oes,” CHUONG 7 KE TOAN XAC BINH KET QUA KINH DOANH TAI LIEU THAM KHAO a *Luat ké toan s6 03/2003/QH11. & M@t s6 chudn myc ké toan Viét Nam (Chuan mye s6 14, 17). + Thong tu 200/2014/TT-BTC * Gido trinh Ké Toan tai chinh truéng Bai hoc Ngan Hang * Gido trinh Ké Toan tai chinh trudng Bai hoc Kinh té TP.HCM — PGS.TS Bui Van Duong. * Bao cdo tai chinh cila cdc DN niém yét. MUC TIEU CHUONG 7 Chwong 7 sé gitip ngwdi hoc: ~Hiéu quy trinh thyc hién ngt thye té han biét cdc loai doanh thu va chi phi phat sinh tir hoat déng ban hang, hoat déng tai chinh va hoat déng khac p vu ban hang “Ghi nhan va theo déi cdc loai doanh thu va chi | phi phat sinh tai doanh nghiép san xudt Biét phuong phdp ké todn KQKD ctia DN san xuat “Trinh bay théng tin v8 KOKD trén BCTC NOI DUNG CHU'ONG 7 * PREM OR Adah glk ADR PROC LU rh OU n ens a Ce RSL Ae CC Oho an OR ak eoNOI DUNG CHU'ONG 7 SO ea Peso errs - Pant nL 8° _ KE TOAN KET QUA KINH DOANH RO Sau Rn keyed 1. QUY TRINH THY HIEN NGHIEP Vy BAN HANG. 2. KE TOAN DOANH THU BAN HANG VA CCDV: 2.1 NHU'NG VAN DE CHUNG 2.2 CHUNG TU KE TOAN 2.3 TAI KHOAN KE TOAN 2.4 PHU'ONG PHAP KE TOAN MOT SO. NGHIEP VU CHU YEU 2.1 NHO'NG VAN BE CHUNG ca 2.1.1 MOT SO KHAI NIEM 2.1.2 NGUYEN TAC KE TOAN DOANH THU 2.1.3 DIEU KIEN GHI NHAN DOANH THU2.1.1 MOT SO KHAI NIEM 2.1.1 MOT SO KHAI NIEM *La tng gid tri cdc Igi ich kinh t8 DN CAC KHOAN GIAM TRU’ DOANH THU thu dugc trong ky KT, phat sinh tur (Revenue Reductions) | ce HBSXKD théng thudng cia DN, . 4 g6p phan lam tang VCSH + Chiét khdu throng mai (Sale Discount/ Trade discount) + La gid tri sin phdm hang hoa dich + Hang ban bi tra lai ( Sales Returns) vu ma DN da ban, da cung cap cho + Gidm gid hang ban (Sales Rebates/ khach hang dugc xae dinh 1a tiéu 7 Devaluation of sales/ Sale thu allowances) 2.1.2 NGUYEN TAC KE TOAN DOANH THU“ Doanh thu khéng bao gdm cac khodn thu hd bén thr ba: Cc loai thué gian thu phai dp: thué GTGT, thué XK, thué TTBB, thué BVMT... + Doanh thu dug ghi nhan tai thai diém phat sinh giao dich +Khi chdc chan thu duoc Io’ ich kinh té + Xdc dinh bang gid tri hop ly cdc khodn \~ duge quyén nhan + Khéng phan biét da thu hay sé thu tién DT due coi la chwa thy hién + DN cén 66 tréch nhiém thyc hién cae nghia vu trong trong lai (trir bdo hanh thong thong) + Va chua chdc chan thu dug Ioi ich kinh t& + Khong phu thude da phat sinh dang tién \ hay chua Dam bao nguyén tac phi hyp gitra doanh thu va chi phi tao ra doanh thu do ee2.1.3 DIEU KIEN GHI NHAN DOANH THU’ 1. Ba chuyén giao phan 16n rii ro va loi ich jn quan dén hang cho khach hang 2. Ba chuy&n giao quyén quan ly hang cho khach hang 3. 86 tién xdc dinh duge 1 céch dang tin cay 4. DA hoac sé thu Igi ich kinh 8 tir giao dich| ban hang 5. Xac dinh duge chi phi lign quan dén giao dich ban hang 2.3 TAI KHOAN KE TOAN = “TK 511 — Doanh thu ban hang va CCDV “TK 521 — Cac khoan giam trir doanh thu: + TK 5211 — Chiét khdu thong mai + TK 6212 — Hang ban bi tra lai + TK 5213 — Gidm gia hang ban “TK 3387 — Doanh thu chua thye hién “TK 333 — Thué va cdc khoan phai nép NN “TK 131 — Phai thu khdch hang 2.2 CHUNG TU KE TOAN “Hoa don ban hang 6a don GTGT (B6 TC phat hanh hoac DN ty in) “Hoa don kiém phiéu xuat kho Phiéu xuat kho “*Bang thanh toan hang dai ly, hang ky goi 2.3 ACCOUNTS “TK 511 — Sales of Goods and Rendering of Services “TK 521 — Sale deductions: + TK 5211 — Trade discount + TK 5212 — Sales Retums + TK 5213 — Sales Allowances “TK 3387 - Unearned Revenue “TK 333 — Taxes and other payables to the State Budget “TK 131 — Accounts Receivable2.4.07 cae nehion vu chiyeu KT TANG DOANH THU: * 1) Ban hang va cung cdip dich vu trong nuéc. 2) Xuat khdu SP, hang hoa 3) Ban hang tra gop. 4) Cho thué hoat déng TSCD. 2. Cac nehion va-chi_veu KT GIAM DOANH THU: * 9) Chiét khau thuong mai cho khach hang. 10) Gidm gia hang ban cho khach hang. 11) Khach hang tra lai hang (hang ban tra lai) Dodo AT aC NODC Vt Chih VE KT TANG DOANH THU: 5) Ban hang dai ly (TNC) 6) Ban hang dui hinh thitc trao déi hang 7) Tra long cho NLO bang SP, HH 8) Xuat hang tng, thung cho NLD duc trang) trai baing quy khen thuéng, phuc Igi. * Dobe AT CAC NEDIED VIL ChtL ve 1 BAN HANG TRONG NUOC (PP KHKU TRU & PP TRUC TEP) ~ TK 883(1) WATER2.4.7 cde nghiép vu. chi_yéu VAT TRY TIEP: TH khéng tach duge thué GTGT ra khdi doanh thu ngay mes Kast Gla ban 66 VAT Dinh ky, KT the hign xd¢ dinh thué GTGT phai n6p, ghi giam doanh thu: TK a091 2.4.10 cacnghiép yu chi_yéu TKst 3 BAN HANG TRA GOP (VAT KHAU TRU) |Gia ban tra ngay 1 comer | mae TK 333 (1) sau (apni) Tver 2 2 2.4.1 Cac nghi vue 2 XUATKHAU SP, HH: Kst1 Tetns12,131 oe 2.4.17 cacnghié WK an 7 339(11) 4a —ks380, vuchi_yéeu seui2sst 4b 6a 733311)2.4.07 cae nehiép vu chi_yeu AK OH 353 T3331) e@ 2.4.1 cae nghiép vu chi_yéu EX Om 2.4.07 cae nghiép yu chi_yéeu 9 0 1 TK 111, 112,181 HOAN GAM TRY DT. T3331 " B6i v6i tru’ng hop HBTL ghi déng thoi giam GVHB 3. KE TOAN GIA VON HANG BAN © 3.1 NHO'NG VAN DE CHUNG 3.2 CHUNG TU KE TOAN 3.3 TAI KHOAN KE TOAN 3.4 PHU'ONG PHAP KE TOAN MOT SO. NGHIEP Vy CHU YEU3.1 NHUNG VAN DE CHUNG ca Khaioiém @La gia thanh san xuat thu té cla thanh pham, dich vu da tiéu thu (DN san xuat); hoac gia thuc té cla hang hoa mua vao da tiéu thu (DN thuong mai). 3.2 CHUNG TU KE TOAI a “Phiéu xuat kho “Bién ban kiém nghiém vat tu, céng cu, san pham, hang héa “Bién ban kiém ké vat tu céng cu, san pham hang héa “Thé kho 3.1 NHO’NG VAN DE CHUNG = NGUYEN TAC KE TOAN: = DN Iya chon phuong phap ké todn hang tn kho: KKTX (perpetual inventory system), KKDK (periodic inventory system) = DN Iva chon cach tinh gid xuat kho thanh pham: FIFO (First in — First out) , BQGQ (weighted average) lién hoan, BQGQ CK, gia thc t& dich danh (Specific identification). +*TK 155 - THANH PHAM ( Finished Goods) +°TK157 — HANG GU' BI BAN (Goods in transit for sale) “TK 632 — GIA VON HANG BAN (Cost of Goods Sold)$4 AT cae notion val cli yeu KT TANG GVHB: Ban hang truc tiép. * No Hang gifi ban. * Hang giti ban da xc dinh tiéu thu. £ Hang gifi ban tra lai. * Hang da ban bi trd lai. * ) ) ) ) ) ) 6) Hao hut, mat mat HTK (sau khi tri’ phn boi thung do ca nhan gay ra) 2 Trich lap dy phang giam gia HTK. * 3.41 cde nehiép vu chi yeu BK 632 CM IT HTS TK 15802) 3.4 AT. cac.nghiep vu-chil.veu KT GIAM GVHB: * 8) Hoan nhap du phéng giam gid HTK. 9) Cudi ky: két chuyén 632 xac dinh KQKD. 3.4.0 cdc nel 4 HANGGUIBANB|TRALAL Tass, 156(1)_1K 187 " 2 HANG GINBAN” | WiNG GUIBAN DA TEUTHY 1_BANHANG TRYC TEP, PB CHIPHI THU MUA HANG HOA. KE TOAN CHI PHi BAN HANG & CHI PHI LON 4.1 KHAI NIEM ce 4.1 KHAINIEM ban hang ( Selling Expenses) + LA nhitng chi phi phat sinh trong qua trinh tigu thy hang héa, thanh phdm hay cung cép 4.3 CHUNG TU KE TOAN dich vu cho khach hang 4.4 TAI KHOAN KE TOAN 4.5 PHUONG PHAP KE TOAN MOT SO. NGHIEP VU CHU YEU 4.2 NOI DUNG Chi phi quan ly doanh nghigp ( General and + la nhiing chi phi c6 tinh chat chung toan DN, nhu CP quan ly kinh doanh, chi phi quan ly hanh chinh .. 4.2 NOI DUNG a 4.3 CHUNG TU KE TOAN CHI PHI BAN HANG ‘CHI PHI QUAN LY DN. + Chi phi nhan vién + Chi phi nhan vién *Héa don GTGT + Chi phi vat liéu, + Chi phi vat ligu quan ly sprig bao bi + Chi phi dé ding van “*Phiéu chi + Chi phi dung cu, 48 phong ke dung + Khdu hao TSCD *Giay bao Ng + Khau hao TSCD: + Thué, phi, | phi pa - “ a + Chiphibao hanh ——« Chiphi dy phong “Bang ké thanh toan tam ung * Chi phi dich vi : . muangosi repo eh ww thu “Bang tinh khdu hao TSCD + Chi phi quang cdo + Chi phi hdi nghi, tiéy poauens khan nahh tee “Bang tinh Ivong phai tra NLD4.4 TAI KHOAN KE TOAN r “©TK 641 — Chi phi ban hang (Selling Expenses) “TK 642 — Chi phi quan ly doanh nghiép (General and Administration Expenses) KE TOAN CHI.PHI,BAN HANG -.TK 641, KTcacnghién yu_chi_yeu KT TANG CPBH: 5) Xac dinh du phéng phai tra: chi phi stra chifa, bao hanh SP, hang hoa. 6) Hang hoa tigu ding néi bé ding cho hoat dng ban hang 7) Hoa héng dai ly phai tra cho bén nhan dai Vy." KkE.TOAN.CHI_PHIBAN, HANG. ~ TK 641 . KT cac.nghiey yn chi_yéu KT TANG CPBH: * 1) Tién Iuong va cac khoan trich theo luong bd, phn ban hang 2) Chi phi vat ligu mua ding true tiép cho bd phan ban hang. 3) Trich khdu hao TSCB ding trong bé phan ban hang. e 4) Chi phi dich vu mua ngoai. © kE,TOAN. CHI PHI. BAN, HANG, - TK 641 KT cacnghien yuchi_yveu KT GIAM CPBH: 8) Hoan nhap du’ hang phai tra: chi phi sia chia, bao hanh SP, hang hoa. 9) Cudi ky: két chuyén 641 xac dinh KQKD. *€B.-s6 TOAN cH PHI BAN HANG — TK 641 334,338 ‘BANG PB TIEN LONG 1 TK 182,188,142 BANG PB VATLIEU TK 214 2 BANG TINHKHAU HAO TK 331, 335, 111... 2 choconnke, 4 ° & KE TOAN CHI PHI QUAN.LY.DN.- Tk 642 KT cat neh KT TANG CPQLDN: * 4) Tin lwong va cdc khoan trich theo long cho bd phan quan ly DN. 2) Vat liéu mua ding true tiép cho bé phan quan ly DI 3) Trich khau hao TSCB ding bé phan quan ly DN 4) Chi phi dich vy mua ngoai 5) Thué mén bai phai nép. 6) Lé phi bang tién. ° EB KE TOAN. cH PHI BAN HANG - TK 641 LEN TK 911 © kE TOAN CHI PHi QUAN LY DN ~ TK 642, KT cacnghien yu_chi_yveu KT TANG CPQLDN: 7) Trich lap Du phong phai thu kho doi. * 8) Lap Dy phong phai tr: bao hanh SP, hang hoa) ‘Ai co c&u DN (trot©. KE TOAN CHI PHI QUAN.LY.ON.- TK 642 KTcac_ngh yeu KT GIAM CPQLDN: Hoan nhap du phéng phai thu khé dai. * 10) Hoan nhap du phéng phai tra: tai co cu DN (trir bao hanh SP, hang hoa) 11) Cuéi ky: két chuyén 642 xéc dinh KQKD* & KE TOAN CHI PHI QUAN LY DN - TK 642 331,335, 11 sm, 112 © KE.TOAN.CHL PHI QUAN LY. DN - TK 642. 1K 994,998 BANG PB TIEN LONG 1 TK 152,153, 142 BANG PB VATUEU TK 214 © kE TOAN CHI PHi QUAN LY DN ~ TK 642, EK G42 229 (3) . —_ TT 7 t 7 Tk 911 eX: Kc CPOLON 352 (3) 1 _ TT 8 105. KE TOAN DOANH THU HOAT BONG TAI Gare 7 VA CHI PHI TAI CHINH. 5.1 TAIKHOAN SU DUNG 5.2 KE TOAN DOANH THU HOAT BONG TAI CHINH 5.3 KE TOAN CHI PHI TAI CHINH 5.2, AT Deanh thu fio line Tai. chink Doanh thu hoat déng tai chinh: la nhiing khoan thu do hoat déng dau tu tai chinh hac kinh doanh vén dem lai. Bao gom: oThu nhap tl’: gop vén lién doanh, dau tu vao céng ty lién két, céng ty con, 68 tte nhan duige, LN duge chia.. oThu nhap dau tu ti? mua ban ching khoan@ 5.1 TAI KHOAN SU DUNG % TK 515 — DOANH THU HOAT BONG TAI CHINH (Financial Income) TK 635 — CHI PHI TAI CHINH (Financial Expenses) 3.2 AT Deanh thu hea ine Tai chinh Doanh thu hoat dng tal chinh: ‘oThu nhap ti’ mua, ban ngoai té. oThu [di cho vay véi lai ban hang tra gop thu lai TGNH, lai TGHD, oChiét khdu thanh toan duge huéng do mua vat tu, hang hoa.9.2, 17 Deanh thu fica dine Tai chink KT TANG DOANH THU TAI CHINH: * 1) Cé tiie, Igi nhuan duge chia bang tién. 2) Ban chting khoan (cé /ai). 3) Ban ngoai té (c6 Iai). 4) Thu lai TGNH. 5) Xac dinh tién lai cho vay tam thdi. 6) Chiét khau thanh toan dutdc hung. 5.2, AT Deanh thu fio line Tai. chink KT GIAM DOANH THU HOAT BONG TAI CHINH: * 11) Cudi ky KT: két chuyén xéc dinh KQKD. 12. AT Cea thu ty ong Tai. chia KT TANG DOANH THU HOAT DONG TAI CHINH: 7) Mua vat tu, hang hoa thanh toan bang ngoai té (TG giao dich > TG ghi sé). * 8) Thanh toan Ng phai tré bang ngoai té (trang hop lai do chénh [éch TGHD). * 9) Thu Ng phai thu bang ngoai té (tru’éng hop lai do. chénh Ich TGHB). * 10) Cudi nam tai chinh: xif ly chénh lech THD nay déng kinh doanh (66 lai. ® KE TOAN DOANH THU HOAT BONH TAL CHINH - Tk 515, FAK Of sn19122 kE TOAN DOANH THY HOAT DONH TAL CHINH ~ TK 515 RAK < 18992 a1, s31 oy KE TOAN DOANH,THU HOAT DONH TAL CHINH - TK 515, EK 3 @ KE.TOAN.DOANH THU.HOAT.BONH.TALCHINH - Tk 515, sa.) §.3.KT.Chi_phi-fai-chinh Chi phi tai chinh: la nhiing chi phi hoae cae khoan 16 lién quan dén hoat déng dau tu tai chinh, chi phi di vay. Bao gdm: Chi phi (15) lién quan dén hoat déng dau tu tai chinh. Chi phi di vay: Chi phi lai vay, lai mua hang tra cham. ‘© Dy phéng gidm gia dau tu’ chting khoan © L8 phat sinh khi ban ngoai té. © Chit khau thanh toan cho khach hang.KT TANG CHI PHI TAI CHINH: 41) Chi phi lién quan dén ban chiing khodn, ngoai té. N Ban chting khoan (18) Ban ngoai té (18) s Thanh toan lai tién vay. * Dinh ky, phan bé [ai tra cham (mua tra gop) (KT TSCB) Chiét kau thanh toan cho khach hang, * Phan bé chiét khdu trai phiéu (Churong 1) 2 ) ) ) ) 22 0.3K. Chi_phi-Fai.ch KT TANG CHI PHI TAI CHINH: 11) Cudi nam tai chinh: xt ly chénh léch TGHD| hoat déng kinh doanh (bi 18). 12) Lap / Hoan nhap du phong giam gia dau tu chting khoan. (Chuang 1) * KT GIAM CHI PHI TAI CHINH: * 13) Cuéi ky KT: két chuyén xac dinh KOK, Oe3-460 Chiohitai.chinh KT TANG CHI PHI TAI CHINH: 8) Mua vat tu, hang hoa thanh toan bang ngoai t@ (TG giao dich < TG ghi sé). * 9) Thanh toan No phai tra bang ngoai té (truéng hop 15 do chénh léch TGHB). * 10)Thu Ng phai thu bang ngoai té (truéng hgp 18 do chénh léch TGHB). * B16 T0An co pel TAL CHiN — 1K 515, WK 623% ania 1a), 112) 3a [ nips& KE TOAN.CHI PHI TAILCHINH.- TK 515 WK 639 _aiuse 11.431 & KE TOAN cul PHI TAL CHINH ~ TK 515 BAK OM TK 632 kic GV HB, foc OTT kic CP TALCHIN kic oTTe 42 PB CPBH, CPQLDN & KE TOAN CHI PHI TAL CHINH ~ TK. 515 BK €293 6. KE TOAN THU NHAP KHAC VA CHI PHI KHA\ 6.1 TAI KHOAN SU DUNG 6.2 KE TOAN THU NHAP KHAC 6.3 KE TOAN CHI PHI KHAC6. KE TOAN THU NHAP KHAC VA CHI PHI KtiAe 6.1 TAI KHOAN SU DUNG TK 711 — THU NHAP KHAC (Other Income) TK 811 — CHI PHI KHAC (Other expenses) © kETOAN THU.NHAP KHAC. . Thu nhp khe: la nhiing thu nh4p ngoai thu nhap hoat dong kinh doanh. Thu nhap khac 1a. thu nhap xy ra khéng thuing xuyén. Gim: @ Thu nhap ti? nhugng ban, thanh ly TSCB. € Chénh léch do danh gid lai vat tu, hang hoa, TSCD dem gép vén lién doanh, dau tu vao céng ty lién két, dau tu khac (c6 Iai). @ kE.TOAN.THU.NHAP.KHAC. Thu nhap khae: © Thu tién phat do khach hang vi pham hgp dong. © Thu cae khoan ng khé doi da xir ly xod sé. © Thu cae khoan ng khéng xae dinh duge chit ng. © Thu nhap tir qua biéu, qua tang bang tién, hién clia cdc t6 chite, ca nhan tang. @ Cac khoan thué dude mién, giam. eo&. kETOAN.THU.NHAP KHAC. KT TANG THU NHAP KHAC: * 1) Thu nhép tir nhugng ban, thanh ly TSCB. (KT TSCB) 2) Chénh léch do danh gid lai vat tu, hang hoa, TSCD dem gép vén lién doanh, dau tu vao céng ty lién két, dau tu khdc (66 Iai). (KT TSCD) 3) Thu tin phat do khdch hang vi pham hgp dong hodc tién bao hiém duigc co quan bao hiém 1) thuting. &. KE TOAN THU NHAP KHAC. KT GIAM THU NHAP KHAC: * 8) Cudi ky KT: két chuyén xac dinh KQKD &. kE.TOAN.THU.NHAP.KHAC. KT TANG THU NHAP KHAC: 4) Thu cdc khoan ng khé dai 44 xit ly xo sé. (Chung 1) * 5) Thu cdc khoan ng khéng xac dinh dugc chu ng. 6) Thu nhap tir qua biéu, qua tang bang tién, hign vat clia cc t6 chtfc, cA nhan tang. * 7) DN dugc hoan thué: xuat khdu, nh@D) khdu, TTDB. &. kE.TOAN.THU.NHAP.KHAC. Ha #41 saa 331.338 sy45, 244&D--KE TOAN cH PHL KHAC Chi phi khdc: [a nhéing chi phi phat sinh do cac su kign hodc nghiép vy riéng biét véi hoat déng théng thuing cla DN. Bao gém: © Chi phi tir hung ban, thanh ly TSCB. @ Chénh léch do danh gia lai vat tu, hang hoa, TSCD. dem gép von lién doanh, dau tu vao céng ty lién kat, dau tu khac (18). © Tién phat do DN vi pham hgp dong. © Bj phat thué, truy thu thu. °e © Hao hut vat tu, hang hod khi van chuyén, bao quan. (D.-KETOAN cH PHI KHAC KT GIAM CHI PHI KHAC: * 5) Cudi ky KT: két chuyén xc dinh KQKD. KE TOAN cut pHi KHAc. KT TANG CHI PHI KHAC: * 1) Chi phi tt’ nhu'gng ban, thanh ly TSCD. (KT TSCO) 2) Ghi giam TSCD do nhugng ban, thanh ly. (Kil TSCB) 3) Chénh léch do danh gia lai vat tu, hang hoa TSCD dem gép vén lién doanh, dau tu vao céng ty lién két, dau tu’ khac (18). 4) Tién phat do vi pham hop déng, truy thu thué.@ Ke. T0AN. cu PHL KHAC HK Sa7. KE TOAN CHI PHI THUE TNDN 7.1 NHONG VAN DE CHUNG 7.2 CHUNG TU KE TOAN 7.3 TAI KHOAN KE TOAN 7.4 PHU'ONG PHAP KE TOAN CP THUE TNDN HIEN HANH 7.1 NHONG VAN DE CHUNG Chi phi thué TNDN hign hanh (Current Business Income tax expense): a sé thué TNDN phai nép tinh trén thu nhap chiu thué trong nam va thué suat thué TNDN hién hanh Lwu y: thu nhap chiu thué (taxable profit) khéng phai 1a loi nhuan ké todn tree thué (Accounting Profit before income tax) 7. KE TOAN CHI PHI THUE TNDN 7.1 NHO'NG VAN DE CHUNG 2 Sy khac biét gifta chinh s&ch thud va ché 46 KT > phat sinh chénh léch trong vic ghi nhan Doanh thu va chi phi trong mét ky KT nhat dinh > phat sinh chénh léch gidra 86 Thué TNDN phai nép trong ky va Chi | phi thug TNDN hién hanh theo ché 46 KT ap dung7.1 NHUNG VAN DE CHUNG 7.1 NHONG VAN DE CHUNG Chi phi thué thu nhap doanh nghiép hoan la sé thué thu nhap doanh nghiép sé phai n6p trong tuong lai phat. sinh tt viée: Doanh thu Doanh thu theo KT theo Luat thué LJ] chiphi Chi phi theo KT duge te **Ghi nhan thué thu nhap hodn lai phai tra trong nam; +> Hoan nhép tai sn thué thu nhap hodn lai 44 duge ghi nhan tir cdc nam trvée. LN true thus Thu nhap tinh thud {theo KT) {theo TI 7.1 NHONG VAN DE CHUNG @ Thug TNDN hoan fal phal tra (TK 347): 1a khoan thué cha nép trong ky nhung sé l@ Thu nhap tinh thué = Thu nhap chiu thud - (Thu nhap duge mign thus +Cac khoan 18 duoc két chuyén theo quy dinh) phai tra trong cc ky tutang lai. @ Phat sinh do chénh léch tam théi phat sinh > DN nép thué TNDN it hon so véi sé ligu KT trong nam hién hanh. |@ Thu nhdp chiu thué = Doanh thu — Chi phi duge trv + Cac khoan thu nhap khac7.1 NHUNG VAN DE CHUNG i hué TNDN hon lai phai tra (TK 347): Thué TNDN hodn lai phai tra la céng ng trén BO1. Thué TNDN hoan lai phai tra = chénh léch tam thdi chiu thud x % thud TNDN 7.1 NHONG VAN DE CHUNG * Tal san thué TNDN hodn lal (TK 243): Tai san thué TNDN hoan lai la khoan phai thu trén BO1. [Tai san thué TNDN hoan lai = (chénh [éch tam thai duigc khau trir + gia tri cc khoan khau triv chuyén sang nam sau) x % thué TNDN. 7.1 NHONG VAN DE CHUNG ae @ Tai sn thué TNDN hodn lai (TK 243): mét 6 khoan chénh léch tam thdi phat sinh khién DN phai nép thém mét khoan thué TNDN trong nam hién hanh so vdi sé liéu KT. @Phat sinh do chénh |léch tam thdi phat sinh > DN nép thué TNDN nhiéu hon so vdi sé ligu KT trong nam hién hanh. 7.1 NHO'NG VAN DE CHUNG ca l@ Hang quy, KT can otf vao Te khai thud TNDN va ghi nhan thué TNDN hién hanh cia Quy vao TK 8211. l@ Cudi nam tai chinh: can ctf vao Té khai thud TNDN. Néu sé thué TNDN hién hanh tam phai nép trong nam < s6 thué phai nop > Chénh Iéch ngp thém ghi tang 8211 va nguge lai7.1 NHUNG VAN DE CHUNG - Chi phi thué thu nhap doanh nghiép hién hanh: cn ctr theo luat thué TNDN No’ TK 8211: Chi phi thué TNDN hign hanh Cé TK 3334: thué phai nép NN Thus : TNON LOINHUAN — KETOAN Thué suat (%) tamngp = ME thué TNDN. Uy . S6 sdch ké ton Thus TNON _ THUNHAP — Thué gubt(%) phainop = CHIU THUE, * thué TNDN NN NAM Lugt thué TNDN 7.2 CHUNG TU KE TOAN OTe khai thué TNDN CBién lai np thud CiQuyét ton thué thu nhap doanh nghiép. 7.1 NHONG VAN DE CHUNG MOT SO LUU ¥: + Thué TNDN tam nép quy duge tinh theo Ioi nhuan ké todn quy (86 ligu s6 sdch ké todn). + Cudi nam tai chinh, DN tinh sé tién thué TNDN chinh thie cita theo quy dinh ctia luat thué TNDN (TT 78/2014/TT-BTC). ‘Sau d6, so sanh voi sé tién thué TNDN da tam ndp 4 quy vdi sé phai np chinh thtrc cia nam dé DN xac dinh sé tién thué nép thira/thiéu. 7.3 TAI KHOAN KE TOAN OTK 8211 — Chi phi thué TNDN hién hanh T8211 = Chénh léch (thué TNO Chl phi thug TNDN tam ndp > thutc ndp). phat sinh tang. = Két chuyén sang 911.7.4 PP KE TOAN CP THUE TNDNHH KT TANG CHI PHI THUE TNDN HIEN HANH: 1) Hang quy, xéc dinh thué TNDN tam ngp theo quy dinh. 2) Cudi nam tai chinh: nép bé sung phan chénh l@ch (tam nép < phai nép) 8. KE TOAN KET QUA KINH DOANH 8.1 KHAINIEM 8.2 PHUONG PHAP XAC BINH KQKD 8.3 TAI KHOAN SU DUNG 8.4 PHONG PHAP KE TOAN XB KQKD 7.4 PP KE TOAN CP THUE TNDNHH a KT GIAM CHI PHI THUE TNDN HIEN HANH: 3) Cudi nim tai chinh: ndp bé sung phn chénh lech (tam nép > phai ndp). 4) K@t chuyén sang 911 xac dinh KQKD. | Hoat dong kinh doanh ctia DN bao gom: 1. Hoat déng kinh doanh va tai chinh 2. Hoat déng khac Sau mét ky, ké todn thye hién xd dinh| KQKD véi yéu edu chinh xac, kip thoi, dan] bao nguyén tac PHU HOP8.3 TAI KHOAN SU’ DUNG “TK 911 —XB KQKD TK 632, 635 TK 641, 642 TK 811, 821 STK 511, 512, 515 STK 711 ork 421 Tol nhudn eau thud thu nhgp DN, 8.4 PHUONG PHAP KE TOAN XD KQKD 9. TRINH BAY THONG TIN VE KET QUA KINH DOANH LEN BCTC céng ty niém yét 63 ot 51. «BAO CAO KET QUA HOAT DONG KINH weevas.cPte | weprp otic] MePTn er Te DOANH 64. Hic cree, cP QLON qa) | @THUYET MINH BCTC 8+ Kc cP KHAC > Xem file BC KQKD va TM BCTC cia __KIC. CP KHAG, CP 4 ‘THUE TNDN: “aweunetstcre keTHUYET MINH BCTC THUYET MINH BCTC SO: IV. Cae chinh sach ké toan 4p dung (trong truéng hop doanh nghiép dap tng gia dinh hoat déng lién tuc) 19. Nguyén tac va phwong phap ghi nhan doanh thu: - Doanh thu ban hang; - Doanh thu cung cp dich vu; - Doanh thu hoat déng tai chinh; - Doanh thu hop déng xay dung. - Thu nhap khac 20 Nguyén tac ké toan cdc khoan gidm triv THUYET MINH BCTC THUYET MINH BCTC SO: VIL. Théng tin bé sung cho. cdc khoan myc trinh bay trong Béo céo két qua hoat ng kinh doanh: 1, Téng doanh thu ban hang va cung cép dich vy 2. Cac khoan giam triv doanh thu Gia vén hang ban Doan thu host déng tai chin Chi phi tai chinh Chi phi khac CChi phi ban hang va chi phi quan ly doanh nghigp Chi phi thué thu np doanh nghiép hign hanh 3 4 5 6, Thu nhap khae 7 8 9 10. Chi phi thué thu nhap doanb,nghiép hoa lai THUYET MINH BCTC THUYET MINH BCTC SO: IV. Cac chinh séch ké toan 4p dung (trong trvéng hyp doanh nghiép dap tng gia dinh hoat déng lién tuc) 21. Nguyén tac ké toan gia vén hang ban: 22. Nguyén tac ké toan chi phi tai chinh. 23. Nguyén tac ké toan chi phi ban hang, chi phi quan ly doanh nghiép. 24. Nguyén tc va phuong phap ghi nhan chi phi thué thu nhp doanh nghiép hign hanh, chi phi thué thu nhap doanh nghiép hoan lai. THUYET MINH BCTC Y NGHIA CUA THONG TIN “Quy mé kinh doanh “Kha nang sinh Idi cla nganh ngha/san pham, tinh hinh canh tranh va chinh sach gid “Kha n&ng quan ly va kiém soat chi phi