C TNH K TON c tnh k ton l mt gi tr gn ng ca mt ch tiu lin quan n
Bo co ti chnh (BCTC) c c tnh trong trng hp thc t pht sinh nhng cha
c s liu chnh xc hoc cha c phng php tnh ton chnh xc hn, hoc mt ch
tiu thc t cha pht sinh nhng c c tnh lp BCTC. Biu hin c th ca cc c
tnh ch tiu pht sinh l d phng phi thu kh i, d phng gim gi u t di hn,
d phng gim gi hng tn kho, trch khu hao ti sn c nh (TSC), chi ph tr
trc, gi tr sn phm d dang, doanh thu ghi nhn trc, doanh thu Hp ng xy
dng d dang v biu hin c th ca c tnh ch tiu cha pht sinh l d phng chi
ph bo hnh, chi ph trch trc Theo quy nh ca chun mc k ton VN s 29-
Thay i chnh sch k ton, c tnh k ton v cc sai st th cc thay i c tnh k
ton s c p dng phi hi t v c ghi nhn vo Bo co kt qu hot ng kinh doanh
ca k c thay i nu nh nhng thay i nh hng n k hin ti hoc ca k c thay i
v cc k sau nu thay i nh hng n chng, tr trng hp nu s thay i c tnh k
ton dn n thay i ti sn, n phi tr hoc thay i mt khon mc trong vn ch s
hu th thay i c tnh k ton s c ghi nhn bng cch iu
chnh gi tr ghi s ca ti sn, n phi tr hay khon mc thuc vn ch s hu
lin quan. Vic s dng cc c tnh k ton vi tin cy hp l l mt phn khng th
thiu c trong vic lp BCTC v khng v l c tnh k ton m b coi l km tin
cy. Tht vy, mc d l c tnh k ton nhng vn phi c c s tnh ton v xc nh ch
khng th c tnh mt cch ty , v d nh trch lp d phng cc khon phi thu kh
i- y l mt c tnh k ton v k ton doanh nghip phi thc hin theo quy nh
ti Thng t s 13/2006/TT-BTC ngy 27/2/2006 hng dn v vic trch lp cc
khon d phng trong c khon d phng cc khon n phi thu kh i: trch lp 30%
gi tr i vi khon n phi thu qu hn t 3 thng n 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 qua hn t 2 nm n di 3 nm. Hay quy nh trch lp d phng i vi cc khon
u t ti chnh nh hnh 1. Khi tin hnh k ton, Kim ton vin (KTV) phi thu
thp y bng chng k ton thch hp c kt lun v tnh hp l ca cc c tnh k ton
trong tng trng hp c th. Cc thng tin cn thit sc thuyt phc v tnh hp l
ca cc c tnh k ton phi c trnh by trong thuyt minh BCTC. Theo quy nh
ca
chun mc kim ton VN s 540- Kim ton cc c tnh k ton, KTV phi p dng
mt hoc p dng kt hp cc phng php sau trong qu trnh k ton cc c tnh k
ton: Th nht, xem xt v kim tra qu trnh lp cc c tnh k ton ca n v: +
Kim tra cc s liu v xem xt cc gi nh: KTV phi nh gi s chnh xc, y v
thch hp ca cc d liu dng lm c s lp cc c tnh k ton. Khi s dng s liu k
ton lp cc c tnh k ton, phi kim tra tnh nht qun ca s liu vi nhng s
liu c phn nh trong s k ton. + KTV phi nh gi cc d liu m n v dng lm c
s lp cc c tnh k ton, ng thi nh gi tnh thch hp ca cc gi nh m n v s
dng lp c tnh k ton: khi nh gi cc gi nh lm c s lp cc c tnh k ton,
KTV phi xem xt cc gi nh ny c hp l so vi kt qu thc t ca cc k k ton
trc hay khng? C nht qun vi cc gi nh c s dng lp cc c tnh k ton hay
khng? C nht qun vi k hoch n v lp ra hay khng? KTV phi c bit lu n
nhng gi nh d thay i hoc d c sai st trng yu. KTV cng
phi m bo cc d liu n v s dng lp cc c tnh k ton vn cn thch hp. +
Trng hp xem xt cc c tnh k ton phc tp c lin quan n k thut chuyn
ngnh: KTV phi s dng t liu ca chuyn gia k thut. + Kim tra cc tnh ton
lin quan n cc c tnh k ton: KTV phi kim tra phng php tnh ton m n v s
dng lp c tnh k ton lin quan n BCTC. Ni dung, lch trnh v phm vi cc
th nghim ca KTV ty thuc vo mc phc tp ca vic tnh ton cc c tnh k ton,
s nh gi ca KTV v cc th tc v phng php m n v s dng lp c tnh v tnh
trng yu ca cc c tnh k ton. + So snh c tnh k ton lp ca cc k k ton
trc vi kt qu thc t ca cc k : khi tin hnh k ton, KTV phi so snh cc c
tnh k ton lp trong k k ton trc vi kt qu thc hin ca k k ton nhm xem
xt cc bng chng thu thp v tin cy i vi cc phng php lp c tnh k ton ca
n v; xem xt s cn thit phi iu chnh phng php c tnh; tnh ton v nh gi s
chnh lch gia kt qu thc hin vi c tnh
k ton trong k. Trong trng hp cn thit phi c s iu chnh hoc gii
trnh trong Bn thuyt minh BCTC. + Xem xt cc th tc ph duyt cc c tnh k
ton ca Gim c: Gim c hoc ngi ng u n v cn sot xt v ph duyt cc c tnh k
ton quan trng. KTV phi xem xt vic sot xt v ph duyt cc c tnh k ton
quan trng ca cc cp qun l c thch hp hay khng v iu c th hin trong cc
ti liu lm c s cho vic lp c tnh k ton cha. Th hai, KTV lp mt c tnh c
lp so snh vi c tnh ca n v. KTV c th t lp hoc thu thp mt c tnh k ton
c lp v so snh kt qu c tnh c lp vi c tnh k ton do n v lp. Khi s dng
kt qu c tnh c lp, KTV phi nh gi cc d liu, xem xt cc gi nh v kim tra
cc th tc tnh ton c s dng trong qu trnh lp c tnh k ton. KTV cng c th
so snh cc c tnh vi kt qu thc t ca cc k k ton trc . Th ba, xem xt cc
s kin pht sinh sau ngy kt thc nm ti chnh nhng trc ngy lp bo co kim
ton xc nhn cc c tnh k ton lp.
Cc nghip v v s kin pht sinh sau ngy kt thc nm ti chnh nhng trc
ngy lp bo co k ton c th cung cp cc bng chng kim ton c lin quan n
vic lp cc c tnh k ton ca n v c k ton. KTV cn sot xt v kim tra qu
trnh lp c tnh k ton ca n v hoc s dng mt c tnh c lp nh gi tnh hp l
ca cc c tnh k ton. Th t, nh gi kt qu ca cc th tc kim ton. KTV phi
nh gi li ln cui cng tnh hp l ca cc c tnh k ton da vo nhng hiu bit
ca mnh v n v v tnh nht qun ca cc c tnh k ton vi cc bng chng kim ton
khc thu thp c trong qu trnh kim ton.
K ton d phng gim gi hng ha tn kho v d phng phi tr cho hp ng bn
hng khng th hy b.
Theo quy nh k ton d phng gim gi hng tn kho trong chun mc k ton
Tn kho VAS 02 v trong ch k ton ban hnh theo Quyt nh 15/2006/Q-BTC
th cui k k ton nm, khi gi tr thun c th thc hin c ca hng tn kho nh
hn gi gc th phi lp d phng gim gi hng tn kho. Mc d phng (MDF) c xc
nh nh bng cui trang. Theo cng thc ny th MDF c xc ng da trn 3 cn
c:
S lng hng tn kho Gi gc hng tn kho Gi tr thun c th thc hin c ca
hng tn kho
Trong phm vi bi vit ny, xin trao i v lm r v 2 ni dung l, xc nh
gi gc hng tn kho v gi tr thun c th thc hin c ca hng tn kho trong
cng thc khi xc nh mc d phng. Th nht: Gi gc hng ha tn kho. Theo quy
nh ca VAS 02: gi gc ca hng ha tn kho bao gm gi mua, cc loi thu khng
c hon li, chi ph vn chuyn, bc vc trong qu trnh mua hng v cc chi ph
khc c lin quan trc tip n vic mua hng tn kho. Vic hch ton gi gc
ca
hng ha tn kho vo ti khon k ton c tun th theo quy nh ca ch k ton
ban hnh theo Quyt nh 15/2006/QBTC:
TK 1561: gi mua hng ha. Ti khon ny phn nh gi mua hng ha v cc
khon Thu khng c hon li. TK 1562: chi ph mua hng. Khi hng ha xut kho
bn, ng thi vi bt ton ghi nhn doanh thu, tr gi vn hng bn c ghi nhn
ng thi trn c s s liu c kt chuyn t TK 1561 sang TK 632. Ton b chi ph
mua hng s c tnh ton phn b cho hng ha tn kho v hng bn ra 1 ln vo thi
im cui k. Kt qu ca vic tnh ton phn b bnh qun ha chi ph mua hng cho
tt c hng ha tn kho cui k. iu dn n khng th xc nh chnh xc gi gc ca
tng th hng ha tn kho cui k l bao nhiu. Nh vt, theo qui nh ca chun
mc v ch k ton l MDF phi c xc nh trn c s so snh gia gi gc hng ha tn
kho v gi tr thun c th thc hin c ca hng ha tn kho, nhng thc t khi
tnh ton th MDF c xc nh trn c s so snh gia gi mua hng ha v gi tr
thun c th thc hin c. Thc t cc doanh nghip khi lp d phng cng chng
minh iu ny, bi cc doanh nghip khi lp d phng thng b qua yu t
chi ph mua hng trong gi gc ca nhng hng ha tn kho cn lp d phng.
Khon chi ph mua hng ny thm ch c tnh kt chuyn ht cho hng ha tiu th
trong k. iu ny c hcp nhn da trn c s ca nguyn tc k ton trng yu. Th
hai: Gi tr thun c th thc hin ca hng ha tn kho. Theo VAS 02 th gi tr
thun c th thc hin c ca hng tn kho l gi bn c tnh ca hng tn kho trong
k sn xut kinh doanh bnh thng tr i chi ph c tnh hon thnh sn phm v
chi ph c tnh cn thit cho vic tiu th chng. Gi tr thun c xc nh nh Bng
1: Gi tr thun= c th thc hin HTK Gi bn c tnh- Chi ph T han thnh SP
ca HTK v chi ph T cn thit cho tiu th hng TK ny.
Vic c tnh gi tr thun phi da trn nhng bng chng tin cy ti thi im
kt thc nin . Khi c tnh gi tr thun ca hng tn kho phi ch n 2 vn sau:S
bin ng gi c hng tn kho trc tip lin quan n cc s kin din ra sau ngy
kt thc nm ti chnh, trong trng hp nhng s kin ny c cung cp nhng bng
chng xc nhn v cc s kin c thi im kt thc nin . Trng hp ny thuc phm vi
iu chnh ca VAS
23 Cc s kin pht sinh sau ngy kt thc k k ton nm. Ngha l: - Nu HTK
c bn ra cng gn ngy sau ngy kt thc k k ton nm th c th cn c vo gi c
th bn c ca hng tn kho xc nh li mc d phng lp. V iu ny cung cp bng
chng tin cy v vic c tnh gi tr thun c th thc hin c ca hng tn kho vo
cui nm trc. - Nu hng tn kho c bn ra cng xa ngy sau ngy kt thc k k
ton nm th gi bn ca hng tn kho khng c s dng xc nh li mc d phng lp v
s thay i gi c ch yu l l do thuc v s thay i ca th trng ch khng phi l
s c tnh gi tr thun ca hng tn kho vo cui nm trc khng ph hp. Mc ch ca
vic d tr hng tn kho: nu hng tn kho c d tr m bo cho cc hp ng bn hng
khng th hy b th phi da vo gi tr hp ng. Ngha l mc d phng c lp khi gi
tr hp ng bn hng khng th hy b ca hng tn kho nh hn gi gc. C th minh
ha nh bng 2: Gi gc HTK Gi tr thun cGi bn HTK AMc DF th thc hintheo
H khng
1000 1000 1000
ca HTK A 900 900 900
th hy b 950 1050 850
50 0 150
T vic nghin cu ni dung ny, c 2 vn t ra cho vic lp d phng:
Nu s hng ang tn kho ln hn s hng cn cho hp ng bn hng khng th hy b
(1). Nu s hng ang tn kho nh hn s hng cn cho hp ng bn hng khng th hy
b (2).
Trong VAS 02 ch cp n x l trng hp (1) tc l nu s hng ang tn kho ln
hn s hng cn cho hp ng th gi tr thun c th thc hin c ca s chnh lch
gia hng ang tn kho ln hn s hng cn cho hp ng c nh gi trn c s gi bn c
tnh v mc d phng c lp khi gi tr thun nh hn gi gc. Vy, trng hp (2) s
x l nh th no nu s chnh lch gia s hng ang tn kho nh hn s hng cn cho
hp ng. V cn phi c mt lng hng ha mua vo thc hin hp ng nn trong trng
hp ny MDF c lp khi gi tr hp ng nh hn gi vn hng ha thay th.
Xt v bn cht th d phng ca trng hp (1) l d phng gim gi hng tn kho
v c k ton theo qui nh ca VAS 02 Tn kho; cn d phng ca trng hp (2) l
d phng phi tr v c k ton theo qui nh ca VAS 18 Cc khon d phng ti sn
v n tim tng v khon d phng phi tr ny tha mn cc iu kin ghi nhn qui nh
trong VAS 18. T nhng vn trn c th a ra nguyn tc lp d phng nh
sau:
Lp d phng gin gi hng tn kho phi tnh cho tng th hng ha v MDF l
chnh lch gia gi tr thun c th thc hin c nh hn gi gc. i vi hng ha d
tr cho hp ng khng th hy b v s hng tn kho s hng cn cho hp ng th mc d
phng gim gi hng tn kho l chnh lch gia gi tr hp ng nh hn gi gc. i vi
s hng cn phi mua thm thc hin hp ng bn hng khng th hy b th mc d phng
phi tr l chnh lch gia gi tr hp ng nh hn gi vn ca hng ha thay
th.
1. Phng php k ton DF gim gi hng tn kho.
a/ Thi im kt thc k k ton nm (Bng 3): Nu MDF cn lp cho nm> sau
N TK 632 MDF cn li ca nm trc: Chnh lch TK 159 C TK 159 Nu MDF cn lp
cho nm< sau N C TK 632 b/ Sau ngy kt thc k k ton nm lin quan n
cc s kin cn iu chnh mc DF lp nm trc (Bng 4): Lp d phng b sung, ghi
(hoc gim d phng, ghi Kt chuyn tng gi vn hng bn, ghi (hoc gim gi vn
hng bn, ghi N TK 632 159 911 632 3334 8211 MDF cn li ca nm trc:
Chnh lch
C TK 159 N TK C TK 632) N TK C TK 632 N TK
C TK 911) iu chnh gim chi ph thu TNDNHH,N TK ghi C TK 8211 (hoc
iu chnh tng chi ph thuN TK TNDNHH, ghi C TK 3334)
Kt chuyn gim chi ph thu TNDNHH,N
TK
8211 911 4212 911
ghi C TK 911 (hoc kt chuyn tng chi ph thuN TK TNDNHH, ghi iu
chnh gim li nhun sau thu, ghi C TK 8211) N TK
C TK 911 (hoc iu chnh tng li nhun sau thu,N TK ghi C TK
4212)
Phng php k ton d phng phi tr cho hp ng bn hng khng th hy b Thi
im kt thc k k ton nm: Xc nh MDF phi tr cho hp ng bn hng khng th hy
b: N C TK 352 Trn nguyn tc nhng khon chi ph lin quan n khon d phng
c lp ban u mi c b p bng khon d phpngf nn nm sau, ngun d phng phi tr
lp nm trc s dng b p khi hp ng bn hng khng th hy b c thc hin. Vic b
p bng ngun d phng c th thc hin theo 2 cch: Cch 1: phn gi tr hng tn
kho phi mua thm thc hin TK 632 Chnh lch
hp ng s tnh vo gi vn hng bn sau khi tr i phn gi tr d phng. N N N
TK 133 Cch 2: phn gi tr hng tn kho phi mua thm thc hin hp ng s tnh
vo gi vn hng bn. Phn gi tr d phng s ghi gim chi ph gi vn. Bt ton 1:
N N C TK 111, 112 Bt ton 2: N C TK 632 Vi 2 cch hch ton trn th nn
lc chn ch th 2 v hch ton theo cch ny m bo k ton hng tn kho theo
nguyn tc Gi gc/ Vic xc nh hp l mc d phng ngoi mc ch nhm b TK 352 TK
TK 632 133 TK TK 352 632
p cc khan thit hi thc t xy ra cn c ngha quan trng trong vic cung
cp thng tin trung thc v gi tr thun c th thc hin ca hng tn kho v n
phi tr ca doanh nghip khi lp BCTC cui k.
