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TONG COIVG TY T H E P VIET l^AM
ThS. DAO MANH HUY*
T
dng cdng ty Thlp Viet nara (VNSTEEL) dflpc thinh lap theo quyet dinh so 255/TTg ngiy 29 thdng 4 nam 1995 cua Thu tfldng Chinh phu trin cd sd hpp nhat Tdng cdng ty Kim khi va Tdng cdng ty Thep Vift Nara.
Cd ciu td chflc cua Tong cdng ty theo md hinh "cdng ty m? - cdng ty eon" bao gdm cdng ty ra? va he thdng cdc cdng ty con, cdng ty lien kit hoat ddng sin xuat kinh doanh rdng khdp cd nfldc. Bin t h i n cdng ty rae cung ed rad hinh td chflc rat phflc tap, khdng chi ddn thuan chuyen bilt vl hogt ddng dau tfl tii chinh m i bao gdra ei hogt ddng sin xuit kinh doanh,
nen md hinh cdng ty m? cfla tdng cdng ty bao g6m e i ddn vi bach toin dpc lap va bach todn phu thude. Do i n h hfldng bdi rapt sd d i e thu eua nganh nfn cie dPn vi trong hf thdng cua tdng cdng ty cd sfl lien kit chgt chl v i phy thupc lan nhau trong cac hogt dpng sdn xuat kinh doanh.
Hifn nay, Tdng cdng ty cd 15 cdng ty con v i 31 cdng ty lien kit. Chinh sU phflc tgp ve cP cau td chflc v i boat ddng d i i n h hfldng Idn d i n td chflc cdng t i c ke t o i n cua toin tdng cdng ty ndi chung v i cdng t i e ke toin lap bao cdo tii chinh (BCTC) hpp nhat ndi rieng. D l l i p BCTC hpp nhit thi mdt trong nhflng ylu ciu quan trpng l i vifc phii loai trii hodn toan dflpc cic giao djeb ndi bd trong toin hf thdng eua tdng cdng ty, Thflc t l k h i o
sat cho thay so Iflpng va quy md eua cac giao dich ndi bd trong tdng cdng ty khd ldn. Do dd, n l u cic nghilp vu xfl ly logi trfl cdc giao dich ndi bd khdng chinh xic v i day dii se lam cho thdng tin t i i chinh dflpc trinh biy tren BCTC khdng phdn dnh diing thflc tl, khich quan, nhat l i thdng tin v l doanh thu va loi nhuan eua don vi, tfl dd i n h hfldng din quylt dinh cua cac ben cd hen quan, trong do cd cdc quyet dinh quan ly dilu hanh cua ddn vi, C i e giao dich npi bp cua tdng cdng ty cd the dfldc khdi qudt nhfl sau:
C o n g t\' m e
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4
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*Tradng Dgt hoc Lao dgng - Xd hdi
N CtfU KHOA HQC KIEM T Q A N I Sfl 89+90 • thing 3+4/2015 | 45
Z': LY LOAN D E : ; THi;C T I E N _
Nhu viy cic giao dich npi bd ed t h l phit sinh gifla:
(i) Cdc dpn vi trong cdng ty me (1);
(li) Cdng ty me vdi cac cdng ty con (2);
(iii) Cdc cdng ty con vdi nhau (3);
C i c giao dich loai (1) i n h hfldng d i n thdng tin va cie khoin muc tren BCTC tong hpp ciia cdng ty me, giao dich logi (2). (3) i n h hfldng din cac thdng tin va khoin muc trin BCTC hpp nhat.
Cie giao dich npi bp trong hf thdng cua tong cdng ty thdng thfldng liln quan din cic nghilp vu mua bin, thanh ly vgt tfl, hang hda, dich vu va tdi sin ed dinh. Cie nghiep vy niy thfldng i n h hfldng den nhilu khoin myc trin BCTC hdp nhit nhfl: Doanh thu ban bang va cung cap dich vy, gii vdn hing bdn, doanh thu boat ddng tai chinh, ehi phi tii chinh, Idi nhuan sau thui, chi phi t h u i thu nhgp hoin lai. cdng np phii thu, phdi tri, hing tdn kho, til sin ed djnh... Cic giao dich ndi bp trong bf thdng cua tong cdng ty chu ylu bao gdm:
- Giao dich mua b i n eac ehung logi vit tU, nguyen vit lieu dau vao phuc vu eho hogt dpng san xuit thep nhfl: than dif n cUc, gang, ggeh chiu Ifla, bpt vfla, true ein, binh rang... Cdc loai nguyen vit lifu niy thfldng do cdng ty m? hogc do cie don vi kinh doanh thflong mai trong he thdng mua tfl cie ngudn hang trong nfldc hoic nhgp khau de b i n cho eac don vi trong he thdng ed
hogt ddng sin xuat thep.
- Giao dich mua ban thanh pham: Giao djch niy thfldng l i cie giao dich mua b i n cie sin pham dau ra nhfl thep cudn, thep thanh. thep t i m , thep hinh... Giao djch n i y phdt sinh chu yeu do cic dOn vi s i n xuit bin eac sin pham cua minh cho c i e ddn vi thflOng mai dl tieu thy tren thi trfldng.
Cac giao dich n i y chiem ty trpng ldn nhat trong eac giao dich ndi bd v i dnh hfldng d i n khoin muc doanh thu, gii vdn. lpi nhuan npi bd, thue thu nhgp hoin lai.
Bin canh do, khi phit sinh cie giao djch mua b i n vit td, hing hda gifla cdc ben cd the dan din phdt sinh khoin Iii b i n hang tra chim do ben raua nO qud thdi hgn thanh todn quy dinh trong hdp ddng da ky kit.
- Ngoii ra eon cd the ed cdc giao dich ndi bd khac nbU: Giao dich mua b i n TSCD, eho vay.. Tuy nhien, cic giao dich nay thfldng chilm ty trpng thap trong cic giao dich npi bd.
De logi trfl eie giao dich npi bd khi lap BCTC h ^ nhat, cdng ty me d i xay dflng quy trinh hPp nhat BCTC v i ban h i n h hf thdng cie bilu mau cbi tilt de thu thip thdng tin v i sd lieu ve cic giao dich ndi bp. Thdng tin sd lilu vl cac giao dich ndi bd dflpc ede dpn vi tdng hop theo mau trin "Bdng k l ehi tilt so 03a v i Bing ke chi tilt sd 03b".
TONG CONG TY T H £ P VT£T NAM - CTCP C 6 N G TYCO PHAN...
I Bieu03a/BCHN|
BANG KE CHI TIET H A N G TON KHO MUA TRONG Hf THONG TONG CONG TY (Md chi tiet theo tflng ddn vi trong Phu luc)
1. Mua cua: cdng ty...
TT Tin vit tfl hing boa tdn kho
Chi tilt theo NVL, CCDC, Hing hoa...
Don vi tinh
Tdng Tri gia hing mua vio trong ky Sd Iflpng
Thanh tiln
Tinh hinh tdn kho din cudi kj' Tdn kho
Sd lUPng
Thinh tien
Tdn trong s i n pham dd dang Sd Ifldng
Thinh tiln
Tdn trong thinh pham Sd Ifldng
Thinh tien
Ghi chii
Ghi ehu: Ldp biiu ndy khi cd giao dtch mua nguyin vdt lieu, CCDC, hdng hod ....vdi cdc ddn vi trong hi thdng Toni Cong ty.
' TSng cdng ty Thip Vi^t Nam (2006) 'Quy Irinh hdp nhdi BCTC theo chudn mUc ketodti Yi&t Nam"
S ls589+90-lhing3+4y2015 I NGHlfiN CtfU KHOA HpC K | £ M T O A N
TONG C O N G T Y T H E P VIET NAM - CTCP C O N G T Y CO PHAN...
BANG K J C H I T I E T H A N G TON KHO MUA TRONG HE THONG TONG CONG TY (Md chi ti^t theo tifng ddn vi tiong Phu luc)
TT A
Hoa ddn/ Hop dong
B
So C
Ngay D
Chi Tieu E
Bandi So litong
I
Gia von 2
Doanh thu
3
Lai/Lo 4=3-2
Ghi chu: Ldp biiu ndy khi cd giao djch bdn hdng hda, thdnh phdm, nguyen vdt biu... vdi cdc ddn vi trong he thdng Tong Cdng ty
Trin ca sd eac s6 lieu v i thdng tin m i cic dpn vi trong he thdng cung cap va gfli vl, cdng ty me Igp bing tdng hpp sd Ueu v i thflc hien logi trfl eie giao dich ndi bp. De cac but t o i n d i l u chinh dflpc thflc hiln chinh xic, toin bd vat tfl tdn kho tfl cic giao dich ndi bp se dflpc theo ddi chi tilt tren tflng khoin myc nhfl. khoin myc nguyin vgt Hiu, s i n pham dd dang, t h i n h pham, hing hda, h o i c chi phi xiy dflng eO b i n dd dang...
Trfldng hpp nguyen vat lifu mua v l d l s i n xuat m i cdn tdn trong s i n pham dd dang v i trong t h i n h pham phii quy ddi gii tri sin pham dd dang va gid tri t h i n h pham ve gii tri nguyen vat lieu chinh theo he sd quy doi He so quy ddi dflpc xic dinh dfla theo dinh mflc h o i c thflc t l binh q u i n nam gid tri nguyin vit lieu chinh can dimg d l cho sin xuat sin pham dd dang v i t h i n h p h i m . Ngoii ra, do khdng theo ddi dflpc ehinb xic gii tri bing tdn kho ben mua d i bdn ra ngoai hf thdng nen trong kf tilp theo k l t o i n ludn gii dinh toan bd sd b i n g ton kho nam trong kho eua cic ddn vi ky trflde dflpc b i n h i t ra ngoai hf thdng v i eie but todn dilu chinh se dfla tren so lieu tdn kho cudi ky lap bao cao.
Can cfl v i o sd lifu trin Bilu 03b, sau khi tdng hpp ke todn se d i l u chinh logi trfl toin bd doanh thu gid vdn ndi bd theo djnh khoan:
No TK "Doanh thu bdn hing v i cung cip dich vy"
Np TK "Thu n h i p khde"
Cd TK "Gid vdn hang bin"
Can cfl vio so lieu tren Bieu 03a, sau khi tdng hpp sd heu ke toin lap but toin dilu chinh loi nhuan chfla thflc hifn, ghi:
No TK "Gid vdn hang bin"
Cd TK "Hing tdn kho"
Sau do dilu chinh i n h hfldng thue thu n h i p doanh nghiep (TNDN) do loai trfl Ipi nhuan ehfla thflc hifn trong gid trj hang tdn kho cuoi ky v i hoan n h i p thue TNDN h o i n lai phit sinh tfl thui, ghi:
Np TK "Til sin t h u i TNDN hoan lai"
No TK "Chi phi thue TNDN h o i n lai"
Cd TK "Lpi nhugn sau t h u i ehfla p h i n phdi"
Dilu chinh dnh hfldng eua logi trfl Iii chfla thflc biln den Ipi ich cua co ddng khdng Idem soit (NCI) trong giao dich cdng ty eon bdn eho cdng ty me v i cie cdng ty con khic, ghi:
Np TK "LPi ich NCI"
Cd TK "Lpi nhuin sau t h u i NCI"
Dieu chinh iPi n h u i n ehfla thflc hien n i m trUde, n i m nay thflc hiln, ghi:
Nd TK "Lpi n h u i n sau t h u i chfla phdn phdi"
Cd TK "Gid vdn hang bin"
2 jsigiv 22/12/2014. B^ Tdi chinh da ban hdnh Thdng ti/so 202/2014/TT-BTC hUdng d4nphUdngphop Mp vd trinh bdy Bdo cdo tdi chinh hdp nhdt th the Thong tUsS I6i/2007/TT-BTC. thdng tii nay dd sH dung ihudt ngQ 'Ldi ich ciia codong khong kiem sodt" thay thi cho thuat nga "Ldi ich cita cSdonglhieusS"-
NGHlESCLt'KHOAHpCKlgMTOAN I So89+90 - lhang3+4/20iS | 4
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Hiln nay, mpt khd khan Idn nhat trong cdng tic loai trfl giao djch trong npi bd tdng cdng ty l i viec kiem sodt sfl trung thflc va hpp ly cua so lifu do cac don vi trong hf thdng tdng hpp gfli ve cdng ty ra?. Ve nguyen tac thi thdng tin so lifu do ben mua eung cap phii khdp dung vdi sd lifu cua ben b i n va ngUpe lai. Tuy nhien, thUe t l cdng t i c lip BCTC hpp nhat tai tdng cdng ty eho thay sd lifu cac don vi gfli v l thUdng ed sfl chenh lech khi tiln binh ddi chilu, kilm tra cheo gifla ede dOn vi. Trong khi dd Bp phgn lap BCTC hpp nhit tai cdng ty me thfldng khdng ed day du thdng tin de dinh gia, xic dinh tinh trung thflc vi hpp ly cua sd lifu v i thdng tin ma don vi b i o cio. De xfl ly eie chlnh Ifch phdt sinh bp phgn lgp BCTC hpp nhat tai cdng ty me se yeu cau cic dPn vi tU ddi chilu vdi nhau d l phit hien ra eie sai sdt vi dilu chinh sd lifu cho khdp dflng gifla cdc b i o cio. Do do co t h l xay ra trfldng hop cac ddn vi cung thdng nhat vdi nhau dilu chinh sd lieu dam b i o sd lieu gifla cdc b i n cd sfl khdp dung mac dii nhflng sd lifu n i y chUa thflc sfl chuan xic. Dieu nay dan den hgu q u i Ii lam giim chat lupng thdng tin dflpc trinh bay tren BCTC hpp nhit do cdng ty m? da sfl dung sd lieu cdn sai sdt de lip BCTC hpp nhat.
Chuyen ddi md hinh boat ddng tfl md hinh Tdng cdng ty 91 sang md hinh "cdng ty me-edng ty con" dat
ra nhilu van d l mdi cdng tie k l toin trong do cd eie van de lien quan den cdng tdc lap BCTC hpp nhdt. Qua k h i o sit thflc te cdng tie lip BCTC hpp nhat tai dpn vi, tie gii di tgp trung he thdng hda cic logi ^ao I dich ndi bd vi phin tich bdn chit eua tflng logi giao dich trong moi quan he vdi bao cio tii chinh tdng hpp v i b i o cdo tii chinh hpp nhit.
Bin canh do, bii viet ciing chi ra nhflng nhfloc diem cdn tdn tai trong vife xfl ly giap djch npi bp de tdng cdng ty cd nhflng bien phdp khac phuc n h i m giup cho cdng tic lip BCTC hpp nhat tai VNSTEEL dflpc thflc biln mpt each dung dan v i phii hdp vdi quy dinh. Day l i mpt ylu to quan trpng gdp phan cung cap thdng tin mpt cich day du v i trung tbue khi l i p BCTC tdng hdp v i BCTC hgp nhat tai VNSTEEL.
DANH MUC TAl LIEU THAM KHAO 1 TSng cdng ty Thep Viet Nam (2013). "Dih ll
Tong cdng ty Thep Viet Nam - CTCP".
2 Tong cdng ty Thep Viet Nam (2006) °Qt*y trinh hdp nhdt BCTC theo chudn miic kitodn Viet Nam".
3 Bo Tdi chinh (2007). Thdng tU hudng ddn thUc hien 16 chudn mUc ke todn ban hdnh nam 2001, 2002, 2003 cda Bg Tdi chinh.
i Ngd Thi Chi, TrUdng Tht Thdy Li Vdn Lien, I
"Lap BCTC hdp nhdt theo chudn miic ke todn \ Viet Nam - VAS25" NXB Tdi chinh, Hd Ndi.
5 Ken Leo, John Hoggett, John Sweeting I
"Company Accounting (2011)", 9th Edition.
l-thing3+4/20l5 I NGHIEN CLl KHO\ H Q C K I ^ T O A N
