THUAT NGO' KE lOAN

A

VIET ANH

(VIETNAMESE-ENGLISH GLOSSARY)

Thu~t ngv k6 loan Vi~t-Anh 1081

THUAT NGO'K~ TOAN VI1tT-ANH . .

(VIETNAMESE- ENGLISH GLOSSARY)

Anb btrang l'laog k~ (Sigutficant influence) Iii quySn tham gia cua nha n l~i duqc tra dAn trong m~t kho~n thoi gian nhftt djnh (tr.ll9). Bi ng cllu ai\1 k~ to:lu (Balance Sheet) Het ke tdt ca cac tAi san, nq phai tra va vOn chtl so hOu cua doanh nghi~p vao m~t ngay C\1 the. thuemg Ia cu6i thltng, cu6i quy, cu6i nllm. Bang ciln dOi k! toan nhu mOt tam linh cua mOt th11c the. VI ly do nay n6 con duqc goi Ia Bao cao tinh hlnh tai chinh {Statement of financial position} (tr.l6}. Bi ng phat mioh sang cbi (Patens) duqc chinh phil cap cho nguoi s6' hil'u bAng phat minh sang ch!, duqc dc quyen san xu!t va ban ra cac san ph!lm c6 duqc tit bang ph

1082 THUAT NGV KE TOAN VII!T ANH

BAo do k~t qua klnh doanb hay Bio cao Hli I~ (Income Statemenlf Profit & Loss accounlf Stat ement of financial performance/ Statement o f earnings) trinh bay t6m hrqc cac khoan doanh thu va chi phi cho m{)t kY C\1 th~ nhu thang, quy hay nam. Bao cao k~t q~a kinh doanh con d l!Q'C gQi hi Sao cao h0ti~n tir h~t d9ng kinh doanh, (2) DOng ti~n ttl cac h0

Thu~t ngv ke toan V~t-Anh 1083 B{i ph~n cua m(}t tbgc thE (Component of an entity) cac ho~t d(}ng va cac dong ti~n ma chong cO th~ phan bi~t do.rgc ro rang tir pMn con I~ cua lh\)'C lh~ cho cac ho~t d(}ng va cho ffi\IC dJch bao cao tai chinh (tr.625). B(} ph~n theo khu vgc dja ly (Geographical segment) 13. m(}t bQ p~n c6 th~ phan bi~t dugc cua m9t doanh nghi~p lham gia vao qua trinh san xut ho~c cung d.p san !Pruim. dich Y\1 trong

p~ vi m(}t moi tnr

1084 THU~ T NGU K~ TOAN VI~T - ANH

Cb@nb l~ch vinb vi~n (Permnnent. d ifferences) Ia chenh l~ch giiia IQ'i nhu~n ke toan vii thu nh~p chju thu& pluit sinh hr cac khofm doanh thu, thu nh~p khac, chi phi

Thu~t ngv kfJ toan Vi~t-Anh 1085

Chi phi gian U~p (Indirect cost) la cac khoitn chi phi mit chung duqc ~p hqp v6i nhau, ho~c dtrgc gay ra bai hai hay nhiSu dbi t:uqng chi phi cung nhau nhung chung khong tl"\fC ti~p d~ ll!i nhfrng du vSt C\lthS dbi v6i m6i d:6i tuqng chi phi (tr.863). Chi phi blin bQ"p (Mixed costs) Ia cac khoim chi phi bao gbm c3 hai ySu tA bi~n phi va djnh phi (tr.869) . . Chi phi lai vay (Interest cost) Ia sA tang rrong m{lt ky trong gja trj hi~n l{li ella m{it nghTa V\l tiSn c6ng da xac djnh mil chung phat sinh vi cite khoan ti!n c6ng Ia Ctla mi)t ky gn hon phiti thanh toan (tr.444). Chi phi nguyen li~u tnrc titp (Direct materials) cua mi)t dbi tugng chi phi Ia chi phi nguyen li~u. theo d6 s3 luqng nguyen li~u rna chung c6 th~ dugc xac d jnh ro rang d6i v6i m{lt dbi tuqng chi phi theo m{)t each kinh ~ nM t c6 th~ thvc hi~n dtrqc, g ia duQc tinh theo don gia ella nguyen li~u lr\)c ti~p (tr.863). Chi pill obfin cling t r'!c ti~p (Direct labor cost) cho m{lt dbi tugng chi phi Ia sA luqng lao dqng ma chung c6 th~ phiin bi~t ro rang v6 i d6i rugng chi phi theo mi)t each kinh t~ nh~t c6 thS thvc hi~n du(YC, gja

1086 THU~ T NG(t K~ TOAN VI~T - ANH

Chi phi tbuc tr a trwc (Prepaid r ent) ngll'ai cho thue oM, tai san thuong y~u c!u tni ti~n truO

Thu~t ngv ke toan Vi~ t-Anh 1087 Chli'ng tir ghi sa (Vouchers) Ia cac ch(rng t\r do k~ loan vi~n l~p trong do cac djnh khoan Ng, C6 dugc ghi ro rang cho mi'>i nghi~p V\1 CAc chimg tic ghi s6 tru6c khi grni vao sb nh~l ky phili dugc k~ loan tnr6-ng (hay nguoi uy quy8n) phe duy?t (tr.62). C hung til' gAc (Source documents) Ia chLt'ng t\r c6 mang nhllng m~nh I~ hay hu6-ng ~n d~ khCri xu6-ng m()t giao djch ho~c d~ ghi nh~n th6ng tin v~ giao djch dt! phat sinh (tr.59). Chung til' nh~t ky (J ournal voucher) dimg d6 ghi cac nghi~p V\1 khong lien quan d~n thu

ho~c chi ti~n cua c6ng ty, nhu cac but tom ve khku hao, cac but toan nh4P xuAt kho hang t&n kho ma khong lien quan d~n vi~ thu, chi ti~n, cac but toan v~ chi phi chua tr3 ti~n. cac bUt toan di~u chinh (tr.64). Cbuyin bOa sinh hQc (Biological transformation) bao gbm qua trinh tang truerng, thoai h t\rc; c) Cb phan tTU dai hoan l~i; d) Cb philn IIU aai khac do Di~u 1~ cong ty quy djnh. Cb philn uu dlii phf> bi~n nh~t Ia c6 ph!in tru dai c6 tire. (tr.516). cb phiilu gbi ten Ia c6 phiau c6 ghi ten ngtrai SCr hllu cb phi~u va dtr

1088 THU~T NGCf KE TOAN Vii;T- ANH

Ccr si't iY mroc ngoai (For eign entity) Ia m(it t6 chtrc i:J nui:Jc ngoai, rna cac h(){lt dQng cua n6 Ia rn(lt pMn d(>c l~p dbi v6i doanh nghi~p l~p bao cao (tr.577). Ccr si't phan b& chi phi (Cost-allocation base) Ia rn(lt khoan (rn~,~c) di~u khi~n phi (Cost driver) rna chung dugc sir d1,mg cho vi~c phan bli cac chi phi (tr.887). Ccr slr tinh thu~ thu nb~p cua m~t tlti san hay nq pbai tra (fax base of an asset or liability) h\ gia trj tfnh cho till san h~c DQ" phiti trit cho rn\IC dfch Xa.C djnh thu thu ~p doanh nghi~p (tr.468). Cong C\1 titi cbfnb (Financial i nstrument) Ia bil.t cu mQt hgp d6ng nao rna cbt\ng lam tang m{>t tai san tai chinh cua mQt tti

Thu~t ngv ke toan Vi~t-Anh 1089 D{ll h{ll d6ng di d6ng (General shareholders meeting) Ia cc quan quySn l\IC cao nhdt cl1a cling ty c3 phi\n quyat dinh mi llo{lt d9ng cua cong ty, cac co quan kMc nhtr Hqi dAng qull.n trj, Ban kiSrn soat chi Ia ccr quan duqc (ty quy~n t~rn thai tro ng m9t thai gian {tr.514). Dliu hr dili b~o (non-current or long-term investmen ts) bao gdm ca eli phieu vii trili phi~u rna nha diiu tu hy v

1090 THU,6. T NGlr K~ TOAN vter -ANH

cung clip djch Y\l d6; (c) Xac djnh duqc phfin cong vi~c da hm\n thanh vao ngay l~p bang can dOi ke toan; (d) Chi phi phat sinh cho giao djch va chi phi d~ hm\n thimh giao djch cung clip djch Y\l d6 c6 th do lu

Tllu(Jt ng{} k6 toan Vi~t-Anll 1091

0011 v! bao cao/ Tbvc tbS (Accounting entity) Ia m(il don vj ka loan rieng bi~t h~c m(it ~P doan bao gbm rong ly m~ vA cac cong ly con phAi l~p bao cao tai chinh theo quy djnh ella phap l~t (rr.694). B 011 vj ~o oen ti~n (Cash generating unit) hi nh6m nh6 nMt ella tai san c6 the nh~ d~g

d~ rna qua cbung cite dong tiSn d(ic I~ c6 th~ ~n ~g va do hr

1092 THU~ T NGO K~ TOAN VI~T - ANH

Gia djnh ti~p tyc ho~t di}ng (Going conce rn): Viec ghi chep k! toiln

Thu?t ngfr k~ toan Vi~t-Anh 1093

Gia rbimb tolln bq (Full cost) cua m9t san phfun hi t6ng chi phi cua tdt ca cac y~u t6 chi phi hang t6n kho hay chi phi san xudt toan hQ vii. chi phi khoog silo xudt (tr.864). Gia tltiinh toan bq bay Chi phi toim bl} (Full cos t) Ia ~t ca cac ogu6n h,rc dugc sir d11ng cho mQt d6i tugng chi phi. Chi phi toAn bQ cua m(>t d6i tugng chi phi lit t6ng cua chi phi tqrc titip cbo n6 vii. mQt pluln hgp ly cua cite chi phi gian ti~p du(Yc phan b6 hay sfr d1,mg {tr.863). Gia t rj c6 thS thu hlii {Recoverable amount) Ia gia tri uoc tinh thu duqc trong tuong lai tir

vi~c sfr d\lng til.i san, bao gbm cit gia tri thanb ly ella chung (tr.345). Gil\ trj c6 thS thlfC bif n {Realisab le value) Ia s1J tian bo~c cac khoan Iuo ng duong tian ma

hi~n t(li chUng c6 the c6 duqc bAng vi~c blin mQt til.i silo trong v* tbanh ly gQn gang {tr. \ 67). Gia trj ron l9i cua t.:ii s:\ n cbo time (Residual value) (bay gia tri thanh ly) Ia giA tri we tinl1 o thbi diSm khm d!u thue tai silo rna ben cho !hue d11 tinh sa thu duqc tir tai san cho thue vao hie k.it tht.ic hgp dbng cho tbue (tr.450). Ghl trj con lfi cua tlli san tbua d ii'Q'C ct:im bao {Guaranteed r esidual value) : a) E>bi v6i ben thue Ia phAn gill tri oon l~i cua tai san thuc duQ'c ben thue h~c ban lien quan v6i ben thue dam bao thanh roan cho ben cho thue (Gia tri dam bao Ia s6 tiSn ben thue phai tril cao nh!t trong blit clr truO'ng hQ'P nao). b) E>6i v6i ben cho thue hi phAn gia tri oon l~i cua tai san thue dLrqc ban thuc h~c ben thu ba c6 khll nang tai cltlnh khong licn quan v6i b!n cho thue, dam bao thanh toan (tr.450). Ghl t rj con lqi cua tili san t.huc k.h6ng itii'Q'C d ilm bao {Unguaranteed residual va lue) hi phAn gia tri con lfi cua tai.san t.hue duqc xac dinh b6i ben cho thue kMng duQ'C ben thue ho~c *li~q~*~~~~to~~~~~t*li~~~~*~ thue, dam bao thanh to:ln (tr.450). Gin t r j dSn b~n (Maturity value) Ia t6ng s3 tiSn g6c vill3i suAt d~n h,n vAo ngay d~n h~n cua thuong phieu (tr.274). Gla trj gh l si>J Gia tr j sa silcl1 {C'arrylng amount) Iii s6 tin mil tili san duQ'C ghi nh~n tren bang can d6i ka toan sau khi dl tnr di cic khoan k.h~u hao liiy k8 va 16 giam gia trj ct.ia n6 {tr.381). Gla t r! gac ( Principal) Ia s3 tien cho vay cua nguai th\1 huang va nguoi vay tiSn {nguai 13p thuong phiau) (rr.274). Gia trj .hi~n ~I cua m()t nghta vy ti~n ci>ng d:l xac djnh (T.he present value or a defined benefit obligation) Iii gia tri hi~n t(li, khong trlr bAt clr mQt tai san k ho:Q.ch, cua cac k.hoim thanh roan tuong lai duQ'c yeu du

1094 THU,&. T NGO K~ TOAN VI~T ANH

Gia trj ph~ ll~u cua cac khoiin Eli! kbOng binb thuirng (Scrap value of abnormal gain) Ia d\tQ'c ghi tang cac khoan lru cua n6, trong tili khoan llli khong binh thui:mg (tr.956}.

Gia tri ph li~u cua cac khoan lA blob t h11irng (Scrap value of normal loss) Ia duqc trir ra khoi chi phi cua nguyen li~u (theo yeu du cua VAS 02 vii lAS 02} (tr.956). Gia trj phi li~u cila cac khoio 1& khong blob thuirng (Scrap value of abnormal loss) Ia duqc ghi gjam cac khoan 16 cua no, 1rong tai khoan 13 khong binh thui:mg (tr.956). Gia trj thanh ly (Residual value) Ia gia trj u6c tinh thu duq-c khi h~t tboi gian sir dvng biiu ich cila tlli san, sau khi trir ()chi phi thanh lyu6c tinh (tr.345). Gia trj thanb toan (Settlement value) m~l sv u6c tinh hi~n ~i cila m()t gja trj chi~t kh!u

hi~n t

Thu~t ngv ke loan Vi~I-Anh 1095 hang kinh doanh chinh rieng bi~t ho(ic mt khu vvc kinh doanh theo dja ly; (b) U mt b(l pMn ctia m(lt kS ho;~ch ph6i bqp rieng r~ dS thanh ly m()t day cbuy~n kinh doanb chinh rieng bi~t ho~c m(lt khu Vl!C ho

1096 THU,O. T NGO KE TOAN VI~T - ANH

c) N~u 2 ben tho a thu(in mQt hqp dbng m6i v~ thue chinh tai san d6 h~c tai san tucmg tu; d) Ben thue thanh to{m them m9t khoim tien ngay ~i thai di~m khcri diiu thue tai san (tr.449). Hq-p aling xay d1,rog (A construction contract) Ia hgp dling b~ng van ban v~ vi~c xay d~g mQt tai san ho~C tb hgp ca.c tai silo CO lien quan C~\ ch(\ hay ph\l thUQC [~n nhau V~ m~t fhi~t

k~. cOng ngh, cMc nang ho~c cac nl\lC dich sir d\lng co bim cua ch1lng (tr.327). IIQ'p t1Bng x!ly dt.fllg vO'i cbi phi ph\f th~m (A cost plus contract) Ia hgp dbng x.iiY d\lllg trong d6 nha thdu dugc hoan L;1i cac chi phi thuc t~ dugc phep thanh toan, c()ng th!m mQt khoim duqc tinh biing ty I~ ph:!n tram (%) tr~n nhfrng chi phi nay ho~c duqc tinh them mQt khoan phi c6 d jnh (tr.327). Hqp dAng xily d\)'ng v6i ghi c6 djnh (A fixed price con tract) hi hw ng dugc X

Thuijt ngCr klt loan Vi~t-Anh 1097

K~ ho(lch ti~n c

1098 THU~T NGG KE TOAN VI~T- ANH

KhAu bao tai sao v6 blob (Amortization) Ia vi~c phlin 1>6 c6 h~ thbng gia tri pluii I

Thu~t ngff k!J loan Vi~t-Anh 1099

Kboan thanh toan ti~n tb ue tAl tlliEu (Minimum lease payment): a) DAI v

1100 THU~T NGCI K TOAN VI~T- ANH

Kinh doanb (Business) Ia vi~c thvc hi~n lien 1\IC, mQt stJ ho~c !At ca cac c6ng dOn~ hcrn g0 i Ia ky ~ thong tiSm nang bj pha loang; (2) Cac khoan c6 tuc tren cac c6 phi~u phi> thong tiSm nang rna chling dugc trir ra d~ tinh EPS co bim; (3) Blit cfr cac khoirn thay dOi trong thu nh~p va chi phi ma nola k~t cua vi~c

chu~n dOi cita cac cb phi~u ph6 thong ti!m nang (tr.656). Lai &Qp (Gross profit) Ia s6 ti~n doanh thu trir di gia vbn bimg ban (tr. 102). U i hay lqi nhu~n (Profit) Ia gia tri con ll!i sau khi lfty tbu n~p (income) trir di cac khoan chi phi (bao gam ca cac khoiln di~u chirth da bao toao vbn). TAt ca s6 ti~n vugt qua s6 dugc yeu ciu d! bao toan vim vao thai di~m diiu ky Ia lai (tr.l85). Lii kh6ng binh tbu-iYng (Abnormal gain) Ia khoan lai khi th\lC t~ hao llwt it bon dinh muc. n61\lo nen m9t khoan chi phi"~" tfrc lai (tr.957). Liii I~ th6og ke bao bi~nt (Actua rial gains aud losses) bao gAm: (a) Cac khoan dieu chinh qua k.hfr (cAc ilnh huang cua cac khoan chenh l~ch gifra cac gia djnh thling ke bao bi~m vit cac thvc t! dll xay ra); v:i (b) Cac ilnh huemg cua nhilng thay dbi trong cac gia d jnh thang ke bAo hi~m (tr.445). , L ili suAt bien di vay (Lessee's incremental bor rowing rate or interest) I~ l~i suAt rna ben thue s! phai tra cho m9t hgp d6ng thue tai chirth tucrng t\1' h~c Ia lil.i suAt ~~ thai diem khoi ~~~ thue tai san rna ben thue se phai tril de vay m~t khoan cAn thit cbo vi~c mua tai san vOi m~t thai h\ln va veri m{lt dam bito tucrng t\1' (tr.451 ). Llli sui t ngAm dlnb trong bqp d ilng thue (Interest rate implicit in th e lease) Ia ty I~ chi~t khAu l{li thai diam kMi dBu thu~ tai san, de tinh gia tri hi~n t~i cua khoan thanh toAn tiSn thue

K~ TOAN TAt CHINH

Thu~t ngv ke toan Vi~t-Anh 1101 tAi thiSu va gia tri hi~n ~ cua gia tri oon l~i kMng dugc dam bao c:t~ cho ~ng cua chllng dllng bAng gia trj hwly ella tai san t:hue (tr.451). LiU vay (Interest) Ia liii cila ngtrui cho vay tren s6 ti~n cho vay g6c va Ia chi phi d&i v6i nguQ-i d i vay cho s6 tian vay g6c (tr.274).

Li~n doaob (J oint venture) Ia tlh6a th~n bAng hQll dang (contractual agreement) cua hai ho~c nhi!u ben de cling th11c hi~n ho~t dl)ng kinh te, mil ho~t dl)ng nay

1102 THU,l.T NGCf KE TOAN VI~T- ANH

Ngiin sacb (Budget) Ia mi,\t bi,\ m~c ticu doanb tim, chi phf, lgi nl1u~n va cac ke ho~ch chi ti~t d~ d~t dl.I

Thu~t ngCi' k loan Vi~ t-Anh 1103

th\l'c, dang tin c~y c\aa cac bao cao tai chinh. Va do v~y vi~c ghi chep k~ t6an luon du(Jc yeu

1104 THU,h.T NGO K~ TOAN VI~ - ANH

Nq dill h\111 (Non-current liabilities) Iii tli.t ca cac khoan nQ phili trA kMc ngoai nq pMi tril ngAn lw.n (tr.l82). Nf)' pblli tni (A liability) Ill nghia v11nQ hi~n tl).i ella doanh nghiep phat :sinh tit cac S\1 ki~n dli qua va vi~c thanh toan khoan ph;li tril nay d!n den S\1' giam SUI vt !qi ich kinh ta clia doanh nghiep (tr. 594). Nv pbili tni bo} ph~n (Segment liabilities) 1:1 cac kho:l.n nq trong kinh doanh ella b9 ph~n (h.rqc tlnh lf\I'C tiep hol[c ph!\n bb vao bQ ph~n d6 (tr.631). Nv pbili tn\ ngAn hn (Current liabilities): Mot khoan nq pMi tri1 duqc x!p vao lo~i ll9' ngQn h~n . khi khoil.n llQ' nay: (a} E>uqc d\1' ki~n thanh toan trong mot chu ky kinh doanh binh thuong clia doanh nghi~p; ho~c (b) E>uqc thanh toan trong vong 12 thang ke t\r ngay clia bang

c~n d6i ke toiln (tr. l82). NQ' ti~m tilng (A contingent liability) hi (a) Nglifa VII nq c6 kM nAng pMt sinh t\r cac S\1' ki~n da xay ra va S\1 tOn l~i Cua nghia V\1 nq nays! chi dU'Q'C xac nb~n bOi kbil nllng hay xay ra hO~C khling hay xay ra cua mot ho~C nhiEu S\1' kien kb6ng chac chin trong tuang Jai mil doanh nghiep khOng kiem soat duqc; ho~c (b) Nghia vv nq hi4n toi phat sinh ni! cac S\1 kien dli xay ra nhtmg chua duqc ghi nh~n vi: ( i) !

Thu~t ng{) k~ toan Vi~t-Anh 1105

Pbdn tr~m hoil n thllnh v~ chi phi cb~ biSn (nhan c6ng lrlfC liSp vii chi phi slin xudt chung) hi thoi gian san xuAt cfin thiBt theo djnh mire cho d~n cOng do(ln d6 chia cho t6ng s6 thai gian de san xudt ra I san phftm d6 horm chinh (tr.960). Ph f1t hilnh quy~n mua (Right Issue) Ia vi~c phllt hanh quy!n mua cO phieu moi cho cac c6 dOng hin hOtt voi gia thdp hem gia thj tnrong hi~n thoi (tr.653). PhG li~u (scr ap) 111 cue nguyen lieu b6 di nhLmg c6 gia trj c6 th~ ban duqc (tT.956).

Phi~u chi/ Clu'rng tir chi {Dislbursement voucher) dung d6 ghi chep cite nghi~p v~ c6 li~n quan den vi~c chi ti6n ra kh6i c.Sng ty (tr.63). l'biSu h~n tra (Promissory note) hi m~l giAy con ng h~n tra mqt s6 tiSn nhdt djnh vao ml)t ngay nhftt djnl1 trong tu011g lai (tr.273).

Phi~u thu/ C hung tir thu (Receipt voucher) dung d~ ghi chep, djnh khoan cac giao djch kinh t~ c6 l i~n quan d~n viec thu ti.!n vito doanh nghip (tr.63). Pborcrng phap blnh qu ftn gia quyen cun gia thaoh tbco qua t rioh (Weighted average process costing method) Ia me>t phuong philp gia thilnh theo qua trlnh mit n6 c{lng cac chi phi cila {I) tdt ca cac C.Sng vi~c da liun trong ky hi~n t{li va (2) cac cOng vi~ da lam trong cac ky truoc nim trong san phm do dang d/iu ky, vn chia cho sA luc;mg san ph1im tu011g du011g etta cac C.Sng vi~ da lam cho d~n ngay bao cao (tr.965). Phu-crng phap borc\'c xu6ng (Step-down method) h\ phucmg philp ghi nh(\n vi~ m(lt trung tarn di~~~~~~~~~di~~~~~~~~~~. kinh doanh. ThOng thubng ghi 1th(\n vi~c phan b6 b~t d/iu tir trung tam 16n nhAt cung cAp cho cite trung tiim djch V\1 nh6 h011 v8 ti~n (tr.893 ). Pborcrng ph:\p cao - thp (Higlt-low method) Phmmg phap nay doi hOi cac chi phi phat sinh phcii c:luqc quan sat ca mtic dO cao nhAt va thdp nhAt cua ho~t dong trong ph11m vi phu ho-p. Chenh l~ch cua chi pbf cua hai qrc duqc chia cho cac biBn d~ng 6 hai C\fC d~ xac d jnh bi~n phi trong d6 (rr.874). Pborcrng phap lloriYng b/)i quy blnh phucrog be nbt (Least-squares r egression method or regression analysis) la sir dvng c!Jc con sb thbng ke d~ l

1106 THUAr NGO' K~ roAN VI~T -ANH

ABC ~P crung vao cac chi phi c:Qng d6n trong cac ho~l dong chinh, trong khi d6 ~ chbng truyn th6ng l~p trung vao vi~c cqng d6n cac chi phi lrong cac don vj cua t6 ch(rc nhu cac phong ban, phan xucmg (tr.897). . . Phuung phap phan b8 trt}'C ti~p (Direct method) Ia phuong phap b

Thu~t ngv ke toon v~t-Anh 1107 sa cai chung (Gener al ledger) Ia tit ca cac tai khoan dung cho ml)t tO chuc, ghi chep S\f bi~n dl)ng ctia timg tai khoan hi oo siJ quan trQng de l~p cac bao Clio tai chinh. (tr.59). sA du- tai khoan (Account balance) hi chcnh I~ch gifra tOng sa ghi Nq vii tbng sA ghi Oi ctia ml)t tiii khoan (tr.50). sf, nh~i ky chung (General journal) Ia sa dung d~ ghi chep va ki~m soal cac nghi~p V\1 kinh

t~ phat sinh then trlnh 1\f thc'ri gian (tr.58). So sanh lir.h sir (Histor ical) Ia so sanh ml)t dan vi vai chinh no trong qua khu d~ tMy duqc xu huirng (trend) phat triSn ctia n6 (tr.812). So s:inb v&i ben ngoai (External) Ia so s3nh dan vi voi cac dan vj khac ho~ vc'ri t.Y sttit trung binh cila nganh (tr.812). sa tiin c6 tb~ thu hOi (Recoverable amount) Ia sa cao han ctia gia tri h

1108 T HU.&_ T NGCI' KE TOAN VI~T - ANH

Tili san (Asset) Ia mot ngubn h,rc do do-n vi ki~m soat nhu la mot kSt qua cua cac su ki~n qua khir vii tu d6 c6 th~ thu duqc lqi ich kinh tS trong tltong lai (tr.l62). Tai san eel djnh hifu hinh (Property, plant and equipment) Ia nhihlg tili san c6 hinh thai

v~t chAt do doanh nghi~p niun giu de st'r d11ng cho hoq.t dQng san xu~t. kinh doanh phu hc;rp voi ti!u chudn ghi nh~n TSCD hii'u hinh (tr.345). Tili sao eel djnh vo hinh (Intangible assets) Ia tili san khong c6 hinh tnru v~t cMt khilc ho-n Ia cae to giAy, nhung n6 tl).o cho doanh nghi~p c6 quyn d~c bi~t d~ ti~n h:l.nh hol).t d0ng kinh doanh vi d11 nhu cac bng phat minh, sang ch~. bim quysn, nhan hi~u thm;mg m~i. ~c quyan khai thltc, quySn thu! nha, l

ThuJt ngCI kit toan Vi~ t-Anh

Tili san sinh v~t (Biological asset) Ia rnQI d(ing v(it si>ng hay cay trbng con sbng (tr.297). T:\i sAn thufio (Net assets) Ia gilltr! cua t6ng tai san tru () llQ' phai tnl (tr.768).

1109

Till san thu@ thu nh~p hoan l~i (Deferred tax asset) Ia thua thu nh~p doanh nghip se dugc hoan l~i trong tucmg lai tinh tren cac kholm (a) Chenh 1ech t\lm thoi dugc kMu trir; (b) Gia trj dugc khdu tru chuyen sang cite nam sau cila cac khoan 10 tinh thua chU'a su dvng; va (c) Gia tri dugc khdu tr1r chuyen sang cac n!im sau cila cac khoan IIU dai thuS chua sir d\lfl& (tr.467). Hi san tiem Hmg (A tontlngen t asset) Ia tai s

1110 THU.A,T NGCI K~ TOAN VIeT- ANH

Thlri gian str d\tng bil'u ich cua t ill siin thu~ (Useful life) Ia khoang thai gian sir d\m& kinh t~ con l~i ctia tai siin thu! k~ tii thai di~m biit ddu thue, khong gioi h~n theo thai h,m hqp dbng thue (tr.450). Thlri glan sli- dt.mg kinh t~ (Ec:onomlc life) Ia khoilng thai gian rna tai san dugc uac tfnh sir d\lng mi)t each hCru ich ho~c s6 lugng san phdm hay don 'vj Iuong duong c6 thS thu dugc ttr tai san cho thue do m9t ho~c nhi8u nguai sir d\108 tai san (tr.450). ThiYi h~o thu@ tai siin (Lease term) Ia khoang thai gian ctia hgp dBng thue tai san khong huy ngang c9ng vai kboang thai gian ben thue d\rgc gia h~n thue tai san da ghi trong hgp dang, phai tra them ho~c khong phai tra tham chi ph[ neu quy8n gia h~n nay x:\c djnh dugc lU'i ich kinh t~ d\rc;>'C tang len trong ky k~ toitn duai hinh thirc cua cac dong tien vito, ho~c tang cite tai san hay giam cac khoim ng phai tni mil chUng dfin d~n viec tang v6n chu sa ho-u, h

Thu~l ngCr k6 to8n Vi~ t-Anh 1111

Thu~ til i siin (Lease} Ia S\l thoa thu~n gina ben cho thue va ben thue vS vi~c ben cho thue chuyan quySn su d11ng tai san cho ben th utl trong m9t khoimg thoi gian nhAt djnh de du

1112 THUAf NGO" K~ TOAN VI~T - ANH

Tl~n cllng oblln vleo (Employee benefits) h\ tf.t ca cac hlnh th(rc d11e;rc xem Ia kho1\n doanh nghi~p phai trade dbi ldy djch V\J cua cac nhan vi~n (tr.438). Ti~n cllng ohiln vi@n d il l h~n kbac (Other long-term employee benefits) Ia cac khoan ti~n cling nhan viSn (khac hO'n Ia cac khoan tiSn cong sau khi nghi vi~c. oac khoan ti~n cling ket thuc hQ'P d6ng lao d~ng va cac kholm tien cong dtrQ'C bit dftp b6i vOn chti so hilu) mil chung kMng phai tra toAn b~ trong v6ng mull'i hai thAng sau khi k\lt thiac ky rna cac nhfin vien cung cp cac djch \f\l lilln quan (tr.443).

Ti~o cllng nb ft n vlen phili tra n gfin b;,ro (Short-term employee benefits) Ia cac khoan tiAn cling cua nhAn vien .(khllng phai Ia cac kho!ln tien khi ket thuc hQ'P d6ng lao d~ng va cac khoan ti&n c6ng duqc tria duoi d~ng vAn chU so hOu) rna chung phili tria t.oan b~ trong v6ng 12 thllng sau khi kat thUc ky rna trong do cac nhan vi en cung cdp cac djch v'll li8n quao (ir.438).

Tl~n cllng trii snu khi nghi vii!c (Post-employment bcnctlts) Ia cl\c kholm tiAn cong n.han vi8n (khong phlli Ia ti~n c6ng khi k8t thl\c hQ'P dOng vil cac ti~n cling tria bi ng vOn chu so hil'u) lA cac khoan ti8n cong phlli tra sau khi nMn vi~n ho~n thanh qua trinh lam vi~c cho doanh nghi~p (tr.443). Tl~n thu l\ c.O tbA ph6t sinh them (Contingent r ent) Ia mot phan CLaa khoan thanh toan ti~n thue, nhung khong cO djnh va duqc xac djnh d\fa tr!n m~t yeu t& nao d6 ngolli y!u tO thai gian, vf d1,1 phAn trnm (%) tren doanh thu, sA luqng sir d1,1ng, chi s6 gia, liii su&t thi tru6ng (tr.451 ).

Ti~n tril cho nha.n vlen (Vested employee benefits) 1!\ cac kho!\n tiSn cong phAi tril cho nhan vien mil. chUng khong cAn c6 dibu ki~n cho vi~c tuy~n d1,1ng trong tll'O'ng lai (tr.444). Tip ti}C ho~ t di)ng (Going concern): Th\fC th~ (entity) hay dO'O vj thu~g duqc xem xet nhii Ia dang tiep t1,1c ho~t d(lng, do Ia n6 tiep t\IC ho~t dong cho m~t nrcmg lai c6 th~ d\f doan dtrqc. N6 duqc gill djnh ring th\fc th~ se khong c6 y djnh ho~c ~n thi~t phai giai the ho(ic bj d t giam l&n quy mli cua n6 (tr. l 59). Tieu chuiin h.rn chqo cac ham chi pbf (Criteria for choosing functions): f)@ d~t dugc S\f chfnh xac va hll'u ich cua cac ham chi phi, chung ta cdn ilp d1,1ng hai nguyen ~c Ia hQ'P ly (Plausibility) va dang tin ~y (Reliability) (tr.870). Tfnh dang tin c~y (R eliability). Thong tin c6 d~c tinh dang tin c~y khi no khong co nhilng 16i 16n va khong bj thien vi va c6 th~ ttay thui)c vao nh\i'ng nguoi su d 1,1ng d~ trlnh bay mi)t each trung th \I'C rna chung CO y ngbia ni)i dung cfrn trinh bay ho~c c6 the dtrQ'C ky vQng trinh bay mi)t each hQ'P IY(tr.\59). Tfob kbllng bi~n thvc (Impracticable): Mlit yeu ~~~ dtrQ'c coi Ia khong hi~n th1,1c khi doanh

nghi~p khong the ap d1,1ng duqc yeu c~u do sau rdt nhibu n6 l\fc, cO gAng. Vi~c lip dvng h6i t6 dBi v6i cac thay obi trong chfnh sach k~ toan ho(ic th\fc hi~n dieu chlnh hBi t6 nham sua chi'ra cac sai s6t cua ky truoc Ia kMng hi~n th\fC n~u: (a) Anh lwong cua vi~c ap dl,lng h6i tO va dieu chinh hBi t6 Ia khong th~ x!ic djnh dugc; (b) Vi~c ap d1,mg hBi t6 va dieu chinh bbi t6 d6i h6i phAi d~t gia thi~t vt y djnh cua ban giam dbc trong thoi ky d6; (c) Vi~c ap d1,1ng hAi t6 va

di~u chinh hAi t6 doi h6i m0tu6c tinh dang k~ va khong phfm biet duqc cac th6ng tin sau day v(ri cac thOng tin k.h

Thu~t ng[J' ke toan Vict-Anh 1113 - Cung dp bing ch(rng ct1a hoan cimh l{li ngay mil cilc khoan ml,lc nay

1114 THU~ T NGV KE TOAN Vl~T - ANH

TY I~ liii gi}p (Gross profit margi n) Ty suit miy do luang pb!n triim cita m3i dAng doanh thu ban hang con 1~ sau khi cong ty d:li tra cho gia vAn h:ing b:in (1r.826). TY It Iii kinh doanh (Operating profit margin) tY suit nay do luang phAn tram cua m3i . dAng doanh thu ban hang con l~i sau khi dl uir di gia vAn hang ban vii cac chi phi kinh doanh khac hon lA tbue va chi phi l.i vay, ciJ ttic uu dili (tr.826). Ty I~ Iii rong (Nel profil margin) Ty I~ I~ ro!lg K~ TOAN TAl CHiNH

1115

Tili lieu tbam khiio .

\ . H~ thOng ch~ dQ k~ toim Vi~t Nam, BQ Tai chinh 2008 (4 t~p) 2. H~ thOng cac chuiln mvc k~ toim VietNam, B9 Tai chinh 2008. 3. K~ tolln t.ili chinh, quan trj, gia thllnh cua Tr5n Xuan Nam, NXB Th6ng ke 4. International Accounting Standards 2007 (lnternational accounting Snandards Board) 5. US GAAP 2007 6. Financial Accounting, 5'h Edidion. Published by Pearson- Prentice Hall. Authors:

Horngren, Harrison, Bamber, Best, Fra.ser, Willett

7. Introduction to Financial Accounting, Eighth edition ofPrentice HaiL Authors: Horngren, Sundem & EUiott.

8. Essential of Accounting, 4"' edition, of Robert N. Anthony-Hard Business School.

9. Accounting Principles, 6'h edition of Robert N. Anthony & James. Reece I 0. Accounting-Prentice Hall International Editions, Author: Homgren & Harrison II. ACCA-Paper F3: Financial Accounting (International) 2009 12. ACCA-Paper P2: Corporate reporting (International) 2009 13. ACCA- Paper 2.5: Financial Reporting (International) 2004 14. ACCA-Paper F2: Management accounting 2009

15. Cost management -Me GrawHill-lntemational Edition of Blocher, Chen, Lin

Trt.n Xu~n Nam -MBA Upcoming SlideShare

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