🔙 Quay lại trang tải sách pdf ebook Giáo trình Kế toán tài chính trong các doanh nghiệp Ebooks Nhóm Zalo TRUING DAI HOC KINH TE QUOC DAN V I E N K E T O f l N ■ K I E M T O f l N Chu bien: GS.TS. Dang Thj Loan Giao trinh a ' (Tai ban lan thtf 2, co sufa doi bo sung) • , C C O « K TRLTCXNG DAI HOC KINH TE QUOC DAN VIEN KE TOAN - KIEM TOAN --------Q -------------- Chu bien: GS. TS. DANG THI LOAN Gido trlnh KE TOAN TAI CHINH TRONG CAC DOANH NGHIEP (Tai ban lan thir 2, co sita doi bo sung) NHA XUAT BAN DAI HOC KINH TE QUOC DAN 2013 LOl NOIOAU lch m o d a u De phu hop voi noi dung cai cach che do ke toan Viet Nam, Vien Ke toan-KiSni toan Truong Dai hoc Kinh te Quoc dan da to chuc bien soan cuon giao trinh “Ke toan tai chinh trong cac doanh nghicp” lam tai lieu giang day, hoc tap cho sinh vien chuyen nganh ke toan va sinh vien thuoc khoi nganh kinh t£, quan tri kinh doanh cua Truong Dai hoc Kinh te Quoc dan. Cuon giao trinh duoc xuat ban lan dau tien vao thang 11/1996 tren co so Quyet dinh so 1141/TC/QD/CDKT ngay 01/11/1995. Tu do den nay cuon giao trinh da duoc tai ban nhieu lan tren co so chinh ly, bo sung cho phu hop voi cac van ban quy djnh ve che do ke toan trong cac doanh nghiep cua Bo Tai chinh. Nhung nam gan day, nham hoan thien khuon kho phap ly ve ke toan, dap irng yeu cau phat trien kinh te trong tien trinh doi moi, mo cua va hoi nhap, Bo Tai chinh da ban hanh mot he thong bao gom 26 chuan mire ke toan cung nhieu thong tu huong dan ke toan thirc hien cac chuan mire ke toan ban hanh, ap dung cho tat ca cac doanh nghiep thuoc cac nganh. cac thanh phan kinh te trong ca nuoc nham dat duoc sir danh gia trung thirc, hop ly, khach quan ve thuc trang tai chinh va ket qua kinh doanh cua doanh nghiep. De giup cho can bo giang day, can bo nghien cuu, sinh vien va cac doanh nghiep thuoc cac nganh, cac thanh phan kinh te co tai lieu giang day, nghien cuu, hoc tap, quan ly dieu hanh thirc tien, Vien Ke toan-Kiem toan to chuc bien soan lai cuon giao trinh “Ke toan tai chinh trong cac doanh nghicp” tren ca sa cap nhat day du nhat cac van ban, thong tu huong dan hien hanh nhu: Thong tu so 05, 06, 123, 179, 180, 184, 195/2012/TT-BTC huong dan ve thue TTDB, thue GTGT, thul TNDN, v i xu ly chenh lech t> gia hoi doai. ve chi trg cap mat viec lam, ve quy ho trg sdp xip doanl TRUdNG OAI HQC KINH TE QUOC DAN GIAO TRINH KE TOAN TAI CHINH TRONG CAC DOANH NGHIEP nghiep, ve che do ke toan don vi chu dau tu; Thong tu so 45/2013/TT-BTC ve huong dan che do quan ly, su dung va tri'ch khau hao tai san co dinh.... Tham gia bien soan, sua doi va bo sung cuon giao trinh lan nay gom co: • GS.TS Dang Thj Loan: Chu bien, viet cac chuong II, XIV. • PGS.TS Nguyen Minh Phuong: viet cac chuong V, XI. • PGS.TS Nguyen Thi Dong: viet cac chuong VII, XII, XIII. • GS.TS Nguyen Van Cong: viet cac chuong IV, X. • PGS.TS Pham Quang: viet cac chuong I, III, VI. • Giang vien Tran Due Vinh: viet cac chuong VIII, IX, XV. Tuy rat co gang, song chac chan cuon giao trinh khong tranh khoi nhung han che nhat dinh. Chung toi mong nhan duoc nhung y kien dong gop cua ban doc de lan xuat ban sau duoc hoan thien hon. Xin tran trong cam on! Thay mat tap the tac gia Chu bien: GS.TS DANG THI LOAN 4 TRUdNG DAI HQC KINH TE QUOC DAN CHUONG I: KETOAN TAI SAN CO OjNH Chuong I KE TOAN TAI SAN CO DINH I- BAN CHAT TAI SAN CO DINH VA NHIEM VU KE TOAN 1- Ban chat tai san co djnh DS tien hanh hoat dong san xuat - kinh doanh va cac hoat dong khac, doi hoi doanh nghiep phai huy dong, phan phoi va su dung mot khoi lugng tai san nhdt dinh. Mot loai tai san nao do duoc ghi nhan la tai san cua doanh nghiep khi no dap ung dugc hai tieu chuan ca ban: - Doanh nghiep kiem soat dugc tai san do. - Du tfnh dem lai lgi l'ch kinh te trong tuong lai cho doanh nghiep. Tuy theo quy mo gia tri cua tai san va thai gian du ti'nh dem lai lgi l'ch kinh te trong tuong lai, ngudi ta phan chia tai san do doanh nghiep kiem soat thanh hai loai la tai san co dinh va tai san liru dong. TSCD trong cac doanh nghiep la nhung tai san co gia tri lan va du tinh dem lai lai ich kinh te lau dai cho doanh nghiep. Theo che do tai chinh hien hanh, TSCD phai co du 3 tieu chuan sau: - Chac chan thu dua'c lai ich kinh te trong tuong lai tie viec su dung tai san do: Lgi l'ch kinh te do tai san mang lai dugc bieu hien 6 viec tang doanh thu, tiet kiem chi phi, tang chat lugng cua san pham, dich vu khi doanh nghiep kiem soat va su dung mot tai san nao do. - Co thai gian su dung tren 1 nam tra len: Tieu chuan nay nham cu the hoa tieu chuan thu nhat cua TSCD. Lgi l'ch kinh te trong tuong lai do viec su dung TSCD khong phai la trong 1 nam tai chinh ma it nhat la 2 nam. Chang han, neu doanh nghiep mua o to de su dung lau dai thi moi dugc coi la TSCD, ngugc lai, neu doanh nghiep mua o to de ban ra huong chenh lech gia thi no dugc coi la tai san luu dong. TRUdNG OAI HpC KINHTE QU6C DAN 5 GIAO TRINH KE TOAN TAI CHINH TRONG CAC DOANH NGHIEP ■ I ■BMaHBBSBsaaBBgaa — ——————— ■■ - Nguyen gia tai san phai duoc xac dinh mot cach tin cay va co gid trj tu 30.000.000 ddng (Ba muoi trieu dong) tro len: Tieu chuan nay yeu cau mot tai san nao do muon dugc ghi nhan la TSCD thi phai co co so khach quan de xac dinh gia trj ban dau cua no. Chang han, nhan hieu hang hoa, quyen phat hanh, danh sach khach hang va cac khoan muc tucmg tu dugc hinh thanh trong noi bo doanh nghiep khong dugc ghi nhan la TSCD. nhung neu nhung tai san do dugc hinh thanh duoi hinh thue mua lai cua don vj hoac ca nhan khac thi co the dugc ghi nhan la TSCD. Theo quan diem cua che do tai chinh hien hanh, mot tai san co gia trj tir 30.000.000 dong tra len thi dugc coi la tai san co gia trj Ion (Thong tu so 45/2013/TT-BTC). 2- Nguyen tac quan ly TSCD De nang cao hieu qua su dung TSCD thi cong tac quan ly TSCD phai tuan thu nhung nguyen tac chu yeu sau: - Xac lap doi tugng ghi TSCD: Doi tugng ghi TSCD la tirng tai san co ket cau doc lap. hoac la mot he thong gom nhieu bo phan tai san rieng le lien ket vai nhau de cung thue hien mot hay mot so chuc nang nhat dinh ma neu thieu bat ky mot bo phan nao trong do thi ca he thong khong the hoat dong dugc va thoa man tieu chuan cua TSCD. Truong hgp mot he thong gom nhieu bo phan tai san rieng le lien ket vai nhau, trong do moi bo phan cau thanh co thai gian su dung khac nhau va neu thieu mot bo phan nao do ma ca he thong van thirc hien dugc chuc nang hoat dong chinh cua no nhung do yeu cau quan lv, su dung tai san c6 dinh doi hoi phai quan ly rieng tirng bo phan tai san thi moi bo phan tai san do neu cung thoa man dong thai ba tieu chuan cua tai san co dinh van dugc coi la mot doi tugng ghi TSCD. - Moi tai san co dinh trong doanh nghiep phai co bo h6 so rieng: Do tai san co djnh se ton tai lau dai trong doanh nghiep cho nen tai san c6 dinh phai dugc phan loai, thong ke, danh so va co the rieng, dugc theo doi chi tilt theo tirng doi tugng ghi tai san co dinh va dugc phan anh trong s6 theo doi tai san co djnh. 6 TRUdNG €>AI HQC KINH TE Q U 6c DAN CHUONG I: KE TOAN TAI SAN CO OjNH - Moi tai san c6 dinh phai dugc quan ly theo 3 chi tieu gia tri la nguyen gia, gia tri hao mon va gia trj con lai. - Xay dung quy chi quan ly TSCD, nhu: xac djnh ro quyen han, tracl nhiem cua tap the, ca nhan trong viec bao quan, su dung TSCD. - Doanh nghiep phai thue hien viec quan ly doi vai nhung tai san cc djnh da khau hao hit nhung van tham gia vao hoat dong kinh doanh nhi nhung tai san co dinh binh thuang. - Dinh ky vao cuoi moi nam tai chi'nh, doanh nghiep phai tien hanl kiem ke tai san co dinh. Moi truong hgp phat hien thira, thieu tai san co din! deu phai lap bien ban, tim nguyen nhan va co bien phap xir ly. 3- Nhiem vu kc toan TSCD De cung cap day du, kip thai thong tin cho cong tac quan ly TSCE tren ca sa tuan thu cac nguyen tac noi tren, ke toan TSCD trong cac doanl' nghiep phai bao dam cac nhiem vu chu yeu sau: - Ghi chep, phan anh tong hgp chi'nh xac, kip thai so lugng, gia tri TSCD hien co, tinh hinh tang giam va hien trang cua TSCD trong pham vi toan doanh nghiep cung nhu tirng bo phan sir dung TSCD, tao dieu kier cung cap thong tin de kiem tra, giam sat thuang xuyen viec giu gin, bac quan, bao duong TSCD va ke hoach dau tu doi mod TSCD trong tirng doanh nghiep. - Tinh toan va phan bo chinh xac mire khau hao TSCD vao chi phi sar xuat - kinh doanh theo mire do hao mon cua TSCD va che do tai chinh quy djnh. - Tham gia lap ke hoach sira chira va du toan chi phi sira chira TSCD. tap hgp chinh xac va phan bo hgp ly chi phi sira chira TSCD vao chi phi kinh doanh. II- PHAN LOAI TSCD De tao dieu kien thuan lgi cho cong tac quan ly va k! toan TSCD, thi viec phan loai TSCD phai dugc tien hanh theo nhilu tieu thue khac nhau. Nhung tieu thirc phan loai TSCD quan trong la: theo hinh thai bilu hien. theo quyen so him va theo tinh hinh sir dung TSCD. TRUC5NG DAI HpC KINH TE QL)6c DAN 1 GIAO TRINH KE TOAN TAI CHINH TRONG CAC DOANH NGHIEP 1- Theo hinh thai bicu hien TSCD cua doanh nghiep dugc chia thanh TSCD huu hinh va TSCD vo hinh. - TSCD huu hinh la nhung TSCD co hinh thai vat chat va dugc chia thanh cac nhom sau: Nha cua, vat kien true: la tai san co dinh cua doanh nghiep dugc hinh thanh sau qua trinh thi cong xay dung nhu tru so lam viec, nha kho, hang rao, thap nuoc, san bai, cac cong trinh trang tri cho nha cua, duong xa, cau cong, duang sat, duong bang san bay, cau tau, cau cang, u trien da... May moc, thiet bi: la toan bo cac loai may moc, thiet bi dung trong hoat dong kinh doanh cua doanh nghiep nhu may moc chuyen dung, thiet bi cong tac, gian khoan trong lmh vuc dau khi, can cau, day chuyen cong nghe, nhung may moc dan le... Phuong tien van tai, thiet bi truyen dan: la cac loai phuong tien van tai gom phuong tien van tai duang sat, duong thuy, duang bo, duong khong, duang ong va cac thiet bj truyen dan nhu he thong thong tin, he thong dien, duong ong nuoc, bang tai... Thiet bi, dung cu quan ly: la nhung thiet bj, dung cu dung trong cong tac quan ly hoat dong kinh doanh cua doanh nghiep nhu may vi tinh phuc vu quan ly, thiet bi dien tir, thiet bi, dung cu do luong, kiem tra chat lugng, may hut am, hut bui, chong moi mot... Vuan cay lau nam, sue vat lam viec va/hoac cho san phdm: la cac vuan cay lau nam nhu vuon ca phe, vuon che, vuan cao su, vuan cay an qua, tham co, tham cay xanh...; Sue vat lam viec va 1 hoac cho san ph4m nhu dan voi, dan ngua, dan trau, dan bo... Cac loai tai san co dinh khac: la toan bo cac tai san co dinh khac chua liet ke vao nam loai tren nhu tranh anh, tac pham nghe thuat... - TSCD vo hinh la nhung TSCD khong co hinh thai vat chat, the hien mot lugng gia tri da dugc dau tu (dat tieu chuan gia tri TSCD) d£ dem lai lgi ich kinh te lau dai cho doanh nghiep (tren 1 nam). Thuoc ve TSCD vo hinh gom co: quyen su dung dat, quyen phat hanh, ban quyen tac gia. bang sang 8 TRUdNG OAI HQC KINH TE QUOC DAN CHUONG 1: KE TOAN TAI SAN CO OjNH chi, bang phat minh, nhan hieu hang hoa, ph4n mem may vi tinh, gifiy phep hoac giay phep nhugng quyen, kieu dang cong nghiep, ket qua cua cuoc bilu dien nghe thuat, ban ghi am, ghi hinh chuong trinh phat song, tin hieu ve tinh mang chuong trinh dugc ma hoa, thiet ke bo tri mach ti'ch hgp ban dan, giong cay trong va vat lieu nhan giong,... 2- Phan loai TSCD theo quyen so huu Cach phan loai nay dira tren ca so quyen dinh doat cua doanh nghiep doi vai TSCD hien co, vai tieu thue nay TSCD dugc chia lam 2 loai la TSCD tu co va TSCD thue ngoai. - TSCD cua doanh nghiep: la nhung TSCD dugc xay dung, mua sam hoac che tao bang nguon von chu sa huu doanh nghiep (do Ngan sach cap, tu bo sung, do don vi khac gop lien doanh...) hoac bang nguon von vay. Doi vai nhung TSCD nay doanh nghiep dugc quyen dinh doat nhu nhugng ban, thanh ly... tren ca sa chap hanh dung thu tuc theo qui djnh cua Nha nuac. - TSCD thue ngoai la nhung TSCD ma doanh nghiep dugc chu tai san nhugng quyen sir dung trong mot khoang thai gian nhat djnh ghi tren hgp dong thue. Theo phuong thue thue, hgp dong thue tai san dugc chia lam 2 loai: thue hoat dong va thue tai chinh. Can cir vao tieu chuan ghi nhan TSCD thi chi co tai san thue tai chinh mai co du kha nang de tra thanh TSCD. Tai san thue tai chinh: la tai san ma ben cho thue co sir chuyen giao phan lan rui ro va lgi ich gan lien vai quyen sa huu tai san cho ben thue. Quyen sa him tai san co the chuyen giao vao cuoi thai han thue. Cac truong hgp thue tai san duai day thuang dan den hgp dong thue tai chinh: a) Ben cho thue chuyen giao quyln so him tai san cho ben thue khi het thai han thue. b) Tai thai diem khai dau thue tai san, ben thue co quyen lira chon mua lai tai san thue vai mire gia uac tinh thdp han gia tri hgp ly vao cu6i thai han thue. c) Thai han thue tai san toi thieu phai chiem phan Ion thai gian sir dung kinh te cua tai san cho dii khong co sir chuyen giao quyen sa huu. TRUdNG 0AI HQC KINH l iQ U 6c DAN 9 GIAO TRl'NH KE TOAN TAI CHINH TRONG CAC DOANH NGHIEP d) Tai thcri diem khai dau thue tai san, gia tri hien tai cua khoan thanh toan tien thue toi thiSu chiem phan Ion (tuong duang) gia tri hop ly cua tai san thue. e) Tai san thue thuoc loai chuyen dung ma chi co ben thue co kha nang su dung khong can co sir thay doi, sira chira Ion nao. Hgp dong thue tai san cung duoc coi la hop dong thue tai chinh neu hop dong thoa man it nhat mot trong ba (3) truong hop salt: a) Neu ben thue huy hop dong va den bu ton that phat sinh lien quan den viec huy hop dong cho ben cho thue; b) Thu nhap hoac ton that do su thay doi gia trj hop ly cua gia tri con lai cua tai san thue gan voi ben thue; c) Ben thue co kha nang tiep tuc thue lai tai san sau khi het han hop dong thue voi tien thue thap han gia thue thi truong. 3- Phan loai theo muc dich va tinh hinh sir dung Theo cach phan loai nay, TSCD trong doanh nghiep duoc chia thanh 4 loai: - TSCD dimg cho kinh doanh: La nhung TSCD huu hinh, vo hinh duoc dung vao hoat dong kinh doanh ciia doanh nghiep. - TSCD hanh chinh su nghiep: la nhung TSCD duoc Nha nuoc hoac cap tren cap hoac do doanh nghiep mua sam, xay dung bang nguon kinh phi su nghiep va duoc sir dung cho hoat dong hanh chinh su nghiep. - TSCD dimg cho muc dich phi'ic lgi: La nhung TSCD duoc hinh thanh tir quy phuc lgi, do doanh nghiep quan ly va sir dung cho cac muc dich phuc lgi nhu: Nha van hoa, nha tre, cau lac bo... ■ TSCD cho xu ly: La nhung TSCD bj hu hong cho thanh ly; TSCD khong can dung; TSCD dang tranh chap cho giai quylt... Ill- TINH GIA TAI SAN CO DINH Xuat phat tir nguyen tac quan ly TSCD, khi tinh gia TSCD ke toan phai xac dinh dugc 3 chi tieu la nguyen gia, gia tri hao mon va gia tri con lai. 10 TRUC5NG DAI HQC KINH TE Q U 6c DAN CHUONG I: KE TOAN TAI SAN COOjNH 1- Nguyen gia cua TSCD Nguyen gia cua TSCD la gia thirc te cua TSCD khi dua vao sir dung tai doanh nghiep. Khi xac dinh nguyen gia TSCD, ke toan phai quan triet cac nguyen tac chu yeu sau: - Thai diem xac dinh nguyen gia la thai diem dua tai san vao trang thai sSn sang su dung (doi vai TSCD huu hinh) hoac thai diem dua tai san vao su dung theo du tinh (doi vai TSCD vo hinh). - Gia thue tl cua TSCD phai dugc xac dinh dua tren nhung can cu khach quan co the kiem soat dugc (phai co chung tu hgp phap, hgp le). - Gia thue te cua TSCD phai dugc xac dinh dua tren cac khoan chi tieu hgp ly dugc don tich trong qua trinh hinh thanh TSCD. - Cac khoan chi tieu phat sinh sau khi dua TSCD vao su dung dugc tinh vao nguyen gia neu nhu chung lam tang them gia trj huu ich cua TSCD. Phuajig phap xac dinh nguyen gia TSCD trong mot so tinh huong hinh thanh TSCD nhu sau: - TSCD loai mua sam: NG = Gt + Tp + Pt + Lv - Tk - Cm - Th Trong do: NG: Nguyen gia TSCD. Gt: Gia thanh toan cho nguai ban tai san (tinh theo gia thu tien 1 lan). Tp: Thue, phi, le phi phai nop cho Nha nuoc ngoai gia mua (thue nhap khau, thue tieu thu dac biet, le phi truoc ba...). Pt: Phi ton truac khi dung, nhu: van chuyln, lip dat, chay thu... Lv: Lai tien vay phai tra truac khi dua TSCD vao su dung. Tk: Thue trong gia mua hoac phi ton dugc hoan lai. Cm: Chiet khau thuang mai hoac giam gia dugc huong. Th: Gia tri san pham, dich vu thu dugc khi chay thu. - Nguyen gia TSCD mua tra gop la gia mua tra tien ngay tai thai diem mua cong (+) cac khoan thue (khong bao gom cac khoan thue dugc hoan lai), cac chi phi lien quan true ti€p phai chi ra tinh din thai dilm dua TSCD TRUdNG DAI HQC KINH TE QU6C DAN 11 GIAO TRINH KE TOAN TAI CHINH TRONG CAC DOANH NGHIEP vao trang thai s&n sang su dung nhu: Chi phi van chuyen, boc da; chi phi nang cap; chi phi l4p dat, chay thu; le phi truac ba (neu co). So tien chenh lech giua gia mua tra gop va gia mua tra tien ngay dugc hach toan vao chi phi tai chinh theo ky han thanh toan. - Nguyen gia tai san co' dinh do ddu tu xay dung co ban hinh thanh theo phuong thue giao thau la gia quyet toan cong trinh xay dung theo quy dinh hien hanh cong (+) le phi truac ba va cac chi phi lien quan true tiep khac.r r i - Nguyen gia tai san co dinh tu xay dung hoac tu san xudt, tu trien khai: la gia thanh thirc te cua tai san co dinh cong (+) cac chi phi lap dat chay thir, cac chi phi khac true tiep lien quan phai chi ra tinh den thai diem dua tai san co dinh vao trang thai san sang sir dung (trir cac khoan lai noi bo, cac chi phi khong hop ly nhu vat lieu lang phi, lao dong hoac cac khoan chi phi khac vugt qua muc quy djnh trong xay dimg hoac tu san xuat). Chu y: Theo Thong tu so 06/2012/TT-BTC thi hang hoa tieu dimg noi bo la gia ban cua hang hoa, dich vu cung loai hoac tuong duong tai thai diem phat sinh. - TSCD loai duoc cap, duoc dieu chuyen den bao gom gia tri con lai ghi tren so cua dan vi cap, don vi dieu chuyen, hoac gia tri theo danh gia thirc te cua hoi dong giao nhan va cac phi ton true tiep ma ben nhan tai san phai chi ra truoc khi dua TSCD vao su dung. Rieng TSCD dieu chuyen giua cac don vi thanh vien hach toan phu thuoc trong doanh nghiep thi nguyen gia dugc tinh bang nguyen gia ghi tren so cua dan vi giao. Cac chi phi co lien quan den viec dieu chuyen nay dugc tinh vao chi phi san xuat trong ky. f f , - TSCD loai duoc bieu tang, nhan von gop lien doanh, lien ket, nhcm lai von gop lien doanh, lien ket, hoac phat hien thira thi nguyen gia dugc xac djnh bang gia tri thirc te theo gia cua Hoi dong danh gia hoac to chuc dinh gia chuyen nghiep va cac chi phi ben nhan phai chi ra truac khi dua TSCD vao su dung. - Nguyen gia cua tai san co dinh la quyen sic dung dat (bao gom 12 TRUCJNG OAI HQC KINH Tf Q U 6c DAN CHUONG h KE TOAN TAI SAN CO OjNH quyen sir dung dat co thai han va quyen su dung dat lau dai): la tien chi ra de co quyen su dung dat hop phap cong (+) chi phi cho den bu giai phong mat bang, san lap mat bang, le phi truac ba... (khorrg bao gom cac chi phi chi ra de xay dung cac cong trinh tren dat); hoac la gia tri quyen sir dung dat nhan gop von. - Nguyen gia tai san co dinh mua duai hinh thue trao doi vai mot tai san c6 dinh khong tuong tu la gia trj hop ly cua tai san co dinh nhan ve, hoac gia trj hop ly cua tai san dem trao doi (sau khi cong them cac khoan phai tra them hoac tru di cac khoan phai thu ve) cong (+) cac khoan thue (khong bao gom cac khoan thue dugc hoan lai), cac chi phi lien quan phai chi ra tinh den thai diem dua tai san vao sir dung. - Nguyen gia tai san co dinh mua duai hinh thue trao doi voi mot tai san co dinh tuong tu la gia tri con lai cua tai san co dinh dem trao doi. - Nguyen gia cua TSCD thue tai chinh dugc tinh bang gia tri hgp ly cua no va cac phi ton truac khi dung (neu co). Gia tri hgp ly: La gia tri tai san co the dugc trao doi giua cac ben co day du hieu biet trong sir trao doi ngang gia. Neu gia tri hgp ly cua tai san thue cao hon gia tri 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. Nguyen gia TSCD co tinh on dinh cao, nguyen gia TSCD chi thay doi trong cac truong hop sau: - Danh gia lai TSCD: + Theo quyet dinh cua ca quan Nha nuac co th&m quyln. + Thirc hien to chuc lai doanh nghiep, chuyen doi sa huu doanh nghiep, chuyen doi hinh thue doanh nghiep. + Dung tai san de dau tu ra ngoai doanh nghiep. - Khi nang cap TSCD, chi phi chi ra de nang cap TSCD dugc bo sung vao nguyen gia cu de xac dinh lai nguyen gia mai cua no. - Thao da mot hoac mot s6 bo phan cua TSCD, khi do gia tri cua bo phan thao ra se dugc tru vao nguyen gia cua TSCD. TRIidNG DAI HQC KINH TE QUOC DAN 13 GIAO TRINH KE TOAN TAI CHINH TRONG CAC DOANH NGHIEP 2- Gia trj hao mon va khau hao TSCD Hao mdn cua TSCD la sir giam dan gia tri cua TSCD trong qua trinh sir dung do tham gia vao qua trinh kinh doanh bi co xat, bi an mdn hoac do tien bo ky thuqt... Hao mon TSCD la mot pham tru mang ti'nh khach quan, muon xac djnh gia tri hao mon cua mot TSCD nao do thi ca sa co tinh khach quan nhat la thong qua gia ca thi truong, tire la phai so sanh gia ca cua TSCD cu vai TSCD moi cung loai. Tuy nhien, TSCD duoc dau tu mua sam la de sir dung lau dai cho qua trinh kinh doanh, do vay, cac doanh nghiep khong the xac dinh gia trj hao mon TSCD theo phuong phap noi tren. Nhan thue duoc sir hao mon TSCD co tinh khach quan, cho nen khi su dung TSCD, cac doanh nghiep phai tinh toan va phan bo mot cdch co he thong nguyen gia cua TSCD vao chi phi kinh doanh trong tirng ky hach toan va goi la khau hao TSCD. Muc dich cua viec trich khau hao TSCD la giiip cho cac doanh nghiep tinh dung, tinh du chi phi su dung TSCD va thu hoi von dau tu de tai tao TSCD khi chung bi hu hong hoac thai gian kiem soat het hieu lire. Nhu vay, khau hao TSCD la mot hoat dong co tinh chu quan la con so gia djnh ve sir hao mon cua TSCD trong qua trinh sir dung. Chinh vi vay, ve phuong dien ke toan, gia tri hao mon cua TSCD dugc tinh bang so khau hao luy ke den thai diem xac dinh. Khi TSCD bat dau dua vao sir dung tai doanh nghiep thi gia trj hao mon coi nhu bang khong (trir truong hgp TSCD chuyen giao giua cac don vi thanh vien hach toan phu thuoc trong doanh nghiep, gia tri hao mon TSCD ben nhan dugc tinh bang gia tri hao mon ghi tren so ciia don vi giao). TSCD cua doanh nghiep co nhieu thu, nhieu loai vai dac tinh hao mon khac nhau, cho nen, cac doanh nghiep phai xac dinh phuong phap tinh kh&u hao phu hgp voi tirng TSCD. Tuy nhien, cac phuong phap khdu hao khac nhau se cho ket qua khac nhau ve chi phi khau hao TSCD va qua do anh huong den thu nhap chiu thue cua doanh nghiep, do vav, viec van dung phuong phap khau hao TSCD phai nam trong khuon kho quy dinh cua Nha nuoc. 14 TRUC5NG OAI HQC KINH TE QUOC DAN CHUONG I: KE TOAN TAI SAN CO OjNH Theo ehl do tai chinh hien hanh, cac doanh nghiep co the tinh khau hao theo 3 phuong phap la: phuong phap khau hao duong thang, phuong phap khau hao theo so du giam dAn co dieu chinh va phuong phap khau hao theo so luong san pham. Theo phuong phap khau hao duong thang, muc khau hao hang nam cua 1 TSCD (Mkhn) dugc tinh theo cong thue sau: Mkhn = Nguyen gia cua TSCD x Ty le khau hao nam Trong do: 1 Ty le khau hao nam = -------------------------------------- x 100 S6 nam si> dung du* kien Doi vai nhung tai co djnh dugc mua sam hoac dau tu mai thi so nam su dung dir kien phai nam trong khoang thai gian sir dung toi da va toi thieu do Nha nuac quy dinh. Tuy nhien, de xac djnh so nam sir dung dir kien cho tirng TSCD cu the, doanh nghiep phai dira vao nhung can cu chu yeu sau: - Tuoi tho ky thuat cua tai san co dinh theo thiet ke. - Hien trang tai san co dinh (thai gian tai san co dinh da qua sir dung, the he tai san co dinh, tinh trang thirc te ciia tai san...). - Tuoi tho kinh te cua tai san co dinh: dugc quyet djnh bai thai gian kiem soat TSCD hoac yeu to hao mon vo hinh do sir tien bo ky thuat. - Phuong phap khau hao theo so du giam dcin co dieu chinh: dugc ap dung doi vai cac doanh nghiep thuoc cac linh virc co cong nghe doi hoi phai thay doi, phat trien nhanh va TSCD phai thoa man dong thai cac dieu kien sau: + La tai san co dinh dau tu mai (chua qua sir dung). + La cac loai may moc, thiet bj; dung cu lam viec do luong, thi nghiem. Theo phuong phap khau hao so du giam dan co dieu chinh thi mire khau hao hang nam cua TSCD dugc xac dinh theo cong thirc sau: TRUdNG DAI HpC KINH TE Q U 6c DAN 15 GIAO TRINH KE TOAN TAI CHINH TRONG CAC DOANH NGHl|P Mkhn _ Gia trj con lai cua Ty le khau tai san co dinh hao nhanh Ty le khau hao nhanh xac dinh theo cong thue sau: Ty le khau _ Ty le khau hao TSCD theo He so khao nhanh (%) phim ng phap dipong thang dieu chinh He so dieu chinh xac djnh theo thai gian sir dung cua tai san co dinh quy dinh tai bang duai day: Thai gian sir dung cua tai spn co dinh----- r s ' • • r He so dieu chinh (lan) Den 4 nam ( t < 4 nam) 1,5 Tren 4 den 6 nam (4 nam < t < 6 nam) 2,0 Tren 6 nam (t > 6 nam) 2,5 Nhung nam cuoi, khi muc khau hao nam xac dinh theo phuong phap so du giam dan noi tren bang (hoac thap han) muc khau hao tinh binh quan giua gia tri con lai va so nam sir dung con lai cua tai san co dinh, thi ke tir nam do mire khau hao duoc tinh bang gia tri con lai cua tai san c6 dinh chia (:) cho so nam sir dung con lai cua tai san co dinh. Phuong phap khau hao theo san luong duoc ap dung d<§ tinh khiu hao cac loai may moc, thiet bi thoa man dong thai cac dieu kien sau: - True tiep lien quan den viec san xuat san pham. - Xac dinh duoc tong so luong, khdi luong san pMm san xuit theo cong suat thiet ke cua tai san co dinh. - Cong suat sir dung thue te binh quan thang trong nam tai chinh khong thap hon 100% cong suat thiet ke. Trinh tu thue hien phuong phap khau hao TSCD theo san luong nhu sau: - Can cir vao ho so kinh te - ky thuat cua tai san c6 dinh, doanh nghiep xac dinh tong so luong, khoi luong san pham san xuat theo cong suAt thilt kS cua tai san co dinh, goi tat la san luong theo cong suSt thilt ke. - Can cir tinh hinh thue te san xuat, doanh nghiep xac dinh s6 luong, khoi luong san pham thirc te san xuat hang thang, hang nam cua tai san co dinh. 16 TRUdNG DAI HQC KINH TE Q U6C DAN CHUONG I: KETOAN TAI SAN CO PjNH - Xac dinh muc trich khSu hao trong thang cua tai san co dinh theo cong thue duai day: j, , M lfc trich khau hao Mine trich khau So lu'O’ng san . * , t binh quan tinh cho hao trong thang = pham san xuat x . , 3 3 mot dan vi san cua TSCD trong thang , pham Trong do: Mlhc trich kh4u hao binh quan = Nguyen gia cua tai san c6 djnh tinh cho mot dan vj san pham San liFong theo cong suat thiet ke - Muc trich khau hao nam cua tai san co dinh bang tong muc trich khau hao cua 12 thang trong nam. Truong hop cong suat thiet ke hoac nguyen gia cua tai san co dinh thay doi, doanh nghiep phai xac dinh lai muc trich khau hao cua tai san co dinh. Khi tinh khau hao va sic dung nguon von khau hao TSCD cua mot doanh nghiep, can phai chu y mot so qui dinh sau: - Moi TSCD co lien quan den hoat dong kinh doanh deu phai trich khau hao, muc trich khau hao TSCD duoc hach toan vao chi phi kinh doanh trong ky ke ca TSCD dang the chap, cam co cho thue. - Phuong phap khau hao ap dung cho tirng tai san co dinh ma doanh nghiep da lira chon va dang ky phai thirc hien nhat quan trong suot qua trinh sir dung tai san co dinh do. - Viec xac dinh thai gian khau hao ciia mot TSCD phai dira vao khung thai gian sir dung theo quy dinh thong nhat trong che do tai chinh. Truong hop doanh nghiep muon xac dinh thai gian khau hao khac voi nhung qui dinh do thi phai duoc sir dong y cua Bo Tai chinh. Truong hop dac biet (nhu nang cap hay thao do mot hay mot so bo phan ciia TSCD) thi doanh nghiep phai lap bien ban neu ro cac can cir lam thay doi thai gian sir dung va dang ky lai thai gian sir dung moi ciia TSCD voi co quan tai chinh true tiep quan ly. - Doanh nghiep tu xac dinh thai gian khau hao cua TSCD vo hinh TRUdNG OAI HOC KINH TE QUOC DAN 17 GIAO TRINH KlTOAN TAI CHINH TRONG CAC DOANH NGHIEP nhung toi da khong qua 20 nam. Rieng thoi gian su dung cua quyen sir dung dat co thoi han la thai han dugc phep su dung dat cua doanh nghiep. TSCD vo hinh la quyen tac gia, quyen so hiru tri tue, quyen doi voi giong cay trong, thi thoi gian trich khau hao la thai han bao ho duoc ghi tren van bang bao ho. - Viec trich hoac thoi trich khau hao tai san co dinh dugc thue hien bat dau tir ngay (theo so ngay cua thang) ma tai san co dinh tang, giam, hoac ngimg tham gia vao hoat dong kinh doanh. - TSCD da kh§u hao hit ma van dugc sir dung cho hoat dong kinh doanh ciia doanh nghiep thi cung khong dugc trich khau hao nua. - TSCD chua khau hao het da hu hong phai thanh ly thi phan gia tri con lai dugc xir ly thu hoi mot lan (coi nhu mot nghiep vu bat thuong). - Doi voi TSCD khong tham gia vao hoat dong kinh doanh nhu: TSCD khong can dung, chua can dimg da co quyet djnh ciia co quan co tham quyen cho phep doanh nghiep dugc dua vao cat tru, bao quan, dieu dong cho doanh nghiep khac, TSCD phuc vu cho hoat dong phuc lgi... thi khong phai trich khau hao. - Quyen sir dung dat lau dai la tai san co dinh vo hinh dac biet, doanh nghiep ghi nhan la tai san co dinh vo hinh theo nguyen gia nhung khong dugc trich khau hao. - Cac doanh nghiep dugc sir dung toan bo so khau hao luy k! cua TSCD de tai dau tu, thay the, doi moi TSCD; khi chua co nhu cAu d^u tu tai tao lai TSCD, doanh nghiep co quyen sir dung linh hoat so khau hao luy ke phuc vu yeu cau kinh doanh ciia minh. 3- Gia trj con lai cua TSCD Gia trj con lai ciia TSCD la gia thirc te ciia TSCD tai mot thoi diem nhat dinh. Nguoi ta chi xac djnh dugc chinh xac gia tri con lai ciia TSCD khi ban chung tren thi truong. Ve phuong dien ke toan, gia tri con lai ciia TSCD dugc xac dinh bang hieu so giua nguyen gia TSCD va so khau hao luy ke tinh den thoi diem xac djnh. Chinh vi vay, gia tri con lai tren so k! toan mang dau an chii quan cua cac doanh nghiep, ciing 1 TSCD nhung neu 18 TRUCJNG DAI HpC KINH Tf QU6C DAN CHUONG I: KE TOAN TAI SAN CO OjNH doanh nghiep giam thai gian khau hao thi toe do giam cua gia tri con lai se nhanh hon. Do do trong cac truong hop gop von lien doanh bang TSCD, giai thi hoac sap nhap doanh nghiep, da dang hoa hinh thue so huu doanh nghiep thi doi hoi phai danh gia lai gia trj hien con cua TSCD, thue chat cua viec lam nay la xac dinh gia tri con lai cua TSCD theo mat bang gia ca hien tai. M6i quan he giua ba chi tieu gia cua TSCD duoc the hien cua cong thue sau: NG TSCD = GTCLTSCO + GTHM TSCD IV- KE TOAN TINH HINH BIEN DONG TSCD 1- Thu tuc va ke toan chi tict TSCD Khi co TSCD moi dua vao su dung, doanh nghiep phai lap hoi dong giao nhan gom co dai dien ben giao, dai dien ben nhan va mot so uy vien de lap "Bien ban giao nhan TSCD" cho tirng doi tuong TSCD. Doi voi nhung TSCD cung loai, giao nhan cung mot luc, do cung mot don vj chuyen giao thi co the lap chung mot bien ban. Sau do phong ke toan phai sao lai cho moi doi tuong ghi TSCD mot ban de liru vao ho so rieng cho tirng TSCD. Moi bo ho so TSCD bao gom: "Bien ban giao nhan TSCD", hop dong, hoa don mua TSCD, cac ban sao tai lieu ky thuat va cac chung tir khac co lien quan. Can cu vao ho so TSCD, ke toan mo the TSCD de theo doi chi tiet tirng TSCD cua doanh nghiep. The TSCD do k! toan TSCD lap, k! toan truong ky xac nhan. The nay duoc luu 6 phong ke toan trong suot qua trinh sir dung TSCD. Khi lap xong, the TSCD duoc dung de ghi vao "So tai san co dinh", so nay duoc lap chung cho toan doanh nghiep mot quyen va tirng don vi sir dung moi noi mot quyen. TSCD cua doanh nghiep co the giam do nhieu nguyen nhan khac nhau nhu dieu chuyen cho don vj khac, dem di gop von lien doanh, lien ket, nhugng ban, thanh ly... tuy theo tumg truong hgp giam TSCD ma doanh nghiep phai lap cac chirng tir nhu "Bien ban giao nhan TSCD", "Bien ban thanh ly TSCD"... Tren co so cac chimg tir nay k! toan ghi giam TSCD tren TRUdNG DAI HQC KINH Tl Q U 6 c DAN 19 GIAO TRINH KE TOAN TAI CHINH TRONG CAC DOANH NGHIEP cac "So tai san co dinh". Truong hop di chuyen TSCD giua cac bo phan trong doanh nghiep thi ke toan ghi giam TSCD tren "So tai san co djnh" cua bo phan giao va ghi tang tren "So tai san co dinh" cua bo phan nhan. 2- Tai khoan su* dung Be phan anh tinh hinh bien dong TSCD, doanh nghiep phai su dung cac t&i khoan chu yeu sau: * Tai khoan 211 "TSCD huu hinh”: TK nay dung de phan anh gia trj hien co va tinh hinh tang, giam cua toan bo TSCD huu hinh cua doanh nghiep theo nguyen gia. Ben No: Nguyen gia TSCD huu hinh cua doanh nghiep tang trong ky. Ben Co: Nguyen gia TSCD huu hinh cua doanh nghiep giam trong ky. So du No: Nguyen gia TSCD huu hinh hien co cua doanh nghiep. TK 211 dugc chi tiet de theo doi tinh hinh bien dong cua tirng loai TSCD huu hinh nhu: TK 2111 “Nha cira, vat kien true” TK 2112 “May moc thiet bj” TK 2113 “Phuong tien van tai, truyen dan” TK 2114 “Thiet bi, dung cu quan ly” TK 2115 “Vuan cay lau nam, sue vat lam viec va cho san pham” TK 2118 “TSCD huu hinh khac” * Tai khoan 212 “TSCD thue tai chinh ” TK nay phan anh tinh hinh bien dong ciia TSCD huu hinh, vo hinh thue ngoai (phuong thirc thue tai chinh) theo nguyen gia. Ben No: Nguyen gia cua TSCD thue tai chinh tang trong ky. Ben Co: Nguyen gia ciia TSCD thue tai chinh giam trong ky. So du No: Nguyen gia TSCD thue tai chinh hien co. * Tai khoan 213 “TSCD vo hinh”: TK nay phan anh tinh hinh bien dong TSCD vo hinh ciia doanh nghiep theo nguyen gia. Ben No: Nguyen gia TSCD vo hinh tang trong ky. 20 TRUdNG DAI HQC KINH TE Q U6C DAN CHUONG I: KE TOAN TAI SAN C O OjNH Ben Co: Nguyen gia TSCD vo hinh giam trong ky. So du ben Ng: Nguyen gia TSCD VH hien co cua doanh nghiep. TK nay dugc chi tilt thanh cac TK cap 2 de theo doi tinh hinh bien dong cua tirng loai TSCD VH nhu: TK 2131 “Quyen su dung dat” TK 2132 “Quyen phat hanh” TK 2133 “Ban quyen, bang sang che” TK 2134 “Nhan hieu hang hoa” TK 2135 “Phan mem may vi tinh” TK 2136 “Gmy phep va giay phep nhugng quyen” TK 2138 “TSCD vo hinh khac” * TK 214 “Hao mdn TSCD” • TK nay phan anh tinh hinh bien dong cua TSCD theo gia tri hao mon. Ben No: Gia tri hao mon cua TSCD giam trong ky. Ben Co: Gia tri hao mon cua TSCD tang trong ky. So du ben Co: Gia tri hao mon cua TSCD hien co. TK nay dugc chi tiet thanh 4 TK cap 2: TK 2141 “Hao mon TSCD huu hinh” TK 2142 “Hao mon TSCD thue tai chinh” TK 2143 "Hao mon TSCD vo hinh” TK 2147 "Hao mon bat dong san dau tu” 3- Ke toan tinh hinh tang TSCD * TSCD dugc mua sam, xay dung bang nguon von chuyen dimg. - Doi vcri nhung TSCD hinh thanh qua qua trinh xay dung, lap dat, chinh ly, chay thu, nghien cuu, trien khai thi ke toan phai tap hgp cac khoan chi tieu phat sinh trong qua trinh do vao TK 241 “Chi phi xay dimg co ban do dang”: Ng TK 241: Chi phi mua sam, xay dung, nghien cuu, trien khai Ng TK 133: Thue GTGT dugc khau tru (neu co) Co TK 111, 1 12, 141, 152,311,331... TRUdNG 0AI HQC KINH TE Q U 6c DAN 21 GIAO TRINH KE TOAN TAI CHINH TRONG CAC DOANH NGHIEP Khi cong tac xay dung, lap dat, trien khai hoan thanh, ke toan phan anh tinh hinh quyet toan chi phi va gia tri tai san hinh thanh qua qua trinh trinh xay dung, lap dat, trien khai: No TK 211,213: Nguyen gia TSCD hinh thanh dua vao su dung Ng TK 155: Gia trj san pham thu dugc Ng TK 138: Khoan chi sai yeu cau boi thuong hoac cho xu ly Co TK 241: T6ng chi phi mua sam, xay dung, lap dat, trien khai. - D6i vai nhung TSCD mua sSm dua vao su dung khong qua lap dat thi ke toan can cu vao cac chung tir lien quan de ghi: Ng TK 211,213: Theo nguyen gia Ng TK 133 (1332): Thue GTGT dugc khau trir (neu co) Co TK 111, 112, 331: Gia thanh toan cho nguoi ban. - Neu TSCD dung cho san xuat - kinh doanh dugc mua sam, xay dung bang nguon von dau tu XDCB, quy dau tu phat trien, quy phuc lgi, thi khi hoan thanh thu tuc dua TSCD vao su dung, ke toan ghi but toan chuyen nguon: Ng TK 414: TSCD dugc dau tu bang quy dau tu phat trien Ng TK 441: TSCD dugc dau tu bang nguon von dau tu XDCB Ng TK 353 (3532): TSCD dau tu bang quy phuc lgi Co TK 411: Ghi tang nguon von kinh doanh. - Truong hgp TSCD dugc mua sam bang quy phuc lgi phuc vu cho hoat dong van hoa, phuc lgi, khi ket chuyen nguon, ke toan ghi: Ng TK 3532: Quy phuc lgi Co TK 3533: Quy phuc lgi da hinh thanh TSCD. - Truong hgp TSCD dugc mua sam dau tu bang Quy phat trien khoa hoc va cong nghe, khi ket chuyen nguon, ke toan ghi: Ng TK 3561: Quy phat trien khoa hoc va cong nghe Co TK 3562: Quy phat trien KH&CN da hinh thanh TSCD. - Truong hgp TSCD dugc mua sam, xay dung bang nguon von dau tu XDCB, kinh phi su nghiep, kinh phi du an dimg vao hoat dong su nghiep hoac hoat dong dir an thi ke toan ghi but toan chuyen nguon nhu sau: 22 TRtfdNG OAI HQC KINH TE Q U 6c DAN CHUONG I: KE TOAN TAI SAN COOjNH Ng TK 441: TSCD dugc dau tu bang nguon von dau tu XDCB Ng TK 161: TSCD dugc ddu tu bang nguon kinh phi su nghiep, kinh phi du an Co TK 466: Nguon kinh phi da hinh thanh TSCD. f t \ \ r * TSCD tang do mua sam, xay dung, trien khai bang nguon von vay dai han: - Truong hgp doanh nghiep nhan tien vay dai han de thanh toan tien mua TSCD khi hoan thanh thu tuc dua TSCD vao su dung, ke toan ghi: Ng TK 211,213: Phan tinh vao nguyen gia TSCD Ng TK 133: Thue GTGT theo phuong phap khau tru Co TK 341: Nhan ng voi nguoi cho vay dai han. - Truong hgp doanh nghiep da hoan thanh thu tuc dua TSCD vao su dung nhung chua thanh toan cho nguoi ban TSCD hoac nguoi nhan thau XDCB thi ke toan ghi tang TSCD: Ng TK 211,213: Phan tinh vao nguyen gia TSCD Ng TK 133: Thue GTGT theo phuong phap khau tru Co TK 331: So tien ng nguoi ban TSCD Co TK 241: Chi phi XDCB dugc tinh vao gia trj cua cong trinh. Khi nhan tien vay dai han, doanh nghiep phai tien hanh tra ng cho nguoi ban TSCD hoac nguoi nhan thau XDCB: Ng TK 331 - Phai tra nguoi ban Co TK 341 - Vay dai han. Nhu vay, trong truong hgp nay, ngu6n hinh thanh TSCD la ngu6n vay dai han. * TSCD tang ma doanh nghiep khong phai tra tien. Trong cac truong hgp Nha nuoc cSp cho doanh nghiep, cac ben d6i tac gop von, thu hoi von gop lien doanh, lien ket hoac doanh nghiep dugc bieu tang, vien trg bang TSCD... khi xac dinh dugc nguyen gia TSCD k£ toan ghi: Ng TK 2 11,213- Nguyen gia TSCD Co TK 711: Gia trj TSCD dugc bieu tang Co TK 411: Nha nuoc cap hoac ben gop von TRUdNG OAI HpC KINH TE QUOC DAN 23 GIAO TRINH KETOAN TAI CHINH TRONG CAC DOANH NGHIEP Co TK 128, 221, 222, 223, 228: Gia thoa thuan TSCD khi thu h6i von gop. Co TK 111, 112, 331... Phi ton truoc khi dung ma doanh nghiep phai chiu. Neu phi ton truoc khi su dung TSCD duoc bu dap bang nguon von chuyen dung thi ke toan con phai ghi but toan chuyen nguon nhu truong hop tren. Rieng truong hop TSCD tang d mot don vi hach toan phu thuoc duoc cap tren dieu chuyen den, thi ke toan con phai ghi gia tri hao mon cua TSCD do vao Ben Co TK 214. Con phi ton truoc khi dung ma doanh nghiep phai chi ra thi duoc hach toan vao chi phi kinh doanh trong ky: No TK 627, 641, 642: Theo noi su dung TSCD No TK 133: Thue GTGT theo phuong phap khau tru Co TK 111, 112, 331... Theo gia thanh toan. * Tang TSCD do nhan TSCD thue tai chinh - Khi phat sinh cac chi phi true tiep ban dau lien quan den tai san thue tai chinh truoc khi nhan tai san thue nhu dam phan, ky ket hop dong..., ghi: No TK 142 - Chi phi tra truoc Co TK 111, 112... - Khi nhan TSCD thue tai chinh, ke toan can cu vao hop dong thue tai san va cac chung tir co lien quan, ke toan ghi: No TK 212 - Phan tinh vao nguyen gia TSCD thue tai chinh. No TK 138 - Thue GTGT duoc khau trir nam trong no goc (neu co) Co TK 342 - Gia tri hien tai cua khoan thanh toan tien thue toi thieu hoac gia tri hop ly cua tai san thue. - Chi phi true tiep ban dau lien quan den hoat dong thue tai chinh duoc ghi nhan vao nguyen gia TSCD thue tai chinh, ghi: No TK 212 - Tinh vao nguyen gia TSCD thue tai chinh Co TK 142 - Chi phi tra truoc, hoac Co cac TK 111, 112 (So chi phi true tiep lien quan den hoat dong thue phat sinh khi nhan tai san thue tai chinh). 24 TRUCJNG OAI HQC KINH t £ Q U 6c DAN CHUONG I: KETOAN TAI SAN CO 0|NH * TSCD thica Khi kiem ke phat hien TSCD thira thi doanh nghiep phai truy tim nguyen nhan dS xir ly ghi s6 phu hop vai tirng nguyen nhan. Chang han TSCD thira la do d£ ngoai s5 kS toan, thi can cir vao ho sa ban dau de ghi tang TSCD theo mot trong so cac truong hop da trinh bay a tren. Rieng mire kMu hao cua TSCD trong thai gian quen ghi so dugc tap hgp vao chi phi quan ly doanh nghiep: Ng TK 642 - Chi phi QLDN Co TK 214 - Hao mon TSCD. Truong hgp tai san thira khong the phat hien dugc nguyen nhan, khong tim dugc chu so huu TSCD, ke toan ghi: Ng TK 211: Nguyen gia (tinh theo gia ciia TSCD moi a thoi diem hien tai) Co TK 214: Gia tri hao mon (theo danh gia thirc te) Co TK 338 (3381): Gia tri con lai (tai san thira cho xir ly). Cac nghiep vu lam tang TSCD dugc khai quat qua so do 1.1 (trang sau) 4- Ke toan tinh hinh giam TSCD *Giam gia tri con lai cua TSCD do khau hao TSCD Trong qua trinh sir dung TSCD, ke toan phai xac djnh tong mire khau hao TSCD; phan bo chi phi khau hao TSCD vao chi phi kinh doanh theo doi tugng sir dung TSCD va ghi giam TSCD bang each ghi tang gia tri hao mon ciia chung: Ng TK 627: Khau hao TSCD sir dung a cac bo phan san xuat Ng TK 641: Khau hao TSCD sir dung a bo phan ban hang Ng TK 642: Khau hao TSCD sir dung o bo phan QLDN Co TK 214: Ghi tang gia tri hao mon ciia TSCD. TRUdNGOAIHQC KINHTE QU6C DAN 25 GIAO TRINH KE TOAN TAI CHINH TRONG CAC DOANH NGHIEP So* d6 1.1: Ke toan tong hop tang TSCD 26 tru 6 n g d a i h q c k in h te q u o c d An CHUONG 1: KE TOAN TAI SAN COOjNH * Nhugng ban, thanh ly TSCD Theo quan diem cua ke toan, hoat dong nhugng ban, thanh ly TSCD dugc coi la hoat dong khac ngoai hoat dong kinh doanh. - K£ toan ghi giam cac chi tieu gia tri cua TSCD va chuyen gia tri con lai vao chi phi khac. Ng TK 811: Gia tri con lai cua TSCD Ng TK 214: Gia trj hao mon cua TSCD Co TK 211,213: Nguyen gia cua TSCD. - Phan anh thu nhap tir hoat dong nhugng ban, thanh ly nhu tien thu ve nhugng ban TSCD, phe lieu cho khach hang; tri gia phe lieu nhap kho; tien boi thuang phai thu a nguoi lam hong TSCD... Ng TK 111, 112, 131: Theo gia thanh toan Ng TK 152: Phe lieu nhap kho Ng TK 138: Tien boi thuang phai thu Co TK 711: Ghi thu nhap khac Co TK 3331: Thue GTGT theo phuong phap khau trir (neu co). - Neu trong qua trinh nhugng ban, thanh ly doanh nghiep phai chi ra mot so khoan chi nhu: chi phi nhan vien lam nhiem vu thanh ly, chi phi dich vu mua ngoai phuc vu cho hoat dong thanh ly, nhugng ban, chi phi sira chua truoc luc nhugng ban... thi ke toan ghi: Ng TK 811: Chi phi khac Ng TK 133: Thue GTGT theo phuong phap khau trir (neu co) Co TK 1 1 1, 112, 331, 334, 338... Yeu t6 chi phi. * Gop von dau tu bang TSCD vao cong ty con, cong ty lien ket, co so kinh doanh dong kiem soat, dau tu dai han khac. Can cir vao gia tri con lai ciia TSCD, gia thoa thuan do Hoi dong giao nhan von xac nhan. So chenh lech gia giam (lo), tang (lai) dugc hach toan la chi phi khac va thu nhap khac, ke toan ghi: Ng TK 221, 222, 223, 228: Theo gia thoa thuan N g TK 214: Theo gia trj hao mon Ng TK 811: Chenh lech giam gia TSCD (lo) TRl/dNG OAI HpC KINH QU6c DAn 27 GIAO TRINH KE TOAN TAI CHINH TRONG CAC DOANH NGHIEP Co TK 211,213: Nguyen gia TSCD Co TK 711: Chenh lech tang gia TSCD (lai). * Tra von gop dau tic bang TSCD Khi thanh toan von cho cac doi tac tham gia gop von bang TSCD thi phai thanh lap hoi dong giao nhan von de danh gia, xac dinh gia trj hien tai cua TSCD. Ve mat phcip ly, gia tri cua TSCD dugc hoi dong giao nhan danh gia la bao nhieu thi coi nhu doanh nghiep da thanh toan dugc von gop dau tu bay nhieu. Vi vay, can cu vao gia do hoi dong giao nhan danh gia, nguyen gia va gia tri hao mon cua TSCD, ke toan ghi: Ng TK 411: Ghi theo gia thoa thuan Ng TK 214: Ghi theo so khau hao luy ke Ng TK 811: Chenh lech giam Co TK 211; 213: Ghi theo nguyen gia Co TK 711: Chenh lech tang. *Tra von cho Nha nicac bang TSCD Doi voi doanh nghiep nha nuoc, khi ban giao TSCD cho dorn vj khac theo lenh dieu dong cua cap tren, ke toan can cu vao nguyen gia, gia trj hao mon va gia trj con lai de ghi giam TSCD: Ng TK 411: Gia trj con lai Ng TK 214: Gia tri hao mon Co TK 211, 213: Nguyen gia TSCD. * TSCD dang sic dung chuyen thanh CCDC do Nha nicac thay doi tieu chuan gia tri ciia TSCD... thi gia tri con lai cua TSCD chua khau hao het dugc phan bo vao chi phi kinh doanh trong ky toi da khong qua 3 nam. ke toan ghi: Ng TK 142. 242: Gia tri con lai cua TSCD Ng TK 214: So da khau hao Co TK 211, 213: Nguyen gia TSCD * Tra TSCD thue tai chinh - Trong qua trinh su dung TSCD thue tai chinh, ke toan phai tien hanh khau hao TSCD thue vao chi phi kinh doanh cua tirng ky hach toan: 28 TRUdNG OAI HQC KINH TE QUOC DAN CHUONG I: KETOAN TAI SAN CO©jNH Ng TK 627, 641, 642... Co TK 214 (2142) Khau hao TSCD thue tai chinh. - Cu6i nam, k£ toan xac dinh s6 phai tra ve ng goc do thue tai chinh: Ng TK 315: Ng den han tra Co TK 342: Ng dai han. - Khi thanh toan goc va lai cho cong ty tai chinh, ke toan ghi: Ng TK 315: Thanh toan goc den han tra Ng TK 635: Lai thue tai chinh Ng TK 133: Thue GTGT dugc khau trir khong nam trong ng goc Ng TK 627, 641, 642: Thue GTGT theo phuong phap true tiep Co TK 111, 112 - Neu thue GTGT nam trong ng goc khi nhan tai san thi dinh ky hang nam ke toan tien hanh phan bo thue: Ng TK 133: Neu ap dung phuong phap khau trir Ng TK 627, 641, 642: Neu ap dung phuong phap true tiep Co TK 138: Thue GTGT nam trong ng goc khi nhan tai san thue. - Khi tra TSCD thue tai chinh, ke toan ghi: Ng TK 214 (2142): Gia trj hao mon Co TK 212: Nguyen gia TSCD. - Neu doanh nghiep dugc nhugng quyen so htru TSCD thue tai chinh, ke toan ghi cac but toan de chuyen cac chi tieu gia tri TSCD thue tai chinh thanh TSCD cua doanh nghiep. Chuyen nguyen gia: Ng TK 211,213: Theo nguyen gia Ng TK 133: Thue GTGT theo phuong phap khau tru (neu co) Co TK 212: Nguyen gia TSCD thue tai chinh Co TK 111, 112... So tien phai tra them. Chuyen gia trj hao mon, ghi: Ng TK 214 (2142) Co TK 214 (2141, 2143) TRUdNG OAI HQC KINH XiQ U 6c DAN 29 GIAO TRINH KE TOAN TAI CHINH TRONG CAC DOANH NGHIEP * Ke toan TSCD thieu Khi kiem ke phat hien TSCD thieu, can cu vao bien ban kiem ke va bien ban xir ly (neu co), ke toan ghi: Ng TK 138 (1381): Cho xir ly Ng TK 138 (1388): Yeu cau b6i thuong Ng TK 214: Ghi theo gia trj hao mon Co TK 211: Ghi theo nguyen gia. Truong hgp TSCD thieu cho xir ly khi co quyet dinh xir ly ciia cap co tham quyen, ke toan ghi: Ng TK 138 (1388): yeu cau boi thuang Ng TK 632: Tinh vao gia von ciia doanh nghiep Co TK 138 (1388): Gia tri con lai cua TSCD thilu dugc xir ly. * Trao doi TSCD tuang tu Trong truong hgp doanh nghiep sir dung TSCD ciia minh de doi TSCD tuong tir ciia don vi khac (co ciing cong dung va tuong duong ve gia ca) thi ke toan ghi: Ng TK 211,213: Nguyen gia TSCD nhan ve Ng TK 214: Gia tri hao mon TSCD dem trao doi Co TK 211,213: Nguyen gia TSCD dem trao doi. * Trao doi TSCD khong tuong tu Truong hgp doanh nghiep sir dung TSCD ciia minh de doi lay tai san ciia don vj khac co mire gia khong tuong duong nhau hoac co cong dung khac nhau thi ke toan can cir vao nguyen gia, gia tri hao mon cua TSCD dem trao doi de ghi: Ng TK 811: Gia trj con lai Ng TK 214: Gia tri hao mon Co TK 211,213: Nguyen gia TSCD. Can cu vao gia hgp ly cua TSCD dem trao doi (do 2 ben trao doi thoa thuan), ke toan ghi: Ng TK 131: Gia hgp ly TSCD dem trao doi Co TK 711: Ghi tang thu nhap khac Co TK 3331: Thue GTGT phai nop theo phuong phap khau trir. 30 TRUdNG DAI HQC KINH TE QU6C DAN CHUONG 1: KE TOAN TAI SANCOOjNH Can cu vao gia hop ly cua TSCD nhan ve, ke toan ghi: No TK 211,213: Nguyen gia No TK 133: ThuS GTGT duoc kMu tru (neu co) Co TK 131: Gia hop ly cua TSCD nhan ve. Neu gia hop ly cua TSCD dem trao doi Ion han gia hop ly cua TSCD nhan ve thi doanh nghiep dugc nhan lai bang tien, khi nhan dugc, ke toan ghi: Ng TK 111, 112 Co TK 131 Neu gia hgp ly cua TSCD nhan ve lan gia hgp ly cua TSCD dem trao doi thi ke toan xir ly ngugc lai. (Cac nghiep vu ca ban lam thay doi gia tri TSCD dugc khai quat theo so do 1.2) Scy <36 1.2- K§ toan tong hop giam TSCD 211, 212, 213 Nguyen gia 811 1381 Gia trj con lai cua TSCD nhugng ban, thanh ? ly, trao doi khong tuong tur, thieu 2 4 627.641.642... Gia tri hao mon Khau hao TSCD giam 221,222,223,228 Gop von dau tu bang TSCD 81 711 giam Chenh lech giam Chenh lech H-------------- tang411 Tra von gop dau tu hoac dieu chuyen cho don vj khac Gia trj hao mon giam 211, 213 Trao doi TSCD tuong tu TRUCJNG OAI HpC KINH TE QU6C DAN 31 GIAO TRINH KE TOAN TAI CHINH TRONG CAC DOANH NGHIEP V- KE TOAN NGHIEP VU StfA CHUA TSCD Trong qua trinh su dung, TSCD can phai duoc bao duong hoac sira chira khi chung bi hu hong, nhSm duy tri nang lire hoat dong binh thuang ciia TSCD. Chi phi sira chua TSCD la chi phi gian tiep cho qua trinh kinh doanh ciia cac doanh nghiep, vi vay no phai duoc phan bo vao chi phi kinh doanh ciia cac ky hach toan. Tuy nhien, each thirc phan bo chi phi sira chira TSCD vao chi phi kinh doanh phu thuoc vao tinh ch^t ciia tirng loai hinh sira chira TSCD. Tuy theo muc do sira chira, nguoi ta chia nghiep vu sira chira TSCD ciia doanh nghiep thanh sira chira thuong xuyen, sira chua Ion va sira chua nang cap TSCD. 1- Ke toan nghicp vu sua chua thuong xuyen TSCD Sira chira thuong xuyen la cong viec sira chira nho co ti'nh chat bao duong hoac thay the nhung chi tiet, bo phan nho ciia TSCD. Dac diem ciia loai hinh sira chira nho la thoi gian tien hanh sira chira ngan, chi phi sira chira chiem mot ty trong khong dang ke so voi tong chi phi kinh doanh trong ky, vi vay, chi phi sira chua nho thuong duoc tap hop true tiep vao chi phi kinh doanh ciia ky ke toan ma nghiep vu sira chira dien ra. Tap hop chi phi sira chua thuong xuyen theo tirng doi tuong sir dung, ke toan ghi: No TK 627: Chi phi SCTX TSCD cr bo phan SX No TK 641: Chi phi SCTX TSCD o bo phan ban hang No TK 642: Chi phi SCTX TSCD 6 bo phan QLDN No TK 133: Thue GTGT theo phuong phap khau trir (neu co) Co TK 111, 112, 152,214, 334, 338, 331... Yeu t6 chi phi. 2- Ke toan nghicp vu sua chua Ion TSCD Sira chira Ion TSCD la cong viec sira chira co tinh chat khoi phuc nang lire hoat dong ciia TSCD, thay the cac bo phan quan trong ciia no. thoi gian dien ra nghiep vu sira chua Ion thuong keo dai, chi phi sira chira chiem mot ty trong dang ke so voi chi phi kinh doanh ciia tirng ky ke toan. Vi vay theo nguyen tac phii hop, chi phi sira chua Ion phai duoc phan bo vao chi phi 32 TRUdNG OAI HQC KINH l iQ U6C DAN CHUONG I: KE: TOAN TAI SAN CO OjNH kinh doanh cua nhieu ky ke toan khac nhau. Trong quan he voi cong tac ke hoach, nghiep vu sua chua Ion TSCD duoc chia thanh 2 loai la sua chua TSCD theo ke hoach va sua chira TSCD ngoai ke hoach. Sira chua Ion TSCD theo k6 hoach la sira chua nhung TSCD ma doanh nghiep da co du kiln tir truoc, da lap duoc du toan. Vi vay, trong truong hop nay ke toan phan bo chi phi sira chira TSCD vao chi phi kinh doanh bang cach trich truoc theo du toan. Sira chua Ion TSCD ngoai ke hoach la sira chua nhung TSCD hu hong nang ngoai du kien cua doanh nghiep. Vi vay, chi phi sira chira phai phan bo vao chi phi kinh doanh ciia nhirng ky hach toan sau khi nghiep vu sira chira da hoan thanh. Khi tien hanh trich truoc chi phi sira chua TSCD tinh vao chi phi kinh doanh theo du toan, ke toan ghi: No TK 627: Trich truoc chi phi sira chua TSCD o bo phan san xuat No TK 641: Trich truoc chi phi sira chua TSCD 6 bo phan ban hang No TK 642: Trich truoc chi phi sua chua TSCD 6 bo phan QLDN v.v... Co TK 335 - Chi phi phai tra. Khi cong viec sira chua Ion TSCD dien ra, tap hop chi phi sira chua TSCD, ke toan ghi: No TK 241 (2413): Chi phi sira chira TSCD No TK 133: Thue GTGT theo phuong phap khau trir (neu co) Co TK 111, 112. 152, 214, 331, 334, 338... ySu t6 chi phi. Khi cong viec sira chira hoan thanh kS toan tinh gia thanh thue tS ciia cong viec sira chira va tien hanh ket chuyen. - Truong hop sira chua Ion theo ke hoach, can cir vao gia thanh thirc te cua cong viec sira chua, gia thanh du toan da trich truoc, k§ toan ghi: No TK 335: Gia thanh du toan da trich truoc No TK 627, 641, 642... Phan du toan thidu Co TK 241 (2413): Gia thanh thirc te. TRUdNG OAI HpC KINH TE Q U 6c DAN 33 GIAO TRINH KBTOAN TAI CHINH TRONG CAC DOANH NGHIEP Neu trich thira, ghi: Ng TK 335 Co TK 627, 641, 642... : Phan dir toan thira. - Truong hop sira chira Ion ngoai ke hoach thi ke toan ghi: No TK 242: Neu phan bo cho nam sau No TK 627, 641, 642: Phan bo vao chi phi ciia nam nay Co TK 241 (2413) Khi phan bo chi sira chua cho phan bo sira chira Ion ngoai ke hoach vao chi phi nam nay, ke toan ghi: No TK 627. 641,642... Co TK 242 - Chi phi tra truoc dai han. 3- Ke toan sua chua nang cap TSCD Sira chira Ion nang cap TSCD la loai hinh sira chira co ti'nh chat tang them tinh nang hoat dong ciia TSCD hoac keo dai tuoi tho ciia no. Ban chat cua nghiep vu sira chira nang cap TSCD la mot nghiep vu dau tu bo sung cho TSCD. Tap hop chi phi nang cap TSCD, ke toan ghi: No TK 241 (2413) No TK 133: Thue GTGT theo phuong phap khau trir Co TK 111, 112, 152, 214, 331, 334, 338... Khi cong viec sira chira hoan thanh, can cir vao gia thanh thirc te ciia cong viec sira chira va gia tri con lai ciia TSCD duoc nang dip d£ k£ toan xac djnh nguyen gia moi, ke toan ghi: No TK 211 Co TK 241 (2413). Neu chi phi' de nang cap TSCD duoc bii dap bang nguon von chuyen dung thi ke toan con phai ghi but toan chuyen nguon von: No TK 414, 441... Co TK 411. Trinh tir ke toan tong hop cac nghiep vu co ban lien quan den hoat dong sira chua TSCD duoc the hien qua so do 1.3 (trang sau) 34; TRLJdNG DAI HQC KINH TE QUOC DAN CHUONG I: KETOAN TAI sAn COOjNH So> p sira chu>a TSCD l II,1 12, 152, 331, 334, 338... 627, 641, 642 Chi phi sua chua thuang xuyen 241 CP SCL theo KH virot dir toan 133 Thue GTGT dau vao 335 K/cCP SCL theo KH 627,... K/c phan Trich truac chi phi SCL theo KH Tap hop CP SCL va SC nang cap dir toan thira CPSCL ngoai KH phan bo vao chi phi kinh doanh nam nay 242 CP SCL chcr phan bo Phan bo CPSCL vao chi phi KD 211, 213 Ket chuyen chi phi sua chua nang cap TRUdNG DAI.HQC KINH TE QU6C DAN 35 GIAO TRINH KE TOAN TAI CHINH TRONG CAC DOANH NGHIEP __ r Tom tat chuo’ng I TSCD la ca sa vat chat khong the thieu dugc doi vai moi quoc gia noi chung va trong moi doanh nghiep noi rieng. Viec theo doi, phan anh day du, chi'nh xac tinh hinh tang giam hao mon, khau hao, sira chua va hieu qua sir dung TSCD la nhiem vu quan trong ciia cong tac ke toan va quan ly TSCD. To chuc ke toan TSCD khong chi co y nghTa gop phan nang cao chat lugng quan ly va hieu qua sir dung TSCD ma con co y nghTa thiet thirc trong viec dinh huong dau tu va san xuat. Chi'nh vi vay, khi nghien cuu chuong nay can nam vung cac noi dung sau day: - Dac diem, vai tro cua TSCD trong hoat dong san xuat - kinh doanh va nhiem vu ciia ke toan TSCD. - Cac tieu thirc phan loai va cac loai TSCD thuong dugc sir dung trong hoat dong san xuat - kinh doanh, viec danh gia TSCD theo che do hien hanh. - Noi dung to chirc ke toan TSCD; Tai khoan sir dung va cac phuong phap ke toan thi'ch irng; Dac biet can liru y toi cong tac kiem ke, danh gia lai TSCD va phuong phap ke toan. - He thong chung tir va so sach chi tilt, t6ng hgp d§ k£ toan TSCD. 36 TRUdNG OAI HQC KINH TE QU 6 c DAN CHUONG II: Kf TOAN NGUYEN VAT UEU VA C 6N G CU DUNG Cy Chuff ng II KE TOAN NGUYEN VAT LIEU VA CONG CU DUNG CU I- DAC DIEM NGUYEN VAT LIEU VA NHIEM VU KE TOAN • • • • • 1- Dac diem nguyen vat lieu (NVL) Mot trong nhung dieu kien thiet yeu de tien hanh san xuat la doi tugng lao dong. NVL la nhung doi tugng lao dong da dugc the hien duai dang vat hoa nhu: sit, thep trong doanh nghiep ca khi che tao, sgi trong doanh nghiep det, da trong doanh nghiep dong giay, vai trong doanh nghiep may mac... Khac vai tu lieu lao dong, NVL chi tham gia vao mot chu ky san xuat nhat dinh va khi tham gia vao qua trinh san xuat, duai tac dong cua lao dong, chung bi tieu hao toan bo hoac thay doi hinh thai vat chat ban dau de tao ra hinh thai vat chat cua san pham. Nhirng dac diem tren la xuat phat diem quan trong cho cong tac to chuc ke toan NVL tir khau tinh gia, ke toan tong hgp va ke toan chi tiet. 2- Yeu cau quan ly NVL trong cac doanh nghiep NVL la mot yeu to khong the thieu dugc ciia qua trinh san xuat - kinh doanh a cac doanh nghiep. Gia tri NVL thuang chiem mot ty trong lan trong tong chi phi san xuat - kinh doanh, vi vay, quan ly tot khau thu mua, du tru va sir dung vat lieu la dieu kien can thiet de bao dam chit lugng san pham, tiet kiem chi phi, giam gia thanh, tang lgi nhuan cho doanh nghiep. Be tranh nham lln trong cong tac quan ly va kS toan NVL truac h k cac doanh nghiep phai xay dung dugc he th6ng danh dilm va danh s6 danh diem cho NVL. He thong danh diem va s6 danh di£m cua NVL phai ro rang, chinh xac tuong ung vai quy cach, chung loai ciia NVL. TRUdNG OAI HpC KINH TE Q U 6c DAN 37ii - GIAO TRINH Kif TOAN TAI CHINH TRONG CAC DOANH NGHIEP De qua trinh san xuat kinh doanh lien tuc va su dung von tiet kiem thi doanh nghiep phai du tru NVL a mot muc do hop ly. Do vay, cac doanh nghiep phai xay dung dinh muc ton kho toi da va toi thieu cho tirng danh diem NVL, tranh viec du tru qua nhieu hoac qua it mot loai NVL nao do. Dinh muc ton kho cua NVL con la ca sa de xay dimg ke hoach thu mua NVL va ke hoach tai chinh cua doanh nghiep. De bao quan tot NVL du tru, giam thieu hu hao, mat mat, cac doanh nghiep phai xay dung he thong kho tang, ben bai du tieu chuan ky thuat, bo tri nhan vien thu kho co du pham chat dao due va trinh do chuyen mon de quan ly NVL ton kho va thirc hien cac nghiep vu nhap, xuat kho, tranh viec bo tri kiem nhiem chuc nang thu kho vai tiep lieu va ke toan vat tu. 3- Nhiem vu ke toan NVL De cung cap day du, kip thai va chinh xac thong tin cho cong tac quan ly NVL trong cac doanh nghiep, ke toan NVL phai thue hien dugc cac nhiem vu chu yeu sau: - Ghi chep, tinh toan, phan anh chinh xac, trung thirc, kip thai so lugng, chat lugng va gia thanh thue te cua NVL nhap kho. - Tap hgp va phan anh day du, chinh xac, kip thai so lugng va gia tri NVL xuat kho, kiem tra tinh hinh chap hanh cac dinh muc tieu hao NVL. - Phan bo hgp ly gia tri NVL sir dung vao cac doi tugng tap hgp chi phi san xuat - kinh doanh. - Tinh toan va phan anh chinh xac so lugng va gia tri NVL ton kho, phat hien kip thai NVL thieu, thira, ir dong, kem pham chat de doanh nghiep co bien phap xu ly kip thai, han che den mire toi da thiet hai co the xay ra. II- PHAN LOAI VA TINH GIA NVL 1- Phan loai NVL NVL sir dung trong cac doanh nghiep co nhieu loai, nhieu thu co vai tro cong dung khac nhau trong qua trinh san xuat - kinh doanh. Trong di£u 38 TRUdNG OAI HQC KINH TE QU6C DAN CHUONG II: KE TOAN NGUYEN VftT UEU VA C6NG CU DUNGCy kien do, doi hoi cac doanh nghiep phai phan loai NVL thi moi to chuc tot viec quan ly va ke toan NVL. Trong thue te cua cong tac quan ly va ke toan a cac doanh nghiep, dac trung dung d! phan loai NVL thong dung nhat la vai tro va tac dung cua NVL trong qua trinh san xuat - kinh doanh. Theo dac trung nay, NVL d cac doanh nghiep dugc phan ra cac loai sau day: - Nguyen lieu va vat lieu chinh (NVLC): la nguyen lieu, vat lieu ma sau qua trinh gia cong che bien se cau thanh hinh thai vat chat cua san pham. Danh tu nguyen lieu a day dung de chi doi tugng lao dong chua qua che bien cong nghiep. - Vat lieu phu (VLP) la nhung vat lieu co tac dung phu trong qua trinh san xuat - kinh doanh, dugc sir dung ket hgp vai NVLC de hoan thien va nang cao tinh nang, chat lugng ciia san pham hoac dugc sir dung de bao dam cho cong cu lao dong hoat dong binh thuang, hoac dung de phuc vu cho nhu cau ky thuat, nhu cau quan ly. - Nhien lieu la nhung thu dung de tao nhiet nang nhu than da, than bun, ciii, xang, dau, gas... Nhien lieu trong cac doanh nghiep thirc chat la mot loai VLP, tuy nhien no dugc tach ra thanh mot loai rieng vi viec san xuat va tieu dung nhien lieu chiem mot ty trong Ion va dong vai tro quan trong trong nen kinh te quoc dan, nhien lieu cung co yeu cau va ky thuat quan ly hoan toan khac vai cac loai VLP thong thuang. - Phu tiing thay the la loai vat tu dugc sir dung cho hoat dong sira chira, bao duong TSCD. - Thiet bi va vat lieu XDCB la cac loai thiet bi, vat lieu phuc vu cho hoat dong xay lap, XDCB. - Vat lieu khac la cac loai vat lieu dac chung ciia tirng doanh nghiep hoac phe lieu thu hoi. Ke toan theo cach phan loai noi tren dap img dugc yeu cau phan anh tong quat ve mat gia tri d6i vai moi loai NVL. DS bao dam thuan tien, tranh nham lan cho cong tac quan ly va hach toan ve so lugng va gia trj doi vai TRUdNG OAI HQC KINH TE Q u 6 c DAN 39 GIAO TRINH KE TOAN TAI CHINH TRONG CAC DOANH NGHIEP tirng thu NVL, tren ca sa phan loai theo vai tro va cong dung cua NVL, cac doanh nghiep phai tiep tuc chi tiet va hinh thanh nen 'So danh diem vat lieu”. So nay xac djnh thong nhat ten goi, ky ma hieu, quy cach, pham chat, so hieu, don vi tinh, gia hach toan cua tirng danh diem NVL (theo mau sau). Ky hieu Ten, nh§n hieu, quy ccich, pham Don vj tinh Ocm gi3 hach Ghi chu Nh6m Danh diem NVL 2- Tinh gia NVL chat NVL to£n Tinh gia vat lieu la mot cong tac quan trong trong viec to chuc hach toan NVL. Tinh gia NVL la dimg tien de bieu hien gia tri ciia NVL. Viec tinh gia NVL phai tuan thii Chuan muc ke toan So 02 - Hang ton kho, theo Chuan mire nay NVL luan chuyen trong cac doanh nghiep phai dugc tinh theo gia thirc te. Gia thue te ciia NVL la loai gia dugc hinh thanh tren ca sa cac chung tir hgp le chung minh cac khoan chi hgp phap ciia doanh nghiep de tao ra NVL. Gia thirc te ciia NVL nhap kho dugc xac djnh tuy theo timg nguon nhap. *Doi vai NVL mua ngoai thi cac yeu to de hinh thanh nen gia thue te la: - Gia hoa don ke ca thue nhap khau (neu co): + Doi vai nhung doanh nghiep tinh thue GTGT theo phuong phap khau trir thi thue GTGT khong dugc tinh vao gia thirc te cua NVL. + Doi vai nhung doanh nghiep tinh thue GTGT theo phuong phap true tiep thi thue GTGT dugc tinh vao gia thirc te cua NVL. - Chi phi thu mua: chi phi van chuyen, boc da, hao hut trong djnh mire... (Cung dugc xac dinh tren ca sa phuong phap tinh thue GTGT ma doanh nghiep lira chon). 40 TRUONG OAI HQC KINH TE QU6C DAN CHUONG II: KE TOAN NGUYEN V^T UfUVA CONG CU DUNG Cy gj-L J'l. ■- - i = = = = = = = = = = = = = = = ......*-■■■ 1 ' ■ a * £> So luang So tien Kho Kho Cong So dau T2 danh v | t vi Dan So So Nhgp Xuat So S6 diem lieu tinh gia lu’ang tien SL TT SL TT tien lu’ang So1 <36 3.1: K§ toan chi ti6t NVL theo phu’O’ng phap ddi chidu luan chuyen Ghi chu: ------► Ghi hlng ngay Ghi cuoi thang ^ D o i chieu TRUdNG OAI HOC KINH t f Q U 6 c DAN 49 «« ». * * «• + : GIAO TRINH KE TOAN TAI CHINH TRONG CAC DOANH NGHIEP 3- Phuong phap so du Vai nhung doanh nghiep co nhieu danh diem NVL va dong thai so lugng chung tu nhap xudt cua moi loai kha nhieu thi phuong phap ke toan chi tiSt NVL thich hop nhat la phuong phap so du. Theo phuong phap nay, thu kho ngoai viec ghi "The kho" nhu cac phuong phap tren thi cuoi ky con phai ghi luong NVL ton kho tir "The kho" vao "So so du". Ke toan dira vao so luong nhap, xuat ciia timg danh diem NVL dugc tong hgp tir cac chung tir nhap, xuat ma ke toan nhan dugc khi kiem tra cac kho theo djnh ky 3, 5 hoac 10 ngay mot lan (kem theo "Phieu giao nhan chirng tir") va gia hach toan de trj gia thanh tien NVL nhap xuat theo timg danh diem, tir do ghi vao "Bang luy ke nhap, xuat tonv (bang nay dugc mo theo tung kho). Cuoi ky tien hanh tinh tien tren "So so du" do thii kho chuyen den va doi chieu ton kho timg danh diem NVL tren "So so du" voi ton kho tren "Bang luy ke nhap. xuat, ton". Tir "Bang luy ke nhap, xuat. ton" ke toan doi chieu voi so ke toan tong hgp ve vat lieu. Phuong phap nay tranh dugc viec ghi chep trung lap va dan deu cong viec ghi so trong ky, nen khong bi don viec vao cuoi ky, nhung viec kiem tra, doi chieu va phat hien sai sot gap nhieu kho khan, vi vay. phuong phap nay doi hoi nhan vien ke toan va thii kho phai co trinh do chuyen mon cao. Mau so va so do ke toan chi tiet theo phuong phap so du nhu sau: Phi§u giao nhan chung tu> nhap (xult) Tir ngay den ngay ....thang nam Nhom vat lieu So lugng chung tu So hieu So tien N g a y...thang nam Nguoi nhan Nguoi giao 50 TRUCJNG DAI HQC KINH TE QU6C DAN CHUONG II: KE TOAN NGUYEN Vfo LIEU VA CONG CU DUNG Cg So sd diF Kho: ................ Nam: So danh Ten vat Dan vj Dan gia D/m dy So du1 d^u nam Ton kho cuoi thang 1 Ton kho cuoi thang 2 diem li#u tinh tru SL TT SL TT SL TT Bang luy ke nhap - xuat - ton kho vat lieu Kho: Thang nam So Ten Ton kho Nhap Xuat Ton kho danh diem vat lieu ddu thcing Tu-.... dS n... Tu d6n... Cong nhap Tu-.... d in Tu-.... d§n Cong nhap cuoi thang So’ dd 2.3: Kd toan chi ti§t nguyen vat lieu theo phifong phap sd du» Ghi chu: ------► Ghi hang ng^y = * ► Ghi cuoi thang +— ► B6i chieu TRUdNG OAI HOC KINH TE Q U 6c DAN 51 GIAO TRINH KE TOAN TAI CHINH TRONG CAC DOANH NGHIEP IV- KE TOAN TONG HOP TINH HINH LUAN CHUYEN NVL 1- Cac phuoTig phap ke toan tong hop ve NVL NVL la tai san liru dong cua doanh nghiep va duoc nhap. xuat kho thuong xuyen, tuy nhien tuy theo dac diem NVL cua tung doanh nghiep ma cac doanh nghiep co cac phuong thue kiem ke khac nhau. Co doanh nghiep thirc hien kiem ke theo tung nghiep vu nhap, xuat kho (moi lan nhap, xuat kho deu co can, do, dong, dem) nhung cung co nhirng doanh nghiep chi kiem ke mot lan vao thoi diem cuoi ky bang cach can, do, dong, dem, uoc luong NVL t6n cuoi ky. Tuong irng voi 2 phuong thue kiem ke tren, trong ke toan NVL noi rieng va ke toan cac loai hang ton kho noi chung co 2 phuong phap ke toan tong hop la KKTX va KKDK. 1.1- Phuong phap KKTX Phuong phap KKTX la phuong phap theo doi, phan anh thuong xuyen, lien tuc, co he thong tinh hinh nhap, xuat, ton kho vat tu, hang hoa tren so ke toan. Trong truong hop ap dung phuong phap KKTX thi cac tai khoan hang ton kho noi chung va tai khoan NVL noi rieng duoc dung de phan anh so hien co, tinh hinh bien dong tang, giam cua vat tu, hang hoa. Vi vay, gia trj vat tu, hang hoa tren so ke toan co the xac dinh 6 bat cu thoi diem nao trong ky hach toan. Cuoi ky ke toan, can cu vao so lieu kiem ke thirc te vat tu, hang hoa ton kho, so sanh doi chieu voi so lieu ton tren so ke toan de xac dinh so luong vat tu thira, thieu va truy tim nguyen nhan de co giai phap xir ly kip thoi. Phuong phap KKTX ap dung thich hop trong cac doanh nghiep san xuat va cac don vi thuong nghiep kinh doanh mat hang co gia tri Ion. 1.2- Phuong phap KKDK Phuong phap KKDK la phuong phap ke toan can cir vao ket qua ki£m ke thirc te de phan anh gia tri hang ton kho cuoi ky tren so ke toan tong hop 52 TRUdNG DAI HQC KINH Tl: Q U6C DAN CHUONG II: KE TOAN NGUYEN V£T LIEU VA C 6N G CU DUNG Cy va tu do ti'nh ra tri gia vat tu, hang hoa da xuat trong ky theo cong thue: Trj gia vat Trj gia vat tip, Trj gia vat tu\ Trj gia vat tu\ tir, hang hoa = hang hoa mua vao + hang hoa ton - hang hoa ton xuat kho trong ky dau ky cuoi ky Theo phuong phap KKDK, moi bien dong vat tu, hang hoa khong theo doi, phan anh tren cac tai khoan hang ton kho. Gia tri vat tu, hang hoa mua va nhap kho duoc phan anh tren mot tai khoan rieng (Tai khoan "Mua hang”). Cong tac kiem ke vat tu, hang hoa duoc tien hanh cuoi moi ky ke toan de xac djnh gia tri vat tu, hang hoa ton kho thirc te, tren co so do ke toan phan anh vao cac tai khoan hang ton kho. Nhu vay, khi ap dung phuong phap KKDK, cac tai khoan hang ton kho chi su dung dau ky ke toan (de ket chuyen so du dau ky) va cuoi ky ke toan (de ket chuyen so du cuoi ky). Phuong phap KKDK thuong duoc ap dung o nhung doanh nghiep co nhieu chung loai vat tu, hang hoa voi quy each mau ma khac nhau, gia tri thap va duoc xuat thuong xuyen. Phuong phap KKDK hang ton kho co iru diem la giam nhe khoi luong cong viec ke toan, nhung do chinh xac ve vat tu, hang hoa xuat dung cho cac muc dich khac nhau phu thuoc vao chat luong cong tac quan ly tai kho, quay, ben, bai ... 2- Ke toan tong hop ve NVL theo phuong phap KKTX 2.1- Tai klioan sir dimg - TK 152 "Nguyen lieu, vat lieu". Tai khoan nay dung de ghi chep so hien co va tinh hinh tang giam nguyen vat lieu theo gia thirc te. Ket cdu cua TK 152: Ben No: + Gia thirc te nguyen vat lieu nhap kho do mua ngoai, tir che, thue ngoai gia cong, nhan gop von lien doanh, duoc cap hoac nhap tir cac nguon khac. TRUdNG DAI HQC KINH TE Q U 6c DAN 53 GIAO TRiNH KE TOAN TAI CHINH TRONG CAC DOANH NGHIEP + Tri gia nguyen vat lieu thira phat hien khi kiem ke. Ben Co: + Gia thirc te nguyen vat lieu xuat kho de san xuat, de ban. thue ngoai gia cong che bien, hoac gop von dau tu. + Tri gia nguyen vat lieu duoc giam gia hoac tra lai nguoi ban. + Tri gia nguyen vat lieu thieu hut phat hien khi kiem ke. Du No: Gia thirc te nguyen vat lieu ton kho. TK 152 co the mo thanh cac tai khoan cap 2 de ke toan chi tiet theo tirng loai, nhom thir vat lieu tiiy thuoc vao yeu cau quan ly ciia doanh nghiep, thong thuong cac doanh nghiep chi tiet TK nay theo vai tro va cong dung ciia NVL nhu: -TK 1521: Nguyen vat lieu chinh. -TK 1522: Vat lieu phu. -TK 1523: Nhien lieu. .v.v. -TK 151 " Hang mua dang di tren duong". Tai khoan nay dung de phan anh gia tri cac loai vat tu. hang hoa ma doanh nghiep da mua, da chap nhan thanh toan voi nguoi ban nhung chua ve nhap kho doanh nghiep va tinh hinh hang ve. TK 151 co ket cau nhu sau: Ben Ng: - Gia tri hang hoa, vat tu dang di duong. Ben Co: - Gia tri hang hoa. vat tu dang di duong da ve nhap kho hoac chuyen giao cho cac doi tuong sir dung hay khach hang. Du No: Gia tri hang di duong chua ve nhap kho. 2.2- Ke toan nghicp vu nhap kho NVL *NVL thu mua nhap kho: Trong nghiep vu thu mua, nhap kho NVL thi doanh nghiep phai co 2 loai chirng tir bat buoc do la "Hoa don” (do nguoi ban giri cho doanh nghiep) va "Phieu nhap kho" (do can bo nghiep vu ciia doanh nghiep lap). 54 TRUdNG DAI HQC KINH TE QUOC DAN CHUONG II: KE TOAN NGUYEN V#T UEU VA CONG CU DUNGCy truong hap NVL la nong, lam, thuy, hai san mua true tiep cua nguai san xuat thi doanh nghiep lap “Bang ke thu mua hang hoa mua vao khong co hoa dan” thay cho hoa dan. Ngoai ra, trong cac truong hop dac biet, doanh nghiep con phai lap mot s6 loai chung tir khac nhu “Bien ban kiem nghiem vat tu”, “Bien ban xir ly vat tu thieu”... Viec ghi chep nghiep vu thu mua va nhap kho NVL cua ke toan phu thuoc vao tinh hinh thu nhan cac chung tir tren. - Truong hop hang va hoa don cung ve: + Can cu vao hoa don, phieu nhap va cac chung tir co lien quan, ke toan ghi: No TK 152: Phan ghi vao gia NVL nhap kho No TK 133: Thue GTGT theo phuong phap khau trir Co TK 111, 112, 311,331: Gia hoa don. - Truong hop hang dang di duong: Khi ke toan chi nhan dugc hoa dan ma chua nhan dugc phieu nhap kho thi luu hoa don vao cap ho so hang dang di duang, neu trong thang hang ve thi ghi binh thuang nhu truong hgp tren, nhung neu den ngay cuoi thang, hang van chua ve thi can cu vao hoa don va cac chung tir co lien quan, ke toan ghi: Ng TK 151: Phan dugc tinh vao gia NVL Ng TK 133: Thue GTGT theo phuong phap khau trir Co TK 331: Hoa don chua tra tien cho nguoi ban Co TK 111, 112, 311... Hoa don da thanh toan. Sang cac thang sau, khi so hang tren da ve kho, can cir vao phieu nhap kho, ke toan ghi: Ng TK 152 Co TK 151. - Truong hgp hang ve chua co hoa don: Khi ke toan chi nhan dugc phieu nhap, chua nhan dugc hoa don thi can cir vao lugng NVL thue tS nhap kho va gia tarn tinh (gia hach toan). k£ toan ghi: TRUCJNG OAI HQCKINH TE QU6C DAN 55 GIAO TRINH Ki: TOAN TAI CHINH TRONG CAC DOANH NGHIEP Ng TK 152 Co TK 331. Khi nhan dugc hoa don ke toan dung but toan ghi bo sung, hoac ghi so am de dieu chinh gia tarn ti'nh thanh gia hoa don va phan anh so thue gia tri gia tang dugc khau trir (neu tinh thue gia tri gia tang theo phuong phap khau tru). Chang han, khi gia hoa don Ion hon gia tarn tinh, ke toan ghi but toan bo sung: Ng TK 152: Gia nhap thue te trir (-) gia tarn tinh Ng TK 133: Thue GTGT theo phuong phap khau trir Co TK 331: Gia thanh toan trir (-) gia tarn tinh. - Truong hgp doanh nghiep irng truoc tien hang cho nguoi ban: Khi ung truoc tien, can cir vao chung tir thanh toan, ke toan ghi: Ng TK 331 Co TK 111, 112, 311... Khi nguoi ban chuyen hang cho doanh nghiep, can cir vao hoa don, phieu nhap kho, ke toan ghi: Ng TK 152: Phan dugc ghi vao gia nhap kho Ng TK 133: Thue GTGT theo phuong phap khau trir. Co TK 231: Gia thanh toan theo hoa don. - Phan anh cni phi phat sinh trong qua trinh thu mua NVL: Ng TK 152: I’han dugc tinh vao gia NVL Ng TK 133: Thue GTGT theo phuong phap khau trir Co TK 111, 112, 331... - Neu khi nhap kho phat hien thay NVL thieu so voi hoa don. thi tiiy theo nguyen nhan, ke toan ghi: Ng TK 138 (1381) : Cho xir ly Ng TK 138 (1388): Yeu cau boi thuong .v .v . Co TK 111, 112,311,331: Gia thanh toan ciia so NVL thieu. - Neu khi nhap kho phat hien thay NVL thira so voi hoa don thi k£ toan co the ghi so thira vao tai khoan 002 "Vat tu. hang hoa giu ho" (neu 56 TRUdNG DAI HQC KINH TE QUOC DAN CHUONG II: KE TOAN NGUYEN V£T LIEU VA CONGCU DUNG Cy doanh nghiep khong mua so thira) hoac can cu vao gia hoa don ciia so vat lieu thira, ke toan ghi: No TK 152 Co TK 338 (3388). Truong hop khi nhan duoc ‘'Hoa don ban hang” ma doanh nghiep da thanh toan mot phAn, so con lai doanh nghiep nhan no voi nguoi ban hoac thanh toan bang nhieu loai tien thi ke toan can cu vao “hoa don ban hang'’... de ghi: No TK 151, 152: Gia khong co thue GTGT N oT K 133: Thu! GTGT Co TK 331: Gia thanh toan ghi tren hoa don. Phan anh so tien da thanh toan, ke toan ghi: No TK 331 Co TK 111, 112, 141,331... *Nhap kho NVL tir cac nguon khac: NVL ciia cac doanh nghiep co the duoc nhap tir cac nguon khac nhu: nhap kho NVL tu che, gia cong xong, do nhan von kinh doanh bang gia trj NVL... phan anh nghiep vu nhap kho trong cac truong hop nay, ke toan ghi: No TK 152: Gia thirc te NVL nhap kho Co TK 154: Nhap kho NVL tu che hoac gia cong Co TK 411: Nhan von kinh doanh bang NVL Co TK 128, 221, 222, 223, 228: Nhan lai von gop bang NVL Co TK 338: NVL vay, muon tarn thoi ciia don vi khac Co TK 711: Phe lieu thu hoi tir hoat dong thanh ly TSCD. 2.3- Ke toan nghiep vu xuat kho NVL Voi nhirng doanh nghiep sir dung phuong phap KKTX thi khi xuat kho NVL phai lap "Phieu xuat kho” hoac “Phieu xuSt vat tu theo han mire”, thii kho va nguoi nhan NVL phai lam thu tuc kiSm nhan luong NVL xuat kho theo phieu xuat. - Ke toan tong hop cac phieu xuat NVL cho timg bo phan sir dung, xac dinh gia thue te xuat kho de phan bo gia tri NVL xudt dimg vao chi phi TRUdNG DAI HQC KINH t ! Q U 6c DAN 57 GIAO TRINH KE TOAN TAI CHINH TRONG CAC DOANH NGHIEP san xuat - kinh doanh va ghi: No TK 621: Gia thirc te NVL sir dung de che bien san pham No TK 627: Gia thirc te NVL phuc vu chung cho bo phan san xuat No TK 641: Gia thirc te NVL phuc vu cho ban hang No TK 642: Gia thirc te NVL phuc vu cho QLDN v.v... Co TK 152: Gia thue te NVL xuat kho. - Truong hop doanh nghiep xuat NVL de gop von lien doanh. lien ket, dau tu dai han khac, can cir vao phieu xuat kho va bien ban giao nhan von. so chenh lech giam gia (lo), tang gia (lai) do danh gia lai duoc ke toan la chi phi khac va thu nhap khac, ke toan ghi: No TK 221, 222, 223, 228 - Von gop dau tu (theo gia thoa thuan) No TK 811- Chenh lech giam gia (lo) Co TK 152: Ghi theo gia thirc te xuat kho Co TK 711: Chenh lech tang gia (lai). - Tra von dau tu cho cac ben gop von, ke toan ghi: No TK 411: Tra von gop lien doanh (theo gia thoa thuan) Co TK 152. - Truong hop doanh nghiep xuat kho NVL de gia cong che bien them truoc khi dua vao sir dung, can cir vao gia thirc te ciia NVL xuat kho, ke toan ghi: No TK 154 Co TK 152. Tap hop chi phi phat sinh trong qua trinh gia cong. hoac tu che NVL, ke toan ghi: No TK 154 - Chi phi SXKD do dang No TK 133: Thue GTGT theo phuong phap khau trir (neu co) Co TK 334, 338: Chi phi nhan vien Co TK 331: Tien thue gia cong. v.v... 58 TRUdNG OAI HQC KINH TE QU6C DAN CHUONG II: KETOAN NGUYEN V£T UEU VA CONG CU DUNG Cy - Truong hop doanh nghiep xuat kho NVL de ban thi can cu vao gia thue te xuat kho, ke toan ghi: No TK 632 Co TK 152. Tien thu duoc tu viec nhugng ban NVL, ke toan ghi: Ng TK 111, 112, 131: S6 tien thirc thu Co TK 511: Doanh thu Co TK 333 (3331): Thue GTGT theo phuong phap khau trir. - Truong hgp NVL da nhap kho nhung do chat lugng kem va dang trong thoi han bao hanh thi doanh nghiep phai lam thu tuc xuat kho so NVL do de tra lai cho nguoi ban. Can cir vao gia hoa don cua ciia so vat lieu nay, ke toan ghi: Ng TK 111, 112, 331: Gia thanh toan Co TK 152: Theo gia nhap kho dich danh Co TK 133: Thue GTGT tuong irng (neu co). Truong hgp doanh nghiep dugc huong chiet khau thuong mai, giam gia hang mua thi ke toan ghi giam gia NVL nhap kho trong ky: Ng TK 111, 112,331: Gia thanh toan Co TK 152 Co TK 133. Truong hgp mua NVL tra tien truoc thoi gian quy djnh dugc huong chiet khau thanh toan, ghi: Ng TK 111, 112, 331... Co TK 515 - Doanh thu HDTC. 2.4- Ke toan ket qua kiem ke kho NVL Dinh ky hoac dot xuat, doanh nghiep co the tien hanh kiem ke kho NVL noi rieng va cac loai hang ton kho khac noi chung d§ xac djnh lugng ton kho ciia tirng danh diem, tir do doi chiSu voi s6 lieu tren s6 sach kS toan va xac dinh so thira, thieu. - Truong hgp khi kiem ke phat hien NVL hu hong, mdt mat, can cir vao bien ban kiC'tn ke va bien ban xir ly (nlu co), k£ toan ghi: TRUdNG DAI HpC KINH TE Q U 6c DAN 59 GIAO TRINH KE TOAN TAI CHINH TRONG CAC DOANH NGHlfP Ng TK 138 (1381): Tai san thieu cho xir ly Co TK 152: Gia thue te cua NVL thieu. Khi co bien ban xir ly ve NVL hu hong, mat mat. ke toan ghi: Ng TK 111, 1 12, 1388. 334... (phan dugc boi thuong) Ng TK 632: Phan thiet hai ma doanh nghiep phai chju Co TK 1381: Gia tri tai san thieu dugc xir ly. - Khi kiem ke phat hien NVL thira so voi so sach. doanh nghiep phai xac dinh so NVL thira la ciia minh hay phai tra cho don vi, ca nhan khac. Neu NVL thira xac dinh la ciia doanh nghiep, ke toan ghi: Ng TK 152-N V L Co TK 711- Thu nhap khac. - N6u NVL thira xac dinh se tra cho don vi khac thi ke toan ghi don vao ben Ng TK 002. Neu doanh nghiep quyet dinh mua so vat lieu thira thi phai thong bao cho ben ban biet de ho giri hoa don bo sung cho doanh nghiep. Can cu vao gia mua ciia NVL ciing loai, ke toan ghi: Ng TK 152 Co TK 338. Ke toan tong hgp qua trinh luan chuyen NVL dugc the hien qua so do 2.4 (trang sau). 3- Ke toan tong hop NVL theo phuong phap KKDK Truong hgp doanh nghiep sir dung phuong phap KKDK de ke toan tong hgp NVL, ke toan phai sir dung TK 611 "Mua hang". TK nay dung de phan anh gia thirc te ciia so vat tu, hang hoa mua vao, xuat trong ky. Ket cau ciia TK nhu sau: Ben Ng: + Tri gia thirc te hang hoa, NVL, CCDC ton kho dau ky. + Trj gia thirc t£ hang hoa, NVL, CCDC mua vao trong ky. hang hoa da ban bi tra lai... Ben Co: + Tri gia thue te hang hoa. NVL, CCDC xuat trong ky. + Tri gia thirc te hang hoa da giri ban nhung chua xac dinh la tieu thu 60 TRUdNG DAI HQC KINH TE QUOC DAN CHUONG II: KETOAN NGUYEN V^T UEU VA CONGCU DUNG Cl) trong ky. + Tri gia vat tu, hang hoa tra lai cho nguoi ban hoac duoc giam gia. + Trj gia thirc te hang hoa, NVL, CCDC ton cuoi ky So1 <36 2.4: K6 toan tong hop NVL theo phu’O’ng phap KKTX 111.112.311.331 152 621,627.641. 642.. Gia mua va chi phi mua NVL da nhap kho 133 VAT dau vao Gia tri NVL xuat kho sir dung trong doanh nghiep 154 Gtt NVL xuat de gia cong che bien Hang di ducrng nhap kho 154 Hang mua dang di duong 2 2 1 ,2 2 2 .2 2 3 .2 2 8 Xuat NVL de gop von dau tu 811 711 Nhap kho N V L tir che hoic gia cong 411 Nhan von g6p dau tir bang NVL 2 2 1 , 2 2 2 , 2 2 3 , 2 2 8 CL giam Xuat NVL tr i von gop dau tu CL tang 411 138, 632 Nhan lai von gop dau tu bang NVL 338, 711 Trj gia NVL thira khi kiem ke kho Tri gia NVL thieu khi kiem ke kho TK 611 khong co so du cuoi ky va duoc chi tiet thanh cac TK cap 2: TK 6111: Mua nguyen lieu, vat lieu. TK 6112: Mua hang hoa. Dau ky, ke toan tiln hanh kSt chuyen NVL t6n kho va NVL dang di duong: TRUdNG OAI HQC KINH Tf Q U 6 c DAn 61 GIAO TRiNH KE TOAN TAI CHINH TRONG CAC DOANH NGHIEP Ng TK 611 - Mua hang Co TK 151, 152. Gia thirc te NVL mua vao trong ky, can cu vao hoa don va cac chung tir co lien quan, ke toan ghi: Ng TK 611 - Mua hang Ng TK 133: Thue GTGT theo phuong phap khau trir (neu co) Co TK 111, 112, 311; 331... Theo gia thanh toan. Phan anh chiet khau thuong mai, giam gia dugc huong hoac tra lai NVL cho nha cung cap, ke toan ghi: Ng TK 111, 112, 331... Tinh tren co so gia thanh toan Co TK 133: Giam thue GTGT dugc khau trir Co TK 611 - Mua hang. Cuoi ky, can cir vao ket qua kiem ke NVL ton kho va dang di duang. ke toan ti'nh gia va ghi: N gT K 151, 152 Co TK 611- Mua hang. Sau khi ghi day du cac but toan tren, ke toan ti'nh ra gia thirc te ciia NVL da sir dung trong ky va ghi: Ng TK 621,627, 641,642... Co TK 611 - Mua hang. Ke toan tong hgp NVL theo phuong phap KKDK dugc the hien theo so do 2.5 (trang sau). V- KE TOAN CONG CU DUNG CU (CCDC) 1- Dac diem CCDC CCDC la nhirng tu lieu lao dong khong dii tieu chuan quy dinh de xep vao TSCD. Mae dii CCDC dugc xep vao loai hang ton kho, dugc quan ly va ke toan giong nhu NVL nhung thirc te CCDC lai co dac diem giong voi TSCD, do la: 62 TRlfCJNG DAI HQC KINH TE Q U 6c DAN CHUONG II: KE TOAN NGUYEN VAT LIEU VA CONG CU DUNG Cy So* <36 2.5: K6 toan tong hop NVL theo phu>o*ng phap KKDK 151, 152 611 _1_51,152 K/C NVL di du’d’ng va ton kho d5u ky^ 111,112, 331... Gtt NVL mua vao trong ky 133 K/C NVL di du’ffng va ton kho cu6i ky 111, 112,331 Tra NVL cho ngiroi ban hoac CKTM 133 6 2 1 ,6 2 7 ... Gi£ tri NVL da si> dyng trong ky - CCDC thuang tham gia vao nhieu chu ky san xuat - kinh doanh, trong qua trinh sir dung, chung giCr nguyen hinh thai hien vat ban dau. - Ve mat gia trj, CCDC cung bj hao mon dan trong qua trinh sir dung, boi vay khi phan bo gia tri ciia CCDC vao chi phi san xuat - kinh doanh, ke toan phai sir dung phuong phap phan bo thich hop sao cho vira don gian cho cong tac ke toan vira bao dam duoc tinh chi'nh xac ciia thong tin ke toan o mire co the tin cay duoc. Xet ve phuong thirc sir dung, CCDC duoc chia lam 3 loai: • CCDC sir dung thuong xuyen cho qua tri-nh san xuat kinh doanh tai doanh nghiep (goi tat la CCDC). • Bao bi luan chuyen la bao bi sir dung duoc nhieu lan de bao goi NVL mua vao hoac san pham, hang hoa ban ra. Sau moi lan sir dung bao bi luan chuyen se duoc thu hoi lai. • Do dimg cho thue: la nhirng CCDC chi sir dung cho hoat dong cho thue. 2- Cac phuffng phap phan bo gia trj CCDC - Phuong phap phan bo 1 lan: Theo phuong phap nay khi xuAt dimg CCDC, ke toan phan bo toan bo gia tri ciia no vao chi phi san xuat - kinh doanh ciia ky xuat dimg. Phuong phap nay chi nen sir dung trong truong TRUdNG OAI HpC KINH TE Q U 6c DAN 63 GIAO TRINH KE TOAN TAI CHINH TRONG CAC DOANH NGHIEP hop gia tri CCDC xuat dung nho hoac thoi gian sir dung ciia C C D C rat ngan. - Phuong phap phan bo 50%: Theo phuong phap nay, khi xuat dung CCDC. ke toan tien hanh phan bo 50% gia trj CCDC vao chi phi ciia ky xuat dung. Khi cac bo phan sir dung bao hong CCDC, ke toan tien hanh phan bo phan gia trj con lai ciia CCDC bi hong vao chi phi san xuat - kinh doanh ciia ky bao hong. GTCL cua CCDC Gtt CCDC hong Gia tri Tien boi bao hong = ------------------------- - phe lieu - thim ng vat 2 thu hoi chat - Phuong phap phan bo dan (nhieu lan) Theo phuong phap nay, can cir vao gia tri ciia CCDC va thoi gian sir dung hoac so lan sir dung du kien de ke toan ti'nh ra mire phan bo cho mot ky hoac mot lan sir dung. Mlpc phan bo gia trj Gia trj CCDC xuat dung CCDC trong mot ky = ------------------------------------------------- (1 lan dung) So ky hoac so lan si> dung Can cir vao mire phan bo noi tren, djnh ky ke toan phan bo gia tri ciia CCDC vao chi phi san xuat - kinh doanh. 3- Ke toan tong hop ve CCDC 3.1- Tai khoan sir dung Tai khoan sir dung de ke toan CCDC la TK 153 “Cong cu, dung cu” Noi dung ciia tai khoan nay nhu sau: Ben Nor: - Gia thirc te ciia CCDC tang trong ky (KKTX). - Gia thirc te ciia CCDC ton cuoi ky (KKDK). Ben Co: - Gia thirc te ciia CCDC giam trong ky (KKTX). - Gia thirc te ciia CCDC ton dau ky (KKDK). 64 TRUdNG OAI HQC KINH Tf O U6C DAN CHUONG II: KE TOAN NGUYEN V^T U|U v A C6NG CU DUNGCIj So die ben Ng: Gia thirc te cua CCDC ton kho. TK nay dirge chi tiet thanh 3 TK cap 2: TK 1531 "CCDC": Phan anh gia trj CCDC dir tru de sir dung trong doanh nghiep. TK 1532 "Bao bi luan chuyen". TK 1533 "D6 dung cho thue". Ngoai ra, khi doanh nghiep ke toan CCDC theo phuong phap KKDK thi ke toan con phai sir dung TK 611 "Mua hang". 3.2- Ke toan CCDC sir dung thuang xuyen tai doanh nghiep Ke toan tong hgp ve CCDC theo phuong phap KKTX thi chi khac voi ke toan tong hgp NVL 6 cac nghiep vu xuat dung CCDC cho san xuat - kinh doanh. *Khi xuat dung CCDC theo phuong phap phan bo mot lan, can cir vao gia thue te ciia CCDC, ke toan ghi: Ng TK 627: Xuat cho cac bo phan san xuat Ng TK 641: Xuat phuc vu cho ban hang Ng TK 642: Xuat phuc vu cho QLDN .v.v. Co TK 153: Gia thirc te CCDC xuat kho. * Truong hgp xuat dung CCDC theo phuong phap phan bo 50% (2 lan) thi khi xuat, ke toan ghi: Ng TK 142: 50% gia thue te ciia CCDC Ng TK 627, 641, 642: 50% gia thirc te cua CCDC Co TK 153: Gia thirc te cua CCDC. Khi cac bo phan sir dung bao hong CCDC, ke toan ghi: Ng TK 627, 641, 642... Ghi theo gia tri con lai Ng TK 152: Gia trj phe lieu thu h6i nhap kho Ng TK 138: Tien boi thuong vat chdt phai thu Co TK 142: 50% gia thue te ciia CCDC hong. TRUCJNG DAI HQC KINH Tf Q U 6c DAN 65 GIAO TRINH KE TOAN TAI CHINH TRONG CAC DOANH NGHIEP *Truong hap xuat dung CCDC theo phuong phap phan bo dan (nhieu lan), khi xuat dung can cu vao gia thue te CCDC, ke toan ghi: No TK 242: Chi phi tra truac dai han Co TK 153. Phan anh muc phan bo gia tri CCDC vao chi phi' san xuat - kinh doanh a cac ky hach toan co sir dung CCDC, ke toan ghi: No TK 627, 641,642... Co TK 242. T ru o n g hop doanh nghiep ap dung phuong phap kiem ke dinh ky thi viec ghi cac but toan ket chuyen tri gia CCDC ton dau ky, cuoi ky va mua vao trong ky duoc thue hien nhu ke toan NVL theo phuong phap KKDK. Khi xac dinh duoc tri gia CCDC da su dung trong ky, ke toan ghi: No TK 627, 641, 642: Neu sir dung phuong phap phan bo 100% No TK 242: Neu sir dung phuong phap phan bo nhieu lan Co TK 611: Gia tri CCDC da sir dung trong ky. So’ <36 2.6: K§ toan xu lt dung CCDC theo phu’O’ng phap KKTX 153 ______ __________ 627,641,642... Gtt CCDC xu4t dung phan bo 100% 142, 242 50% phan bo vao chi phi ky nay -----------------► Gtt CCDC xuat dung phan bo 50% va phan bo nhieu l§n GT CC chu-a phan bo GTCC tinh vao chi phi 138, 52... --------------------► 3.3- Ke toan bao bi luan cliuyen Ph§ lieu thu hoi Vei ti£n boi thu’d’ng Phan bo dan Gtt------------------► CCDC v£o chi phi Khi xuat kho bao bi luan chuyen de sir dung, can cir vao gia thue t£ ciia bao bi, ke toan ghi: No TK 142, 242 Co TK 153 (1532). 66 TRl/dNG DAI HQC KINH Tf Q U 6 c DAN CHUONG II: KETOAN NGUYEN V*T LlfU VA CONG CU DUNG Cy Khi nhap lai bao bi luan chuySn, ke toan xac dinh gia tri hao mon cua bao bi d£ phan b6 vao chi phi, gia trj cua so bao bi bi hu hong, mat mat, tir do ti'nh ra gia tri con lai ciia bao bi nhap kho va ghi: Ng TK 641: Phan bo gia tri hao mon ciia bao bi vao chi phi ban hang (bao goi san pham, hang hoa) Ng TK 152: Phan bo vao gia ciia NVL nhap kho (bao goi NVL) Ng TK 138, 632...: Gia tri ciia bao bi bi hu hong, mat mat Co TK 142, 242: Gia thirc te ciia bao bi nhap lai (gia xuat kho). 3.4- Ke toan do dimg cho thue Khi xuat do dung cho thue de giao cho ben thue, can cu vao gia thirc te xuat kho, ke toan ghi: Ng TK 142, 242 Co TK 153 (1533): Xuat do dung chuyen sir dung de cho thue. - Phan anh gia tri hao mon ciia CCDC cho thue va cac chi phi khac phat sinh cho qua trinh cho thue, ke toan ghi: Ng TK 627: Neu hoat dong cho thue co ti'nh thuong xuyen Ng TK 811: Neu hoat dong cho thue co tinh bat thuong Co TK 142, 242: Muc phan bo cho mot lan cho thue Co TK 111,112... Cac chi phi khac lien quan den hoat dong cho thue. - Phan anh thu nhap tir hoat dong cho thue, ke toan ghi: N gT K 111, 112, 131: Theo gia thanh toan Co TK 511: Neu hoat dong cho thue co ti'nh thuong xuyen Co TK 711: Neu hoat dong cho thue co tinh bat thuong Co TK 3331: Thue GTGT theo phuong phap khau trir. Khi nhan lai do dung cho thue, ke toan xac djnh gia tri con lai va ghi: N gT K 1533 Co TK 142, 242. VI- KE TOAN DU PHONG GIAM GIA HANG TON KHO (Xem chuong VII - Muc II) TRUdNG DAI HQC KINH i tQU6C DAN 67 GIAO TRINH KE TOAN TAI CHINH TRONG CAC DOANH NGHIEP Tom tat chircrng II Nguyen vat lieu (NVL) la mot trong ba yeu to ca ban cua cua qua trinh san xuat - kinh doanh a cac doanh nghiep. Ke toan NVL khong chi phuc vu cho cong tac quan ly NVL ma con la tien de de ke toan chi phi va tinh gia thanh san pham trong doanh nghiep. Vi vay, khi nghien cuu ve ke toan NVL va cong cu dung cu (CCDC) can phai nam dugc cac noi dung sau: - Dac diem NVL ve hinh thai vat chat va phuong thue chu chuyen gia tri, de tir do hieu dugc cac yeu cau quan ly va nhiem vu ke toan NVL. - Cach thue phan loai NVL va nguyen tac hinh thanh he thong danh diem NVL phuc vu cho cong tac quan ly va ke toan NVL. - Cach thue van dung phuong phap tinh gia trong cong tac ke toan NVL. - Noi dung, dieu kien van dung tung phuong phap ke toan chi tiet NVL trong doanh nghiep. - Phuong phap ke toan, trinh tu ke toan t6ng hgp vS tinh hinh hinh luan chuyen NVL trong doanh nghiep theo timg phuong phap (KKTX va KKDK). - Dac diem CCDC, phuong phap phan bo va k£ toan CCDC trong doanh nghiep. 68 TRUdNG DAI HQC KINH t £ Q U 6c DAn CHUONG 111: K f TOAN TliN LUONG, CAC KHOAN TRICH THEO LUONG.. Chuong III KE TOAN TIEN LlTONG, CAC KHOAN TRICH THEO LLT0NG VA TiNH HINH THANH TOAN VCtt N G U ftl LAO DONG I- Y NGHIA VA NHIEM VU KE TOAN Lao dong la hoat dong chan tay va tri oc cua con nguai nham tac dong, bien doi cac vat tu nhien thanh nhung vat pham dap ung cho nhu cau sinh hoat cua con nguai. Trong moi che do xa hoi, viec sang tao ra cua cai vat chat deu khong tach roi lao dong. Lao dong la dieu kien dau tien, can thiet cho su ton tai va phat trien cua xa hoi loai nguai, la yeu to ca ban nhat, quyet dinh nhat trong qua trinh san xuat. Be cho qua trinh tai san xuat xa hoi noi chung va qua trinh san xuat - kinh doanh 6 cac doanh nghiep noi rieng dugc dien ra thuang xuyen, lien tuc thi mot van de thiet yeu la phai tai san xuat sue lao dong. Nguai lao dong phai co vat pham tieu dung de tai san xuat sue lao dong, vi vay khi ho tham gia lao dong san xuat 6 eae doanh nghiep thi doi hoi doanh nghiep phai tra thu lao lao dong cho ho. Trong nen kinh te hang hoa, thu lao lao dong dugc bieu hien bang thuoc do gia trj va goi la tien luong. Nhu vay, tien luang la bieu hien bang tien ciia hao phi lao dong song can thiet ma doanh nghiep tra cho nguai lao dong theo thai gian, khoi luang cong viec ma nguai lao dong da cong hien cho doanh nghiep. Tien luong la nguon thu nhap chu yeu cua nguoi lao dong, cac doanh nghiep su dung tien luong lam don bay kinh t£ d! khuy§n khieh tinh thin tich cue lao dong, la nhan to thue day de tang nang suit lao dong. D6i voi eae doanh nghiep, tien luong phai tra cho nguoi lao dong la mot yeu t6 cSu thanh nen gia tri san pham, djch vu do doanh nghiep sang tao ra. Do vay, cac doanh nghiep phai su dung sue lao dong co hieu qua d! tilt kiem chi phi tien luong. TRUdNGOAl HQC KINHTE Q U 6c DAN 69 GIAO TRINH KE TOAN TAI CHINH TRONG CAC DOANH NGHIEP Quan ly lao dong va tien luong la mot noi dung quan trong trong cong tac quan ly san xuat - kinh doanh cua doanh nghiep, no la nhan to giup cho doanh nghiep hoan thanh va hoan thanh vugt muc ke hoach san xuat - kinh doanh cua minh. To chuc ke toan lao dong tien luong giup cho cong tac quan ly lao dong cua doanh nghiep vao ne nep, thue day nguai lao dong chap hanh tot ky luat lao dong, tang nang suat lao dong va hieu suat cong tac. Dong thai cung tao ca sa cho viec tinh luang theo dung nguyen tac phan phoi theo lao dong. To chuc tot cong tac ke toan lao dong tien luong giup cho doanh nghiep quan ly tot quy tien luong, bao dam viec tra luong va tro cap BHXH, BHYT, BHTN dung nguyen tac, dung che do, kich thich nguoi lao dong hoan thanh nhiem vu duoc giao, dong thoi cung tao dugc co so cho viec phan bo chi phi nhan cong vao gia thanh san pham dugc chinh xac. Nhiem vu ke toan lao dong tien luong trong doanh nghiep la: - To chuc ghi chep, phan anh, tong hgp so lieu ve so lugng lao dong, thoi gian ket qua lao dong, tinh luong va trich cac khoan theo luong, phan bo chi phi nhan cong theo dung doi tugng sir dung lao dong. - Huong dan, kiem tra cac nhan vien hach toan a cac phan xuong, cac bo phan san xuat - kinh doanh, cac phong ban thirc hien day dii cac chung tir ghi chep ban dau ve lao dong, tien luong, m a so can thiet va ke toan nghiep vu lao dong, tien luong dung che do, dung phuong phap. - Theo doi tinh hinh thanh toan tien luong, tien thuong, cac khoan phu cap, trg cap cho nguoi lao dong. - Lap cac bao cao ve lao dong, tien luong phuc vu cho cong tac quan ly cua Nha nuoc va doanh nghiep. II- CAC HINH THlTC TIEN LUONG VA QUY TIEN LUONG CUA DOANH N G H ljP Viec van dung hinh thue tien luong thich hgp nham quan triet nguyen tac phan phoi theo lao dong, ket hgp chat che giua lgi ich chung cua xa hoi voi lgi ich cua doanh nghiep va nguoi lao dong, lira chon hinh thirc tien luong dung dan con co tac dung don bay kinh te, khuyen khieh nguoi lao dong chap hanh tot ky luat lao dong, nang cao nang suat lao dong, giup cho 70 TRUCJNG DAI HQC KINH TE Q U 6 c DAN CHl/ONG III; KE TOAN TIEN LUONG, CAC KHOAN TRICH THEO LUONG,. doanh nghiep tiet kiem dugc chi phi nhan cong de ha gia thanh san pham. Trong cac doanh nghiep nuoc ta hien nay, cac hinh thue tidn luong chu yeu dugc ap dung la: - Hinh thue tien luong theo thai gian. - Hinh thue tien luang theo san pham. 1- Hinh thue tien luong theo thoi gian Hinh thue tien luong theo thoi gian thirc hien viec tinh tra luong cho nguai lao dong theo thai gian lam viec, theo nganh nghe va trinh do thanh thao nghiep vu, ky thuat, chuyen mon cua nguai lao dong. Tuy theo tinh chat lao dong khac nhau ma moi nganh nghe cu the co mot thang luang rieng: Thang luong nhan vien ca khi, thang luong cong nhan lai xe, thang luong nhan vien danh may,... Trong moi thang luong lai tuy theo trinh do thanh thao nghiep vu, ky thuat, chuyen mon ma lai chia lam nhieu bac luong, moi bac luong co mot muc tien luong nhat dinh. Don vi de tinh tien luong thai gian la luong thang, luong ngay hoac luong gia. Luong thang dugc quy dinh san doi vai tung bac luong trong cac thang luang. Luong thang thuong dugc ap dung de tra luong cho nhan vien lam cong tac quan ly kinh te, quan ly hanh chinh va cac nhan vien thuoc cac nganh hoat dong khong co tinh chat san xuat. Luong ngay la tien luong tra cho nguoi lao dong theo muc luong ngay va so ngay lam viec thirc te trong thang. Muc luong ngay dugc tinh bang cach lay muc luong thang chia (:) cho so ngay lam viec trong thang theo che do. Luong ngay thuong dugc ap dung de tra luong cho lao dong true tiep huong luong thoi gian, tinh tra luong cho nguoi lao dong trong nhung ngay hoi hop, hoc tap, hoac lam nghTa vu khac va lam can cu de tinh trg cap BHXH, BHTN. Muc luong gia tinh bang cach lay muc luong ngay chia (:) cho so gia lam viec trong ngay theo che do. Luong gio thuang dugc ap dung de tra luong cho nguai lao dong true tiep trong thai gian lam viec khong huong luong theo san pham. TRUCJNG OAI H^C KINH Tf QU6C DAN 71 GIAO TRINH KE TOAN TAI CHINH TRONG CAC DOANH NGHIEP Nhin chung hinh thue tien luong theo thai gian co mat han che la mang tinh binh quan, nhieu khi khong phu hop vai ket qua lao dong thue te cua nguai lao dong. Vi vay chi nhung truong hop nao chua du dieu kien thirc hien hinh thue tien luong theo san pham mai phai ap dung tien luong theo thai gian. 2- Hinh thue tien lu’ong theo san pham Hinh thue tien luong theo san pham thirc hien viec tinh tra luong cho nguai lao dong theo so luong va chat luong san pham hoac cong viec da hoan thanh. Day la hinh thue tien luong phu hop vai nguyen tac phan phoi theo lao dong, gan chat nang suat lao dong vai thu lao lao dong; co tac dung khuyen khieh nguai lao dong nang cao nang suat lao dong gop phan tang them san pham cho xa hoi. Trong viec tra luong theo san pham thi dieu kien quan trong nhat la phai xay dung dugc cac djnh muc kinh te - ky thuat de lam ca sa cho viec xay dung dan gia tien luang doi vai tung loai san pham, tirng cong viec mot cach hgp ly. Hinh thue tien luang theo san pham con tuy thuoc vao tinh hinh cu the a tirng doanh nghiep ma van dung theo tirng hinh thue cu the sau day: - Hinh thue tien luong theo san pham true tiep khong han che. Vai hinh thue nay, tien luong phai tra cho nguai lao dong dugc tinh true tiep theo so lugng san pham hoan thanh dung quy each, pham chat va don gia tien luong san pham da quy dinh, khong chiu bat cu mot sir han che nao. Day la hinh thirc dugc cac doanh nghiep sir dung pho bien de tinh luong phai tra cho lao dong true tiep. - Hinh thirc tien luong theo san pham gian tiep: thuang dugc ap dung de tra luong cho lao dong gian tiep a cac bo phan san xuat nhu lao dong lam nhiem vu van chuyen vat lieu, thanh pham, bao duang may moc thiet bj... Tuy lao dong cua ho khong true tiep tao ra san pham, nhung lai gian tiep anh huong den nang suat ciia lao dong true tiep, nen co the can cir vao k£t qua ciia lao dong true tiep ma lao dong gian tiep phuc vu de tinh luong san pham cho lao dong gian tiep. - Hinh thirc tien luong theo san pham co thuang, co phat: Theo hinh 72 TRUdNG DAI HQC KINH TE QU6C DAN CHUONG III: KE TOAN TIEN LUONG, CAC KHOAN TRICH THEO LUONG. . thue nay, ngoai tidn luong theo san phim true tiep, nguoi lao dong eon duoc thuong trong san xult nhu thuong vS chat luong san pham tot, thuong ve tang nang suat lao dong, tilt kiem vat tu. Trong truong hop nguoi lao dong lam ra san phdm hong, lang phi vat tu tren dinh muc quy dinh hoac khong bao dam du ngay cong quy djnh... thi co the phai chiu tien phat tru vao thu nhap cua ho. - Hinh thue tien luong san pham thuong luy tien: Theo hinh thue nay, ngoai tien luong theo san pham true tiep con co mot phan tien thuong duoc tinh tren co so tang don gia tien luong 6 cac muc nang suat cao. Hinh thue tidn luong nay co tac dung kich thich nguoi lao dong duy tri cuong do lao dong 6 muc toi da, nhung hinh thue nay se lam tang khoan muc chi phi nhan cong trong gia thanh san pham cua doanh nghiep, cho nen, no chi duoc su dung trong mot so truong hop can thiet nhu khi can phai hoan thanh gap mot don dat hang hoac tra luong cho nguoi lao dong lam viec o nhirng khau kho nhat de bao dam tinh dong bo cho san xuat. - Hinh thirc khoan khoi luong hoac khoan timg viec. Hinh thirc nay ap dung cho nhung cong viec lao dong gian don, co tinh chat dot xuat nhu boc do nguyen vat lieu, hang hoa, sira chira nha cira... Trong truong hop nay, doanh nghiep xac dinh mire tien luong tra cho tirng cong viec ma nguoi lao dong phai hoan thanh. - Hinh thirc khoan quy luong: la dang dac biet ciia tien luong san pham duoc sir dung de tra luong cho nhirng nguoi lam viec tai cac phong ban ciia doanh nghiep. Theo hinh thue nay, can cu vao khoi luong cong viec ciia tirng phong ban, doanh nghiep tien hanh khoan quy luong. Quy luong thirc te ciia tirng phong ban phu thuoc vao mire do hoan thanh cong viec duoc giao. Tien luong thirc te ciia timg nhan vien vira phu thuoc vao quy luong thue te ciia phong ban, vira phu thuoc vao so luong nhan vien cua phong ban do. 3- Quy tien luong Quy tien luong ciia doanh nghiep la toan bo tien luong ciia doanh nghiep tra cho tat ca cac loai lao dong thuoc doanh nghiep quan ly va sir TRUdNG OAI HQC KINH T§' Q U 6c DAN 73 GIAO TRINH KE TOAN TAI CHINH TRONG CAC DOANH NGHIEP dung. Thanh phan quy lucmg bao gom cac khoan chu yeu la tien luong tra cho nguoi lao dong trong thoi gian thue te lam viec (theo thoi gian. theo san pham...); tien luong tra cho nguoi lao dong trong thoi gian ngimg viec, nghi phep hoac di hoe; cac loai tien thuong trong san xuat, cac khoan phu cap thuong xuyen (phu cap khu vuc, phu cap trach nhiem, phu cap hoc nghe, phu cap tham nien, phu cap lam dem, them gio...). Trong quan he voi qua trinh san xuat - kinh doanh, ke toan phan loai quy tien luong cua doanh nghiep nhu sau: - Tien luong chinh: la tien luong tra cho nguoi lao dong trong thoi gian lam nhiem vu chinh da quy dinh cho ho, bao gom: tien luong cap bac, cac khoan phu cap thuang xuyen va tien thuang trong san xuat. - Tien luong phu la tien luong phai tra cho nguoi lao dong trong thoi gian khong lam nhiem vu chinh nhung van duoc huong luong theo che do quy dinh nhu tien luong tra cho nguoi lao dong trong thoi gian nghi phep, thoi gian di lam nghTa vu xa hoi, hoi hop, di hoc, tien luong tra cho nguoi lao dong trong thoi gian ngung san xuat. Viec phan chia quy tien luong thanh tien luong chinh va tien luong phu co y nghTa nhat dinh trong cong tac ke toan, phan bo tien luong theo dung doi tuong va trong cong tac phan tich tinh hinh sir dung quy luong d cac doanh nghiep. Ve nguyen tac quan ly tai chinh, cac doanh nghiep phai quan ly chat che quy tien luong, nhu: chi quy luong theo dung muc dich, gan voi ket qua san xuat - kinh doanh tren co so cac djnh mire lao dong va don gia tien luong hop ly duoc co quan co tham quyen phe duyet. Doi voi doanh nghiep kinh doanh chua co lai, chua bao toan von thi tong quy luong doanh nghiep duoc phep chi khong vuot qua tien luong co ban tinh theo so luong lao dong thirc te tham gia vao qua trinh san xuit - kinh doanh, he so va mire luong cap bac theo hop dong, mire phu cap luong theo quy dinh ciia Nha nuoc. Doi voi doanh nghiep kinh doanh co lai, dat duoc ty suat lgi nhuan tren von Nha nuoc cao, dong gop cho Ngan sach Nha nuoc Ion thi dugc 74 TRtfdNG DAI HQC KINH TE QUOC DAN CHUONG III: KE TOAN TIEN LUONG, CAC KHOAN TRICH THEO LUONG... phep chi quy luong theo hieu qua dat duoc cua doanh nghiep nhung phai bao dam cac dieu kien sau: - Bao toan duoc v6n va khong xin giam khau hao hoac giam cac khoan phai nop Ngan sach Nha nuoc. - T6c do tang cua quy ti£n luong phai thap han toe do tang ty suat lgi nhuan tren von Nha nuoc cap. Ill- HACH TOAN SO Ll/ONG, THOI GIAN VA KET QUA LAO DONG 1- Hach toan so luong lao dong Chi tieu so lugng lao dong cua doanh nghiep dugc phan anh tren "So danh sach lao dong” cua doanh nghiep do phong (bo phan) lao dong - tien luong lap dua tren so lao dong hien co cua doanh nghiep, bao gom ca so lao dong dai han, lao dong tarn thoi, lao dong true tiep, gian tiep va lao dong thuoc cac lTnh vuc khac ngoai san xuat. "So danh sach lao dong" khong chi lap chung cho toan doanh nghiep ma con dugc lap rieng cho tung bo phan san xuat trong doanh nghiep nham thuong xuyen nam chac so lugng lao dong hien co cua tung bo phan va toan doanh nghiep. Co so de ghi "So danh sach lao dong" la chung tir ban dau ve tuyen dung, thuyen chuyen cong tac, nang bac, thoi viec... Cac chung tir tren dai bo phan do phong quan ly nghiep vu lao dong - tien luong lap moi khi tuyen dung, nang bac, cho thoi viec... Moi su bien dong ve so lugng lao dong deu phai dugc ghi chep kip thoi vao "So danh sach lao dong" de tren co so do lam can cu cho viec tinh luong phai tra va cac che do khac cho nguoi lao dong dugc kip thoi. 2- Hach toan su- dung thoi gian lao dong Hach toan sir dung thai gian lao dong phai bao dam ghi chep, phan anh kip thoi, chinh xac so ngay cong, gia cong lam viec thue te hoac ngimg viec, nghi viec ciia timg nguoi lao dong, tirng don vi san xuat. tirng phong ban trong doanh nghiep. Hach toan sir dung thai gian lao dong co y nghTa rat Ion trong viec TRUCJNG OAI HQC KINH t £ Q U 6c DA n 75 GIAO TRINH KE TOAN TAI CHINH TRONG CAC DOANH NGHIEP quan ly lao dong, kiem tra viec chap hanh ky luat lao dong, lam can cu tinh luong, tinh thuong chinh xac cho timg nguoi lao dong. Chung tir ban dau quan trong nhat de hach toan thoi gian lao dong trong cac doanh nghiep la "Bang cham cong" (mau so Ola - LDTL che do chirng tir ke toan). "Bang cham cong" sir dung de ghi chep thoi gian thue te lam viec, nghi viec, vang mat ciia nguoi lao dong theo timg ngay. "Bang cham cong" phai lap rieng cho tirng bo phan (to san xuat, phong, ban...) va dung trong mot thang (tuong ung voi ky tinh luong). To truong to san xuat hoac truong cac phong, ban la nguoi true tiep ghi "Bang cham cong" can cu vao so lao dong co mat, vang mat dau ngay lam viec 6 don vj minh. "Bang cham cong" phai de tai mot dia diem cong khai de nguoi lao dong giam sat thoi gian lao dong ciia moi nguoi. "Bang cham cong" la can cir de tinh luong, tinh thuong cho tirng nguoi lao dong va de tong hop thoi gian lao dong trong doanh nghiep. Doi voi cac truong hop ngirng viec xay ra trong ngay do bat cir nguyen nhan gi, deu phai lap "Bien ban ngirng viec", trong do ghi ro thoi gian ngirng viec thirc te ciia moi nguoi co mat, nguyen nhan xay ra ngimg viec va nguoi chiu trach nhiem. "Bien ban ngirng viec" la co so de tinh luong va xir ly thiet hai xay ra. Doi voi cac truong hop nghi viec do om dau, tai nan lao dong, thai san... deu phai co chirng tir nghi viec do cac co quan co tham quyen cap (nhu co quan y te, hoi dong y khoa...) va duoc ghi vao "Bang cham cong" theo nhirng ky hieu quy dinh. 3- Hach toan ket qua lao dong Di doi voi viec hach toan so luong va thoi gian lao dong, viec hach toan ket qua lao dong la mot noi dung quan trong trong toan bo cong tac quan ly va hach toan lao dong - tien luong 6 cac doanh nghiep. Hach toan ket qua lao dong phai bao dam phan anh chinh xac so luong va chat luong san pham hoac khoi luong cong viec hoan thanh cua tirng nguoi, timg bo phan de lam can cir tinh luong, tinh thuong va kiem tra sir phii hop ciia tien luong phai tra voi ket qua lao dong thue te, tinh toan. xac TRUdNG DAI HQC KINH TE QU6C DAN CHUONG III: KE TOAN TIEN LUONG, CAC KHOAN TRICH THEO LUONG. dinh nang suit lao dong, kilm tra tinh hinh thirc hien dinh muc lao dong cua tung nguai, tung bo phan va ca doanh nghiep. D£ hach toan k it qua lao dong trong cac doanh nghiep, ke toan sir dung cac chung tir ban diu khac nhau tuy thuoc vao loai hinh va dac diem san xuit cua timg doanh nghiep. Chung tir ban dau dugc sir dung pho bien dl hach toan kit qua lao dong la “Phieu xac nhan san pham hoac cong viec hoan thanh” (mau so 05 - LDTL che do chirng tir ke toan), “Hgp dong giao khoan” (mau so 08 - LDTL che do chimg tir ke toan)... "Phieu xac nhan san pham hoac cong viec hoan thanh" la chimg tir xac nhan so san pham hoac cong viec hoan thanh cua timg dan vi hoac ca nhan nguai lao dong. Phieu nay do nguai giao viec lap va phai co day dii chu ky ciia nguai giao viec, nguai nhan viec, nguai kiem tra chat lugng san pham va nguai duyet. Phieu dugc chuyen cho phong ke toan de tinh luang, tinh thuang (hinh thue tra luang theo san pham). Trong truong hgp giao khoan cong viec thi chung tir ban dau la "Hgp dong giao khoan". Hgp dong nay la ban ky ket giua nguoi giao khoan va nguoi nhan khoan ve khoi lugng cong viec, thoi gian lam viec, trach nhiem va quyen lgi moi ben khi thue hien cong viec do. Chung tir nay la ca so de thanh toan tien cong lao dong cho nguai nhan khoan. Truong hgp khi kiem tra, nghiem thu phat hien san pham hong thi can bo kiem tra chat lugng phai ciing voi nguai phu trach bo phan lap "Phieu bao hong" de lam can cu lap bien ban xir ly. IV- KE TOAN TIEN LlTONG, TIEN THlTONG VA THANH TOAN VOI N G l/O l LAO DONG 1- Tinh luong, tinh thuong cho nguoi lao dong Cong viec tinh luong, tinh thuong va cac khoan khac phai tra cho nguoi lao dong dugc thue hien tap trung tai phong ke toan doanh nghiep. Thai gian de tinh luong, tinh thuong va cac khoan phai tra cho nguoi lao dong la hang thang. Can cir de tinh la cac chung tir theo doi thoi gian lao dong, ket qua lao dong va cac chung tir khac co lien quan (nhu giay nghi TRUdNG OAI HQC KINH t ! Q U6c DA n 77 GIAO TRINH KE TOAN TAI CHINH TRONG CAC DOANH NGHIEP phep, bien ban ngimg viec...). Tat ca cac chung tir tren phai dirge ke toan kiem tra truac khi tinh luong, tinh thuang va phai bao dam dugc cac yeu cau cua chung tir ke toan. Sau khi da kiem tra cac chirng tir, ke toan tien hanh tinh luong, tinh thuong, tinh trg cap phai tra cho nguai lao dong theo hinh thue tra luong, tra thuong dang ap dung tai doanh nghiep. Tren co so cac bang thanh toan luong, thuong, ke toan tien hanh phan loai tien luong, tien thuong theo doi tugng sir dung lao dong de tien hanh lap chirng tir phan bo tien luong, tien thuong vao chi phi kinh doanh. "Bang thanh toan tien luong" la chirng tir lam can cir thanh toan tien luong, phu cap cho nguoi lao dong lam viec trong cac don vj san xuat - kinh doanh. "Bang thanh toan tien luong" dugc lap cho timg bo phan (phong, ban, to, nhom...) tuong irng voi "Bang cham cong". "Bang thanh toan tien luong" co mau nhu sau: (mau so 02 - LDTL che do chung tir ke toan, trang sau). Khi tinh tien thuong thuong xuyen cho nguoi lao dong, ke toan lap "Bang thanh toan tien thuong" dira tren cac chung tir ban dau nhu "Bang cham cong", "Phieu xac nhan san pham hoac cong viec hoan thanh"... va phuong an tinh thuong da dugc nguoi co tham quyen phe duyet. "Bang thanh toan tien thuong" (mau 03 - LDTL che do chung tir ke toan, trang sau). Trong cac truong hgp thuong dot xuat cho nguoi lao dong, ke toan khong lap “Bang thanh toan tien thuong” theo mau tren ma tu thiet ke mau phu hgp voi phuong an tinh thuong. A r A A X 2- Ke toan tong hop ve tien luong va tinh hinh thanh toan voi nguoi lao dong Tai khoan sir dung de ke toan tong hgp tien luong, tien thuong va tinh hinh thanh toan vai nguai lao dong la TK 334 “Phai tra nguoi lao dong”. Noi dung cua TK nay nhu sau: Ben Ng: - Cac khoan tien luong, tien thuong, BHXH va eae khoan khac da tra, da irng truoc cho nguoi lao dong. 78 TRUdNG DAI HQC KINH TE Q U6C DAN CHUONG HI: Kl: TOAN TIEN LUONG, CAC KHOAN TRICH THEO LUONG... - Cac khoan khiu tru vao thu nhap cua nguai lao dong. Ben Co: Cac khoan tiln luang, tien thuang, BHXH va cac khoan khac thirc te phai tra cho nguai lao dong. Sd du ben Co: Cac khoan tien luang, tien thuang con phai tra cho nguai lao dong. Truong hop ca biet, TK 334 co the co so du ben No phan anh so tien da tra qua so tien phai tra cho nguoi lao dong. TK 334 phai chi tiet theo 2 noi dung: thanh toan luong va thanh toan cac khoan khac. TK 334 co 2 tai khoan cap 2: TK 3341 "Phai tra cong nhan vien": Phan anh cac khoan phai tra va thanh toan cac khoan phai tra cho cong nhan vien ve tien luong, tien thuang co tinh chat luong, BHXH va cac khoan phai tra khac thuoc ve thu nhap cua cong nhan vien. TK 3348 "Phai tra nguoi lao dong khac": Phan anh cac khoan phai tra va tinh hinh thanh toan cac khoan phai tra cho nguoi lao dong khac ngoai cong nhan vien cua doanh nghiep ve tien cong, tien thuong co tinh chat tien cong va cac khoan khac thuoc ve thu nhap cua nguoi lao dong. TRUdNG OAI HQC KINH TE Q U 6c DAN 79 Dan vi:.. Bo phan Bang thanh toan tidn lu’O’ng Thang.... nam.... Nghi vi#c ngung viec Ng: ... Co: So T T H q va Bgc lu’ang H e so Lu’a n g san pham Lu’an g thai gian h u a n g ... % lu’ang Phy cap thugc quy Phy d ip Tong so Tgm ung ky I C ac khoa ten So SP So tien So cong So tien So cong So tien lu a n g khac BHXH 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 Cong Tong so tien viet blng chu*: Ngu’fri l$p bieu (Ky, ho ten) Ke to3n trimng (Ky, ho ten)