3/16/2015

TRUNG TM H TR DOANH NGHIP NH V

VA TNH BNH THUN

CP NHT
CH K TON DOANH NGHIP
(Ban hnh theo Thng t s 200/2014/TT-BTC ngy
22/12/2014 ca B Ti chnh thay th Q15)

ThS.NCS. V Th Thy Trang

Bnh Thun, thng 03/2015

Ni dung:
(1) Nguyn tc xy dng ch KTDN
(TT200/2014/TT-BTC)
(2) Ni dung thay i:
+ Quy nh chung
+ Ni dung mi trong ti khon k ton
+ Ni dung mi Bo co ti chnh

3/16/2015

NGUYN TC XY DNG CH KTDN

(Ban hnh theo Thng t s 200/2014/TT-BTC ngy 22/12/2014
ca B Ti chnh thay th Q15)
1. Ph hp vi thc tin, hin i v mang tnh kh thi;
2. Tn trng bn cht hn hnh thc;
3. Linh hot v m; Ly mc tiu p ng yu cu qun l, iu
hnh ra quyt nh kinh t ca doanh nghip, phc v nh u
t v ch n lm trng tm; Khng k ton v mc ch thu;
4. Ph hp vi thng l quc t;
5. Tch bit k thut k ton trn TK v BCTC; Khi nim ngn
hn v di hn ch p dng i vi BCKT, khng p dng
i vi TK;
6. cao trch nhim ca ngi hnh ngh.

NHNG NI DUNG THAY I CA

THNG T 200/2014/TT-BTC
4

Chng t,
s sch
k ton

Bo co
ti chnh

NI DUNG
THAY I
Hch
ton
k ton

Ti khon
k ton

3/16/2015

THAY I V CHNG T V S SCH K TON

5

Chng t
k ton

Chng t
v s sch
k ton

S sch
k ton

THAY I V CHNG T K TON

6

Tt c cc chng t
iu mang tnh
hng dn
DN khng t
xy dng c th
vn dng mu s
theo Q15

3/16/2015

THAY I V S SCH K TON

7

Thng t 200

Quyt nh 15

Hnh thc
s k ton
DN u t trc
tip nc ngoi
c s dng
ngoi t l n v
tin t trong k ton
v BCTC bng
ngoi t c kim
ton cng l BCTC
mang tnh php l

B tt c hnh thc
s k ton, DN t quyt nh
hnh thc s ph hp vi DN
Tt c DN u c dng
ngoi t lm n v tin t
trong k ton
(nu tho iu kin quy nh)

Phi lp BCTC
chuyn i theo VN
Kim ton BCTC VN
S dng BCTC VN
l Bo co php l.

THAY I V S SCH K TON

8

Cc DN khng bt buc phi p dng mu s k ton

DN c t thit k, xy dng ring ph hp vi
yu cu qun l v c im hot ng ca mnh

S
k ton

DN no khng t xy dng c th vn dng

mu s theo Q 15
Khng bt buc p dng 4 hnh thc Nht k chung,
Nht k s Ci, Nht k chng t v Chng t ghi s.

Cc doanh nghip p dng theo hnh thc ca phn mm

k ton m doanh nghip ang s dng.

3/16/2015

THAY I V TI KHON K TON

9

o Khng phn bit ngn hn v di hn trn ti khon

o Phn bit ngn hn, di hn trn BCKT

oThit k li ton b cc ti khon phn nh

u t ti chnh theo thng l quc t
(Chng khon kinh doanh, u t nm gi n ngy o hn, Sn sng bn)

o Xy dng k ton linh hot

oCi m trn tinh thn ci tri cho doanh nghip
oTrao cho DN quyn quyt nh nhiu hn trong t chc KT

THAY I V TI KHON K TON

10

Tn trng bn cht
hn hnh thc
Giao dch c th gi
tn khuyn mi nhng
bn cht l gim gi

Gi vn

Doanh thu

Gi tr hng
khuyn mi

Trn c s
phn b gi tr
hp l ca gi
bn v hng
khuyn mi

Trong giao dch

y thc

Ngi giao y thc

-Ngi thc
s chi tin
np thu.
-S dng TK
333 phn
nh ngha v.

Ngi nhn y thc

- i lm dch v
- Ngi giao
dch ,c tn trn
h s thu cng
khng c
tnh l ngha v
ca mnh.

3/16/2015

THAY I V TI KHON K TON

11

K ton
Khng v mc ch thu.
V mc ch chung, m bo
tnh minh bch r rng cho tt c nhng ngi s dng BCTC.
Vic ghi nhn doanh thu v chi ph
o Khng ph thuc vo ha n
o Ph thuc vo cc iu kin ca CMKT c cho php hay
khng.

THAY I V TI KHON K TON

12

Tch bit k thut ghi chp k ton v trnh by BCTC

Thng t 200/2014

Thu GTGT
tnh theo
phng php
trc tip hay
khu tr
Trn s k ton c th tch
ngay thu ti thi im ghi
nhn doanh thu hoc nh k
mi iu chnh trn s k ton

Khng nh
hng n bn
cht l thu gin
thu

Ch tiu doanh thu bn hng

cung cp dch v trn
BCKQHKD u khng bao
gm thu gin thu

3/16/2015

THAY I V TI KHON K TON

13

Cp nht
IFRIC 13
IFRIC15

Cp nht ti a
cc ni dung ca
CMKTQT
trn nguyn tc
khng tri vi
Cp nht
Cp nht
Lut k ton IAS 16, 36
IFRS 3,

IFRS 10, 15

IAS 39, 40

THAY I V BO CO TI CHNH
14

Nhiu ch
tiu trn
BCKT

Mi ton b,
Trn nguyn tc
minh bch, cng
khai, linh hot

BCKT, Thuyt
BCKQKD minh
,BCLCTT BCTC

Li suy gim
trn c phiu
BCKQKD

Mt s
ch tiu
trn
BCLCTT

Chi tit v
thng tin lin quan
i vi nhiu ch tiu
=> Chng
chuyn gi

N xu v
chm
thanh ton

3/16/2015

LN U TIN XY DNG NGUYN K TON V BCTC

CHO DN KHNG P NG GI NH HOT NG LIN TC
15

Theo hng
ti phn loi
ton b ti sn
di hn thnh
ngn hn

nh gi li ton
b n phi tr
theo gi tr
c th thu hi.

ng k sa i Ch k ton
16

1.

B sung ti khon cp 1, cp 2 hoc sa i ti khon

cp 1, cp 2 v tn, k hiu, ni dung v phng php
hch ton cc nghip v kinh t pht sinh c th phi c
s chp thun bng vn bn ca B Ti chnh trc khi
thc hin.

2.

B sung mi hoc sa i biu mu, tn v ni dung

cc ch tiu ca BCTC phi c s chp thun
bng vn bn ca B Ti chnh trc khi thc hin.

3.

i vi chng t v s k ton: Doanh nghip t thit k

mu biu v hnh thc, khng bt buc.

3/16/2015

NHNG NI DUNG THAY I CA

THNG T 200/2014/TT-BTC
17

01
Ni dung

Thay i v H thng ti khon

02
Ni dung

Thay i v Hch ton k ton

V H THNG TI KHON
18

cc ti khon ti sn khng cn phn bit

ngn hn, di hn .

B cc ti khon

B cc ti khon: 142, 144, 223, 311, 315, 342, 415.

B cc ti khon 129, 139, 159
B cc ti khon 512, 531, 532
Thm ti khon 357-Qu bnh n gi
B ton b ti sn ngoi bng CKT

3/16/2015

THAY I V HCH TON K TON

19

D phng tn tht
ti sn (TK229)

Ghi nhn VCSH

ca n v ph thuc
Thay i
v hch ton
k ton

K ton hp ng
hp tc kinh doanh

K ton tin

K ton
u t ti chnh

THAY I V HCH TON K TON

20

Nguyn tc k ton
cc khon phi thu

Thu TN hon li

Chi ph tr trc

Thay i
v hch ton
k ton

Nguyn tc KT TSC,
BST v XDCB

Hng tn kho

Thu GTGT
c khu tr

10

3/16/2015

THAY I V HCH TON K TON

21

K ton
cc khon chi ph

K ton cc khon
Doanh thu

K ton
vn ch s hu

K ton cc khon
n phi tr
Thay i
v hch ton
k ton

Chi ph phi tr

Vay v n
thu ti chnh

HCH TON K TON V GHI NHN

VN CH S HU CA N V PH THUC
22

DN t quyt nh
vic ghi nhn vn
kinh doanh cp cho
n v hch ton
ph thuc l N
phi tr (336) hoc
Vn ch s hu
(411).

DN phi ghi nhn Doanh

thu, gi vn iu chuyn
sn phm, hng ho, dch
v ni b nu vic iu
chuyn ny to ra gi tr
gia tng trong sn phm,
hng ho, dch v khng
ph thuc vo hnh thc
ca chng t k ton
(Ho n hay Chng t
lun chuyn ni b).

11

3/16/2015

V HCH TON K TON TIN

Ti khon 1113: Vng tin t
23

Q 15

Trc y l Vng bc, kim kh qu, qu

TT200

+ L vng c s/dng vi chc nng ct gi

gi tr.
+ Khng phn nh vng c tnh cht nguyn
liu, hng ha
Khng c ghi m TK 112

Thu chi

Phn nh tng t

ngn hng

vay ngn hng 341 - Vay v n ti chnh,

TT 200 b 311 v 315

V HCH TON K TON TIN

La chn n v tin t trong k ton
24

1. Doanh nghip c nghip v thu, chi ch yu bng ngoi

t xem xt, quyt nh la chn n v tin t trong k
ton, chu trch nhim trc php lut v thng bo
cho c quan thu qun l trc tip.
2. n v tin t trong k ton l n v tin t:
a) c s dng ch yu trong cc giao dch bn hng,
cung cp dch v, thng l n v tin t
dng nim yt gi bn v c thanh ton.
b) c s dng ch yu trong vic mua hng ha, dch
v, nh hng ln n chi ph SXKD, thng l n v
tin t dng thanh ton cho cc chi ph .

12

3/16/2015

Chuyn i BCTC lp bng ngoi t sang VND

Kim ton Bo co ti chnh
25

1. Doanh nghip s dng ngoi t lm n v tin t

trong k ton th ng thi vi vic lp BCTC bng ngoi
t cn phi chuyn i BCTC sang VND khi cng b v
np cho c quan qun l Nh nc.
2. Bo co ti chnh mang tnh php l l BCTC
bng ng Vit Nam. BCTC php l phi c kim
ton.
3. Khi chuyn i BCTC c lp bng ngoi t sang VND,
doanh nghip phi trnh by r trn Bn thuyt minh
nhng nh hng (nu c) i vi BCTC.
4. Chuyn i BCTC lp bng ngoi t sang VND.

Chuyn i BCTC lp bng ngoi t sang VND

Kim ton Bo co ti chnh
26

Nguyn tc chuyn i BCTC lp bng ngoi t sang VND

Ti sn v n phi tr c quy i theo t gi giao dch

thc t cui k (l t gi chuyn khon ca mt ngn
hng thng mi ni doanh nghip thng xuyn c
giao dch);

Vn u t ca ch s hu c quy i theo
t gi giao dch thc t ti ngy gp vn;

Chnh lch t gi v chnh lch nh gi li ti sn

c quy i theo t gi giao dch thc t ti ngy nh
gi.

13

3/16/2015

Chuyn i BCTC lp bng ngoi t sang VND

Kim ton Bo co ti chnh
27

Nguyn tc chuyn i BCTC lp bng ngoi t sang VND

LNST cha phn phi, cc qu trch t LNST cha PP

c quy i bng cch tnh ton theo cc khon mc ca
BCKQHKD;
Cc khon mc thuc BCKQKD v BCLCTT c quy
i theo t gi giao dch thc t ti thi im pht sinh
hoc t gi bnh qun k k ton (nu chnh lch khng
vt qu 3%)

b. Phng php k ton CLTG do chuyn i BCTC sang

VND: c ghi nhn trn ch tiu Chnh lch t gi hi
oi M s 417 thuc phn vn ch s hu ca Bng cn
i k ton.

Thay i n v tin t trong k ton

28

1. Khi c s thay i ln v hot ng qun l v kinh doanh

dn n n v tin t c s dng trong cc giao dch kinh
t khng cn ph hp c thay i n v tin t trong k
ton. Vic thay i t mt n v tin t ghi s k ton ny
sang mt n v tin t ghi s k ton khc ch c thc
hin ti thi im bt u nin k ton mi. Doanh
nghip phi thng bo cho c quan thu qun l trc tip v
vic thay i n v tin t trong k ton chm nht l sau 10
ngy lm vic k t ngy kt thc nin k ton.

14

3/16/2015

Thay i n v tin t trong k ton

29

2. T gi p dng khi thay i n v tin t k ton:

a. p dng t gi chuyn khon ca ngn hng thng mi
ni thng xuyn c giao dch ti thi im u nin k
ton chuyn i s d trn s k ton i vi cc khon
mc thuc BCKT;
b. p dng t gi chuyn khon bnh qun k trc lin k
vi k thay i (nu xp x t gi thc t) trnh by thng tin
so snh trn BCKQKD v BCLCTT ca k c s thay i.

3. Khi thay i n v tin t trong k ton, phi trnh by r

trn Bn thuyt minh BCTC l do thay i v nhng nh
hng (nu c) i vi BCTC.

Quyn v trch nhim ca doanh nghip i vi vic t chc k ton

ti cc n v khng c t cch php nhn hch ton ph thuc
30

1.

Doanh nghip c trch nhim t chc b my k ton

v phn cp hch ton cc n v hch ton ph thuc
ph hp vi c im hot ng, yu cu qun l ca
mnh v khng tri vi quy nh ca php lut.

2.

Doanh nghip quyt nh vic k ton ti n v

hch ton ph thuc c t chc b my k ton ring i
vi:

a.

Vic ghi nhn khon vn kinh doanh c doanh nghip

cp: Doanh nghip quyt nh n v hch ton ph thuc
ghi nhn l n phi tr hoc vn ch s hu;

15

3/16/2015

Quyn v trch nhim ca doanh nghip i vi vic t chc k ton

ti cc n v khng c t cch php nhn hch ton ph thuc
31

b. i vi cc giao dch mua, bn, iu chuyn sn phm, hng ha,

dch v ni b: Doanh thu, gi vn ch c ghi nhn ring
ti tng n v hch ton ph thuc nu s lun chuyn sn
phm, hng ha, dch v gia cc khu trong ni b v bn cht
to ra
gi tr gia tng trong sn phm, hng ha, dch v. Vic
ghi nhn doanh thu t cc giao dch ni b trnh by trn BCTC
ca cc n v khng ph thuc vo hnh thc ca chng t
k ton (ha n hay chng t lun chuyn ni b);
c. Vic phn cp k ton ti n v hch ton ph thuc: Ty thuc
m hnh t chc k ton tp trung hay phn tn, doanh nghip
c th giao n v hch ton ph thuc phn nh n li nhun
sau thu cha phn phi hoc ch phn nh n doanh thu, chi
ph.

K ton cc giao dch ngoi t

32

1. Xc nh t gi giao dch thc t trong cc giao dch

T gi giao dch thc t khi gp vn;

T gi giao dch thc t khi ghi nhn v nh gi li n
phi thu;
T gi giao dch thc t khi ghi nhn v nh gi li n
phi tr;
T gi giao dch thc t khi nh gi li s d ngoi t
cui k;
T gi giao dch thc t khi thay i n v tin t trong
k ton.

16

3/16/2015

K ton cc giao dch ngoi t

33

2.

p dng t gi cho mt s giao dch:

Khon ngi mua tr tin trc hoc tr trc

cho ngi bn: p dng t gi giao dch thc t;

Ghi nhn doanh thu hoc ti sn pht sinh t giao

dch nhn trc hoc tr trc;

i vi bn C cc ti khon vn bng tin:

Ch p dng t gi bnh qun gia quyn di ng;

V HCH TON K TON TIN

34

Thay i cch xc nh t gi giao dch thc t trong cc

giao dch ngoi t

nh gi li cc khon mc tin t c gc ngoi t

Ti tt c cc thi im phi lp BCTC
Khng bao gm cc khon:
- Nhn trc ca ngi mua bng ngoi t
- Tr trc cho ngi bn bng ngoi t
- Doanh thu nhn trc hoc chi ph tr trc bng
ngoi t

17

3/16/2015

V HCH TON K TON U T TI CHNH

35

Thng t 200/2014

Quyt nh 15/2006

TK121 - u t
chng khon ngn
hn
Chng khong
kinh doanh
Chng khon nm
gi ch o hn
di 12 thng.

TK 121-Chng khon
kinh doanh
TK 128 Chng khon
nm gi ch o hn
di 12 thng
C tc bng c phiu,
nh u t ch theo di
s lng trn thuyt
minh BCTC

Nguyn tc: Gi gc (ti thi im khp lnh T+0)

Gi vn c xc nh theo phng php bnh qun
gia quyn di ng

V HCH TON K TON U T TI CHNH

36

Ghi gim gi tr ghi s khon u t

Gii th
cng ty con
v sp nhp
ton b TS v
N phi tr
ca cng ty con
vo cng ty m

Ghi nhn ton b ti sn, n phi tr ca cng ty

con b gii th theo gi tr hp l ti ngy sp nhp

Phn chnh lch gia gi ph khon u t v

gi tr hp l c ghi nhn vo DTTC hoc CPTC

Vic phn phi li nhun cho c cn c vo mc LNST cha phn phi

thuc s hu ca cng ty m trn BCTC hp nht.
ch s hu ti cng ty m

18

3/16/2015

V HCH TON K TON

HP NG HP TC KINH DOANH (BCC)
37

Thng t 200 nu rt r v cc trng hp

ca hp ng hp tc kinh doanh so vi Q 15/2006

Nu BCC quy nh cc bn khc tham gia BCC

c hng mt khon li nhun c nh m khng
ph thuc vo KQKD ca hp ng
Hnh thc php l ca hp ng l BCC
Bn cht ca hp ng l thu ti sn
Phi ghi nhn theo bn cht l Thu ti sn

V HCH TON K TON

D PHNG TN THT TI SN
38

D phng tn tht ti sn
(TK 229, trc y l "D phng gim gi u t di hn):

D phng tn tht u t vo n v khc: L khon d phng

tn tht do DN nhn vn gp u t b l. i vi khon u t
vo cng ty lin doanh, lin kt, ch trch lp khon d phng BCTC
khng p dng phng php VCSH.

19

3/16/2015

HCH TON K TON V

NGUYN TC K TON CC KHON PHI THU
39

Cc khon phi thu

mang tnh cht thng mi
pht sinh t giao dch
c tnh cht mua-bn.

Phi thu
ca khch
hng
(TK 131)

Nu r rng
nguyn tc
hch ton gia
Cc khon phi thu
ti khon Phi thu gia n v cp trn
Phi thu
131 v 138; ni b
v n v cp di
khc
(TK 136) trc thuc khng c t
136
(TK 138)
Gm cc khon phi thu
khng c tnh thng mi,
khng lin quan n giao dch mua bn.

cch php nhn

hch ton ph thuc.

HCH TON K TON V

NGUYN TC K TON CC KHON PHI THU
40

Khi lp BCTC, cn c k hn cn li ca cc khon phi thu phn loi l

di hn hoc ngn hn. Cc ch tiu phi thu ca Bng CKT c th bao
gm c cc khon c phn nh cc TK khc.

Bn giao u thc xut khu s dng TK 131, bn nhn u thc s dng TK

138, ngoi tr phi thu v ph u thc.

TK 138 phn nh cc khon cho bn khc mn bng ti sn phi tin t (nu

cho mn bng tin th phi k ton l cho vay trn TK 1283-Cho vay)

20

3/16/2015

V HCH TON K TON HNG TN KHO

41

Khng p dng phng php lifo

B sung k thut tnh gi theo phng php

gi bn l

Nu chi tit cch hch ton cc trng hp

xut kho khuyn mi, qung co

Khng vn ho li vay i vi nh thu xy lp

Khng p dng TK 157 khi chuyn hng tn kho

cho cc n v ph thuc (m s dng TK 136)

V HCH TON K TON

THU GTGT C KHU TR
42

THU GTGT
C KHU TR

Nu chi tit k thut

chia thu GTGT
trong hp ng hp
tc kinh doanh
(BCC)

B cc bt ton k
khai thu GTGT u
vo v u ra trong
cc giao dch sn
phm hng ho tiu
dng ni b, khuyn
mi qung co.

21

3/16/2015

HCH TON K TON V

NGUYN TC K TON TSC, BST, XDCB
43

Khi mua TSC

nu c nhn
km thm thit
b, ph tng
thay th

Phi xc nh v ghi nhn

ring sn phm, ph tng thit b
thay th theo gi tr hp l

Nguyn gi mua TSC c xc nh bng

tng gi tr ca ti sn c mua tr i gi
tr sn phm, thit b, ph tng thay th.

HCH TON K TON V

NGUYN TC K TON TSC, BST, XDCB
44

Chi ph sa cha ln TSC c th

vic sa cha ln c tnh chu k

Quyt nh 15/2006

L khon
trch trc
s dng TK 335

Thng t 200/2014

c phn nh
l D phng
phi tr
s dng TK 352

22

3/16/2015

HCH TON K TON V

NGUYN TC K TON TSC, BST, XDCB
45

BS u t cho thu hot ng

phi trch khu hao

Bt ng sn
u t
nm gi ch
tng gi

Khng
trch khu hao
m xc nh tn
tht do gim gi tr

HCH TON K TON V

NGUYN TC K TON TSC, BST, XDCB
46

Khi cng trnh hon thnh

Qu trnh xy dng BS

BS s dng cho
nhiu mc ch
s dng ti khon
241 tp hp
chi ph xy dng.

Ghi nhn ti sn

Cn c cch thc s
dng ti sn trong thc
t kt chuyn chi ph
u t xy dng ph
hp vi bn cht ca
tng loi.

23

3/16/2015

V HCH TON K TON CHI PH TR TRC

47

-i vi Chi ph
pht hnh tri
phiu
oTi ngy pht
hnh: Ghi gim
mnh gi tri
phiu .
onh k phn b
hoc vn ha
tng ng tng gi
tr mnh gi
triphiu

Phi theo di chi tit

thi gian tr trc
phn loi trn
bng CKT.

V HCH TON K TON

THU THU NHP HON LI
48

Thu thu nhp

hon li

Khng s dng khi

nim chnh lch
vnh vin

c php B tr
trn BCTC khi
ca cng DN v
cng c quan
thu qun l.

24

3/16/2015

V HCH TON K TON

CC KHON N PHI TR
49

12. K ton cc khon n phi tr

Phn bit theo i tng
phi tr:Thng mi, ni b,
phi thu khc
Cc khon thu gin thu nh
thu GTGT (trc tip v gin
tip), thu TTB, XK, BVMT v
cc loi thu gin thu khc
Loi tr ra khi s liu v
doanh thu gp trn BCTC hoc
bo co khc.

V HCH TON K TON CHI PH PHI TR,

VAY V N THU TI CHNH
50

Chi ph phi tr

Vay v n
thu ti chnh

-Phn bit TK 335-Chi

ph phi tr v
352-D phng phi tr
-TK 352: khng chc
chn v mt thi gian v
gi tr; hng ho, dch v
cha nhn.

TK 341, b TK 311,
315 v gp vo 341:
khng bao gm vay
di hnh thc pht
hnh tri phiu.

25

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V HCH TON K TON VN CH S HU

51

Ghi nhn theo vn thc gp, khng ghi nhn vn gp theo

vn iu l trn giy php ng k kinh doanh.

Xc nh phn vn gp ca nh u t bng ngoi t

Khi giy php u t quy nh vn iu l ca DN c xc
nh bng ngoi t tng ng vi mt s lng tin VND

Vic xc nh phn vn gp ca nh u t bng ngoi t (tha,

thiu, so vi vn iu l) c cn c vo s lng ngoi t
thc gp.
Khng xem xt ti vic quy i ngoi t ra VN theo giy php
u t.

V HCH TON K TON CC KHON DOANH THU

52

Doanh thu v chi ph to ra khon doanh thu phi c

ghi nhn ng thi theo nguyn tc ph hp.

Trng hp nguyn tc ph hp c th xung t vi

nguyn tc thn trng trong k ton

k ton phi cn c vo bn cht v cc Chun mc

k ton phn nh giao dch mt cch trung thc, hp l.

26

3/16/2015

V HCH TON K TON CC KHON DOANH THU

53

3
Doanh thu ghi nhn trn
s k ton lp BCTC
phi tun th cc nguyn
tc k ton v tu theo
tng trng hp khng
nht thit phi bng s
ghi trn ho n bn hng.

Nhn
mnh

Thi im, cn c
ghi nhn doanh thu
k ton v doanh thu
tnh thu c th khc
nhau tu vo tng
tnh hung c th.

Doanh thu tnh thu

ch c s dng
xc nh s thu phi
np theo lut nh

V HCH TON K TON CC KHON DOANH THU

54

Nu sn phm, HH,
DV tiu th t
cc k trc, n
k sau phi gim gi,
phi chit khu
thng mi, b tr
li nhng pht sinh
trc thi im
pht hnh BCTC

L mt s
kin cn iu
chnh, pht sinh
sau ngy lp
bng CKT

Doanh thu bn BS ca DN l ch u t:
Nu rt k cc trng hp ghi nhn doanh thu

27

3/16/2015

V HCH TON K TON CC KHON DOANH THU

Cha kho
trao tay

Ghi nhn Doanh

thu khi trao cha
kho nh

Khng ghi nhn

doanh thu khi
Khch hng ng
trc tin

V HCH TON K TON CC KHON DOANH THU

56

Trng hp khch hng c quyn chn nh thu hon

thin ni tht
Ch u t c ghi nhn Doanh thu khi bn giao phn th.

i vi tin li phi thu t cc khon cho vay, bn hng

tr chm, tr gp
Doanh thu ch c ghi nhn khi chc chn thu c
v khon gc cho vay
N gc phi thu khng b phn loi l qu hn
cn phi lp d phng.

28

3/16/2015

V HCH TON K TON CC KHON CHI PH

Cc khon chi ph
khng c coi l chi
ph tnh thu TNDN
theo quy nh ca
Lut thu nhng c
y ho n
chng t v hch
ton ng theo
Ch k ton

Khng c ghi gim

chi ph k ton
m ch iu chnh
trong quyt ton
thu TNDN lm
tng s thu TNDN
phi np.

BO CO TI CHNH
58

Bng
cn i
k ton

Bo co
LCTT
(gin tip)

Thuyt
minh
BCTC

29

3/16/2015

BNG CN I K TON
59

B sung thm Bng CKT p dng cho DN

khng p ng gi nh hot ng lin tc

Doanh nghip tm ngng hot ng

Doanh nghip gii th

BNG CN I K TON
60

B sung thm 1 s ch tiu

Quyt nh 15/2006

IV. Ti sn d dang di hn

11. LNST cha phn phi

Thng t 200/2014

IV. Ti sn d dang di hn:

1.Chi ph sn xut, kinh doanh
d dang di hn: cc d n
treo, mc c xanh lu nay s
phi lit k vo mc ny.
11. LNST cha phn phi:
Tch chi tit thnh 2 ch tiu:
- LNST cha phn phi
lu k n cui k trc
-LNST cha phn phi k ny

30

3/16/2015

BO CO LU CHUYN TIN T GIN TIP

61

B sung thm/chnh sa 1 s ch tiu

I.Lu chuyn t hot ng kinh doanh

Quyt nh 15/2006

Thng t 200/2014

Li, l chnh lch

TGH do nh gi li
cc khon mc tin t
c gc ngoi t
Cc iu chnh khc
Tng, gim chng
khon kinh doanh

Li, l chnh lch

TGH cha
thc hin

THUYT MINH BO CO TI CHNH

62

I. c im
hot ng
ca DN

VI.Thng tin b
sung cho cc
khon mc trnh by
trong bng CKT

VII.Thng tin b
sung cho cc
khon mc trnh
by trong BCKQKD

Thuyt minh
bo co
ti chnh

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I. C IM HOT NG CA DOANH NGHIP

63

CH TIU
MI

4. Chu k
sn xut,
kinh doanh
thng thng

7. Tuyn b v
kh nng so snh
thng tin trn
BCTC

VI.THNG TIN B SUNG CHO CC

KHON MC TRNH BY TRONG BNG CKT
64

8. Ti sn
d dang di hn:
d n treo, cng trnh
chm tin c mc
hoang phi thuyt
minh vo y

6. N xu

CH TIU
MI

3. Phi thu
ca khch hng:
c) Phi thu ca KH l
cc bn lin quan
(chi tit
tng i tng)

5. Ti sn thiu
ch x l
(Chi tit tng loi
ti sn thiu)

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3/16/2015

VI.THNG TIN B SUNG CHO CC

KHON MC TRNH BY TRONG BNG CKT
65

15. Vay v n thu ti chnh

16. Phi tr ngi bn

S c kh nng tr n

S c kh nng tr n

Thuyt minh chi tit v cc

khon vay v n thu TC
i vi cc bn lin quan.

Phi tr ngi bn l
cc bn lin quan
(chi tit tng i tng)

VI.THNG TIN B SUNG CHO CC

KHON MC TRNH BY TRONG BNG CKT
66

Thng tin
b sung

Kh nng
khng thc hin
c hp ng
vi KH

20. Doanh
thu cha
thc hin

17. Thu v
cc khon
phi np nh
nc
S thc
np trong
nm

Doanh thu
nhn
trc
Chi tit tng khon mc.
L do khng c kh nng
thc hin.

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3/16/2015

VII.THNG TIN B SUNG CHO CC KHON

MC TRNH BY TRONG BO CO KQKD
67

Tng doanh thu BH & CCDV:

Trng hp ghi nhn doanh thu cho thu ti sn
l tng s tin nhn trc.
DN phi thuyt minh thm so snh s khc bit
gia vic ghi nhn doanh thu theo phng php
phn b dn theo thi gian cho thu.
Kh nng suy gim li nhun v lung tin trong
tng lai do ghi nhn doanh thu i vi ton b
s tin nhn trc.
Cung cp thng tin cho nh u t nh gi EPS ca DN.
Chi ph sn xut, kinh doanh theo yu t
Hng dn r ti khon ly chi ph c CKT v KQKD.

34