Kinh nghiem quoc te
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KE TOAN DOI VOl DOANH NGHIEP GIAI THE
Mac dii Bo Tai chinh va cac nganh chirc nang lien quan da ban hanh nhieu van ban phap ly lien quan den giai the doanh nghiep nhung nhitng van de cu the ve ke toan van chua duac de cap den trong che do ke toan cung nhu cac quyet dinh, thong tu lien quan.
G
idi the doanh nghidp ed the didn ra do hd't thdi ban boat ddng ghi trong quye't dinh thdnh lap ma edng ty khdng xin gia han, do thua Id keo dai hoae vide duy tri edng ty Id khdng edn thie't... Khi giai the doanh nghiep, ke todn can xac dinh gid tri tai san eua doanh nghidp, giai quyd't dut diem eac khoan np phai tra va cdc van de lien quan vd hop ddng lao ddng cung nhu vd'n chu sd him.Thdi diem nay ddi bdi ke todn bach todn dung, ddy du, chinh xdc ede nghidp vu can giai quye't va didu chinh khi tu edeh phdp nhan eua doanh nghidp khdng edn tdn tai. Mae du Bd Tai ehinh vd ede nganh ehfle nang lien quan da ban hanh nhidu van ban phdp ly lidn quan de'n giai the doanh nghidp nhung nhimg vdn dd cu the vd ke todn, vd phuang phdp ke todn van chua dupe dd cap dd'n trong che dp ke loan cung nhu cac quye't dinh, thdng tu lidn quan. Bdi vidt xin dua ra mdt so kinh nghidm trong ke todn Phdp vd ke loan khi ede doanh nghidp giai the dd ban dpe tham khao.
Khi giai the, doanh nghiep phai chpn ra mdt ngudi chiu trdch nhidm ehinh \c cdc edng vide giai the.
S TS. NGUYEN PHU GIANG*
thdng thudng Id mdt Uong sd ede thanh vidn tham gia gdp vd'n hoae mdt ngudi thfl ba. Ngudi ndy dupe cfl ra theo quyd't dinh eua hdi ddng cdc thanh vien hoae bdi tod an.
Doanh nghidp edn phdi thid't lap ede sd kd' todn cho vide giai the dudi sy kiem sodt eua bdi ddng ede thanh vidn va ede quan sdt vien (nd'u cd).
Cac doanh nghidp ed the khdng phai md nhidu tdi khoan ridng de phdn dnh vide gidi the doanh nghiep. Cdc nghidp vy vd gidi the dupe bach todn nhu ede trudng hpp binh thudng khac. Tuy vay, khi giai thd, cdc doanh nghidp edn md mdt tdi khodn dac
thu Id tdi khoan "Kd't qua giai the"
de tdng hpp thu nhap, chi phi bdt thudng phat sinh do vide giai the.
Kd' todn vide giai the doanh nghiep thudng dupe chia thdnh hai budc: (1) Thyc hidn cdc but todn giai the, (2) Thyc bidn cdc but toan phan chia
Cdc but todn gidi the
Trudc tidn, ke loan edn lap bang can ddi kd' todn phan dnh tinh trang tdi cbinh ciia doanh nghidp trudc khi thyc bidn eac bflt todn giai the. Sau dd, doanh nghidp thyc hidn vide thanh ly tdi san, hdng tdn kho, thu hdi cdc khodn np phai thu, hodn tra ede khodn no
No Gia thanh ly Hao mon luy ke
Lo
Gia thanh ly Tai khoan
Thanh ly til sin c6 dinh Tien mat, TGNH
Hao mon luy ke Ket qua giai the Hoae (Ket qua giai the)
Tai san cd dinh Thanh ly hing t6n kho
Tien mat, TGNH Ket qua giai the Hoae (Ket qua giai the)
Hang ton kho Thuhdint;
Tien mat, TGNH Khoan phai thu Chi cic khoin chi phi khi giii th4
Ket qua giai the Tien mat, TGNH
Tr^ng
' Tarang hap 1: Tai khoan Ket qua giai (he cd so duna Khoan phai tra Sd tidn edn lai*
Cd
Lai
L6
Khoan phai thu
Chi phi giai the
Nguy6n gia
Lai Gia xuat kho
Khoan phai thu
Chi phi giai thd
Tien mat, TGNH Sd tidn cdn lai
* Tnmg hap 2: Tai khoan Ket qua giai the cd so du cd Khoan phai tra Tdng khoan phai tra
Tien mat, TGNH Tdng khoan phdi trd
Dal hoc Thuong mai
• /ff/i r/it •Hf /ffiii //idiiff 'i/JCO!)
Kinh nghiem quoc te
*Sd tidn edn lai = &') du tai khodn Tidn mat, TGNH (-I-) Cac khoan thu khi giai the (-) Cac khoan chi khi giai thd
Sau dd, ke loan cdn lap lai Bang can ddi ke loan sau khi xu ly cac but loan tren. Tu dd, luang flng vdi hai trudng hpp cac khoan thanh ly tai sdn bi Id hoae lai ta ed hai Bang can ddi ke loan khdc nhau:
Trudng hap I: Tdi khodn Ke't qud gidi the cd sd du no:
Tai san K^t qua giai t h ^
Tdng tai sSn
S6 tiSn Ngudn v6n
Ngudn v6n kinh doanh Dutrt?
No phai tra Tdng ngu6n v6n
S<5ti6n
Trudng hpp 2: Tai khoan Ket qua giai the co so du co
Tdi sSn Ti6n mat
Ti6n gCri ngan hdng
Tdng tdi s i n
S<S ti4n Ngudn v6n
Ngu6n v6n kinh doanh DutrO
K^t qua giai thi Tdng ngu6n v6n
S6 tiSn
Cdc but todn phdn chia
Day la qua trinh tdt loan cac tai khoan dc hoan tra vdn cho cac chii ddu lu dii iham gia gdp vd'n va phan chia cac khoan lai hoae Id giai thd.
* TnfcmghOp 1: Tai khodn Ke't qua gidi the'cd sddi/nff Ngudn vdn kinh doanh
Diftra No phai trS Kdt qud gi^i thd
Sd tien cdn lai So tien cdn lai Sd lien cdn lai
Tdng sd
* Tn/cfng hfp 2: Tai khodn Ke't qua giai tfiS'cd sddwco Nguon vdn kinh doanh
DulrCf KSt qua giai thd
Phai tr^ cac cd ddng, ngudi gop vdn Phcii tra cac co ddng, ngudi gop vdn Tien mat, TGNH
Sd tien cdn lai Sd tien cdn lai Sd tien cdn lai
X
Tdng sd
X
Tdi lieu tham khdo
C Gi)IUh:r ' C RAULET - Complahilite de gestion - DUNOD - 2003 ROBERT OBEKT - Comptahilile approfondie el revision - DUNOD - 2007
./fi/i i/ii .'/if' if fill ii //ifiiiif 'i
