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Phdn f/iufu

BAO CAO TAI CHINH

B ao cao tai ch in h bao gom cac loai bao ca o diióc ke toan lap vao d in h ky tren co sd cac so lieu da diiac phan anh tron g cac so ke toan th eo he th o n g cac chi tieu diiOc quy dinh de phan anh tinh hinh tai san, nguon von cung nhii tin h h in h va ket qua h oa t d on g cua doanh n gh iep tro n g 1 ky ke toan.

B ao cao tai chinh la tai lieu ton g h op co y n gh la rat quan tro n g ch o v ie c dan h gia tinh h in h va ket qua h oat dong, danh gia thiic tra n g tai ch in h ciia d oan h n g h ie p trong ky h oa t d on g da qua va la co’ sd ch o nhufng dii doan tro n g tiióng laị

T h o n g tin do bao cao tai ch in h cung cap vCra phuc vu ch o nhu cau quan ly ben tron g doanh n gh iep , vita phuc vu ch o cac doi ti/cfng ben ngoai doan h n g h ie p nen yeu cau dat ra phai lap day du, ch an thiic, dung th eo mau quy d in h va gdi dung thdi han T h eo quy dinh h ien nay thi he th on g bao cao tai ch in h ciia d oa n h n g h ie p viia va nho bao gom 3 bieu mau bao cao:

- B ang can doi ke toan: Mau sd B01 - DNN

- K et qua h oa t d on g kinh doanh: Mau sd B02 - D N N- T h uyet m inh bao cao tai ch in h : M au sd B 09 - D N N

B ao cao tai ch in h giifi có quan thue phai lap va gufi th em 2 phu kien :- B a n g can doi tai kh oan

- T in h h in h thiic h ien n gh la vu N S N N

N goa i ra de phuc vu cho yeu cau quan ly cu th e, d oa n h n g h ie p cd th e lap th e m cac bao cao tai ch in h ch i tie t khac.

T a t ca cac doanh n g h iep vCra va n h o thuoc khu viic k in h te tii n h a n cd tii cach phap nhan day dii deu phai lap va giii bao ca o tai ch in h n am th e o du n g quy d in h cua ch e do naỵ

ạ D oi vdi cac cdn g ty T N H H , cd n g ty co p h an va cac loa i h in h h o p tac xa (k h o n g bao gom H T X tin dung va H T X n o n g n g h ie p ) th di h a n gufi b a o cao tai ch in h n3m ch am n h a t la 90 ngay ke tif n g a y ket thue n a m tai ch in h

b D oi vdi cac d oan h n g h ie p tii n h a n , co n g ty h o p d a n h , thói han giii b a o ca o tai ch in h nam ch am n h a t la 30 n g a y ke tCf n g a y k e t thue n a m tai ch in h

Nofi n h an b a o c a o tai chinh

Nói n h an bao cao tai ch in h

Loai h in h doanh n g h iep

CóquanthueCó quan d a n g ky k in h doanhCó quan th o n g ke1 C ong ty T N H H , C o n g ty co p h an , C ong ty h op d an h , D oanh n g h ie p tii n h a nXXX

2 Hcfp tac xa (k h o n g bao gom H op tac xa tin dung va Hcfp tac xa n o n g n g h iep )

XXX

Ị BANG CAN 001 KE TOAN:

- B a n g can doi ke toan la bao cao tai ch in h ph an anh ton g quat tinh hin h tai san va nguon von cua doan h n g h iep diiói h inh thufc tien te tai m ot thói diem n h a t d in h (cuoi thang, quy, nam ).

B a n g can doi ke toa n la bao cao tai ch in h rat quan tron g de thiic h ien v ie c phan tich, danh gia tin h h in h tai ch in h cua doanh nghiep.

■ Ket cau cua bang can doi ke toan:

B ang can doi ke toa n diióc ch ia lam 2 ben h oac 2 phan:

Neu la 2 ben th i b en trai phan anh k et cau ciia tai san (goi la ben tai san ), ben phai phan anh nguon h in h th a n h n en tai san (goi la ben nguon von ).

N eu la 2 p h an th i p h an tren ph an anh tai san; p h an di/6i phan anh nguon von

Ben Tdi san ch ia la m 2 loai:

L oai A : tai san liiu d o n g va dau tii n gan han Loai B: tai san co dinh va dau tii dai han

Ben N guon von cu n g chia lam 2 loai:

L oai A: Ncf p h a i tra

Loai B: N gu on v o n chu só htfu

T ron g tifng loa i con diióc quy d in h nhieu m uc, n h ieu k h oa n de p h a n an h tifng loa i tai san, tifng loai ngu on von Giufa 2 b en cua b a n g can doi k e toan co m oi quan he m a t th iet va tin h ch a t ccf b a n cua b a n g can doi ke toa n la tin h can doi giufa tai san va nguon von , bieu h ien :

- N guon so lieu de lap va phiiong phap lap:

B e lap ba n g can doi ke toan can co 2 nguon so lieu ch in h

(1) B a n g can doi ke toan dúóc lap vao cuoi nam triióc: lay cot so cuoi nam de ghi vao cot so dau nam cua ban g can doi ke toan diiac lap ky naỵ

(2) So lieu phat sinh tron g ky da dúóc phan anh tren cac T K cap 1, cap 2, da k iem tra, doi chieu, ket chuyen va khoa so de xac dinh so dii cuoi ky: so dii cuoi ky cua cac T K cap 1, cap 2 dúóc dung de ghi vao cot so cuoi ky tiiang ufng vai cac chi tieu ma tai k h oan phan anh.

Can chu y khi lap m ot so chi tieu sau day:

- Cac khoan phai thu khac: ton g hop so dii cuoi ky tren so chi tiet ciia T K 138, 141 va so tien h ien dan g ling triióc cho ngiiói ban (tren so chi tiet T K 3 3 1 ) cung nhii dii nó tren so chi tiet cua cac TK 333, 334, 338 (neu co).

- Cac chi tieu phan anh dii p h on g (1591 , 1592, 1593, 2 2 9 ) va ch i tieu h ao mon (214) phai gh i do (so am ) hoac ghi tron g ngoac dón.

- Chi tieu “C ac khoan phai tra ngAn han k h a c” : to n g hap so dii cuoi k y tren cac chi tiet cua T K 338, khoan tien khach h an g hien dan g ufng triidc (tre n so ch i tiet TK

131) va dir Co tren so chi tiet ciia T K 138, 141 (neu co).

Chi tieu ch en h lech ty gia, lói nhuan chiia phan ph oi: neu T K 413 va 421 co dii Co thi ghi binh thiidng, con dii Nó thi ghi do (h oa c ghi tron g n g oa c dan).

B A N G C A N D OI KE T O An

Lap tai n g a y th an g nam

Mau so B 01-DNN

Bun hanh theo Quyet dinh so 1 4 4 /2 0 0 1 / QD BTC

Ngay 21-12-2001 ciia Bo Tai chinh

Dan vi tinh:.

TAI SAN Ma s d So dau namSo cu o i nam

1 2 34

1 - TAI SAN LlfU BONG VA DAU TU NGAN HAN100

1 Tien m at tai quy 110

2 Tien gUi Ngan hang 111

3 Dau tu tai chinh n g^n han 112

4 D ii phong giam gia ch un g khoan dau tu ngan han (')113( ) ( )

5 Phai thu cua khach hang114

6 Cac khoan phai thu khac115

7 DU phong phai thu kho doi ( ’ )116( ) ( - )

8 Thue gia tri gia tang duoc khau trU117

9 Hang ton kho118

10 Du phong giam gia hang ton kho (*)119( ) ( )

11 Tai san luu dong khac 120

II- TAI SAN CO DjNH, DAU TU DAI HAN200

1 Tai san co dinh 210

- N guyen gia 211

- Gia tri hao m on luy ke (*) 212 ( ) (■ ■)

2 Cac khoan dau tu tai chinh dai han213

3 Du phong giam gia chUng khoan dau tu dai han (') 214 ( ) ( )

4 Chi phi xay dun g co ban đ dang215

5 Chi phi tra trud c dai han216

CQNG TAI SAN (250 = 100 + 200)250NGUON VON

I- NO PHAI TRA300

1 No ngan han310

- Vay ngan han311

- Phai tra cho n guoi ban312

- T hue va ca c khoan phai nop Nha nude313

- Phai tra ngudi lao dong 314

123 4

2 No dai han316

- Vay dai han317

- No dai han318

II- NGUON VON CHU S O HUU4 00

1 Nguon von kinh doanh410

• Von gop 411

- Thang du von412

- Von khac413

2 Ldi nhuan tich luy 414

3 Co phieu mua lai (")415 ( ■■) ( )

4 Chenh lech ty gia416

5 Cac quy cua doanh nghiep417

Trong do:

- Quy khen thudng phuc ldi418

6 Loi nhuan chua phan phoi419

C O N G NGUON VON (4 30 = 3 00 + 400)4 30

G hi ch u :

(1) So lieu tron g cdc ch i tieu co dau (*) diiac g h i being so dm diiai hinh th iic gh i tron g ngoac don ( )

(2) Cdc ch i tieu k h o n g cd so lieu thi k h on g p h d i bdio cdọ

C A C C H I T IE U N G O A l B A N G C A N D O I K E T O A N

Lap, ngdy th a n g ndm

Ngifcfi lap bieu Ke toan trifdng Giam doc

IỊ BAO CAO KET QUA HOAT OONG KINH DOANH:

B ao cao k e t qua h oat d ong k in h doanh la bao cao to n g h op tin h h in h d oan h thụ chi phi va k e t qua k in h doanh thuoc 1 ky ke toan , chi t ie t th e o tu n g loai h o a t dong: h o a t d o n g k in h d oanh ch in h va cac h o a t d on g khac.

M a u s o B 02-D N N

DCfN VI: .

Ban h a n h t h e o Quyet d i n h so 1 4 4 / 2 0 0 1 / Q D - B T C

ngdy 2 1 -1 2 -2 0 0 1 ciia Bo Tui chinh

K E T Q U A H O A T D O N G K IN H D O A N H

N am .

Dan vi tinh:.

CHi TIEUMa soNam nayNam trudc

1234

1 Doanh thu thuan11

2 Gia von hang ban12 ( -) ( )

3 Chi phi quan ly kinh doanh13 ( ) ( )

4 Chi phi tai chinh14( ) ( )

5 Ldi nhuan thuan ti/ hoat dong kinh doanh20(20 = 11 - 12 - 13 - 14)

6 Lai khac21

7 Lo khac22 (•■■) ( )

8 Tong ldi nhuan ke toan (30 = 20 + 21 - 22)309 Cac khoan dieu chinh tang hoac giam ldi nhuan de xac dmh ldi

nhuan chju thue TNDN

40

10 Tong l<?i nhuan chju thue TNDN (50 = 30 +(-) 40)50

11 Thue thu nhap doanh nghiep phai nop60 ( ) ( )

12 Ldi nhuan sau thue (70 = 30 - 60)70

Lap, n gay th a n g nam

N g ifd i l&p bieu K e to an trifofng G ia m doc

* P hu’cfng p h a p la p :

1 D oanh thu thuan: T on g doan h thu - Cac khoan giam trir.C ac kh oan giam trir bao gom :

- C h iet khau thtfóng mai: can cuf vao ben C o cua T K 5211 tron g m oi quan he vdi T K 51 1

- H ang ban bi tra lai: can cuf so ben C o cua TK 5212 tron g moi quan he vdi TK511.

- G iam gia h an g ban: can cuf so ben C o cua T K 5213 tron g m oi quan he vdi TK511.

- Thue phai nop: can cuf so ben Co cua T K 3332, 3333 tron g m oi quan he vdi TK511.

2 Gia von h an g ban: Can cuf va o sd ben Co T K 632 tron g m oi quan he doi ufng vdi T K 911

3 Chi phi quan ly kinh doan h : Can cuf sd ben Cd TK 642 (h o a c T K 2 4 2 ) tro n g moi quan he vdi T K 911.

4 Chi phi tai ch in h : can cd so h ien cd T K 635 tron g m oi quan he doi ufng vói TK911

5 Lói nhuan thuan ttf hoat d on g k in h doanh: lay chi tieu 1 - chi tieu 2 - chi tieu 3- chi tieu 4

6 Lai khac: ch en h lech thu n h a p kh ac > chi phi h oat d o n g k h ac

7 Lo khac: ch en h lech chi phi h oa t d on g kh ac > thu nhap h o a t d o n g k h ac8 T on g lói nhuan ke toan: chi tieu (5) + chi tieu (6) - chi tieu (7).

9 Cac khoan dieu ch in h ta n g h oa c gia m loi nhuan de xa c d in h loi nhuan chiu thue T N D N : can cu cac kh oan ch i ph i bat h op le bi loai de tin h ta n g loi nhu an chiu thue va cac khoan khac lam gia m lói nhuan chiu thue de trd bót rạ

1 0 Thue thu nhap doan h n g h iep phai nop: can cd so ben Cd T K 3334 tr o n g m oi quan he vdi T K 421

1 1 Loi nhuan sau thue: lay chi tieu ton g lói tdc trtfdc thue - thue T N D N phai nop (ch i tieu 9 - chi tieu 10)

IIỊ THUYET MINH BAO CAO TAI CHINH:

B a n g thuyet m inh dtfóc lap n h d m giai th ich va bo sung th em nhufng th o n g tin ve tin h h in h hoat d on g san xuat k inh doan h cung nhtf tinh hin h tai ch in h cua doan h n g h ie p tron g ky bao ca o ma n h d n g bao ca o tai ch in h kh ac k h o n g th e trin h b a y rd ra n g va chi tiet dtfóc.

+ Bang can doi ke toan ky bao caọ

+ B ang can doi so phat sinh ky trtfdc, ky bao caọ+ Bao cao ket qua hoat d on g kinh doanh ky bao caọ+ T h uyet m inh bao cao tai chinh ky trúóc, nam tru’óc.

Khi giai th ich va thuyet m inh can trinh bay ba n g lói van ngan gon , rd rang, de hieụ

DÓN VI:

Ban h a n h th e o Q u y e t d i n h s o 144 2 0 0 1 Q D - B T C ngay 2 1 -1 2 -2 0 0 1 ciia Bo Tai c h in h

Mau so B 09-DNN

T H U Y E T M IN H BAO CAO TAl C H I N H <*)Nam .

1 D a c d i e m h o a t d o n g c u a d o a n h n g h i e p

1.1 - H inh thufc só htiu von (T N H H , co phan, tir nhan, h op tac xa );1.2 - Linh viic kinh doanh;

1.3 - Nhúng anh hi/ong quan tron g den tinh hinh kinh doan h tron g nam bao cao:

2 C h in h s a c h k e t o a n ta i dcfn v i

- Che dp ke toan dang ap dung- Hinh thúc so ke toan ap dung- 1‘ húóng phap khau hao

- P huong phap hach toan h a n g ton kho

3 C h i t i e t m o t s o c h i t ie u t r o n g b a o c a o t a i c h i n h

3.1 C hi tie t h a n g ton kh o

Chi tieuGia tri hang ton kho cuoi nam

1 Nguyen lieu, vat lieu2 Cong cu, dung cu

3 Chi phi san xuat, kinh doanh do dang4 Thanh pham

5 Hang hoa6 Hang gUi di ban

Chi tieu So tien1 - Doanh thu gop

2- Cac khoan giam tru doanh thu- C hiet khau thuong mai (neu co)- Hang ban bj tra lai

- Giam gia hang ban- Thue tieu thu dac biet- Thue xuat khau3- Doanh thu thuan

3.3 - C h i tie t cd c khoan p h d i thu k h o d o i vd ncf p h d i trd q u d han

Chi tieuSo dau nam So phat sinh

trong nam So cuoi nSm

A123

1- Cac khoan phai thu kho doi

2 Cac khoan no phai tra qua han

- - - - • — -J — - 4 .

i > • < t < t >

3.4 - Tinh hinh ta n g , g ia m T S C D

Nguyen giaGia trj hao monGia trj con lai

Chi tieuSo dau namSo tang trong namSogiamtrongnamSo cuoi namSo dau namSo tang trong namSogiamtrongnamSo cuoi namSo dau nSmSo cuoi ndmA12345678910TS C D hufu hinh- Nha cCfa- V§t kien true• May moc thiet bj

TS C D thue T C , A\

«-») r ,

TS C D v d hinh

- Quyen sir dyng dat

■ > <» *>r , J/' I' V5 ' * ' I■ 4 - '\-i■ iCdng

Chí tieu

- -jSo tien

1 So ldi nhuan sau thue TNDN nam nay

2 So ldi nhuan chua chia nam truoc chuyen sang3 So loi nhuan tich luy

4 So loi nhuan trich lap cac quy5 So ldi nhuan tra cd tuc cho co dong

Trong do: So da traSo chua tra

6 So ldi nhuan chua phan phoi cuoi nam

3 6 - Tinh hinh trich lap vd stf d u n g cd c qu y cu a d oa n h n g h iep

Chi tieuS6 dau nam Trich lap

trdng nam

Su dung

trdng nam So cuoi nam

12345

1 - Quy du phong ve trd cap mat viec lam 2- Quy khen thudng phuc ldi

4 - G iai th ich va k ie n n g h i ciia d o a n h n g h ie p

Ghi chu: (*) Cac chi tieu k h o n g co so lieu thi k h on g phai b a o cao; d oan h n g h iep co the bo sung them cac th o n g tin kh ac th eo yeu cau quan lỵ

Lap, ngdy th a n g nam

Ngtfcfi la p b ie u K e to a n trifoTng G ia m d o c

D (jN VI:

Ban h a n h th e o Q u y e t d in h so 1 4 4 / 2 0 0 1 / Q D - B T C

ngdy 21 -12-2001 ciia Bo Tai chinh

Mau s o F01-DNN

B A N G C A N D O I T A l K H O A N (*)N am .

Lap tai ngay th a n g nam Don vi tinh:

So hieu

TK Ten tai khoan

So du dau nam So phat sinh

trong nam So du cuoi nam

NcfCoNoCoNOCo

12345678

CONG

Ghi chu: (*) Chi giii ch o có quan thue

Lap, ngdy th a n g ndm

N gtfofi la p b i e u K e t o a n trtfo fn g G ia m d o c

IV PH A N TICH TINH HINH TAl CHINH N HA Ni/dc TH O N G QUA BANG CAN DOI K E TO AN

4.1 P h a n tich tin h hinh cd cau tai san (von ).

4.1.1 P h d n tich tin h h in h cor cdu tdi san (von ).

N hin tren B ang can doi ke toan cua doanh n gh iep cac doi tiicfng quan tam den tinh h in h tai ch in h cua doanh n gh iep phai xem xet ket cau von va nguon von de ttf do co the doi chieu vdi yeu cau kinh doanh va kha n an g huy d o n g v on , stf d u n g von Ph an tich k et cau von , ngoai viec so sanh ton g so von cuoi ky so vói dau ky con phai xem xet ttfng khoan von (tai san) cua doanh n gh iep ch iem tro n g to n g so la cao hay thap Neu la doanh n gh iep san xuat phai co ltfOng dtf trtf ve va t lieu d a y du vdi nhu cau san xuat, neu la doanh n g h iep thiióng mai phai co du liióng h a n g h oa du de cung cap ch o nhu cau ban ra ky tdị Doi vói cac khoan phai thu, ty tro n g c a n g ca o the hien doanh n g h iep bi ch iem dung nhieu, hieu qua stf dung von thap.

N goai ra, khi phan tich danh gia ta phai xem xet ty suat dau ttf tra n g bj tai san co dinh, dau ttf ngSn han va dai han V iec dau ttf chieu sau, dau ttf m ua sAm them tran g th ie t bi có sd vat ch at ky thuat, the h ien n an g ltfc san xuat va xu h iidng phat trien lau daị T y suat dau ttf dtfóc xac dinh th eo co n g thtfc sau:

m , T S C D v a dau ttf dai han

T y suat dau ttf = ; — x 100T o n g so tai san

T on g sd tai san bao gom tai san cd dinh va tai san ltfu dong.

Neu ty suat dau ttf tang len, chtfng td nang ltfc san xuat co xu hiidng tan g T rong trtfóng hóp cac tinh h inh khac k h o n g thay doi (v§n phat trien b in h thtfdng) thi day la hien ttfóng kha quan.

4.1.2 P h d n tich tinh h inh cor cau N g u on von.

N goai viec xem x e t tinh hinh phan bo von, cac chu doan h n g h iep , ke toan triidng va cac chu dau ttf, cac doi ttfóng quan tam khac can phan tich có cau n gu on v o n nh&m danh gia dtfóc kha n an g ttf tai tr o ve m at tai ch in h cua doan h n g h ie p cu n g nhtf mtfc do ttf chu, chu d on g tron g k in h doanh h ay nhtfng k h o k h an m a d oa n h n g h ie p p h a i dtfong daụ Dieu đ dtfóc the hien qua viec xa c dinh ty suat ttf tai trcf T y suat ttf tai trtf cang cao the h ien kha n an g doc lap cao cua d oan h n g h iep ve m at tai ch in h h a y mtfc do ttf tai tró cua doanh n gh iep tot T y suat ttf tai tró dtfóc xac dinh bAng ca ch lay ton g sd nguon von chu sd htfu chia cho ton g nguon von.

rr- 4 , 4 " 4 • N guon von chu sd htfu ,T y suat ttf tai tro = —2— : : : - x 100

T o n g nguon von

, r v Nor phai tra inri

He so nó = — — — — ; - — x 10 0T on g nguon von

4.2 P h a n tic h k h a n a n g th a n h to a n

Tin h hinh tai ch in h cua doanh nghiep the hien ro net th on g qua kha nan g thanh toan, do la kha n a n g m a doanh n gh iep tra difoc cac khoan n o phai tra khi no den thói han thanh toan Neu doanh n g h iep co kha n an g thanh toan cao cho th ay tinh hinh tai chinh kha quan va ngiióc lai, khi kha nan g thanh toan thap the h ien tin h h inh tai chinh kho khan Do vay, khi phan tich kha n an g thanh toan cua doanh n gh iep ta thiióng xem xet cac he so thanh toan nhii: He so thanh toan hien han h, he so thanh toan nhanh, he so thanh toan bAng tien m at de danh gia kha nan g thanh toan ciia doanh nghiep.

ạ H e s o k h a n a n g t h a n h toan.

He so kha n an g thanh toan la moi quan he giufa T S L D vdi cac khoan nó ngAn han Chi tieu nay the hien miic do dam b<'io cua T S L D doi vói nó ngAn han.

IT- , u - ,L u 4 T o n g tai san liiu d on g

He so kha n an g thanh toan (K> = °

-T o n g ncf ngan han

h H e s o kl i a n a n g t h a n h t o d n n h a n h

He so kha n a n g thanh toan nhanh la ty so giufa cac kh oan co the sii dung de thanh toan ngay vdi cac khoan nó ngAn han T ren ban g can doi ke toan , cac kh oan co the sii dung de th a n h toan ngay bao gom : Cac loai tien (T ien m at, tien giii ngan hang, tien dang chuyen), cac khoan dau tif ngAn han (ch iing khoan ngAn han, dau tii ngdn han khac ), va cac k h oan phai thụ T ro n g do, can dac b ie t quan tam nhat la cac khoan tien va cac khoan dau tii ngAn han Hai khoan nay co the huy d on g de thanh toan ngay; con cac k h oan phai thu, du sao cung phai chó doi tron g m ot thdi gian nhat dinh Ta co con g thiic sau:

He so k h a T ien + Dau tii ngan han + C ac k h oa n phai thun an g th an h

toan nh an h T ° n g n <? n S^n h * n

He sd n ay m a n g tin h ch at khat khe hón ve k h a n an g th an h toa n cac k h oa n nq

ng&n han so vdi he sd kha n a n g th an h toan.

c H e so thanh toan bdng tien.

H e sd nay so sa n h m oi quan he giufa von b a n g tien va cac k h oan ncf n gan h an Ta cd con g thiic sau:

He sd th a n h toan ba n g tien = — V on bang^tien—T o n g nof n g a n han

N goai ra de dan h gia chat liióng thanh toan can phan tich sau han ca c kh oan ncJ phai thu va tin h h inh han g ton kho cua doanh n g h iep (v on g luan ch u yen kh oan phai thu, von g quay h a n g ton kho)

4.3 P h an tich tinh hinh dau tu"

4.3.1 H e so d a u tit.

He so dau tii la ty le giufa gia tri con lai cua T S C D vdi to n g so tai san cua doanh n ghiep Ta co co n g thiic sau:

TT„ Gia tri con lai cua tai san co dinh

He so dau tii = : : - :—T o n g tai san

He so nay luon luon nho hón 1 He sd nay co gia tri can g ldn ca n g the hien miic

do quan tron g ciia T S C D tron g tong so tai san cua doanh n gh iep

4.3.2 H e so tit tai trcf tdi sdn co d in h

He sd tii tai tró T S C D cho thay sd von chu sd hufu ciia doan h n g h ie p dung de tran g bi cho T S C D ch iem la bao nhieụ D oanh n g h iep nao co kha n a n g tai ch in h vCfng va n g va lanh m anh thi he sd nay thudng ldn hón 1 T a co co n g thiic sau:

V on chii sd hifuHe so tir tai tró T S C D =

Gia tri cua tai san cd dinh

V PHAN TICH TINH HINH TAI CHINH DOANH NGHIEP THONG QUA BANG BAO CAO KET QUA HOAT DONG KINH DOANH.

D anh gia khai quat tinh hinh tai ch in h doan h n g h iep th o n g qua B a n g b a o ca o ket qua h oa t d on g k in h doan h nghiep.

B ao cao k et qua h oat d on g kinh doan h dung de so sanh lcfi nhuan thiic h ien vdi lói nhuan ke h oa ch va lcfi nhuan cac nam triidc Qua do, th a y diicfc lai nhuan td cac h oa t d on g ta n g gia m nhii the nao so vdi ke h oa ch v a so vdi nam triidc, dan h gia ton g quat tinh h inh thiic h ien lcfi nhuan cua doan h n g h ie p cd dat diiac ke h oa ch de ra hay k h o n g va xu hiidng ph at trien so vdi nam triidc n h ii th e naọ D o n g thdi, ta cu n g can phai xem xet ty tr o n g ve lói nhuan cua tdng h oa t d o n g tr o n g to n g lcfi nhuan ch u n g cua doan h n gh iep de cd cai nh in toan dien han.

5.2 Phan tich hi§u qua sinh lcfi cua hoat d<mg kinh doanh bdng cac h£ so tai chinh.

5.2.1 H e so lcfi n h u a n tren d oa n h thụ

tieu thu san pham m a n g lai cao hay thap Ta co cong thufc sau:Lcfi tufc sau thueH e so loi nhuan/doanh thu = ——— -— - -—t—

D oanh thu thuan

De danh gia he so nay tot hay xau, ngoai viec so sanh vói he so nam trúóc hoac he so dii kien nhAm thay ro chat liióng va xu hiióng phat trien cua doanh ngh iep; ta con phai xem xet ket hop vói ban chat cua nganh kinh doanh va dieu kien kinh doanh

ciia doanh ngh iep, dong thói co tien h a n h doi chieu vói mufc binh quan cua nganh.

5.2 2 H e so q u a y v o n g ciia von.

He so quay von g cua von la chi tieu danh gia tinh hieu qua cua tai san dau tii, the hien qua doanh thu thuan sinh ra tiT tai san dau tii dọ Qua chi tieu nay, ta co the danh gia dúóc kha n an g sii dung tai san cua doanh nghiep Ta co con g thufc sau:

IT„ v D oanh thu thuan

- He so quay von g cua von = -— — — — 7 - ; T on g so von sii dung binh quan

n , i „ , D oanh thu thuan

- So lan luan chuyen von mu dong = — -

: -So dii bin h quan von liiu don g

„ «, D oanh thu thuan

- Hieu suat sii flung von co dinh = — ;

; -Von co dinh binh quan

He so quay von g cua von can g cao thi doanh n ghiep suf dung tai san ca n g hiou quạ Tuy n hien, cung nhi/ cac chi tieu he so loi nhuan khi danh gia he so quay von g cua von phai k et hóp xem xet ban chat cua nganh kinh doanh ma doanh n gh iep hoat dong.

5.2.3 H e so loi n h u a n tren von.

Sii ket h op giufa hai chi tieu: he so lói nhuan tren doanh thu vói so quay v o n g ciia von tao th an h chi tieu he so lói nhuan tren von.

H eso Lói tufc sau thue D oanh thu thuan

= ■'■ r— X — -; r -lói n h u a n /v o n D oanh thu thuan T o n g so von sii dung binh quan

Phdn th it'nam

KE TOAN VON BA NG T IE N ,

C A C KHOAN CfNG TRl/CfC VA N O PHAI T H U

Ị KE TOAN VON BANG TIEN:

1 K e t o a n t i e n m a t:

- T ien m at la so tien dang diióc quan ly va suf dung ngay tai doanh ngh iep, thu quy la ngiiói diióc gia o n h iem vu giuf tien va thiic h ien viec thu, chi tren có só cac chiing tii thu, chi h op phap, hóp lẹ

Tien m at bao gom tien V iet Nam (ke ca ngan phieu), cac loai ngoai te, va n g bac da quy, kim khi quỵ

+ Neu la tien V iet N am thi gia tri diióc bieu hien tren m enh gia tcf gia y bac va ngan phieu do nha niióc phat hanh.

+ Neu la ngoai te thi phai quy doi ra tien V iet N am theo ty gia diióc suf dung - ty gia thiic te hoac ty gia hach toan.

+ Neu la va n g bac, da quy, kim khi quv phai phan anh th eo dung gia thiic te khi mua vao hoac nhan dúóc do khach h an g thanh toan hoac, nhan ky quy, kv ciióc tren có só so liióng va ch a t liióng da giam dinh.

- Tien mat la doi túóng bien dong thiióng xuyen trong qua trinh san xuat kinh doanh de phuc vu triic tiep cho viec mua, ban, du- truf, san xuat, va cung la doi tiióng rat de bi chiem dung, that thoat, nen de bao quan chat che thi ngoai viec phai ghi chep hang ngay tren có só cac chiing tii hóp phap, hóp le, con phai diióc kiem ke cuoi moi ngay de phat hien nhufng tnióng hóp thifa, thieu nhhm xuf ly va dieu chinh kip thóị

- Ke toan tien m at sii dung tai kh oan 111 “T ien m a t” K et cau ciia tai k h oan nay nhii sau:

N 111 C

So tie n m at thu vao So tien m at chi ra

SD : So tie n m at ton quyTK 111 co 2 tai k h oa n cap 2:

- T K 1111 “T ien V ie t N a m ” (bao gom ca ngan phieu)

- T K 112 “ N goa i te ” (b a o gom ca va n g bac da quy, k im k h i quy).

T K 1112 can mó so chi tiet de th eo doi rien g ch o tiing loai n goa i te, va n g, bac, da quy, kim khi quỵ N goai ra cac n g h iep vu thu, chi lien quan den ngoai te con phai sii dung tai k h oan 007 “N goai te cac lo a i”

- N o i d u n g v a phtfo’n g p h a p p h a n a n h :

ạ D o i v&i t i e n V ie t N a m

(1) Khi rut tien giii ngan h an g ve quy tien mat:Nó T K 1111

Co TK 1121

(2) Khi nhan dúóc cac khoan no’ phai thu :Nó T K 1111

C o TK 131, 138(3) Khi ban h an g thu bAng tien mat:

Nó T K 1111

C o TK 511 - gia ban Co TK 3331 - Thue G T G T(4) K hoan thu do cac hoat d on g khac m ang lai:

Nó T K 1111Co TK 711

Co TK 3331 - (Thue G T G T phai nop neu co)(5) Thu hoi khoan dau tii tai chinh:"

Nó T K 1111

C o T K 221

(6) Chi tien m at giifi vao ngan hang:No- TK 1121

C o T K 111 1(7) Chi tien m at de tam ling:

No’ T K 141

C o T K 1111

(8) Chi tien m at de tra nor phai tra:Nó T K 311, 331, 338

C o T K 1111(9) Chi tien m at de mua tai san:

N o T K 152, 155, 211

N q T K 133

(1 0 ) Chi tien m at de sii dung triic tiep cho cac hoat d on g san xuat kinh doanh:No- T K 154, 642

Co TK 1111

(1 1 ) Chi tien m at de ky ciiofc, ky quy:No- T K 1388

Co T K 1111

b D oi v&i n goai te:

(1) Mua ngoai te ve nhap quy hoac chuyen gtii ngan hang:No- T K 1112, 1122

Co T K 1111

(2) Ban ngoai te thu ba n g tien Viet Nam nhap vao quy hoac goi ngan hang:No’ T K 1111 (1121 ) -» ty gia thiic te ban

No" T K 635 —> chenh lech

C o T K 1112 —> ty gia thiic te xuat rạ hoac No" T K 1111 (1 1 2 1 ) —> ty gia thiic te ban

Co T K 511 —> ch en h lech

Co T K 1112 -> ty gia thiic te xuat ră3) Ban hang thu bAng ngoai te:

No- T K 1112

Co T K 511(4) Khach han g tra bk n g ngoai te:

No- T K 1112 va 635 hoac No" T K 1112

C o T K 131 C o T K 131, 511(5) Tra no- cac k h oan no" phai tra:

(6) C h i ngoai te mua tai san:Nó T K 152, 155, 211

Co T K 1 1 1 2

Co TK 511 (loai Nó TK 6 3 5 ) —» ch en h lech ty gia

Neu h an g mua tii niicfc ngoai phai chiu thue G T G T nhiing diicfc khau trti ke toan se ghi:

No- T K 133

Co T K 3331

Khi ban hang, thu nó bAng ngoai te, hoac mua ngoai te vao thi ghi dcfn N g T K 007 th eo nguyen te, con khi chi ngoai te de tra nó, de mua sAm, chi ch o san xu at kinh d oanh, hoac ban ngoai te ra thi ghi dón ben Co T K 007.

N goai te con tai quy va o cuoi ky phai diitfc dieu ch in h th eo ty gia thiic te cua ngan h an g triióc khi lap cac bao cao tai ch in h :

Neu ty gia thiic te cua ngan h an g > ty gia da ghi so thi ch en h lech ta n g se gh i: Nó T K 1112 / C o T K 4131

Neu ty gia thiic te cua ngan h a n g < ty gia da ghi so thi ch en h lech gia m se gh i: Nó T K 4131 / Co T K 1112

c V ang bac, đ quy, k im k h i quỵ

(1) Khi nhan ky qu>\ ky ciióc b d n g va n g bac, da quy se ghi:Nó T K 1112

Co T K 3388

(2) K hi tra lai so va n g bac, da quy da nhan se ghi:Nó T K 3388

Co T K 1112

(3) K hi ban han g h oac thu nó b a n g va n g bac da quy se gh i:N o T K 1112

C o T K 511 ban h a n g

C o T K 131, 138 —> thu ncf

(4) Khi ban va n g bac, da quy de lay tien n h a p quy se ghi:Ncf T K 1111 —> so tien thu diicfc

C o T K 1112 tri gia xuat va n g bac, da quy C o T K 511 —> ch e n h lech

Co TK 1112 -> tri gia xuat va n g bac, da quy

(5 ) Khi dung va n g bac, da quy de tra nó co the phat sinh ch en h lech difoc phan anh vao T K 511 hoac T K 635 nhif neu ó (4)

2 K e toan tien gcfi n gan h a n g :

- T ien gói ngan han g la so tien V iet N am , ngoai te, va n g bac, da quy diióc doanh nghiep mó tai khoan ó ngan h a n g de gói vao nham thuan tien cho viec bao quan sii dung cung nhii dap ling yeu cau quan ly tien m at va cac thu tuc vay miión.

Can cuf de ghi so tien gói ngan hang la cac gia y bao Co, gia y bao Nó va cac ban sao ke kem chufng tu- goc (uy nhiem thu, uy n hiem chi, gia y nop tien ) do ngan h an g chuyen den.

- Ke toan tien gói ngan h an g suf dung T K 112 “T ien gói ngan h a n g” K et cau cua tai khoan nay nhii sau:

N 112 C

So tien giifi vao NH

(va tang len do dieu ch in h ty gia)

SD: So tien h ien con dang gói NH

T K 112 co 2 T K cap 2:

- T K 1121 “T ien V iet N am ”- T K 1122 “N goai te ”

- N gh iep vu va p h tfd n g p h a p p h a n an h :

(1) Gói tien m at va o ngan hang:Nó T K 112

C o T K 111

(2) Ban h an g thu b&ng tien gói ngan hang:Ncf T K 112

C o T K 511 - » gia ban

<* t ■i ; i

C o T K 3331 -> thue G T G T(3) Vay va chuyen ve tai k h oan tien gói ngan hang:

N d T K 112

C o T K 311

So tien rut ra de suf dung

(4) Thu nó ban g tien go’i ngan hang:No- T K 112

Co T K 131, 138

(5) Thu cac khoan da dau tir b a n g tien gufi ngan hang:N o T K 112

Co T K 221

(6) Thu tif cac hoat d on g khac ban g tien gói ngan hang:N<; TK 112

Co TK 711

Co TK 3331 (neu co thue G T G T phai nop)(7) Rut tien gufi ngan han g ve quy tien mat:

No’ T K 111

Co TK 112

(8) Dung tien gói ngan han g de tra nó phai tra:No- T K 311, 331, 333

Co T K 112

(9) Dung tien gói ngan hang de mua cac loai tai san:No- T K 152, 155, 211

Co T K 112

(10) D ung tien goi ngan han g de thanh toan cac dich vu dung ch o h oa t d o n g san xuat kinh doanh:

No- TK 154, 642Co T K 112

(1 1 ) Dung tien go’i ngan han g de ky ciioc, ky quy:No’ T K 1388

Co T K 112

C ac n gh iep vu ve tien goi n gan h a n g bAng ngoai te va v a n g b a c di/gc h a ch toan tuWng tii nhif hach toan tien m at o" m uc (b) (c) tron g ke toan tien m at (th a y T K 1112 th a n h T K 1122).

IỊ KE TOAN CAC KHOAN LfNG TRUtfC:

1 K e to a n tam ufng:

nhifng con g viec dUdc giaọ

Can cuf de ghi vao so tam ufng la phieu chi tam ufng va giay de nghi tam ung cung nhif bang ke thanh toan tam ufng kem cac chufng tU goc co lien quan da dúóc duyet.

Ke toan tzim ufng suf dung T K 141 “Tam ufng” Ket cau cua T K nay nhu" sau:

N TK H I C

So tien tam ufng cho C B C N V

SD: So tien hien con dang tam ling

So tien da dúóc thanh toan tam ufng

- N oi d u n g va p h ifd n g p h a p p h a n a n h :

(1) Khi chi tien de tam ring se ghi:Nó T K 141

Co T K 111 (hoac 112)

(2) Can cuf vao bang ke thanh toan tam ufng kem chufng tCr goc da dúóc duvet de ghi:- Dung tien tam ufng mua tai san:

Nó T K 152, 155, 21 1

Nó T K 133 - thue G T G T dúóc khau tri/ (neu co)Co T K 141

- Dung tien tam ufng de chi cho cac hoat dong S X K DNó T K 154, 642

Nó T K 133 - thue G T G T diióc khau trif Co T K 141

(3) So tam ufng khong dung het hoan lai hoac tinh trif vao lifóng:Nó T K 111 -4 hoan ufng

hoac Nd T K 334 —> trif lifóng

Co T K 141

2 Ke toan chi phi tra trifofc dai han:

Ke toan chi phi tra trúóc su- dung

N TK 242 C

Cac khoan chi phi tra trdtic thdc te phat sinh

SD: CP tra truoc dang chd phan bo

Mdc phan bo cho cac doi tđng co lien quan

- N oi d u n g v e phtfdng ph ap ph a n a n h :

(1) Khi tap hdp chi phi tra trudc se ghi:

N d T K 242

Co TK 241 chi phi S C L T S C D

Co TK 153 gia tri dung cu nhọ bao bi luan ch u yen do dung ch o thue xuat dung

C o TK 111, 112 —> tien tra ve thue T S C D , lao vu, d ich vụ(2) Khi tien hanh phan bo cho cac doi tđng sd dung tron g ky, ghi:

Nó T K 154 —> dung ch o san xuat

Nó T K 642 —> dung ch o ban han g va quan ly Nd T K 811 —> dung ch o hoat d on g khac Nó T K 241 -> dung ch o X D C B

Co TK 242 -> m dc phan bo

IIỊ CAC KHOAN NO PHAI THU:

1 K e to a n p h a i th u cu a k h a ch h a n g :

- Phai thu cua khach h a n g la kh oan tien ma k h a ch h a n g nd doan h n g h ie p d o mua san pham , h an g hoa, lao vu, dich vu ciia doanh n g h iep K h oan thu n ay p h at sin h g&n lien vdi qua trin h ban h an g va can đoc th eo doi ch i tie t th eo tdng k h a ch h a n g, don g thdi co b ien phap thu hoi nhan h ch on g , han ch e tin h tra n g bi ch iem d u n g von day đa, k h on g co kha n a n g thu hoị

- K e toan phai thu cua k h ach h a n g sii du n g T K 131 “Phai thu cua khach hang”

K et cau tai k h oan n ay n h d sau:

i jn Uf

N TK 131

K hoan tien k h ach h a n g nd do mua sp, h a n g hoa, dich vu

S D : K h oan tien khach h an g h ien con d a n g nd

- Khoan tien da thu đdc cua khach

t ■ ' i ; U i *•11 i > ■

hang

Tai khoan nay cung co the co so du ben Co bieu hien khoan tien k hach h a n g hien d a n g dn g trđc hoac so chenh lech nhan dng trdtic ltin hón so phai thụ

- N oi dung va phđng phap phan anh:

(1) K h oan tien ban han g chda thu đdc cua khach han g se ghi:Nd T K 131

Co TK 511 (711) —> gia ban Co T K 3331 thue G T G T

(2) K hoan ch iet khau thdóng mai giam gia va doanh thu cua hang bi tra lai tinh trd vao so tien k hach hang dang nó:

Nd T K 521Co 131

(3) K hoan ch iet khau thanh toan cho khach h an g đdc tinh trd vao so tien khach hang dan g nó se ghi:

N d T K 635

Co T K 131

(4) Khoan tien thu đdc cua khach han g hoac khach han g dng trdtic se ghi:N d T K 111, 112

C o T K 131

2 Ke toan phai thu khac:

- Phai thu khac la cac khoan phai thu k h on g thuoc noi dung phan anh ti T K 131 nhd thu do b&t boi thdting, cho m đn tam thtii, kh oan dem the chap k y quy, ky cđc, cac khoan phai thu do cac h oat d on g dau td m an g laị N goai ra no con bao gom ca tri gia cua tai san thieu chda xac dinh đóc nguyen nhan.

- Ke toan khoan phai thu k h ac sd dung T K 138 “P h ai thu k h ac”Ket cau ciia tdng T K n ay n hd sau:

N T K 138 C

- T ri gia T S thieu chda xac din h đdc nguyen nhan

- K hoan ph ai thu kh ac phat sin hSD : T ri gia T S thieu h ien ch da xd ly va k h oan phai thu k h ac h ien co

- K et chuyen tri gia T S thieu khi co quyet dinh xd ly

- K h oa n da thu đdc

* Npi dung va phtfctag phap phan anh:

Nó T K 138

C o TK 152, 155, 111

(2) Can c it ket qua xU ly de ghi:

No’ TK 138 —> bat boi thuóng

No" T K 642 —> tính vao chi phi kinh doanh

Nó T K 811 —> tinh vao chi phi h oat d on g khac Co T K 138

(3) Khi m ang tai san, tien dem the ch ap, ky quy, ky ctfóc hoac ch o muon se ghi:Nó T K 138

Co T K 111, 1 1 2, 152

(4) K hoan lai do hoat d on g dau tu tai ch in h m ang lai can phai thu se ghi:Nó T K 138

Co TK 511(5) Khi thu dúóc tien se ghi:

KE TO AN CAC YEU TO CO BAN CUA Q U A TRINH SAN XUAT KINH D O A N H

Ị KE TOAN TAI SAN CO DjNH:

1 C a c v a n d e c h u n g :

- TSC D la nhCTng tai san co the thiic hien diióc m ot hoac m ot so chiic nan g doc lap nao do, co gia tri lón va sii dung hoac phat huy dúóc tac dung tron g m ot thói gian daị Theo quy dinh hien nay thi de tró thanh T S C D ban than tai san phai co du 4 tieu chuan:

(1) ChAc chAn thu dúóc lói ich kinh te tron g tUóng lai tri viec sU dung tai san dọ(2) Nguyen gia tai san phai dtfóc xac djnh m ot cach dang tin caỵ

(3) Co thdi gian sri dung tri 1 nam trcf len.(4) Co gia tri tri 10.000.000 d tró len.

- T S C D tron g doan h n gh iep diióc chia thanh 2 loai: T S C D hriu hinh va T S C D vo hinh TSC D hriu hin h bao gom nhring T S C D co hinh thai vat chat cu the (n h a xiióng, may moc thiet bị ), con T S C D vo hinh chi ton tai ve m at gia tri chri k h on g bieu hien thanh m ot dang vat ch at cu the (bkng phat m inh sa n g che, lcfi the thucfng m ai, chi phi thanh lap doanh ngh iep ) N goai ra, ve m at phan anh cua ke toan thi ben canh T S C D hriu hinh va vo hinh can phan biet T S C D thue tai ch in h - thiic ch at T S C D thue tai chinh cung la T S C D hriu hinh hoac vo hinh dtfóc hinh thanh th on g qua tin dung trung va dai han co tin h ch a t dac b ie t nen dtfac to chric th eo doi rieng.

- TSC D la có só vat ch at ky thuat cua doanh n gh iep nen can dtfóc tra n g bi, quan ly va sri dung phu h op voi yeu cau tang curing hieu qua SX K D Ke toan T S C D can thiic hien tot cac n h iem vu:

+ Phan anh ch in h xac, day du so h ien co va tinh hin h tang, giam T S C D tren cac mat: so lifting, ch at luotag, k et cau va gia trị

+ Tin h toan ch in h xac so khau hao phai trich , d on g thdi phan bo k jp thdi, hcfp ly chi phi khau h ao vao cac doi ttfóng sri dung.

+ Phan anh va k iem tra ch at che chi phi sria chria TSC D

- T at ca cac loai T S C D deu phai duoc danh gia th eo nguyen giạ NO la gia tri ban dau, day du khi dria T S C D vao sri dung Tuy triidng h op tang T S C D ma nguyen gia TSC D hriu hin h dtfcfc xac din h nhu sau:

+ Mua s&m:

N gu yen gia = G ia mua thiic te + Chi phi trritic khi sri dung

+ X ay diing: N guyen gia la gia thanh thiic te cua con g trinh da hoan thanh hoac gia quyet toan co n g trinh khi duoc ban giao + chi phi truuc khi su dung.

+ N h an von cap:

N guyen gia la gia tri do noi cap th on g bao + chi phi trudc khi stf flung+ N han von lien doanh:

N gu yen gia la gia do hoi don g dinh gia xac djn h + chi phi truoc klu sU dung.N gu yen gia T S C D vo hinh cung duac xac dinh có só chi phi thiic te, de co duuc T S C D vo h in h dUa vao sii dung.

N gu yen gia T S C D thue tai chinh duoc xac djnh bao gom : gia trj hap ly cua tai san thue tai thai diem kho’i dau thue T S (neu gia tri h op ly cua T S thue ca o han gia trj hien tai cua khoan thanh toan tien thue toi thieu ch o viec thue T S thi tinh th e o gia trj hien tai ciia khoan thanh toan tien thue toi thieu); cac chi phi van ch u yen , b o c da, chi phi siia chtia, tan trang trUtic khi dua T S C D va o sii dung, chi phi lap dat, ch ;iy thu, thue va le phi trUoc ba (neu co)

N guyen gia ciia T S C D chi thay doi tron g cac trUong hop: lfip dat, xa y diing them thao do" bót m ot so bp phjjn cho TSC’ D da co: khi co quyet djnh dan h gia T S C D

N goai ra de phan anh gia trj hien con cua T S C D thi T S C D con duac dan h gia theo gia tri con lyị

G ia trj con lai = N guyen gia - G ia tri da hao m on

2 Ke toan tinh hinh tang giam TSCD hufu hinh va vo hinh:

ạ T K s i i d u n g :

T K 211 “T S C D ”; tai k h oan nay duac du n g den phan anh N G T S C D ta n g , gia m va

hien cọ K et c&u cua tai khoan nay nhu sau:

N T K 211 C

N guyen gia T S C D ta n g len SD: N guyen gia T S C D h ien co

N gu yen gia T S C D giam xu ong

T K 2 1 1 co 3 TK cap 2:

b K e t o d n T S C D t d n g le n :

(1) Khi doanh n gh iep mua sAm cac loai T S C D hCfu hinh hoac vo h in h , ke toan xac dinh N G de ghi:

N d T K 2111 (hoAc 2113) - » N guyen giaN o TK 133 —»T hue G TG T duoc khau trir

Co T K 111, 112, 331

Neu T S C D diicfc mua sAm bAng quy doanh n gh iep thi phai ket chuyen tAng N V K DNtf T K 415 “ Cac quy” cua doanh n ghiep

Co T K 411

(2) Khi doanh n gh iep tien hanh con g tAc xay diing co- ban thi cac khoan chi phi xay diing phat sinh (do tii lam hoac tra cho ngiicfi nhan thau) se ghi:

No" T K 241 “X ay diing co’ ban dor d a n g”C o cac T K 334, 338, 152, 214, 331

Sau do khi co n g viec xay diing hoan thanh phai xac dinh nguyen gia de ghi:Nó T K 2111 (2113 ) —> N guyen gia

Co T K 241

Neu con g viec xa y diing do cac quy dai tho thi khi xav diing x o n g phai tien han h ket chuyen tAng N V K D nhu- dA neu o* (1).

(3) Khi doanh n g h iep nhan duoc T S C D do diióc cap hoac nhan von lien doanh can phai xac dinh nguyen gia de ghi:

Nó T K 2111 (2113)Co T K 411

c K e to d n T S C D g i a m x u o n g :

* N htfong ban: Khi doan h n g h iep nh iion g ban cac T S C D k h on g can du n g ke toan phai

phan anh cac noi dung:(1) Ghi giam T S C D :

Ncr T K 214 —> gia tri de hao m onNor T K 811 - » gia tri con lai

C o T K 2111 (2 1 1 3 ) N gu yen giă2) K hoan thu dtfcfc do nhiTong ban:

Ncf T K 1 1 1, 112, 131

(3) K hoan chi phi phat sinh de thiic hien con g viec nhiicfng ban Ncf T K 811

Co T K 111, 112,

* Tlmnh ly T S C D : Khi thanh ly nhufng T S C D k h on g con sii dung duac phai phan

anh cac noi dung:

(1) G hi giam T S C D phan anh gion g nhu (1) ó phan nhuóng ban:

Tuy nhien neu T S C D da khau hao du thi tro n g but toan tren k h on g co T K 811.(2) P h an anh chi phi p h at sinh de thiic hien co n g viec th an h ly

N q T K 811

C o T K 334, 338, 111

(3) Phan anh khoan thu diióc do con g viec thanh ly m a n g lai:Nó T K 111, 112, 152 (phe lieu, phu tung)

C o T K 711

C o T K 3331 Thue G T G T (neu co)

* K hi p h d t hien T S C D bi mat, th ieu cliita xdc din h di/gc n guyen nlian se g h i:

Nó TK 2 1 4 - 4 gia tri da hao m on

Nó T K 138 —> gia tri con lai

C o T K 2111 —» N guyen gia

3- KE TOAN TSCD THUE TAI CHINH

6.2.1- Tdi k h oa n k e toan

K e toan T S C D thue tai ch in h suf dung T K 212 - T a i san co dinh thue tai ch in h T ai khoan nay ph an anh gia tri h ien co va tin h h in h b ie n d on g ciia toa n bo T S C D thue tai ch in h cua doan h ngh iep.

Ke todn TK 2112■ TSCD thue tdi chinh cdn ton trong cdc quy dinh sau:

1 T ai k h oan n ay dung ch o doanh n g h iep thue h a ch toa n nguyen gia cua T S C D di thue tai chin h D ay la nhufng T S C D chiia thuoc qu yen sd hufu ciia doan h n g h ie p nhiing doan h n g h iep co n g h la vu va trach n h iem p h ap ly quan ly va suf dung n h u tai san cua doan h ngh iep.

2 K hong phan anh vao tai khoan nay gia tri ciia cac T S C D di thue hoat dong.3 Tai khoan 2 1 1 2 dugc md chi tiet de theo doi tirng loai, tirng TSC D di thuẹ

4 Viec ghi nhan nguyen gia cua TSC D thue tai chinh tai thói diem khói dau thue dirge thiTc hien theo quy dinh cua chuan muc ke toan so 06 "Thue tai san" Sau thdi diem do, ke toan TSC D thue tai chinh tren T K 212 dirge thue hien theo quy dinh cua chuan

mUc ke toan so 03 "TSCD hufu hinh".

5 So thue G T G T ben thue phai tra cho ben cho thue theo dinh ky nhan dugc hoa don thanh toan tien thue tai ch inh dugc hach toan nhu sau:

- TrUdng hgp TSC D thue tai chinh dung vao hoat dong SXK D hang hoa, dich vu thuoc doi tugng chiu thue G TG T tinh theo phuong phap khau trir thue thi so thue G TG T phai tra tdng ky dugc ghi vao ben Ng T K 133- Thue G TG T dugc khau trCr (1332);

- TrUdng hgp T S C D thue tai chinh dung vao hoat dong SX K D h a n g hoa, dich vu thuoc doi tugng k h on g chiu thue G T G T hoac chiu thue G TG T tinh theo phUdng phap true tiep thi so thue G T G T phai tra tung ky dugc ghi vao chi phi S X K D trong kỵ

K et cdu vd n oi d u n g p h d n anh ciia Tdi k h oa n 2 1 1 2 - T S C D th u e tdi ch in h

B e n Nd:

N guyen gia ciia T S C D thue tai ch inh tang.B e n C o:

Nguyen gia ciia T S C D thue tai ch in h giam do chuyen tra lai cho ben ch o thue khi het han hgp d on g h oac mua lai thanh T S C D ciia doanh nghiep.

S o d if b e n Ncf:

Nguyen gia ciia T S C D thue tai ch in h hien cọ

6.2.2- Phuong phap ke toan cac hoat dong kinh te lien quan den thue tai san la thue tai chinh

1- Khi phdt sinh cdc chi p h i trifc tiep ban đu lien quan den tdi sdn th u e tai chinh trade khi nhan tdi sdn th u e n h u đm phdn, ky k et h op đng , g h i:

Nof T K 242 - Chi phi tra trudc dai han C o cac T K 1 1 1, 112

2- Khi ch i tien tfng triidc khoan tien th u e tdi clu n k , ky qu y đm bao viec thud tdi

sdn, g h i:

N g T K 342- N g dai han (So tien thue tra trUóc - neu co)N g T K 244- K y quy, ky cugc dai han

C o cac T K 1 1 1, 112

3 - T n id n g h op n o gd'c phdi trd ve th u e tdi ch in h xdc din h th eo g id m ua ch iia co

thud G T G T md ben ch o thud đ trd khi m ua TS C D d e ch o thuẹ

cac chufng tti co lien quan phan anh gia tri T S C D thue tai ch in h th eo gia chiia co thue G T G T dau vao, ghi:

Nó TK 212- T S C D thue tai ch in h (G ia chiia co thue G T G T )

Co T K 342 - N g dai han (G ia tri hien tai ciia khoan th an h toan tien thue toi thieu hoac gia tri hóp ly cua tai san thue trti (-) So nó goc phai tra ky nay)

Co T K 315 - Nd dai han den han tra (S o ng goc phai tra k y nav).

b) Chi phi trgc tiep ban dau lien quan den h oa t d on g thue tai ch in h di/gc ghi nhan vao nguyen gia T S C D thue tai ch in h , ghi:

N g T K 2112 - T S C D thue tai chinh

Co T K 242 - Chi phi tra tri/tic, hoac

Co cac T K 111, 112 (So chi phi true tiep lien quan d en h oa t d o n g thuephat sin h khi nhan tai san thue tai ch in h ).

c) Cuoi nien do ke toan, can cti vao hgp d on g thue tai san xac din h so n g g o c thue tai ch in h den han tra tron g nien do ke toan tiep theo, gh i:

N g T K 342- N g dai han

Co T K 315- N g dai han den han trạ

d) D inh ky, nhan dirge hoa dón thanh toan tien thue tai ch in h :

- Trirting hgp T S C D thue tai ch in h dung vao hoat d o n g san xuat k in h d oa n h han g hoa, dich vu thuoc doi tugn g chiu thue G T G T tinh th eo phiTóng phap khau trti thue:

+ Khi xuat tien tra ng goc, tien lai thue va thue G T G T ch o dón vi ch o thue, ghi:N g T K 635- Chi phi tai ch in h (T ien lai thue tra ky n ay)

N g T K 315- N g dai han den han tra (N g goc tra ky n ay)

Ng T K 133- Thue G T G T dugc khau trti (1332)

C o cac T K 111, 112.

+ K hi nhan dugc h oa dcfn th a n h toa n tien thue tai san nh u n g d oa n h n g h ie p chua tra tien ngay, can cti va o h oa dón p h an anh so n g phai tra lai thue tai ch in h va so thue G T G T vao T K 315- N g dai h an den han tra, ghi:

N g T K 635- C h i phi tai ch in h (T ie n lai thue)N g T K 133- Th ue G T G T dugc khau trti (1 3 3 2 )

Co T K 315 - N g dai han d en han trạ

- TrUting hgp T S C D thue tai ch in h dung vao hoat d o n g san xuat, k in h d oa n h h a n g h oa, dich vu thuoc doi tu gn g k h o n g chiu thue G T G T hoSc chiu thue G T G T tinh th eo p h u on g phap trUc tiep:

N g T K 635- Chi phi tai ch in h (Tien lai thue tra ky nay)N g T K 315- N g dai han den han tra (N g goc tra ky nay)N g T K 154, T K 642 (So thue G T G T tra ky nay)

C o cac TK 111, 112.

+ Khi nhan dirge hoa don thanh toan tien thue tai ch in h nhiTng doanh n ghiep chi/a tra tien ngay, can cuf va o hoa don phan anh so n g phai tra lai thue tai ch inh va so thue G T G T phai tra va o T K 315- N g dai han den han tra, gh i:

N g T K 635- Chi phi tai chinh (T ien lai thue)N g T K 154, T K 642 (S o thue G TG T)

Co T K 315- N g dai han den han trạ

4- TrUdng h op n o g o c p h a i tra vd th u e tai chinh xdc dinh th eo gid m ua co th u e G T G T md bdn ch o thud da trd kh i mua T S C D d e ch o thud:

a) Khi nhan T S C D thue tai chinh ben di thue nhan ng ca so thue G T G T do ben cho thue da tra khi mua T S C D de cho thue ma ben thue phai hoan lai ch o ben cho thue, ke toan can cuf vao hgp d on g thue tai ch in h va cac chufng tir lien quan phan anh gia tri T S C D thue tai ch in h th eo gia chiTa co thue G T G T phai hoan lai ch o ben cho thue, ghi:

Ng T K 2112 - T S C D thue tai chinh (G ia chua co thue G T G T )

Ng T K 138 - Ph ai thu khac (So thue G T G T dau vao cua T S C D thue tai ch in h )Co T K 315 - N g dai han den han tra (So ng phai tra ky nay co ca

thue G T G T )

Co T K 342 - N g dai han (G ia tri h ien tai ciia k h oan thanh toan tien thue toi thieu hoac gia tri hgp ly cua tai san thue triT (-) So ng phai tra ky nay co n g (+) So thue G T G T ben thue con phai tra dan tron g suot thói han thue).

b) Chi phi true tiep ban dau dugc ghi nhan vao nguyen gia T S C D thue tai chin h ,ghi:

N g T K 2112 - T S C D thue tai chinh

C o T K 242 - C h i phi tra trUóc dai han

Co cac T K 111, 112 (C hi phi true tiep p h at sin h lien quan den hoat dongthue tai ch in h khi n h an tai san thue tai c h in h ).c) Cuoi n ien d o ke toa n , can cuf vao hgp d on g thue tai ch in h xac din h so ng goc thue tai ch in h den han tra tro n g nien do ke toan tiep th eo, ghi:

N g T K 3 4 2 - N g dai han

C o T K 315- N g dai han den han trạ

- Khi chi tien tra no goc va tien lai thue tai san ch o don vi ch o thuẹ gh i:Nó T K 635 - Chi phi tai chinh (T ien lai thue tra ky nay)

Ntf T K 315 - Nó dai han den han tra (Ncf goc phai tra ky nay co ca thue G T G T ) C o cac TK 111 112 .

- Can cuf vao hoa đn thanh toan tien thue phan anh so thue G T G T phai thanh toan cho ben ch o thue tron g kv, ghi:

Nó T K 133 - Thue G T G T difóc khau trir (1 3 3 2 ), hoac

Nó cac T K 151, 642 (Thue G T G T tinh th eo phiitfng phap trúc tiep hachtoan vao chi phi S X K D tron g ky)

Co T K 138 - Phai thu khac.

- Khi nhan dúóc hoa dón thanh toan tien thue tai chinh nhiing d oa n h n g h iep chiia tra tien ngay, can cuf vao hoa dón phan anh so lai thue tai ch in h phai tra ky n ay vao TK 315- Nó dai han den han tra, ghi:

Nó T K 635 - Chi phi tai chinh

Co T K 315- Nó dai han den han tra (T ien lai thue phai tra k y nay).

- Can cd hoa dón thanh toan tien thue phan anh so thue G T G T diiac khau trtf

hoac tinh vao chi phi trong ky g ion g nhii triiong h op chi tien tra nó khi nhan ditochoa dón.

5 - Khi tru p h i cam het sii d u n g von phai trd ch o ben ch o th u e tai san, g h i:

Nó T K 635 - Chi phi tai chinhCo cac TK 1 1 1 1 1 2

6- Dinh ky, k e todn tinh, trich khdu hao T S C D th u e tdi ch in h vdo ch i p h i sdn xudt, kinh doanh hoc/c von hoa vdo gid tri tdi sdn d o dang, g h i:

Nó cac T K 154 642, 241

Co T K 214 - Hao m on T S C D thue tai ch in h (2142 ).D ong thói ghi dón ben Ncf T K 009- N guon v on khau h a o T S C D

7- K hi tra lai T S C D th u e tdi chinh th eo qu y din h cu a h op d o n g th u e ch o ben cho

thue, k e todn g h i giam gid tri T S C D th u e tdi ch in h , g h i:

Ncf T K 214 - H ao m on T S C D (2 1 4 2 )

C o T K 2112 - T S C D thue tai ch in h

8■ TrUdng h op tro n g h op d o n g th u e tai sdn qu y dinh ben di th u e ch i th u e h et m ot phan gid tri tai sdn, sau d o m ua lai thi khi nhan ch u yen g ia o qu yen s o huu tai sdn, ke toan g h i gia m T S C D th u e tdi ch in h vd g h i td ng T S C D lulu hinh th u oc s o hdu cua doanh n g h iep :

N g T K 2114 - T S C D hufu hinh

Co TK 2112 - TSC D thue tai chinh.- So tien tra khi mua lai T S C D thue tai ch in h , ghi:

N g T K 2114- T S C D hufu hinh Co cac T K 111, 112.

D on g thgi chuyen gia tri hao m on, ghi:

N g T K 2142 - H ao m on T S C D thue tai chinh Co TK 2141 - H ao m on T S C D hufu hinh.

4 KE TOAN KHAU HAO TSCD

- Khau hao T S C D la noi dung rat quan tron g tron g ke toan T S C D a doanh nghiep

Xac dinh dung dAn so khau hao phai tinh va phan bo phu hgp vao cac doi ttfgng stf dung T S C D vtfa bao dam co du nguon von de tai tao T S C D , tra ng vaỵ vtfa bao dam hach toan dung dAn chi phi S X K D de tinh dung gia thanh san pham va ket qua kinh doanh.

Khau hao T S C D la phan gia tri cua T S C D dtfgc tinh chuyen vao chi phi SX K D nen m ot mat no lam tAng gia tri hao m on, m at khac lam ta n g chi phi SXKD

- Khau hao T S C D phai dtfgc tinh han g th an g de phan bo vao chi phi ciia cac doi tugng suf dung Mtfc khau hao han g th an g dtfgc xac dinh th eo con g thtfc:

Mtfc khau hao Mtfc khau hao Mtfc khau hao

Mtfc khau hao ,

= trung binh dau + tan g them tron g - giam but tron g

cua thang nay ,

th a n g nay th an g nay th a n g nay

Mtfc khau h ao tan g giam dtfgc xac dinh th eo nguyen tAc viec trich h oac thoi trich khau hao T S C D dtfgc thtfc hien bAt dau ttf n gay (th eo so ngay cua th a n g ) m a T S C D tAng, giam h oac ngtfng tham gia vao h oat d on g k in h doanh.

*

Mtfc tinh khau hao h a n g th a n g ciia 1 T S C D dtfgc xac din h th eo co n g thtfc:

i s , N gu yen gia

Mtfc khau h a o h a n g th a n g = — -2— 7— 2 -So nam stf d u n g x l2

Th an g nam

Don vi:

- Ko loan khau hao T S C D tron g doanh n gh iep suf dung T K 214 “ h ao m on T S C D ” ket cau ciia TK nav nhtf sau:

N 21 I C

G ia trj hao m on giam Gia tri hao m on tan g

SD: gia tri h a o m on h ien coT K nay co 3 T K cap 2:

- T K 2141 “ H ao m on T S C D htfu h in h ”- T K 2142 “H ao m on T S C D ch o thue”- T K 2143 “ H ao m on T S C D vo h in h ”

N goai ra ke toan con suf dung T K 009 “N guon von khau h a o ” D ay la tai khoan ngoai hang, ghi don va co k et cau:

Ben Noi: N guon von khau hao ta n g len do trich khau haọ

Ben Co: N guon von khau hao giam xuong do sii dung, nop, tra noDii No-: N guon von khau hao hien con.

- Noi dung va phtfdng phap phan anh:

N o T K 154, 642 C o T K 214 d o n g thoi ghi don Nó TK 009

(2) Khi nop khau hao ch o cap tren, cho nha ntfdc se ghi:N o T K 411

C o TK 111, 112 don g thói ghi Co T K 009

(3) Khi dung tien trich khau hao do tra nó vay hoAe no thue tai ch in h se ghi:N o T K 3112, 3388

C o TK 111, 112 d on g thdi ghi den C o T K 009.

Neu mua sAm T SC D , X D C B bAng nguon von khau hao thi khi ghi tang T S C D cung phai ghi dón co T K 009.

5 K e t o a n siifa ch u fa T S C D :

- Siia chtfa T S C D nhAm duy tri nAng ltfc hoat d on g cua T S C D trong thói gian stf dung Sufa chtfa T S C D dtfóc ch ia lam 2 loai: siia chtfa nho va siia chtfa lón.

- Stfa chtfa nho co the xay ra bat kv luc nao va thtfóng la chi phi phat sinh it nen dtfóc tinh het va o chi phi cua doi ttfóng stf dung TSC D Khi phat sinh chi phi stfa chtfa nho ke toan se gh i:

Nó T K 151, 642 —» doi ttfóng chiu chi phi

C o T K 334, 338, 152, -> chi phi stfa chtfạ

- Stfa chtfa lón la loai stfa chtfa khi T S C D bi htf hxmg nang thdi gian stfa chtfa k eo dai, TSC D phai ngtfng h oat don g, chi phi stfa chtfa phat sin h Ion non can dtfóc phan bo dan vao chi phi cua doi ttfóng sii dung.

(1) Khi tien hanh S C L T S C D thi cac khoan chi phi phat sin h dtfpc tap hop:Nó T K 241 (chi tiet S C L )

C o T K 334, 338, 152, 111, 331

(2) Khi con g viec S C L h oan th an h phai cAn ctf va o ch i phi SC thtfc te de ch u yen thanh chi phi tra trtfóc.

Nó T K 142

C o T K 241

(3) Dinh ky (h a n g th a n g ) tien h an h phan bo dan chi phi S C L va o cac doi ttfpng stf dung T S C D

Np T K 154, 642 ,

Ghi ch u : Cac doanh n ghiep nop thue G TG T theo phifong phap trifc tiep do thui*

gia tri gia tan g dau vao k h on g du’óc khau trtf nen dtfgc tin h va o nguyen gia T S C D mua Stlm (ca c doanh n ghiep nay k h on g stf dung TK 133)

IỊ KE TOAN VAT LIEU - DUNG CU:

1 C ac v a n de ch u n g :

- V at lieu la doi tugng lao d on g tham gia trtfc tiep vao qua trin h san xuat de tao nen thtfc the ban than san pham Vat lieu chi stf dung dtfgc tron g m ot chu kv san xuat, thay doi hinh dan g ban dau sau qua trinh stf dung va ch uyen toan bo gia tri vao gia tri cua san pham dtfgc san xuat.

- V at lieu gom nhieu loai va bien don g thuting xuyen tron g qua trin h stf dung, do vay viec to chtfc th eo doi chi tiet vat lieu ó phdng ke toan can dtfgc thtfc h ien chiit che, thtfafng xuyen de bao ve an toan cung nhtf quan lv tot tinh hin h cu n g cap , dtf trtf va stf dung vat lieụ

- Ke toan vat lieu can thtfc hien tot cac nhiem vu:

(1) P h an anh chinh xac, kip thgi tinh hinh nhap, xuat, ton kho ciia ttfng loai vat lieu tren cac mat so lugng, chat lugng, gia tri; kiem tra chat che dinh mtfc dtf trtf vat lieụ(2) T in h toan va phan bo ch in h xac chi phi vat lieu stf dung ch o ttfng doi ttfgng SXKD.

- Ddu/i gid vat lieu, d u n g cu nhap va xudt cdn th eo hiidng đn so u :

+ V a t lieu nhap:

(1) Mua vao:

G ia nhap _ G ia mua ghi Chi phi thu mua K h oa n giam gia,

k h o tren hoa don thtfc te dtfgc htfdng

(2) Ttf san xuat:

G ia nhap kho = G ia th a n h thtfc te san xuat (h oa c ch e b ie n ) h oa n thanh(3) Thue ngoai ch e bien:

• Chi phi van

G ia thtfc te cua - ■

G ia nh ap Chi phi ch e b ien ch u yen , b oc đ

= vat lieu dem ch e + + J

k h o , th a n h toa n va t lieu luc dem

b ien •

di va dem ve

(4) Dugc cap:

G ia nh ap _ G ia do d on vi C h i phi van

k h o ca p th o n g b ao ch u yen b oc đ

(5) N han von lien d oan h : gia n h a p kho la gia th oa thuan gitfa ca c b en gop von + V a t lieu xuat: