K ton doanh thu, cc khon phi thu

Ni dungKhi nim Doanh thu, thu nhpiu kin ghi nhn doanh thuThi im ghi nhn doanh thuDoanh thu cha thc hin Cc khon gim tr doanh thuDoanh thu thunDoanh thu hat ng ti chnhThu nhp khcCc khon phi thu

Ti liu Chun mc k ton Vit Nam s 14 (VAS14)

Thng t 161/2007/TT-BTC ngy 31/12/2007 hng dn thc hin VAS14

Thng t 228/2009/TT-BTC ngy 07/12/2009 Hng dn ch trch lp v s dng cc khon d phng

Chng 7 K ton bn hng v xc nh kt qu kinh doanh Gio trnh K ton ti chnh - HVTC

Khi nim doanh thuTng gi tr cc li ch kinh t doanh nghip thu c trong k k ton, pht sinh t cc hat ng SXKD thng thng ca doanh nghip, gp phn lm tng vn ch s hu. (VAS14)Khng bao gm cc khon thu h;Khng bao gm cc khon gp vn ca ch s hu.VD?

Nguyn tc ghi nhn doanh thu

C s dn tchPh hpThn trng

Nghip v no di y c ghi nhn doanh thu?- Pht hnh 100.000 c phiu gi pht hnh bng mnh gi l 10.000/c phiu- Bn ti kho cho khch hng X 100 SP A, n gi 100.000 /sp, VAT 10% nhn bng TGNH- Gi bn 150 SP A cho khch hng Y theo iu kin giao ti kho ca Y, hng ang trn ng vn chuyn;- Khch hng Z tr trc 35 triu cho mt n hng s c giao vo gia thng 12/09;- Thu h cty Ha Bnh t KH Z 50 triu, np qu;- Bn chu cho khch hng S 200 SP A, n gi 110.000 /sp, iu kin thanh ton l 2/10, net 30, VAT 10%

Cc loi doanh thu & thu nhpDoanh thu bn hng (bn ngoi + ni b);Doanh thu cung cp dch v;Doanh thu hat ng ti chnhThu nhp khc

SO 1 Identify the differences between service and merchandising companies.Merchandising CompaniesBuy and Sell Goods WholesalerRetailerConsumerThe primary source of revenues is referred to as sales revenue or sales.So snh DT bn hng v cung cp DV

The operating cycle of a merchandising company ordinarily is longer than that of a service company.Illustration 5-2SO 1 Identify the differences between service and merchandising companies.Operating Cycles

CTCP FPT

iu kin ghi nhn doanh thu bn hngDN chuyn giao

(b) DN khng cn nm gi quyn

(c) Doanh thu c xc nh tng i chc chn;(d) DN thu c hoc s thu c

(e) Xc nh c chi ph lin quan n giao dch bn hng.

Tnh hung?Ngy 1/8/2012, Cng ty Trn Anh bn 1 my tnh cho KH, KH c php i li trong vng 7 ngy khng cn l do, min l hng cn nguyn vnNgy 2/8/2012, Cng ty Trn Anh xut ha n, khch hng tr tin nhng cha giao hngNgy 3/8/2012, Cng ty xut 100 my tnh bn cho trng HNT nhng cha xc nh giNgy 3/8/2012, Cng ty xut ha n bn hng cho n v vn ti ch n kho ngi mua nhng ngi mua cha nhn hng v cho rng k m bo quy cch

Illustration 5-6 Shipping termsOwnership of the goods passes to the buyer when the public carrier accepts the goods from the seller.Ownership of the goods remains with the seller until the goods reach the buyer.Freight Costs Terms of Sale Freight costs incurred by the seller are an operating expense.

iu kin ghi nhn Doanh thu cung cp dch vDoanh thu c xc nh tng i chc chn;C kh nng thu c li ch kinh t t giao dch cung cp dch v ;Xc nh c phn cng vic hon thnh vo ngy lp Bng Cn i k ton;Xc nh c chi ph pht sinh cho giao dch v chi ph hon thnh giao dch cung cp dch v .

Thi im ghi nhn doanh thuThi im chuyn giao phn ln ri ro thng trng vi thi im chuyn giao li ch gn lin vi quyn s hu hng ha.Khng c ghi nhn doanh thu khi:DN cn phi chu trch nhim m bo cho TS c hat ng bnh thng;Vic thanh ton tin hng cha chc chn;Cha thc hin xong vic lp t hng, vic lp t l mt phn quan trng ca hp ng;Ngi mua c quyn hy b vic mua hng, ngi bn (DN) cha chn chn v kh nng hng bn c b tr li hay khng;

Doanh thu cha thc hin c phi l doanh thu?Phn nh doanh thu cha thc hin ca doanh nghip trong k k ton:S tin nhn trc nhiu nm v cho thu ti sn (cho thu hat ng);Khon chnh lch gia gi bn tr chm, tr gp vi gi bn tr ngay;Khon li nhn trc khi cho vay vn hoc mua cc cng c n nh tri phiu, tn phiu, k phiu

K TON DOANH THULoi ti khon Doanh thuNhm TK 51:511: Doanh thu bn hng v cung cp dch v512: Doanh thu ni b515: Doanh thu hot ng ti chnhNhm TK 52:521: Chit khu thng miNhm TK53: 531: Hng bn b tr li532: Gim gi hng bn.

511: Doanh thu bn hng v cung cp dch v

Kt cu TK 511, 512, 515

511: Doanh thu bn hng v cung cp dch v5111: Doanh thu bn hng ha5112: Doanh thu bn cc thnh phm5113: Doanh thu cung cp dch v5114: Doanh thu tr cp, tr gi5117: Doanh thu kinh doanh BS u t

V d:Cng ty Bibica bn chu cho khch hng 1 l bnh ko gi 150 triu ng, cha bao gm thu GTGT 10%nh khon:- Cng ty tnh thu theo pp khu tr- Cng ty tnh thu theo pp trc tip (np thu GTGT?)- Gi s mt hng bnh ko chu thu tiu th c bit 30%?

V dCng ty KET bn xe my tr gp, gi bn c nh cha thu tr tin ngay l 18.000.000 , VAT 5%, gi bn tr gp l 19.900.000 , bao gm VAT, gi xut kho 14.000.000 . Trong ngy bn c mt chic thu ngay bng tin mt l 2.000.000 , s cn li thu u trong 10 thng

Ch v thuTheo quy nh ca lut thu GTGT, gi tnh thu GTGT i vi bn hng tr gp l gi bn tr tin mt ln cha c thu. Phn li tr chm l doanh thu ti chnh khng chu thu GTGT

K ton doanh thu bn hng i lCng ty Kinh gi hng ha cho i l A bn, gi xut kho 8.000.000 , gi bn cha thu 10.000.000 . Trong thng i l A bn ng gi quy nh thu c bng tin mt. T l hoa hng c hng tnh 5% trn gi bn cha thu VAT 10%. i l chi tin mt tr cng ty Kinh sau khi tr i khon hoa hng c hng

K ton ti cng ty Kinh Hng gi cho i l bn

Khi nhn c bng k ca i l, cng ty lp H GTGT

K ton ti cng ty Kinh Nhn c ha n ca i l v tin hoa hng i l

Nhn tin i l np

K ton ti i lNhn hng ghi bt ton n:

Thu tin bn hng gm c thu GTGT

K ton ti i li l lp ha n hoa hng gi cng ty Kinh

Chi tin mt tr cho cng ty Kinh

Cc khon gim tr doanh thuGim tr trc tip

Gim tr gin tip

Cc khon gim tr doanh thu

Chit khu thng mi: L khon doanh nghip bn gim gi nim yt cho khch hng mua hng vi khi lng ln.Gim gi hng bn: L khon gim tr cho ngi mua do hng ha km phm cht, sai quy cch hoc lc hu th hiu.Gi tr hng bn b tr li: L gi tr khi lng hng bn xc nh l tiu th b khch hng tr li v t chi thanh ton.

Kt cu TK 521, 531, 532Cc khon gim tr doanh thu tng ngK/c cc khon gim tr doanh thu sang TK 511

Chit khu thanh tonKhng phi l khon gim tr doanh thu;L khon tin ngi bn gim tr cho ngi mua, do ngi mua thanh ton tin mua hng trc thi hn theo hp ng. c k ton ghi nhn l mt khon chi ph ti chnh.

V d 1:Ngy 1/7 cng ty KET xut ha n bn hng s 123 bn ti kho cho cng ty PLU, s lng 10 TV LG c n gi 10.000.000 /c, VAT 10%, cha thu tin. Gi gc 8.000.000/cV cng ty PLU mua hng vi s lng ln nn cng ty KET cho hng chit khu thng mi l 200.000 /c. Cng ty PLU nhn hng v cha thanh tonNgy 5/7 cng ty PLU gi ngh gim gi 1% tr gi ton b l hng do quy cch hng khng ng theo cam kt. Cng ty KET ng v tr vo n phi thu ca cng ty PLU

V d 2:Ngy 1/7 cng ty KET xut ha n bn hng s 123 bn ti kho cho cng ty PLU, s lng 10 TV LG c n gi 10.000.000 /c, iu kin thanh ton l 2/10, net 30, VAT 10%Ngy 5/7 cng ty PLU xut kho tr li 2 TV LG v cht lng km. Cng ty KET nhn li hng nhp kho v tr vo n phi thu ca cng ty PLUNgy 8/7 nhn c giy bo c ca ngn hng v vic cng ty PLU thanh ton tin hng theo ha n s 123 ( tr i khon CKTT)

Doanh thu thun t bn hng v cung cp dch vL gi tr chnh lch gia tng doanh thu bn hng v cung cp v cc khon gim tr doanh thu:Cc khon gim tr doanh thu trc tip (thu xut khu). Cc khon gim tr doanh thu gin tip.

Doanh thu hat ng ti chnhTin liC tc, li nhun c chiaThu nhp t hat ng u t chng khonThu nhp t thu hi, thanh l cc khon vn gpChnh lch li t bn ngoi tThu nhp ti chnh khc

Mt s v d v doanh thu hat ng ti chnhTin li: li cho vay, li tin gi, li u t tri phiu, tn phiu, chit khu thanh ton c hng;C tc, li nhun c chia: l s tin li nhun c chia t vic nm gi c phiu hay gp vn. Chit khu thanh tonLi t gi hi oi pht sinh trong k

Doanh thu hat ng ti chnh v c s dn tchTin li: c ghi nhn trn c s thi gian v li sut thc t tng k;

C tc, li nhun c chia: c ghi nhn khi c ng c quyn nhn c tc hoc cc bn tham gia gp vn c quyn nhn li nhun t vic gp vn.

Thu nhpL khon thu gp phn lm tng vn ch s hu t hot ng ngoi cc hot ng to ra doanh thu.

Ni dung ca thu nhp- Thu v thanh l TSC, nhng bn TSC;- Thu tin pht khch hng do vi phm hp ng;- Thu tin bo him c bi thng;- Thu c cc khon n phi thu xa s tnh vo chi ph k trc;- Khon n phi tr nay mt ch c ghi tng thu nhp; - Thu cc khon thu c gim, c hon li;- Cc khon thu khc.

VIPCO nh chnh BCTC cng ty m Qu I/2013Thay v ghi nhn li thanh l ti sn vo hng mc kinh doanh chnh, VIP iu chnh hch ton vo li khc 147,37 t ng. Kt qu li nhun cui cng khng thay inh hng n nh u t nh th no?

K TON CC KHON PHI THUK ton Phi thu ca khch hng => Phn nh cc khon n phi thu v tnh hnh thanh ton cc khon n phi thu ca doanh nghip vi khch hng v tin bn sn phm, hng ha, BS u t, TSC, cung cp dch v TK s dng: TK 131

TK 131N CS tin phi thu ca khch hng v sn phm, hng ho giao, lao v cung cp v c xc nh l tiu th.S tin tha tr li cho khch hng.

S d n:.................Bn c: S tin khch hng tr nS tin nhn ng trc, tr trc ca khch hng.Cc khon CKTM, gim gi hng bn v hng bn b khch hng tr li tr vo s PTGhi chu:TK 131 c th c s d bn c, phn nh s tin nhn trc, hoc s tin khch hng tr qu theo chi tit ca tng i tng c th.

VD: Ngi mua ng trc tinTheo hp ng bn hng k, ngy 15/12/N, khch hng A ng trc 10 triu ng tin mua hng, k ton lp phiu thu v ghi bt ton:

Ngy 12/1/N+1 Khi giao hng cho khch hng A, k ton xut ha n GTGT s 123, gi cha thu 25 triu, thu GTGT 10%. K ton ghi s:

CH khi lp bng cn i k ton:Ngy 31/12/N:TK 131 s d bn C, trnh by thng tin Ngi mua ng trc tin hng (chi tit khch hng A) bn phn Ngun vn

Ngy 31/1/N+1:TK 131 s d bn N, trnh by thng tin Phi thu ca khch hng (chi tit khch hng A) bn phn Ti sn

K ton cc khon phi thuK ton phi thu khcPhi thu khc l cc khon phi thu khng mang tnh cht thng mi nh:Cc khon phi thu v bi thng vt cht, cc khon cho mn c tnh cht tm thi khng ly li, cc khon chi h, cc khon tin li, c tc, li nhun phi thu t cc hot ng ti chnhGi tr ti sn thiu c pht hien nhng cha xc nh c nguyn nhn, phi ch x lTK s dng: Tk 138

K ton cc khon phi thuK ton d phng phi thu kh iTun th nguyn tc thn trng v ph hpPhi thu kh i l cc khon n m ngi mc n kh hoc khng c kh nng tr n ng k hn trong nm k hochTk s dng: TK 139 (TK thuc nhm TK iu chnh gim ti sn)Thi im lp: Cui nin k ton hoc cui k k ton gia nin (i vi n v c lp BCTC gia nin )

i vi n phi thu qu hn thanh ton, mc trch lp d phng nh sau (TT228/2009/TT-BTC)+ 30% gi tr i vi khon n phi thu qu hn t trn 6 thng n di 1 nm.+ 50% gi tr i vi khon n phi thu qu hn t 1 nm n di 2 nm.+ 70% gi tr i vi khon n phi thu qu hn t 2 nm n di 3 nm.+ 100% gi tr i vi khon n phi thu t 3 nm tr ln.

Cui nm c 3 THTH1: Mc lp d phng nm nay cao hn nm trc: tip tc lp d phng theo s chnh lchN TK 642/ C TK 139TH2: Mc d phng nm nay thp hn nm trc: Hon nhp d phng theo s chnh lchN TK 139/ C TK 642TH3: Mc lp d phng nm nay bng nm trc: Khng ghi

V d:Ngy 20/6/N bn 1 l hng cho cng ty T, gi bn bao gm c thu trn ha n s 111 l 40 triu. Thi hn thanh ton l 30 ngy.Ngy 31/12/N cng ty T vn cha thanh ton tin. Cn c vo iu kin lp d phng, k ton lp d phng phi thu kh i ca khch hng T (30% gi tr khon n)Thng 4/N+1: cng ty T ph sn, cn c vo quyt nh ca ta n, cng ty T thanh ton cho doanh nghip 20 triu bng tin mt, s cn li doanh nghip x l xa s (bin bn ca Hi ng x l n ca DN vi KH T)

****Thn trng l vic xem xt, cn nhc, phn on cn thit lp cc c tnh k ton trong cc iu kin khng chc chn. Nguyn tc thn trng i hi:a/ Phi lp cc khon d phng nhng khng lp qu ln;b/ Khng nh gi cao hn gi tr ca cc ti sn v cc khon thu nhp;c/ Khng nh gi thp hn gi tr ca cc khon n phi tr v chi ph;d/ Doanh thu v thu nhp ch c ghi nhn khi c bng chng chc chn v kh nng thu c li ch kinh t, cn chi ph phi c ghi nhn khi c bng chng v kh nng pht sinh chi ph.

****Phn cng vic hon thnh c xc nh theo mt trong ba phng php sau, tu thuc vo bn cht ca dch v:(a) nh gi phn cng vic hon thnh;(b) So snh t l (%) gia khi lng cng vic hon thnh vi tng khi lng cng vic phi hon thnh;(c) T l (%) chi ph pht sinh so vi tng chi ph c tnh hon thnh ton b giao dch cung cp dch v.Phn cng vic hon thnh khng ph thuc vo cc khon thanh ton nh k hay cc khon ng trc ca khch hng.

*Dthu tu viec nhan gia cong vat tu hang hoa?Nhan dai ly? Ban tra cham tra gop? Nguoi mua tu choi thanh toan, gui tra lai hang, yeu cau giam gia.DN da viet hoa don va thu tien ban hang nhung cuoi ky chua giao hangTh cho thue tai san**************Trong thoi gian khong phai mua vu, dn co the gia tang loi nhuan bang cach dau tu tai chinh****TT228- i vi n phi thu qu hn thanh ton, mc trch lp d phng nh sau:+ 30% gi tr i vi khon n phi thu qu hn t trn 6 thng n di 1 nm.+ 50% gi tr i vi khon n phi thu qu hn t 1 nm n di 2 nm.+ 70% gi tr i vi khon n phi thu qu hn t 2 nm n di 3 nm.+ 100% gi tr i vi khon n phi thu t 3 nm tr ln.- i vi n phi thu cha n hn thanh ton nhng t chc kinh t lm vo tnh trng ph sn hoc ang lm th tc gii th; ngi n mt tch, b trn, ang b cc c quan php lut truy t, giam gi, xt x hoc ang thi hnh n hoc cht ... th doanh nghip d kin mc tn tht khng thu hi c trch lp d phng. - Sau khi lp d phng cho tng khon n phi thu kh i, doanh nghip tng hp ton b khon d phng cc khon n vo bng k chi tit lm cn c hch ton vo chi ph qun l ca doanh nghip.

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