Professional Documents
Culture Documents
(AASC)
Mt s lu
khi thc hin kim ton bo co ti chnh
Kim tra cc bo co
Cc th tc cn thit
- Kim tra cc iu chnh trn s k ton v BCTC theo s liu ca kim ton, ca cc c quan c thm quyn (nu c) - i chiu s d u nm trn BCTC nm c kim ton vi s d cui nm trn BCTC nm trc thu thp c. Nu c chnh lch th gii thch nguyn nhn.
AASC 2004
3 5/8/2012
Cc th tc cn thit
AASC 2004
4 5/8/2012
Cc th tc cn thit
Kim tra s hp l gia cc bo co: i chiu s thu cn phi np trn Bng CKT v Bo co tnh hnh thc hin ngha v ngn sch hoc thuyt minh BCTC.
- i chiu ch tiu thu TNDN phi np trong nm gia phn I v phn II ca Bo co kt qu hot ng KD hoc thuyt minh BCTC - i chiu cc ch tiu trn BCTC vi thuyt minh BCTC.
5 5/8/2012
AASC 2004
Cc th tc cn thit
AASC 2004
6 5/8/2012
Cc th tc cn thit
- Kim tra BCTC c c trnh by (v biu mu) theo ng cc qui nh hin hnh khng ? - Phng vn n v v gi nh khi lp BCTC tnh n cc s kin xy ra sau ngy kt thc nin k ton hay cha ?
AASC 2004
7 5/8/2012
Cc th tc cn thit
- Kim tra s hc trn cc bo co TC c kim ton - Lp trang kt lun kim ton da trn kt qu cc cng vic thc hin v thu thp cc bng chng c lin quan
AASC 2004
8 5/8/2012
cc phn hnh
Hng tn kho
Ti sn c nh v cc khon u t Lao ng v tin lng Chi ph
AASC 2004
10 5/8/2012
cc phn hnh
Doanh thu
Thu v cc khon phi np Cc nghip v thanh ton. Ngun vn ch s hu v cc nghip v khc Th qun l
AASC 2004
11 5/8/2012
Phn hnh
Hng tn kho
i vi cc DN sn xut v thng mi th hng tn kho l mt ch tiu rt quan trng trn BCTC. N chnh l ci van iu chnh li l ca mt doanh nghip
13 5/8/2012
Xem xt cc s kin pht sinh sau ngy kho s k ton c lin quan n s d ca hng mua ang i ng trn BCTC. c bit lu n cc l hng nhp theo hp ng ngoi thng.
Thu thp cc bng chng lin quan n hng mua ang i trn ng
AASC 2004
14 5/8/2012
i vi n v ch u t:
Xut kho vt t hay thit b a i lp t ch hch ton chuyn tiu khon trong TK 152; Khi no c quyt ton th mi chuyn gi tr vt t hay thit b vo gi tr cng trnh.
AASC 2004
15 5/8/2012
- Cui nm ti chnh, vt t ny c quyt ton ht vo chi ph trong k: N TK 661/662 C TK 337 - KP QT chuyn nm sau - Sang nm sau khi xut s dng ghi N TK 337 C TK 152
AASC 2004
16 5/8/2012
i vi cc n v xy lp:
i chiu s lng vt t trong d ton cng trnh, hng
mc cng trnh c duyt vi s lng vt t thc t xut ra xy dng cng trnh. - Kim tra gi tr cc khon mc chi ph trn cc chng t thanh ton ca cc i thi cng vi s quyt ton v d ton c giao.
AASC 2004
17 5/8/2012
AASC 2004
18 5/8/2012
Xem xt vic kim k sn phm d dang cui k Phng php nh gi sn phm d dang cui k;
AASC 2004
19 5/8/2012
Vic tnh ton v ghi nhn gi thnh sn phm, Kim tra s hp l gia s liu hch ton v phiu nhp kho thnh phm; Cc bt ton i ng vi N TK 632, c bit l cc n v xy lp.
AASC 2004
20 5/8/2012
AASC 2004
21 5/8/2012
157 Hng gi i bn
AASC 2004
22 5/8/2012
Mt s lu khc
- Thc t > nh mc, phi xc nh nguyn nhn v trch nhim bi thng. Tin bi thng hch ton vo thu nhp khc. - Thc t < nh mc nhng vn m bo cht lng sn phm th ngi thc hin c thng. Tin thng c hch ton vo chi ph SXKD
AASC 2004
23 5/8/2012
Mt s lu khc
Khi kim tra chi ph tiu hao vt t thc t so vi nh mc n v xy dng, nu: (tip theo)
- Gim c quyt nh mc bi thng hoc mc thng - Mc thng khng vt qu gi tr vt t tit kim c trong nm.
AASC 2004
24 5/8/2012
Mt s lu khc
Cng ty c quyn v chu trch nhim x l ngay nhng hng ho tn kho km, mt phm cht, lc hu mt, lc hu k thut, ng, chm lun chuyn thu hi vn.
Cng ty phi thng xuyn r sot, iu chnh nh mc ph hp vi thc t?
AASC 2004
25 5/8/2012
Mt s lu khc
Cng ty phi nh k t chc phn tch chi ph SX, gi thnh SP nhm pht hin nhng khu yu, km trong qun l, nhng yu t lm tng chi ph, gi thnh sn phm c gii php khc phc kp thi.
AASC 2004
26 5/8/2012
Mt s lu khc
Khon hao ht, mt mt sau khi tr phn bi thng do c nhn gy ra c ghi nhn l chi ph SXKD trong k ( TK 632, tuy nhin y khng phi l chi ph tnh thu) Chi ph NVL, NC, Chi ph SX Chung, chi ph t XD, t ch ti sn, ..vt trn mc bnh thng sau khi tr i cc khon thu hi khng c tnh vo gi tr hng tn kho v gi tr ti sn m hch ton N TK 632 C TK 154, 241
AASC 2004
27 5/8/2012
Mt s lu khc
Gi i vi vt t mua ngoi gm gi trn ho n (khng thu VAT) cng chi ph thu mua lin quan trc tip n qu trnh mua vt t. Cc khon chit khu TM, gim tr c tr khi chi ph mua
AASC 2004
28 5/8/2012
Mt s lu khc
NVL mua bng ngoi t phi quy i ra VND theo t gi giao dch thc t BQ lin NH do NHNN cng b ti thi im. Vt t nhp khu v phc v XDCB to TSC ti cc DN c vn TNN c min thu NK, nhng khi bn trn th trng phi truy thu thu NK.
AASC 2004
29 5/8/2012
Mt s lu khc
Nhng vt liu sau y khng phn bit gi tr v thi gian s dng vn hch ton l cng c dng c.
+ Cc gio, vn khun, CC g lp chuyn dng cho XL + Cc loi bao b bn km hng ho c tnh tin ring, + Nhng DC ngh bng thu tinh, snh s; + Qun o giy dp chuyn dng lm vic
AASC 2004
30 5/8/2012
Mt s lu khc
Kim tra cc nghip v pht sinh sau ngy kha s k ton nhm pht hin cc nghip v pht sinh cha hch ton v ngc li Kim tra vic ghi chp v theo di hng ha nhn gi h k gi,..
Mi vt t xut bn u phi np thu GTGT.
AASC 2004
31 5/8/2012
Mt s lu khc
AASC 2004
32 5/8/2012
TSC hu hnh:
TSC loi mua sm: Nguyn gi gm gi mua (tr cc khon gim tr), cc khon thu khng c hon li), cc chi ph lin quan trc tip n vic a TS vo s dng. TSC loi u t XD: Nguyn gi l gi quyt ton cng trnh (giao thu) hoc gi thnh thc t (t lm) v cc chi ph khc c lin quan.
AASC 2004
34 5/8/2012
TSC v hnh:
L gi tr ca khon n phi tr cho bn cho thu khng bao gm khon tin li phi tr cho bn cho thu
AASC 2004
35 5/8/2012
Ti Sn C nh tng
1.
AASC 2004
36 5/8/2012
Ti Sn C nh tng
1.
Chng t: Cc h s u thu hoc cho hng cnh tranh Cc bn sao ti liu k thut Th hoc s theo di chi tit TSC theo mu thng nht.
AASC 2004
37 5/8/2012
Ti Sn C nh tng
2. Trnh t hch ton mt s TH: 2.1 TSC mua di hnh thc trao i: - Trao i 2 TS tng t N TK 211 : GTCL ti sn a i trao i N TK 214 : Gi tr KH C TK 211 : N/gi TS a i trao i
AASC 2004
38 5/8/2012
Ti Sn C nh tng
2. Trnh t hch ton mt s TH:
2.1 TSC mua di hnh thc trao i: - Trao i 2 TS khng tng t
ng thi
TK 211
TK 214
TK 711
TK 131
TS a i
TK 811 TK 333
Gi TTon
VAT
AASC 2004
39 5/8/2012
Ti Sn C nh tng
2. Trnh t hch ton mt s TH: 2.1 TSC mua di hnh thc trao i: - Trao i 2 TS khng tng t
ng thi
TK 131
TK 211
TK 131
TK 111, 112
Gi TS nhn
TK 133
TK 111, 112
Nu phi chi thm tin
TK 131
AASC 2004
40 5/8/2012
Ti Sn C nh tng
2.2 K ton ti sn c ti tr, biu tng. - TSC v hnh:
Khi nhn TS
TK 711 Nhn TS
TK 213
TK 421
TK 111, 112
TK 411
Tng vn phn cn li
AASC 2004
41 5/8/2012
Ti Sn C nh tng
2.3 Lu :
Nu pht hin ti sn tha ngoi bt ton ghi tng TSC cn lu tnh khu hao ti sn b sung.
AASC 2004
42 5/8/2012
Ti Sn C nh gim
1. Th tc chng t gm:
AASC 2004
43 5/8/2012
Ti Sn C nh gim
2. Lu :
Ti sn thiu nu c quyt nh x l ngay th x l lun nu khng th phi hch ton qua TK 1381 x l vo k sau Vic nhng bn ti sn c gi tr nh theo mc quy nh trong iu l cng ty, th Tng gim c, Gim c quyt nh phng thc bn: u gi hoc tho thun. Trng hp bn tho thun th gi bn khng thp hn gi th trng.
AASC 2004
44 5/8/2012
Ti Sn C nh gim
2. Lu :
Vic nhng bn ti sn gn lin vi t phi thc hin theo quy nh ca php lut v t ai.
Trng hp thanh l ti sn bng hnh thc d b, hu b, Tng gim c hoc Gim c cng ty thnh lp Hi ng thanh l thc hin.
AASC 2004
45 5/8/2012
Ti Sn C nh gim
2. Lu :
- mua BH th x l theo hp ng bo him. - Cn thiu c b p bng qu d phng ti chnh, nu vn khng c hch ton tip vo chi ph SXKD trong k.
AASC 2004
46 5/8/2012
Ti Sn C nh gim
2. Lu :
X l tn tht ti sn - Nu do thin tai hoc nguyn nhn bt kh khng, DN khng t khc phc c th lp phng n x l trnh i din ch SH v c quan ti chnh cng cp xem xt gii quyt.
- Cng ty c trch nhim x l kp thi cc khon tn tht ti sn, nu khng x l th HQT, Tng gim c, Gim c phi chu trch nhim nh trng hp bo co khng trung thc tnh hnh ti chnh.
AASC 2004
47 5/8/2012
Ti Sn C nh gim
2. Lu :
Kim k ti sn Kt thc nm; chia, tch, sp nhp, hp nht, chuyn i; thin tai, ch ho...... th: - Phi t chc kim k, xc nh s lng ti sn (TSC v T di hn, TSL v u t ngn hn), - Phi i chiu cc khon cng n phi thu, phi tr - Ti sn tha, thiu, n khng thu hi c, n qu hn cn xc nh r nguyn nhn, trch nhim v mc bi thng.
AASC 2004
48 5/8/2012
Tt c TSC hin c ca cng ty u phi trch khu hao, gm c TSC khng cn dng, ch thanh l, tr nhng TSC thuc cng trnh phc li cng cng, nh . TSC tng hoc gim ngy no th trch hoc thi khng trch KH t ngy (t 1/1/2004).
AASC 2004
49 5/8/2012
TSC c hnh thnh thng qua XDCB nu i vo s dng m cha c quyt ton cn ghi tng nguyn gi theo gi tm tnh trch KH TSC thu TC phi theo di, qun l, s dng v tnh KH nh i vi TSC thuc s hu ca DN
AASC 2004
50 5/8/2012
Thi gian s dng ca tng TSC c p dng thng nht trong nm ti chnh. Li vay lin quan n qu trnh hnh thnh TSC c vn ho (Lu phi tnh KH c phn ny nu KTV pht hin c).
AASC 2004
51 5/8/2012
KH TSC c coi l CP hp l khi TS phi c y ho n chng t hp php chng minh thuc quyn s hu ca DN v trch KH ng quy nh Khu hao TSC dng trong SXKD hch ton vo chi ph kinh doanh; khu hao TSC cha dng, khng cn dng, ch thanh l hch ton vo chi ph khc.
AASC 2004
52 5/8/2012
Mc trch khu hao ti thiu xc nh theo thi gian s dng ti a quy nh Quyt nh 206/2003/Q-BTC. Khng khng ch mc khu hao ti a. (Khc Lut thu
TNDN)
Tng gim c hoc gim c cng ty quyt nh mc trch khu hao c th nhng khng c thp hn mc khu hao ti thiu.
AASC 2004
53 5/8/2012
- TSC phc li
- TSC khu hao ht gi tr nhng vn ang s dng
AASC 2004
54 5/8/2012
Mt s vn cn lu
Trng hp quyn s dng t c mua cng vi nh ca, vt kin trc trn t th gi tr quyn s dng t phi c xc nh ring bit v ghi nhn l TSC v hnh. Ti sn ht khu hao vn s dng, khi sa cha, nu xt thy chi ph sa cha p ng tiu chun ghi nhn TSC th hch ton tng TSC, nu khng th ghi nhn vo chi ph trong k m n PS.
AASC 2004
55 5/8/2012
Mt s vn cn lu
AASC 2004
56 5/8/2012
Mt s vn cn lu
Cn ch phn bit SCL v nng cp TSC + SCL: l duy tu, bo dng, sa cha nhng h hng pht sinh nhm khi phc nng lc sn xut bnh thng ca TSC. + Nng cp: l hot ng nhm ko di thi gian s dng, nng cao nng sut, tnh nng tc dng ca TSC nh ci to, XL, trang b b sung thm cho TSC.
AASC 2004
57 5/8/2012
Mt s vn cn lu
Trng hp chi SCL c gi tr ln v lin quan n nhiu k SX, KD khi cng vic SCL hon thnh th:
N TK 335 ( trch trc) N TK 242 (Phn b dn) C TK 241
Chi ph SCL i vi TSC c th theo chu k c trch trc vo chi ph theo d ton chi, thi im trch l cui nm ti chnh.
58 5/8/2012
AASC 2004
Cc khon u t
Kim tra i chiu cc chng t k ton c lin quan, cc giy t chng nhn quyn s hu v gi tr u t.
Tnh li li l do thanh l, nhng bn hay chit khu cc khon u t. Gi th xc nhn vi bn th 3 v cc chng khon ang c gi, hay v gi tr khon u t, li sut, c tc s c nhn v thi gian o hn ...vv
AASC 2004
59 5/8/2012
Cc khon u t
Cng ty khng c u t hoc gp vn vo cc DN m ngi qun l, iu hnh hoc ngi s hu chnh l v hoc chng, b, m, con, anh, ch em rut ca thnh vin HQT, Ban kim sot, Ban Gim c v k ton trng cng ty .
AASC 2004
60 5/8/2012
Cc khon u t
a) i vi cc d n thnh lp cc cng ty nh nc c cng lnh vc, ngnh ngh, a bn th: - HQT c quyt nh nhng d n c gi tr t 50% tng gi tr ti sn trn BCTC ca cng ty c cng b ti qu gn nht tr xung
AASC 2004
61 5/8/2012
Cc khon u t
- Gim c (i vi cng ty khng c HQT) quyt nh u t vi cc d n c gi tr t 30% tng gi tr ti sn trn BCTC ca DN c cng b ti qu gn nht tr xung b) Cc d n khng thuc hai loi trn phi trnh i din ch s hu quyt nh
AASC 2004
62 5/8/2012
Phn hnh
Cc vn cn xem xt
Kim tra n gi tin lng Kim tra Doanh thu, thi gian lao ng hoc khi lng sn phm dng tnh lng Kim tra cch tnh lng v cc khon theo lng Xem xt k hoch ti chnh v quy ch tr lng
AASC 2004
64 5/8/2012
Lng ti thiu DNNN: 290.000/thng (T 1/10/2005 l 350.000/thng) Qu lng c giao trn c s g? (DT, sn lng, thi gian). Nu n gi giao trn DT hoc sn lng tng loi sn phm th cn kim tra k DT, sn lng ca tng loi . Nu DN khng hon thnh KH li nhun th qu lng s c iu chnh gim m bo li nhun thc hin ti thiu phi bng so vi li nhun KH
AASC 2004
65 5/8/2012
n gi lng tnh trn DT thun t hot ng kinh doanh khng bao gm doanh thu ti chnh, thu nhp khc v doanh thu lun chuyn ni b. Lm thm gi ngy bnh thng c tr t nht bng 150% ca tin lng gi lm vic bnh thng.
AASC 2004
66 5/8/2012
Lm thm gi vo ngy ngh, l, tt c tr t nht 200% ca tin lng gi lm vic bnh thng. Lm m t nht c tr thm 30% tin lng lm vic bnh thng. i vi cc khon thanh ton lng, ph cp lm thm gi, lm m cn c vn bn ngh, bng chm cng, cch tnh v ch k ngi nhn tin.
AASC 2004
67 5/8/2012
i vi DN hng lng theo n gi trn DT th khi kim ton xc nh DT thay i cn iu chnh chi ph tin lng, KPC i vi cc sng lp vin trc tip tham gia iu hnh SXKD, dch v th c hch ton tin lng vo chi ph.
AASC 2004
68 5/8/2012
Ph cp c hi cho lao ng khng c chi bng tin Cc khon theo lng cn lu kim tra cch tnh ton s ghi nhn vo chi ph, s ghi nhn phi thu ngi lao ng v thu thp bng chng Kim tra cch phn b chi ph tin lng cho cc b phn
AASC 2004
69 5/8/2012
Mt s ch
Khng c tnh vo chi ph tin lng cc khon sau: Tin lng, tin cng ca ch DN t nhn, ch h c th SX, KD, dch v. Tin lng, tin cng ca cc sng lp vin cng ty (HQT DN lin doanh, DN c phn) m h khng tham gia iu hnh sn xut, kinh doanh dch v.
AASC 2004
70 5/8/2012
AASC 2004
71 5/8/2012
AASC 2004
72 5/8/2012
Mc trch lp qu t 1% - 3% trn qu lng lm c s ng BHXH ca DN. c hch ton vo chi ph ti thi im kha s lp BCTC nm. TH qu khng chi tr cp mt vic lm trong nm th phn thiu c hch ton vo 642 trong k.
chi ph
AASC 2004
73 5/8/2012
c bi dng thm 1 ln sau khi sinh con ln 1, ln 2 khng qu 300.000 (TP, Th x, TTrn) v khng qu 500.000 (cc a phng khc).
Lu : Ch p dng cho cc DN c t 10 - 100 lao ng v lao ng n t 50% tr ln; hoc DN s dng >100 lao ng v lao ng n t 30% tr ln
AASC 2004
74 5/8/2012
Phn hnh
Chi ph
Ni dung chi ph
1. Chi ph li vay:
Li sut huy ng vn thc hin theo li sut th trng. Ring trng hp vay vn trc tip ca c nhn, t chc kinh t th li sut vay ti a khng vt qu li sut th trng ti thi im vay vn.(Lut thu TNDN khng vt qu 1,2 ln mc li sut cho vay ca NHTM c giao dch)
AASC 2004
76 5/8/2012
Ni dung chi ph
1. Chi ph li vay:
Tr li tin vay gp vn php nh, vn iu l v tr li vt mc quy nh khng c coi l chi ph hp l xc nh thu nhp chu thu. Cn ch vic tnh li phi c thc hin theo s ngy trong thng ch khng tnh theo thng.
AASC 2004
Ni dung chi ph
1. Chi ph li vay:
V d:
Ngy 1/3 DN vay ngn hng 300 tr, tin vay c chuyn thng cho nh cung cp nhp thit b; theo hp ng: thi gian vay l 2 nm, li sut 1%/thng v c tr hng thng. Ngy 19/6 thit b lp t xong v i vo s dng; DN hch ton vo chi ph tin li vay trong nm l 30,5 triu.
Yu cu: lp bt ton iu chnh.
AASC 2004
78 5/8/2012
Ni dung chi ph
1. Chi ph li vay:
Li gii Thi gian t 1/3 n 19/6 l: - Thng 3: 30 ngy - Thng 4: 30 ngy - Thng 5: 31 ngy - Thng 6: 19 ngy Cng: 110 ngy Li vay tnh vo gi tr thit b l: (300x110)/30 x 1% =11triu iu chnh: N TK 211: 11tr. C TK 421: 11tr.
AASC 2004
79 5/8/2012
Ni dung chi ph
1. Chi ph li vay:
Khi kim ton chi ph li vay cn ch : + Kim tra hp ng vay vn v vic tr li vay khng nh cc khon li vay khng vt qu mc li sut cho php + Kim tra cc phiu tnh li ln cui cng cho tng khon vay khng nh chi ph li vay c thc hin theo ng nguyn tc chia ct nin .(tnh ht thng 12)
AASC 2004
80 5/8/2012
Ni dung chi ph
2. Chi ph d phng:
- Hng tn kho m gi thun c th thc hin c < gi ang hch ton trn s k ton. - Cc chng khon do DN u t b gim gi so vi gi ang hch ton trn s k ton. - Cc khon n phi thu kh i.
AASC 2004
81 5/8/2012
Ni dung chi ph
2. Chi ph d phng:
- Hng tn kho m gi tr thun c th thc hin c < gi ang hch ton trn s k ton. - C ha n, chng t theo quy nh ca BTC hoc cc bng chng v gi vn hng tn kho. - Thuc quyn s hu ca doanh nghip.
AASC 2004
82 5/8/2012
Ni dung chi ph
2. Chi ph d phng: iu kin lp d phng i vi HTK: - Vic trch lp hng tn kho cn phi cn c vo mc ch d tr hng tn kho. + Khng trch lp d phng cho hng tn kho d tr bn theo cc hp ng khng th hu b + Khng trch lp d phng cho hng tn kho d tr SX nu gi bn ca sn phm do chng gp phn cu to nn > hoc = gi thnh SX ca SP.
AASC 2004
83 5/8/2012
Ni dung chi ph
2. Chi ph d phng: iu kin lp d phng gim gi chng khon - L CK ca DN c u t theo quy nh ca Php Lut. - c t do mua bn trn th trng - C gi th trng gim so vi gi ang hch ton trn s
AASC 2004
84 5/8/2012
Ni dung chi ph
2. Chi ph d phng: - Lp d phng u t chng khon di hn:
+ i vi cc khon vn ca TCT u t vo cng ty thnh vin hoc ca TCT, cng ty u t vo cc DN khc phi trch lp d phng nu DN m cng ty u t b l (tr trng hp l theo k hoch c xc nh trong phng n KD trc khi u t).
Vn u t ca cng ty
Mc trch
S l trong nm ca DN c vn u t ca cng ty
x
Vn gp thc t ca cc bn ti DN
85 5/8/2012
AASC 2004
Ni dung chi ph
2. Chi ph d phng: - Lp d phng u t chng khon di hn:
Mc trch ti a cho mi khon u t di hn bng s vn u t. n thi im kho s k ton ca nm sau, nu DN m cng ty u t vn c li hoc gim l th cng ty phi hon nhp mt phn hoc ton b s trch d phng vo doanh thu ti chnh.
AASC 2004
86 5/8/2012
Ni dung chi ph
2. Chi ph d phng: iu kin d phng i vi NPTK: - Phi c tn, a ch, chng t gc hoc xc nhn ca ngi n v s tin cn n cha tr, - N phi thu qu hn thanh ton ghi trn hp ng kinh t, cc kh c vay n hoc cc cam kt n. - N phi thu cha n thi hn thanh ton nhng khch n lm vo tnh trng ph sn hoc ang lm th tc gii th.
AASC 2004
87 5/8/2012
Ni dung chi ph
2. Chi ph d phng: iu kin d phng i vi NPTK: - Mc trch lp d phng nh sau: + 30% gi tr i vi khon n phi thu qu hn di 1 nm. + 50% gi tr i vi khon n phi thu qu hn t 1 nm n di 2 nm. + 70% gi tr i vi khon n phi thu qu hn t 2 nm n di 3 nm.
AASC 2004
88 5/8/2012
Ni dung chi ph
2. Chi ph d phng: Lp d phng n phi thu kh i: - Cc khon n qu hn t 3 nm tr ln phi x l nh n phi thu khng c kh nng thu hi. - Khon n phi thu khng c kh nng thu hi th khng trch lp d phng v x l theo quy nh hin hnh ca nh nc v qun l, x l n tn ng.
AASC 2004
89 5/8/2012
Ni dung chi ph
2. Chi ph d phng: Lp d phng n phi thu kh i: + + + N tn ng c x l nh sau:(TT85/2002/TT-BTC) Dng ngun d phng b p Nu khng c hch ton vo chi ph hot ng KD Nu hch ton vo chi ph hot ng KD 2 nm lin tip m DN b l khng c kh nng b p v khng thuc TH gii th ph sn th lp h s bo co c quan c thm quyn xem xt quyt nh gim vn nh nc ti DN
AASC 2004
90 5/8/2012
Ni dung chi ph
2. Chi ph d phng:
- X l d phng:
+ Nu DP phi trch nm KH > DP nm trc th trch thm phn chnh lch. * DP gim gi hng tn kho hch ton vo CP 632, * DP n phi thu kh i c hch ton vo CP 642 * DP gim gi CK u t hch ton vo CP 635. + Nu DP phi trch nm KH < DP nm trc th hon nhp phn chnh lch v ghi gim chi ph trch
AASC 2004
91 5/8/2012
Ni dung chi ph
2. Chi ph d phng: - X l xo n phi thu kh i
AASC 2004
Ni dung chi ph
2. Chi ph d phng: - Cc lu khc
Tnh ton v xc nh s d phng phi trch, s trch, s hon nhp Xem xt v thu thp cc bng chng v vic trch v x k cc khon d phng.
AASC 2004
93 5/8/2012
Ni dung chi ph
3. Mt s ch :
Mt s khon chi sau c ghi nhn l chi ph hp l hp l: + Cc khon chi mua v s dng cc ti liu k thut, bng sng ch, nhn hiu thng mi.... c phn b dn vo CP kinh doanh
AASC 2004
Ni dung chi ph
3. Mt s ch :
- Trch trc vo chi ph m thc t khng chi ht tr trng hp c php. - Cc khon vi phm lut giao thng, ch ng k KD, pht vay n qu hn, pht vi phm ch k ton, pht vi phm v thu v cc khon khc.
AASC 2004
95 5/8/2012
Ni dung chi ph
3. Mt s ch :
- Chnh lch chi tin pht > thu tin pht v vi phm HKT.(Ngc li a vo TN chu thu) - Cc khon chi vt qu nh mc quy nh . - .....
AASC 2004
96 5/8/2012
Ni dung chi ph
3. Mt s ch :
i vi hot ng kinh doanh xy lp ch p dng phng php k ton hng tn kho theo phng php k khai thng xuyn, khng p dng phng php kim k nh k. Kim tra k cc chi phi mua ngoi, cc chi ph hon tm ng, chi ph phn b v cc tiu thc phn b
AASC 2004
97 5/8/2012
Phn hnh
Doanh thu
Doanh thu
L thi im cng ty chuyn giao quyn s hu hng ho, sn phm; hon thnh vic cung cp dch v cho ngi mua; hon thnh hp ng hoc xut ho n bn hng. i vi hng ho sn phm bn thng qua i l, doanh thu c xc nh khi hng ho gi i l c bn.
AASC 2004
99 5/8/2012
Doanh thu
Li cho vay, li tin gi, li u t tri phiu, tn phiu, li bn hng tr chm, tr gp, tin bn quyn... xc nh theo thi gian ca hp ng cho vay, cho thu, bn hng hoc k hn nhn li. C tc, li nhun c chia xc nh khi c ngh quyt hoc quyt nh chia.
AASC 2004
100 5/8/2012
Doanh thu
Li chuyn nhng vn, li bn ngoi t, chnh lch t gi pht sinh trong k ca hot ng kinh doanh xc nh khi cc giao dch hoc nghip v hon thnh; Chnh lch t gi do nh gi li n phi thu, n phi tr v s d ngoi t xc nh khi bo co ti chnh cui nm.
AASC 2004
101 5/8/2012
Doanh thu
i vi hng ho bn tr gp th tnh vo doanh thu theo gi bn tr mt ln ( khng bao gm li tr chm) i vi ti sn cho thu thu tin trc nhiu nm, doanh thu tng nm phn b theo s nm cho thu. Doanh thu v hot ng u t chng khon l s tin li nhn c cc k mua chng khon v li bn chng khon
AASC 2004
102 5/8/2012
Doanh thu
(3)
TK 121, 221
(2)
(4)
TK 635 (5)
TK 111,112,141...
(1) mua CK
(2)
Nhn li bng TP, c phiu, tn phiu (3) Nhn li cc k mua CK v Li bn CK (4) Li dn tch trc lc mua v tr gi vn CK bn (5) L v bn CK
103 5/8/2012
AASC 2004
Doanh thu
DT tiu th tiu dng ni b khc (1) i vi hng ho, dch v s dng biu tng, tiu dng cho ni b, doanh thu tnh theo gi thnh SX hoc gi vn hng ho, dch v. (2) DT hng ho, dch v tiu dng khng phc v cho SXKD hay cho hot ng SXKD khng thuc din chu thu hoc thu VAT trc tip th phi xc nh thu VAT.
AASC 2004
104 5/8/2012
Doanh thu
i vi sn phm hng ho, dch v dng trao i, doanh thu tnh theo gi bn ca sn phm, hng ho, dch v nhn v. i vi sn phm giao khon trong nng, lm trng, DT l s tin phi thu trong hp ng. Trng hp thu bng sn phm th ch tnh DT sau khi bn sn phm.
AASC 2004
105 5/8/2012
Doanh thu
i vi sn phm xy lp thi cng trong nhiu nm, DT l gi tr phi thu tng ng vi khi lng cng vic, hng mc cng trnh hon thnh trong nm c chp nhn thanh ton. Doanh thu pht sinh trong k c khch hng chp nhn thanh ton c ho n, chng t hp l theo quy nh hin hnh.
AASC 2004
106 5/8/2012
Doanh thu
Doanh thu phi hch ton bng ng Vit Nam, trng hp thu bng ngoi t phi quy i theo t gi ca ngn hng ni DN m ti khon giao dch. Lu khi kim tra doanh thu cc hot ng dch v khc c mt s n v ghi nhn theo s b tr phn thu v phn chi (s li gp)
AASC 2004
107 5/8/2012
Doanh thu
AASC 2004
108 5/8/2012
Doanh thu
AASC 2004
109 5/8/2012
Phn hnh
111 5/8/2012
AASC 2004
112 5/8/2012
AASC 2004
- Khi bn hng ha, dch v thuc i tng khng chu thu GTGT; bn cho i tng c min thu; bn vng, bc, qu, ngoi t phi s dng ha n GTGT, phi gch b dng thu sut v s thu GTGT v ghi r l do
AASC 2004
114 5/8/2012
AASC 2004
115 5/8/2012
AASC 2004
116 5/8/2012
Nu xut sn phm, hng ho phc v cho SXKD khng chu thu GTGT hoc dng lm qu tng hoc tr thay lng cho nhn vin th phi pht hnh ho n nh bn hng ho cho khch hng; phi tnh thu theo gi bn sn phm tng ng ti thi im pht sinh.
AASC 2004
117 5/8/2012
Kim tra cc bt ton loi tr hoc ghi b sung thu GTGT ca cc k trc, tm hiu r l do
AASC 2004
118 5/8/2012
AASC 2004
119 5/8/2012
AASC 2004
120 5/8/2012
2. Thu TNDN - Cng ty ch c chuyn l khi ng k chuyn l vi c quan thu - Xem xt cc Bin bn Ban gim c, Bin bn hi ng qun tr v Bin bn i hi c ng xc nh vic phn chia li nhun
AASC 2004
121 5/8/2012
122 5/8/2012
AASC 2004
123 5/8/2012
AASC 2004
124 5/8/2012
AASC 2004
125 5/8/2012
AASC 2004
126 5/8/2012
AASC 2004
127 5/8/2012
AASC 2004
128 5/8/2012
AASC 2004
129 5/8/2012
AASC 2004
130 5/8/2012
AASC 2004
131 5/8/2012
AASC 2004
132 5/8/2012
AASC 2004
133 5/8/2012
AASC 2004
+ Chi ph o to nhn vin tr cho c s o to, chi v my bay v php ca ngi nc ngoi
135 5/8/2012
AASC 2004
AASC 2004
136 5/8/2012
AASC 2004
137 5/8/2012
- Nu gp vn vo cc DN lin doanh bng cc ngun ti nguyn th n v khng phi np thu ti nguyn i vi s ti nguyn ny.
- Nu c thu s dng t nng nghip cn xc nh r s din tch v hng t chu thu v s khng chu thu
AASC 2004
138 5/8/2012
Phn hnh
DN c xy dng v ban hnh quy ch qun l cc khon n phi thu, phn cng v xc nh r trch nhim ca tp th, c nhn trong vic theo di, thu hi, thanh ton cc khon cng n khng C m s theo di cc khon n theo tng i tng n; thng xuyn phn loi cc khon n (n lun chuyn, n kh i, n khng c kh nng thu hi), n c thu hi n khng?
AASC 2004
140 5/8/2012
DN c quyn bn cc khon n phi thu theo quy nh ca php lut, gm c n phi thu trong hn, n phi thu kh i, n phi thu khng i c thu hi vn. Gi bn cc khon n do cc bn t tho thun. N khng c kh nng thu hi, DN c trch nhim x l. S n khng c kh nng thu hi sau khi tr tin bi thng c b p bng khon d phng n phi thu kh i, qu d phng TC. Nu cn thiu, th hch ton vo chi ph KD.
AASC 2004
141 5/8/2012
N khng c kh nng thu hi sau khi x l vn phi theo di trn ti khon ngoi bng CKT v t chc thu hi. S tin thu hi c hch ton vo thu nhp khc. HQT, Tng gim c, Gim c c trch nhim x l kp thi cc khon n phi thu kh i, n khng thu hi c.
AASC 2004
142 5/8/2012
Lu : Nu khng x l kp thi th HQT, Tng gim c hoc Gim c chu trch nhim nh bo co khng trung thc tnh hnh ti chnh ca cng ty. Nu dn n tht thot vn ca Nh nc th phi chu trch nhim trc i din ch s hu.
AASC 2004
143 5/8/2012
2. cc khon N phi tr
i vi DN Nh nc:
M s theo di y cc khon n phi tr gm c li phi tr; Thanh ton cc khon n phi tr theo ng thi hn cam kt. Hng thng, phi nh gi, xc nh kh nng thanh ton n theo cc h s thanh ton n quy nh; Pht hin sm tnh hnh kh khn trong thanh ton n c gii php khc phc kp thi khng pht sinh cc khon n qu hn;
AASC 2004
144 5/8/2012
2. cc khon N phi tr
i vi DN Nh nc:
a/ i vi DN ang hot ng th ton b chnh lch t gi (k c vay u t) c hch ton vo chi ph hoc doanh thu HTC. Nu DN b l th phn b mt phn cho nm sau, nhng mc phn b ti thiu phi bng CLTG cc khon n n hn phi tr.
AASC 2004
145 5/8/2012
2. cc khon N phi tr
i vi DN Nh nc: b/ i vi DN ang u t, cha KD: - Chnh lch t gi c phn nh lu k trn bng CKT; - khi hon thnh u t c kt chuyn ton b vo chi ph hoc DT ti chnh ca nm KD u tin; nu b l th phn b ti a l 5 nm .
AASC 2004
146 5/8/2012
3. Cc lu khc
Tin vay n v c theo di chi tit c s tin vay, li vay, s tr (gc v li vay), s cn phi tr theo tng i tng cho vay, theo tng kh c vay khng. Kim tra cc hp ng vay, cc kh c vay n: Thu thp ghi chp ton b cc thng tin nh mc ch vay, s tin vay, thi gian vay, thi gian tr n, li sut vay, gii xc nhn s d tin vay......
AASC 2004
147 5/8/2012
3. Cc lu khc
Vay bng ngoi t, hoc tr n vay bng ngoi t c theo di chi tit gc ngoi t ring v c quy i ngoi t ra VND khng. Cui nin k ton, s d cc khon vay bng ngoi t c c nh gi li theo t gi thc t khng.
AASC 2004
148 5/8/2012
3. Cc lu khc
K ton TSC thu ti chnh
TK 111, 112
Tr trc hn TK 315
TK 342
TK 211
Nguyn gi
TK 133
Khi tr (1) VAT - nu c TK 635, 642
AASC 2004
3. Cc lu khc
K ton cc khon vay n bng ngoi t
TK 413 (2) TK 311, 315, 341,342 (1) TK 413
(1) Nu t gi trn s < t gi bnh qun lin NH cui k (2) Nu t gi trn s > t gi bnh qun lin NH cui k
150 5/8/2012
AASC 2004
3. Cc lu khc
n v c m s theo di chi tit tng khon n phi thu, phi tr theo tng i tng khng.
n v c kim tra, i chiu cc khon cng n v c xc nhn bng vn bn vi khch n v ch n khng, cn i chiu v thu thp
AASC 2004
151 5/8/2012
3. Cc lu khc
n v c b tr s d N, d C ca mt ti khon thanh ton c tnh cht lng tnh khi lp BCTC khng.
Cng n ca mt i tng v n ni b c c b tr khng Vic thc hin xa n m bo cc iu kin v bng chng thc hin cha
AASC 2004
152 5/8/2012
Phn hnh
Cc vn cn xem xt
AASC 2004
154 5/8/2012
i vi DN nh nc:
a) B p l nm trc theo quy nh ca Lut thu thu nhp doanh nghip b) Np thu thu nhp doanh nghip c) S cn li c phn phi nh sau:
AASC 2004
155 5/8/2012
i vi DN nh nc:
C1- Chia li cho cc thnh vin gp vn lin kt C2- B p khon l ca cc nm trc ht thi hn c tr vo li nhun trc thu;
C3- Trch 10% vo qu d phng ti chnh; khi s d qu bng 25% vn iu l th khng trch na;
AASC 2004
156 5/8/2012
i vi DN nh nc:
C4- Trch lp cc qu c bit theo t l c nh nc quy nh i vi cng ty c th phi trch lp. C5- S cn li c phn phi theo t l gia vn nh nc u t ti cng ty v vn cng ty t huy ng bnh qun trong nm.
AASC 2004
157 5/8/2012
Vn cng ty t huy ng bnh qun trong nm tnh bng tng s d vn huy ng cui mi qu chia cho 4 qu
AASC 2004
158 5/8/2012
AASC 2004
159 5/8/2012
AASC 2004
160 5/8/2012
c) S li nhun cn li c phn phi vo qu KTPL ca cng ty. Mc trch vo mi qu do HQT hoc Gim c cng ty quyt nh sau khi tham kho kin ca BCH Cng on
AASC 2004
161 5/8/2012
i din ch s hu quyt nh t l trch c th vo cc qu TPT v qu khen thng BQL iu hnh cng ty trn c s ngh ca HQT hoc Gim c DN. Nhng DN hot ng trong lnh vc c quyn c trch khng qu 3 thng lng thc hin cho 2 qu KTPL. S li nhun cn li sau khi trch qu KTPL c b sung vo qu TPT ca cng ty.
162 5/8/2012
AASC 2004
- Trong 2 nm lin k t khi c li nu phn phi li nhun nh trn m 2 qu KTPL khng t 2 thng lng thc t th c gim phn trch qu TPT m bo 2 thng lng cho 2 qu ny.
- Mc gim ti a bng ton b s trch qu TPT trong k phn phi li nhun nm .
AASC 2004
163 5/8/2012
AASC 2004
164 5/8/2012
AASC 2004
165 5/8/2012
Mc ch S dng cc qu
1. Qu d phng ti chnh: a) B p nhng tn tht, thit hi v ti sn, cng n khng i c xy ra trong qu trnh KD;
166 5/8/2012
Mc ch S dng cc qu
3. Qu khen thng: a) Thng cui nm hoc thng k (Cn c kn cng on) b) Thng t xut cho nhng c nhn, tp th trong DN c) Thng cho nhng c nhn v n v ngoi DN c ng gp nhiu cho cng ty. (Mc thng do Tng gim c hoc Gim c quyt nh).
AASC 2004
167 5/8/2012
Mc ch S dng cc qu
4. Qu phc li: a) u t xy dng hoc sa cha cc cng trnh phc li b) Chi cho cc hot ng phc li cng cng ca tp th CNV, phc li x hi; c) Gp mt phn vn TXD cc cng trnh phc li chung trong ngnh, hoc vi cc n v khc theo hp ng;
AASC 2004
168 5/8/2012
Mc ch S dng cc qu
4. Qu phc li: d) Dng mt phn tr cp kh khn t xut cho ngi lao ng k c nhng TH v hu, mt sc, lm vo hon cnh kh khn, khng ni nng ta, hoc lm cng tc t thin x hi. (Vic s dng qu phc li do HQT hoc Gim c quyt nh sau khi tham kho kin ca cng on).
AASC 2004
169 5/8/2012
Mc ch S dng cc qu
AASC 2004
170 5/8/2012
Mc ch S dng cc qu
3. Lu :
Vic s dng cc qu ni trn phi thc hin cng khai theo quy ch cng khai ti chnh, quy ch dn ch c s v quy nh ca Nh nc. DN ch c chi cc qu KTPL, qu thng BQL iu hnh sau khi thanh ton cc khon n v cc ngha v TS khc n hn phi tr. Cc loi hnh DN khc phn phi li nhun theo iu l Cng ty.
171 5/8/2012
AASC 2004
Ngun vn ch s hu
TCT khng c iu chuyn ti sn ca cng ty thnh vin hch ton c lp, cng ty TNHH nh nc mt thnh vin theo phng thc khng thanh ton; TCT khng c trc tip rt vn u t vo cc cng ty m TCT l i din ch SH v cc DN khc.
AASC 2004
172 5/8/2012
Ngun vn ch s hu
Vic rt vn TCT ch c thc hin thng qua phng thc bn li cho c nhn, php nhn khc
TCT ch c trc tip rt vn khi t chc li hoc iu chnh vn iu l ca cc cng ty thnh vin c lp, nhng phi m bo vn iu l v kh nng thanh ton ca cc cng ty ;
AASC 2004
173 5/8/2012
Phn hnh
th qun l
Th qun l
Ni dung
Th no l th qun l Mc tiu ca Th qun l Ngun thng tin cho Th qun l Ni dung ca Th qun l Nhng vn cn c cp Quy trnh son tho Kt cu ca mt Th qun l Ch
AASC 2004
175 5/8/2012
Th qun l
Th no l th qun l
L vic cc kim ton vin bo co cc vn tm ra
trong qu trnh kim ton c lin quan n h thng k ton hay h thng kim sot ni b ca doanh nghip v c yu cu bo co mt s trong cc vn ny vi khch hng.
AASC 2004
176 5/8/2012
Th qun l
Mc tiu ca th qun l
AASC 2004
177 5/8/2012
Th qun l
Ngun thng tin
Th qun l nm trc Ghi ch lu li trong cuc kim ton v nhng vn cn tn ti trn giy lm vic
AASC 2004
178 5/8/2012
Th qun l
Ni dung
AASC 2004
179 5/8/2012
Th qun l
Ni dung
(Tip theo)
AASC 2004
180 5/8/2012
Th qun l
Cch hnh vn
AASC 2004
181 5/8/2012
Th qun l
Cch hnh vn
Kho lo
AASC 2004
182 5/8/2012
Th qun l
Cch hnh vn
Thc t
Trm nghe
khng bng mt thy
AASC 2004
183 5/8/2012
Th qun l
Cch hnh vn
a th lon tm
Ni di -> Ni dai -> Ni di
184 5/8/2012
AASC 2004
Th qun l
Nhng vn c cp
V nhng vn khc nh: Cu trc ti chnh Thng tin qun l Cng ngh thng tin .........
AASC 2004
185 5/8/2012
Th qun l
Quy trnh son tho
Do tt c cc thnh vin trong nhm kim ton thc hin (cc phn)
AASC 2004
186 5/8/2012
Th qun l
Quy trnh son tho (Tip theo) c cc cp sot xt r sot trc khi gi khch hng
AASC 2004
187 5/8/2012
Th qun l
Kt cu Th qun l Th qun l thng gm 2 phn:
Phn I: Th ng ca Gim c Cng ty Kim ton gi ti Ban Gim c doanh nghip c kim ton, hoc cp cao hn thch hp. Phn II: M t v tng s kin c th m Doanh nghip cn hon thin theo tng ni dung
AASC 2004
188 5/8/2012
Th qun l
Kt cu phn II Th qun l
1. Kim tra: Nu tnh hnh hin trng thc t cha thc hin ng Quy nh. nh hng: Tng vn cha ng nh hng nh th no kin KTV: a ra khuyn ngh hoc xut v vn nu. kin ca DN: Xc nhn hay bnh lun ca DN v vn nu ra cng nh cc xut ca KTV.
2. 3.
4.
AASC 2004
189 5/8/2012
Th qun l
Ch
TQL l mt phn ca kt qu kim ton nhng khng nht thit phi nh km vi BCKT .
TQL khng i hi gi tr php l, doanh nghip khng bt buc phi thc hin cc xut ny.
TQL gi cho Ban Gim c v ch lu hnh ni b.
AASC 2004
190 5/8/2012
Xin cm n!