D l i N D A N T R A O D O I
B A N V E K E T O A N C H I P H I D l V A Y
K H I A P D U N G C H U A N M U C K E T O A N S 0 1 6 T A I C A C D O A N H N G H I E P H O A T D O N G
T R O N G U N H V U C T A I C H I N H H I E N N A Y
• •
ThS. DANG THj THUY HA Dgi hgc Kinh te quoc dan
At present, enterprises usually have to mobilize capital from different channels for their business- es. Arising costs for bor- rowing activities and their accrued interests are accounted as current expenditures of enterprises and borrowings are nor- mally seen in financial reports. Therefore, for investors to better under- stand the nature and way to account such expendi- tures in accordance with regulation of Ministry of Finance, the article below highlights several issues in accounting standard No. 16
"Borrowing costs ", which is stipulated in Decision
165/2002/QD-BTC dated 31st December of 2002 by Minister of Finance. The article also makes several comments on recent accounting of borrowing expenditures in enterprises.
H i e n nay, de tien hanh hoat dgng kinh doanh, cac doanh nghiep phai thac hien huy dong vdn ta nhieu ngudn khac nhau. Chi phf phat sinh phuc vu cho muc dfch vay np va lai cua khoan np vay nay la mpt phan chi phf thddng xuyen cua doanh nghiep va khoan vay np la yeu td thPdng thay tren cac bao cao tai chfnh. Chfnh vi vay, de nha dau tP cd the nam rd hon ve ban chat va each thdc ghi nhan cac khoin chi phf nay theo quy dinh cua Bp Tai chfnh, bai viet dPdi day se khai quat mdt sd van de ddpc quy dinh trong Chuan mpc ke toan di vay so 16 "Chi phi di vay", dPpc ban hanh kem theo Quyet djnh sd 165/2002/QD-BTC ngay 31/12/2002 cua Bp trPdng Bp Tai chinh va td dd dda ra mpt soy kien ve cdng tac hach toan ke toan chi phi di vay tai cac doanh nghiep hien nay.
I. Khai quat ve nhu'ng quy djnh chung
Theo chuan mdc ke toan Viet Nam thi chi phi di vay ddpc hieu la lai tien vay va cac chi phi khac phat sinh lien quan trdc tiep den cac khoin vay cua doanh nghiep.
- Chi phf di vay bao gdm:
+ Lai tien vay ngan han, lai tien vay d i i han (ke c i lai tien vay tren cic khoin thau chi).
+ Phan phin bo cic khoin chidt khau hoac phu troi phit sinh lien quan den nhdng khoin vay do phit hanh trii phieu.
+ Phin phin bd cic khoin chi phi phu phit sinh lien quan tdi qui trinh lam thu tuc vay.
+ Chi phi t i i chinh cua t i i sin thue tai chinh.
- T i i sin dd dang l i tai sin trong qua trinh diu td x i y ddng va t i i sin dang trong qui trinh sin xui't cin cd mpt thdi gian dti d i i (tren 12 thing) dd cd the' dda vio sd dung theo muc dich djnh trddc hoac dd bin.
40 THONG TIN & DU BAO KINH TE - XA HQI So'65 (5.2011)
II. Hach toan chi phi di vay theo chuan mi/c 1. Mot sd quy djnh trong hach toan chi phi di vay
Mot la, chi phi di vay phai ghi nhan vao chi phf san xuat, kinh doanh trong ky khi phat sinh, trd khi dddc vdn hda theo quy djnh.
Hai la, chi phf di'vay lien quan den tai san dd dang khi cd du cac diiu kien vdn hda thi ddn vi phai thdc hien theo dung quy dinh tai chuan mdc ke toan "chi phi di vay" ve djnh nghia tai san dd dang, xac djnh chi phf di vay dddc vdn hda, thdi diem bat dau vdn hda, tam ngdng vdn hda va cham ddt viec vdn hda.
Ba la, chi phf di vay lien quan trdc tiep den viec dau td xay ddng hoac san xuat tai san dd dang dddc tfnh vao gia tri cua tai san dd (dddc vdn hoa), bao gdm: cac khoan lai cua tiln vay, phan bd cac khoan chiet kha'u hoac phu trdi khi phat hanh trai phieu, cac khoan chi phf phu phat sinh lien quan tdi qua trinh lam thu tuc vay.
Bon la, ddn vj phai xac djnh chi phi di vay dddc vdn hda theo dung quy djnh hien hanh cua chuan mdc ke toan cho hai trddng hdp: (1) khoan vay vdn rieng biet sd dung cho muc dich dau td xay ddng hoac san xua't mot tai san dd dang; (2) cac khoan vdn vay chung trong dd cd sd dung cho muc dfch ddu td xay ddng hoac san xua't mpt tai san dd dang.
Nam la, neu cd phat sinh cac khoan chiet kha'u hoac phu trdi cua nhdng khoan vay bang phat hanh trai phieu thi phai diiu chinh lai chi phi di vay bang each phan bd gia trj cac khoan chief kha'u hoac phu troi theo mpt trong hai phddng phap (phddng phap lai suat thdc te hoac phddng phap dddng thang) cho phu hpp.
Sau la, viec vdn hda chi phi di vay se ddpc tam ngdng khi qua trinh dau td xay ddng hoac san xuat tai san dd dang bj gian doan, trd khi sd gian doan dd la can thiet.
Bay la, viec vd'n hda chi phf di vay se cham ddt khi cac hoat dpng chu yeu can thiet cho viec chuan bj dda tai san dd dang vao sd dung hoac ban da hoan thanh.
2. Quy trinh hach toan chi phi di vay
a. Chdng td ke toan gdm: Hpp ddng tin dung ddi vdi cac hpp ddng vay vd'n ngan hang; hpp ddng mua ban tra cham, tra gdp tai san; hpp ddng uy thac dau td (nhan vdn td cac ddn vj cd chdc nang kinh doanh djch vu uy thac dau td - ddn vj giao vdn chuyen quyen nam gid vdn dau td va mpt khoan chi phi nha't djnh theo thda thuan cho ngddi nhan trach nhiem quan ly vdn dau td); giay bao np cua ngan hang; uy nhiem chi thanh toan tiln lai hoac gdc theo ky han cua hpp ddng va cac chdng td kem theo gdm: td trinh phddng an vay vdn, bao cao nghien cdu dau td, bao cao tham dinh...
b. Tai khoan (TK) sd dung de hach toan chi phi di vay: doanh nghiep sd dung cac tai khoan: TK 635 - chi phi lai vay tinh vao chi phi trong ky hach toan; TK 335 - chi phi lai vay phai tra, chi tiet theo tdng hpp ddng vay vdn; TK 242 - chi phf tra trddc dai han (chi tiet chi phf cho cac khoan dau tddai han treo len chd phan bd).
c. Trinh td hach toan
TrUdng hop chi phi di vay duoc tlnh vao chi phi san xuat, kinh doanh trong ky (khong duoc von hoa)
Theo dd, chi phf di vay khdng du dieu kien de vdn hda gdm cd 2 khoan, dd la: (1) chi phi lai vay
So 65 (5.2011) THONG TIN & DU BAO KINH TE - XA HQI 41
D I I N B A N T R A O D O I
phai tra; (2) chi phi khac co lien quan tnic tiep den hoat dong di vay.
* Ddi vdi chi phi lai vay phai tra: viec tra lai vay cd the thac hien theo djnh ky, tra trade cho nhieu ky hoac tra sau khi ket thuc hop dong hoac khe adc vay.
- Neu tra theo dinh ky, khi tra lai vay, ke toan can cd chdng td thanh toan, ghi: Nd TK 635/ Cd TK 111,112.
- Neu tra lai trddc cho nhieu ky hach toan thi:
+ Khi tra lai, ghi: Nd TK 142, 242/Cd TK 111, 112. '
+ Khi phan bd' dan lai vay vao chi phi, ghi: Nd TK 635/ Cd TK 142, 242.
- Neu tra lai vay sau khi ket thuc hdp dong hoac khe ddc vay thi:
+ Dinh ky trich trddc lai vay vao chi phi, ghi: No TK 635/ Cd TK 335.
+ Tra lai vay khi ket thuc hdp ddng vay, ghi: Nd TK 335/ Cd TK 111,112.
- Khi phat sinh cac chi phi khac cd lien quan trcfe tiep den hoat ddng di vay, ghi: Nd TK 635/
Cd TK 111, 112, 331.
* Doanh nghiep co thue tai san tai chinh, lai thue tai san tai chinh phai tra thi: can cd hda ddn thanh toan tien thue tai san tai chinh, ghi:
Nd TK 635/ Cd TK 111, 112 (tra tien ngay), 331 (chda t r i ngay).
* Doanh nghiep thanh toan lai tra cham cua tai san mua theo phUdng thufc tra cham, tra gdp cho ben ban thi:
- Lai phii t r i cho ben ban khi mua t i i sin ghi: Nd TK 242/ Cd TK 111,112.
- Djnh ky phan bd dan lai t r i cham vao chi phi, ghi: Nd TK 635/ Cd TK 242.
TrUdng hgp chi phi di vay du dieu kien vdn hda
Chi phi di vay du dieu kien vdn hda la chi phi lien quan trac tiep den viec diu ta x i y dang cd b i n hoac sin xuit tai sin dd dang dddc tinh vio g i i tri cua t i i sin dd. Cic chi phi di vay chi dddc vdn hda khi doanh nghiep chac chin thu dddc ldi ich kinh te trong tddng lai do sd dung t i i sin dd va chi phf di vay cd the x i c dinh mot cich ding tin cay v i dddc tfnh trong 2 trddng hdp sau:
- Chi phf di vay dddc vdn hda lien quan den tdng khoin vdn vay rieng biet dddc xic dinh l i chi phi di vay thdc te phit sinh td cic khoin vay trd (-) di cac khoin thu nhip phit sinh td hoat ddng dau td tam thdi cua cic khoin vay nay.
- Chi phi di vay dddc vdn hda lien quan den cic khoin vdn vay chung dddc tinh toan bo chi phi di vay thdc te phit sinh td cac khoin vdn vay chung vio g i i trj t i i sin dd dang. Khoin thu nhip phit sinh do diu td tam thdi td khoin vdn vay chung dddc tinh v i o doanh thu hoat dong t i i chinh.
Vdi dieu kien tren, phddng phip hach toin chi phi di vay dddc vdn hda nhd sau:
+ Ddi vdi khoin vdn vay rieng biet: khi phit sinh chi phi di vay, ghi:
Nd TK 111, 112: Cic khoin thu nhip phit sinh do dau td tam thdi td cac khoin vdn vay;
Nd TK 627: Tinh vio g i i trj t i i sin sin xua't dd dang;
Nd TK 241: Tinh vio g i i tri d i u td XDCB dd dang;
Cd TK 111, 11 2: T r i lai theo dinh ky;
Cd TK 142, 242: T r i lai trddc cho nhieu ky;
Cd TK 335: Tri lai sau khi ket thuc hdp ddng vay.
+ Dd'i vdi khoin vdn vay chung: Chi phi di vay dddc vdn hda, ghi:
Nd TK 627 hoac TK 241;
Cd TK 111, 112: T r i lai theo djnh ky;
Cd TK 142, 242: Tri lai trddc;
Cd TK 335: Tri lai sau.
Cic khoin thu nhip phit sinh td hoat dong dau td tam thdi cua cac khoin vdn vay chung, ghi: Nd TK 111, 112/ Cd TK 515.
III. Thdc trang hach toan chi phf di vay tai cac doanh nghiep hoat dong trong ITnh vyc tai chinh
Chi phi di vay l i mot khoin chi chiem ty trong dang ke trong tdng chi phi sin xuat, kinh doanh cua doanh nghiep. Viec hach toin chinh xic chi phi di vay theo che do se gdp phin l i m tang tinh chinh xic cua chi tieu g i i thanh v i loi nhuin cua doanh nghiep, td dd giup cho doanh nghiep xic djnh dung nghTa vu cua minh vdi ngan sich n h i nddc, 42 THONG TIN & DLT BAO KINH TE - XA HQI So 65 (5.2011)
thong qua khoan thue thu nhap doanh nghiep. Dac biet, ddi vdi cac doanh nghiep hoat ddng trong ITnh vdc dau tir tai chfnh, de cd ngudn vdn "ddi dao" nham thac hien hoat dong dau ta tren thi tradng tai chfnh, cac doanh nghiep phai tien hanh huy ddng ngudn vd'n dadi nhieu hinh thdc khac nhau, trong dd, huy dong vdn vay td cac td chdc tin dung, cdng ty tai chfnh, cac ca nhan (bang viec phat hanh cd phieu huy dong td can bd nhan vien) la thiet yeu.
Tren thac tien, cdng tac ke toan chi phf lai vay tai cac doanh nghiep dau td tai chfnh dddc thdc hien theo nhdng nguyen tac sau:
Xac dinh ngudn vdn huy dong tai trd cho cac khoan dau tada an, cd phan.
- Tien hanh phan bd ngudn vd'n ta cd va ngudn vdn huy dong cho tdng khoan muc dau ta. Hien cd cau ddi vdi mdi khoan muc dau ta la 30% vdn ta cd va 70% vdn huy ddng dang dddc ap dung theo quy djnh vay vdn cua cac td chdc tai chfnh, tin dung.
- Hang thang lap chi phf lai vay cho tdng khoan muc dau tdtren cd sd cd cau vdn cua tdng. khoan muc. Theo dd, chi tfnh chi phf vdn hay chi phf lai vay (lai sua't theo hdp ddng vay) ddi vdi 70% gia tri khoan muc dau td.
Tren cd sd nguyen tac tren va van dung chuan mac ketoan sd 16 - chi phf di vay, ke toan can cd chdng td va ghi nhan:
(I) Dd'i vdi cac khoan muc dau td dai han, ghi:
Nd TK 242: Chi tiet chi phf vdn dau td cho tdng khoan muc dau td dai han;
Co TK 335: Chi tiet chi phf lai vay phai tra cho tdng hap ddng huy dong vdn;
(2) Ddi vdi cac khoan muc dau tU ngin han, ghi:
Na TK 635: Chi tiet chi phf lai vay hoat dong tai chfnh (nhd chi phf lai vay cd phieu, chi phf lai vay da an...).
Cd TK 335: Chi tiet chi phi lai vay phai tra cho tdng hdp ddng huy dpng vdn.
(3) Khi thanh toan lai theo dinh ky hoac dao han, ghi:
Np TK 335/Cd TK 111, 112.
(4) Ddi vdi trUdng hop khoan muc dau tU dai han khi nhtidng ban, thanh ly, ke toan phai tien hanh ket chuyen het chi phi lai vay dang treo vao chi phi tai chinh trong ky: Np TK 635/ Cd TK 242.
IV. Nhu'ng bat cap can giai quye't
Td thpc tiln cdng tac hach toan ke toan chi phf lai vay tai cac doanh nghiep hoat dpng trong ITnh vpc tai chfnh ndi tren, cd the tha'y mpt sd diem bat cap nha sau:
- Cac khoan vay dung de tai trp cho cac dp an dau ta dai han nen ddpc hach toan vao bao cao ke't qua kinh doanh khi thanh ly cac khoan dau ta dd. Tuy nhien, viec hach toan nha tren lai cd sd khac biet vdi chuan mac ke toan sd 1 6 - chi phf di vay ban hanh kem theo Thdng td
sd 161/2007/TT-BTC ngay 31/12/2007. Neu hach toan theo dung quy djnh cua chuan mdc thi chi phi sd dung vdn se tang len, ddng thdi sd Id phat sinh trong nam cua cdng ty cung se tang len vdi so' tiln tPdng dng da treo tren TK 242.
- Dinh ky hang thang, ke toan phai tinh toan, lap chi phi vdn phan bd cho cac khoan dau ta taang ang vdi tdng vdn huy dpng de
lap phieu ke toan. Vao thdi diem quyet toan quy hoac quyet toan nam phai tien hanh kiem tra, tdng hpp va ddi chieu; sd lieu chi phi lai vay phai tra tren tai khoan 335 phai khdp vdi sd lieu chi phf lai vay phai tra thpc te cua ta't ca cac hpp ddng huy dpng tfnh den thdi diem lam bao cao quyet toan. Neu cd chenh lech phai diiu chinh.
Tuy nhien, nhdng doanh nghiep cd quy md vdn ldn, danh muc dau td nhiiu cung nhd ngudn vdn huy dpng chiem ty trpng ldn trong cP ca'u vdn thi viec phan bd ngudn cho cac khoan dau td ddi hdi can bp ketoan phai cd trinh dp chuyen mdn nghiep vu tdt, nam chac hoat dpng cua doanh nghiep.
Nhd vay, de cdng tac ke toan phan anh dung thpc trang tai chinh cua doanh nghiep cung nhd tuan thu chuan mdc ke toan Viet Nam sd 16, ke toan phai tfnh vao chi phf tai chfnh trong ky ddi vdi cac khoan vdn huy dpng, bat ke tai trp cho khoan muc dau td ngin han hay dai han. Diiu nay de tranh y kien ngoai trd thddng ddpc dda ra trong bao cao kiem toan ve cac doanh nghiep hoat dpng trong linh vpc tai chfnh.•
S6' 65 (5.2011) THONG TIN & DO BAO KINH TT£ - XA HOI 43
