Chương 2: Tổng quan hệ thống BCTC –Bảng cân đối kế toán Tong... · Bảng cân đối kế toán, ... - DN phải lập BCTC theo cơ sở kế toán dồn tích,

Chng 2: Tng quan h thng BCTC Bng cn i k ton

1


TS. NGUYN TH KIM CC

2011

1

t vn

BCTC l ngun thng tin k ton ch yu cho cc

i tng s dng thng tin ra cc quyt nh

thch hp.

Vn nhn dng ngi s dng thng tin l ai?

thng tin no cn thit? mc cn cung cp? t

xc nh yu cu ca chun mc trong vic cung

cp thng tin.

Thng tin ca BCTC gn lin vi mc tiu l to ra

c tnh hu ch cao nht cho cc i tng s

dng khc nhau.

bn cht cung cp thng tin hu ch

l nn tng ca mi vn v BCTC

2

Phn I-TNG QUAN H THNG BCTC

H thng ha c quy nh php l v h

thng BCTC p dng cho cc DN VN

Hiu c cc yu cu lp v trnh by BCTC

Gii thch c cc nguyn tc chi phi vic

trnh by BCTC

Trnh by cu trc c bn ca BCTC theo yu

cu ca chun mc k ton

Mc tiu:

3

Phn loi h thng bo co k ton

Bn cht, Mc ch v Vai tr ca BCTC

H thng BCTC ca DN

Yu cu lp v trnh by BCTC

Nguyn tc lp v trnh by BCTC

Kt cu BCTC

Cng vic cn tin hnh trc khi lp BCTC

Cng khai BCTC

Ni dung:

4

Phn I-TNG QUAN H THNG BCTC

Muc ch cung

cap thong tin

Tnh phap lenh

cua thong tin

BCKT

BCTC

BCKTQT

Tnh hnh tai chnh

Tnh hnh KD

Cac luong tien

1 Phn loi BCKT

5

1 Phn loi BCKT

Xt phng thc trnh by

BCKT

Phn s liu Phn thuyt minh

BCTC BCQT

6


2

2 Bn cht, Mc ch v Vai tr ca BCTC

Bn cht BCTC

Mc ch BCTC

Quan im KT

- KT l h thng

thng tin.

- K ton l t

liu lch s

- K ton l

ngn ng kinh

doanh.

Bn cht ca BCTC l

nhng ti liu c tnh

lch s do k ton son

tho theo nh k, c

trnh by di dng

bo co tng hp theo

cu trc nht nh, ph

hp vi nhng nguyn

tc v quy nh ca k

ton nhm cung cp

thng tin hu ch cho

cc i tng s dng

khc nhau.

Mc ch ca bo

co ti chnh l cung

cp thng tin theo

mt cu trc cht

ch v tnh hnh ti

chnh, tnh hnh kinh

doanh v cc lung

tin ca mt doanh

nghip, p ng

nhu cu hu ch cho

s ng nhng

ngi s dng trong

vic a ra cc

quyt nh kinh t.

7

Ngi s

dng

Thng tin

cn thit

H thng

k ton

D liu

hot ng

Bo co

ti chnh

Quyt nh

kinh t

Cung cp thng tin cho ngi s dng


MC CH CA BCTC

8

Ngi s dng bo co ti chnh

Bn trong v bn ngoi

Thng tin cn thit

Tnh hnh ti sn, tnh hnh ngun vn, kh nng thanh ton, kt qu hot ng, cc lung tin

D liu hot ng

Bn hng, mua hng, tr lng

H thng k ton

H thng chng t, s sch, cc quy nh v k ton

Bo co ti chnh

Bng cn i k ton, Bo co kt qu hot ng kinh doanh, Bo co lu chuyn tin t, Bn thuyt minh BCTC

Quyt nh kinh t

u t/khng u t, gi/bn c phiu, cho vay/khng cho vay, cho gia hn n/i n ngay


MC CH CA BCTC

9

Vai tr ca

BCTC

2 kha

cnh

thc hin ngha v ca

bn cung cp thng tin

p ng nhu cu cung cp

thng tin ca bn tip nhn.

Ngi s dng

thng tin BCTC

rt a dng

2 nhm

i tng

ni b DN

bn ngoi

DN


10


Kt qu hot ng

(cc hot ng kinh doanh)

Tnh hnh ti chnh

Hot ng u t

Hot ng ti tr

Tnh tun th

bo

co

Bo co

ti chnh

cho

mc ch

chung

nh

gi

Ra

quyt

nh

Tr

gip

S Mi lin h gia thng tin ti chnh v trch nhim cung cp thng tin.

11

3 H thng BCTC ca DN

Cc quy nh php l v k ton c lin quan trc tip n BCTC (ring)

Lut K ton Vit Nam iu 29 n iu 34Ngh nh s 129/2004/N-CP iu 15 n iu 23

Chun mc k ton Vit Nam

VAS 01- Chun mc chung quy nh v hng dn cc nguyn tc v yu cu k ton c bn, cc yu t v ghi nhn cc yu t ca

BCTC

VAS 21- Trnh by bo co ti chnh

VAS 24- Bo co lu chuyn tin t

VAS 27- BCTC gia nin ; VAS 28- Bo co b phn;

H tr quy nh trnh by thng tin c trung thc v hp l nh VAS

23 - Cc s kin pht sinh sau ngy kt thc k k ton nm, VAS 26-

Thng tin v cc bn lin quan, VAS 29 - Thay i chnh sch k ton,

c tnh k ton v cc sai st.

Thng t 161/2007/TT-BTC

Ch k ton DN theo Q 15/2006/Q-BTC12


3

3 H thng BCTC ca DN

Trnh bay he thon

g B

CTC

cua D

N BCTC (rieng)

a) BCKT (B01-DN)

b) BCKQHKD (B02-DN)

c) BCLCTT (B03-DN)

d) BanTMBCTC (B09-DN)

BCTC

hp nhat

BCTC

tong hp

a) BCKT hp nhat (B01-DN/HN)

b) BCKQHKD hp nhat(B02-DN/HN)

c) BCLCTT hp nhat (B03-DN/HN)

d) BanTMBCTChp nhat(B09-DN/HN)

a) BCKT tong hp (B01-DN)

b) BCKQHKD tong hp (B02-DN)

c) BCLCTT tong hp (B03-DN)

d) BanTMBCTC tong hp(B09-DN)

BCTC nmBCTC gia

nin

13

3 H thng BCTC ca DN

BCTC nh k nm BCTC gia nin

BCTC (ring)

BCTC

tng

hp

BCTC

hp

nht

y

tm lc

Tt c cc DN x

(nu) Cng ty, Tng cty c cc

n v k ton trc thucx x

(hoc)

x

(nu) DN Nh nc,DN nim yt trn th trng chng khon

x x

(nu) Tng cty NN v DNNN c

cc n v k ton trc thucx x

(hoc)

x

x

(t 2008)

Cng ty m v Tp on x xx

(t 2008)

TRCH NHIM LP V NP BO CO TI CHNH

Ghi ch: Cc DN khc nu t nguyn lp BCTC gia nin th

c la chn dng y hoc tm lc.14

3 H thng BCTC ca DN

BCTC qu:

chm nht l ... k

t ngy kt thc

k k ton qu;

BCTC nm:

chm nht l ... ...

k t ngy kt thc

k k ton nm;

DN nh nc 20 ngy 30 ngy

Tng cty NN 45 ngy 90 ngy

DN t nhn v

cty hp danh

30 ngy

n v k ton

khc

90 ngy

(Ngun: Ch k ton doanh nghip theo Quyt nh 15/2006/Q-BTC)

Thi hn np bo co ti chnh

15 16

BCTC phi trnh by mt cch

trung thc v hp l tnh hnh ti chnh,

tnh hnh v kt qu KD v cc lung tin ca DN

Tun th

VAS C KT Quy nh lin quan

Theo VAS 21:

BCTC phi p ng yu cu thch hp

vi nhu cu ra quyt nh i vi ngi s dng

BCTC phi p ng yu cu cung cp thng tin

ng tin cy cho ngi s dng

Thng tin, s liu trong BCTC phi

r rng, d hiu i vi ngi s dng

4 Yu cu lp v trnh by BCTC

Nguyn

tc

Hot ng lin tc

C s dn tch(ngoi tr thng tin

lin quan dng tin)

Nht qun

B trKhng c

b tr, ngoi

tr vic b

tr phn nh

bn cht giao

dch/ s kin

Trng yu v

Tp hp

C th so snh

17

5 Nguyn tc lp v trnh by BCTC

- BCTC phi c lp trn c s gi nh l DN ang

hot ng lin tc v s tip tc hot ng kinh

doanh bnh thng trong tng lai gn, tr khi DN

c nh cng nh buc phi ngng hot ng,

hoc phi thu hp ng k qui m hot ng.

- Nu BCTC khng c lp trn c s hot ng

lin tc, th s kin ny cn c nu r, cng vi

c s dng lp BCTC v l do khin cho DN

khng c coi l ang hot ng lin tc.

Hot ng lin tc

Bo co ti sn c hnh thnh ban u theo gi gc

nh hng ti vic phn loi TS v NPTr trn BCKT

18



4

- DN phi lp BCTC theo c s k ton dn tch,

ngoi tr cc thng tin lin quan n cc lung tin.

- Theo c s k ton dn tch, cc giao dch v s

kin c ghi nhn vo thi im pht sinh, khng

cn c vo thi im thc thu, thc chi tin v

c ghi nhn vo s k ton v BCTC ca cc k

k ton lin quan.

C s dn tch

=> Nguyn tc ph hp gia doanh thu v chi ph c ghi nhn

vo Bo co kt qu hot ng kinh doanh

- Nhng khng cho php ghi nhn trn Bng cn i k ton

nhng khon mc khng tho mn nh ngha v ti sn hoc n

phi tr.

19


Vic trnh by v phn loi cc khon mc trong BCTC

phi nht qun t nin ny sang nin khc, tr

khi:

- C s thay i ng k v bn cht cc hot ng

ca DN hoc khi xem xt li vic trnh by BCTC cho

thy rng cn phi thay i c th trnh by mt

cch hp l hn cc giao dch v cc s kin; hoc

- Mt chun mc k ton khc yu cu c s thay i

trong vic trnh by.

Nht qun

Khi c thay i, th DN phi phn loi li cc thng tin mang tnh

so snh cho ph hp vi cc quy nh ca nguyn tc c th so

snh v phi gii trnh l do v nh hng ca s thay i

trong phn thuyt minh BCTC20


- Tng khon mc trng yu phi c trnh by ring

bit trong BCTC.

- Cc khon mc khng trng yu th khng phi trnh

by ring r m c tp hp vo nhng khon mc

c cng tnh cht hoc chc nng.

Trng yu v tp hp

- Tnh trng yu ph thuc vo quy m v tnh cht ca cc

khon mc. Mt thng tin c coi l trng yu nu khng

trnh by hoc trnh by thiu chnh xc ca thng tin c

th lm sai lch ng k BCTC (VD: Chi ph li vay)

- C nhng khon mc khng c coi l trng yu c

th c trnh by ring bit trn BCTC, nhng li c coi

l trng yu phi trnh by ring bit trong phn TMBCTC

(VD: Vay v n di hn)21


- Cc khon mc ti sn v n phi tr trnh by trn

BCTC khng c b tr, tr khi mt CMKT khc quy

nh hoc cho php b tr.

- Cc khon mc doanh thu, thu nhp khc v chi ph

ch c b tr khi:

a) c quy nh ti mt CMKT khc; hoc

b) Cc khon li, l v cc chi ph lin quan pht sinh t

cc giao dch v cc s kin ging nhau hoc tng

t v khng c tnh trng yu.

B tr

Vic b tr cc s liu s khng cho php ngi s dng hiu

c cc giao dch/ s kin c thc hin v d tnh c cc

lung tin trong tng lai ca DN, ngoi tr vic b tr ny phn

nh bn cht ca giao dch / s kin22


-Cc thng tin bng s liu so snh gia cc k k

ton phi c trnh by tng ng vi BCTC ca k

trc

-Cc thng tin so snh cn phi bao gm c cc thng

tin din gii bng li nu iu ny l cn thit gip cho

nhng ngi s dng hiu r c BCTC ca k hin

ti.

- Khi thay i cch trnh by hoc cch phn loi cc

khon mc trong BCTC, th phi phn loi li cc s liu

so snh (tr khi vic ny khng th thc hin c)

nhm m bo kh nng so snh vi k hin ti.

C th so snh

23


Bng cn i k ton

Phn bit ti sn ngn hn v di hn

Phn bit n phi tr ngn hn v di hn

Cc ni dung c bn

6 Kt cu cc BCTC

24


5

Bo co kt qu HKD

Cc thng tin phi c trnh by

Phng php trnh by chi ph theo

chc nng v theo yu t

6 Kt cu cc BCTC6

25

Bo co Lu chuyn tin t

Thng tin v dng tin phi c trnh

by theo 3 hot ng (KD, T, TC)

Phng php trnh by trc tip thu,

chi tng hot ng; hoc iu chnh

t li nhun k ton trc thu nh

hng n lu chuyn tin thun t

hot ng kinh doanh)

6 Kt cu cc BCTC6

26

Bn thuyt minh BCTC

Cc ni dung chnh:

Tuyn b v vic tun th VAS

Gii trnh v chnh sch k ton

Cc thng tin b sung

Bin ng ngun vn ch s hu

Cc thng tin khc

6 Kt cu cc BCTC6

Nhn nh g nu trong bng thuyt minh c thng tin sau:

Doanh nghip c cng ty m cho vay 2.000 triu ng

khng tnh li.

Doanh nghip p dng phng php khu hao theo s d

gim dn cho cc ti sn mi mua nm nay, nguyn gi

TSC l 1.200 triu, thi gian hu dng 10 nm.

27

7 Cng vic cn tin hnh trc khi lp BCTC

Lp Bng i chiu SPS

Kha s cui k

Kim k TS, i chiu cng n;

iu chnh s liu KT

Lp Bng cn i th (Bng i chiu SPS

trc bt ton kt chuyn DT,CP, tnh KQ)

Kim tra, i chiu s liu

trn cc s KT

28

8 Cng khai BCTC

a) Tnh hnh ti sn, n phi tr v vn ch s hu;

b) Kt qu hot ng KD;

c) Trch lp v s dng cc qu;

d) Thu nhp ca ngi lao ng

Ni dung cng khai gm (theo lut K ton):

29

phn II- BNG CN I K TONMc tiu Ni dung

- Hiu c bn cht ca BCKT

- ngha v phng php lp cc ch tiu

Khi nim Bng cn i k ton.

Mc ch Bng cn i k ton.

Ni dung, Kt cu Bng cn i k ton.

Nguyn tc lp Bng cn i k ton.

C s lp Bng cn i k ton.

Phng php lp Bng cn i k ton.

Ni dung:

Mc tiu:

Cong ty ABC

BANG CAN OI KE TOAN

30


6

BCKT

cung cp thng tin v tnh hnh ti chnh ca mt DN

ti mt thi im nht nh

1 Khi nim, mc ch

l BCTC tng hp, phn nh tng qut v ton din

ti sn, n phi tr v ngun vn ch s hu ca DN

ti thi im lp BCTC

Mc ch

31

Bng cn i k ton

Bo co v tnh hnh ti chnh

Ti sn ngn hn

N ngn hn

Kh nng thanh ton

Ti sn di hn

N di hn

Vn ch s hu

Ngun

lc

kinh t

(tnh

hnh ti

sn)

C cu

ti chnh

(tnh

hnh

ngun

vn)

32

MQH gia cc t TS,NPT,VCSH trn BCKT

BCKT

TS NV

TSNH

TSDH

NNH

VCSH

NDH

Phn tch tnh hnh ti chnh ca DN

Tnh hnh ti chnh ca DN chu nh hng do

Ngun lc kinh t do

DN kim sot

C cu ti chnh

Kh nng thanh ton

Kh nng thch ng

ca DN i vi cc

thay i trong mi

trng hot ng

ca mnh

Xem xt kt cu TI

SN trn BCKT

Xem xt kt cu

NGUN VN trn

BCKT

So snh gia NPT

v TS c th dng

tr n

VD li sut ca nn

kt tng ln th 1 DN

c mc n cao s

gp kh khn nhiu

hn. 33


BCKT

TS NV

TSNH

TSDH

NNH

VCSH

NDH


NVTong

NPTTongnsoT

NVTong

VCSHTong cot von soT

(theo thng k t 0,55

n 0,75 l hp l)

NPTTong

TSTongthi hien toan thanh so He

(cng > 1 tnh hnh ti chnh lnh mnh

han nganN

TSNHNH ntoan HSth

Cc nc ptrin 2 ;

VN: >1

han nganN

NPthuTTCNHTTTien nhanhthtoan HS

TS Tong

thu phai Ndung chiemb von HS

34

Nguyn

tc >0



BCKT

TS NV

TSNH

TSDH

NNH

VCSH

NDH

Vn lu chuyn

thun (VL thun)

(Net working capital)

= TSNH N NH

= N DH + VCSH TSDH

Ngun vn di hn

(NV thng xuyn)35

2 Ni dung, Kt cu

TI SN = N PHI TR + VN CH S HU

Trnh by

36

1. Tin v cc khon tng ng tin;

2. Cc khon u t ti chnh ngn hn;

3. Cc khon phi thu thng mi v phi thu khc;

4. Hng tn kho;

5. Ti sn ngn hn khc;

6. Ti sn c nh hu hnh;

7. Ti sn c nh v hnh;

8. Cc khon u t ti chnh di hn;

9. Chi ph xy dng c bn d dang;

10. Ti sn di hn khc;

11. Vay ngn hn;

12. Cc khon phi tr thng mi v phi tr ngn hn khc;

13. Thu v cc khon phi np Nh nc;

14. Cc khon vay di hn v n phi tr di hn khc;

15. Cc khon d phng;

16. Phn s hu ca c ng thiu s;

17. Vn gp;

18. Cc khon d tr;

19. Li nhun cha phn phi.


7

Phn bit ngn hn, di hn

Trnh by ring bit

Ngn hn

Di hn

TI SN

Trnh by ring bit

Ngn hn

Di hn

N PHI TR

-Thng tin hu ch

phn bit gia:

*cc TS thun lun

chuyn nh VL

*cc TS thun c

s dng cho hot

ng di hn

-Phn bit TS s

c thu hi trong

k hot ng hin ti

v n phi tr n

hn thanh ton trong

k hot ng ny

37

TI SN

l ngun lc

kinh t do

DN kim sot v c

th thu

c li ch

k.t trong

tng lai

lit k ti sn theo

trnh t nht nh -

tnh thanh khon

gim dn ca TSn

Ti sn =

Ti sn ngn hn

+ Ti sn di hn

Trnh by

TI SN ngn hn

l tin, cc khon tng

ng tin m vic s

dng khng gp hn ch;

hoc c d tnh bn/

s dng trong khun kh

ca chu k KD bnh

thng ca DN;

hoc c nm gi ch

yu cho mc ch thng

mi hoc cho mc ch

ngn hn v d kin thu

hi hoc thanh ton trong

vng 12 thng k t ngy

kt thc nin k ton.

Phn bit TI SN ngn hn, di hn

38

NGUN VN

ngun ti

chnh c

s dng

u t v

mua sm

cc ti sn

ca DN

lit k ngun vn

theo tnh cht

thanh ton v

thi gian s

dng ngun vn

tng dn

Ngun vn =

N phi tr +

Vn ch s

hu

Trnh by Phn loi N phi tr

N phi tr thng cphn loi: n ngn hn

v n di hn.

Mt khon NPTr cxp vo n ngn hn, khi:

khon n ny c d

kin thanh ton trong 1 chu k KD bnh thng

ca DN;

hoc c th/ton trongvng 12 thng k t

ngy kt thc nm ti

chnh.

Phn bit N PHI TR ngn hn, di hn

39

2 Ni dung, Kt cu

1. Kiu bo coPhn trn: TS;

Phn di: NV

2. Ti Khon

Bn tri: TS ; Bn phi: NV

3. Kiu tnh hnh ti chnh Lit k TS thun;

ri n VCHS

Kt cu Bng CKT

Trong mi phn phn nh ti sn hoc ngun vn chia thnh hai loi: A v B;

Trong mi loi chia thnh nhiu mc: I, II,;

Trong mi mc chia thnh nhiu khon: 1, 2, 3,;

v trong mi khon c th bao gm nhiu tit khon (k hiu gch u dng).

TS NPT = VCSH

TS thun = VCSH

40

3 Nguyn tc lp v trnh by

Theo VAS 21 khi lp v trnh by BCKT phi tun th

cc yu cu v nguyn tc chung v lp v trnh by

BCTC: Hot ng lin tc; C s dn tch; Nht

qun; Trng yu v tp hp; C th so snh (khng

p dng nguyn tc b tr).

Ngoi ra, trn BCKT cc khon mc ti sn v n

phi tr phi c trnh by ring bit thnh ngn hn

v di hn, tu theo thi hn ca chu k kinh doanh

bnh thng ca DN.

41 42

Khng p dng B tr ti sn v n phi tr

Cc ti sn v n phi tr c tnh trng yu phi

c bo co ring bit.

Vic b tr cc s liu s khng cho php ngi

s dng hiu c cc giao dch /s kin c

thc hin v d tnh c cc lung tin trong

tng lai ca DN, ngoi tr vic b tr ny

phn nh bn cht ca giao dch/ s kin

VD: - Cc khon d phng gim TS phi c

bo co ring bit

- N phi thu / N phi tr: nu lin quan

cng 1 i tng thanh ton lp bin bn

b tr cng n => s tin hnh b tr

3 Nguyn tc lp v trnh by


8

C s v phng php lp 4

c s liu lp Bng cn i k ton, k ton

phi cn c vo cc ti liu sau:

Cc s k ton tng hp v cc s k ton

chi tit (hoc Bng tng hp chi tit) trong

k bo co dng cho cc ti khon t loi

1 n loi 4. (i vi cc ch tiu ngoi

bng cn i k ton cn c cc s k

ton dng cho ti khon loi 0)

Bng cn i k ton cui nm trc.

43

S

u

nm

(ct 5)

Ly t s liu ct S cui

nm trn BCKT ngy

cui ca nin KT trc

S

cui

nm

(ct 4)

Ly s liu t s k ton

tng hp v chi tit

TS: SD N

ck TK 1&2

NV: SD C

ck TK 3&4

C s v phng php lp 4

44

Tr/hp ghi

s mGim ngun vn

(TK412,413,419,421)

Gim ti sn (TK d

phng, Tk 214)

Cc ch tiu cng n

Ch tiu

iu chnh

GiM

Khng c b tr gia cc khon phi thu

v cc khon phi tr k c cho cng 1 i

tng (nhm TK 13 v nhm TK 33)

Ly s liu trn s chi tit ca cc TK ny

ghi vo cc ch tiu ca BCKT

Cc trng hp c bit

45

131

100

Kh A Kh B Kh C

80 20

(511)25(511)25

(112)70 (112)70

(112)60(112)60

25 130

5

0 70

10

25 0

45

0 60

60

TK 131:SDCo: 5

Phai thu

(Kh A+B): 55

Bu trPhai tra

(Kh C):60

Ma so 131/211Ma so 31346

Thit lp cc ch tiu c th

Ti sn ngn hn

Ti sn di hn

N phi tr

Vn ch s hu

47

Ti sn ngn hn

Ti sn ngn hn MS

Tin & T Tin 110

Tin 111

Cc khon tng

ng Tin

112

Cc khon u t ti

chnh ngn hn

120

u t ngn hn 121

D phng GG T ngn

hn

129

TK 111, 112, 113

TK 121

(SCT TNH)

TK 128

TK 129

Thuyt

minh

V.01

Thuyt

minh

V.02

TK 121

(SCT T tin)

48


9

S d ngy 31/12/N: Trnh by cc ch tiu lin quan:

TK 111: 10 tr; TK 112: 120 tr

TK 121:125 tr, chi tit gm:

1211: 100 tr (C phiu mua bn)

1212: 25 tr (k phiu ngn hng, k hn 3 thng, o hn ngy 28/1/N+1)

TK 128: 50 tr (khon cho vay kh c 3 thng, o hn ngy 20/02/N+1)

TK 129: 8 tr

49

Ti sn ngn hn MS

Cc khon phi thu

ngn hn

130

Phi thu khch hng 131

Tr trc cho N/bn 132

Phi thu ni b ngn hn 133

Phi thu theo tin k

hoch HXD

134

Cc khon phi thu khc 135

D phng Phi thu ngn

hn kh i

139

TK 131 (N)

Chi tit: ngn hn

TK 1368, 336 (N)

Chi tit: ngn hn

TK 337 (N)

TK 139

(chi tit: ngn hn)

TK 331 (N)

Chi tit: ngn hn

Thuyt

minh

V.03

TK 1385,1388

334, 338 (N)

50

S d TK 131: 580 tr, trong :

SD N cc SCT: 900 tr (trong , phi thu v hng bn tr gp 5 nm l 400 tr, s s thu tr gp trong nm N+1 l 80 tr)

SD c cc SCT: 320 tr

S d TK 133: 42 tr

S d TK 138: 38 tr (trong 1381: 8 tr)

S d TK 139: 27,6 tr (trong s d phng phi thu ngn hn l 10 tr)

S d TK 331: 1.000 tr, trong :

SD N cc SCT: 300 tr

SD C cc SCT: 1.300 tr (trong , s phi tr trong nm N+2: 200 tr)

51

Ti sn ngn hn MS

Hng tn kho 140

Hng tn kho 141

D phng GG HTK 149

TS ngn hn khc 150

CP tr trc ngn hn 151

Thu GTGT c khu

tr

152

Thu v cc khon

khc phi thu N/Nc

154

TS ngn hn khc 158

TK 151-158

TK 142

TK 1381,141,144

TK 159

Thuyt minh

V.04

TK 333 (N)Thuyt minh

V.05

TK 133

52

Ti sn di hn

Ti sn di hn MS

Cc khon phi thu di hn

210

Phi thu DH ca K/hng

211

Vn KD V trc thuc

212

Phi thu DH ni b 213

Phi thu DH khc 218

D phng PThu DH kh i

219

TK 131Chi tit: DH

TK 138, 331, 338(N), Chi tit: DH

TK 139Chi tit:DH

TK 1368Chi tit: DH

Thuyt minh

V.06

TK 1361

Thuyt minh

V.07

53

Ti sn di hn MS

Ti sn c nh 220

TSC hu hnh 221

- Nguyn gi 222

- Gtr hao mn ly k 223

TSC thu ti chnh 224

- Nguyn gi 225


TSC v hnh 227

- Nguyn gi 228


CP XDCB d dang 230

TK 211

TK 212

TK 2142

TK 2143

TK 2141

Thuyt minh V.08

TK 213

TK 241

Thuyt minh V.09

Thuyt minh V.10

Thuyt minh V.11

54


10

Ti sn di hn MS

BS u t 240

Nguyn gi 241

Gtr hao mn ly k 242

Cc khon u t ti

chnh DH

250

u t vo cng ty con 251

u t vo cng ty LK,

LD

252

u t di hn khc 258

D phng GG t TC

DH

259

TK 217

TK 221

TK 222, 223

TK 229

TK 2147

Thuyt

minh V.12

TK 228Thuyt

minh V.13

55

S d TK 211: 12.000 tr

S d TK 213: 6.500 tr

S d TK 217: 6.000 tr (NG ta nh cho thu)

S d TK 1567: 1.500 tr (quyn sd t mua

thng 7/N bn)

S d TK 214: 4.800 tr

(trong : 2141: 3.200 tr, 2143: 1.000 tr;

2147: 600 tr KH nh cho thu)

56

Ti sn di hn MS

TS di hn khc 260

CP tr trc DH 261

TS thu TN hon li 262

TS DH khc 268

TK 242

TK 244

TK 243

Thuyt minh V.14

Thuyt minh V.21

57

N ngn hn

N ngn hn MS

Vay v n ngn hn 311

Phi tr ngi bn 312

Ngi mua tr trc 313

Thu &cc khon phi

np NN

314

Phi tr ngi lao ng 315

Chi ph phi tr 316

Phi tr ni b 317

Phi tr theo tin 318

Cc khon ptr, pnp NH

khc

319

D phng phi tr NH 320

Qu khen thng, ph.li 323

TK 311, 315

TK 131 (C),3387

Chi tit: NH

TK 333 (C)

TK 335

TK 331 (C)

Chi tit: NH

Thuyt

minh V.15

TK 334 (C)

TK 338,1388(C)

Chi tit: NH

Thuyt minh

V.16

Thuyt minh

V.17

TK 337 (C)

Thuyt

minh V.18

TK 352 (ngn hn)

TK 336 (ngn hn)

TK 35358

N di hnN di hn MS

Phi tr DH ngi bn 331

Phi tr DH ni b 332

Phi tr DH khc 333

Vay v n DH 334

Thu TNHL phi tr 335

DP tr cp mt vic lm 336

DP phi tr di hn 337

Dthu cha thc hin 338

Qy pht trin khoa hc

v cng ngh339

TK 344, 338

(C)Chi tit: DH

TK 331 (C)

Chi tit: DH

TK 352 (DH)

TK 351

TK 347 Thuyt minh V.21

TK 341,342,343Thuyt

minh

V.20

TK 336 (C)

Chi tit: DH

Thuyt

minh V.19

TK 3387

TK 35659

Von chu s hu

I. Von chu s hu MS

Von T cua CSH 411

Thang d VCP 412

Von khac cua CSH 413

Co phieu quy 414

CL anh gia lai TS 415

CL ty gia H 416

Quy T phat trien 417

Quy DP tai chnh 418

Quy khac thuoc VCSH 419

LN sau thue cha PP 420

Nguon von TXDCB 421

Quy ho tr sap xep DN 422

II. Nguon kinh ph MS

Nguon kinh ph 432

NKP a hnh thanh TSC 433

TK 4111

TK 419

TK 412

TK 414

TK 4112

Thuyet minh

V.22TK 413

TK 441

TK 415

TK 418

TK 421

TK 4118

TK 417

SD 461 SD 161

TK 466

Thuyet minh V.23

60


11

VD: Ti 1 DN c s d tt c cc TK vo ngy 31/12/N nh sau:

TK 111 : 120.000.000 TK 311 : 356.000.000

TK 112 : 250.000.000 TK 154 : 40.000.000

TK 152 : 80.000.000 TK 155 : 400.000.000

TK 153 : 16.000.000 TK 334 : 20.000.000

TK 331(d C) 88.000.000. Chi tit: TK 131(d N) :110.000.000.Chi tit:

TK 331 Cty M(d C): 99.000.000 TK 131 Cty X(d N) 176.000.000

TK 331 Cty N(d N): 11.000.000 TK 131 Cty Y(d C): 66.000.000

TK 211 : 500.000.000 TK 4111 : 500.000.000

TK 214 : 148.000.000 TK 4112 (d C): 450.000.000

TK 139 : 10.000.000 TK 419 : 30.000.000

TK 159 : 40.000.000 TK 421 (d n) : 46.000.000.

TK 352 : 20.000.000

Yu cu: Lp Bng cn i k ton ngy 31/12/N, ct S cui nm

(cho bit cc khon cng n u ngn hn)61

Nhn xt

- Trnh by cc ch tiu Ti sn theo

tnh thanh khon gim dn =>

hin nay hp l?

- Trnh by ch tiu N phi tr

- Quy nh t VAS 21 n hng

dn lp cc ch tiu theo ch k

ton cn cha thng nht

Bng cn i k ton

62

63

Bn cht cung cp thng tin hu ch l nn

tng ca mi vn v BCTC

Lp v trnh by BCTC tun th quy nh php l

v h thng BCTC p dng cho cc DN VN (trong

VAS 21 l chun mc c bn, quan trng nht

a ra nguyn tc chung lp BCTC; kt cu v

ni dung ch yu ca cc BCTC l nn tng

cho b SP BCTC c cht lng)

Nguyn tc chi phi vic trnh by BCTC: Hot

ng lin tc; C s dn tch; Nht qun; Trng

yu v tp hp; B tr; C th so snh (khng p

dng nguyn tc b tr cho trnh by BCKT).

Tm tt chng 2 Tm tt chng 2

64

Bng cn i k ton cung cp thng tin v tnh hnh

ti chnh ca mt DN ti mt thi im nht nh,

gip ngi s dng BCTC tm hiu:

1. Sc mnh ti chnh tng th ca DN nh th no?

2. Ti sn ca DN c ti tr t nhng ngun ti chnh no?

3. Tnh thanh khon ca DN ra sao?

4. DN c kh nng thanh ton cc khon n khng?

5. Tnh hnh ti chnh ca DN so vi cc DN khc trong cng

ngnh nh th no?

Bng cn i k ton cn c ngha v mt php l:

Ngun hnh thnh ti sn th hin ngha v v trch

nhim php l ca DN vi cc nh u t, cc ch

n, Nh nc.

Documents

Chương 2: Tổng quan hệ thống BCTC –Bảng cân đối kế toán Tong... · Bảng cân đối kế toán, ... - DN phải lập BCTC theo cơ sở kế toán dồn tích,