Ngo Thiiy Ha vd Dtg Tap chi KHOA HQC & CONG NGHE I33(03)/2:I21-I24
Xty LY CHENH LECH TY GIA HOI DOAI - NHUNO DIEM PHU HQP v A ST/ KHAC BIET GltTA THONG TU* 179/2012/IT-BTC VOfI CHUAN MU'C KE TOAN SO 10
Ngo Thiiy Hd *, Duong Hu-ong Lam Tru&ng Dgi hge Ky Ihudt Cong nghiep - DH Thdi Nguyin TOM T A T
Viec xir ly chgnh lech ty gid hoi dodi trong nhimg doanh nghiep co phat sinh cac giao dich lien quan din ngoai te luon Id mpt trong nhiing vdn dl kha phiic tap. Ben cgnh d6, cdc van ban phdp ly mang tfnh hudng ddn khi iing dung vdo thuc tien vin con t6n tai nhilu vdn dl gdy franh cai. Vi the, bdi bao ndy de cap d§n nhirng diem phii hgp, cung nhu su khac biet giffa thong tu 179/20 12/TT-BTC ngay 24/10/2012 ciia Bp trudng B6 tdi chinh vdi chudn muc kl todn Viet Nam so 10 - Anh hudng ciia viec thay dli ty gid (VAS 10), nhdm giiip cho cdc doanh nghiep ndi chung, cdc kl toan viSn noi rieng hgch todn khoan chenh lech ty gia dupc thudn Ipi hem.
Tii khda: Chudn muc ke todn, ngoai ti, ty gid hoi dodi. cdc khodn muc tiin li c6 goc ngogi ti, giao d}ch, niin dp ki todn, dan vi tien ti ki todn, ddnh gid lgi, doonh ihu hoat dpng tdi chinh, chi phi tdi chinh
DAT VAN DE
Chudn muc kitodn Viet Nam sd 10 (VAS 10) dugc ban hdnh va cdng bo theo Quyet dinh sd 165/2002/QD-BTC ngdy 31/12/2002 ciia Bd trudng Bg Tdi chinh vdi ngi dung chii ygu la dua ra nhiing quy dinh, nguyen tac, cung nhu phuang phdp ke todn, nhiing dnh hudng ciia vifc thay ddi ty gia hdi dodi frong cac doanh nghifp cd phdt sinh giao djch bdng ngoai te hodc cac hoat dpng d nude ngoai. Hem 10 ndm ra ddi, dg giup cac doanh nghiep cd the de ddng frong viec van dung chuan muc vao hogt dgng ciia minb, Bg Tai chinh da ban hanh mdt sd tbdng tu hudng dan, quy djnb ve ghi nhan, danb gia, xii ly cac khoan chenh l?ch ty gia hoi dodi, mdi day nhdt la thong tu 179/20I2/TT-BTC ngay 24/10/2012 (Thdng tu 179), Thdng tu 179 da cd sy" phu hgp vdi YASIO, tuy nhign van cdn tdn tai mpt sd diem khac biet.
MQT SO K H A I N I $ M
Nghifp vu kinh tl la nhihig hogt dgng phdt sinh cu thi lam tdng, giam tai sdn, ngudn hinh thdnh tdi san cua dan v| ke toan.
Don vi tign te kg toan la dan vj tign t? dugc su dung chinh thirc trong viec ghi so kl toan vd lap bao cao tai chinh.
Ngoai te dugc higu la dan vj tiln te kbdc vdi don vj tien te kg toan cua doanh nghiep.
Tei 0903222499: Email: ngothuyha@tnul edu.-vt
(3 Viet Nam, dan vj tign te kg toan dp dyng frong cdc doanh nghiep thudng la ddng Viet Nam (VND), tbeo do, ngogi te cd the id ddng Dd la My (USD), ddng Euro (€), ddng Bang Anh (£).,.
Ty gia hdi dodi la ty le trao ddi giiia hai dan vi tign te (Ty gia nay cd thg la ty gia giao dich cua mgt ngdn hang thuang mai, cd thg la ty gid giao dich binh quan lien ngan hdng do ngan hang nhd nude Viet Nam cdng bd.,,).
Chenh lech ty gia hdi dodi Id chenh lech pbdt sinh tti viec frao ddi tbue te hoac quy ddi ciia cung mgt lugng ngoai te sang don vi tign te ke todn theo cdc ty gia hdi dodi kbdc nhau.
Cac khodn muc tien tf cd gdc ngogi te Id tien va cdc khoan tuong duang tien hien cd, cdc khoan phai thu, hoac ng phai tra (ma khdng phdi la cac khodn thu trudc, chi trudc) bang mot lugng tien co dinh hoac cd the xac dinh dugc.
NHLTNG D I E M P H U H O P V A K H A C BIET GlO A THONG TLT 179/2012/TT-BTC N G A Y 24/10/2012 V6l C H U A N MIJ'C KE TOANSOIO
Nhirng diem phu hop
Chenh lech ty gid hdi doai phdt sinh trong cac giao dich ctia doanh nghiep lign quan den ngogi te se dupc cdc doanh nghiep theo ddi, ghi nhdn tren sd sacb kg todn, lam cdn cir lap Bao cao tai chinh cudi ky, Cac hogt dgng lien quan den chenh lech ty gid hdi dodi cd thg xay 121
Ngo Thiiy Hd va Dig Tgp chi KHOA HQC & CONG NGHE 133(03)/2: 12! - 124 ra frong giao dich mua ban vat tu, hang hda,
tdi san thanh todn bdng ngogi te, nbung cung cd the phdt sinh vao thdi digm cudi nien do ke toan khi doanh nghifp tiln hanh danh gid lai cdc khoan muc tign tf cd gdc ngogi te.
Thdng tu 179/2012 ra ddi thay thi thdng tu 201/2009 da kbdc phyc dugc nhiing ton tai gdy khd khan cbo ngudi lam kl toan trong viec xii ly cdc chgnh lech ty gid, ddng thdi cung thdng nhat vdi chudn myc kg toan sd 10, cy thi nhu sau:
Thii nhat, trong giai doan ddu tu xdy dyng, nhiing khoan chgnh Ifch ty gid hdi doai ciia cdc nghiep vu kinh te pbat sinb frong ky dugc ^hi nhan tren TK 413 - Chenh Ifch ty gia hdi doai. Rigng nhirng khodn chenh Ifch ty gid phdt sinh do ddnh gid lai cdc khodn myc tien tf cd gdc ngoai tf vao cudi nam tdi chinb dugc theo doi tren TK 413 ddng thdi phan dnh liiy kg, rieng biet trgn Bang can ddi ke todn.
Khi kit thiic giai dogn ddu tu xay dyng, tdi sdn dugc binh thdnh va dua vao sti dung thi nhiing khodn chgnh lech ^ gia phat sinh frong giai doan ddu tu xdy d\mg, sau khi bu trir sd chgnh lech tang (ben Cd TK 413) vdi chgnh Ifch gidm (ben Ng TK 413) tren TK 413 se dugc phdn bd dan vao doanb thu hodc chi phi hogt dpng (cu thg d day la doanh thu hoat dpng tdi chinh va chi phi tai chinh), thdi gian phan bd khdng qud 5 nam kg tir ngdy cdng trinh dita vao hogt dgng.
Vi du: Trong giai dogn XDCB cua cong ty X, tdng hgp so lieu chenh lech ty gia hdi dodi (bao gdm cd sd phat sinh trong ky va sd danh gid Igi cdc khoan myc tign tf cd gdc ngogi tf tai thdi dilm cudi ky) la 145 trifu dong, Sd Iifu nay s§ dugc phan logi nhu vdn chii sd hffu vd dugc phdn dnh vao chi tieu 16. Chgnh Ifch ty gid hdi doai (Ma sd 416) thugc phdn B. Vdn chti sd huu tren Bang can doi kg toan.
Sd lieu ndy dugc coi la mdt phdn rigng biet trong vdn chii sd hiru cua doanh nghiep.
Sau khi hoan thdnh giai doan dau tu xdy dung tai cdng ty X, tai sdn da dugc dua vdo sii dung, kg todn tong hgp so lieu tren TK 413 nhu sau:
Tdng phdt sinb Cd (SPSC)- 780 (trieu ddng);
Tdng phdt sinh Ng (IPSN): 580 (frieu ddng).
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S6 lieu fren TK413 vao thdi dilm trudc khi lap Bao cdo tdi chinh dugc xii ly nhu sau:
Budc I: Bii trii sd phat sinh Ng va sd phdt sinh Cd trgn tai khodn nay:
ZPSC - SPSN = 780 - 580 = 200 (frieu dong) Budc 2: Kg toan tiln bdnh phdn bd phan chgnh lech sau khi bu trir vdo doanh thu boat ddng tdi chinh (gid sii thdi gian phdn bo Id 4 nam), mdi nam kg toan ghi nhgn 50 tneu ddng vao doanh thu hogt dpng tai chinh:
NgTK4I3:50(tt-igud6ng) CdTK 515: 50 (frieu ddng)
Trong trudng bgp ngugc Igi IPSN > SPSC, sau kbi bii trir, sd chenh lech se dugc phan bl dan vdo chi phi tdi chinh.
Thii hai, trong giai doan hoat ddng san xuat kinh doanh, chenh Ifch ty gid bdi doai phat sinb tir cdc giao dich, cac khoan muc tien te cd gdc ngogi te dugc hgch toan vao doanh thu hogt dging tdi chfnh hoac chi phi tai chinh.
Vi du: Ngdy 5/4, cdng ty X (mdt doanh nghigp ehuygn kinh doanh cac mat hdng ndng sdn xudt khau, nbap khau) tign hanh thanh todn ng phai tra cbo cdng ty Y ban| tiln giii ngan hdng, sd tien 50.000 USD. Bigt rdng ty gia tai thdi digm phat sinh giao djch Id 21.780 /usD, ty gia xudt quy ngoai tf Id 22.000 /usD, !>• gia ghi sd ctia khoan ng phai tra la 21.000 ^ % s D .
Phdn chenh Ifch phdt sinh frong giao djch tren ddy se dugc kl toan ghi nhdn vao chi phi tai chinh, cu thg nhu sau:
Ng TK 331Y: 1.050 (frieu ddng) NgTK635: 50 (trieu dong) CdTK112: 1.100 (frieu ddng) Trudng hgp phat sinh cac chenh lech dugc ghi nhdn vao doanh thu hoat dgng tai chinh se dugc thuc hien tuong ty.
Thu ba, thdng tu cung dd tdeh bach, cy thi hda viec xii ly chenh lech t^ gid hdi doai trong thdi ky giai thg, thanh ly doanh nghiep.
Cy thg la d giai doan nay, chenh lech ty gia hdi doai phat sinh frong nhiing giao dich bdng ngoai tg ciia cdc khoan muc tiln te cd g6c ngogi te se dugc bach toan vdo thu nhap thanh ly hogc chi phi thanh ly doanh nghiep.
Ngd Thtiy Hd vd Dig Tap chi KHOA HQC & CONG NGHg 133(03)/2: 121 - 124 Cudi cung, xii- ly chenh Ifch ty gid hdi dodi •
phat sinh khi danh ^ia lai cdc khoan myc cd gdc ngoai te vao cudi nam tai chinh dugc theo doi, bii trii trgn TK 413, sau do dugc ghi nhan Id doanh tbu hogc chi phi tai chinh.
Vi du: Cudi nien dp ke toan, cdng ty X tien hanh danh gia lai sd du ciia TK 112 vd TK 331 theo ty gid 22.000 ™^/USD- Bilt rdng:
Sd du TK 112: 1.050 (frigu ddng) (tuang irng vdi 50.000 USD).
Sd du TK 331: 430 (trigu dong) (tuang irng vdi 20.000 USD).
Ke toan cdng ty se tign hanh cdc budc cdng viec sau:
Budc 1; Danh gia Igi sd du cua tirng tai khoan cd gdc ngogi t f .
Sd danh gid lai ctia TKl 12 la:
50.000 ^^° X 22.000 ™^/USD = 1.100 (frif U dong) So danh gia lgi ctia T K 3 3 1 la;
20,000 ^^° X 22.000 ^USD=440 (frif u ddng) Budc 2: Tinh ra chenh lech do ddnh gia lai cac TK cd goc ngoai tf:
Chgnh Ifch ciiaTKl 12 la:
1.100-1.050 = 50 (trieu dong) Chgnh lech cua TK331 Id:
4 4 0 - 4 3 0 = 10 (trieu dong)
Budc 3: Phan anh chgnh Igch do ddnh gia lai trenTK413:
(1) Ng TK 112: 50 (trieu dong) CdTK413: 50 (trifu dong) (2) NgTK 413: 10 (frieu dong)
CdTK 331:10 (frieu ddng)
Budc 4: Tien hdnh bii trir chgnh lech tren TK413 va ghi nhan vdo doanh thu boat dgng tai chinh.
NgTK 413: 40 (trieu ddng) CdTK 515: 40 (trifu ddng)
Trudng hgp phai ghi nhdn vao chi phi tdi chinh sg duoc thyc hifn tuang ty.
Nhirng khac biet
M$c dil dugc xay dung, ban hdnh bdm sat chuan myc ke toan Viet Nam sd 10, ddng thdi da khac phuc dupc nhumg vudng mde ciia thong nr 201/2009AT-BTC, nhung thdng tu 179 vdn ton lai mpt sd digm khde biet so vdi VAS 10.
Phai kg dgn khac bift ddu tien la thdng tu 179 da dua ra quy dinh vg ty gia danh gia lai sd du ngoai te cudi ky kg todn, do la ty gia mua vdo ciia ngan hdng thuang mgi nai ma doanh nghiep md tdi khoan cdng bd tai thdi digm lap bdo cdo tai chinh.
Vi du: Cuoi nign do kg todn, cdng ty X tien hanh ddnh gia lai sd du ciia TK 112 vd TK 331 theo ^ gia tai thdi digm cudi ky. Biet rang:
Sd du TK 112: 1.050 (trigu dong) (tuang inig vdi 50.000 USD).
Sd du TK 331: 430 (trieu ddng) (tucmg umg vdi 20.000 USD).
Ty gid giao djch binh quan lien ngan hang do Ngdn hdng nhd nude Vift Nam cdng bd tai tbdi dilm nay la 21.750 ™ % S D
Ty gid mua vdo ciia ngan hang thuang mgi nai ma cdng ty md tai'khoan cdng bo tai thdi dilm nay Id 22.000 ™ % S D
Theo QD 15/2006/QD-BTC vd VAS 10, thi kg todn se sur dyng ty gia 21.750 ™^/USD dl ddnh gia lai sd du ciia TKl 12 va TK331 (dang de cap den frong vi dy).
Cdn theo thdng tu 179/2012, thi kg toan se sii dung ty gid 22.000 ™ % S D dl ddnh gia lai so du ciia 2 tdi khodn tren.
Bgn cgnh dd, thdng tu cdn dua ra hudng dan trong trudng hpp nhCrng ngogi te ma N^dn hdng Nhd nude Viet Nam khdng cdng bd ty gia quy ddi; Trudng hgp doanh nghiep md tai khodn tgi nhieu ngan hang thuong mai cd cdng bd ty gid ciia ddng ngoai te dd; Vd trudng hpp ngan hang thuang mai noi doanh nghiep md tai khoan khdng cdng bd ty gid ciia ddng ngogi te can quy ddi. Cu the nhu sau:
Trudng hgp doanh nghiep md tdi khoan tai mdt ngdn hdng thuang mai cd cong bo ty gid ctia ddng ngoai te dd thi khi quy ddi thyc hien tbeo ty gia giao djch cita ngdn hang thuang mgi md doanh nghiep md tai khoan tai thdi digm ddnh gia lai sd du cdc khoan myc tign te cd gdc ngogi te cudi ky.
Trudng hgp doanh nghiep md tdi khodn tai nhieu ngdn hang thuang mai co cdng bd ty gid ciia ddng ngoai te dd thi kbi quy ddi thyc hien theo ty gia giao dich binh quan ciia cac ngdn hang thuang rnai ma doanh nghiep md tdi khoan tai thdi digm danh gia lai sd du cac khoan myc tien te cd gdc ngogi tf cudi ky.
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Ngo Thiiy Hd vd Dtg Tap chi KHOA HQC & CONG NGHE 133(03)/2: 121 - 124 Trudng hgp ngdn hdng thuang mai nai doanh
nghigp md tdi khoan khdng cd cdng bo ty gia cCia ddng ngoai te dd thi khi quy ddi thuc hifn thdng qua ty gia ciia mgt sd dan vi ngoai te chii yeu md Ngan hang Nhd nude Viet Nam cdng bd theo ty gid giao djch binh qudn cua cdc ngan hang tai thdi diem danh gia lai sg du cdc khoan myc tien te cd gdc ngoai te cudi ky.
Khdng chi cd nbu vay, thdng tu cdn dua ra hudng din xti ly chenh lech ty gid hdi doai do danh gia lai sd du ngoai tf cudi ky ke todn bao gdm ca quy, ban nign va nam. Cy the nhu sau: Cudi ky kg todn, doanh nghiep phdi danh gia lai sd du cac tdi khodn (tien mat, tien gui, tien dang chuyen, cac khoan ng phai thu, ng phdi fra) cd gdc ngogi te ra ddng Viet Nam theo ty gia quy dinh. Khodn chenh lech ty gia hdi dodi do viec ddnh gid lgi so du cudi ky sau khi bit trir chgnh lech tang va chenh lech giam trgn TK413, sd chgnh lech cdn lai dugc hach todn vao doanh thu boat dpng tdi chinh hodc cbi phi tai cbinh frong ky,
Doanh nghiep khdng dugc chia lgi nhugn, tra cd ttic tren lai chgnh lech ty gid do ddnh gia lai sd du ngogi te cudi ky ke toan ciia cac khoan myc tien te cd gdc ngogi te.
KET LUAN
Mac dil thdng frr 179/2012/TT-BTC da khde phyc dugc nhieu han chg cua thdng tu 201/2009/TT-BTC, da gdp phdn dua Chudn
muc kg todn so 10 ap dyng vdo thuc te linh hogt ban, song thdng tu 179 ciing khdng thi trdnh khdi nhung vuong mac frong qua frinh thuc bien. Cung nhd thdng tu 179, cac doanh nghigp ndi chung, cac nba ke todn ndi rieng dd gap nhilu thudn lgi ban trong viec xix \y cac chgnh lech ty gia phat sinh fren thyc te, Tuy nhign, de cd the tign gan hon vdi chudn muc kl todn Qude tl, thu b^p khoang cdch giiia kg toan Viet Nam vdi kg todn quoc tl, chde chdn thdng tu 179 sau khi hoan thanh nhiem vy ciia minh sg dugc thay the bdi mgt thdng tu mdi phu hgp ban.
T A I L I E U THAM K H A O [1]. Bp Tdi chinh (2006), Chi d^ ke lodn doanh nghiep, quyin I, hi thong tdi khodn ke todn, NXB Tdi chinh.
[2], Bp tai chinh (2005), Chudn muc kitodn sd 10, NXB Tai chfnh.
[3]. Bo tdi chinh (2012), Thong tu 179/20i2/TT- BTC ngdy 24/10/2012 - Quy djnh vl ghi nhan, ddnh gid, xis ly cac khoan chenh Ifch ty gid hoi dodi frong doanh nghiep, NXB Tai chinh.
[4]. PGS, TS Vo van Nhi (2009), Ki todn tdi chinh doanh nghiep, hu&ng ddn ly thuyit dc thuc hdnh theo chi dp vd chudn muc ki lodn Viet Nam, NXB Tai chinh.
[5]. QuIc hpi nude CHXHCN Vift Nam khoa XI, kJ- hpp thir 3 (2003), Ludt KI todn, NXB Thing kfi.
[6], T6ng cyc Tbul (2009), Ludt thui thu nhSp doanh nghifp, NXB Thing ke.
SUMMARY
TREATING EXCHANGE RATE DIFFERENCE - CONCORDANCE AND DIFFERENCES BETWEEN THE CIRCULAR 179/2012/TT-BTC WITH THE VIETNAM ACCOUNTING STANDARDS NO.IO
Ngo Thuy Ha *, Duong Huong Lam University of Technology- TNU The treatment of exchange rate differences in the transaction of business relating to foreign currency is not a simple matter. Besides, the legislation a guide when are applied in practice exist many conUoversial matters. Therefore, this article refers to the concordance and differences between the Circular 179/2012/TT-BTC dated 24,10.2012 of the Minister of Finance with the Viemam Accounting Standards No.lO - Influence of changing in foreign exchange rates (VAS 10), to help businesses and accountants freating exchange rate differences is more favorable.
Keywords: Vietnam Accounting Standards (VAS). foreign currency. Exchange rate, monetary Items are the source of foreign currencies, exchange, an accounting year, accounting currency, revaluation, financial revenue, financial costs.
Ngdy nhdn bdi- 01/02/2014; Ngdy phdn biin- 20/02/2014; Ngdy duyet ddng- 03/4/2015 Phdn blin'khoa hoc: ThS Phgm Thi Mai Yen - Tru&ng Dgi hpc Ky thudl Cong nghiip - DHTN Tel: 0903222499: Email ngothuyh
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