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Chng 3Tnh gi cc i tng k ton
Mc ch1.Hiu c khi nim v v tr ca phng php tnh gi
trong h thng cc phng php k ton
2. Hiu r cc nguyn tc v qui nh v tnh gi cc itng k ton3. Hiu r ni dung v trnh t tnh gi cc i tng k ton4. Bit vn dng tnh gi cc i tng k ton ch yu
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Bi c
Chng 3
Phan Th Minh L. 2006. Bi ging Nguyn l kton.
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Khi nim phng php tnh gi
Khi nimThng tin v kim tra s hnh thnh v pht sinhchi phXc nh gi tr ghi s ca ti sn
Ti sao cn tnh gi?- Phn nh v kim tra bng thc o tin t
- Tnh ton chi ph- Xc nh kt qu, hiu qu kinh doanh
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Phng php tnh gi trong h thng cc phngphp k ton
TH-C
Chng t
Ti khonTnh gi
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Nguyn tc ca phng php tnh gi
Yu cu ca tnh gi- Chnh xc- Thng nht
Nguyn tc tnh gi- Xc nh i tng tnh gi ph hp- Phn loi chi ph hp l- La chn tiu thc phn b chi ph thch hp
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Cng thc phn b chi ph
Mc chiph phnb chotng i
tng
Tng chi phphi phn b
Tng tiu thc
phn b
Tiuthc
phn bcho tng
i
tng
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Cc nhn t nh hng n tnh gi
Gi thuyt hot ng lin tc v nguyn tc gigc
Nguyn tc c s dn tch Nguyn tc nht qun Nguyn tc thn trng Nguyn tc ph hp Nguyn tc trng yu nh hng ca mc gi chung Yu cu qun l trong ni b doanh nghip
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Ni dung v trnh t tnh gi ti sn mua vo
Ni dung: lu (tin, phi thu ...)Trnh t tnh gi
Bc 1: Xc nh tr gi ti sn mua voBc 2: Tp hp chi ph thu muaBc 3: Tng hp chi ph v tnh gi ban u/githc t ca ti sn
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Cng thc tnh gi ti sn mua vo
Gi Gi mua Gim gi Chi phthc t gm c hng mua thu muaca thu khng chit khu titi sn hon li thng mi sn
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M hnh tnh gi vt liu, cng c, hng ho mua vo
Tr gi mua vo Chi ph thu mua
Gi mua Cng cc Chi ph Chi ph Chi ph Hao ht
tr gim khon vn kho b phn trong
gi hng thu khng chuyn hng thu mua nh mc v.v.
mua, chit c hon bc d bn bi
chu thng limi
GI THC T VT LIU, CNG C, HNG HO
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Bi tp ng dng 3.1Tnh gi vt liu mua vo
Thng tin cho bit:Doanh nghip A tin hnh mua sm vt liu bao gm
-Vt liu M: 10.000kg, gi mua c thu GTGT 10% l220.000.000- Vt liu N: 40.000kg, gi mua l 660.000.000 (n gi16.500/kg)- Cc chi ph vn chuyn, bc d vt liu pht sinh thc t l12.500.000Yu cu: Tnh gi thc t vt liu mua vo.
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Bi tp ng dng 3.1Tnh thu GTGT theo phng php khu tr
Bc 1: Tnh tr gi mua vo ca vt liu (gi mua - gim gi,chit khu hng mua + thu khng c hon li)
Theo phng php khu tr thu GTGTVt liu M:- Gi cha c thu GTGT 200.000.000 0 + 0 = 200.000.000Vt liu N: Gi cha c thu l 600.000.000
Bc 2: Tp hp v phn b chi ph thu mua: 12.500.000Tiu thc phn b chi ph thu mua: theo trng lng vt liuvn chuyn, bc d
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Bi tp ng dng 3.1Tnh thu GTGT theo phng php khu tr
12.500.000M = x 10.000 = 2.500.000
50.00012.500.000
N = x 40.000 = 10.000.000
50.000
Phn b chi ph thu mua:- Tng chi ph phi phn b: 12.500.000- Tng tiu thc phn b: 10.000 + 40.000 = 50.000kg
- - Tiu thc phn b cho vt liu M: 10.000kg- Tiu thc phn b cho vt liu N : 40.000kg
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Bi tp ng dng 3.1Tnh thu GTGT theo phng php khu tr
Bc 3: Tng hp chi ph v tnh gi thc t ca ti sn
Gi thc t vt liu M: 200.000.000 + 2.500.000 = 202.500.000n gi vt liu M: 202.500.000/10.000 = 20.250/kg
Gi thc t vt liu N: 600.000.000 + 10.000.000 = 610.000.000
n gi vt liu N: 610.000.000/40.000 = 15.250/kg
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Bi tp ng dng 3.1Theo phng php tnh thu GTGT trc tip
Bc 1: Gi tr muaVt liu M: 220.000.000Vt liu N: 660.000.000
Bc 2: Phn b chi ph thu muaVt liu M: 2.500.000Vt liu N: 10.000.000Bc 3: Tng hp chi ph v tnh gi thc t Gi thc t vt liu M: 220.000.000 + 2.500.000 = 222.500.000n gi vt liu M: 222.500.000/10.000 = 22.250/kg Gi thc t vt liu N: 660.000.000 + 10.000.000 = 610.000.000n gi vt liu N: 670.000.000/40.000 = 16.750/kg
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Ni dung v trnh t tnh gi
sn phm, dch v t sn xutNi dung:Chi ph tiu hao sn xut sn phm hoc cung ng dch v
Tr gi sn phm d dangTrnh t:Bc 1: Tp hp chi ph trc tipBc 2: Tp hp v phn b chi ph sn xut chung cho cc i
tng tnh giBc 3: Xc nh gi tr sn phm d dang cui kBc 4: Tnh tng gi thnh v gi thnh n v sn phm
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Cng thc tnh gi thnhsn phm, dch v
Tnggi
thnhsnphm,
dchv
Gi trsn
phm,dchv ddang
u k
Chi phsn
xutthc tphtsinhtrong
k
Gi trsn
phm,dchv ddangcui
kGi thnhn v sn
phm,dch v
Tng gi thnh sn phm, dch v
S lng sn phm, dch v hon thnh
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Tnh gi tr sn phm d dang
Theo sn lng c tnh tng ng: quy i- Gi cng- Tin lng Theo 50% chi ph ch bin: chi ph ch bin chim t trng thp
Gi tr snphm d
dang
50% chiph ch
bin so vi
thnhphm
Gi trNVL chnhnm trong
sn phmd dang
Theo chi ph NVL trc tip hoc theo chi ph trc tip Theo chi ph nh mc hoc k hoch
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M hnh tnh gi sn phm, dch v sn xut
Gi tr sn Chi ph sn xut pht sinh trong k
phm - Chi ph nguyn, vt liu trc tip
d dang - Chi ph nhn cng trc tip
u k - Chi ph sn xut chung
Tng gi thnh sn phm Gi tr sn phmdch v hon thnh d dang cui k
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Bi tp ng dng 3.2Tnh gi thnh sn phm
Thng tin cho bit: Mt phn xng sn xut mt loi sn phm K. Cui k hon
thnh nhp kho 900 sn phm v cn 100 sn phm d dang. Chiph pht sinh trong k nh sau: (VT: 1.000)-Chi ph vt liu trc tip: 720.500, vt liu chnh 680.000-Chi ph nhn cng trc tip: 54.000-Chi ph sn xut chung: 45.000 Doanh nghip p dng phng php tnh gi sn phm d dangtheo chi ph vt liu chnh tiu hao.
Yu cu: Tnh gi thnh v gi thnh n v sn phm K
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Bi tp ng dng 3.2Tnh gi thnh sn phm
Bc 1: Thng tin cho bitBc 2: Phn b chi ph vt liu chnh
VLC 680.000 phn b cho = x 100 = 68.000sn phm K 900 + 100
Bc 3: Xc nh gi tr sn phm d dang cui k : 68.000Bc 4: Tng gi thnh v gi thnh n v sn phmTng gi thnh = 652.500 + 54.000 + 45.000 = 751.500 (1.000)
Gi thnh n v sn phm = 751.500/900 = 835 (1.000)
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Bi tp ng dng 3.2Bng tnh gi thnh sn phm sn xut
Khon mc chi ph
1. Chi ph NVL trc tip
Trong : Vt liu chnh
2. Chi ph nhn cng trc tip
3. Chi ph sn xut chung
Gi tr snphm d
dang uk
Chi phsn xut
pht sinhtrong k
Chi phsn xut
d dangcui k
Tng githnh
snphm
Githnh
n vsn phm
720.500
680.000
54.000
45.000
-
-
-
-
68.000
68.000
-
-
652.500
612.000
54.000
45.000
725
680
60
50Cng x 819.500 68.000 751.500 835
(VT: 1.000)
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Ni dung v trnh t tnh gi vn sn phm, hngho, dch v tiu th v gi vt t xut dng cho
SXKD
Ni dung:- Gi vn hng tiu th Trnh tBc 1: Xc nh s lng hng tiu th/vt t xutdngBc 2: Xc nh n gi ca hng tiu th/vt t xutdngBc 3: Phn b chi ph thu mua cho hng tiu th theotiu thc ph hp
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Ni dung v trnh t tnh gi TSC
TSC mua vo
Nguyn gi = Gi mua thc t Chi ph trc khi s dng+
TSC xy dng mi
Nguyn gi = Gi thnh thc t (hoc gi tr quyt ton cng trnh)
+ Chi ph trc khi s dng (nu c) TSC c cp
Nguyn gi = Gi ghi s ca n v cp + Chi ph trc khi s dng
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Ni dung v trnh t tnh gi TSC
TSC nhn vn gp lin doanh hoc gp c phn
Nguyn gi = Gi do Hi ng nh gi quyt nh+ Chi ph trc khi s dng (nu c)
TSC v hnh
Nguyn gi = Chi ph chi ra mua cc TSC v hnh
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Ni dung v trnh t tnh gi TSC
Gi tr cn li ca TSC
Gi tr cn li = Nguyn gi - Gi tr hao mn
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Cc phng php tnh gi xut kho(iu 13, Chun mc 02 Hng tn kho)
2 phng php k ton hng tn kho Phng php k khai thng xuyn
Phng php kim k nh k
4 phng php tnh gi xut hng tn kho6. Phng php gi ch danh
7. Phng php bnh qun gia quyn8. Phng php nhp trc, xut trc FIFO9. Phng php nhp sau, xut trc LIFO
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Phng php bnh qun gia quyn
Gi thct hng
xutkho
S lnghng
xutkho
Gi nv bnh
qun
Gi nv BQ
c k dtr
Gi thc t hng tn u k v
nhp trong k
S lng hng tn u k vnhp trong k
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Phng php bnh qun gia quyn
Gi nv BQ
sau miln nhp
Gi thc t hng tn kho sau
mi ln nhp
S lng hng tn kho sau miln nhp
Gi nv BQ
cui k
trc
Gi thc t hng tn cui ktrc (hoc u k ny)
S lng hng tn cui k trc(hoc u k ny)
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Cng thc phn b chi ph thu muacho hng ho tiu th
Chi phthu mua
phn bcho hngtiu th
Tiuthc
phn b
cahng
tiu thtrong k
Tng chi ph thu mua cnphn b
Tng tiu thc phn b cahng tn cui k v bn
trong k
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M hnh tnh gi hng tiu th
Tr gi mua ca Chi ph thu muahng tiu th phn b cho hng
tiu th
Tr gi vn ca hng ho tiu th
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M hnh tnh gi sn phm, dch vtiu th/vt t xut dng
Gi vn sn phm, dch v Gi thnh thc t ca vt t xut
bn, cung cp cho khch hng dng v xut khc cho kinh doanh
Gi thnh sn xut sn phm, dch v - Gi mua vo thc t Ph
- Gi ch bin nhp kho tn
Chi ph Chi ph Chi ph - Cc khon thu mua
NVLTT NCTT SXC khng c hon li vt
t
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Bi tp ng dng 3.3Tnh gi xut kho hng ho
Thng tin cho bit: Tnh hnh nhp xut hng ho Atrong k ti mt doanh nghip nh sau:
2. Tn u k: 1.000kg, n gi 10.000/kg
3. Tng gim trong k:- Ngy 5: Nhp 3.000kg, n gi 11.000/kg
- Ngy 6: Nhp 1.000kg, n gi 10.800/kg
- Ngy 10: Xut 3.500kg
- Ngy 12: Xut 500kg- Ngy 25: Nhp 3.000kg, n gi 10.500/kg
- Ngy 26: Xut 2.000kg
3. Tn cui k: 2.000kg
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Bi tp ng dng 3.3Tnh gi xut kho hng ho
n
giBQ =
1.000x10.000 + 3.000x11.000 + 1.000x10.800
3.000x10.500
1.000 + 3.000 + 1.000 + 3.000
Theo phng php bnh qun gia quyn c k d tr
= 10.662,5/kg-Gi thc t hng xut:
Ngy 10: 3.500x10.662,5 = 37.318.750
Ngy 12: 500x10.662,5 = 5.331.250
Ngy 26: 2.000x10.662,5 = 21.325.000
Cng: 63.975.000
Gi thc t hng tn cui k: 21.325.000
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Bi tp ng dng 3.3Tnh gi xut kho hng ho
Theo phng php nhp trc xut trc - FIFO
-Gi thc t hng xut:
Ngy 10: 1.000x10.000 + 2.500x11.000 = 37.500.000 Ngy 12: 500x11.000 = 5.500.000
Ngy 26: 1.000x10.800 + 1.000x10.500 = 21.300.000
Cng: 64.300.000
Gi thc t hng tn cui k: 21.000.000
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i d
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Bi tp ng dng 3. 4Tnh gi ti sn mua vo
Sinh vin t lm
C cc nghip v sau y ti mt n v: n v mua chu 1.500kg vt liu A theo gi cha c thu
GTGT l 10.000/kg, thu GTGT 10%, chi ph vn
chuyn, bc d l 200.000, vt liu nhp kho (n vnp thu GTGT theo phng php khu tr)
Mua mt TSC tr bng chuyn khon, gi cha c thul 250 triu, thu GTGT 10%, n v c hng chit
khu mua hng l 5 triu chi ph vn chuyn, lp rp, chyth l 3 triu.
Yu cu: Tnh gi ti sn mua vo trn y.
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Bi tp 3.5Tnh gi xut kho vt liu
Sinh vin t lm
Tnh hnh nhp xut nguyn liu A taicng ty ng lanh Sng Hng thang 1nm 2006 nh sau :
1. 1.1.06 Tn kho 2 500kg, n gia 4400
2. 15.1.06 Xut kho 500kg chp PX 1 3. 16.1.06 Nhp kho 2 200kg, n gia
a co thu GTGT 4 620, thu GTGT 10%,a tra toan b tin mua vt liu bngchuyn khoan
4. 29.1.01 Xut kho 600kg cho PXSX 1
Yu cu: Tnh gi xut kho vt liu A v gi tr tn kho
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Tm tt chng 3
1. S cn thit phi tnh gi2. Khi nim v v tr ca phng php tnh gi
trong h thng cc phng php k ton3. Nguyn tc v trnh t tnh gi mt s i tng
k ton: ti sn mua vo (vt liu, cng c, hngho, TSC mua vo), ti sn t sn xut v ti
sn bn ra (sn phm, dch v, hng ho)