BQ GIAO DUG VA DAO TAO TRUONG DAI CUU LONG • HOC • DANG THI NGOC LAN NGUYEN HOANG THANH TRUC - HUYNH MINH DOAN GIAO TRINH KE TOAN TAI CHINH Vinh Long - 2020 LCH NOI DAU f ? Ke toan tai chinh la mot bo phan co ban he thong ke toan doanh nghiep hien va la mon hoc chuyen nganh quan trong chuong trinh dao tao cua nganh Ke toan, Kiem toan Vdi muc tieu ddi moi phuong thuc dao tao cho I phu hop vbi muc tieu dao tao, dam bao tinh hien dai, phu hop z Ar '■ ; r vbi tien trinh hoi nhap khu vuc va qudc te Ben canh de , ' • r dap ung nhu cau ve tai lieu giang day, hoc tap, nghien cuu ke , toan cho sinh vien, chung tbi da tien hanh bien soan giao trinh I ; •Ke' toan tai chinh Trong i pham vi giao trinh - nay, chung tbi ;i | ' I \ r X I tap trung gibi thieu cac phan hanh ve ke toan tien va cac i khoan phai thu, ke toan hang ton kho, ke toan tai san co dinh, ke toan no phai tra, ke toan doanh thu, chi phi va xac dinh ket qua kinh doanh doanh nghiep Cudi moi chuong deu co cac cau hoi trac nghiem va bai tap de cung cd, mo rdng va nang cao kien thuc cho ngubi hoc Tai lieu duoc bien scan nham he thong hda nhung van de ly luan lien quan den cac phan hanh ke toan neu tren, dong thoi giup cho ngubi hoc ren luyen ky nang thuc hanh thong qua nhung tinh hudng thuc te phat sinh tai cac doanh nghiep ■ Mac du da co nhi£u cd gang qua trinh bien soan, nhung khdng the tranh khdi nhung thieu sot Chung tdi hy x f 't vong se nhan duqc nhieu y kien dong gdp eua quy ban doc de giao trinh cang hoan thien han TAP THE TAG GIA I I I DANH MUC TU VIET TAT VAS TGNH TSCD GTGT HDBH HD CCDC TNHHMTV BHXH BHYT BHTN KPCD KTPL PTKH&CN Chuan muc ke loan Viet Nam Tien gm ngan hang Tai san cd dinh Gia tri gia tang Hoa aon ban hang Hoadon Cong cu dung cu Traci! nhiem hfhi han mot vien Bao hiem xa hoi Bao hiem y te Bao hiem that nghiep Kinh phi cong doan Khen thuong phuc loi Phat tridn khoa hoc va cong nghe i I i i I MUC LUC CHtTO’NG 1: TONG QUAN VE KE TOAN TAI CHINH TRONG DOANH NGHIEP 1.1 CHUG NANG VA DOl TUONG PHUC VU CUA k£ TOAN TAI CHINH 1.1.1 Chuc nang cua ke toan tai chinh 1.1.2 DOi tuang phuc vu cua ke toan tai chinh 1.2 MOI TRUING PHAP LY CUA KE TOAN TAI CHINH ; 1.2.1 Luat ke toan : 1.2.2 Chuan muc ke toan Viet Nam (VAS) 1.2.3 Che ke toan : : 1.3 CAC NGUYEN TAG KE TOAN CO BAN, CAC ■ YEU TO CUA BAO CAO TAI CHINH VA GHI NHAN ; CAC YEU TO CUA BAO CAO TAI CHINH THEO I: CHUAN MU’C CHUNG (VAS 01)I ; • i i ■ , r , r ; I - 1.3.1 Cac nguyen tac -ke- toan cor ban i 1.3.2 Cac yeu to cua bao cao|tai chinh 12 I 1.4 TO CHtre CONG TAG KE TOAN TAI CHINH TRONG DOANH NGHIEP ! 18 1.4.1 To chuc van dung he tnong chung tu ke toan 18 1.4.2 To chuc van dung he thong tai khoan ke toan 19 1.4.3 To chuc van dung hinh thuc sd ke toan 19 1.4.4 Td chuc van dung hinh thuc to chuc cong tac ke toan 21 1.4.5 To chuc cong tac kiem tra ke toan 22 CHUONG 2: KE TOAN TIEN, CAC KHOAN PHAI THU VA CAC KHOAN UNG TRVO’C 26 2.1 KE TOAN VON BANG TIEN : 26 2.1.1 Nhung van de chung 26 2.1.2 Ke toan tien mat 27 2.1.3 K6 toan tien gui: ngan hang 38 2.1.4 Ke toan tien darig chuyen 50 2.1.5 Thong tin trinh bay tren bao cao tai chinh .55 2.2 KE TOAN CAC KHOAN PHAI THU , , I 2.2.1 Nhung van de chung .56 2.2.2 Ke toan phai thu cua khach hang 57 2.2.3 Ke toan phai thu khac 65 2.2.4 Ke toan du phong phai thu kho doi 73 2.2.5 Thong tin trinh bay tren bao cao tai chinh 78 2.3 KE TOAN CAC KHOAN UNG TRU’OC 79 2.3.1 Ke toan tam ung : 79 2.3.2 Ke toan chi phi tra truoc 85 r \ f f .56 I I I I r 2.3.3 Ke toan cam cd, the chap, ky quy, ky cuoc 90 2.3.4 Trinh bay thong tin tren bao cao tai chinh 96 CHUONG 3: KE TOAN HANG TON KHO 107 3.1 NHUNG VAN DE CHUNG VE HANG TON KHO 107 3.1.1 Khai niem 107 3.1.2 Phuong phap ke toan hang ton kho 108 3.1.3 Phuong phap tinh gia hang ton kho 110 3.2 KE TOAN CHI TIET HANG TON KHO 113 I I 113 3.2.1 Phuong phap the song song 3.2.2 Phuong phap so doi chieu luan chuyen 115 3.2.3 Phuong phap so so du 116 3.3 KE TOAN TONG HOP HANG TON KHO THEO PHUONG PHAP KE KHAI THUOnG XUYEN 119 3.3.1 Ke loan nguyen vat lieu va cong cu dung cu 119 3.3.2 Ke toan hang hoa 3.3.3 Ke loan du phdng giam gia hang tdn kho 135 142 3.4 KE TOAN HANG TON KHO THEO PHUONG PHAP KIEM KE DINH KY 147 3.4.1 Tai khoan su dung 147 3.4.2 Phuong phap hach toan 148 3.5 TRINH BAY THONG TIN TREN BAO CAO TAI CHINH 151 3.5.1 Bang can doi kd toan 151 I 3.5.2 Bao cao ket qua kinh dpanh 3.5.3 Thuyet minh bao cao tai chinh x r •» I x 152 152 166 CHVONG 4: KE TOAN TAI SAN CO DINH t A _ l _ 4.1 NHUNG VAN DE CHUNG 4.1.1 Khai niem ! 4.1.2 Phan loai 4.1.3 Nguyen tac quan ly tai san cd dinh 4.2 TINH GIA TAI SAN CO DINH 4.2.1 Nguyen gia cua tai san co dinh hun hinh i66 166 167 170 171 171 f 4.2.2 Nguyen gia cua tai san co dinh vo hinh 175 4.3 KE TOAN CHI TIET TAI SAN CO DINH 177 4.4 KE TOAN TONG HOP TAI SAN CO DINH 182 4.4.1 Chung tu su dung va trinh tu luan chuyen chung 182 tu 4.4.2 Tai khoan su dung 183 4.4.3 Ke toan tang tai san co dinh 185 r I 4.4.4 Ke toan giam tai san cd dinh 193 4.5 KE TOAN KHAU HAO TAI SAN CO DINH 202 : 4.5.1 Khai riiem 202 ! j 4.5.2 Nguyen tac trich kh4u hao tai san cd dinh 203 i _ ~ , ' ' I I '111' z ’ X z ! 4.5.3 Xac dinh thdi gian trich khau hao cua tai san cd , 205 j j : dinh ; 4.5.4 Cac phuong phap tinh khau hao 206 4.5.5 Chung tu su dung 212 4.5.6 Tai khoan su dung 212 4.5.7 Phuong phap hach toan 214 4.6 KE TOAN SLTA CHLfA TAI SAN CO DINH 218 4.6.1 Ke toan sura chua nho tai san c6 dinh 218 4.6.2 Ke toan sua chua Ion tai san co dinh 220 4.7 TRINH BAY THONG TIN TREN BAO CAO TAI CHINH 226 4.7.1 Bang can doi ke toan ,.226 4.7.2 Ban thuyet minh bao cao tai chinh 226 CHtfONG 5: KE TOAN NO PHAI TRA 237 5.1 NHUNG VAN DE CHUNG i 237 ! I | 5.1.1 Khai niem 237 5.1.2 Phan loai; 238 5.2 KE TOAN KHOAN PHAI TRA CHO NOLTdl BAN 239 5.2.1 Noi dung 239 5.2.2 Chung tu su dung 239 5.2.3 Tai khoan su dung 240 5.2.4 Phuong phap hach loan 241 5.3 KE TOAN KHOAN PHAI TRA NGUdl LAO DONG VA CAC KHOAN TRICH THEO LLTONG 248 5.3.1 Ke loan khoan phai tra ngudi lao dong 248 f 5.3.2 Ke loan cac khoan trich theo luong 257 5.3.3 Ke loan trich trudc tien luong nghi phep cua cong nhan san xuat J 264 5.4 KE TOAN QUY KHEN THUCiNG, PHUC L01.266 5.4.1 Khai niem 266 5.4.2 Tai khoan su dung 267 5.4.3 Phuong phap hachtoan hach toan .: .268 I 5.5 KE TOAN QUY PHATi TRIEN KHOA HOC VA CONGNGHE : ! J 272 5.5.1 Khai niem ■ 272 5.5.2 Tai khoan su dung 272 5.5.3 Phuong phap hach loan 274 5.6 KE TOAN CAC KHOAN PHAI TRA KHAC 279 5.6.1 Khai niem 279 ' \ X Gia tn cong cu, dung cu xuat dung phan bo nhieu lan se: r r a Lam anh huang den chi phi san xuat kinh doanh cua ky ke toan hien hanh b Lam anh huang den chi phi san xuat kinh doanh cua nhieu ky ke toan \ r c Lam giam doanh thu cua ky ke toan hien hanh d Tat ca d£u dung Khoan nao sau day khong duac tinh vao gia von hang ban: a Khoan du phong giam gia hang ton kho b Khau hao bat dong san dau tu c Khoan du phong no phai thu kho doi d Tat ca deu sai Chi phi ban hang la: a Toan bo chi phi phat sinh tao nen gia tri pham b Toan bo chi phi phat sinh qua trinh tieu thu pham, hang hoa, dich vu c Chi phi de co duoc hang hoa d Chi phi nhan vien phan xuong 10 Chi ti£n boi thucmg vi pham cam ket giao hang cho khach hang bang tien gui ngan hang 5.000.000d, ke toan ghi nhan: a Nq TK 627 5.000.000/ Co TK 112 S.OOO.OOOd b Nq TK 642 5.000.000/ Co TK 112 5.000.000d 389 i I; c Ng TK 811 5.000.000/ Co TK 112 5.000.000d d Ng TK 635 5.000.000/ Cd |TK 112 5.000.000d 11 Doanh nghiep nhan dugc tien mat dai ly giao ve khoan ban hang gdm 3.000SP, gia ban chua thue 50.000d/SP, thue GTGT 10% Doanh nghiep da tru cho dai ly hoa hdng ban hang 3% gia chua thue, ke toan ghi nhan: a Ng TK 111 160.500.000 No,TK641 4.500.000 C6TK511 150.000.000 Co TK 3331 15.000.000 b.NoTK 111 160.500.000 C6TK511 150.000.000 Co TK 3331 15.000.000 c.NoTK 111 160.500.000 No TK635 4.500.000 C6TK511 150.000.000 Co TK 3331 15.000.000 d NoTK 111 160.500.000 Ng TK811 4.500.000 Cd TK511 150.000.000 Co TK3331 15.000.000 12 Tien thue nha ma cong ty ABC (co nam tai chinh bat dau tu 1/1) da tra cho thdi gian 1/10/N-l ddn 30/9/N la 120 trieu dong, tien thue tra cho thdi gian 1/10/N den 30/9/N+l la 390 160 trieu dong Chi phi ve tien thue nha tinh vao chi phi kinh doanh nam N cua cong ty ABC se la: a 120 trieu b 130 trieu c 150 trieu d 160 trieu 13 Trong doanh nghiep phat sinh lai tien vay, ke toan ghi nhan: a No TK 635/Co TK 112 b NoTK 635/C6TK335 c NoTK 635/ C6TK242 d Tat ca deu dung 14 Khoan nao sau day khong dupe ghi nhan la khoan giam doanh thu: a Thue xuat khau b Thue tieu thu dac biet c Thue GTGT khau tru d Giam gia hang ban 15 Trong thang 4, doanh nghiep ban san pham thu tien mat 20.000.OOOd, thu bang tien gui ngan hang 30.000.000d, cung cdp dich vu cho khach hang chua thu tien 10.000.000d, khach hang tra no 5.000.OOOd, khach hang ung tiSn truoc 20.000.OOOd Vay doanh thu thang cua doanh nghiep la: a 85.000.000d b 55.000.000d c 50.000.OOOd d 60.000.000d 391 I' I: 16 Ngay 1/10/N, edng ty PTL (cd nam tai chinh bat dau ! tu 1/1) nhan dugc vao tai khoan tien gui so tien 160 trieu i nguoi di thue toan tien thue thidt bi den 30/9/N+l Doanh thu cua nghiep vu nam N cua cong ty PTL tren bao cao tai chinh se la: | a 160 trieu b 80 trieu c 40 trieu d 30 trieu 17 Tien phat qua han thu duoc nguoi di vay toan chain dugc hach toan vao: a Doanh thu boat dong tai chinh b Doanh thu ban hang va cung cap dich vu c Thu nhap khac d Tat ca deu dung 18 Doanh nghiep dugc tang Id dat tri gia ty, chi phi doanh nghiep bo de den bu giai phdng mat bang Id dat la 100.000.000d, ke toan ghi nhan: a Ng TK 213: ty/ Cd TK 711: ty b Ng TK 213: 2,1 ty/ Cd TK 711:2,1 ty c Ng TK 213: ty/ Cd TK 511: ty d NgTK213: 2,1 ty/Cd TK 511: 2,1 ty 19 Khi/ doanh nghiep thu hd don vi ban mot khoan tien \ ban hang, so tien dugc doanh nghiep ghi nhan tren tai khoan: a Tai khoan 511 b Tai khoan 711 c Mot tai khoan phan anh no phai tra thich hop 392 d Mot tai khoan phan anh no phai thu thich hop 20 Chi phi thue thu nhap doanh nghiep phai nop duoc xac dinh: a Thu nhap chiu thu£ x Thue sudt thu6 thu nhap doanh nghiep I b Loi nhuan kinh doanh x Thue suat thug thu nhap doanh nghiep c (Thu nhap chiu thue + Cac khoan dieu chinh tang giam) x Thue suat thue thu nhap doanh nghiep d Loi nhuan truoc thu£ x Thu6 suit thu£ thu nhap doanh nghiep BAI TAP CHVONG Bai Cong ty Thanh Nhan tinh thue GTGT theo phuong phap khau tru, hach toan hang ton kho theo phuong phap ke khai thuong xuyen, xuAt kho theo phuong phap FIFO Tinh hinh tieu thu va toan tien hang ve tieu thu san pham M.01 qua dai ly LO cua cdng ty rihu sau: I Tinh hinh ddu thdng 5/N: - Thanh pham ton kho: 5.000 san pham M.01 - Da giao cho dai ly LO, chua ban duoc: 3.000 san phSm M.01 - Gia thue te cua san pham M.01 la 60.000d/sp - Cac tai lieu khac co ien quan: + Gia ban don vi san pham M.01 theo quy dinh (da co thue GTGT 10%): 82.500d/sp (dai ly LO la dai ly ban dung gia quy dinh, huong hoa hong) 393 J I I i '1 ! + Ty le hoa hong dai ly (tinh ren gia ban chua thue) 6% I + So tien dai ly LO no chua toan 80.000.OOOd II Cdc nghiep vu phdt sinh thdng 5: I y \ r Dai ly LO toan toan bo so no ky truoc bang tien mat Dai ly LO da ban duoc toan bo 3.000 san pham M.01 cho cong ty QJ Cong ty QJ da toan toan bo bang tien mat sau tru bat gia 1% duoc dai ly LO chap nhan Dong thbi dai ly LO lap bang hang hoa ban gui ve cho cong ty Thanh Nhan Cong ty Thanh Nhan da lap hoa don GTGT ve so hang da ban theo tong gia toan (ca thue GTGT 10%) la 247.500.000d r x Dai ly LO da chuyen tra tien hang cho cong ty Thanh Nhan bang tien gdi ngan hang (sau tru hoa hong duoc huong) Cong ty nhap kho 14.000 san pham M.01 tu bo phan san xuat theo gia don vi cong xudng thue te 61 OOOd/sp r / Cong ty xuat kho chuyen den cho dai ly LO 12.000 san pham M.01 Chi phi van chuyen chi ho cho dai ly LO tra bang tien mat la 3.150.OOOd (ca thue GTGT 5%) 7 Dai ly LO ban chiu cho cong ty PJ 4.000 san pham M.01 Dai ly LO ban 6.000 san pham M.01 thu bang chuyen khoan Dong thoi dai ly LO lap bang ke hoa don ban (10.000 san pham M.01) gui cho cong ty Thanh Nhan Cong ty Thanh Nhan da lap hoa don GTGT ve so hang da tieu thu theo tdng gia toan (ca thue GTGT 10%) la 825.000.000d 394 I Dai ly LO loan tien hang bang chuyen khoan sau trir hoa hong duoc hudng Cong ty GM tra lai cho dai ly LO 1.000 san ph&n M.01 ma ho da mua tu thang truoc Dai ly LO da chuyen tra cho cong ty Thanh Nhan Sau kiem nhan, nhap kho pham, cong ty Thanh Nhan chap nhan toan cho dai ly LO bang ti6n mat 82.500.000d Dai ly LO da tra cho cong ty GM bang chuyen khoan Dupe bi6t gia thuc t6 cua s6 hang bi tra lai la 60.000.000d 10 Tinh ti£n luong phai tra cho bo phan ban hang 30.000.OOOd, bp phan quan ly doanh nghiep 50.000.00,0d 11 Trich KPCD, BHXH, BHYT, BHTN theo ty le quy dinh 12 Kh4u hao tai san c6 dinh cua bp phan ban hang 10.000.000d, bp phan quan ly doanh nghiep 6.000.OOOd 13 XuAt kho cong cu dung cu su dung cho bp phan ban hang 12.000.000d, cho quan ly doanh nghiep 10.000.OOOd So cong cu dung cu du kien phan bo lan Yeucau: Dinh khoan cac nghiep vu kinh te phat sinh cua cong ty Thanh Nhan Xac dinh kSt qua tieu thu tai cong ty Thanh Nhan (gia su cong ty Thanh Nhan chi kinh doanh m6i san phdm M.01 va tieu thu qua dai ly LO) Lap Bao.cao ket qua boat dong kinh doanh cua cong ty Thanh Nhan j Bai Cong ty Lpc Phat tinh thue GTGT theo phuong phap kMu trir va hach toan hang itdn kho theo phuong _ phap _ ke khai thuong xuyen Cong ty Loc P lat ky co cac tai lieu sau: 395 h ' r •» Nhap kho tu san xuat mo so pham theo tong gia thuc te la 550.000.000d Nhap kho so san pham hue ngoai gia cong hoan thien So tien phai tra cong ty FJ (ca thue GTGT 5%) la 10.500.000d Duoc biet gia thyc te cua so san pham xuat kho tu thang truoc cho cong ty FJ gia cong la 300.000.000d Xuat kho ban true tiep mot so san pham theo gia toan (ca thue GTGT 10%) la 440.000.000d Nguoi mua da loan bang chuyen khoan sau tru chiet khau toan duoc huong 1% Gia von cua so hang tren la 320.000.000d Xuat kho chuyen den cong ty UK mot so pham theo gia pham san xuat thuc te 200.000.OOOd, gia ban (ca thue GTGT 10%) la 264.000.OOOd, chi phi van chuyen boc cong ty da chi bang tien mat (ca thue GTGT 5%) la 2.100.OOOd Theo hop dong, cac chi phi nguoi mua chiu Xuat kho chuyen den cong ty TC mot so pham theo gia san xuat thuc te 150.000.OOOd, gia ban (ca thu6 GTGT 10%) la 220.000.000d Cac chi phi van chuyen boc cong ty da chi bang tien mat (ca thu£ GTGT 5%) la 2.100.000d Theo hop dong, cac chi phi nguoi ban chiu Cong ty TC da nhan duoc hang va chap nhan toan 50% so hang So hang khong duoc chdp nhan, cong ty Loc Phat da thu hoi nhap kho Xuat true ti£p tu bo phan san xuat mot 16 phim theo gia von 200.000.OOOd de chuyen tdi co so dai ly theo gia ban (ca thu6 GTGT 10%) la 264.000.000d Chi phi van 396 I chuyen boo da dai ly da chi bang tien mat 1.050.000d (ca thue GTGT 5%) Hoa hong dai ly 6% Xuat kho mot 16 pham ban theo phuong thuc tra gop cho khach hang vdi gia 75.115.213d Tai thoi diem ban, khach hang toan lan dau bang tien mat 30.000.000d So lai khach hang se toan vong 18 thang vai lai suat binh quan 1,35%/thang Moi thang tra 2.868.000d bang tien mat (biet gia ban cua 16 hang la 71.500.000d, thue GTGT 10%) Gia v6n cua 16 hang la 54.000.000d Cong ty UK da nhan duoc hang va chap nhan toan toan bo (ke ca chi phi van chuyen boc da) Ca sa dai ly da ban duac toan bo so hang nhan dai ly bang tien mat theo dung gia quy dinh va lap bang ke hang hoa ban giii cho cong ty L6c Phat Cong ty L6c Phat da lap hoa dan GTGT ve so hang noi tren 10 Dai ly toan tien hang bang chuyen khoan sau trir hoa hong duac huong Yeu cSu: Dinh khoan cac nghiep vu phat sinh tren Bai Cong ty thuang mai Xuan Hong, nop thue GTGT theo phuong phap khau tru, dau thang 2/N so du cua: - Tai khoan 156 la 150.000.000d - Tai khoan 157 la 40.000.000d Trong thang 2/N co s6 nghiep vu kinh te phat sinh sau: Ngay ‘/2'Xuat ban 16 hang, gia xuat kho la 35.000.000d, gia ban la 52.000.000d, thue GTGT 10%, khach hang chua tra tien Neu kAach hang tra tien thang thi duac huang chiet khau la 2% gia ban chua co thue GTGT 397 , i h i 1 h - Xuat ban 16 hang, gia xuat kho la 50.000.000d, gia ban la 62.000.000d, thue GTGT 10%, khach hang toan bang tien mat va duoc huong chiet khau 2% gia ban chira co thue i Xuat ban 16 hang, gia xuat kho la 60.000.000d, gia ban la 85.000.000d, thug GTGT 10%, khach hang toan tien mua bang chuyen khoan (da nhan duoc giay bao Co cua ngan hang) Khach hang bao da nhan duoc so hang cong ty gui ban thang truoc va chap nhan gia toan la 69.300.000d, bao g6m ca thu6 GTGT 10% Tong so khau hao tai san co dinh phai trich thang 6.000.000d Trong do: dung cho bo phan ban hang la 2.000.OOOd, dung cho bo phan quan ly doanh nghiep la 4.000.000d Tien luong phai tra cho bo phan ban hang la 15.000.OOOd, cho bo phan quan ly doanh nghiep 10.000.000d Trich bao hiem xa hoi, bao hiem y te, bao hiem that nghiep, kinh phi cong doan theo quy dinh Nhan dupe thong bao tien dien nude, dien thoai phai tra thang la 8.800.OOOd Trong dung cho bo phan quan ly 5.000.000 d, dung cho bo phan ban hang 3.000.OOOd, thu6 GTGT 10% Tien chi phi quang cao phai tra la 48.400.000d, thue GTGT 10% phan bo 11 thang nam N 't r r f Yeu cau: Dinh khoan cac nghiep vu kinh te phat sinh tren Xac dinh ket qua tieu thu tai cong ty Xuan Hong Lap Bao cao ket qua boat dong kinh doanh cua cong ty Xuan Hong 398 I [ TAI LIEU THAM KHAO Che ke todn doanh nghiep (Quyen 1), Nha xuat ban Tai chinh - Ha Noi, nam 2015 Che ke todn doanh nghiep (Quyen 2), Nha xuat ban Tai chinh - Ha Noi, nam 2015 Gido trinh Ke todn tai chinh (Quyen 1), Bo mon Ke toan tai chinh - Truong Bai hoc Kinh te TP.HCM, Nha xuat ban Kinh tS TP HCM, nam 2015 Gido trinh Ke todn tai chinh (Quyen 2), Bo mon Ke toan tai chinh - Truong Dai hoc Kinh te TP.HCM, Nha xuat ban Kinh te TP HCM, nam 2015 Gido trinh Ke todn tai chinh (Su dung cho cac lop khong chuyen nganh Ke toan), Bo mon Ke toan tai chinh Truong Dai hoc Kinh t£ TP.HCM, Nha xuat ban Kinh te TP.HCM, nam 2015 Thong tu 200/2014/TT-BTC vg ChS k£ toan doanh nghiep Thong tu 45/2013/TT-BTC ve Huong dan che quan ly, su dung va trich khau hao tai san cd dinh Charles T Homgren, Walter T., Harrison Jr, C William Thomas, Wendy M Tietz, Financial Accounting 12rh, Nha xuat ban Pearson, nam 2018 399 PHU LUC : ’I * KHUNG THdl GIAN TRICH KHAU HAO CAC LOAI TAI SAN CO DINH ' (Ban hanh kem theo Thong tw so 45/2013/TT-BTC 25/04/2013 cua Bp Tai chinh) Danh muc cac nhom tai san cd dinh A - May moc, thief bi dong luc May phat dong lye May phat dien, thuy dien, nhiet dien, phong dien, hon hop May bien ap va thiet bi nguon dien May moc, thiet bi dong lire khac B - May moc, thiet bi cong tac May cong cu May moc thiet bi dung nganh khai khoang May keo May dung cho nong, lam nghiep May bom ntrcrc va xang dau Thiet bi luyen kim, gia cong be mat chong gi va an mon kim loai Thiet bi chuyen dung san xuat cac loai hoa chat May moc, thiet bi chuyen dung san xuat vat lieu xay dung, sanh sir, thuy tinh f \ 400 Thoi gian trich khau hao toi thieu (nam) Thoi gian trich khau hao toi da (nam) 15 20 15 15 15 15 6 15 15 15 15 15 10 20 I Thiet bi chuyen dung san xuat cac linh kien va dien tir, quang hoc, co chinh xac 10 May moc, thiet bi dung cac nganh san xuat da, in van phong pham va van hoa pham 11 May moc, thiet bi dung nganh det 12 May moc, thiet bi dung nganh may mac 13 May moc, thiet bi dung nganh giay 14 May moc, thiet bi san xuat, che bien lucmg thqc, thuc pham 15 May moc, thiet bi dien anh, y te 16 May moc, thiet bi vien thong, thong tin, dien tir, tin hoc va truyen hinh 17 May moc, thiet bi san xuat dirge pham 18 May moc, thiet bi cong tac khac 19 May moc, thiet bi dung nganh loc hoa dau 20 May moc, thiet bi dung tham khai thac dau 21 May moc thiet bi xay dimg 22 Can cau C - Dung cu lam viec lirong, thi nghiem | Thiet bi lirong, thir nghiem cac dai lirong co hoc, am hoc va 15 15 10 15 10 15 15 15 15 10 10 12 20 10 10 15 20 10 401 !■ I I ! nhiet hoc Thiet bi quang hoc va quang Thiet bi dien va dien tir Thiet bi va phan tich ly hoa Thiet bi va dung cu phong xa Thiet bi chuyen nganh dac biet Cac thiet bi lirang, thi nghiem khac Khuon mau dung cong nghiep due D - Thiet bi va phirong tien van tai Phuong tien van tai duong bo Phuong tien van tai duong sat Phuong tien van tai duong thuy Phuong tien van tai duong khong Thiet bi van chuyen duong ong Phuong tien boc do, nang hang Thiet bi va phuong tien van tai khac E - Dung cu quan ly Thiet bi ti'nh toan, luong May moc, thiet bi thong tin, dien tu va phan mem tin hoc phuc vu quan ly Phuong tien va dung cu quan ly khac G - Nha ciia, vat kien true Nha cua loai kien co Nha nghi giua ca, nha an giu'a ca, nha ve sinh, nha thay quan ao, nha 402 6 6 10 10 10 10 10 10 7 10 6 10 15 15 20 30 10 10 8 10 25 50 25 de xe Nha cu-a khac Kho chira, be chua; can, dirang, dirong bang san bay; bai do, san phoi Ke, dap, cong, kenh, mirong mang Ben cang, u trien da Cac vat kien true khac H - Sue vat, vuon cay lau nam Cac loai sue vat Vuon cay cong nghiep, vuon cay an qua, vuon cay lau nam Tham cd, tham cay xanh I - Cac loai tai san cd dinh huu hinh khac chira quy dinh cac nhdm tren K - Tai san cd dinh vd hinh khac 403 25 20 30 10 40 10 15 40 25 20