NGHIEN cufu TRAO DOI (So 05 (166)-2017)
MOT SO DIEM M0I VE CHE DO KE TOAN DOANH NGHIEP NHO VA VITA THEO THONG TIT S0133/2010/H-BTC
Pham Vu Ha Thanh*
Ngay 26/8/2016, Bp TAi chinh ban h^nh Thdng tw 133/201S/TT-BTC ve Hirdng dan chi d^ ke toAn doanh nghiep vira vi nhd; Thdng tif c6 hi^u Igv ki tip ngay 1/1/2017 thay thi cho quyit djnh 48/2006/QD-BTC.
Theo dd, thong tw niy hwortg dan nguyan tac ghi so ki todn, l$p va trinh biy Bio cio tii chinh (BCTC) cua cac doanh nghiep nho vi vira (DNNW) thupc mgi finh vgv, mgi thanh phan kinh te, khong ip dgng cho viec xac dinh nghia vu thui cda doanh nghiep vdi Ngan sich Nhi nipdfc (NSNN). Vi§c tim hieu cic noi dung ctia Thong tw 133, cung nhw so sinh vi chi ra dwg/c cic diim mdn ve chi dp ki toan cho doanh nghiep nhd va vira la dieu bat budc khdng chi doi vdi ki toin cic doanh nghiep mi cdn doi vdi giang vien giang day, sinh vien chuyen nganh ki toan, kinh te tgi cic trwdng dal hgc.
Tren cc sd' dd, bai viet de cap den cac van de sau:
- Trinh bay tong quan, nguyen tac chung ve chi do ke toin doanh nghiep nho vi vira theo Thdng tw 133/2016/TT-BTC.
- Trinh bay ndi dung nhOng diim mdi cua Thdng tw 133 so vdi che dd ki toin cu theo Quyet dtnh 48/2006/
QD-BTC.
• Tu' khoa: doanh nghiep vira va nho: Bo Tai chinh: che do ki to^n.
On August 26'" 2016. Ministry of Finance issued the Circular 133/2016/TT-BTC on guiding the accounting regime for small and medium enterprise (SMEs) that take effect from 1 January 2017. replaced the Decision 48/2006/QD-BTC This Circular guides principles of accounting entries, preparation and presentation of financial statements of SMEs in ail industnes, all sectors, except the determination of the tax liability to the state budget Understanding the contents of Circular 133/2016/TT-BTC, as well as companng and finding out the news of the accounting regime for SMEs IS very important not only accountant but also for accounting lecturers and students.
This article refers to the following issues - Presents an overview, general pnnciples of accounting regime for SMEs under Circular 133/2016/TT-BTC
- Piesenis tlie new content of the Circular 133/2016/Tr-BTC compared to the old ones m Decision 48/2006/QD-BTC
•Keywords small and medium enterprises. The financial, accounting system
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1. Tdng quao chung ve che do ke toan doanh nghiep nhd va viia theo Thong tu 133/2016/TT- BTC
1.1. Phgm vi dieu chinh ciia Thong tu 133/20 le/TT-BTC
Thdng lu nay hudng ddn nguyen tac ghi so ke todn, lap va Irinh bay BCTC ciia cdc doanh nghiep nhd vd vira, khdng dp dung cho viec xdc dinh nghTa vu thue cua doanh nghiep vdi NSNN.
1.2. Doi tugng dp dung
- Ap dung ddi vdi cdc D N N W (bao gdm cd doanh nghiep siau nhd) thudc mgi ITnh vuc, moi thanh phdn kinh te.
-Khdngapdungchocac doanh nghiepNhanude, doanh nghiep do Nhd nudc sd hiru tren 50% vdn diau Ic, cdng ty dai chiing. Hgp lac xd, lien hiep Hgp tac xa, cac doanh nghiep thudc ITnh virc dac thii nhu dien luc. dau khi. bao hilm. chung khoan...
1.3. Nhiing quy dinh chung
- D N N W cd the lira chon dp dung chi do kl loan doanh nghiep ban hanh theo Thdng tu so 200/20 i 4/TT-BTC nga\ 22'12/201 5 cua Bd Tai chinh \a cac \an ban sua doi. bd sung hoac tha\
the nliung phai ihong bao cho co quan ihue quan l> doanh nghiep \ a phai thuc hicn nhat quan tront;
nam Iai chinh
Ills - Hgc vien Cou'^ nghe Buu chinh vljn ihong
^y- Tap c h i nghien cCfu Tai chinh ke' toan
(joOS (166) - 2017^ NGHIEN cufu TRAO DOI
- Trudng hgp chuyin ddi trd lai Thdng tu ndy thi phai thuc hien tir dau ndm tai chinh va phai ihdng bao lai cho co quan Thui.
- D N N W can ciir vao nguyen tSc ke toan, ndi dung va kit cau ciia cdc tai khodn kS todn de phdn dnh va hach toan cac giao dich kinh tl phat sinh phil hgp vdi dac diem hoat dgng va yeu cdu quan ly ciia dan vi.
- Trudng hgp trong nam tdi chinh DN cd nhirng thay ddi dan den khdng edn thudc ddi tugng ap dung cha do kl todn D N N W thi dugc dp dung cho den hat nam lai ehinh hien tai va phdi dp dung Cha do ke loan phii hgp vdi quy djnh ciia phap ludt ka lir nam lai chinh ka tiap
2. Nhiing diem mdi ve che do kl toan doanh nghiep nhd va vii'a theo Thdng tu 133
2.1. Ve chirng tir ki loan vd so ke todn Thdng tu 133/20I6/TT-BTC da dd bd loan bd eac quy djnh ve mdu bieu chirng tir bat budc, theo dd:
- Chung tir va sd ke toan deu thudc loai hudng ddn. Doanh nghiep (DN) duoc tu xdy dung, thiet ke bieu mau phii hop vdi dac diem eua DN nhung phai dap ung yeu edu ciia Luat ke loan vd dam bao rd rang, minh bach, kip thai, dl kiem tra, kicm soat va doi ehieu.
- Trudng hgp khdng lu xay dirng vd thiet ke bieu mdu chimg tir, sd ke loan cho dan v\, DN cd the dp dung theo mau hudng dan ciia Bd Tdi chinh.
2.2. Ve he thong tai khodn ke todn Thdng lu 133 cd thay ddi he thdng tai khodn (TK) ka loan doanh nghiep Irong dd:
- Bo sung them cae tai khoan 128, 136, 151, 228, 336.
- l!o eacTK 1113. 1123, 171, 311, 315, 351, 521. cdc TK ngoai bang; theo dd mdt sd tdi khoan CO sd du sc dugc chuyen doi can cir vdo ban chat ciia nghiep vu.
Vi du: Vang, kim khi quy, da quy theo QD 48 dang ihco ddi tren 1113. 11 23 sc chuyen ddi sd du nhu sau:
-t Vang diing de che Uic irang sire: chuyen sd dir sang lai khoan 152
+ Vang dimg dc mua ban, iiirdng lai: theo ddi IieiU.ii khoan 12SS
Mot sd dii-m mdi trong xdy dung he thdng tai khoan ke loan theo ihdng tu 133 nhu sau:
- Tai khoan tai san vd ng phai tra khong phan loai thdnh ngdn han va ddi han. Khi lap va trinh bay BCTC thi tai san va ng phai tra mdi dugc trinh bay theo ngan han va dai han.
- Phan loai lai cac TK phan anh dau tu tdi chinh theo muc dich ndm giit; nhu vay nhihig khodn dau tu ndm giU den ngay dao ban bao gom tien giii cd ky han, cac khodn khac nhu trdi phi8u, tin phieu loai trir khodn cho vay sg khdng dugc lap du phdng.
- Cac TK cdm cd, ky quy, ky cugc ngan han va ddi han gdp thdnh TK 1386-Cdm co, tlil chdp, ky quy, ky cugc;
- Gdp cac TK du phdng chung vdo TK 229;
- Cac TK chi phi trd trudc ngdn ban va ddi han gdp thanh TK 242 - Chi phi tra trude;
-Cdc TK311,315, 341 gdp thdnh TK 341 -Vay vd nglhue tdi chinh; sd ducu tren ldi khodn 3413 dugc chuyen ve tai khodn 3411 theo quy djnh mdi.
- Cdc TK nhdn ky quy, ky euge ngan ban va ddi han thanh TK 3386 - Nhdn ky quy, ky cugc.
- Bd sung tham TK 136 - Phai thu ndi bd - Ddi tan TK 411 thdnh "Von dau tu ciia CSH"
2.3. Ve nguyen tUc hgcb todn ke todn Thdng tu 133 khdng quy djnh vd hudng dan cu the cac biit loan hach loan cho cdc giao djch kinh tc phdt sinh trong doanh nghiep, tuy nhien diem mdi trong thdng tu 133 do Id viec hach loan ka todn phdi dua tren nguyen tdc ldn trpng ban chat nghiep vu hon ten gpi ciia giao djch. Theo dd, doanh nghiep khi thuc hien hach loan kc loan dupe phep:
2.3 1. Lua chon dim vi lien le Irong ke lodn Doanh nghiep (DN) ed nghiep vu thu, chi chii yeu bang ngoai le can cir vdo quy djnh eiia Ludt Kc loan dc xem xel, quyet djnh lira chpn don vj ticn le trong ka toan vd chju trdch nhiem ve quylt djnh dd trudc phdp luat, khdng can phdi cd sir chap thuan eua Bd Tdi chinh.
Khi lira chpn dan vj lien te trong kl loan, DN phai thdng bao cho ca quan thue qudn ly true tilp.
2.3.2. DOI vi'ri cdc doanh nghiep hach lodn phu thugc
Cae DN dupe lua chpn quy djnh don vi hach loan phu ihudc ghi nhan khodn vdn kmh doanh dugc cap la na phai tra hoac vdn chii sd hQ-u;
Tap chi nghien ciifu Tai chinh ke toan
NGHIEN CQU TRAO DOI (So OS (166)-2017^
Viec ke toan cac giao dich mua, ban, dieu chuyin sdn pham, hdng hda, dich vu ngi bg, doanh nghiep dugc tu quyet djnh ghi hoac khdng ghi doanh thu ma khdng phu thugc vao hda don hay phieu xuat kho kiem van chuyen ngi bd;
Viec phan cdp ke todn tai don vi hach toan phu thudc dugc lua chgn phan anh den lgi nhuan sau thue chua phan phdi hoac chi phan anh den doanh thu, ehi phL
2.3.3. Nguyen lac Ke lodn mgt so nghiep vu chu yeu
2.3-3.1. Ke lodn von bdng lien
Vang bac, kim khi quy, dd quy thudng chu yeu dugc diing vdi chirc nang la hang tdn kho hoac nham ddu lu nam giii- chd tang gid de bdn ma khdng sii dung vdi mue dich cat giir gia tri, vi vay ke toan hach todn qua ldi khodn phdn anh Hdng ldn kho (152) hoac Ddu tu nam giir din ngay dao ban (1288)
Khodn thdu chi ngdn hdng khdng dugc ghi dm tren tdi khoan 112 ma phdi dugc phdn dnh tuang tu nhu khodn vay ngdn hang tran lai khoan 341.
2 3.3.2. Ke lodn hdng ton kho
- Khdng dp dung phuong phap LIFO khi tinh gid xudt kho hdng ton kho. Bd sung them phuang phap gid ban la, tuy nhien phuong phdp nay chi ap dung ddi vdi nhtfng mat hdng cd ciing Igi nhudn bien.
- Khoan chiet khdu thuong mai, giam gid hdng ban nhdn duoc sau khi mua HTK thi phai phan bd cho sd cdn ldn kho, sd da sir dung hoac sd da ban da ghi giam cdc tdi khoan lian quan.
- Khi xudt Hang ldn kho (HTK) de khuyan mai.
quang cdo doanh nghiep khdng thu lian, khdng kem theo eac dieu kien khac thi phai ghi nhan gia tri HTK vdo chi phi ban hdng; neu cd kem theo cac dieu kicn khdc thi phdi phdn bd sd lien thu dugc de tinh vao doanh thu cho cd hdng khuyan mai.
2 3.3 3 Ke loan cdc khodn phdi ihu
• Cudi nam tdi chinh. can cu vao ky ban thu hdi cdn lai ciia khoan phai thu de phdn loai lhanh ngdn han \ a dai han.
- Su dung tai khodn 136 de phan dnh cac khoan phai thu ndi bp ddi \ di don vi hach loan phu thudc.
- TK 138 phan anh tai san dem edm cd, k\' qu5.
k> cupc \a cac khoan eho ben khdc muon bdna t;ii san phi nen te. neu cho mugn bang tian phdi kl lo.m la khoan cho \a\ tren tai khoan 1288.
2.3.3.4. Ki todn cdc khoan phdi trd - Phan biSt chi phi phai tra tren TK 335 va dir phdng phii trd tren TK 352 ve so tien, thdi diim vd doi tugmg chi tra
- Cic khoin thue giin thu di nim trong gii bin nhung khdng the hien rO tren hda don dugc loai tnr ra khdi doanh thu gop tren BCTC, doanh nghiep loai ra khdi doanh thu ngay hodc thuc hien vao cudi ky.
2.3.3.5. Ke todn chi phi trd tnrac - Viec phan loai ngdn ban, dal han tren BCTC can cii vao thdi gian tra trudc ciia timg hgp ddng, khdng can cii vdo thdi gian cdn lai ke tir thdi diem lap BCTC.
- Chi phi tra trudc phdt sinh bing ngoai te dugc hach todn theo ty gid giao djch thuc te tai thdi diem phat sinh, khdng cdn cir vdo ty gid tai cac thai diem phdn bd.
2.3.3.6. Ke lodn cdc khodn doanh ihu - Ludn chuyan hang hda, djch vu ndi bd.
doanh nghiep eo the quyet dinh cd ghi nhdn doanh thu hay khdng, khdng phu thudc vao hoa don hay phieu xudt kho kiam van chuyen ndi bd.
- San phdm. hang hda khuyen mai, qudng cao cd kem cae dieu kien nhu phai mua san phdm...
thi phdi phdn bd sd thu dupe cho doanh thu eua ea hang ban va hdng khuyan mai.
Bdldi khoan 521, ede khoan gidm trir doanh Ihu duge dieu chinh giam true tiep vdo tdng doanh thu trong ky bao cdo (diau ehinh giam tren tai khoan 511) can cir vdo ban chdt nghiep vu. Vi du;
Ddi vdi chiet khdu thuang mai:
- Neu phdt sinh do mua hdng sd lugng nhieu.
dugc giam gid ghi trir true tiap Iran hda don =>
doanh thu ban hang ghi theo don gid bdn Id gia da giam trir. khdng phdt sinh gidm trir doanh thu.
- Nau phdt sinh do khdch hang tich dii sd lugng hang mua lir nhifng Idn trudc, hoac ket thiic chuang trinh dupe hudng ghi giam trir doanh thu ben Ng TK 511
Ddi vdi hang ban bj ira lai ghi giam doanh thu can cir ircn hda don ma ben mua lap.
Ddi \di giam gia hang ban-
• Giam gia true tiep tren hda dan' ghi nhan doanh thu theo gia ban da giam
(Xem tiep irang 40)
^6> Tap chi nghien cijfu Tai chinh ke' toan
NGHIEN CQU TRAO DOI (So 05 (166)-2017)
he thdng nghi dinh, thdng tu, chudn muc, thdng lu hudng din thuc hien chi do kl toin, luat thue, Ludt Doanh nghiep... Nhu vdy, td chuc cdng tic kl loan d cac doanh nghiep cdn chiu inh hudng eiia cac chinh sdch ke toan hien hanh.
Hien nay cdc quy djnh phap ly lien quan den td chifc cdng tac ke todn trong cdc doanh nghiap cd vdn eiia Nhd nude cdn dang trong qua trinh hinh thanh vd hodn thien, nen ka loan tai cac dan vj nay gap phai rat nhieu khd khan trong xir ly ede nghiep vu kinh tl phat sinh, trong edng tdc lap bdo cao tdi chinh hgp nhdt, vira dap ung yau cdu ciia chii sd hij'u, vira tudn thii he thong phdp ly dang trong qud trinh hoan thien. Ddi vdi cdc doanh nghiep xdy dung cd vdn ciia Nhd nudc, td chifc cdng tdc ka loan edn ed tinh phirc tap do dac thii ciia ngdnh xdy dung trong bdi cdnh canh tranh ciia eac tap doan kinh tl Idn. Neu he thdng phap ly khdng dugc hodn thien theo hudng md Ihi se rdt khd khan eho cac doanh nghiep xay dung cd vdn ciia Nha nudc tdn tai va phdt trien trong bdi cdnh kinh te mdi.
KSl luan: Id ehiic cdng tac ke loan Id xuong sdng cua mdt cdng ly. td chuc cdng Idc ke loan ed lot thi
vi&; quin IJ tai chinh v i kinh doanh mdi hi^u qui.
Td chuc cdng tic kl toin phii xay dung theo timg doanh nghi€p, phii hgp vdi nhu eiu quan 1^ ciia doanh nghiep dd. Th\rcte cho thay, doanh nghiep nao cd he thdng ke toin phii hgp vdi dac diim kinh doanh v i dip ung dugc yeu cau quin ly, thi hoat dgng kl toan-tii chinh cua doanh nghiep dd se cd hieu qui, gdp phin thiic diy hoat dgng kinh doanh cua doanh nghiep. T6 chirc cdng tic kl toan trong cac doanh nghiep xdy dunged vdn ciiaNha nudc nhucac doanh nghiep xay dung thudc Tdng cdng ty Sdng Da ngoai viec chju inh hudng ciia cic nhan td ban trong vd ben ngodi nhu mgi doanh nghiep khdc, cdn chju tac dgng rdt ldn do nhiing thay ddi ciia mdi trudng phdp ly va dac thii boat ddng ciia doanh nghiep cd vdn Nha nudc.
Tai Iicu tham khao:
Quyit dmh sd 58/20! O/QD-TTg ngay 28/12/2016, vi lieu chi phdn loai doanh nghiep Nha nuac, doanh nghiep CO von Nhd mrdc vd danh muc doanh nghiip nhd nudc ihuc hien sap xep giai doan 2016 - 202^
MOT SO DIEM Mill VE CHE DO KE TOAN DOANH NGHIEP..
- I lang da ban nhung khdng ddp irng dii tiau chudn. phai giam gia: lap bien ban giam gia vd ghi giam doanh thu (ben Ng TK 511)
2 3 3.1 Ke lodn cdc khodn chi phi -1 lach loan giam gia vdn hang ban ddi vdi cac khoan thua gian thu (trir VAT) duac hoan lai neu INK mua vt da xuat ban
- I ach biet giua thuc va ke loan: cdc chi phi co da\ du hda don chimg lir, da hach loan theo diing che dd nhung khdng dugc coi la chi phi duge trir ihcoqu> duih cua Luat thue thi doanh nghiep khdng ghi giam chi phi ke loan ma dieu chmh giam trong qu\cl loan thue thu nhap doanh nghiep.
2.4. Ve Biui eao tai chinh
- C Jc bao cao lai chinh bat hupc, Bao cao tinh hinh tai chinh. liao cao ket qua kmh doanh: Thuyei mmh bai.' cao iJi chmh, Khu>en khich D \ lap Bao cao luu chii\en lien tc.
- DN dap img gia dmh hoat dong lien tuc duac quxci dmh chon lap Bao cao tinh hinh tai chinh
(Tiep theo trang 36) theo tinh thanh khodn gidm ddn hodc trinh bay thanh ngan han va ddi han.
- Ddi vdi cdc doanh nghiep sieu nhd eo mdu BCTC rieng trong dd: BCTHTC trinh bdy theo tinh thanh khoan gidm dan; cae chi lieu tren bao cdo tai chinh dupe gdp chung hodc khdng phai trinh bay phii hgp vdi quy md eiia doanh nghiep.
3. Ket ludn
Thdng tu 133/2016AT-BTC thay ihl cho Quylt dinh 48/2006/QD-BTC da mang tinh cdi md. linh boat eao. dua ra nhiau lua chpn cho doanh nghiep trong qud trinh thuc hien ka todn Thong tu da the hien su ddi mdi trong each tiep can chinh sach.
da cao tinh kha thi dp dung trong thuc ta cua do- anh nghiep \ a da licp can gan ban \ di thdng le va Chuan muc quoc Ie.
Tai lieu tham khao:
Tfwn^'iu sd 133 2016 Tl-BTC n^n 26 ,\ 2016 cua Bo Tai iliinii h.i>! h^mis l e fiuang dun Jie Jo U lodn doanh n\;liit'p i uu i u nlio
4 0 / Tap chi nghien ctfu Tai chinh ke'toan
