Nghl6n ciilki trao ddi
6. David F Hawkins, VG fiarayanan. Jacob Cohen.
'nto>
F. Eman/yHanmi (2013)
mgResponsibility Accounting featoies in the Jordanian
Vol.5, fio.l 2013.
8 Fovsia, R, 2011 Use of Responsibility Account- ing and measure the Satisfaction Levels of Service Or-
', Intematinal review of
;re. 7(5), pp 53-61
9.llttp://link springer.com.
dbonline.cesti gov vn/search?
sortOrder=newestFirst&facet-content- type=Article&facet-joumal-id=^1871 truy cap ngay 12/1/2019!
10. MojganSafa, (20121 Examining the Role of Re- sponsibility Accounting m organizational Stwcture, American Academic & Scholarly Research Journal, Sept, Volume 4, liumber 5 - AASRJ Issue, http:
11.
daman Industnal Companies listed at Amman Stock Exchange, Advances m Management & Applied Econom- ics, vol. 4. no.3.2814,123-138.
12 IHguyen Tin Diin, Le Thi Qui. (2019). Phan tich cac yeu to tk dong <Jen kha nang van dung bieu qua ke toan trach nhiem tai doanh nghiep san xuat d khu vuc Dong Nam Bo. Tap chi kinh te Chau A- Thai Binh OifOng, trang 49-51, so 537, thang 3 nam 2019. Chi so ISBN-.
13 Nguyen Tbi Dien, Le Tbi Qui va Lifu Anh Tu (2019), fJio hinh nghien cdu cac nhan to anh hudng den van dung ke toan trach nbiem cho cac doanh ngbiep san mt tren dia ban Tiy Nguyen Hdi Thao kboa hgc cap quoc gia- Phat trien kinb te xa hdi vung Tay Nguyen lan 3, Phan Hieu 3 Dai Hoc Ba Ning tai Kon Turn thing 5 nam 2019. NXB Nong nghiep, tr3ng676-685 Cbiso ISBN 978-604-60-3012-6
15.TranVanTungvaLyPh3tCudng(2018) "fiban to tk dgng den cdng tic to chk be thong ke toin trich nbiem tai cic cdng (K det may mem yet tren thi tn/dng cbiingkhoin VietNam", tap chi cong thddng so 5-1-6 Hiing 4/2018
16 Janmay Biswas (2017) Responsibility account- ing: A review of related literature. International Journal
17. Owino. P Munene, J C, Ntayi, J M (20161 Does responsibility accounting in public university mat- ter. Cogent Business & Management, 3(10}
chi phi di vay tai doanh nghiep
^ T h s . Ttin Thi Ngoc Cam*
Nhan: 06/8/2019 Bien tap: 16/8/2019 Duyet dang; 23/8/2019
Trong qua trinh float dong bSn canti von gop cua chu sd hiiu, doanti ngfiiep con tiem kiim nguon von vay de duy tri va md rdng hoat dong kinh doanh. Tuy muc dich sii dung von vay, ke toan se ghi nhan chi phi di vay vao doi tupng he toan phd hdp cho tiing khoan vay Trong pham VI bai viet nay, tac gia chd yeu de cap den hoat ddng vay vSn cda doanh nghi$p tH ngan hang Khi do, doanh nghiSp se phat sinh chi phi di vay gdm lai vay va cac khoan chi phi khac phat sinh lien quan true tiep din cac khoan vay KS toan van dung ck quy djnh hien hanh, cu the la chuan miic kd toan so 16 - Chi phi di vay deghi nhdn chi phidi vay phu hop vdi thdc te phat sinh.
Tiflilioa- Chi phidi vay, chi phi tai chinh, von hda, tai san dddang.
Mdt sd v^n d l chung v l chi phi di vay
Ke todn can xic dinh muc dich sii dung von vay ciia doanh nghiep kbi phdt sinh khodn vay, tren ca sd niy chi phi di vay se dugc ghi nhan phu hgp vdo tung doi tugng ke todn cu the. Theo chuin muc ke todn Viet Nam so 16, viec ghi nhdn chi phi di vay gom lai vay va cic khodn chi phi khac phdt sinh lien quan true tiep den cic khoin vay dugc thuc hien nhu sau:
Thii nhit, chi phi di vay phii dugc ghi nhdn vio chi phi sin xudt - kinh doanh trong ky khi phdt sinh.
Thii hai, chi phi di vay lien quan true tiep den viec ddu tu xdy dung hoac sin xudt tdi sdn dd dang dugc tinh vio gid tri cua tii sin d6 (dugc von hod) khi doanh nghiep chac chin thu duac Icri ich kinh te
trong tucmg lai do sii dung tii sdn do va chi phi di vay co thi xdc dinh dugc mdt cdch dang tin c0y.
Phu-ong phap ke todn (sa do 1, so dd 2, trang 45).
V^n dyng chuan mirc ke todn so 16 de hach toin chi phi di vay
Trudng hgp I:
Gid sii, ngay 01/02/N, tai Cong ty CO phan San xudt thuang mai Thinh Vinh phit sinh khoan vay cua Ngdn hdng thuong mai co phdn A Chau so tiln 350.000.000 dong, thdi h?m vay 8 thing, lai vay 1%/thang; lai dan, lai tri dinh ky vio cuoi moi thing. Khodn vay nay Cong ty diing mua nguyen vat lieu san xuat sdn phdm de ban (mdi ngiy sin xuat dugc 10.000 sin phdm cac lo^i).
Nhu vdy, diy la khodn vay phuc vu cho boat dgng kinh doatih
* Trucfng Bai hgc Cong nghiep thac pham TP.HCM I ^c^ cM 9^ todn &:. &^nv todn sA tAd/ty- SlSOi^
Hghien cihi trao fldi thong thuong, lai vay tri dinh ky hing thing
3.000.000 ddng kl toin tai Cong ty Thanh Vinh se ghi nhdn vdo chi phi tai chinh. Day la chi phi hgp le, se dugc tru khi tinh thue thu nhap doanh ngbiep phii nop theo quy dinh hiSn hinh (so dd 3).
Trudng hffp 2:
Cong ty CO phan Sin xudt thuang mai Thinh Vinh trien khai xiy dung mdi khu nha xudng A, do khu nhi xudng niy bi bu hong nang. Thdi gian du kien hodn thanh cong trinh la 16 thing, khdi cong ngiy 01/3/N.
Von thuc Men du in dir kien l i 750.000.000 ddng.
Nguon von xiy dung dugc tii trg tir 2 nguon gom vay ciia Ngan bang thucmg mai co phan A Chdu 400.000.000 ddng, thdi ban vay 24 thing, lai vay 1%/thang, lai dan, lai trd dinh ky vao cuoi thing, phan con lai la v6n tvr c6 cua doanh ngbiep (phdn v6n nay khong phit sinh lai).
Ngay 01/03/N, Cong ty nhan dugc khoin vay 400 trieu dong cua Ngdn hdng A Chdu. Ngay sau do, Cong ty da chuyen khodn ung trudc tien eho nhd thdu Id Cong ty Ddu tu xdy dung Nguyen Le 450.000.000 dong dl tb\rc hi?n xdy dimg khu nhd xudng.
Ngiy 31/07/N+l, khu nhd xudng A hoan thdnh, nghiem thu vd bin giao dua vio sir dung. Nhu viy, ddy Id khoan vay phuc vu cbo viec ddu tu xdy d\mg tii sin dd dang, lai vay phai tra bang thing cbo Ngan hdng thuong mai c6 phin A Chdu 4.000.000 ddng tir liic vay den khi cong trinh hodn thinh va dua vio sii dung li 17 thing (cong trinh hoin thanh tre 1 thing so voi tiadi gian du kiln), kl todn Cong ty Thanh Vinh se ghi nhan vio gii tri khu nhd xuong A (dugc von hod).
Tii ngiy 01/08/N+l den khi ket thiic hgp ddng vay Id 7 thdng (sau khi khu nhd xudng A hodn thanh vi dua vio sir dung), ke todn Cong ty Thinh Vinh se khong dugc tiep tuc von hod chi phi lai vay, chi phi lai vay phdt sinh ciia cdc thdng cdn lai se dugc ghi nhin vio chi phi tai chinh trong ky (so dd 4, trang 46).
Trucmg hop 3:
Ngi dung tucmg tu trudng hgp 2, nbimg co mgt so vdn dl ve thiet ke khu nhi xudng A cdn chinh sira, nen ngay khdi cong ddi sang ngdy 01/04/N. Vdi khoin vay 400.000.000 dong nhdn dugc tir Ngdn hdng A Chdu vdo ngiy 01/03/N, Cdng ty quyet dinh dung toin bg so tien niy giri ngdn hang ky han 1 thdng. Ngay 28/03/N, Cong ty nit hit tien gui vd thu lai dugc 500.000 ddng.
Ngdy 31/03/N, Cong ty tra lai thing dau tien cho ngdn hing la 4.000.000 ddng. Theo chudn muc ke toin so 16, cbi phi di vay dugc v6n hoi trong thing niy Id 3.500.000 ddng (4.000.000 - 500.000) (dugc xdc djnb bdng each Idy chi phi vay phii tri trong thing 3 bni (-) khoin thu nhip phit sinh tir hoat dgng ddu tu tam thdi ciia khoan vay 400.000.000 dong).
Ngdy 01/04/N, Cong ty khdi cong xiy dung khu nhi xuongj Cong ty da chuyin khodn ling trudc tien cho nhd thdu la Cong ty Diu tu xdy dumg Nguyin Le 450.000.000 ddng de thuc hi?n du dn.
Sd do 1: Hach toan chi phi di vay ghi nhan vao gia trj cua tai sin (dircfc von hoa)
Tien mat, tien giti ngan hang...
Xay dung CO ban dddang
Tai san mi tu xay dimg ccr ban da dang
Ctii phi san xuat
Tai san dang san xuat det dang
Sd do 2: Hach toan chi phi di vay ghi nhan vao chi phi s^n xuat - kinh doanh
S0do3 Tien mat, tien gm
ngan hang
Chu thich:
(1) Chi phi hen quan Bye liep den khoan vay; Dinh ky, thanh loan ISi t i ^ vay: Thanh toan lai tien vay ciia ky dao han khi doanh nghiep vay Da lai (2) D]nh ky, phan bo lai tien vay khi doanh nghiep tr^ trucrc lai tien (3) D|nh ky, tinh lai tign vay khi doanh ngbiep vay
Ciii piii tai chinh
Lai tra hang thang; 3.500.000 d
^ay^ cA/ £^e' tod/i &:. ff^^ntodn&o tAd/ta- SjSOt^ | y j ]
Nghien ciAi trao fldi
N h u vay, lai v a y phdi trd h a n g t h i n g 4 . 0 0 0 . 0 0 0 d d n g cho N g i n h a n g A Chdu tir thdng 4/N den khi cong trinh h o i n t h i n h v i d u a v i o sir dung, k e t o i n C o n g ty T h a n h Vinh se ghi nhdn vdo g i i tri k h u nhd x u d n g A ( d u g c v o n hod). Sau khi khu n h i x u d n g A h o a n thanh v i d u a v i o sii d u n g , chi phi lai v a y p h i t sinh ciia cdc t h i n g con lai se d u g c ghi nhdn v i o cbi phi tdi chinh trong k y n h u t r u d n g h g p 2 ( s a dd 5).
Tru&ng hgp 4:
N g i d u n g t u o n g t u t r u d n g h g p 2, n b i m g n g u d n v d n d l t h u c hien d u dn d u g c tdi t r g tir k h o i n v a y c h u n g g o m N g d n h i n g t h u o n g mai c 6 p h d n A C h d u 5 5 0 . 0 0 0 . 0 0 0 d o n g , thcri b a n v a y 2 4 t h i n g , lai vay 1%/thing, lai d o n , trd dinh ky vdo c u o i thdng v i N g d n h a n g t h u a n g m a i c o phdn D o n g A 4 5 0 . 0 0 0 . 0 0 0 d d n g , thod b a n vay 18 thdng, lai v a y 0,8%/tbdng, lai d o n , t r i dinh k y v i o cudi thdng.
N g i y 1/03/N, C o n g t y nhdn d u g c cac k h o i n v a y noi tr6n. N g a y sau d o , C o n g ty da c h u y e n k h o i n ling t r u d c tien c h o n h i thdu Id C o n g ty D a u t u x a y d u n g N g u y e n L e 4 5 0 . 0 0 0 . 0 0 0 d o n g d l t h u c hien xdy d u n g k h u nhd x u d n g . Biet tii n g i y 0 1 / 0 3 / N d i n n g i y 3 1 / 1 2 / N , C o n g ty k h o n g chi t h e m ti6n d e thirc hien d u an.
K e toan xdc dinh cbi phi di vay d u g c v o n h o i trong m d i t h i n g (tir n g i y 0 1 / 0 3 / N d e n n g a y 3 1 / 1 2 / N ) n h u b i n g 1.
N g d y 3 1 / 0 3 / N , C o n g ty T h a n h Vinh tra lai v a y trong thdng Id 9.100.000 d d n g (Ngdn bdng A C B : 5 . 5 0 0 . 0 0 0 d o n g v i N g i n h i n g D o n g A : 3 . 6 0 0 . 0 0 0 d d n g ) . T r o n g do, chi p h i di v a y d u g c vdn hoa trong thdng la 4.095.000 d o n g , chi phi di v a y c o n lai 5.005.000 d o n g ( 9 . 1 0 0 . 0 0 0 - 4 . 0 9 5 . 0 0 0 ) d u g c ghi nhdn vao chi p h i t i i ehinh trong k ^ ( s o d o 6).
(Xem tiep trang 65)
Tien mat, tien giii ngan hang
Xay d\mg co ban do dang
Tu 03/N den 07/N+l: 4.000 000 d
Chi phi tai chinh
Tir 08/N+]: 4.000.000 d
Tien mat, tifin giri ngan hang
Xay dung co ban d d d a n g
TIT thtog 03/N den khi A ho^n thimh 4,000 000 A
Thu nhip tir dSu tu tgm thcri thang 03/N- 500.000 d
Bangl
Nfi duDg (I) Vay A Chau Vay Dong A Cone
sa„i„..
(2) 550 000 000 450,000,000 1.000.000.000
TJtrgDg tien vay
(%)
(3) 55 45
• DO (%/tfaiag)
(4) 1 0,8
Tf If Ui suit binh quan gia quyln (%/thinE) (5)=(3)x('l) 0,55 0,36 0,91
Chi phi di vay dugv v£n hdi cho 1 thing {& 01/03/N din
31/12/N) (6) = 450 000 000
xQ,9l%
4.095,000 4.095.000 Sddo6
Tien mat, tien giii ngdn hang
Xay dung ca b i n dor dang
Tut thang 03/N den thang 12/N: 4.095.000 d
Chi phi tai chinh
Va: 5.005.000 d
I ^fi c/U^todn &i ,9lie/n todn so^ tAa/i^ SlSOt^
Cli6 do mdii
thi doanh nghiep, hg kinh doanb dich vu ke todn se giri bdo cao cho Bg Tai chinh bdng van ban hoac dii lieu dien tur.
Phe duyet de dn cdng bo h§
thong chuan mirc ke toan cdng Vigt Nam
Ngay 31/7/2019, Bg Tdi cbinb da ban hanh Quygt dinh 1299/QD- BTC phe duyet de an cdng bo he thong chudn mu:c ke toan cong Viet Nam.
Theo do, tir nam 2019 den nam 2024, Bg Tai chinh chudn bi cac dieu kien de thuc hien de an vd dam bao ban hdnh he thdng nay theo 02 giai doan:
- Giai doan 1: Den truac thdng 9/2019 se xdy dung vd ban hdnh dd dn cong bd he thdng chudn mirc kl todn cong nay. Den trudc thang 12/2019 se thdnh lap ban soan thdo, to bien tap.
Trong do, so lugng thanh vi8n ban soan thao do B6 Tdi chinh quyet dinh, s6 lugng thdnh vien to
bien tap do Truong ban soan thdo quylt dinh.
- Giai doan 2: Tii nam 2020 den nam 2024, thuc hien nghien ciiu, xdy dijmg, ban hanh va cong bd cdc chuan muc theo Ig trinh 04 dgt tir thdng 01/2020 din thang 12/2023, cdc dgt con lai tir thdng 01 /2024.
Sau khi ban hdnh 21 chudn muc chia thdnh 04 dgt nhu teen, Bg Tai cbinb se tong ket, danh gia va lira chgn cdc chudn muc con lai cho pbu hgp va ddng bg vai cdc nguyen tdc cua chudn muc. Liic nay, cac cong viec chinh trong giai doan gom:
- Dich chuan m\rc ke toan cong quoc te ra tieng Viet;
- Nghien ciiu, xdy dung chuan muc;
- Ban hanh, cong bo chudn muc, binh tbiic cong b6;
- Xay dung, hoan thien be thong van ban trong linh vuc tai chinh, ke toan;
- Trien kbai chuan muc...
Tii ngay /8/2019, ket qud dong BHXH dirtrc giii qua tin nhdn
Ddy la ngi dung dugc the hien tai Cong van 774/CNTT-PM v l trien khai he thong tuong tac da phuang ti8n giua nguoi ddn va doanh nghiep vdi co quan BHXH .
Theo do, ket qua ddng bdo hiem xa hgi (BHXH), bao hiem y te (BHYT), bao bilm that nghiep, bao hiem tai nan lao dgng, benh nghe nghiep cua thdng trudc lien ke va so tien du tinh phai ddng ciia thdng hien tai se dugc giri qua tin nhan dien thoai vao ngay 01 hdng thdng voi ngi dung tuong tu.
Ngodi ra, ket qua tiep nhan dd lieu dien tii dugc gui din lanb dao CO so kham chda benh BHYT ciing dugc giii qua tm nbdn vdo ngay 06 hang thang.
Trong d6, BHXH cac tinh khong thuc hien viec giii tm nhan tning vdi cac ngi dung tin nhan ma BHXH Viet Nam da ttiln khai.D (Xem tiep trang 46)
Tru&ng hop 5:
Cong ty CO phan San xuat - Thuong mai Thanh Vinh trien khai xdy dung mgt tai sdn cd dinh hiiu hinh M, se dugc sir dung d phan xuong san xudt. Thdi gian du kien hodn thdnh la 10 thdng, khdi cong ngay 01/04/N. Ngay 01/04/N, Cong ty nhan khodn vay cua Ngdn hdng A Chdu 200.000.000 ddng dl xdy dimg tdi sdn co dinh, thdi ban vay 10 thdng, lai vay l%i/thdng, lai don, lai tta dinb ky vdo cuoi thang.
Ngdy 3I/01/N+1, tai san co dinh bihi hinh M hoan thdnh, nghiem thu va bdn giao dua vdo sir dung. Thdi gian hodn thanh xdy dung tdi sdn co dinh la 10 thdng, chi phi lai vay phat sinh 2,000.000 ddng/thdng tir liic vay den khi
cong trinh hoan thdnh va dua vao sii dung, k l toan Cong ty Thanh Vinh se ghi nbdn vao gia tri ciia tdi san CO dinh M (dugc v6n bod). Vi theo quy dinb cua Thong tu 200/2014 (Diiu 54 - muc g) ddi vdi kboan vay rieng phuc vu cbo viec xay dung tdi san co dinh, lai vay dugc von hda ke cd kbi thai gian xay dung dudi 12 thdng. But todn ghi nhan von hoa tuong tu trucmg hgp 2.
Ket luan
Vdi xu the kinh doanh hien nay, vay von phuc vu boat dgng kinh doanh luon dugc doanb nghiep quan tam va tim kiem nguon vay vdi chi phi di vay pbii bgp. Do do, nbiem vu ciia ke todn khi cac nghiep vu kinh te, tai cbinb phdt sinh lien quan den chi phi di vay, ke toan can ghi nhdn
diing vao timg doi tugng ke toan.
Tudn thii nguyen tac ke toan, tranh khodn vay phuc vu cho muc dich sir dung nay lai ghi nhdn cbi phi di vay vao muc dich sir dung vdn khac. Qua bai viet ndy, tac gid da dua ra mgt so trudng hgp cu the vl boat dgng vay v6n cua doanh nghiep, nham van dung chuan muc ke toan so 16 de bach toan chi phi di vay vdo thuc tien cong tac ke toan tai don vi.D
Tdi li^u tham khdo
[1]. Cfiuan mUc ke toan s6 16- Cfii ptii dl vay
[2]. TrSn Phudc va tap the tac gia (2019). K& toan tai chinh doanh nghiep. Tap 3. Trudng Dai hoc Cong nghiep Thuc phim TP.I-ICM.
^/> c/ii ^ todn &i S//fent,todn so t/id/ty S/SO/^ K^Jj
