ketoangiachat

HNG DAN THC HIEN KE TOAN CHUAN MC "

ANH HNG CUA VIEC THAY OI TY GIA HOI
OAI"
- Can c vao Quyet nh so 165/2002/ Q-BTC ngay
31/12/2002 cua Bo Trng Bo Tai chanh ve viec ban hanh
va cong bo 6 chuan mc Ke Toan Viet nam.
- Can cu thong tu 105.
I / Nguyen tac ghi nhan:
1/ Cac doanh nghiep san xuat kinh doanh co nghiep
vu kinh te phat sinh bang ngoai te: phai thc hien ghi
so va lap bao cao tai chanh theo 1 n v tien te thong
nhat la ong VN. Viec quy oi ong ngoai te ra ong Viet
nam hoac ra n v tien te chnh thc s dung trong Ke toan
ve nguyen tac Doanh nghiep phai can c vao TG giao dch
thc te cua nghiep vu kinh te phat sinh hoac TG giao dch
bnh quan tren th trng ngoai te lien ngan hang do Ngan
hang Nha nc Viet nam cong bo tai thi diem phat sinh
nghiep vu kinh te e ghi so ke toan.
Ty gia ghi so ke toan tai Cong ty : thong nhat
dung ty gia bnh quan lien ngan hang Do Ngan

hang Nha nc Viet nam cong bo vao Ngay

au moi thang tren Ban tin th trng Bo
Thng Mai e lam ty gia ghi so ke toan trong thang

o. Trng hp trong thang ty gia BQLNH bien ong hn 1%

so vi ty gia au thang a chon e ghi so th ieu chnh
lai ty gia ghi so theo ty gia mi ngay tai thi iem bien
ong.
(Theo oan 09 cua chuan mc: " Ty gia hoi oai tai
ngay giao dch c coi la ty gia giao ngay. Doanh nghiep co
the s dung ty gia xap x vi ty gia hoi oai thc te
tai ngay giao dch. V du TG trung bnh tuan hoac thang co
the c s dung cho tat ca cac giao dch phat sinh cua
moi loai ngoai te trong tuan, thang o. Neu TG giao ong
manh th doanh nghiep khong c s dung TG trung bnh cho
viec ke toan cua tuan hoac thang ke toan o.)
2. Ty gia trong nghiep vu hach toan Doanh thu, , thu
nhap khac: Ghi theo ty gia thc te ngay phat sinh
Nghiep vu.
3. Hang ton kho,ben n cac TK von bang tien,TSC,
chi ph SXKD, chi ph khac: Bat buoc ghi nhan theo ty gia
ghi so ke toan a ban hanh trong thang.

3.
Cac khoan cong n co goc ngoai te bat
buoc phai c theo doi chi tiet theo ty gia ghi so khi phat
sinh nghiep vu cong n o. Khi tien hanh thu (tra n) th
phan anh theo ty gia ghi so tai thi iem thu (tra) n.
Khoan chenh lech ty gia phat sinh c hach toan vao chi
ph (thu nhap) tai chnh trong ky hach toan thu (tra n).
4.
Cuoi nam tai chnh, Ke toan anh gia lai cac
khoan muc tien te co goc ngoai te: Ke toan tong
hp co trach nhiem phan anh lai (lo) phat sinh tren bao
cao tai chnh.
5.
Trng hp mua ban ngoai te bang tien
ong VN: th hach toan theo TG thc te
II/ Nguyen tac x ly chenh lech TG:
1- X ly chenh lech TG hoi oai phat sinh trong ky va
chenh lech anh gia lai cuoi ky lien quan en hoat ong
san xuat kinh doanh: toan bo chenh lech TG hoi oai
phat sinh trong ky va chenh lech TG do anh gia lai cac
khoan muc tien te co goc ngoai te cuoi nam tai chnh
c ghi nhan ngay vao chi ph tai chnh hoac doanh thu tai
chnh tren bao cao ket qua hoat ong san xuat kinh
doanh cua nam tai chnh.
2- X ly chenh lech TG hoi oai phat sinh trong ky va
chenh lech do anh gia lai cuoi ky lien quan en hoat
ong au t xay dng: c phan anh tren tai khoan 413 '"
Chenh lech ty gia hoi oai"
III / Phng phap hach toan:
1/ Khi mua hang hoa, dch vu thanh toan bang ngoai te:
N TK 151,152,153,211,213,241,627,641,642,133.... (theo
ty gia ghi so)
Co TK 111(1112), 112(1122), 1411, 3311.... (theo
ty gia ghi so)
2/ Khi vay ngan han, vay dai han, n dai han hoac
nhan n noi bo... bang ngoai te, can c TG hoi oai
ngay giao dch, ke toan ghi:
Neu TG nhan n ln hn TG ghi so :
N TK 111(1112) , 112(1122) ..... ( theo TG ngay giao
dch)
Co TK 515 (doanh thu hoat ong tai chanh) (lai
TG hoi oai)
Co TK 311,315, 311, 336, 341, 342... ( theo TG ghi
so)
Neu TG nhan n nho hn TG ghi so :

N TK 111(1112) , 112(1122) ..... ( theo TG ngay giao

dch)
N TK 635 (Chi ph tai chanh) ( lo TG hoi oai)
Co TK 311,315, 311, 336, 341, 342... ( theo TG ghi
so)
3/ Khi thanh toan n phai tra( n phai tra ngi ban,
n vay ngan han, vay dai han, n dai han, n noi bo...)
- Neu phat sinh lo TG trong giao dch thanh toan, Ke
toan ghi:
N TK 311,315, 311, 336, 341, 342... ( TG ghi so)
N TK 635 (Chi ph tai chanh) ( lo TG hoi oai)
Co TK 111(1112) , 112(1122).... ( theo TG ngay
giao dch)
- Neu phat sinh lai TG trong giao dch thanh toan, Ke
toan ghi:
N TK 311,315, 311, 336, 341, 342... ( TG ghi so)
Co TK 515 (doanh thu hoat ong tai chanh) (lai
TG hoi oai)
Co TK 111(1112) , 112(1122).... ( theo TG ngay
giao dch)
4/ Khi phat sinh doanh thu, thu nhap khac bang cac n v
tien te khac vi n v tien te ang s dung e ghi so ke
toan, ghi:
N TK 111(1112), 112( 1122) , 131... (TG ngay giao dch)
Co TK 511, 711 .... ( TG hoi oai giao dch thc
te hoac TG hoi oai lien ngan hang)
5/ Khi phat sinh cac khoan n phai thu bang ngoai te,
ghi:
- Neu TG ngay giao dch ln hn TG ghi so:
N TK 111(1112) , 112(1122) ... (TG ngay giao dch)
Co TK 515 (doanh thu hoat ong tai chanh) (lai
TG hoi oai)
Co TK 131,136,138.... ( TG ghi so)
- Neu TG ngay giao dch nho hn TG ghi so:
N TK 111(1112) , 112(1122) ... (TG ngay giao dch)
N TK 635 (Chi ph tai chanh) ( lo TG hoi oai)
Co TK 131,136,138.... ( TG ghi so)
6/ Khi mua ngoai hang hoa, dch vu,TSC, thiet b, khoi
lng xay dng, xay lap do ngi ban hoac ben nhan
thau ban giao: ( oi vi hoat ong au t XDCB )
a/ Khi mua hang hoa, dch vu TSC :

N TK 151,152,211,213,241.... ( TG ghi so)

Co TK 111(1112) ,112( 1122), 3312... ( TG ghi so)
b/ Khi thanh toan n phai tra bang ngoai te:
- Neu phat sinh lo chenh lech TG trong giao dch thanh
toan:
N TK 311,315,331, 336, 341, 342... ( TG ghi so)
N TK 413(4131) - Chenh lech TG ( lo TG)
Co TK 111(1112), 112( 1122) ( TG ngay giao dch)
- Neu phat sinh lai chenh lech TG trong giao dch thanh
toan:
N TK 311,315,331, 336, 341, 342... ( TG ghi so)
Co TK 413(4131) - Chenh lech TG ( lai TG)
Co TK 111(1112), 112( 1122) ( TG ngay giao dch)
c/ Hang nam, CLTG a thc hien phat sinh trong giai oan
au t XDCB c phan anh luy ke tren TK 413 (4132) cho
en khi hoan thanh au t XDCB.
d/ Ket thc giai oan au t XDCB, ket chuyen chenh
lech TG a thc hien (theo so thuan sau khi bu tr so d
ben n va ben co TK 4132) cua hoat ong au t tren TK
413(4132) tnh ngay vao chi ph tai chanh, hoac doanh thu hoat
ong tai chanh, hoac ket chuyen sang TK 242 (CP tra trc
dai han) neu la lo TG hoac TK 3387 ( Doanh thu cha thc
hien neu lai TG) e phan bo trong thi gian toi a la 5
nam , ghi:
N TK 413 (4132) - CLTG
Co TK 3387- Doanh thu cha thc hien ( lai TG)
hoac
N TK 242 - CP tra trc dai han ( Lo TG)
Co TK 413(4132) CLTG
e / X ly CLTG a thc hien trong giai oan au t XDCB
c luy ke trong giai oan au t en thi iem quyet
toan ban giao a cong trnh vao hoat ong se ket chuyen
ngay toan bo hoac phan bo trong thi gian toi a la 5 nam
vao chi ph tai chanh hoac doanh thu hoat ong tai chanh.
- N TK 635 - CP tai chanh (lo TG)
Co TK 242 - CP tra trc dai han
hoac
N TK 3387 - Doanh thu cha thc hien

Co TK 515 - Doanh thu hoat ong tai chanh ( Lai TG)

7/ Ke toan chenh lech TG anh gia lai cuoi nam:
Vao thi iem cuoi nam, doanh nghiep phai anh gia
lai cac khoan muc tien te co goc ngoai te theo ty gia
hoi oai thi iem cuoi nam tai chnh theo ty gia hoi
oai bnh quan lien ngan hang do Ngan hang nha nc
cong bo tai thi iem cuoi nam tai chnh, Ke toan ghi:
- Neu phat sinh lai TG, ghi:
N TK 111(1112), 112(1122), 131, 136,138, 311, 315, 331, 341,
342...
Co TK 413 - Chenh lech TG
- Neu phat sinh lo TG, ghi:
N TK 413 - Chenh lech TG
Co TK 111(1112), 112(1122), 131, 136,138, 311, 315, 331, 341,
342...
* X ly chenh lech ty gia hoi oai anh gia lai cuoi
nam:
a) X ly chenh lech ty gia anh gia lai cuoi nam cac
khoan muc tien te cua hoat ong san xuat, kinh doanh ke
ca hoat ong au t xay dng, ket chuyen toan bo khoan
chenh lech vao TK 515 (neu lai TG hoi oai) va vao TK 635
(neu lo TG hoi oai)
Ke toan ghi:
- Ket chuyen lai chenh lech ty gia hoi oai anh gia
lai cuoi nam tai chnh vao doanh thu hoat ong tai chnh, ghi:
N TK 413 - Chenh lech TG hoi oai.
Co TK 515 - Doanh thu hoat ong tai chnh
- Ket chuyen lo chenh lech ty gia hoi oai anh gia
lai cuoi nam tai chnh vao doanh thu hoat ong tai chnh, ghi:
N TK 635 - Chi ph tai chnh
Co TK 413 - Chenh lech TG hoi oai
b) X ly chenh lech ty gia hoi oai anh gia lai cuoi
nam cac khoan muc tien te cua hoat ong au t xay
dng c ban:
- giai oan au t xay dngm doanh nghiep cha i vao
hoat ong th chenh lech ty gia hoi oai anh gia lai
cuoi nam c phan anh luy ke tren TK 413
- Khi ket thuc giai oan au t, xay dng chuyen sang hoat
ong san xuat, kinh doanh so d n hoac d co tren TK
413 ( khong bao gom cac khoan muc tien te lien quan en
au t xay dng c ban thi iem ban giao e a vao
s dung) se c x ly nh sau:
+ Ket chuyen so d n TK 413 vao TK 242 ( chi ph tra
trc dai han) e phan bo dan so lo chenh lech so lo

ty gia TG hoi oai cua giai oan au t xay dng trong cac
nam tiep theo trong thi gian toi a la 5 nam vao cho ph tai
chnh, ghi:
N TK 242 - Chi ph tra trc dai han.
Co TK 413 - Chenh lech TY hoi oai
+ Ket chuyen so d co TK 413 vao TK 3387( doanh thu
cha thc hien) e phan bo dan so lai TG hoi oai cua
giai oan au t xay dng trong cac nam tiep theo trong thi
gian toi a la 5 nam ( ke t khi ket thuc gia oan au t)
vao danh thu hoat ong tai chnh, ghi:
N TK 413 - Chenh kech TG hoi oai
Co TK 3387 - Doanh thu cha thc hien
ay mi ch la hng dan thc hien cho Doanh nghiep co
phat sinh nghiep vu ngoai te.
Con cha e cap en viec x ly chenh lech ty gia khi
hp nhat bao cao tai chnh cua c s nc ngoai.
Lao gia se cung cap sau neu ba con co nhu cau.