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ti: K ton ti sn c nh v hnh

Gvhd: Nguyn Thi H Svth: Bi Th Thy Nga Nguyn Th Phng Hong Th Hng Trn Th Bch Ngn Nguyn Th Thu Trang

Ni dung trnh by:


Chng 1: Tng quan v ti sn c nh v hnh Chng 2: K ton ti sn c nh Chng 3: Thc trng vic hch ton ti sn c nh ti cc t chc tn dng

Chng 1: Tng quan v ti sn c nh v hnh


1.1.Khi nim TSC v hnh. L ti sn khng c hnh thi vt cht nhng xc nh c gi tr v do doanh nghip nm gi,s dng trong sn xut,kinhh doanh,cung cp dch v hoc cho cc i tng khc thu ph hp vi tiu chun ghi nhn TSC v hnh. 1.2.iu kin ghi nhn TSC v hnh + C tiu chun gi tr theo quy nh hin hnh. + Thi gian s dng c tnh trn 1 nm

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.

TSC c cp pht, biu tng.

+ NG = gi ghi trn bin bn bn giao


TSC c hnh thnh do trao i

+ 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

v hnh l quyn s dng t:

- 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.

Chng 2: K ton TSC v hnh


2.1 Chng t s dng: Bin bn nghim thu v giao nhn TSC Bin bn thanh l TSC Bin bn nghim thu v giao nhn TSC sa cha ln hon thnh Bin bn nh gi li TSC Bin bn kim k TSC Th TSC S TSC ...............

2.2

Ti khon k ton s dng

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

TK 302: TSC v hnh.


Bn N:

Nguyn gi ca TSC v hnh tng ln iu chnh tng Nguyn ga ca TSC v hnh


Bn C:

Nguyn gi ca TSC v hnh gim iu chnh gim Nguyn ga ca TSC v hnh.


S

d N:

Nguyn gi ca TSC v hnh hin c ti NH

TK 3052 :Hao mn TSC v hnh


Bn 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:

Ga tr hao mn TSC hin c Ngn hng

TK 321: Mua sm TSC


Bn N:

Cc khon chi mua sm TSC


Bn C:

S tin chi mua sm TSC a c duyt quyt ton v thanh ton


S

d N:

S tin chi mua sm TSC cha c duyt quyt ton

TK 602 : Vn u t XDCB,mua sm TSC


Bn 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

TK 871 : Chi ph khu hao TSC


Bn N:

S KH TSC trch
Bn C:

S KH TSC gim xung


S

d N:

S khu hao TSC hin cn

2.3 Phng php hch ton


1) TSC v hnh tng do mua sm bng vn t c ca NH.
N TK 302 : nguyn gi TSC v hnh N TK 3532 :VAT u vo C TK TT:tng tin thanh tan + ng thi ghi tng vn TXDCB: N TK 601,612: Gim Vn iu l hoc qu u t pht trin C TK 602: Tng vn u t xy dng c bn.

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 :

N TK 3221: Chi ph cng trnh. N TK 3532: Thu GTGT u vo.


C TK 3223: Chi ph nhn cng . C TK 3229: Chi ph khc. Khi kt thc giai on trin khai, k ton phi xc nh tng chi ph thc t pht sinh hnh thnh nguyn gi TSC v hnh, ghi tng TSC v hnh v c duyt quyt ton nh sau:

Nu cng trnh c lm t qu u t pht trin ca NH:

+Ghi gim qu v tng vn iu l.


N TK 612: Qu u t pht trin. C TK 602: Vn iu l. +ng thi tng NG: N TK 302 : C TK 3221:

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

Nu cng trnh lm bng vn ca HSC cp:


Nhn vn HSC, hch ton trc : N TK 5212, 5112: C TK 4510: Nay quyt ton: N TK 4510: C TK 3221: ng thi ghi tng nguyn gi v chuyn ngun v hi s chnh. N TK 302: C TK 5211,5111: Ti HSC nhn ngun: N TK 602: C TK 5211,5111:

TSC

v hnh c tng thng :

a, i vi TSC v hnh c tng thng tng vn iu l ca NH: - Nu TSC v hnh mi:


N TK 302 C TK 602 - Nu TSC v hnh hao mn th Hi ng nh gi li ti sn quyt nh nguyn gi, xem ti sn c tng thng nh mi v hch ton tng t nh trn.

4) Hch ton nh gi li TSC v hnh NG tng:

N TK 302:Gi tr nguyn gi tng thm C TK 3052:Gi tr HM tng thm


C TK 602: vn u t XDCB NG gim:

N TK 602: vn u t XDCB N TK 3052:Gi tr HM gim i C TK 302:Gi tr nguyn gi tng thm

5)Hch ton iu chuyn TSC


n v iu chuyn i: - i vi TSC mi: N TK 5111,5211: C TK 302- TSC v hnh. -i vi TSC hao mn. N 5211,5111:Gi tr cn li. N TK 3052- HM TSC VH C TK 302: Nguyn Gi 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

6) Thanh l TSC v hnh


TSC

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

thanh l TSC khu hao ht:

a) TH c thu nhp m khng tn chi ph:


Ghi gim nguyn gi: N TK 3052- Hao mn TSC v hnh

C TK 302- TSC v hnh


Thu v thanh l TSC:

N TK thch hp (1011, 103) C TK 79 :

Nu

thanh l TSC khu hao ht:

b) TH ch tn chi ph m khng c thu nhp: Chi ph thanh l:


N TK 89- Cc khon chi khc

C TK thch hp (1011, 103) Xut TSC ra khi NH: N TK 3052: C TK 302:

Nu

thanh l TSC khu hao ht: :

c)TH thanh l va c thu va c chi

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

thanh l TSC khu hao ht:

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.

6) Khu hao TSC


Cc phng php khu hao:

Phng php khu hao ng thng:


Mc KH nm = NG/ Thi gian s dng

Mc KH thng = Mc KH nm/ 12 thng

Phng php khu hao theo s

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

Thi gian tnh khu hao


Gi

tr ca i tng TSC v hnh c ghi nhn bng

cch tnh khu hao theo thng trong thi hn s dng hu ch ca ti sn.
Thi

gian s dng hu ch ca TSC v hnh trong NH

do NH t xc nh nhng khng c vt qu thi hn 20 nm tr mt s TH c th.


i

vi TSC v hnh thuc s hu tr tu, thi hn s

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

mt s TH, thi gian s dng hu ch ca TS c

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

c hnh thnh t vn t c ca Ngn

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

v hnh c hnh thnh t vn ngn sch cp ,

k ton khu hao theo nm N TK 602 : Vn u t XDCB C TK 1113: Tin gi ti NHNN

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

t cho thy, do khng hch ton ng tng gi

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

nay, cc Ngn hng quc doanh u gp kh khn

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.

2) Mt s bin php khc phc hao mn v hnh TSC:


- Dng phng php khu hao nhanh. - Ko di chu k sn phm - i mi cng ngh. - Nng cao hiu qu s dng ti sn bng cch bo dng tsc, tn dng chc nng ca ti sn.

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