Chitting 12 KE TOAN B AT fitiNG SA N B A U T tf TRONG BOANH NGHIEP ■ ■ _ A- KE TOAN BAT DONG SAN DAU TlT KHAI NIEM B at dong san (BDS) dau ttf bao gom cac loai tai san: quyen sii dung dat, nha hoac mot phan nha hoac ca nha va dat, cor sof tang ngtfdi chu sd hufu hoac ngifdi di thue tai san theo hop dong thue tai chinh ndm gift n h im muc dich thu lori tif viec cho thue hoac chcf tang gid, chuf khong phai de: - Suf dung san xuat, cung ufng hang hoa, dich vu hoac suf dung cho muc dich quan ly - Ban ky kinh doanh thong thtfdng Nhtf vay, cac loai BDS sau day khong dtfcfc coi la BDS dau ttf: + BDS mua de bdn ky kinh doanh thong thtfdng hoac xay dtfng de bdn ttfcfng lai gan + BDS xay dtfng cho ben thuf ba + BDS chu sd hufu suf dung + BDS dang qua trinh xay dtfng vdi muc dich de suf dung ttfcfng lai dtfdi dang BDS dau ttf M 0T SO QUY DINH LIEN QUAN DEN KE TOAN BA T DONG s A n d a u TU (1) Mot bat dong san dau ttf dtfcfc ghi nhan la ta i san phai thoa man dong thdi hai dieu kien sau: a) C h ic chan thu dtfcrc ltfi Ich kinh te ttfcfng lai; b) Nguyen gid cua bat dong san dau ttf phai dtfcfc xdc dinh mot cach dang tin cay (2) Bat dong san dau ttf phai dtfcfc xdc dinh gid tri ban dau theo nguyen gid Nguyen gid cua bat dong san dau ttf bao gom ca cdc chi phi giao dich lien quan trufc tiep ban dau (3) Cac chi phi lien quan den bat dong san dau ttf phat sinh sau ghi nhan ban dau phai dtfcfc ghi nhan la chi phi san xuat, kinh doanh ky, trif chi phi c6 kha nang chac ch in 1dm cho bat dong san dau ttf tao lori Ich kinh te ttfcfng lai nhieu horn 336 mtic hoat dong dirge danh gia ban dau thi dirge ghi tdng nguyen gia bat dong san dau tir (4) Sau ghi nhan ban diu, thoi gian nam giuf, cho thue hoat dong bat dong san dau tir dirge xac dinh theo nguyen gia, so khau hao luy ke va gia tri lai (5) Viec chuyen tir bat dong sdn d£u tuf sang bat dong san chu sd hufu suf dung hay hang ton kho va ngtfgc lai chi dirge thtfc hien co sir thay doi ve muc dich suf dung nhuf cac trtfdng hgp sau: a) B at dong san dau tir chuyen sang bat dong san chu sd hufu suf dung chu sd hufu bat dau suf dung tai san nay; b) B at dong san diu tir chuyen sang hang ton kho chu sd hufu bat dau trien khai cac cong viec sufa chufa, cai tao nang cap odn thiet cho muc dich ban; c) B at dong san chu sd hufu suf dung chuyen sang bat dong san dau tuf chu sd hufu ket thuc suf dung tai san do; d) Hang ton kho chuyen sang bat dong san dau tir chu sd hufu bat dau cho ben khac thue hoat dong; e) B at dong san xay dtfng chuyen sang bat dong san dau ttf ket thuc giai doan xay dtfng, ban giao dtfa vao dau ttf (trong giai doan xay dtfng phai tuan theo Chuan mtfc ke toan so' 03 - "Tai san co dinh hufu hinh") (6) Khi mot doanh nghiep quyet dinh ban mot bat dong san dau ttf ma khong co giai doan sda chufa, cai tao nang cap thi doanh nghiep vdn tiep tuc ghi nhan Id bat dong san d&u ttf cho den bat dong san dau ttf dtfgc ban ma khong chuyen hang ton kho (7) Doanh thu tir viec ban bat dong san dau ttf dtfgc ghi nhan la toan bo gia ban (gia ban chtfa co thue GTGT doi vdi trtfdng hgp doanh nghiep ap dung phtfcfng phap tinh thue GTGT theo phtfcfng phap khau trir thue) Trtfdng hgp ban bat dong san dau ttf theo phtfang thufc tra cham thi doanh thu dirge xae dinh theo gia ban tr a (gia ban chtfa co thue GTGT doi vdi trtfdng hgp doanh nghiep ap dung phtfang phdp tinh thue GTGT theo phtfang phap khau trir thue) Khoan chenh lech giufa gia ban tra cham va gia ban tra vd thue GTGT dtfgc ghi nhan la doanh thu tien lai chtfa thtfc hien theo quy dinh cua Chuan mtfc ke todn so 14 "Doanh thu va thu nhap khac" (8) Doi vdi cac dan vi chuyen kinh doanh bat dong san thi dtfgc ke todn theo cac trtfdng hgp sau: Doi vdi cac bat dong san mua ve da xac dinh ro muc dich de bdn ky dtfgc ke toan tuan theo Chuan mtfc ke todn so' 02 “Hang ton kho”; 337 - Doi vdi bat dong san mua ve chua xac dinh ro difac muc dich siif dung tifang lai hoac mua v4 de chuyen cho thue hoat dong (thoa man di§u kien ghi nhan BDS dau tif) thi dufo’c ke toan tuan theo Chuan mifc ke toan so 05 “Bat dong san dau tuf” (9) Rieng doi vdi cac doanh nghiep la ngan hang, to chufc tin dung va to chufc tai chlnh khac, viec ke toan BD S dau tif dufcfc hifdng d§n mot v&n ban rieng ma khong ap dung theo quy dinh tai thong tif TINH GlA BAT DONG SAN DAU TlT Bat dong san dau tif difac ghi nhan theo nguyen gia Nguyen gia cua bat dong san dau tif la toan bo cac chi phi (tien mat hoac tifang difang tien) ma doanh nghiep bo hoac gia tri hap ly cua cac khoan khac difa trao doi de co difcrc bat dong san d&u tif tinh den thdi diem mua hoac xay difng hoan bat dong san dau tif Tuy thuoc vao tifng trifdng hcrp, nguyen gia cua bat dong san d&u tif difac xac dinh nhuf sau: 3.1 Mua s&m - Nguyen gia cua bat dong san dau tif difac mua bao gom gia mua va cac chi phi lien quan trifc tiep den viec mua, nhif: Phi dich vu tu van v§ luat phap lien quan, thue trifdc ba va chi phi giao dich lien quan khac, - Trifdng hap mua bat dong san dau tif toan theo phifang thufc tra cham, nguyen gia cua bat dong san dau tif difac phan anh theo gia mua tra tien tai thdi diem mua Khoan chenh lech gitfa gia mua tra cham va gia mua tra tien difac hach toan vao chi phi tai chlnh theo ky han toan, trif so" chenh lech difac tinh vao nguyen gia bat dong san dau tif theo quy dinh cua Chuan mufc ke toan so" 16- "Chi phi di vay"; 3.2 X ay dtfng Nguyen gia cua bat dong san dau tuf tif xay difng la gia thifc te va cac chi phi lien quan trifc tiep cua bat dong san dau tuf tinh den hoan cong viec xay difng; 3.3 Thue ta i chlnh - Trifdng hap b at dong san thue tai chlnh vdi muc dich de cho thue hoat dong thoa man tieu chuan ghi nhan la b at dong san dau tif thi nguyen gi& cua bat dong san dau tif ta i thdi diem khdi dau thue difac thifc hien theo quy dinh cua Chuan mifc ke" toan so" 06 - “Thue ta i san” Cac chi phi sau khong difac tinh vao nguyen gia cua bat dong san dau tuf: 338 - Chi phi phat sinh ban dau (trir trudng hop cac chi phi la can thiet de dua bat dong san dau tu vao trang thai s&n samg suf dung); - Cac chi phi mdi dua bat dong san d§u tu vao hoat dong lan dau trudc bat dong san dau tu dat tdi trang thai hoat dong binh thudng theo du kien; - Cac chi phi khong binh thudng ve nguyen vat lifeu lao dong hoac cac nguon luc kh&c qua trinh xay dung bat dong s an d&u tu KHAU HAO BAT DONG SAN DAU TIJ Trong qua trinh nam giuf chd tang gia, hoac cho thue hoat dong phai tien hanh trich khau hao bat dong san dau tu Khau hao bat dong san dau tu duac ghi nhan la chi phi kinh doanh ky Doanh nghiep co the dua vao cac bat dong san chii sd hufu s;uf dung cung loai de udc tinh thdi gian suf dung htfu Ich va xac dinh phuang phap khau hao cua bat dong san dau tu KE TOAN CHI TIET Ke toan chi tiet BDS dau tu dugc thuc hien tu nhir' TSCD K E TOAN TONG H P 6.1 T k h oan sii dung Ke toan tong hcfp BDS dau tu sii dung TK 217 “B>at dong san dau tu \ Ket cau tai khoan nhu sau: B en N g: Nguyen gia bat dong san dau tu tang len B en Co: Nguyen gia bat dong san dau tu giam xuong S d d u ben N g: Nguyen gia bat dong san dau tu hien cd 6.2 Phtfcfng p h ap phan anh (1) Khi mua bat dong san dau tu theo phuang thufc tra ti§n ngay: a) Neu doanh nghiep nop thue GTGT theo phuong phap khau truf, ghi: Ng TK 217 - Bat dong san dau tu Ng TK 133 - Thue GTGT dugc khau trif (13312) Cd cac TK 111, 112, 331 b) Neu doanh nghiep nop thue GTGT theo phiftfng phap tinh true tiep tren, ghi: Ng TK 217 - Bat dong san d?lu tu Cd cac TK 111, 112, 331 (2) Khi mua bat dong san dau tu theo phuang thufc tra cham: Ke toan ghi: - Neu doanh nghiep nop thue GTGT theo phuang phap khau trif se ghi: N g TK 217 — Ghi theo gia tra tien » Ng TK 242 — Lai tra cham > N g TK 133 -> Thue GTGT dau vao Cd TK 331 — Tong so' tien phai toan > 339 - Neu doanh nghiep nop thue theo phifong phap true tiep, se ghi: No TK 217 — Ghi theo gia tra tien (da co thue) > No TK 242 — Lai tra cham > Co TK 331 — Tong so' tiln phai toan > (3) Khi nhan difcrc BDS dau tif cho XDCB hoan thanh, k£ toan ghi: No TK 217 Co TK 241 (4) Khi chuyen BDS chu sd huU sif dung (tufc la TSCD) BDS dau tu, ke toan se ghi: - Chuyen NG: Ncr TK 217 Co TK 211, 213 - Chuyen g ia tri hao mon: No TK 2141 (2143) C6 TK 2147 (5) Khi chuyen hang hoa BDS BDS dau tif, ke toan ghi: No TK 217 Co TK 156 (1567) (6) Khi ban BDS dau tif, ke toan phan anh cac noi dung: - Ghi nhan doanh thu: No TK 111, 112, 131 C6 TK 511 (5117) -» Gi£ b in Co TK 333 (3331) -> Thue GTGT Neu doanh nghiep nop thue theo phtfOng phap trifc tiep, ke toan ghi: No TK 111, 112, 131 Co TK 511 (5117) - Ghi giam BD S dau tif: No TK 214 (2147) -> Gia tri hao m6n No TK 632 — G i a tri lai > C6 TK 217 — Nguyen g ia > (7) Khi chuyen BDS dau tif hang h6a BDS, ke toan ghi: No TK 156 (1567) -> G i a tri c6n lai No TK 214 (2147) -> G i a tri hao mon C6 TK 217 — Nguy§n g ia > (8) Khi chuyen BDS dau tuf BDS chu scr httu suf dung, kg' toan ghi: - Chuyen NG: No TK 211 (213) Co TK 217 340 - Chuyen gia tri hao mon: No TK 2147 Co TK 2141 (2143) (9) Khi khau hao BDS dau ttf dang nim giuf chd tang gid va dang cho thue hoat d