KE TOAN-KIEM TOAN
BAN VE KE TOAN Dl/ PHONG PHAI THU KHO DOI THEO CHE D O
KE TOAN VIET NAM HIEN HANH
• NGUYIN THI THU HA
TOM TAT:
Trong cd chd'kinh td'thi trtfdng hien nay, caedoanhnghidpcanh tranh rd't gay gat nham gidnb them nhieu thi phan... Chinh vi thd', rd't di xdy ra nhtfng trtfdng hdp eho khaeh hang mua chiu nham tang doanh thu, doanh sd, tdng thi phan hdn. Khi cdc khoan phai thu nay khdng the thu hdi dffdc, nd se anh hffdng rd't Idn ddn chinh ban than doanh ngbiep cung nhtf nen kinh td'. Do dd, cdc khoan dtf phong phai thu khd ddi ddng vai tid quan trong trong tinh hinh cdng nd cua doanh nghiep nham dam bao kha nang boat ddng lidn tue trong ttfdng lai cua chinh bdn thdn ddanh nghidp. Bai vie't ndy dtfa ra ddnh gia vd chd' dd ke todn hien hdnh vd ke todn dtf phdng phai thu khd ddi. Trdn cd sd dd dtfa ra hai khuye'n nghi bd sung ve ke' todn dtf phdng phai thu khd ddi.
Ttf khoa: Kd' todn dtf phdng phai thu khd ddi, che' dp ke' todn Viet Nam bien hanh, trich ldp dtf phdng.
1. Phdn tich va danh gia kd' toan dtf phdng phai thu khd ddi theo chd' dd kd' toan Viet Nam hien hanh
- llu diem ciia che do ke'todn hien hdnh Nhtf da dd cap d trtfde dd'i vdi nd phai thu qua han thanh todn, cae mtfe tiieb lap dtf phdng se la:
30% gid tri ddi vdi khoan nd phai thu qud ban tff trdn 6 thang dd'n dtfdi 1 nam
50% gid tri dd'i vdi khoan nd phai thu qud han tff 1 nam dd'n dffdi 2 nam.
70% gid tri dd'i vdi khoan nd phai thu qud han ttf 2 ndm den dtfdi 3 nam.
100% gid tri dd'i vdi khoan nd phai thu ttf 3 ndm trd Idn.
Vide Bp Tdi chinh dtfa ra mdt mtfc gid tri cu the htfdng dan doanh nghiep hach todn giup vide xdc dinh mtfe trich lap dd dang hdn, vi viec xdc
dinh dtfdc mffc trich lap dff phdng ddi vdi cdc khoan nd phai thu khd doi thtfdng rd't phtfe tap vd ddng thdi phai ydu cau nhd quan ly phai cd du kid'n thffc eung nhff kinh nghiem trong mang nay de ed the dtfa ra mdt gia tn chinh xdc nham dam bao kha ndng hoat cua doanh nghiep, chtfa kd dd'n dd la ed the tranh dtfdc vide co' tinh sff dung cde khoan dtf phdng phai thu khd ddi nham muc dich ghi tang Chi phi quan Iy doanh nghidp de trd'n thue' ddn de'n thdm hut ngudn thu eua Nhd ntfdc. Ddy eung la can ctf de cde doanh nghidp ed the dtfa vao de trich lap eac khoan dtf phdng mpt each tffdng dd'i ehinh xae. Ddng thdi, ddy eung la bang chffng cho ede kidm todn vien dffa vao dd ed the ddnh gid ehinh xac kha nang hoat ddng vd dtf phdng cua doanh nghidp nham dam bao dtfde Idi ieh eho cac nha dau ttf.
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lAP CHi CONC IHIfdNG
- Nhuoc diem cua che do ke todn hien hdnh Thd nhdt, hien nay theo Thdng ttf 200 nam 2014 dtfdc ban hanh bdi BTC tai didm 3 dieu 45 vdn ydu cau doanh nghidp xdc dinh gia tri dff phdng phai thu khd ddi dffa tren so' phai thu ed VAT vd phan nd khdng cd kha ndng thu hdi se tinh vao Chi phi np xd'u khdng the thu hdi va cdng tde xda sdcung tinh dffa tren so'tidn cd VAT. Cu the d day Id:
Doanh nghiep hidn tai cd mot sd' khoan nd phai thu khd ddi da dffdc trich lap dtf phdng. Khi doanh nghidp tie'n hdnh xda nd cde khoan nd phai thu khd ddi, sau khi cd du cdn eff ve quye't dinh xda nd thi ke'toan tie'n hanh ghi:
Nd TK 2293: Dtf phdng phai thu khd ddi Nd TK 642: Chi phi quan ly doanh nghidp (Phan nd khd ddi ehtfa lap dtf phdng)
Cd Tk 131: Phai thu khdch hang.
Trong khi trtfde do, khi doanh nghidp tie'n hanh ban hang va cung cap dich vu thi kd' toan ghi nhan:
NdTK 131: Phai thu khdeh hang.
Cd TK 511: Doanh thu ban hang vd cung cd'p dich vii.
Cd TK 333: VAT dau vao phai nop.
Nghia la trong cac khoan phai thu khdch hdng da bao gdm VAT phai nop Nha ntfdc. Tuy nhidn khi tie'n hanh xda nd phai thu thi doanh nghidp phai tid'n hanh xda ca khoan thu da bao gdm VAT.
Diem chtfa hdp ly 5 day dd la: Nhtf da bid't tbi VAT Id ngudn thud' gidn thu, nhffng dd'i tffdng kinh doanh, sff dung mdi Id ngffdi phai chiu thud', Doanh nghidp chi ed trach nhiem thu hd cho Nhd ntfdc.
Trong khi dd, khi bach todn xda sd nd phai thu khdng cd kha ndng thu hdi, doanh nghiep phai dmh khoan theo sd' cd thud' tinh vdo ehi phi eua doanh nghiep. Ke ca vdi trtfdng hdp doanh nghidp da trich lap dtf phdng ttf trtfde dd'i vdi khoan nd phai thu khd ddi thi so' hodn nhdp dtf phdng lai dtfde tinh trdn cd sd so' tien cd thud' VAT va phan tram sd cdn Iai khdng cd kha nang thu hdi linh vao ehi phi eua doanh nghiep van Idn hdn so' tidn ngodi VAT. Hay ndi each khac, khi doanh nghiep xda sd nd phai thu khd ddi thi so' tien VAT ddng ly ra phai dtfdc giam trtf ra khdi phan chi phi trich lap vao chi phi quan ly doanh
nghidp nhtfng theo Thdng ttf 200 hidn nay thi doanh nghiep van phai gdnb chiu Itfdng thue' VAT ndy vao phan chi phi cua doanh nghiep, mac du VAT la thud'gidn thu.
Thii hai, ddng thdi ke toan chi dtfdc phep trich lap dtf phdng dd'i vdi ede khoan nd ed tudi nd it nhd't la 6 thdng, vi the trong mdt sd trtfdng hdp khi ma khdeh bang nd doanh nghidp nhtfng chtfa den 6 thang thi khdeh hdng da thdng bao ma't kha nang tra np hoac phd san va thdi diem trich lap dtf phdng lai la cudi nam, Cu the, nd'u nhtf doanh nghiep vtfa ky hdp ddng vdi dd'i tac vdo thdi didm dau nam vi du d day Id thdng 2 va thdi ban thanh toan la trong vdng 6 thang tai tbdi diem nay doanh nghidp chtfa tie'n hdnh trich lap dtf phdng cho khoan phai thu nay thi dd'n thdng 10 cung ndm hay dd'n thang I nam sau dd'i tac tuyen bd' pha san va khoan nd cua doanh nghiep khdng the thu hdi cung khdng cd bd't ky khoan dtf phdng ndo de bii dap eho khoan ehi phi nay vi doanh nghiep chi dtfdc phep tid'n hanh trich lap dtf phdng khi khoan nd tre ban thanh todn it nhd't 6 thang. Khi dd doanh nghidp mdi tid'n hdnh trich lap dtf phdng phai thu khd ddi eho khoan nd nay thi khoan chi phi nay se bi dpi len mpt cdch bd't thtfdng vd cd nhieu kha nang doanh nghiep se gap nhidu khd khan trong vide tie'p tuc boat ddng kinh doanh. Cd the thd'y, vide trich lap ehi dtfdc thtfc hidn vdo ngay 31/12 hdng nam, ddn den vide doanh nghiep khdng cd kd' hoach di lap dtf phdng ngay thdi diem khoan np da qud han nhdm vide ed the bii dap dtfdc phan nad cho khoan nd nay, khi ma tinh hinh khoan nd trd ndn xd'u hdn vi the' nen cd the gdy bid'n dpng Idn de'n khoan chi phi trong ky vd kha nang tid'p tuc hoat ddng cua doanh nghidp.
2. Mpt so' khuyd'n nghi bd sung vd ke' toan dtf phdng phai thu khd ddi
- Khuye'n nghi ve viec tdch thue' VAT trong qud trinh ketodn xda so ndplidi thu kho doi
Nhtf dd de cdp d tren tbi viec tinh VAT vao ehi phi eua doanh nghiep la khdng hdp Iy, vi the nen tinh todn Iai cac mffe trich lap dtf phdng. Cu thd d day la mtfe trich lap dtf phdng nen dtfdc tinh todn nhtf sau:
Sd dtf phdng can trich Idp eho khoan nd cua khdch hang:
292 So5-Thong 4/2019
KE TOAN-KIEMTQAN
Mdc di( Gia tri khoan nd Ty 1$ trich lap phong den han va „ dU phdng phai thu chua thanh toan theo tuoi no
kho do! ngoai VAT theo quy d|nh Vd khi thidt hai xay ra, eac khoan nd khd ddi khdng cdn kha ndng thu hdi vd doanh nghidp quyd't dmh tie'n hdnh xda sd khoan nd va tinh vao chi phi quan Iy doanh nghidp vdi so' tien ngodi thud VAT, thi kd toan tie'n hanh phdn anh:
Nd TKcd lidn q u a n ( l l l , 112, ..) Sd tien thu hdi dtfdc.
Nd TK 2293 (Chi tie't ddi ttfdng khach hang):
Trff vdo sd dtf phdng da trich lap (neu ed).
Nd TK642: Sd'thidt hai ngoai thud'khi xda sd (Phan khdng bu dap dtfde bang dtf phdng)
Nd TK 333: Thud GTGT eua khoan nd bi md't Cd TK 131 Sd'nd phai thu khdch hang.
Tuy nhidn dd kid'n nghi nay cd the dtfdc thtfe hien can cd stf cha'p thudn eua cdc Bd, ban nganh, Thu ttfdng hay Qud'c hpi thdng qua. Ddng thdi de dam bao cdng vide nay dtfdc tid'n hanh mdt cdeh ehinh xae, trung thtfc nham khdng anh htfdng de'n khoan thu cua Nha ntfdc thi can dtfa ra them quy dinh vd cac chffng tff can thid't. Ngoai ra can cd stf kiem tra, ra soat nghidm ngat dd trdnh vide doanh nghidp sff dung cac khoan dtf phdng nham trd'n thud GTGT hay thud TNDN thong qua vide khai khdng ve sd' nd phai thu khd ddi hay sd' tidn trich Idp ddi vdi ttfng khoan nd
- Khuye'n nghi ve viec sda doi thdi gian trich Igp du phong
Theo quy dinh hien banh, vide trich lap dtf phdng chi dp dung dd'i vdi cdc khoan nd ed tudi
nd ttf 6 thdng trd Idn, tuy nhidn khi khodn nd phdp sinh tff thdng 10/N thi dd'n 31/I2/N thi khoan nd ndy vdn chtfa dd'n thdi diem phai trich ldp dtf phdng md phai dpi de'n 31/12/N-t-I thi doanh nghidp mdi dtfdc phep trich lap dtf phdng thi cd le luc nay la qud mudn. Didu ndy khie'n eho doanh nghiep khdng ed kha nang dff phdng trtfde vide khach hang khdng thd tra nd va dd ddn de'n thiet hai Idn khi cdc khoan nd ndy dd khdng cdn kha ndng thu hdi. Vi thd', Bd Tdi chinh nen quy dinh bd't ki khoan nd ndo de'n ban ma chtfa tie'n bdnh tra nd thi deu dtfpc xem xet nhtf Id mdt khoan nd phai thu khd ddi de cd the giam bdt rui ro mdt vd'n cho doanh nghiep, ddng thdi thdi diem trieb lap dtf phdng cho cdc khoan nay khdng phai chi cd d thdi didm 31/12 ma ndn tid'n hanh trich lap cdc khodn ndy vao 2 thdi diem Id giffa nam 31/6 va 31/12 dd triet dd khdng cd ba't ky trtfdng hdp xd'u ndo xay ra.
Ben canh dd, cdng vide trich lap dtf phdng da sd' la dtfa trdn kmh nghidm cua kd' todn vien, tuy nhidn khdng phai bd't ky kd' toan vidn ndo cung cd du kid'n thtfc cijug nhtf kinh nghidm dd cd thd xdc dinh chinh xac gia tri cdc khoan dtf phdng cdn trich lap, vi the Bp Tai chinh can eu the hdn trong vide xdc dinh gid trj can trich lap trong tffng khoan thdi gian gid'ng nhtf cde cdch kd toan My sff dung tudi nd dd danh gia cac khoan dtf phdng, can trieb lap mdt cdc cu thd ttf 1 thang dd'n 3 thdng 6 thdng vd I nam va trd Idn. Do do, Bp Tdi chinh can dtfa ra ede mtfe gid trj eu the eho ttfng tudi nd, dd kd'todncd the dd dang phan dnh cac khoan dtf phdng mdt cdch chinh xac •
TAI LIEU THAM KHAO:
1. Gido trinh Ke'todn ldi chi'nh trong cdc doanh nghiSp - Hoc vien Tdi chinh.
2. Gido trinh Ke'todn qudc te - Kinh te qudc ddn.
3. He thdng cdc chudn mUc ke todn mdi.
4. Thong tu200/2014/TT-BTC
So5-Thang 4/2019 293
TAP CHi CONG THIfONG
Ngay nhdn bai: 19/3/2019
Ngay phan bidn danh gia va su'a chtfa: 29/3/2019 Ngay cha'p nhan dang bai: 7/4/2019
Thong tin tdc gid;
ThS. NGUYEN TH? THU HA Khoa Ke'toan
Trtfdng Dgi hpc Kinh te' - Ky thuSt cdng nghidp
DISCUSSING THE ACCOUNTING
FOR PROVISION FOR BAD DEB RECEIVABLES ACCORDING TO THE CURRENT VIETNAM'S ACCOUNTING REGIME
• Master. NGUYEN THI THU HA Faculty of Accounting
University ot Economics - Technology for Industries
ABSTRACT:
In the current market economy mechanism, enterprises fiercely compete with each other to gain more market shares. As a result, enterprises usually allow their customers to buy goods in advance and make payment later in order to increase their revenues, sales and acquire more market shares. However, if these receivables are irrecoverable, they will greatly affect enterprises' business performance as well as the economy in general. As a result, the provision for bad deb receivables plays an important role in the debt management of enterprises to ensure their business. This article provides assessments of the current accounting regime on accounting for provision for bad deb receivables, thereby proposing two recommendations about accounting for provision for bad deb receivables.
Keywords: Accounting for provision for bad deb receivables, current Vietnamese accounting regime, provisioning.
294 So 5 ' T h a n g 4/2019
