Bi bo tp ch ngnh-S khc bit gia thng t 228 v thng t 13 v cc khon d phng (Ths Phan Thanh Hi) (14) Ni dung:

S KHC BIT GIA THNG T 13/2006 V THNG T 228/2009 V HNG DN CH TRCH LP V S DNG CC KHON D PHNG T pc K to n s 83-t n 04/2010

T S. P an T an Hi P Trn k oa K to n kim Gi m c trun tm ACCA- i c Duy Tn 184 N uyn Vn Lin TP Nn

B Ti c n va ban n t n t s 228/2009/Q-BTC n y 07/12/2009 t ay t hon ton T n t s 13/2006/TT-BTC ngy 27/02/2006 v n dn c tr c lp v s dn c c k on d p n im i n tn k o, tn t t c c k on u t ti c n , n k i v bo n sn p m, n o , cn trn xy lp t i doan n ip. T n t ny bt u c iu lc vo cu i t n 01/2010. Ni dun bi vi t l c ra mt s im k c bit ia 02 vn bn quan trn ny cn n t c n tron m i quan so s n vi C k to n t eo quy t n 15/2006/Q-BTC v c un mc k to n Vit Nam s 18 VSA 18

1. S k

c bit v x ly c c k on d p n k i c a c t n t 228

Theo ni dung ca chun mc s 18 v Quyt nh 15 th c 09 khon d phng v mang tnh cht d phng, l : d phng gim gi hng tn kho; d phng tn tht cc khon u t ti chnh; d phng n phi thu kh i; d phng cho cc khon chi ph ti c cu doanh nghip; d phng cho nhng hp ng c ri ro ln; d phng bo hnh sn phm hng ha; d phng v chi ph bo hnh cng trnh xy lp; qu d phng ti chnh. y l nhng khon d phng ng di gc k ton. Theo ni dung ca thng t s 13 th c 05 khon d phng l : d phng gim gi hng tn kho; d phng tn tht cc khon u t ti chnh; d phng n phi thu kh i; d phng bo hnh sn phm hng ha; d phng bo hnh cng trnh xy lp.

S khc bit ca cc vn bn lin quan n d phng ni trn khng ch khc nhau v s lng cc khon d phng m cn c mt s im khc bit lin quan n cng tc x ly gy khng t lng tng cho nhng ngi lm cng tc k ton ti cc doanh nghip. (xem bng 1) T eo Q 15/2006 v VSA 18 T eo T n Tr c lp ln Tr c lp ln u oc Khi hon u oc tr c lp b n p tr c lp b sung thm sung thm N TK 635 N TK 129, 229 N TK 635 C TK 129, 229 C TK 635 C TK 129, 229 N TK 642(6) N TK 139 N TK 642(6) C TK 139 C TK 642(6) C TK 139 N TK 632 N TK 159 N TK 632 C TK 159 C TK 632 C TK 159 N TK 641 N TK 352 N TK 641 C TK 352 C TK 641 C TK 352 N TK 641 N TK 352 N TK 641 C TK 352 C TK 711 C TK 352 N TK 642 N TK 351 C TK 351 C TK 642 N TK 642 N TK 352 C TK 352 C TK 642 N TK 642 N TK 352 C TK 352 C TK 642 N TK 421 C TK 415 t 13/2006 K i on n p N TK 129, 229 C TK 515 N TK 139 C TK 711 N TK 159 C TK 711 N TK 352 C TK 711 N TK 352 C TK 711

Tiu t c

1. D phng u t ti chnh 2. D phng phi thu kh i 3. D phng Gim gi HTK 4. D phng Bo hnh SP, HH 5. D phng trnh XL 6. D phng lm 7. D phng c cu DN 8. D phng ri ro ln bo hnh Cng tr cp mt vic cc khon CP ti cc Hp ng c

9. Qu d phng ti chnh

(Bng 1 : S khc bit trong x ly cc khon d phng khi cha c thng t 228)

2. S k

c bit v x ly c c k on d p n k i T n t 228 c iu lc

Theo ni dung ca thng t s 228 th c 05 khon d phng l : d phng gim gi hng tn kho; d phng tn tht cc khon u t ti chnh; d phng n phi thu kh i; d phng bo hnh sn phm hng ha; d phng bo hnh cng trnh xy lp. S khc bit trong x ly cc khon d phng khi thng t ny c hiu lc c trnh by c th trong bng 2. T eo Q 15/2006 v VSA 18 T eo T n Tr c lp ln Tr c lp ln u oc Khi hon u oc tr c lp b n p tr c lp b sung thm sung thm N TK 635 N TK 129, 229 N TK 635 C TK 129, 229 C TK 635 C TK 129, 229 N TK 642(6) N TK 139 N TK 642(6) t 228/2009 K i on n p N TK 129, 229 C TK 635 N TK 139

Tiu t c

1. D phng u t ti chnh 2. D phng phi thu kh i

3. D phng Gim gi HTK 4. D phng Bo hnh SP, HH 5. D phng trnh XL 6. D phng lm 7. D phng c cu DN 8. D phng ri ro ln bo hnh Cng tr cp mt vic cc khon CP ti cc Hp ng c

9. Qu d phng ti chnh

C TK 139 N TK 632 C TK 159 N TK 641 C TK 352 N TK 641 C TK 352 N TK 642 C TK 351 N TK 642 C TK 352 N TK 642 C TK 352 N TK 421 C TK 415

C TK 642(6) C TK 139 N TK 159 N TK 632 C TK 632 C TK 159 N TK 352 N TK 641 C TK 641 C TK 352 N TK 352 N TK 627 C TK 711 C TK 352 N TK 351 C TK 642 N TK 352 C TK 642 N TK 352 C TK 642

C TK 642 N TK 159 C TK 632 N TK 352 C TK 641 N TK 352 C TK 711

(Bng 2 : S khc bit trong x ly cc khon d phng khi thng t 228 c hiu lc)

3. Mt s ni dun k

c bit k

c ia t n t s 13/2006 vi t n t 228/2009

Qua trnh by 2 bng ni trn, chng ta hon ton c th d dng so snh c s khc bit trong quy nh x ly i vi cc khon d phng. Tuy nhin ngoi nhng ni dung k trn th gia 02 thng t cn c mt s im khc bit c th l :

- S khc bit c th trong vic quy nh mc trch lp d phng i vi N phi thu (NPT) kh i :

T i n qu n ca c c k on N p i t u T eo t n t T eo t n t 228/2009 13/2006 30% gi tr khon NPT qu hn 3 thng Di 1 nm Trn 6 thng Di 1 nm 50% gi tr khon NPT qu hn 1 nm Di 2 nm 1 nm Di 2 nm 70% gi tr khon NPT qu hn 2 nm Di 3 nm 2 nm Di 3 nm 100% gi tr khon NPT qu hn Khng quy nh T 3 nm tr ln Mc tr c lp d p n (Bng 3 : So snh s khc bit v thi hn v mc trch lp d phng NPT kh i)

- S quy nh chi tit v r rng hn i vi vic xc nh gi tr chng khon thc t trn th trng trong vic trch lp d phng Gim gi u t chng khon.

C th i vi vic xc nh gi tr chng khon thc t trn th trng th ni dung thng t 228/2009 quy nh r i vi hai loi chng khon : chng khon nim yt v chng khon cha nim yt trong khi thng t 13/2006 cha th hin c iu ny. C th : i vi chng khon nim yt: gi chng khon thc t trn th trng c tnh theo gi thc t trn cc S giao dch chng khon H Ni (HNX) l gi giao dch bnh qun ti ngy trch lp d phng; S giao dch chng khon thnh ph H Ch Minh (HOSE) l gi ng ca ti ngy trch lp d phng. i vi cc loi chng khon cha nim yt trn th trng chng khon, gi chng khon thc t trn th trng c xc nh nh sau: + i vi cc Cng ty ng k giao dch trn th trng giao dch ca cc cng ty i chng cha nim yt (UPCom) th gi chng khon thc t trn th trng c xc nh l gi giao dch bnh qun trn h thng ti ngy lp d phng. + i vi cc cng ty cha ng k giao dch th trng giao dch ca cc cng ty i chng th gi chng khon thc t trn th trng c xc nh l gi trung bnh trn c s gi giao dch c cung cp ti thiu bi ba (03) cng ty chng khon ti thi im lp d phng.

Nhn chung, vi s ra i ca thng t 228/2009, B ti chnh khc phc c s khc bit gia cc vn bn c hiu lc hin hnh, a n s hi ha v nht qun theo ng quy nh ca Ch k ton s 15 v chun mc k ton s 18, to iu kin thun li hn cho cng tc k ton ti cc doanh nghip.

Tuy nhin bn thn tc gi thy rng, ni dung ca thng t 13/2006 hay thng t 228/2009 vn ch ban hnh nhng quy nh hng dn ch trch lp v s dng i vi mt s cc khon d phng. Cc khon d phng cn li (tr cp mt vic lm, ti c cu DN, hp ng c ri ro ln, d phng ti chnh) B ti chnh vn cha c quy nh c th to s nht qun v th hin tnh hng dn i vi nhng ngi lm cng tc k ton. Bi l cng mt ni dung l trch lp v s dng i vi cc khon d phng nhng c khon d phng ny th c hng dn trong thng t nhng c khon d phng khc th phi s dng chun mc ban hnh km quyt nh thc hin. y cng chnh l cu hi m bn thn tc gi xin dnh cho nhng nh hoch nh ch , chnh sch v k ton ti chnh nc ta hin nay! -----------------------------------------------------

Ti liu t am k o
1) Ch k ton doanh nghip, ban hnh theo Quyt nh s 15/2006/Q-BTC ngy 20/03/2006. 2) Chun mc K ton Vit Nam s 18 Cc khon d phng, ti sn v n tim tng , ban hnh theo Quyt nh s 100/2005/Q-BTC ngy 28/12/2005.

3) Nguyn Khnh Linh, Cn thng nht quy nh v cc khon d phng

4) Nguyn Cng Phng, Bn v cc khon d phng 5) Thng t s 13/2006/Q-BTC ngy 27/02/2006

6) Thng t s 228/2009 /Q-BTC ngy 07/12/2009 7) www.vacpa.org.vn 8) www.tapchiketoan.info