6 chuẩn mực kế toán mới và hướng dẫn thực hiện - Chuẩn mực kế toán Việt Nam: Phần 1

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Phần 1 Tài liệu Chuẩn mực kế toán Việt Nam - 6 chuẩn mực kế toán mới và hướng dẫn thực hiện cung cấp cho người đọc các nội dung: Thông tư số 105/2003/TT-BTC ngày 04/11/2003 hướng dẫn kế toán thực hiện sáu chuẩn mực kế toán, Thông tư số 89/2002/TT-BTC ngày 09/10/2002 hướng dẫn kế hoạch thực hiện bốn chuẩn mực kế toán. Mời các bạn cùng tham khảo nội dung chi tiết.

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Nội dung Text: 6 chuẩn mực kế toán mới và hướng dẫn thực hiện - Chuẩn mực kế toán Việt Nam: Phần 1

BO TAI CHINH ■ 6 CHUAN MUC KE TO A N MCTI WA HlfONG D A N THtfC H lE N ♦ Thong tu so 105/2003/TT-BTC ngay 4/11/2003 huong ddn ke toan thac hien sau (06) chuan mac. ♦ Thong ta so 89/2002/TT-BTC ngay 9/10/2002 hadng d6n ke toan thac hien bon (04) chuan mac. ♦ 6 Chuan mac ke toan Viet Nam (dpt 2) ban hanh theo QD 165/2OO2/Q0-BTC. ♦ 4 Chuan mac ke toan Viet Nam (dpt 1) ban hanh theo QD 149/ 2001 /Q0-BTC. Luat ke toan (co hieu lac ta 01/01/2004). NHA XUAT BAN TAI CHINH Ha Noi - 12/2003
BO TAI CHINH CHUAN MUD KE TOAN VIET NAM 6 CHUAN MUD KE TOAN NlUl ■ VA HlHDTNG DAN THUG HIEN ■ ■ Thong ta so 105/2003/TT-BTC ngay 4/11/2003 hudng dan ke tc thac hien sau (06) chuan mac ke toan. Thong ta so 89/2002/TT-BTC ngay 9/10/2002 haong d6n ke to< thac hien bon (04) chuan mac ke toan. 6 Chuan muc ke toan Vi$t Nam ( dpt 2) ban hanh theo QD 165/2002/QD-BTC. 4 Chuan muc ke toan Viet Nam ( dpt 1) ban hanh theo QD 149/2001 /QD-BTC. Luat ke toan (co hieu luc tQ 01/01 /2004). NHA XUAT BAN TAI CHfNH HA NOI -12/2003 ■
Lon G ift THIEU Ngay 4/11/2003 Bo tri/dng Bo Tai chinh ban hanh Thong ti/ so 105/2003/TT-BTC hirdng dan ke toan thi/c hien sau (06) chuan mi/c ke toan da ban hanh tai Quyet dinh so 165/2002/QD-BTC ngay 31/12/2002, gom: - Chuan mi/c so 01 - Chuan mi/c chung; - Chuan mi/c so 06 - Thue tai san; - Chuan mire so 10 - Anh hi/dng cua viec thay doi ty gia hoi doai; - Chuan mire so 15 - Hop dong xay di/ng; - Chuan mi/c so 16 - Chi phi' di vay; - Chuan mi/c so 24 - Bao cao li/u chuyen tien te; Ngay 9/10/2002 Bo tri/dng Bo Tai chinh ban hanh Thong tir so 89/2003/TT-BTC hi/dng dan ke toan thi/c hien bon (04) chuan miic ke toan ban hanh tai Quyet djnh so 149/2001/QD- BTC ngay 31/12/2002, gom: - Chuan mi/c so 02 - Hang ton kho; - Chuan mire so 03 - Tai san c6 dinh hufu hinh; - Chuan mi/c so 04 - Tai san co djnh vo hinh; - Chuan mi/c so 14 - Doanh thu va thu nhap khac. De thuan tien cho cac doanh nghiep thi/c hien chuan mi/c ke toan, giup cac giang vien, sinh vien, co quan nghien cCfu, co quan quan ly chi dao thi/c hien, kiem tra, kiem soat w... Nha Xuat ban Tai chinh xin tran trong gi6i thieu cuon sach "Chuan mtrc ke toan Viet Nam - 6 chuan mire ke toan m6i va hudng dan thuc hien" . Noi dung cuo'n sach gom co 5 phan : - Thong ti/ so 105/2003/TT-BTC ngay 4/11/2003 hi/dng dan ke toan thi/c hien sau (06) chuan mi/c ke toan. - Thong tu so 89/2002/TT-BTC ngay 9/10/2002 hi/dng dan ke toan thi/c hien bon (04) chuan mi/c. - 6 Chuan mi/c ke toan Viet Nam ( dot 2) ban hanh theo QD 165/2002/QD-BTC. - 4 Chuan mi/c ke toan Viet Nam ( dot 1) ban hanh theo QD 149/2001/QD-BTC. - Luat ke toan (co hieu li/c ti/ 01/01/2004). Cuon sach nay la “Cam nang” cho cac doanh nghiep, tri/dng phong va can bo ke toan b tat ca cac doanh nghiep, nha quan ly, sinh vien va tat ca nhufng ngi/di quan tam den cong tac ke toan. Nha Xuat ban Tai chinh mong nhan di/oc va chan thanh cam on cac y kien phe binh va gop y cua ban doc. NHA XUAT BAN TAI CHINH 3
MUC LUC Loi gidi thieu Muc luc 1 Thong ti/ so 105/2003/TT-BTC ngay 4/11/2003 cua Bo Tai chinh huting dan ke toan thi/c hien sau (06) chuan m u t ke toan ban hanh theo quyet dinh 165/2002/QD-BTC ngay 31/12/2002 cua Bo trUcJng Bo Tai chinh. 2 Thong ti/ so 89/2002/TT-BTC ngay 9/10/2002 cua Bo Tai chrnh hutfng dan ke toan thi/c hien bon (04) chuan mi/c ke toan ban hanh theo quyet dinh 149/2001/QD-BTC ngay 31/12/2001 cua Bo tri/dng Bo Tai chinh. 3 Quyet djnh So 165/2002/QD-BTC ngay 31 thang 12 nSm 2002 cua Bo tri/dng Bo Tai chinh ve viec ban hanh va cong bo sau (06) chuan mi/c ke toan Viet Nam (dot 2) 4 Quyet dinh So 149/2001/QD-BTC ngay 31 thang 12 nSm 2001 cua Bo tri/dng Bo Tai chinh ve viec ban hanh va cong bo bon (04) chuan mi/c ke toan Viet Nam (d
B0 TAI CHINH CONG HOA XA HOI CHU NGHLA VIET NAM Doc lap - T \i do - H anh phuc So: 10512003/TT-BTC Ha Noi, ngay 4 thang 11 ndm 2003 THONG TIT Hiring din ke tofin thuc hifn sfiu (06) chu£n muc ke to&n ban hdnh theo Quyet djnh so 1 65/2002/QD-BTC ng*y 31/12/2002 cua Bo trufrig Bo Tdi chinh Can cd Quyet dinh so 165/2002/QD-BTC ngay 31/12/2002 cua Bo trUcing Bo T*li chinh ve viec ban hanh va cong bo" sau (06) Chuan mUc ke toan Viet Nam (ddt 2); Can cut Che do ke toan doanh nghiep ban hanh theo Quyet dinh so' 1141TC/QD/CDKT ngay 1/11/1995 va cac Thong tu hudng d&n svla doi, bo sung Che do ke toan doanh nghiep cua Bo Tai chinh; Bo Tai chinh hudng dan ke toan thuc hien sau (06) Chuan mUc ke toan tren ap dung cho cac doanh nghiep thuoc cac nganh, cac thanh phan kinh te trong ca nude. I. HU6NG DAN KE TOAN CHUAN MUC ‘THUE TAI SAN" A. PHAN LOAI THUE TAI SAN 1 . 1 - Phan loai thue tai san phai can cti vao ban chat cac dieu khoan trong hdp dong va phai thuc hien ngay tai thdi diem khcJi dau thue tai san. Sau thdi diem khdi dau thue tai san neu co thay doi cac dieu khoan cua hdp dong (trit gia han hdp dong) thi cac dieu khoan mdi nay dUdc ap dung cho suot thdi han hdp dong. Nhung thay doi ve Udc tinh (thay doi Udc tinh thdi gian stt dung kinh te hoSc gia tri con lai cua tai san thue) hoac thay doi kha nang thanh toan cua ben thue thi khong lam thay doi sU phan loai thue tai san doi vdi ghi so ke toan. 1.2 - Phan loai thue tai san dUdc can cii vao miic do chuyen giao cac rui ro va ldi ich g&n lien vdi quyen s& hi3u tai san thue tijf ben cho thue cho ben thue. Thue tai san bao gom thue tai chinh va thue hoat dong. 1.2.1- Thue tai chinh: - Thue tai chinh: La thue tai san ma ben cho thue co sU chuyen giao ph^n 16n rui ro va ldi ich g in lien vdi quyen sd hQu tai san cho ben thue. Quyen sd hutu tai san co the chuyen giao vao cuoi thdi han thue. - Cac trtfdng hdp thue tai san dudi day thUdng d in den hdp dong thue tai chinh : a) Ben cho thue chuyen giao quyen sd hufu tai san cho ben thue khi het thdi han thue. b) Tai thdi diem kh& dau thue tai san, ben thue co quyen lUa chon mua lai tai san thue vdi mtic gia Udc tinh thap hdn gia tri hdp ly vao cuoi thdi han thue. c) ThcJi han thue tai san to'i thieu phai chiem ph£n ldn thcli gian s\1 dung kinh te cua tai san cho du khong co sU chuyen giao quyen sd hiiu. 7
d) Tai thdi diem khdi dau thue tai san, gia tri hien tai cua khoan thanh toan tien thue toi thieu chiem ph&n ldn (tUdng dUdng) gia tri hdp ly cua tai san thue. e) Tai san thue thuoc loai chuyen dung ma chi co ben thue co kha nang stf dung khong can co sU thay doi, sUa chiia ldn nao. - Hdp dong thue tai san cung dUdc coi la hdp dong thue tai chinh neu hdp dong thoa m an it nhat mot trong ba (3) trUdng hdp sau: a) Neu ben thue huy hdp dong va den bu ton that phat sinh lien quan den viec huy hdp dong cho ben cho thue; b) Thu nhap hoac ton that do sU thay doi gia tri hdp ly cua gia tri con lai cua tai san thue gan vdi ben thue; c) Ben thue co kha nang tiep tuc thue lai tai san sau khi het han hdp dong thue vdi tien thue thap hdn gia thue thi trUdng. 1.2.2- Thue hoqt dong: - Thue tai san dUdc phan loai la thue hoat dong neu noi dung cua hdp dong thue tai san khong co sU chuyen giao phan ldn rui ro va ldi ich gan lien vdi quyen sd hCiu tai san. - Thue tai san la quyen sU dung dat thUdng dUdc phan loai la thue hoat dong vi quyen sU dung dat thUdng co thdi gian sU dung kinh te vo han va quyen sd hiiu se khong chuyen giao cho ben thue khi het thdi han thue. B. Hl/ClNG DAN KE TOAN TH UE TAI SAN LA TH UE TAI CHINH 1- Ghi nhan ta i san thue tai ch in h doi vdi ben thue 1.1- Tai thdi diem nhan tai san thue, ben thue ghi nhan gia tri tai san thue tai chinh va nd goc phai tra ve thue tai chinh vdi cung mot gia tri bang vdi gia tri hdp ly cua tai san thue. Neu gia tri hdp ly cua tai san thue cao hdn 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. Khi tinh gia tri hien tai cua khoan thanh toan tien thue toi thieu cho viec thue tai san, doanh nghiep co the sU dung ty le lai suat ngam dinh hoac ty le lai suat dUdc ghi trong hdp dong thue hoac ty le lai suat bien di vay cua ben thue. TrUdng hdp trong hdp dong thue tai chinh da ghi r5 so' nd goc phai tr a bang gia tri hdp ly tai san thue thi tai san thue va nd phai tra ve thue tai chinh dUdc ghi theo cung gia tri nay. Gia tri hdp ly hoac gia tri hien tai cua khoan than h toan tien thue toi thieu ghi nhan gia tri TSCD thue tai chinh la gia chua co thue GTGT (Ke ca trUdng hdp TSCD thue tai chinh dung vao hoat dong SXKD hang hoa, dich vu thuoc doi tUdng chiu thue GTGT tinh theo phUdng phap khau trti thue va trUdng hdp TSCD thue tai chinh dung vao hoat dong SXKD hang hoa, dich vu thuoc doi tUdng khong chiu thue GTGT hoac chiu thue GTGT tinh theo phUdng phap true tiep). 1.2- Cac chi phi true tiep phat sinh ban dau lien quan den hoat dong thue tai chinh dUdc tinh vao nguyen gia cua tai san thue. 1.3- Khoan thanh toan tien thue tai san thue tai chinh phai dUdc chia ra thanh chi 8
phi tai chinh (so' tien lai thue tai chinh) va khoan phai tra nd goc tting ky. So tien lai thue tai chinh phai tra dUdc hach toan vao chi phi tai chinh trong suo't thdi han thue. So tien lai thue tai chinh ghi nhan vao chi phi tai chinh tting ky dUdc xac dinh bang so du nd goc con lai nhan (x) vdi ty le lai suat dinh ky co' dinh. TrUdng hdp so' thue GTGT do ben cho thue da tra khi mua TSCD de cho thue ma ben thue phai hoan lai thi so' tien lai thue tai chinh phai tra bao gom ca so' lai tinh tren so thue GTGT ma ben thue chua tra cho ben cho thue. 1.4- Ben thue co trach nhiem tinh, trich khau hao tai san co' dinh vao chi phi san xuat, kinh doanh theo dinh ky tren cd sci ap dung chinh sach khau hao nhat quan vdi chinh sach khau hao cua tai san cung loai thuoc sd hiiu cua doanh nghiep di thue. Neu khong chac ch in la ben thue se co quyen sd hiiu tai san thue khi het han hdp dong thue thi tai san thue se dUdc khau hao theo thdi han thue neu thdi han thue ngan hdn thdi gian sii dung hiiu ich cua tai san thue. 1.5- TrUdng hdp lai thue tai chinh du dieu kien dUdc von hoa vao gia tri tai san d3 dang thi thuc hien theo quy dinh tai phan IV Thong tu nay. 2- Ke to an TSCD thue tai chinh 2.1- Tai khoan ke toan Ke toan TSCD thue tai chinh s£i dung TK 212 - Tai san co' dinh thue tai chinh. Tai khoan nay phan anh gia tri hien co va tinh hinh bien dong cua toan bo TSCD thue tai chinh cua doanh nghiep. H ach toan TK 212- TSCD thue tai chinh can ton trong cac quy dinh sau: 1. Tai khoan nay dung cho doanh nghiep thue hach toan nguyen gia cua TSCD di thue tai chinh. Day la nhutng TSCD chua thuoc quyen sci hiiu cua doanh nghiep nhung doanh nghiep co nghla vu va trach nhiem phap ly quan ly va sU dung nhu tai san cua doanh nghiep. Nguyen gia cua TSCD di thue tai chinh khong bao gom so' thue GTGT ben cho thue da tra khi mua TSCD de cho thue (Ke ca trUcJng hdp TSCD thue tai chinh dung vao hoat dong SXKD hang hoa, dich vu thuoc do'i tUdng chiu thue GTGT tinh theo phUdng phap kh&'u tri* thue va trUdng hdp TSCD thue tai chinh dung vao hoat dong SXKD hang hoa, dich vu thuoc do'i tifdng khong chiu thue GTGT hoac chiu thue GTGT tinh theo phUdng phap trUc tiep). 2. Khong phan anh vao tai khoan nay gia tri cua cac TSCD di thue hoat dong. 3. Tai khoan 212 dUdc md chi tiet de theo ddi tiing loai, tCfng TSCD di thue. 4. Viec ghi nhan nguyen gia cua TSCD thue tai chinh tai thdi diem khdi dau thue dUdc thuc hien theo quy dinh cua chuan mUc ke toan so' 06 "Thue tai san". Sau thdi diem do, ke toan TSCD thue tai chinh tren TK 212 dUdc thuc hien theo quy dinh cua chuan mUc ke toan so 03 "TSCD hiiu hinh". 5. So' thue GTGT ben thue phai tr a cho ben cho thue theo dinh ky nhan ducfc hoa ddn than h toan tien thue tai chinh dUdc hach toan nhu sau: - TrUdng hdp TSCD thue tai chinh dung vao hoat dong SXKD hang hoa, dich vu thuoc doi tUdng chiu thue GTGT tinh theo phUdng phap khau trti thue thi so thue GTGT phai tra tifng ky dUdc ghi vao ben Nd TK 133- Thue GTGT dUdc khau trif (1332); 9
■ TrUdng hdp TSCD thue tai chi'nh dung vao hoat dong SXKD hang hoa, dich vu thuoc doi tUdng khong chiu thue GTGT hoac chiu thue GTGT tinh theo phUdng phap trUc tiep thi so thue GTGT phai tra tvfng ky dUdc ghi vao chi phi SXKD trong ky. KET CAU VA NQI DUNG PHAN ANH CUA TAI KHOAN 212 - TSCD THUE TAI CHINH Ben Not: Nguyen gia cua TSCD thue tai chinh tang. Ben Co: Nguyen gia cua TSCD thue tai chi'nh giam do chuyen tra lai cho ben cho thue khi het han hdp dong hoac mua lai thanh TSCD cua doanh nghiep. So dif ben N d: Nguyen gia cua TSCD thue tai chinh hien co. 2.2- PhUdng p h a p ke toan cac hoat dong kinh te lien q u a n den thue tai san la thue tai chinh a) Khi phat sinh cac chi phi trUc tiep ban dau lien quan den tai san thue tai chinh trudc khi nhan tai san thue nhu dam phan, ky ket hdp dong..., ghi: Nd TK 142 - Chi phi tra trudc Co cac TK 111, 112... b) Khi chi tien ting trudc khoan tien thue tai chinh, ky quy dam bao viec thue tai san, ghi: Nd TK 342- Nd dai han (So' tien thue tra trudc - neu co) Nd TK 244- Ky quy, ky cUdc dai han Co cac TK 111, 112... c) TrUdng hdp nd goc phai tra ve thue tai chinh xac dinh theo gia mua chua co thue GTGT ma ben cho thue da tra khi mua TSCD de cho thue. c .l. Khi nhan TSCD thue tai chinh, ke toan can cti vao hdp dong thue tai san va cac chiing tif co lien quan phan anh gia tri TSCD thue tai chinh theo gia chua co thue GTGT dau vao, ghi: Nd TK 212- TSCD thue tai chinh (Gia chua co thue GTGT) Co TK 342 - Nd dai han (Gia tri hien tai cua khoan thanh toan tien thue toi thieu hoac gia tri hdp ly cua tai san thue trvf (-) So' nd goc phai tra ky nay) Co TK 315- Nd dai han den han tra (So' nd goc phai tra ky nay). c.2. Chi phi trUc tiep ban dau lien quan den hoat dong thue ta i chinh dUdc ghi nhan vao nguyen gia TSCD thue ta i chinh, ghi: Nd TK 212 - TSCD thue tai chinh Co TK 142 - Chi phi tra trudc, hoac 10
Co cac TK 111, 112 (So'chi phi trUc tiep lien quan den hoat dong thue phat sinh khi nh&n tai san thue tai chinh). c.3. Cuoi nien do ke toan, can cti vao hdp dong thue tai san xac dinh so' nd goc thue tai chi'nh den han tra trong nien do ke toan tiep theo, ghi: Nd TK 342- Nd dai han Co TK 315- Nd dai han den han tra. c.4. Dinh ky, nhan dUdc hoa ddn thanh toan tien thue tai chi'nh: c.4.1. TrUdng hdp TSCD thue tai chi'nh dung vao hoat dong san xu at kinh doanh hang hoa, dich vu thuoc doi tUdng chiu thue GTGT tinh theo phUdng phap khau trti thue: - Khi xuat tien tra nd goc, tien lai thue va thue GTGT cho ddn vi cho thue, ghi: Nd TK 635- Chi phi' tai chi'nh (Tien lai thue tra ky nay) Nd TK 315- Nd dai han den han tra (Nd goc tra ky nay) Nd TK 133- Thue GTGT dUdc khau trti (1332) Co cac TK 111, 112. - Khi nhan dUdc hoa ddn thanh toan tien thue tai san nhung doanh nghiep chua tra tien ngay, can cti vao hoa ddn phan anh so' nd phai tra lai thue tai chi'nh va so thue GTGT vao TK 315- Nd dai han den han tra, ghi: Nd TK 635- Chi phi' tai chi'nh (Tien lai thue) Nd TK 133- Thue GTGT dUdc khau trti (1332) Co TK 315- Nd dai han den han tra. c .4 .2. TrUdng hdp TSCD thue tai chi'nh dung vao hoat dong san xu at, kinh doanh hang hoa, dich vu thuoc do'i tUdng khong chiu thue GTGT hoac chiu thue GTGT tinh theo phUdng phap trUc tiep: - Khi xuat tien tra nd goc, tien lai thue va thue GTGT cho ddn vi cho thue, ghi: Nd TK 6 3 5 - Chi phi' tai chi'nh (Tien lai thue tra ky nay) Nd TK 315- Nd dai han den han tra (Nd goc tra ky nay) Nd TK 623, TK 627, TK 641, TK 642 (So thue GTGT tra ky nay) Co cac TK 111, 112. - Khi nhan dUdc hoa ddn thanh toan tien thue tai chi'nh nhung doanh nghiep chua tra tien ngay, can cti vao hoa ddn phan anh so' nd phai tra lai thue tai chi'nh va so' thue GTGT phai tra vao TK 315- Nd dai han den han tra, ghi: Nd TK 6 3 5 - Chi phi' tai chi'nh (Tien lai thue) Nd TK 623, TK 627, TK 641, TK 642 (So thue GTGT) Co TK 315- Nd dai han den han tra. d) TrUdng hdp nd goc phai tra ve thue tai chi'nh xac dinh theo gia mua co thue GTGT ma ben cho thue da tra khi mua TSCD de cho thue: d .l. Khi nhan TSCD thue tai chi'nh ben di thue nhan nd ca so thue GTGT do ben cho thue da tra khi mua TSCD de cho thue ma ben thue phai hoan lai cho ben cho thue, ke toan can cti vao hdp dong thue tai chi'nh va cac chting tti lien quan phan anh gia tri 11
TSCD thue tai chi'nh theo gia chua co thue GTGT phai hoan lai cho ben cho thue, ghi: Nd TK 212 - TSCD thue tai chinh (Gia chua co thue GTGT) Nd TK 138 - Phai thu khac (So thue GTGT dlu vao cua TSCD thue tai chinh) Co TK 315 - Nd dai han den han tra (So nd phai tra ky nay co ca thue GTGT) Co TK 342 - Nd dai han (Gia tri hien tai cua khoan thanh toan tien thue toi thieu hoac gia tri hdp ly cua tai san thue trti (-) So nd phai tra ky nay cong (+) So' thue GTGT ben thue con phai tra d&n trong suot thdi han thue). d.2. Chi phi trUc tiep ban dau dUdc ghi nhan vao nguyen gia TSCD thue tai chinh, ghi: Nd TK 212 - TSCD thue tai chinh Co TK 142 - Chi phi tra trudc Co cac TK 111, 112 (Chi phi trUc tiep phat sinh lien quan den hoat dong thue tai chinh khi nhan tai san thue tai chinh). d.3. Cuo'i nien do ke toan, can cti vao hdp dong thue tai chinh xac dinh so' nd goc thue tai chinh den han tra trong nien do ke toan tiep theo, ghi: Nd TK 342- Nd dai han Co TK 315- Nd dai han den han tra. d.4. Dinh ky, nhan dUdc hoa ddn thanh toan tien thue tai chinh: d.4.1. Khi chi tien tra nd goc va tien lai thue tai san cho ddn vi cho thue, ghi: Nd TK 635 - Chi phi tai chinh (Tien lai thue tra ky nay) Nd TK 315 - Nd dai han den han tra (Nd goc phai tra ky nay co ca thue GTGT) Co cac TK 111, 112 ... d.4.2. Can cti vao hoa ddn thanh toan tien thue phan anh so' thue GTGT phai thanh toan cho ben cho thue trong ky, ghi: Nd TK 133 - Thue GTGT dUdc khau trti (1332), ho&c Nd cac TK 627, 641, 642 (Thue GTGT tinh theo phUdng phap trUc tiep hach toan vao chi phi SXKD trong ky) Co TK 138 - Phai thu khac. d .4. 3. Khi nhan dUdc hoa ddn than h toan tien thue ta i chinh nhung doanh nghiep chua tra tien ngay, can ci'1 vao hoa ddn phan anh so' lai thue tai chinh phai tr a ky nay vao TK 315- Nd dai han den han tra , ghi: Nd TK 635- Chi phi tai chinh Co TK 315- Nd dai han den han tra (Tien lai thue phai tra ky nay). - Can cti hoa ddn than h toan tien thue phan anh so thue GTGT dUdc khau trti hoac tinh vao chi phi trong ky gio'ng nhu trUdng hdp chi tien tra nd khi nhan dUdc hoa ddn (nhu but toan d .4.2). d) Khi tra phi cam ket sU dung von phai tra cho ben cho thue tai san, ghi: Nd TK 635 - Chi phi tai chinh Co cac TK 111, 112... 12
e) Dinh ky, ke toan tinh, trich khau hao TSCD thue tai chinh vao chi phi san xuat, kinh doanh ho&c von hoa vao gia tri tai san d8 dang, ghi: Nd cac TK 623, 627, 641, 642, 241 ... Co TK 214 - Hao raon TSCD thue tai chinh (2142). Dong thdi ghi ddn ben Nd TK 009- Nguon von khau hao TSCD. g) Khi tra lai TSCD thue tai chinh theo quy dinh cua hdp dong thue cho ben cho thue, ke toan ghi giam gia tri TSCD thue tai chinh, ghi: Nd TK 214 - Hao mon TSCD (2142) Co TK 212 - TSCD thue tai chinh. h) TrUdng hdp trong hdp dong thue tai san quy dinh ben di thue chi thue het mot phan gia tri tai san, sau do mua lai thi khi nhan chuyen giao quyen s3 htiu tai san, ke toan ghi giam TSCD thue tai chinh va ghi tang TSCD hiiu hinh thuoc set htiu cua doanh nghiep: - Khi chuyen tti tai san thue tai chinh sang tai san thuoc scl htiu, ghi: Nd TK 211 - TSCD htiu hinh Co TK 212 - TSCD thue tai chinh. - So' tien tra khi mua lai TSCD thue tai chinh, ghi: Nd TK 211- TSCD htiu hinh Co cac TK 111, 112. Dong thdi chuyen gia tri hao mon, ghi: Nd TK 2142 - Hao mon TSCD thue tai chinh Co TK 2141 - Hao mon TSCD htiu hinh. C. Hl/ClNG DAN KE TOAN THUE TAl SAN LA THUE HOAT DONG • • 1- Ghi n h an thu e tai san la thue hoat dong doi vdi doanh nghiep thue Thue tai san la thue hoat dong thi doanh nghiep thue khong phan anh gia tri tai san di thue tren Bang can do’i ke toan cua doanh nghiep, ma chi phan anh chi phi tien thue hoat dong vao chi phi san xuat, kinh doanh theo phUdng phap dudng thang cho suot thdi han thue tai san, khong phu thuoc vao phUdng thtic thanh toan tien thue (Tra tien thue tting ky hay tra trudc, tra sau). 2- Ke to a n TSCD thue h o at dong 2.1- K hi xa c dinh chi p h i tien thue tai san la thue hoat dong p h a i tra trong ky, g h i: Nd cac TK 623, 627, 641, 642 Nd TK 133- Thue GTGT dUdc khau trti (1332) Co TK 331 - Phai tra cho ngUdi ban, hoac Co cac TK 111, 112,... 2.2- Triibng hop doanh nghiep p h a i tra tritdc tien thue tai san la thue hoat % • dong cho n h ieu ky. 13
a) Khi xuat tien tra trudc tien thue cho nhieu ky, ghi: Nd cac TK 623, 627, 641, 642 (So tra cho ky nay) Nd TK 142 - Chi phi tra trudc Nd TK 242 - Chi phi tra trudc dai han Nd TK 133 - Thue GTGT dUdc khau trti (neu co) Co cac TK 111, 112... b) Dinh ky, phan bo tien thue tai san la thue hoat dong da tra trUdc vao chi phi san xuat, kinh doanh, ghi: Nd cac TK 623, 627, 641, 642 Co TK 142 - Chi phi tra trUdc, hoac Co TK 242 - Chi phi tra trUdc dai han. D. Hl/CiNG DAN KE TOAN CHO TH UE TAI SAN LA CHO THUE HOAT DONG 1- Ghi nhan TSCD cho thue h o at dong 1.1- Cho thue hoat dong la ben cho thue khong co sU chuyen giao phan ldn rui ro va ldi ich gin vdi quyen set htiu tai san cho thue. Ben cho thue van ghi nhan tai san cho thue hoat dong tren Bang can doi ke toan theo cach phan loai tai san cua doanh nghiep cho thue. 1.2- Doanh thu cho thue ta i san tti cho thue hoat dong phai dtfdc ghi nhan theo phUdng phap dUdng thang trong suot thdi han cho thue m a khong phu thuoc vao phUdng thtic than h toan, trti khi ap dung phUdng phap tinh khac hdp ly hdn. 1.3- Chi phi cho thue hoat dong trong ky bao gom khoan khau hao ta i san cho thue hoat dong va so' chi phi trUc tiep ban dau dUdc ghi nhan ngay hoac phan bo dan cho suot thdi han cho thue phu hdp vdi viec ghi nhan doanh thu. 1.4- Khau hao tai san co' dinh cho thue hoat dong theo quy dinh cua Chuan mUc ke toan TSCD htiu hinh hoac Chuan mUc ke toan TSCD vo hinh phu hdp vdi chi'nh sach khau hao cua doanh nghiep. 2- Ke to an TSCD cho thue h oat dong 2.1- Khi phat sinh cac chi p h i trUc tiep ban dau lien quan den cho thue hoat dong, ghi: Nd TK 627- Chi phi san xuat chung (Dude ghi nhan ngay vao chi phi trong ky) Nd TK 142- Chi phi' tra trudc, hoac Nd TK 242- Chi phi tra trudc dai han Co cac TK 111, 112, 331,... 2.2- Doi vdi doanh nghiep tinh thue GTGT ph ai nop theo phitdng phap khau trit thue. a) TrUdng hdp thu tien cho thue hoat dong theo dinh ky: 14
- Khi phat hanh hoa ddn thanh toan tien thue tai san, ghi: Nd TK 131- Phai thu cua khach hang Co TK 511- Doanh thu ban hang va cung cap dich vu (Tien cho thue chua co thue GTGT) Co TK 3331- Thue GTGT phai nop. - Khi thu dUdc tien, ghi: Nd cac TK 111, 112,... Co TK 131- Phai thu cua khach hang, b) TrUdng hdp thu trudc tien cho thue hoat dong nhieu ky. - Khi nhan tien cua khach hang tra trudc ve hoat dong cho thue tai san cho nhieu ky, ghi: Nd cac TK 111, 112,... (Tong so" tien nhan trudc) Co TK 3387- Doanh thu chua thuc hien (Theo gia chua co thue GTGT) Co TK 3331- Thue GTGT phai nop. - Dinh ky, tinh va ket chuyen doanh thu cua ky ke toan, ghi: Nd TK 3387 - Doanh thu chua thuc hien Co TK 511- Doanh thu ban hang va cung cap dich vu. - So" tien phai tra lai cho khach hang vi hdp dong cho thue tai san khong dUdc thuc hien tiep hoac thdi gian thuc hien ngSn hdn thdi gian da thu tien trudc (neu co), ghi: Nd TK 3387- Doanh thu chua thuc hien (Gia chua co thue GTGT) Nd TK 3331- Thue GTGT phai nop (So" tien tra lai cho ngUdi di thue ve thue GTGT cua hoat dong cho thue tai san khong dUdc thuc hien) Co cac TK 111, 112 (Tong so"tien tra lai). 2.3- Do'i vdi don vi tinh thue GTGT p h a i nop theo phitong ph ap true tiep. a) TrUdng hdp thu tien cho thue hoat dong theo dinh ky. - Khi phat hanh hoa ddn dich vu cho thue tai san, ghi: Nd TK 131- Phai thu cua khach hang Co TK 511- Doanh thu ban hang va cung cap dich vu (Tong gia thanh toan). - Khi thu dUdc tien, ghi: Nd cac TK 111, 112,... Co TK 131- Phai thu cua khach hang. b) TrUdng hdp thu trudc tien cho thue hoat dong nhieu ky. - Khi nhan tien cua khach hang tra trudc ve cho thue hoat dong cho nhieu nam, ghi: Nd cac TK 111, 112... (Tong so"tien nhan trudc) Co TK 3387 - Doanh thu chua thuc hien (Tong so" tien nhan trudc). - Dinh ky, tinh va ket chuyen doanh thu cua ky ke" toan, ghi: 15
Nd TK 3387- Doanh thu chua thuc hien Co TK 511- Doanh thu ban hang v& cung cap dich vu. - Cuoi ky ke toan, tinh va phan anh so thue GTGT phai nop theo phUdng phap trtfc tiep, ghi: Nd TK 511- Doanh thu ban hang va cung cap dich vu Co TK 3331- Thue GTGT phai nop. - So tien phai tr a lai cho khach hang vi hdp dong cung cap dich vu ve cho thue tai san khong dUdc thuc hien, ghi: Nd TK 3387 - Doanh thu chua thuc hien Co cac TK 111, 112,... (Tong so"tien tra lai). 2.4 - D inh ky, tinh, trich khau hao TSCD cho thue hoat dong vao chi ph i SXKD, ghi:' Nd TK 627- Chi phi san xuat chung Co TK 214- Hao mon TSCD (Hao mon TSCD cho thue hoat dong). Dong thdi, ghi ddn ben Nd TK 009- Nguon von khau hao TSCD. 2.5- D inh ky, p h a n bo so chi p h i trUc tiep ban dau lien qua n den cho thue hoat dong (neu p h a n bo dan) p h u hop vdi viec g h i nh an doanh thu cho thue hoat dong, gh i: Nd TK 627 - Chi phi san xuat chung Co TK 142- Chi phi tra trudc Co TK 242- Chi phi tra trUdc dai han. D. KE TOAN GIAO DICH BAN VA THUE LAI TSCD • • LA TH UE TAl CHINH 1- Ghi nhan giao dich ban va th u e lai ta i san la thu e ta i ch in h Giao dich ban va thue lai tai san dUdc thuc hien khi tai san dUdc ban va dUdc thue lai bdi chi'nh ngUdi ban. Khoan chenh lech gitia thu nhap ban ta i san vdi gia tri con lai tren so ke toan khong dUdc ghi nhan ngay la mot khoan lai hoac lo tvf viec ban ta i san ma phai ^hi nhan la thu nhap chua thuc hien hoac chi phi' tr a trudc dai han va phan bo cho suot thdi gian thue tai san. Trong giao dich ban va thue lai, neu co chi phi ph at sinh ngoai chi phi khau hao thi dUdc hach toan vao chi phi san xu at, kinh doanh trong ky. 2- Ke to an giao dich ban va thue lai tai san la thu e ta i ch in h 2.1- Triibng hdp giao dich ban va thue lai vdi gia ban tai san cao hdn gia tri con lai cua TSCD. a) Khi hoan tat thu tuc ban tai san, can cii vao hoa ddn va cac chiing tif lien quan. ghi: Nd cac TK 111, 112, 131 (Tong gia thanh toan) Co TK 711- Thu nhap khac (Theo gia tri con lai cua TSCD ban va thue lai) Co TK 3387 - Doanh thu chua thuc hien (Chenh lech giCia gia ban ldn hdn gia 16
tri con lai cua TSCD) Co TK 3331 - Thue GTGT phai nop. Dong thdi, ghi giam TSCD: Nd TK 811 - Chi phi khac (Gia tri con lai cua TSCD ban va thue lai) Nd TK 214 - Hao mon TSCD (Neu co) Co TK 211 - TSCD hiiu hinh (Nguyen gia TSCD). b) Cac but toan ghi nhan tai san thue va nd phai tra ve thue tai chinh, tra tien thue tirng ky thuc hien theo but toan 2.2.c va 2.2.d - Phan B "Ke toan thue tai san la thue tai chinh". c) Dinh ky, ke toan tinh, trich khau hao TSCD thue tai chinh vao chi phi san xuat, kinh doanh, ghi: Nd cac TK 623, 627, 641, 642 Co TK 2142 - Hao mon TSCD thue tai chinh. Dong thdi, ghi ddn ben Nd TK 009 - Nguon won khau hao TSCD- Tai khoan ngoai Bang can doi ke toan. d) Dinh ky, ket chuyen chenh lech ldn hdn (lai) giQa gia ban va gia tri con lai cua tai san co dinh ban va thue lai ghi giam chi phi san xuat, kinh doanh trong ky phu hdp thdi gian thue tai san, ghi: Nd TK 3387 - Doanh thu chua thuc hien Co cac TK 623, 627, 641, 642,... 2.2- Tritdng hap giao dich ban va thue lai vdi gia thap han gia tri con lai cua TSCD. a) Khi hoan tat thu tuc ban tai san, can c\i vao hoa ddn va cac chilng tir lien quan, ghi: Nd cac TK 111, 112, 131 (Tong gia thanh toan) Co TK 711 - Thu nhap khac (Gia ban TSCD) Co TK 3331 - Thue GTGT phai nop (Neu co). Dong thdi, ghi giam TSCD: Nd TK 811 - Chi phi khac (Tinh bang gia ban TSCD) Nd TK 242 - Chi phi tra trudc dai han (Chenh lech gia ban nho hdn gia tri con lai cua TSCD) Nd TK 214 - Hao mon TSCD (Neu co) Co TK 211 - TSCD hiiu hinh (Nguyen gia TSCD). b) Cac but toan ghi nhan tai san, nd phai tra ve thue tai chinh, tra tien thue tCfng ky va tinh, trich khau hao TSCD thue tai chinh thuc hien theo but toan 2.2.c, 2.2.d va 17 i
2.2.g - Phan B "Ke toan thue tai san la thue tai chinh". c) Dinh ky, ket chuyen so chenh lech nho hdn (lo) gitia gia ban va gia tri con lai cua TSCD ban va thue lai ghi tang chi phi san xuat, kinh doanh trong ky, ghi: Nd cac TK 623, 627, 641, 642,... Co TK 242 - Chi phi tra trudc dai han. E. KE TOAN GIAO DICH BAN VA THUE LAI TSCD LA TH UE HOAT DONG 1- Ghi nhan giao dich ban va thue lai TSCD la thue h o at dong 1.1- Neu gia ban dUdc thoa thuan d mtic gia tri hdp ly thi cac khoan lo hoac lai phai dUdc ghi nhan ngay vao Bao cao ket qua hoat dong kinh doanh trong ky phat sinh; 1.2- Neu gia ban dUdc thoa thuan thap hdn gia tri hdp ly thi cac khoan lai hoac lo cung phai dUdc ghi nhan ngay trong ky phat sinh, trti trUdng hdp khoan lo dUdc bu dap b ln g khoan tien thue trong tUdng lai d mot mtic gia thue thap hdn gia thue thi trUdng, thi khoan lo nay khong dUdc ghi nhan ngay ma phai phan bo dan phu hdp vdi khoan thanh toan tien thue trong suot thdi gian m a tai san do dUdc du kien sti dung; 1.3- Neu gia ban cao hdn gia tri hdp ly thi khoan chenh lech cao hdn gia tri hdp ly khong dUdc ghi nhan ngay la mot khoan lai trong ky ma phai dUdc phan bo dan trong suot thcJi gian m a tai san do dUdc du kien sti dung; 1.4- Doi vdi thue hoat dong, neu gia tri hdp ly tai thdi diem ban va thue lai tai san thap hdn gia tri con lai cua tai san, khoan lo bang so chenh lech gitia gia tri con lai va gia tri hdp ly phai dUdc ghi nhan ngay trong ky phat sinh. 2- Bo sung noi dung phan anh cua Tai khoan 242 "Chi phi tra tru’dc dai han" Bo sung them noi dung ben Nd TK 242: - So' chenh lech gia ban nho hdn gia tri con lai cua TSCD ban va thue lai la thue hoat dong. Bo sung them noi dung ben Co TK 242: - Phan bo so' chenh lech gia ban nho hdn gia tri con lai cua TSCD ban va thue lai vao chi phi san xuat, kinh doanh trong suot thdi han thue lai tai san. 3- Ke to an giao dich ban va thue lai TSCD la thu e h oat dong 3.1- Khi ban TSCD va thue lai, can cii vao hoa ddn GTGT va cac chting tti lien quan den viec ban TSCD, ke toan phan anh giao dich ban theo cac trUdng hdp sau: a) Neu gia ban dUdc thoa thuan d mtic gia tri hdp ly thi cac khoan lo hay lai phai dUdc ghi nhan ngay trong ky phat sinh, can cti vao hoa ddn chting tti: - Phan anh so thu nhap ban TSCD, ghi: Nd cac TK 111, 112, 131,... Co TK 711 - Thu nhap khac (Gia ban TSCD) 18
Co TK 3331 - Thue GTGT phai nop (Neu co). Dong thdi, ghi giam TSCD: Nd TK 811 - Chi phi khac (Gia tri con lai cua TSCD ban va thue lai) Nd TK 214 - Hao mon TSCD (So" da hao mon - Neu co) Co TK 211- TSCD htiu hinh (Nguyen gia TSCD). b) Neu gia ban dUdc thoa thuan d mtic thap hdn gia tri hdp ly thi cac khoan lai hoac lo cung phai dUdc ghi nhan ngay, ke toan ghi so cac but toan nhu d diem 3.1(a). TrUdng hdp gia ban va thue lai TSCD thap hdn gia tri hdp ly nhung mtic gia thue thap hdn gia thue thi trUdng thi khoan lo nay khong dUdc ghi nhan ngay ma phai phan bo dan phu hdp vdi khoan thanh toan tien thue trong thdi gian thue tai san, ghi: - Can cti vao hoa ddn GTGT va cac chting tti lien quan den viec ban TSCD, phan anh thu nhap ban TSCD, ghi: Nd cac TK 111, 112,... Co TK 711 - Thu nhap khac (Gia ban TSCD) Co TK 3331 - Thue GTGT phai nop. Dong thdi, ghi giam TSCD: Nd TK 811 - Chi phi khac (Tinh bSng gia ban cua TSCD) Nd TK 242 - Chi phi tra trudc dai han (Chenh lech gia tri con lai cua TSCD ldn hdn gia ban) Nd TK 214 - Hao mon TSCD Co TK 211 - TSCD htiu hinh. - Trong cac ky tiep theo phan bo so' lo ve giao dich ban va thue lai tai san la thue hoat dong vao chi phi san xuat, kinh doanh trong ky phu hdp vdi khoan thanh toan tien thue trong suot thdi gian ma tai san do du kien sti dung, ghi: Nd cac TK 623, 627, 641, 642 Co TK 242 - Chi phi tra trudc dai han. c) Neu gia ban va thue lai tai san cao hdn gia tri hdp ly thi khoan chenh lech cao hdn gia tri hdp ly khong dUdc ghi nhan ngay la mot khoan lai trong ky ma dUdc phan bo dan trong suot thdi gian m a tai san do dUdc du kien sti dung con so' chenh lech gitia gia tri hdp ly va gia tri con lai dUdc ghi nhan ngay la mot khoan lai hay lo trong ky. c .l) Can cti vao hoa ddn GTGT ban TSCD, ghi: Nd cac TK 111, 112, 131 Co TK 711 - Thu nhap khac (Tinh bang gia tri hdp ly cua TSCD) Co TK 3387- Doanh thu chua thuc hien (Chenh lech gia ban cao hdn gia tri hdp ly cua TSCD) 19
Co TK 3331 - Thue GTGT phai nop (Neu co). Dong thdi, ghi giam gia tri TSCD ban va thue lai: Nd TK 811 - Chi phi khac (Gia tri con lai cua TSCD ban va thue lai) Nd TK 214 - Hao mon TSCD (Neu co) Co TK 211 - TSCD htiu hinh. c.2. Dinh ky, phan bo so' lai ve giao dich ban va thue lai tai san la thue hoat dong ghi giam chi phi san xuat, kinh doanh trong ky phu hdp vdi khoan thanh toan tien thue trong suot thdi gian ma tai san do dti kien sti dung, ghi: Nd TK 3387 - Doanh thu chua thtic hien Co cac TK 623, 627, 641, 642. 3.2- D inh ky, xac dinh tien thue TSCD p h a i tra., gh i: Nd cac TK 623, 627, 641, 642 Nd TK 133 - Thue GTGT dUdc khau trti (neu co) Co cac TK 111, 112, 331. II. Hl/ONG DAN KE TOAN CHUAN MUC ■ANH HUdNG CUA VIEC THAY DOI TY GIA HOI DOAI' 1- Chenh lech ty gia hoi doai TrUdng hdp doanh nghiep phat sinh cac don vi tien te khac vdi ddn vi tien te chi'nh thtic sti dung trong ke toan va lap bao cao tai chinh, thi khi quy doi tti ddn vi tien te khac sang ddn vi tien te sti dung trong ke toan se phat sinh chenh lech ty gia hoi doai. Chenh lech ty gia hoi doai la chenh lech tti viec trao doi thuc te hoac quy doi cung mot so" ludng tien te khac sang ddn vi tien te ke toan theo ty gia hoi doai khac nhau. Chenh lech ty gia hoi doai chu yeti phat sinh trong cac trUdng hdp: a) Thitc te m ua ban, trao doi, thanh toan cac nghiep vu bang ngoai te trong ky (chenh lech ty g ia hoi d oai da thi/c hien ): La khoan chenh lech tti viec trao doi thuc te hoac quy doi cung mot so" ludng ddn vi tien te khac sang ddn vi tien te ke toan theo ty gia hoi doai khac nhau. Chenh lech ty gia hoi doai nay thUdng phat sinh trong cac giao dich mua. ban hang hoa, dich vu; hoac thanh toan nd phai tra, hay ting trudc de mua hang; hoac vay, hay cho vay,... bang ddn vi tien te khac vdi ddn vi tien te ke toan. Trong cac truong hdp neu tren, ty gia hoi doai gitia ddn vi tien te khac vdi ddn vi tien te ke toan se dUdc ghi theo ty gia hoi doai ngay giao dich (ty gia hoi doai giao dich thuc te. ty gia giao dich binh quan tren thi trUdng ngoai te lien ngan hang do Ngan hang Nha nude Viet Nam cong bo" tai thdi diem phat sinh giao dich). Chenh lech ty gia hoi doai thuc te phat sinh trong ky (chenh lech ty gia hoi doai da thuc hien) d doanh nghiep bao gom: 20
Chenh lech ty gia hoi doai thuc te phat sinh trong ky cua hoat dong dau tu xay dung de hinh thanh tai san co" dinh (giai doan trUdc hoat dong); Chenh lech ty gia hoi doai thuc te phat sinh trong ky cua hoat dong kinh doanh, ke ca cua hoat dong dau tu XDCB cua doanh nghiep vtia kinh doanh vita co hoat dong dau tu xay dung. b) D anh g ia lai cac khoan muc tien te co goc ngoai te tai ngay lap bang CDKT d thdi diem cuoi nam tai chinh: 6 thdi diem ket thuc nam tai chinh ve nguyen tic cac khoan muc tien te (So' du cua cac Tai khoan tien mat, Tien gtii Ngan hang, nd phai thu, nd phai tra dUdc phan anh dong thdi theo ddn vi tien te ke toan va theo ddn vi tien te khac vdi ddn vi tien te ke toan) phai dUdc bao cao bin g ty gia cuoi nam tai chinh. Vi vay, cl thdi diem nay doanh nghiep phai danh gia lai cac khoan muc tien te co goc ngoai te theo ty gia hoi doai giao dich binh quan tren thi trUdng ngoai te lien ngan hang do Ngan hang Nha nude Viet Nam cong bo' tai thdi diem cuoi nam tai chinh. Chenh lech ty gia hoi doai do danh gia lai ca c khoan m uc tien te co goc ngoai te tai ngay lap bang CDKT of thofi diem cuoi nam tai chinh, gom: Chenh lech ty gia hoi doai tai ngay lap Bang CDKT d thdi diem cuoi nam tai chinh do danh gia lai cac khoan muc tien te co goc ngoai te lien quan den giai doan dau tu xay dUng (giai doan trudc hoat dong); Chenh lech ty gia hoi doai tai ngay lap Bang CDKT d thdi diem cuoi nam tai chinh do danh gia lai cac khoan muc tien te co goc ngoai te lien quan den hoat dong san xuat, kinh doanh. c) Do'i vdi cac doanh nghiep sti dung cong cu tai chinh de du phong rui ro hoi doai thi cac khoan vay, nd phai tra co goc ngoai te dUdc hach toan theo ty gia hoi doai thuc te phat sinh. Doanh nghiep khong dUdc danh gia lai cac khoan vay, nd phai tra co goc ngoai te da sti dung cong cu tai chinh de du phong rui ro hoi doai. 2- Nguyen ta c ghi nhan ca c nghiep vu kinh te phat sinh bang ngoai te va danh gia lai c a c khoan m uc tien te co goc ngoai te tai ngay lap B an g CDKT of thofi diem cuoi nam tai chinh 2.1- Cac doanh nghiep san xuat, kinh doanh co cac nghiep vu kinh te ph at sinh bang ngoai te phai thtic hien ghi so’ ke toan va lap bao cao tai chinh theo mot ddn vi tien te tho'ng nhat la Dong Viet Nam, hoac ddn vi tien te chinh thtic sti dung trong ke toan (neu dUdc chap thuan). Viec quy doi dong ngoai te ra Dong Viet Nam, hoac ra ddn vi tien te chinh thtic sti dung trong ke toan ve nguyen tac doanh nghiep phai can cti vao ty gia giao dich thUc te cua nghiep vu kinh te phat sinh hoac ty gia giao dich binh quan tren thi trUdng ngoai te lien ngan hang do Ngan hang Nha nude Viet Nam cong bo' tai thdi diem phat sinh nghiep vu kinh te (sau day goi t i t la ty gia giao dich) de ghi so ke toan. Doanh nghiep dong thdi phai theo doi nguyen te tren so ke toan chi tiet cac Tai khoan: Tien mat, Tien gtii Ngan hang, Tien dang chuyen, cac khoan phai thu, cac khoan phai tra va Tai khoan 007 “Ngoai te cac loai” (Tai khoan ngoai Bang Can do'i ke toan). 21
2.2- Doi vdi Tai khoan thuoc loai doanh thu, hang ton kho, TSCD, chi p h i san xuat, kinh doanh, chi p h i khac, ben No cac Tai khoan von bang tien , khi phat sinh cac nghiep vu kinh te bang ngoai te phai dUdc ghi so ke toan bang Dong Viet Nam, hoac bang don vi tien te chinh thtic sti dung trong ke toan theo ty gia giao dich thuc te hoac ty gia giao dich binh quan lien ngan hang tai thdi diem nghiep vu kinh te phat sinh. 2.3- Do'i vdi ben Co cua cac Tai khoan von bang tien, khi phat sinh cac nghiep vu kinh te bang ngoai te phai dUdc ghi so ke toan bang Dong Viet Nam, hoac bang ddn vi tien te chinh thtic sti dung trong ke toan theo ty gia ghi tren sd ke toan (ty gia binh quan gia quyen; ty gia nhap trudc, xuat trudc...). 2.4- Doi vdi ben Co cua cac Tai khoan no ph ai tra, hoac ben No cua cac Tai khoan ncf p h a i thu, khi phat sinh cac nghiep vu kinh te bang ngoai te phai dUdc ghi sd ke toan bang Dong Viet Nam, hoac bang ddn vi tien te chinh thtic sti dung trong ke toan theo ty gia giao dich; Cuoi nam tai chinh cac so" du Nd phai tra hoac du Nd phai thu co goc ngoai te dUdc danh gia lai theo ty gia giao dich binh quan tren thi trUdng ngoai te lien ngan hang do Ngan hang Nha nude Viet Nam cong bo’ tai thdi diem cuoi nam tai chinh. 2.5- Doi vdi ben No cua cac Tai khoan nd p h a i tra, hoac ben Co cua cac Tai khoan no p h a i thu, khi phat sinh cac nghiep vu kinh te bang ngoai te phai dUdc ghi sd ke toan bang Dong Viet Nam, hoac bang ddn vi tien te chinh thtic sti dung trong ke toan theo ty gia ghi tren sd ke toan. 2 .6 - Cuoi nam tai chinh, doanh nghiep p h a i danh gia lai cac khoan muc tien te co goc ngoai te theo ty gia giao dich binh quan tren thi trUdng ngoai te lien ngan hang do Ngan hang Nha nude Viet Nam cong bo’ tai thdi diem lap Bang CDKT cuo’i nam tai chinh. 2.7- Triibng hop mua, ban ngoai te bang D ong Viet Nam thi hach toan theo ty gia thuc te mua, ban. 3- N guyen ta c xuf ly chenh lech ty gia hoi doai 3.1- Xii ly chenh lech ty gia hoi doai p h a t sinh trong ky va ch en h lech danh gia lai cuoi ky lien quan den hoat dong san xuat, kinh doanh: - Toan bo chenh lech ty gia hoi doai phat sinh trong ky va chenh lech ty gia hoi doai danh gia lai cac khoan muc tien te co goc ngoai te cuo’i nam tai chinh hoac ngay ket thuc nam tai chinh khac vdi nam dudng lich (da dUdc chap thuan) cua cac khoan muc tien te co goc ngoai te dUdc ghi nhan ngay vao chi phi tai chinh, hoac doanh thu hoat dong tai chinh tren Bao cao ket qua hoat dong kinh doanh cua nam tai chinh. - Do’i vdi doanh nghiep vtia co hoat dong kinh doanh, vtia co hoat dong dau tU XDCB, neu phat sinh chenh lech ty gia ho’i doai trong ky va chenh lech danh gia lai cuoi ky lien quan den hoat dong dau tu XDCB thi cung xti ly cac chenh lech ty gia hoi doai nay vao chi phi tai chinh, hoac doanh thu hoat dong tai chinh tren Bao cao ket qua hoat dong kinh doanh cua nam tai chinh. - Doanh nghiep khong duoc chia ldi nhuan hoac tra co ttic tren lai chenh lech ty gia *