NGHIEN c i r u - T R A P PQI
Trao doi v e
phuang phdp ke todn khodn hao hut, mdt mdt hdng hoc tmng cdc doanh nghiep thuong mgi
TS.NGUYJN VIET TIEN
Khoa Ke toan - Kiem toan, Tnr&ng Bai hoc Thu-ang mai
Trong qud trinh hoat ddng kinh doanh cua cdc doanh nghiep thuong mqi (DNTM), cd the phdt sinh hao hut, mdt mdt hdng hda &cd khdu mua hdng, khdu bdn hdng vd khdu bdo qudn &kho hdng. Hdng hda hao hut, mdt mdt cd the do nhieu nguyen nhdn khde nhau, tri gid hdng hda hao hut, mdt mdt cd the trong dinh muc hoac vuot dinh muc. Ketodn khodn hao hut, ton thdt hdng hda mdt cdch hap ly Id vdn de cdn thiet, ddm bdo cho viec tdng cu&ng qudn ly hdng hda trong cdc DNTM.
T
heo hudng d i n ciia chuan muc ke toan Viet Nam (VAS) sd 02 "Hang tdn kho" va quy dinh ciia Che dp ke toan doanh nghiep ban hanh theo Quyet dinh sd 15/2006/QD-BTC ngay 20/3/2006 ciia Bd trudng Bd Tai chinh. Mpi trudng hpp phat hien hao hut, m i t mat hang hda d b i t ky khau nao trong kinh doanh, p h i n thiet hai quy dupc trach nhiem, bit td chiic, ca nhan chiu tiach nhiem bdi thudng, k l toan bach toan vao TK 138 - Phai thu khac (TK 1388 - Phai thu khac). Sau khi trir (-) phin td chiic, cac nhan phii bdi thudng do trach nhiem, cdn lai bach toan vao gia vd'n bang ban trong ky, tai khoan 632 - Gia vd'n hang ban, ghi:NpTK 334 - Phai tra ngudi lao ddng. Neu do ca nhan gay ra trir vao luong
Np TK 138 - Phai thu khac (TK 1388 - Phai thu khac). Phai thu cac td chiic, ca nhan pham ldi.
Np TK 632 - Gia vd'n hang ban. Phin gia tri hang hda hao hut, mat mat cdn lai
Cd TK 138 - Phai thu khac (TK 1381 - Tai san thieu chd xii ly). Tri gia hang hda hao hut, mat mat Vdi phuong phap bach toan nhu vay, khdng cd su phan biet hang hda hao hut, mat mat d khau nao, hang hda cd hay khdng cd dinh miic hao hut va hang hda hao hut, mat mat tiong dinh miic hay vupt dinh miic.
D l khie phuc nhiing ban che nay, chiing toi xin dua ra de xuit ve phuong phap k l toan cac khoan hao hut, mat mat hang hda tiong cac DNTM, phan biet theo cac khau tiong qua trinh luan chuyen hang hda nhu sau:
1. Ketoan hang hoa hao hut, mat mat trong khau mua:
- Khi mua hang, nhap kho hang mua, phat sinh hao hut, m i t mat.
-I- Ddi vdi hang hda thudc ddi tupng chiu thue GTGT, tinh theo phuong phap khau tiir, ghi:
Np TK 156 - Hang hda (TK 1561 - Gia mua hang hda). Gia mua hang hda thuc nhap chua cd thue GTGT N o T k 138-Phai thu khac (1381 - Tai san thilu chd xii ly). Gia mua hang hda hao hut, mat mat.
NpTK 133-Thue GTGT dupc khau trir (TK 1331 - Thue GTGT ciia hang hda dich vu). Thue GTGT d i u vao theo hda don.
Cd TK 331 - Phii til cho ngudi ban. Sd tiln theo gia thanh toan.
4- Dd'i vdi hang hda khdng thudc ddi ti^png cluu thue GTGT hoac thudc ddi tupng chiu thue GTGT tinh theo phuong phap tiuc tiep, ghi:
Np TK 156 - Hang hda (TK 1561 - Gia mua hang hda). Gia mua hang hda thuc nhap.
38 THANG 1 2/2010 Tai Chinh
Np TK 138 - Phai thu khac (1381 - Tai san thieu chd xii ly). Gia mua hang hda hao hut, mit mat.
Cd TK 331 - Phai tra cho ngudi ban. Sd tien theo gia thanh toan
- Khi xac dinh dupc nguyen nhan, chiing tdi d l xuat:
-H Phin thiet hai do hang hda hao hut, mat mat neu quy dupc trach nhiem, b i t td chiic, ca nhan pham ldi phai bdi thudng, gia bdi thudng cd the bing hoac cao hon gia thanh toan vdi ngudi ban. Trudng hpp gia bdi thudng cao hon gia thanh toan vdi ngudi ban, khoan chenh lech dua vao thu nhap khac ciia DN, ke toan ghi:
N p T K 3 3 4 - P h i i tra ngudi lao ddng. Neu do ca nhan gay ra trir vao luong.
NpTK 138 - P h a i thu khac (TK 1388 - phai thu khac). Phai thu cac td chiic, ca nhan pham ldi.
Cd TK 138 - Phai thu khac (1381 - Tai san thieu chd xii ly). Tri gia hang hda hao hut, mat mat bit bdi thudng.
Cd TK 711 - Thu nhap khac. Khoan chenh lech gia bdi thudng ldn hon gia thanh toan vdi ngudi ban hang hda.
-I- Ddi vdi phin thiet hai cdn lai, sau khi trir (-) p h i n td chiic, ca nhan bdi thudng, ghi vao gia vd'n hang ban, k l toan ghi:
No TK 632 - Gia vd'n hang ban. Phin gia tri hang hda hao hut, mit mat cdn lai.
Cd TK 138 - Phai thu khac (1381 - Tai san thieu chd xii ly). Phin tri gia hang hda hao hut, mat mat cdn lai.
Vi du: DNTM X ke toan hang tdn kho theo phuong phap ke khai thudng xuyen, ndp thue GTGT tinh theo phuong phap khau trir, mua 10.000 kg hang A, gia mua chua cd thue GTGT 20.000d/kg, thue GTGt 10%, hang vl nhap kho phat hien thilu 100kg chua ro nguyen nhan, tiln hang chua thanh toan, ti le hao hut dinh miic ciia hang hda 0,5%. Sau dd, xac dinh dupc nguyen nhan, DN xii ly phin hao hut tiong dinh miic ghi vao gia vdn hang ban, phin cdn lai quy duoc tiach nhiem, bit ngudi pham ldi bdi thudng theo gia thanh toan vdi ngudi ban, ke toan ghi:
Don vi tfnh: l.OOOd 1, NpTK 156 (1561) : 197.000
NpTK 138 (1381) : 3.000 NpTK 133 (1331) : 20.000
Cd TK 331 : 220.000 2, NpTK 632 :1.000
Cd TK 138 (1381) : 1.000 3, NpTK 138 (1388) : 2.200
Cd TK 138 (1381) : 2.000 Cd TK 133 (1331) : 200 2. Ke toan hang hoa hao hut, mat mat trong khau ban:
trong qua trinh chuyin den cho ben mua, hang hda chua dupc xac dinh la tieu thu, chua du dilu kien ghi nhan doanh thu, ke toan ghi:
NpTK 138 - Phai thu khac (TK 1381 - Tai sin thieu chd xii ly). Tri gia hang hda hao hut, mat mat.
Cd TK 157 - Hang giii di ban. Tri gia hang hda hao hut, m i t mat.
- Trudng hpp sau khi da dupe xac dinh tieu thu, ben mua thdng bao cd phat sinh hao hut, m i t mat theo hpp ddng ben ban phai chiu, ke toan ghi:
Np TK 138 - Phai thu khac (TK 1381 - Tai san thieu chd xii ly). Tri gia hang hda hao hut, mat mat.
Cd TK 632 - Gia vd'n hang ban. Tri gia hang hda hao hut, m i t mat
- Khi xac dinh dupc nguyen nhan, chiing tdi d l xuat:
+ Ddi vdi hang hda cd dinh miic hao hut va hang hda hao hut n i m trong dinh miic, khoan thiet hai nay dua vao chi phi ban hang, ke toan ghi:
Np TK 641 - Chi phi ban hang. Tri gia hang hda hao hut, mat mat tiong dinh miic.
Cd TK 138 - Phai thu khac (TK 1381 - Tai san thieu chd xii ly). Tri gia hang hda hao hut, m i t mat tiong dinh miic + Ddi vdi hang hda hao hut, m i t mat vupt dinh miic hoac hang hda khdng cd dinh miic hao hut, can cii bien b i n xii ly thiet hai, ke toan ghi:
N p T K 3 3 4 - P h a i tra ngudi lao ddng. Neu do ca nhan gay ra tiir vao luong.
NpTK 138 - P h i i thu khac (TK 1388 - p h i i thu khac). Phii thu cac td chiic, ca nhan pham ldi.
N p TK 632 - Gia vd'n hang ban. Phin gia tri hang hda hao hut, mat mat cdn lai.
Cd TK 138 - Phai thu khac (TK 1381 - Tai sin thieu chd xii ly). Tri gia hang hda hao hut, mat mat trong dinh miic - Ddi vdi trudng hpp hang hda hao hut, m i t mat sau khi da ghi nhan doanh thu, ke toan dilu chinh giim doanh thu ban bang tien TK 511 - Doanh thu ban hang va cung cap dich vu, bing phuong phap ghi am theo dinh khoin:
NpTK 511 - Doanh thu ban hang va cung cap dich vu (Doanh thu)
Cd TK 511 - Doanh thu ban hang va cung cap dich vu (Doanh thu)
Vi du: DNTM X ke toan hang tdn kho theo phuong phap ke khai thudng xuyen, ndp thue GTGT tinh theo phuang phap khau trir, xuat kho giii di ban cho don vi Y 20.000kg hang B, gia x u i t kho lO.OOOd/kg, gia ban chua cd thue GTGT 12.000d/kg, t h u l GTGT 10%.
- Khi phat sir* hao hut, mat mat hang hda dang
Tai chinh THANG I 2/201 O
• Xem tiep tr. 58 39
TAI CHJNH QUOC TE & HQI NHAP
dua tien co sd sd hiiu tii tue thudc v l nha tiudng. Chinh sach ciia cac tiudng dai hpc trong linh vuc nay rat chuyen biet.
Thdng thudng, cac nha tiudng deu tham gia vao cac cdng ty bing each mang p h i n ddng gdp la cac phat minh, sang che va Hxang thudc sd huu ban quyIn ciia minh. Trong mdt sd trudng hpp nha tiudng cd the tu d i u tu vao eac cdng ty nhu vay. Song, chii yeu cac teudng dai hpc tham gia vdi tu each la cac thanh vien cdnhd, tiong tat ea cac tiudng hpp - dupc coi la cac nha d i u tu thu ddng, cd nghia la khdng tham gia tich cue vao quan ly chiing.
Cac trudng khdng ngan d m cac giang vien, cac nha nghien ciiu va sinh vien ciia minh tham gia vao boat ddng ciia cac cdng ty nhu vay, song cac iiy ban dac biet bao gdm cac can bd nha trudng thudng xem xet ky luang kha nang xuat bien xung dot Ipi ich giiia cdng ty va nha tiudng. Vi du, dai hpc Stanford d m cac nhan vien cd tiach nhiem ciia nha trudng giii cac vi tii lanh dao tiong cac cdng ty ndi tien dupc lap ra hay lam thanh vien ciia cac Hdi ddng giam ddc dilu banh. Cac can bd lanh dao ciia nha tiudng ciing khdng dupc mua cd phin ciia cdng ty diu tu mao hilm do nha trudng thanh lap cho den khi cdng ty nay niem yet tien thi trudng chiing khoan.
Nhu vay, cac dai hpc nghien ciiu diu theo doi kiem tea dii nghiem ngat ddi vdi su tham gia ciia cac can bd nhan vien va sinh vien ciia minh d cac cdng ty cdng nghe CO nhd. Do vay, dai da sd cae edng ty tuong tu thudng dupc lap ra bdi cac sinh vien tdt nghiep hay la giang vien nha tiudng da rdi tiudng ra lam kinh doanh. Dieu nay tuong tu nhu viec thanh lap cac doanh nghiep khoa hpc va cdng nghe d Viet Nam tir sau khi nha nudc ban hanh Nghi dinh 80/2007/ND-CP v l viec thanh lap doanh nghiep khoa hpc va cdng nghe.
Hon nua, sd cac cdng ty dupc lap ra cd sii dung quyIn sd hiiu tii tue dupc nha trudng kiem soat ciing kha ldn. d cac vimg cua My nhu Thung liing Sihcon (Sihcon VaUey) cd dia dilm gan vdi dai hpc Stanford tbi tinh tich cue kinh doanh ldn din ndi nha trudng Standford khdng cin phii lo viec khuyin khich thuong mai hda sd huu tii tue ciia minh.
Khi dua ra cac quyet dinh Hen quan den viec thanh lap va sau do la quan ly cac cdng ty cdng nghe, cac trudng dai hpc theo cac quy tic \'a truyin thdng ciia minh trudc hit cham lo vl su tien bd ciia nhan thiic, chii khdng phai vl Ipi ich kinh te.
Nhu vay, thdng qua mdt vM net vl cac ngudn thu tai chinh cho cdng tac nghien ciiu khoa hpc va cdng nghe tiong cac trudng dai hpc d My, dai hpc Viet Nam chiing ta cd the xem xet nhung dilm phii hpp d l cd the ap dung, nha't la ty le phan phdi ngudn tiln thu vl do thuong mai hda cac kit qua nghien ciiu khoa hpc ciia dai hpc hoac ca che thanh lap cung nhu tham gia cac cdng ty d i u tu mao
hilm nhu neu tien. JA
• Tiep theo tr. 39
Khi hang chuyen den don vi Y, bi thieu hut 50kg chua ro nguyen nhan, ti le hao but dinh miic ciia hang hda la 0,5%. Sau dd, xac dinh dupe nguyen nhan hao but la do tu nhien va n i m trong dinh miic hao hut hang hda, DN quyet dinh dua vao chi phi ban hang, ke toan ghi:
Don vi tinh: l.OOOd 1, NpTK 157 : 200.000
Cd TK 156 : 200.000 2, NpTK 131 : 263.340
Cd TK 511 : 239.400 Cd TK 333 (3331) : 23.940 3, NpTK 632 :199.500
Cd TK 157 :199.500 4, NpTK 138 (1381) : 500
Cd TK 157 : 500 5,NgTK641 :500
Cd TK 138 (1381) : 500 3. Ketoan hang hoa hao hut, mat mat & khau bao quan
- Khi phat sinh hao hut, mat mat hang hda d khau bao quan, chua xac dinh duge nguyen nhan, chd xii ly, ke toan ghi:
Ng TK 138 - Phai thu khac (TK 1381 - Tai sin thieu chd xii ly). Tri gia hang hda hao hut, mat mat
Cd TK 156 - Hang hda. Tri gia hang hda hao hut, mat mat
- Khi xac dinh duge nguyen nhan, neu quy dinh duge trach nhiem eho cac td chiic, ca nhan phii boi thudng, ghi:
Ng TK 111, 112, 334,138 (1388): Sd tien theo gia bdi thudng
Cd TK 138 - Phai thu khae (TK 1381 - Tai san thilu chd xii ly). Tri gia hang hda bao hut, mat mat
Cd TK 711 - Thu nhap khac. Khoan chenh lech gia bdi thudng ldn hon tii gia hang hda hao hut, mat mat
- Ddi vdi khoan thiet hai, sau khi tiir p h i n td chiic, ca nhan phii bdi thudng, cdn lai dua vao gia vd'n hang ban, ke toan ghi:
Ng TK 632 - Gia vd'n hang ban. P h i n gia tri hang hda hao but, ma't mat sau khi tiir phan bdi thudng
Cd TK 138 - Phai thu khac (TK 1381 - Tai san thieu chd xii ly). Tri gia bang hda hao hut, ma't mat
Tren day la mdt sd y kiln ve phuong phap ke toan khoan hao hut, mat mat hang hda trong cac DNTM.
Mong nhan dupc su gdp y trao ddi ciia ban dpc. A
58 THANG 12/2010 Tai chinh
