Y KIEN TRAO OOI
KE TOAN CHIA L I E N DOANH BANG L d l NHUAN TRlTdC THUE NHU*NG BAT CAP VA H U d N G HOAN T H I E N
•^ Doan Van Anh *
(7^'en doanh dudi hinh thUe "Hoat ddng kinh doanh dugc ddng kiem soat" va "Tai san dugc - ^ ddng kiem soat" la hai trong ba hinh thUe lien doanh ciia doanh nghiep theo quy dinh ciia chuan muc sd 08 - "Thdng tin tai chinh vi nhUng khoan gdp vdn lien doanh". Kit qua ciia hai hinh thUc lien doanh nay cd the tht/c hien chia bang doanh thu, bdng san pham lien doanh hoac bang Igi nhuan trude thud. Hien nay, hinh thUe chia theo doanh thu thudng dugc cac doanh nghiep lien doanh It/a chgn vi nd tUdng ddi ddn gian, phii hgp vdi diiu kien cua cac doanh nghiep Viet Nam.
Hinh thUe chia bang Igi nhuan trudc thui ehua cd doanh nghiep nao dp dung vi nhUng phUc tap trong kidm soat boat ddng va hudng din ciia chd do ki toan hien hanh ddi vdi hinh thUc nay chua day du va phu hgp. Vdi mong mudn gdp phan hoan thien chi do ki toan theo hinh thUc chia bdng Igl nhuan trudc thud, bai viet ciia tae gia da phan tich va di xuat giai phap cu thi, phii hgp cho tUng trudng hgp eiia eae doanh nghiep.
Mpt doanh nghiep khi cd boat dpng dau tu lien doanh vdi mpt doanh nghiep khac thi viec ghi nhan va trinh bay ke toan giao djch nay dupe tuan thii theo quy dinh cCia VAS 08 'Thdng tin tai chinh ve nhUng khoan gdp vd'n lien doanh".
Theo quy djnh eiia chuan muc nay, ed 3 hinh thufc lien doanh, dd la "Hoat dpng kinh doanh dupe ddng kiem soat", "Tai san dupe ddng kiem soat"
va "Cae ed sd kinh doanh dupe ddng kiem soat".
Trong dd, lien doanh dUdi hinh thUe "Cae boat ddng kinh doanh dupe ddng kiem soat" va "Tai san dupe ddng kiem soat" la hinh thUe lien doanh dupc thuc hien tren ed sd eae thanh vien tham gia ciing nhau ky ket hdp ddng de cung thUe hien hoat dpng kinh doanh chung hay hpp ddng chung quyen kiem soat va quyen sd hiiru dd'i vdi mpt hoac nhieu tai san phuc vu cho muc dich cua lien doanh. Dae trung ed ban ciia hai hinh thifc lien doanh nay la vdn dau tu khdng chuyen ra ben ngoai doanh nghiep, day la viec dau tU vao hoat dpng san xuat kinh doanh trong chifc nang ciia doanh nghiep nen cae khoan thu nhap, chi phi phat sinh tU hoat dpng lien doanh nay thupc thu nhap, chi phi eiia boat ddng kinh doanh. Mdi ben lien doanh sif dung tai san cua minh hay tai san lien doanh de thue hien boat dpng kinh
So 29/2009
doanh dugc phan cong va trong qua trinh do, eae khoan chi phi phat sinh rieng cho hoat dpng lien doanh thi ben lien doanh dP phai ganh ehju; ddi vdi cac khoan ehi phi chung (neu cd) thi can cU vao thda thuan cua hpp ddng de phan chia cho cac ben gdp vdn. Ket qua chia lien doanh cd the la doanh thu, la san pham eiia lien doanh, cung ed the la Ipi nhuan cudi cung.
Trudng hpp chia lien doanh b l n g lpi nhuan eudi cung xay ra khi mpt ben lien doanh vdi tU each phap nhan cua minh thuc hien cac boat dpng chung ciia lien doanh, tap hpp chi phi san xua't kinh doanh thuc te phat sinh, tinh gia thanh san pham, td chUc ban toan bp san pham cua hoat dpng lien doanh. Ghi nhan toari bp doanh thu, chi phi eua boat dpng lien doanh. Cudi ky, ket chuyen doanh thu, ehi phi, xac djnh ket qua eiia boat dpng lien doanh.
Theo hudng dan eiia Thdng tU 23/2005/TT - BTC trong trUdng hpp lien doanh duPi hinh thUc tai san ddng kiem soat, hoat dpng kinh doanh ddng kiem soat thUe hien chia lien doanh b l n g Ipi nhuan trUde thue. Ben chia Ipi nhuan sau khi xac djnh ket qua boat dpng lien doanh, ke toan can
* TS., Truang Dai hoc Thuang mai
KIIO.MIOC
ThuangMai 59
Y KIEN TRAO OOI
cif vao quy djnh ciia hpp ddng va ket qua phan chia Ipi nhuan trude thue, phan anh lpi nhuan trude thue tUdng Lfng vdi Ipi fch ma ddn vj dugc hudng va Ipi fch phai tra cho ben dd'i tae, ke toan ghi giam Ipi nhuan ehUa phan phdi tren TK 421.
Ben dupc chia Ipi nhuan trude thue ghi tang doanh thu boat dpng tai chi'nh tren TK 515 va ghi tang khoan phai thu khac. Cu the nhU sau:
Ke toan o ben thuc hien chia lien doanh bang lai nhuan trudc thue
Trudng hgp lai:
Np TK 421 - LN chUa phan phdi (Chi tiet cho hpp ddng)
Cd TK 421 - LN ehUa phan phdi (Phan ddn vj dupe hudng)
Cd TK 338 - Phai tra khac (Phan ddi tac dugc hudng, chi tiet cho tUng ddi tac)
TrUdng hgp Id:
Np TK 421 - LN ehUa phan phdi (Phan ddn vj phai ganh ehju)
Np TK 338 - Phai tra khac (Phan ddi tac phai ganh ehju, chi tiet tUng ddi tac)
Cd TK 421 - Lpi nhuan chua phan phdi (Chi tiet cho hpp ddng)
Khi thanh toan tien cho ben ddi tac, ghi:
Np TK 338 - Phai tra khac (Chi tiet cho timg ddi tae)
CdTK 111, 112...
Ke toan a ben nhan ket qua chia Hen doanh hang Igi nhuan trudc thue
+ can cif vao ket qua phan chia Ipi nhuan trUde thue tU hpp ddng va chifng tU ed lien quan do ddi tac cung cap, ghi:
Np TK 138 - Phai thu khac (Chi tiet cho dd'i tae ban san pham).
Cd TK 515 - Doanh thu boat dpng tai chinh (Lpi nhuan dupe chia)
+ Khi ben ddi tae thanh toan tien, can ciif vao sd tien thUe nhan, ghi:
Np TK 111, .112,... (Sd tien do ddi tae trong hpp ddng chuyen tra).
CdTK 138-Phai thu khac.
Quy djnh nay the hien su bat cap nhu sau:
- Ddi vdi ben chia lien doanh blng lpi nhuan trude thue:
+ Sif dung Tai khoan 421 "Lpi nhuan chUa phan phdi" de phan anh nghiep vu chia lien
doanh bang Ipi nhuan trUdc thue la khdng phii hpp vdi npi dung eiia tai khoan nay. Vi Ipi nhuan trudc thue hien nay dupc xac djnh tren ed sd so sanh thu nhap va chi phf dupe ket chuyen vao Tai khoan 911 "Xac dinh ket qua kinh doanh"; con Tai khoan 421 chi diing de phan anh Ipi nhuan (hoac Id) sau thue cua doanh nghiep, ket qua phan anh vao Tai khoan 421 la sU hpp epng eua Ipi nhuan (hoac Id) cua tat ea cac boat dpng kinh doanh ciia doanh nghiep trong ky va boat dpng lien doanh tUdng ufng vdi tv le lpi fch ma doanh nghiep dupe hudng sau khi trU di thue thu nhap doanh nghiep phai npp. Do dd neu chia lien doanh blng Ipi nhuan trudc thue thi khong the xCf ly blng each ghi giam trU' lpi nhuan sau thue tren Tai khoan 421 dupc.
+ Trong trUdng hpp lien doanh bj IP, thifc hien phan bd sd id nay tUdng i/ng vdi phan ma ddn vj phai ganh ehju va phan ddi tac ganh ehju. Phan ddn vj ganh ehju ketoan ghi giam lpi nhuan chUa phan phdi tren Tai khoan 421, phan ddi tae ganh chiu ghi giam khoan np phai tra tren tai khoan 338 "Phai tra khac". Viec si:f dung Tai khoan 338 trong trUdng hpp nay la khdng hpp ly vi sd Id phan bd cho ddi tac ganh ehju mang ban chat la mpt khoan phai thu.
- DPI vdi ben nhan lpi nhuan dupe chia:
+ Sir dung Tai khoan 515 "Doanh thu boat ddng tai chinh" de phan anh khoan Ipi nhuan trude thue dupe chia la kbPng dung ban chat ciia khoan thu nhap, vi lien doanh dudi hinh thife tai san ddng kiem soat va hoat dpng kinh doanh ddng kiem soat khong phai la hinh thifc dau tutai chinh, ban chat ehi la hinh thirc dau tu vao boat dpng kinh doanh trong npi bp doanh nghiep, do do se la khdng hpp ly khi sii' dung Tai khoan 515 de phan anh khoan Ipi nhuan dupc chia nay.
+ Thong tu hudng din ke toan hudng dan khong day du eae trudng hpp chia lien doanh bang Ipi nhuan trudc thue, chi dUa ra trUdng hpp ben nhan Ipi nhuan dupe chia, dupe nhan lai tU lien doanh ma khong dUa ra trudng hpp ddn vi phai ganh ehju sd id tU lien doanh.
De phan anh dung ban chat cua nghiep vu chia lien doanh bang Ipi nhuan trudc thue va xijf ly day dii cac trUdng hdp phat sinh thi cd the hoan thien ke toan nghiep vu nay nhU sau:
KHO.\ HOC
60 ThuangMai So 29/2009
Y KIEN TRAO OOI
Ben duoc chia LD bang LN trudc thue TK911
* Ddi vdi ben chfa lien doanh b l n g Ipi nhuan trUPe thue:
- SCf dung Tai khoan 911 "Xac dinh ket qua kinh doanh" de chia lien doanh bang lpi nhuan trUPe thue. Cd sd cua s u lUa chpn nay la do khoan Ipi nhuan trude thue hien nay dupe the hien tren Tai khoan 911 b l n g each so sanh giufa tdng thu nhap va chi phi dupe ket chuyen vao tai khoan nay eudi ky, nen Tai khoan 911 dupe xem la phii hdp de thUe hien ke toan chia lien doanh blng Ipi nhuan trUde thue.
- Sau khi tap hpp cac khoan thu nhap, chi phf cua boat dpng lien doanh tren Tai khoan 911
+ TrUdng hpp lien doanh cd lai, xac djnh phan Ipi nhuan trudc thue tra cho cac ben tham gia lien doanh, ke t o i n ghi tang khoan phai tra tren Tai khoan 338 "Phai tra khac" - Chi tiet cho tUng ddi tae va ghi giam Ipi nhuan trUde
thue tren Tai khoan 911. Phan Ipi nhuan trudc thue tuong Ung vdi Ipi ich ma ddn vj dupc hudng se hpp epng cung vdi Ipi nhuan trUde thue (hoac id) phat sinh tu cac boat dpng kinh doanh khac cua doanh nghiep, lam can cif de xac djnh nghTa vu thue thu nhap doanh nghiep phai npp.
+ TrUdng hdp lien doanh bj Id, sd id phan bd cho cac dd'i tae phai ganh ehju ke toan ghi tang khoan phai thu tren Tai khoan 138 "Phai thu khac" - Chi tiet cho ti/ng dd'i tac va ghi giam sd Id tren Tai khoan 911. Sd Id tuong Ung vdi phan ddn vj phai ganh ehju se hpp epng ciing vdi Ipi nhuan trUde thue (hoac Id) phat sinh tU cac hoat dpng kinh doanh khac eua doanh nghiep, lam can cif de xac djnh nghTa vu thue thu nhap doanh nghiep phai npp.
* Ddi vdi ben nhan Ipi nhuan dupe chia:
- Sif dung Tai khoan 911 "Xac djnh ket qua kinh doanh" de phan anh Ipi nhuan trude thue
dupe chia, dam bao tinh thdng nhat va logic trong quy djnh ke toan d ca hai ben ve cung mpt van de.
- Khi nhan Ipi nhuan trudc thue dupe chia, ke toan ghi tang khoan phai thu tren Tai khoan 138
"Phai thu khac" - Chi tiet cho tUng hpp ddng lien doanh va tang Ipi nhuan trudc thue tren Tai khoan 911 cua doanh nghiep.
- TrUdng hpp lien doanh bi Id, sd Id phan bd cho ddn vj phai ganh ehju ke toan ghi giam Ipi nhuan trude thue tren Tai khoan 911 va ghi tang khoan phai tra tren Tai khoan 338 "Phai tra khac"
- Chi tiet cho timg hpp ddng lien doanh.
Cd the khai quat npi dung hoan thien chia lien doanh bang Ipi nhuan trude thue trong trUdng hpp lien doanh ed lai qua sd dd 1 va trong trUdng hpp lien doanh bj IP dupe khai quat qua sd do 2.
TK138,111 SO' lai iriroc ihufi'
don vi cliroc liuone
Ben cilia LD l)ang LN trudc thue
TK911
CF TK338,1
S61aiiruac ihue piiSn bo cho cac
doi lac
TN
So do 1: Sd dd ke toan chia lien doanh bing Igl nhuan trudc thue (Trudng hgp lien doanh cd lai)
Ben duoc chia LD bang LN trudc thue
TK9I1
TK 338.111
So' 16 don vi phai ganh chiu
Ben chia LD bang LN trudc thue TK911
CF TN
'IK 138,1 II S6 10 phan bo che
cac doi tac
Sa do 2: Sd dd kd toan chia lien doanh bdng Igi nhuan trudc thue (Trudng hgp lien doanh bj Id)
(Xem tiep trang 64)
So 29/2009
.KHOA HOC ' ^
Thuang Mai 61
TIM HIEU THU^UNG MAI NUiOfc NGOAI
ly cung han che, nha't la viec djnh gia tai san, xac djnh nghTa vu thue, ehinh sach ddi vdi ngudi lao dpng, khach hang... Qua viec nghien cifu tren day, chung ta cd mdt ehi dSn cu the hdn ve quy trinh bach toan sap nhap doanh nghiep, cac bude tien hanh de ghi sd ke toan ddi vdi mdi ben trong qua trinh sap nhap.
Mpt ehi d i n cung la mpt ly thuyet d i n Idi cho giao djch sap nhap vdn la nhO'ng dieu cdn mdi me d Viet Nam.
Tai lieu tham khao:
1. C GOUJET - C RAULET - Comptabilite de gestion - DUNOD - 200.
2. ROBERT OBERT - Comptabilite appro- fondle et revision - DUNOD - 2007.
Summary '" " "^ '
Merger is a common phenomenon in the market economy; it helps the new company accumulate capital, strengthen technology power to tight against competition. In response to this trend, many legal documents on merger have been issued by the Ministry of Finance and relevant agencies, but even Circular No.
38/2005/TT - BTC dated 18 May 2005 only provides guidelines on finance, not accounting issues. This has resulted in different under- standing of the accounting principle among corporates. With a hope to perfecting corpo- rate merger accounting, the author presents principle and method of French accounting as a reference resource to readers and its appli- cation in Vietnams context.
KE TOAN CHIA LIEN DOANH
(Tiep theo trang 61)
Tren day la mdt sd suy nghT, trao ddi ve ke toan chia lien doanh bang Ipi nhuan trude "thue trong trUdng hpp lien doanh dudi hinh thife tai san ddng kiem soat va boat dpng kinh doanh ddng kiem soat. Nhifng van de dUa ra trong bai viet ed tinh phuong phap luan tren cd sd nghien CLfu chuan mue va ehe dp ke toan doanh nghiep hien hanh. Giai phap dUa ra gdp phan hoan thien phuong phap ke toan nghiep vu chia lien doanh ndi rieng va ehe dp ke toan doanh nghiep hien hanh ndi chung, cung cap thdng tin trung thue ve tinh hinh va ket qua kinh doanh ciia doanh nghiep.
Tai lidu tham khao:
1. Chuan mi/c ke toan Viet Nam ban hanh theo Quyit djnh 234/2003/QD - BTC, ngay 30 thang 12. nam 2003.
2. Thdng tU 23/2005/TT - BTC ban hanh ngay 30 thang 3 nam 2005.
3. Che do ke toan doanh nghiep ban hanh
KHO,\ HOC
^ ThuangMai
theo Quyet djnh 15/2006/QD - BTC.
Summary
According to Standard No 8 - Financial Information on joint-venture capital, joint venture can take the forms of business performance under co-supervision and asset under co-super- vision. The results of these two joint-venture forms can be divided either by revenue, joint-ven- ture products or pre-tax profits. At present, rev- enue division is the most widely-used method among joint-venture enterprises since it is quite simple and appropriate to Vietnams condition. No enterprise has ever chosen to divide their results by pre-tax profit due to the complexity in supervi- sion and the insufficiency in the current account- ing principles. With a hope to perfecting the accounting system in the form of pre-tax profit division, the author analyses the situation in Vietnam, then proposes some solutions to enter- prises in some specific cases.
<3^
