»;:;:;;,: Y KIEN TRAO OOI '' ;: .
K£ TOAN NGHIEP VU BAN KHOAN PHAI THU
• •
Td HdP D0NG CHO THUE T A I CHINH
•
TRONG CAC CONG TY CHO THUE T A I CHINH VIET NAM
•
THdC TRANG VA GIAI PHAP
• •
Tran Nguyen Bfch Hien Trudng Dai hpc Thddng mai Email: [email protected]
Ngay nhgn: 6/5/2014 Ngay nhgn lai: 21/5/2014 Ma sd: 69.3BAee.32
~£^yrong nen kinh te thj trudng, nghldp vu mua ban na phat trien kha phd bien va da trd thanh
\^y mdt nganh nghe kinh doanh vdl su xuat hien eua cac cdng ty mua ban ng chuyen nghiep.
Nham da dang hda cac san pham cho thud tai chinh (CTTC) va tang ngudn vd'n hoat ddng cho eac cdng ty CTTC, f^gan hang Nha nudc da ban hanh.ND 65/2005/ND-CP ngay 19/5/2005 vd thdng tu 09/TT- NHNN ngay 23/10/2006 cho phep cac cdng ty CTTC ban cac khoan phai thu td Hgp ddng CTTC. Ddng tren gde do ketoan, Chuan muc ketoan Viet Nam sd06 - Thud tai san khdng dua ra nhdng nguyen tac va phUdng phap ketoan dol vdl nghigp vu ban khoan phai thu td Hgp ddng cho thud tai chinh, trong khi dd che do ketoan Viet Nam ehua ed quy djnh va hudng dan ve nghiep vu ketoan ban khoan phai thu td Hgp ddng CTTC. VI vay, vide xay dung mdt phuang phap ketoan dot vdl nghiep vu ban khoan phai thu td Hgp ddng CTTC ta can thiet Trong bai viet nay, tac gia nghien edu thuc trang ketoan nghiep vu ban khoan phai thu td Hgp ddng CTTC ve mat ly ludn va thue te tai eac cdng ty CTTC, td dd de xuat glal phap xay dung phuang phap ketoan nghiep vu ban khoan phai thu td Hgp ddng Cho thud tai ehinh de dp dung eho eac cdng ty CTTC Vidt Nam.
TCf khoa.' nghiep vu ban khoan phai thu, cdng ty cho thud tai ehinh, hgp ddng cho thud tai ehinh
1. Cd sd ly luan ve nd phai thu va giao d|ch ban Vay nd phai thu ia gl va giao djcb ban khoan khoan phai thu td Hdp dong cho thue tai chfnh phai thu td Hdp ddng eho thue tai chinh la gl?
1.1. Khai nigm vend phai thu va giao djch ban Np phai thu la mdt bp phan tai san cua doanh khoan phai thu td Hgp ddng cho thue tai chfnh nghiep, la sd tien vdn doanh nghiep bi cac td
Tren the gidi, boat ddng mua ban nd phai thu chdc, ca nhan khac chiem dgng. Tai cac td' chdc da xuat hien td Idu va trd thanh mpt giai phap hdu tin dgng, nd phai thu phat sinh khi cac td' chdc tin hidu trong viec giai quyet cac van de ve tfnh thanh dgng cap tfn dung cho khach hang. Theo Khoan khoan, ve thieu vdn boat dpng va xd ly np xau tai 14 Dieu 4 Luat cac TCTD, "Cap tin dgng la viec cac cdng ty. Ke' td khi biiing phat cudc khung thda thuan de' td chdc, ca nhan sd dung mpt hoang tai chfnh nam 1997, cac qudc gia trong khu khoan tien hoac cam ket cho phep sd dgng mpt vdc nhu Han Qudc, Malaysia, Thai Lan... cung da khoan tien theo nguyen tac cd hoan tra bang thuc hien boat ddng mua ban nd nhu la mdt trong nghiep vg cho vay, chiet khau, cho thue tai chfnh, nhdng bien phap quan trpng de thoat khoi khung bao thanh toan, bao lanh ngdn hang va cac hoang, xii ly dddc nd xau, nhd dodn djnh tai chfnh nghiep vg cap tin dgng khac" Luat sd trong nddc va ndng cao sdc manh cho cac djnh 47/2010/QH12 Luat cac td chdc tin dgng. Nhd che tai chfnh. vay, khoan nd phai thu thdc chat la sd tien ma cac
khoa hoc
S o 6 9 / 2 0 1 4 thddngmai 61
f KIEN TRAO O O I
to chdc tfn dgng tai trp cho khach hang va cam ket dupc hoan tra theo dieu khoan thda thudn trong Hdp ddng cap tfn dung. Ddi vdi cac cdng ty CTTC, theo Dieu 1 khoan 1.1 Thdng tu 09/2006/TT- NHNN,"khoan phai thu td Hpp ddng CTTC la sd tien ma ben thue cdn phai tra cho Cdng ty CTTC theo Hpp ddng CTTC" Thdng tu 09/2006/TT- NHNN - Hudng dan boat dpng ban khoan phai thu td Hpp ddng cho thue tai chinh.
Tuy thupc vaatlnh hlnh va kha ndng thanh toan cdng nd eua khach hang ma np phai thu td Hdp dong cap tfn dgng cd the' ddpe danh gia va xep loai la nhdng khoan "np tdt" hoac la nhdng khoan "np xau" Khi tdn dpng nhieu khoan nd phai thu cd nghTa la tfnh thanh khoan eua cac cdng ty dang d tlnh trang thap, cdng ty dang thieu vdn boat dpng, tdc dp quay vdng cua vdn la cham. VI vay, de' thanh khoan nhanh nham lanh manh hda tlnh hlnh tai chfnh, de xd ly cac khoan nd xau thi cac cdng ty can ban bdt sd np phai thu cua minh eho cac to chdc cd chdc nang mua - ban nd chuyen nghiep. Trong nen kinh te thj trudng, boat dpng mua ban np la hpat ddng kinh te de' trao dd'i va chuye'n giao phan tai san dac bietia cac "khoan nd phai thu" td ddi tddng nay sang ddi tddng khac. Tlige chat, dd la viec chuye'n nhUdng lai "quyen thu hdi np" td mdt "khoan nd phai thu" cua Ben ban nd (chu np) ddi vdi Khach np sang cho ben Mua np (la cac cdng ty mua ban np) de' Ben mua nd trd thanh chu np mdi cua ben Khach nd. Ddi vdi cac cdng ty CTTC, theo Dieu 1 khoan 1.2 cua Thdng tU 09, "Giao djch ban khoan phai thu td Hpp ddng cho thue tai chinh (sau ddy gpi tat la giao djcb ban khoan phai thu) la viec cdng ty cho thue tai chfnh ban khoan phai thu cho ben mua khoan phai thu trong thdi ban cdn lai cua Hpp ddng cho thue tai chfnh nham da dang hda cac san pha'm cho thue va tang ngudn vdn hoat ddng" Thdng td 09/2006/TT-NHNN Hddng dan boat ddng ban khoan phai thu td Hop ddng cho thue tai chfnh
Tuy nhien, khac vdi nghiep vg ban np phai thu cua ngdn hang, giao djch ban khoan phai thu td Hdp ddng CTTC la ban khoan np gan lien vdi tai san CTTC, ben mua cd quyen truy ddi cdng ty CTTC khi ket thuc Hdp dong ban khoan phai thu.
Sau khi ban, cdng ty CTTC van nam quyen sd hdu vdi cac tai san CTTC va tiep tgc thu hoi tien thue td ben thue de tra cho ben mua. Dieu kien ddi vdi khoan phai thu dupc ban la tai san cho thue lien quan den Hdp ddng ban khoan phai thu phai la tai san thupc sd hdu hpp phap cua ben ban; tai san khdng sd dung de bao dam thdc hidn nghTa vg khac; tai san nay phai khdng cd tranh chap lien
khoa hoc ^^^^^^^^,^^,,^^^^^^,,,^,,^^,,,^^^
62 thddng mai
quan den tai san cho thue; tai san cho thue dang boat dpng blnh thddng; va cho den thdi diem khoan phai thu dupc chao ban, ben thue da thanh toan tien thue day du, dung han theo Hdp ddng eho thue tai chfnh. Nhu vay, theo Thdng tU 09, nhdng khoan np phai thu td Hpp ddng cho thue tai chfnh dupe ban la nhdng khoan nd chua bj xep vao dang "np xau" Cdng ty CTTC ban nd phai thu td Hpp ddng cho thue tai chfnh vl nhieu ly do khac nhau nhu cdng ty CTTC mudn da dang hda san pha'm, tang vdng quay cua vdn nham tang tinh thanh khoan nen ban bdt sd nd phai thu eua minh, hoac cdng ty khdng cd dieu kien tdt de theo doi, giam sat khoan nd phai thu,...
1.2. igi fch cua hoat dgng ban nd phai thu Rd rang, hoat ddng ban np phai thu la mdt nhu cau tat yeu khach quan, can thiet phai tdn tai va phat trie'n trong nen kinh te. Sd can thiet dd xuat phat td nhdng Idi fch ma hoat ddng ban np phai thu dem lai cho ca ben mua np, ben ban np va cho ea nen kinh te. Ve phia ben ban np, td viec xem xet ban chat cua np phai thu va giao dicli ban nd phai thu 6 tren, de'dang nhan thay, Ipi fch cua viec ban np phai thu ndi chung va ban khoan phai tfiu td Hdp dong cho thue tai chmh ndi rieng la thdng qua boat dpng mua ban nd, cac cdng ty se giai quyet dddc nhdng khoan nd tdn dpng, tang tfnh thanh khoan, xd 1^/ dddc np xau, tang ngudn vdn boat ddng, nhd dd se ndng cao dddc vj the, hd so tfn nhiem cua minh tren thj trudng.
2. Thuc trang ke toan nghipp vu ban khoan phai thu td Hdp ddng cho thue tai chfnh
2.1. Thug tang hoat dgng mua bannddVigtNam d Viet Nam, hoat dpng mua ban np mdi ra ddi chfnh thdc vao nam 2003 ke td khi Bp Tai chinh thanh lap cdng ty Mua ban nd va tai san tdn ddng cua doanh nghiep (DATC). Tfnh den nay Vidt Nam mdi chi cd Cdng ty Mua ban nd va tai san tdn dpng cua doanh nghiep (DATC) cua Bp Tai chfnh, Cdng ty Quan ly tai san cua cac td elide tfn dung Viet Nam (VAMC) va khoang 20 cdng ty quan ly nd va khai thae tai san thupc cac NH thddng mai dang thdc hien nghiep vg nay. Td khi thanh Idp den nay, cac cdng ty mua ban np budc dau da dem lai mpt sd thanh qua nhat djnh trong vide xd ly nd xau cho nen kinh te. Hoat ddng mua ban nd da giup cac doanh nghldp dddc phuc hoi td DN kinh doanh thua Id mat kha ndng thanh toan thanh DN boat ddng kinh doanh cd lai; cae DN da dupc Cdng ty mua ban nd tai cau true thanh cdng ddn nay deu boat ddng kinh^doanh cd Idi, da tra het nd ngan sach, np bao hiem xa hpi, tra gan het nd cho Cdng
So 69/2014
WW'!V'/"'M>>M'iXi;y,i/f/,y,w,',]
» 1 f ?
r KIEN TRAO €>0lj
J^'>-;j;:g»aiiiM^aJ%jjMi^ty mua ban np, dac biet mdt sd ddn vj dat ty suat Ipi nhudn tren vdn khoang 30%. Mae du vay, theo danh gia cua Ngan hang Nha nude, ty le np xau hien nay van dang d mdc kha cao (khoang 7%) (Ngudn bao VietNamNet), cdng them dieu kien cho boat ddng mua ban np nhu vdn, nhdn sU, cd sd vat chat ky thuat... chda day du, dac biet, lianh lang phap ly, cd che vdn hanh va quan ly cua Nha nude cdn thieu, ben canh dd, eac td chdc tin dgng chua cd ddng ldc trong viec xd ly np xau do khdng mudn ghi nhan Id tren so sach. Tat ca nhdng nguyen nhan nay da dan den boat dpng mua ban nd chua dat dupe hieu qua nhd mong mudn.
2.2. Quy dinh phap ly doi vdi hoat dgng ban khoan phai thu td Hdp ddng cho thue tai chfnh d Vigt Nam
Ve mat chfnh sach, nham da dang hda cae san pha'm cho thue tai chfnh va tang ngudn vdn boat ddng cho cac cdng ty CTTC, Ngdn hang nha nddc da ban hanh ND 65/2005/ND-CP ngay 19/5/2005 va thdng td 09/TT-NHNN ngay 23/10/2006 cho phep cac cdng ty CTTC ban cac khoan phai thu td Hdp ddng CTTC. Thdng td 09 hddng dan mdt sd npi dung ve hoat dpng ban khoan phai thu td Hdp ddng cho thue tai chfnh dupc quy djnh tai Nghj djnh 65 nhd sau:
* Nguyen tac ban khoan phai thu
Theo thdng td 09, gia ban khoan phai thu la sdtien do cae ben thda thudn trong giao djch ban khoan phai thu, dupe xac djnh bang mpt ty le phan trdm so vdi sd tien ben thue cdn phai tra theo Hdp ddng CTTC, nhdng khdng thap hdn nd goc CTTC trd di sd tien cdng ty CTTC da thu hoi dddc td ben thue.
Viec ban khoan phai thu phai dupe thdc hien thdng qua Hpp ddng mua ban np phai thu gida ben mua va ben ban.
Trong giao dich ban khoan phai thu, ben ban van nam gid quyen sd hdu ddi vdi cac tai san cho thue va tiep tgc thu hdi tien thue td ben thue de' tra cho ben mua.
Cac loai chi phf bao gom phf dam phan va eac loai phf khac phat sinh lien quan den giao djcb ban khoan nd phai thu do cae ben tu thda thuan tren cd sd cac quy djnh cua phap luat va dddc quy dinh trong Hdp dong ban nd phai thu.
* Quy trinh thue hien ban khoan phai thu td Hdp ddng cho thue tai chinh,
Theo Thdng td 09, ed the hlnh dung quy trinh thUe hidn nghiep vg ban khoan phai thu nhd sau:
Ben ban Ida chpn nhdng khoan phai thu td cac Hdp ddng cho thue tai chfnh de chao ban cho ben mua, dong thdi cd nghTa vg cung cap day du thdng
tin ve cac khoan phai thu dupe chao ban nhu: Ban sao Hpp dong eho thue tai chfnh; Hdp ddng bao hiem; Ban sao giay chdng nhan dang ky giao djcb dam bao; Danh sach cac khoan phai thu: ten, dja chi ben thue; tai san va thuc trang tai san cho thue; dja die'm dat tai san eho thue; Ijch thanh toan np va eac thdng tin khac neu ben mua yeu cau.
Sau khi ben mua tbd'm dinh hd sd va danh gia kha ndng thu hdi nhdng khoan phai thu dupe chao ban; danh gia tlnh hlnh boat ddng kinh doanh, nang ldc tai chfnh eua ben ban va ben thue, ben mua quyet djnh mua khoan phai thu va thdng bao cho ben ban khoan phai thu.
Ben ban tien hanh scan thao Hpp ddng ban khoan phai thu va cdng ben mua ky ket hdp ddng, ddng thdi thdng bao eho ben thue ve vide ban khoan phai thu.
Ben mua tien hanh thanh toan tien cho ben ban theo quy djnh tai Hdp ddng ban khoan phai thu.
Ben ban theo ddi va thu hdi tien thue td ben thue theo Hdp ddng cho thue tai chfnh de' tra cho ben mua theo Hdp ddng ban khoan phai thu. Luc nay cd the hlnh dung ben ban ddng vai trd nhu ia ben nhan uy thae CTTC cua ben mua.
* Xd ly trudng hgp Hgp ddng ban ng phai thu cham ddt trudc han
Hpp ddng ban nd phai thu cd the cham ddt trudc ban khi mdt trong hai ben mua hoac ben ban vi pham eac dieu khoan cua Hpp ddng ban khoan phai thu; hoac ben mua hoac ben ban bj pha san, giai the'; hoac ea hai ben thdng nhat cham ddt Hpp ddng trudc han. Neu xay ra viec cham ddt Hdp ddng ban khoan phai thu trudc ban, ben muava ben ban cd the thda thuan viec xd ly Hdp ddng ban khoan phai thu cham ddt trudc ban. Trudng hpp cac ben khdng the' thda thuan dupe thi vide xd ly Hdp ddng ban khoan phai thu cham ddt trddc han nhU-sau: ,
+ Neu viec cham ddt trudc ban Hpp ddng ban khoan phai thu la do ben mua, ben ban phai tra cho ben mua toan bd sdtien ben mua da thanh toan sau khi trd sdtien ben ban da tra eho ben mua theo Hdp ddng ban khoan phai thu; ben ban phai chju trach nhiem bdi thudng thiet hai cho ben mua theo quy djnh tai Hdp ddng ban khoan phai thu.
+ Neu viec cham ddt trudc ban Hpp ddng ban khoan phai thu la do ben ban, ben ban phai tra cho ben mua toan bp sd tien ben mua da thanh toan sau khi trd sd tien ben ban dd tra cho ben mua theo Hdp ddng ban khoan phai thu; ben mua phai bdi thudng mpi thiet hai cho ben ban theo quy djnh dddc ghi trong Hdp ddng ban khoan phai thu.
khoa hoc
thddngmai 63
Y KIEN TRAO O O I
+ Neu vide cham ddt trddc ban Hpp ddng ban khoan phai thu la do hai ben thdng nhat, ben ban phai tra sd tien cdn lai cho ben mua theo Hpp ddng ban khoan phai thu, viec bdi thudng thiet hai do cac ben tu thda thuan.
Mae du thdng tu hudng da"n rat eg the nhdng quy dmh ddi vdi nghiep vu ban khoan phai thu td Hdp ddng cho thue tai ehinh, tuy nhien, do hoat ddng mua ban np mdi ra ddi d Viet Nam, khudn ktid phap ly cho md hlnh xd ly np trong nen kinh te cdn nhieu bat cap, thue te hoat ddng cua cac cdng ty mua ban np qudc gia cdn chda bleu qua, vl vay, td khi ban hanh thdng tU hUdng dan tdi nay chda cd cdng ty CTTC nao thdc hien nghiep vu ban khoan phai thu td Hpp ddng CTTC.^
Ddng tren gde dp ke toan, Chua'n mdc ke toan Viet Nam VAS 06 Thue tai san khdng dua ra nhdng nguyen tac va phudng phap ke toan ddi vdi nghiep vu ban khoan phai thu td Hpp ddng eho thue tai chfnh, trong khi dd che dp ke toan hien hanh chda cd quy djnh va hddng dan cg the' ve ke toan nghiep vu ban khoan phai thu td Hdp ddng CTTC. Phai den ngay 14/11/2013, Ngan hang Nha nadc mdi ban hanh cdng van sd 8499/NHNN- TCKT ve viec Hddng dan bach toan nghiep vu mua bah nd xau cua VAMC vd td chdc tfn dgng.
Theo Cdng vdn 8499, ddi tupng mua ban nd la cac khcan nd xau va nghiep vg mua ban nd xau dddc hudng da"n ke toan trong hai trUdng hdp: Mua ban np bang trai phieu dae biet va Mua ban np theo gia thj trudng. Cdng van khdng cd hddng dan cg the' ddi vdi giao djch ban khoan phai thu td Hpp dong cho thue tai chinh theo thdng tu 09 d tren. Mat khac, thUe te tai cac cdng ty CTTC Vidt Nam chua thuc hanh ke toan nghiep vu ban khoan phai thu td Hdp ddng CTTC. Ddy cd the' ddpe cho la ban che trong ke toan boat ddng cho thue tai chinh d Viet Nam.
3. Giai phap hoan thipn kdtoan nghipp vu ban khoan phai thu td Hpp ddng cho thue tai chfnh trong cac cdng ty cho thue tai chfnh Vipt Nam
Khdng the' phu nhan nhdng Idi fch cua hinh thdc ban nd phai thu nay, nhat la trong dieu kien kinh te khd khdn nhu hien nay, cac cdng ty CTTC dang rat thieu vdn boat ddng, ty le thua I d va nd xau cao, cac cdng ty CTTC rat can dupe lanh manh hda tlnh hlnh tai chfnh, can dupc sap xep va ed eau lai. Hien tai, cac cdng ty CTTC Viet Nam chu yeu ia cac cdng ty true thupc ngan hang thUdng mai, dddc ngan hang me hd'trd vdn rat nhieu. Xet trong tddng lai, khi thj trudng mua ban nd d Viet Nam phat trien, boat ddng CTTC
khoa hoc , 64 thddngmai
Viet Nam phat trie'n hdn, cd nhieu hdn cdng ty CTTC dde lap, nghiep vu ban khoan phai thu tii Hpp ddng CTTC se trd nen phd bien bdn. Chinh vl vay, viec xay dung mpt phUdng phdp ke toan nghiep vg ban khoan pinai thu la rat can thiet, sau day bai viet dua ra mpt sd giai phap hoan thien nhu sau:
3.1. Quy dinh hach toan Hen quan den vi$c ban khoan nd phai thu td Hgp ddng cho thue tai chinh
can ed theo Thdng tu 09, cd the dUa ra mdt so quy djnh bach toan lien quan den vide ban khoan nd phai thu td Hpp ddng cho thue tai chfnh nhu sau:
Gia ban khoan phai thu dupe xac djnh dila tren su thda thuan eua ben mua va ben ban trong Hpp ddng, theo do, gia ban khoan phai thu cd the:
+ Bang Sd dU nd gde cdn lai;
+ Ldn hdn Sd dU nd gde cdn lai;
+ Nhd hon Sd du nd gde cdn lai.
Chi phf dam phan, giao djch trddc khi ky ket hdp ddng va cac ehi phi khac lien quan den viec ban nd phai thu theo thoa thuan ben ban chm dupe bach toan vao chi phi ve nghiep vu mua ban nd theo nguyen tac ky ke toan.
Trudng hdp cham ddt Hpp dong ban khoan phai thu trudc han, ben ban hach toan sdtien tra cho ben mua vao chi phf. Sd tien tra cho ben mua dupc xac djnh bang phan chenh lech gida so tien ben mua da thanh toan taf sd tien ben ban da tra eho ben mua theo Hdp dong ban khoan phai thu. Neu ben ban phai chju bdi thudng do vi pham hop ddng thi khoan bdi thudng cho ben mua dddc hach toan vao chi phi khac. Neu ben mua phai chju boi thudng do vi pham hpp ddng thi khoan boi thudng cho ben ban dUdc hach toan vao thu nhap khac.
3.2. Phuang phap hach toan
* Ve chdng td ketoan:
Theo quy trinh thuc hien ban khoan phai thu 6 tren, nghiep vg ban khoan phai thu dupe ghi chep vao sd sach can cd vao cac chdng td ke toan hdp phap, hdp le sau:
Hdp dong ban khoan phai thu Hdp dong cho thue tai chfnh Ljch thanh toan np
Cac chdng td thanh toan: phieu chi, giay bao ngdn hang,...
* Ve tai khoan ketoan:
Ke toan sd dung nhdng tai khoan chu yeu sau:
TK 4591 Tien thu td viec ban nd, tai san dam bao np hoac khai thae tai san dam bao nd
TK 4599 - Cac khoan chd thanh toan khac TK nay can dddc md chi tiet thanh TK cap 4 de theo ddi phan nd gde phai tra cho ben mua.
c?
So 69/2014
Y KIEN TRAO O O I
TK 494 Lai phai tra eho vdn tai trp, uy thae dau tu, cho vay
TK nay can dupc md ctii tiet^thanh TK cap 4 de thee ddi phan lai phaTti^ cfio'ben mua.
TK 458 - Chenh lech mua ban nd chd xd ly TK 742 Thu td nghldp vu mua IJan np
TK 842 - Chi phf lien quan nghiep vu cho thue tai chfnh TK 843 - Chi ve nghiep vu mua ban nd
TK 79 Thu nhap khac
TK 899 - Chi phf khac theo che dd tai chfnh TK 981 Cho vay, dau tU theo hpp ddng nhan uy thae
TK nay dung de phan anh tlnh hlnh cho vay, thu np khach hang bang vdn nhan uy thae. Sd dgng TK nay vl trong giao djch nay, cd the coi cdng ty CTTC la ben nhdn uy thae CTTC cua ben mua.
TK nay can md chi tiet thanh cac TK cap 3 de theo ddi rieng biet khoan np gde va nd lai phai tra cho ben mua.
* Ve trinh tu hach toan:
(1) Khi tien hanh dam phan, ky ket hop ddng can cd vao chdng td ke toan phat sinh toan bd chi phf lien quan, ke toan ghi:
Nd TK 843 - Chi ve nghiep vu mua ban nd C d T K I O I I , . . .
(2) Khi phat sinh nghiep vg ban khoan phai thu, can cd vao Hpp ddng ban khoan phai thu va cac chdng td thfch hdp, ke toan bach toan:
- Hach toan sdtien thu ve td viec ban khoan nd:
N p T K I O I I , . . .
Cd TK 4591 Tien thu ve viec ban nd Khi sd dung sd tien thu dupe td viec ban nd de xd ly khoan nd dddc ban (chfnh la sd tien cho thue tai chinh bao gdm ca gde va lai):
+ Trudng hpp gia ban = sd du nd gde cdn lai, ke toan ghi:
Nd TK 4591 Tien thu ve viec ban np
Cd TK 2311 (2312, 2313...): Sd dU np gde cdn lai
Plian lai chua thu dupc, cdng ty CTTC bach toan vao chi phi, ke toan ghi:
Nd TK 842 Chi lien quan den nghiep vg eho thue tai chfnh
Cd TK 3943 Laf phai thu td CTTC hoac Cd TK 790 Thu nhap khac: Sd tien lai phat qua han td CTTC
+ Trudng hpp gia ban > sd du nd gde cdn lai, ke toan ghi:
Nd TK 4591 Tien thu ve viec ban nd Cd TK 2311 - Nd gde cdn lai
Cd TK 458 - Chenh lech mua ban np chd xdly
Sau khi xd ly xong khoan np, cdng ty CTTC se xd ly sd dd tren TK 458:
Nd TK 458: Phan chenh lenh gia ban va nd gde Cd TK 3943 - Lai phai thu td CTTC hoac Cd TK 790 Thu nhdp khac: Sd tien lai phat qua han td CTTC
Cd TK 742 Thu td nghiep vg mua ban np:
Phan cdn lai
+ Trudng hpp gia ban < sd du np gde cdn lai, ke toan ghi:
Np TK 4591 Tien thu ve viec ban nd
Nd TK 458 - Chenh lech mua ban nd chd xd iy CdTK2311 Nd gde cdn lai
Phan lai chda thu dupc, cdng ty CTTC hach toan vao ehi phf, ke toan ghi:
Np TK 842 Chi lien quan den nghiep vg cho thue tai chfnh
Cd TK 3943 Lai phai thu td CTTC hoac Cd TK 790 Thu nhap khac: Sd tien lai phat qua han td CTTC
Phan Idtd viec ban np, ke toan ghi:
Nd TK 843 - Chi ve nghiep vg mua ban nd Cd TK 458 - Chenh lech mua ban np chd xd ly
Cdng ty CTTC van tiep tgc theo ddi Hdp ddng CTTC va thu np eua ben thue de tra clio ben mua. Djnh ky, khi thu nd va lai td ben thue, trudng hdp ben thue tra tien cho cdng ty CTTC, sau dd cdng ty CTTC chuye'n tra tien cho ben mua, ke toan ghi:
Khi nhan dddc tien:
N p T K I O I I , . . .
Cd TK 4599 chi tiet - Cac khoan phai tra khac: Np gde phai tra ben mua
Cd TK 4941 chi tiet Lai phai tra cho vdn tai trd, uy thae dau tu: Lai phai tra ben mua
Ddng thdi ghi:
Nhap TK 981 chi tiet - Cho vay, dau tu theo hdp ddng nhan uy thae: Gde + Lai
Khi tra tien cho ben mua:
Nd TK 4599 chi tiet NdTK 4941 chi tiet C d T K I O I I , ...
Ddng thdi ghi:
Xuat TK 981 chi tiet - Cho vay, dau tu theo hdp ddng nhdn uy thae: Gde + Lai
Trudng hdp Hop ddng ban khoan phai thu cham ddt trudc ban:
+ Khi tra tien cho ben mua toan bd sd tien ben mua da thanh toan sau khi trd sd tien ben ban da tra cho ben mua theo Hdp ddng ban khoan phai thu, ketoan ghi:
Nd TK 899: sd tien tra cho ben mua C d T K I I O I , . . .
r:?"
khoa hoc
thddngmai 65
f KIEN TRAO OOI
+ Neu bdn ban phai ehju bdi thddng do vi pham hdp ddng thi khi bdi thudng, ke toan ghi:
Np TK 899: Tien phat bdi thudng do vi pham Hpp ddng ban khoan phai thu
C d T K I O I I , ...
+ Neu ben mua phai chju bdi thudng do vi pham hpp ddng thi khi nhan ddpe khoan bdi thudng, ke toan ghi:
N p T K I O I I
Cd TK 79: Tien phat bdi thddng do vi pham Hpp ddng ban khoan phai thu
4. Ket lu|in
Tren ddy la giai phap hoan thien phUdng phap ke toan nghiep vg ban khoan phai thu td Hdp ddng CTTC trong cac cdng ty CTTC Viet Nam. Giai phap ddpe xdy dung dua tren cd sd nghien cdu thdc trang ke toan nghiep vg ban khoan phai thu td Hdp ddng CTTC ca ve mat ly luan va thgc .tien d Viet Nam hien nay va cg the' hda ve mat ke toan theo cac quy djnh trong thdng tu 09. Tuy nhien, de giai phap mang tfnh kha thi thi can phai ed su ehi dao, phdi hpp, tham gia ddng bp cua Ngan hang Nha nudc, Bd Tai chinh, Ngan hang thUdng mai va cac cdng ty CTTC Viet Nam.^
7a/' ligu tham khao:
1. Bd Tai chfnh. He thdng ehuan muc ketoan Viet Nam, NXB Tai chfnh. Ha Ndi, 2006.
2. Cdng van sd 8499/NHNN-TCKT ngay 14/11/2013 ve Hudng dan bach toan nghiep vg mua ban nd xau cua VAMC va TCTD.
3. Hpc Vien Ngdn hang, Ketoan Ngdn hang.
Ha Ndi, 2007.
4. Hpc Vien Tai chfnh, Giao trinh ketoan ngdn hang thuang mai, NXB Tai chfnh, 2007.
5. Luat sd 47/2010/QH12 Luat cac td chdc tfn dung.
6. Nghj djnh 16/2001/ND-CP ban hanh quy che chfnh thdc ve td chdc va boat dpng eua cdng ty eho thue tai chfnh.
7 Quyet djnh sd 479 /2004/QD NHNN ngay 29/4/2004 cua Thdng ddc Ngan hang Nha nddc ve ban hanh He thdng tai khoan ke toan cac td chdc tin dung
8. Thdng tu 10/2014/TT-NHNN ve Sda dd'i, bd sung mdt sdtai khoan trong he thdng tai khoan ke toan eac td chdc tfn dung ban hanh theo quyet dinh 479/2004/QD-NHNN ngay 29/4/2004 ciia Thdng dde Ngan hang Nha nude.
9. Thdng td 09/2006/TT-NHNN ve Hddng dan boat ddng ban khoan phai thu td Hdp ddng cho thue tai chfnh theo quy djnh tai Nghj djnh so 65/2005/ND-CP ngay 19/5/2005 cua Chfnh phu
"Quy djnh ve viec sda dd'i, bo sung mdt sd dieu cua Nghj djnhsd 16/2001/ND-CP ngay 02/5/2001 eua Chfnh phu ve td chdc va boat dpng cua cdng ty cho thue tai chfnh"
Summary
in the market economy, the professions of trad- ing debts have developed quite strongly and become a business sector with the appearance of many firms specializing in trading debts. To diver- sify products of finance leasing and increase cap- ital for finance leasing companies, the State Bank of Vietnam issued Decree 65/2005/ND-CP dated 19/5/2005 and Circular 09/TT-NHNN dated 23/10/2006, allowing finance leasing firms to sell receivables from finance leasing contracts. From accounting views, Vietnam Accounting Standard No.6 (Asset Leasing) does not work out account- ing principles and methods for selling receivables from finance leasing contracts, at the same time Vietnam Accounting Principles do not have regu-
lations and instructions on accounting for selling receivables from finance leasing contracts.
Therefore, it is necessary to set up an accounting method for this profession. In her article, the author studies accounting professions for selling receivables of finance leasing contracts on both theoretical grounds and real situation in finance leasing firms, from which suggests some solutions to setting up accounting methods for selling receivables from finance leasing contracts to be applied in Vietnam finance leasing firms.
