theo phi/dng thanh pham,

(theo phi/dng phap kiem ke djnh ky) phap kiem ke dinh ky) djch vu

632

</div>
(42)<div class='page_container' data-page=42>

PHAN II - CAC Sir DO KE TOAN TSCD HUU HINH VA TSCD VO HINH

T irs d do so 16 den sd do so 35

Sd do so: 16

KE TOAN TSCO TANG DO MUA N G O A I DUNG V A O HOAT D O N G SXKD

(Ddn vj ap dung phudng phap khau trir)

111, 112, 331,...

211

111, 112, 331,.

2411

(Neu mua ve phai qua Khi TSCD di/a
lap dat, chay thCr) vao sir dung

Gia mua, chi phi lien quan tri/c tiep (Neu mua ve sir dung ngay)

133

Thue GTGT

3333

(neu co)

Thue nhap khau

3332

Thue tieu thu dac biet hang nhap khau

33312

133

Thue GTGT hang nhap khau
(neu du’dc khau tri/)

Thue GTGT hang nhap khau (neu khong di/pc khau tri/)

3338

Le phi trudc ba (neu co)

Dong thdi ghi:

411

418

Neu mua TSCO bang cac quy

Chiet khau thi/dng mai,
dUdc giam gia TSCO

mua vao

Chu y:

thuoc von chu so hifu

- Nguyen gia TSCD hCfu hinh mua s lm gom: gia mua (trir (-) cac khoan difcfc chiet khau thudng
mai hoac giam gia), cac khoan thue (khong bao gom cac khoan thue di/dc hoan) va cac chi phi lien
quan tri/c tiep den viec diTa tai san vao trang thai s in sang sir dung, nhi/: Chi phi chuan bi mat bang:
Chi phi van chuyen va boc xep ban dau; Chi phi lip dat chay thu1 (tri/ (-) cac khoan thu hoi ve san
pha’m, phe lieu do chay thir); Chi phi chuyen gia va cac chi phi lien quan tri/c tiep khac.

- Nguyen gia TSCO vo hinh mua rieng biet gom: Gia mua trir(-) cac khoan di/pc chiet khau thi/dng
mai, giam gia, cac khoan thue (khong bao gom cac khoan thue dupe hoan) va cac chi phi lien quan
tri/c tiep den viec dvia tai san vao sir dung theo d i/ tinh.

- TSCD mua ve dung vao hoat dong SXKD hang hoa, dich vu chiu thue GTGT tinh theo phi/ong
phap triTc tiep hoac khong chiu thue GTGT ghi: No TK 211/Co TK 111, 112, 331,... (gia mua da co
thue GTGT).

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So do so: 17

KE TOAN TSCO MUA NGOAI THEO PHUONG THUC TRA CHAM , TRA GOP

111

331

211

Djnh ky, khi thanh toan
tien cho ngudi ban

Tong so tien Nguyen gia (ghi theo
phai thanh toan gia mua tra tien ngay

tai thoi diem mua)

242

635

So chenh lech giufa
gia mua tra cham
va gia mua tra tien ngay

(lai tra cham)

Dinh ky, phan bo’ dan vao
chi phi theo so lai
tra cham phai tra ti/ng ky

133

Thue GTGT dau vao
(neu cd)

</div>
(44)<div class='page_container' data-page=44>

Sd do so: 18

1.

Trudng hdp mua dudi hinh thCrc trao doi vdi TSCO tUdng tir (tai san ttfdng tu la TSCO

co cong dung tudng tu, trong cung ITnh virc kinh doanh va co gia trj tudng dudng)

a. Trao doi TSCD hull hinh

211(2111) 214

KE TOAN TSCO MUA DUOI HINH THIJfC TRAO OOI

Gia trj hao mon TSCD hifu hinh
di/a di trao doi

Nguyen gia TSCD hiru hinh

di/a di trao doi 211(2111)

Nguyen gia TSCD hull hinh nhan ve
(ghi theo gia tri con lai cua TSCD

difa di trao doi)

b .

Trao doi TSCD

VO

hinh:

Ghi tutfng tif nhu1 trao doi TSCD hCru hinh

No TK 211 (2113) (Nguyen gia TSCD vo hinh nhan ve ghi theo gia tri con lai cua TSCD vo hinh difa di
trao doi)

No TK 214 - Hao mon TSCD (gia trj hao mon TSCD vo hinh di/a di trao doi)
Co TK 211 (2113) (Nguyen gia TSCD vo hinh di/a di trao doi)

Chu

y: Qua trinh trao doi TSCD ti/ong tir thi khong phat sinh bat ky khoan lai, lo nao.

</div>
(45)<div class='page_container' data-page=45>

KE TOAN TRUONG HOP MUA TSCO DUOI HINH THUC TRAO DOI (TIEP)

2.

Tri/dng hdp mua di/6i hinh thurc trao doi v6i TSCD khong tudng tu”:

Sd do so: 19

711

211

811

Nguyen (1a) Ghi giam TSCD Gia tri

gia difa di trao doi con lai

Gia tri hao mon

D o n g th o i g hi:

131

214

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(46)<div class='page_container' data-page=46>

Sd do so: 20

KE TOAN TSCO V O HINH LA QUYEN SU DUNG OAT C O THOI HAN

1. Ke toan tang TSCO vo hinh la quyen s u d u n g dat

411

Khi di/ac giao quyen su'dung dat co thdi han
Gia tri quyen su'dung dat nhan gop von lien doanh

111, 112, 331,...

Nhan chuyen nhi/ong quyen su'dung dat
hop phap ti/ ngudi khac.

2113

2.

Tri/dng hdp quyen sur dung dat dude chuyen nht/dng cung vdi nha cua, vat kien

true tren dat:

1 1 1 ,1 1 2 , 331,... 2111

TSCD hu’u hinh la nha cifa, vat kien true

Tong gia thanh toan

2113

TSCD vo hinh la quyen su’ dung dat

133

Thue GTGT dau vao (neu co)

</div>
(47)<div class='page_container' data-page=47>

Sd do so: 21

KE TOAN TSCO HUTU HINH TU CHE

152, 153

334, 338

111, 112,

331,

154

Tong hop
chi phi
san xuat
phat sinh

632

Gia thanh san pham san xuat ra khong qua
nhap kho de chuyen thanh TSCO

su' dung cho SXKD

155

Gia thanh
san pham nhap kho

Xuat kho san pham de chuyen
thanh TSCD su’ dung cho SXKD

D o n g th&i gh i:

511

211

1 1 1, 1 1 2,.

Doanh ;hu ban hang noi bo do su’ dung san pham
tU che chuyen thanh TSCD dung cho SXKD
(ghi theo chi phi san xuat thUc te san pham)

</div>
(48)<div class='page_container' data-page=48>

Sd do so: 22

GHI NHAN TSCO V O HINH OUOC TAO RA TLX NOI BO DOANH NGHIEP

TRONG GIAI D O A N TRIEN KHAI

1.

Khi phat sinh chi phi trong giai doan trien khai:

111, 112,

152,153, 331,...

Khi phat sinh chi phi
trong giai doan trien khai

242

Neu phai phan bo dan

642

Neu tinh vao chi phi
quan ly doanh nghiep

133

Thue GTGT
(neu co)

2. Khi xet thay ket qua trien khai thoa man cac dieu kien ghi nhan TSCO vo hinh:

1 1 1 ,1 1 2 ,1 5 2 ,

153, 331,... 241 2113

Khi phat sinh chi phi
trong giai doan trien khai

Khi ket thue giai doan trien khai
ghi tang nguyen gia TSCD vo hinh

Chu y:

Cac chi phi khong du’dc tinh vao nguyen gia TSCD vo hinh:

+ Chi phi ban hang, chi phi quan ly doanh nghiep, chi phi san xuat chung khong lien quan tri/c tiep
+ Chi phi khong hop ly.

+ Chi phi dao tao nhan vien van hanh tai san.

+ Chi phi lien quan den nhan hieu, quyen phat hanh, danh sach khach hang va cac khoan muc
tuting tu1 ve ban chat

</div>
(49)<div class='page_container' data-page=49>

So do so: 23

1.

Trudng hop hinh thanh TSCO hiiru hinh, vo hinh tif viec trao doi thanh toan b^ng

chi/ng tu" lien quan den quyen sd hifu von cua cac cong ty co phan:

KE TOAN C A C TRUONG HOP KHAC GHI TANG TSCO

411 (4111, 4112)

Ghi tang nguon von kinh doanh (Chi tiet von dau tir cua chu sd hCru
va thang d i/v o n co phan,Thang d i/v o n co phan la phan chenh lech

giira gia tri hop ly va menh gia co’ phieu)

211

Chu y:

- Tri/dng hop TSCD hull hinh, TSCD vo hinh hinh thanh ti/ viec trao do’ i thanh toan bang
chi/ng ti/ lien quan den quyen sd hull von cua don vj, nguyen gia TSCD la gia tri hop ly cua cac
chi/ng ti/ dude phat hanh lien quan den quyen sd hCru von.

2. Trirdng hop TSCO duoc tai trO, bieu tang:

911 711 211

Khi nhan TSCO
di/Oc tai trp, bieu tang

1 1 1 , 1 1 2 ...

</div>
(50)<div class='page_container' data-page=50>

So do so: 24

I. Trudng hdp chi phi phat sinh sau ghi nhan ban dau du'dc ghi tang nguyen gia:

1. D oi vdi T S C D huru hinh:

- Cac chi phi phat sinh sau ghi nhan ban dau di/oc ghi tang nguyen gia TSCD hull hinh neu:
a) Cac chi phi nay c h ic chan lam tang ldi ich kinh te trong ti/ong lai do sCr dung tai san do.
b) Cac chi phi nay thi/c si/ cai thien trang thai so vdi trang thai ban dau cua tai san do, nhix

. Thay doi bo phan cua TSCO hCru hinh lam tang thdi gian sU dung huru ich, hoac lam tang cong suat 
su'dung cua chung.

. Cai tien bo phan cua TSCO huru hinh lam tang dang ke chat Itfdng san pham san xuat ra.
. Ap dung quy trinh cong nghe san xuat mdi lam giam chi phi hoat dong cua tai san so vdi trudc.
2. D oi vdi TSCO vo hinh:

- Cac chi phi lien quan den TSCO vo hinh phat sinh sau ghi nhan ban dau di/Oc ghi tang nguyen gia TSCO vo
hinh neu thoa man dong thdi 2 dieu kien:

a) Cac chi phi nay co kha nang lam cho TSCO vo hinh tao ra ldi ich kinh te trong tutfng lai nhieu hon miTc hoat
dong di/oc danh gia ban dau.

b) Cac chi phi nay di/dc danh gia mot cach c h ic chan va g in lien vdi mot TSCD vo hinh cu the.

3. So do ke toan:

1 1 1 ,1 1 2,141,331,.. 241 211

KE TOAN CHI PHI PHAT SINH SAU GHI NHAN BAN DAU TSCO

Chi phi phat sinh sau Chi phi phat sinh sau ghi nhan

154,

ghi nhan ban dau (do ban dau dude ghi tang nguyen gia

631,642

cai tao, nang cap TSCD,...)

133

(neu thoa man cac dieu kien)

(neu gia

Thue GTGT Chi phi phat sinh sau ghi nhan

trj nho)

ban dau neu khong thoa man

242

dieu kien ghi tang

nguyen gia GTGT (neu gia trj Idn phai
phan bo dan)

II.

Trudng hdp chi phi phat sinh sau ghi nhan ban dau phai tinh vao chi phi SXKD

trong ky:

- Chi phi phat sinh sau ghi nhan ban dau phai tinh vao chi phi SXKD trong ky neu khong thoa man cac dieu
kien di/dc ghi tang nguyen gia TSCD nhi/d a neu d phan I, vi du:

- Chi phi ve sira chira va bao dirdng TSCD huu hinh n h im muc dich khoi phuc hoac duy tri kha nang dem lai
loi ich kinh te cua tai san theo trang thai hoat dong tieu chuan ban dau (chd khong thirc su cai thien trang thai so vdi
trang thai tieu chua’ n ban dau) nen phai tinh vao chi phi SXKD trong ky.

- Chi phi phat sinh sau ghi nhan ban dau lien quan den nhan hieu hang hoa, quyen phat hanh, danh sach
khach hang va cac khoan muc tirong tir ve ban chat do mua ngoai hoac tao ra ti/ noi bo doanh nghiep phai ghi vao
chi phi SXKD trong ky.

</div>
(51)<div class='page_container' data-page=51>

So do so: 25

KE TOAN C A C KHOAN CHI PHI LIEN QUAN DEN TAI SAN V O HINH

N gu yen tac chung: Chi phi lien quan den tai san vo hinh phai dtfpc ghi nhan la chi phi S X K D trong

ky ho3c phan bo dan, tr i( tri/dng hpp:

(1) Ghi tang nguyen gia TSCO vo hinh (N o TK 2 1 13/Co TK 111, 112,...) neu c a c chi phi do hinh 
th anh m o t phan nguyen gia TSCO vo hinh va thoa m an dinh nghia va tieu chuan ghi nhan TSC D .

(2) Chi phi lien quan den tai san vo hinh da ghi vao chi phi de xac djnh ket qua hoat dong kinh 
doanh trong ky tri/o c do thi khong du’dc tai ghi nhan vao nguyen gia TSCO vo hinh.

(3) C ac chi phi thanh lap doanh nghiep, chi phi dao tao nhan vien va chi phi quang cao phat sinh 
trong giai doan trifd c hoat dong cua doanh nghiep mdi thanh lap, chi phi cho giai doan nghien cClU, chi phi 
ch u ye n dich dia diem dupe ghi nhan la chi phi S XKD trong ky, hoac du'pc phan bo dan vao chi phi SXK D 
trong thdi gian toi da khong qua 3 nam.

111, 112, 331,...

Khi

phat
sinh

chi
phi
lien
quan

den
tai
san
co
dinh

vo
hinh

2113

Ghi tang nguyen gia
TSCD neu du dieu kien

TK chi phi co lien

quan (154, 642,...)

Ghi vao chi phi SXKD trong ky
(neu gia trj nho khong phai phan bo dan)

133

242 - C hi p h i tra tr tfo c d a i han

Neu gia tri Idn phai
phan bo dan

</div>
(52)<div class='page_container' data-page=52>

CO

Sd do so: 26

HACH TOAN THANH LY, N H lfQ N G BAN TSCO DONG V A O HOAT O O N G SXKD

(Don vj ap dung phudng phap khau trir)

111, 112, 331 ,... 133

211

(neu co)

Chi phi thanh ly,
nhupng ban TSCO

Gia tri con lai
cua TSCD

214

Gia tri
hao mon

811

421

K/c chi phi thanh ly,
nhupng ban TSCO

K/c chenh lech
thu Idn hon chi

911 711

K/c thu ve thanh ly,
nhupng ban TSCD

33311

111, 112, 131,.

Thu thanh ly,
nhupng ban TSCD

</div>
(53)<div class='page_container' data-page=53>

Sd do so: 27

KE TOAN GHI GIAM TSCO HUU H N H CHUYEN THANH C O N G CU, DUNG CU

(DO KHONG THOA MAN TIEU CHUAN LA TSCO)

1. TSCD huru hinh dung cho hoat dong san xuat, kinh doanh:

</div>
(54)<div class='page_container' data-page=54>

Sd do so: 28

Kif TOAN G IA M TSCO V O HINH DO KHONG DU TIEU CHUAN LA TSCO (TIEP THEO)

2. Khi xet thay khong thu du'dc ldi ich kinh te tir viec sir dung

2113

Nguyen gia

2143

5ia tri hao mon

142, 242 154, 631, 642

Neu phai phan bo dan Khi phan bo’ dan
(gia tri con lai Idn)

Neu khong phai phan bo dan
(gia tri con lai nho)

Chu y: Theo

quy dinh cua chuan mi/c TSCD vo hinh: TSCD vo hinh du’dc ghi giam khi thanh ly, nhifdng

ban va

khi doanh nghiep xet thay khong thu dtfoc Igi ich kinh te tir viec s u 'd u n g tiep theo.

</div>
(55)<div class='page_container' data-page=55>

So do so: 29

KE TOAN TSCO PHAT HIEN THUA, THIEU

1. Ke toan TSCD phat hien thira:

241, 331, 338,411

Neu TSCD phat hien thi/a do de ngoai so, can cU vao ho so TSCD
de ghi tang TSCO theo tung trudng hop cu the

211

N e u TS C D thus d ang su 'd u n g , dong thdi ghi:

214

154, 631, 642

Tinh bo sung khau hao TSCO doi vdi TSCO dung cho hoat dong SXKD

Chu y:

1.

Moi trudng hdp phat hien thUa hoSc thieu TSCD deu phai truy tim nguyen nhan. Can cU vao
“Bien ban kiem ke TSCD” va ket luan cua Hoi dong kiem ke de hach toan chinh xac, kip thdi, theo
tUng nguyen nhan cu the.

2. Neu TSCD thUa dang si> dung thi ngoai nghiep vu ghi tang TSCD hUu hinh, phai can cU vao
nguyen gia va ty le khau hao Je xac dinh gia trj hao mon lam can cU tinh trich bo sung khau hao
TSCD.

</div>
(56)<div class='page_container' data-page=56>

Sd do so: 30

2.

Ke toan TSCO phat hien thieu: TSCO phat hien thieu phai du’dc truy curu nguyen

nhan, xac djnh ngudi chju trach nhiem va xur ly theo dung che do quan ly tai chinh:

2.1.

T ru d n g h o p c d q u y e t d jn h x t s ly n g a y : Can cCr “ Bien ban xCr ly TSCO thieu” da di/oc

duyet va ho so TSCO, ke toan phai xac djnh chinh xac nguyen gia, gia tri hao mon cua TSCO do lam

c9n c(I de ghi giam TSCO va xir ly vat chat phan gia trj con lai cua TSCO. Tuy thuoc vao quyet dinh

xir ly, ghi:

KE TOAN TSCO PHAT HIEN THUA, THIEU (TIEP)

211

Nguyen Ghi giam

gia TSCD

214

Phan gia tri
hao mon

Phan gia tri con lai ghi vao
c a c tai khoan lien quan

theo q uyet dinh xlT ly

111,1388

Neu ngudi co loi
phai boi thudng

411

Neu duOc phep
ghi giam von

811

Neu doanh nghiep
chiu ton that

</div>
(57)<div class='page_container' data-page=57>

So do so: 31

2. Ke toan TSCO phat hien thieu:

2.2. Trudng hop TSCD thieu chua xac djnh duoc nguyen nhan c h d x ifly :

KE TOAN TSCO PHAT HIEN THUA, THIEU (TIEP)

</div>
(58)<div class='page_container' data-page=58>

Sd do so: 32

KE TOAN CHI PHI DAU TU XDCB

(Trudng hdp thue ngoai)

2412 - X A Y D U N G C O BAN

111, 112, 341,...

331

Khi Lfng trufic hoac
thanh toan tien
cho ngUdi nhan thau

Khi cong tac xay lip
hoan thanh du’dc
nghiem thu thanh toan

Chi phi XDCB khac

152 - T ro n g kho 152 - Dua di lap dat

2 111, 2113, 152,.

Gia trj tai san hinh thanh
qua dau tu

138,

152, 153

Cac khoan ghi giam chi phi'
dau tu XDCB

</div>
(59)<div class='page_container' data-page=59>

ScJ do so: 33

KE T O A N SUA CHi/A LON TSCO

(Trudng hdp tu lam)

2413 - SUA C H U A LON

133

111, 112, 141,

151, 331, ....

Tap hdp chi phi
sifa chCfa Idn TSCD

Th u e ngoai:

331

133

Tong so tien Ti'nh vao chi phi
phai thanh toan sira chiia Idn

Ket chuyen chi
phi sira chCra
Idn hoan thanh

631, 642,..

154

Neu tinh vao
chi phi SXKD

142, 242

Neu phan bo dan
chi phi sera chi/a Idn

335

Neu da trich trudc
chi phi site chUa Idn

211

</div>
(60)<div class='page_container' data-page=60>

Sd do so: 34

KE T O A N TRICH TRUOC, P H A N B O D A N

CHI PHI SUA C H U A LON TSCO

1. Trich trudc chi phi sura chCfa Idn:

335

241 (2413) CHI PHI T R A TRl/CfC 154, 631, 642,..

2. Phan bo dan chi phi sura chi/a Idn:

241 (2413) 1 4 2 ,2 4 2 1 5 4 ,6 3 1 ,6 4 2 ,..

Ket chuyen chi phi Dinh ky, phan bo chi phi SCL
sira chura I6n hoan thanh vao chi phi SXKD

</div>
(61)<div class='page_container' data-page=61>

KE TOAN KHAU HAO TSCO VA BAT O O N G SAN OAU TU

2 1 4 - H ao m on T S C D 154

So do so: 35

Khau hao TSCD dung cho hoat dong
san xuat san pham, kinh doanh dich vu

6421

Khau hao TSCD dung cho________________________
hoat dong ban hang

6422

Khau hao TSCD dung cho________________________
hoat dong quan ly

632

Khau hao bat dong san dau tu

811

Khau hao TSCD chua dung, khong can dung, chd thanh ly

Chu y:

1.

Co 3 phu'dng phap khau hao de doanh nghiep xac dinh cho tCTng TSCO la: PhUdng phap

khau hao diTdng th in g , phu’dng phap khau hao theo so d ir giam dan, phu’dng phap khau hao
theo so lUdng san pham.

</div>
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PHAN III - CAC SOT DO KE TOAN DAT DONG SAN DAU TIT (DDSDT)

Tir sd do so 36 den sd do so 51

Sd do so: 36

KE TOAN TANG BAT D O N G SAN DAU TU DO MUA N G O A I

VA DO DAU TU XAY DUNG C O BAN

Chu y:

1.

BDS dau tif: La bat dong san, gom: quyen su' dung dat, nha, hoac mot phan cua nha hoSc ca nha

va dat, cd sd ha tang do ngudi chu so huu hoac ngudi di thue tai san theo hdp dong thue tai chinh nam
giCr nham muc dich thu lai tU viec cho thue hoSc chd tang gia ma khong phai de:

a. Sir dung trong SX, cung cap hang hoa, djch vu hoac su'dung cho cac muc dich quan ly; hoac
b. Ban trong ky hoat dong kinh doanh thong thudng.

2. BDS chu sd huru sir dung: La bat dong san do ngudi chu so huu hoSc ngudi di thue tai san theo hap 
dong thue tai chinh nam giu nham muc dich sir dung trong SX, cung cap hang hoa, djch vu ho3c sir
dung cho cac muc dich quan ly.

3. Nguyen gia cua BDSDT dUdc mua bao gom gia mua va cac chi phi lien quan tri/c tiep den viec mua,
n h u Phi djch vu tu van ve luat phap lien quan va chi phi giao dich lien quan khac,...

4.

Neu mua BDSDT thanh toan theo phUdng thUc tra cham, nguyen gia cua BDSDT dUdc phan anh
theo gia mua tra tien ngay tai thdi diem mua.

5. Nguyen gia cua BDSDT tu xay dung la gia thanh thUc te va cac chi phi lien quan true tiep cua
BDSDT tinh den ngay hoan thanh cong viec xay dung;

6. Nguyen gia cua mot BDSDT khong bao gom cac chi phi sau:

- Chi phi phat sinh ban dau (trU trudng hop cac chi phi nay la can thiet de dUa BDSDT tai trang thai
s in sang hoat dong);

- Cac chi phi khi mdi dUa BDSDT vao hoat dong Ian dau trudc khi BDSDT dat tdi trang thai hoat dong
binh thudng theo dukien;

- Cac chi phi khong binh thudng ve nguyen vat lieu, lao dong hoac cac nguon lUc khac trong qua tnnh
xay dung BDSDT.

</div>
(63)<div class='page_container' data-page=63>

Sd do so: 37

111

,

112, 331,...

1 1 1 ,1 1 2 ,

152, 331,...

KE TOAN BAT D O N G SAN DAU TU HiNH HANH DO XAY DUNG

C O BAN HOAN THANH BAN G IA O

241

217

Khi mua BDS phai qua
dau tu1 XDCB

133

Thue GTGT

Khi phat sinh chi phi
dau ti/X D C B

Khi qua trinh
dau tu1 XDCB

hoan thanh ban

giao ghi tang
BDSDT

Ghi tSng BDSDT
(neu du dieu kien

</div>
(64)<div class='page_container' data-page=64>

Sd do so: 38

KE TOAN BAT D O N G SAN DAU TU HINH HANH KHI THUE TAI SAN

THEO HOP D O N G THUE TAI CHINH

1. Neu BOS thue tai chinh v6i m uc dich de cho thue th e o m ot hoSc nhieu hop dong th u e ho a t dong,
neu tai san th u e do thoa m an tieu chuan la BOS dau tu, can cu" vao hop dong th u e tai chi'nh va cac c h i/n g
ti/ lien quan, ghi: No TK 2 1 7/Co cac TK 111, 112, 315, 341

(Xem cac so do Phan IV (M uc A) lien quan den C M K T so 06 - T hue tai san)
2. Khi het thdi han thue tai chinh cua tai san:

2.1. Neu mua lai tai san thue:
a) N eu ta i san thue la B D S DT:

1 1 1 ,1 1 2 _ 217

___________________ So tien phai tra them________________________________

b) Neu mua la i tai san thue dang phan loai la BDS D T de sCr dung cho hoat dong SXKD hoac quan ly cua 
DN thi p hai phan loai thanh BDS chu sd huu sCr dung:

2 1 7 ___ ___ 211

Ghi giam nguyen gia BOS OT ghi tang nguyen gia BDS chu sd hCru su'dung

1 1 1 ,1 12

So tien phai tra them

Dong thdi ghi:

2141,2143 2147

T8ng hao mon BOS chu sd hull sir dung, giam hao mon BOS OT

2.2. Neu tra lai tai san thue:

217 2147

Nguyen_______ Neu tra lai BDS dau tu* thue tai chinh dang phan loai la BDS OT________Gia tri

gia hao mon

</div>
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Sd do so: 39

KE TOAN HANG HO A BAT O Q N G SAN

1 1 1

,

1 1 2

,

331,...

Heing hoa BOS mua ve d l ban 
(Gi£ mua + cac chi phi Ii6n quan trt/c tiep

d£n vi6c mua h£ng hoa BOS)

156

(Chi tiet hang hoa BPS) 632

133

Thug GTGT

217

Nguyen

(neu co)

BOS dau ti/ chuyen Gia tri
Gia thanh hang hoa BOS

2147

con lai
Gia tri
hao mon
111,112

334, 331...

133

Thue GTGT

Khi phat sinh chi

(n£u co)

phi site chite, cai

154

tao, nang cap trien khai 
cho muc dich ban

154

Khi ket thue giai doan site chite, cai tao, nang cap
triln khai cho muc dich ban, ket chuyen to£n bo

chi phi ghi tang gia tri hang hoa BOS

338 (3381)

Khi ban hang hoa BOS

Dong thdi ghi doanh thu ban hang hoa BDS:

5118

111,112,131.

Khi chuyen ti/ hang hoa 
BDS thanh BDSDT

138(1381)

</div>
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Sd do so: 40

KE TOAN TRICH KHAU HAO BAT D O N G SAN OAU TU

632 (Chi tiet chi phi

2147 - Hao mdn BDSDT kinh doanh BDSDT)

Chu y:

1 . Doanh nghiep phai tinh khS'u hao BDSDT dang n£m giuf chd tang gia ho<Sc dang cho thuS

hoat dong

2. Gia tri cdn lai: Lei nguy£n gia cua BDSDT trCr (-) so kh£u hao luy ke cua BDSDT.

</div>
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So do so: 41

KE TOAN HAO M O N BAT D O N G SAN 0A U TU

217

2147 - Hao mon

BDSDT 632

Nguyen Khi ban, thanh ly BDSDT Gia tri

gia hao mon

632

Gia tri
con lai

Nguyen Khi chuyen BDSDT Gia tri
gia thanh hang hoa BDS hao mon

156

Gia tri

2141, 2143 con lai

Ghi tang hao mon BDS chu sd hull su'dung va
giam hao mon BDSDT (khi chuyen BDSDT

thanh BDS chu sd huU su’ dung)

Dong thdi ghi:

217 211

Giam nguyen gia BDSDT
va tang nguyen gia BDS

Trich khau hao BDSDT

2141, 2143

Ghi tang hao mon BDSDT va giam

hao mon BDS chu sd huru
su'dung khi chuyen BDS chu sd hull

su'dung thanh BDSDT

Dong thdi ghi:

211 217

Tang nguyen gia BDSDT
va giam nguyen gia BDS

</div>
(68)<div class='page_container' data-page=68>

So do so: 42

KE T O A N C H O THUE H O A T D O N G BAT O Q N G S A N D A U TU

(Don vj ap dung phirong phap khau trur)

1. Phan anh doanh thu cho thue hoat dong bat dong san d£u tir:

(G h i c o T K 5 1 1 8 - D o a n h thu kh ac)

a.

Neu thu trudc tien cho thue hoat dong BDSDT nhieu ky:

5118

3387 - Doanh thu 
chira thue hien

Djnh ky, tinh vci ket chuyen doanh thu cua ky 
k£ toan (theo so tien phai thu tUng ky)

Doanh thu tra l?i chua co thue GTGT

Doanh thu 
nhan trudc

Khi nhan 
ti£n cua
chua co

thue GTGT

b6n thue 
tra trudc

33311

Thue GTGT tra lai Thue GTGT

111,112

Tong so Tong
tien nhan sd

trudc tien
tra
lai

Khi tra lai ti£n cho ben thue vi hop dong cho thue hoat dong BDSDT khong duac
thi/c hien tiep hodc thdi gian thue hien ng£n hdn thdi gian da thu tien trudc (neu cd)

b. Neu dinh ky thu tien cho thue hoat dong BDS dau tu:

5118

Doanh thu

33311

Doanh thu cho thue

111,112,131

Tong gia

chua co BDSDT phai thu thanh toan

thue GTGT tUng ky

Thue GTGT

Chu y:

Doanh nghiep nop thue GTGT tinh theo phuong phap trut tiep thi doanh thu cho thue BDSDT la

tong gia thanh toan (bao gom ca thue GTGT)

</div>
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Sd do so: 43

KE T O A N C H O THUE H O A T 0 Q N G BAT D O N G S A N D A U TU

(Don vj ap dung phuong phap khau trir) (tiep)

2. Phan anh chi phi lien quan den B D S D T cho thue:

2147

Djnh ky, tinh, trich khau hao 
BDSDT

632 (chi tiet chi phi 
kinh doanh BDSQT)

111, 112, 331, 334...

</div>
(70)<div class='page_container' data-page=70>

Sd do so: 44

I.

Trudng

hop chi

phi phat sinh sau ghi nhan ban dau cua

B D S

d lu

tir,

neu

thoa

man

cdc dieu kien dUdc von hoa

(ghi tang nguyen gia):

KE TOAN CHI PHI PHAT SINH SAU

GHI NHAN BAN DAU BAT D 0 N G SAN DAU TU

111, 112, 141,331... 241 217

II.

Trudng hdp chi phi phat sinh sau ghi nhan ban dau phai dude ghi nhan la chi

phi S X K D

trong

ky

(do khong thoa man cac dieu kien duoc von hoa)

11 1 ,1 1 2 ,1 5 2 ,1 5 3 , 632 (chi tiet chi phi

331, 334... kinh doanh BOS0T)

Chu y:

1

.

Cac chi phi lien quan

den B D S D T phat

sinh sau ghi nhan ban dau phai duoc ghi nhan

ia

chi phi SXKD trong ky, trir

khi chi phi

nay co kha nang chac chin lam cho BDSDT tao ra Ipi

ich kinh t£ trong tudng

lai nhieu

hon

mC/c

hoat dong dupe danh gia ban dau thi dupe ghi tang

nguydn gia BDSDT.

2. Viec hach toan cac chi phi phat sinh sau ghi nhan ban dau phu thuoc vao timg trudng hpp

c6 xem xet den viec danh gia va ghi nhan ban dau cua khoan dau tu lien quan. Chang han,

trudng hpp gia mua tai san bao gom nghia vu cua DN phai chju cac chi phi can thiet s§ phat

sinh d i dUa BDS tPi trang thai sin sang hoat dong thi chi phi do cung dupe tinh vao nguyen

gia. Vi du: Mua mot ngoi nha vPi yeu cau phai nang cap thi chi phi nang cap phat sinh dupe

ghi tang nguydn gia cua

B DSDT.

</div>
(71)<div class='page_container' data-page=71>

So do so': 45

1. Chuyen tu* BDS chu so huru sur dung thanh BDSDT:

KE TOAN C A C TRUdNG HQP CHUYEN OOI MUC DICH Slf D gN G

2 1 1

Ghi giam nguyen gia BOS chu sd huru sir dung

va ghi tang nguyen gia BDSDT

Dong thdi ghi:

217

2 1 4 7 -

Hao mdn BDSDT

Giam hao m6n BDS chu sd huru su'dung va

tang hao mon BDSDT

2141,2143

Chu y:

1

.

vi§c chuyen tCr BOS chu sd huru sOr dung thanh BDSDT hoac tir BDSDT sang BOS chO sd

hufU sir dung hay hang hoa BDS chi khi c6 su thay ddi ve muc dich sir dung.

2. Vi&c chuyen dc5i muc dich sCr dung giiira BDSDT vdi BDS chCi sd huru sCr dung hodc hang

hoa BDS khdng lam thay doi gia trj ghi so cua tai san duoc chuyen d£i va khdng lam thay d6i

nguyen gia cua BDS trong vi£c xac djnh gia trj hay d I lap BCTC.

</div>
(72)<div class='page_container' data-page=72>

So do so: 46

KE T O A N C A C T R U d N G H O P C H U Y E N o6l M U C DICH Slf DIJNG (TlfP)

2.

Chuyen tir B D S D T sang B D S chu sd huru surdung:

217

Ghi giam nguy£n gia BOSOT va

211

ghi tang nguyen gia BDS chu sd huru sit dung

Ddng thdi ghi:

2141,2143 2147

Giam hao mon BDSDT va

tSng hao mdn BOS chu sd hufu sd dung

3. Chuyen tir hang hoa B D S thanh BDSDT:

156

(Chi tiet hang hoa BOS) 217

Ghi giam hang hoa BOS va

ghi tang nguyen gia BDSDT

Chu y

:

1

. BOSOT chuyen thanh BDS chu sd huiu sCr dung khi chu sd hufu bit dau suf dung tai san nay.

2. Neu doanh nghiep bat dau n£ng cap, cai tao BOSDT hidn c6 vdi muc dich tid'p tuc suf

dung BOS do trong tuong lai nhu mot BOSOT, thi BOS do van la mot BOSOT v& khdng dupe

phan loai lai nhu mdt BOS chu sd huru sir dung trong qua trinh ndng cap, cai tao.

3. H&ng hoa BDS chuyen thanh BOSOT khi chu sd huru bit dau cho bdn kh£c thud hoat ddng.

</div>
(73)<div class='page_container' data-page=73>

Sd do so: 47

KE TOAN C A C TRUCJNG H<?P CHUYEN o

6

l M y C DICH Slf DVNG (TIEP)

4.

Chuyen tir BDSDT sang hang hoa BDS:

2 1 7 -BDSDT

2147- 
Hao m6n BDSDT

Chu y:

1

.

BDSDT chuyen thanh hang hoa BOS khi chu so hCru bat dau trien khai cho muc dich ban.

</div>
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Sd do so: 48

KE TOAN BAN, THANH LY BAT D O N G SAN DAU TU

(Ddn vj ap dung phtfdng phap khau trir)

1. Ghi giam BDSDT:

217 - BDSDT

2147- 
Hao mon BOSOT

2. Ghi doanh thu ban BDSDT:

5118 • Doanh thu khdc 1 1 1 ,1 1 2 ,1 3 1 .

Chu y: Cac khoan lai ho3c lo ph£t sinh tCr viec ban, thanh ly BOSDT duoc xac djnh bang so chenh

lech giua doanh thu vdi chi phi ban, thanh ly va gia trj con lai cua BDSDT.

</div>
(75)<div class='page_container' data-page=75>

Sd do so: 49

THEO PHUONG THUC TRA CHAM, TRA GOP

(Don vj ap dung phUdng phap khau tru)

KE TOAN BAN BAT D O N G SAN DAU TU

1. Ghi giam BDSDT:

217 - BDSDT 2147

NguySn gi£

Gia tri hao mdn

BDSDT

111, 112, 331.

Chi phi ban BDSDT

Thue GTGT

BDSDT

632

Gia tri cdn lai BDSDT

133

2. Ghi doanh thu ban BDSDT:

5118

Gi6 ban thu tien ngay

chua co thue GTGT

3387

1 1 1 ,11 2,131.

Tong gia

thanh toan

</div>
(76)<div class='page_container' data-page=76>

So do so: 50

KE TOAN CHI PHI KINH DOANH BAT D O N G SAN DAU TU

2147

632 (chi tiet chi phi 
kinh doanh BOSDT)

Dinh ky tinh, trich khau hao BOSDT dang nam gia
chd tang gia hoac dang cho thue hoat dong

111, 112, 152, 331...

Chi phi phat sinh sau ghi nhan ban dau BOSDT
du’dc

thoa man

ghi nhan vao chi phi do khong
dieu kien ghi tSng nguyen gia BOSDT

133

Thue GTGT

111, 112, 331, 334...

Chi phi phat sinh lien quan den cho thue hoat dong
BDSDT (neu chi phi phat sinh khong Idn)

217

Nguyen Ghi giam khi thanh ly, hoSc Gia tri

gia ban BOS DT

—;--- *■
con lai

2147

Gia tri hao mon

111, 112, 331,...

Chi phi ban, thanh ly BOSOT

133

Cuoi ky, ket chuyen chi phi
kinh doanh BOSOT phat sinh

trong ky de xac djnh
ket qua kinh doanh

</div>
(77)<div class='page_container' data-page=77>

Sd do so: 51

KE TOAN TONG HOP TANG, G IA M BAT D O N G SAN 0A U Tif

111, 112,

331,... 2 1 7 -BDSDT 632

Mua BDSDT

241

133

BOSDT hinh thanh do dau ti/XD C B
hoan thanh ban giao

156

Khi chuyen ti/hang hoa BDS thanh BDSDT

211

Khi chuyen ti/ BDS chu sd hufu sir dung
thanh BDSDT

Dong thdi ghi:

2147 2141,2143

111, 112, 315, 341

T£i san thue tai chinh vdi muc dich
de cho thue hoat dong

338

BDSDT phat hien thC/a qua
kiem ke chd xtf ly

241

Nguyen Khi thanh ly,

gia ban BDSDT

Nguyen BDSDT chuyen thanh

gia hang hoa BDS

Gia tri hao mon

con lai

211

Nguyen BOSDT chuyen thanh Nguyen
gia BDS chu sd hull sir dung gia

Dong thdi ghi:

2141,2143 2147

138

BDSDT phat hiSn thieu
khi kiem ke chd xir ly

214

</div>
(78)<div class='page_container' data-page=78>

PHAN IV - CAC SO DO KE TOAN THUl TAI SAN

T if sd do so 52 den so do so 62

So do so: 52

KE TOAN THUE TAI SAN THEO PHUONG THL/C THUE TAI CHINH

(Ben thue ghi)

I.

Truong hop nd goc phai tra ve thue tai chinh xac dinh theo gia mua chua co

so thue

GTGT

ma ben cho thue da tra khi mua TSCO de cho thue:

1. K h i n h a n T S C D th u e ta i c h in h :

315

So no goc

phai tra ky nay

(3) Khi nhan TSCD thue tai chi'nh

3412

(6) Cuoi nien do ke toan, ghi so
nd goc thue tai chinh den han tra

trong nien do ke toan tiep theo
(c3n cU vao hdp dong thue tai san)

111, 112

142

2112

Nguyen gia
(chua co
thu^ GTGT)

Ghi theo gia trj hien tai cCia khoan
thanh toan tien thue toi thieu
hoac gia tri hdp ly cua TSCD thue

trir (-) so nd goc phai tra ky nay.

(1) Chi phi tafc tiep ban dau lien quan
den TSCO thue tai chinh trudc khi nhan

TSCD thue nhudam phan, ky ket hdp dong ...

(4) Khi nhan TSCO, ghi vao nguyen gia
cac chi phi true tiep lien quan den

TSCO thue phat sinh trudc do

(5) Chi phi tri/c tiep lien quan den hoat dong thue
phat sinh khi nhan TSCO thue tai chinh

244

(2) Chi tien ky guy dam bao
viec thue tai san

Chu y:

1. Thue tai chinh: La thud tai san ma b§n cho thue co su chuyen giao phan Idn rui ro va ldi ich g in lien 
vdi quyen sd huu tai san cho ben thue. Quyen sd hQu tai san co the chuyen giao vao cuoi thdi han thue.

2. Khi nhan tai san thue, ben thue ghi nhan tai san va nd goc phai tra ve thue tai chinh vdi cung mot gia
trj b in g vdi gia tri hdp ly cCia tai san thue. Neu gia tri hdp ly cua tai san thud cao hdn gia trj hien tai cua
khoan thanh toan tien thue toi thieu thi ghi theo gia tri hien tai cua khoan thanh toan tien thue toi thieu.
3. Khi tinh gia trj hien tai cua khoan thanh toan tien thue t6i thieu cho viec thue tai san, ben thue co the
sir dung lai suat ngam djnh hoac lai suat ghi trong hdp dong thue ho3c lai suat bien di vay cua ben thue.

- Trudng hdp trong hdp dong thue tai chinh da ghi ro so nd goc phai tra b in g gia tri hdp ly tai san thue
thi tai san thu§ va nd phai tra ve thue tai chinh duoc ghi theo cung gia trj nay.

4. Khoan thanh toan ve tien thue TSCO phai dUdc chia ra thanh chi phi tai chinh (so tien lai thue tai

chinh) va khoan phai tra nd goc ti/ng ky. So tien lai thue tai chinh phai tra se dUdc hach toan vao chi phi
tai chinh trong suot thdi han thue. So tien lai thue tai chinh phai tra tUng ky dUdc xac djnh b&ng s<5 du
nd goc con lai nhan (x) vdi ty le lai suat djnh ky co dinh.

5. Tai san thue tai chinh dUdc sCr dung de cho thue hoat dong thi DN ghi Nd TK 217 - Bat dong san dau
tU' ma khong ghi Nd TK 2112

</div>
(79)<div class='page_container' data-page=79>

Sd do so: 53

1. Trirdng hdp nd goc phai tra ve thue tai chinh xac djnh theo gia mua chua co so thue

G TG T ma ben cho thue da tra khi mua TSCD de cho thue:

2. Djnh ky, ben thue khi nhan dUdc hoa ddn thanh toan tien thue tai chinh cua ben cho thue, ghi:

2.1. Neu TSCD thue tai chinh dung vao hoat dong SXKD hang hoa, djch vy thuoc doi tuong chiu

thue GTGT tinh theo phuong phap khau trir:

a. Neu ben thue thanh toan tien ngay:

KE TOAN THUE TAI SAN THEO PHUONG THL/C THUE TAI CHINH

(Ben thue ghi) (Tiep)

315

635
1 1 1 ,1 1 2 ,... 315

Tien lai thu§

9

phai tra ti/ng ky

Khi chi tien tra nd goc, (2) Dinh ky, khi nhan di/dc hoa ddn,
tien lai thu£ va thue GTGT neu ben thue chi/a tra ngay ti6n lai

thue va thue GTGT cho ben cho thue

</div>
(80)<div class='page_container' data-page=80>

Sd do so: 54

KE TOAN THUE TAI SAN THEO PHUONG TH lfC THUE: TAI CHINH

(Ben thue ghi) (Tiep)

1. Trudng hdp n<? goc phai tra ve thue tai chinh xac djnh theo gia mua chua co so thue

GTGT

ma ben cho thue da tra khi mua TSCD de cho thue (Tiep):

2. Dinh ky, ben thue khi nhan

dUdc

hoa ddn thanh toan tien thue tai chinh cua ben cho thu#, ghi

(Ti&'p):

2.2. Neu TSCD th u i tai chinh dung vao hoat dqng SXKD hang hoa, djch vy thuQc ddi tiffing chiu

thueGTGT tfnh theo phuvng phap tri/c tiep, hoac khong thuoc doi tirong chiu thue GTGT:

a. Neu ben thue thanh toan tien ngay:

111

,

112

,...

315

(1) Dinh ky, khi nhan du’dc hoa ddn cua ben cho thue,
neu ben thue xuat tien tra nd goc, tien lai thue

va thue GTGT ngay cho ben cho thue

Nd goc tra tifng k^

635

Tien lai thue
tra tifng ky

154, 631, 642,.

Thue GTGT
tra ti/ng ky

b. Neu ben thue nhan nd:

11 1 ,1 1 2 ,... 315

Khi chi tien tra
nd goc, tien lai
thue va thue GTGT

(2) Djnh ky,

khi nhan du'dc hoa ddn, neu ben thue
chi/a tra ngay tien lai thue
va thue GTGT cho ben cho thue

635

Tien lai thue

phai tra ti/ng ky

1 5 4 ,6 3 ,6 4 2 ,.

Thue GTGT
phai tra ti/ng ky

3412

No goc phai tra tifng ky

Chu y:

Djnh ky, khi nhan duoc hoa ddn cua ben cho thue va ben thue TSCO tra tien nd goc, tien lai thue va
thue G TG T ngay cho ben cho thue ghi Co TK 111, 112 (but toan 1). Neu chua tra tien ma nhan nd
phai tra ghi Co TK 315 (but toan 2).

</div>
(81)<div class='page_container' data-page=81>

Sd do so: 55

KE TOAN THUE TAI SAN THEO PHUONG TH lfC THUE TAI CHINH

(Ben thue ghi) (Tiep)

II.

Trudng hop nqf goc phai tra ve thue tai chinh xac djnh theo gia mua co

thue

GTGT

ma ben cho thue da tr£ khi mua TSCO de cho thue;

1. Khi nhfn TSCO thud tai chinh:

315

138

Thue GTGT

d£u vao cua
TSCO thue

So nd goc phai tra ky nay (3) Khi nhan TSCD
(co ca thue GTGT)

(6) Cuoi nien do ke toan, ghi so
no goc co ca thue GTGT den han tra

trong nien do ke toan tiep theo
(theo hop dong thue)

thue tai chinh

3412

Ghi theo gia tri hien tai cua khoan
thanh toan tien thue toi thieu
hoac gia tri hop ly cua TSCO thud

trU (-) so no goc phai tra ky n£y.
cong (+) so thue GTGT ben thue

c6n phai tra dan trong suot
thoi han thue

2112

Nguyen gia
(chua co

thue GTGT)

111

,

112

,

142

(1) Chi phi tri/c tiep ban dau lidn quan den
TSCD thud tai chi'nh trudc khi nhan TSCO

thud nhu dam phan, ky ket hop dong...

(4) Khi nhan TSCO, ghi vao nguyen
gia cac chi phi true tiep lien quan
den TSCD thue phat sinh trudc do

(5) Chi phi tri/c tiep lien quan den hoat dong thue
phat sinh khi nhan TSCD thud tai chinh

244

</div>
(82)<div class='page_container' data-page=82>

Sd do so: 56

II. Trifdng hpp nd goc phai tra ve thue tai chinh xac dinh theo gia mua co thue' G TG T ma

ben cho thue da tra khi mua TSCD de cho thue:

(Tiep)

2. D in h ky, ben di

thue khi nhan dupe hoa ddn thanh toan tien thue tai chinh cua ben cho thue,

ghi:

2.1. Ni'u ben di thue thanh toan tien ngay:

635

KE TOAN THUE TAI SAN THEO PHUONG THLTC THUE TAI CHINH

(Ben di thue ghi) (Tiep)

1 1 1 ,1 1 2 ,...

Djnh ky, khi nhan dUdc hoa ddn, neu
ben thue xuat tien tra nd goc va tien lai

thue TSCD ngay cho ben cho thue

Tien lai thue
tra tUng ky

315 3412

Nd goc tra tUng ky
(co ca thue GTGT)

2.2. Neu ben thue nhan ncr.

315 635

Dinh ky, khi nhan dUdc hoa ddn, neu ben thue chua tra ngay
tien lai thue TSCD cho ben cho thue

3412

Nd goc (co ca thue GTGT) phai tra tUng ky

138 133

So thue GTGT phai thanh toan cho ben cho thue tUng ky dUdc khau trU
(neu TSCD thue dung cho hoat dong SXKD hang hoa, djch vu

chju thue GTGT tinh theo phUdng phap khau trU)

154, 631, 642,

So thue GTGT phai thanh toan cho ben cho thue tUng ky phai ghi vao chi phi SXKD
(neu TSCD thue dung cho hoat dong SXKD hang hoa, djch vu khong chiu thue GTGT

ho9c chiu thue GTGT tinh theo phUdng phap true tiep)

</div>
(83)<div class='page_container' data-page=83>

KE TOAN THUE TAI SAN THEO PHUONG THLfC THUE TAI CHINH

(Ben di thue ghi) (Tiep)

III. Ke toan cac nghiep vu ke toan khac co lien quan den TSCD thue tai chinh:

1. Khi tra phi cam ket suf dung von phai tra cho ben cho thue TSCD:

111, 112,... 635

_____________ Khi chi tra phi cam ket slT dung von cho ben cho thue_____________

Sd do so: 57

2. D jn h ky, tin h , trich khau hao TS C D th u e tai chinh:

154, 631, 6 42,...

214

_______Djnh ky, tinh, trich khau hao_____
TSCD thue tai chinh tinh Veio chi phi SXKD

3. Neu hdp d o n g th u e tai san quy djnh ben di th u e ch! thue het m ot phan gia trj tai 
san, sau d o m u a lai thi khi nhan chuyen giao quyen sd huru tai san ghi:

2112 2111

Khi chuyen TSCO thue tai chinh sang TSCD thuoc s6 hum cua DN

111, 112,.

</div>
(84)<div class='page_container' data-page=84>

Sd do so: 58

KE TOAN THUE TSCO THEO PHUONG TH lfC THUE HOAT DONG

(Don vj ap dung phuong phap khau trir)

1. Ben thue ghi:

001- Tai san thue ngoai

Khi nhan

TSCD di thue

Khi tra lai

TSCO di thue

111, 112,... 142, 242 154, 631, 642,.

Chu y:

1. Khi nhan TSCD thue hoat dong, do khong thuoc quyen sd hufu nen bdn thud ghi Nd TK 001 - 
Tai san thue ngoai.

2. Neu thue TSCD tra tien sau (khi het thdi han mdi thanh toan tien thue), thi dinh ky, c3n cd vao 
so tien thue TSCD phai tra tifng ky, ghi: Nd TK 154, 631, 642/Co TK 331. Cuoi thdi han thue, khi
tra tien thue TSCO, ghi Nd TK 331/Co TK 111, 112.

3. TSCD thue ve dung cho hoat dong SXKD hang hoa, dich vu khong thuoc doi tifong chiu thue
GTGT hoSc chju thue GTGT tinh theo phi/dng phap tri/c tiep thi tien thue phai tra co ca thue
GTGT phai ghi vao chi phi SXKD.

</div>
(85)<div class='page_container' data-page=85>

Sd do so: 59

2. Ben cho thue ghi:

2 .

1. Phan anh chi phi lien quan den cho thue hoat dgng TSCD:

KE TOAN THUE TSCO THEO PHUONG THLfC THUE HOAT DONG

(Odn vj ap dung phirdng phap khau trir) (Tiep)

11 1 ,1 1 2 ,... 142,242 154

Chu y:

</div>
(86)<div class='page_container' data-page=86>

So do so: 60

2. Ben cho thue ghi (Tiep):

2.2. Phan 6nh doanh thu cho

th u e h o a t ddng TSCD (G h i cd TK

511)'

a.

Neu thu tien cho th u e hoat dong TSCO th eo dinh ky:

KE TOAN THUE TSCO THEO PHUONG THlfC THUE HOAT OQNG

(Don vi ap dung phuong phap khau trif) (Tiep)

5113 131 111,112

Doanh thu chua co Doanh thu cho thue tai san Tong gia 
thue GTGT p ha i thu tifng ky thanh toan

Khi thUc thu tign

33311

thug GTGT

Neu thu tien ngay

dau ra

b. Neu thu tru d c tien cho th u e hoat dong TSC O nhieu ky:

5113 3387 - D oanh thu chua th u e hien

111,

Djnh ky, tinh v£ ket chuyen doanh

thu (theo so tien thu tC/ng ky)

Doanh thu tra lai

Doanh thu Khi nh£n tien cua

nhan trudc chua 
cd thue GTGT

chua co thue GTGT

33311

Thue GTGT tra lai Thue GTGT

ben thue tra tnrdc

Tong
so tien 
nhan trudc

12

, ...

Tong
so tien

tra lai

dau ra

Khi tra lai tien cho ben thue vi hdp dong cho thue TSCD khong dUdc thi/c hidn tiep

Chu y:

hoSc thdi gian thUc hien ngan hdn thdi gian da thu tien trudc

1. Dgi vdi djch vu cho thue TSCO, gia de tinh thue GTGT la gia cho thue chua cd thug GTGT. Ngu cho 
thud theo hinh thUc thu tien thue tUng ky hoac thu trudc tien thue cho mot thdi han thud thi thug GTGT 
tinh tren sg tign thu tUng ky ho3c thu trudc, bao gom ca cac khoan thu dudi hinh thCfc khac nhu thu tien 
dg hocin thidn, site chua, nang cap nha cho thue theo yeu cau cua ben thue.

2. D6'i vdi doanh nghiep nop thug GTGT tinh theo phUdng phap tri/c tigp, ghi:

- Neu thu tien cho thue hoat dong theo tUng ky, ghi: Nd TK 131/Co TK 511 (tong gia thanh toan).
- Ngu thu trudc tien cho thue hoat dong nhieu ky, ghi: Nd TK 111, 112, .../Co TK 3387 (Tong so tien 
nhan trudc cd ca thug GTGT). Djnh ky, tinh va kgt chuyen doanh thu theo so tien phai thu tUng ky, ghi: 
Nd TK 3387/Co TK5113.

</div>
(87)<div class='page_container' data-page=87>

Giao djch ban va thue lai tai san duoc thue hien khi tai san duoc ban va dUOc chinh

naudi ban thue lai

1. T ru d n g hdp giao dich ban va thue lai vdi gia ban TSCO cao hdn gia trj cdn lai cu a TSCO :

K h i b an TSCD:

So do so: 61

KE TOAN GIAO DJCH BAN VA THUE LAI TAI SAN LA THUE TAI CHINH

(Ben ban va thue lai TSCD ghi)

211

811

Nguyen Ghi giam TSCD Gia tri con lai

gia cua TSCO ban

va thue lai

Gia tri hao mon

Ddng thdi ghi thu nh$p do ban TSCD:

711

154, 631,642,

Djnh ky, phan bo dan sd 
chenh lech giuta gia ban > gia trj

cdn lai (so lai) ghi giam 
chi phi SXKD timg ky phu hop

vdi thdi gian thue TSCO

Theo gia tri c6n lai cua
tai san ban va thue lai

3387

Chenh lech giijfa gia ban 
> gia trj con lai cCia TSCO

ban v£ thue lai (so lai

do ban TSCO)

111,112,131,

</div>
(88)<div class='page_container' data-page=88>

00
oo

Sd do so: 62

KE TO AN GIAO DICH BAN VA THUE LAI TAI SAN LA THUE TAI CHINH (Tiep)

(Ben ban va thue lai TSCD ghi)

2. Trudng hdp giao djch ban va thue lai vdi gia ban TSCD thap hon gia trj con lai cua TSCD:

211 __ 811 911 711

Ghi theo
Nguyen Ghi giam TSCD

gia khi ban gia ban

TSCO

Gia tri hao mon

Chenh lech giOfa
gia ban < gia tri
con lai cua TSCO

(so lo)

Gia ban Thu nh$p do

TSCO ban TSCO

214 33311

Thue GTGT
(neu co)

242

Dinh ky, phan bo dan so chenh lech
giua gia ban < gia tri con lai (s6 lo)

de ghi tang chi phi SXKD tifng ky
phu hdp vdi thdi gian thue TSCD

111, 112, 131,...

Tong gia
thanh toan

</div>
(89)<div class='page_container' data-page=89>

V- CAC SO od KE TOAN CAC KHOAN DAU TU VAO CONG TY LliN KET

Tir sd do so 63 den so do so 69

Sd do so: 63

KE TOAN C A C KHOAN 0A U TU V A O C O N G TY LIEN KET

1. D a u tu* v a o c o n g ty lie n k e t d u d i h in h thiirc m u a c o p h ie u h o a c g o p v o n b lin g tie n :

2213- Dau tir vao

Chu y:

1. Cong ty lien ket: La cong ty trong do nha dau tif co anh hudng dang ke nhung khong

phai la cong ty con hoSc cong ty lien doanh cua nha dau tu.

2. Anh hudng dang ke: La quyen tham gia cua nha dau tu vao viec dua ra cac quyet djnh

ve chinh sach tai chinh va hoat dong cua ben nhan dau tu nhung khong kiem soat cac chinh

sach do.

3. Neu nha dau tu nam giCif true tiep it nhat 20% quyen bieu quyet cua ben nhan dau tu thi

duoc goi la nha dau tu co anh hudng dang ke, trU khi co quy djnh hoSc thoa thuan khac.

NgUdc lai, neu nha dau tu nam giu true tiep it hon 20% quyen bieu quyet cua ben nhan dau

tu, thi khong duoc goi la nha dau tu co anh huong dang ke, trU khi co quy dinh hoac thoa

thuan khac.

4. Nha dau tu true tiep: tif 20% den dudi 50% quyen bieu quyet trong von chu so huu cua

ben nhan dau tu ma khong co thoa thuan khac thi duoc coi la co anh huong dang ke doi vdi

ben nhan dau tu. Neu nha dau tu nam giu dudi 20% quyen bieu quyet trong von chu sd hCru

cua ben nhan dau tu nhung co thoa thuan giua ben nhan dau tu va nha dau tu ve viec nha

</div>
(90)<div class='page_container' data-page=90>

Sd do so: 64

2. Dau tu vao cong ty lien ket dudi hinh thurc gop von being vat tu, hang hoa, TSCO:

2.1. Gop bang vat tu, hang hoa:

152, 153, 155, 156. . . 2213__________

KE TOAN C A C KHOAN DAU TU V A O C O N G TY LIEN KET (TIEP)

2.2. Gop bang TSCD

211

214

Chu y:

1.

Trudng hop g6p vd'n vao cong ty lien ket bang T S C O , vat tu, h&ng hoa thi gid goc khoan 
dau tu duoc ghi nhan theo gia trj dupe cac ben gop von thong nhat dinh gi£.

2. Khoan chenh l£ch Idn hon giua gia danh gia lai va gia tri ghi so cOa v§t tu, h&ng hoa dupe 
hach toan vao thu nhap khac; Khoan chenh lech nho hon giua gia danh gid lai va gia tri ghi 
sd cua vat tu, hang hoa dupe hach toan vao chi phi khac.

3. Khoan chSnh lech Idn hon giua gia danh gia lai va gia trj cdn lai cua T S C O dupe hach 
toan toan bo vdo thu nhap khac; Khoan chenh lech nho hon giua gia danh gia lai va gia tri 
cdn lai cua TS C O dupe hach toan vao chi phi khac.

</div>
(91)<div class='page_container' data-page=91>

3.

Dciu tir vao cong ty lien ket difdi hinh thtfc chuyen np thanh von co p h in (chuyen

trai phieu co the chuyen doi hodc khoan cho vay thanh von co phan):

So do so: 65

KE TOAN C A C KHOAN DAU TU V A O C O N G TY LIEN KET (TIEP)

121,2218 2213

Chu y: 1. Khi chuyen no thdnh von c6 phan phai can c(s vdo thoa thuan giua nhd dau tu vd cdng ty

lidn ket ve gid tri thue td cua khoan no dupe chuyen thdnh von cd phan dd xac djnh sd chdnh

l§ch git/a gia trj khoan np vdi gia trj von cd phan.

</div>
(92)<div class='page_container' data-page=92>

Sd do so: 66

KE TOAN C A C KHOAN DAU TU V A O C O N G TY LIEN KET (TIEP)

4.

Trudng hdp nha dau tir da nam giur mot khoan dau tir dudi 20% quyen bieu quyet

vao mot cong ty xac djnh, khi nha dau tu mua them co phieu hoac gop them von vao

cong ty do de tra thanh nha dau tu c o anh huong dang ke doi vol ben nhan dau tu:

111,112 2213

111, 112.... 2213

Khi phat sinh chi phi mua n h u
Chi phi moi gidi, giao dich, thue, phi, le phi.

Chu y:

1

.

Viec ke toan khoan dau tu vao cong ty lien ket khi lap va trinh bay B C TC rieng cua nha 
dau tu dUdc thi/c hien theo phuong phap gia goc.

2. Gia goc cua khoan dau

tu

vao cong ty lien ket bao gom phan von gop ho$c gia

thue

te 
mua khoan dau tu cong (+) cac chi phi mua (neu co), nhu chi phi moi gidi, giao djch, thue, 
phi, le phi...

3. Khi ke toan khoan dau tu vao cong ty lien ket theo phuong phap gia goc, gia tri khoan dau 
tu khong duoc thay doi trong suot qua trinh dau tu, trir trudng hop nha dau tu mua them hoac 
thanh ly (toan bo ho3c mot phan) khoan dau tu do hoSc nhan duoc cac khoan Ipi ich ngoai Ipi

nhuan duoc chia.

</div>
(93)<div class='page_container' data-page=93>

KE TOAN DOANH THU VE C O TUC, LOI NHUAN DUO C CHIA

TU HOAT D O N G DAU TU V A O C O N G TY LIEN KET

Sd do so: 67

138 (1388) 111,112

Khi nhan di/dc thong bao cua Khi thi/c thu tien
cong ty lien ket ma chi/a thu tien

Khi nhan du’dc thong bao chinh thi/c

cua cong ty lien ket ve so co tifc, Neu thu tien ngay
lai nhuan du'dc chia

2213

</div>
(94)<div class='page_container' data-page=94>

Sd do so: 68

KE TOAN GHI G IA M C A C KHOAN DAU Tlf TRONG C O N G TY LIEN KET

1. Ban toan bo khoan dau tir trong cong ty lien ket:

a. Neu thanh ly, nhupng ban toan bo khoan dau tu b i lo:

2213

111,112, 131.

Gia tri ghi sd Gia b£n

khoan dau tu khoan dau tu

635

Chenh lech giua gia ban khoan
dau tu < gia tri ghi sd khoan dau tu

b. Neu thanh ly, nhupng ban toan bp khoan dau tu c o lai:

111, 112, 131.

2213

515

Gia trj ghi sd Gia ban

khoan dau tu khoan dau tu

Chenh lech giufa gia ban khoan
dau tu > gia tri ghi so khoan dau tu

c. Phan anh chi p h ( thanh ly, nhupng ban todn bo khoan d iu tu.:

111,112, 331...

Khi phat sinh chi phi thanh ly, nhupng ban 
khoan dau tu

635

Chu y:

Trudng hdp nha dau ti/ cd nghTa vu thanh toan thay cho cong ty lien ket cac khoan no ma

nh£ dau tu d§ dam b£o ho3c cam ket tra, khi xac djnh nghia vu vd sd tien thue su phai tra

trong ky, ghi: Np TK 635/Co TK335

</div>
(95)<div class='page_container' data-page=95>

Sd do so: 69

2.

Khi nha dau tu ban mot phan khoan dau tu vao cong ty lien ket dan den khong

con dupe coi la co anh huong dang ke doi vdi ben nhan dau tu

KE TOAN GHI G IA M C A C KHOAN DAU TJ TRONG C O N G TY LIEN KET (TIEP)

635

Chenh lech giufa gia tri ghi sd khoan dau tu >
gia ban khoan dau tu

2218
2213

Ghi giam cac khoan dau tu v a o cong ty lien ket
va tang cac khoan dau tU dai han khac (neu
nha dau tu chi con nam giu dudi 20% quyen

bieu quyet b ben nhan dau tu)

515 111,112

Chenh lech giua gia tri ghi sd

khoan dau tu < gia ban Tien thu do ban mot phan khoan dau tu
khoan dau tu

Chu y:

1.

TU thdi diem nha dau tu khong con duoc coi la co anh huong dang ke doi vdi cong ty lien 
ket, nha dau tu phai ket chuyen gia tri ghi sd cua khoan dau tu vao cong ty lien ket sang cac 
tai khoan khac co lien quan.

2.

Trudng hop nhan duoc cac khoan khac tCr cong ty lien ket ngoai cd tire, ldi nhuan duoc 
chia, nha dau tu hach toan giam trifg ia goc dau tu, ghi: Nd cac TK lien quan (TK 111, 112,

</div>
(96)<div class='page_container' data-page=96>

PHAN VI - CAC S0D0 KE TOAN LIEN

QUAN

DEN TH0NG TIN TAl CHINH

V i CAC KHOAN VON GOP LIEN DOANH

Tir sd do so 70 den so do so 85

So do so: 70

KE TOAN C A C NGHIEP VU KINH TE LIEN QUAN DEN

HOAT O Q N G KINH DOANH OUQC D 6 N G KI§M SOAT

1. Ke toan chi phi phat sinh rieng tai moi ben lien doanh:

111,112,

152,331... 154

Chi phi phat sinh rieng tai moi ben
lien doanh phai ganh chiu khi tham gia hoat

dong kinh doanh dong kiem soat

Thue GTGT

(neu co)

133

Chu y:

1- Dong kiem soat:

La quyen cung chi phoi cua cac ben gop von lien doanh ve cac chinh 
sach tai chinh va hoat dong doi vdi mot hoat dong kinh te tren co so thoa thuan bang hpp dong.

2. Hoat dong kinh doanh dong kiem soat la hoat dong lien doanh khong thanh lap mot cd sd 
kinh doanh mdi. Cac ben lien doanh co nghia vu va du’dc hudng quyen ldi theo thoa thuan 
trong hop dong. Hoat dong nay thue hien cung v6i cac hoat dong kinh doanh thong thudng 
khac cua tCrng ben, chi phi phat sinh rieng cho hoat dong kinh doanh dong kiem soat do moi 
ben lien doanh bo ra thi ben dd phai ganh chju;

3. Cac ben tham gia lien doanh phai md sd ke toan de phan anh cac noi dung sau: Tai san 
gop von lien doanh va chju su kiem soat cua cac ben lien doanh; C ac khoan np phai tra va 
chi phi phai ganh chiu; Doanh thu dupe chia tC/viec ban hang hodc cung cap dich vu cua lien 
doanh;

4.

TK 154 phai theo doi chi tiet cho tung hpp dong kinh doanh dong kiem soat.

</div>
(97)<div class='page_container' data-page=97>

Sd do so: 71

2. Ke toan chi phi ph£t sinh chung do mdi ben tham gia lien doanh phai ganh chju:

a ) K 6 toan tai ben tham gia lien doanh co phat sinh chi phi chung va hach toan chi phi chung:

KE TOAN C A C NGHIEP VIJ KINH TE LIEN QUAN DEN

HOAT D Q N G KINH DOANH 0U(?C D O N G KIEM SOAT (TIEP)

111,112,

152, 334...

154 (Chi tiet cho timg 
hdp dong lien doanh)

138 (Chi tiet cho timg
154

(1) Khi phat sinh chi phi chung do
moi ben li§n

ganh chiu

doanh phai

(2)

Ket chuyen phan chi phi
don vi chiu

642

911

133

ben lien doanh)

(3)

Chi phi chung
va thue GTGT
duoc phan bo
cho cac ben

gop von
lien doanh khac

b) Ke toan tai ben lidn doanh khong hach toan chi phi chung cho hpp dong lidn doanh:

111,112 ___ 338 154,642

—

(2)

Khi tra tien cho ben tham gia
lien doanh hach toan

chi phf chung

Chi phi chung cua hdp dong lien doanh

(

1

)

dude phan bo

Thue GTGT difpc phan bo

</div>
(98)<div class='page_container' data-page=98>

Sd do so: 72

3. Ke toan trong trudng hdp hdp dong chia san pham: (cac ben tham gia lien doanh

difdc chia san pham ghi)

154 (Chi tie t cho tim g

hdp dong lien doanh) 152

KE TOAN C A C NGHIEP VU KINH TE LIEN QUAN DEN

HQP D O N G KINH DOANH D UQ C D O N G KIEM SOAT (TIEP)

Neu san pham dUdc
chia chua phai la
thanh pham cuoi cung

Khi nhan san pham dupe 155

chia tU hdp dong lien doanh

(Ccin cU vao phieu giao nhan Neu san pham dUdc

san pham tU hdp dong va chia phai la
cac chUng tU lien quan: thanh pham

gom chi phi phat sinh rieng 157

va chi phi chung ma moi

ben tham gia lien doanh Neu san pham dUdc
phai ganh chiu) chia gui di ban ngay
(Chi tiet cho hdp dong khong qua nhap kho

lien doanh)

Chu y:

Trirdng hdp hap dong lien doanh quy djnh chia san pham, dinh ky theo thoa thuan trong hpp 
dong lien doanh, cac ben lien doanh phai lap Bang phan chia san pham cho cac ben gop von 
va dupe cac ben xac nhan so lupng, quy cach san pham dupe chia tC/ hpp dong, giao cho moi 
ben giu mot ban (ban chinh). Moi khi thue giao san pham, cac ben lien doanh phai lap Phieu 
giao nhan san pham (ho9c phieu xuat kho) lam 2 ban, giao cho moi ben giu mot ban. Phieu 
giao nhan san pham la c3n cif de cac ben lien doanh ghi sd ke toan, theo doi va la c3n ctr 
thanh ly hpp dong.

</div>
(99)<div class='page_container' data-page=99>

Sd do so: 73

KE TOAN C A C NGHIEP V y KINH TE LIEN QUAN DEN

HOAT D Q N G KINH DOANH OUQC D O N G KIEM SOAT (TIEP)

4.

Ke toan doanh thu ban san pham khi mot ben lien doanh ban ho san pham va

chia doanh thu cho cac ben lien doanh khac:

a) Tai ben lien doanh ban san pham:

511

338 (chi tiet cho timg 
hop dong lien doanh)

(2a) Doanh thu ben lien doanh
ban san pham dupe hudng

Doanh thu cac

338 (chi tiet cho tung

ben lien doanh)

(2b)
Phai tra ve thue
GTGT va doanh thu

cho cac ben
li£n doanh khac

du’dc hudng

ben lien doanh
khac dupe hudng

(chua co thue
GTGT)

Thue GTGT

chua co
thue GTGT

33311

111,11 2,131.

Gia ban (1) Khi ban Tong gia
san pham

Thue GTGT

thanh toan

Khi thanh toan tien ban san pham cho cac
ben lien doanh khac

Chu y:

1

. Trudng hpp hpp dong lien doanh quy djnh chia doanh thu, khi ban san phlm theo quy

</div>
(100)<div class='page_container' data-page=100>

So do so: 74

4.

Ke toan doanh thu ban san pham khi mot ben lien doanh ban ho san pham va chia

doanh thu cho cac ben lien doanh khac:

b) Tai cac ben lien doanh khac khong ban san pham:

KE TOAN C A C NGHIEP VU KINH TE LIEN QUAN

o

£

n

HOAT D O N G KINH DOANH 0 U O C D O N G KIEM SOAT (TIEP)

511

138 (Chi tiet cho doi tac

tham gia lien doanh ban san pham) 111,112

Doanh thu (1) So phai thu cua ben lien doanh ban san pham
dupe hudng ve thue GTGT va doanh thu di/pc huong

3331

Thue GTGT
duoc chia

khi dupe ben lien doanh
ban san pham thanh toan

tien ban san pham

Khi phan anh doanh thu dupe huong tCrhpp dong lien doanh, dong thdi ghi:

154 632

K/c chi phi phat sinh rieng va chi phi chung ma

moi ben tham gia lien doanh phai ganh chiu vao gia von hang ban

</div>
(101)<div class='page_container' data-page=101>

Sd do so: 75

KE TOAN C A C NGHIEP VU KINH TE LIEN QUAN DEN HOAT D O N G

LIEN DOANH TAI SAN DUOC D O N G KIEM SOAT

1. Neu ben tham gia lien doanh dem TSCD cua minh di gop von vao hdp dong hdp

tac kinh doanh dudi hinh thurc lien doanh tai san du'dc dong kiem soat, ke toan van tiep

tuc theo doi TSCD do tren TK 211 va chi phan anh su thay doi muc dich, ndi sur dung

cua TSCD.

2. Neu ben tham gia lien doanh mua hoac dem cac tai san khac di gop von vao hdp

dong hop tac kinh doanh dudi hinh thurc lien doanh tai san duoc dong kiem soat, can cur

vao cac chi phi thue te bo ra de co dUOc tai san dong kiem soat, ghi:

111, 112, 331...

211

Chi phi thUc te bo ra de co tai san
du’dc dong kiem soat

133 Neu co

Chu y:

1

. Hinh there lien doanh tai san du’dc dong kiem soat khong doi hoi phai thanh lap mot co so

kinh doanh m6i. Moi ben gop von lien doanh co quyen kiem soat phan Ipi ich trong tiTdng lai

thong qua phan von gop cua minh vao tai san dupe dong kiem soat.

2. Tai san dong kiem soat bdi cac ben tham gia gop von lien doanh la tai san dupe gop hoac

do cac ben tham gia lien doanh mua, dupe sCrdung cho muc dich cua lien doanh va mang lai

Ipi

ich cho cac ben tham gia lien doanh theo quy djnh cua Hpp dong lien doanh.

</div>
(102)<div class='page_container' data-page=102>

So do so: 76

3. Trirdng hop ben tham gia lien doanh Ur thirc hien hoac phoi hop cung vdi doi tac

khdc tien hanh d£u tir XDCB de co dude tai san dong kiem soat:

KEf TOAN C A C NGHIEP VU KINH TE LIEN QUAN DEN HOAT D Q N G

LIEN DOANH TAI SAN DUOC D O N G KIEM SOAT (TIEP)

111,112,152,

331,341...

241

211

Chi phi dau tU XDCB thi/c te
bo ra cua ben tham

gia lidn doanh

Khi cong trinh XDCB hoan thdnh Gia trj tdi san dong
dua vao s ir dung, quyet toan

duoc duyet

133

Thue
GTGT

kiem soat hinh thanh
qua dau tU X D C B

138

Chi phf khong dupe
duyet phai thu hoi

152

Ddng thdi ghi:

411

418

______ Ghi tang nguon von kinh doanh, ghi giam cac guy______
thuoc von chu so hufu (neu dung cac guy thuoc von chu scl huru

de dau tu XDCB tai san dong kiem soat)

Chu y:

Phuong phap ke toan cac nghiep vu kinh te lien quan den ke toan chi phi, doanh thu chung

md cdc ben tham gia lien doanh tdi san dupe dong kiem soat phai ganh chju hodc dupe

hucing, thue hidn nhu quy djnh doi v6i trudng hpp hoat dong kinh doanh dong kiem soat.

</div>
(103)<div class='page_container' data-page=103>

Sd do so: 77

1. Ke toan gop von lien doanh vao cd sd dong kiem soat:

1.1. Gop von lien doanh bang tien:

KE TOAN C A C NGHIEP VU KINH TE PHAT SINH LIEN QUAN DEN HOP D O N G LIEN DOANH

DUOI HINH THUC THANH LAP C O S6 KINH DOANH D O N G KIEM SOAT

111,112

Khi gop von lien doanh b ln g tien

2212- Von gop lien doanl

vao co sd kinh doanh dong kiem soat

Chu y:

1. Co so kinh doanh duoc dong kiem soat boi cac ben gop von lien doanh doi hoi phai thdnh

lap mot co so kinh doanh mdi. Hoat dong cua co so nay cung giong nhu hoat dpng cua cac

DN khac, chi khac la thoa thuan bang hpp dong giua cac ben gop von lidn doanh quy dinh

quyen dong kiem soat cua ho doi vdi cac hoat dong kinh te cua co sd nay.

2.

Co sd kinh doanh dupe dong kiem soat phai to chdc cong tac ke toan rieng nhu cac DN

khac theo quy djnh.

3. Cac ben tham gia lien doanh gop von bang tien hoac bang cac tai san khac vdo lien

doanh. Phan von gop nay phai dupe ghi so’ ke toan cua ben gop von lien doanh vd dupe phan

anh trong cac BCTC nhu mot khoan muc dau tu vao c0 sd kinh doanh dupe dong kiem soat.

4. Khoan dau tu von gop vao co sd kinh doanh dong kiem soat dupe hach toan vao TK 2212

khi nhd dau tu cd quyen dong kiem soat cac chinh sach tai chinh va hoat dong cua don vj

nhan dau tu. Khi nha dau tu khong cdn quyen dong kiem soat thi phai ghi giam khoan dau tu

vao co sd kinh doanh dong kiem soat.

</div>
(104)<div class='page_container' data-page=104>

So do so: 78

KE TOAN C A C NGHIEP VU KINH TE PHAT SINH LIEN QUAN OEN H<?P

06

N G U&N DOANH

DUOI HINH THOC THANH LAP C O S

6

KINH DOANH

06

N G KI^M SOAT (TlfP)

1. Ke toan gop von lien doanh vao co sd dong kiem soat:

1.2. Khi gop von lien doanh vao ccr sot kinh doanh ddng kiem soat bang v$t tir, hitng hoa:

a)

Neu gia danh gia lai cua vat tu, hang hoa thap hon gia tri ghi sd ke toan d thdi diem gop

von, thi khoan chenh lech nay di/pc ghi nhan ngay vao chi phi khac trong ky.

152, 153, 155, 156 2212- Von gop lien doanh

</div>
(105)<div class='page_container' data-page=105>

So do so: 79

1. Ke' toan gop von lien doanh vao co sd dong kiem soat:

1.2. Khi gop von lien doanh vao co sd kinh doanh ddng kiem sodt bang vat tu, hang hoa:

b)

Neu gia danh gia lai cua vat tu, hang hoa Idn hon gia trj ghi sd ke toan 6 thdi diem gop von:

KE TOAN C A C NGHIEP V y KINH TE PHAT SINH LIEN QUAN DEN H pP D O N G LIEN DOANH

D U 6l HINH THIJfC THANH LAP C O

s d

KINH DOANH D O N G KIEM SOAT (TIEP)

152, 153, 155, 156... 2212- Von gop lien doanh

</div>
(106)<div class='page_container' data-page=106>

So do so: 80

1. Ke toan gop von lien doanh vao cO sd kinh doanh dong kiem soat:

1.3. Khi gop von lien doanh vao ca so'kinh doanh ddng kiem sodt bang TSCD:

a) Neu gia danh gia lai TSCD thap hon gia tri con lai ghi tren so ke toan d thdi diem gop

von, thi khoan chenh lech nay duoc ghi nhan ngay vao chi phi' khac trong ky:

KE TOAN C A C NGHIEP VU KINH TE PHAT SINH LIEN QUAN DEN HQP D O N G LIEN DOANH

D U 6l HlNH THUC THANH LAP C O SO KINH DOANH D O N G KIEM SOAT (TIEP)

214

</div>
(107)<div class='page_container' data-page=107>

Sd do so: 81

1. Ke toan gop von lien doanh vao co sd kinh doanh dong kiem soat:

1.3. K hi gdp von lien doanh vao co s o kinh doanh ddng kiem soat bang TSCD:

b)

Neu gia danh gia lai cua TSCO Idn hon gia tri con lai ghi tren so ke toan d thoi diem

gop vdn:

KE TOAN C A C NGHIEP V'J KINH TE PHAT SINH LIEN QUAN OEN HOP O O N G LIEN DOANH

DUOI HINH THUC THANH LAP C O S6 KINH DOANH D O N G KIEM SOAT (TIEP)

211 71

(1) Gop von lifen doanh

bang TSCD

2212- Von gop

lien d

So chenh lech giufa gia danh gia lai I6n hon gia tri con lai cua TSCD

oanh

</div>
(108)<div class='page_container' data-page=108>

Scf do so: 82

v *

KE TOAN C A C NGHIEP VU KINH TE PHAT SINH LIEN QUAN OEN HQP O O N G UEN DOANH

D U 6l HINH THUC THANH LAP C O S 6 KINH DOANH D O N G KIEM SOAT (TIEP)

111,112,
152...

2. Chi phi cho hoat dong lien doanh va Ioi nhuan nhan dutfc tir lien doanh:

1388
635

Chi phi lien quan den hoat
dong gop von lien doanh

1

:J3
Thue
GTGT
(neu co)

5 Chifa

nhan tien
Khi nhan du’dc thong

bao ve Ioi nhuan difdc 111, 112
chia cua cd sd kinh Nhan

doanh dong kiem soat tien ngay

2212
Bo sung von
gop lien doanh

Chu y:

(•)). Lai nhuan tir ket qua dau tir gop von lien doanh vao cd so dong kiem soat la khoan doanh

thu hoat dong tai chinh (ghi Co TK 515). So Iqi nhuan di/qc chia co the di/qc thanh toan toan bo

hoac thanh toan ti/ng phan va co the de bo sung von gop lien doanh.

(2). Cac khoan chi phi ve hoat dong lien doanh phat sinh di/oc phan anh vao ben Nq TK 635.

3.

Ke toan thu hoi von gop vao co sd kinh doanh dong kiem soat khi ket thue hop

dong lien doanh hoac co sd kinh doanh dong kiem soat cham durt hoat dong:

515

So lai (gia tri thu hoi Idn hon so von gop

2212

do lien doanh lam an thua lo)

111, 112, 152,
153, 211...
Gia tri

vao cd sd KD dong kiem soat) --- * thu hoi *

Sd von Thu hoi von gop vao cd sd KD

da gop dong kiem soat

Sd lo (So von khong thu hoi du’dc

635

Chu y :

Khi thu hoi von gop lien doanh, can cif vao gia tri vat ti/, tai san va tien do co sc) kinh doanh

dong kiem soat tra lai de ghi giam so von da gop. Neu bj thiet hai do khong thu hoi du von

gop thi khoan thiet hai nay di/qc ghi nhan vao chi phi tai chinh. Neu gia tri thu hoi cao hon so

von da gop thi khoan lai nay di/qc ghi nhan la doanh thu hoat dong tai chinh.

</div>
(109)<div class='page_container' data-page=109>

So do so: 83

4. Chuyen nhirong von gop vao co sd kinh doanh dong kiem soat

a) Doanh nghiep chuyen nhuOng quyen so huu von gop vao co sd kinh doanh dong kiem soat:

KE TOAN C A C NGHIEP VU KINH TE PHAT SINH LIEN QUAN OEN HOP O O N G LIEN DOANH

DUOI HINH THUC THANH LAP C O S6 KINH DOANH O O N G KIEM SOAT (TIEP)

2212

So von
da gop

515

635

Khi chuyen nhUdng quyen So chenh lech giua gia tri hdp
sd huu von gop bi lo

Khi chuyen nhUdng quyen
sd huu von gop co lai

So chenh lech giua gia trj hop ly cua tai san
nhan ve Idn hdn so von da gop

cua tai san nhan ve nho hdn
so von da gop

111, 112, 152,
156, 211,...

Gia tri hdp ly cua
tai san nhan ve

Ch u y :

1 . Cac ben gop von lien doanh vao cd sd kinh doanh dong kiem soat co quyen chuyen

nhUdng gia trj phan von gop cua minh trong lien doanh. Neu gia trj chuyen nhuqng cao hdn

so von da gop vao cd sd kinh doanh dong kiem soat thi so lai do chuyen nhuqng von gop la

doanh thu hoat dong tai chinh (ghi Co TK 515). Nguqc lai, neu gia trj chuyen nhuqng thap

han so von da gop thi so lo do chuyen nhuqng von gop la chi phi tai chinh (ghi Nq TK 635).

</div>
(110)<div class='page_container' data-page=110>

So do so: 84

4. C huyen n h u o n g vo n gop vao co s o kinh doanh d o n g kiem so a t:

b) Doanh nghiep nhan chuyen nhi/ong von gop:

2212

2213, 2218

KE TOAN C A C NGHIEP VU KINH TE PHAT SINH LIEN QUAN OEN HQP O O N G LIEN DOANH

DUOI HINH THlfC THANH LAP C O S 6 KINH DOANH O O N G KIEM SOAT (TIEP)

DN nhan chuyen nhi/ong von gop

So von da gop (dang la doi tac tham gia gop von

lien doanh) trd thanh nha dau tu
co anh hudng dang ke hoSc nha

111,112

dau tu co dudi 20% quyen bieu quyet

So tien thanh toan cho ben
gop von lien doanh trudc do

de co quyen sd hufu

C hu y:

1

.

Doanh nghiep nhan chuyen nhirong von gop, neu dang la doi tac tham gia g6p von lien

doanh thi sau khi tang them quyen sd hQu von gop vdo co sd kinh doanh dong kiem soat phai

tong hop so von da gop va c£n cif vao ty le quyen bieu quyet de xac dinh khoan dau ter vao

co so nay la khoan dau tu vao cong ty lien ket hay khoan dau tu co duoc dudi 20% quyen bieu

quyet.

2. Doanh nghiep nhan chuyen nhi/gng, neu mdi tham gia vao lien doanh de trd thanh ben

g6p von lien doanh thi ghi nhan khoan von gop lien doanh tren co sd gia goc, ghi:

No TK 2212 - V6'n g6p lien doanh

C6 cac TK 111,112 (S6 tien da thanh toan d ! trd thanh ben gop v6'n li§n doanh)

C6 cac TK lien quan khac.

</div>
(111)<div class='page_container' data-page=111>

So do so: 85

KE TOAN C A C NGHIEP VU KINH TE PHAT SINH LIEN QUAN OEN HOP O O N G LIEN DOANH

DUOI HINH THUC THANH LAP C O SO KINH DOANH O O N G KIEM SOAT (TIEP)

5. Nghiep vu giao dich giifa ben gop von lien doanh va cd sd kinh doanh dong kiem soat

(Ben gop von lien doanh ban tai san cho co sc) kinh doanh dong kiem soat, ghi):

5.1. Ben gop von lien doanh ban thanh pham, hang hoa cho c a s o kinh doanh dong

kiem soat:

155, 156

(1a) Gia von thanh pham, hang hoa xuat kho de ban cho
co sd kinh doanh dong kiem soat

511

Ddng thdi ghi doanh thu ban hang

632

131, 111, 112

5.2. Ben gop von lien doanh ban TSCD cho ccf s o kinh doanh ddng kiem soat:

211

811

Nguyen (1a) Ghi giam TSCD do nhi/dng ban TSCD cho cd sc) Gia tri

gia kinh doanh dong kiem soat c6n lai

214

</div>
(112)<div class='page_container' data-page=112>

PHAN VII - CAC SO DO K l TOAN ANH HUDNG CUA

VIEC THAY DOlTY GIA HOI DOAI

Tu’ sd do so 86 den sd do so 95

A. KE TOAN CHENH LECH TY GIA HOI DOAI PHAT SINH

TRONG KY CUA HOAT DONG SXKD

SO do so: 86

KE TOAN MUA VAT TU, HANG HOA, DjCH VU, TSCO

d

£

SXKD BANG NGOAI TE

111,112

Ghi theo
ty gia
ghi sd,
theo 1
trong
cac
phifdng
phap:
Ty gia

dich
danh;
Binh
quan
gia
quyen;
Nhap
trudc,
xuat
trifdc;
Nhap
sau,
xuat
trudc

(2) Khi tra tien cho ngifdi ban

635

Neu phat sinh
lo ty gia hoi doai

(3) Khi tra tien cho ngudi ban

515

331

Neu phat sinh lai
ty gia hoi doai

Lai ty gia hoi doai

(1) Sd tien
phai tra
ngudi ban

(4) Neu mua tra tien ngay cho ngudi ban

__ 635

Lo ty gia hoi doai

152, 153, 156, 211, 217, 611,

154, 635, 631, 642, ...

Trj gia
vat tu",
hang hoa,

TSCD,
dich vu
mua vao
(ghi theo
ty gia hoi
doai ngay
giao djch la

ty gia
giao dich

thifc te hoSc

ty gia giao
dich binh
quan lien
ngan hang
tai thdi diem

nghiep vu
kinh te phat

sinh)

Chu y:

- Khi mua vat tif, hang hoa, dich vu, TSCD, ... tra tien ngay cho ngifdi ban, sd chenh lech giira ty
gia ghi sd ke toan cua cac TK 111, 112 nho hdn ty gia hoi doai ngay giao djch la lai ty gia hoi
doai, ghi Co TK 515, sd chenh lech giifa ty gia ghi sd ke toan cua TK 111, 112 Idn hdn ty gia hoi
doai ngay giao dich la lo ty gia hoi doai, ghi Nq TK 635.

- Khi tra tien cho ngifdi ban, sd chenh lech giCfa ty gia ghi sd ke toan cua TK 331 Idn hdn ty gia
ghi sd ke toan cua cac TK 111, 112 la lai ty gia, ghi Cd TK 515 va sd chenh lech giura ty gia ghi sd
ke toan cua TK 331 nho hdn ty gia ghi sd ke toan cua TK 111, 112 la lo ty gia, ghi No TK 635

</div>
(113)<div class='page_container' data-page=113>

Sd do so: 87

511, 515, 711

Doanh thu
va

thu nhap
khac phat
sinh (theo
ty gia
hoi doai
ngay giao
dich la ty gia

giao dich
thUc te
hoSc ty gia

giao dich

KE TOAN DOANH THU VA THU NHAP KHAC BANG NGOAI TE

(CUA HOAT OONG SXKD)

131, 138

(1) So tien phai thu
cua ngi/di mua

hoSc cd tifc,
Ioi nhuan phai thu

515

Khi ngi/di mua tra tien

Sd chenh lech giura ty gia

ghi sd (ghi no phai thu cua
khach hang) > ty gia hoi doai

ngay giao dich (lo ty gia)

______ Khi ngi/di mua tra tien

635
111,112
Ghi theo
ty gia
hoi doai
ngay
giao dich

la ty gia
giao dich

thi/c te
hoSc
ty gia
giao djch
binh quan

</div>
(114)<div class='page_container' data-page=114>

1

4 Sd do so: 88

KE TOAN CHENH LECH TY GIA HOI DOAI KHI BAN NGOAI TE

(CUA HOAT DONG SXKD)

1111, 1121 1112,1122

Khi mua ngoai te

1111,1121

Theo
ty gia
ghi so
theo mot
trong cac
phi/dng
phap: Ty gia

dich danh;
Binh quan
gia quyen;
Nhap tri/dc,

xuat tri/dc;
Nhap sau,
xuat tri/dc

Khi ban ngoai te

635

Lo ty gia

(So chenh lech giufa ty gia
ghi so cua TK 111, 112 > ty gia

thi/c te khi ban)

Khi ban ngoai te

515

Lai ty gia

(So chenh lech gii/a ty gia
ghi so cua TK 111, 112 < ty gia

</div>
(115)<div class='page_container' data-page=115>

Sd do so: 89

KE TOAN CHENH LECH TY GIA PHAT SINH KHI THANH TOAN

NO PHAI TRA BANG NGOAI TE (CUA HOAT OONG SXKD) (Tiep)

1112 1122

Ghi theo
ty gia
ghi so
theo mot
trong cac

phuong
phap: Ty

gia dich
danh;

Khi thanh toan cac khoan no phai tra

311, 315, 331
338, 341,...

635

Neu phat sinh lo
ty gia hoi doai

Khi thanh toan cac khoan no phai tra
gia quyen;

Nhap 515

trudc,

xuat trudc; Neu phat sinh lai

Nhap sau ty gia hoi doai

xuat trudc

Theo
ty gia

ghi
tren sd
ke toan

(ghi
nhan

no
phai

tra)

Chu y:

</div>
(116)<div class='page_container' data-page=116>

Sd do so: 90

131, 138,..._______ ___________ 111, 112

KE TOAN CHENH LECH TY GIA PHAT SINH KHI O l/O C THANH TOAN

CAC KHOAN NO PHAI THU BANG NGOAI TE (CUA HOAT OONG SXKD)

Theo Khi dude thanh toan cac khoan no phai thu Ghi theo
ty gia

ty gia 635 hoi doai ngay

giao dich la

ghi tren Neu phat sinh lo ty gia giao

ty gia hoi doai dich th u t te

sd ke hoSc ty gia

Khi dude thanh toan cac khoan no phai thu giao dich

toan binh quan

515 lien ngan

(ghi nhan hang tai thoi

diem thu hoi

no Neu phat sinh lai cac khoan no

ty gia hoi doai phai thu

phai thu)

Chu y:

Khi thu hoi cac khoan nd phai thu, so chenh lech giCfa ty gia ghi so ke toan cua cac TK nd phai
thu (ghi Co TK 131, 138) Idn hdn ty gia hoi doai ngay giao dich khi thu hoi no (ghi Nd TK 111,
112) la lo ty gia (ghi No TK 635) va so chenh lech giura ty gia ghi so ke toan cua cac TK no phai
thu (ghi Co TK 131, 138) nho hon ty gia hoi doai ngay giao dich khi thu hoi no (ghi No TK 111,
112) la lai ty gia (ghi Co TK 515).

</div>
(117)<div class='page_container' data-page=117>

B. KE TOAN CHENH LECH TY GIA HOI DOAI PHAT SINH

TRONG KY CUA HOAT DONG DAU TUXDCB (GIAI DOAN TRUdC HOAT D0NG SXKD)

Sd do so: 91

KE TOAN MUA VAT T if, HANG HOA, DICH VU, TSCD, THIET B|, KHOI LUONG XAY LAP

DO BEN NHAN THAU BAN GIAO BANG NGOAI TE

111,112

Ghi theo
ty gia
ghi so,
theo
1 trong

cac
phi/dng
phap:
Ty gia
dich
m .
331

Khi tra tien cho ngudi ban

413
So chenh lech giufa ty gia

ghi so cua TK 111, 112 >
ty gia ghi sd ghi nhan no

phai tra ngi/di ban

Sd chenh lech gii/a
ty gia ghi sd cua TK 111
112 < ty gia ghi nhan no

phai tra ngi/di ban

Khi tra tien cho ngifdi ban

(3)

(1) Sd tien phai tra
ngifdi ban

152, 153,
211, 241
Trj gia vat ti/,

hang hoa,
dich vu,

TSCD,
thiet bi mua

vao, khoi
li/Ong xay
di/ng l i p dat

do ben nhan
thau ban giao

</div>
(118)<div class='page_container' data-page=118>

1

8 Sd do so: 92

KE TOAN CHENH LECH TY GIA PHAT SINH KHI THANH TOAN

NO PHAI TRA BANG NGOAI TE TRONG GIAI DOAN DAU T U X D C B (Tiep)

111,112

Ghi theo 
ty gia 
ghi so 
theo mot 
trong cac 
phu’dng 
phap: Ty

gia dich 
danh; 
Binh quan 
gia quyen; 
Nhap trudc,

xu at trudc; 
Nhap sau,

xuat trudc

Khi thanh toan cac khoan nd phai tra

413

So chenh lech gii/a
ty gia ghi sd cua TK
111, 112 > ty gia ghi sd

cua cac TK nd phai tra

Sd chenh lech giCfa
ty gia ghi sd cua TK
111, 112 < ty gia ghi so

cua cac TK nd phai tra

Khi thanh toan cac khoan nd phai tra

311, 315, 331, 341,.

Theo 
ty gia 
ghi tren

</div>
(119)<div class='page_container' data-page=119>

C- KE TOAN CHENH LECH TY GIA HOI DOAI PHAT SINH

DO DANII GIA LAI CAC KHOAN MUC TIEN TE CO GOC NGOAI TE

CUOI NAM TAI CHINH

KE TOAN CHENH LECH TY GIA HOI DOAI DO DANH GIA LAI

CAC KHOAN MUC TIEN TE CO GOC NGOAI TE CUOI NAM TAI CHINH

Sd do so: 93

__________Chenh lech ty gia giam (lo ty gia) neu ty gia giao dich__________
BQ lien NH nho hon ty gia ghi so ke toan (doi vdi cac TK von bang

tien, tifong di/ong tien va no phai thu co goc ngoai te)

1112, 1122,

413_____________ 121, 131, 138,...

Chenh lech ty gia tang (lai ty gia) neu ty gia giao dich
BQ lien NH Idn hon ty gia ghi sd ke toan (doi vdi cac

TK von bang tien, tifong di/ong tien va no phai thu
co goc ngoai te)

311,331 315,341

Chenh lech ty gia tang (lai ty gia) neu ty gia giao dich
BQ lien NH nho hon ty gia ghi sd ke toan (doi vdi cac

TK no phai tra co goc ngoai te)

Chenh lech ty gia giam (lo ty gia) neu ty gia giao dich
BQ lien NH Idn hon ty gia ghi so ke toan (doi vdi cac

TK no phai tra co goc ngoai te)

Chu y:

1. Cuoi ngm tai chinh, doanh nghiep phai danh gia lai cac khoan muc tien te co goc ngoai te
theo ty gia giao dich binh quan tren thi tru’dng ngoai te lien NH do Ngan hang Nha nirdc cong
bo tai thdi diem cuoi nam tai chi'nh.

</div>
(120)<div class='page_container' data-page=120>

Sd do so: 94

KE TOAN XlT LY CHENH LECH TY GIA HOI DOAI PHAT SINH DO DANH GIA

LAI CAC KHOAN MUC TIEN TE CO GOC NGOAI TE CUOI NAM TAI CHINH

CUA HOAT DONG SXKD

515

413 (Chi tiet 
chenh lech ty gia hoi doai 
danh gia lai cuoi nam tai chinh)

K/c lai ty gia hoi doai

do danh gia lai cac khoan muc tien te
co goc ngoai te cuoi nam tai chi'nh

vao doanh thu hoat dong tai chi'nh

635

K/c lo ty gia hoi doai

do danh gia lai cac khoan m uc tien te
co goc ngoai te cuoi nam tai chi'nh

vao chi phi tai chi'nh

Chu y:

1. 6 doanh nghiep hoat dong SXKD, ke ca cua hoat dong dau tif XDCB (cl doanh nghiep SXKD

vu'a co hoat dong dau tu" XDCB) du’dc xti ly chenh lech ty gia hoi doai do danh gia lai cac khoan 
muc tien te co goc ngoai te cuoi nam tai chinh nhu1 sau:

Khoan chenh lech ty gia (lai, lo ty gia hoi doai) do danh gia lai cac khoan muc tien te co goc ngoai
te cuoi nam tai chinh du’dc hach toan vao TK 413, sau khi bu tri; giifa chenh lech ty gia hoi doai
tang, hoac giam do danh gia lai phai ket chuyen ngay vao chi phi tai chinh (lo ty gia hoi doai) hoac
doanh thu hoat dong tai chinh (lai ty gia hoi doai) cua ky ke toan de xac djnh ket qua hoat dong
kinh doanh.

2. Doanh nghiep khong du’dc chia ldi nhuan hoac tra cd tu t tren lai ty gia hoi doai do danh gia lai

cuoi nam tai chinh cua cac khoan muc tien te co goc ngoai te.

</div>
(121)<div class='page_container' data-page=121>

Khi hoan thanh dau tu, ban giao dua TSCD vao sU d u n g cho SXKD, ghi:

413 (Chi tiet 
chenh lech ty gia hoi doai 
_____ trong giai doan dau tif XDCB)_____

So do so: 95

KE TO AN XLT LY CHENH LECH TY GIA HOI DOAI TRONG GIAI DOAN DAU T if XDCB

(Giai doan trudc hoat dong)

515 3387

Dinh ky, phan bo lai ty gia
hoi doai

K/c so d if Co TK 413 de phan bo
dan sd lai ty gia hoi doai cua

giai doan dau tif XDCB

K/c toan bo sd lai ty gia hoi doai (sd d if Co TK 413)______
cua giai doan dau t if XDCB vao doanh thu hoat dong tai chi'nh

242 635

K/c sd d if No TK 413 de phan bo
dan sd lo ty gia hoi doai cua

giai doan dau tif XDCB

Dinh ky, phan bo lo
ty gia hoi doai

</div>
(122)<div class='page_container' data-page=122>

Sd do so: 96

PHAN VIII - CAC SO DO KE TOAN DOANH THU DAN HANG VA CUNG CAP DICH VO

Tir sd do so 96 den so do so 107

KE TO AN TONG HOP DOANH THU BAN HANG VA CUNG CAP DICH VU

333

521

511

Thue xuat khau, thue tieu thu dac biet
phai nop NSNN, thue GTGT phai nop
(ddn vj ap dung phu'dng phap tru t tiep)

Cuoi ky, k/c chiet khau thudng mai,
doanh thu hang ban bj tra lai,
giam gia hang ban phat sinh trong ky

911

Cuoi ky, k/c
doanh thu thuan

C hiet khau thudng mai, doanh thu hang

Doanh
thu
ban hang

va
cung cap

dich vu
phat sinh

33311

Thue GTGT
dau ra

111, 112, 131,.

Ddn vj ap dung
phu'dng phap tru'c tiep
(Tong gia thanh toan)

Don vi ap dung
phu'dng phap khau trir
(Gia chiTa co thue GTGT)

ban bi tra lai, hoac giam gia hang ban phat sinh trong ky

Chu y:

- Doanh thu thuan di/dc xac dinh:

Doanh thu
thuan

Doanh thu ban
hang va cung

cap dich vu

Chiet khau
thtfdng mai

Doanh thu hang
ban bi tra lai

Doanh
thu hang
giam gia

Thue xuat khau,
thue TTDB phai nop NSNN,

</div>
(123)<div class='page_container' data-page=123>

Sd do so: 97

/ *>

KE TOAN DOANH THU BAN HANG HOA, SAN PHAM

1. Thdi diem ghi nhan doanh thu ban hang hoa, san pham: Theo quy djnh cua CM KT so 14 - Doanh thu

va thu nhap k h a c :

1.1. Doanh thu ban hang hoa, san pham dupe ghi nhan khi dong thdi thoa man tat ca nam (5) dieu kien 
sau:

- Doanh nghiep da chuyen giao phan Idn rui ro va ldi ich gan lien vdi quyen sd hifu san pham hoSc hang
hoa cho ngi/di mua;

- Doanh nghiep khong con nam giuf quyen quan ly hang hoa nhu ngifdi sd hijfu hang hoa hoSc quyen kiem
soat hang hoa;

- Doanh thu du'dc xac dinh tudng doi c h ic chan;

- Doanh nghiep da thu du’dc hoSc se thu du’dc Ipi ich kinh te ti/ giao dich ban hang;
- Xac dinh du’dc chi phi lien quan den giao dich ban hang.

2. Doanh thu de tinh thue thu nhap doanh nghiep: Thdi diem xac dinh doanh thu de tinh thu nhap chju thue

doi vdi hoat dong ban hang hoa la thdi diem chuyen giao quyen sd hufu hang hoa ho5c xuat hoa ddn ban
hang, khong phan biet da thu di/dc tien hay chi/a thu du’dc tien.

3. Sd do ke toan:

511

33311

dau ra

11

Neu thu tien ngay

(Theo phuong phap true tiep)

131

Khi khach hang i/ng tri/dc
Doanh thu ban san pham, hang hoa

(Theo phuong phap khau tri/)

1

Thue GTGT

hoac thanh toan tien

,

112

</div>
(124)<div class='page_container' data-page=124>

Sd do so: 98

KE TOAN DOANH THU CUNG CAP D|CH VU

1. T h d i diem ghi nhan d oanh th u cu n g cap d jch vu: Theo quy djnh cua Chuan m ifc ke toan so 14 - Doanh

thu va thu nhap khac:

1.1. Doanh thu cua giao djch cung cap dich vu (phan anh ben Co TK 511) duoc ghi nhan khi ket qua 
cua giao dich do duoc xac dinh m ot cach dang tin cay. Trudng hop giao djch ve cung cap dich vu lien

quan den nhieu ky thi doanh thu duoc ghi nhan trong ky theo ket qua phan cong viec da hoan thanh 
vao ngay lap Bang Can doi ke toan cua ky dd. Ket qua cua giao djch cung cap djch vu duoc xac dinh 
khi thoa man tat ca bon (4) dieu kien sau:

- Doanh thu difoc xac dinh tuOng doi c h ic c h in ;

- Co kha nSng thu du'dc ldi ich kinh te tu" giao dich cung cap dich vu do;

- Xac dinh difdc phan cong viec da hoan thanh vao ngay lap Bang Can doi ke toan;

- Xac djnh du’dc chi phi phat sinh cho giao dich va chi phi de hoan thanh giao djch cung cap djch vu do

1.2. Trudng hop giao djch ve cung cap djch vu thue hien trong nhieu ky ke toan thi viec xac djnh 
doanh thu cua dich vu trong tung ky thudng duoc thue hien theo phuong phap ty le hoan thanh. Theo 
phuong phap nay, doanh thu duoc ghi nhan trong ky ke toan duoc xac djnh theo ty le phan cong viec 
da hoan thanh. Phan cong viec da hoan thanh (khong phu thuoc vao cac khoan thanh toan djnh ky 
hay cac khoan ling trudc cua khach hang) va duoc xac djnh theo m ot trong ba phuong phap sau:
- Danh gia phan cong viec da hoan thanh;

- So sanh ty le (%) giifa khoi lifang cong viec da hoan thanh vdi tong khoi lifdng cong viec phai hoan thanh;
- Ty le (%) chi phi da phat sinh so vdi tong chi phi udc tinh de hoan thanh toan bo giao djch cung cap dich vu

2. Doanh thu de tinh thue thu nhap doanh nghiep: Thdi diem xac dinh doanh thu de tinh thu nhap ch|u

thue doi vdi hoat dong cung i/ng djch vu la thdi diem djch vu hoan thanh hoSc xuat hoa don ban hang, khong
phan biet da thu du’dc tien hay chifa thu du’dc tien.

3. Sd do ke toan:

511 111,112

(Theo phuong phap khau tru)

Neu thu tien ngay

131

(Theo phuong phap true tiep)

Doanh thu cung cap dich vu Khi khach hang ifng trifdc
hoac thanh toan tien

33311

Thue GTGT
dau ra

</div>
(125)<div class='page_container' data-page=125>

KE TOAN BAN HANG DAI LY (Tiep)

(Theo phu’dng thurc ban dung gia htfdng hoa hong)

II.

Ddn vj nhan dai ly, ban dung gia hifdng hoa hong:

</div>
(126)<div class='page_container' data-page=126>

Sd do so: 100

KE TOAN BAN HANG THONG QUA DAI LY

(Theo phu'dng thurc ban dung gia hudng hoa hong)

6 don vj giao hang dai ly:

155, 156

157

632

(1) Khi xuat kho thanh pham,
hang hoa giao cho cac dai ly
ban ho (theo phi/ong phap ke khai

thi/dng xuyen)

(2) Khi thanh pham, hang hoa
giao cho dai ly da ban di/pc

Chu y:

511

111, 112, 131, ...

6421

(3)

(4)

33311

Hoa hong phai tra cho ben
nhan dai ly

133

Thue GTGT

1.

Ben giao dai ly ghi doanh thu ban hang (Co TK 511) va gia von hang ban (Np TK 632) khi ben
nhan dai ly da ban di/pc hang.

2.

Tri/dng hpp hang hoa nho dai ly ban ho thuoc doi ti/ong chiu thue GTGT tinh theo phi/ong phap
khau tri/, khi di/pc xac dinh la tieu thu ghi dong thdi 2 but toan 2, 4.

3.

Tri/dng hpp hang hoa nhd dai ly ban ho thuoc doi tupng chiu thue GTGT tinh theo phuong phap
tri/c tiep hoac khong chiu thue GTGT, khi dupe xac dinh la tieu thu ghi dong thdi 2 but toan 2 3

</div>
(127)<div class='page_container' data-page=127>

Sd do so: 101

KE TOAN DOANH THU T if HOAT DONG GIA CONG HANG HOA

1. Ke toan hang nhan gia cong:

002 - V at tu~, hang hoa nhan giOr ho, nhan gia cong

Khi nhan hang de gia cong

XXX

Khi xuat hang de gia cong
che bien hoSc tra lai
don vj giao hang gia cong

2. Ke toan doanh thu tir so tien gia cong thue te du'dc huong:

- D oi vdi hoat dong gia cong hang hoa thuoc doi tuong chiu thue G TG T tinh theo phuong phap

khau tru", ghi:

511 111, 112, 131,.

So tien gia cong di/pc huong
chi/a co thue GTGT

333 (33311)

Thue GTGT

Tong sd tien
gia cong
di/pc hi/cfng

- D oi vdi ho at dong gia cong hang hoa khong thuoc doi tuong chju thue G TG T hoac thuoc doi

tupng chju thue G TG T nhung don vi nhan gia cong nop thue G TG T tinh theo phuong phap true 
tiep, ghi:

511 111, 112, 131,.

</div>
(128)<div class='page_container' data-page=128>

Sd do so: 102

KE TOAN DOANH THU TRO CAP, TRO GIA

( 0 doanh nghiep co phat sinh doannh thu tu* khoan trd cap, trd gia cua Nha nude)

51 1 8 -DOANH THU KHAC

911

Cuoi ky. ket chuyen
doanh thu tra cap, tro gia

3339 111,112

Khi nhan du’dc
thong bao cua Nha ni/6c

ve tro cap, trp gia

Khi nhan dupe tien
cua NSNN thanh toan

Chu y:

Cac khoan doanh thu tu” tro cap, tro gia cua Nha ni/dc phan anh o TK 5118 phat sinh khi doanh
nghiep thi/c hien cac nhiem vu cung cap san pham, hang hoa va dich vu theo yeu cau cua Nha niidc

</div>
(129)<div class='page_container' data-page=129>

Sd do so: 103

KE TOAN CAC KHOAN DIEU CHiNH GIAM DOANH THU

1. Doanh thu hang ban bj tra lai nhap kho:

Chuy:

TK 5212 chi phan anh gia trj cua so hang da ban bj tra lai (Ti'nh theo dung don gia
don) va so li/png hang tra lai. Cac chi phi khac phat sinh lien quan den viec hang
doanh nghiep phai chi du'dc phan anh vao TK 6421 "Chi phi ban hang".

</div>
(130)<div class='page_container' data-page=130>

SO do so: 104

KE TOAN CAC KHOAN DIEU CHiNH GIAM DOANH THU (TIEP)

2.

Doanh thu do giam gia hang ban:

1 1 1 ,1 1 2 ,1 3 1 5213 - Giam gia hang ban 511

Chu y:

1. Chi phan anh vao TK 5213 cac khoan giam trird o viec chap thuan giam gia sau khi da ban hang

va phat hanh hoa don (giam gia ngoai hoa don) do hang ban kem, mat pham chat...

2. Giam gia hang ban la khoan giam trir cho ngi/di mua do san pham, hang hoa kem, mat pham

chat hay khong dung quy cach theo quy djnh trong hop dong kinh te.

3. Chiet khau thudng mai:

a) Trong ky, khi phat sinh chiet khau thuOng mai cho khach hang, ghi:
Np TK 5211 - Chiet khau thuOng mai

Np TK 3331 (neu co)

Co TK 111, 112, 131, ...

b) Cuoi ky, ket chuyen chiet khau thifong mai phat sinh trong ky, ghi: Np TK 5 1 1/Co TK 5211.

</div>
(131)<div class='page_container' data-page=131>

Sd do so: 105

KE TOAN BAN HANG THEO PHUONG THUC TRA CHAM (HOAC TRA GOP)

511

Doanh thu ban hang

(ghi theo gia ban thu tiSn ngay)

33311

515 3387

Ojnh ky, k/c
doanh thu la tien
lai phai thu tCmg ky

Thue GTGT
dau ra

Lai tra gop hoac lai tra cham
phai thu cua khach hang

131

Tong sd tien con
phai thu cua
khach hang

111,112

Sd tien da thu

cua khach hang

Chu y:

- Theo quy djnh cua chuan m u t doanh thu va thu nhap khac: Doanh thu ban hang tra cham 
(ghi Co TK 511) dupe xac dinh b ln g cach quy doi gia trj danh nghia cua cac khoan se thu du'dc
trong ti/dng lai ve gia tri thi/c te tai thdi diem ghi nhan doanh thu theo ty le lai suat hien hanh.

- Doanh thu de tinh thu nhap chju thue'TNDN:

+ Doi vdi hang hoa ban theo phi/dng thifc tra gop du’dc xac djnh theo gia ban hang hoa tra tien mot
Ian, khong bao gom tien lai tra cham.

+ Tri/dng hop viec thanh toan theo hdp ddng mua, ban tra gop keo dai nhieu ky tinh thue thi doanh
thu la sd tien phai thu cua ngi/di mua trong ky tinh thue khong bao gom lai tra cham theo thdi han
quy dinh trong hdp ddng.

+ Viec xac djnh chi phi doi vdi hang hoa mua, ban tra gop thi/c hien theo nguyen t i c phu hdp vdi
doanh thu

- Doanh thu d e tin h thue GTGT:

</div>
(132)<div class='page_container' data-page=132>

Sd do so: 106

KE TOAN DOANH THU BAN HANG

(Trudng hop bieu tang hoac tra lirong blmg san pham, hang hoa)

1.

Neu dung san pham, hang hoa de thi/dng hoac de bieu, tang cho cac to churc, ca

nhan ben ngoai du'dc trang trai bang quy khen thudng:

155, 156

632

Khi xuat kho san pham, hang hoa
de thi/dng hoSc bieu, tang

D o n g thoi, g h i d o an h thu ban h an g :

-

Neu san pham, hang hoa thuoc doi tUdng chju thue G TG T ti'nh theo phuong phap

khau trCr:

511 431 (4311)

Doanh thu chifa cd Tong gia

thue GTGT thanh toan

33311

Thue GTGT

-

Neu san pham, hang hoa khong thuoc doi tUdng chiu thue GTG T hoac thuoc doi ti/dng

chju thue GTGT ti'nh theo phu’dng phap true tiep:

511 431(4311)

Tong gia thanh toan

Chu y:

Ke toan doanh thu ban hang noi bo doi vdi cac tri/dng hpp san pham, hang hoa, dich vu

tieu dung noi bo ho3c de khuyen mai, quang cao da trinh bay 6 phan cac so do lien quan

den ke toan thue GTGT va thue thu nhap doanh nghiep.

</div>
(133)<div class='page_container' data-page=133>

Sd do so: 107

2.

Neu dung san pham, hang hoa de tra ludng hoac thudng cho cong nhan vien va

ngudi lao dong:

KE TOAN DOANH THU BAN HANG NOI BO (TIEP)

155,156

632

Khi xuat kho san pham, hdng hoa de tra luting
hoSc thudng cho ngi/di lao dong

D o n g th&i g h i doanh thu ban hang:

Neu san pham, hang hoa thuoc doi tuong chiu thue GTGT tinh theo phuong phap khau trie:

511

334

Doanh thu chi/a co Tong gia

thue GTGT thanh toan

33311

Thue GTGT

-

Neu san pham, hang hoa khong thuoc doi tuong chiu thue GTGT hoac thuoc doi tuong chiu thue

GTGT tinh theo phuong phap true tiep:

511

334

</div>
(134)<div class='page_container' data-page=134>

PHAN IX - CAC SO DO KE TOAN VE HOP DONG XAY DUNG

TCfso do so 108 den sd do so 111

KE TOAN DOANH THU CUA HOP DONG XAY DUNG

1.

Trudng hop hop dong xay dung quy dinh nha thau duoc thanh toan theo gia trj khoi

luong thue hien:

511 131 1 1 1 ,1 1 2

SO do so: 108

Ghi doanh thu ti/dng i/ng vdi phan
cong viec da hoan thanh du'dc khach

hang xac nhan trong ky ke toan
33311

Thue GTGT

Khi du'dc khach hang i/ng trudc
hoSc thanh toan tien

dau ra

Chu y:

Tri/dng hdp hdp dong xay di/ng quy djnh nha thau du’dc thanh toan theo gia tri khoi lifdng thi/c
hien, du’dc khach hang xac nhan thi nha thau phai can cd vao phu’dng phap tinh toan thich hop de
xac dinh gia trj khoi li/dng xay lap hoan thanh trong ky. Khi ket qua thi/c hien hdp dong xay di/ng
du’dc xac dinh mot cach dang tin cay va du’dc khach hang xac nhan, ke toan phai lap hoa ddn gui
cho khach hang doi tien va phan anh doanh thu va nd phai thu trong ky ti/dng i/ng vdi phan cong
viec da hoan thanh du’dc khach hang xac nhan.

2. Trudng hop phat sinh doanh thu cua hop dong xay dung la khoan tien thudng, tien

boi thudng va cac khoan thanh toan khac:

111,11

33311

Chu y

Thue GTGT

- Cac khoan thu tien thi/dng cua khach hang

Cac khoan thanh toan khac ma nha thau thu di/oc
ti/ khach hang hoac ben khac de bu dap cho cac
chi phi khong co trong gia hop dong xay di/ng

2, 131

dau ra (neu co)

1. Khoan tien thi/dng la cac khoan phu them tra cho nha thau neu ho th i/c hien hop dong dat hay

vi/ot mdc yeu cau. Khoan tien thi/dng di/oc tinh vao doanh thu cua hop dong khi:

. Chac chan dat hoac vtfdt mure mot so tieu chuan cu the da dtfdc ghi trong hdp dong;
. Khoan tien thudng co the xac djnh dtfdc mot cach dang tin cay.

2. Cac khoan thanh toan khac nhu" cac khoan thu boi thi/dng ma nha thau thu d i/dc ti/ khach hang
hay mot ben khac de bu dap cho cac chi phi khong bao gom trong gia hop dong. Vf du: S if cham
tre do khach hang gay nen; Sai sot trong cac chi tieu ky thuat hoac thiet ke va cac tranh chap ve
cac thay doi trong viec thi/c hien hop dong. Viec xac dinh doanh thu tang them t i/ cac khoan thanh
toan tren con tuy thuoc vao rat nhieu yeu to khong chac chan va thi/dng phu thuoc vao ket qua
cua nhieu cuoc dam phan. Do do, cac khoan thanh toan khac chi di/oc tinh vao doanh thu cua hop
dong khi:

. Cac cuoc thoa thuan da dat du'dc ket qua la khach hang se chap thuan boi thudng;

. Khoan thanh toan khac du'dc khach hang chap thuan va co the xac djnh dtfdc m ot cach 
dang tin cay.

</div>
(135)<div class='page_container' data-page=135>

So do so: 109

KE TOAN D I/ PHONG PHAI TRA VE CHI PHI BAO HANH CONG TRINH XAY LAP

1. Trirdng hop khdng co bo phan doc lap bao hanh cong trinh xay lap

152, 53,... 335 - Dtr phong phai tra 154

214, 334, 338

111

, 112,

141, 331,...

Khi phat sinh chi phi site chCfa va bao hanh
cong trinh xay lap

711

Hoan nhap so trich tru'dc ve chi phi bao
hanh con lai (khi het thdi han bao hanh
cong trinh xay lap, neu cong trinh khong

phai bao hanh hoSc so lap d i/p h o n g
phai tra > chi phi thi/c te phat sinh)

133

Thue GTGT

Khi lap cac khoan
d y phong phai tra

chi phi ve
sira chifa.bao hanh

</div>
(136)<div class='page_container' data-page=136>

Sd do so: 110

KE TOAN CAC KHOAN CHI PHI

c

G

a

HOP OONG XAY D I/N G KHONG THf: THU HOI

VA TRICH LAP DU PHONG PHAI THU KHO DOI

1. Ke toan cac khoan chi phi cua hdp dong xay dung khong the thu hoi:

154 _______ 632

(1) Cac chi phi cua hop dong xay dung
khong the thu hoi

2. Ke toan trich lap du phong phai thu kho doi:

1592

(4) Ghi hoan nhap giam chi phi so
chenh lech (neu so d i/ phong phai thu
kho doi phai lap nam nay < so da lap

nam tri/dc chi/a sir dung het)

6422

(2) Cuoi nien do ke toan trich lap
du" phong phai thu kho doi

(3) Cuoi nien do ke toan nam sau,
trich bo sung so chenh lech (neu so

d i/p h o n g phai thu kho doi phai lap

d cuoi nien do ke toan nam nay > so

da lap nam tri/dc chi/a su’ dung het)

C hu y :

1. Cac chi phi cua hop dong khong the thu hoi (vi du khong du tinh thi/c thi ve mat phap ly n h i/c o sU

nghi ngd ve hieu li/c cua no, nhufng hpp dong ma khach hang khong the th i/c thi nghTa vu cua
minh,...) phai du’dc ghi nhan ngay la chi phi trong ky, ghi but toan (1): No TK 632/Co TK 154.

2. Tri/dng hop xuat hien s i/ nghi ngd ve kha nang khong thu di/pc mot khoan nao do da d iip c tinh

trong doanh thu cua hop dong va da ghi trong bao cao ket qua kinh doanh thi nhC/ng khoan khong co
kha nang thu du’dc do phai du’dc lap d i/ phong cac khoan phai thu kho doi, ghi but toan (2).

</div>
(137)<div class='page_container' data-page=137>

So do so: 111

KE TOAN CAC KH

o

A

n

GHI GIAM CHI PHI LIEN QUAN TRUC TIEP

DEN TlfNG HOP DONG XAY D I/N G

1.

Cac khoan thu tir viec bdn nguyen lieu, vat lieu thira khi ket thue hop dong:

_____ 154

152

Nhgp kho nguyen vat lieu thira khong sCr dung
het khi ket thue hop dong xay di/ng (theo gia goc)
__________ Phe lieu thu hoi nhap kho____________

(Theo gia co the thu hoi)

Gia ban chi/a co Ghi giam chi phi cac khoan thu do
thue GTGT

33311

Thue GTGT

ban vat lieu thi/a ho2c phe lieu
thu hoi khong qua nhap kho

ma tieu thu ngay

(neu co)

111, 112, 131

Tong gia
thanh toan

2. Cac khoan thu thanh ly may moc, thiet bj thi cong khi ket thue hop dong:

211

154____

111, 112, 131

Nguyen Ghi giam TSCD Gia trj
gia khi thanh ly con lai

214

Gia tri

111, 112, 331,...

hao mon

Chi phi thanh ly TSCD (neu co)

133

Gia ban chi/a 'hu ve thanh ly

co thue GTGT may moc,

thiet bi

33311

thi cong

</div>
(138)<div class='page_container' data-page=138>

PHAN X - CAC SO DO KE TOAN CHI PHi DI VAY

TCf so do so 112 den so do so 123

So

do so:

112

KE TOAN CHI PHI Ol VAY GHI VAO CHI PHI SXKD

Chu y:

1. Chi phi di vay: La tai tien vay va cac chi phi khac phat sinh lien quan tri/c tiep den cac

khoan vay cua doanh nghiep, bao gom:

. Lai tien vay ngan han, lai tien vay dai han va lai tien vay tren cac khoan thau chi;

. Phan phan bo cac khoan chiet khau hoSc phu troi phat sinh lien quan den nhufng khoan vay;
. Phan phan bo cac khoan chi phi phu phat sinh lien quan tdi qua trinh lam thu tuc vay
. Chi phi tai chi'nh cua tai san thue tai chinh.

2. Chi phi di vay phai ghi nhan vao chi phi SXKD trong ky khi phat sinh, tri/ khi chi phi di vay

lien quan tri/c tiep den viec dau tu1 xay di/ng hoSc san xuat tai san dd dang du'dc ti'nh vao gia
tri cua tai san do (du’dc von hoa) khi co du cac dieu kien quy djnh.

</div>
(139)<div class='page_container' data-page=139>

Sd do so: 113

* Dieu kien von hoa chi phi di vay

- C h i p h i d i v a y lie n qua n true tiep den viec dau t if x a y d u n g hoSc san x u a t ta i san d d d a n g d u g c von hoa 
(tinh vao g ia tri ta i san do) khi: D oanh ngh ie p chSc chSn thu dupe Ioi ich kinh te trong tu o n g la i do s ir d un g 
ta i san do va c h i p h i d i vay cd the xa c dinh duoc m o t cach dang tin cay;

- Tai san do d a n g : la tai san dang trong qua trinh dau tif xay di/ng va tai san dang trong qua trinh san xuat

can co mot thdi gian du dai (tren 12 thang) de co the su'dung theo muc dich dinh tri/Pc hoSc de ban.

Doi vdi khoan von vay rieng biet (chi su'dung cho dau tif xay di/ng hoSc san xuat tai san do dang): C h i p h i 
d i va y dupe von hoa ch o ta i san do dan g dupe xa c dinh la c h i p h i d i vay thue te p h a t sinh tU ca c kh o a n vay 
trir (-) d i ca c kh o a n thu n h a p p h a t sinh ti/h o a t don g dau tu ta m th di cua cac khoan vay nay, ghi:

KE TOAN CHI PHI DI VAY DU DIEU KIEN VON HOA

111,112 241

Khi chi tra lai tien vay

Neu chi phi di vay

(neu thanh toan dinh ky lai tien vay) den viec dau tif xay
difng tai san dd dang

142

Khi tra tri/dc Phan bo chi phi di vay phai tra 154

ngan han tifng ky (neu tra tri/dc

chi phi di vay n g in han chi phi di vay) Neu chi phi di vay
lien quan tri/c tiep
den viec san xuat

242 tai san dd dang

Khi tra tri/Pc Phan bo’ chi phi di vay phai tra
dai han tifng ky (neu tra tri/Pc dai han

chi phi di vay chi phi di vay) 111, 112

Cac khoan thu nhap phat

335 sinh do dau tif tam thdi

tif cac khoan von vay
Tra chi phi di Trich triTdc chi phi di vay phai tra rieng biet

</div>
(140)<div class='page_container' data-page=140>

Sd do so: 114

2. D oi vdi cac khoan von vay chung: C hi phi di vay dupe von hoa la toan bo chi phi di vay lien quan

tri/c tiep den dau ti/, x3y dung hoac san xu a t tai san do dang duoc tinh vao chi phi dau t if X D C B hoac
chi phi san xu a t san pham ma khong phai dieu chinh cac khoan thu nhap phat sinh do dau t if ta m thdi

cua cac khoan vay nay.

KE TOAN CHI PHI DI VAY DU DIEU KIEN VON HOA (Tiep)

111,112

Khi chi tra lai tien vay
(neu thanh toan dinh ky lai ti£n vay)

142

Phan bo chi phi di vay phai tra tCfng ky
(neu tra trudc ng5n han chi phi di vay)

242

Phan bo chi phi di vay phai tra ti/ng ky
(neu tra trade dai han chi phi di vay)

335

Trich trade chi phi di vay phai tra ti/ng ky
neu chi phi di vay tra sau (khi het
thdi han vay, tra goc va lai tien vay)

Neu chi phi di vay
lien quan tri/c tiep
den viec dau tU xa y
dang tai san del dang

Neu chi phi di vay
lien quan tri/c tiep
den viec san xuat
tai san dd dang

241

154

515 111,112

Cac khoan thu nhap phat sinh tq hoat dong
dau tu ta m thoi cua cac khoan von vay chung

Chu y:

Don vi phai xac dinh chi phi di vay dapc von hoa theo dung quy dinh hien hanh cua c h u ln mUc
chi phi di vay cho hai trudng hop: Khoan vay von rieng biet su" dung cho m uc dich dau tu xay 
di/ng ho3c san xuat mot tai san dd dang va khoan von vay chung dapc s if dung cho nhieu muc 
dich trong do co dung cho dau tU xa y di/ng hoac san xuat mot tai san dd dang.

</div>
(141)<div class='page_container' data-page=141>

Sd do so: 115

KE TOAN LAI TRA CHAM, TRA GOP KHI MUA VAT T I/, HANG HOA,TSCO,

BAT OONG SAN DAU T U THEO PHUONG THlTC TRA CHAM, TRA GOP

111

So tien
tra ngay

331

So tien con

Mua tai san theo phi/png
th u t tra cham, tra gop

phai tra ngu'di ban

152, 153, 156, 211, 217, 611

Ghi theo gia mua

241, 154

tra tien ngay

Neu lai tra cham du'dc

242

von hoa tinh vao gia tri
tai san dd dang

Lai tra cham

Dinh ky, phan bo vao chi phi
tai chinh hoSc von hoa tinh vao
gia tri tai san dd dang theo so tien

</div>
(142)<div class='page_container' data-page=142>

Sd do so: 116

XAC DJNH CHI PHI Ol VAY OL/OC VON HOA

Theo quy dinh cua chuan muc chi phi di vay:

1. Trudng hop khoan von vay rieng biet chi su’ dung cho muc dich dau tUxay dung h o |c san xuat mot tai 
san dd dang thi chi phi di vay co du dieu kien von hoa cho tai san dd dang do se du'dc x£c djnh la chi phi di 
vay thue te phat sinh tir cac khoan vay trU (-) di cac khoan thu nhap phat sinh tir hoat dong dau tu tam thdi 
cua cac khoan vay nay.

Cac khoan thu nhap phat sinh tU hoat dong dau tu tam thai cua cac khoan von vay rieng biet trong khi cho dUdc
sCf dung vao muc dich co dUdc tai san dd dang thi phai ghi giam trU vao chi phi di vay phat sinh khi von hoa.

Von hoa chi phi di vay doi vdi khoan von vay rieng biet:

Chi phi di vay dUdc von hoa
cho moi ky ke toan

Chi phi di vay thUc te
phat sinh cua khoan

vay rieng biet

Thu nhap phat sinh tU hoat 
dong dau tu tam thdi cua

cac khoan vay do

2. Trudng hdp phat sinh cac khoan von vay chung, trong do co sir dung cho muc dich dau tU xay dung ho5c

san xuat mot tai san dc) dang thi so chi phi di vay co du dieu kien von hoa trong moi ky ke toan dUdc xac dinh theo
ty le von hoa doi vdi chi phi luy ke binh quan gia quyen phat sinh cho viec dau tu xay dung hoSc san xuat tai san
do. Ty le von hoa dupe tinh theo ty le lai suat binh quan gia quyen cua cac khoan vay chua tra trong ky cua doanh
nghiep, ngoai trU cac khoan vay rieng biet phuc vu cho muc dich co mot tai san dd dang. Chi phi di vay dupe von
hoa trong ky khong dUdc vUdt qua tong so chi phi di vay phat sinh trong ky do.

Chi phi di vay dupe von
hoa cho moi ky ke toan (1)

Chi phi luy ke binh quan
gia quyen (2)

Chi phi luy ke binh quan gia
quyen phat sinh cho dau tUxay

dung hoSc san xuat tai san dd
dang cho den cuoi ky ke toan (2)

Ty le
von
hoa(%)

(3)

r

= Z
V

Chi phi

cho timg
tai san (4)

Sd thang chi phi thUc te phat sinh
________ trong ky ke toan (5)________

So thang phat sinh cua ky ke toan (6)

J

Ty le
von hoa (3)

Sd du binh quan gia quyen
cac khoan vay goc (8) = I

To’ ng sd tien lai vay thue te cua cac
khoan vay phat sinh trong ky (7)

So du binh quan gia quyen cac
khoan vay goc

r

Sd ducua
tifng khoan
vay goc (9)
V .

100

%

Sd thang ma ti/ng khoan vay phat sinh
________ trong ky ke toan (5)________
Sd thang phat sinh cua ky ke toan (6)

~ \

3. Neu cd phat sinh chiet khau hoac phu troi khi phat hanh trai phieu thi phai dieu chinh lai lai tien vay b in g

cach phan bo gia trj khoan chiet khau hoSc phu troi va dieu chinh ty le von hoa mot cach phu hpp. Viec phan bo
khoan chiet khau hoSc phu troi cd the sir dung phUdng phap lai suat thUc te ho3c phUdng phap dudng th in g . Cac
khoan lai tien vay va khoan phan bo’ chiet khau hoac phu troi dupe von hoa trong timg ky khong dupe vupt qua sd
lai vay thUc te phat sinh va sd phan bo chiet khau hoSc phu troi trong ky dd.

</div>
(143)<div class='page_container' data-page=143>

KE TOAN CHI PHI DI VAY PHAI NGlTNG VON HOA HOAC CHAM DLfT VON HOA

111, 112, 142, 242, 335, ... 635

So do so: 117

Chi phi di vay phat sinh lien quan den
tai san Pd Pang trong giai doan phai ngung

von hoa hoSc khi phai cham Put von hoa

Chu y:

(1) Thdi diem b at dau von hoa:

Thdi diem von hoa chi phi di vay ti'nh vao gia trj tai san Pd Pang di/pc b i t dau khi thoa man dong thpi

cac dieu kien sau:

. Cac chi phi cho viec dau tir xay Pifng hoSc san xuat tai san Pd Pang b i t dau phat sinh;
. Cac chi phi di vay phat sinh;

. Cac hoat dong can thiet trong viec chuan bi dife tai san Pel Pang vao sCf Pung hoSc ban dang di/pc
tien hanh.

(2) Tam ngutig von hoa:

Viec von hoa chi phi di vay se duoc tam n g im g la i trong cac g ia i doan m a qua trinh d a u t i f x a y d i/n g 
h o a c san x u a t ta i san dd dan g b i gian doan m o t cach b a t thudng, tr ir k h i s u gian doa n n a y la can 
th ie t. Khi do chi phi di vay phat sinh di/pc ghi nhan la chi phi tai chi'nh trong ky cho den khi viec dau

t if xay Pi/ng hoSc san xuat tai san Pcf Pang du'dc tiep tuc.

(3) Cham du t viec von hoa:

</div>
(144)<div class='page_container' data-page=144>

I. Trudng hdp phat hanh trai phieu ngang gia (gia phat hanh b&ng menh gia):

1. Neu tra lai trai phieu (TP) dinh ky:

Sd do so: 118

KE TOAN CHI PHI Ol VAY DL/CJl HINH THLfC PHAT HANH TRAI PHIEU

34131

Menh gia trai phieu 111, 112

(1) So tien thifc thu

ve ban trai phieu

(theo menh gia)

(2) Khi tra lai
TP dinh ky

635

Neu lai TP ghi vao
chi phi tai chi'nh

Neu lai TP
difdc von hoa

241

lien quan den viec dau tif
xay di/ng tai san dd dang

154

lien quan den viec
san xuat tai san dd dang

2. Neu tra lai trai phieu sau (khi het thdi han cua trai phieu, doanh nghiep thanh toan ca

tien goc va lai trai phieu cho ngudi mua):

635

335

Tra lai trai phieu (2) Djnh ky, ti'nh tri/dc lai
TP phai tra tung ky

Neu lai TP ghi vao
chi phi tai chi'nh

241,154

Neu lai trai phieu

34131

Tra goc TP

111,112

(1) So tien thifc thu ve ban
trai phieu (theo menh gia)

di/dc von hoa vao gia tri
tai san dct dang

(3) Cuoi thdi han trai phieu, khi thanh toan
ca tien goc va lai TP cho ngifdi mua

</div>
(145)<div class='page_container' data-page=145>

K£ TOAN CHI PHI Ol VAY Dl/CJl HINH THL/C PHAT HANH TRAl PHIEU (Tiep)

I. Trirdng hdp phat hanh trai phieu ngang gia (gia phat hanh bang menh gia) (Tiep):

3. Neu tra trudc lai trai phieu ngay khi phat hanh:

Sd do so': 119

34131

(1) Khi phat hanh
trai phieu
(theo menh gia)

111 , 112
So tien thifc thu

ve ban trai phieu

Lai trai phieu
tra tri/dc

635

242

(2) Dinh ky, phan bo lai
trai phieu tra trifdc vao

chi phi di vay tifng ky

Neu lai TP ghi vao
chi phi tai chinh

2 4 1 ,1 5 4

Neu lai TP du’dc von hoa
vao gia trj tai san dd dang

II. Trirdng hdp phat hanh trai phieu co chiet khau (Gia phat hanh < menh gia)

1. Neu tra lai trai phieu dinh ky:

111, 112 635

34131

(1) Khi phat hanh

So tien thifc thu

TP co chiet khau
(theo menh gia)

ve ban TP

Neu lai TP va so
(2) Khi tra lai trai phieu

dinh ky

3 4 1 3 2 -C h ie t khau TP

Chiet khau TP
(chenh lech giufa
so tien thu ve ban

TP < menh gia)

phan bo chiet khau
TP ghi vao chi phi

tai chinh

2 4 1 ,1 5 4

Neu lai TP va so
(3) Dinh ky, phan bo dan

chiet khau trai phieu de ti'nh

</div>
(146)<div class='page_container' data-page=146>

Sd do so: 120

II. Trirdng hop phat hanh trai phieu co chiet khau (Gia phat hanh < menh gia) (Tiep):

2. Neu tra lai sau: (Khi cuoi thdi han cua trai phieu, doanh nghiep thanh toan goc va lai

trai phieu

cho n girdi mua)

KE TOAN CHI PHI DI VAY DLfCJl HINH THLfC PHAT HANH TRAI PHIEU (Tiep)

34131

(1) Khi phat
hanh TP
co chiet khau
(theo menh gia)

111

,

112 335 635

So tien (4) Tra lai

(2)

Dinh ky, tinh trudc Neu lai TP va so
thifc thu TP khi het lai TP phai tra phan bo chiet
ve ban TP thdi han TP ti/ng ky khau TP ghi vao

chi phi tai chi'nh

3 4 1 3 2 -C h ie t khau TP

241, 154
Chiet khau (3) Dinh ky, phan bo dan

trai phieu chiet khau trai phieu Neu lai TP va so
(ghi theo sd chiet khau phan bo chiet khau

trai phieu tifng ky) TP duoc von hoa
vao gia tri
tai san del dang

3. Neu tra lai trai phieu ngay khi phat hanh:

34131

(1) Khi phat hanh
TP co chiet khau

(theo menh gia)

111

,

112

So tien
th u t thu
ve ban TP

34132 - C hiet khau TP

Chiet khau, (3) Dinh ky, phan bo
trai phieu

242

Lai TP
tra trudc

(2) Dinh ky, phan bo lai
trai phieu tra tri/dc

(ghi theo so lai TP
phai tra ti/ng ky)

635

Neu lai TP va so phan bo

dan chiet khau TP

(ghi theo so chiet khau

trai phieu ti/ng ky)

chiet khau TP ghi vao
chi phi tai chinh

241,154

Neu lai TP va so phan bo
chiet khau TP di/dc von hoa
vao gia tri tai san dd dang

</div>
(147)<div class='page_container' data-page=147>

So do so': 121

III. Trudng hop phat hanh trai phieu co phu troi (Gia phat hanh > menh gia):

1.

Neu tra la i trai phieu dinh ky:

KE TOAN CHI PHI Ol VAY DlfCJI HINH THLfC PHAT HANH TRAl PHIEU (Tiep)

34131

(1) Khi phat hanh
TP co phu troi
(theo menh gia)

3 4 1 3 3 -P h u tro i TP

Phu troi trai phieu
(Chenh lech giCra

so tien thu ve ban

TP > menh gia)

So tien

111,112

tht/c thu
ve ban TP

(2) Dinh ky, khi
tra lai TP

635

Neu lai TP
ghi vao chi phi

tai chinh

241, 154
Neu lai TP duoc

von hoa vao gia tri
tai san do dang

(3) Dinh ky, phan bo dan phu troi trai phieu de ghi giam chi phi lai trai phieu phai tra ti/ng ky

2. Neu tra lai sau:

34131 635

(1) Khi phat hanh 335 Neu lai TP

TP co phu troi ghi vao chi

(ghi theo menh gia) 111,112 phi tai chinh

(2) Dinh ky,
So tien (4) Tra lai tinh trudc lai

thue thu TP (khi het TP phai tra 241,154

4 1 3 3 -P h u tro i TP ve ban TP thdi han TP) ti/ng ky

Neu lai TP dUOc

Phu troi von hoa vao gia tn

trai phieu tai san dd dang

(3) Dinh ky, phan bo dan phu troi trai phieu de ghi giam chi phi lai trai phieu phai tra ti/ng ky

</div>
(148)<div class='page_container' data-page=148>

Sd do so: 122

III. Trirdng hdp phat hanh trai phieu co phu troi (Gia phat hanh > menh gia) (Tiep):

3.

Neu tra trudc lai trai phieu ngay khi p h at hanh:

KE TOAN CHI PHI Ol VAY DUCJI HINH T H I/C PHAT HANH TRAI PHIEU (Tiep)

111,112 635

Sd tien Neu lai TP

34131 thqc thu ghi vao chi

phi teii chinh

242

(1) Khi phat hanh 241,154

TP cd phu troi Sd tien lai (2) Dinh ky,

(theo menh gia) trai phieu phan bo’ dan Neu lai TP daoc
tra trade lai TP tra trade von hoa vSo gia trj

tai san dd dang
3 4 1 3 3 -P h u tro i TP

Phu troi trai phieu
(Chenh lech giifa so

tien thu ve ban
TP > menh gia)

(3) Dinh ky, phan bo phu troi trai phieu de ghi giam chi phi lai trai phieu phai tra timg ky

Chu y:

- Trai phieu cd phu troi thi/dng phat sinh khi tai thdi diem doanh nghiep phat hanh trai phieu co lai suat
thi trirdng nho hdn lai suat ghi tren trai phieu (lai suat danh nghia).

- Phu troi trai phieu la phan chenh lech giira gia phat hanh trai phieu Idn hdn menh gia cua trai phieu.
- Phu troi trai phieu di/dc xac dinh va ghi nhan ngay tai thdi diem phat hanh trai phieu. Phu troi trai
phieu di/dc phan bo dan de giam tri/ chi phi di vay trong suot thdi han cua trai phieu.

- Doanh nghiep phai trinh bay tren Bang Can doi ke toan trong phan Nd phai tra chi tieu: "Trai phieu
phat hanh" du’dc phan anh tren cd sd thuan (xac djnh bang tri gia trai phieu theo menh gia trir (-) chiet
khau TP cong (+) phu troi TP (lay so d if Co TK 34131 trir (-) d if Nd TK 34132, cong (+) da Co TK
34133).

- Tradng hdp chi phi lai vay cua trai phieu du dieu kien von hoa, cac khoan lai tien vay va khoan phan
bo’ chiet khau hoSc phu troi daoc von hoa trong timg ky khong dadc vadt qua so lai vay thqc te phat
sinh va sd phan bo’ chiet khau hoSc phu troi trong ky dd.

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KE TOAN CHI PHI PHAT HANH TRAI PHIEU VA THANH TOAN

GOC TRAI PHIEU KHI HET THOI HAN CUA TRAI PHIEU

1.

Ke toan chi phi phat hanh trai phieu:

Sd do so: 123

111,112

Chi phi phat hanh
trai phieu phat sinh

Neu gia tri nho, ti'nh ngay vao
chi phi trong ky

142, 242

Neu gia tri I6n
phai phan bo dan

Dinh ky, phan bo dan
chi phi phat hanh TP

Neu ghi vao
chi phi tai chinh

Neu du'dc von

635

241, 154

hoa vao gia tri
tai san dd dang

2. Ke toan thanh toan tien goc trai phieu (khi het thdi han cua trai phieu):

34131

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PHAN XI - CAC sa o d KE TOAN LlCN QUAN 0£N CHUAN IHIUC

CAC KHOAN DU PHONG, TAl SAN VA NO TlilH TANG

TCr sd do so 124 den sd do so 132

SO do so': 124

111,112 . . .

KE TOAN D I/ PHONG PHAI TRA

352- Dir phong ph£i tr& 154, 642

Khi phat sinh cac khoan chi phi
lien quan den khoan d ir phong phai tra

da lap ban dau

Cuoi ky ke toan, khi trich lap
d ir phong phai tra

Chu y:

1.

M ot khoan d u phong: La khoan nd phai tra khong chac chan ve gia trj hoac thdi gian.

2. M ot khoan no p h a i tra: La nghia vu np hien tai cua DN phat sinh tir cac sir kien da qua va viec thanh

toan khoan phai tra n&y dan den sir giam silt ve ldi ich kinh te cua DN.
3. Np tiem tang: La:

a) NghTa vu nd co kha nang phat sinh tir cac sir kien da xay ra va sir ton tai ciia nghia vu np nay se chi
dirpc xac nhan bcfi kha nSng hay xay ra hoac khong hay xay ra cua mot hoSc nhieu sir kien khong chac
chan trong ti/dng lai ma DN khong kiem soat dirpc; hoac

b) NghTa vu np hien tai phat sinh tir cac sir kien da xay ra nhirng chifa dirpc ghi nhan vi:
- Khong c h ic chan co sir giam silt ve ldi ich kinh te do viec phai thanh toan nghia vu np; hoac
- Gia trj cua nghia vu nd do khong di/pc xac djnh mot cach dang tin cay.

4. Sts kien cd tinh c h i't bSt budc: La sir kien lam nay sinh mot nghTa vu phap ly hoac nghia vu lien dpi

khien cho DN khong co sir lira chon nao khac ngoai viec thi/c hien nghia vu do.

5. Nghia vu phap ly' La nghTa vu phat sinh tir: Mot hdp dong hoac mot van ban phap luat hien hanh.
6. NghTa vu lien dpi: La nghia vu phat sinh tir cac hoat dong cua mot DN khi thong qua cac chinh sach

da ban hanh hoac ho sd, tai lieu hien tai co lien quan de chung minh cho cac doi tac khac biet rin g DN
se chap nhan va thirc hien nhCmg nghTa vu cu the.

7. Phan biet cac khoan d u phong vPi cac khoan np p ha i t r i : Cac khoan nd phai tra dirpc xac dinh gan

nhir chac chan ve gia trj va thdi gian, con cac khoan dir phong la cac khoan nd phai tra chua c h ic c h in
ve gia trj hoac thdi gian.

8. M oi quan he giCra cac khoan d u phong va np tiem tang:

Cac khoan dir phong deu la nd tiem tang vi chung khong dirpc xac djnh mot cach c h ic c h in ve gia trj
hoac thdi gian. Theo CMKT so 18 thuat ngu "tiem tang” dirpc ap dung cho cac khoan nd va nhCmg tai 
san khong du’dc ghi nhan vi chung chi dirpc xac djnh cu the khi kha nang xay ra hoSc khong xay ra cua
mot hoSc nhieu s i/ kien khong c h ic c h in trong ti/dng lai ma DN khong kiem soat difdc. Thuat ngCr "nd
tiem tang” dirpc ap dung cho cac khoan nd khong thoa man dieu kien de ghi nhan la mot khoan np phai
tra thong thudng.

9. Phan biet cac khoan d u p h d n g vPi cac khoan np tiem tang:

a) Cac khoan di/ phong la cac khoan da difdc ghi nhan la cac khoan nd phai tra (gia djnh difa ra mot
irdc tinh dang tin cay) vi no la cac nghia vu ve nd phai tra hien tai va c h ic c h in se lam giam sut cac ldi
ich kinh te de thanh toan cac nghTa vu ve khoan np phai tra do; va

b) Cac khoan np tiem tang la cac khoan khong dapc ghi nhan la cac khoan nd phai tra thong thi/dng,
vi: Cac khoan np phai tra thifdng xay ra, con khoan nd tiem tang thi chi/a c h ic c h in xay ra.

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Sd do so: 125

KE TOAN Dif PHONG PHAI TRA

352 154,642

Trich bo sung vao chi phi chenh lech giura so du1 phong phai tra can lap
d ky ke toan nay > so d u phong phai tra da lap d ky ke toan trudc

--- ► nhUng chUa su’ dung het

■*---Hoan nhap ghi giam chi phi chenh lech
giufa so d u phong phai tra can lap d ky ke toan

nay < so d u phong phai tra da lap d ky ke toan trudc nhung chUa su' dung het

C h u y : 1. Mot khoan d u phong chi du'dc ghi nhan khi thoa man cac dieu kien sau.

a) DN co nghTa vu nd hien tai (nghTa vu phap ly hoSc nghTa vu lien ddi) do ket qua tu' mot sU kien
da xay ra;

b) Su" giam sut ve nhung ldi ich kinh te co the xay ra dan den viec yeu cau phai thanh toan nghTa vu
nd; va

c) Dua ra du’dc mot udc tinh dang tin cay ve gia trj cua nghTa vu no do.

2. Gia tri du'dc ghi nhan cua mot khoan d u phong phai tra la gia tri du'dc Udc tinh hop ly nhat ve
khoan tien se phai chi de thanh toan nghTa vu np hien tai tai ngay ket thue ky ke toan n3m.

3. Khoan d d phong phai tra du’dc lap moi n9m mot Ian vao cuoi nien dp ke toan. Neu so du"
phdng phai tra can lap d ky ke toan nay Idn hdn sd d u phong phai tra da lap d ky ke toan trudc
chua s ir dung het thi sd chenh lech dUdc ghi nhan vao chi phi SXKD cua ky ke toan do Neu sd du
phdng phai tra lap d ky ke toan nay nho hdn sd d u phdng phai tra da lap d ky ke toan trudc chUa
su’ dung het thi sd chenh lech phai dUdc hoan nhap ghi giam chi phi SXKD cua ky ke toan dd.

Rieng so d u phong phai tra ve bao hanh cong trinh xay lap da lap Idn hdn chi phi thUc te phat
sinh thi sd chenh lech dUdc hoan nhap ghi vao TK 711.

4. Chi nhung khoan chi phi lien quan den khoan d u phdng phai tra da lap ban dau mdi duoc bu
d3p bang khoan d u phdng phai tra dd.

5. Cac khoan dU phdng phai tra thudng bao gom;

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Sd do so: 126

KE TOAN Dif PHONG PHAI TRA

111,112, 6422 - Chi phi quan ly

331... 3 5 2 -Dir phong phai tra doanh nghiep

Khi phat sinh chi phf_______ Khi trich lap d i/ phong cho cac khoan

tai co cau DN chi phi tai co cau DN

So chenh lech git/a chi phi thi/c te phat sinh Idn hon d u phong phai tra

ve chi phf tai co cau DN da trich lap

C h u y : 1. Tai co cau DN: La mot chifOng trinh do Ban Giam doc lap ke hoach, kiem soat va co nhijfng
thay doi quan trong ve: Pham vi hoat dong kinh doanh cua DN; hoSc phi/ong thUc hoat dong kinh
doanh cua DN.

2. Khoan d i/ phong cho chi phi tai co cau DN chi duoc ghi nhan khi co du cac dieu kien ghi nhan

doi v6i cac khoan d if phong theo quy dinh.

3. Khi tien hanh tai co cau DN thi nghTa vu lien ddi chi phat sinh khi:

a) Co ke hoach chinh thifc, cu the de xac dinh ro viec tai co cau DN, trong do phai thoa man ft
nhat 5 noi dung sau:

- Thay doi toan bo hoSc mot phan hoat dong kinh doanh;
- Cac vj tri quan trong bi anh hudng;

- Vj tri, nhiem vu va so lifOng nhan vien ifdc tinh se difoc nhan boi thi/dng khi ho buoc phai thoi
viec;

- Cac khoan chi phi se phai chi tra; va
- Khi ke hoach di/oc thi/c hien.

b) Di/a danh sach chu the chac chan bj anh hudng; thi/c hien ke hoach tai co cau ho2ic thong bao
cac van de quan trong den nhi/ng chu the bj anh hudng cua viec tai co cau.

4. Neu quyet dinh tai co cau cua Ban Giam doc difa ra trudc ngay ket thue ky ke toan nSm thi

khong dan den nghTa vu no lien ddi tai ngay do, tri/ khi tri/dc ngay ket thue ky ke toan ndm DN da:

Bat dau thi/c hien ke hoach tai co cau; hoSc thong bao nhung van de quan trong cua ke hoach tai
co cau cho nhung doi tuong bi anh hudng theo mot cach cu the, day du de ho co duoc d u ti'nh
chac c h in ve viec DN se tien hanh tai co cau.

5. Khoan du1 phong cho viec tai co cau chi d i/oc d i/ ti'nh cho nhi/ng chi phi tri/c tiep phat sinh tif

hoat dong tai co cau, do la nhi/ng chi phi thoa man ca hai dieu kien:
a) Can phai co cho hoat dong tai co cau; va

b) Khong lien quan den hoat dong thi/dng xuyen cua DN.

6. Mot khoan d i/ phong cho viec tai co cau khong bao gom cac chi phi lien quan den hoat dong
trong ti/ong lai cua DN va khong phai la cac khoan no phai tra cho viec tai co cau tai ngay ket thue
ky ke toan nam nhi/: Dao tao lai hoSc thuyen chuyen nhan vien hien cd, tiep thi, hoSc dau tif vao
nhung he thong mdi va cac mang ludi phan phoi.

7. Nhung khoan lo tif hoat dong kinh doanh trong ti/ong lai co the xac dinh duoc ti'nh den ngay tai
co cau thi khong di/oc ti'nh trong khoan d u phong, tri/ khi chung lien quan den mot hop dong cd rui
ro Idn.

8. Lai d i/ ti'nh thu du’dc ti/ hoat dong thanh ly tai san, ngay ca khi viec thanh ly tai san duoc xem
n h u m ot phan cua hoat dong tai co cau, khong d i/oc xet den khi xac djnh mUc d i/ phdng cho viec
tai co cau.

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Sd do so: 127

KE TOAN Dif PHONG PHAI TRA C H O HOP D O N G C O RUI RO LON

111, 112,.. 352

6422 - Chi phi quan ly
doanh nghiep

Khi boi thudng hoSc den bu Khi xac djnh chac chan mot khoan d u phong
do khong thUc hien dupe hpp d dng... phai tra can lap cho mot hpp ddng cd rui ro Idn

C h u y : 1. Hop dong cd rui ro Idn: La hop dong trong dd cd nhung chi phi khong the tranh d u o c buoc 
phai tra cho cac nghia vu lien quan den hop ddng vUpt qua Ipi ich kinh te d u ti'nh thu dupe tir hop
dong dd.

2. Hop ddng cd rui ro Idn la hop ddng ma trong dd, chi phi bat buoc phai tra cho cac nghia vu lien
quan den hop dong vUpt qua Ipi ich kinh te d u ti'nh thu di/pc tU hpp ddng dd. Cac chi phi b lit buoc
phai tra theo dieu khoan cua hop ddng phan anh chi phi thap nhat neu tir bo hpp ddng. MUc chi
phi dd se thap hon mUc chi phi de thUc hien hpp ddng, ke ca cac khoan boi thudng hoSc den bu
phat sinh do vide khong thUc hien di/pc hpp ddng.

3. Neu DN cd hop ddng cd rui ro Idn, thi nghia vu tra np hien tai theo hpp ddng phai di/oc ghi nhan
va danh gia nhu mot khoan du phdng va khoan du phong dupe lap rieng biet cho tUng hop ddng cd
rui ro Idn. Trudc khi lap mot khoan d u phdng rieng biet cho mot hpp ddng cd rui ro Idn, DN phai ghi
nhan bat ky su1 giam sut gia trj nao cua tai san cd lien quan den hpp ddng dd.

4. Khong duOc ghi nhan khoan du1 phdng cho cac khoan lo hoat dong trong ti/ong lai, tri/ khi
chung lien quan den mot hpp ddng cd rui ro Idn va thoa man dieu kien ghi nhan khoan d u phdng.

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Sd do so: 128

KE TOAN DU PHONG PHAI TRA VE CHI PHI SUA CHOTA,

BAO HANH SAN PHAM, HANG HOA

111

,

112

,

331,___ 352

Khi phat sinh chi phi

bao hanh san pham, hang hoa

6421 -
C hi phi ban hang

D i/ phong phai tra ve chi phi sCra chCfa,
bao hanh san pham, hang hoa

So chenh lech giCra d i/p h o n g
phai tra ve chi phi sCra chufa, bao hanh
san pham, hang hoa < chi phi thurc te ve bao hanh

Chu y: 1.

S i/g ia m sut Ioi ich kinh te co the xay ra: Dieu kien ghi nhan mot khoan nd la khoan nd do phai la
khoan np hien tai va co kha n3ng lam giam sut Ioi ich kinh te do viec thanh toan khoan np do Theo
CMKT so 18, mot khoan np phai kem theo s if giam sut ldi ich kinh te co kha n3ng xay ra hdn la
khong xay ra. Khi khong the xac dinh dtfdc mot nghTa vu np hien tai, thi DN phai thuyet minh mot
khoan nd tiem tang, trtf khi kha n§ng giam sut ve Ipi ich kinh te la kho co the xay ra theo quy dinh

2. Khi co nhieu nghTa vu np ti/dng ttf nhau (Vi du cac giay bao hanh san ph^m hodc cac hdp dong
giong nhau) thi kha nSng giam sut Ipi ich kinh te do viec thanh toan nghTa vu np dtfdc xac dinh thong
qua viec xem xet toan bo nhom nghTa vu noi chung. Mac du viec giam sut Ipi kinh te do viec thanh
toan ti/ng nghTa vu np la rat nho, nhtfftg hoan toan co the lam giam s ilt ldi ich kinh te do viec thanh
toan toan bp nhom nghTa vu do. Khi do, can ghi nhan mot khoan dtf phong neu thoa man cac dieu
kien ghi nhan khac.

3. Co nhieu phu’dng phap danh gia de ghi nhan gia tri cac khoan muc khong c h ic c h in la mot
khoan d tf phong. Khi cac khoan du" phong du’dc danh gia la co lien quan den nhieu khoan muc thi
nghTa vu nd se du’dc tinh theo tat ca cac ket qua co the thu du'dc vdi cac xac suat co the xay ra
(phi/ang phap gia trj tfdc tinh). Do do, khoan d tf phong se phu thuoc vao xac suat phat sinh khoan
lo da i/dc tinh la bao nhieu, vi du: 60% hay 90%. Neu cac ket qua i/dc tinh deu ti/dng dtfdng nhau
va lien tuc trong mot gidi han nhat dinh va moi diem d trong gidi han do deu co kha n3ng xay ra
n h if nhau thi se chon diem 6 giifa trong giPi han do.

Vi du: DN ban hang cho khach hang co kem giay bao hanh sCra chCfa cac hdng hoc do Ioi SX 
duoc phat hien trong vong sau thang sau khi mua. Neu tat ca cac san pham ban ra deu cd lot 
hong hoc nho, thi tong chi phi sCta chua la 1 trieu dong. Neu tat ca cac san pham ban ra deu co Ioi 
hong hoc Idn, thi tong chi phi sCfa chira la 4 trieu dong. Kinh nghiem cho thay trong nam tdi, 75% 
hang hoa ban ra khong bi hdng hoc, 20% hang hoa ban ra se hong hoc nhd va 5% hang hoa ban 
ra se co hdng hoc Idn. Khi do D N phai danh gia xac suat xay ra cho timg mire chi phi sCra chua 
cho toan bo cac nghia vu bao hanh.

Gia tri udc tinh chi phi sCra chCra se la: (75% x 0) + (20% x 1 trieu) + (5% x 4 trieu) = 0,4 trieu dong

4. Khi danh gia ti/ng nghTa vu mot cach rieng re, moi ket qua co nhieu kha ndng xay ra nhat se la
gia trj nd phai tra tfdc tinh hpp ly nhat, khi do can phai xet den cac ket qua khac nCra. Khi cac ket
qua khac ho3c la hau het Idn hdn hoac la hau het nho hdn ket qua co nhieu kha nSng xay ra nhat,
thi gia trj udc tinh dang tin cay nhat se la gia trj cao hdn ho3c thap hdn do. V i du, DN buoc phai 
sCra chtfa mot hong hoc nghiem trong trong mot thiet bi Idn da ban cho khach hang, va ket qua co
kha nSng xay ra nhat la se ton 1 trieu dong de si/a chCra thanh cong Ian dau, nhtfng neu co kha
nSng phai sira chira cac Ian tiep theo thi phai dtfa ra mot khoan d tf phong co gia trj Idn hon.

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Sd do so: 129

KE TOAN DU PHONG PHAI TRA KHAC

111. 112,

331,... 352 6422

Khi phat sinh cac khoan chi phi Khi xac djnh dU phong
lien quan den khoan d u phong phai tra phai tra khac can lap

da lap ban dau

C h u y :

1

. Rui ro va cac yeu to khong chac chan ton tai xung quanh cac s u kien va cac tri/dng hdp phai
du’dc xem xet khi xac dinh gia tri Udc tinh hdp ly nhat cho mot khoan d i/ phong. DN can phai than
trong khi di/a ra nhung danh gia trong cac dieu kien khong c h ic c h in de khong lam sai lech tSng
thu nhap hay tai san va cung khong lam sai lech giam chi phi va cac khoan nd.

2. Neu anh hudng ve gia tri thdi gian cua tien la trong yeu, thi gia tri cua mot khoan d i/ phong
can du’dc xac dinh la gia tri hien tai cua khoan chi phi d u tin h de thanh toan nghTa vu nd.

3. Ty le chiet khau phai la ty le trudc thue va phan anh ro nhirng i/dc ti'nh tren thj trudng hien tai
ve gia trj thdi gian cua tien va rui ro cu the cua khoan nd do. Ty le chiet khau khong dUdc phan
anh rui ro da ti'nh den cua gia trj udc ti'nh luong tien trong tUdng lai.

4.

Nhung sU kien xay ra trong tUdng lai co the anh hudng den gia trj da Udc ti'nh de thanh toan
nghTa vu no thi phai duoc phan anh vao gia tri cua khoan d u phong khi co du dau hieu cho thay
cac sU kien do se xay ra V i du, doanh nghiep co the cho rang chi phi thanh ly tai san vao cuoi thdi
gian su’ dung cua tai san se giam do nhung thay doi ve cong nghe trong tuong lai.

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Sd do so: 130

KE TOAN C A C KHOAN BOI HOAN

Trirdng hdp DN co the tim kiem mot ben tfiur 3 de thanh toan mot phan hay toan bo

chi phi cho khoan dir phong (Vi du, thong qua cac hdp dong bao hiem, cac khoan boi

thudng hoac cac giay bao hanh cua nha cung cap), ben thur 3 c6 the thanh toan true tiep

hoac hoan tra lai cac khoan DN da thanh toan. Khi DN nhan dUdc khoan boi hoan cua

mot ben thur 3 de thanh toan mot phan hay toan bo chi phi cho khoan d u phong, ghi:

711 111,112

Chu y:

1 .

Khi mot phan hay toan bo chi phf de thanh toan mot khoan d i/ phong d i/ tinh du'dc ben khac
boi hoan thi khoan boi hoan nay chi du’dc ghi nhan khi DN c h ic c h in se nhan du’dc khoan boi
hoan do. Khoan boi hoan nay phai difdc ghi nhan n h i/ mot tai san rieng biet. Gia trj ghi nhan cua
khoan boi hoan kh6ng du'dc vudt qua gia tri khoan d i/ phong.

2. Trong Bao cao ket qua hoat dong kinh doanh, chi phf lien quan den khoan d i/ phong co the
di/dc trinh bay theo gia tri sau khi tri/g ia tri khoan boi hoan du’dc ghi nhan.

3. Hau het cac tri/dng hdp, DN deu phai chiu va phai thanh toan toan bo cac nghTa vu nd neu ben
th i/ ba khong co kha nSng boi hoan do bat ky nguyen nhan nao. Khi do, phai ghi nhan khoan di/
phong cho toan bo gia tri cua khoan nd, va phai ghi nhan khoan boi hoan da d i/tfn h la tai san khi
c h ic c h in se nhan du’dc khoan boi hoan do neu DN thanh toan khoan nd.

4. DN khong phai chiu cac khoan chi phf chi/a ro rang neu ben th i/ ba khong th i/c hien thanh
toan. Neu DN khong phai chju cac khoan chi phf thi cac khoan chi phf nay khong du’dc difa vao
khoan d i/ phong.

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Sd do so: 131

NO TIEM TANG

Neu s i/ giam sut ve cac ldi ich kinh te trong tudng lai co the xay ra ma lien quan den

mot khoan muc trirdc day la mot khoan muc nd tiem tang, thi phai ghi nhan m ot khoan

dir phong vao BCTC cua ky ke toan ma kha nang thay doi co the xay ra (ngoai trir mot so

trirdng hdp khong dira ra du'dc cach irdc tinh dang tin cay), ghi:

352 154, 642

Chu y:

1.

Doanh nghiep khong du’dc ghi nhan mot khoan nd tiem tang.

2. T ri/ khi kho xay ra kha n3ng phai chi tra, DN phai trinh bay tom t i t ban chat cua khoan nd tiem
tang tai ngay ket thue ky ke toan nam cung vdi cac thong tin sau:

a) Udc tinh ve anh hi/dng tai chinh cua khoan nd tiem tang nay theo quy djnh;

b) Dau hieu khong chac c h in lien quan den gia tri ho§c thdi gian cua cac khoan chi tra cd the xay
ra; v£

c) Kha nSng nhan du’dc cac khoan boi hoan.

3. Khi DN chiu nghTa vu phap ly chung ho3c rieng re doi vdi mot khoan nd, thi phan nghTa vu d i/
ti'nh thuoc ve cac chu the khac du’dc xem nhu" mot khoan no tiem tang. DN phai ghi nhan khoan d i/
phong cho phan nghTa vu cd the xay ra lam giam sut ldi ich kinh te, tri/ khi khong di/a ra di/dc cach
i/dc ti'nh dang tin cay.

</div>
(158)<div class='page_container' data-page=158>

Sd do sd: 132

TAI SAN TIEM TANG

Khi co khoan thu nhap gan nhu” chac chan thi tai san lien quan den no khong phai

la tai san tiem tang vi DN gan nhir chac chan thu du'dc ldi ich kinh te thi tai san va thu

nhap lien quan phai du'dc ghi:

711 1 1 1 ,1 1 2 ,...

Chu y:

1. Tai san tiem tang: La tai san co kha nSng phat sinh ti/ cac s i/ kien da xay ra va s i/ ton tai cua

tai san nay chi du’dc xac nhan bdi kha nSng hay xay ra hoSc khong hay xay ra cua m ot hoac nhieu
s i/ kien khong chac chan trong tudng lai ma doanh nghiep khong kiem soat du’dc.

2. D o a n h n g h ie p k h o n g dupe g h i nha n ca c ta i san tiem tang tren BCTC vi dieu nay co the dan

den viec ghi nhan khoan thu nhap ma co the khong bao gid thu du’dc. V i du: mot khoan du’dc boi
thi/dng dang tien hanh cac thu tuc phap ly khi ket qua chifa chac c h in Tuy nhien, khi co khoan
thu nhap gan n h i/ chac c h in thi tai san lien quan den no khong con la tai san tiem tang va du'dc
ghi nhan vao BCTC la hdp ly.

3. Tai san tiem tang phat sinh ti/ cac s i/ kien khong co trong ke hoach hoSc chi/a di/pc d i/ tinh,
dan den kha nSng co the thu du'dc ldi ich kinh te cho DN.

4. K h i co the thu d u o c m o t so Ipi ich kinh te th i D N p h a i trinh b a y tom tSt ve b a n c h a t cu a ca c tai 
sa n tiem ta ng ta i n g a y k e t thue k y ke toan nam . va k h i co the, trinh b a y u d c tinh ve anh h u d n g tai 
ch in h cua chung. N eu k h o n g the trinh b a y dupe cac th o n g tin nay, D N p h a i n e u ro tro n g ban thuyet 
m in h B C T C

5. Tai san tiem tang phai du’dc danh gia thi/dng xuyen de dam bao la da du’dc phan anh mot cach
hdp ly trong Ban thuyet minh BCTC. Neu DN gan n h i/ c h ic chan thu du’dc Ipi ich kinh te, thi tai san
va khoan thu nhap lien quan phai di/dc ghi nhan tren BCTC cua ky ke toan kha nSng co the xay ra
khoan thu nhap do theo quy dinh.

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B. SO O O KE TO AN C A C PHAN HANH CHU YEU

Phan I

Ke toan hoat dong dau tir tai chinh

Phan II

Ke toan cac khoan phai thu, Crng trudc, ky quy, ky ciroc

Phan III

Ke toan cac khoan phai tra

Phan IV Ke toan nguon von chu sd huti

Phan V

Ke toan tong hop doanh thu, chi phi hoat dong san xuat

san pham, kinh doanh dich vu va kinh doanh hang hoa

Phan VI Ke toan doanh thu, chi phi hoat dong tai chinh

Phan VII Ke toan thu nhap, chi phi khac

</div>
(160)<div class='page_container' data-page=160>

PHAN I - CAC SU DO KE TOAN HOAT DONG DAU Tif TAI CHINH

Tir sd do so 133 den so do so 152

So do so: 133

KE TOAN DAU TU CHIJfNG KHOAN N G A N HAN

1. Khi mua chung khoan

111,112 121

Khi mua chUng khoan dau tif ngan han

(Gia mua + chi phi moi gidi, giao dich, chi phi thong tin, le phi, phi ngan hang...)
515

Neu nhan va sir dung tien lai tiep tuc

mua bo sung chUng khoan

2. Trirdng hop mua trai phieu nhan lai trudc

111,112 121 - Chi tie t trai phieu 111,112

Thu hoi so tien goc khi
trai phieu den ky dao han

di/oc thanh toan

Chu y:

1. Chung khoan dau tu ngan han: La cac loai cd phieu, trai phieu...co thai han thu hoi

khong qua 1 nam hoac mua vao, ban ra chung khoan de kiem ldi, bao gom:

- Co phieu co the giao dich tren thj trudng chung khoan;

- Trai phieu gom trai phieu cong ty, trai phieu chinh phu;

- Cac loai chung khoan khac theo quy dinh cua phap luat.

2. Chung khoan dau tif ngan han bao gom ca nhung chung khoan dai han duoc mua vao

de ban a thi tri/dng chung khoan ma co the thu hoi von trong thdi han khong qua mot nam.

3. Chung khoan dau tu" ngan han phai duoc ghi so ke toan theo gia thi/c te mua chung

khoan (gia goc), bao gom: Gia mua + Cac chi phi lien quan true tiep den viec mua chung

khoan (neu co) nhu" chi phi moi gidi, giao dich, cung cap thong tin, thue, le phi va phi Ngan

hang ...

4. Ket toan phai mo sd chi tiet de theo doi timg loai chung khoan dau tir ngan han ma don

vi dang nam giu* (Theo ti/ng loai cd phieu, trai phieu, chung khoan co gia trj khac); Theo tung

loai doi tac dau tu"; Theo timg loai menh gia va gia mua thue te.

So tien thUc te mua Khi mua trai phieu So tien goc
trai phieu

515 3387

Dinh ky, ket chuyen doanh thu tien lai
(Theo sd lai phai thu tim g ky)

Sd lai
nhan trudc

</div>
(161)<div class='page_container' data-page=161>

So do so: 134

KE TOAN DAU TU CHUNG KHOAN NG AN HAN (TIEP)

3. Trirdng hop mua trai phieu nhan lai 1 Ian vao ngay dao han (nhan lai sau):

3.1. Khi mua trai phieu:

111, 112 121

Khi mua trai phieu (Gia mua + cac chi phi
lien quan trUc tiep den viec mua trai phieu)

3.2. Djnh ky, tinh so lai phai thu tung ky tCrdau ttftrai phieu:

515

Doanh thu ghi nhan theo so lai trai phieu

138

phai thu tung ky

3.3. Khi thanh toan trai phieu den ky dao han:

</div>
(162)<div class='page_container' data-page=162>

Sd do so: 135

KE TOAN DAU TU CHUNG KHOAN NG AN HAN (TIEP)

4. Trirdng hdp mua trai phieu nhan lai djnh ky:

4.1. Khi mua trai phieu:

1 1 1, 1 1 2, . . .

Khi mua trai phieu

121

4.2. Djnh ky, ti'nh lai trai phieu phai thu tung ky:

515

Neu da thu tien

111

,

112

Djnh ky, tinh lai trai phieu phai thu
ti/ng ky de ghi doanh thu tien lai

Neu chi/a thu tien

138

4.3. Khi thanh toan trai phieu den han:

121

So tien goc Khi den ngay dao han trai phieu

111

,

112

So tien th i/c thu

515

So tien lai cua ky dao han

</div>
(163)<div class='page_container' data-page=163>

Sd do so: 136

KE TOAN DAU TU NGAN HAN KHAC

5. Ke toan gui tien co ky han hoac cho vay ma thdi han thu hoi khong qua mot nam

5.1. Trudng hap gui tien cd ky han hoac cho vay nhan lai djnh ky:

515 111, 112 1 2 1

(2) Dinh ky nhan lai tien gui
hoSc lai cho vay

(1) Khi gui tien co ky han hoac cho vay

(3) Cac khoan tien gui co ky han hoac cho vay
den han thu hoi (So tien goc)

5.2. Trirdng hap gui tien cd ky han hoac cho vay nhan lai trirdc:

111,112 121

So tien thifc gui (1) Khi gui tien co So tien
hoSc cho vay ky han ho3c cho vay

515 338 (3387)

(2) Djnh ky, ket chuyen doanh
thu tien lai (theo so lai

phai thu tifng ky)

Lai nhan trifdc

goc

(3) Cac khoan tien giri co ky han ho^c cho vay
den han thu hoi (So tien goc)

5.3. Trird'ng hop gui tien cd ky han hoac cho vay nhan lai sau:

111

,

112 1 2 1 1 1 1, 112

</div>
(164)<div class='page_container' data-page=164>

6. Trirdng hdp nhan lai dau tir bao gom: ca khoan lai dau tu" don tich trudc khi mua lai

khoan dau tir do thi phai phan bo so tien lai nay. Ke toan chi ghi nhan la doanh thu hoat dong tai

chi'nh phan tien lai cua cac ky ma DN mua khoan dau tu nay; Khoan tien lai don tich trudc khi

DN

mua lai khoan dau tir du’dc ghi giam gia tri cua chi'nh khoan dau tu do, ghi:

121 1 11,112

Sd do so: 137

KE TOAN DAU TU CHUNG KHOAN NGAN HAN (TIEP)

Phan tien lai dau tu" don tich Khi nhan tien lai Tong tien
trade khi DN mua lai khoan dau tu1

515

Phan tien lai cua cac ky ma DN mua khoan dau tir nay

7. Ke toan doanh thu co turc dtfdc chia:

515

Co tu t dupe chia

138

Neu chira thu

dirpc tien ngay

lai thu dirpc

1 1 1, 112

Da thu tien

</div>
(165)<div class='page_container' data-page=165>

So do so: 138

- >>

KE TOAN DAU Tif CHUNG KHOAN 4GAN HAN (TIEP)

8.

Ke toan chuyen nhudng chung khoan dau tir ngan han:

</div>
(166)<div class='page_container' data-page=166>

9.

Ke toan dau tir ng§n han khac (cac khoan dau tir ma thdi han thu hoi khong qua

mot nam)

9.1. K e to a n cac khoan dau tu g o p von:

So do so: 139

KE TOAN DAU TU NGAN HAN (TIEP)

111,112

121 - (Chi tiet dau tur 
n g ln han khac)

Chu y:

C ac trirdng hap dau tir bang tien hoac hien va t (n h i/ T S C D , n guyen v a t lieu, hang hoa...)

gia tri khoan dau tir d ira c tinh th e o gia th o a th u a n cua cac ben th a m gia dau t if doi vdi cac
tai san dira di dau tir. P han chenh lech (neu co) g ii/a gia trj ghi so ke to a n cua tai san vdi gia
danh gia lai phan anh va o ben N a TK 811 hoSc ben C o TK 711

</div>
(167)<div class='page_container' data-page=167>

Sd do so: 140

KE TOAN DAU TU NGAN HAN KHAC (TIEP)

9.2. K e to a n thu hoi cac khoan dau tir ngan han khac:

515

111

,

112

,

</div>
(168)<div class='page_container' data-page=168>

Sd do so: 141

KE TOAN DU PHONG G IA M G IA DAU TU TAI CHINH N G A N HAN

1591 - D ir phong giam
gia d£u tu* tai chinh ngan han

Cuoi ky ke toan, can cu1 vao bien dong giam gia cua cac khoan dau tir
ngan han hien co, tinh toan mUe du" phong can lap Ian dau

635

Cuoi ky ke toan sau, ghi giam chi phi (neu so d u phong giam gia khoan dau
tu1 ngan han phai lap cf ky ke toan nay nho hon so da lap d cuoi ky ke toan trUPc)

Cuoi ky ke toan sau, trich lap them vao chi phi (neu so d u phong giam gia khoan dau tif

n g in han phai lap d ky ke toan nay Idn hdn so da lap d cuoi ky ke toan trudc)

C h u y : 1. Viec trich lap va hoan nhap khoan d u phong giam gia dau tu ngan han dupe thue hien d
thdi diem khoa so ke toan de lap BCTC nam.

2. MUc lap

du

phong giam gia dau tu n g in han

dupe

xac dinh b in g chenh lech giua gia trj
thuan co the thUc hien

dupe

va gia goc ghi tren so ke toan. Neu sd

du

phong phai lap nam nay
cao hon sd

du

phong da lap nam trudc thi sd chenh lech do

dupe

ghi nhan vao chi phi tai chinh
trong ky. Neu sd d u phong phai lap n3m nay thap hdn sd d u d u phong da lap dang ghi tren sd ke
toan thi sd chenh lech do dupe ghi giam chi phi tai chinh.

3. Dieu kien de trich lap cac khoan d u phong giam gia chUng khoan dau tu n g in han la:
- ChUng khoan cua DN dupe DN dau tu th e o dung quy dinh cua phap luat;

- DUdc tu do mua, ban tren thi trudng ma tai thdi diem kiem ke, lap BCTC co gia thj trudng
giam xuong so vdi gia goc ghi tren sd ke toan.

4. DN phai lap du phong cho tUng loai chUng khoan dau tu ngan han khi co bien dong giam
gia tai thdi diem cuoi ky ke toan theo cong thUc:

MUc du phong giam
gia dau tu chUng

khoan n g in han

Sd lUdng chung khoan
bj giam gia tai thdi
diem cuoi ky ke toan

nam

Gia goc chUng
khoan ghi tren sd

ke toan

Gia thi Iruong cua
chUng khoan dau tu

n g ln han
v

DN phai xac dinh sd d u phong can lap cho tUng loai chUng khoan dau tU n g ln han bi giam gia
va dupe tong hpp vao bang ke chi tiet d u phong giam gia chOng khoan dau tU so sanh vdi sd da lap
cuoi ky ke toan trUdc de xac dinh sd phai lap them hoSc hoan nhap ghi giam chi phi tai chinh.

</div>
(169)<div class='page_container' data-page=169>

Sd do so: 142

KE TOAN DAU TU TRAI PHIEU DAI HAN

1. Trirdng hdp mua trai phieu nhan lai dinh ky:

111,112... 2218

(1) Khi mua trai phieu dau tu1 dai han

(Gia mua + cac chi phi lien quan tri/c tiep den viec mua trai phieu)

(3) Khi thanh toan trai phieu den ky dao han (So tien goc)

515 111, 1112, 138

(2) Djnh ky, ghi doanh thu tien lai
(Theo so lai phai thu tUng ky)

2. Trirdng hdp mua trai phieu nhan lai trirdc:

111, 112... 2218

So tien thUc te mua (1) Khi mua trai phieu Sd tien goc
trai phieu

515 3387

(2) Dinh ky, ket chuyen doanh thu tien lai
(theo sd lai phai thu tifng ky)

Sd tien lai nhan trudc

</div>
(170)<div class='page_container' data-page=170>

KE TOAN DAU Tif TRAI PHIEU DAI HAN

3.

Trirdng hdp mua trai phieu nhan lai sau (nhan lai 1 Ian vao ngay dao han):

111,112... 2218 111. 112

Sd do so: 143

(1) Khi mua trai phieu Sd tien goc (3) Khi thanh toan Sd tien
trai phieu den ngay thi/c te

dao han thu

138

(2) Dinh ky ghi doanh thu Sd tien lai da qhi nhan doanh thu
tien lai ttfd a u tu" trai phieu cua cac ky trudc nhan tien
(theo sd lai phai thu tung ky) vao ky dao han

Sd tien lai cua ky dao han

Chu y:

1.

C hung khoan dau tir dai han bao gom hoat dong m ua cd phieu, trai phieu, trong do
chu yeu la m ua trai phieu.

2. Mua trai phieu: Trai phieu la chung c h i vay no co ky han va co lai do N ha n ifd c hoac
doanh nghiep phat hanh nham huy dong von cho dau tir phat trien. T rai phieu go m co:

a) Trai phieu Chinh phu: La chung ch? va y no cua C hinh phu do Bp T ai ch in h phat

hanh du’di cac hinh thirc: Tin phieu kho bac, Trai phieu kho bac, Trai phieu co n g trinh, Cong
trai xa y dung To quoc.

Trai phieu C hinh phu co loai ky danh va loai vo danh, co loai ph a t hanh dirdi dang
chung ch i trai phieu hoac du’di dang ghi sd. Trai phieu co nhieu m enh gia khac nhau du’dc in
s lin hoSc khong in s in tren to trai phieu. C ac doi tirpng m ua va sd huru trai phieu d i/p c t ii do
m ua ban, chuyen nhtrpng, thira ke, dirpc dung lam tai san cam cd, th e chap trong cac quan
he tin dung. Tien goc cua trai phieu du’dc thanh toan m ot Ian khi den han. T ien lai d i/p c thanh
toan theo cac phu’dng thirc: tra lai trirdc ngay khi phat hanh, tra lai th e o dinh ky (6 hoac 12
thang m ot Ian), tra lai m ot Ian cung tien goc trai phieu khi het han.

b) Trai phieu dia phuong la chung chi vay np cua UBN D tinh, thanh pho phat hanh.

c) Trai phieu cong ty la chung c h i va y np do d o a n h n g h ie p p h a t hanh nham vay von

de m o rong quy m o S X K D va doi moi th ie t bi, cong nghe cua d o a n h nghiep .

Lai su a t cua trai phieu co the la lai su a t c d djnh cho ca th d i han cua tra i phieu, co th e la
lai su a t c d dinh ap dung hang nam , co the la lai su a t hinh thanh qua dau gia.

</div>
(171)<div class='page_container' data-page=171>

Sd do so: 144

KE TOAN DAU TU TRAI PHIEU DAI HAN

4. Trirdng hdp ban trai phieu:

4.1. Truong hop mua trai phieu nhan lai sau (nhan lai 1 1an vao ngay dao han):

a) Neu ban trai phieu co lai:

2218 111,112.

So tien goc Khi ban trai phieu co lai Theo gia ban

138 51^

Chenh lech giCra gia ban > so tien
goc va tien lai chira thu tinh den khi

ban trai phieu (so lai)

Tien lai da ghi nhan vao doanh thu cua cac ky tru’oc

nhan tien vao ky nay

b) Neu ban trai phieu bi 16:

2218 111, 112.

So tien goc Khi ban trai phieu bi lo Theo gia ban

138

635

T ien lai da ghi nhan vao doanh thu cua cac So lo (Chenh lech giOra gia ban <
ky trirdc nhan tien vao ky nay so tien goc va tien lai chira thu ti'nh den

khi ban trai phieu)

4.2. Trudng hop mua trai phieu nhan lai trudc hoac nhan lai dinh ky:

</div>
(172)<div class='page_container' data-page=172>

Sd do so: 145

KE TOAN C A C KHOAN C HO VAY DAI HAN

1. Trurdng hdp cho vay nhan lai dinh ky:

515 1 1 1, 112

(2) Djnh ky thu tien lai (1) Khi cho vay

den han thu hoi (So tien goc)

2218

(3) Cac khoan tien cho vay

2. Trirdng hdp cho vay nhan lai trirdc:

111, 112 2218

So tien thi/c cho vay_____ (1) Khi cho vay So tien

515 3387

(2) Djnh ky, ket chuyen doanh thu
tien lai (theo so lai phai thu ti/ng ky)

Tien lai nhan tru'dc ti'nh vao so tien goc cho vay

goc

(3) Cac khoan cho vay
den han thu hoi (So tien goc)

3. Trirdng hdp cho vay nhan lai sau:

111,112 2218 1 1 1, 1 1 2

(1) Khi cho vay So tien (3) Cac khoan So tien
goc tien cho vay

den han thu hoi

515 138

(2) Dinh ky, xac dinh va ghi nhan doanh thu
tien lai (theo so lai phai thu ti/ng ky)

Tien lai cua cac ky tri/6c

Tien lai cua ky dao han

goc va lai

Chu y:

Khi cho vay von, ke toan phai th e o doi chi tiet ti/n g khoan tien cho va y th e o doi ti/d n g
vay, phu’dng th irc vay, thdi han va lai su a t vay.

</div>
(173)<div class='page_container' data-page=173>

KE TOAN DAU TU DAI HAN KHAC

(Trudng hop doanh nghiep dau tu c o phieu hoac gop von vao don vi khac de nam giu

dudi 20% quyen bieu quyet 0 ben nhan dau tu)

1.

Dau tu bang tien hoac co turc, Ioi nhuan duoc chia:

So do so: 146

2. Dau tu v o n gop vao don vj khac bang vat tu, hang hoa:

152,

153, 155 _________ 2218_______

_____________________ Khi gop von bang vat tif, hang hoa_______________________

711

So chenh lech qiura gia danh gia lai >______
gia tri ghi so cua vat tu", hang hoa

811

</div>
(174)<div class='page_container' data-page=174>

Sd do so: 147

KE TOAN DAU TU DAI HAN KHAC

3. Dau tir von gop vao ddn vj khac bang TSCD:

a) Trudng hop gia danh gia lai nho han gia tri con lai cua TSCD difa di gop von:

214

Gia tri hao mon

211

Nguyen Khi gop von

gia bang TSCD

2218

Theo gia danh gia lai

811

So chenh lech giCra gia danh gia lai
< gia tri con lai cua TSCD

b) Trirdng hdp gia danh gia lai Idn han gia tri con lai cua TSCD di/a di gop von:

214

211

Gia tri hao mon

Nguyen Khi gop von

gia bang TSCD

Gia tri con lai

2218

711

So chenh lech giifa gia danh gia lai
> gia tri con lai cua TSCD

C h u y : (

1

) Ne'u nha dau tir m ua cd phieu ch o m o t d oanh n g hiep m a nha dau tir chi n3m giCr dirdi
20% quye n bieu q u ye t thi ke toan phai phan anh khoan dau tir vao T K 221 8 va phai theo
doi chi tie t th e o ti/n g loai m enh gia cd phieu, ti/n g doi ti/a n g ph a t hanh cd phieu.

(2)

Khi doanh nghiep gop von vao m o t d oanh nghiep khac nhi/n g chi nam giCr du’di 20%

quyen bieu q u ye t va khong co quyen ddng kiem so a t trong lien doanh thi hach toan phan
von gop vao TK 2218 "D au t i/ tai chinh dai han khac" th e o gia goc

</div>
(175)<div class='page_container' data-page=175>

Sd do so: 148

KE TOAN TANG, G IAM C A C KHOAN OAU Tif GOP V O N

2 2 1 2 ,2 2 1 3 2218 221 (2212, 2213)

Khi nha dau tu ban mot phan khoan

dau tu vao cd sd kinh doanh Khi nha dau tU gop them von va
dong kiem soat, cong ty lien ket trd thanh cong ty CO

dan den khong con quyen anh hudng dang ke hoSc trd thanh
dong kiem soat hoSc mot ben gop von co quyen
khong con anh hudng dang ke ddng kiem soat trong cd sd

kinh doanh ddng kiem soat

111, 112

</div>
(176)<div class='page_container' data-page=176>

KE TOAN CHI PHI, DO A NH THU VE C O TUC, LOI NHUAN D U O C CHIA TU HOAT O O N G DAU TU C O PHIEU HOAC GOP V O N

DE N A M GlOr D U 6l 20% QUYEN BIEU QUYET 6 BEN NHAN DAU TU

111, 112, 334, 338,... 635 911 515 1 1 1 , 1 1 2

Chi phf hoat dong dau tif gop von
phat sinh (lai tien vay de gop von,

cac chi phf khac)

229

Cuoi nam tai chinh, khi
trfch lap du1 phong giam gia dau tu

tai chinh dai han

Cuoi ky, k/c chi phi Cuoi ky, ket chuyen
doanh thu co tu t, ldi

nhuan du’dc chia

Khi nhan du’dc, co tifc, ldi nhuan
difdc chia bang tien

138

Co tifc, ldi nhuan difdc
chia phai thu tim g ky

Thifc thu tien

2218

Co tu t, ldi nhuan du’dc chia bo sung von gop

Chu y: 1. Co tifc, ldi nhuan du’dc chia ti/ dau ti/ cd phieu hocic gop von vao ddn vi khac la doanh thu trong ky va d iid c phan

anh vao ben Co TK 515. Cac khoan cd tifc, ldi nhuan du’dc chia co the difdc thanh toan theo moi ky ke toan va cung co
the dung de bo sung mua cd phieu hoSc gop von neu cac ben tham gia gop von chap thuan.

</div>
(177)<div class='page_container' data-page=177>

Sd do so: 150

KE TOAN BAN C O PHIEU HOAC THANH LY PHAN

VO N GOP DAU TU TAI CHINH DAI HAN KHAC

515 111, 112

So chenh lech
giufa gia goc dau tu1 co phieu
hoSc khoan von gop < gia ban

2218

Gia goc dau t i/c o phieu
hoSc khoan von gop

Khi ban co phieu hoSc thanh
ly phan von gop dau tu"

dai han khac co lai

Khi ban co phieu hoac thanh ly phan
von gop dau tu” dai han khac bi lo

Gia ban

635

</div>
(178)<div class='page_container' data-page=178>

Sd do so: 151

KE TOAN NHAN LAI VON GOP KHI KET THUC HOP O O N G GOP VO N

515

111, 112, 152, 
153, 155, 211...

So chenh lech giC/a gia tri von gop dutic thu hoi Khi ket thue hop dong gop von, Gia tri von
> gia tri von gop ban dau (So lai)

2218

ddn vi nhan lai von gop co lai gop du’dc
thu hoi

Gia tri von gop Khi ket thue hdp dong gop von, ddn vi Gia tri von gop
nhan lai von gop bi lo du’dc thu hoi

635

So chenh lech giira gia trj von gop du’dc thu hoi
< gia tri von gop ban dau (So lo)

Chu y:

Khi thu hoi von gop, can c if vao gia tri va t tir, tai san va tien do ben nhan von gop ban
g iao de ghi giam so von da gop. Neu bj th ie t hai do khong thu hoi du von go p thi khoan thiet

hai nay coi nhu1 m ot khoan lo trong ky va ghi vao ben N d TK 635

</div>
(179)<div class='page_container' data-page=179>

So do so: 152

KE TOAN DU PHONG GIAM G IA DAU TU TAI CHINH DAI HAN

229 - Dir phong giam gia dau tir tai chinh dai han
221

Khi ton that thUc s i/x a y
ra phai bu dap bang
cac khoan du1 phong

So da lap
dll' phorp

635

So chi/a
lap du
phong

111,112

Neu
co
635
(1)

Cuoi ky ke toan, lap d u phong
giam gia cac khoan dau tu

dai han cho Ian dau

(2)

Cuoi ky ke toan sau, trich bo
sung vao chi phi (neu so trich lap du

phong giam gia cac khoan dau tu
dai han phai lap nSm nay > sd da
lap ngim trUdc chUa su’ dung het)

(3)

Cuoi ky ke toan sau, ghi giam chi phi (neu sd trich lap d u phong giam gia )

Chuy:

cac khoan dai han phai lap nSm nay < sd da lap
nam trudc chua su’ dung het

1. Du phong giam gia dau U/dai han ho§c do DN nhan von gop dau tu bi lo phai goi them von gom:
DU phong giam gia chUng khoan dau tudai han va du phdng ton that do giam gia cac khoan dau tudai han.

Viec trich lap va hoan nhap khoan du phong giam gia dau tu dai han duoc thUc hien cf thdi diem cuoi
ky ke toan nam.

2. Dieu kien de trich lap cac khoan du phong giam gia chung khoan dai han la:

- ChUng khoan cua DN dUdc DN dau tudung quy dinh cua phap luat;

- Duoc tU do mua, ban tren thj trudng ma tai thdi diem kiem ke, lap BCTC co gia thj trudng giam so
vdi gia goc ghi tren sd ke toan.

3. DN phai lap du phong cho tUng loai chUng khoan dai han khi co bien dong giam gia tai thdi diem

cuoi n§m tai chi'nh theo cong thUc:

Gia goc chOng
khoan ghi tren sd

ke toan

Gia thj trudng cua
chOng khoan dau
tu d a i han y

MUc du phong giam gia Sd lUdng chUng khoan
dau tu chUng khoan dai = bi giam gia tai thdi x

han cho nam sau diem lap BCTC nam

</div>
(180)<div class='page_container' data-page=180>

Sd do so: 153

PHAN II - CAC SO Oft KE TOAN CAC KHOAN PHAI THU,

l)NG TRirorc, KY QUY, KY CUOC

T irs d do so 153 den so do so 160

KE TOAN PHAI THU CUA KHACH HANG

131 - PHAI THU CUA KHACH HANG
511

Tong so tien
Doanh thu

chua thu tien phai thanh toan

33311

Thue GTGT
dau ra
Thue GTGT

dau ra

711

Tong so tien
Thu nhap khac khach hang

chua thu tien phai thanh toan

111,112

Cac khoan chi ho khach hang

413

Chenh lech ty gia tang khi cuoi ky

danh gia cac khoan phai thu cua

khach hang bang ngoai te

Chenh lech ty gia giam khi cuoi ky
danh gia cac khoan phai thu cua

635

Chiet khau thanh toan

521

- Chiet khau thUdnq mai

511

- Giam gia, hang ban
bi tra lai

33:

(neu co)

112

Khach hang in
hoSc thanh to

111,

ig trudc
an tien

152, 153, 156, 611,...

Khach hang thanh toan bang hang
(theo phu’dng thUc hang

331

Bu trir nd

1592

Nd kho doi phai
xu" ly xoa so

So da lap
du” phong

642

So chua lap
du1 phong

004

Dong thdi ghi:

khach hang bang ngoai te

Chu y:

1.

TK 131 phai hach toan chi tiet cho ti/ng doi tUdng phai thu, theo timg noi dung phai thu va ghi
chep theo timg Ian thanh toan.

Doi tudng phai thu la cac khach hang co quan he kinh te vdi doanh nghiep ve mua san pham
hang hoa, BDS dau tu, nhan cung cap dich vu.

2. Khong phan anh vao TK 131 cac nghiep vu ban san pham. hang hoa, BDS dau tu, cung cap

djch vu thu tien ngay.

</div>
(181)<div class='page_container' data-page=181>

Sd do so: 154

KE TOAN C A C KHOAN HAO HUT, MAT MAT C U * TIEN VA HANG TON KHO

152, 153, 154

155, 156, 157,... 1381 - TS TH IEU C H O XlT LY 111, 1388, 334,...

Chu y:

Gia tri hang ton kho mat mat,
hao hut chd xir ly (theo phu’dng phap

ke khai thi/dng xuyen)

611

Gia trj hang ton kho mat mat,

hao hut chd x ir ly (theo phu’dng phap

kiem ke dinh ky)

111

Tien mat phat hien thieu

Thu boi thi/dng cua cac to chUc, ca nhan
gay ra theo quyet djnh x ir ly ve tien va

hang ton kho mat mat, hao hut

632

Gia tri hang ton kho mat mat, hao hut
sau khi trC/ (-) phan thu boi thudng

theo quyet dinh xir ly

khi kiem ke chd xu" ly

Tri/dng hdp tai san phat hien thieu da xac djnh du’dc nguyen nhan va ngi/di chju trach nhiem
thi can cu1 nguyen nhan, ngudi chju trach nhiem boi thudng (neu co quyet dinh xu1 ly ngay), ghi:

Nd TK 138 (1388) (So phai boi thudng), hoac
Nd TK 334 (So boi thudng trU vao lUdng)
Nd TK 111 (Neu thu boi thudng bling tien)

Nd TK 632 - Gia von hang ban (Gia tri hang ton kho mat mat, hao hut sau khi trU (-) phan thu

boi thudng theo quyet dinh xu’ ly)

Cd TK 111, 112, 152, 153, 156, 611,...

</div>
(182)<div class='page_container' data-page=182>

Sd do so: 155

1 1 1 ,1 1 2 , 138 (1388 - P H A I TH U K H A C )

KE TOAN C A C KHOAN PHAI THU KHAC

152, 153,... 1 1 1 ,1 1 2

- Khi cho vay, cho mi/dn vat tu", tien von Khi thu du’dc tien
tam thdi, cac khoan chi ho khach hang cac khoan nd phai thu

va cac khoan phai thu khac
- Tai san dem di ky quy, ky c u tc ngan han

1381 331, 338

So tien phai thu boi thudng cua Bu tru1 vao nd phai tra ngi/di ban
ddn vj, ca nhan ve tai san thieu hoac phai trii khac

theo quyet dinh xCr ly

515 111, 334,...

Djnh ky, khi xac dinh tien lai phai thu va Neu phai thu

so co tu t, ldi nhuan du’dc chia boi thUdng

Khi co quyet dinh

xu1 ly no phai thu 1592

khac khong co kha

nang thu hoi Neu du’dc bu dap
bang khoan

d i/ phong
phai thu kho doi

642

Neu dUdc ti'nh vao
chi phi SXKD

Chu y:

1.

TK 1388 phai theo doi chi tiet cho tung doi ti/dng phai thu, theo tung noi dung phai thu

2. TK 1388 - “Phai thu khac” du’dc dung de phan anh cac khoan phai thu ve tien lai. co t u t va
ldi nhuan du’dc chia cua DN vdi cac to chifc, ca nhan co lien quan phat sinh ti/ hoat dong dau tu1
tai chi'nh.

</div>
(183)<div class='page_container' data-page=183>

So do so: 156

Khi doanh nghiep hoan thanh thu tuc ban cac khoan phai thu cua khach hang, cac

khoan phai thu khac (dang dude phan anh tren BCDKT) cho cong ty m u a ban no, ghi:

KE TOAN BAN C A C KHOAN PHAI THU (TIEP)

138 (1388) 1 1 1 , 1 1 2

..

So tien thu du’dc ti/ viec ban cac khoan no phai thu

1592

So chenh lech du’dc bu d ip bang khoan
du" phong phai thu kho doi

Cac TK lien quan

</div>
(184)<div class='page_container' data-page=184>

Sd do so: 157

KE TOAN C A M C O , KY QUY, KY C UO C NGAN HAN

1388 -(C h i tie t

cam co, ky quy, ky cirdc ngan han)

111,112

Dung tien mat, vang, bac, kim khi quy,
da quy ho3c tien gui ngan hang de ky cudc,

ky quy ng§n han

211

Nguyen Dung TSCD de cam Gia tri

111,112

Khi nhan lai so tien, vang, bac, kim khi quy,
da quy, ky quy, ky cudc ngan han

211

Gia trj

con lai khi Khi nhan lai TSCO

Nguyen
gia khi

gia cd ngan han con lai difa di cam cd di/a di

cam cd cam cd

214 214

Gia tri Gia trj

hao mon hao mon

811

Neu doanh nghiep bi phat vi pham
hdp dong tru1 vao tien ky quy

331

Neu tien da ky quy trifv a o nd phai tra
ngi/di co hang gui ban hoSc ngifdi ban hang

Chu y: 1.

TK 1388 phan anh cac khoan tai san, tien von cua DN mang di cam co, ky quy, ky cifdc ng^n

han tai Ngan hang, Cong ty Tai chinh, Kho bac Nha nifdc, cac to chifc tin dung trong cac quan
he kinh te.

- Cam co la viec DN mang tai san cua minh giao cho ngi/di nhan cam co cam giu' de vay von hoSc
de nhan cac loai bao lanh. Tai san cam co co the la vang, bac, da quy, oto, xe may... va co the la
nhufng giay td chung nhan quyen sd huu ve nha, dat hoSc tai san. Nhung tai san da mang cam co,
DN co the khong con quyen su'dung trong thdi gian dang cam co. Sau khi thanh toan tien vay, DN
nhan lai nhufng tai san da cam co. Neu DN khong tra nd du'dc tien vay hoSc bj pha san thi ngifdi
cho vay co the phat mai cac tai san cam co de lay tien bu d ip lai so tien cho vay bj mat.

- Ky quy la viec DN gui mot khoan tien ho3c kim loai quy, da quy hay cac giay td co gia tri vao tai
khoan phong toa tai Ngan hang de dam bao viec thifc hien bao lanh cho DN.

- Ky cudc la viec DN di thue tai san giao cho ben cho thue mot khoan tien hoSc cac vat co gia tri
cao khac nham muc dich rang buoc va nang cao trach nhiem cua ngifdi di thue tai san phai quan
ly s ir dung tot tai san di thue va hoan tra tai san dung thdi gian quy dinh. Tien dat cifdc do ben co
tai san cho thue quy djnh co the bang hoSc cao hdn gia tri cua tai san cho thue.

2. Tai san difa di cam co, ky quy, ky cudc, du’dc phan anh vao TK 1388 theo gia da ghi sd ke
toan cua DN. Khi xuat tai san mang di cam co, ky quy, ky cifdc ghi theo gia nao thi khi thu ve ghi
theo gia do.

3. Neu the chap bang giay td (Giay chung nhan sd huru nha dat, tai san) thi khong phan anh tren

TK 1388 ma chi theo doi tren so chi tiet.

</div>
(185)<div class='page_container' data-page=185>

Sd do so': 158

KE TOAN DU PHONG PHAI THU KHO DOI

1. Trich lap dtf phong:

1592 - D ir p h d n g

p h a i th u k h o d o i

642

(1) Cuoi nien do ke toan, ti'nh, trich lap
du1 phong phai thu kho doi

(3) Cuoi nien do ke toan n^m sau, trich bo sung du" phOng phai thu kho doi
(neu so phai trich lap dll’ phong phai thu kho doi n3m sau Idn hon

so da trich lap nSm trudc chira su'dung het)

(2) Cuoi men do ke toan n3m sau, ghi giam chi phi (neu so da trich lap d ir phdng
phai thu kho doi nSm trudc chira su’ dung het Idn hdn so phai trich lap nSm sau)

C h u y : 1. Cuoi nien do ke toan DN xac djnh cac khoan no phai thu kho ddi ho3c cd kha nSng khong
ddi du’dc de trich lap hoSc hoan nhap khoan dir phdng phai thu kho ddi tinh vao chi phi quan ly 
hoSc ghi giam chi phi quan ly DN cua ky bao cao.

2. Neu so dir phdng no phai thu kho ddi can trich lap nSm nay nho hon so dir phdng no phai

thu kho ddi da trich lap n§m trirdc chiTa su’ dung het, thi so chenh lech dUdc hoan nhap ghi giam

chi phi, ghi: No TK 1592/Co TK 6422.

3. Ve nguyen tac, cSn cir lap du" phdng la phai cd nhufng bSng chung dang tin cay ve cac

khoan no phai thu kho ddi (Khach hang bi pha san hoSc bi ton that, thiet hai Idn ve tai san,... nen
khong hoac kho cd kha n3ng thanh toan, ddn vi da lam thu tuc ddi no nhieu Ian van khong thu
du’dc nd). Theo quy dinh hien hanh thi cac khoan phai thu du’dc coi la khoan phai thu kho doi
phai cd cac bang chung chu yeu dudi day:

</div>
(186)<div class='page_container' data-page=186>

2. X u ly xoa nd cac khoan nd phai thu kho doi:

So do so: 159

KE TOAN DU PHONG PHAI THU KHO DOI (TIEP)

131,138

1592

Khi co quyet dinh xir ly xoa np ve cac khoan phai thu kho doi
(neu da lap dp phong)

6422

Khi co quyet dinh xu" ly xoa np ve cac khoan phai thu kho doi
(neu chi/a lap d p phong)

D o n g th d i g h i N o TK 004 - N o kh o d d i da x u l y

3. Khi thu hoi du’dc nd phai thu kho doi da x u ly xoa nd:

711

111,112

Khi thu hoi du’dc cac khoan no
phai thu kho doi da dupe xu' ly xoa np

D o n g th d i g h i C o TK 004 - N o k h o d o i da x u l y

Chu y:

Doi vdi nhung khoan phai thu kho doi keo dai trong nhieu nam, DN da co gang dung moi bien
phap de thu np nhi/ng van khong thu du’dc nd va xac dinh khach no thi/c su" khong co kha nang
thanh toan thi DN co the phai lam cac thu tuc ban no cho Cong ty mua, ban nd va tai san ton
dong hope xoa nhCmg khoan nd phai thu kho doi tren so ke toan. Neu lam thu tuc xoa np thi
ddng thdi phai theo doi chi tiet d TK 004 “Np kho doi da xu1 ly” . Sd np nay du’dc theo doi trong thdi
han quy djnh cua chinh sach tai chinh, chd kha nang co dieu kien thanh toan sd tien thu dutic ve
np kho doi da xu" ly. Neu sau khi da xoa np, khach hang co kha niSng thanh toan va DN da doi
du’dc nd da xu" ly thi sd np thu du’dc se hach toan vao TK 711 “Thu nhap khac" ddng thdi ghi co
TK 004.

</div>
(187)<div class='page_container' data-page=187>

Sd do so: 160

KE TOAN TAM UNG

141 - TAM LTNG
111, 112, 152,...

Khi tam ifng tien hoac vat tif cho ngifdi
lao dong trong don vi

Cac khoan tam ifng chi (hoac su’ dung)
khong het phai nhap lai quy (hoac nhap
lai kho) hoac trir vao luting cua ngifdi nhan

tam irng

Truong h a p s o th u e c h i (h o a c thue su’dung) da ducfc d u y e t Idn h on s o d a tam ung, g h i:

152, 153,

111,112 156,241,...

152,153,154, 156,

241, 331, 642,...

Khi bang thanh toan tam irng kem theo
cac chirng tir goc dude duyet

111,15 2,334

Neu so chi them b ln g tien

152

241,154 
631, 642,...

Neu xuat them b ln g vat tir

</div>
(188)<div class='page_container' data-page=188>

PHAN III - CAC SOT DO KE TOAN CAC KHOAN PHAI THA

Tir sd do so 161 den sd do so 171

Sd do so: 161

KE TOAN VAY NGAN HAN

3 1 1 -VAY NGAN HAN

111, 112

Tra no vay bang tien mSt,
tien gui ngan hang

1 3 1 ,3 1 1

Tra nd vay bang tien thu cua
khach hang, b ln g tien

vay mdi

413

Chenh lech ty gia hoi doai
giam khi cuoi ky danh gia
no vay b5ng ngoai te(neu ty

gia hoi doai cuoi ky giam)

111, 112

Vay tien ve nhap quy ho§c chuyen vao
tien gui ngan hang

152, 153, 156, 211

611, 642,...

Vay tien de thanh toan cac khoan no phai tra

515

331, 315, 341

So chenh lech giufa ty gia tai ngay
giao dich nho hon ty gia ghi so

Ty gia tai Vay ngoai te de tra cac khoan ng T y g ia
ngay giao

dich

phai tra cua hoat dong SXKD ghi sd

635

Sd chenh lech giCra ty gia tai ngay
giao dich Idn hon ty gia ghi sd

413

Chenh lech ty gia hoi doai tang khi cuoi ky danh gia
nd vay b ln g ngoai te (neu ty gia hoi doai cuoi ky tang)

</div>
(189)<div class='page_container' data-page=189>

Sd do so: 162

KE TOAN NO DAI HAN OEN HAN TRA

315 - NO DAI H AN D EN H AN T R A

111, 112

Tra no dai han den han tra bang tien mat,
tien gui ngan hang

131, 3 1 1 ,3 4 1

Tra nd dai han den han tra bang tien thu
hoi nd hoac b in g tien vay mdi

635
1112, 1122 Sd chenh lech gii/a ty

gia ghi sd TK 315 < ty
gia ghi sd TK 111, 112

Ty gia Khi tra nd dai han den Ty gia
ghi sd han tra b ln g ngoai te

(cua hoat dong SXKD)

ghi sd

515

Sd chenh lech giufa ty gia ghi sd

TK 315 > ty gia ghi sd TK 111, 112

413

Chenh lech ty gia giam khi cuoi ky danh
gia nd dai han den han tra b ln g ngoai te

341

Sd vay nd dai han den han tra

413

Chenh lech ty gia t5ng khi cuoi ky danh gia
nd dai han den han tra b ln g ngoai te

</div>
(190)<div class='page_container' data-page=190>

So do so: 163

KE TOAN PHAI TRA NGUOI BAN

331 - PHAI TRA CHO NGUOI BAN

515

Chiet khau thanh toan

152, 153, 
156, 211, 611,...

Giam gia, hang mua tra lai,

Chiet khau

133

thi/dng mai

1 1 1, 11 2,

141, 311,...

- Ung tri/dc tien cho ngifdi ban
- Thanh toan cac khoan phai tra

cho ngi/di ban

131

Bu tri/ cac khoan
phai thu, phai tra

711

Cac khoan nd phai tra ngifdi ban khong tim
ra chu no hoac chu no khong doi du’dc x ir ly

ghi tang thu nhap

413

Chenh lech ty gia giam khi cuoi ky danh gia

cac khoan phai tra ngifdi ban bang ngoai te

121,221

Phai tra ngi/di ban
ve mua chi/ng khoan

152, 153, 
156, 611, ...

Mua vat ti/, hang hoa nhap kho

133

(neu co)

Mua TSCD di/a ngay

211,217

vao s if dung, mua BOS dau tif

241

Phai tra ngifdi ban, ngifdi nhan thau ve
mua sam TSCD phai qua l i p dat, XDCB

ho&c sira chifa Idn TSCO

133

(neu co)

Vat tir, hang hoa mua difaj ngay

142, 154, 241, 242, 
335, 631, 642,...

vao s if dung, dich vu mua ngoai

413
Chenh lech ty gia tang khi cuoi ky danh gia
cac khoan phai tra ngi/di ban b ln g ngoai te

C h u y : 1- Nd phai tra cho ngifdi ban, ngifdi cung cap vat tif, hang hoa, dich vu hoSc cho ngi/di nhan thau xay lip
can du'dc hach toan chi tiet cho ti/ng doi tudng phai tra. Trong chi tiet tifng doi tifdng phai tra, TK 331 phan
anh ca sd tien da ifng trudc cho ngifdi ban, ngifdi cung cap, ngifdi nhan thau xay lap nhifng chifa nhan
di/dc san pham, hang hoa, dich vu, khoi ludng xay lap hoan thanh ban giao.

2. Khong phan anh vao TK 331 cac nghiep vu mua vat tif, hang hoa, TSCD, dich vu tra tien ngay

3. Nhi/ng vat tif, hang hoa, dich vu da nhan, nhap kho nhifng den cuoi thang van chi/a cd hoa ddn
thi sif dung gia tam tinh de ghi sd va phai dieu chinh ve gia thifc te khi nhan du’dc hoa ddn hoac thong
bao gia chinh thifc ciia ngifdi ban.

</div>
(191)<div class='page_container' data-page=191>

Sd do so: 164

KE TOAN PHAI TRA NGUOl LAO O O NG

334 - PH AI T R A NG lTO l L A O D O N G

138, 141, 333, 338

Cac khoan khau tri/ vao luting va thu nhap
cua ngudi lao dong:

- Tien tam Ung chUa chi het

• Thu boi thi/dng ve tai san thieu theo
quyet dinh xu1 ly

■ BHXH, BHYT, KPCD
Thue thu nhap ca nhan

111

L/ng trudc hoSc thi/c tra tien luong,
tien cong va cac khoan khac

cho ngudi lao dong

511

Khi chi tra tien luong, tien thudng
va cac khoan khac cho

ngUdi lao dong bang san pham, hang hoa

33311

Thue GTGT
dau ra

241, 154, 631,
635, 642,...

Tien luting, tien cong, phu cap, tien an ca
phai tra ngudi lao dong

431

Tien thudng phai tra
ngudi lao dong

338 (3383)

BHXH phai tra
ngi/di lao dong

154, 631, 642

Tinh vao
chi phi

Tien luong nghi phep

thi/c te phai tra 335

ngudi lao dong

</div>
(192)<div class='page_container' data-page=192>

Sd do so: 165

KE TOAN TAI SAN PHAT HIEN THUA KHI KIEM KE

411,

711, 338, 642,...

338 (3381)

TAI SAN THI/A CHO GIAI QUYET

111, 112,152,153,
155, 156, 611,...

C h u y : - TSCD thi/a dang sir dung, ngoai viec ghi tang TSCD, dong thdi phai trich bo sung khau hao
TSCD vao chi phi SXKD: ghi Nd cac TK chi phi/Co TK 214 (doi vdi TSCO dung vao hoat dong
SXKD).

- TSCD phat hien thi/a khi kiem ke neu xac dinh ngay di/dc nguyen nhan va cd quyet dinh xir ly,
ghi th in g vao cac tai khoan lien quan ma khong phan anh qua TK 3381.

</div>
(193)<div class='page_container' data-page=193>

So do so: 166

KE TOAN TRICH, NOP VA CHI TIEU KINH PHI C O N G D O A N

338 (3382 - KPC O )

111, 112

- Nop kinh phi cong doan

- Chi tieu kinh phi cong doan tai ddn vi

154,241, 
631, 635, 642,.

Trich 2% KPCO
vao chi phi SXKD

KPCO (doan phi) phai thu

- KPCO (doan phi) thu tri/c tiep
cua ngi/di lao dong
- KPCO chi vudt khi du'dc cap bu

334

tri/v a o luting cua ngu’di lao dong
(neu co)

</div>
(194)<div class='page_container' data-page=194>

1. Ke toan trich nop bao hiem xa hoi (BHXH):

338 (3383 - B H X H )

Sd do so: 167

KE TOAN TRICH, NOP V A THANH TOAN BHXH

111,112

Khi nop 20% BHXH
cho cd quan BHXH

154, 241
631, 642,..

Tinh, trich 15% BHXH
vao chi phi SXKD

334

5% BHXH khau tri/
vao li/dng cua ngi/di lao dong

2. Ke toan thanh toan bao hiem xa hoi:

111 334 338 (3383) 1 1 1 , 1 1 2

Khi chi tra BHXH BHXH Khi du’dc cd quan BHXH

cho ngi/di lao dong phai tra ngi/di lao dong thanh toan so BHXH
da chi tra cho ngi/di lao dong

</div>
(195)<div class='page_container' data-page=195>

Sd do so: 168

KE TOAN TRICH VA THANH TOAN BAO HIEM Y TE

338 (3384 - BHYT)

154,241

C h u y : - Hang thang don vj phai tinh, trich BHYT theo che do qui djnh.

</div>
(196)<div class='page_container' data-page=196>

Sd do so: 169

1. Co turc phai tra cho ngirdi sd huru co phieu pho thong

338

3388 - P h a i tra k h a c

KE TOAN C A C KHOAN PHAI TRA VE C 6 TUC, LOI NHUAN

421

111,112

Khi chi tra co tifc

Trong ky, xac dinh sd co tifc tam chia cho
ngifdi sd huti cd phieu pho thong

Sd chenh lech gii/a cd tifc phai tra > sd co tifc da tam chia cho
ngifdi sd hull cd phieu pho thong (khi co quyet dinh phan chia cd tifc)

Sd chenh lech giufa sd cd tifc phai tra < sd cd tifc da tam chia cho
ngifdi sd huru cd phieu pho thong (khi co quyet dinh phan chia cd tifc)

2. Co turc iru dai phai tra cho ngirdi sd huru co phieu iru dai

111,112

338 (3388) 421

Khi chi tra
cd tifc ifu dai

Cuoi nam tai chi'nh, xac djnh sd cd tifc ifu dai phai tra (doi vdi loai cd
phieu ifu dai phai tra theo m ifc lai suat cd dinh hang nam)

3. Ldi nhuan phai tra:

111,112

338 (3388) 421

Khi chi tra ldi nhuan

--- :--- ► Ldi nhuan phai tra cho cac ben tham gia gop von (khi co quyet dinh
phan chia ldi nhuan)

Chu y:

- Doanh thu chi/a thifc hien phan anh d TK 3387 - “ Doanh thu chifa th i/c hien" bao gom cac noi
dung sau (xem sd do ke toan cac phan hanh co lien quan)

- Ket chuyen chenh lech ty gia hoi doai phat sinh va danh gia lai cac khoan m uc tien te co goc
ngoai te (tri/dng hdp lai ty gia) cua hoat dong dau tif XDCB (giai doan tri/d c hoat dong) khi hoan
thanh dau tif de phan bo dan vao doanh thu hoat dong tai chi'nh;

- Sd chenh lech giifa gia ban hang hoa, thanh pham, BDS dau tif tra cham, tra gop theo cam ket
vdi gia ban tra tien ngay;

- Sd chenh lech gia ban cao hdn gia tri con lai cua TSCO ban va thue lai cua giao dich ban va
thue lai TSCD la thue tai chinh;

- Sd tien nhan trudc ve cho thue hoat dong TSCO, bat dong san dau tu1

</div>
(197)<div class='page_container' data-page=197>

Sd do so: 170

KE TOAN VAY DAI HAN

315 3411 - V A Y DAI HAN

111, 112, 131

Vay dai han den han tra

Khi tra ng vay dai han (goc vay) bang tien mat, tien gui,
hoac tru" vao tien thu ng cua khach hang

111, 112,

335, 242, 142 241, 154

Lai tien vay von dau t if xay di/ng cd ban hoac san xuat
tai san dd dang phai tra trong ky (neu dude von hoa)

635

Lai vay von SXKD phai tra trong ky

Vay dai han mua TSCD, hoac bat dong san dau tif ,
hoac mua nguyen lieu, vat lieu, cong cu, dung cu

133

Vay dai han de dau tu' XDCB, hoSc de i/ng von cho

211, 217 
152, 153, 611,

ngifdi nhan thau XDCB

241, 331

</div>
(198)<div class='page_container' data-page=198>

Sd do so: 171

KE TOAN HOAT O 0 N G NHAN KY QUY, KY CUQ C N G A N HAN

711

Don vi, ca nhan ky quy,
ky cudc vi pham
hop dong bi phat tien,
khi khau trir khoan tien
phat vao tien ky quy,

ky ci/dc.

3386 - Nhan ky quy,

ky ci/dc ngan han

111,112

635

Nhan ky quy, ky ci/dc
n g ln han cua cac don vi,

ca nhan khac bang tien

344 - Nhan ky quy,

ky ci/dc dai han

Nhan ky quy, ky ci/dc
dai han cua cac ddn vj,
ca nhan khac b ln g tien

Khi hoan tra tien ky quy, ky cifdc cho cac ddn vi, ca

Lai phai tra
cho ddn vi ky

quy, ky ci/dc

nhan ky quy, ky ci/dc sau khi tri/ khoan tien phat (neu co)

C h u y : Cac tri/dng hdp nhan va hoan tra tai san ky quy, ky cudc n g ln han, dai han khong phan anh 6 TK
3386, TK 344 ma phan anh d TK 003 - “Hang hoa nhan ban ho, nhan ky gui, ky ci/d c” (Tai khoan
ngoai BCDKT)

</div>
(199)<div class='page_container' data-page=199>

PHAN IV - CAC SO DO KE TOAN NGUdN VON CHU SO HUU

TCrsd do so 172 den so do so 182

SO do so': 172

KE TOAN NGUON V O N KINH DOANH

1.

Trirdng hop nhan von kinh doanh b ln g tai san:

411 - NGUON VON KINH DOANH

111,112

Chu y:

1.

Nguon von chu sd hi/u la so von cua cac chu scl huu ma DN khong phai cam ket thanh toan.
Nguon von chu sd hull do chu DN va cac nha dau tu” gop von hoac hinh thanh tif ket qua kinh
doanh, do do nguon von chu sd hi/u khong phai la mot khoan nd;

2. Von dong gop cua cac nha dau tu1 de thanh lap mdi hoac md rang DN Chu so hull von cua
DN co the la ca nhan hoSc cac to c h u t tham gia gop von, cac cd dong mua va nam giuf co phieu,

3. Tri/dng hdp nhan von gop lien doanh, von gop co phan cua cac nha dau tu", cac cd dong
b ln g ngoai te thi du’dc quy doi ngoai te ra Dong Viet Nam theo ty gia giao dich thi/c te hoac ty
gia giao dich binh quan tren thj tri/dng ngoai te lien Ngan hang do Ngan hang Nha nude Viet
Nam cong bo tai thdi diem phat sinh. Trong qua trinh hoat dong, khong d i/dc danh gia lai sd du"
Co Tai khoan 411 “ Nguon von kinh doanh” co goc ngoai te;

</div>
(200)<div class='page_container' data-page=200>

Sd do so: 173

2.

Trirdng hdp tang nguon von kinh doanh dirdi hinh thCrc phat hanh co phieu hoac

tra co turc bang co phieu cho co dong d cong ty co phan:

411 (4111 - M e n h g ia ) 111, 112

KE TOAN NGUON V O N KINH DOANH (TIEP)

Khi nhan du’dc tien mua cd phieu (CP) cua cd dong
vdi gia phat hanh theo menh gia CP

4112
T h a n g d i/ v o n CP

Chenh lech giuTa gia phat Khi nhan du'dc tien mua Gia phat
hanh > menh gia CP

Menh

CP cua co dong v6i gia
phat hanh > menh gia CP

gia

Bo sung von gop do tra cd tifc bang cd phieu cho cac cd dong

4112

Sd chenh lech gii/a gia
phat hanh < menh gia CP

Sd chenh lech giufa gia
phat hanh > menh gia CP

hanh

421

C h u y : 1. Ddi vdi cong ty cd phan thi nguon von kinh doanh du’dc hach toan chi tiet nhi/sa u :

- Von dau ti/ cua sd hi/u: La khoan tien hocic tai san do cac cd dong gop cd phan tinh theo menh
gia cua cd phieu da phat hanh.

- Th^ng d if von cd phan: La sd chenh lech gii/a menh gia va gia phat hanh cd phieu

- Von khac: La sd von bo sung ti/ ldi nhuan sau thue hoac du’dc tang, bieu, vien trd nhi/ng chi/a tinh
cho ti/ng cd dong (TK 4118).

2. Ddi vdi cong ty cd phan, von gop cd phan cua cac cd dong du’dc ghi theo gia thi/c te phat hanh
cd phieu, nhi/ng du’dc phan anh chi tiet theo hai chi tieu rieng: Von dau ti/c u a chu sd hCru va thang di/
von cd phan. Von dau ti/ cua chu sd hCfu du’dc phan anh theo menh gia cua cd phieu. Thang d if von
cd phan phan anh khoan chenh lech tang giufa sd tien thi/c te thu di/gc so vdi menh gia khi phat hanh
Ian dau, hoac phat hanh bo sung cd phieu va chenh lech tang, giam giifa sd tien thi/c te thu duoc so
vdi gia mua lai cd phieu khi tai phat hanh co phieu quy. Rieng tri/dng hdp mua lai cd phieu de huy bo
ngay tai ngay mua thi gia tri cd phieu du'dc ghi giam nguon von kinh doanh tai ngay mua la gia th a t te
mua lai va cung phai ghi giam nguon von kinh doanh chi tiet theo menh gia va phan thang d i/v o n cd
phan cua cd phieu mua lai.

</div>

261 sơ đồ kế toán doanh nghiệp nhỏ và vừa phần 1

<b>15. HA THi N G O C HA - TS. M A I THi H O A N G M INH </b>

<b><sub>■ </sub></b>

<b><sub>■ </sub></b>

<b><sub>■ </sub></b>

<b>THS. LE THj TUYET N H U N G</b>

<b>BIEN SOAN THEO CAC CHUAN MUC KE TOAN VA</b>

<b>CHE </b>

<i><b>DO</b></i>

<b> KE TOAN DOANH NGHIEP NHO VA VUA</b>

<b>(Ban h a n h th e o Q u y e t djnh so 4 8 /2 0 0 6 /Q D -B T C n g a y 1 4 /9 /2 0 0 6</b>

<b>c u a Bo trao n g Bo Tai chrnh)</b>

<b>in#- KE TOAN LIEN QUAN OEN C A C CHUAN MUC KE TOAN </b>

<b>in# KE TOAN C A C PHAN HANH CHU YEU </b>

<b>TS. HA THI NGOC HA - TS. M A I THI HOANG M INH </b>

<sub>■ </sub>

<sub>■ </sub>

<sub>■</sub>

<b>THS. LE THj TUYET NHUNG</b>

<b>261 SO DO KE TOAN</b>

DOANH ITCHIER NHO VA VUfA

<sub>■</sub>

<b>BIEN SOAN THEO CAC CHUAN M l/C KE TOAN </b>

<b>VA</b>

<b>CHE DO KE TOAN DOANH NGHIEP NHO VA V I/A</b>

<i><b>(Ban hanh theo Quyet dinh so 4 8 /2 0 0 6 /Q D -B T C ngay 14/9/2006</b></i>

<i><b>cua B o tritdng B o Tcii ch 'inh)</b></i>

<b>KE TOAN LIEN QUAN OEN CAC CHUAN MUC KE TOAN. </b>

<b>^ KE TOAN CAC PHAN HANH CHU YEU.</b>

<i>^</i>

<b> KETOAN THUE.</b>

<b>NHA XUAT BAN LAO DONG - XA HOI</b>

LCfl GIOTITHIEU

Cho den nay, Bo Tai chi'nh da ban hanh va cong bo 26 chuan m i/c ke toan V ie t Nam

theo Q uyet dinh so 149/2001/Q D-BTC ngay 31/12/2001

(dot 1), Q uyet dinh so

165 /2 0 02 /Q B -B T C ngay 31/12/2002 (dot 2), Q uyet dinh so 2 34/2003/Q O -B T C ngay

30/12/2003 (dot 3), Q uyet dinh so 12/2OO5/Q0-BTC ngay 15/02/2005 (dot 4), Q uyet dinh so

I0 0 /2 0 0 5 /Q 0 -B T C ngay 28/12/2005 va da co cac Thong ti/ hi/dng dan ke toan th i/c hien

cac chuan m u t ke toan.

Ngay 14/9/2006, Bo tri/dng Bo Tai chi'nh da ky Q uyet dinh so 4 8 /2 0 06 /Q D -B T C ban

hanh Che do ke toan doanh nghiep nho va vu’a, thay the Che do ke toan doanh nghiep vu’a

va nho d i/p c ban hanh theo Q uyet dinh so 1177 TC /Q O /C D K T ngay 23/12/1996 va Q uyet

dinh so 144/2001/Q D -B T C ngay 21/12/2001 cua Bo trirdng Bo Tai chi'nh ve viec bo sung,

sifa doi Che do ke toan doanh nghiep vu’a va nho ban hanh theo Q uyet dinh so 1177

T C /Q O /C 0 K T . Che do ke toan doanh nghiep nho va vu’a mdi ap dung cho tat ca cac doanh

nghiep co quy mo nho va vu’a thuoc moi ITnh vi/c moi thanh phan kinh te trong ca niTdc la

cong ty trach nhiem hCru han, (TNHH), cong ty co phan, cong ty hop danh, doanh nghiep tu*

nhan va hop tac xa.

Che do ke toan doanh nghiep nho va vu’a mdi di/dc xay dung tren co sd ap dung day

du 7 chuan m i/c ke toan thong dung, ap dung khong day du 12 C M K T va khong ap dung 7

C M K T do khong phat sinh d doanh nghiep nho va vu’a hoac do qua p h u t tap khong phu

hop v6i doanh nghiep nho va vu’a.

Tren co so cac Chuan m iic ke toan, cac thong tu" hirong dan ke toan thirc hien chuan m i/c

ke toan, che do ke toan doanh nghiep va cac chi'nh sach tai chi'nh thue theo quy dinh hien

<b>hanh, de giup cho ban doc nam vCfng va thi/c hien tot cac chuan m iic ke toan, che do ke toan </b>

doanh nghiep mdi ban hanh ap dung cho cac doanh nghiep nho va vu’a, tap the tac gia bien

<b>soan xin tran trong gidi thieu cuon sach "261 scf do ke toan doanh nghiep nho va vira" do:</b>

- TS. Ha Thi N goc Ha - Vu C DKT va Kiem toan - Bo Tai chi'nh - Chu bien

- TS. Mai Thi Hoang Minh - Giang vien khoa ke toan - Oai hoc kinh te Thanh pho Ho

Chi' Minh.

- ThS. Le Thi Tuyet Nhung - Vu C D K T va Kiem toan - Bo tai chi'nh.

toan co giai thich va di/a ra cac vi du minh hoa de cung cap day du nhung thong tin mdi nhat

giup cho ban doc nam bat kip thoi nhi/ng quy dinh hien hanh cua cac chuan mi/c, che do ke

toan doanh nghiep.

Cuon sach la tai lieu tham khao day du va hu’u ich cho cac nha quan ly, ke toan

tri/dng, nhan vien ke toan tai cac doanh nghiep nho va vu’a, sinh vien va nhi/ng ngirdi quan

tam den ke toan. No bo sung va cung cap nhuTig thong tin mdi nhat giup cho ban doc nam

bat kip thoi nhi/ng quy dinh hien hanh ve che do ke toan doanh nghiep nho va vu’a.

Mac du co rat nhieu co gang trong cong tac bien soan, song vi thdi gian co han nen

khong tranh khoi nhCrng han che nhat dinh. Tap the tac gia m ong nhan d i/q c va chan thanh

cam on cac y kien dong gop cua ban doc.

<b>NHO M TAC G IA</b>

<b>MUC LUC</b>

<b>Trang</b>

Loi gi6i thieu

M uc luc

<b>Quyet djnh so 48/2006/QD-BTC ngay 14 thang 9 nam 2006 cua Bo </b>

7

tri/Cng Bo Tai chi'nh ve viec ban hanh Che do Ke toan doanh nghiep