Dac but t o a n dieu chinh:
Tur ly thuyet den thiTc tien
Adjusting entries: from tlieory to practice
^ TS. Nguyin CuTu Oinh* - Ths. Doanh Th! Hoan Hd** - Ths. Nguyin Thj Bfch Tuydn***
Ngay nhan: 9/1/2017 Bien tap ngdy: 12/01/2017 Duyet dang: 16/01/2017 Tomtit: :i ,. n
"Chu ttinh ke toan" la mdt ciich tiSp c§n c6 gia tn thuc ti§n 66vvdi cdng tac kS toan hien nay. DtMtren nhdng thong le quoc te vii n^t^nghi^n cCtu da c6ng b6, biii vi^t ndy di sdu phdn tich mgt Mf^^ong chu trinh ke toan, dp la budc thuc hien cac "BOt todn dieu chmh". Tren nSn tang /j? thuydt, vS ke toan diiu chmh, bai viet sephdnjoai, sdp xep cdc nghiep vu ketodn trong thuc.t^hidn nay, phO,hpp vdi d$c diSm vd,ban ch^t ciia.cac bOt toan dieu chinh (BTDC) trong chu trinh k^ toan. Qua bai vi^t nay, nhOng ngudi dang lam ke toan cung nhif dang hoc ke toan, se vdn dung duac khai niem chu ttinh ke toan va BTDC trong c6ng vide cQa minh.
TCr khod: Bdt todn dieu chmh, Chu trinh ketodn Abstract
"Accounting Cycle" is a valuable approach kyr todays practical accounting. Based on international practices and published- stadie^, lids axtide focused on just a step in die,aecoimting cycle, the implementation of the'Adjusting entries".. Upon the iheoreUcal foundation of adjusting entries, it classified and, organized the various accounting transactions iri the. current practical business atrnosphere, in an order which conformed to the characteristics and natures of adjusting entries in ihe accounting cycle. Through this article, accounting profession- als and people studying accounting will be able to apply the concepts of the accounting cycle as'well as the adjusting entries in their work and study.
Key words: Adjusting entries. Accounting cycle.
H
ifin nay, khii niem"NgMep vu dilu cfainfa", hay "Bfit toin dilu cfainfa" chua dugc lfi dung rdng rai vi quen thudc rong k l toan thuc faanfa tai Viet
Nara. Tren pfauang difin ca 1^
tfauylt vi tfauc tifin cua Kl^ toin Viet Nam, Miii Mem "Chu trinh k l toin" chua dugc Mnfa tfaanh v i cung chua dugc xem li rafit quy ttinfa xfi I^ cdng viec k l toin, tM le
tit nMfin cic khai nifim nhu
"Nghifip vu dilu chinfa", "Bfit toan dilu chinh" cung cfaua cd, vi nd la mdt budc trong chu trinh k l toan.
Tfaeo ngMfin c&i cfia TS. Nguyfin Cfiu iMnh (2016), cfau fainfa kitijin dudc d l xuit gdm 6 budc co ban vdi thfi tu lin lugt li: (L) Nhin difin, thu tfaap vi pfain tfch dtt heu;
(2) GM s6 nfait kJ; (3) Cfauyin vao sd cai; (4) BTDC; (5)< Kfaoa so k l toin; (6) Lip bioJcio tai efainh (BCTC), ttxing dd budc ttiuc Men eic "BTDC, budc flitt 4, la mdt ttong nhiing budc rit quan ttgng frong chu trinfa k l toin. D l nhflng ngudi dang lam k l toin thiK: 11^
cung nfau nfaung ng^di d a i ^ fapaki toin Mlu TO hsn cfait loai ngMdp vu k l toan nio theo quy dinh Mfin nay cung nfau trong thuc t l l i thufic loai BTDC, flii dilu c^jfltilt Ii phai ngMfin cfiu dac diim cua tit ca cac Ioai ngMep vu ke toan trong tfauc t l d l phin Ioai, sip xep cfafing vio dfing cac loai ngMfip vu dilu cfainfa, pfafi fagp vdi d|c diim v i bin cfait cfia k l toan dilu chinh trong ehu trinfa kitoan.
Tong quan ve BTDC
" K l toin dilu chinh" ham ;y la radt nMdm vu ttong cdng tic k l toin, d l dilu efainh cho tit ca 'Jf^t cAi Ms' fadn. V Mi^n hmi ^' /Jtdna J+^/2047 I
Nghiftn c i ^ traa dtfi
nfaiing su Mdn va sai sdt lim anfa faudng din trah chinh xic tixmg gM chip k l toin, faoic nd dugc tiiuc hifin dl tuin tiifi cic Nguyfin tac k l toan cfia tfing qudc gia (GAAP) hay tuan thfi tfaeo Cfauin rauc BCTC qudc t l (IFRS). Vdi ham J nhu viy, vl rait ky thuit, k l toin (filu chinh Ufin quan din 2 nhdm ky thuit dilu efainh co bin: nhdm thfi nhit (1), cic bfit toan sfia sai k l toin, hoic cac ngMfip vu dilu chinh theo yfiu ciu cua Mira toin, hoic cic ngMfip vu dilu efainh kM lip BCTC hop nhit; va nhdm tiifi faai (2), cic BTDC tirade budc 4 trong chu trinh k l toin.
(1) D ^ vdi nfadm thfi nhit, cic ngMep vu fliudng dugc tfauc Mfin d b ^ 1^ tfadi diim nio kM k l toin phit Mfin cic sai sdt frong qui trtnh gM chip v i xfi ly dtt hfiu k l toan, cui^ nfau kM kS toin tfauc Mfin cic dilu chinh theo yfiu ciu ciia Mira toin vifin. B6i vdi cic ngMfip vu dilu chinh frong cdng tic lap BCTC hgp nfait cM fliuc Men kM cd nfau ciu lip bio cio fagp nfait vi dugc tfauc faifin dl nfaam loai trfi cae khdm muc ndi bd. Nhu vay, xet vl ban chit, dac diim tM nfadm cic n ^ f i p vu niy kfadng tfaude pham vi ngMfin cfiu cfia bii vilt niy.
(2) Ddi vdi nfadm flifi 2, cie n ^ 6 p vu dugc tfauc Mfin nhu mdt budc trong "cfau trinh k l toan" vi tuin flifi tiieo GAAP hoic IFRS.
Cac ngMep vu k€ toin tfaude nhdm niy theo dfing ban chit vi J ngMa cua BTDC ttong chu trinfa k l toan ma cic doanh ngMep (DN) phai fliuc Men trudc khi lap BCTC Va diy chinh la ddi tugng m i bai vilt nay se n ^ 6 n cfiu.
Mdt Id, Bdn chdt cua ede BTDC
Ban chit cfia cic BTDC la duge tfauc Mfin vio cudi k;^, nfaira diiu
chinh Iai cic khoan Tii sin v i Ng phai tra da ghi nhin trudc dd thanfa Doanfa tiiu faoac Chi pfai, dip fing muc tifiu l i sd lifiu k l toin dugc bio cao chmh xic tmdc kM lap BCTC. Cic BTDC phan bifit rach rdi gitta vific tiiu hoac cM tiln v i vific gM nfaan doanh thu faay cM pM. Thuc Men eic BTDC chuifa la tuin tiifi nguyfin tac co sd ddn ticfa, nguyfin tic pfafi hgp v i ca nguyfin tac gM nhan doanh fliu va nguyfin tac than frong.
Theo nguyfin tic ca sd ddn tich, doanfa tiiu va cM pM dugc gM nfain kM chfing phit sinh cfafi khdng pfaii tai fliM diim fliuc thu hay tiiuc cM tiln. "S tiiiy khdng cM nhttng kfaoan tiln tfau dugc radi Ii doanfa tfau, hay tiln cM ra mdi la cM pM ttong kJ', ma doanfa tfau v i cM pM cd tfal Ii nfaflng khoan chua thu hoac chua cM tiln. Hoic cd nfafing khoan tiln da thu dugc ttong kJ nfaung chua hin la doanfa tfau cfia k^ nay, vl sang ky sau DN radi tfauc Men ngMa vu giao faing faoic cung eip dich vu cho kfaicfa faing, va kM dd doanfa tfau radi thuc su pfait sinfa. Tuong tu nfau vay, cd nfaflng khoan tiln cM ra kj- nay nhung cfaua fain la cM pM cfia ky niy, vi nhttng khoan cM dd sang kJ sau radi thuc su dugc sfi dung, cM kM Igi ich Mnh tidugc sfi dung hfit tW cM pW raffi tfauc su pfait sinfa.
- Nguyfin tic phfi hgp hudng dan doarfii thu kJ imo phai tuang fing vdi cM pM' kJ dd. CM pM dugc gM nfain kM DN sfi dung Igi icfa kinfa tl, nhim pfauc vu cho hoat ddng san xuit kinfa doanfa trong k^
dl raang Iai doanfa tfau. Nfau viy, thdi dilra gM nhin cM pM la kM DN da sfi dung lgi fch kinh t l d l tao ra doanfa tfau, chfi khdng phai la flidi diim DN cM tiln.
- Ngoai 2 nguyfin tac cfainfa da nfiu ttfin, cic nguyfin tic k l toin
khic nhu nguyfin tic gM nh doanh tiiu v i nguyfin tac fliin tro cung, cM phdi cic BTDC KWii thuc Mfin BTDC ddi vdi cic kho du phdng t&a. thit tai sin vi i pfadng phii tta l i tuin tiifi nguy tic thin frgng,
.. Nhu viy, muc dfch chihh c vile tfiuc hifin c L BTDC l i dl c nfait sd du cic TK tai flidi di^
cudi k^, tuin tfafi cic nguy^ tic I toin ca ban. Nfau v^y, ro rang nl cic BTDC khdng dugc thuc hii tM cic khoin doanh thu, cfai ^ tai sin hay ng phii tti sfi Idifli pfaan infa dfing gii tri tfait ci cfaung kM ttinh biy ttfin BCTC.
Hai Id, Bdc diem cua et BTDC
Mdi BTDC inh hudng den nhit mdt TK thudc Bang cin &
kd toin (BCDKT) v i mfit T thudc Bio cio kit qua hoat dfir kinh doanfa (BCKQHDKb nfaung kfadng bao gid inh hu&r den TK tiln.
C u ^ kJ, thudng cd 2 tni6t fagp cin pfaii ttiue Mfin BTDC tnK kM lip BCTC: (1) a c khd doanh thu hofic cM pM chua diH gM nfain vio sd, sich k l to^
nfaung chfing da thuc su phit sir va* phai dugc bao gdm troi BCBKT v i BCKQHDKD ciia I Mfin tai; (2) Sl sich k i t o i n da ^ nhan mfit khoan da thu hoac da c!
tiln ttong k^, nfaung khoin do cl phai cMa nho v i pfain bd cfao nhil kJ k l toan sau. Tai tfadi diim g nhin BTDC flii Mifing pfait sii chfing tfi gdc. , ji.
Ba Id, Tdc dung caaBTi^i vdi cdc BCTC
Cic BTDC anfa hudng ttuc ti' din tfadng tin eic TK doanh Hi cM pfal, tai s ^ v i ng phii tta. Nl cd BTDC ma tiidng tin trinh bi trfin BCTC se dap fing nhflng f ciu eo ban cfia k l toin, nh
•• cAe Mi Aidft ¥ Midn /iodn &€'^dna 4+2/2047
hmg tfauc, khich quan, diy dfi, ip thdi, de Mlu. Vific thuc Men i c BTDC l i mfit cfing doan bit udc, ttong chu trinh k i t o i n trudc M lap BCTC
BTiX: dugc tao ra, 6i lim Loanh thu phu hgp vdi cM phi tao a doanh thu dd, Lai rdng cfia mdt )N se ting, kM doanh thu dugc gM h i n diy dfi trong k^ tfaeo dfing
•an cfait la doanfa tfau da tfauc Mdn, fao dfi cd the tiln chmt tfau dugc, 'i cM pM cung dugc pfaan bd vao i c k$ hc^ 1^ tuong fing vdi doanh hu, Lai rdng se giim kM cM jM tugc dilu chinh ting, mic dfi cd fal cM x ^ dd ehua ^igc cM tri.
Pit ca nhflng vSn d l nay, dlu anh lUdng d ^ BCKQHDKD, do dd
^ I t ^ ^ i n h doanh cfia DN se hgp f v i chfiih xic hon, Neu thdng tm ren BCKQHDKD Ii chhih xic, ting tm ciy, tM tiidng tin trinh biy rfin BCDKT cung se chinfa xic v i ling tm ciy.
B^n id, Cdc logi BTDC Cd 4 loai BTDC ca ban, tuy ihifin ed nfaiing tnrdng hgp kfai dac net cfing thudc loai BTOC, nhu
^ ' bfit toin lap du {didng t6n thit aisan.
a} BTDC chi phi trd trudc:
BTDC cM jdif tra tiirdc se Iim ang cM jdii v\ giam tM san trdng c^, Qii [dll tra tnrdc la khoin ^
;M tiln nfaong lgi ich Mnh t i m i nd nang Iai se keo dii trong nMiu k5^
H tuong lai, nfin ban cfait cfia cM dll tta trudc l i mdt tii san, KM lgi ch Mnh ticfia cic tii sin niy dugc
^ dung, thi gii tri eiia nd se din lin ttd tfaanfa cM pM. Cic khoan
;M |dif frS trudc Ufin quan din iMlu ^ nhu: CM phf bao Mim b i rude, tiln thud van pfadng tra rude, cdng cu dung cu xuit dfing
;fao nMiu k^, faay cM jdti quang
;ao tta tnidc. Din cudi fcj k l toin, hue Men cic BTDC dl kit chuyin
cW pM tta tmdc vio cM phi sin xuit kinh doanfa trong kJ, k l toin se gM: Ng TK "CM pM"' / Cd TK
"Chi pM tta ttirdc".
Die biet, dS\ vdi ngMfip vu trich khiu hao tii san cd dinh (TSCD) hing k^ cung tiiudc Ioai BTDC cM pM tti tmdc. TSCS) dfige sfi dung dii faan Ufin quan din nMiu k^ k i t o i n v i gii tri cfia TSCD bi giam din tiieo tiidi gian sfi dung. Th'cfa kfaiu faao TSCD Ii qui ttinh pfain bd nguyfin gii TCSD vao cM pfai sSn xuit kinfa doanfa ttong k^, theo tiidi gian hflu dung dta tii sin. C u ^ mdi k^ k l toin, tiiuc faifin BTDC tticfa khiu hao TSCD, k l toin se gM: Ng TK
"CM phf/Cd TK "Khiu faao Ifly kl". Ban cfait cfia TK kfaiu faao TSCD (faao mdn TSCD) l i TK dilu chinfa giam tii san,
h) Diiu chinh doanh thu chua thuc hiin
BTDC doanfa tiiu chua tiiUc Men, se lim ting doanfa thu vi giim ng phai tri trong k^. Doanfa tfau chua fliuc Men Ii khoin tiln nhin trudc tfi khach hang efao viec cung cip faing faoi, dich vu trong tuc&ig lai. KM nhin trudc tiln cfia kfaicfa faang, tM tricfa nMem pfaai cung cip san pfaSm, faing hoi hoac dicfa vu cfia DN dugc xic nfa^, Nhu viy, doanh tfau cfaua tfauc Mfin l i mdt kfaoin ng pfaai tra. KM s ^ pfaim, faing faoa faoac dicfa vu dugc cung cip, doanh thu chua thuc Mfin se frd thinh doanfa tiiu da thuc Mfin. Cudi kf k l toin, DN pfaii dinh gii dugc t^ Ifi khdi lugng cdng viec m i DN da thuc Mfin cfao khich hang, d l chuyin doanh tfau cfaua thuc Mfin thanfa doanh thu da thuc Mfin tuang fing vffi phin ty Ifi kfadi lugng cdng vific da cung cip efao khach hing. BTDC cu till nhu sau: Ng TK "Doanfa tfau cfaua tiiuc Men'VCd TK "Doanh ihu".
c) Diiu chinh chi phi chua thanh todn vd chua ghi nhdn
BTDC cM pM chua cM tiln v i chua gM nfain, se ISm ting cM phi v i tfing ng phai tii ttong k^. CM pM chua thanh toin v i chua gM nfain l i nhttng cM pM thuc su da pfait sinfa trong k^, nhung chua dugc thanfa toin tiln v i cfaua dugc gM nfain frong k^, Vific cM fra dugc tfauc Mfin d tucftig lai, do dd nd cdn dugc ggi vdi mdt thuit ngtt khic la "CM pM phai fri" v i dugc xem nhu l i mdt kfaoan ng pfaai fra ngin han. Mic dfi, cM pM niy chua dugc cM fri nhung nd d i dugc sfi dung d l tao ra doanh tfau trong ky, do dd nd phii dugc gM nhan dl man tfafi nguyfin tic pfafi fagp, Nhung tmdng hgp thudng gip thudc loai cM phi nay li: CM phf luang, lai tiln vay, tiln thufi nfaa, tiiul pfaai ndp... BTDC cu thi li: Ng TK "CM phf 7Cd TK ''Ng phii fra",
d) Diiu chinh doanh thu chua thu tiin vd chua ghi nhdn
BTDC doanh tiiu cfaua tiiu tiln vi chua gM n l ^ , se lam tang doanh tfau va tang tii san trong I^.
Doanfa thu chua tfau tiln vi cfaua dugc g^ nhan Ii doanh thu da thuc Mfin trong ky nhung cfaua tfau tiln v i cfaua dugc ^ nfaan. Trong tmdng hgp nhy, doanh tfau da pfait smh trong kJ nhung DN chua phit hinh hda don cho khiefa hang.
Vific pfait hinh hda dan, cd t h i dugc thuc Men vio ngiy kit thfic hgp ddng hoac cudi kJ han cung cip hing hoi, dich vu, v i ngiy phat hinh hoi don cd till kfaic vdi ngiy lip BCTC. Tuy nMfin, vi trong ky k l toan cd mdt pfain doanfa thu da dugc thttc Mfin nfin k l toin phai gM nhan doanfa tfau vi ddng tfadi gM nfaan diy l i mdt tii sin (ng phii thu). Cac tmdng fagp fliudng gap nhu: Phii fliu tiln lai til
'. cA£ Mi'lddn 9P Mt^ /oan &&'^u^i^ 4+2/2047 I
Nghien cuu frao flifl
cic khoan cfao vay, faoac cho thue tii san nMlu^li^..-. BTDC cu ttil Ii:
Ng TK ^"Ng phai- tiiu"/Cd TK
"Doaihthu".
e) Diiu chinh cdc khodn du phdn^tSn thdt tdii sdn
Klin ldn cic tai san nfau ng pfaii tiiu, hing ldn kfao, cfalhig Itiioan diu tu se dugc- ttinh biy tt^n BCTC theo gii tri fliuin cd Ihl diUc-Men dugc. Nhflng tai san niy cd thi bi tdn tfait, do nhihig dilu Mfin kfaacfa quan vi su thay ddi cfia tinh Mnh Mnh t l - xa fadi, do viy pfain Idn cac DN • dlu lip du phdng. Dac diim cfia ngMfip vu lap du phdng dugc thuc Mfin vao cudi k^' k l toin v i nd I&m tang cM pM va giam tai sin trong kJ tuang fing, BTDC cu till li: Ng TK "CM phf'/Cd TK "Du phdng". Ban chit cua cic TK du phong la TK dilu chinh .giam tii san.
Phin loai, sap 3Kp cac nghifip vu ke toan hien nay, theo ndi dung cac BTDC
Thuc Mfin BTDC l i mdt budc bat budc- ttong chu tiinh k l toin ttTidc kM lap BCTC Khi, cic BTDC dugc fliUc Mfin, tfadng tin v l doarih thu, cM pM ttong kJ se dugc cap nfaat, dim bio tuan tfafi nguyfin tic ca sd ddn tich, nguyfin tic gM nfaan doanfa tfau v i nguyfin tac pfafi fagp. Dac dilra cac kfaoan doanh thu vi cM pM dugc gfai nhan bdi cic KIDC l i cfafing Ufin quan d&i nhihig hoat dfing kinh t l da pfait sinh tmdc dd, nfaung doanh tfau v i cM pM tfait su iai pfait sinfa trong tuong lai, Vao thdi diim cudi kJ, cd rit nMiu cic ngMep vu Mnfa t l phat sinh trong dp ed cic BTDC, vi cin phftn bifit BTDC vdi cic ngMfip vu kinh t l pfait sinfa tfadng thudng. Hifin nay, k l toin tfauc faanfa tai cic DN cung nfau cich giing day k i t o i n tai cac don vi dao tao, chua fainh flianh mdt
cfau frmh k l toin bii ban vi,clyia pfain dpfa cic budc cu tfal di tiiuc faifin cdng viec k l loin mfit cicfa rach rdi. Trong phin r^y, chfing tdi sephin Ioai vi sip x l p cic ngMfip vu k l toan tiiuc t l vio dfing ban chit cfia cic BTDC Tfidd, se giup ngudi hinh nghi k l toan cflng nfau ngudi hgc k i t o i n d i n d i n fainfa tiianfa mdt -^ nidm vl tiiifa fae tfadng frong cdng viec cua minh.
Thienh^, Cdc logi nghiip vu thude BTDC Chi phi trd trude:
BTDC chi phi tri, tmdc cd ban chit l i lim tang cM pM vi giam tii san, vdi mue tidu chinfa Ii gM nfaan (cap nfaat) cM; pM. Ngfaia ^ , kM tiiuc Mfin BTDC nay, k l tofin gM nhin nhihig khoan cM phi da ph^t sinh trong kJ Mfin tai Ufin quan din nfafing-tii san dang^dugcsfi dung, ma Igi icfa do nd tao ra cd lifin quan din nMiu k^ nfau: Cdng cu-^ Dung cu, TSCD, cac dich vu da, thMih.
loan cho nMla kJ (pM mua bao Mem, tien thufi nhi, cM phi sfia chiia ldn TSCD, cM pM tfau mua hang fada...), Iii vay tti tmdc, lii ttii pMlu tta tmdc, 16 do cfafinh' Ificfa gia bin nhd ban gii tri cdn lai cfia TSCD, ttong ttiidiig hgp giao dich bin va ttiufi lai TSCD Ii tiiufi tii chfiih,,.. BTDC ttx>ng tmdng hc^ nay nhu sau:
Ng TK "Cac loai cM pM"' / Cd TK 242,1562, 214, 34311, 34312
Tuy nMfin, frong tmdng hgp cM pM dfi dilu Men vdn hda flii BTDC cd tfal gM ting mdt tii san vi gM giam mdt tai sin khic. Diy la ttudng hgp tuang ddi die biet, xet vl ban cfait tiii cM pM pfaat sinfa Ii di tao ra doanh thu hoac Ii tao ra mdt tii san mdi. Cfao ndn, BTDC cd tfal bao ham ca tmdng fagp pfaan bd cM pM tta tmde vio gia tri cfia tai san dang fainfa tiiinfa (tai san dd dang). BTDC eutiiiTi:.
Ng TK 241 / Cd TK 242, 34312
Thti hai, Cdc logi nghiip'^
thudc BTDC Doanh thu chm thtfc hiin:
BTDC doanfa tiiu chua tiiuc hifin cd ban chit l i lam tang doanh ihu vi giam ng pfaai tta, vdi myc tieu chinh la gM nhin (cip nhat) sdlifiu efia TK doanfa tixu vaO Qudl^kJ. Sii ttiuc Mfin BTDG.niytiii ketoanse gM nhin khoan doanfa thu da thu&
M ^ ttong k^ Mfin ,tai, Uen quan.
din nhfing, lgi ich Mnfa te rai DN da nfain tmdc dd, tuang fing v6i nghia vu phai thuc Mfin ttong nhiiu kJ,- nfau tUn kfaicfa hing tti trndc cho vific mua dicfa vu nMiu kJ, tiln lai bin faing tra gdp.... BTDC Ioai nay gdm cic tmdng fagp nfau sau;
, 1. TmCfflig fagp nfaan tiln khach hing tta tmdc vl cho tfaufi TSCB, bit ddng san diu-: tu ttong nhiiu nim. Dinh kJ, k l toan phai tiiih loan vadilu chinh gM nhan doanh tiiu nfau sau: , ;, i
N g T K 3 3 8 7 / C d T K 5 n . 2. Tmdng hgp ban hing> trS cfaam, tta gdp cd phat sinh Iai tra chim tti gdp do khoan cfafinh Ifich gifla gii bin fra.ngay va gia b ^ M gdp; Dinh kJ, k l toin phii xac dinfa va gM nfain BTDC tang doanh thu tfi tiln lai bin hang tta ch^, tta gdp:
Ng TK 3387/CdTK 515 , * 3. Tmdng hgp cung cip dichvu cho khacfa hang ttong nMiu k^ vii nhan tiln hirde. Dinh k^', k l toan phii tinh toan va gM nhan BTBC ting doanh thu tuong.fingvdi ph&i (Uch vu da tfauc Mfin trong k^:
NgTK 1 3 1 / C d T K 511 Trong tmdng hgp nay, TK 131T pfaii thu cfia kfaacfa faang, cd th^
dang cd sd du bfin Cd, tfal Men d^y Ii radt khoan ng cfafi kfadng phm*!*
mdt lai sin. '' Trong mdt sd tiudng hgp dac
Met, tfaay VI ludn gM ting doanh tiiu, BTDC loai nay lai": gfai, giani j J^t e/u Md /lodn W Me^ iamt, Ad'ffidn^ 4+2/2047
cM pM. Xet vl ban chit titi vific gM ting doanh tfau cung ddng ngMa vdi vific gM giam cM pM, bdi vi ca hai each dlu Iam cho Igi nfauin cfia DN ting Ifin. Cu tfae, mfit sd tmdng fagp nfau sau:
1. Ban v i flmfi lai TSCD Ii tiiue tai cfarah cd cfadnh Ificfa gii b & Idn faon gii tri c6n Iai cfia TSCD ban va fliue lai (tfaeo doi tifin TK 3387), dinh k^, kit chuyen kfaoan cfafinfa lecfa Iai niy lim giim cM pM SXKD trong fcj- pfafi fagp vdi tfaci gian thufi tii san:
Ng TK 3387/Cd TK "CM pM"' 2. KM DN pfait hanfa ttfii pMlu cd phat sinh khoan phu ttdi (do chdnh lech giiia gia phat hinh cao hem rafinfa gii) thi (finh ky, pfau ttdi
^ ^ ^ ^ ^ dugc phin bd din dl giam cM phf di vay hoic giim vao cM pM hinh tfainh tii sin, kM cM pM vay dfi dilu kifin vdn hda:
Ng TK 34313/Cd TK 635, 241, 627
ThA ba, Cdc logi nghiip vu thudc BTDC Chi phi phdi trd:
BTDC cM pM phii tta cd ban cfait la lam tang cM pM v i ting ng pfaii tta, vffi rauc tifiu la gM nhin (cap nhit) cM pM vao cudi ky. KM tfauc Men BTDC niy, k l toin gM nhin nhung kfaoin cM pM da pfaat sulfa trong kJ Mfin tai nfaung cfaua tfaanfa toin vi cfaua dugc gM nhin ttong kJ. Chang faan cac tmdng hgp nhu: Sfi dung dich vu ttong nMiu ky va tta tiln sau; Tiiih luang phai tri cho ngudi lao (tong; Tricfa tmdc vio cM jdu vl tiln luong ngM pfalp cfia cdng nfain vien; Lii vay tra sau; Pfaat hanh trii pMlu tti lai sau. BTDC cu till nhu sau:
Ng TK '?CM pM^'/Cd TK 331, 334, 335
Tmdng hgp lai vay tta sau, pfait faanh trii pMlu tri lai sau dugc vdn hda, BTDC cd till gM:
NgTK 241, 627 / Cd TK 335
Thtt tu, Cdc logi nghiep vu thudc BTDC Doanh thu chua thu tiin vd ehua ghi nhdn:
BTDC doanfa tiiu chua ttiu tiln v i chua gM nfaan trong ky cd bin cfait la Iim ting doanh tfau va ting tai san, vffi muc dfcfa cliiiifa l i gM nfain (cip nfait) doanfa tfau vio cudi ky. KM tfauc Men BTDC niy, k l toan gM nfain nhflng kfaoan doanfa thu da thuc Mfin frong IcJ nhung chua thu dugc tiln hay Igi fch kinh t l vi chua dugc gM nhan trong k^, bao gdm cic ngMfip vu sau:
1, Tmdng hgp cung cip dich vu trong nMiu kJ v i chua thu dugc tiln (tiln thu sail kM hoin tfainh xong dich vu cho khach faing).
Cudi k>' k l toan, DN tfauc Mfin BTDC dl gM nhan doanh tiiu cfaua tfau tiln tuong fing vffi phin dich vu da cung cip cho Jkhach hang frong kJ:
NgTK 131/CdTK 511 2. Khi cd b ^ g chfing. chic chan thu dugc kfaoan lai' cho vay (bao gdm ca lai trii pMlu), lai tiln gfii, lai tta chim, tta gdp, BTDC d l gM nhan doanfa tfau tfi cic khoan Iai niy m i Mfin tai chua tfau dugc tiln:
Ng TK 138, 121, 128/Cd TK 515
Thti: ttdm, Cdc logi nghiep vu thudc BTDC du phdng tdn thai tdi sdn:
Trong qui trinfa faoat ddng san xuit Mnh doanh, DN khdng ttanh khoi cac tin thh tM san do nfaiMg yiu td kfaicfa quan giy ra, nfau giam gii cfafing khoan kinh doanfa, tdn thit diu tu, ng kfad ddi, giim gii faang tin Idio, Do dd, DN ein pfaai lip du phdng dl bfi dap cic tdn thit lai sin niu cd pfaat sinh.
Cic ngMfip vu lip du phdng tfaudng dugc thuc Mfin vao Mc cudi kJ vi gii tri cfia cac kfaoan du pfadng dugc tinfa vio chi pfai trong kf.
BTDC nfau sau:
Ng TK "CM, pfaf'/Cd TK 229 Ket luan
Thing xu till fadi nhip qudc t l v l ' k l toin cfia Vifit Nam Mfin nay, vific ngMfin cihi cac kfaai nifim ciing nfau cac ky thuit ttong k l toin theo tfadng lfi qudc tl, d l dua.
vio vin dung cho K l toin Viet Nam Ii fait sfic cin fliilt va cip bicfa. Bai vilt niy, da vin dung nfaflng nin tang I;^ ttiuylt vl "Chu tiinh k l toan" v i "BTDC", la nhflng kiln thfic pfad quit cua nMiu qudc gia tten tfal giffi. D l phin loai, sap xlp cac ngMep vu k l toin trong thuc tl, cflng nhu tiBieo cac vin ban quy dinh Mfin faanfa cfia Viet Nam, dfing vffi ban cMt,- dac dilra cfia loai BTDC trong cfau ttinh k l toin. Tfi dd, gifip nhflng ngudi dang Iam k l toin ttong thuc t l d l ciing thuc Men cdng viec cfia minh tfaeo mfit quy ttinh bii bin.
Ddng tfadi, nfaflng ngudi dang day vi fagc kitoan cung din fainfa tfaanfa mdt tu duy cd tfnfa fafi tfadng vl (juy ttinh xfi IJ dft Ufiu kfi toin, d l dat dugc muc tieu cudi cfing l i lip BCTC eung cip thdng tin cho nhiMg ngudi sfi dung.D
Tdi lieu tham khdo 1. Bd Tdi chfnh, 2211212014, Thdng tu200l2014ITT-BrC.
2. Bd Tdi chinh. 2211212014. Thdng tu202l20l4ITT-BrC.
3. Bd Tdi chinh. 2610812016. Thdhg tu]33/2016rrr-BTC.
4. John J. Wild, Ken W. Shaw.
Barbara Chiappelta. 2011, FundamentalAccounting Principles, 20lh edition, McGraw hill
5. Jerry J. Weygandt.Paul D.
Kimmel, Donald E. Kieso, 2015, Accounting Principles, 12th edition, Wiley
6. TS. Nguyin Cihi Dtnh, 2016. Thay ddi gido trinh Nguyin ly Ki todn hien
•^a^ c/UMe iodn P Mtmi lodn Ad'^dno 4+2/2047 I
Nghien Clhi trao flifl
nay theo hu^g hdi nhdp qud'c ti, Kj yiu Hdi thdo qu6c gia tai Hd Ndi. ISBN:
978'604-79-1515-6
7. Website: http://www.accounting- tools.com/
Thdng tin tfic gia
* TS. Nguyin C&u Dinh ' Trudng Ichoa KTKT, Trudng bd mdn Kitodn qudn tri.
- Linh vifc nghiin cihi id ki"
todn.
- Cdc cdng trinh da dang trong ndm 2016:
+ Xic dinh vd do ludng cdc nhdn td'dnh hudng din chdt lumg hogt ddng ddo tgo cua idioa KTET.
trudng DH Vdn Lang. Ddng Tgp cht khoa hoc vi gido due cua trudng ddo tao cdn bd qudn ly gido due. TpMCM, s6'thdng 0112016.
+ Thay dSi gido trinh Nguyin ly fci'todn hien nay theo. hudng hdi nhgp qudc t£ Ddng trong Ky yiu hdi thdo qud'c gia tai Hd Ndi, ngdy il/11/2016.
+ Gidi thiiu IFRS vdo chuang trinh ddo tgo ngdnh ici' todn cua cdc trudng DH Viit Nam. Ddng ky yeu hdi thdo do Bd Tdi chinh ^ ACCA - VAA phd'i hap tS chdc ngdy 2111212016.
Email: [email protected]
** Ths. Doanh Thi Ngdn Hd - Trudng bd mdn Nguyin ly ice todn, mCH Idioa KTKT.
- Linh vuc nghiin. ciiu Id Ic^
todn.
Cdng trinh nghiin cihi ,dd ddng trong ndm 2016:
+ Gidi thiiu^ IFRS vdo ehucmg trinh ddo tgo ngdnh ki" todn cua
cdc trudng DH Viit Nam. E yi'u hdi thdo do Bd Tdi c ACCA - VAA phdi hgp ti ngdy 2111212016.
Email: dcxmhMr^srikU^gf,
*** Ths. Nguyin thi S, Tuyen
- Bd mdn Nguyin ly ki'tc GVCH ichoa KTKT.
- LTnh vuc nghiin ctiu Id todn (chuyin ketodn quSc tt - Cdng trinh nghiin cdu t ddng trong ndm 2016:
+ Gidi thiiu IFRS vdo c trinh ddo tgo ngdnh ke toa cdc trudng DH Viit Nam. Dt yi'u hdi thdo do Bd Tdi ct ACCA - VAA phd'i hop td ngdy 21/12/2016...^
E m a i l
tuyennguyenkt06@gmail.
(Tiip thep trang 26) Viet Nam tin tmdc stt Men Hoa Kf rfit khdi TPP, tixing k^ hop Qudc fadi thing U/2016, Thfi ttidng Cfauih phfi cfao rang, cho dfi Hoa KJ rfit kfadi TPP tiii Viet Nara cung nhin tfaiy rang, fadi nhap kufii t l qudc tingiy cing siu rdng va Vifit Nam dfing tmdc rit nMiu co fafii va kfadng it tiiieh tiific. Cung vi Hoa KJ nit khdi TPP, cho nfin ttong tiidi gian tffi cung cd till 11 nudc ttong TPP kf Phu luc Mfip dinh. Mac dfi, se kfad kfaan vi mit nMiu tiidi gian, va se cd mdt TPP mffi kfadng cd Hoa KJ.
D i Nahg da vi dang ttd tiianh thinh phd "Ding sdng, ding diu tu va pfait triin" ttong ca nudc, ddng tildi cfing la tiiinh pfad cd tdc dd pfaat triin kmh t i r i t manfa Mfin nay tai Vifit Nam. Song hanfa cfing vffi su phit triin cfia Tfaanh pfad, KCNC Da N&g dang ndi Ifin la noi ttiu hut rit nMiu cac nhi diu ttr din tfi cac nudc ttfin till giffi vi tiianh vifin cfia TPP, AEC nfau Nhit Ban, Singapore, My, Han Qudc,...
Dfing ttudc rit nMiu ca hdi va tiiieh tiific til vific hdi nfaip kinh t^
^ 3 % ^ MMi'^o€m. ^ Mi^
thi giffi, ngudn nhfin luc kl" toan ttong nin Mnh t l ndi chung cung nfau nfain luc k l toin trong KCNC Da Ning ndi rifing, cin pfaii tlmy ddi dl dip fing dugc yfiu ciu fafii nfaip siu rfing vffi nin Mifii t l qudc tl; su (M ehuyin dang k l nfain luc k l toin vi su hda hfSp hay fadi tu siu sac giiia k l toin Vifit Nam vffi k i t o i n qudc tl.D
Tdi lieu tham khdo 1. Ban Kinh t/Trung ucmg (2014).
TSng ki't mdt sd'vdn de ly luan vd thuc tiin qua 30 ndm ddi mdi 1986-2016. vdh diphdt triin nen kinh tethi tradng theo dinh hudng xa hdi chU nghia.
2. Bd Cdng thuang (2014), Bdo cdo vi BiSp dinh Dm tdc '&iyin Thdi Binh Duffng vd sutham gia cua Vi^t Nam.
3. Dodn Ngpc HUng Anh (2015), Khu cdng nghe cao Dd Ndng: Lua £hgn hdp ddn cho cdc nhd ddu tu cdng nghe cao. Tgp chi Vietnam Business Forum.
4. Hdi Ki todn vd Kiim todn Viit Nam (2015), Gia nhdp TPP & AEC- Thdi ca vd thdch thiu: ddi vdi Kitodn Kiem todn Viet Nam - Hdi thdo khoa hocdoACCAvdVAAtdch^.
5. Nguyin Anh Tudn (2014), Hiip dink ddi tdc J^in Thdi Binh Duang vd
4+2/2047
tdc dgng tdi Viet Nam. NXB Ch qudc gia,
6. Ngir/in Thanh Hd (2015).', AEC: Thdi ca vd thdch thUc dSi todn. Kiim todn Viit Nam, H6 khoa hgc hgc do ACCA vd VAA ti 7. Thanh Gidn (2015). TPP - i vd thach thiu: cho DN Dd ' BaoDanang.vn (thdng 1112015).
8. Vanzetti & Phatjf, Lan J (2014), Rules of Origin, L Standards and the TPP, Report ft World Bank in Vietnam.
9. VPER (2015), The Impact c and AEC on the Vietnamese Eco Macroeconomic Aspects andihe C Livestock Sector, Workshop Analysing the Impacts of TPP am on Vietnam.
Hidng tin tac ^ a
* PGS. TS. Trdn Manh J (CPA)
Trudng Dm hgc Kirdi4equS Tel: 0947 120 510; Ei tmdurigktoant^yc^oo.com
** TS. Nguyin Thi My (C Tradng Dgi hoc Kinh tiqud Tel: 0912 265 886; Ei myntl975@gmaiLcom.
