Dien dan nghe nghiep
Ap dung VAS 10 iiay Tiidng \\i 201/2009/ n-BTC trong iiacii toan ciienli iecii ty gia?
Hach toan chenh lech t^ gia dang la van de vudng mic doi vdi ca ke toan vien khi lap BCTC va kiim toan vien khi kiem toan BCTC cda doanh nghiep. Tap chi Ke toan an ban thang 2/2010 da dang tai bai viet: "Mdt so vudng mac ve noi dung Thdng tu hudng dan xiily ch&nh lech t^ gia trong doanh nghiep"cOa PGS.TS Vo Van Nhi va Th.S Nguyin Anh Hien.
Tr§n Sn pham ky nay, xin mdi ban doc tiep tuc lam ro han nhOng mau thuan giUa quy dmh tai CMKT so 10va quy dinh tai Thdng tU so 201/2009/Tf-BTC ngay 15/10/2009 ve viec hudng d§n xCtly cac khoan chenh lech fj? gia va viec ap dung khdng th6ng nhat cOa doanh nghiep.
s Le Thanh Phirong
C
o thi ndi, nguyen nhan cua nhiing vudng mlc cua doanh nghiep (DN) cung nhu idlm toan vien dpc lap trong thd gian qua bit ngudn tfi viec Bp Tai chfnh ban hanh ban hanh Thong tu 201/2009/TT- BTC ngay 15/10/2009 (gpi tit la Thdng tu 201) hudng din xu ly cae Idioan chenh lech ty gia.Thdng tu 201 da cd mpt so npi dung IdiPng phu hpp v d Chuin myc ke' toan Vipt Nam so 10 (VAS 10)- Anh hudng cua viec thay doi ty gia hdi doai. Vay, DN se thyc hien ke toan chenh Ipch ty gia theo hudng din nao khi lap BCTC nam?
Khao sat BCTC (da kilm toan) nam 2010 cua cae edng ty niPm ylt dupc cdng bd tren website eua Sd Giao djch chitng
idioan Thanh phd Ho Chf Minh (HOSE) cho thiy, cae DN dang thye hien, ap dyng khdng thd'ng nhit vl chfnh sach ke toan ghi nhan chenh lech ty gia cho mue dfch lap va trinh bay BCTC.
Nhiing cdng ty (vilt theo ma chfing idioan) ap dung VASIO cd thi kl de'n nhu AAM, ABT, ACL, AGF, ANV, BTP, DHG, DMC, FMC, FPT HAG, HPG, HSG, HU3, ITA, KBC, PTL, QCG, TMP, VNH, VNM... Cdn cae cdng ty (viet theo ma chfing Idioan) ap dyng theo Thdng tu 201 nhu BBC, BMC, CSG, BAS, CCL, DAG, DLG, DPM, DRC, DVP, DXV, HBC, HTI, ICF, KDC, KHP, MCG, MCV, PIT, PPC, PVD, SBA, SEC, SJD, TBC, TIC, TS4, VIP...
Nhu vay, Uy ban Chfing khoan eua Nha nude da eho phep cac DN cd thi ap dung mpt trong hai hudng din, VAS 10 hoac Thdng tu 201 trong vipc lap va trinh bay BCTC.
Trong ba nam vfia qua, ty gia USD/VND biln dpng manh theo chieu hudng tang, ey tbi vao cudi thang 3/2008, ty gia USD/VND chi d mfic 15.820, cdn d thd dilm gin day, ngay 29/04/2011 da IPn din 20.698, tang 31%. Tfi ngay 12/02/2011, NHNN dilu hanh ty gia linh hoat, thu hep biPn dp ty gia tfi +/- 3% xudng +/- 1% nhlm phan anh sat cung clu ngoai tp thj trudng. Nlu ty gia ngoai tp .%J c/u J{e'todn V Mlim todn io't/tdti^ 5/20//
Dien dan nghe nghiep
Bang 1: Khac biet trong hach toan chenh lech ty gia theo VAS 10 va Thong tif 201/2009/TT-BTC Nghiep vu Chuan muc
Ke toan VAS 10
Cd scr cho muc dich lap BCTC nam Thong tu 201/2009/TT-BTC - Oanh gia lai s6 du
culi nam cOa cac khoan muc tai san va c6ng np tiSn te ngan han co goc ngoai te.
Danh gia lai s i du cudi nam cQa cac l<hoan muc cong np tiln tg dai han co glc ngoai te.
Tat ca chenh l$ch t^
gia do danh gia lai so du CO glc ngoai te cuoi nam dupc hach loan vao l<et qua i(inh doanh.
Tat ca chenh lech t9 gia do danh gia lai s i du CO goc ngoai te culi nam dupc hach toan vao l<et qua l<inh doanh.
Tat ca chenh lech t^ gia do danh gia lai s i du co glc ngoai te culi nam I<h6ng dupc hach toan vao chi phi hoac thu nhap ma de s i du trSn BCTC, dau nam sau ghi biit toan ngupc lai d l xoa s i du.
++ Doi vdi cac l<hoan np phai thu dai han: Chenh Ipch t^ gia dupc hach toan vao thu nhap tai chinh iioac chi phf tai chinh trong nam.
++ Doi vdi cac khoan np phai tra dai han: Chenh lech t^ gia dupc hach toan vao thu nhap tai chfnh hoac chi phf tai chinh trong nam va dupc tfnh vao chi phf hpp ly khi tfnh thue thu nhap DN. Trudng hpp hach toan chenh lech tJ gia vao chi phf lam cho ket qua kinh doanh cOa c6ng ty bi 15 thi co t h i phSn bo met phan chenh lech t^ gia cho nam sau d l cong ty kh6ng bj 16 nhung mfic hach toan vao chi phf trong nam ft nhat cOng phai bang chenh lech t9 gia cda s i du ngoai te dai han phai tra trong nam dd. S I chenh lech cdn lai phan b l vao chi phi cho cac nam sau nhung khOng qua 5 nam.
tang se la mpt ap lye dd'i vdi cac DN cd cac idioan cdng np phai tra bang ngoai te. Do dd, nlu DN ap dyng VASIO ve ke toan chenh Ipch ty gia thi Ipi nhuan trong bao cao kit qua kinh doanh se thip hon so v d khi DN ap dung Thdng tu 201/2009/TT-BTC (bang 1).
Vi du: Cdng ty Co phin Dai Duong (dang trong giai doan boat dpng SXKD) cd eae khoan myc tiln te ed gd'c ngoai tp tren so ke toan tai ngay 31/12/2010 nhu sau:
TK 1122- Tiln gfii Ngan hang (Sd du No): 170.000.000 d (10.000 USD). Ty gia: 17.000 VND/USD.
TK 131- Phai thu khach hang ngin han (Sd du No): 100.000.000 d (5.000 USD). Ty gia: 20.000 VND/USD.
TK 331- Phai tra ngud ban dai han (Sd du Cd): 90.000.000 d (4.000 USD). Ty gia: 22.500 VND/USD.
TK 341- Vay dai han (Sd du Cd): 5.100.000.000 d (300.000 USD). Ty gia: 17.000 VND/USD.
Cho biet, Np gdc Vay dai ban din han tra trong nam 2011 la: 30.000 USD. Tai ngay 31/12/2010, NHNN cdng bd ty gia binh quan lien ngan hang la: 18.932
VND/USD. Biit ting doanh thu nam 2010 la 1.200.000.000 VND, ting chi phi nam 2010 la:
700.000.000 d.
Neu dp dung Chudn muc VAS 10 trong viec ghi nhdn chenh lech ty gid:
Ke toan vien tien hanh danh gia lai cac khoan myc tiln tp cd gdc ngoai te vao cudi nam nhu sau:
- Dilu chinh tang tiln gfii Ngan hang: 10.000 (18.932 17.000) =
19.320.000
No TX 1122: 19.932.000/ Cd TK 413 19.932.000
Dilu ciiinh giam phai thu idiach hang ngin han: 5.000 (20.000 - 18.932) = 5.340.000
NpTK 413 5.340.000 CdTK131 5.340.000 Dilu chinh giam phai tra ngud ban dai ban: 4.000 (22.500 -18.932) = 14.272.000
NpTK 331: 14.272.000 CdTK413: 14.272.000 Dilu ehinh tang vay dai han:
300.000 (18.932 - 17.000)' = 579.600.000
NpTK 413 579.600.000 CdTK341 579.600.000 Bu trfi sd phat sinh trPn TK 413, k l toan ket chuyin sd du TK 413 ghi vao chi phf tai chinh:
NOTK635 550.736.000 CdTK413 550.736.000 Nhu vay, Id chenh lech ty gia cudi nam ia 550.736.000) dupc dua vao chi phi tai chinh nam 2010 the hien trPn bang kit qua ldnh doanh nam 2010. Vay, loi nhuan trudc thue cua Cdng ty Co phin Dai Duong nam 2010 la:
1.200.000.000 - 700.000.000 - 550.736.000 = (50.736.000)
Neu dp dung Thdng tit 201/2009/TT-BTC trong viec ghi nhdn chenh lech ty gid.
Danh gia lai cac Idioan muc tiln te cd gdc ngoai te vao cuoi nam nhu sau:
Dd'i v d Tai san va Cdng np ngin ban:
- Dilu chinh tang tiln gfii NH:
10.000 (18.932 - 17.000) = 19.320.000.
NpTK 1122 19.932.000 CdTK413 19.932.000 Dilu chinh giam phai thu khach hang ngin han: 5.000 (20.000 - 18.932) = 5.340.000.
NpTK 413 5.340.000 Cd TK 131 5.340.000 Tai ngay 31/12/2010, chenh lech ty gia do danh gia lai Tai san va Cdng np ngin han dupc thi hien d TK 413 tren Bang can dd fj^o^i c/u','Me todn ¥ J{iein todn io t/uina 5/20//
Diln dan nghe nghiep
Bang 2
Bang Cin doi k l toan -Chenh lech t9 gia (MS 416) Trong d6:
+ Lai chenh lech 19 gia + L6 chenh I6ch t9 gia Bao cao ket qua kinh doanh - L6 chenh lech t^ gia Trong d6:
+ Phan ghi nhan vao ket qua kinh doanh - Chi phf tai chfnh (MS 22)
+ Phan phan anh tren bang c i n doi ke toan - ChSnh l6cht9gia(MS416)
- Ld nhuan trudc t h u i
Thong t u 201
437.670.400 14.592.000 452.262.400 565.328.000 113.065.600 452.262.400 386.934.400
Chuan mfic VAS 10'
550.736.000 550.736.000
(50.736.000)
Chenh lech giOlaTT 201 so vdi VAS 10 437.670.400 14.592.000 452.262.400
14.592.000 (437.670.400)
452.262.400 437.670.400
kitoan la: 19.932.000 - 5.340.000
= 14.592.000
DIu nam sau, ngay 01/01/2011, kitoan vien ghi but toan ngupc dl xoa sd du chPnh Ipch ty gia tren:
NOTK413 19.932.000 CdTK1122 19.932.000 VaNoTK131 5.340.000
CdTK413 340.000 Ddi vdi Cdng np dai ban:
Dilu ehinh giam phai tra ngud ban dai han: 4.000 (22.500 -18.932) =14.272.000.
NoTK331 14.272.000 CdTK413 14.272.000 - Dilu ehinh tang vay dai ban:
300.000 (18.932 - 17.000) = 579.600.000.
NOTK413 579.600.000 C6TK341 579.600.000 Nhu vay. Id chenh Ipch ty gia do danh gia lai CPng no dai ban phan anh trPn TK 413 la:
579.600.000 - 14.272.000 = 565.328.000. Nlu DN dua bet toin bp IP chenh Ipch ty gia la 565.328.000 vao chi phf tai chfnh nam 2010 thi Loi nhuan trvide thue nam 2010 la:' 1.200.000.000 700.000.000 565.328.000 = (65.328.000).
Tuy nhien, theo Thdng tu 201, DN dupc phan b l mdt phin chi phi IP chenh ipch ty gia vao nam 2010, phan bl tdi thilu la khoan chenh lech ciia khoan No gd'c vay dai ban phai tra trong nam 2011: 30.000
(18.932 - 17.000) = 57.960.000.
Ke toan phan bo mdt phin Id chenh Ipch ty gia vao chi phf tai chfnh nam 2010 the hipn tren Bang ke't qua kinh doanh nam 2010 theo phuong phap binh quan trong vdng 5 nam: 565.328.000/5 = 113.065.600. Ke toan ghi:
NOTK635 113.065.600 CdTK413 113.065.600 Lpi nhuan trudc thue Cdng ty Co phin Dai Duong nam 2010 la:
1.200.000.000 - 700.000.000 - 113.065.600 = 386.934.400
Nhu vay, mdt phin Id chenh lech ty gia la 565.328.000 -
113.065.600 = 452.262.400 vin dang d tren TK 413 tren Bang can ddi ke toan.
Hai each bach toan chenh lech ty gia tai Cdng ty Co phin Dai Duong cho hai kit qua khac biet nhu bang 2:
Viec cac DN ap dyng IdiPng thd'ng nhit mpt chfnh sach k l toan khi brmb bay BCTC se gay nhieu thiet thdi cho cae nha diu tu thieu hieu biit vl k l toan- tai chfnh khi tie'p can cac BCTC cua DN vl cdng h6 cae con sd bao cao Id nhuan trong nam. Mat khae, khi cac nha diu tu mudn phan tich diu tu vl tinh hinh kit qua kinh doanh cua cac DN cung kinh doanh trong mpt nganh nghi thi lai gap khd khan khi cd sy khac biet giua cac DN trong viec thyc hipn ghi nhan
chenh lech ty gia. Vi du, trong nganh tiiuy san, Cong ty CP XNK Thuy san An Giang ap dung VAS
10; Cong ty CP DIu tu TM Thuy san ap dung TT 201 hoac vd nganh Thuy dien, Cdng ty CP Thuy Dien Thac Mo ap dung VAS
10 cdn Cdng ty CP Thuy Dipn Thac Ba lai ap dung TT 201...
Ddng thd, tinh so sanh cua thdng tin ke toan gifia cac ky bao cao Ididng cdn dupc dam bao tuan thu nhu mdt sd Cdng ty niem yet tren HOSE khi nam 2008 edng bd ap dung VAS 10, sang nam 2009 edng bd ap dung Thdng tu 201, de'n nam 2010, cong bd ap dung lai VAS 10.
Va mot so kien nghj
Di Idile phyc nhOng vudng mlc cua DN khi thyc hien bach toan k l toan chenh lech ty gia hdi doai tren BCTC, Bp Tai chinh cin ban hanh sdm van ban luat dl lam rd viec ap dyng thdng nhit each bach toan chenh lech ty gia tai DN; trong dd cin quy djnh bai bd nhOng van ban hudng din khdng phu hpp trudc day. Viec ban hanh nay se gdp phin quan trpng trong viee hoan thipn khuPn khi phap ly vl kitoan, tang tfnh dong bd trong cac van ban luat.ke toan, tang cudng tfnh minh bach va chit lupng thdng tin BCTC, tao nilm tin cho cae nha diu tu trPn san chfing khoan. D
, % i r/uJletodn V '!/(iem todn .u>'t/uin^ 5/20//
