Giáo Trình Kế Toán Thương Mại Dịch Vụ

AI HOC CONG NGHIEP TP.HCMKHOA TAI CHNH KE TOAN Bien soan Th.s Vu Th Thuy Linh Chu bien Th.
.s Nguyen Th Thu Hien Hieu nh TS. Nguyen Trung Trc Th.S oan Van nh GIAO TRNH KE TOAN THNG MAI DCH VU
Lu hnh ni b - nm 2007
http://www.ebook.edu.vn
LI M AU Ke toan Thng mai dch vu la mot trong nhng mon hoc chuyen nganh cua hoc sinh sinh vien chuyen nganh Ke toan. e giup sinh vien co kien thc chuyen sau ve hach toan ac thu cua hoat ong kinh doanh thng mai dch vu tai cac doanh nghiep, khoa Tai Chnh Ke Toan Trng ai hoc Cong Nghiep TP. HCM xin gii thieu giao trnh nay. Noi dung cua giao trnh a can c vao luat Ke toan, he thong chuan mc ke toan va cac chnh sach ke toan cua Viet Nam a ban hanh trong thi gian qua e tong hp va bien soan nen giao trnh Ke toan thng mai dch vu vi cac chng nh sau : Chng 1 : Tong quan ve doanh nghiep thng mai dch vu Chng 2 : Ke toan chenh lech ty gia hoi oai Chng 3 : Ke toan mua ban hang hoa trong nc Chng 4 : Ke toan xuat nhap khau Chng 5 : Ke toan kinh doanh dch vu Chng 6 : Ke toan xay dng Gao trnh do Th.s Tran Phc Pho khoa Tai chnh ke toan,Th.s Nguyen Th Thu Hien Trng bo mon ke toan
Khoa TCKT, Th.s Vu Th Thuy Linh, TS. Nguyen Trung Trc giang vien cua khoa bien soan . Mac du Tac gia a co nhieu co gang, song khong the tranh khoi nhng khiem khuyet, rat mong nhan c nhng y kien ong gop cua ban oc va ong nghiep e tai lieu c hoan chnh hn Tran trong cam n Cac Tac gia
MC LC Trang CHNG I: TONG QUAN VE DOANH NGHIEP THNG MAI DCH VU 1.1. 1.2. 1.3. Khai niem va oi tng kinh doanh ac iem doanh nghiep thng mai To chc cong tac ke toan trong 6 7 9 thng mai - dch vu dch vu doanh nghiep thng mai - dch vu. CHNG 2: KE TOAN CHENH LECH TY GIA HOI OAI 2.1. Cac khai niem 2.2. Nguyen tac ghi nhan va x ly chenh lech ty gia 2.3. Nguyen tac hach toan chenh lech ty gia hoi oai 2.4. Ke toan chenh lech ty gia CHNG 3: KE TOAN MUA BAN HANG HOA TRONG NC 3.1. Tong quat
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3.2.. Ke toan mua hang hoa 3.3. Ke toan ban hang hoa CHNG 4: KE TOAN XUAT NHAP KHAU HANG HOA 4.1. Tong quat 4.2. Ke toan nhap khau hang hoa trc tiep 4.3. Ke toan nhap khau uy thac 4.4. Ke toan xuat khau trc tiep 4.5. Ke toan xuat khau uy thac CHNG 5: KE TOAN HOAT ONG KINH DOANH DCH VU 5.1. Ke toan hoat ong kinh doanh nha hang 5.2. Ke toan kinh doanh khach san 5.3. Ke toan kinh doanh du lch 5.4. Ke toan hoat ong kinh doanh van tai CHNG 6: KE TOAN DOANH NGHIEP XAY DNG 6.1. ac iem nganh xay dng 6.2. Ke toan hoat ong xay dng
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123 135 147 155
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CHNG 1 TONG QUAN VE DOANH NGHIEP THNG MAI DCH VU 1.1 KHAI NIEM VA OI TNG KINH DOANH THNG MAI - DCH VU 1.1.1 Khai niem Hoat ong kinh doanh thng mai la hoat ong lu thong phan phoi hang hoa tren th trng buon ban cua tng quoc gia rieng biet hoac gia cac quoc gia vi nhau Kinh doanh dch vu la nganh kinh doanh san pham vo hnh, chat lng kho anh gia v chu nhieu yeu to tac ong t ngi ban, ngi mua va thi iem chuyen giao dch vu o, rat nhieu loai hnh dch vu phu thuoc vao thi vu Trong nen kinh te, qua trnh lu chuyen hang hoa va dch vu phuc vu c giao cho nhieu nganh am nhan nh : noi thng, ngoai thng, lng thc, vat t, dc pham, du lch, bu ien, van tai
1.1.2 oi tng kinh doanh thng mai dch vu oi tng kinh doanh thng mai la cac loai hang hoa phan theo tng nganh nh nong, lam, thuy, hai san; hang cong nghe pham tieu dung; vat t thiet b; thc pham che bien; lng thc Hoat ong dch vu rat a dang va phong phu, ton tai di nhieu hnh thc khac nhau : dch vu thng mai, dch vu trong hoat ong kinh doanh xuat nhap khau, du lch, t van, au t, bao hiem, van taiTrong giao trnh, tac gia xin gii thieu 3 lnh vc thong dung nhat : nha hanh khach san, kinh doanh du lch, van tai 1.2 AC IEM DOANH NGHIEP THNG MAI DCH VU 1.2.1 ac iem ve lu chuyen hang hoa Lu chuyen hang hoa la qua trnh van ong cua hang hoa, khep kn mot vong luan chuyen cua hang hoa trong cac doanh nghiep thng mai dch vu. Lu chuyen hang hoa bao gom ba khau: Mua vao, d tr va ban ra. Trong ieu kien kinh doanh hien nay, cac doanh nghiep thng mai can tnh toan d tr hang hoa hp ly, tranh e hang ton kho qua ln, keo dai mot vong luan chuyen hang hoa,
nham s dung von hp ly, tiet kiem chi ph, tang hieu qua kinh te. Qua trnh san xuat va tieu thu cac san pham dch vu thng dien ra ong thi ngay cung mot a iem nen cung cau dch vu khong the tach ri nhau ma phai c tien hanh ong thi 1.2.2 ac iem ve viec tnh gia Trong qua trnh mua hang, cac doanh nghiep thng mai can tnh toan xac nh ung an gia thanh toan trong khau mua e xac nh ung gia von cua hang hoa tieu thu lam c s xac nh ket qua kinh doanh. Ve nguyen tac, hang hoa trong doanh nghiep thng mai c xac nh theo gia mua thc te tng khau kinh doanh : - Trong khau mua: Gia mua thc te la so tien thc te ma doanh nghiep phai chi ra e co c quyen s hu ve so hang hoa o. Gia mua thc te bao gom gia thanh toan vi ngi ban (+) Chi ph thu mua (+) Cac khoan thue khong c hoan lai (-) Cac khoan giam gia, hang mua tra lai, chiet khau thng mai c hng (neu co). - Trong khau d tr (thi iem nhap kho): Tr gia von hang hoa nhap kho bao gom gia thanh toan vi ngi
ban (+) Chi ph thu mua (+) Cac khoan thue khong c hoan lai (-) Cac khoan giam gia, hang mua tra lai, chiet khau thng mai c hng (neu co). - Trong khau ban: Tr gia von cua hang hoa tieu thu c xac nh ung bang gia von hang hoa nhap kho e am bao nguyen tac nhap gia nao xuat gia o. Tuy nhien, do s bien ong gia tren th trng, doanh nghiep thng mai phai mua hang t nhieu nha cung cap khac nhau, v vay gia xuat ban cua hang hoa co the ap dung mot trong cac phng phap sau: + n gia bnh quan gia quyen: + Ga thc te ch danh; + Gia nhap trc xuat trc + Gia nhap sau xuat trc San pham dch vu co s khac biet nhau ve c cau chi ph so vi cac san phamvat chat khac : ty trong chi ph nguyen vat lieu thap, chi ph nhan congtrc tiep va chi ph san xuat chung tng oi cao. Tr gia von cua dch vu cung cap cung chnh la gia thanh cua san pham dch vu 1.3 TO CHC CONG TAC KE TOAN TRONG DOANH NGHIEP THNG MAI - DCH VU. 1.3.1 Nguyen tac to chc
To chc cong tac ke toan doanh nghiep la viec to chc s dung cac phng phap ke toan e thc hien viec ghi chep, phan loai, tong hp cac nghiep vu kinh te tai chnh phat sinh phu hp vi chnh sach va che o ke toan tai chnh hien hanh , phu hp vi ac iem tnh hnh hoat ong san xuat kinh doanh cua doanh nghiep am bao thc hien tot chc nang nhiem vu cua ke toan. Do o, viec to chc cong tac ke toan can thc hien theo cac nguyen tac sau: 1.1 To chc cong tac ke toan phai ung vi nhng quy nh trong ieu le to chuc ke toan nha nc, trong che o ke toan ban hanh phu hp vi cac chnh sach, che o quan ly kinh te tai chnh cua nha nc trong tng thi ky. 1.2 To chc cong tac ke toan phai phu hp vi ac iem to chuc san xuat kinh doanh, to chc quan ly cua doanh nghiep 1.3 To chc cong tac ke toan trong doanh nghiep phai am bao nguyen tac tiet kien va hieu qua. 1.4 To chc cong tac ke toan phai am bao ket hp tot gia ke toan tai chnh va ke toan quan tr. 1.3.2 Noi dung to chc To chc cong tac ke toan la viec to chc thc hien hach toan ban au, phan loai tong hp cac nghiep vu kinh te tai chnh bang cac phng phap ke toan ung vi
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nguyen tac, che o, the le ke toan do nha nc ban hanh va phu hp vi ac iem, ieu kien cua doanh nghiep, noi dung cu the cua to chc cong tac ke toan trong doanh nghiep bao gom. 1.3.2.1 To chuc hach toan ban au: Hach toan ban au la khau au tien, quan trong cua cong tac ke toan. Moi nghiep vu kinh te- tai chnh phat sinh eu phai lap chng t ke toan lam c s cho viec ghi so ke toan. Theo che o chng t ke toan hien hanh (ban hanh kem theo quyet nh so 1141-TC/CKT ngay 01/11/1995 cua Bo Tai chnh) bao gom 05 loai chng t: - Chng t ke toan tien lng: 9 mau -Chng t ke toan ve hang ton kho: 8 mau - Chng t ke toan ve ban hang : 10 mau. - Chng t ke toan ve tien te : 7 mau. - Chng t ke toan ve tai san co nh: 5 mau. Chng t ke toan co hai he thong : - He thong chng t ke toan bat buoc: La nhng chng t ke toan phan anh cac moi quan he kinh te gia cac phap nhan. oi vi he thong chng t nay, nha nc
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quy nh thong nhat ve quy cach, mau bieu, ch tieu phan anh va phng phap lap; - He thong chng t ke toan hng dan: Chu yeu la nhng chng t s dung trong noi bo doanh nghiep. oi vi he thong chng t nay, nha nc ch hng dan cac ch tieu c ban, can c vao ac iem, ieu kien cu the ma cac doanh nghiep van dung co the them hoac bt hay thay oi thiet ke mau bieu. Theo noi dung to chc cong tac ke toan nay, tuy thuoc vao ac iem san xuat kinh doanh cua doanh nghiep, can c vao he thong chng t ke toan nha nc a ban hanh, cac doanh nghiep can xac nh cac loai chng t can s dung, thc hien tot viec to chc luan chuyen chng t ke toan nh kiem tra chng t, ghi so, bao quan, lu tr chng t. 1.3.2.2To chc van dung he thong tai khoan ke toan He thong tai khoan nha nc ban hanh s dung cho tat ca cac loai hnh doanh nghiep, thuoc moi thanh phan kinh te nham phuc vu cho viec tong hp va kiem tra kiem soat cac oi tng ke toan He thong tai khoan do Bo Tai Chnh phat hanh theo quyet nh so 15/2006/Q-BTC bao gom :
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- T loai 1 en loai 4 : nhng tai khoan tai san nguon von, ghi kep, co so d cuoi ky dung e lap bang can oi ke toan - T loai 5 en loai 9 : nhng tai khoan trung gian, ghi kep, khong co so d cuoi ky, c phan anh tren bang bao cao ket qua hoat ong kinh doanh - Loai 0 co so d cuoi ky, ghi n, ngoai bang can oi ke toan 1.3.2.3 To chc van dung che o so ke toan - To chc he thong so ke toan tong hp va chi tiet x ly thong tin t cac chng t ke toan nham phuc vu cho viec xac lap cac bao cao tai chnh va quan tr, nham kiem tra, kiem soat cac loai tai san, nguon von, tng qua trnh hoat ong - Theo luat Ke toan he thong so bao gom : so cai, so nhat ky(theo mau bat buoc ve noi dung va phng phap ghi chep), so, the ke toan chi tiet(qui nh mang tnh hng dan) - He thong so ke toan phai phu hp vi hnh thc ke toan, theo hng dan cua Bo tai chnh tai quyet nh so 15/2006 ngay 20/3/2006 co cac hnh thc ke toan nh sau : + Nhat ky chung
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+ Nhat ky so cai + Chng t ghi so + Nhat ky chng t + Ke toan tren may vi tnh 1.3.2.4 To chc cung cap thong tin qua he thong bao cao ke toan - He thong bao cao tai chnh dung e cung cap thong tin ve tnh hnh tai chnh, tnh hnh kinh doanh va cac luong tien cua doanh nghiep, ap ng yeu cau quan ly cua doanh nghiep, c quan nha nc va nhu cau hu ch cua ngi s dung e a ra cac quyet nh kinh te, theo qui nh hien nay gom + Bang can oi ke toan + Bao cao ket qua hoat ong kinh doanh + Bao cao lu chuyen tien te + Bang thuyet minh bao cao tai chnh Bao cao ke toan quan tr bao gom cac bao cao lap ra e phuc vu cho yeu cau quan tr cua doanh nghiep nhieu cap khac nhau va khong bat buoc phai cong khai
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CHNG 2 KE TOAN CHENH LECH TY GIA HOI OAI 2.1 CAC KHAI NIEM Hoi oai (Exchange) : la s chuyen oi t mot ong tien nay sang ong tien khac xuat phat t cac yeu cau thanh toan gia cac ca nhan, cac cong ty, cac to chc thuoc 2 quoc gia khac nhau da tren mot ty le nhat nh gia 2 ong tien. Ty le o goi la ty gia hoi oai (ty gia) Ty gia hoi oai gia(Exchange rate) 2 ong tien chnh la gia ca cua ong tien nay tnh bang mot so n v ong tien kia. V du ty gia gia USD va VN, viet la USD/VN, chnh la so lng VN can thiet e mua 1 USD Ty gia hoi oai theo Luat ngan hang Nha nc Viet Nam la ty le gia gia tr cua ong tien Viet Nam vi gia
2.1.1 Ty gia hoi oai -
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tr cua ong tien ncngoai va c hnh thanh tren c s cung cau ngoai te tren th trng co s ieu tiet cua Nha nc, do ngan hang Nha nc Viet Nam xac nh vacong bo Trong quan he giao dch vi khach hang cac ngan hang niem yet 2 ty gia : ty gia ban ngan hang ap dung khi ban ngoai te; ty gia mua ngan hang ap dung khi mua ngoai te; gia 2 ty gia co chenh lech nham am bao ngan hang thu li nhuan 2.1.2 Chenh lech ty gia hoi oai Trong qua trnh kinh doanh phat sinh cac n v tien te khac vi n v tien te s dung trong ke toan va lap bao cao tai chnh, th qui oi va se lam phat sinh chenh lech ty gia hoi oai. Cac khai niem ve chenh lech ty gia hoi oai - n v tien te ke toan: La n v tien te c s dung chnh thc trong viec ghi so ke toan va lap bao cao tai chnh. - Ngoai te: La n v tien te khac vi n v tien te ke toan cua mot doanh nghiep. - Ty gia hoi oai: La ty gia trao oi gia hai n v tien te.
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- Chenh lech ty gia hoi oai: La chenh lech phat sinh t viec trao oi thc te hoac quy oi cua cung mot so lng ngoai te sang n v tien te ke toan theo cac ty gia hoi oai khac nhau. - Ty gia hoi oai cuoi ky: La ty gia hoi oai s dung tai ngay lap Bang Can oi ke toan. - Cac khoan muc tien te: La tien va cac khoan tng ng tien hien co, cac khoan phai thu, hoac n phai tra bang mot lng tien co nh hoac co the xac nh c. 2.1.3 Cac trng hp phat sinh chenh lech ty gia - Chenh lech ty gia a thc hien : chenh lech do thc te phat sinh trong ky t cac giao dch mua ban hang hoa, dch vu, vay n, thanh toan bang ngoai te c qui oi theo ty gia hoi oai ngay giao dch ( ty gia thc te hay ty gia giao dch bnh quan tren th trng ngoai te lien ngan hang do ngan hang Nha nc cong bo tai thi iem phat sinh nghiep vu), co 2 trng hp : + oi vi DN ang hoat ong san xuat kinh doanh ke ca co au t xay dng c ban + oi vi DN cha hoat ong san xuat kinh doanh ang au t xay dng c ban e hnh thanh TSC
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- Chenh lech ty gia cha thc hien : chenh lech do anh gia lai cac khoan muc tien te co goc ngoai te tai ngay lap bang can oi ke toan thi iem cuoi nam tai chnh, c ghi theo ty gia hoi oai cuoi ky cho ca 2 trng hp neu tren - Chenh lech t chuyen oi bao cao tai chnh cua hoat ong nc ngoai 2.2.NGUYEN TAC GHI NHAN VA X LY CHENH LECH TY GIA 2.2.1 Nguyen tac ghi nhan chenh lech ty gia hoi oai - Viec qui oi ngoai te ra n v tien te ke toan can c vao ty gia giao dch thc te tai thi iem phat sinh nghiep vu e ghi so va theo doi nguyen te tren tai khoan 007 - oi vi cac khoan muc tien te co phat sinh ngoai te lam giam, ghi so theo ty gia ghi tren so ke toan ( ty gia xuat ngoai te, ty gia nhan N). Ngc lai, co phat sinh ngoai te lam tang, ghi so theo ty gia thc te - oi vi cac khoan muc phi tien te co phat sinh ngoai te, ghi so theo ty gia thc te - Cuoi nam tai chnh, phai anh gia lai cac khoan muc tien te co goc ngoai te theo ty ga hoi oai cuoi ky la ty gia giao dch bnh quan tren th trng ngoai te lien ngan ha ng do
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ngan hang Nha nc cong bo tai thi iem lap bang can oi ke toan 2.2.2 Nguyen tac x ly chenh lech ty gia hoi oai - oi vi DN ang hoat ong san xuat kinh doanh ke ca au t xay dng c ban + Toan bo chenh lech a thc hien ghi nhan vao doanh thu hoac chi ph hoat ong tai chnh tren bao cao ket qua kinh doanh cua nam tai chnh + Toan bo chenh lech cha thc hien ghi nhan vao khoan chenh lech ty gia hoi oai, sau khi bu tr gia phat sinh N va phat sinh Co se chuyen vao doanh thu hoac chi ph hoat ong tai chnh tren bao cao ket qua kinh doanh cua nam tai chnh + DN khong c chia li nhuan hoac tra co tc tren lai chenh lech ty gia hoi oai cha thc hien - oi vi DN cha hoat ong san xuat kinh doanh ang au t xay dng c ban + Toan bo chenh lech a thc hien va cha thc hien phan anh luy ke tren bang can oi ke toan ch tieu chenh lech ty gia hoi oai + Khi ket thuc qua trnh au t , thi iem quyet toan, ban giao a tai san co nh vao hoat ong, ket chuyen
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toan bo vao doanh thu hoac chi ph hoat ong tai chnh tren bao cao ket qua kinh doanh cua nam tai chnh co a TSC vao s dung hoac phan bo toi a nam nam ke t khi cong trnh a vao hoat ong - Phat sinh t chuyen oi bao cao tai chnh cua hoat ong nc ngoai + C s o phu thuoc DN trong nc, tnh ngay vao doanh thu hoac chi ph hoat ong tai chnh trong ky + C s o hoat ong oc lap vi DN trong nc, phan anh luy ke tren tai khoan chenh lech ty gia hoi oai va ch c tnh vao doanh thu hoac chi ph hoat ong tai chnh khi DN thanh ly khoan au t thuan o c s nc ngoai 2.3 NGUYEN TAC HACH TOAN CHENH LECH TY GIA HOI OAI 2.3.1 Phng phap ch s dung ty gia thc te (1) Tai khoan thuoc vat t, hang hoa, TSC, doanh thu, chi ph, ben N cac TK von bang tien, ben N cac khoan phai thu, ben Co cac TK phai tra, cac khoan thue phai nop khi phat sinh nghiep vu lien quan en ngoai te th phai ghi so theo TGTT luc phat sinh nghiep vu. (2) Ben Co cac TK von bang tien th phai ghi so theo TGTT luc xuat ngoai te. TGTT xuat ngoai te co the la
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chon 1 trong 4 phng phap : Bnh quan gia quyen, FIFO, LIFO, thc te ch danh. (3) Ben Co TK phai thu, ben N TK phai tra th phai ghi so TGTT luc ghi nhan n. 2.3.2 Phng phap co s dung ty gia hach toan (1) TK thuoc VT, HH, TSC, DT,CP, thue phai nop phai ghi so theo TGTT luc phat sinh nghiep vu. (2) Ben N hoac ben Co Von Bang Tien, cac khoan phai thu, phai tra ghi so theo TGHT. 2.3.3 Tai khoan s dung - Tai khoan 413 chenh lech ty gia, co 3 tai khoan cap 2 : 4131 chenh lech ty gia anh gia lai cuoi nam tai chnh; 4132 chenh lech ty gia trong giai oan au t XDCB; 4133 chenh lech ty gia t chuyen oi bao cao tai chnh - Tai khoan 242, 3387, 515, 635 2.4 KE TOAN CHENH LECH TY GIA 2.4.1 KE TOAN CHENH LECH TY GIA A THC HIEN 2.4.4.1 Phng phap ch s dung ty gia thc te (TGTT)
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+ Neu doanh nghiep ang trong qua trnh hoat ong san xuat kinh doanh (Ke ca co xay dng c ban cha hoan thanh): (1) Mua sam vat t, hang hoa, TSC, cac khoan chi ph bang ngoai te: N TK 151, 152,153,156,211,213,641,642,133, : TGTT luc phat sinh nghiep vu N TK 635: Neu lo CLTG (TGTT luc PSNV< TGTT xuat ngoai te) Co 1112,1122: TGTT xuat ngoai te Hoac Co TK 515: Neu lai CLTG (TGTT luc PSNV> TGTT xuat ngoai te) (2) Khi mua chu vat t, hang hoa, TSC, cac khoan chi ph bang ngoai te: N TK 151, 152,153,156,211,213,641,642,133, : TGTT luc phat sinh nghiep vu Co TK 331: TGTT luc phat sinh nghiep vu Khi chi ngoai te e tra n cho ngi ngi ban:
N TK 331: TGTT luc ghi so

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N TK 635: Neu lo CLTG (TGTT luc ghi so< TGTT xuat ngoai te) Co TK 1112, 1122: TGTT xuat ngoai te Hoac Co 515 Neu lai CLTG (TGTT luc ghi so> TGTT xuat ngoai te) (3) Doanh thu ban chu TP,HH,DV phai thu bang ngoai te: N TK 131: TGTT luc phat sinh nghiep vu Co TK 511, 3331: TGTT luc phat sinh nghiep vu Khach hang tra n cho doanh nghiep bang ngoai te:
N TK 1112, 1121: TGTT luc phat sinh nghiep vu N TK 635: Neu lo CLTG (TGTT luc PSNV< TGTT luc ghi so) Co TK 131: TGTT luc ghi so Hoac Co TK 515: Neu lai CLTG (TGTT luc PSNV> TGTT luc ghi so) V du 1: Tai Cong ty Thanh Cong, ap dung ty gia thc te (TGTT) e hach toan ngoai te. So d au than g 12/2003: TK1122:
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1.500.000
(100USD),
TK
331
co:
7.500.000
(500USD), gia s cac tai khoan lien quan khac khong co so d. Ty gia xuat ngoai te tnh theo phng phap FIFO. Trong thang 12/2003, phong ke toan co cac tai lieu sau: (1). Ngay 1/12, chi tien mat VN mua ngoai te qua ngan hang 500USD, TGTT 15.100/USD. (2). Ngay 5/12, thanh toan cho nha cung cap bang ngoai te qua ngan hang 400USD, TGTT 15.200/USD. (3). Ngay 15/12, xuat ban mot lo hang thu bang ngoai te qua ngan hang gia cha thue GTGT 2.000USD, thue GTGT 10%: 200USD, TGTT 15.300/USD.
Yeu cau: nh khoan cac nghiep vu kinh te phat sinh tren. Giai:
(1) N 1122 Co 1111 7.550.000 (500USD x 15.100) 7.550.000
(2)
N 331 N 635 Co 1122
6.000.000 (400USD x 15.000) 30.000 (6.030.000 6.000.000) 6.030.000 33.660.000 (2.200USD x 15.300) 30.600.000 (2.000 USD x 15.300)
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(100USDx15.000)+(300USDx15.100) (3) N 1122 Co 511
Co 3331
3.060.000 (200 USD x 15.300)
+ Neu DN ang trong qua trnh xay dng c ban cha hoan thanh (cha phat sinh DT, CP: Phng phap tng t nhng neu lai CLTG lien quan en ngoai te th hach toan vao ben Co TK 4132, ngc lai neu lo ben N TK 4132. 2.4.4.2 Phng phap co s dung ty gia hach toan (TGHT) (1) Mua sam vat t, hang hoa, TSC, cac khoan chi ph bang ngoai te: N TK 151,152,153,156,211,213,641,642,133, : TGTT luc phat sinh nghiep vu N TK635: Neu lo CLTG (TGTT luc PSNV< TGHT ) Co 1112, 1122: TGHT Hoac Co TK515: Neu lai CLTG (TGTT luc PSNV> TGHT) (2) Khi mua chu vat t, hang hoa, TSC, cac khoan chi ph bang ngoai te: N TK 151, 152,153,156,211,213,641,642,133, : TGTT luc phat sinh nghiep vu
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N TK 635: Neu lo CLTG (TGTT luc PSNV< TGHT ) Co 1112, 1122: TGHT Khi chi ngoai te e tra n cho ngi ngi ban: N TK 331: TGHT Co TK 1112, 1122: TGHT (3) Doanh thu ban chu TP,HH,DV phai thu bang ngoai te: N TK 131: TGHT N TK 635: Neu lo CLTG (TGHT< TGTT luc PSNV Co TK 511, 3331: TGTT luc phat sinh nghiep vu Hoac Co TK 515: Neu lai CLTG (TGHT>TGTT luc PSNV) Khach hang tra n cho doanh nghiep bang ngoai te: N TK 1112, 1122: TGHT Co TK 131: TGHT + Neu DN ang trong qua trnh xay dng c ban cha hoan thanh (cha phat sinh DT, CP):
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Phng phap tng t nhng neu lai CLTG lien quan en ngoai te th HT vao ben Co TK 4132, ngc lai ne u lo ben N TK 4132. 2.4.2 KE TOAN CHENH LECH TY GIA CHA
THC HIEN ieu chnh ty gia vao cuoi ky: Theo Chuan mc ke toan so 10 Nhng anh hng cua viec thay oi ty gia hoi oai va Thong t 105/2003/TTBTC ngay 4.11.2003 doanh nghiep c phep ieu chnh cac tai khoan co lien quan en ngoai te gom: von bang tien, n phai thu, n phai tra theo ty gia thc te bnh quan lien ngan hang tai ngay lap bao cao tai chnh nam. (1) Khi anh gia lai cac khoan muc tien te co goc ngoai te: - Neu phat sinh lai CLTG: N TK 1112, 1122, 131, 136, 138, 311, 315, 331 341, 342, Co 413 Neu phat sinh lo CLTG
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N TK 413 Co TK 1112, 1122, 131, 136, 138, 311, 315, 331 341, 342, (2) X ly chenh lech ty gia do anh gia lai cuoi nam Bu tr gia tong phat sinh n TK 413 va phat sinh co TK 413 ket chuyen vao chi ph tai chnh (neu lo), doanh thu hoat ong tai chnh (neu lai). (2a) Ket chuyen lai CLTG N TK 413 Co TK 515 (2b) K/c lo CLTG N TK 635 Co TK 413 V du 2 : Lay lai v du 1 va them nghiep vu: (4). Ngay 31/12, e lap bao cao tai chnh, ke toan ieu chnh so d cac tai khoan co goc ngoai te; TGTT ngay 31/12 : 15.400/USD. Yeu cau: ieu chnh so d cac tai khoan co goc ngoai te va nh khoan nghiep vu phat sinh tren. Giai:
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(4)
ieu chnh so d ngoai te cuoi ky: Tai khoan: 1122:
- So d cuoi ky VN: 1.500.000 + (7.550.000+33.660.0006.030.000)=36.680.000
- So d cuoi ky USD: 100 + (500 + 2.200 - 400) = 2.400 - Chenh lech ty gia do ieu chnh so d : (2.400x15.400) 36.680.000 = 280.000 - Hach toan:
N 1122 Co 4131
Tai khoan: 331
280.000 280.000
- So d cuoi ky VN: 7.500.000 + (0 - 6.000.000)= 1.500.000
- So d cuoi ky USD: 500 + (0 - 400) = 100 - Chenh lech ty gia do ieu chnh so d : (100x15.400) 1.500.000 = 40.000 - Hach toan: N 4131 Co 331
N 4131
40.000 40.000
240.000 (280.000 40.000)
X ly chenh lech ty gia cuoi ky
Co 515
240.000
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CHNG 3 KE TOAN MUA BAN HANG HOA TRONG NC 3.1. TONG QUAT 3.1.1 ac iem hoat ong thng mai - Mua ban hang hoa trong nc hay con goi la noi thng la lnh vc hoat ong thng mai trong tng nc, thc hien qua trnh lu chuyen hang hoa t ni san xuat, hang nhap khau ti ni tieu dung - Hoat ong thng mai la viec thc hien mot hay nhieu hanh vi thng mai cua thng nhan, bao gom viec mua, ban hang hoa, cung ng dch vu thng mai va cac hoat ong xuc tien thng mai nham muc ch li nhuan hoac nham thc hien cac chnh sach kinh te - xa hoi Trong o:
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+ Hanh vi thng mai la hanh vi cua thng nhan trong hoat ong thng mai lam phat sinh quyen va ngha vu gia cac thng nhan vi nhau hoac gia thng nhan vi cac ben co lien quan; + Hang hoa gom may moc, thiet b, nguyen lieu, nhien lieu, vat lieu, hang tieu dung, cac ong san khac c lu thong tren th trng, nha dung e kinh doanh di hnh thc cho thue, mua, ban; + Dch vu thng mai gom nhng dch vu gan vi viec mua ban hang hoa + Xuc tien thng mai la hoat ong nham tm kiem, thuc ay c hoi mua ban hang hoa va cung ng dch vu thng mai; + Thng nhan gom ca nhan, phap nhan, to hp tac, ho gia nh co ang ky kinh doanh hoat ong thng mai mot cach oc lap, thng xuyen 3.1.2 Nhiem vu cua ke toan mua ban hang hoa: Ghi chep phan anh kp thi tnh hnh lu chuyen hang hoa cua doanh nghiep ve tr gia va so lng. Theo doi tnh hnh ton kho va tnh gia hang ton kho, tnh gia hang xuat kho
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Theo doi hang ban b tra lai, giam gia hang ton kho, nh mc d tr Phan bo hp ly chi ph mua hang ngoai gia mua cho so hang a ban va hang ton cuoi ky e xac nh gia von hang a ban va hang ton cuoi ky La chon phng phap va xac nh ung gia von hang xuat ban e am bao ket qua tieu thu hang hoa chnh xac Theo doi va thanh toan kp thi cong n vi nha cung cap va khach hang co lien quan cua tng thng vu giao dch
3.2. KE TOAN MUA HANG HOA 3.2.1 Khai niem Hang hoa mua vao e ban ra chu yeu la t ni san xuat, t n v nhap khau ( oi vi ban buon ), t cac n v ban buon ( oi vi n v ban le hang hoa) Hang hoa mua c thc hien theo nhieu phng thc giao nhan : mua trc tiep, mua theo phng thc chuyen hang, theo hp ong cung cap, mua theo phng thc at hangMoi phng thc mua hang eu co nhng thoa thuan ve cach thc, ni giao nhan, thanh toan, ph ton co lien quan en tng thng vu
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Thanh toan tien mua hang tren c s hoa n va hp ong ky ket theo nhieu hnh thc : tra trc, tra ngay, tra cham
3.2.2. Chng t - Phng thc chuyen hang: ben ban giao hang theo nh hp ong va gi HOA N GA TR GIA TANG hay HOA N BAN HANG, phieu xuat kho kiem hoa n la can c e ben mua thanh toan tien hang cho ben ban va ghi so - Phng thc nhan hang : ben mua c ngi en nhan hang cua ben ban, mang theo giay uy nhiem en nhan hang, sau khi nhan hang xong ngi nhan hang ky nhan tren chng t ban hang cua ben ban va nhan lai mot ban (lien 2) ve nop cho ke toan - Trng hp mua hang nong, lam,thuy san cua ngi trc tiep nuoi trong hoac ngi khong kinh doanh ban, khong co hoa n theo che o qui nh phai lap bang ke hang hoa mua vao theo ung qui nh lam c s nhap hang - Chng t gom : bien ban kiem nghiem, phieu nhap kho (3lien) 3.2.3 Nguyen tac hach toan hang hoa
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- Ch c xem la hang hoa khi cac oi tng c DN mua vao vi muc ch la e ban - Nguyen tac hach toan va anh gia cung giong nh oi vi nguyen vat lieu, cong cu, can lu y: Hang hoa mua co hoa n ac thu ghi gia thanh toan la gia a co thue GTGT xac nh gia mua cha thue = gia thanh toan / (1+T%) T%lathuesuat Thue GTGT= gia thanh toan gia mua cha thue - Ga thc te hang mua vao phai c chi tiet theo 2 ch tieu: gia mua va chi ph thu mua hang hoa Ga nhap kho HH = gia mua cha thue - chiet khau,giam gia ( pp khau tr thue GTGT ) Ga nhap kho HH =gia thanh toan co thue tieu thu ac biet(neu co) - chiet khau,giam gia phng phap tnh thue trc tiep ) Chi ph thu mua: van chuyen boc d, bao b,thue kho,hao hut - DN hach toan hang ton kho theo pp ke khai thng xuyen hang ngay xuat kho theo gia mua HH, cuoi ky phan bo chi ph thu mua cho hang ban ra va hang ton (thue GTGT theo
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kho e tnh gia von, tieu thc phan bo tuy thuoc vao tnh hnh cu the cua DN 3.2.4. TK s dung - DN hach toan hang ton kho theo pp ke khai thng xuyen s dung TK 156 Hang hoa Co 2 Tai khoan cap 2 TK 1561Gia mua hang hoa, gom: Tr gia hang hoa mua vao nhap kho theo gia hoa n Thue nhap khau (neu co) Chi ph gia cong (neu co ) Chi ph bao hiem hang hoa Tien thue kho, thue ben bai Chi ph van chuyen, boc xep Chi ph bao quan hang hoa t ni mua ve en kho Cac khoan hao hut t nhien trong nh mc Thu tuc nhan hang
TK 1562 Chi ph thu mua hang hoa, gom: -
- DN hach toan hang ton kho theo phng phap kiem ke nh ky s dung ca 2 TK 156 HANG HOA , 611(6112) MUA HANG HOA
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- TK 156 : luc cuoi ky
Ben N : ket chuyen gia thc te hang ton kho Ben Co: ket chuyen gia tr thc te hang ton
kho au ky D N : gia thc te hang ton kho - TK 611(6112) : Ben N: - ket chuyen hang hoa cha ban c au ky - tr gia mua vao cua hang hoa co (cha) thue GTGT - chi ph thu mua hang hoa - thue NK hay thue tieu thu ac biet phai nop - gia von cua hang a ban b tra lai Ben Co: - khoan chiet khau hay gam gia c hng - gia mua cua hang a mua tra lai cho ngi ban - ket chuyen hang hoa cha b1n c luc cuoi ky - ga tr hang hoa a xuat trong ky Khong co so d 3.2.5 Ke toan mua hang 3.2.5.1 Mua HH nhap kho bnh thng (1) Can c Hoa n, Bien Ban Kiem Nhan, Phieu Nhap Kho nhap kho Hang Hoa hoac can c vao bang ke hang hoa mua vao
36
N TK 156(1561) hoac TK 611(6112) N TK 1331 Hoac N TK 156(1561) hoac 611(6112) Co TK 331, 111,112,311,141 Co TK331,111,112,311,141 (2) Chi ph thu mua Hang Hoa thc te phat sinh N TK 156(1562) hoac TK 6112
N TK 133(1331)
Hoac
N TK 156(1562)hoac 6112 Co TK 111,112,141,331
Co TK111,112,141,331
(3) Chiet khau hay giam gia c hng: N TK331,111,112 Co TK1561 hoac TK 6112 hoac N TK 331 Co TK 133(1331) hoac TK6112 (4) Tra lai hang a mua cho ngi ban can c Phieu Xuat Kho N TK 331,111,112 Co TK1561-hoac TK 611(6112) Co TK 133(1331) Hoac N TK 331,111,112 Co TK 156(1561) - hoac TK 611(6112)
Co TK 1561
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(5) Xuat kho HH i gia cong, che bien: N TK 154 Co TK 156(1561) - hoac TK 611(6112) (6) Chi ph gia cong che bien N TK 154 hoac TK 631
N TK 133 (1331) Co TK111,112,331
Hoac
N TK 154 hoac TK 631 Co TK 111,112,331
(7) Khi gia cong xong Hang Hoa c nhap lai kho: N TK 156(1561) hoac TK 6112 Co TK 154 hoac TK 631 3.2.5.2 Mua HH nhap kho co phat sinh thieu, tha (1) Mua Hang Hoa nhap kho phat hien thieu (Treo thieu cha ro nguyen nhan theo gia cha thue GTGT) N TK 156(1561) , TK611(6112) (tr gia thc nhap) N TK 133(1331) Hoac N TK 156(1561), TK611(6112) N TK 138(1381) (tr gia thieu) Co TK 331,111,112 (2) Ben ban gi hang tiep cho u va ben mua ong y nhan hang
N TK 138(1381) Co TK 331,111,112
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N TK 156(1651) TK 611(6112) Co TK 138(1381) (3) Ben ban khong giao tiep so thieu: N TK 331,111,112 Co TK 138 (1381) Co TK 1331 ( Co the ghi nhan hang hoa thieu cha ro nguyen nhan theo gia thanh toan ) (4) Mua hang nhap kho phat hien tha so vi hoa n cua ben ban, nhap kho theo gia tr hoa n cua ben ban N TK 156(1561), TK 611(6112) N TK 133 (1331) Co TK 331,111,112 Hoac N TK 156(1561),TK 611(6112) Co TK 331,111,112
(5) Nhap kho so hang tha (ghi nhan hang tha cha ro nguyen nhan theo gia thanh toan ) N TK 156(1561) TK 611(6112) N TK 1331 Co TK 338(3381) Hoac N TK 1561, TK 6112 Co TK 331
(6) Ben mua ong y mua so hang tha a nhap kho: N TK 338(3381) Co TK331,111,112 (7) Ben mua xuat tra hang tha cho ben ban:
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N TK 338(3381) Co TK 156(1561) TK611(6112) Co TK 1331 (8) So hang tha c bao quan rieng : N TK002 (9) Sau o xuat kho tra ngi ban : Co TK 002 V du: Cong ty thng mai va dch vu ABC, nop thue GTGT theo phng phap khau tr, hach toan hang ton kho theo phng phap ke khai thng xuyen, trong thang 1/n co tnh hnh mua ban hang hoa nh sau: (1). Mua 100 case may vi tnh, a nhap kho, n gia mua cha thue GTGT 15USD/cai, thue GTGT 5%, ty gia luc mua 15.700/USD, cha thanh toan cho ngi ban. (2). Chi ph van chuyen mua 100 case 550.000 gom thue GTGT 10%, a thanh toan bang tien tam ng. (3). Mua 200 thanh Ram 128MB, n gia mua cha thue GTGT 10USD/cai, thue GTGT 5%, ty gia luc mua 15.700/USD, cha thanh toan cho ngi ban. Khi nhap kho phat hien thieu 2 thanh Ram cha ro nguyen nhan, kiem tra chat lng co 8 thanh Ram khong at yeu cau, ben ban ong y oi lai 8 thanh Ram nay
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(4). Cong ty phat hien 10 case mua nghiep vu 1 giao khong ung quy cach, e ngh ben ban nhan lai va ben ban a nhan lai hang va giam tr n. (5). Thanh toan tien hang tai nghiep vu 1 (sau khi tr hang tra lai), TGTT xuat ngoai te 15.600. (6) a nhap kho hang oi va thieu nghiep vu 3 t ben ban va do mua hang at doanh so thang, Cty c ben ban tai nghiep vu 3 giam gia 1USD/thanh RAM (gia cha thue GTGT) va so tien giam gia tren c can tr vao lan mua nay, lan mua nay mua: 100 thanh RAM n gia mua cha thue GTGT 10USD thue GTGT 10%, cha thanh toan tien.TGTT 15.600 (7). Sau khi can tr so tien c giam gia Cty a thanh toanbang Tien GiNgan Hang tat ca so n mua RAM, TGTT xuat ngoai te: 15.600. Yeu cau: nh khoan cac nghiep vu tren. Giai : (1) N TK 1561 23.550.000 = 100x$15x15.700 N TK 1331 (2) N TK 1562 N TK 1331 1.177.500 500.000 50.000
Co TK 331 24.727.500 =100x$15x105%x15.700
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Co TK 141 N TK 1381 N TK 1331 Co TK 331 (4) N TK 331 Co TK 1561 Co TK 1331 (5) N TK 331
550.000 314.000 = 2x10$x15.700 1.570.000 32.970.000 = 200x$10x105%x15.700 2.472.750 = 10x$15x105% x15.700 2.355.000=10x$15x15700 117.750 22.254.750 = (100-10)x$15x105%x15.700 141.750 = (100-
(3) N TK 1561 29.830.000 = 190x$10x15.700 N TK 1388 1.265.000 =8x10$x15.700
Co TK 1122 22.113.000 = (100-10)x$15x105%x15.600 Co TK 515 10)x$15x105%x(15.700 15.600) (6) a. N TK 1561 1.570.000 Co TK 1381 314.000 Co TK 1388 1.256.000 b. N TK 1561 15.600.000= 100x$10x15.600 N TK 1331 Co TK 331 c. N TK 331 Co TK 1561 Co TK 1331 1.560.000 17.160.000 = 100x$10x110%x15.600 329.700 = 200x$10x1%x105%x15.700 312.000 = 200x$10x100%x1%x15.600 15.600=200x$10x5%x1%x15.600
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Co TK 515 15.600) (7) N TK 331
2100 = 200x$10x105%x1%x(15.700 49.800.300 =($2.100 49.592.400 = $3179x15.600 207.900 = $2079x(15.700 15.600)
$21)x15.700+$1.100x15.600 Co TK 1122 Co TK 515 3.3.1 Khai niem Doanh thu la tong tr gia cac li ch kinh te doanh nghiep thu c trong ky ke toan, phat sinh t cac hoat ong san xuat kinh doanh thong thng cua doanh nghiep gop phan lam tang von chu s hu ieu kien ghi nhan doanh thu + Doanh nghiep a chuyen giao phan ln rui ro va li ch gan lien vi quyen s hu san pham hoac hang hoa cho ngi mua + Doanh nghiep khong con nam gia quyen quan ly hang hoa nh ngi s hu hang hoa hoac quyen kiem soat hang hoa + Doanh thu c xac nh tng oi chac chan + Doanh nghiep a thu c hoac se thu c li ch kinh te t giao dch ban
3.3 KE TOAN BAN HANG HOA
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hang + Xac nh c chi ph lien quan en giao dch ban hang Thi iem ghi nhan doanh thu : la thi iem chuyen giao phan ln rui ro va li ch gan lien vi quyen s hu hang hoa cho ngi mua trong tng trng hp cu the. Hau het, thi iem chuyen giao phan ln rui ro trung vi thi iem chuyen giao li ch gan lien vi quyen s hu hp phap hoac quyen kiem soat hang hoa cho ngi mua Doanh thu noi bo : la so tien thu c do ban hang hoa gia cac n v trc thuoc trong cung cong ty, tong cong ty do s phan cap quan ly lam phat sinh doanh thu Cac khoan giam tr doanh thu bao gom : + Chiet khau thng mai: khoan ma doanh nghiep giam gia niem yet cho ngi mua hang vi khoi lng ln phat sinh tren khoi lng tng lo hang hay tren tong khoi lng hang mua luy ke trong mot thi gian nhat nh
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+ Gam gia hang ban : la khoan giam tr cho ngi mua do toan bo hay mot phan hang hoa kem pham chat, sai qui cach hoac lac hau th hieu + Ga tr hang ban b tra lai la gia tr khoi lng hang ban a xac nh la tieu thu nhng b khach hang tra lai va t choi thanh toan do vi pham hp ong, hang b mat, kem pham chat, khong ung qui cach chung loai + Thue tieu thu ac biet, thue xuat khau, thue GTGT tnh theo phng phap trc tiep la cac khoan thue tnh trc tiep tren doanh thu ban hang 3.3.2 Cac phng thc ban hang 3.3.2.1 Ban buon la ban hang cho cac n v san xuat kinh doanh e tiep tuc qua trnh lu chuyen cua hang hoa, co 2 phng thc: + Phng thc ban hang qua kho : hang hoa mua ve nhap kho roi t kho xuat ban, co 2 hnh thc giao nhan: Hnh thc nhan hang : ben mua en tai kho ben ban hoac en mot a iem do ben mua qui nh e nhan hang
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Hnh thc chuyen hang : ben ban chuyen hang en ben kho cua ben mua hoac en mot a iem do ben mua qui nh e giao hang + Phng thc ban hang van chuyen thang : hang hoa c chuyen thang t n v cung cap en n v mua khong qua kho cua n v trung gian, co 2 hnh thc : Van chuyen thang co tham gia thanh toan : hang hoa van chuyen thang, n v trung gian lam nhiem vu thanh toan vi n v cung cap va thu tien cua n v mua Van chuyen thang khong tham gia thanh toan : hang hoa van chuyen thang, n v trung gian khong lam nhiem vu thanh toan vi n v cung cap va thu tien cua n v mua; n v trung gian c hng mot ty le thu tuc ph nhat nh ben mua hoac ben cung cap 3.3.2.2 Ban le la ban hang cho ngi tieu dung cham dt qua trnh lu chuyen hang hoa, co 3 phng thc ban hang + Phng thc ban hang thu tien tap trung : nhan vien ban hang ch phu
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trach giao hang, con viec thu tien co bo phan chuyen trach khac lam + Phng thc ban hang khong thu tien tap trung : nhan vien ban hang va lam nhiem vu giao hang va lam nhiem vu thu tien + Ban hang t ong : ngi mua hang t chon hang hoa can mua trong quay hang, ca hang, mang en bo phan thu ngan kiem hang tnh tien, va thu tien 3.3.3. Ke toan doanh thu ban hang hoa 3.3.3.1 Ke toan ban buon a.Chng t -Ban hang qua kho: Lap hoa n GTGT, hoa n ban hang 3 lien, lien 1 lu,lien 2 giao cho khach, lien 3 thu kho gi ghi the kho va chuyen cho ke toan - Ban hang van chuyen thang co tham gia thanh toan : Can c Hp ong bao cho ngi cung cap biet e chuyen hang cho ngi mua hoac bao cho ben mua en nhan hang trc tiep tai ni cung cap. Sau o n v ban buon chu trach nhiem thanh toan tien hang vi ngi cung
lap
hoa
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cap va vi ngi mua hang. Hoa n GTGT, hoa n ban hang lap 3 lien, lien 1 lu, lien 2 gi theo hang cung van n, lien 3 e thanh toan - Ban hang van chuyen thang khong tham gia thanh toan : n v cung cap gi cho n v ban buon trung gian ban sao Hp ong e thong bao cho n v ban buon biet ve viec thc hien Hp ong mua ban hang hoa, n v ban buon se c hng mot khoan thu tuc ph nhat nh ben mua hoac ben cung cap -Ban hang theo phng thc ky gi: xuat hang a i ky gi, lap phieu xuat kho kiem van chuyen noi bo ghi ro xuat a i ban ky gi kem theo Hp ong ky gi. C s nhan ban hang ky gi, khi ban hang phai lap hoa n ban hang theo ung gia qui nh cua ben chu ha ng. Hoa hong chi cho ai ly ban hang ky gi c tnh vao chi ph cua ben chu hang. Ben nhan ban hang ky gi phai nop thue GTGT oi vi khoan hoa hong c hng. Chu hang phai ke khai va nop thue GTGT cua so hang ban ra tren c s bang thanh toan hang ai ly ky gi b.Tai khoan s dung: 111; 112; 131; 511; 531; 532; 531. c.Mot so nghiep vu kinh te chu yeu
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c1) Ban buon theo phng thc trc tiep: (1) Chuyen giao HH cho ngi mua + Phan anh tong gia thanh toan cua hang tieu thu N TK 111,112,131 Co TK 511,512 Co TK 333 (3331) Hoac N TK 111,112,131 Co TK 511,512(co thue GTGT)
+ Phan anh gia von cua hang tieu thu .. Ban buon trc tiep qua kho N TK 632/ Co TK 153(1532): tr gia bao b kem theo,156 (1561) theo gia mua cua hang a tieu thu .. Ban buon trc tiep theo cach thc van chuyen thang N TK 632 tr gia mua thc te cua hang tieu thu N TK 133 (1331) (neu co) Co TK 151,331,111,112 + Bao b tnh rieng va khoan chi ho ngi mua (neu co ) (2) Cac khoan chiet khau thng mai phat sinh N TK 521 tap hp chiet khau thng mai (cha co thue GTGT) N 3331(33311) Co TK 131,111,112, 3388 (CKTM a tra hay chap nhan tra cho khach)
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(3) Cac khoan giam gia hang ban phat sinh N TK 532 giam gia hang ban (khong thue GTGT) N TK 3331(33311) CoTK131,111,112 giam gia hang a tra hay chap nhan tra (4) Hang ban b tra lai + So doanh thu hang ban b tra lai N TK 531 (khong thue GTGT) N TK 3331(33311) Co TK 131,111,112 + Gam tr gia von hang ban b tra lai N TK 1561,157,6112 gia mua hang b tra lai nhap kho, gi tai kho ngi mua Co TK 632 giam gia von hang ban (5) So chiet khau thanh toan phat sinh trong ky N TK 635 / Co TK 131,111,112 c 2) Ban buon theo phng thc chuyen hang ch chap nhan (1) Xuat kho hang hoa e ban theo hnh thc chuyen hang
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+ Ban buon trc tiep qua kho N TK 157 Co TK 156 (1561) gia mua cua hang xuat gi i ban, TK 153(1532) tr gia bao b tnh rieng kem theo + Ban buon trc tiep van chuyen thang, khong qua kho N TK 157 gia mua cua hang tieu thu N TK 133 (1331) Co TK 151,331,111,112 (2) Tong gia thanh toan cua hang a tieu thu khi ngi mua chap nhan, a tra + N TK 111,112,131,1368 Co TK 511, 512 111,112,131,1368 Co TK 333 (3331) + N TK 632 Co TK 157 gia mua c 3) Ban buon van chuyen thang khong tham gia thanh toan va co tham gia thanh toan - Ban buon van chuyen thang khong tham gia thanh toan
Hoac
N TK
Co TK 511,512
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(1) Thc chat DN thng mai lam trung gian moi gii gia ben ban va ben mua e hng hoa hong (do ben ban hoac ben mua tra). Ben mua nhan hang va thanh toan cho ben ban. So hoa hong moi gii ghi N TK 111,112,131 Co TK 3331 (33311) Co TK 511, 512 hoa hong moi gii c hng (2) Chi ph lien quan en ban hang N TK 641 N TK 133 (1331) Co TK 334, 338, 111, 112 - Ban buon chuyen thang co tham gia thanh toan (1) DN giao hoa n cho ngi mua en nhan hang trc tiep cua ngi cung cap - N TK 131 Co TK 511 Co TK 333(3331) - N TK 632 N TK 133(1331) Co TK 331 Hoac N TK 131 Co TK 511 Hoac N TK 632 Co TK 331
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(2) DN c can bo cua mnh en nhan hang cua ngi cung cap, sau o to chc van chuyen hang en giao cho ngi mua - N TK 157 N TK 133 (1331) Co TK 331 - N TK 131 Co TK 511 Co TK 333(3331) - N TK 632 Co TK 157 c4) Ban hang phat sinh tha thieu (1) Trong hnh thc ban hang van chuyen thang, nhan vien ap tai cung vi ben mua kiem nhan, lap bien ban HH thieu hoac tha. Khi nhan giay bao nhan hang cua ben mua kem theo bien ban + N TK 131 Co TK 511 Co TK 333(33311) + N TK 632 gia von cua HH a ban Co TK157
Hoac N TK 157 Co TK 331 Hoac N TK 131 Co TK 511
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+ N TK 138(1381) gia von HH thieu Co TK 157 + N TK 157 Co TK 338(3381) gia von HH tha (2) Ben ban giao tiep so HH thieu cho u so tren hoa n va ben mua a nhan + N TK 156 (1561) Co TK 1381 + N TK 157 Co TK 156 + N TK 131 Co TK 511 Co TK 333 (33311) + N TK 632 Co TK 157 (3) DN bat nhan vien ap tai hoac c quan van tai boi thng N TK 138 (1388) Co TK 138(1381) c 5) Ban hang theo phng thc ky gi ai ly (1) Xuat kho giao HH cho ai ly ban: N TK 157
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Co TK 156,6112 (2) Nhan c tien ban hang do ai ly nop hoac a xac nh HH a ban + N TK 111,131 theo gia ban qui nh Co TK 511 Co TK 3331(33311) + N TK 632 Co TK 157 gia von HH a ban + N TK 641 Co TK 131,111 hoa hong ai ly c 6) Ban HH oi vat t,HH khac cho SXKD + N TK 131 Co TK 511 , Co TK 3331 (33311) + N TK 632 Co TK 156, 157,6112 + N TK 152, 153, 156,6112 N TK133 (1331) Co TK 131 Hoac theo pp trc tiep khong thue ca au vao lan au ra 3.3.3.2 Ke toan ban le hang hoa a. Chng t thu tuc ke toan
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(3) Ban le HH c thc hien quay hang, ca ha ng, khi xuat kho giao cho ca hang ban le phai lap phieu xuat kho kiem van chuyen noi bo, cha ghi giam hang ton kho ch ghi giam Hang Hoa kho va tang Hang Hoa ca hang the ke toan chi tiet nh the quay theo doi nhap xuat banHang Hoa (4) Khi ban le nhan vien lap Hoa n GTGT hoac H ban hang 2 lien, lien 1 lu, lien 2 giao cho khach. Cuoi ngay hoac cuoi ca lap bao cao ban hang cung tien ban hang nop ve phong ke toan (5) oi vi Hang Hoa co gia tr thap di mc qui nh phai lap hoa n phai lap bang ke ban le theo tng lan ban, theo tng loai b. Mot so nghiep vu chu yeu (1) Ke toan kiem tra bao cao ban hang, bang ke ban hang, giay nop tien + N TK 111 Co TK 511 Co TK 3331(33311) + N TK 632 Co TK 156,6112 gia von hang a ban (2) Thieu tien ban hang lap bien ban ch x ly:
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NTK138(1381) Co TK511 (3) Tha tien ban hang + N TK 111,112,113 so tien a nop Co TK 511 Co TK 3331 (33311) Co TK 338 (3381)so nop tha + N TK 632 Co TK 156 (4) Ban hang ai ly ung gia qui nh cua chu hang, n v nhan hang ghi + N TK 111,112 Co TK 331 gia thanh toan + N TK 331 Co TK 511 hoa hong c hng ve ban hang ai ly Co TK 33311 + N TK 331 Co TK 111,112 tra tien hang cho ai ly + Phan anh tnh hnh nhan va thanh toan tien hang gi ban tren TK 003 Hang hoa nhan ban ho (5) Ban hang tra gop, lai ban hang tra cham coi la thu nhap hoat ong tai
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chnh : + N TK 131 Co TK 511 Co TK 3331(33311), Co TK 515 + N TK 111 Co TK 131 + N TK 632 Co TK 156,6112 (6) Ban hang co khuyen mai khong tnh thue GTGT au ra cua hang khuyen mai, do o khong xuat hoa n cho so hang khuyen mai. Khi ban hang kem khuyen mai, so lng hang khuyen mai ghi tren cung hoa n phai ghi ro hang khuyen mai khong thanh toan. So thue GTGT au vao khong c khau tr cua hang khuyen mai ghi: N TK 641 Co TK 133(1331) (7) Bieu tang Hang Hoa do quy khen thng, phuc li ai tho + N TK 431 Co TK 511
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Co TK 3331 (33311) + N TK 632 Co TK156,6112 (8) Dung Hang Hoa e tra lng cho nhan vien + N TK 334 Co TK 512 Co TK 3331(33311) + N TK 632 Co TK 156,6112 3.3.4 KE TOAN CHI PH THU MUA VA KET QUA TIEU THU HANG HOA 3.3.4.1. KE TOAN CHI PH THU MUA HANG HOA - Chi ph thu mua hang hoa gom chi ph van chuyen, boc d, thue ben thue bai, hoa hong thu mua, hao hut trong nh mc.. - Chi ph thu mua can phan bo cho hang tieu thu va hang ton kho, ton quay, hang ang gi ban, ky gi, hang mua ang i tren ng theo tieu thc phuhp + Tieu thc phan bo: co the la chon: Tr ga mua cua hang hoa; so lng; lo hang, + Cong thc: chon tieu thc Tr ga mua cua hang hoa
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Chi ph thu mua phan bo cho hang hoa a tieu thu trong ky =
Chi ph thu mua lien quan en hang ton kho au ky (SDK TK1562) Tr gia mua hang hoa ton kho au ky (SDK TK 1561)
Chi ph thu mua phat sinh trong ky + (PS N TK 1562)
Tr gia mua hang hoa xuat ban a xac nh la x tieu thu Tr gia mua trong ky hang hoa (N TK 632 + phat sinh oi ng Co trong ky 1561) (phat sinh n TK 1561)
- Chi ph thu mua HH ban ra trong ky bang chi ph thu mua HH ton kho au ky cong chi ph thu mua HH phat sinh trong ky tr chi ph thu mua HH ton cuoi ky - nh khoan + Tap hp chi ph thu mua N TK 156 (1562) N TK 133 (1331) co TK 311,111,112,334 + Phan bo chi ph thu mua cho hang ban ra N TK 632 Co TK 156 (1562) 3.3.4.2. KE TOAN KET QUA TIEU THU HANG HOA Ket qua tieu thu HH bieu hien qua ch tieu li nhuan hay lo
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KQTT HH= DT thuan Ga von hang ban CP ban hang CPQLDN - Ket chuyen cac khoan giam tr doanh thu ban hang N TK 511 Co TK 521,531,532, 3332,3331(nop thue GTGT theo phng phap trc tiep) - Ket chuyen doanh thu thuan : N TK 511,512 Co TK 911 - Phan bo chi ph thu mua cho hang tieu thu: N TK 632 Co TK 1562, 6112 - Ket chuyen gia von hang ban: N TK 911 Co TK 632 - Thue thu nhap doanh nghiep phai nop trong ky = li nhuan chu thue x thue suat thue thu nhap doanh nghiep Li nhuan chu thue = doanh thu thuan ban hang hoa - tr gia von hang ban ra chi ph ban hang va chi ph quan ly doanh nghiep N TK 8211 / Co TK 3334
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- Ket chuyen chi ph ban hang, chi ph quan ly doanh nghiep, chi ph thue thu nhap hien hanh NTK 911 Co TK 641, 642 ket chuyen so trong ky Co TK 142 (1422) chi ph ch ket chuyen Co TK 8211 ( chi ph thue thu nhap hien han h ): thue thu nhap phai nop trong ky - Ket chuyen ket qua ( neu lai ): N TK 911 Co TK 421 - Neu lo ghi ngc lai V du: Cong ty thng mai va dch vu ABC, nop thue GTGT theo phng phap khau tr, hach toan hang ton kho theo phng phap ke khai thng xuyen, trong thang 1/n co tnh hnh mua ban hang hoa nh sau: - So d au ky: + TK 1561: 5.440.000, trong o 20 Ram 128, n gia 155.000/cai; 10 case n gia 234.000/cai. + TK 1562: 150.000. - Trong thang phat sinh nh sau:
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(1). Mua 100 case may vi tnh, a nhap kho, n gia mua cha thue GTGT 15USD/cai, thue GTGT 5%, ty gia luc mua 15.700/USD, cha thanh toan cho ngi ban. (2). Chi ph van chuyen mua 100 case 550.000 gom thue GTGT 10%, a thanh toan bang tien tam ng. (3). Mua 200 thanh Ram 128MB, n gia mua cha thue GTGT 10USD/cai, thue GTGT 5%, ty gia luc mua 15.700/USD, cha thanh toan cho ngi ban. Khi nhap kho phat hien thieu 2 thanh Ram cha ro nguyen nhan, kiem tra chat lng co 8 thanh Ram khong at yeu cau, ben ban ong y oi lai 8 thanh Ram nay (biet en cuoi thang ben ban van cha oi hang). (4) Tong hp tnh hnh xuat ban cho cong ty K trong thang nh sau : 20 case, n gia cha thue GTGT 250.000/cai; 50 thanh Ram 128, n gia 170.000/cai; thue GTGT 5%, cha thu tien. (5) Do cong ty K mua so lng ln cong ty chiet khau cho khach 1% tren tong gia ban cha thue va tr vao n phai thu (6) Ket chuyen chi ph ban hang 100.000 va chi ph quan ly doanh nghiep 200.000. Thue suat thue thu nhap doanh nghiep 28% tren li nhuan chu thue
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Yeu cau: nh khoan cac nghiep vu tren (gom ca viec tnh gia von hang hoa a tieu thu, ket chuyen doanh thu thuan, chi ph va xac nh ket qua kinh doanh).Biet rang chi ph thu mua phan bo theo so lng hang hoa Gai : (1) N TK 1561 23.550.000 N TK 1331 (2) N TK 1562 N TK 1331 Co TK 141 N TK 1381 N TK 1331 Co TK 331 (4) N TK 632 Co TK 1561 (5) Phan bo chi ph thu mua cho hang ton cuoi ky : (150.000+500.000):(100+10)x90 = 531.818 (6) Phan bo chi ph thu mua cho hang ban ra trong ky :
1.177.500 500.000 50.000 550.000 314.000 1.570.000 32.970.000 10x234.000+ 10x15x15.700+20x155.000+ 30x10x15.700=12.505.000
Co TK 331 24.727.500
(3) N TK 1561 29.830.000 N TK 1388 1.256.000
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150.000 + 500.000 531.818 = 118.182 (7) N TK 632 / Co TK 1562 118.182 (8) N TK 131 14.175.000 Co TK 511 13.500.000 Co TK 33311 675.000 (9) N TK 521 / Co TK 131 135.000 (10) N 511 / Co TK 521 135.000 (11) N TK 511 / Co TK 911 13.365.000 (12) Thue thu nhap phai nop trong ky: (13.365.000-[12.623.182+100.000+200.000])x28%=123.709 N TK 8211 / Co TK 3334 (13) N TK 911 Co TK 632 Co TK 641 Co TK 642 Co TK 8211 13.046.891 12.623.182 100.000 200.000 123.709 123.709
(14) N TK 911 / Co TK 421 318.109
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CHNG 4 KE TOAN XUAT NHAP KHAU HANG HOA 4.1. TONG QUAT Hoat ong kinh doanh xuat nhap khau la mot bo phan cua lnh vc lu thong hang hoa, la cau noi gia san xuat va tieu dung tren pham vi quoc te vi chc nang to chc lu chuyen hang hoa gia trong nc vi nc ngoai. Hoat ong xuat, nhap khau chiem mot v tr quan trong trong nen kinh te quoc dan, no tao ieu kien m rong th trng cho nen san xuat trong nc, ong thi cung phuc vu cho nhu cau trong nc ve nhng mat hang trong nc cha
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san xuat c hoac a san xuat c nhng cha ap ng nhu cau ve mat so lng va chat lng. oi tng cua hoat ong xuat khau la nhng mat hang thuoc the manh cua nen san xuat trong nc thuoc cac nganh cong nghiep, nong nghiep oi tng cua hoat ong nhap khau khong ch n thuan la nhng mat hang phuc vu cho nhu cau tieu dung cua cac tang lp dan c ma chu yeu la cac trang thiet b, may moc, vat t, ky thuat hien ai phuc vu cho s phat trien cua nen kinh te quoc dan trong tat ca cac nganh, cac a phng va tren moi lnh vc. 4.1.1 Nhng ieu kien thng mai quoc te (International commercial terms - Incoterms ) Hoat ong kinh doanh xuat nhap khau co nhng ac iem chu yeu sau : Qua trnh lu chuyen hang hoa xuat, nhap khau theo mot vong khep kn phai qua 2 giai oan ban hang: Mua va ban hang xuat khau, mua va ban hang nhap khau, v vay thi gian lu chuyen hang hoa thng dai hn lu chuyen hang hoa trong nc.
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Hang hoa xuat nhap khau co the tien hanh theo phng thc trc tiep hoac uy thac. Xuat, nhap khau trc tiep la phng thc ma doanh nghiep xuat, nhap khau trc tiep am phan, ky ket hp ong xuat, nhap khau vi thng nhan nc ngoai. Xuat, nhap khau uy thac la phng thc ma n v co giay phep xuat, nhap khau hang hoa tien hanh uy thac cho n v khac co chc nang thc hien xuat , nhap khau hang hoa cua mnh, do o phai tra cho n v nay mot khoan thu lao goi la ph uy thac. Gia ca hang hoa xuat, nhap khau luon gan lien vi cac ieu kien va c s giao hang khac nhau. Trong giai oan hien nay, cac doanh nghiep xuat nhap khau cua Viet Nam thng mua hang nhap khau theo ieu kien CIF va ban hang xuat khau theo ieu kien FOB. Noi dung chu yeu cua nhng ieu kien nay nh sau : Theo ieu kien FOB (Free on board) tc la giao len tau. Theo ieu kien nay, ngi ban phai giao hang len tau do ngi mua ch nh tai cang boc xep hang quy nh; xin giay phep xuat khau; lam u cac thu tuc hai quan can thiet chu trach nhiem ve moi chi ph, rui ro, ton that cho en khi hang a qua lan can tau tai cang boc hang.
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Ngi mua phai kp thi ch nh tau ch hang, ky ket hp ong van chuyen, tra cc ph van chuyen, nhan hang tai cang boc xep hang theo quy nh va trong thi han quy nh; chu cac ph ton co lien quan va cac rui ro ve hang hoa ke t khi hang a qua lan can tau tai cang boc xep hang. Theo ieu kien CIF (cost, insurance and Freight) tc la tien hang, ph bao hiem va cc ph. Theo ieu kien nay ngi ban phai ky hp ong van chuyen, tra cc ph van chuyen e ch hang en cang ch, xin giay phep xuat khau, lam u cac thu tuc hai quan can thiet cho viec xuat khau hang hoa, chu rui ro va ph ton ve viec o; chu ph ton mua bao hiem hang hai e tranh cho ngi mua rui ro mat mat hoac h hai hang hoa trong qua trnh van chuyen, giao hang len tau tai cang boc hang trong thi han quy nh; chu moi ph ton co lien quan en hang hoa cho en khi hang a c giao len tau tai cang boc xep hang, cung nh cc ph e ch hang en cang ch, ke ca cac ph ky hp ong van tai; chu moi rui ro va ton that hang hoa cho en khi hang a qua han lan can tau tai cang boc xep hang.
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Ngi mua nhan hang va tra tien khi co hoa n, van n a c giao cho mnh; nhan hang c giao tai cang boc d hang va tiep nhan hang hoa o t ngi chuyen ch tai cang en qui nh; chu moi ph ton co lien quan en hang ke t khi hang c giao cho mnh tai cang boc d hang, tr chi ph van chuyen va cac chi ph khac ma Cong ty hang hai a thu khi ky hp ong van tai; chu moi rui ro va ton that ve hang hoa ke t khi hang a qua han lan can tau tai cang boc d hang. Ngi mua can lu y rang theo ieu kien CIF, ngi ban ch phai mua bao hiem vi pham vi toi thieu, neu ngi mua muon c bao hiem vi pham vi rong hn th phai co s thoa thuan ro rang vi ngi ban hoac t mnh mua bao hiem. Viec thanh toan tien hang xuat nhap khau rar a dang va phc tap theo cac phng thc thanh toan c ap dung trong tng hp ong ngoai thng. Cac phng thc thanh toan quoc te thng dung la : nh thu, chuyen tien, tn dung, chng t 4.1.2 Cac phng thc thanh toan quoc te a. Phng thc chuyen tien (remittance):
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Chuyen tien tra sau :ngi nhap khau lap lenh chuyen tien cho ngan hang phuc vu mnh tra tien cho ngi xuat khau thong qua ngan hang ai ly sau khi a nhan c hang hoa va chng t Chuyen tien tra trc : ngi nhap khau lap lenh chuyen tien cho ngan hang phuc vu mnh tra tien cho ngi xuat khau thong qua ngan hang ai ly trc khi nhan c hang hoa va chng t
b. Phng thc nh thu ( collection of payment ) Phng thc nh thu hoi phieu trn ( clean collection ) : ngi xuat khau uy thac cho ngan hang thu ho tien ngi nhap khau can c vao hoi phieu do mnh lap ra con chng t hang hoa gi thang cho ngi nhap khau Phng thc nh thu hoi phieu kem chng t ( documentary collection) : ngi xuat khau sau khi a hoan thanh ngha vu giao hang, tien hanh uy thac cho ngan hang phuc vu mnh thu ho tien ngi nhap khau can c vao hoi phieu va bo chng t hang hoa vi ieu kien ngi
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nhap khau thanh toan hoac chap nhan tra tien th ngan hang mi trao bo chng t cho ngi nhap khau nhan hang hoa c. Phng thc tn dung chng t (documentary credit) : ngan hang phuc vu ngi nhap khau theo yeu cau cam ket bang mot van ban phap ly la th tn dung se tra mot so tien nhat nh cho ngi xuat khau, neu ngi xuat khau xuat trnh c bo chng t thanh toan phu hp vi qui nh neu ro trong th tn dung 4.1.3 Nguyen tac anh gia va kiem nhan hang hoa 4.1.3.1. Nguyen tac anh gia hang hoa xuat nhap khau: a) oi vi hang hoa xuat khau Gia nhap kho cua hang xuat khau la gia thc te mua vao hoac gia thanh san xuat, che bien thc te cua hang hoa nhap kho. Gia xuat kho cua hang hoa xuat khau la gia thc te nhap kho cua tng lo hang hoac co the tnh theo cac phng phap khac nh phng phap bnh quan gia truyen Gia ban hang xuat khau la gia thc te ghi tren hoa n ban hang. Ban theo gia nao ghi ung theo gia o (v
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du: Ban theo ieu kien FOB ghi FOB, ban theo ieu kien CIF ghi CIF ) va c tnh oi ra tien Viet Nam theo ty gia bnh quan lien ngan hang tai thi iem xac nh co doanh thu. b) oi vi hang hoa nhap khau. Gia nhap kho cua hang nhap khau la gia mua thc te ghi tren hoa n cua ngi ban, mua gia nao ghi gia o (gia FOB, gia CIF) va c quy oi ra tien Viet Nam theo ty gia thc te tai thi iem nhan hang cong vi thue nhap khau hoac thue khac cong chi ph thu mua hang hoa. Thue GTGT phai nop cua hang nhap khau c tnh tren c s gia nhap tai ca khau cong vi thue nhap khau va nhan vi thue suat thue GTGT. Thue GTGT phai nop cua hang nhap khau se c coi la thue GTGT au vao c khau t neu hang nhap khau thuoc oi tng chu thue GTGT theo phng phap khau tr thue. Trng hp hang nhap khau thuoc dien chu thue GTGT theo phng phap trc tiep th thue GTGT phai nop cua hang nhap khau c tnh vao gia thc te cua hang mua ve nhap kho.
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Neu hang nhap khau phai nop thue tieu thu ac biet th khong phai nop thue GTGT khau nhap khau nhng khi ban hang doanh nghiep phai tnh vao nop thue GTGT. Thue tieu thu ac biet phai nop cua hang nhap khau cung c tnh tren c s gia nhap tai ca khau cong v i thue nhap khau vanhan vi thue suat thue tieu thu ac biet. Thue tieu thu ac biet phai nop cua hang nhap khau c tnh vao gia thc te hang mua ve nhap kho. Gia xuat kho cua hang nhap khau la gia nhap kho thc te cua tng lo hang. Cac bien ban giao nhan vi tau, cang, cac bien ban giam nh hang hoa nhap khau la nhng c s e hach toan cac khoan thiet hai, ton that e khieu nai; oi boi thng. Cac khoan tha, thieu ton that cha xac nh c nguyen nhan, trach nhiem th hach toan vao tai khoan 138 (1381) hoac 388 (3381) e ch x ly.
4.1.3.2. Nguyen tac kiem nhan hang hoa nhap kho Kiem nhan hang hoa nhap kho phai chap hanh nhng nguyen tac sau:
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Viec kiem nhan hang hoa phai do ngi chu trach nhiem vat chat ve bao quan hang hoa trc tiep tien hanh. Khi kiem nhan hang hoa phai can c vao chng t cua ben ban, van n cua chu phng tien van tai va cac chng t mua hang khac e kiem tra ve so lng va chat lng hang hoa. Moi sai lech gia so nhan thc te va so ghi tren chng t eu phai lap bien ban e lam can c x ly. Neu kiem nhan nguyen toa (xe la), nguyen cong tenn hoac xe kn (xe thung) th trc het phai kiem tra dau kep ch ca toa tau hoac ca xe. Neu kiem nhan theo nguyen ai, nguyen kien th phai kiem nhan theo dau cua ai kien, kiem nhan u so lng kien, trong lng tng kien, viec kiem nhan cu the so lng, chat lng hang hoa trong toa xe, trong congtenn, trong bao, kien c tien hanh trong thi han va u thanh phan theo quy nh hp ong kinh te. Hang hoa kiem nhan san ga, ben cang th ngi kiem nhan phai co giay uy quyen nhan hang va chu trach nhiem a hang ve n v hoac giao ban thang. Sau khi kiem nhan hang hoa phai lap bien ban kiem nghiem, lap phieu nhap kho theo ung vi so hang hoa (oi vi nhng th can thiet) va lng hang hoa thc te a nhan.
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e giam bt khoi lng chng t, ben mua co the s dung dau kiem nhan e ong vao mat sau cua chng t do ben ban gi, vi noi dung sau: So kiem nhan. So va ngay cua chng t kem theo. Tong gia tr hang hoa, bao b a kiem nhan thc te. So bien ban kiem nhan neu co. Ch ky va ngi phu trach vat chat. 4.2. KE TOAN NHAP KHAU HANG HOA TRC TIEP 4.2.1 Khai niem _ Nhap khau trc tiep la hoat ong cua mot doanh nghiep co t cach phap nhan Viet Nam ( nha nhap khau ) vi cac ca nhan to chc nc ngoai ( nha xuat khau ) _ Nhap khau trc tiep co the tien hanh theo ngh nh th ky ket gia 2 nha nc hoac ngoai ngh nh th theo hp ong ky ket gia 2 hay nhieu to chc buon ban cu the thuoc nc nhap hang va nc xuat hang
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_ Nhap khau trc tiep gom 2 giai oan : nhap khau hang hoa va tieu thu hang nhap khau, doanh nghiep c ghi doanh so nhap khau va doanh so ban hang nhap khau; cac chi ph, thue nhap khau c tnh vao gia tr von hang nhap khau 4.2.2 Chng t So sach e thc hien mot hp ong nhap khau hang hoa, doanh nghiep thng phai tien hanh cac cong viec sau : Lam thu tuc nhap khau theo quy nh cua Nha nc. Thc hien nhng cong viec ban au cua khau thanh toan nh: lam n xin m L/C, thc thi ky quy va m L/C Neu hp ong mua ban quy nh thanh toan bang L/C. Thue phng tien van tai, neu hp ong mua ban quy nh hang c giao nc xuat khau. Mua bao hiem Lam thu tuc hai quan Nhan hang Kiem tra hang hoa nhap khau
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Khieu nai ve hang hoa b ton that, thieu hut, khong phu hp vi hp ong Thanh toan tien hang va thanh ly hp ong. 4.2.3 Phng phap hach toan
4.2.3.1 Tai khoan s dung TK 144 Tai san cam co, ky cc ky quy ngan han. TK 156 Hang hoa. 4.2.3.2 nh khoan cac nghiep vu kinh te phat sinh. Khi ky quy m L/C, ghi: N TK 144 theo ty gia thc te tai thi iem. Co TK 111, 112 theo ty gia thc te xuat quy. Co TK 515 khoan chenh lech ty gia hoi oai. Trng hp ty gia thc te tai thi iem ky quy nho hn ty gia thc te xuat quy th khoan chenh lech ty gia hoi oai c ghi vao ben N TK 635. ong thi ghi Co TK 007. Neu doanh nghiep mua ngoai te e ky quy m L/C
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N TK 1122 Ty gia ban thc te tai thi iem mua cua ngan hang Co TK 1111, 1121 Ky quy m L/C cung ngay mua ngoai te N TK 144 / Co TK 1122 Ky quy m L/C sau ngay mua ngoai te N TK 144 N TK 635 ( hoac Co 515) Co TK 1112, 1122 Neu doanh nghiep vay ngoai te cua ngan hang e m L/C th khi chuyen tien vao tai khoan ky quy, ghi: N TK 144 Co TK 311 Khi hang ve en cang, ga theo thong bao cua hai quan, doanh nghiep tien hanh nhan hang va kiem hang. Can c giay bao nhan hang va cac chng t khac co lien quan en hang nhap khau a hoan thanh thu tuc hai quan, ghi: N TK 151,1561,157 Co TK 331
Theo ty gia thc te tai thi iem 79
Can c thong bao nop thue nhap khau cua hai quan, ke toan ghi : N TK 151, 1561, 157 Co Tk 333 (3333) Chi tiet thue nhap khau. Thue GTGT phai nop cua hang nhap khau, ghi: N TK 133 Co TK 333 (33312) Hoac ghi: N TK 151, 1561, 157 Co TK 333 (33312) Cac chi ph giam nh hai quan, thue kho, thue bai, ph ngan hang ghi: N TK 151, 1562, 157 N TK 133 Co TK 111, 112 Khi nhan c giay bao cua ngan hang ve khoan tien tra cho thng nhan nc ngoai bang tien ky quy, ghi: N TK 331 Theo ty gia a ghi so Co TK 144 theo ty gia a ghi so.
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Neu co chenh lech ve ty gia hoi oai th ghi vao TK 515 hoac TK 635. Trng hp so tien a ky quy khong u e thanh toan cho ngi ban nc ngoai th phai xuat quy ngoai te e thanh toan cho u so. Can c vao giay bao N cua ngan hang, ghi: N TK 331 Theo ty gia a ghi so. Co TK 112 (1122) Theo ty gia thc te xuat quy Co TK 515 Chenh lech ty gia hoi oai Hoac ghi: N TK 331 N TK 635 Co TK 112 (1122) ong thi ghi Co TK 007 4.2.3.3 V du minh hoa Tai cong ty kinh doanh thng mai X hach toan thue GTGT theo PP khau tr co mot vai so lieu sau lien quan en viec nhap khau trc tiep hang hoa e kinh doanh thng mai : 1. Nop tien vao TK TGNH la 400.000.000ong
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2. Xuat TGNH mua 100.000USD e ky qu L/C. Ty gia ban ngoai te cua ngan hang 15.900/USD 3. Nhap khau mot day chuyen may moc thiet b theo gia CIF Sai Gon la 50.000USD, ty gia la 15.900/USD. Thue nhap khau 10%, thue GTGT oi vi hang nhap khau 10%. Chi ph van chuyen t cang ve kho 2.100.000, gom 5% thue GTGT thanh toan bang tien mat. Chi ph lap at chay th c ke toan tap hp nh sau: a. Chi ph NVL xuat dung 25.500.000 b. Chi ph lap at thue ngoai thanh toan bang tien mat theo Hoa n gom 10% thue GTGT 30.800.000 c. Chi ph thue chuyen gia thanh toan bang TGNH 30.000.000 4. Nhap khau mot lo hang co tr gia ghi nhan tren hoa n thng mai do ben ban cap la 150.000USD. Thue suat thue nhap khau 20%, thue suat thue tieu thu ac biet 50%, thue suat thue GTGT 10%. Ga tnh thue cua hang nhap khau la gia tren hp ong thng mai. Ty gia giao dch 15.920/USD
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5. Chi ph nang ha boc d kiem em a c chi bang tien mat 25.000.000, thue GTGT 10%, le ph Hai quan chi 5.000.000 bang tien mat 6. DN tien hanh kiem tra hang va phat hien co mot so kien hang khong ung vi qui cach theo hp ong DN a thong bao vi ben ban Va ben ban ong y giam 1% tong tr gia lo hang cho DN 7. Nhan c chng t do NH bao a thanh toan cho ben ban 100.000USD tien hang 8. Nop cac khoan thue phat sinh lien quan en lo hang nhap khau qua NH 9. Thanh toan het so tien con thieu cho ben ban qua NH trong thi han uc hng chiet khau thanh toan 2% tren tong so tien phai thanh toan . Ty gia xuat ngoai te 15.930/USD 10. Khach hang thanh toan bang chuyen khoan 10.000USD ty gia thc te luc phat sinh nghiep vu 15.920/USD . Biet rang ty gia luc phat sinh n 15.900/USD, ty gia xuat ngoai te 15.910/USD Giai : (1) N TK 1121 / Co TK 1111 400.000.000
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(2) N TK 144 / Co TK 1121 15.900 (3) a. N TK 241 / Co TK 331 15.900
1.590.000.000 =100.000 x 795.000.000 =50,000 x
b. N TK 241 / Co TK 3333 79.500.000 =795.000.000 x 10% c. N TK 1331 / Co TK 33312 87.450.000 = (795.000.000+79.500.000)x10% d. N TK 241 N TK 1331 2.000.000 100.000
Co TK 1111 2.100.000 e. N TK 241 / Co TK 152 25.500.000 f. N TK 241 28.000.000 N TK 1331 2.800.000 Co TK 1111 30.800.000 g. N TK 241/ Co TK 112 30.000.000 h. N TK 211 / Co TK 241 960.000.000 (4) a.N TK 1561 /Co TK 331 2.388.000.000 =150.000 x 15.920 b.N TK 1561 1.910.400.000 Co TK 3333 477.600.000 =2.388.000.000 x 20%
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Co TK 3332 1.432.800.000 =(2.388.000.000 + 477.600.000) x 50% (5) N TK 1562 30.000.000 =25.000.000+5.000.000 N TK 1331 2.500.000 Co TK 1111 32.500.000 (6) (7) N TK 331 / Co TK 1561 N TK 331 Co TK 144 Co TK 515 b. N TK 3332 N TK 3333 N TK 33312 Co TK 1121 (9) N TK 331 100.000) x15.920 Co TK 1122 725.292.900 = {(150.000 x99%) x98% - 100.000} x 15.930 Co TK 515 (10) N TK 1122 Co TK 131 46.827.100 159.200.000 159.000.000
23.880.000 =150.000 x
15.920x1% 1.592.000.000 = 100.000 x 15.920 1.590.000.000 = 100.000 x 15.900 2.000.000 1.432.800.000 477.600.000 429.840.000 2.339.440.000 772.120.000 =(150.000 x99% -
(8) a. N TK 1331 / Co TK 33312 429.840.000
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Co TK 515 4.3 4.3.1 Khai niem -
200.000
KE TOAN NHAP KHAU UY THAC Nhap khau uy thac la mot trong nhng phng thc kinh doanh, trong o doanh nghiep kinh doanh khong ng ra trc tiep am phan, ky ket hp ong ngoai thng ma thong qua mot n v nhap khau co kinh nghiem trong lnh vc nay ky ket va thc hien hp ong ngoai thng thay cho mnh ac iem cua hoat ong uy thac nhap khau : co 3 ben tham gia + Ben oi tac nc ngoai : ngi xuat khau trc tiep ky ket hp ong ngoai thng vi ben nhan uy thac nhap khau + Ben nhan uy thac nhap khau : n v ng ra thay mat cho ben uy thac nhap khau trc tiep ky ket hp ong ngoai thng vi ben oi tac nc ngoai + Ben uy thac nhap khau : n v co nhu cau nhap khau
hang hoa nhng khong trc tiep ky hp ong ngoai thng
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4.3.2. Ke toan tai n v uy thac nhap khau 4.3.2.1 Chng t So sach n v nhap khau uy thac ky hp ong vi n v uy thac nhap khau e nhap khau hang hoa, nguyen vat lieu, may moc thiet b,.theo yeu cau cua n v uy thac, ong thi thoa thuan mc ph uy thac. Trng hp hang nhap khau nha nc quan ly bang han ngach (quota), n v uy thac phai cung cap han ngach cho n v nhap khau uy thac. 4.3.2.2 Phng phap hach toan (1). Khi tra trc mot khoan tien uy thac mua hang theo hp ong uy thac nhap khau cho n v nhan uy thac nhap khau m LC, ., can c cac chng t lien quan, ghi: N TK 331- Phai tra cho ngi ban (Chi tiet cho tng n v nhan uy thac nhap khau) Co TK 111, 112 (2). Khi nhan hang uy thac nhap khau do n v nhan uy thac giao tra, can c cac chng t lien quan, ghi:
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(2.1). Phan anh gia tr hang nhap khau uy thac, thue nhap khau, thue GTGT hang nhap khau hoac thue tieu thu ac biet neu co, can c vao hoa n xuat tra hang cua ben nhan uy thac nhap khau va cac chng t lien quan, ghi: (2.1.1). Trng hp hang hoa nhap khau dung vao san xuat, kinh doanh hang hoa, dch vu chu thue GTGT theo phng phap khau tr thue th thue GTGT cua hang nhap khau se c khau tr, ghi: a/ Neu n v nhan uy thac nhap khau nop ho cac khoan thue vao NSNN, ghi: N TK 151, 152, 1561, 211 (Gia tr hang nhap khau khong bao gom thue GTGT hang nhap khau) N TK 133- Thue GTGT c khau tr Co TK 331- Phai tra cho ngi ban (Chi tiet cho tng n v nhan uy thac nhap khau). b/ Neu n v nhan uy thac nhap khau lam thu tu c ke khai thue nhng n v uy thac t nop thue vao NSNN th gia tr hang nhap khau c phan anh nh but toan tai iem a. khi nop cac khoan thue vao NSNN, ghi:
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N TK 331- Phai tra cho ngi ban (Chi tiet cho tng n v nhan uy thac nhap khau) Co TK 111, 112 (2.1.2). Trng hp hang hoa nhap khau dung vao hoat ong kinh doanh hang hoa, dch vu khong chu thue GTGT hoac chu thue GTGT theo phng phap trc tiep hoac dung vao hoat ong c trang trai bang nguon kinh ph khac th thue GTGT hang nhap khau khong c khau tr, ghi: a/ Neu n v nhan uy thac nhap khau nop ho cac khoan thue vao NSNN, ghi: N TK 152, 1561, 211 (Gia tr hang nhap khau bao gom ca cac khoan thue phai nop) Co TK 331- Phai tra cho ngi ban (Chi tiet cho tng n v nhan uy thac nhap khau) b/ Neu n v nhan uy thac lam thu tuc ke khai thue, nhng n v uy thac t nop cac khoan thue vao NSNN, th gia tr hang nhap khau c ke toan nh but toan tai iem a. Khi nop thue vao NSNN, ghi: N TK 331- Phai tra cho ngi ban (Chi tiet cho tng n v nhan uy thac nhap khau)
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Co TK 111, 112 (2.2). Ph uy thac nhap khau phai tra n v nhan uy thac, can c cac chng t lien quan, ghi: N TK 151, 152, 1561, 211 N TK 133- Thue GTGT c khau tr Co TK 331- Phai tra cho ngi ban (Chi tiet cho tng n v nhan uy thac nhap khau) (2.3). So tien phai tra n v nhan uy thac nhap khau cac khoan chi ho cho hoat ong nhan uy thac nhap khau, can c cac chng t lien quan, ghi: N TK 151, 152, 1562, 211 N TK 133- Thue GTGT c khau tr (neu co) Co TK 331- Phai tra cho ngi ban (Chi tiet cho tng n v nhan uy thac nhap khau) (3). Khi tra tien cho n v nhan uy thac nhap khau ve so tien hang con lai, tien thue nhap khau, tien thue GTGT, thue tieu thu ac biet (neu nh n v nhan uy thac nop ho vao NSNN), ph uy thac nhap khau va cac khoan chi ho, can c cac chng t lien quan, ghi: N TK 331 - Phai tra cho ngi ban (Chi tiet cho tng n v nhan uy thac nhap khau)
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Co TK 111, 112 (4). Trng hp n v nhan uy thac nhap khau chuyen tra hang uy thac nhap khau cha nop thue GTGT, ghi: (4.1). Khi nhan hang, can c phieu xuat kho kiem van chuyen noi bo cua n v nhan uy thac nhap khau, ke toan phan anh gia tr hang nhap khau uy thac theo gia a co thue GTGT hang nhap khau, ghi: N TK 152, 1561, 211 (Gia tr hang nhap khau bao gom cac khoan thue phai nop) Co TK 331 - Phai tra cho ngi ban (Chi tiet cho tng n v nhan uy thac nhap khau) (4.2). Khi nhan hoa n GTGT hang uy thac nhap khau cua n v nhan uy thac nhap khau, ke toan phan anh thue GTGT au vao c khau tr, ghi: (4.2.1). Trng hp hang uy thac nhap khau con ton kho, ghi: N TK 133 - Thue GTGT c khau tr Co TK 152, 1561, 211. (4.2.2). Trng hp hang hoa uy thac nhap khau a xuat ban, ghi: N TK 133 - Thue GTGT c khau tr Co TK 632 - Gia von hang ban
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4.3.3. Ke toan tai n v nhan uy thac nhap khau 4.3.3.1 Chng t So sach Ben nhan uy thac nhap phai thc hien toan bo cong viec cua n v trc tiep nhap khau, lam thu tuc nhap khau, tiep nhan hang hoa va thong bao cho n v uy thac nhap en nhan hang khi hang ve. Cac chi ph ve kiem nhan, giam nh, boc d do ben uy thac nhap chu, neu ben nhan uy thac nhap tra thay th sau o se thu lai cua ben uy thac nhap. Ben nhan uy thac nhap c hng ph uy thac tnh theo ty le % tren tr gia hang nhap khau 4.3.3.2 Phng phap hach toan (1). Khi nhan cua n v uy thac nhap khau mot khoan tien mua hang tra trc e m LC, ., can c cac chng t lien quan, ghi: N TK 111, 112
Co TK 131 - Phai thu cua khach hang (Chi tiet cho tng n v giao uy thac nhap khau)(2). Khi chuyen tien hoac vay ngan hang e ky quy m LC (neu thanh toan bang th tn dung), can c cac chng t lien quan, ghi:
N TK 144 - Cam co, ky quy, ky cc ngan han Co TK 111, 112, 311.

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(3). Khi nhap khau vat t, thiet b, hang hoa, ghi: (3.1). So tien hang uy thac nhap khau phai thanh toan ho vi ngi ban cho ben giao uy thac, can c cac ch ng t lien quan, ghi: N TK 151 - Hang mua ang i tren ng (Neu hang ang i ng) N TK 1561 - Hang hoa (Neu hang ve nhap kho) Co TK 331 - Phai tra cho ngi ban (Chi tiet cho tng ngi ban) Trng hp nhan hang cua nc ngoai khong nhap kho chuyen giao thang cho n v uy thac nhap khau, ghi: N TK 131 - Phai thu cua khach hang (Chi tiet n v uy thac nhap khau) Co TK 331 - Phai tra cho ngi ban (Chi tiet ngi ban nc ngoai) (3.2). Thue nhap khau phai nop ho cho n v uy thac nhap khau, can c cac chng t lien quan, ghi: N TK 151 - Hang mua ang i tren ng N TK 1561 - Hang hoa Co TK 3333 - Thue xuat, nhap khau (Chi tiet thue nhap khau)
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Trng hp nhan hang cua nc ngoai khong nhap kho chuyen giao thang cho n v uy thac nhap khau, ghi: N TK 131 - Phai thu cua khach hang (Chi tiet n v uy thac nhap khau) Co TK 3333 - Thue xuat, nhap khau (Chi tiet thue nhap khau) (3.3). Thue gia tr gia tang hang nhap khau phai nop ho cho n v uy thac nhap khau, can c cac chng t lien quan, ghi: N TK 151 - Hang mua ang i tren ng N TK 1561 - Hang hoa Co TK 3331 - Thue GTGT phai nop (33312) Trng hp nhan hang cua nc ngoai khong qua nhap kho chuyen giao thang cho n v uy thac nhap khau, ghi: N TK 131 - Phai thu cua khach hang (Chi tiet n v uy thac nhap khau) Co TK 3331 - Thue GTGT phai nop (33312). (3.4). Thue tieu thu ac biet phai nop ho cho n v uy thac nhap khau, can c cac chng t lien quan, ghi:
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N TK 151 - Hang mua ang i tren ng N TK 1561 - Hang hoa Co TK 3332 - Thue tieu thu ac biet Trng hp nhan hang cua nc ngoai khong qua nhap kho chuyen giao thang cho n v uy thac nhap khau, ghi: N TK 131 - Phai thu cua khach hang (Chi tiet n v uy thac nhap khau) Co TK 3332 - Thue tieu thu ac biet. (3.5). Khi tra hang cho n v uy thac nhap khau, can c vao hoa n GTGT xuat tra hang va cac chng t lien quan, ghi: N TK 131 - Phai thu cua khach hang (Chi tiet cho tng n v uy thac nhap khau) Co TK 1561 - Hang hoa (Gia tr hang nhap khau a bao gom cac khoan thue phai nop) Co TK 151 - Hang mua ang i tren ng. (3.6). Trng hp tra hang cho n v uy thac nhap khau cha nop thue GTGT, can c phieu xuat kho kiem van chuyen noi bo, ghi nh but toan 3.5. Sau khi a nop thue GTGT khau nhap khau cho hang hoa nhap khau uy thac, phai lap hoa n GTGT gi cho n v giao uy thac.
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(4). oi vi ph uy thac nhap khau va thue GTGT tnh tren th ph uy thac nhap khau, can c vao hoa n GTGT va cac chng t lien quan, ke toan phan anh doanh thu ph uy thac nhap khau, ghi: N TK 131, 111, 112 (Tong gia thanh toan) Co TK 511 - Doanh thu ban hang (5113) Co TK 3331 - Thue GTGT phai nop (5). oi vi cac khoan chi ho cho n v uy thac nhap khau lien quan en hoat ong nhan uy thac nhap khau (Ph ngan hang, ph giam nh hai quan, chi thue kho, thue bai, chi boc xep van chuyen hang .), can c cac chng t lien quan, ghi: N TK 131 - Phai thu cua khach hang (Chi tiet cho tng n v uy thac nhap khau) Co TK 111, 112 (6). Khi n v uy thac nhap khau chuyen tra het so tien hang nhap khau, tien thue nhap khau, thue GTGT hang nhap khau, thue tieu thu ac biet (neu n v uy thac nh nop ho vao NSNN cac khoan thue nay), va cac khoan chi ho cho hoat ong nhap khau uy thac, ph uy thac nhap khau, can c vao cac chng t lien quan, ghi: N TK 111, 112
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Co TK 131 - Phai thu cua khach hang (Chi tiet cho tng n v uy thac nhap khau) (7). Khi thanh toan ho tien hang nhap khau vi ngi ban cho n v uy thac nhap khau, can c cac chng t lien quan, ghi: N TK 331 - Phai tra cho ngi ban (Chi tiet cho tng ngi ban) Co TK 112, 144 (8). Khi nop ho thue nhap khau, thue GTGT hang nhap khau, thue tieu thu ac biet vao NSNN, can c cac chng t lien quan, ghi: N TK 3331, 3332, 3333 Co TK 111, 112 (9). Trng hp n v nhan uy thac nhap khau lam thu tuc nop thue nhap khau, n v uy thac nhap khau t nop cac khoan thue nay vao NSNN, can c cac chng t lien quan, ke toan phan anh so tien n v uy thac nhap khau a nop vao NSNN, ghi: N TK 3331, 3332, 3333 Co TK 131 - Phai thu cua khach hang (Chi tiet cho tng n v uy thac nhap khau) Thc hnh: Nhap khau uy thac
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Cac doanh nghiep sau nop thue GTGT theo phng phap khau tr, hach toan hang ton kho theo phng phap ke khai thng xuyen, hach toan ngoai te TGTT: - Cty A: n v uy thac nhap khau; Cty B: n v nhan uy thac nhap khau. Trong thang 1/n co tnh hnh nhap khau nh sau: (1). Ngay 4/1/n, Cty A chuyen khoan cho Cong ty B e ky quy m L/C: 6.000USD, TGTT luc giao dch: 15.600, TGTT xuat ngoai te 15.500. (2). Ngay 10/1/n Cty A nhan c lo hang may tnh xach tay, TGTT 15.650. a/ 100 bo may, n gia CIF 1.000USD/may b/ Thue nhap khau phai nop (10% c/ Thue GTGT hang nhap khau phai nop 10% d/ Le ph hai quan 200.000 e/ Chi ph van chuyen t cang ve kho Cty A: Gia cha thue GTGT 1.000.000, thue GTGT 10% f/ Ph uy thac nhap khau (cha gom thue GTGT 10%): theo hp ong uy thac 1% tren tong gia CIF. Biet: - Cong ty B nop ho cac khoan thue, le ph, cho Cong ty A
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- Hang giao tai cang khong nhap kho Cty B; tat ca chi ph, thue lien quan en hang hoa Cty A, Cty B eu thanh toan bang TGNH. (3). Ngay 12/1/n hai ben thanh ly hp ong va thanh toan so tien n con lai bang chuyen khoan. Ngay sau o Cty B cung a chuyen tra tien hang cho pha nc ngoai, biet TGTT luc giao dch 15.700, TGTT xuat ngoai te 15.500 (cho ca Cty A va Cty B). Yeu cau: nh khoan cac nghiep vu kinh te tren t luc phat sinh nghiep vu cho en luc ket thuc hp ong: (I). Tai Cty A. (II). Tai Cty B. Giai: (I). Hach toan tai Cong ty A: n v uy thac (1). Chuyen khoan k quy : N TK 331(B) : Co TK 515 : (2). Cong ty nhan lo hang (2a). Gia mua N TK 1561 : 1.565.000.000 (100 x 1.000$ x15.650) Co TK 331(B) : 1.565.000.000
93.600.000 (15.600 x 6.000$) 600.000
Co TK 112.2 : 93.000.000 (15.500x6.000$)
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(2b). Thue nhap khau : N TK 1561 : 156.500.000 (1.565.000.000x10%) Co TK 331(B) :156.500.000 (2c). Thue GTGT hang nhap khau : N TK 1331 : Co TK 331(B) : (2d). Le ph hai quan : N TK 1562 : (2e). Chi ph van chuyen : N TK 1562 : 1.000.000 N TK 1331 : 100.000 (1.000.000x10%) Co TK 331(B) : 1.100.000 (2f). Ph uy thac nhap khau : NTK 1562 : 15.650.000 (1%x100x1.000x15.650) N TK 1331 : 1.565.000 Co TK 331(B) : 17.215.000 (3). Thanh ly hp ong va thanh toan tien : N TK 331(B) : 1.818.565.000 Co TK 112.1 : +$22.100x15650
172.150.000 =[10% (100x1.100 x15650)] 172.150.000 200.000
Co TK 331(B) : 200.000
(15.650.000x10%)
347.165.000= 200.000+1.100.000
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Co TK 112.2 : 15.500 Co TK 515 :
1.457.000.000= ($100.000-$6.000) x 14.400.000=6000x50+94.000x150
(II). Hach toan tai Cong ty B: n v nhan uy thac (1). Nhan tien ng trc e m L/C : (1a). N TK 112.2: 93.600.000 Co TK 131 (A) : (1b). N TK 144: Co TK 515 : (2). Nhap khau hang (2a). Gia mua hang: N TK 131 (A) : Co TK 331 (XK): (2b). Thue nhap khau : N TK 131(A) : 156.500.000 (1.565.000.000x10%) Co TK 3333 : 156.500.000 (2c). Thue GTGT hang nhap khau : N TK 131(A) : 172.150.000 (1.565.000.000+156.500.000)x10% Co TK 33312 : 172.150.000 (2d) N TK 3333 156.500.000
(6.000$ x15.600) (6.000$x15.600)
93.600.000
93.600.000 600.000
Co TK112.2 : 93.000.000 (6.000$x15.500)
1.565.000.000 1.565.000.000
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N TK 33312 172.150.000 Co TK 1121 328.650.000 (2e). Le ph hai quan : N TK 131(A) : Co TK 112.1: 200.000 200.000
(2f). Chi ph van chuyen : N TK 131(A) : 1.100.000 Co TK 112.1 : 1.100.000 (2g). Ph uy thac : N TK 131(A) : 17.215.000 (1%x100x1.000x15.650) Co TK 511 : 15.650.000 Co TK 333.1 : 1.565.000 [10%(1%x100x1.000x15.650)] (3a). Thanh toan tien : N TK 112.2 : 1.475.800.000 (100.000$6.000$)x15.700 N TK 112.1 : N TK 635 Co TK 515 : 347.165.000 (*) 6.000x50=300.000 4.700.000
Co TK 131 : 1.818.565.000 (**) (*) ,(**) : Tnh giong cty A (3b). Thanh toan N TK phai tra nc ngoai:
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N TK 331 Co TK 144: Co TK 1122 Co TK 515 4.4 4.4.1
1.565.000.000 93.600.000 1.457.000.000
(100.000x15.650) (6.000$x15.600) (94.000$x15.500)
14.400.000(1.565.000.000-
93.600.000-1.457.000.000). KE TOAN XUAT KHAU TRC TIEP Khai niem : - la hoat ong trao oi hang hoa dch vu gia cac to chc, ca nhan Viet Nam ( nha xuat khau ) vi cac to chc, ca nhan nc ngoai ( nha nhap khau ) thong qua mua ban at tren nen tang ly thuyet veli the so sanh - Nhng mat hang xuat khau la nhng mat hang co the manh trong nc, co li the so sanh so vi hang hoa cung loai cua cac nc khac. oi vi Viet Nam la cac mat hang thuoc nhom thu cong my nghe ( may,tre, an) , nganh khai thac va san xuat san pham tho ( dau kh, kh ot),nganh che bien nguyen lieu nong san, lam san (gao,tieu, ca phe, thuy hai san) 4.4.2 Chng t So sach
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e thc hien mot hp ong xuat khau hang hoa, doanh nghiep thng phai tien hanh cac cong viec sau : Lam thu tuc xuat khau theo quy nh cua Nha nc (xin giay phep xuat khau neu can). Ky hp ong xuat khau, nhng noi dung chu yeu cua hp ong la : + Ten hang + Chat lng + So lng + Giao hang + Gia ca + Thanh toan + Bao b va ky ma hieu + Bao hanh + Phat va boi thng thiet hai + Bao hiem + Bat kha khang + Khieu nai + Trong tai
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Thc hien nhng cong viec giai oan au cua khau thanh toan nh: nhac nh ngi mua m L/C theo ung yeu cau, kiem tra L/C Chuan b hang hoa e xuat khau Kiem tra hang xuat khau Lam thu tuc hai quan Thue phng tien van tai Giao hang cho ngi van tai Mua bao hiem cho hang hoa xuat khau Lap bo chng t thanh toan, gom phng tien thanh toan va cac chng t gi hang, cu the thng bao gom : Hoi phieu thng mai Van n ng bien n hoac giay chng nhan bao hiem Hoa n thng mai Giay chng nhan pham chat hang hoa Giay chng nhan trong/khoi lng Giay chng nhan xuat x hang hoa Phieu ong goi hang hoa
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Giay kiem dch thc vat Giai quyet khieu nai (neu co) va thanh ly hp ong 4.4.3 Phng phap hach toan 4.4.3.1. Tai khoan s dung Tai khoan 511 Chi tiet doanh thu hang xuat khau Tai khoan 632 Gia von hang ban. 4.4.3.2. nh khoan nghiep vu kinh te phat sinh. - Khi xuat kho hang hoa chuyen ra ben cang, ben tau, e chuan b giao hang cho ngi van tai th can c vao Phieu xuat kho kiem van chuyen noi bo kem theo Lenh ieu ong noi bo, ghi : N TK 157 Co TK 1561 Trng hp hang xuat khau c mua theo phng thc van chuyen thang th ghi : N TK 157 N TK 133 Co TK 331 Khi hoan thanh trach nhiem giao hang, hang xuat khau c xac nh la a ban th ke toan lap Hoa n ban
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hang, phan anh doanh thu cua so hang xuat khau theo gia ban a c quy oi ra tien Viet Nam theo ty gia thc te thi iem ghi nhan doanh thu e ghi : + N TK 131 Co TK 511 + N TK 632 Co TK 157 Cac ph ton giao nhan hang xuat khau, ghi : N TK 641 N TK 1331 Co TK 111, 112 Thue xuat khau phai nop, ghi : N TK 511 Co TK 333 (3333) Trng hp hang ri ca khau nhng cha c tnh la tieu thu th so thue xuat khau phai nop c phan anh tren TK 157 nh lam mot bo phan cua gia vo n hang gi ban. Khi nhan c giay bao co cua ngan hang ve khoan tien hang a ban,ghi
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N TK 112 (1122) Theo ty gia thc te
Co TK 131 Theo ty gia a ghi so Co TK 515 Chenh lech ty gia hoi oai. Hoac ghi: N TK 112 (1122) Theo ty gia thc te
N TK 635 Chenh lech ty gia hoi oai. Co TK 131 Theo ty gia a ghi so. ong thi ghi N TK 007 Khi c hoan lai thue XK do ke khai nham, ghi: N TK 111, 112 - 3333 Co TK 511(hoan trong nien o) Hoac Co TK 711(Hoan vao nien o sau) 4.4.4 V du minh hoa: tai DN XK co cac nghiep vu 1. Nop 10.000USD tien mat vao TK TGNH, ty gia thc te 15.870/USD, ty gia xuat ngoai te 15.900 2. Xuat khau SP co tr gia xuat kho 1.500.000.000, gia ban theo Hoa n thng mai 120.000USD. Thue suat
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thue XK 5%. Ga tnh thue cua hang XK la gia tren H. Ty gia giao dch15.700 3. Chi 16.500.000 tien mat gom 10% thue GTGT, e thanh toan mot so chi ph boc d 4. Trong lo hang co 4% san pham khong at chat lng, ben mua tra lai va DN phai nhap khau tr lai so SP nay 5. Chuyen khoan thanh toan tien thue XK cho NS Nha Nc 6. Khach hang thanh toan tien qua NH trong thi han c hng chiet khau thanh toan 1% theo H. Le ph NH 30USD. Ty gia giao dch 15.800 7. Bo phan KD bao hong mot cong cu dung cu ky th 3, biet rang CCDC thuoc loai phan bo 4 ky, gia tr ban au 12.000.000, phe lieu ban thu hoi tien mat 1.000.000 8. Rut 1.000USD t NH ve nhap quy tien mat, ty gia thc te 15.830. Ty gia ghi so 15.850 Yeu cau : nh khoan cac NV phat sinh Giai: (1) N TK 1122 N TK 635 Co TK 1112 158.700.000 300.000 159.000.000
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(2) a. N TK 632
/ Co TK 1561
1.500.000.000 x15.700
b. N TK 131 / Co TK 511
1.884.000.000=$120.000
c. N TK 511/ Co TK 3333 (3) N TK 641 N TK 1331 Co TK 1111 15.000.000 1.500.000 16.500.000
94.200.000=$120.000 x15.700x5%
(4) a. N TK 1561 / Co TK 632
60.000.000= 1.500.000.000x4%
b. N TK 531 / Co TK 131
75.360.000= 1.884.000.000x4%
d. N TK 3333 / Co TK 511 3.768.000=94.200.000x4% (5) N TK 3333 / Co TK 511 90.432.000= 94.200.000 3.768.000 (6) N TK 1122 $30) N TK 641 1.801.484.400=( $120.000x96%x99% x 15.800 474.000= $30 x 15.800
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N TK 635 1.801.484.400 474.000 Co TK 131 x15.700 (7) N TK 641 N TK 111 Co TK 142 (8) N TK 1112 N TK 635 Co TK 1122 4.5 4.5.1
6.681.600= 1.808.640.000 1.808.640.000= $120.000 x 96% 5.000.000 1.000.000 6.000.000 15.830.000 20.000 15.850.000
N TK 007 $1.000 KE TOAN XUAT KHAU UY THAC Khai niem Xuat khau uy thac la mot trong nhng phng thc kinh doanh, trong o doanh nghiep kinh doanh khong ng ra trc tiep am phan, ky ket hp ong ngoai thng ma thong qua mot n v xuat khau co kinh nghiem trong lnh vc nay ky ket va thc hien hp ong ngoai thng thay cho mnh ac iem cua hoat ong uy thac nhap khau : co 3 ben tham gia
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+ Ben oi tac nc ngoai : ngi nhap khau trc tiep ky ket hp ong ngoai thng vi ben nhan uy thac xuat khau + Ben nhan uy thac xuat khau : n v ng ra thay mat cho ben uy thac xuat khau trc tiep ky ket hp ong ngoai thng vi ben oi tac nc ngoai + Ben uy thac xuat khau : n v co nhu cau xuat khau hang hoa nhng khong trc tiep ky hp ong ngoai thng 4.5.2 Ke toan tai n v giao uy thac xuat khau
4.5.2.1 Chng t So sach oi vi nghiep vu xuat (nhap) khau uy thac th ngha vu va trach nhiem cua ben uy thac xuat (nhap) khau va ben nhan uy thac xuat (nhap) khau c quy nh cu the trong hp ong uy thac xuat (nhap) khau do cac ben tham gia y kien thoa thuan. Trong hp ong uy thac can quy nh ro : Ben uy thac phai: cung cap hang, cung cap t lieu can thiet e chao hang ra nc ngoai, chu moi chi ph ong
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goi, bao b, ke ma, ky hieu, van chuyen hang hoa en ca khau, tra ph uy thac. Ben nhan uy thac phai: ky hp ong xuat khau vi nc ngoai, theo gia ca va ieu kien co li nhat cho be n uy thac, thong bao tnh hnh th trng va gia ca Ben nhan uy thac xuat lam toan bo cong viec cua mot n v trc tiep xuat, tiep nhan hang hoa xuat cua ben uy thac va tien hanh thu tuc xuat hang cho thng nhan nc ngoai. Cac chi ph ve kiem nhan, giam nh, van chuyen, bao hiem do ben uy thac xuat chu, ben nhan uy thac xuat neu tra thay se thu lai cua ben uy thac xuat. Ben nhan uy thac c hng ph uy thac theo ty le % tren tong doanh thu ngoai te. 4.5.2.2 Phng phap hach toan (1). Khi giao hang cho n v nhan uy thac xuat khau, can c cac chng t lien quan, ghi: N TK 157 - Hang gi i ban Co TK 1561 - Hang hoa Co TK 155 - Thanh pham
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(2). Khi n v nhan uy thac xuat khau a xuat khau hang cho ngi mua, can c chng t lien quan, ghi: (2.1). Gia von hang xuat khau, ghi: N TK 632 - Gia von hang ban Co TK 157 - Hang gi i ban (2.2). Doanh thu hang xuat khau uy thac, ghi: N TK 131 - Phai thu cua khach hang (Chi tiet cho tng n v nhan uy thac xuat khau) Co TK 511 - Doanh thu ban hang (2.3). Thue xuat khau, thue tieu thu ac biet phai nop, ben nhan uy thac xuat khau nop ho vao NSNN, ghi: - So thue xuat khau, thue tieu thu ac biet cua hang xuat khau uy thac phai nop, ghi: N TK 511 - Doanh thu ban hang Co TK 3332, 3333. - Khi n v nhan uy thac xuat khau a nop ho thue xuat khau, thue tieu thu ac biet vao NSNN, can c cac chng t lien quan, ghi: N TK 3332, 3333 Co TK 338 - Phai tra, phai nop khac (Chi tiet cho tng n v nhan uy thac xuat khau)
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- Tra tien nop ho cac loai thue cho n v nhan uy thac xuat khau, ghi: N TK 338 - Phai tra, phai nop khac (Chi tiet cho tng n v nhan uy thac xuat khau) Co TK 111, 112. (2.4). So tien phai tra cho n v nhan uy thac xuat khau ve cac khoan a chi ho lien quan en hang uy thac xuat khau, ghi: N TK 641 - Chi ph ban hang N TK 133 - Thue GTGT c khau tr Co TK 338 - Phai tra, phai nop khac (3388) (Chi tiet cho tng n v nhan uy thac xuat khau). (3). Ph uy thac xuat khau phai tra cho n v nhan uy thac xuat khau, can c cac chng t lien quan, ghi: N TK 641 - Chi ph ban hang N TK 133 - Thue GTGT c khau tr Co TK 338 - Phai tra, phai nop khac (3388) (Chi tiet cho tng n v nhan uy thac xuat khau) (4). Bu tr khoan tien phai thu ve hang xuat khau vi khoan phai tra n v nhan uy thac xuat khau, can c cac chng t lien quan, ghi:
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N TK 338 - Phai tra, phai nop khac (3388) (Chi tiet cho tng n v nhan uy thac xuat khau) Co TK 131 - Phai thu cua khach hang (Chi tiet cho tng n v nhan uy thac xuat khau) (5). Khi nhan so tien ban hang uy thac xuat khau con lai sau khi a tr i ph uy thac xuat khau va cac khoan do n v nhan uy thac chi ho, can c chng t lien quan, ghi: N TK 111, 112 Co TK 131 - Phai thu cua khach hang (Chi tiet cho tng n v nhan uy thac xuat khau) 4.5.3. Ke toan tai n v nhan uy thac xuat khau 4.5.3.1 Chng t So sach (Nh 4.5.2.1) 4.5.3.2 Phng phap hach toan (1). Khi nhan hang cua n v uy thac xuat khau, can c cac chng t lien quan, ghi: N TK 003 - Hang hoa nhan ban ho, nhan ky gi (2). Khi a xuat khau hang, can c cac chng t lien quan, ghi: (2.1). So tien hang uy thac xuat khau phai thu ho cho ben giao uy thac xuat khau, ghi:
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N TK 131 - Phai thu cua khach hang (Chi tiet cho tng ngi mua nc ngoai) Co TK 331 - Phai tra ngi ban (Chi tiet cho tng n v giao uy thac xuat khau) - ong thi ghi tr gia hang a xuat khau: Co TK 003 - Hang hoa nhan ban ho, nhan ky gi (2.2). Thue xuat khau phai nop ho cho ben giao uy thac xuat khau, ghi: N TK 331 - Phai tra cho ngi ban (Ke toan chi tiet cho tng n v giao uy thac) Co TK 338 - Phai tra, phai nop khac (3388 chi tiet phai nop vao NSNN) (2.3). Thue tieu thu ac biet phai nop ho cho ben giao uy thac xuat khau, ghi: N TK 331 - Phai tra cho ngi ban (Ke toan chi tiet cho tng n v giao uy thac xuat khau) Co TK 338 - Phai tra, phai nop khac (3388 chi tiet nop vao NSNN) (3). oi vi ph uy thac xuat khau, va thue GTGT tnh tren ph uy thac xuat khau, can c cac chng t lien quan, ke toan phan anh doanh thu ph uy thac xuat khau, ghi:
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N TK 131 - Phai thu cua khach hang (Chi tiet cho tng n v giao uy thac xuat khau) Co TK 511 - Doanh thu ban hang (5113) Co TK 3331 - Thue GTGT phai nop (4). oi vi cac khoan chi ho cho ben uy thac xuat khau (Ph ngan hang, ph giam nh hai quan, chi van chuyen boc xep hang, .), can c cac chng t lien quan, ghi: N TK 138 - Phai thu khac (1388 chi tiet tng n v uy thac xuat khau) Co TK 111, 112 (5). Khi thu ho tien hang cho ben uy thac xuat khau, can c cac chng t lien quan, ghi: N TK 112 - Tien gi ngan hang Co TK 131 - Phai thu cua khach hang (Chi tiet cho tng ngi mua nc ngoai) (6). Khi nop ho thue xuat khau, thue tieu thu ac biet cho n v uy thac xuat khau, can c cac chng t lien quan, ghi: N TK 338 - Phai tra, phai nop khac (3388 chi tiet phai nop vao NSNN) Co TK 111, 112
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(7). Khi n v uy thac xuat khau thanh toan, bu tr ph uy thac xuat khau, va cac khoan chi ho, can c cac chng t lien quan, ghi: N TK 331 - Phai tra cho ngi ban (Chi tiet cho tng n v giao uy thac xuat khau) Co TK 131 - Phai thu cua khach hang (Chi tiet cho tng n v giao uy thac xuat khau) Co TK 138 - Phai thu khac (Chi tiet cho tng n v giao uy thac xuat khau) (8). Khi chuyen tra cho n v uy thac xuat khau so tien hang con lai sau khi a tr i ph uy thac xuat khau va cac khoan chi ho, can c chng t lien quan, ghi: N TK 331 - Phai tra cho ngi ban (Chi tiet cho tng n v giao uy thac xuat khau) Co TK 111, 112. 4.5.4 V du: Xuat khau uy thac: Cty X: n v giao uy thac xuat khau; Cty Y: n v nhan uy thac xuat khau. Cac doanh nghiep nay eu nop thue GTGT theo phng phap khau tr, hach toan hang ton kho theo phng phap ke khai thng xuyen, hach toan ngoai te theo TGTT. Trong thang 5/n co tnh hnh xuat khau nh sau:
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(1). Ngay 10/5/n, Cty X giao hang tr gia xuat kho 100.000.000, gia ban 10.000 USD cho Cong ty Y e xuat khau. Biet hang nay co thue GTGT 0%, thue xuat khau 10%. (2). Ngay 12/5/n Cong ty Y a lam xong thu tuc xuat khau va chuyen hang cho ngi mua nc ngoai, cha thanh toan tien. TGTT luc giao dch 15.800/USD. (3). Cac khoan Cong ty Y nop ho cho Cong ty X (tat ca bang tien mat): a./ Thue xuat khau. b./ Le ph hai quan 2.000.000. c./ Chi ph boc xep gia cha thue 5.000.000, thue GTGT 10%. (4). Cong ty X a chuyen tien bang TGNH cho Cong ty Y e nop thue xuat khau va Cong ty Y a chuyen khoan nop thue xuat khau nay vao NSNN. (5). Ph uy thac xuat khau (cha gom thue GTGT 10%): theo hp ong uy thac 2% tren tong gia tr hp ong. (6). Ngay 20/7/n, Cong ty Y a nhan c tien cua ngi mua nc ngoai, TGTT luc giao dch 15.900. ong thi Cong ty X va Cong ty Y tien hanh thanh ly hp ong, thanh toan so tien n con lai bang chuyen khoan, biet
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TGTT xuat ngoai te cua Cty Y chuyen tien cho Cong ty X la 15.900. Yeu cau: nh khoan cac nghiep vu kinh te tren t luc phat sinh nghiep vu cho en luc ket thuc hp ong: (I). Tai Cty X. (II). Tai Cty Y. Giai : Tai Cty X : n v uy thac xuat khau (1) N TK 157 / Co TK 1561 100.000.000 100.000.000 (2) a. N TK 632 / Co TK 157 15.800 (3) a. N TK 511 / Co TK 3333 158.000.000 x10% b. N TK 3333 / Co TK 3388 (Y) c. N TK 641 / Co TK 3388 (Y) d. N TK 641 N TK 133 5.000.000 500.000 15.800.000 200.000 15.800.000 =
b. N TK 131(Y) / Co TK 511 158.000.000 = $10.000 x
Co TK 3388(Y) 5.500.000
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(5)
N TK 641 N TK 133
3.160.000 = 158.000.000 x 2% 316.000 159.000.000 = $10.000 x 15.900 1.000.000
Co TK 3388(Y) 3.476.000 (6) a. N TK 1122 Co TK 515 Co TK 131(Y) 158.000.000 b. N TK 3388(Y) / Co TK 1121 24.976.000=200.000+5.500.000+3.476.000+15.800.000 Tai Cty Y : n v nhan uy thac (1) N TK 003 $10.000 b. N TK 131(NK) / Co TK 331(X) 158.000.000 (3) a. N TK 331(X) / Co TK 1121 158.000.000 x 10% b. N TK 1388(X) / Co TK 1121 (4) (5) 200.000 c. N TK 1388(x) / Co TK 1121 5.500.000 N TK 1121 / Co TK 331(X) 15.800.000 N TK 131(X) 3.476.000 N TK 5113 Co TK 33311 3.160.000 316.000 15.800.000 = (2) a. Co TK 003 $ 10.000
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(6) a. N TK 1122 Co TK 515 b. N TK 331(X) N TK 635 Co Co Co TK TK TK 1122 c. N TK 1121
159.000.000 = $10.000 x 15.900 1.000.000 158.000.000 1.000.000 159.000.000 24.976.000 15.800.000 5.700.000 3.476.000
Co TK 131(NK) 158.000.000
331(X) 1388(X)
Co TK 131(X)
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CHNG 5 KE TOAN HOAT ONG KINH DOANH DCH VU 5.1.KE TOAN HOAT ONG KINH DOANH NHA HANG 5.1.1. ac iem ke toan hoat ong kinh doanh nha hang San pham san xuat va che bien ra tieu thu ngay va co yeu to phuc vu , v vay lng hang ton kho khong ln. Chu ky san xuat ngan, khong co san pham d dang. Hach toan hang ton kho thong thng theo phng phap kiem ke nh ky. Tnh gia thanh theo phng phap nh mc. 5.1.2. Ke toan hoat ong kinh doanh nha hang 5.1.2.1.Ke toan chi ph san xuat hang t che bien a/. Chi ph san xuat: gom 3 khoan muc chnh:
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Chi ph nguyen vat lieu trc tiep: cac loai nguyen lieu e che bien mon an, thc uong, . Chi ph nhan cong trc tiep: tien lng va cac khoan trch theo lng cua nhan vien trc tiep che bien mon an, thc uong. Chi ph san xuat chung: + Tien lng va cac khoan trch theo lng cua nhan vien quan ly bep, nhan vien cung ng + Chi ph phu lieu dung chung. + Cong cu, dung cu dung cho viec che bien mon an, thc uong. + Khau hao TSCD dung cho viec che bien mon an, thc uong. + Chi ph dch vu mua ngoai: tien ien, nc, ga, .. + Chi ph bang tien khac.
b/. Chng t: phieu nhap xuat, phieu thu chi, phieu san xuat che bien, cac bang phan bo, hoa n GTGT, giay bao n, giay bao co, bien ban kiem ke c/ So sach: so kho che bien, so cai cac tai khoan, so chi tiet d/ Tai khoan s dung
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Theo
phng
phap
KKK
TK
611;
621;622;627;631;152;154;156. Theo phng phap ke khai thng xuyen TK 152; 154;621;622;627. e/ Phng phap hach toan KE TOAN NGUYEN VAT LIEU TRC TIEP - Chi ph nguyen vat lieu trc tiep san xuat la gia tr cua nguyen vat lieu trc tiep co mat trong san pham che tao ra. V du trong mon ga hap cai be xanh th nguyen vat lieu trc tiep la ga, cai xanh, nam va cac phu lieu khac. Ke toan lap so kho che bien e theo doi nguyen vat lieu a giao cho bo phan che bien KE TOAN CHI PH NHAN CONG TRC TIEP - Tien lng va cac khoan trch theo lng: BHXH, BHYT, KPC cua ngi trc tiep che bien mon an uong - Lng va cac khoan trch theo lng: BHXH, BHYT, KPC cua nhan vien phuc vu cho SXCB tnh vao CPSXC( nhan vien tiep lieu, nhan vien bao quan kho),
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- Tai Khoan s dung: TK622CPNCTT, khong co so d KETOANCHIPHSANXUAT CHUNG - CPSXC la chi ph mang tnh chat tac ong gian tiep SX + Nguyen lieu gian tiep + Tien cong cua lc lng gian tiep quan ly SXCB + CP cong cu , dung cu xuat dung + Chi Ph Khau HaoTSC + Dch vu mua ngoai: nhien lieu, ien nc + Chi ph bang tien khac - TK s dung: 627CPSXC, khong co so d TNH GIA THANH SAN PHAM - Cuoi thang tap hp cac yeu to chi ph SX e tnh gia thanh San PhamChe Bien + PP Ke KhaiThng Xuyen, TK154CPSXKDDD, Tai Khoan co so d n + PPKKK, TK631 gia thanh san xuat, Tai khoan quan ly khong co so d -Gia thanh san pham:
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Gia thanh san pham = SPDDK + CPSXtrong ky SPDDCK Phe lieu, khoan c boi thng - Nhahangthngkhongcosanphamddangcuoiky V DU KE TOAN Doanh nghiep kinh doanh nha hang, hach toan hang ton kho theo phng phap kiem ke nh ky, tnh thue GTGT theo phng phap khau tr. au thang, nguyen lieu che bien con ton kho 6.0000.000, Trong thang phat sinh: 1. Mua nguyen lieu t ch ve nhap kho gia cha thue 20.000.000, tra tien mat 2.Xuat kho nguyen lieu che bien 3.Tien cong phai tra cho bo phan che bien 10.000.000 4.Trch BHXH, BHYT, KPC theo che o hien hanh 5.TaphpCPSXCtrong thang: - Gas mua dung cha tra tien 700.000 - Cong cu xuat dung phan bo mot lan 200.000 - Phan bo chi ph cong cu treo cac ky trc cho thang nay 1.000.000 - KHTSC 1.500.000 - Cac chi ph khac tra bang tien mat 500.000
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6. Cuoi thang kiem ke nguyen lieu ton kho bo phan che bien 400.000. Hay tnh gia thanh hang t che bien trong thang, biet rang a che bien trong thang: - Vt tiem thuoc bac: 200 tho, ga thanh nh mc 100.000/tho - Ca loc hap: 100kg, ga thanh nh mc 80.000/kg - Lau thap cam: 160 lau, gia thanh nh mc 70.000/lau Hay cho nhan xet ve quan ly CPSX thong qua gia thanh thc te tng mon an so vi gia thanh dnh mc theo cong thc che bien nh khoan Ket chuyen nguyen lieu con ton au ky N 611: 6.000.000 Co 152: 6.000.000 (1) N 611: 20.000.000 N 1331: 2.000.000 Co 111(1111): 22.000.000 (2) khong hach toan trong ky ch theo doi so lng xuat (3) N 622: 10.000.000 Co 334: 10.000.000
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(4) N 622 : 19%*10.000.000=1.900.000 N 334: 6%*10.000.000= 600.000 Co 338(3382,3383,3384): 2.500.000 (5) N 627(6272,6273,6274,6278): 4.000.000 Co 331: 700.000 Co 153: 200.000 Co 242: 1.100.000 Co 214(2141): 1.500.000 Co 111(1111): 500.000 Ghi n 009 1.500.000 (6) a. N 152:400.000 Co 611:400.000 (6) b. N 631: 41.500.000 Co 621 : 25.600.000 Co 622: 11.900.000 Co 627: 4.000.000 TNH GA THANH THC TE TNG MON AN: - Gia thanh nh mc (200x100.000)+(100x80.000)+(160x70.000)=39.200.000 - Ty le ga thanh thc te theo ga thanh nh mc: 41.500.000/39.200.000=1.059
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Gia thanh thc te: - Vt tiem : 100.000x1.059=105.900 - Ca loc - Lau Nhan xet: + Gia thanh thc te cao hn gia thanh nh mc 2.300.000, lam lai gop giam so vi nh mc, can xem lai tieu hao nguyen lieu trong qua trnh che bien, hao ph SXC e chan chnh kp thi + Trong cac mon an ban ra vt tiem co gia thanh thc te cao nhat so vi cac mon khac, lai gop cua mon nay thap nhng so lng ban ra lai cao hn cac mon khac, ay la nguyen nhan chnh lam gia thanh thc te chung tang cao. Can lu y keo ga thanh vt tiem hoac neu khong the keo v chat lng mon an th can han che so lng ban ra cua mon nay 5.1.2.2.Ke toan tieu thu va tnh ket qua kinh doanh nha hang a/. Phng thc ban hang va chng t - Giao hang va thu tien trc tiep: nhan vien ban hang giao hang cho khach phai co nhiem vu thu tien. Cuoi ngay kiem ke hang con lai e tnh hang ban ra trong ngay lap bao cao ban hang hang ngay cung vi so tien ban hang
: 80.000x1.059=84.720 : 70.000x1.059=74.130
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nop ve phong ke toan e hach toan. Phng phap nay phu hp ca hang co qui mo kinh doanh nho va co ban kem thc pham mua san - Phng thc ban ve: nhan vien ghi ve cho so hang a ban ra nham kiem soat vi so tien a thu vao, can c vao ve ban hang trong ngay e lap bao cao ban hang hang ngay cung vi so tien ban hang nop ve cho phong ke toan hach toan - Phng thc theo n at hang: khach hang se at trc so lng, chung loai mon an uong vao ngay gi nhat nh, nha hang vi khach lap mot ban hp ong kinh te va khach phai at coc e hp ong bao am c thc hien. Ke toan lap phieu thu tien coc, en khi thc hien H xong th mi goi la hang ban va lap hoa n ban hang, thu so tien con lai sau khi tr tien coc - Phng thc ghi ngay hoa n ban le: nhan vien giao cho khach hoa n ban lekhi thu tien, can c vao hoa n lap bao cao bab hang hang ngay va nop cung so tien ban hang ve phong ke toan e hach toan b/. Chng t: hoa n GTGT, hoa n thong thng, bao cao ban hang, giay nop tien, bang phan bo c/. So sach: so cai tai khoan, so chi tiet doanh thu ban hang
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d/. Tai khoan s dung TK 5111 doanh thu ban hang mua san, TK 5112 doanh thu ban hang t che bien, TK 521, 512, 532, 531,911, 421 TK 632, 641(chi ph lien quan en viec thuc ay ban hang : qua lu niem, chi ph phuc vu), 642 e/. Phng phap hach toan Theo phng phap KKK Theo phng phap ke khai thng xuyen Tap hp chi ph Ban Hang(CPBH)&Quan Ly Doanh
Nghiep(CPQLDN) can thc hien cho chnh xac. Nhng chi ph co lien quan en viec thuc ay ban hang hach toan vao chi ph ban hang. V du: qua lu niem tang khach khi to chc am tiec, chi ph phuc vuNeu nha hang co thu ph phuc vu theo doanh thu va tnh chi ph rieng th ke toan phai chi tiet ph tng ng vi doanh thu phuc vu - Can theo doi rieng chi tiet Ket Qua Kinh Doanh cho tng loai hang mua san va hang t che bien, theo doi chi ph rieng cho tng loai doanh thu hoac tap hp chung roi phan bo CPBH&CPQLDN cho doanh thu tng loai. Tieu thc phan bo tuy thuoc vao ac iem nha hang kinh
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doanh, sao cho nguyen tac chi ph tng ng vi doanh thu hp ly nhat, ke toan thng chon doanh thu thc te hoac chi ph phat sinh thc te tai moi bo phan e lam tieu thc phan bo. V du: phan bo CPBH CPBH phan bo cho hang t che=(CPBH/Tong doanh thu thc te)xDT hang t che thc te f/. V DU KE TOAN 1. Gia s t ngay 1 en ngay 25, hang ngay ke toan nhan tien mat va bao cao ban hang cua nhan vien ban hang. Tong doanh thu cha thue 25 ngay 250.000.000, trong o doanh thu hang mua san 50.000.000, doanh thu hang t che 200.000.000, thue VAT 10%. a thu bang tien mat 50.000.000, TGNH 160.000.000, so con lai khach n 2. Ngay 26 khach at coc 5.000.000 bang tien mat e to chc tiec tr gia cha thue 20.000.000, thue VAT 10% 3. Ngay 28 a thc hien xong tiec ci noi tren, khach hang dung ngan phieu tra het so tien con lai theo hp ong sau khi tr tien coc. Doanh thu cha thue hang mua san 4.000.000. hang t che bien 16.000.000
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4. Cuoi thang xac nh c gia thanh t che a tieu thu trong thang 150.000.000, gia von hang mua san a tieu thu la 32.000.000 5. Trong thang tap hp chi ph ban hang 20.000.000, chi ph quan ly doanh nghiep 15.000.000, cuoi thang phan bo het e tnh ket qua kinh doanh 6. Hay xac nh ket qua kinh doanh nha hang va tng loai hang, phan bo CPBH&CPQLDN theo doanh thu tng loai hang NH KHOAN: 1. N 111(1111) N 112(1121) Co 511 Co 333(33311) 2. 3. N 111(1111) Co 131 N 131 Co 511 N 111(1111) Co 333(33311) 50.000.000 160.000.000 250.000.000 25.000.000 5.000.000 5.000.000 17.000.000 2.000.000
Chi tiet 5111: 50.000.000; 5112: 200.000.000
5.000.000 20.000.000
Chi tiet 5111: 4.000.000; 5112: 16.000.000

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4.
N 632 Co 156 Co 154
182.000.000 32.000.000 150.000.000
Chi tiet 632 hang che bien: 150.000.000; 632 hang mua san 32.000.000 5. N 911 Co 641 Co 642 6a. N 911 Co 511 6b. N 911 : 6c. N 911: 35.000.000 20.000.000 15.000.000 270.000.000 270.000.000 182.000.000 53.000.000
Chi tiet 5111: 54.000.000; 5112: 216.000.000 Co 632 182.000.000 Co 421(4212): 53.000.000 + Tnh chi tiet lai tng loai hang: CPBH&CPQLDN phan bo cho hang mua san : (35.000.000/270.000.000)*54.000.000=7.000.000 CPBH&CPQLDN phan bo cho hang t che : 35.000.000-7.000.000 = 28.000.000 Lai KD hang t che= 216.000.000 (150.000.000+28.000.000)=38.000.000
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Lai KD hang mua san= 54.000.000 (32.000.000+7.000.000) = 15.000.000 5.2.KE TOAN KINH DOANH KHACH SAN 5.2.1. ac iem kinh doanh khach san 5.2.1.1.Tochc hoat ong kinh doanh khach san Hoat ong chnh - Dch vu cho thue phong ngu - Dch vu i kem: giat ui, am thc, bai xe, xoa bop, ban hang lu niem, vu trng Phan loai hoat ong e hach toan - Hoat ong kinhdoanh: nha hang ,quay bar, shop ban hang lu niem - Hoat ong phuc vu: thue phong, dch vu i kem Cac bo phan chnh: tiep tan, quan gia,tong ai,to buong,bo phan bao tr sa cha 5.2.1.2. ac iem hoat ong kinh doanh khach san - Ch ph thue ngoai va khau hao TSC ln - Chi ph phong cho thue co the co chi ph d dang cuoi ky v khach hang qua thang sau cha thanh toan tie n phong trong thang nen cha co doanh thu tng ng, mot so dch vu i kem cung co the co hoac khong chi ph d dang cuoi ky
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- Ke toan tap hp doanh thu,chi ph chi tiet cho tng hoat ong, ke ca chi ph cho tng loai phong cho thue e phuc vu cong tac quan ly - Cac hoat ong cho thue phong va cac dch vu kem theo co thue suat thue GTGT khac nhau hoac phng phap tnh thue khac nhau th phai tap hp doanh thu theo tng hoatong. - M so chi tiet chi ph ,doanh thu theo hng dan tai khoan ke toan chi tiet cua nganh ac thu do cap tren yeu cau. 5.2.2. Ke toan hoat ong kinh doanh khach san 5.2.2.1.Ke toan tap hp chi ph san xuat va tnh gia thanh dch vu - Chi ph san xuat bao gom ba yeu to chi ph: chi ph nguyen vat lieu trc tiep SX, chi ph nhan cong trc tiep SX, va chi ph SX chung. - Cho thue phong, chi ph trc tiep nh nguyen vat lieu, tien cong co gia tr nho, chi ph thue ngoai,chi ph Sxchung phat sinh rat ln - e quan ly chi ph co hieu qua, ke toan xac nh chi ph nh mc cho tng loai phong tnh theo tng ngay em cho thue, cung nh chi ph nh mc
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cac hoat ong dch vu khac kem theo. - Chi ph dch vu d dang cuoi k cua hoat ong cho thue phong thng do khach hang thue t thang nay sang thang khac hoac nhng ngay cuoi thang nay sang nhng ngay au thang sau nhng cha thanh toan tien. Chi ph dch vu d dang = so ngay thc te khach a * chi ph nh mc ngay em phong khach ang d dang - Cac dch vu khac i kem thng khong co CPDDCK. Tuy nhien tuy thuoc cach quan l co khi khach co s dung cac dch vu o ang thue phong d dang. Phng phap ke toan chi ph SX va tnh gia thanh dch vu cua khach san - Ke toan chi ph nguyen vat lieu trc tiep SX, phuc vu: Nguyen vat lieu chnh dung cho quy trnh phuc vu phong bao gom cac vat t, nguyen vat lieu trang b cho phong e khach lu tru s dung nh : xa bong,dau goi, thuoc tay. Tai khoan s dung: 152(nguyen lieu vat lieu),611(mua hang), 621(chi
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ph nguyen vat lieu trc tiep - khong co so d ) - Ke toan chi ph nhan cong trc tiep bao gom: lng, phu cap, bao hiem XH, bao hiem y te, kinh ph cong oan cua nhan vien trc tiep phuc vu: nhan vien phuc vu buong. Tai khoan s dung: 622 (chi ph nhan cong trc tiep) khong co so d Theo che o hien hanh cac khoan trch BHXH, BHYT, KPC c tnh toan nh sau: + Doanh nghiep c tnh vao chi ph SXKD: 19% bao gom : 2% KPC (1% nop cong oan cap tren, 1% e lai cong oan tai doanh nghiep) , 2% BHYT(nop c quan y te) , 15% BHXH(nop cho c quan BHXH,va c cap lai cho doanh nghiep tr cap om au, thai san cho nhan vien) , + Tr vao thu nhap cua ngi lao ong : 1% BHYT( nop cho c quan y te) , 5% BHXH (nop cho c quan BHXH) - Ke toan chi ph SX chung: nguyen vat lieu gian tiep tham gia qui trnh tao ra san pham phong, lng cua ngi quan ly trc tiep, lng cua nhan vien phuc vu nh tiep tan, porter,quan gia, chi ph cong cu, khau hao TSCD, nhien lieu , chi ph bang
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tien khac. Tai khoan s dung: 627(chi ph Sx chung) -- khong co so d. - Cuoi thang tap hp cac chi ph ke tren vao tai khoan 154 CPSXKDDD(p/p ke khai thng xuyen) hay tai khoan 631 GTSX(P/P kiem ke nh ky). 5.2.2.2.Ke toan doanh thu ,chi ph quan ly DN va ket qua kinh doanh - Doanh thu tnh thue cua khach san la doanh thu thc thu tkhach thanh toan - Tuy loai hnh phuc vu trong khach san e tnh thue GTGT hay thue tieu thu ac biet - Tap hp chi ph ban hang tng ng vi doanh thu e tnh ket qua kinh doanh cho tng loai hnh phuc vu. Chon tieu thc phan bo CPQLDN cho phu hp vi thc te hoat ong cua KS. Phan bo cho tng loai hnh hoat ong theo: doanh thu, lng c ban - Hoat ong mua ban hang mua san va tai KS la hoat ong kinh doanh nha hang, shop ban hang lu niem, ban hang nc uong tai phong
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Phng phap ke toan chi ph quan ly doanh nghiep va tnh ket qua kinh doanh - Cuoi thang tap hp chi ph quan ly doanh nghiep la nhng chi ph s dung e duy tr hoat ong cho toan doanh nghiep nham vao cong tac quan ly: lng cua nha quan ly gian tiep, chi ph van phong pham, KHTSCD - Phan bo cho doanh thu cua tng loai hnh phuc vu sao cho chiph i vi doanh thu mot cach hp ly nhat. 5.2.2.3.V du ke toan Mot khach san co cac hoat ong: cho thue phong, karaoke, giat ui, ai ly kinh doanh ien thoai-fax. Trong thang phat sinh: 1. Xuat kho mot so xa phong tam, ban chai , kem anh rang, tra,trang b cho phong khach san tr gia700.000, chi tien mat mua bao hang ngay cho phong KS 100.000 2. Phai tra tien cong cho nhan vien to phong 10.000.000, cho nhan vien trctiep dan may karaoke 1.000.000, cho nhan vien giat ui 1.500.000, nhan vien phuc vu khach san 6.000.000, lng quan ly doanh nghiep 15.000.000 3. Trch BHXH, BHYT, KPCD theo che o hien
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hanh 4. Xuat kho mot so xa phong, thuoc tay cho bo phan giat ui 500.000 5. Xuat kho mot cong cu dung cho phong khach san 4.000.000, cho hoat ong karaoke 400.000, cho bo phan giat ui1.000.000, cho quan ly doanh nghiep 800.000 6. Khau hao TSCD hu hnh phan bo cho phong khach san 60.000.000, cho hoat ong karaoke 5.000.000, giat ui 3.000.000, ien thoai-fax 500.000, quan ly doanh nghiep 7.000.000 7. Chi ph ien nc phai tra cha thue 4.000.000- thue 10%:400.000, phan bo cho phong khach san 2.000.000, giat ui 1.500.000, QLDN 500.000 8. Chi tien mat tra tien ien thoai phuc vu QLDN 6.000.000 9. Doanh thu va thue GTGT au ra trong thang a thu bang tien mat 39.200.000, bang tien gi ngan hang 136.500.000, gom: phong khach san 120.000.000 thue suat 10%. Hoat ong karaoke 30.000.000 thue suat 20%. Bo phan giat ui
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7.000.000 thue suat 10%. ai ly kinh doanh ien thoai-fax so thc thu bang tien mat 8.000.000 khong chu thue VAT 10. Hay ket chuyen chi ph tng ng vi doanh thu e tnh KQKD trong thang cho tng hoat ong cua doanh nghiep, ke toan phan bo chi ph QLDN theo tien lng c ban tra cho tng hoat ong dch vu(khong ke tr cap theo lng). Biet rang con 15 ngay em phong khach san khach a lu lai thang sau, chi ph nh mc phong khach san 100.000/ngay em. Cac dch vu khac khong co chi ph d dang cuoi ky. nh khoan: (m so chi tiet chi ph va doanh thu) 1. N 621 CPNVLTT Co 152 NLVL Co 111 TM(1111) 2. N 622 CPNCTT 12.500.000 N 627 CPSXC(6271) 6.000.000 N 642 CPQLDN(6421) Co 334 PTCNV 33.500.000 6271 KS: 6.000.000; 622 KS: 10.000.000;
800.000 700.000 100.000
Chi tiet 621 KS : 800.000
15.000.000
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622 KA: 1.000.000; 622 GU: 1.500.000 3. N 622 CPNCTT 12.500.000x19% = 2.375.000 N 627 CPSXC(6271)6.000.000x19% = 1.140.000 N 642 CPQLDN(6421) 15.000.000x19% = 2.850.000 N 334 33.500.000x6%=2.010.000
Co 338 PT, PNK 33.500.000x25% =8.375.000 6271KS: 1.140.000; 622KS: 1.900.000; 622KA: 190.000;622GU:285.000 4. N 621 CPNVLTT Co 152 NLVL 621GU:500.000 5. N 627 CPSXC(6273) 5.400.000 N 642 CPQLDN6423) 800.000 Co 153 CC, DC 6.200.000 6273KS: 4.000.000; 6273KA: 400.000; 6273 GU: 1.000.000 6. N 627 CPSXC(6274) 68.500.000
500.000
500.000
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N 642 CPQLDN(6424) 7.000.000 Co214HMTSCDHH(2141): 75.500.000 Ghi n : N 009 : 75.500.000 6274 KS: 60.000.000; 6274 KA: 5.000.000; 6274 GU: 3.000.000; 6274 T: 500.000 7. N 627 CPSXC(6277) 3.500.000 N 642 CPQLDN(6427) 500.000 N 133 TGTGTKT(1331)400.000 Co 331- PTCNB 8. 9a. 4.400.000 6277KS: 2000000; 6277GU: 1.500.000 N 642 CPQLDN(6427) 6.000.000 Co 111- TM(1111) 6.000.000 N 111- TM(1111) 39.200.000 N 112- TGNH(1121)136.500.000 Co 511- DTBH(5113) 157.000.000 Co 333- TVCKPNNN(33311),(3332) 18.700.000 5113KS: 120.000.000; 5113KA: 30.000.000; 5113GU: 7.000.000 9b. N 111- TM(1111) 8.000.000 Co 338- PTPNK 7.200.000
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Co 511- DTBH(5113) 800.000 5113T: 800.000 10a. N 154- CPSXKDDD Co 621- CPNVLTT Co 622- CPNCTT Co 627- CPSXC 154GU: 7.785.000; 154T: 500.000 10b.Chi ph dch vu DD cuoi ky:15ngayx100.000/ngay=1.500.000 Tong ga thanh dch vu: 100.715.0001.500.000=99.215.000 N 632- GVHB 99.215.000 99.215.000 Co 154- CPSXKDDD 100.715.000 1.300.000 14.875.000 84.540.000
154KS: 8.5840.000; 154KA: 6.590.000;
632KS: 84.340.000; 632KA: 6.590.000; 632GU: 7.785.000; 632T: 500.000 10c. N 911- XKQKD 131.365.000 Co 632- GVHB Co 642- CPQLDN 10d. 10e. N 511- DTBH(5113) Co 911- XKQKD 99.215.000 32.150.000 157.800.000 157.800.000
N 911- XKQKD 26.435.000

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Co 421- LNCPP(4212) 26.435.000 Tnh lai cho tng hoat ong: Tyle phan bo chi ph QLDN=32150000/ (16.000.000+1.000.000+1.500.000)=1.73 Chi ph QLDN phan bo cho KS: 16.000.000x1.73=27680000 Chi ph QLDN phanbo cho KA: 1.000.000x1.73=1.730.000 Chi ph QLDN phan bo cho GU: 32.150.000(27.680.000+1.730.000)=2.740.000 Hoat ong cho thue phong: 120.000.000-(84.340.000+27.680.000)=7.980.000 Hoat ong Karaoke Hoat ong Giat ui Hoat ong ien thoai 800.000- 500.000=300.000 5.3. KE TOAN KINH DOANH DU LCH 5.3.1. ac iem kinh doanh du lch : : 30.000.000-(6.590.000+1.730.000)=21.680.000 7.000.000-(7.785.000+2.740.000)=-3.525.000
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+ Cac dch vu du lch khac chu yeu dung lao ong cua nhan vien phuc vu ket hp vi viec s dung trang thiet b va mot so nguyen lieu khac e tao ra san pham du lch a dang va phong phu + Tnh chat theo doi doanh thu , chi ph cung giong nh khach san. Chi ph nguyen lieu phat sinh rat nho so vi chi ph tien cong va khau hao trang thiet b + Cach tnh thue GTGT theo tng dch vu du lch cung khac nhau, v du du lch trong nc th phai tnh thue GTGT tren tong doanh thu tron goi tuor du lch, nhng du lch nc ngoai th khong tnh phan doanh thu dch vu thc hien nc ngoai.v vay oi hoi ke toan chiet tnh chi ph va co chng t hp phap theo tng hoat ong kinh doanh. Doanh thu chu thue cua kinh doanh van chuyen du lch tnh tren tong doanh thu thc te sau khi tr cac khoan chiet khau ban hang, giam ga ban hang, hoa n s dung la hoa n ban dch vu + Ke toan tuan thu theo he thong tai khoan ke toan chi tiet theo nganh ac thu, ke toan phai van dung ung theo tnh chat cua loai hnh o. V du kinh doanh hng dan du lch th phai theo doi tnh ga thanh dch vu; kinh doanh hang hoa th phai theo doi mua ban theo hoat
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ong thng mai; K inh doanh xay dng c ban th phai theo qui nh ke toan nganh xay dng c ban 5.3.2. Ke toan hoat ong kinh doanh du lch 5.3.2.1.Ke toan tap hp chi ph san xuat va tnh gia thanh dch vu A. Noi dung chi ph trc tiep tnh vao ga thanh tng dch vu Cac chi ph tnh trc tiep vao ga thanh cua tng loai dch vu, khong tnh vao CPQLDN. Neu o la chi ph nguyen lieu trc tiep th hach toan vao TK 621, tien cong trc tiep hach toan vao TK 622, cac chi ph con lai trong qua trnh tao ra dch vu hach toan vao TK 627. B. Kinh doanh hng dan du lch + Tien tra cho cac khoan an, uong, ngu, tien thue phng tien i lai, ve o, pha, tien ve vao ca cac di tch, danh lam thang canhtnh vao chi ph vat lieu trc tiep + Tien lng va cac khoan trch theo lng nh BHXH, BHYT, KPC cua nhan vien hng dan du lch tnh vao chi ph nhan cong trc tiep + Chi ph trc tiep khac nh cong tac
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ph cua hng dan vien, chi ph giao dch ky ket hp ong du lch, hoa hong moi giitnh vao CPSXC + Tnh gia thanh tuor theo phng phap n at hang C.Kinh doanh van chuyen du lch + Chi ph vat lieu trc tiep nh nhien lieu, dau mo va cac phu tung thay the khac + Chi ph tien cong trc tiep nh tien lng va cac khoan trch theo lng nh BHXH, BHYT, KPC cua nhan vien lai xe va phu lai xe, cac khoan phu cap tnh vao lng + Cac chi ph tnh vao CPSXC nh: - Khau hao phngtien van tai - Trch trc chi ph vo ruot xe - Chi ph sa cha phng tien van chuyen - Le ph giao thong - Tien mua bao hiem xe - Mot so chi ph khac nh thiet hai do ung xe va cac khoan boi thng thiet hai D. Noi dung chi ph quan ly doanh nghiep Chi ph quan ly doanh nghiep cac n v kinh doanh du lch la chi ph quan ly hanh chnh va
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nhng chi ph co tnh chat chung trong toan n v, bao gom: - Chi ph duy tr bo may quan ly cua DN nh tien lng va cac khoan trch theo lng nh BHXH, BHYT, KPC cua nhan vien quan ly DN( nhan vien cac phong ban, ban giam oc, bao ve DN,), cac khoan phu cap tnh vao lng - Chi ph cong cu dung cu dung chung cho DN - KHTSC dung chung cho doanh nghiep - Chi ph sa cha TSC dung chung cho DN - Chi ph ve tuyen truyen quang cao, gii thieu san pham - Chi ph nop cap tren - Chi ph dch vu mua ngoai nh ien, nc, ien thoai, fax, - Chi ph chung khac nh giao te, 5.3.2.2. Ke toan doanh thu, chi ph ban hang, chi ph quan ly DN va ket qua kinh doanh (Tng t nh cac hoat ong dch vu khac). 5.3.2.3. V du ke toan Tai mot Cong ty Du Lch A&B, trong thang 5/n, thc hien 2 hp ong du lch (n at hang du lch) A, B:
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Chi ph san xuat (dch vu) d dang au thang (Tour cha hoan thanh): n at hang A: 50.000.000; n at hang B: 2.500.000.
Chi ph san xuat (dch vu) phat sinh tap hp trong thang: o Chi ph nguyen vat lieu trc tiep (ve, non, balo): n hang A: 25.000.000; n hang B (ve, non, balo): 10.000.000. o Chi ph nhan cong trc tiep (lng va cac khoan trch theo lng cua hng dan vien): n hang A: 8.000.000; n hang B: 6.000.000. o Chi ph san xuat chung (lng gian tiep, chi ph KH TSC, ): 12.000.000.
Ngay 5/5/n n hang A a hoan thanh tour du lch, doanh thu cha co thue la 98.000.000, thue GTGT 10%. Khach hang thanh toan toan bo bang tien gi ngan hang.
Cuoi thang 5/n, n hang B van con ang trong qua trnh thc hien.
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Chi ph san xuat chung phan bo cho tng n hang theo ty le vi chi ph NVL trc tiep.
Cong ty hach toan hang ton kho theo phng phap ke khai thng xuyen, nop thue GTGT theo phng phap khau tr.
Mot so thong tin bo sung khac: chi ph quan ly doanh nghiep: 8.000.000; chi ph tai chnh: 3.000.000; doanh thu hoat ong tai chnh: 1.000.000. Thu nhap khac: 1.200.000; Chi ph khac 300.000.
Yeu cau: 1/. nh khoan va tnh gia thanh cac tour du lch tren. 2/. Xac nh ket qua kinh doanh thang 5/n. Giai Phan bo chi ph san xuat chung: 12.000.000 n hang A = 25.000.000 + 10.000.000 n = 12.000.000 x 10.000.000 = 3.428.572
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x 25.000.000 = 8.571.428
hang B
25.000.000 + 10.000.000
(1) n at hang A (1a). Tong hp Chi ph san xuat cua n hang A N TK 154 (H A) Co TK 621 (H A) Co TK 622 (H A) Co TK 627 41.571.428 25.000.000 8.000.000 8.571.428
(1b). Tong Z cua n hang A: 50.000.000 + 41.571.428 = 91.571.428 N TK 632 91.571.428
Co TK 154 (H A) 91.571.428 (1c) Doanh thu n hang A N TK 112 107.000.000 Co TK 511 98.000.000 Co TK 3331 9.800.000 (2) n hang B (2a). Tong hp chi ph cua n hang B N TK 154 (H B) 19.428.572 10.000.000
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Co TK 621 (H B)
Co TK 622 (H B) Co TK 627
6.000.000 3.428.572
(2b). Do n hang B cha thc hien xong nen chi ph san xuat d dang cuoi thang la: 2.500.000 + 19.428.572 = 21.928.572 (So d cua TK 154 H B) (3). Xac nh ket qua kinh doanh thang 5/n (3a) Ket chuyen doanh thu, thu nhap N TK 511 98.000.000 N TK 515 N TK 711 1.000.000 1.200.000
Co TK 911: 100.200.000 (3b) Ket chuyen chi ph N TK 911 102.871.428 91.571.428 3.000.000 8.000.000 300.000 Co TK 632 Co TK 635 Co TK 642 Co TK 811 (3c) Ket chuyen lai N TK 421 / Co TK 911 2.671.428
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5.4 KE TOAN HOAT ONG KINH DOANH VAN TAI 5.4.1 ac iem hoat ong kinh doanh van tai Van tai la nganh san xuat vat chat ac biet, co nhiem vu chu yeu la van chuyen hang hoa va van chuyen hanh khach t ni nay ti ni khac. Doanh nghiep van tai quan ly qua trnh hoat ong kinh doanh theo nhieu khau khac nhau nh giao dch, hp ong van chuyen hang hoa hoac hanh khach, thanh toan hp ong, lap ke hoach ieu van va kiem tra tnh hnh thc hien ke hoach ieu van. Ke hoach tac nghiep van tai c thc hien cu the, chi tiet cho tng ngay, gi. Ngi ieu hanh phng tien va phng tien chu yeu lam viec ben ngoai doanh nghiep. San pham van tai khong co hnh thai hien vat, n v tnh san pham la tan.km van tai hang hoa hoac ngi.km van chuyen hanh khach. Nganh van tai gom nhieu loai hnh nh van tai o to, van tai ng bo, ng thuy, ng hang khong. Moi loai hnh van tai co ac iem ac thu chi phoi ti to chc cong tac ke toan. V vay cac nha quan ly phai chu y en ac
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iem rieng cua tng loai hnh van tai e van dung va cong tac quan ly co hieu qua. 5.4.2 Ke toan hoat ong kinh doanh van tai 5.4.2.1 Ke toan tap hp chi ph va tnh gia thanh san pham van tai A.Noi dung chi ph Moi loai hnh kinh doanh van tai co noi dung khoan muc chi ph khac nhau. Di ay la noi dung chi ph cua van tai oto, van tai ng thuy va cac n v boc xep thuoc nganh van tai. * Chi ph van tai oto gom : 1. Tien lng lai xe va phu xe 2. BHXH, BHYT, kinh ph cong oan cua lai xe va phu xe 3. Nhien lieu 4. Vat lieu 5. Chi ph sam lop 6. Chi ph sa cha TSC
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7. Chi ph cong cu, dung cu 8. Khau hao phng tien 9. Chi ph dch vu mua ngoai 10. Chi ph khac * Chi ph van tai ng thuy gom: 1. Tien lng lai tau, phu lai va nhan vien to may 2. BHXH, BHYT va kinh ph cong oan cua cong nhan lai tau va nhan vien to lai 3. Nhiem vu va ong lc 4. Vat lieu 5. Chi ph sa cha tau 6. Chi ph thue tau 7. Khau hao tau 8. Chi ph dch vu mua ngoai 9. Chi ph cong cu, dung cu 10. Chi ph khac * Chi ph n v boc xep, gom: 1. Tien lng
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2. BHXH, BHYT va kinh ph cong oan 3. Nhien lieu 4. ong lc 5. Vat lieu 6. Chi ph sa cha TSC 7. Khau hao TSC 8. Chi ph dch vu mua ngoai 9. Chi ph khac Rieng van tai ng sat, do quy trnh cong nghe phc tap, e hoan thanh san pham can co nhieu bo phan lien quan nh dau may, toa xe, cau ng, thong tin tn hieu. Do o, chi ph nganh ng sat gom nhieu loai khac nhau. Moi bo phan ac thu co cac khoan muc chi ph rieng. Toan bo chi ph trong cac loai hnh van tai eu c hach toan 3 khoan 1 chi ph : Chi ph NVL trc tiep Chi ph nhan cong trc tiep Chi ph SX chung
B. oi tng tap hp chi ph van tai

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Moi loai hnh van tai co nhng ac iem rieng, do o oi tng tap hp chi ph van tai cac loai hnh van tai khac nhau cung co s khac nhau. Song nhn chung, oi tng tap hp chi ph van tai la cac oan tau, oan xe, oi tau, oi xe. Rieng oi vi van tai ng sat, do quy trnh cong nghe phc tap, khoi lng van tai hoan thanh lien quan en nhieu bo phan nghiep vu, ky thuat nh bo phan van chuyen, bo phan au may, toa xe, bo phan cau ng, bo phan thong tin, tn hieu. V vay, chi ph van tai ng sat c tap hp rieng theo tng bo phan va theo khoan muc chi ph theo nganh quy nh C. Phng phap tap hp chi ph van tai Noi dung c ban cua phng phap tap hp chi ph van tai la can c vao oi tng tap hp chi ph a xac nh e m cac so hoac the chi tiet, phan anh cac khoan chi ph phat sinh a c phan loai, tong hp theo tng oi tng cu the. Can c vao noi dung chi ph van tai, ke toan xac nh phng phap tap hp chi ph van tai gom : * Phng phap tap hp chi ph trc tiep Chi ph trc tiep la nhng khoan chi ph co lien quan trc tiep en oi tng tap hp chi ph va co the hach toan
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trc tiep cho tng oi tng. Hang ngay, khi cac khoan chi ph trc tiep phat sinh lien quan trc tiep en oi tng nao, ke toan phai can c vao th t e hach toan trc tiep cho oi tng o tren cac so ke toan tong hp va ke toan chi tiet. * Phng phap tap hp va phan bo chi ph chung Chi ph chung la nhng khoan chi ph lien quan en nhieu oi tng, can phai tong hp e cuoi thang phan bo do cac oi tng theo tieu chuan thch hp. Trnh t tap hp va phan bo chi ph chung nh sau : Bc 1 : Tap hp chi ph chung, lien quan en nhieu oi tng Can c vao chng t phat sinh lien quan en chi ph chung, ke toan ghi vao so Chi ph chung. Cuoi thang, tong hp so lieu ve chi ph chung e phan bo theo tng noi dung chi ph chung. Bc 2 : La chon tieu chuan phan bo va phan bo theo tng noi dung chi ph cho tng oi tng chu chi ph Tren c s ac iem cu the ve to chc san xuat kinh doanh, to chc quan ly va tnh chat cua san pham e la
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chon tieu chuan phan bo. oi vi doanh nghiep van tai thng la chon tieu chuan phan bo la tong chi ph trc tiep (gom chi ph NVL trc tiep, chi ph nhan cong trc tiep) hoac phan bo cho tong doanh thu van tai Cong thc phan bo : Chi ph chung phan bo
Chi ph phan bo Cho oi tng = Chu chi ph Tong chi ph can phan bo Tong tieu chuan Phan bo
Tieu chuan phan x bo cho tng oi tng chu chi ph
e tap hp chi ph van tai, ke toan s dung cac tai khoan sau : - TK 621 Chi ph NVL trc tiep : dung e tap hp va ket chuyen cac chi ph NVL trc tiep (nhien lieu, vat lieu trc tiep cau thanh gia thanh san pham). - TK 622 Chi ph nhan cong trc tiep : dung e tap hp va ket chuyen chi ph nhan cong trc tiep (gom tien lng, BHXH, BHYT, kinh ph cong oan)
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- TK 627 Chi ph san xuat chung : dung e tap hp va phan bo cac khoan chi ph chung Noi dung, ket cau cua TK nay giong cac doanh nghiep san xuat Trnh t ke toan tap hp chi ph van tai the hien tren s o tong quat sau :
TK 152, 111
Chi ph NVL trc tiep
TK 621
Ket chuyen chi ph NVL trc tiep
154
TK 334,338
TK 622
http://www.ebook.edu.vn Ket chuyen chi ph Chi ph NCTT
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oi vi chi ph SX chung can phan biet hai trng hp Chi ph san xuat chung can phan bo Chi ph san xuat chung khong can phan bo
Chi ph san xuat chung can phan bo la nhng chi ph lien quan en nhieu oi tng chu chi ph nh khau hao nha xng, nha lam viec, cac TSC cua cac tram xe, ben
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xe cac chi ph nay va lien quan en van tai hang hoa, va lien quan en van tai hanh khach Chi ph san xuat chung khong can phan bo nh khau hao phng tien van tai. Thc chat cac chi ph nay la chi ph trc tiep nhng do quy nh cua che o ke toan hien hanh, chi ph khau hao c hach toan TK 627 chi ph san xuat chung oi vi chi ph nhien lieu trong nganh van tai c nh mc cho tng loai phng tien, tng loai ng, cung ng, mc o mi, cu cua phng tien va tng loai nhan hieu phng tien . 2.4- Hach toan chi ph sam lop trong doanh nghiep van tai Chi ph sam lop la khoan chi ph ac thu cua nganh van tai o to, khoan chi ph nay la khoan chi ph ve mua sa m sam lop, hao mon sam lop, ap lai lop trong qua trnh s dung phng tien o to, sam lop b hao mon dan, mc hao mon phu thuoc vao so KM xe chay. Khi het thi han s dung sam lop can c thay the e am bao cho phng tien hoat ong bnh thng e gia thanh dch vu van tai hang thang khong b bien ong ot ngot do anh hng cua
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viec hach toan chi ph sam lop, cac doanh nghiep van tai thng trch trc chi ph sam lop va chi ph va n tai hang thang. Theo quy nh hien nay cua nganh van tai chi ph sam lop c trch trc theo mot trong hai phng phap sau ay : * Phng phap 1 : can c vao tong so tien c tnh cua cac bo sam lop va thi gian s dung cua chung e tnh chi ph cho mot thang hoac mot ky tnh gia thanh theo cong thc : Tong so tien c tnh So thang s dung
So trch trc chi ph sam lop =
* Phng phap 2 : can c vao nh mc chi ph sam lop cho 1KM (100km, 1000km) xe chay tren tuyen ng tieu chuan loai 1 va so km xe chay thc te trong thang vi he so quy oi t ng loai 1 e ap dung cho cac phng tien chay tren cac loai ng khac nhau: phng tien chay tren cac loai ng khac nhau:
So tiene hach toan chi ph sam lop ke toan ghi: trch nh mc So km He so quy trc chi ph chi ph thc x = oi t sam lop 1 Sam lop cho x te xe ** ng 100 km chay thang x loai 1 http://www.ebook.edu.vn 167 trong ng loai 1 thang
- Can c so lieu trch trc chi ph sam lop vao chi ph dch vu van tai:
x x
N TK 627 Chi ph san xuat chung (chi tiet van tai hang hoa va van tai hanh khach) Co TK 335 Chi ph phai tra - Khi thc te phat sinh ve chi ph sam lop N TK 335 Chi ph phai tra Co TK 152, 111, 112 - Cuoi ky neu khoan trch trc ln hn chi ph thc te phat sinh: N TK 335 Chi ph phai tra Khoan chenh lech
Co TK 627 Chi ph san xuat chung Ngc lai neu khoan trch trc nho hn chi ph thc te phat sinh: N TK 627 Chi ph san xuat chung Co TK 335 Khoan chenh lech
3. oi tng va phng phap tnh gia thanh van tai

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oi tng tnh gia thanh san pham van tai la cac loai san pham cua doanh nghiep. oi vi van tai hang hoa thng la Tan.km hang hoa van chuyen, oi vi van tai hanh khach la ngi.km hanh khach van chuyen. Phng phap tnh gia thanh san pham van tai ap dung hien nay, gom: * Phng phap tnh gia thanh gian n Theo phng phap nay tong gia thanh san pham van tai c tnh bang cong thc:
Tong gia thanh san pham
Chi ph nhien lieu = Con phng tien au ky
Chi ph van tai phat sinh trong ky
Chi ph nhien lieu con phng tien cuoi ky
Gia thanh n v san pham van tai
Tong gia thanh san pham Khoi lng van tai hoan thanh
Noi dung c ban cua phng phap nay cung giong
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trong cac doanh nghiep SX Phng phap tnh gia thanh theo n at hang Phng phap nay thng ap dung vi nhng doanh nghiep van tai hanh khach va van tai hang hoa trong trng hp nhan van chuyen hanh khach i tham quan, du lch hoac van chuyen hang chon theo lo hang tren c s cac hp ong a ky ket. Do ac iem cua san pham van tai khong co hnh thai hien vat nen gia thanh san pham van tai hoan thanh c ket chuyen sang TK 632- Gia von hang ban . N TK 632 Gia von hang ban Co TK 154 Chi ph san xuat kinh doanh d dang CHNG 6 KE TOAN DOANH NGHIEP XAY DNG 6.1 AC IEM NGANH XAY DNG 6.1.1 ac iem hoat ong kinh doanh xay dng - Xay dng c ban la nganh san xuat vat chat quan trong mang tnh chat cong nghiep nham tao ra c s vat chat cho nen kinh te quoc dan - San pham xay lap la cac cong trnh, vat kien truc co qui
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mo ln, ket cau phc tap, mang tnh n chiec thi gian san xuat daiDo vay, viec to chc quan ly va hach toan phai co cac d toan thiet ke, thi cong - San pham xay lap c tieu thu theo gia d toan hoac gia thoa thuan vi chu au t t trc. San pham xay lap co nh tai ni san xuat, con cac ieu kien san xuat phai di chuyen theo a iem at san pham - To chc san xuat trong cac doanh nghiep xay lap nc ta hien nay pho bien theo phng thc khoan gon cac cong trnh, hang muc cong trnh, khoi lng hoac cong viec cho cac n v trong noi bo doanh nghiep ( oi, x nghiep ). Trong gia khoan gon, khong ch co tien lng con co u cac chi ph vat lieu, cong cu dung cu thi cong, chi ph chung cua bo phan nhan khoan 6.1.2 ac iem hach toan chi ph san xuat va tnh gia thanh san pham xay lap - Chi ph c phan tch theo tng khoan muc, tng hang muc cong trnh, tng cong trnh cu the. Qua o thng xuyen so sanh, kiem tra viec thc hien d toan chi ph xem xet nguyen nhan vt, hut d toan va anh gia hieu qua kinh doanh. Hach toan hang ton kho theo phng phap ke khai thng xuyen
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- oi tng hach toan chi ph la cac cong trnh, hang muc cong trnh, cac n at hang, cac giai oan hang muc hay nhom hang mucV vay phai lap d toan chi ph va tnh gia thanh cho tng hang muc hay giai oan cua hang muc - Gia thanh cong trnh lap at thiet b khong bao gom gia tr ban than thiet b do chu au t a vao e lap at. Khi nhan thiet b cua chu au t ban giao e lap at, gia thiet b c ghi vao ben N TK 002Vat t, hang hoa nhan gi ho nhan gia cong - Ga thanh cong tac xay dng va lap at ket cau bao gom gia tr vat ket cau va gia tr thiet b kem theo nh cac thiet b ve sinh, thong gio, si am, ieu hoa nhiet o, thiet b truyen dan - Khai niem ga thanh san pham xay lap : bieu hien bang tien toan bo hao ph ve lao ong song va lao ong vat hoa phat sinh trong qua trnh san xuat co lien quan en khoi lng xay lap a hoan thanh, c phan loai nh sau : + Ga thanh d toan xay lap : la ch tieu c xac nh theo nh mc va khung gia e hoan thanh khoi lng xay lap
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+ Ga thanh ke hoach : la ch tieu c xac nh tren c s gia thanh d toan gan vi ieu kien cu the cua doanh nghiep + Ga thanh thc te : la ch tieu c xac nh theo so lieu hao ph thc te lien quan en khoi lng xay lap hoan thanh bao gom chi ph nh mc, vt nh mc va cac chi ph khac - Phng phap tap hp chi ph : tap hp theo tng san pham hay n at hang hoac nhom san pham hay cac giai oan, khoi lng cong tac xay lap co gia tr d toan rieng - Phng phap tnh gia thanh : phng phap trc tiep, he so hoac t le, phng phap tong cong chi ph va phng phap ket hp - anh gia san pham xay lap d dang cuoi ky phu thuoc vao phng thc thanh toan + oi vi hang muc cong trnh c qui nh thanh toan sau khi hoan thanh toan bo, gia tr san pham d dang la tong so chi ph phat sinh t luc khi cong en thi iem o + Trng hp thanh toan theo giai oan cong viec hoac khoi lng cong tac xay lap rieng biet co gia tr d toan rieng, gia tr san pham d dang la gia tr cong viec hoac
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khoi lng xay lap cha hoan thanh hoac a hoan thanh nhng cha ban giao luc cuoi ky tren c s bien ban kiem ke xac nh theo chi ph san xuat thc te hay nh mc 6.2 KE TOAN HOAT ONG XAY DNG 6.2.1 Tai khoan s dung : - TK141 (1411 Tam ng lng va cac khoan phu cap theo lng, 1412 Tam ng mua vat t, hang hoa, 1413 Tam ng giao khoan chi ph xay lap noi bo, 1418 Tam ng khac) TK 152 ( 1521 Nguyen lieu, vat lieu chnh, 1522
Nguyen lieu, vat lieu phu, 1523 Nhien lieu, 1524 Phu tung thay the, 1526 Thiet b XDCB, 1528 Vat lieu khac, - TK 621, 622, 623(6321,6232, 6233, 6234, 6237, 6238), 627, 642, 154 (1541 xay lap,1542 San pham khac,1543 Dch vu,1544 Chi ph bao hanh xay lap). Rieng tai khoan 623 chi ph s dung may thi cong dung theo doi chi ph s dung xe may thi cong phuc vu trc tiep cho hoat ong xay lap theo phng thc thi cong hon hp va thu cong va ket hp may, cac khoan BHXH, BHYT, KPC va
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tien an cua nhan cong s dung may khong hach toan vao tai khoan nay ma a vao TK 627 - TK 641, 642, 51121 Doanh thu ban san pham xay lap , 51122 Doanh thu ban san pham khac, 5121 Doanh thu noi bo ban san pham xay lap, 5122 Doanh thu noi bo ban san pham khac 6.2.2 KE TOAN CONG TRNH, HANG MUC CONG TRNH XAY LAP 6.2.2.1 Ke toan chi ph san xuat va tnh gia thanh cong trnh xay lap a. Chi ph nguyen, vat lieu trc tiep ( tr vat lieu dung cho may thi cong ) - Xuat kho vat lieu s dung trc tiep cho hoat ong xay lap N TK 621(chi tiet oi tng) / Co TK 152(chi tiet vat lieu) - Thu mua nguyen vat lieu chuyen en tan cong trnh khong qua kho, s dung trc tiep cho hoat ong xay lap N TK 621(chi tiet oi tng) N TK 133(1331)
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Co TK 111,112,141(1412)tam ng vat t, hang hoa,331 - Tam ng chi ph e thc hien gia tr khoan xay lap noi bo ( bo phan nhan khoan khong co ke toan rieng), khi quyet toantam ng ve khoi lng xay lap noi bo hoan thanh a ban giao c duyet N TK 621(chi tiet oi tng) Co TK 141(1413) tam ng chi ph giao khoan xay lap noi bo - Vat lieu dung khong het nhap kho hay ban thu hoi N TK 111,112,152 / Co TK 621(chi tiet oi tng) - Cuoi ky, ket chuyen hoac phan bo gia tr nguyen vat lieu trc tiep theo tng cong trnh, hang muc cong trnh N TK 154(1541. Chi tiet oi tng) / Co TK 621(chi tiet oi tng) b. Chi ph nhan cong trc tiep - Tien lng phai tra cho cong nhan trc tiep san xuat trong danh sach doanh nghiep quan ly va lao ong thue ngoai, chi tiet theo tng oi tng
176
N TK 622(chi tiet oi tng) Co TK 334(3341) Phai tra cho cong nhan trong danh sach doanh nghiep quan ly Co TK 334(3342, 111) Tra cho lao ong thue ngoai - Tam ng chi ph e thc hien gia tr khoan xay lap noi bo ( bo phan nhan khoan khong co ke toan rieng), khi quyet toantam ng ve khoi lng xay lap noi bo hoan thanh a ban giao c duyet N TK 622(chi tiet oi tng) / Co TK 141(1413) - Ket chuyen chi ph nhan cong trc tiep cuoi ky N TK 154(1541. Chi tiet oi tng) / Co TK 622(chi tiet oi tng) c. Chi ph s dung may thi cong - May thi cong thue ngoai + N TK 623(6237) N TK 133(1331) Co TK 331,111,112 + N TK 154(1541. Chi tiet oi tng) /Co TK 623(6237)
177
- Tng oi xay lap co may thi cong rieng + Tap hp chi ph vat lieu N TK 623(6232) / Co TK 152,111,112 + Tap hp chi tien lng cua cong nhan ieu khien va phuc vu may thi cong N TK 623(6231) / Co TK 3341,3342,111 + Cac chi ph khaclien quan en bo phan may thi cong trong tng oi (khau hao, sa cha may thue ngoai, ien, nc, chi ph bang tien khac) N TK 623(chi tiet tieu khoan) N TK 133(1331) (Neu co) Co TK 214, 152, 111, 112 + Tam ng chi ph e thc hien gia tr khoan xay lap noi bo ( bo phan nhan khoan khong co ke toan rieng), khi quyet toantam ng ve khoi lng xay lap noi bo hoan thanh a ban giao c duyet N TK 623 / Co TK 141(1413) + Ket chuyen chi ph may thi cong cho tng oi tng cuoi ky
178
N TK 154(1541. Chi tiet oi tng) /Co TK 623 - Cong ty to chc oi may thi cong rieng Toan bo chi ph lien quan trc tiep en oi may thi cong c tap hp rieng tren cac tai khoan 621, 622, 627. Cuoi ky, tong hp chi ph vao TK 154(1543. Chi tiet oi may thi cong) e tnh gia thanh ca may hoac gi may, t o xac nh gia tr ma oi may thi cong phuc vu cho tng cong trnh, hang muc theo gia thanh ca may hoac gi mayva khoi lng ca may hoac gi may phuc vu cho tng oi tng + Neu cac bo phan trong doanh nghiep khong tnh toan ket qua rieng ma cung cap lao vu may lan nhau : N TK 623 (Ga tr oi may thi cong phuc vu cho cac oi tng ) Co TK 154 (1543. Chi tiet oi may thi cong ):gia thanh dch vu cua oi may thi cong phuc vu cho cac oi tng + Neu cac bo phan trong doanh nghiep xac nh ket qua rieng thong qua viec ban lao vu may lan nhau * N TK 632 (Ga tr phuc vu lan nhau trong noi bo)
179
Co TK 154 (1543. Chi tiet oi may thi cong ):gia thanh dch vu cua oi may thi cong phuc vu cho cac oi tng trong noi bo * N TK 623 (Ga ban noi bo) N TK 133(1331) (Neu co) Co TK 512 Co TK 3331(33311) (Neu co) + Neu oi may thi cong co phuc vu ben ngoai * N TK 632 (Ga von phuc vu ben ngoai) Co TK 154 (1543. Chi tiet oi may thi cong ):gia thanh dch vu cua oi may thi cong phuc vu cho cac oi tng ben ngoai * N TK 131, 111, 112 Co TK 511 Co TK 3331(33311) d. Chi ph san xuat chung - Phai tra tien lng cho nhan vien quan ly oi; tien an ca cua oi
180
N TK 627(6271) / Co TK 334 - Trch kinh ph cong oan, Bao hiem xa hoi, Bao hiem y te N TK 627(6271) / Co TK 338 - Tong hp chi ph vat lieu, cong cu xuat dung cho tng oi N TK 627(6272, 6273) / Co TK 152, 153 - Trch khau hao may moc, thiet b s dung cho tng oi N TK 627(6274) / Co TK 214 - Cac chi ph theo d toan N TK 627 (Chi tiet tng khoan) / Co TK 242, 335 - Cac chi ph khac (ien, nc, sa cha, dch vu mua ngoai khac) N TK 627 (Chi tiet tieu khoan) N TK 133(1331) Co TK 331, 111, 112 - Cac khoan thu hoi ghi giam chi ph N TK 152, 111, 112 / Co TK 627 - Tam ng chi ph e thc hien gia tr khoan xay lap noi bo
181
N TK 627 / Co TK 141(1413) - Phan bo chi ph cho tng oi tng N TK 154(Chi tiet oi tng) / Co TK 627(Chi tiet bo phan) e. Tong hp chi ph san xuat, tnh gia thanh - Tong hp chi ph san xuat N TK 154(1541. Chi tiet oi tng) Co TK 621(Chi tiet oi tng) Co TK 622(Chi tiet oi tng) Co TK 623(Chi tiet oi tng) Co TK 627(Chi tiet bo phan) - Doanh nghiep la nha thau chnh, khi nhan ban giao khoi lng xay lap hoan thanh t nha thau phu : N TK 154(1541. Chi tiet oi tng) Ga tr ban giao cha xac nh tieu thu N TK 632 Ga tr ban giao a xac nh tieu thu, c
ben oi tac nghiem thu N TK 133(1331) Co TK 331(3312) So tien phai tra cho nha thau phu
182
- Tong gia thanh san xuat cong trnh xay lap hoan thanh N TK 632 Ga tr cong trnh hoan thanh ban giao cho chu au t N TK 155 Ga tr san pham xay lap ch tieu thu N TK 241(2412) Ga thanh cong trnh lan trai, nha tam, cong trnh phu tr co nguon von au t rieng trong doanh nghiep Co TK 154(1541. Chi tiet oi tng) 6.2.2.2 Hach toan thiet hai trong san xuat - Thiet hai do pha i lam lai, co 2 trng hp + Thiet hai do n v xay lap gay ra N TK 111, 152 gia tr phe lieu thu hoi N TK 1388, 334 gia tr do ca nhan phai boi thng N TK 632 thiet hai tnh vao gia von hang ban N TK 811 thiet hai tnh vao chi ph khac Co TK 138(1381 Thiet hai pha i lam lai) Ga tr thiet hai + Do chu au t yeu cau va chu boi thng N TK 111, 152 gia tr phe lieu thu hoi
183
N TK 131 gia tr chu au t ong y boi thng Co TK 138(1381) - Thiet hai phat sinh trong thi gian bao hanh san pham + Bao hanh do doanh nghiep t lam cac chi ph phat sinh tap hp tren cac tai khoan 621, 622, 623, 627 va khi hoan thanh chi ph nay tong hp tren TK 154(1544), sau o ket chuyen nh sau N TK 641(6415) chi ph bao hanh phat sinh nho khong trch trc N TK 242 khong trch trc, chi ph phat sinh ln, lien quan en 2 nam tai chnh N TK 335 trch trc chi ph bao hanh Co TK 154(1544) + Thue ngoai bao hanh, cac khoan phai tra cho ngi bao hanh N TK 335, 1421, 6415 N TK 133(1331) Co TK 331, 111, 112 6.2.2.3 Chi ph ban hang va quan ly doanh nghiep
184
Hach toan giong cac doanh nghiep khac, tuy nhien cuoi ky se c phan bo cho tng oi tng : cong trnh, hang muc cong trnh xay lap e tnh gia thanh toan bo san pham xay lap theo tieu thc chi ph nhan cong trc tiep cua san pham xay lap 6.2.2.4 Hach toan ban giao cong trnh xay lap - Doanh thu cong trnh, hang muc cong trnh N TK 131 Co TK 511 Co TK 3331(33311) - Ga thanh san pham xay lap ban giao N TK 632 / Co TK 154(1541) - Nha thau chnh ban giao khoi lng xay lap cua Nha thau phu c chu au t nghiem thu, gia tr cong trnh cua Nha thau phu c ghi N TK 632 N TK 133(1331) Co TK 331(3312) Phai tra Nha thau phu
185
- Nha au t gi lai tien bao hanh cong trnh cha thanh toan th so tien bao hanh nam tren so d N TK 131 hoac chuyen tien vao ky quy bao hanh N TK 144, 244 Co TK 131, 111,112 6.2.3 KE TOAN THEO PHNG THC KHOAN GON TRONG XAY LAP 6.2.3.1Ke toan tai n v giao khoan a. Trng hp n v nhan khoan noi bo khong co bo may ke toan rieng - Tam ng vat t, tien von cho n v nhan khoan N TK 141(1413. Chi tiet n v nhan khoan )/ Co TK 152, 111, 112 - Khi thanh ly hp ong, can c vao quyet toan tam ng ve gia tr khoi lng xay lap a hoan thanh N TK 621, 622, 623, 627 N TK 133(1331) Co TK 141(1413) Ga tr xay lap giao khoan noi bo
186
- Trng hp gia tr xay lap giao khoan noi bo phai tra ln hn so a tam ng, thanh toan bo sung hay ghi nhan N TK 141(1413. Chi tiet n v) / Co TK 111, 112, 3388 - Trng hp gia tr xay lap giao khoan noi bo phai tra nho hn so a tam ng, so tha phai thu hoi N TK 111, 112, 334, 1388 / Co TK 141(1413. Chi tiet n v) b. Trng hp n v nhan khoan noi bo co bo may ke toan rieng va phan cap quan ly tai chnh - Tam ng cho n v nhan khoan noi bo N TK 136(1362. Chi tiet n v nhan khoan) Co TK 111, 112, 152, 153, 311, 214 - Khi nhan khoi lng xay lap giao khoan noi bo t n v nhan khoan N TK 154(1541. Chi tiet cong trnh) N TK 133(1331) Co TK 136(1362. Chi tiet n v nhan khoan) - Thanh toan bo sung so thieu cho n v nhan khoan
187
N TK 136(1362. Chi tiet n v nhan khoan) / Co TK 111, 112, 336 - Thu hoi khi so tam ng ln hn so phai tra N TK 111, 112, 334, 1388 / Co TK 136(1362. Chi tiet n v nhan khoan) 6.2.3.2 Ke toan tai n v nhan khoan a. n v nhan khoan khong co bo may ke toan : phai m so theo doi khoi lng xay lap, gia tr nhan khoan va chi ph thc te theo tng khoan muc chi phi' b. n v nhan khoan co bo may ke toan va c phan cap quan ly tai chnh - Khi nhan tam ng ve tien, vat t, khau hao TSC va cac khoan n v giao khoan chi ho N TK 152, 153, 627, 111, 112 Chi tiet tng n v giao khoan Co TK 336(3362) - n v nhan khoan tap hp chi ph tnh gia thanh san pham xay lap va ban giao + n v nhan khoan khong hach toan ket qua rieng
188
N TK 336(3362) / Co TK 154(1541) + n v nhan khoan hach toan ket qua rieng * N TK 632 / Co TK 154(1541) * N TK 336(3362) Co TK 512 Co TK 3331(33311) * Khoan chenh lech gia so a tam ng vi gia tr cong trnh se c thanh toan bo sung hoac nop lai 6.2.4 V du minh hoa Tai mot cong ty xay dng N thi cong 3 hang muc cong trnh X, Y, Z cho cong ty H, co tnh hnh nh sau: (1.000) I. So d au ky cua TK 154(1541) : 629.000 Trong o: - 1541. Cong trnh X : 112.000 - 1541. Cong trnh Y : 108.000 - 1541. Cong trnh Z : 409.000 II. Cac nghiep vu phat sinh trong ky: 1. Chi ph thiet b xay dng c ban:
189
- Xuat kho thiet b s dung e xay lap 266.000, trong o cho cong trnh X: 56.000, cong trnh Y: 210.000 - Mua cua cong ty M chuyen en tan cong trnh dung cho cong trnh X: theo gia thanh toan 220.000, thue GTGT 20.000 2. Tien lng phai tra cong nhan cong trnh X: 44.000, cong trnh Y:66.000, nhan vien quan ly oi xay lap 8.000 3. Tien an ca phai tra cong nhan cong trnh X: 2.000, cong trnh Y: 4.000, nhan vien quan ly oi 1.200 4. Trch kinh ph cong oan, Bao hiem xa hoi, Bao hiem y te theo ty le qui nh 5. Chi ph s dung may thi cong mua ngoai ( ca thue 10%) dung cho cong trnh X: 5.500, cong trnh Y: 13.200. So tien nay cong ty a thanh toan bang tien gi ngan hang 6. Chi ph ve ien mua ngoai a tra bang chuyen khoan (ca thue 10%) 26.400 dung phuc vu cho thi cong 7. Trch khau hao cua oi xay lap 5.000 8. Ban giao cong trnh Z cho chu au t theo gia ca thue GTGT 5% 567.000
190
9. Thanh toan toan bo tien mua thiet b cho cong ty M bang tien vay dai han. Chiet khau thanh toan 1% tr n gi thanh t an c hng a nhan tien mat 10. Cong trnh X hoan thanh, ban giao cho chu au t theo gia nhan thau(ca thue GTGT 5%) 598.500 11. Chu au t ( cong ty H) thanh toan toan bo so tien con lai cua cong trnh X va Z cho cong ty N bang chuyen khoan sau khi gi lai 5% so tien bao hanh theo gia tr cong trnh X va Z trong 1 nam Yeu cau : nh khoan cac nghiep vu phat sinh va tnh gia thanh san xuat cua cong trnh X. Biet chi ph san xuat chung c phan bo cho cac cong trnh theo tien lng thc te phat sinh trong ky cua tng cong trnh Gai : (1) a. N TK 621 (Y) : 210.000 Co TK 152(1526) b. N TK 621(X) 266.000 266.000 621 (X) : 56.000, 621
200.000
N TK133(1331) 20.000 Co TK 331(M) 220.000

191
(2)
N TK 622
110.000
622 (X) : 44.000, 622
(Y) : 66.000 N TK 627(6271) 8.000 Co TK 334 (3) (4) 118.000
N TK 627(6271) / Co TK 334 7.200 N TK 627(6271) 22.420 N TK 334 Co TK 338 7.080 29.500 17.000 623 (X) : 5.000, 623 (Y) :
(5) N TK 623 12.000
N TK 133(1331) 1.700 Co TK 112 18.700
(6) N TK 627(6278) 24.000 N TK 133(1331) Co TK 112 2.400 26.400
(7) N TK 627(6274) / Co TK 214 5.000 (8) a. N TK 131(H) 567.000 Co TK 511 540.000

192
Co TK 3331(33311) 27.000 b. N TK 632 409.000
Co TK 154(1541. Z) 409.000 (9) a. N TK 331(M) Co TK 341 220.000 220.000
b. N TK 111 / Co TK 515 2.200 (10) a. N TK 154(1541) 1541 (Y) : 210.000 Co TK 621 621 (Y) : 210.000 b. N TK 154(1541) 1541 (Y) : 66.000 Co TK 622 622 (Y) :66.000 c. N TK 154(1541) (Y) :12000 Co TK 623 (Y) :12000 17.000 623 (X) : 5000, 623 17.000 1541 (X) :5000, 1541 110.000 622 (X) :44.000, 110.000 1541 (X) : 44.000, 466.000 621 (X) : 256.000, 466.000 1541 (X) : 256.000,
193
d. N TK 154(1541) 1541 (Y) :39.972 Co TK 627 (Y) :39.972
66.620
1541 (X) :26.648,
66.620
627 (X) :26.648, 627 443.648
e. N TK 632 / Co TK 154(1541.X) g. N TK 131( H) 598.500 Co TK 511 570.000
Co TK 3331(33311) 28.500 (11) N TK 112 / Co TK 131(H) 1.107.225 - Phan bo chi ph san xuat chung cho cong trnh X : ( 44.000/110.000) x 66.620=26.648 - Tong gia thanh san xuat cua cong trnh X : 112.000+256.000+44.000+5.000+26.648= 443.648
194
TAI LIEU THAM KHAO
1. Ke toan tai chnh TS Ha Xuan Thach NXB Thong ke 2005
2. Ke toan thng mai dch vu va kinh doanh xuat nhap khau TS Phan c Dung NXB Thong Ke 2006
3. Ke toan thng mai va dch vu Th.s Nguyen Phu Giang NXB Tai Chnh 2006
4. Ly thuyet va thc hanh ke toan tai chnh PGS. TS Nguyen Van Cong NXB Tai Chnh 2006
195

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Giáo Trình Kế Toán Thương Mại Dịch Vụ

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AI HOC CONG NGHIEP TP.HCMKHOA TAI CHNH KE TOAN Bien soan Th.s Vu Th Thuy Linh Chu bien Th.

123 135 147 155

2.1.1 Ty gia hoi oai -

N TK 331: TGTT luc ghi so

N 331 N 635 Co 1122

(100USDx15.000)+(300USDx15.100) (3) N 1122 Co 511

3.060.000 (200 USD x 15.300)

ieu chnh so d ngoai te cuoi ky: Tai khoan: 1122:

- So d cuoi ky VN: 1.500.000 + (7.550.000+33.660.0006.030.000)=36.680.000

- So d cuoi ky VN: 7.500.000 + (0 - 6.000.000)= 1.500.000

X ly chenh lech ty gia cuoi ky

TK 1562 Chi ph thu mua hang hoa, gom: -

- TK 156 : luc cuoi ky

N TK 156(1562)hoac 6112 Co TK 111,112,141,331

N TK 133 (1331) Co TK111,112,331

N TK 154 hoac TK 631 Co TK 111,112,331

Co TK 331 24.727.500 =100x$15x105%x15.700

(3) N TK 1561 29.830.000 = 190x$10x15.700 N TK 1388 1.265.000 =8x10$x15.700

Co TK 515 15.600) (7) N TK 331

2100 = 200x$10x105%x1%x(15.700 49.800.300 =($2.100 49.592.400 = $3179x15.600 207.900 = $2079x(15.700 15.600)

3.3 KE TOAN BAN HANG HOA

Hoac N TK 157 Co TK 331 Hoac N TK 131 Co TK 511

Chi ph thu mua phat sinh trong ky + (PS N TK 1562)

(3) N TK 1561 29.830.000 N TK 1388 1.256.000

(14) N TK 911 / Co TK 421 318.109

Theo ty gia thc te tai thi iem 79

(2) N TK 144 / Co TK 1121 15.900 (3) a. N TK 241 / Co TK 331 15.900

1.590.000.000 =100.000 x 795.000.000 =50,000 x

(8) a. N TK 1331 / Co TK 33312 429.840.000

Co TK 515 4.3 4.3.1 Khai niem -

hang hoa nhng khong trc tiep ky hp ong ngoai thng

N TK 144 - Cam co, ky quy, ky cc ngan han Co TK 111, 112, 311.

93.600.000 (15.600 x 6.000$) 600.000

Co TK 112.2 : 93.000.000 (15.500x6.000$)

172.150.000 =[10% (100x1.100 x15650)] 172.150.000 200.000

Co TK 112.2 : 15.500 Co TK 515 :

1.457.000.000= ($100.000-$6.000) x 14.400.000=6000x50+94.000x150

(6.000$ x15.600) (6.000$x15.600)

Co TK112.2 : 93.000.000 (6.000$x15.500)

N TK 331 Co TK 144: Co TK 1122 Co TK 515 4.4 4.4.1

1.565.000.000 93.600.000 1.457.000.000

(100.000x15.650) (6.000$x15.600) (94.000$x15.500)

N TK 112 (1122) Theo ty gia thc te

c. N TK 511/ Co TK 3333 (3) N TK 641 N TK 1331 Co TK 1111 15.000.000 1.500.000 16.500.000

(4) a. N TK 1561 / Co TK 632

b. N TK 131(Y) / Co TK 511 158.000.000 = $10.000 x

3.160.000 = 158.000.000 x 2% 316.000 159.000.000 = $10.000 x 15.900 1.000.000

(6) a. N TK 1122 Co TK 515 b. N TK 331(X) N TK 635 Co Co Co TK TK TK 1122 c. N TK 1121

Chi tiet 5111: 50.000.000; 5112: 200.000.000

Chi tiet 5111: 4.000.000; 5112: 16.000.000

N 632 Co 156 Co 154

182.000.000 32.000.000 150.000.000

800.000 700.000 100.000

Chi tiet 621 KS : 800.000

154KS: 8.5840.000; 154KA: 6.590.000;

N 911- XKQKD 26.435.000

(1b). Tong Z cua n hang A: 50.000.000 + 41.571.428 = 91.571.428 N TK 632 91.571.428

B. oi tng tap hp chi ph van tai

Tieu chuan phan x bo cho tng oi tng chu chi ph

So trch trc chi ph sam lop =

3. oi tng va phng phap tnh gia thanh van tai

Tong gia thanh san pham

Chi ph nhien lieu = Con phng tien au ky

Chi ph van tai phat sinh trong ky