Nghien cihi trao loi
Ve tai khoan ke toan nguyen lieu, vat lieu theo quy djnh hien nay
N
guyen vit lieu (NVL) li mdt ydu td chi phi chidm ty trgng Idn trong CO ciu chi phi san xuit tao ra sin phim mdi ciia doanh nghiep (DN). Viy lim thd nao dd lidl kiem dugc chi phi NVL mi vin dam bao dugc sd lugng san phim, dip ting dugc nhu ciu thi trudng vdi chit lugng tdt va %ia thinh ha, dd chinh la mdt bai loin khd ddi vdi cic nhi quan ly. Dd giai dugc bai toin nay doi hoi phai cd sy ddng gdp khdng nho cua cac nhin vien kd loan ndi chung va nhin vien kd loan NVL ndi rieng, bing nhiing sd lieu thyc tdvi cdng tic haeh loan ed hieu qua, kdloin NVL se theo doi va dinh gia sir dung NVL uong DN vi tft dd cung cip thdng tin bd ich cho nha quan ly.Dudi gdc dd l i mdt tai san luu ddng cua DN va con li mdt ydu td diu vao quan ugng uong khiu sin xuit, NVL bao gdm nhidu loai, nhidu ih(i, lai thudng xuyfin bidn ddng. Vi viy, viee Iheo ddi vi haeh toin NVL la vd ciing cin thidt, neu ,khdng quan 1^ mdi cich chit che se giy ra nhflng tdn thit vd mat kinh td, mit khac td chiic idt cdng tie quan 1^ va haeh loan NVL se l i didu kien de ning cao chit lugng san phim lidl kiem chi phi, ling ning suit lao ddng de ttr dd ting lgi nhuin eho DN.
Tai khoan nguyet lieu, vit lieu thudc nhdm tii khoan hing idn kho, diing dd phan anh tri gii hien
S Nguyen Ihl DIfu THU*
cd vi tinh hinh bidn ddng ting, giam ciia cic loai nguyen lieu, vil lieu trong kho eua DN. Theo ehuin myc s6 02 vi quydt dinh 15 eua Bd Tii Chinh thi lii khoan nguyen lieu, vit lieu TK 152 ehi phan anh gii tri nguyen lieu, vil lieu d Uong kho ciia DN. Song uen thtrc te', cic DN sin xuit vin theo doi nguyen lieu, vit lieu khdng d Uong Icho thdng qua tai khoan niy.
Cy thd: trong trudng hgp nguyen lieu, vit lieu xuit ra dd san xuit nhung khdng sut dung hdi, eudi ky vin con idn (sd tdn nay khdng nhip lai kho ma vin tdn d khiu sin xuit). Kd toin cic DN san xui't hien nay dang xii ly theo quydt dinh sd 15/2006/QD-BTC nhu sau:
Nghiep vu 1. Khi xuit Idio nguyen lieu, vil lieu sir dung vio san xuit, kd toin ghi:
Ng TK 621 - Chi phi nguyen lieu, vat lieu uyc iidp/C6 TK 152 - Nguyen lieu, vit lieu.
Nghiep vu 2. Trudng hgp nguyen lieu, vit lieu con lai cudi kJ khdng sir dyng hdt, cin cii vio phidu bio vit lieu con lai cudi thing, kd loan cd thd xir 1^ nhu sau:
Cdch 1: + Ghi giam chi phi vil lieu bing but toin do:
'NgTK621/CdTK152 + Sang kJ sau, kdtoin ghi ting clii phi bang biit loan thudng:
NgTK621/CdTK152
Vdi cich haeh toin nhu uen thi chua thit su hgp IJ, vi ghi dd li biit toin didu chinh (ghi im) nhim didu chinh lai nghiep vu phit sinh cho diing, thudng ip dyng vdi cic nghiep vu ghi theo gii tarn tinh hoic cic biit loan ghi sai chira lai cho diing. Nghiep vu 1, kdloin khdng haeh toin sai, vi ddn cudi ky mdi xae dinh dugc sd nguyen lieu, vil lieu con d khiu san xuit chii khdng phai con lai trong kho ciia DN, nen khdng thd didu chinh bing each ghi dd.
Ddng Ihdi, khi sang ky sau kd loan ghi Ng TK 621/ Cd TK 152 ddng nghia vdi viec phan anh trj gii nguyen lieu, vit lieu uong kho cua DN giim. Ma giim uong trudng hgp niy la giim do xui't kho nguyen lieu, vit lien diing cho san xuit, tiic la sang ky phai ed phidu xuit kho nguyen lieu, vat lieu. Nhung thyc td lai khdng hd cd phidu xui't kho, vi khdng hd xuit kho NVL. Nhu viy, haeh toin theo each 1 chua phan inh dtlng ban chit c6a sd nguyen lieu, vit lieu con lai d khiu san xuit.
Cdch 2: + Kdt chuydn toan bd chi phi NVL haeh loin d nghiep v u i sang TK 154:
NgTK154/CdTK621
\\i ly Iheo cieh nay, kdloin se theo doi chi phi NVL con lai d bd phin san xuil uen TK154- chi phi san xuit kinh doanh (SXKD) dd dang eudi ky. Nhu viy, TK 154
* DH Cong ngh^ Giao thdng Van tii
&e^t c/u ^yCe'lodn W tMent lod^t id Mdna 7/20/2
Nghien ciAi trao d^l
phin san xuit.
Theo chuin muc sd 02- Hing tdn kho: li nhiitig lii san dugc gifl dd bin trong kJ' SXKD binh thudng; Dang trong qui trinh SXKD dd dang; Nguydn lidu, vit lieu, cdng eu, dyng cy dd sir dijng trong qua trinh SXKD hoic cung cip dich vu. Hing tdn kho bao gdm cic til khoan thudc nhdm til khoan 15:
Nhdm Tdi khoan Hdng Ion kho CO 9 tdi khoan:
- Tii khoan 151 - Hing mua dang di dudng;
- Tii khoan 152 - Nguyfin lieu, vit lieu;
Tii khoan 153 - Cdng cu, dyng eu;
vira phan inh chi phi dd dang cudi ky ciia san phim dd dang vira phan inh chi phi cudi ky ciia nguyen lieu, vil lieu c6n lai d bd phin sin xuit do chua sir dting hdt. Khi dd, kd loan budc phai tich vi theo doi ridng hai khoan niy trdn TK 154 vl con phai tinh gia thinh sin phim.
Cdch 3: + Haeh toin ngugc vdi biit toin d nghiep vu 1:
NgTK 152/C6fK621 Ndu haeh toan nhu tren se ddng nghia vdi viec phan inh tri gii nguyen lieu, vit lieu nhip kho vi nhu viy phai cd phidu nhip kho.
Nhung tren thyc td, nguyen lieu, vit lieu khdng hd nhip kho nen khdng thd cd phidu nhip. Vi nguyen lieu, vit lieu vin nim d bd
j Thu nh|p di/tJI 9 trieu ddng di/dc mien thu^ h^t nim 2012 j Chidu 21/6, Qudc hdi da ddng J midn thud Ihu nhip c i nhin trong 1 vong 6 thing cho ngudi dang ndp thud d bic mdt. Dd xuit midn giam
thud thu nhip DN, thud khoin cung dugc didng qua.
I Diy li 2 quydt sich quan Ugng nim Uong Nghi quydt vd mdt sd I chmh sich thud ihio gd khd khin cho id chiie vi ci nhin dugc Qudc I hdi thdng qua vdi ty 16 ling hd 95,79%, uong phien bdmac ky hop diiJ I m chidu 21/6.
I Theo dd, cac ci nhin cd thu nhip tinh thud tfit tidn luong, tidn cdng va tfl kinh doanh ddn miic phai ehju thud thu nhip c i nhin b bic 1 (cd thu nhip linh thud ddn 5 uieu, chidm khoing 73% sd ngudi dang ndp thud hien nay) se dugc midn uong vdng 6 thing cudi nim. Didu dd ciing cd nghla, cic c i nhin khdng cd ngudi phu thudc se dugc midn thud tir thing 7 ddn hdt nim ndu thu nhip cua hg dudi 9 trieu ddng.
Ndu ed ngudi phy thudc, ngudng chiu thud cQng se u'nh them phin giam trtr gia canh.
Ngoii ra, nghi quydi Qudc hdi cung cho giim 30% thudTNDN nim 2012 vdi cic DN nh6 vi vtra (khdng bao gdm DN kinh doanh xd sd, bit ddng san, chiing khoin, tii ehinh, ngin hing, bao hidm, san xuit hing hda, dich vy chiu thud lieu thti die biet, DN dugc xdp hang 1, hang die biet thudc tip doin kinh td, tdng cdng ty).
Viec midn thud niy ciing du kidn dugc i p dung vdi cic don vi s&
dyng nhidu lao ddng (san xuil, gia cdng. chd bidn: ndng san, lim san.
ihuy sin, ddt may, da giiy, linh kien dien tut, xiy dung cdng trinh ha ling kinh td-xa hdi).
Mic dii edn nhidu ^ kidn khic nhau ciaa dai bidu xung quanh khi nang tic ddng, tuih cdng bing... nhung dy ihao nghi quydt vin dd cip ddn viec midn thud khoin (thud GTGT. ihudTNCN) vi thudTM)N nim 2012 ddi vdi hd, c i nhin kinh doanh nhi trg, phdng ug cho cdng nhin, ngudi lao ddng, sinh vien, hoc sinh thue, hd - c i nhin gifl trd, cung thig suit an ca... Didu kidn kem theo ddi vdi cic hd - c i nhin niy li phai gifl dn dinh gii dich vu trong nim 2012.D
- Tii khoan 154 Chi ph SXKD dd dang;
- Tii khoan 155 - Thinh phim - Tii khoan 156 - Hing hoi; ^ - Tii khoan 157 - Hing giri j bin;
- Tii khoan 158-Hing ho4i bao thud;
Tii khoan 159 - Du phi guim gii hing tdn kho.
Trong nhdm TK 15 hing kho, chiing la cd thd thiy li phin inh nguyen lidu, vii mua vd (TK 151, TK 152), xuit (TK 154), rdi cudi c&ng xuit hoin thinh (TK 155i' 157). Nhung chua thiy cd khoan phan inh nguyfin lidu, lieu edn tdn b bd phin san xi (do xuit diing nhung chua sitdi hdt). Chinh vi viy, dffi vdi nghii vu 2 cic DN san xuil dinh phai ly nhu cic cich uen. Theo tic ^ nen ching cd them tii khoan pbad inh gii tri cua nguydn lieu, lieu edn lai d bd phin san xi xu Iy nghidp vu 2 dugc rd hon, thd hien dung ban chit nghiep vu. Ti se ihem tii chi tidt dd khdng phii md khoan mdi uen he thdng tai vi khdng lim anh hu^ig ddn ciu eua he ihdng tii khoan.
cich tich TK i52 thinh 152 Nguyen lieu, vit lieu b trong li^
cua DN viTK 1522 Nguyen Uei vat lieu edn tdn b bd p h i n ^ xuil. Theo dd, nghiep vu 2 ^ duoc xiJr 15^ nhu sau:
'NgTKI522/CdTK621,
•11 Tdi Uiu tham khdo
• Chudn muc k^todn sd02;'
•Quyetdinh 1SI2006IQD ETC^
hdnh ngay 20/03/2006;
• Hi thdng tdi khoan ki todn t^
QD 15 (c6 svta ddi va bS sung tht 244/BrC):
• Cdc tai lieu khdc c6 lien quan. -3 E l ,rfiA rl,'.'/(£'l.^ \ fc" .'/{,'dta / , „ : . , AJi'/LA,^„ r/y/j/4»
