CHl/dNG VI - KE TOAN DOANH THU Khai niem, tai khoan va quy tac ke toan doanh thu a) Doang thu Doanh thu la tong gia tri cac lpi l'ch kinh te doanh nghiep thu dupe ky ke toan, phat sinh tit cac hoat dong SXKD thong thtfdng cua doanh nghiep, gop phan lam tin g von chu sd htfu Doanh thu dtfdc phat sinh ttf giao dich, stf kien dtfpc xac dinh bdi thoa thuan gitfa doanh nghiep vdi ben mua ho&c ben stf dung tai san No dtfdc xac dinh bang gia tri hdp ly cua cac khoan da thu ho&c se thu dtfdc sau trtf (-) cac khoan chiet khau thtfdng mai, giam gia hang han va gia tri hang ban bi tra lai b) Quy tac ketodn (1) Doanh thu ban hang va cung cap dich vu la doanh thu cua kho'i ltfpng san pham, hang hoa da ban; dich vu da cung cap dtfdc xac dinh la tieu thu ky khong phan biet doanh thu da thu hay se thu dtfdc tien (2) Doanh thu va chi phf lien quan den cung mot giao dich phai dtfdc ghi nhan dong thdi theo nguyen t ic phu hdp va phai theo n&m tai chinh (3) Chi ghi nhan doanh thu ky ke toan thoa man dong thdi cac dieu kien ghi nhan doanh thu ban hang va doanh thu cung cap dich vu, doanh thu tien lai, tien ban quyen, tien co ttfc va lpi nhuan dtfpc chia quy dinh tai diem , 16, 24, cua chuan mtfc doanh thu va thu nhap khac (Quyet dinh so 149/2001/QT-BTC 31-12-2001 cua Bo Tai Chinh) va cac quy dinh cua che ke toan hien hanh Khi khong thoa man cac dieu kien ghi nhan, doanh thu khong dtfdc hach toan vao Tai khoan doanh thu Theo quy dinh tai diem 10 cua Chuan mtfc doanh thu va thu nhap khac, doanh thu ban hang dtfdc ghi nhan dong thdi thoa man tat ca n&m (5) dieu kien sau: (a) Doanh nghiep da chuyen giao phan ldn rui ro va ldi ich g&n lien v 6i quyen sd htfu san pham h o ic hang hoa cho ngtfdi mua; (b) Doanh nghiep khong n&m gitf quyen quan ly hang hoa nhtf ngtfdi sd htfu hang hoa ho&c quyen kiem soat hang hoa; (c) Doanh thu dtfdc xac dinh ttfdng do'i ch&c ch&n; (d) Doanh nghiep da thu dtfdc ho&c se thu dtfpc ldi ich kinh te ttf giao dich ban hang; (e) Xac dinh dtfpc chi phi lien quan den giao dich ban hang 415 Theo quy dinh tai diem 16 cua Chuan mtfc doanh thu va thu nhap khac, doanh thu cung cap dich vu dtfdc ghi nhan ket qua cua giao dich dtfpc xac dinh mot cach dang tin cay Trtfdng hdp giao dich ve cung cap dich vu lien quan den nhieu ky thi doanh thu dtfpc ghi nhan ky theo ket qua phan cong viec da hoan vao lap Bang Can doi ke toan cua ky Ket qua cua giao dich cung cap dich vu dupe xac dinh thoa man tat ca bon (4) dieu kien sau: (a) Doanh thu dtfdc xac dinh ttfdng doi ch ic chin; (b) Co kha n&ng thu dtfdc ldi ich kinh te ttf giao dich cung cap dich vu do; (c) Xac dinh dtfdc phan cong viec da hoan vao lap Bang Can doi ke toan; (d) Xac dinh dtfdc chi phi phat sinh cho giao dich va chi phi de hoan giao dich cung c&'p dich vu Theo quy dinh tai diem 24 cua Chuan mtfc doanh thu va thu nhap khac, doanh thu phat sinh ttf tien lai, tien ban quyen, co ttfc va ldi nhuan dtfdc chia cua doanh nghiep dtfdc ghi nhan thoa man dong thdi hai (2 ) dieu kien sau: (a) Co kha n&ng thu dtfdc ldi ich kinh te ttf giao dich do; (b) Doanh thu dtfdc xac dinh ttfdng doi ch ic ch&n (4) Khi hang hoa ho&c dich vu dtfdc trao doi de lay hang hoa ho&c dich vu ttfdng ttf ve ban chat va gia tri thi viec trao doi khong dtfdc coi la mot giao dich tao doanh thu va khong dtfdc ghi nhan la doanh thu (5) Doanh thu (ke ca doanh thu noi bo) phai dtfdc theo doi rieng theo ttfng loai doanh thu ban hang, doanh thu cung cap dich vu, doanh thu tien lai, tien ban quyen, cd ttfc va ldi nhuan dtfdc chia Trong ttfng loai doanh thu lai dtfdc chi tiet theo ttfng thtf doanh thu nhtf doanh thu ban hang co the dtfdc chi tiet doanh thu ban san pham, hang hoa nh&m phuc vu cho viec xac dinh day du, chi'nh xac ket qua kinh doanh theo yeu cau quan ly hoat dong san xuat ki nh doanh va lap bao cao ket qua kinh doanh cua doanh nghiep ( 6) Neu ky ke toan phat sinh cac khoan giam trtf doanh thu ban hang va cung cap dich vu nhtf chiet kha'u thtfdng mai, giam gia hang ban, hang ban bi tra lai thi phai dtfdc hach toan rieng biet Cac khoan giam trtf doanh thu dtfdc tinh trtf vao doanh thu ghi nhan ban dau de xac dinh doanh thu thuan lam c&n ctf xac dinh ket qua kinh doanh cua ky ke toan (7) Ve nguyen t&c, cudi ky ke toan, doanh nghiep phai xac dinh ket qua hoat dong SXKD Toan bo doanh thu thuan thtfc hien ky ke toan dtfpc ket chuyen vao Tai khoan 911 - Xac dinh ket qua kinh doanh Cac tai khoan thuoc loai doanh thu khong co so dtf cuoi ky Doanh thu thuan dtfpc xac dinh theo cong thtfc sau: 416 Doanh thu thuin = Doanh thu ban hang va cung ci'p dich vu - Chiet khau thUcfng mai - Doanh thu hang ban bi tra lai - Doanh thu hang giam gia - Thue xui't kh£u, thue TTDB, thue GTGT phai nop (theo phtfdng phap trtfc tiep) (8) Doanh thu ban h in g va cung cap dich vu b in g ngoai te thi phai quy doi ngoai te Dong Viet Nam theo ty gia thtfc te phat sinh h o ic ty giao dich binh quan tren thi trtfdng ngoai te lien Ngan hang Nha ntfdc Viet Nam cong bd tai thcii diem phat sinh nghiep vu kinh te (9) Nguyen t ic xac dinh doanh thu ban hang va cung ci'p dich vu cua doanh nghiep: + Ddi vdi san pham, hang hoa, dich vu thuoc do'i ttfdng chiu thue GTGT theo phtfdng phap khi'u trtf, doanh thu ban hang va cung ci'p dich vu la gia ban chtfa co thue GTGT; + Ddi vdi san pham, hang hoa, dich vu khong thuoc dien chiu thue GTGT, h oic chiu thue GTGT theo phtfdng phap trtfc tiep thi doanh thu ban hang va cung cap dich vu la tong gia toan (da gom thue GTGT); + Do'i vdi san pham, hang hoa, dich vu thuoc ddi ttfdng chiu thue tieu thu d ie biet, h o ic thue xua't khau thi doanh thu ban hang va cung cap dich vu la tong gia toan (bao gom ca thue tieu thu d ie biet h o ic thue xua't khiu); + Nhtfng doanh nghiep n h in gia cong vat ttf, hang hoa thi chi phan anh vao doanh thu ban hang va cung ci'p dich vu so' tien gia cong thtfc te dtfdc htfdng, khong bao gom gia tri vat ttf, hang hoa nhan gia cong; + Doi vdi hang hoa n h in ban dai ly, ky gtii theo phtfdng thtfc ban dting gia htfclng hoa hong thi hach toan vao doanh thu ban hang va cung cap dich vu ph in hoa hong ban hang ma doanh nghiep dtfdc htfclng; + Trtfdng hdp ban hang theo phtfdng thtfc tra ch im , tra gop thi doanh nghiep ghi nhan doanh thu ban hang theo gia ban tra va ghi nhan vao doanh thu hoat dong tai chinh ve phan lai tinh tren khoan phai tra nhtfng tra cham phti hdp vdi thdi diem ghi nhan doanh thu dtfdc xac nhan; + Nhting san pham, hang hoa dtfdc xac dinh la tieu thu, nhtfng vi ly ve chi't ltfdng, ve quy cach ky thuat ngtfdi mua tti chol toan, gtii tra lai ngtfdi ban h o ic yeu cau giam gia va dtfdc doanh nghiep chap thuan; h o ic ngtfdi mua hang vdi khoi ltfdng ldn dtfdc chiet kha'u thtfdng mai thi cac khoan giam trti doanh thu ban hang dtfdc theo doi rieng biet tren cac Tai khoan 5211 - Chiet khi'u thtfdng mai, Tai khoan 5212 - Hang ban bi tra lai, h o ic Tai khoan 5213 Giam gia hang ban + Trtfdng hdp ky doanh nghiep da viet hoa ddn ban hang va da thu tien ban hang nhtfng den cudi ky v in chtfa giao hang cho ngtfdi mua hang, thi tri 417 gia so' hang khong dtfdc coi la tieu thu va khong dtfdc ghi vao Tai khoan 511“Doanh thu” ma chi hach toan vao ben Co Tai khoan 131 - “Phai thu cua khach hang” ve khoan tien da thu cua khach hang Khi thtfc giao hang cho ngtfdi mua se hach toan vao Tai khoan 511 - “Doanh thu” ve tri gia hang da giao, da thu trtfdc tien ban hang, phu hdp vdi cac dieu kien ghi nhan doanh thu + Doi vdi trtfdng hdp cho thue tai san, co nhan trtfdc tien cho thue cua nhieu n&m thi doanh thu cung cap dich vu ghi nhan cua n&m tai chinh la so tien cho thue dtfdc xac dinh tren cd sd lay toan bo tong so tien thu dtfdc chia cho so n&m cho thue tai san + Do'i vdi doanh nghiep thtfc hien nhiem vu cung cap san pham, hang hoa, dich vu theo yeu cau cua Nha ntfdc, dtfdc Nha ntfdc trd cap h o ic trd gia theo quy dinh thi doanh thu trd cap, trd gia la so' tien dtfdc Nha ntfdc chinh thtfc thong bao, ho&c thtfc te trd cap, trd gia Doanh thu trd cap, trd gia dtfdc phan anh tren Tai khoan 5114 - Doanh thu trd cap, trd gia c) Tai khoan ke toan Tai khoan 511 “Doanh thu” dtfdc sii dung de phan anh toan bo doanh thu cua doanh nghiep dat dtfdc mot ky ke toan Tai khoan co ket cau vd noi dung ghi nhu sau: Ben Nd: - Sd thue tieu thu dac biet, ho&c thue xua't khau phai nop tinh tren doanh thu ban hang thtfc te cua san pham, hang hoa, dich vu da cung cap cho khach hang va da dtfdc xac dinh la tieu thu ky ke toan; - Thue GTGT phai nop NSNN do'i vdi doanh nghiep ap dung phtfdng phap trtfc tiep; - Chiet kha'u thtfdng mai ket chuyen cuo'i ky; - Tri gia hang ban bi tra lai ket chuyen cuo'i ky; - Khoan giam gia hang ban ket chuyen cudi ky; - Doanh thu thuan dtfdc ket chuyen vao Tai khoan 911 - Xac dinh ket qua kinh doanh Ben Co: - Doanh thu ban san pham, hang hoa va cung cap dich vu cua doanh nghiep thtfc hien ky ke toan; - Tien lai, tien ban quyen, cd ttfc va ldi nhuan dtfdc chia ky ke toan - Tien lai ban ngoai te va lai chenh lech ty gia Tdi khoan 511 khong co so du cuoi ky 418 Ke toan doanh thu ban hang hoa, san pham (1) Doanh thu cua kho'i lifting san pham (thanh pham, ban pham) hang hoa, da dtfdc xac dinh la tieu thu ky ke toan: a) Doi vdi san pham, hang hoa chiu thue GTGT theo phtfting phap kha'u trtf va doanh nghiep nop thue theo phtfting phap kha'u trtf, doanh thu ban hang dtftic ghi nhan theo gia ban chtfa co thue GTGT: Nd cac TK 111, 112, 131 (Tong gia toan) Co TK 511 - Doanh thu (Gia ban chtfa co thue GTGT) Co TK 3331 - Thue GTGT (33311) b) Ddi vdi san pham, hang hoa ban cho khach hang khong thuoc dien chiu thue GTGT, hoSc khach hang la do'i ttfdng dtftic mien thue GTGT, doanh thu ban hang dtftic ghi nhan theo gia ban khong co thue GTGT: Nti cac TK 1 , 112, 131 (Tong gia toan) Co TK 511 - Doanh thu (Tong gia toan khong co thue GTGT) c) Do'i vdi san pham, hang hoa ban cho khach hang chiu thue GTGT theo phtfdng phap trtfc tiep, doanh thu ban hang dtftic ghi nhan theo gia ban gom thue GTGT: Nd cac TK 111, 112, 131 (Tong gia toan) Co TK 511 - Doanh thu (Tong gia toan gom thue GTGT) (2) Trtfdng hcfp, doanh thu ban hang thu bang ngoai te, thi ngoai viec ghi sd ke toan chi tiet so nguyen te da thu hoac phai thu, ke toan phai ghi khoan doanh thu n&y bang Dong Viet Nam hoac bang ddn vi tien te chinh thtfc sik dung ke toan theo ty gia giao dich thtfc te hoac ty gia giao dich binh quan lien ngan hang tai thdi diem phat sinh nghiep vu kinh te vdi cac but toan da neu cl but toan (la , lb, lc) (3) Doanh thu cua kho'i ltfdng hang hoa da dtftic xac dinh la tieu thu ky ke toan chiu thue tieu thu dac biet, doanh thu ban hang dtfdc ghi nhan theo gia ban da co thue tieu thu dac biet nhtfng chtfa gom thue GTGT (theo quy dinh cua Luat Thue TTDB): Ncf cac TK 1 , 112, 131 (Tong gia toan gom ca thue TTDB va thue GTGT) Co TK 511 - Doanh thu (Gia ban co thue TTDB, nhtfng chtfa gom thue GTGT) Co TK 3331 - Thu§' GTGT (33311) (4) Doanh thu cua khoi ltfdng hang hoa xuat khau da dtfdc xac dinh la tieu thu k£ k§' toan chiu thu§' xua't khau, doanh thu ban hang dtfdc ghi nhan 419 theo gia ban da co thue xuat khau nhUng khong gom thue GTGT (theo quy dinh cua Luat thue GTGT: thue suat cua hang hoa, dich vu xuat khau la 0%): Nd cac TK 111, 112, 131 (Tong gia toan gom ca thue xuat kh&u) Co TK 511 - Doanh thu (Gia ban co thue xuat kh&u, nhtfng chtfa gom thue GTGT) (5) Trtfdng hdp ban hang theo phtfdng thtfc hang doi hang a) Doi v 6i doanh nghiep nop thue GTGT theo phtfdng phap khau trtf ban hang thuoc doi ttfdng chiu thue GTGT theo phtfdng phap khau trtf doi lay vat tu, hang hoa khac sti dung cho san xua't kinh doanh hang hoa, dich vu chiu thue GTGT theo phtfdng phap kha'u trti, doanh thu ban hang de doi l&'y v&t ttf, hang hoa khac dtfdc ghi nh&n theo gia ban chtfa co thue GTGT: Nd TK 131 - Phai thu ctia khach hang (Tong gia toan) Co TK 511 - Doanh thu (gia ban chtfa co thue GTGT) Co TK 3331 - Thue GTGT (33311) - Vat ttf, hang hoa nhan trao doi ve, chting dtfdc ghi nhan theo gia mua chua c thue GTGT: Nd TK 152,153, 156, 211, (gia mua chtfa co thue GTGT) Nd TK 133 - Thue GTGT dtfdc khau trti (neu co) Co TK 131 - Phai thu ctia khach hang (Tong gia toan) b) Khi ban hang thuoc dien khong chiu thue GTGT ho&c chiu thue GTGT theo phtfdng phap trtfc tiep doi lay vat ttf, hang hoa khac sti dung cho san xu£t, kinh doanh hang hoa, dich vu khong thuoc dien chiu thue GTGT ho&c chiu thue theo phtfdng phap trtfc tiep, doanh thu dtfdc ghi nhan theo tong gia toan: Ncf TK 131 - Phai thu ctia khach hang (Tong gia toan) Co TK 511 - Doanh thu (Tong gia toan) - Vat ttf, hang hoa nhan trao doi ve, chiing dtfdc ghi nh&n theo gia toan: Nd TK 152, 153, 156, 211, (theo gia toan) Co TK 131 - Phai thu ctia khach hang ( 6) Ke toan doanh thu ban hang theo phtfdng thtic tra ch&m, tra gop a) Doi v 6i hang hoa chiu thue GTGT theo phtfdng phap kha'u trti: - Doanh thu ban hang tra cham, tra gop, dtfdc ghi nh&n theo gia ban tra khong co thue GTGT dau ra, va lai tra cham, tra gop dtfdc ghi nh&n v&o doanh thu chtfa thtfc hien, sau khoan lai dtfdc ghi nh&n vao doanh thu hoat dong tai chinh cua cac ky ttfdng ting: 420 Nd cac TK 111, 112 (Tien tra lan dau gom ca lai) Nd TK 131 - Phai thu cua khach hang (Tien tra cham phai thu gom ca lai) Co TK 511 - Doanh thu (Gia ban tra tien chtfa co thue GTGT) Co TK 333 - Thue va cac khoan phai nop Nha ntfdc (3331 - Thue GTGT phai nop) Co TK 3387 - Doanh thu chtfa thtfc hien (lai tra cham, tra gop la Chenh lech gitfa tong so" tien theo gia ban tra cham, tra gop vdi gia ban tra tien chtfa co thue GTGT) - Tien lai ban hang tra cham, tra gop cua ky ho&c ttfng ky sau dtfdc ghi nh&n vao doanh thu hoat dong tai chinh: Nd TK 3387 - Doanh thu chtfa thtfc hien Co TK 511 - Doanh thu (Doanh thu hoat dong tai chinh: Lai tra cham, tra gop) - Khi thtfc thu tien ban hang l&n tiep sau: Nd cac TK 111, 112, Co TK 131 - Phai thu cua khach hang, b) Ddi vdi hang hoa khong thuoc dien chiu thue GTGT: - Doanh thu ban hang tra cham, tra gop, dtfdc ghi nhan theo gia ban tra khong c thue GTGT dau ra, va lai tra chim , tra gop dtfdc ghi nhan vao doanh thu chtfa thtfc hien, sau khoan lai dtfdc ghi nh&n vao doanh thu hoat dong tai chmh cua cac ky ttfdng tfng: Nd cac TK 111, 112 ( Tien tra lin dau gom ca lai) Nd TK 131 - Phai thu cua khach hang (Tien tra cham phai thu gom ca lai) Co TK 511 - Doanh thu (Gia ban tra tien khong co thue GTGT) Co TK 3387 - Doanh thu chtfa thtfc hien (lai tra cham, tra gop la Chenh lech gitfa tong sd tien theo gia ban tra ch&m, tra gop vcti gia ban tra tien khong co thue GTGT) - Tien lai ban hang tra ch&m, tra gop cua ky ho&c ttfng ky sau dtfdc ghi nh&n v&o doanh thu hoat dong tai chinh: Nd TK 3387 - Doanh thu chtfa thtfc hien Co TK 511 - Doanh thu (Doanh thu hoat dong tai chinh: Lai tra ch&m, tra gop) •Khi thtfc thu tiln ban h&ng lan tiep sau: Np cac T K l l l , 112, C6 TK 131 - Phai thu cua khach hang 421 c) Doi vdi hang hoa chiu thue GTGT theo phifdng phap tnic tiep: - Doanh thu ban hang tra cham, tra gop, dUdc ghi nhan theo gia ban tra gom thue GTGT dau ra, va lai tra cham, tra gop dtfdc ghi nhan vao doanh thu chua thtfc hien, sau khoan lai dtfcfc ghi nhan vao doanh thu hoat dong tai chinh cua cac ky ttfdng tfng: Nd cac TK 1 , 112 (Tien tra lan dau) Nd TK 131 - Phai thu cua khach hang (Tien tra cham phai thu ) Co TK 511 - Doanh thu (Gia ban tra tien gom thue GTGT) Co TK 3387 - Doanh thu chtfa thtfc hien (Chenh lech gitfa tong so tien theo gia ban tra cham, tra gop vdi gia ban tra tien gom thue GTGT) - Tien lai ban hang tra cham, tra gop cua ky hoSc ttfng ky sau dtfdc ghi nhan vao doanh thu hoat dong tai chinh: Nd TK 3387 - Doanh thu chtfa thtfc hien Cd TK 511 - Doanh thu (tien lai tra cham, tra gop) - Khi thtfc thu tien ban hang tiep sau: Nd cac TK 1 , 112 Cd TK 131 - Phai thu cua khach hang - Cuo'i ky, ke toan tinh toan, xac dinh thue GTGT phai nop theo phtfdng phap trtfc tiep: Nd TK 511 - Doanh thu Cd TK 3331 - Thue GTGT (7) Ke toan doanh thu ban hang bang phtfdng thtfc ban qua cac dai ly ban dung gia htfdng hoa hong a) Ke toan d ddn vi giao hang dai ly: - Khi xuat kho san pham hang hoa giao cho cac dai ly, ghi nhan tri gia hang giii ban dai ly: Nd TK 157 • Hang giii di ban C o ca cT K 155, 156 - Khi hang hoa giao cho cac dai ly da dtfdc ban, c&n ctf vao Bang ke hoa dcfn ban cua hang hoa da tieu thu cac dai ly htfdng hoa hong lap giii ve, theo phtfdng phap nop thue cua doanh nghiep ban de ghi nhan doanh thu: + Doi vdi hang hoa, dich vu chiu thue theo phtfdng phap khau trtf va doanh nghiep nop thue GTGT theo phtfdng phap khau trtf, doanh thu ban hang dtfdc ghi nhan theo gia ban chtfa co thue GTGT: 422 Nd cac TK 111, 112, 131 (Tong gia toan) Co TK 511 - Doanh thu (Gia ban chua co thue GTGT) Co TK 3331 - Thue GTGT (33311) Dong thdi phan anh gia von cua hang ban ra: Ncf TK 632 - Gia von hang ban Co TK 157 - Hang giii di ban + Ddi vdi hang hoa, dich vu khong thuoc dien chiu thue GTGT ho&c chiu thue GTGT theo phtfdng thtfc trtfc tiep ho&c hang hoa, dich vu chiu thue GTGT theo phtfdng phap khau trtf nhtfng doanh nghiep nop thue GTGT theo phtfdng phap trtfc tiep, doanh thu ban hang dtfdc ghi nhan theo tong gia toan: Nd cac TK 111, 112, 131 (Tong gia toan) Co TK 511 - Doanh thu (Tong gia toan) Dong thdi phan anh gia vo'n cua hang ban ra: Nd TK 632 - Gia von hang ban Co TK 157 - Hang giii di ban - So' tien hoa hong phai tra cho ddn vi nhan ban hang dai ly htfclng hoa hong: Nd TK 642 - Chi phi quan ly kinh doanh C o c a c T K 111, 112, 131 b) Ke toan b ddn vi nh&n dai ly - Hang hoa nhan ban dai ly ban dung gia htfclng hoa hong, dtfdc ghi nh&n theo gia tri hang hoa nhan ban dai ly vao Tai khoan 003 “Hang hoa nhan ban ho, nh&n ky gtii” Khi nhan hang dai ly, ky gtii ghi ben Nd, xuat hang ban ho&c xu&'t tra lai hang cho ben giao hang, ghi ben Co Tai khoan 003 “Hang hoa nh&n ban ho, nh&n ky gtii” - Khi ban hang hoa nhan ban dai ly: + Khi xuat ban hang nhan dai ly, phai lap Hoa ddn (GTGT) ho&c Hoa ddn ban h&ng theo che quy dinh c&n cti v&o hoa ddn (GTGT) ho&c hoa ddn ban hang va cac chting tti lien quan, va ghi nh&n sd tien ban hang dai ly phai tra cho ben giao hang: Nd cac TK 1 , 112, 131 Co TK 331 - Phai tra cho ngtfdi ban (Tong gia toan) + Dinh k£, xac xac dinh doanh thu ban hang dai ly la hoa hong dtfdc htfdng, ddn vi nh&n ban dai ty phai l&p hoa ddn (GTGT) ho&c hoa ddn ban hang theo che dd quy dinh va phan anh doanh thu ban hang dai ly: 423 Nd TK 331 - Phai tra cho ngiidi ban Co TK 511 - Doanh thu (hoa hong ban hang dai ly chtfa gom thue GTGT) Co TK 3331 - Thue GTGT (33311) - Khi tra tien ban hang dai ly cho ben giao hang: Nd TK 331 - Phai tra cho ngtfdi ban Co cac TK 111, 112, Ke toan doanh thu cu n g cap dich vu (1) Doanh thu cua khoi ltfdng dich vu da cung cap cho khach hang dtfdc xac dinh la tieu thu ky ke toan: a) Do'i vdi dich vu chiu thue GTGT theo phtfdng phap kha'u trtf va doanh nghiep nop thue theo phtfdng phap kha'u trtf, doanh thu cung cap dich vu dtfdc ghi nhan theo gia cung cap dich vu chtfa co thue GTGT: Nd cac TK 111, 112 (neu thu tien - Tong gia toan) Nd TK 131 - Phai thu cua khach hang (neu chtfa thu tien - Tong gia toan) Co TK 511 - Doanh thu (Gia cung cap dich vu chtfa co thue GTGT) Co TK 3331 - Thue GTGT (33311) b) Do'i vdi dich vu da cung cap cho khach hang khong thuoc dien chiu thue GTGT, ho&c khach hang la do'i ttfdng dtfdc mien thue GTGT, doanh thu cung cap dich vu dtfdc ghi nhan theo gia cung cap dich vu khong co thue GTGT: Nd cac TK 111, 112 (neu thu tien - Tong gia toan) Nd TK 131 - Phai thu cua khach hang (neu chtfa thu tien - Tong gia toan khong co thue GTGT) Co TK 511 ■Doanh thu (Tong gia toan khong co thue GTGT) c) Do'i vdi dich vu da cung cap cho khach hang chiu thue GTGT theo phtfdng phap trtfc tiep, doanh thu cung cap dich vu dtfdc ghi nhan theo gia cung cap dich vu gom thue GTGT: Nd cac TK 111, 112, 131 (Tong gia toan) Co TK 511 - Doanh thu (Tong gia toan gom thue GTGT) (2) Trtfdng hdp, doanh thu cung cap dich vu thu b in g ngoai te, thi ngoai viec ghi sd ke toan chi tiet so nguyen te da thu ho&c phai thu, ke toan phai ghi khoan doanh thu bang Dong Viet Nam ho&c bang ddn vi tien te chinh thtfc stf dung ke toan theo ty gia giao dich thtfc te ho&c ty gia giao dich binh quan lien ngan hang tai thdi diem phat sinh nghiep vu kinh te vdi cac but toan da neu d but toan (la , lb, lc) 424 Chuln muc sS 29 BAO CAO TAI CHfNN HOP NHAT VA KE TOAN KHOAN OAU TIT VAO CONG TT CON (Ban hanh vd cong bo theo Quyet dinh so 234/2003/QD-BTC ngdy 30 thdng 12 nam 2003 cua Bo trudng Bo Tdi chinh) QUY DjNH CHUNG 01 Muc dich cua chuan mile la quy dinh va htfdng d in cac nguyen t&c va phtfdng phap l&p va trinh bay bao cao tai chmh hdp nhat cua mot tap do&n g6m nhieu cong ty chiu stf kiim soat cua mot cong ty me va ke toan khoan dfiu ttf v io c 6ng ty tren bao cao tai chinh rieng cua cong ty me 02 Chuin mtfc ap dung di: - Lap va trinh bay cac bao cao tai chinh hdp nha't cua mot tap doan gom nhieu cong ty chiu stf kiem soat cua mot cong ty me; • Ke toan cac khoan d iu ttf vao cac cong ty bao cao tai chinh rieng cua cong ty me Chuan mtfc khong quy dinh ve: (a) Phtfdng phap k i toan hdp nha't kinh doanh va anh htfclng cua viec hdp nhi't kinh doanh den viec hdp nha't bao cao tai chinh, bao gom ca ldi the thtfdng mai phat sinh ttf viec hdp nha't kinh doanh (dtfdc quy dinh chuin mtfc ke toan "Hdp nha't kinh doanh"); (b) Ke toan cac khoan d iu ttf vao cong ty hen ket (dtfdc quy dinh Chuin mtfc ke toan so 07 "Ke toan cac khoan d iu ttf vao cong ty hen kit"); (c) K i toan cac khoan d iu ttf vao cong ty hen doanh (dtfdc quy dinh C huin mtfc k i toan so 08 "Thong tin tai chinh ve nhtfng khoan von gop hen doanh"); 737 Bao cao tai chinh hag nhat dtfdc bao h im bdi thu&t ngtf "bao cao t&i chfnh" dtfdc quy dinh trong' Chuan mtfc ke toan so 01 "C huin mtfc chung” Do d6, viec trinh bay bao cao tai chinh hdp nh&'t dtfdc thtfc hien tren cd sd tuan thu cac ch u in mtfc ke toan Viet Nam 03 Cdc thuat ngu chuan miic ditgc hieu nhu sau: Kiem sodt: La quyen ch i phoi ca c chinh sach tai ch in h va hoat d§ng cua doanh nghiep nham thu dtfdc ldi ich kinh te ttf ca c h oa t d on g cua doanh nghiep Cong ty con: La doanh nghiep chiu stf kiem soat cua m ot doanh nghi€p kh ac (goi la cdng ty me) Cong ty me: La cdng ty cd m ot h oa c nhieu cdng ty Tap doan: Bao gom cdng ty m e va ca c cdng ty Bao cdo tdi chinh hap nhat: La bao ca o tai chinh cua m ot tap doan dtfdc trinh bay nhtf b a o ca o tai chinh cua m ot doanh n g h ifp Bao c&o dtfdc lap tren cd scf hdp nhat bao ca o cua cdng ty m e va c&c cdng ty co n theo quy dinh cua chuan mtfc Lai ich cua co dong thieu so: La m ot phan cu a ket qu a hoat dong thuan va gi& tri tai san thuan cua m ot cdng ty dtfdc x&c dinh ttfdng tfng ch o c&c phan ldi ich khdng phai cdng ty m e sd htfu mot c&ch trtfc tiep h oa c gi&n tiep thdng qua c&c cdng ty NOI DUNG CHUAN MUC T rinh bay b&o c&o tai chinh hdp nhat 04 Tat cd cdc cdng ty me phai lap vd trinh bay bao cdo tai chinh hap nha't, ngoai trie cong ty me duac quy dinh d doan 05 dudi day 05 Cong ty me dong thdi la cong ty bi mot cong ty khdc sd hitu toan bo hodc gdn nhu toan bo vd neu duac cdc co dong thieu so cong ty chap thuan thi khong phai lap vd trinh bay bao cdo tdi chinh hap nhat Trudng hap nay, cong ty me phai giai trinh ly khong lap vd trinh bay bao cdo tdi chinh hap nhat vd ca sd ke toan cdc khoan dau tu vdo cdc cdng ty bao cdo tdi chinh rieng biet cua cdng ty me; Dong thdi phai trinh bay ro ten vd dia diim tru sd chinh cua cdng ty me cua nd dd lap vd phdt hanh bao cdo tdi chinh hap nhat 73« 06 Ngtfdi sii dung bao cao t ii chinh cua cong ty me luon quan tam den thtfc trang t&i rhfnh, kit qua hoat dong va cac thay doi ve tinh hinh tai chinh cua toan bo tip doin Bao bao tai chinh hcfp nhat c in dap Ung yeu cau cung cap thong tin kinh ti, t ii chinh cua ngtfdi stf dung bao cao tai chinh cua tap doin Bao cao t ii chinh hdp nhi't phai the hien dtfdc cac thong tin ve tap d oin nhtf mot doanh nghiep doc lip khong tinh den ranh gidi phap ly cua cac phap nhan riSng biet 07 Mot cong ty me bi scl hiiu to in bo h o ic g in nhtf toan bo bcJi mot cong ty khac khong nhi't thiet phai lip bao cao t ii chinh hdp nhat vi cong ty me cua cong ty me co the khong yeu c iu cong ty me phai lap bao cao t ii chinh hdp nhat, bdi yeu ciu n im b it thong tin kinh ti, t ii chinh cua ngtfdi sii dung co the dtfOc dap tfng thong qua bao cao tai chinh hdp nhi't cua cong ty me cua cong ty me Khai niem bi sd hiiu g in nhtf to in bo co nghia l i mot cong ty bi cong ty khac nim giii tren 90% quyln bieu quyet Pham vi cua bao cao tai chinh hcfp nhat 08 Cong ty me lap bao cao tai chinh hap nhat phcii hap nhat cdc bao cdo tdi chinh cua tat cd cdc cong ty d vd ngoai nude, ngoai trit cdc cong ty duac de cap d doan 10 09 Bao cao t ii chinh hdp nha't bao gom viec hdp nha't bao cao t i i chinh cua tat ca cac cong ty cong ty me kiem soat, trtf cac cong ty quy dinh cl doan Quyen kiim soat cua cong ty me doi vdi cong ty dtfdc xac dinh cong ty me nim giii tren 50% quyen bieu quyet d cong ty (cong ty me co the sd hiiu trtfc tiep cong ty h o ic sd hiiu gian tiep cong ty qua mot cong ty khac) trtf trtfdng hdp d ie biet xac dinh ro la quyen sd hutu khong g in lien vdi quyln kiem soat Trong cac trtfdng hdp sau day, quyen kiem soat dtfdc thtfc hi§n ca cong ty me n im giii it hdn 50% quyen bieu quyet tai cong ty con: (a) Cac nha diu ttf khac thoa thuan dinh cho cong ty me hdn 50% quyen bieu quyit; (b) Cong ty me co quyen chi phoi cac chinh sach t ii chinh v i hoat dong theo quy ch i thoa thuin; (c) Cdng ty me co quyln bo nhiem hoic bai miln da so' cac vien Hoi dong quan tri hoic cap quan ly ttfdng dtfdng; (d) Cdng ty me co quyln bd da so philu tai cac cuoc hop cua Hoi dong quan tr} ho^c c£p quan ly ttfdng dtfdng 739 10 Mot cong ty duac loai trii khoi viec hap nhat bao cdo tdi chinh khi: (a) Quyen kiem sodt cua cong ty me chi la tam thai vi cong ty ndj chi duac mua vd nam giii cho muc dich ban lai tUOng lai gar, (dudi 12 thdng); hoac (b) Hoat dong cua cong ty bi hqn che thai gian ddi vd diet anh hudng ddng ketdi kha nang chuyen von cho cong ty me Cong ty me ke toan khoan dau tu vdo cdc cong ty loai thei quy dinh tqi chuan mUc ketodn “Cong cu tdi chinh” 11 Cong ty me khong dtfdc loai trii khoi bao cao t&i chmh hop nh&'t cac ba< cao tai chinh cua cong ty co hoat dong kinh doanh khac biet vdi hoat donf cua t&'t ca cac cong ty khac tap doan Bao cao tai chinh hdp nh&'t s< cung c&'p cac thong tin hiiu ich hdn neu hdp nh&'t dtfdc t&'t ca bao cao tai chin! cua cac cong ty bcli no cung cap cac thong tin kinh te, t&i chinh bo sung v< cac hoat dong kinh doanh khac cua cac cong ty t&p do&n Hd] nh&'t bao cao tai chinh tren cd sd ap dung ch u in mtfc ke toan "Bao cao t& chinh bo ph&n" se cung cap cac thong tin htfu ich ve cac hoat dong kinh doanl khac pham vi mot tap doan T rin h ttf h d p n h at 12 Khi hdp nh&'t bao cao tai chinh, bao cao t&i chinh cua cong ty me v& cac con| ty se dtfdc hdp nh&'t theo ttfng khoan muc b&ng cach cong cac khoan ttfdni dtfdng cua tai san, nd phai tra, von chu scl htfu, doanh thu, thu nh&p khac vi chi phi De bao cao t&i chinh hdp nh&'t cung cap dtfdc d&y du cac thong tin tiS chinh ve toan bo tap doan nhtf doi vdi mot doanh nghiep doc lap, c in tie'] hanh nhtfng btfdc sau: a) Gia tri ghi sd khoan dau ttf cua cong ty me ttfng cong ty va phi: vo'n cua cong ty me von chu scl htfu cua cong ty phai dtfdc loai tr (quy dinh tai chuan mtfc ke toan "Hdp nhat kinh doanh", chu&n mtfc na cung quy dinh phtfdng phap ke toan khoan ldi the thtfclng mai phat sinh); b) Ldi ich cua cd dong thieu sd thu nh&p th u in cua cong ty bi hd nh&'t ky bao cao dtfdc xac dinh v& loai trtf khoi thu nh&p cua t& doan de tinh lai, ho&c lo th u in co the dtfdc xac dinh cho nhtfng doi ttfdng s htfu cong ty me; c) Ldi ich cua cd dong thieu sd tai san th u in cua cong ty bi hop nhi dtfdc xac dinh va trinh bay tren Bang can ddi ke toan hdp nh&t th&nh me 740 chi tieu rieng biet tach khoi p h in nd phai tra va phan von chu sd hiiu cua co dong cua cong ty me Ldi ich cua co dong thieu so' tai san thuin bao gom: i) Gia tri cac ldi ich cua co dong thieu sd tai hdp nhat kinh doanh ban diu diidc xac dinh phu hdp vdi chuan miic ke toan "Hdp nhat kinh doanh"; va ii) Phin ldi ich cua cd dong thieu so' sii bien dong cua tong vo'n chu sd hiiu ke tif hdp nhat kinh doanh 13 Cac khoan thue thu nhap doanh nghiep cong ty me hoac cong ty phai tra phan pho'i ldi nhuan cua cong ty cho cong ty me diidc ke toan theo Chuln miic ke toan “Thue thu nhap doanh nghiep" 14 So du cdc tdi khoan tren Bdng can doi ke toan giiia cdc dctn vi cung tap doan, cdc giao dich noi bo, cdc khoan lai noi bo chua thuc hien phdt sinh tie cdc giao dich phai duac loai trii hoan toan Cdc khoan lo chua thiic hien phdt sinh tii cdc giao dich noi bp cung duac loai bo trie chi phi tao nen khoan lo khong the thu hoi duac 15 Sd dii cac tai khoan tren Bang can do'i ke toan va cac giao dich giiia cac ddn vi cung tap doan, bao gom cac khoan doanh thu, cac khoan chi phi, cd tiic phai dtfdc loai trtf toan bo Cac khoan lai chtfa thtfc hien ttf cac giao dich noi bo nim gia tri lai cua tai san, nhtf hang ton kho va tai san co' dinh cung dtfdc loai trtf hoan toan Cac khoan lo chtfa thtfc hien phat sinh ttf cac giao dich noi bo da dtfdc kha'u trtf xac dinh gia tri ghi sd cua tai san cung diidc loai bo trtf chi phi tao nen khoan lo khong the thu hoi dtfdc Stf khac biet ve thdi gian phat sinh tren phtfdng dien thue thu nhap doanh nghiep ttf viec loai trtf cac khoan lai va lo chtfa thtfc hien noi bo dtfdc giai quyet phu hdp vdi Chuan mtfc ke toan ‘Thue thu nhap doanh nghiep" 16 Khi cdc bao cdo tdi chinh duac sii dung de hap nhat duac lap cho cdc ky ket thuc tai cdc ngdy khac nhau, phai thiic hien dieu chinh cho nhiing giao dich quan hay nhiing su kien quan xay ky giiia ngdy lap cdc bao cdo vd ngdy lap bao cdo tdi chinh cua cong ty me Trong bat ky trUOng hap nao, sii khac biet ve ngdy ket thuc ky ke toan khong duac vuat qua thdng 17 Bao cao tai chinh cua cong ty me va cac cong ty sii dung de hdp nha't bao cao t&i chinh phai dtfdc lap cho cung mot ky ke toan Neu ket thuc ky ke toan la khac nhau, cong ty phai lap them mot bo bao cao tai chinh cho muc dich hcfp nha't co ky ke toan trung vdi ky ke toan cua tap doan Trong trtfdng hdp dieu khong the thtfc hien dtfdc, cac bao cao tai chinh co the dtfdc l&p vao thdi diem khac co the dtfdc stf dung mien la thdi gian 741 chenh lech khong vu’dt qua thang Nguyen tie nh&'t quan bat buoc d&i cua ky bao cao va stf khac ve thdi diem lap bao cao tai chi'nh phai thdng nhat qua cac ky 18 Bao cdo tdi chinh hdp nhat ditgc lap phai dp dung chinh sach ke toan mot cach thong nhat cho cdc giao dich vd stf kien cung loai nhiing hoan canh tUOng ttf Neu khong the sti dung chinh sach ke toan mot cach thong nhat hap nhat bao cdo tdi chinh, cong ty me phai giai trinh van de cung vdi cdc khoan muc dd duac hqch toan theo cdc chinh sach ke toan khac bao cdo tdi chinh hap nhat 19 Trong nhieu triidng hdp, neu mot cong ty cua t&p doan sii dung cac chinh sach ke toan khac v 6i chinh sach ke toan ap dung cac bao cao tai chinh hdp nhat cho cac giao dich va sii kien cung loai hoan canh tifdng ttf, thi nhtfng dieu chinh thich hdp v 6i cac bao cao tai chinh cua cong ty phai dtfdc thtfc hien trtfdc dung cho viec lap bao cao tai chinh hdp nhat 20 Ket qua hoat dong kinh doanh cua cong ty se dtfdc dtfa v&o bao cao t&i chinh hdp nhat ke ttf mua, 1& ng&y cong ty me thtfc stf n&m quyen kiem soat cong ty theo chuan mtfc ke toan "Hdp nhat kinh doanh” Ket qua hoat dong kinh doanh cua cong ty bi ly dtfdc dtfa v&o Bao cao ket qua kinh doanh hdp nhat cho tdi ng&y ly, 1& cong ty me thtfc stf cham dtft quyen kiem soat doi vdi cong ty Sd chenh lech giiia khoan thu ttf viec ly cong ty v& gia tri ghi sd lai cua t&i san trtf di nd phai tra cua cong ty n&y tai ng&y ly dtfdc ghi nh&n Bao cao ket qua kinh doanh hdp nhat nhtf khoan lai, lo ly cong ty De dam bao tinh so sanh dtfdc cua bao cao t&i chinh ttf nien n&y den nien khac, cin cung cap thong tin bd sung ve anh htfclng cua viec mua v& ly cac cong ty den tinh hinh t&i chinh tai ng&y bao cao v& ket qua cika ky bao cao v& anh htfclng den cac khoan muc ttfdng tfng cika ky trtfdc 21 Khoan dau tu vdo mot doanh nghiep phai hqch toan theo chuan mtfc ke toan "Cong cu tdi chinh", ke tit doanh nghiep khong Id cong ty nita vd cung khong trd mot cong ty lien ket nhu dinh nghia cua chuan mtfc ke toan so 07 “Ke toan cdc khoan dau tu vdo cong ty lien ket" 22 Gia tri ghi sd cika khoan d iu ttf tai ng&y doanh nghiep khdng la mot cong ty dtfdc hach toan theo phtfdng phap gia goc 23 Lai ich cua co dong thieu so phai duac trinh bay Bang can doi ke toan hap nha't chi tieu tach biet vdi na phai trd vd von chu 742 ad hUu cua cong ty me Phan sd hiiu cua co dong thieu so thu nhap cua tap doan cung can dupe trinh bay chi tieu rieng biet 24 Cac khoan lo tifdng t o g vdi phan von cua cd d o n g th ie u s d cong ty dtfdc hdp nhat co the 16n hdn von cua ho tong von chu sd htfu cua cong ty Khoan lo vtfdt troi cung nhtf bat ky cac khoan lo them nao khac dtfdc tfnh giam vao phan ldi ich cua cd dong da so' trtf cd dong thieu sd co nghla vu rang buoc va co kha n&ng bu d&p cac khoan lo Neu sau cong ty co lai, khoan lai se dtfdc phan bo vao ph&n ldi ich cua cd dong da so' cho tcfi ph&n lo trtfdc day cac cd dong da sd ganh chiu dtfdc bdi hoan day du 25 Neu cong ty co co phieu tfu dai Ooai dtfdc tfu dai ve co ttfc) luy ke chtfa toan bi n&m giii bdi cac ddi ttfdng ben ngo&i tap doan, cong ty me chi dtfdc xac dinh ph&n ket qua lai, 16 cua minh sau da dieu chinh cho so' cd ttfc tfu dai cua cong ty phai tra cho du cd ttfc da dtfdc cong bo' hay chtfa Trinh bay khoan dau tit vdo cong ty bao cdo tdi chinh rieng cua cong ty me 26 Tren bao cdo tdi chinh rieng cua cong ty me, cdc khoan dau tit cua cong ty me vdo cdc cong ty dd trinh bay tren bao cdo tdi chinh hpp nhat dupe trinh bay theo phitdng phap gid goc 27 Cdc khoan dau tit vdo cdc cong ty md bi loai khoi qua trinh hpp nhat phai trinh bay bao cdo tdi chinh rieng cua cong ty me theo phitdng phap gid goc Trinh bay b a o c a o tai ch in h hcfp n h at 28 Ngoai nhitng thong tin quy dinh trinh bay tai doan 05 vd doan 18, doanh nghiep phai trinh bay cdc thong tin sau: a) Danh sach cdc cong ty quan trong, bao gom: Ten cong ty, nitdc ndi cdc cong ty lap hoac dat tru sd thudng tru, ty le lpi ich cua cong ty me Neu ty le quyen bieu quyet cua cong ty me khac vdi ty le lpi ich thi phai trinh bay cd ty le quyen bieu quyet vd ty le lpi ich cua cong ty me; b) Trudng hpp can thiet, bao cdo tdi chinh hpp nhat phai trinh bay: i) Ly khong hpp nhat bao cdo tdi chinh cua cong ty con; 743 ii) Ban chat moi lien he giiia cong ty me vd cong ty trudng hap cong ty me ndm give tren 50% quyen bieu quyet nhung khong sd hiiu true tiep hoac sd hUu gian tiep thong qua cdc cong ty khac; iii) Ten cua doanh quyen bieu quyet cdc cong ty doanh nghiep nghiep md cong ty me viia ndm giii han 50% vita sd hiiu trile tiep hoac gian tiep thong qua khac nhung khong co quyen kiem sodt, nen khong phai la cong ty con; vd iv) Anh hudng cua viec mua vd ban cdc cdng ty den tinh hinh tdi chinh tai ngdy lap bao cdo, ket qua cua ky bao cdo vd anh hudng tdi cdc so lieu tUOng ilng cua ky trudc c) Trong bao cdo tdi chinh rieng cua cong ty me phai trinh bay phudng phap ke toan dp dung doi vdi cdc cong ty 744 Chu£n m ure so 26 THONG TIN VE CAC BEN LIEN QUAN (Ban hanh vd cong bo theo Quyet dinh so 234/2003/QD-BTC ngdy 30 thdng 12 ndm 2003 cua Bo trudng Bp Tdi chinh) QUY DINH CHUNG 01 Muc dich cua chuan miic la quy dinh va hiidng dan cac nguyen t ic va phiidng phap trinh bay thdng tin bao cao tai chinh ve cac ben lien quan va cac giao dich giiia doanh nghiep bao cao vdi cac ben lien quan 02 Chuan muc dupe dp dung moi quan he vdi cdc ben lien quan vd cdc giao dich giiia doanh nghiep bao cdo vdi cdc ben lien quan Nhiing yeu cau cua chuan mUc dp dung cho cdc bao cdo tdi chinh cua doanh nghiep bao cdo Chuan mute chi dp dung cho nhiing moi quan he vdi cdc ben lien quan dupe quy dinh doan 03 vd dupe ngoai trii d doan 06 03 Trong chuan miic cac triidng hdp sau duoc coi la cac ben hen quan: (a) Nhiing doanh nghiep kiem soat, ho&c bi kiem soat tnic tiep hoSc gian tiep thong qua mot ho&c nhieu ben trung gian, ho&c dudi quyen bi kiem soat chung vdi doanh nghiep bao cao (bao gom cong ty me, cong ty con, cac cong ty cung tap doan); (b) Cac cong ty hen ket (quy dinh tai Chuan miic ke toan sd 07 “Ke toan cac khoan d iu tii vao cong ty lien ket”); (c) Cac ca nhan co quyln tnic tiep ho&c gi&n tiep bieu quyet d cac doanh nghiep bao cao d&n den co anh hudng dang ke tdi doanh nghiep n&y, ke ca cac vien m&t thiet gia dinh cua cac ca nhan n&y Th&nh vien m&t thiet gia dinh cua mot ca nhan 1& nhiing ngUdi co the chi phoi ho&c bi chi phoi bcli ngudi giao dich vdi doanh nghiep nhu quan he: Bo, me, vd, chong, con, anh, chi em ruot; 745 (d) Cac nhan vien quan ly chu chot co quyen va trach nhiem ve viec lap ke hoach, quan ly va kiem soat cac hoat dong cua doanh nghiep bao cao, bao gom nhiing ngtfdi lanh dao, cac nhan vien quan ly cua cong ty va cac vien mat thiet gia dinh cua cac ca nhan nay; (d) Cac doanh nghiep cac ca nhan dtfdc neu d doan (c) hoac (d) nim trtfc tiep h o ic gian tiep phan quan quyen bieu quyet hoac thong qua viec ngtfdi co the co anh htfdng dang ke tdi doanh nghiep Trtfdng hdp bao gom nhtfng doanh nghiep dtfdc sd htfu bdi nhtfng ngtfdi lanh dao hoac cac cd dong chfnh cua doanh nghiep bao cao va nhtfng doanh nghiep co chung mot vien quan ly chu chot v 6i doanh nghiep bao cao Trong viec xem xet ttfng moi quan he cua cac ben lien quan can chu y tdi ban chat cua mdi quan he chtf khong chi hinh thtfc phap ly cua cac quan he 04 Khong phai trinh bay giao dich vdi cac ben lien quan cac trudng hap: (a) Trong bao cao tdi chinh hap nhat doi vdi cdc giao dich noi bo cua tap doan; (b) Trong bao cdo tdi chinh cua cong ty me, bao cdo duac lap vd cdng bo cung vdi bao cdo tdi chinh hap nhat; (c) Trong bao cdo tdi chinh cua cong ty cdng ty me sd hitu toan bo neu cdng ty me cung duac lap d Viet Nam vd cdng bo bao cdo tdi chinh hap nhat tai Viet Nam 05 Cdc thuat ngic chuan muc duac hieu nhu sau: Cdc ben lien quan: C a c b e n dtfcfc c o i la lie n q u a n n eu m o t b e n c o kha n a n g k ie m so a t h o a c c o an h htfcrng d a n g k e d o i vdfi b e n k ia tr o n g viec q u y e t d in h c a c ch in h sa ch ta i c h in h v a h o a t d o n g Giao dich giiia cdc ben lien quan: L a v ie c c h u y e n g ia o c a c n g u o n ltfc h a y c a c n g h ia v u gitfa c a c b e n lie n q u a n , k h o n g x e t d e n v ie c c o tinh g ia h a y k h o n g Kiem sodt: L a q u y e n scf htfu trtfc tie p h a y g ia n tie p th d n g q u a cac c o n g ty c o n , d o i vcfi hcfn nvfa q u y e n b ie u q u y e t c u a m o t d o a n h nghiep h o a c c o v a i trd d a n g k e t r o n g q u y e n b ie u q u y e t v a q u y e n q u y e t d in t c a c c h in h sa ch ta i c h in h v a h o a t d o n g cu a b a n q u a n ly d o a n h nghiep (th e o lu a t h o a c th e o t h o a th u a n ) Anh hudng ddng ke: L a q u y e n dtfofc th a m g ia v a o v ie c dtfa cat q u y e t d in h v e c h in h s a c h ta i c h in h v a h o a t d o n g c u a m o t d o a n l n g h ie p , n h tfn g k h o n g k ie m so a t c a c c h in h s a ch d o a n h htfcTng danj 746 ke co tron g tham doan, the dtftfc thtfc h ien th o n g q u a m ot sd ca c h nhtf: c o d dien Hoi d o n g qu an tri, th am gia tr o n g q u a trin h lap ch in h sach , gia vao ca c g ia o d ic h qu an tr o n g gitia c a c c o n g ty cu n g tap trao d oi noi b o c a c n h an v ie n q u a n ly, h o a c p h u th u o c ve ca c thong tin ky th u at A nh htfotng d a n g k e co th e c o dtftfc q u a v ie c stf htfu cd phan, th e o lu at h o a c th e o th o a th u a n R ien g v ie c scf hufu co phan, anh htfdng d a n g k e dtftfc h ie u th e o din h n gh la tr o n g C huan mtfc ke toan so 07 “ Ke to a n ca c k h o a n d a u ttf v a o c o n g ty lien k et” 06 Trong chuan mile nay, cac trUcing hdp sau day khong dUdc coi la cac ben lien quan: (a) Hai cong ty co chung Giam doc, khong ke trUcing hdp 3(d) va 3(e) neu d tren (nhung cung c&n xem xet trtidng hdp ngoai le thong qua viec danh gia kha n&ng ngtidi Giam doc co the anh htidng tdi cac chi'nh sach cua ca hai cong ty cac giao dich chung); (b) Cac td chUc, ca nhan co quan he thong thtidng vdi doanh nghiep: - Nhting td chUc, ca nhan cung cap tai chi'nh; - Cac td chUc chinh tri, doan the, xa hoi; - Cac ddn vi phuc vu cong cong; - Cac cd quan quan ly nha ntidc (c) Khach hang, nha cung cap, nha phan phoi, hay dai ly noi chung ma doanh nghiep tien hanh mot khdi ltidng ldn giao dich m&c du dan den sU phu thuoc ve kinh te NOI DUNG CHUAN MUC ■ ■ Cac ben lien qu an 07 Quan he gitia cac ben lien quan la mot dac diem binh thtidng cua thtidng mai vk kinh doanh Vi du: Cac doanh nghiep thtidng xuyen thtic hien mot phan hoat dong cua rieng minh thong qua mot cong ty hay cac cong ty lien ket nh&m tim kiem ldi ich tti cac doanh nghiep khac theo muc dich d&u tti hay kinh doanh, de tti co the kiem soat hay anh htidng dang ke ddi vdi cac quyet dinh tai chinh va hoat dong cua doanh nghiep dtidc dau tti 08 Moi quan he vdi cac ben lien quan co the co anh hticfng tdi tinh hinh tai chinh va tinh hinh kinh doanh cua doanh nghiep bao cao Cac ben lien quan co the tham gia vao cac giao dich ma cac ben khong lien quan se khong tham gia 747 vao Hdn ntfa, giao dich gitfa cac ben lien quan co the dtfdc thtfc hien khong theo cac gia tri nhtf giao dich gitfa cac ben khong lien quan 09 Tinh hinh kinh doanh va tinh hinh tai chinh cua mot doanh nghiep co the bi anh htfdng bdi moi quan he gitfa cac ben lien quan ke ca khong co giao dich gitfa cac ben Stf ton tai ddn thuan cua moi quan he cung co the du lam anh htfdng t6i giao dich cua doanh nghiep bao cao vdi cac ben khac, vi du, mot cong ty co the cham dtft quan he buon ban vdi mot ban hang sau cong ty me cua no mua mot cong ty khac co cung hoat dong vdi ban hang noi tren Trtfdng hdp khac, mot doanh nghiep co the bi han che hoat dong chiu anh htfdng dang ke ttf doanh nghiep khac, vi du, mot cong ty co the bi cong ty me chi thi khong tien hanh hoat dong nghien ctfu va phat trien 10 Do nhtfng kho khan vo'n co viec xac dinh anh htfdng cua viec bi chi phoi ma khong dan den cac giao dich, nen chuan mtfc khong yeu cau trinh bay cac anh htfdng 11 Viec thoa dtfdc hoat co hach toan hoat dong chuyen giao nguon ltfc thong thtfdng dtfa vao gia thuan gitfa cac ben Gia ap dung gitfa cac ben khong lien quan la gia xac dinh hoan toan doc lap Cac ben lien quan co the co mot mtfc linh qua trinh thoa thuan gia ma gitfa cac ben khong lien quan khong 12 De xac dinh gia giao dich gitfa cac ben lien quan co the stf dung cac phtfdng phap chu yeu sau: (a) Phtfdng phap gia khong bi ki§m soat co the so sanh dtfdc; (b) Phtfdng phap gia ban lai; (c) Phtfdng phap gia vo'n cong lai 13 PhUOng phap gid khdng bi kiem sodt cd the so sdnh dMc, dtfdc xac dinh bang cach so sanh gia cua hang hoa ban tren thi trtfdng co the so sanh dtfdc ve mat kinh te ma ngtfdi ban khong co lien quan v 6i ngtfdi mua Phtfdng phap thtfdng dtfdc stf dung trtfdng hdp hang hoa va dich vu cung cap giao dich gitfa cac ben co lien quan va cac dieu kien cua viec mua ban ttfdng ttf nhtf cac giao dich thong thtfdng Phtfdng phap thtfdng dtfdc stf dung de xac dinh gia phi cua cac khoan tai trd 14 Theo phiidng phap gid ban lai, gia chuyen giao cho ngtfdi ban lai dtfdc xac dinh bang cach trtf vao gia ban lai mot khoan chenh lech, phan anh gia tri ma ngtfdi ban muon thu de bu vao chi phi cua minh dong thdi co lai hdp ly C) day co kho khan viec xem xet de xac dinh phan den bu hdp ly cho cac chi phi ngtfdi ban lai da gop vao qua trinh 748 PhU O ng p h a p n a y d tfd c stf d u n g t r o n g t r t f d n g h d p h a n g h o a d t fd c c h u y e n giao gitfa c a c b e n h e n q u a n tr tfd c k h i d tfd c b a n c h o m o t b e n k h a c k h o n g l i e n q u a n P h tfd n g p h a p n a y c u n g d tfd c s ii d u n g t r o n g v i e c c h u y e n g i a o c a c n g u o n ltfc k h a c n h tf q u y e n scl h tfu v a c a c d ic h v u 15 Phiictng phap gid vo'n cong lai d tfd c x a c d i n h b a n g c a c h c o n g m o t k h o a n c h e n h le c h p h u h d p v a o c h i p h i c u a n g tfd i c u n g c a p S ii d u n g p h t f d n g p h a p n a y c o k h o k h a n t r o n g v i e c x a c d in h c a h a i y e u t o c h i p h i v a k h o a n c h e n h l e c h M o t t r o n g s o c a c t i e u c h u i n s o s a n h c o t h e x a c d i n h g ia c h u y e n g i a o l a d t fa v a o t y le la i c o t h e s o s a n h d tfd c t r e n d o a n h t h u h o & c t r e n v o ’n k i n h d o a n h c u a c a c n g a n h tt fd n g ttf 16 T r o n g m o t s o tr U d n g h d p , g i a c u a c a c g i a o d i c h g it fa c a c b e n h e n q u a n k h o n g dtfdc x a c d in h t h e o m o t t r o n g c a c p h t f d n g p h a p q u y d i n h t a i d o a n , , M o t s o t r tfd n g h d p k h a c c o t h e k h o n g c o g ia , n h u v i e c c u n g c a p d i c h v u q u a n ty k h o n g m a t t i e n v a c a p t i n d u n g k h o n g la i s u a t 17 D o i k h i, c a c g i a o d i c h s e k h o n g x a y r a n e u k h o n g c o m o i q u a n h e g it fa c a c b e n lie n q u a n VI du, m o t c o n g t y c o n b a n p h a n ld n s a n p h a m c u a m i n h v d i m t fc g ia b i n g c h i p h i s a n x u a t c o t h e k h o n g t i m dtfcfc n g U d i m u a h a n g k h a c n e u co n g ty m e k h o n g m u a h a n g Trinh bay bao ca o tai chinh 18 Bao cao tai chinh phai trinh bay mot so moi quan he nha't dinh gitfa cac b e n h e n quan Cac quan he th tfcln g dUcfc chu y la giao dich cua n h i i n g n g U d i l a n h dao doanh nghiep, d i e biet la khoan tien ludng va cac khoan tien vay cua ho, d o vai trd quan cua ho doi vdi doanh nghiep Ben c a n h can trinh bay cac giao dich ldn co tinh chat lien cong ty va so du cac khoan dau tu ldn vdi tap doan, vdi cac cong ty hen ket va vdi Ban Giam doc Chuan m U c ke toan so 25 "Bao cao tai chinh hdp nha't va ke toan khoan dau tu vao cong ty con", Chudn mile ke toan so 07 “Ke toan cac khoan dau tu vao cong ty hen ket” yeu c i u trinh bay danh sach cac cong ty va cac cong ty hen ket Chuan mtfc ke toan “Lai, lo thuan ky, cac s a i sot cd ban va cac thay doi chinh sach k i toan” yeu c iu trinh bay cac khoan m u c doanh thu, chi phi dUcfc bao gom viec xac dinh lai hoac 16 tU cac hoat dong thong thudng ma vdi quy mo, tinh ch£t vk anh hudng cua chung trinh bay bao cao tai chinh se diin giai p h i hdp hoat dong cua doanh nghiep ky bao cao 19 C ic giao dich chu yiu giiia cac ben hen quan cung phai dUdc trinh bay bao cao tai chinh cika doanh nghiep bao cao ky ma cac giao dich co anh hudng, gSm: 749 - Mua hodc ban hang (thanh pham hay san ph£m dd dang); - Mua ho&c ban tai san co dinh va cac tai san khac; - Cung clfp hay nhan dich vu; - Giao dich dai ly; - Giao dich thue tai san; - Chuyen giao ve nghien cvtu va phat trien; - Thoa thuan ve giay phep; - Cac khoan tai trd (bao gom cho vay va gop von bang tien hoac hien vat); - Bao lanh va the chap; - Cac hdp dong quan ly 20 Nhiing moi quan he giiia cdc ben lien quan co ton tai su kiem soat deu phai d M c trinh bay bao cdo tdi chinh, bat ke Id c6 cdc giao dich giiia cdc ben lien quan hay khong 21 De ngtfdi doc bao cao tai chinh co dtfdc cai nhin bao quat ve nhtfng anh htfclng cua cac moi quan he cua cac ben hen quan den doanh nghiep bao cao, c&n phai chi moi quan he cua ben lien quan trtfdng hdp ton tai stf kiim soat, b i t ke la co cac giao dich cua cac ben lien quan hay khong 22 Trudng hap cd cdc giao dich giiia cdc ben lien quan thi doanh nghiep bao cdo can phai trinh bay ban chat cdc moi quan he cua cdc ben lien quan cung nhu cdc loai giao dich vd cdc yeu to cua cdc giao dich dd 23 Cac yeu to cua cac giao dich thtfdng bao gom: (a) Khoi ltfdng cac giao dich the hien bang gia tri hoac ty le p h in tram ttfdng to g ; (b) Gia tri hoac ty le p h in tram ttfdng tfng cua cac khoan muc chtfa toan; (c) Chfnh sach gia ca 24 Cdc khoan muc co cung ban chat cd the dUOc trinh bay gop lai tri trudng hap viec trinh bay rieng biet la can thiet de hieu duac anh hudng cua cdc giao dich giiia cdc ben lien quan doi vdi bao cdo ta chinh cua doanh nghiep bao cdo 25 Trong cac bao cao tai chinh hdp nhat cika tap doan kh6ng c in thiet phai trinl bay cac giao dich gitfa cac vien vi bao cao da neu len cac thdng tu ve cong ty me va cac cong ty nhtf la mot doanh nghifp bao cao Cac giai dich vdi cac cong ty hen k it dtfdc hach toan theo phtfdng phap v in chu a hiiu khong dtfdc load trif do c in dtfdc trinh bay rieng biet nhif la cac gia dich vdi ben hen quan 750 Chiu trach nhiem xuat ban LE PHU HOANH Bien tap BAN BIEN TAP NXB TAI CHINH Trinh bay bia: DlfC KIEN In 1.000 cufi'n kho 19 x27cm, tai X f nghep in Trung tam Thong tin Thircmg mai Ding ky xuat ban s6 168/275/XB - QLXB Cue xuat ban ky 17 thang nam 2003 In xong va n6p lmi chieu Quy 11/2004 ... gop lien doanh: Nd cac TK 111, 1 12 (nhan lai bang tien) Nd cac TK 1 52, 155, 156 (nhan lai bang tai san, v&t tu) Nd TK 22 12 - Vo''n gop lien doanh (lai diidc chia bd sung von gop lien doanh) Co... 111 (1111), 1 12 (1 121 ) (Tong gia ban ngoai te theo ty gia thtfc te ban) Co TK 111 (11 12) , 1 12 (1 122 ) ( tong gia von ngoai te ban ratheo ty gia tren so ke toan) Co TK 511 - Doanh thu (Doanh thu hoat... chting) (2. 3) Chiet khau toan doanh nghiep dUdc hiidng diidc ghi vao doanh thu hoat dong tai chinh: Nd cac TK 1 , 1 12 C6 TK 511 - Doanh thu (Doanh thu hoat dong tai chinh) (3) Ke toan doanh thu