NGHIEN CU'U TRAO D 6 | ( Sd 08 (85)-2010 )
Anh huong cua bao toan von den ghi nhan va xac dinh loi nhuan ke toan
r^ • • • •
Vdn vd bdo todn vdn Ly thuyet thuc the quan niem vdn tuong duong gia trj tdng tai san (AV) hay vdn sir dung, gdm vdn vay va vdn chit sd hiru. Liic dau, trudng phai ly thuyet nay xac djnh bao toan va phat trien dugc vdn tirang duong tdng tai san cudi ky Idn hon tdng tai san dau ky. Sau dd, ngudi ta nhanh chdng nhan ra han che ciia khai niem bao toan vdn can cii vao gia tri tdng tai san, bdi vi cau tnic vdn ciia tai san bao gdm ng phai tra va vdn chu sd hiin nen se xay ra tinh hudng tdng tai san van tang nhd giai phap tang vay ng trong khi vdn chil sd him cd the bj giam.
Do vay, nhirng ngudi img hd ly thuyet thuc the da xac djnh lai khai niem bao toan vdn tuong duong thu nhap Idn hon chi phi (cd lgi nhuan) va dieu nay rat phil hgp vdi ly thuyet thuc the.
Thu nhap va chi phi la nhiing pham trii cd lien quan trirc tiep den ludng tai san di vao va di ra do hoat ddng cua thuc the mang lai. Tuy nhien, neu tiep can theo he qua ciia ly thuyet thuc the md rdng thi lai vay dugc ghi nhan la chi phi. Cho nen, bao toan vdn trong trudng hgp nay ve thuc chat ciing van la bao toan vdn chu sd huu.
K I toan hien hanh chiu
anh hudng ket hgp ciia hai ly thuyet tren. Vdn va bao toan vdn dugc xac djnh cd lien quan den vdn chii sd him. Mdt dan vi bao toan va phat trien dugc vdn neu vdn chii sd hiru cudi ky Idn hon vdn chu sd hiin dau ky. hoac thu nhap dii bii dap chi phi va cd lai. Cac quan niem nay se gap nhau neu he thdng ke toan dan vi dugc xay dirng tren co sd quan diem bao toan vdn tai chinh va thuc chat ciia van de bao toan vdn la hoat ddng cd lgi nhuan, vi suy den ciing thi lgi nhuan la yeu td anh hudng true tiep den vdn chit sd hiru.
Do chi phdi ciia yeu td gia ca nen cd sir phan biet hai quan diem bao toan vdn: Bao toan vdn tai chinh va Bao toan vdn hien vat.
Bao toan vdn tai chinh Bao toan vdn tai chinh diing tren quan diem gia tri de xem xet kha nang duy tri va phat trien vdn ciia mdt dan vj.
Theo quan diem nay, don vi bao toan dugc vdn neu:
Gid tri tdi sdn rdng cudi ky > Gid tri tdi sdn rdng ddu ky
(Sau khi da loai trir cac khoan ddng gdp cua chii sd hiin va cac khoan phan phdi
Ths. Nguyen Thj Hong Van Ths. Nguyen Vinh Tuan cho chil sd hiru trong ky dd).
Bao toan von hien vat Bao toan vdn hien vat dung tren quan diem vat chat de xem xet kha nang duy tri va phat trien vdn cua mgt don vi.
Theo quan diem nay, don vj bao toan dugc vdn neu:
A'infAi^ lire vgt chdt thupc tdi sdn rdng cudi ky > Ndng luc vgt chdt thupc tdi sdn rdng ddu ky
(Sau khi da loai trir cac khoan ddng gdp cua chu sd hiru va cac khoan phan phdi cho chil sd huu trong ky dd).
Dudi sir tac ddng ciia ly thuyet thuc the, ca hai quan diem bao toan vdn deu phai tinh den kha nang bii dap chi phi va cd lai. Ciing do chi phdi cua yeu td gia ca nen cd su phan biet hai ca sd chi phi: Chi phi lich sir (chi phi gdc) va Chi phi hien hanh. Chi phi lich sir khdng tinh den sir thay ddi gia ca, trong khi dd ehi phi hien hanh cd tinh den sir thay ddi nay. He thdng ke toan ap dung quan diem bao toan vdn tai chinh cd the sir dung co sd chi phi ljch sir hoac chi phi hien hanh, trong khi dd he thdng ke toan theo quan diem bao toan vdn hien vat ludn phai dua tren CO sd chi phi hien hanh. Mat
^ 4 S T a p c h f n g h i e n c d u Tdi c h f n h k e ' t o d n
( Sd 08 (85) - 2010 )
NGHIEN Cl/U TRAO D 6 |khac, cac he thdng ke toan dua tren cac quan diem bao toan vdn va ca sd chi phi khac nhau cd the sir dung ddng tien danh nghia (dn djnh) hoac dilu chinh theo su thay ddi siic mua cua ddng tien. Tat ca nhirng van de nay deu anh hudng den viec ghi nhan va xac djnh lgi nhuan ke toan.
Anh hu&ng eua eae quan diem bdo todn vdn den ghi nhdn lai nhuan ke todn
Tren phuong dien kinh te, lgi nhuan la sir chuyin hoa ciia
gia tri thang du khi hang hoa dugc ban ra (gia tri hang hoa dugc thuc hien thdng qua trao ddi). Trong kl toan, lgi nhuan cd thi dugc xac dinh tren ca sd so sanh vdn chu sd hiiu cudi ky vdi vdn chu sd him dau ky (anh hudng cua ly thuyet sd hiiu); hoac so sanh thu nhap vdi chi phi (anh hudng cita ly thuyet thuc the).
Cd the khai quat sir anh hudng nay theo sa dd dudi day:
Xet Vl du dan gian: Cdng
Dong tien danh nghia hogc dieu chinh theo sire mua
Sy thay doi gia tai san dir^'c ghi nh^n la thu nhap
Phdn biet lai nhuan float dong vd thu nhap
ndm giif tdi sdn
Anh hifdng ciia ly thuyits&liiru
t
Anil ttir&ng cUa ly tituyet th\rc tliS
L(xi nhuan I duac xac dinh I tren ca sa so I sanh Von chu
\ sa hint cuoi ky
\ vai Von chii sa
\ . kiiv ddu ky ^
ty XYZ kinh doanh bd san phim dien tir ABC (DVT: trieu VND). Gia mua gdc: 400; Gia ban ra (da tieu thu): 600; Gia trj
hgply: 450;
He thdng ke todn cua XYZ sic dung ddng tien dn dinh trong do luang; Gid dinh bd qua cdc yeu td vd su kien khde. Ta cd
sd lieu ke toan nhu sau:
Theo quan diem bao toan vdn tai chinh, lgi nhuan dugc phan phdi la 200. Gia dinh sd lgi nhuan nay dugc phan phdi het thi sd vdn cdn lai de tiep tuc kinh doanh la 400. Vdi sd vdn nay, khi gia tri hgp ly cua bd san pham ABC da thay ddi (tang len 450), Cdng ty XYZ se khdng du nang lire tai chinh de mua mdt bd san pham ABC tuang duong cho chu ky kinh doanh mdi.
Theo quan diem bao toan vdn hien vat, khoan thay ddi gia tai san 50 dugc ghi nhan la khoan dieu chinh bao toan vdn thay vi ghi nhan la lgi nhuan, dan den lgi nhuan chua phan phdi (dugc phep phan phdi) chi cdn 150. Thuc chit 50 la khoan tai dau tu (dudi dang lgi nhuan de lai) ciia chu sd hiiu nham duy tri kh-a nang tai chinh trong dieu kien gia ca tang len, giup cho Cdng ty khdng can huy ddng them vdn hoac vay ng ma van tiip tuc dugc chu ky kinh doanh mdi vdi bd san pham ABC.
Nhiing ngudi ung hd quan diem bao toan vdn tai chinh cho rang bao toan vdn hien vat khdng cd ca sd ly luan va thuc tien khi loai bd khoan tang gia
Tap chf nghien cdu Tdi chfnh ke'todn <B5]
NGHIEN CLFU TRAO D 6 | ( So 08 (85) - 2010 )
Doanh thu
Gia vdn hang ban ra Lgi nhuan hoat ddng Thu nhap nam giu tai san Dieu chinh bao toan vdn Loi nhuan da thuc hien
Lgi nhuan chua phan phoi (xac dinh tfen c a sd thii nh^p trir chi phf) Anh hudng den vdn chii sd hiin Lgi nhuan xac djnh theo sir thay ddi vdn chil sd hii:u
Bao toan vdn tai chinh;
Chi phi ljch sir (gdc")
600 400 200
- - 200 200 + 200
200
Bao toan vdn tai chinh;
Chi phi hien hanh
600 450 150 50
- 200 200 + 200
200
Bao toan vdn hien vat;
Chi phi hien hanh 600 450 150
- + 50
200 150 + 200 200 (*) (*) Thuc chdt khdng tdn tgi cdch xdc dinh ndy ddi vai he thdng ke todn tren ca sa bdo todn vdn hien vdt
tai san ra khdi lgi nhuan, bdi vi hang da dugc tieu thu va lgi nhuan thudc bd san pham ABC da dugc thuc hien (hien thuc hoa), cac chu sd hiru cd quyen hgp phap dugc nhan khoan phan phdi tir sd lgi nhuan da thuc hien na>\ Viec huy ddng them vdn hoac giir lai mdt phan lgi nhuan de tai dau tu thudc trach nhiem ciia
nha quan ly cdng ty. Ke toan khdng can thiet phai trdn lan chirc nang cua nd trong viec xac djnh tinh trang tai chinh cua cdng ty vdi chirc nang cua nha quan ly trong viec ra cac quyet djnh ve vdn. "'.; .7
Mdt dieu hien nhien la ke toan tren co sd chi phi hien hanli phai danh gia lai tai san theo gia trj hgp ly (thdng
thudng vao cudi ky ke toan).
Nhu vay se xay ra tinh hudng tai san chua dugc ban ra (lgi nhuan chua dugc hien thuc hoa) nhung van phat sinh khoan chenh lech gia tai san can dugc ke toan ghi nhan sau sir kien danh gia lai nay. Khi dd, bao toan vdn hien vat (ghi nhan sir thay ddi gia tai san la khoan dieu chinh bao toan Gid sic bd sdn phdm ABC chua duac bdn ra, ta cd sd lieu ke todn duai ddy:
• • • . • '
Doanh thu
Gia vdn hang ban ra Loi nhuan hoat ddng Thu nhap nam giir tai san Dilu chinh chinh bao toan vdn Loi nhuan da thuc hien ^
Lgi nhuan chua phan phoi (xac dinh tj-pn ca sd thu nhgp t n i chi phii
Anh hudng den vdn chii sd huu ^ ^ Lgi nhuan xac djnh theo sir thay doi von rhii sd hfm
Bao toan von tai chinh;
Chi plii ljch sir igdc")
- - - - - - - -
Bao toan von tai chinh;
Chi phi hien hanh
- - 50
- - 50 + 50
50
Bao toan vdn hien vat;
Chi phi hien hanh -
- - - + 50
- - + 50 50(*)
(*) Thuc chat khdng tdn tgi cdch xdc dinh ndy ddi vdi he thimg ke todn tren ca sa bdo todn
vdn hien vgt _
"se^ T a p c h f n g h i e n c d u Tdi c h f n h k e ' t o d n
( Sd 08 (85)-2010 ) NGHIEN CU'U TRAO 0 6 l
vdn) td ra hgp ly hon bao toan vdn tai chinh tren ca sd chi phi hien hanh (ghi nhan sir thay ddi gia tai san la thu nhap nim giir tai san).
Trd lai vi du tren vdi bd san phim ABC da dugc ban ra, trong trudng hgp ke toan ap dung bao toan vdn tai chinh, lgi nhuan da thuc hien va Igi nhuan chua phan phdi la tuong ddng va hai each xac dinh lgi nliuan deu cho kit qua nhu nhau. Trudng hgp bao toan vdn hien vat, lgi nhuan da thuc hien khac vdi lgi nhuan chua phan phdi va hai each xac djnh lgi nhuan cho hai ket qua kliac nhau, ddng thdi each xac dinh lgi nhuan tren co sd so sanh vdn chil sd hiru cudi ky va dau ky se pha vd nguyen tac ghi nhan lgi nhuan cua quan diem bao toan vdn hien vat vi nd tinh ca s\r thay ddi gia tai san vao lgi nhuan (xem *). Do dd, vdi quan diem bao toan vdn hien vat khdng tdn tai each xac dinh lgi nhuan tren ca sd so sanh vdn chu sd hiru, dieu nay nhat quan vdi sir anh hudng cua ly thuyet sd hiru.
Trong trudng hgp nay, ke toan tren ca sd bao toan vdn tai chinh & chi phi hien hanh td ra bat hgp ly khi ghi nhan su thay ddi gia tai san la thu nhap, bdi vi tren phuang dien kinh te thi gia trj hang hoa chua dugc thuc hien va gia tri thang du chua dugc chuyen hoa thanh lgi nhuan. Dd ciing la ly do tai sao ke toan truyen thdng dugc xay dung chu yeu tren co sd bao toan vdn tai chinh & chi
phi lich sir va cd anh hudng true tiep den ke toan hien hanh. Ben canh do, ke toan hien hanh ciing cd the dua tren quan diem bao toan vdn hien vat vdi mdt sd tai san can thiet cho sir tiep tuc hoat ddng cua dan vi.
Nhu vay, viec xac djnh lgi nhuan tren co sd so sanh vdn chil sd hiru cudi ky vdi vdn chil sd hiru dau ky dugc xuat phat tir ly thuyet sd hiiu.
Nhung vdi cac dan chirng tren day, each nay chi tdn tai hgp ly vdi he thdng ke toan dua tren bao toan vdn tai chinh & chi phi ljch sir. Tren thuc te, de xac djnh lgi nhuan tir viec so sanh vdn chii sd hiiu, he thdng ke toan phai dugc thiet lap sao cho viec danh gia gia trj tai san rdng cudi ky cd the thuc hien dugc: 1. Thdng qua ghi chep sd lieu thudng xuyen ve tai san va ng phai tra, trudng hgp nay cd the sii dung gia gdc va ap dung ke toan don; hoac:
Neu khdng ghi chep thudng xuyen sd lieu ve tai san va ng phai tra se phai dua vao ket qua kiem ke, tnrdng hgp nay khdng sir dung dugc gia gdc ma phai danh gia tai san va ng phai tra theo gia tri hgp ly.
Tuy nhien, do each xac dinh lgi nhuan tren co sd so sanh vdn chu sd hiiu khdng thich hgp (ndi each khac la khdng cd ca sd ly luan va thuc tien) trong he thdng kl toan theo chi phi hien hanh nen kit qua xac dinh lgi nhuan dua vao sd lieu kiem ke tai san va ng phai tra sau dd danli gia theo
gia tri hgp ly se khdng dugc chip nhan. Bang chiing la each xac djnh Igi nhuan tren ca sd so sanh von chu sd hihi va sir dung gia trj hgp ly khi xac djnh gia trj tai san rdng cudi ky tirng tdn tai trong thuc te da bj pha san.
Ddi vdi he thdng ke toan hien hanh, mac dii chii yeu dua tren quan diem bao toan vdn tai chinh & chi phi ljch sii, song rat klid ap dung dugc each xac dinh lgi nhuan tir viec so sanh vdn chil sd hun cudi ky va dau ky, bdi vi mdt sd tai san van cd the dugc hach toan theo quan diem bao toan vdn hien vat (nhu cac tai san cd gdc ngoai te chang han). Ngay nay, each xac djnh lgi nhuan tren ca sd so sanh thu nhap va chi phi dugc da sd ung hd bdi nd phii hgp vdi tat ca cac quan diem bao toan vdn va cac ca sd chi phi, he thdng ke toan dugc xay dung de phuc vu viec hach toan lgi nhuan theo each nay cd kha nang thoa man tdt nhat nhu cau thdng tin chung cua sd Idn cac ddi tugng, phii hgp vdi ly thuyet thuc the, ly thuylt doanh nghiep va khdng mau thuan vdi ly thuyet sd hiin.
Tai lieu tham khao:
lASC (1999), International Accounting Standards, United Kingdom
Vernon Kam (1990), Accounting Theory, John
Wilev&Son
