( So4(69).2009 )
NGHIEN CLTU - TRAO 001
r r •\
Mot so y kien ve trich lap va xu* ly
phong giam gia hang ton kho tai doanh nghiep Viet Nam
T h e o t h d n g t u 13/2006/TTBTC cua Bg Tdi Chfnh ban hdnh ngay 27/02/2006, viec trich lap dy phdng gidm gid hdng tdn kho la dl giup cho cdc doanh nghiep cd ngudn tdi chinh de bii dip ton that ed the xdy ra trong ndm tai chinh, bdo ddm cho cdc doanh nghi?p bdo toan dugc von va phdn dnh gid trj vat tu, hang hod ton kho khdng cao hon gid thj trudng tai thdi dilm lap bdo cdo tai chinh. Tuy vay, sau mdt so ndm thyc hien, thyc tl da cd mgt sd bat cdp can dugc xem xet vd hudng dan lai de ddm bdo tinh thong nhit giiira chfnh sdch tai chfnh vdi chi do kl todn, tfnh phii hgp giu-a ly luan vd thyc tl.
• * ! . : • ::^uh'.- ••/',) r " . - ' ] : - , ; ••:
sd kl todn cao hon gid trj thuan cd the thyc hien dugc khi chiing dam bao dugc 2 dilu kien:
- Cd hod don chimg tir hgp phdp hoac cd bdng chimg de chimg minh gid vdn cua hang ton
kho , . , . , . , , , • • . . •;,..,
- La vat tu hdng hod thuge quyIn sd hiJu ciia doanh nghi?p tai thdi diem lap bdo cdo tai chfnh.
Vdi nguyen vat lieu: chi lap khi gid bdn ciia sdn phim (dugc che tao tir nguyen vat lieu cd gid trj thuan nhd hon gid gdc) bj gidm gid so vdi gid gdc.
Cung theo t h d n g tu 13/2006/TT-BTC, mirc trfch lap dy phdng dugc xdc djnh nhu sau:
Ths. Nguyin Thj B^ch Duvng
phf tieu thy sdn pham (neu cd) Viec xdc djnh ddi tugng lap dy phdng doi vdi thanh phim, hang hod ton kho la hoan todn hgp ly, nhung ddi vdi nguyen vat lieu, cdng cy, chi phf sdn xuat va djch vy dd dang cudi Id khdng hgp ly vd khdng phii hgp vdi thyctl.
- Doi vdi nguyen vat lieu, cdng cy: Doanh nghi?p mua ve la dl sdn xuit, khdng phdi de bdn ra, do vay viec xdc djnh gid trj thuan cd thi thyc hi?n dugc theo cdng thuc dtren la khdng thue tl.
Khi da khdng ban ra thi khdng can xdc djnh gid ban ude tinh va chi phi de bdn ra, do vay cung khdng cin lap dy phdng gidm gid
Uji
Mirc dy phdng gidm gid vat tu hang hod
Lugng vat tu hang hod thyc tl ton kho tai thdi diem lap
BCTC . ;
Gid goc hang ton kho theo so
kl todn
Gid trj thuin cd the thyc hi?n dugc eiia
hang ton kho iifiofii nrii) ofio
Thir nhat, Vi doi titcmg trich
tgpduphong:Theo thong tu 13/2006/TT- BTC, doi tugng dugc trfch lap dy phdng Id nguyen vat lieu, dyng cy dimg cho sdn xuat, vat tu, hang hod, thanh phim tdn kho, sdn phim dd dang, chi phi djch vy dd dang (ggi chung la hang ton kho) ma gid goc ghi tren
Trong do:
- Gid goc bao gdm chi phf mua, chi phf chi bien vd cdc chi phf cd lien quan trye tiep khdc theo CMKT sd 02 " Hang ton kho"
- Gid trj thuin cd thi thyc hi?n dugc (gid trj dy kien thu hdi) la gid bdn \idc tfnh da loai trir chi phf
de hodn thanh sdn pham va chiddi vdi nguyen vat lieu, cdng cy.
Khi xuat nguyen vat li?u diing cho sdn xuat sdn phim, ke todn cd thi dp dyng mgt trong 5 phuang phdp (Quyet djnh
15/2006/ QD- BTC ngay 20/03/2006 cua Bg tdi chinh)
- Nhap trudc- xuit trudc - Nhap sau- xuat trudc
T a p chf nghien cufu Tdi chfnh k e ' t o d n < ^ i
NGHIEN CLTU - TRAO 001 ( So 4(69)-2009 )
-Giddfch danh
- Gia binh quan gia quyen -Gid hach toan
Nhu vay, neu nguyen vat lieu tdn kho cd bj giam gia thi trj gid vdn thyc te ciia vat tu xuat kho se giam, khi dd chi phf nguyen vat lieu se giam, gid thanh thyc te ciia san pham cung giam tuong img, do dd doanh nghiep cd cdn eir de giam gia ban san pham la hoan toan hgp ly. Mat khdc, nguyen tdc gid gdc cua ke todn yeu cau ke toan phai phan dnh trj gia vat tu theo gia gdc va doanh nghiep khdng dugc tuy tien thay ddi, do vay viec xac djnh gid trj thuan ddi vdi nguyen vat lieu, cdng cu la khdng phii hgp vdi nguyen tdc cua ke todn khi chua cd quyet djnh ciia cap cd tham quyen.
Cudi ciing, neu lap dy phdng giam gia ddi vdi nguyen vat lieu, cdng cy cd gia trj thuan cd the thuc hien dugc thip hon so vdi gid goc ma san pham dugc lam ra tir cdc loai vat tu nay cung bj giam gia thi rd rang kl toan se lap dy phdng triing lap:
- Lap dy phdng giam gid cho nguyen vat lieu da ciu thanh san pham bj giam gia
- Lap dy phdng gidm gid cho thanh pham dugc lam ra tir nguyen vat lieu, cdng cu cung bj giam gia
Nhu vay, cd mdt lugng san pham bf giam gia se dugc lap dy phdng 2 lan: mdt lin cho nguyen vat lieu de lam ra nd va mgt lan cho ban than san phim dugc lam ra
Vdi y nghTa dd, can loai bd nguyen vat lieu, cdng cu ra khdi ddi tugng lap dy phdng gidm gid hang ton kho.
- Ddi vdi chi phi sdn xuat, djch vudd dang:
Da la san pham dd dang thi co ban khdng the ban ra dugc. Vf du: Doanh nghiep san xuat gach ngdi khdng the ban gach ngdi chua nung. Doanh nghiep sdn xuat ban ghe khdng the bdn chan ban, chan ghe, Doanh nghiep sdn xuat quan do khdng the bdn quan, do chua may xong hoan chinh... Mat khdc, khi cdn Id sdn pham dd dang thi mirc do dd dang rit khdc nhau, cd sdn pham hoan thanh mirc do cao, cd sdn pham hodn thanh muc do thap va khdng phai san pham dd dang nao cung quy ddi ve sdn pham hoan thanh tuong duong dugc (vi du: liia non, ngo non ngodi ddng..), do vay khdng the xdc djnh dugc lugng tdn kho cua sdn pham dd dang. Vdi y nghTa dd, chi phf san xuit dd dang vd djch vu dd dang khdng thi la ddi tugng de lap dy phdng gidm gid hang tdn kho. Nhu vay ddi tugng lap dy phdng giam gid hang tdn kho chi gidi han d thanh phim, hang hod tdn kho dugc phan dnh d tai khoan 155, tai khoan 156 ciia ke todn ma thdi
Khi trfch lap dy phdng, kl todn se hach todn nhu sau:
Ng TK 632 (Gid von hang ban)
Cd TK 159 (Dy phdng giam gia hang tdn kho)
Thir hai, Ve xir ly khodn du
phong:
Theo thong tu 13/2006/TT- BTC, khodn dy phdng gidm gia hang tdn kho dugc xu ly nhusau:
- Tai thdi diem lap dy phdng:
Neu mudn trich lap dy phdng cua ndm ke hoach Idn hon so dy phdng da lap d ki trudc cdn lai thi doanh nghiep trich lap bd sung sd chenh lech do vd ghi:
NgTK 632 gid v6n hang bdn) C d T K 159 (Dy phdng giam gid hang ton kho)
- Neu muon trich lap dy phdng nhd ban so da trich lap cdn lai cua ki truac thi doanh nghiep phdi hoan nhap dy phong vake todn ghi:
N g T K 159 (Dy phong giam gid hang ton kho)
Co TK7II(Thu nhap khdc) De dam bao nguyen tdc nhat qudn cua kl todn va cung la phii hgp vdi thyc t l qudn ly, khi lap dy phdng, ke todn da hach toan vao gid vdn hang bdn thi khi hodn nhap dy phdng, ke toan phdi ghi gidm gid v6n hang bdn theo but todn:
NgTK 159/CdTK 632 Viec ghi so nhu tren cdn ddm bao tfnh thong nhit giO-a chinh sach tai chinh voi che dg ke toan, tao dieu kien cho nhClng ngirdi lam cong tdc ke todn t^i doanh nghiep de van dyng trong vi?c hach todn cua minh.
Thu" ba, Viec hach todn khi xir ly huy bo ddi vai vgt tu, hdng hod dd trich lap du phdng gidm gui hdng ton kho
C u n g t h e o t h o n g tu
Tap chf nghien cufu Tdi chfnh ke'todn
( So4(69).2009 )
NGHIEN CLTU - TRAO DOIU/2006/TT-BTC, ddi vdi hang tdn kho do het ban sir dung, mit pham chat, hu hdng... khdng cdn gid trj sir dyng dugc Hgi dong cd tham quyen xir ly, mirc ton that dugc xdc djnh la chenh lech giQ-a gia gdc ghi tren sd ke todn vdi gid trj thu hdi do thanh ly (do ngudi gay ra thiet hai din bii, do bdn
thanh ly..) thi sau khi dugc bii ddp tir ngudn dy phdng giam gid hang tdn kho, sd chenh lech thieu dugc hach todn vdo gid vdn hang bdn ciia doanh nghiep. Khi trfch lap dy phdng, ke todn da hach todn vdo gid vdn hang bdn, nhu vay xir ly hach todn trong trudng hgp xir ly buy bd nhu tren lai Id
triing lap. Trudng hgp tren, nen hach todn vdo chi phf khdc (hach todn vdo TK 811) hoac vao chi phf qudn ly doanh nghiep (hach todn vao TK 642) thi se phii hgp hon cd ve ly luan cung nhu ve thyc te.
Hoan thien i^hung phap ly...
C Tiep theo trang 40)imviittq
- Don gian hda qui trinh dang ky va cip giiy chung nhan dau tu nhim thuc diy vd tao dieu kien thuan lgi cho hoat dgng dau tu.
-I- Gidm bdt cdc thu tyc dang ky diu tu ddi vdi cdc nha dau tu nudc ngoai. He thdng dang ky va chung nhan hien hdnh gay ra nhilu rang huge ddi vdi cdc nha dau tu vi nd yeu cau tat cd cdc dy an hoac chinh sira, md rgng dy dn diu phdi dugc chfnh phii cho phep. Qui djnh nay ban chi cdc nhd diu tu va td ra khdng can thilt khi cdc chiirc ndng gidm sdt tdng thi va gidm sat nganh dugc thyc hien mgt cdch lanh manh.
+ Tdng cudng djch vy cap dja phuang, triln khai md hinh mdt cira: Sd kl hoach vd diu tu tinh, Ban qudn ly cdc khu cdng nghiep phdi trd thanh giao dien ddi thoai chinh giQ-a nhd diu tu vd nha nudc. Do dd, cdc co quan ndy cd thi cung cip djch vy ho trg cho nha diu tu. Cdc djch vu nay can dugc tdng cudng nhieu hon nu-a nhd vi?c thanh lap co quan mdt cira, chuyin din vai trd dieu tiet va gidm sdt ciia sd ke hoach va
diu tu tinh sang vai trd ho trg vd thuc diy cho cdc nhd dau tu.
+ Ddm bdo tinh nhat qudn trong gidm sdt dieu tiet dau tu nudc ngoai giQra cdc tinh thanh ciia Viet Nam: Vi?c phan cap giay chiing nhan ddu tu cho chfnh quyIn dja phuang da tao ra sy khdng nhit qudn trong viec dp dyng Luat dau tu tai cdc dja phuong do chua cd hudng dan cy thi va nang lye hanh chfnh, tfnh chuyen nghiep giQ^a cdc tinh thanh la khdc nhau, thai do ddi vdi cdc nha diu tu tu nhan cung khdng giong nhau. Trong dieu kien nay, chinh quyIn trung uong phdi dam bao cdc qui djnh cua Luat diu tu phai dugc dp dyng nhat qudn.Vi vay, can phdi soan thao cdc cam nang hudng dan chinh quyIn dja phuong thyc thi cac dieu ludt. Cdc cam nang nay phdi cung cip thdng tin vl tinh thin cua Luat va hudng dan vl cdc ngi dung ma Viet Nam da cam kit khi gia nhap WTO, dac biet lien quan din Ijch trinh cam kit cy the ve djch vu.
Ngoai ra, cd thi xay dyng cdc qui
djnh hudng dan cy the dya tren kinh nghiem, cdc qui djnh hdnh chinh da dugc thyc hi?n tai cdc tinh, thanh phdt trien va cd qui md Idn ban lam djnh hudng cho cdc tinh, thanh phd. ,• 5 :>!;?!?
- Diy manh thu hut FDI trong cdc ITnh vyc quan trgng vd thiic day cdc loai hinh FDI mdi ndng ddng.
Chinh phii cd thi can nhac sira ddi mgt so ban che ddi vdi FDI nhim thu hut FDI tilm nang vd nang cao hieu qud kinh doanh trong mdt sd ITnh vyc nhu: vien thdng, dien lye, co sd ha ting giao thdng van tdi, gido dye.
Tdng cudng chat lugng djch vy trong vien thdng, di?n, giao thdng van tdi thdng qua dau tu tu nhan cung Id cdch de Vi?t Nam thu hut FDI vdo cdc nganh diu tu mdi. Chinh phu cin xay dyng chiln luge thuc day FDI nhim thu hut FDI vao cdc nganh mdi ndng ddng nham bd sung cho loai hinh dau tu truyen thdng- nganh sdn xuat phyc vu xuat khau./.
Tap chf nghien cufu Tdi chfnh ke'todn
