Chng 3: K ton TSC

v TTC di hn trong DNBH

1. K ton TSC trong DNBH
2. K ton u t ti chnh di hn
3. K ton k cc, k qu di hn
4. K ton chi ph tr trc di hn

1. K ton TSC trong DNBH
1.1. Cc loi TSC
1.2. K ton TSC

1.1. Cc loi TSC

Khi nim TSC

Phn loi TSC

Nguyn gi TSC

Khi nim TSC

Ti sn: L mt ngun lc

DN kim sot c

D tnh em li li ch kinh t trong tng lai cho DN

TSC l nhng ti sn do DN nm gi s
dng cho SX, KD ph hp vi tiu chun ghi
nhn TSC

TSC phi c cc iu kin sau:

Chc chn thu c li ch kinh t trong tng lai

NG c xc nh mt cch ng tin cy

Thi gian s dng c tnh trn 1 nm

C TC gi tr theo quy nh hin hnh (hin nay l

t 10 tr)

Theo hnh thi
biu hin
Theo quyn
s hu
TSC
Hu hnh
TSC
thu ngoi
TSC
Thu hot ng
Phn
Loi
TSC
TSC
Thu ti chnh
TSC
V hnh

Phn loi TSC

TSC
T c

Phn loi TSC

-
TSC hu hnh
-
TSC thu ti chnh
-
TSC v hnh

-
TSC hu hnh

L nhng TS c hnh thi vt cht do

DN nm gi v s dng (trong DNBH)

Nh ca,vt kin trc

My mc, thit b

Phng tin vn ti, truyn dn

Thit b, dng c qun l

TSC khc

-
TSC thu ti chnh

L cc TSC i thu nhng DN c

quyn kim sot v s dng lu di

TSC thu ngoi c gi l thu

TC nu tha mn mt trong cc iu
kin di y

-
TSC thu ti chnh

Chuyn quyn s hu ti sn thu

Mua vi gi thp hn gi tr hp l

Thi hn cho thu TS chim phn ln thi gian s

dng kinh t ca TS

Vo ngy khi u thu, GTHT ca tin thu ti

thiu (t nht) bng GT hp l ca TSC

TS thu thuc loi chuyn dng m ch c bn thu

c kh nng s dng khng cn c s thay i sa
cha ln no

-
TSC v hnh

L nhng TS khng c hnh thi vt cht

nhng i din cho mt quyn hp php v
ch s hu c hng li ch kinh t do TS
mang li
-
Quyn s dng t c thi hn
-
Quyn pht hnh
-
Bn quyn, bng sng ch
-
Nhn hiu hng ha
-
Phn mm my vi tnh
-
Giy php v giy php nhng quyn
-
TSC v hnh khc

Nguyn gi TSC
-
Nguyn gi TSC hu hnh
-
Nguyn gi TSC thu ti chnh
-
Nguyn gi TSC v hnh

-
Nguyn gi TSC hu hnh

L ton b chi ph bnh thng v hp l m

DN phi b ra c TSC, a TSC vo
trng thi sn sng hot ng

TSC mua sm (c hoc mi): Dng cho hot

ng chu thu/ khng chu thu/ c hai

TSC xy dng, ch to s dng

TSC c cp, biu tng

TSC mua tr chm, tr gp

TSC trao i

TSC dng vn vay xy dng

Nguyn gi (i vi bn i thu)

L NG ca bn cho thu

L gi tr hin ti ca H thu,
c xc nh ty vo phng thc
thu v ni dung tha thun ghi trn H
-
Nguyn gi TSC thu TC

V d
Cng ty A c mt TSC; NG : 32 tr VND; thi gian hu
dng l 10 nm. Cng ty B thu TSC ny theo cc iu
khon sau:
+ S tin phi tr hng nm: 10tr VND
+ Thi gian thu: 5 nm
+ Li sut (nm): 16%
GTHT ca H thu (NG) l:
10 tr X = 10 tr X 3,2743 = 32,743 tr
-
Nguyn gi TSC thu TC
( )

=
+
5
1
16 . 0 1
1
k
k

-
Nguyn gi TSC thu TC
NG Li Gc
32 743,00 5 238,90 4 761,10
27 981,90 4 477,10 5 522,90
22 459,00 3 593,44 6 406,56
16 052,44 2 568,40 7 431,60
8 620,84 1 379,30 8 620,70
32 743,86

-
Nguyn gi TSC v hnh

L ton b chi ph bnh thng v hp l m

DN phi b ra c TSC v hnh tnh n
thi im a TSC v hnh vo s dng
nh d tnh

i vi TSC v hnh mua sm

i vi TSC v hnh c to ra t ni b
DN

Giai on nghin cu

Giai on trin khai

1.2. K ton TSC
1.2.1. K ton tng hp TSC
1.2.2. K ton chi tit TSC
1.2.3. K ton hao mn TSC

1.2.1. K ton tng hp TSC

Ti khon ch yu k ton s dng

Cc nghip v k ton ch yu

Ti khon ch yu k ton s dng

TK 211,212,213,214
(xem thm TK cp 2)

ND phn nh ca TK 211, 212, 213

(theo NG)

Ni dung phn nh ca TK 214

Kt cu TK 211, 212, 213

Kt cu TK 214

Cc nghip v k ton ch yu
-
K ton TSC hu hnh
-
K ton TSC v hnh
-
K ton TSC thu ti chnh

-
K ton TSC hu hnh
a) Tng TSC hu hnh
b) Gim TSC hu hnh

a) Tng TSC hu hnh
C
Trng hp mua sm (mi hoc c), k ton xc
nh nguyn gi.
+
Nu dng cho hot ng khng thuc i tng
chu thu GTGT
+
Nu dng cho hot ng chu thu GTGT
+
Nu dng ng thi cho c hai hot ng
(Khng th tch c)
+
ng thi k ton ghi bt ton chuyn ngun
vn

a) Tng TSC hu hnh
C
Cng trnh hon thnh, bn giao
N TK 211
C TK 241 (gi tr cng trnh)
ng thi ghi bt ton chuyn ngun
Nu cng trnh c nh gi tng gi tr,
ghi:
N TK 211
C TK 411

a) Tng TSC hu hnh
C
TSC hu hnh c cp, biu tng,
nhn vn gp
C
Nhn li vn gp lin doanh bng
TSC
C
Chuyn cng c, dng c (mi, c)
thnh TSC

Tng NG TSC do nh gi li

b) Gim TSC hu hnh
C
Gim do nhng bn, thanh l.
- Phn nh TSC gim
- Tp hp chi ph v nhng bn, thanh l
- Phn nh s thu v nhng bn, thanh l TSC
C
TSC hu hnh em gp vn lin doanh
C
TSC chuyn thnh cng c, dng c
C
Pht hin thiu TSC

b) Gim TSC hu hnh
N TK 214 (gim gi tr hao mn)
N TK 138 (1388) (Bt ngi c li phi BT)
N TK 138 (1381) (ch x l)
N TK 411(gim vn)
N TK 811 (tnh vo chi ph)
C TK 211

C
Mua TSC v hnh
ng thi ghi bt ton chuyn ngun vn
C
TSC v hnh l chi ph hnh thnh trong mt
qu trnh
- Tp hp cc chi ph thc t pht sinh
- Khi kt thc u t, xc nh nguyn gi
ng thi ghi bt ton chuyn ngun vn
C
Nhn vn gp lin doanh bng TSC v hnh
-
K ton TSC v hnh (tng t TSC hu hnh)

-
K ton TSC thu ti chnh
a) Tng TSC thu ti chnh
b) Gim TSC thu ti chnh

a) Tng TSC thu ti chnh
C
Khi thu, bn i thu ghi s
(Ly v d trn)
N TK 212: 32.743.000
(NG=GTHT)
C TK 342: 32.743.000

a) Tng TSC thu ti chnh
C
Trong qu trnh qun l v s dng
Hng k, tnh s li v s tin phi tr
N TK 342 (tin thu-li thu)
N TK 635 (Li thu)
C TK 315 (Tng s tin thu v li thu)
Khi tr tin thu
Khi trch khu hao

b) Gim TSC thu ti chnh
O Khi kt thc hp ng thu
-
Nu chuyn giao quyn s hu
+ Ghi chuyn nguyn gi
+ Chuyn gi tr hao mn
-
Nu phi chi thm tin mua li
-
Trng hp tr li bn cho thu
+ Nu khu hao ht
+ Nu khu hao cha ht

1.2.2. K ton chi tit TSC

Chng t dng theo di v KT chi tit

TSC

Bin bn giao nhn TSC

Bin bn thanh l TSC

Bin bn nh gi li TSC

Thc hin KT chi tit

Th TSC cho tng TSC

S TSC (Theo di tng a im, cng

dng, ngun hnh thnh,.)

1.2.3. K ton hao mn TSC

TK s dng

Phng php k ton

2. K ton u t ti chnh di hn
2.1. K ton bt ng sn u t
2.2. K ton u t vo cng ty con
2.3. K ton vn gp lin doanh
2.4. K ton u t vo cng ty lin kt
2.5. K ton u t di hn khc

3. K ton k cc, k qu di hn

Ni dung

TK s dng

Phng php k
ton

4. K ton chi ph tr trc di hn

Ni dung

TK s dng

Phng php k ton

Chng 5: K ton chi ph trong DNBH
1. Cc loi chi ph trong DNBH
2. K ton chi ph trc tip KDBH
3. K ton chi ph hot ng ti chnh
4. K ton chi ph hot ng khc (bt thng)
5. K ton chi ph bn hng
6. K ton chi ph QLDN

1. Cc loi chi ph ca DNBH

Khi nim:
Chi ph ca DNBH l cc khon phi chi,
phi trch pht sinh trong k

Cc loi chi ph ca DNBH

Chi ph
kinh doanh BH
Chi ph
Hot ng TC
Chi ph trc
tip KDBH
Chi ph
bn hng
Chi ph kinh doanh
nhn ti BH
Chi ph kinh doanh
nhn ti BH
Chi ph hot ng
KD khc
Chi
ph
Kinh
doanh
Chi ph KDBH gc

Cc loi chi ph ca DNBH

Chi ph
QLDN
Chi
ph
Hot
ng
khc

2. K ton chi ph trc tip KDBH
2.1. Ni dung cc khon chi ph trc tip
2.2. Ti khon ch yu k ton s dng
2.3. Phng php k ton mt s nghip
v kinh t ch yu

2.1. Ni dung cc khon chi ph trc tip.

Hot ng KDBH gc.

-
Chi bi thng, tr tin bo him
-
Chi hoa hng
-
Chi gim nh
-
Chi i ngi th 3
-
Chi x l hng bi thng 100%
-
Chi nh gi ri ro
-
Chi phng, hn ch tn tht
-
Trch lp DPNV
-
Chi khc( dch v i l, gim nh, i ngi th 3,)

Hot ng kinh doanh nhn ti bo him.

-
Chi bi thng, TTBH
-
Chi hoa hng
-
Chi nh gi ri ro
-
D phng nghip v
-
Chi khc

Hot ng kinh doanh nhng ti bo him

-
Gm cc chi ph lin quan n hot ng nhng ti
bo him.

Chi ph trc tip kinh doanh hot ng khc

2.1. Ni dung cc khon chi ph trc tip.

2.1. Ni dung cc khon chi ph trc tip.

Lu :
-
Cc khon gim chi KDBH gc
+
Thu bi thng nhng TBH
+
Thu i ngi th 3
+
Thu x l hng bi thng 100%
-
Khng tnh phn ph nhng ti bo him vo chi kinh
doanh nhng TBH
-
Phi hch ton chi ph trc tip KDBH chi tit theo
tng hot ng, theo ni dung chi ph, theo tng
nghip v,
-
Khng hch ton vo TK 624 chi ph QLDN , chi ph
hot ng ti chnh v hot ng khc (bt thng)

2.2. Ti khon ch yu k ton s dng

TK 624 - Chi ph trc tip KDBH

TK ny c 5 TK cp 2:
TK 6241, 6243, 6244, 6245 v 6248

TK 331 - Phi tr cho ngi bn

TK ny c 7 TK cp 2:
TK 3311, 3312, 3313, 3314, 3315, 3316, 3318

2.3. Phng php k ton mt s nghip v
kinh t ch yu

2.3.1. Hot ng kdbh gc

C
Kt chuyn chi ph d dang u k
C
Phn nh s phi chi bi thng, tr tin bo
him, chi hoa hng, chi gim nh
Trng hp c lin quan n thu
GTGT phi phn nh vo TK 133
C
Khi thc chi cc khon trn
C
Cui nin k ton, phn nh s DPNV
c trch lp.

2.3. Phng php k ton mt s nghip v
kinh t ch yu (tip)
2.3.1. Hot ng kdbh gc: (tip)
C
Cn c vo s thu bi thng TBH v thu i
ngi th 3,.. ghi gim chi ph KDBH gc

Phn nh chi bi thng bo him gc c

trch t DPD ln
C
Kt chuyn chi ph d dang cui k

Kt chuyn gi thnh dch v kdbh gc

hon thnh.

2.3. Phng php k ton mt s nghip v
kinh t ch yu (tip)
TK 131
(13121,13141)
TK 111, 112
Trch lp DPNV
K/c
K/c CP d dang
u k
CP d dang cui k
TK 154 TK 624 TK 154
TK 335
TK 331
TK 911
TK 335
TK 511 TK 111, 112
S HCH TON CHI PH HOT NG KDBH GC
(4)
(1)
(3)
(2)
TK 133
(2*)
(5)
(5*)
(6)
(7)
(8)

2.3. Phng php k ton mt s nghip v
kinh t ch yu (tip)
2.3.2. Hot ng
kinh doanh
nhn ti
bo him
2.3.3. Hot ng
kinh doanh
nhng ti
bo him

S HCH TON CHI PH
HOT NG KINH DOANH NHN TI BO HIM
TK 111, 112
Trch lp DPNV
K/c
K/c CP d dang
u k
CP d dang cui k
TK 154 TK 624 TK 154
TK 335
TK 331
TK 911
TK 335
(4)
(1)
(3)
(2)
(5)
(6)
(7)

S HCH TON CHI PH
HOT NG KINH DOANH NHNG TI BO HIM
TK 111, 112
K/c
K/c CP d dang
u k
CP d dang cui k
TK 154 TK 624 TK 154
TK 331
TK 911
(1)
(3)
(2)
(4)
(5)

3. K ton chi ph hot ng ti chnh
3.1. Ni dung chi ph hot ng ti chnh
3.2. Ti khon ch yu k ton s dng
3.3. Phng php k ton mt s nghip v

3.1. Ni dung chi ph hot ng ti
chnh
Chi ph cho hot ng u t
Cc khon l ca hot ng u t
Chnh lch t gi, chit khu thanh ton
Chi ph cho thu ti sn
Tin li tr cho trng hp TSC thu ti
chnh
Chi th tc ph Ngn hng, tr li tin vay

3.1. Ni dung chi ph hot ng ti
chnh
Li tr cho cc ch HBH Nhn th
Trch lp mt phn d phng ton hc
Trch lp d phng cam kt chia li
Trch d phng gim gi chng khon
Chi khc

3.2. Ti khon ch yu k ton s dng

TK 635-Chi ph ti chnh

Ni dung phn nh

Kt cu TK

3.3. Phng php k ton mt s nghip v
- Phn nh cc khon chi ph
ca hot ng ti chnh
- Kt chuyn chi ph hot ng
ti chnh trong k

4. K ton chi ph hot ng khc (bt thng)
4.1. Ni dung chi ph hot ng khc (bt
thng)
4.2. Ti khon ch yu k ton s dng
4.3. Phng php k ton mt s nghip v
ch yu

4.1. Ni dung chi ph hot ng khc
Chi nhng bn, thanh l TSC,
gi tr cn li ca TSC thanh l,
nhng bn
Chi cho vic thu n phi thu kh i
( xa n nay thu c)
Tin pht do vi phm hp ng
B pht thu

4.1. Ni dung chi ph hot ng khc
Cc khon chi ph do nhm ln,
b st
Tn tht v ti sn do ri ro
Chnh lch do nh gi ti sn
gp vn
Chi khc

4.2. Ti khon ch yu k ton s dng

TK 811-Chi ph khc

Ni dung phn nh

Kt cu TK

4.3. Phng php k ton mt s nghip v
- Phn nh cc khon chi ph khc
- K ton nghip v nhng bn,
thanh l TSC
- Kt chuyn chi ph khc trong k

5. K ton chi ph bn hng
5.1. Ni dung chi ph bn hng
5.2. Ti khon ch yu k ton s dng
5.3. Phng php k ton mt s
nghip v ch yu

5.1. Ni dung chi ph bn hng trong DNBH
Chi ph tuyn truyn, qung co sn phm
Chi ph giao dch phc v cho vic bn hng
Chi ph nhn vin bn hng
Chi ph dng c, dng, n ch, khuyn mi, phc
v bn hng
Khu hao TSC trong cc b phn bn hng
Chi ph dch v mua ngoi v chi ph khc

5.2. Ti khon ch yu k ton s dng

TK 641-Chi ph bn hng

Ni dung phn nh

Kt cu TK

5.3. Phng php k ton mt s nghip v
- Phn nh cc khon chi ph bn hng
- Kt chuyn chi ph bn hng trong k

6. K ton chi ph QLDN
6.1. Ni dung chi ph QLND
6.2. Ti khon ch yu k ton s dng
6.3. Phng php k ton

6.1. Ni dung chi ph qun l doanh nghip bo him
Chi ph nhn vin qun l
Chi ph vt liu, nhin liu,
vn phng phm, n ch
Chi ph dng vn phng,
cng c lao ng
Chi ph qun l i l
Khu hao TSC

6.1. Ni dung chi ph qun l doanh nghip bo him
Thu, ph v l ph
Chi ph dch v mua ngoi
Trch d phng gim gi
hng tn kho, kh i
Trch trc chi ph phi tr
Chi ph khc bng tin,

6.2. Ti khon ch yu k ton s dng

TK 642-Chi ph qun l
doanh nghip

Ni dung phn nh

Kt cu TK

6.3. Phng php k ton mt s nghip v
- Phn nh cc khon chi ph
qun l
- Kt chuyn chi ph qun l
trong k

Chng 6
K TON DOANH THU V THU NHP KHC,
XC NH V PHN PHI KT QU HKD TRONG DNBH
1. Khi nim doanh thu v thu nhp khc
2. K ton doanh thu bn hng
3. K ton doanh thu hot ng ti chnh
4. K ton thu nhp khc (bt thng)
5. K ton kt qu hot ng kinh doanh
6. K ton phn phi kt qu HKD

1. Khi nim doanh thu v thu nhp khc
Khi nim doanh thu

Theo Chun mc s 14 DT v TN khc

(31/12/01): DT l tng gi tr cc li ch kinh t
DN thu c trong k k ton, pht sinh t cc
hot ng sn xut, kinh doanh thng thng
ca DN, gp phn lm tng vn ch s hu

DT bn hng

DT cung cp dch v

Tin li, tin bn quyn, c tc v li nhun c

chia

1. Khi nim doanh thu v thu nhp khc
Khi nim doanh thu

iu kin ghi nhn DT cung cp dch

v (Theo Chun mc s 14)

DT c xc nh tng i chc chn

C kh nng thu c li ch kinh t t

giao dch cung cp dch v

Xc nh c phn cng vic vo

ngy lp BCKT

Xc nh c chi ph pht sinh cho

giao dch v chi ph hon thnh giao
dch cung cp dch v

HBH k kt

thanh ton hoc chp

nhn thanh ton ph BH

Xc nh c thi gian
DNBH m bo

Xc nh c chi ph k
kt HBH v chi ph
hon thnh dch v
nh v vic trch lp
DPNV


1. Khi nim doanh thu v thu nhp khc
Khi nim doanh thu

Theo Ngh nh 46/2007/N-CP (27/3/07)

DT ca DNBH l s tin phi thu pht
sinh trong k
Khi nim thu nhp khc (Theo CM s 14)
TN khc bao gm cc khon thu nhp t cc
hot ng xy ra khng thng xuyn, ngoi
cc hot ng to ra DT

2. K ton doanh thu bn hng
2.1. Ni dung doanh thu kinh doanh bo him
2.2. Ti khon ch yu k ton s dng
2.3. Phng php k ton mt s nghip v
kinh t ch yu

2.1. Ni dung doanh thu kinh doanh bo him

Doanh thu hot ng bo him gc

-
Thu ph bo him gc
-
Thu dch v i l gim nh, xt bi thng, i ngi th ba,
x l bi thng 100%,
-
Thu ph gim nh
-
Thu khc

Doanh thu nhn ti bo him

-
Thu ph nhn ti bo him
-
Thu khc v nhn ti bo him

Doanh thu nhng ti bo him

-
Thu hoa hng nhng ti bo him
-
Thu khc v nhng ti bo him

2.1. Ni dung doanh thu kinh doanh bo him (tip)
Lu

Khng c tnh vo
doanh thu cc khon sau:

Thu bi thng nhng

ti bo him

Thu i ngi th ba

Thu x l bi thng
100% (Hch ton tm
thi)

Cc khon gim tr doanh thu:

Chit khu thng mi

Hon ph bo him

Gim ph bo him

Chuyn ph nhng ti BH

Hon ph nhn ti BH

Gim ph nhn ti BH

Hon hoa hng nhng ti

Gim hoa hng nhng ti

2.2. Ti khon ch yu k ton s dng

TK 511 - Doanh thu bn hng v

cung cp dch v

TK 005 - HBH cha pht sinh

trch nhim (0051, 0052)

TK 006 - H nhng ti BH cha

pht sinh trch nhim

TK 521, 531, 532, 533, 111, 112,

131, 333, 331, 624, 911

2.3. Phng php k ton
mt s nghip v kinh t ch yu
2.3.1.Hot ng kinh doanh bo him gc
2.3.2.Hot ng kinh doanh nhn ti bo him
2.3.3.Hot ng kinh doanh nhng ti bo him
2.3.4.Hot ng kinh doanh khc

2.3. Phng php k ton
mt s nghip v kinh t ch yu
2.3.1.Hot ng KDBH gc
Khi HBH c k kt nhng cha pht sinh trch nhim
Do cha n ngy bt u thi hn h v cha thu ph
( chp nhn np ph)
k kt H nhng cha chp nhn np ph
Cha n ngy bt u thi hn h, np ph
Khi HBH bt u thi hn h
i vi HBH nhn th
Khi thu ph BH tm thu
Khi pht hnh HBH

2.3. Phng php k ton
mt s nghip v kinh t ch yu
2.3.1.Hot ng KDBH gc (tip)
Thng thng khi pht sinh doanh thu BH gc
Khi doanh thu c thanh ton
Khi thu x l hng bi thng 100%
Khi hon ph (do thay i H,), gim ph (do
thc hin bin php phng trnh, ri ro thp,.)
Nu cha thu ph BH
thu ph BH

2.3. Phng php k ton
mt s nghip v kinh t ch yu
2.3.1.Hot ng KDBH gc (tip)
Khi pht sinh khon chit khu thng mi (do
bn SP vi khi lng ln-Nhiu H,)
Phn nh phn ph nhng ti chuyn cho Cty
nhn ti
Cui k kt chuyn cc khon /c gim doanh thu
Cui k k/c DT thun x KQKD trong k

S hch ton doanh thu
hot ng KDBH gc
Thanh ton hon,
gim, chuyn ph
Kt chuyn cc khon iu chnh gim doanh thu
Thu
GTGT
Thanh ton i tr
Chuynph
nhng ti
Gim ph
Hon ph
DT c
thanh ton
911
531 (5311) 331(3311)
111,112
131 (1311, 13122) 511 (5111)
Pht sinh DT
533
532 (5321)
333 (3331)
333
521
Chit khu thng mi
Thu x l bi thng
Kt chuyn gim chi

2.3. Phng php k ton
mt s nghip v kinh t ch yu
2.3.1.Hot ng KDBH gc (tip)
Lu nhng trng hp c bit
Trong BH nhn th

Khi n hn thu ph, xc nh s ph phi thu

Nu khng thu c tin, cn phi lp DP

Phn nh s tin tr trc ca khch hng

2.3. Phng php k ton
mt s nghip v kinh t ch yu
2.3.1.Hot ng KDBH gc (tip)
Lu nhng trng hp c bit
Trong BH phi nhn th

Nu thi hn hiu lc H > 1 nm v lin tc, DT c

ghi nhn l tng s tin phi thu cho c H

Khi pht sinh DT

Phn nh phn ph c thanh ton

DPP phi c tnh tng ng vi thi gian cn li

ca H

2.3. Phng php k ton
mt s nghip v kinh t ch yu
2.3.1.Hot ng KDBH gc (tip)
Lu nhng trng hp c bit
Trong BH phi nhn th

Nu HBH cam kt ti tc lin tc nhiu nm xc nh

v thi hn ca HBH c phn nh tng nm

Trng hp khch hng tr ngay ph bo him cho

nhiu nm lin

Trng hp khch hng ch tr tin nm u, cha

tr tin nhng nm sau

Trng hp khch hng tr ngay

ph bo him cho nhiu nm lin
a) N TK 005: Phn ph BH ca nhng nm sau
b) N TK 111, 112,: Ton b s tin thu c
C TK 511: Phn ghi nhn DT trong k
C TK 333 (nu c): Phn thu GTGT
tng ng vi phn ghi nhn DT
C TK 131: DT tr trc = [Ph BH +
Thu GTGT tng ng (nu c)] ca
nhng nm sau

Trng hp khch hng tr ngay

ph bo him cho nhiu nm lin
c) P/a chit khu thanh ton tnh trn s tin tr trc
cho nhiu nm
N TK 635
C TK 131
d) n k k ton sau (nm sau), khi bt u hiu lc
nm th 2,. , k ton ghi nhn DT
N TK 131
C TK 511: DT nm th 2,.
C TK 333
ng thi ghi: C TK 005 (tng ng TK 511)

Trng hp khch hng ch tr ph bo him

cho nm u, cha tr ph nhng nm sau
a) N TK 111, 112,: Ton b s tin thu c
C TK 511: S ph ghi nhn DT nm u
C TK 333 (nu c): Phn thu GTGT tng
ng vi phn ghi nhn DT
b) N TK 005: S ph phi thu ca nhng nm sau

Trng hp khch hng ch tr ph bo him

cho nm u, cha tr ph nhng nm sau
c) n k k ton sau (nm sau), khi bt u hiu
lc nm th 2,. , k ton ghi nhn DT
N TK 131
C TK 511: DT nm th 2,.
C TK 333
ng thi ghi: C TK 005 (tng ng vi TK 511

2.3. Phng php k ton
mt s nghip v kinh t ch yu
2.3.2.Hot ng kinh doanh nhn ti bo him
2.3.3.Hot ng kinh doanh nhng ti bo him
2.3.4.Hot ng kinh doanh khc

S hch ton doanh thu
hot ng kinh doanh nhn ti bo him
Pht sinh DT
Thanh ton hon,
gim, chuyn ph
Kt chuyn cc khon iu chnh gim doanh thu
Thanh ton i tr
Gim ph
hon ph
DT c
thanh ton
911
531 (5313) 331 (3313) 111, 112 131 (1313) 511 (5113)
532 (5323)

S hch ton doanh thu
hot ng kinh doanh nhng ti bo him
Pht sinh DT
Thanh ton hon,
gim hoa hng
Kt chuyn cc khon iu chnh gim doanh thu
Thanh ton i tr
Gim hoa hng
hon hoa hng
DT c
thanh ton
911
531 (5314) 331 (3314) 111, 112 131 (1314) 511 (5114)
532 (5324)
Kt chuyn
doanh thu
thun

3. K ton doanh thu hot ng ti chnh
3.1. Ni dung doanh thu hot ng ti chnh
3.2. Ti khon ch yu k ton s dng
3.3. Phng php k ton mt s nghip v
kinh t ch yu

3.1. Ni dung doanh thu hot ng ti chnh
-
Tin li : Li tin gi, cho vay, bn hng tr chm, tr
gp, u t tri phiu, tn phiu, chit khu thanh ton,
cho thu ti chnh
-
Thu nhp t cho thu ti sn, cho s dng ti sn (Bng
pht minh sng ch, nhn hiu thng mi, bn quyn
tc gi, phn mm vi tnh, c s h tng,)
-
Li do bn ngoi t, do chnh lch t gi ngoi t
-
Thu nhp v hot ng u t mua, bn chng khon
ngn hn, di hn
-
C tc, li nhun c chia
-
Thu nhp v cc hot ng u t khc

2.2. Ti khon ch yu k ton s dng

TK 515-Doanh thu hot

ng ti chnh

Ni dung phn nh

Kt cu ti khon

2.3. Phng php k ton
mt s nghip v kinh t ch yu
1) Phn nh doanh thu hot ng ti chnh
2) Hch ton hot ng u t chng khon
3) Hch ton nghip v chnh lch t gi,
chit khu thanh ton, cho thu ti chnh,
bn hng tr gp, li u t dn tch,.
4) Cui k kt chuyn doanh thu hot ng
ti chnh

4. K ton thu nhp hot ng khc
4.1. Ni dung thu nhp hot ng khc
4.2. Ti khon ch yu k ton s dng
4.3. Phng php k ton mt s
nghip v kinh t ch yu

4.1. Ni dung thu nhp hot ng khc

Thu v nhng bn, thanh l TSC

Tin c pht vi phm hp ng

Khon n kh i c x l xa s

Khon n phi tr khng xc nh c ch

Cc khon thu c gim, c hon li

4.1. Ni dung thu nhp hot ng khc

Tin thng ca khch hng

Qu biu, tng

Thu tin bo him bi thng

Hon nhp d phng hng tn kho, phi thu

Chnh lch nh gi ti sn gp vn

Cc khon thu nhp nm trc b b st,

4.2. Ti khon ch yu k ton s dng

TK 711-Thu nhp khc

Ni dung phn nh

Kt cu ti khon

4.3. Phng php k ton
mt s nghip v kinh t ch yu
-
Phn nh cc khon thu nhp khc
-
Hch ton nghip v nhng bn, thanh l
TSC
-
Phn nh thu nhp khon phi thu kh i
x l
-
Cc khon thu c hon li, chnh lch
nh gi ti sn
-
Cui k kt chuyn thu nhp khc

5. K ton kt qu hot ng kinh doanh
5.1. Ti khon ch yu k ton s dng
TK 911-Xc nh kt qu kinh doanh
5.2. Phng php kt ton

S hch ton kt qu hot ng kinh doanh
trong doanh nghip bo him
K/c DT thun
TK 511
TK 911
K/c tr gi vn
hng bn
TK 624
TK 641, 642
TK 635, 811
TK 421
TK 515, 711
TK 421
K/c DT HTC
v TN khc
K/c s l KD trong k
K/c s li KD trong k
K/c CP bn hng,
CP QLDN
K/c CP HTC
v CP khc
TK 821
K/c CP thu TNDN

6. K ton phn phi kt qu hot ng kinh doanh
trong doanh nghip bo him
6.1. Cc khon khng c hch ton vo
chi ph hp l khi xc nh TN chu thu
6.2. Ch phn phi LN i vi DNBH
6.3. Ti khon ch yu k ton s dng
6.4. Phng php k ton mt s nghip
v

6.1. Cc khon khng c hch ton
vo chi ph hp l khi xc nh TN chu thu

Khon thit hi c nh nc tr cp hoc bn

gy thit hi n b

Do vi phm hnh chnh, mi trng,..

Chi t qu phc li, khen thng

Chi ng h on th, x hi c quan khc, chi t

thin, tr chi h tr cc trng hc c NN cho
php thnh lp

Chi u t XDCB

Chi thuc ngun kinh ph khc i th

Chi khng c ha n chng t,

6.2. Ch phn phi LN i vi DNBH

Trch qu DP m bo cn i (BHNT):
1% LN trc thu 5% Ph BH thu c (TT
156, 20/12/07)

Np thu TNDN: 28% (TT 111, 13/12/05)

Trch qu d tr bt buc: 5% LN sau thu cho ti

khi qu 10% vn iu l (iu 31, N 46,
27/3/07)

6.2. Ch phn phi LN i vi DNBH

B l cc nm trc: Khng qu 5 nm (TT 111)

Tr cc khon khng c hch ton vo chi ph

hp l khi xc nh TN chu thu hoc vo cc qu

Cc khon chi pht do vi phm hnh chnh, mi

trng, n qu hn,

Chi i nc ngoi vt /m, tr cp kh khn,

t thin, ng h,.

6.2. Ch phn phi LN i vi DNBH

Phn cn li phn phi vo cc qu

Qu d phng ti chnh (415): B p thua l, ri

ro trong kinh doanh

Qu u t pht trin (414): u t m rng quy

m kinh doanh

Qu u t XDCB (441)

Qu d tr t nguyn (418)

Chia li, b sung ngun vn kinh doanh

Qu khen thng, phc li

6.3. Ti khon ch yu k ton s dng

TK 421-Li nhun cha phn phi

TK 411-Ngun vn kinh doanh

TK 414-Qu u t pht trin

TK 415-Qu d phng ti chnh

TK 417-Qu d tr bt buc

TK 418-Qu d tr t nguyn

TK 431-Qu khen thng, phc li

TK 441-Ngun vn u t XDCB

6.4. Phng php k ton
mt s nghip v kinh t ch yu

Trch qu DP m bo cn i

Xc nh s thu TNDN phi np

Trch qu d tr bt buc

B l cc nm trc, cc khon thit hi

Trch lp cc qu, b sung ngun vn

S hch ton phn phi kt qu
hot ng kinh doanh trong DNBH
Trch DP m bo C
B sung vn, lp cc qu
B

m

t
r

c
LN sau thu
Chi ph thu TNDN
411, 414,..
911
421 (4212)
417
821 ()
335 (3351)
421 (4211)
Trch qu d tr bt buc

Chng 7: c im k ton
trong DN mi gii bo him v DN ti bo him

c im k ton doanh nghip

mi gii bo him

c im k ton doanh nghip

ti bo him

Chng 8: K ton ngun vn ch s hu
v D phng nghip v trong DNBH

1. K ton ngun vn ch s hu

2. K ton d phng nghip v

2. K ton d phng nghip v

2.1. DPNV-Khon mc ch yu trong chi ph

phi tr ca DNBH

2.2. Phng php tnh DPNV

trong bo him phi nhn th

2.3. Phng php tnh DPNV

trong bo him nhn th

2.4. Ti khon ch yu k ton s dng

2.5. Phng php k ton

mt s nghip v kinh t ch yu

2.1. DPNV-Khon mc ch yu
trong chi ph phi tr

Khi nim DPNV trong DNBH

Ni dung chi ph phi tr trong

DNBH

2.1. DPNV-Khon mc ch yu
trong chi ph phi tr

Khi nim DPNVBH

DPNVBH l khon tin m DNBH phi
trch lp nhm mc ch thanh ton cho
nhng trch nhim BH c xc nh
trc v pht sinh t cc HBH giao
kt

2.1. DPNV-Khon mc ch yu
trong chi ph phi tr

Ni dung chi ph phi tr trong DNBH

(Cc khon tnh vo chi ph nhng thc t
cha pht sinh)
-
Cc khon trch lp DPNV bo him
-
Chi ph SCL TSC c th d tnh
-
Chi ph v lao v, dch v thu hoc mua
ngoi, tin lng ngh php, c th tnh
trc trong k hoch nhng k ti

2.2. Phng php tnh DPNV trong BHPNT

=
D phng ph
=
D phng bi thng
=
D phng dao ng ln

=
D phng ph

Khi nim DPP (DPP cha

c hng)

Phng php xc nh

=
D phng ph

Khi nim DPP (DP cho cc trch nhim

cha hon thnh - DP ri ro xy ra nhng nm
sau nhng ph bo him thu c nm nay)
DPP l DP c s dng bi thng
cho trch nhim s pht sinh trong thi gian cn
hiu lc ca HBH trong nm tip theo

=
D phng ph (tip)

Phng php xc nh
-
Phng php 36% (phng php 50%)
-
Phng php 1/24
-
Phng php 1/8 ( tng t phng php 1/24)
-
Phng php 1/365 ( tng t phng php 1/24)

- Phng php 36% (Phng php 50%)
+ C s:
Theo thng k, c 100 ph bo him thu c:

Chi cho vic thit lp H v cc chi ph khc PS ngay: 28

Bi thng rng ( tr v cn phi tr) : 66

Chi ph qun l thng xuyn : 6

Gi s vic k kt hp ng phn b u trong nm,
28% ph bo him phi chi ngay, ch cn
50% x (100% - 28%) = 36% ph bo him chuyn sang nm
sau DPPcn trch lp cui nm

- Phng php 36% (Phng php 50%)
DPP cn trch lp cui nm
= 50% x (Ph TM - Chi ph thit lp H)

- Phng php 36% (Phng php 50%)
+ Lu :

T l ti thiu 36% s vi iu kin

- C cu ph phi phn b nh phn tch trn
- Ph pht sinh l thng xuyn trong nm

Nu thi gian hp ng l na nm, qu,

thng, ta tnh 36% ph bo him ca na cui
nm, ca qu 4, ca thng 12.

- Phng php 1/24
+ C s:
Gi thit mi khon ph bo him u
c thu vo ngy 15 ca mi thng
15ngy/nm = 1/24,
15ngy/6 thng = 2/24,
15ngy/3 thng = 4/24,
Do vy ph bo him trong mi thng s
c chuyn sang nin sau theo
nhng h s ca 1/24

- Phng php 1/24 (tip)
+ Xc nh h s:

H thi hn 1 nm:
Ph bo him thng 1: Chuyn 1/24 sang nm sau
Ph bo him thng 2: Chuyn 3/24 sang nm sau

H thi hn na nm:
Ph bo him thng 7: Chuyn 2/24 sang nm sau
Ph bo him thng 8: Chuyn 6/24 sang nm sau

H thi hn 3 thng:
Ph bo him thng 10: Chuyn 4/24 sang nm sau
Ph bo him thng 11: Chuyn 12/24 sang nm sau

Bng h s phn ph BH cha c hng trong cc
thng Cc
thng
HBH
k kt
Hp ng thi hn
1 nm
Hp ng thi hn
na nm
Hp ng thi hn
3 thng
Phn ph c
hng
Phn ph cha
c h
ng
Phn ph
c hng
Phn ph cha
c hng
Phn ph
c hng
Phn ph
cha
c hng
1 23/24 1/24
2 21/24 3/24
3 19/24 5/24
4 17/24 7/24
5 15/24 9/24
6 13/24 11/24
7 11/24 13/24 22/24 2/24
8 9/24 15/24 18/24 6/24
9 7/24 17/24 14/24 10/24
10 5/24 19/24 10/24 14/24 20/24 4/24
11 3/24 21/24 6/24 18/24 12/24 12/24
12 1/24 23/24 2/24 22/24 4/24 20/24

+ Xc nh tng s ph BH
c th chuyn sang nm sau
Ph BH Ph BH H s
chuyn sang = ca x ph BH
nm sau mi thng cha c
hng

+ DPP cn trch lp theo PP 1/24
DPP
Ph BH H s
phn ph T l BT,
cn = ca x cha x TTBH
trch lp mi
thng
c
hng
v chi ph
qun l

- Phng php 1/24 (tip)
V d: Tnh hnh DT ph bo him nghip v Chy ti Cng ty X trong nm nh sau:
n v: 1000UM
Thng H 1 nm H s H na nm H s H qu H s
1 4,800 9,600 2,400
2 4,800 2,400 3,600
3 9,600 3,600 1,200
4 4,800 2,400 2,400
5 2,400 1,200 1,200
6 9,600 4,800 4,800
7 4,800 9,600 4,800
8 4,800 1,200 2,400
9 24,000 4,200 2,400
10 12,000 1,200 2,400
11 18,000 2,400 2,400
12 12,000 1,200 12,000
Cng: 111,600 43,800 42,000

- Phng php 1/24 (tip)
-
Tng s ph bo him c th chuyn sang nm sau:
Ph bo him nhng hp ng thi hn 1 nm:
(4800x1)+(4800x3)+ +(12000x 23)
24
Ph bo him nhng hp ng na nm:
(9600x2)+(1200x6)+. + (1200x22)
24
Ph bo him nhng hp ng 3 thng:
(2400x4) + (2400x12) + (12000x20)
24
Gi s t l BT v chi QL l 68% v 8%, DPP theo PP 1/24 l:
=
=
=

- Phng php 1/24 (tip)
-
So snh vi kt qu ca phng php ti thiu
(phng php c s) 36%.
Theo phng php 36% th tng ph bo him c tnh
chuyn l:
D phng c th lp:
Kt qu ny nh hn kt qu ca phng php 1/24,
d phng cn lp l

=
D phng bi thng

Khi nim DPBT

Phng php xc nh

=
D phng bi thng

Khi nim
DPBT l d phng dng bi thng, TTBH
cho cc tn tht pht sinh thuc trch nhim
bo him nhng n cui nm ti chnh cha
c gii quyt, bao gm:
+ Cc yu cu i BT, TTBH cha c gii
quyt (cha c tnh vo chi ph trc tip)
+ Cc tai nn pht sinh thuc trch nhim
BH nhng cha khiu ni, cha thng bo

=
D phng bi thng

Phng php xc nh
-
Phng php H s/ H s (phng php c s)
-
Phng php nhp bi thng
-
Phng php chi ph TB
-
Phng php thng k BT bnh qun 3 nm
-
Phng php theo h s pht sinh bi thng
-
..

- Phng php H s/ H s
DNBH kim duyt tt c cc h s khiu ni,
nh gi tng h s v s bi thng, TTBH
theo tng nin . Nh vy, DNBH c c
tng s cn phi bi thng; d tnh cho cc tai
nn cha khiu ni, cha c khai bo, thm
vo phn chi ph qun l, kt qu l d
phng bi thng.

- Phng php nhp bi thng
i vi mi nghip v bo him, qua kt
qu thng k, DNBH thy vic thanh ton
tn tht xp theo thi gian kh u n.
Nu gi thit kt qu thng k l hp l,
DNBH s tnh c DPBT vo ngy kha
s mi nin

- Phng php nhp bi thng (tip)
V d: Ti cng ty bo him X, i vi nghip v bo
him ha hon, c 100 thit hi c bi thng xy ra,
c 65 c tr ngay trong nm, 25 c tr nin
sau v 10 tr sau 2 nm.
Nm 2005, khi kha s nin , tng s tin bi
thng tr trong nin l 2 440 tr, s tin tng
ng vi cc tai nn thuc cc nin sau:
2005 1 690 tr
2004 600 tr
2003 150 tr

- Phng php nhp bi thng (tip)
Tng s tn tht phi bi thng xy ra trong cc nin c th l:
Nm 2005: 1 690 =
65%
Nm 2004: 600 =
25%
Nm 2003: 150 =
10%

- Phng php nhp bi thng (tip)
D phng bi thng c lp vo cui nm 2005 cho cc tn
tht ca nin 2005 v cc nin trc s l:
Nin Tn tht cn phi tr trong cc nm (tr) D phng cn
duy tr cui nm
2005
2006 2007
2005
2004
2003 - - -

- Phng php nhp bi thng (tip)
Ta phi so snh kt qu theo phng php ny vi kt
qu ca phng php c s (Hs/ Hs) v chn kt qu
cao hn, cng thm phn chi ph qun l ta c s d
phng bi thng cn lp
V d: Gi s i vi nghip v bo him trn, DNBH
thc hin kim k vo ngy 31/12/2005 cc tai nn cn
phi tr (cha tnh vo chi ph trc tip) v thu c kt
qu l s tin cn phi bi thng sau nm 2005 nhng
trch nhim bi thng thuc ph thu t cc nm c th
nh sau: 2005: 850 tr
2004: 300 tr
2003: 100 tr

- Phng php nhp bi thng (tip)
Ta c bng so snh kt qu cc phng php theo nin
n v: triu ng
Nm bn bo
him
Phng php
Hs/Hs
phng php
NBT
D phng cn duy
tr
2005
2004
2003
Gi s CPQL l 5% DPBT cn lp vo 31/12/2005 l

- Phng php chi ph trung bnh
+ Chi ph bi thng TB
Tng s tr + S cn phi tr
S v tai nn
=
+ D phng bi thng = Chi ph TB x S v tai nn cha thanh ton
+ chi ph qun l.
(So snh vi kt qu ca phng php khc quyt nh s
d phng bi thng cn lp).

- Phng php thng k bi thng bnh qun 3 nm
Da vo s liu thng k bi thng ca 3 nm
trc v tn tht thuc cc nm trc c
chuyn sang thanh ton vo cc nm sau.
D phng bi thng =
Tng STBT ca cc nm trc chuyn sang nhng
nm sau trong 3 nm trc
3

- Phng php thng k bi thng bnh qun 3 nm (tip)
V d: C s liu thng k v STBT thuc cc nm trc
c chuyn sang thanh ton vo nhng nm sau:
D phng BT cn lp cho nm 2006 (lp vo cui nm
2005).
(1500 + 200 + 800 + 100 + 400 + 1500) : 3 = 15000
(C tnh n chi ph qun l)
Nm bi thng
Nm xy ra tn tht
2003 2004 2005
2002 1 500 200 100
2003 3 500 800 400
2004 - 3 800 1 500
2005 - - 4 000
Cng 5 000 4 800 6 000

=
D phng dao ng ln

Khi nim
DPDL l DP dng bi thng khi c
nhiu tn tht hoc tn tht ln xy ra m tng
ph gi li trong nm ti chnh, sau khi trch lp
DPP v DPBT, khng chi tr bi thng
phn trch nhim gi li

Phng php xc nh
DPDL c tnh theo phng php thng
k v c trch lp hng nm cho n khi bng
100% ph thc gi li trong nm ti chnh.

2.3. Phng php tnh DPNV trong BHNT
=
D phng ton hc
=
D phng ph
=
D phng bi thng
=
D phng chia li
=
D phng m bo cn i

=
D phng ton hc

Khi nim

Phng php xc nh

DPTH l s chnh lch gia GTHT
ca trch nhim bo him phi tr trong
tng lai v GTHT ca ph bo him s
thu trong tng lai.

Khi nim d phng ton hc

Phng php qu kh
Phng php tng lai
C s ca PP ny l nguyn l cn bng.
Gi tr ly
tch ca ph
thun thu
+ Gi tr hin ti
ca ph thun s
thu trong tng
lai
= Gi tr ly
tch ca tin
bo him
tr
+ Gi tr hin ti
ca tin bo him
phi tr trong
tng lai
- Kt qu ca hai phng php ny lun bng nhau.
- V d (ti liu)

Phng php tnh

V d v tnh d phng ton hc
Tnh d phng cui k nm th 2 ca BH
t k 10 nm, STBH 1 000 000 UM, tui
tham gia 30, li sut k thut 4%/nm,
bit:
l30 = 97 931; l31 = 97 847; l32 = 97 762;
Ph thun nm ca BH ny l 1 044/ ngi
Tin BH t vong tr vo cui nm

V d v tnh d phng ton hc
Tnh theo phng php qu kh
- S ngi TV nm th nht l 84
- S ngi TV nm th hai l 85
- Gi tr ly tch ca s thu vo cui nm th hai:
- Gi tr ly tch ca s chi vo cui nm th hai
- Qu DP vo cui nm th 2 cho 97 762 ngi:
- DP cui k nm th 2:

=
D phng ph

Khi nim

Phng php xc nh

=
D phng TTBH

Khi nim

Phng php tnh

=
D phng chia li

Khi nim
L DP c s dng tr li m DNBH
tha thun vi BMBH trong HBH

Phng php xc nh
DP=Tng li cng b chia cho ch H trong
nm ti chnh + GTLT ca li cng b chia
cho ch H trong cc nm ti chnh trc
nhng cha chi tr

=
D phng m bo cn i

Khi nim

Phng php xc nh

2.4. Ti khon ch yu k ton s dng
TK 335 - D phng nghip v
TK 335 c 2 TK cp 2
TK 3351 - D phng nghip v
TK 3352 - Chi ph phi tr

2.5. Phng php k ton
mt s nghip v kinh t ch yu
OTnh trc vo chi ph QLDN s chi ph SCL
TSC d tnh s pht sinh
OKhi pht sinh chi ph SCL TSC
OKhi cng trnh SCL TSC hon thnh, kt
chuyn vo TK 335
OCui nin k ton, cn c vo s DPNV
lp nm trc v s DPNV cn lp cho nm
sau
-
Nu s cn lp < s lp ghi gim chi ph
- Nu s cn lp > s lp Trch thm s DP cn
thiu
OKhi c php chi KDBH gc v nhn ti bo
him t qu DPDL.

S hch ton chi ph phi tr
(4a),(5)
(4b)
(1) (3) (2)
TK 241(3) TK 335 TK 642 Ti khon lin quan
TK 624

2.5. Phng php k ton
mt s nghip v kinh t ch yu
- Cc DNBH mi thnh lp, cui nin k
ton khi trch lp d phng nghip v, ghi:
N TK 624 (i vi d phng ph, phn d
phng ton hc c tnh vo chi ph trc
tip KDBH, d phng bi thng, d phng
dao ng ln)
N TK 635 (i vi d phng chia li, phn
d phng ton hc c tnh vo chi ph
hot ng ti chnh)
C TK 335 (3351)

2.5. Phng php k ton
mt s nghip v kinh t ch yu
- Cui nin k ton, cn c vo s d phng nghip v
trch lp nm trc v s cn lp cho nm sau (d
phng ph, d phng ton hc, d phng bi thng, d
phng chia li)
+ Trng hp s cn lp cho nm sau thp hn s DPNV
lp nm trc, s chnh lch c ghi gim chi ph:
N TK 335 (3351, ct TK 33511, 33512, 33513, 33515)
C TK 624
C TK 635
+ Trng hp s d phng cn lp cao hn s d phng
lp th phi trch lp b sung thm s chnh lch, ghi:
N TK 624
N TK 635
C TK 335

2.5. Phng php k ton
mt s nghip v kinh t ch yu
- i vi d phng dao ng ln v d phng m
bo cn i, theo c ch ti chnh, hng nm
khi c trch lp, ghi:
N TK 624 (d phng dao ng ln)
N TK 911 (d phng m bo cn i)
C TK 335 (3351, ct 33514, 33516)

2.5. Phng php k ton
mt s nghip v kinh t ch yu
- Cn c vo ch ti chnh, chi ph
trc tip KDBH pht sinh trong k
c chi t d phng dao ng ln, ghi:
N TK 335 (33514)
C TK 624 (6241, 6243)

Chng 9
BO CO TI CHNH TRONG DNBH
1. Mc ch v yu cu ca BCTC
2. H thng BCTC ca DNBH
3. Nhng nguyn tc c bn lp BCTC
4. Ni dung, kt cu v PP lp

1. Mc ch v yu cu ca
BCTC
1.1. Khi nim
1.2. Mc ch
1.3. Yu cu

1.1. Khi nim
Bo co ti chnh l phng php tng hp s
liu t cc s k ton theo cc ch tiu kinh t
ti chnh tng hp, phn nh c h thng tnh
hnh ti sn, ngun hnh thnh ti sn ca
DNBH, tnh hnh v hiu qu KD, tnh hnh lu
chuyn tin t v tnh hnh qun l, s dng
vn... ca DNBH trong mt thi k nht nh vo
mt h thng mu biu quy nh thng nht

1.2. Mc ch
Cung cp thng tin v tnh hnh ti
chnh, tnh hnh KD v nhng bin
ng v tnh hnh ti chnh ca
DNBH cho cc i tng s dng
thng tin tng hp, nh gi v thc
trng ca doanh nghip t gip cho
ngi s dng thng tin ra c nhng
quyt nh kinh t ph hp v kp thi

1.3. Yu cu
- Trnh by trung thc, hp l tnh hnh ti chnh,
tnh hnh v kt qu kinh doanh ca DNBH;
- Phn nh ng bn cht kinh t ca cc giao
dch v s kin khng ch n thun phn nh
hnh thc hp php ca chng;
- Trnh by khch quan, khng thin v;
- Tun th nguyn tc thn trng;
- Trnh by y trn mi kha cnh trng yu

2. H thng BCTC ca
DNBH
- Bng cn i k ton Mu s B 01 - DN
- BC kt qu HKD Mu s B 02 - DN
- BC lu chuyn tin t Mu s B 03 - DN
- Thuyt minh BCTC Mu s B 09 - DN

3. Nhng nguyn tc c bn lp
BCTC

Kinh doanh lin tc

Nguyn tc dn tch

Nguyn tc nht qun

Tnh trng yu v s hp
nht

Nguyn tc b tr

Nguyn tc so snh

4. Ni dung, kt cu v PP
lp
4.1. Bng CKT
4.2. Bo co KQHKD

4.1. Bng CKT
Ni dung v kt cu Bng CKT
C s s liu v nguyn tc chung
Phng php tnh, ghi cc ch tiu

4.2. Bo co KQHKD
Ni dung v kt cu Bo co
KQHKD
C s s liu
Phng php lp cc ch tiu