Chng 2: Tng quan h thng BCTC Bng cn i k ton
1
Chng 2: Tng quan h thng BCTC Bng cn i k ton
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
Chng 2: Tng quan h thng BCTC Bng cn i k ton
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
2 Bn cht, Mc ch v Vai tr ca BCTC
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
2 Bn cht, Mc ch v Vai tr ca BCTC
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
2 Bn cht, Mc ch v Vai tr ca BCTC
10
2 Bn cht, Mc ch v Vai tr ca BCTC
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
Chng 2: Tng quan h thng BCTC Bng cn i k ton
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
5 Nguyn tc lp v trnh by BCTC
Chng 2: Tng quan h thng BCTC Bng cn i k ton
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
5 Nguyn tc lp v trnh by BCTC
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
5 Nguyn tc lp v trnh by BCTC
- 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
5 Nguyn tc lp v trnh by BCTC
- 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
5 Nguyn tc lp v trnh by BCTC
-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
5 Nguyn tc lp v trnh by BCTC
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
Chng 2: Tng quan h thng BCTC Bng cn i k ton
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
Chng 2: Tng quan h thng BCTC Bng cn i k ton
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
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
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
Phn tch tnh hnh ti chnh ca DN
MQH gia cc t TS,NPT,VCSH trn BCKT
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.
Chng 2: Tng quan h thng BCTC Bng cn i k ton
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
Chng 2: Tng quan h thng BCTC Bng cn i k ton
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
Chng 2: Tng quan h thng BCTC Bng cn i k ton
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
- Gtr hao mn ly k 226
TSC v hnh 227
- Nguyn gi 228
- Gtr hao mn ly k 229
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
Chng 2: Tng quan h thng BCTC Bng cn i k ton
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
Chng 2: Tng quan h thng BCTC Bng cn i k ton
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.