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Gvhd: Nguyn Thi H Svth: Bi Th Thy Nga Nguyn Th Phng Hong Th Hng Trn Th Bch Ngn Nguyn Th Thu Trang
1.3.Cc trng hp xc nh nguyn gi ca TSC v hnh. TSC v hnh do mua sm: NG = Gi mua + cp lin quan trc tip n vic a TSC vo s dng +cc khon thu khng c hon li cc khon gim tr. TH quyn s dng t c mua cng vi mua nh ca vt kin trc trn t th gi tr quyn s dng t phi c xc nh ring bit l TSC v hnh.
+ Trao i ngang ga: NG= gi tr cn li ca TS nhn v (nu c bao gm c cc chi ph lin quan) + Trao i khng ngang ga: NG=Ga tha thun gia bn mua v bn. (nu c bao gm c cc chi ph lin quan)
TSC
- Trng hp c giao t c thu tin s dng t: NG quyn s dng t c giao c xc nh l ton b khon tin chi ra c quyn s dng t hp php cng (+) cc chi ph cho n b gii phng mt bng, san lp mt bng, l ph trc b (khng bao gm cc chi ph chi ra xy dng cc cng trnh trn t); hoc l gi tr quyn s dng t nhn gp vn.
- Trng hp thu t th tin thu t c tnh vo chi ph, khng ghi nhn l TSC v hnh. C th: + Nu doanh nghip thu t tr tin thu mt ln cho c thi gian thu th c phn b dn vo chi ph kinh doanh theo s nm thu t. + Nu doanh nghip thu t tr tin thu hng nm th hch ton vo chi ph kinh doanh trong k tng ng s tin thu t tr hng nm.
Nguyn gi TSC l cc chng trnh phn mm: NG chng trnh phn mm c xc nh l ton b cc chi ph thc t m doanh nghip b ra c cc chng trnh phn mm trong trng hp chng trnh phn mm l mt b phn c th tch ri vi phn cng c lin quan, thit k b tr mch tch hp bn dn theo quy nh ca php lut v s hu tr tu.
2.2
TK 302- TSC v hnh 3021: Quyn s dng t. 3024: Phn mm my tnh. 3029: TSC v hnh khc. TK 3052- Hao mn TSC v hnh TK 321- Mua sm TSC TK 3532 Thu GTGT u vo
TK 5111- Thanh ton chuyn tin i nm nay. TK 5112- Thanh ton chuyn tin n nm nay. TK 5211 Thanh ton lin hng i nm nay TK 5212 Thanh ton lin hng n nm nay TK 601 Vn iu l TK 602 - Vn u t xy dng c bn v mua sm TSC TK 612- Qy u t pht trin. TK 871- Khu hao c bn TSC
d N:
Gim gi tr hao mn khi gim nguyn ga TSC. Kt ton gi tr hao mn ca TSC khi thanh l, nhng bn, iu ng i ni khc
Bn C:
S khu hao ca TSC trch hng thng phn b vo chi ph Tng gi tr hao mn khi tng nguyn gi TSC
S
d C:
d N:
S vn cp cho cp di. Chuyn thnh vn iu l. Khu hao TSC t NS cp. Bn C: Nhn vn bng TSC TSC hnh thnh t cc qu S d C: Vn hin c ti NH
S KH TSC trch
Bn C:
d N:
2) Mua t vn c cp.
i vi NHNN c cp bi NSNN: +Khi mua TSC v hnh: N TK 321:Chi ph mua sm TSC N TK 3532: C TKTT: +Khi nhn c vn ca NS cp: N TK 1113: C TK 321: ng thi ghi nhn nguyn gi v tng vn DTXD c bn: N TK 302: C TK 602:
i vi NHTM c cp bi NHNN:
Ti NH chi nhnh: 1.Khi mua TSC: N TK 321: N TK 3532: C TKTT: 3.Chi nhnh nhn c vn: N TK 5112: C TK 321: 4.Ghi tng nguyn gi: N TK 302: C TK 5111:
Ti Hi s chnh: 2.Hi s chnh quyt ton vn cho Chi Nhnh: N TK 602: C Tk 5111:Chuyn tin i nm nay. 5.Nhn li vn v ghi tng Vn TXD c bn: N TK 5112: C TK 602:
3) TSC v hnh c hnh thnh t ni b doanh nghip trong giai on trin khai:
Khi
xt thy kt qu trin khai tho mn nh ngha v tiu chun ghi nhn TSC v hnh th :
Nu cng trnh lm bng vn NS cp: Khi nhn vn NS cp ghi: N TK 1113: Tin gi Ti NHNN. C TK 4510: Cc khon phi tr v XDCB. Nay quyt tan: N TK 4510: C TK 602: ng thi tng NG: N TK 302 : C TK 3221
TSC
Cng h thng
n v nhn TSC: -i vi TSC mi: N TK 302- TSC v hnh C TK 5112,5212: - i vi TSC hao mn : N TK 302: C TK 5212,5112: Gi tr CL C TK 3052- HM TSC VH
Khc h thng
Bn chuyn nhng TSCD TSCD mi: N TK 1011,1113: C TK 302: TSCD hao mn: N TK 1011, 1113 :gi tr cn li N TK 3052 : gi tr hao mn C TK 302 : nguyn gi Bn nhn TSCD TSCD mi: N TK 302: C TK 1011,1113: TSCD hao mn: N TK 302 : nguyn gi C TK 1011,1113: gi tr cn li C TK 3051:gi tr hao mn
v hnh c ghi gim khi thanh l,nhng bn hoc xt thy khng cn thu c li ch kinh t t vic s dng tip theo. v hnh c GTTL khi: C bn th 3 tha thun mua li TS vo cui thi gian s dng hu ch. C th trng hot ng vo cui thi gian s dng hu ch v gi tri thanh l cu TS c th c xc nh thng qua th trng. Khi khng c mt trong hai iu kin ni trn th Gi tr thanh l ca TSC v hnh c xc nh bng (0)
TSC
Nu
Nu
Nu
Chi thanh l: N TK 3690: Cc khon phi thu khc. C TK 1011: Thu thanh l: N TK 1011: C 4690: cc khon phi tr khc.
Nu
thanh l TSC khu hao ht: c)TH thanh l va c thu va c chi : Chuyn chnh lch: Thu>chi: N TK 469: s tin thu. C TK 369:s tin chi. C TK 79: chnh lch thu chi Thu<Chi: N TK 469: s tin thu N TK 89: Chnh lch thu chi. C TK 369: s tin chi
Nu
Phn
thu _chi hch ton nh TH trn nhng ring phn xut TSC ra khi NH th hch tan: N TK 89:Gi tr cn li N TK 3052: Gi tr hao mn. C TK 302: Nguyn gi TSC v hnh.
d gim dn, mc khu hao hng nm c xc nh theo gi tr cn li ca i tng TSC v hnh ti thi im bt u k bo co v theo mc tnh khu hao trong thi hn s dng hu ch.
T l khu hao nhanh = H s iu chnh*1/ thi gian s dng
Mc KH hng nm= T l khu hao nhanh x Gi tr cn li. Mc KH hng thng= Mc KH hng nm/12 thng
cch tnh khu hao theo thng trong thi hn s dng hu ch ca ti sn.
Thi
dng hu ch c tnh l thi hn c hiu lc ca bng pht minh, giy chng nhn
vi TSC v hnh l phn mm nhanh b lc hu v k thut, th thi gian khu hao c th nhanh hn. Cn li ,thi hn s dng hu ch ca TSC v hnh c tnh t khi doanh nghip thu c li nhun t vic s dng i tng ny. Nhng ti sn v hnh khc m khng xc nh c thi hn s dng hu ch th thi hn khu hao s l 20 nm (nhng khng vt qu thi gian hot ng ca doanh nghip).
Trong
th >20 nm khi c nhng bng chng tin cy nhng phi c xc nh c th. Khi NH phi: Khu hao TS theo thi gian s dng hu ch c tnh chnh xc nht Trnh by cc l do c tnh thi gian s dng hu ch ca ti sn trn bao co ti chnh.
CH :
Ring
i vi quyn s dng t lu di th NH khng trch khu hao . i vi quyn s dng t c thi hn th thi gian trch khu hao l thi gian c quyn s dng t.
TSCVH
hng, k ton trch khu hao hng thng: N TK 871 : chi ph khu hao c bn C TK 3052 : khu hao TSC v hnh
TSC
Chng 3: Thc trng vic hch ton ti sn c nh ti cc t chc tn dng . 1.Thc trng v TSC v hnh trong NH.
Ton h thng Ngn hng Vit Nam c rt nhiu chi nhnh, phng giao dch v im giao dch thng trung tm thnh ph, th x vi rt nhiu li th v vy thng c gi tr rt cao. Tt c cc chi ph quyn s dng t,cc danh hiu, chng ch cht lng... l nhng TSC v hnh rt ln. Tuy nhin, trong bng cn i k ton chng ta hin nay khng thy mt mc, hay mt dng gi tr ti sn v hnh no. y l mt kh khn trong qu trnh nh gi doanh nghip ca Ban lnh o cc Ngn hng ti Vit Nam.
Thc
tr TSC v hnh phn b dn vo cc nm bng hnh thc khu hao m hch ton ht vo chi ph trong nm nn gy ra nhng kh khn trong hch ton chi ph ng thi nh hng n qu trnh hot ng ca n v.
Hin
trong c phn ho v khng nh gi c TSC v hnh, trong c thng hiu m yu t thng hiu ph thuc vo uy tn, s cam kt v lng tin ca KH.