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FINANCE MINISTRY
Number: 200 /2014/TT-BTC
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THE SOCIALIST REPUBLIC OF VIETNAM.
Independence-Freedom-Happiness
Hanoi, December 22, 2014
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IT ' S SMART
Business Accounting Mode Guidelines p
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Law Law School on 17 June 2003;
Base of Protocol 129 /2004/NE- CP on 31 May 2004 of the Government defined the details and guidelines for some of the provisions of the Law of Accountability in Business Activity;
Base of Protocol 215 /2013/ND-CP December 13, 2013 of the Government stipulated the functions, duties, powers, and organizational structure of the Ministry of Finance;
On the recommendation of the Chief Accounting and Audit.
The Minister of Finance issued an investment in the direction of the Enterprise Accounting.
GENERAL REGULATION
This information guides the applicable accounting for businesses of all sectors, every economic component. Small and medium enterprises are implementing accounting by the Accounting Mode that applies to the small and medium-valued business of this Smart to the accounting of its business characteristics and management requirements.
This information instructs the accounting of accounting, setting and presenting the Financial Reporting, which does not apply to the identification of a business tax obligation to the state budget.
What? 3. The currency unit in accounting
"The currency in accounting" is the Vietnam Co-Vietnam (national symbol as "e"; the international sign is "VND") used to record accounting, establish and present the financial reporting of the business. The case of a major accounting unit, the foreign currency, meets the standards specified in Article 4 of which is selected for a currency as a currency unit for accounting records.
What? 4. Money unit selection in accounting
1. Enterprise has a record-based business, spending mainly foreign currency based on the provisions of the Accounting Law, for consideration, the decision to choose the currency unit in accounting and is responsible for that decision before the law. When the option of currency units in accounting, the business must inform the tax authority directly.
2. The currency unit in accounting is the currency unit:
a) Used primarily in the sales transactions, which provide the service of the unit, which has a major influence on the sales price and provision of the service and is usually the currency unit used to list the sale price and be paid; and
b) Used primarily in the purchase of goods, services, which have a large effect on the cost of employees, raw materials, and other costs of production, and other business, usually the currency unit used to pay for those costs.
3. The following factors are also reviewed and provide evidence of the currency unit in the unit ' s accounting:
a) The currency unit is used to mobilize financial resources (such as stock releases, bonds); and so on.
b) The currency unit is regularly obtained from business activities and is reintegrated.
4. The currency unit in accounting reflects transactions, events, conditions related to the operation of the unit. After determining the monetary unit in accounting, the unit is not changed unless there is a significant change in the transactions, events, and conditions.
What? 5. Translate Financial Reporting by currency in accounting is foreign currency to Vietnam ' s Vietnam.
1. The business using foreign currency as currency in accounting is simultaneously with the establishment of Financial Reporting by monetary unit in accounting (foreign currency) to convert Financial Reporting to Vietnam upon publication and filing Financial Reporting to Vietnam. The State Administration.
2. The principle of the conversion of the Financial Reporting by currency accounting currency is foreign currency to the Vietnamese, which presents the comparison made by regulation at Chapter III.
3. When the transformation of the Financial Reporting Statement is made in foreign currency to the Vietnam Co, the business must present it well on the Doctrine of Financial Reporting the effects (if any) for the Financial Reporting due to the conversion of Financial Reporting from the foreign currency. To the Vietnamese.
What? 6. Audit of Financial Reporting in the case of using a currency unit in accounting is foreign currency.
The financial report is legal to publish public and file authorities in Vietnam as the Financial Reporting presented in Vietnam and must be audits.
What? 7. Change the currency unit in accounting
When there is a major change in management and business operations leading to the currency used in economic transactions no longer satisfied the standards set out at paragraph 2, 3 Article 4 This is changed to the monetary unit in accounting. The change from one currency to this accounting note to another monetary unit of accounting was made only at the start of the new accounting year. The business must inform the tax authority directly about changing the currency in the slowest accounting unit after 10 days of work since the end of the accounting date.
What? 8. The rights and responsibilities of the business to the organization of accounting in the subordinated units do not have a subordinate accounting kernel (called a subunit of the accounting unit).
1. The business is responsible for organizing the accounting apparatus and the distribution of accounting in the unit of accounting units that are in accordance with the active characteristics, the requirements of its management and not contrary to the rule of law.
2. The business decides the accounting at the unit of the dependent accounting unit that organizes its own accounting apparatus for:
a) The recording of business capital is granted to the business: The business determines the unit of accounting depends on the creditor's debt or equity;
b) For transactions buying, selling, moving products, goods, internal services: Revenue, capital prices are only recorded separately at each accounting unit depends if the turnover of products, goods, services between internal sutures on the nature of the generated nature value added in products, goods, services. The recording of revenue from internal transactions to present on the Financial Reporting of Units does not depend on the form of evidence from accounting (invoice or internal turnover);
c) The allocation of accounting at the unit of the accounting depends: Depending on the centralized or distributed accounting organization, the business can deliver the dependent accounting unit of the reflection to the undistributed tax return or reflect only the revenue, cost.
What? 9. Register of Accounting Mode
1. For the accounting account system
a) Enterprise based on the accounting account system of the Enterprise Accounting Department accompanied by this Smart to use and detail the accounting account system in accordance with the production characteristics, business, the management requirements of each sector and each of the business. unit, but must be consistent with the content, texture, and accounting method of the corresponding aggregate accounts.
b) The business case needs to add a level 1 account, level 2 or revision of a level 1 account, level 2 on the name, symbol, content, and accounting method of accounting for the economic development of the Finance Ministry must be approved by the Ministry of Finance prior to Do it.
c) The business may open up to second-level accounts and third-level accounts for unregulated accounts of second-grade account, third-grade account at the portfolio of the business accounting account system specified at the 1-S index to serve. ask for the management of the business without having to offer the Finance Ministry approved.
2. For Financial Reporting
a) Business base base and content of the indicators of Financial Reporting at the Annex 2 This Information to detail the (available) targets of the Financial Reporting System in accordance with the production characteristics, business, requirements of each industry. And every single one.
b) The business case needs a new addition or revision of the template, the name and contents of the indicators of the Financial Reporting must be approved by the Ministry of Finance prior to the implementation.
3. For word and accounting books
a) The certificates from accounting are in the type of instruction (not required), the business may choose to apply in accordance with the issued form issued by this Annex 3, or be self-designed in accordance with the operational characteristics and management requirements of the unit but must ensure the provisions of the provisions of the Accounting Law and the revised, complementary, alternative documents.
b) All of the accounting templates (including the Book types, the Diary books) are not required. The business can apply a guide to the instructions in this Fourth of the Notice or supplement, edit the template icon, the accounting card in accordance with the activity feature and the management requirements but must ensure the full, clear, easy, test information presentation, and the Control.
What? 10. The accounting regime applies to foreign contractors.
1. The foreign contractor has a permanent basis or residence in Vietnam that the permanent facility or residence is not the independent unit as the legal entity carrying out the accounting regime in Vietnam as follows:
a) The contractors have a special application under the Accounting Mode issued by the Ministry of Finance separately for the contractor;
b) The contractors who have no accounting regime issued by the Ministry of Finance are chosen to fully apply the Vietnam Business Accounting Mode or to operate some of the content of the Vietnam Business Accounting Mode in accordance with the active characteristics, the requirement said. My manager.
c) The choice of selecting a full application of the Vietnam Business Accounting must be consistent with both accounting years.
d) The contractor must inform the tax authority on the applicable Accounting Mode not to be more than 90 days from the time of the official start of operations in Vietnam. When changing the format applies to the Accounting Mode, the contractor must inform the tax authority not to slow down more than 15 days of work since the date of change.
2. The foreign contractor must plan the details according to each Contracting Contract (each Receiving Bids), each transaction as the basis for contract decision and tax decision.
3. The case for foreign contractors to fully implement the Vietnam Business Accounting regime but with additional needs, amendments must be registered pursuant to Article 9 of this and only be done when it is accepted by the Ministry of Finance's written approval. Within 15 working days from the date of receiving enough records, the Ministry of Finance is responsible for responding in writing to the foreign contractor on the registration of the revised content, the addition of the Accounting Mode.
ACCOUNTING ACCOUNT
What? 11. Money Accounting Principles
1. The accounting must open a continuous daily logging accounting by the sequence of the revenues, limbs, exports, currency, currency, and the amount of funds that exist and each account in the Bank at all times to the convenience of the test, the reference.
2. Other businesses and individual bets, deposit at the business are managed and accounted for as the money of the business.
3. In the fall, the bill must have a coupon, a coupon, and has enough signatures in accordance with the provisions of the accounting regime.
4. The accountant must keep track of the money details according to the currency. When a foreign exchange is delivered, the accountant must make foreign currency changes to the Vietnamese in principle:
-To the debt of money accounts that apply the actual transaction rates;
-There are money accounts that apply the average rate of credit.
5. At the time of the Financial Reporting by the rule of law, the business had to reassess the foreign currency and gold currency by the actual exchange rate.
1. Accounting Principles
a) This account is used to reflect the image of the collection, the genus, which exists at the corporate fund including: Vietnam Money, foreign currency, and gold currency. Just reflecting on the TK 111 "Cash" amount, foreign currency, real currency gold, export, equity. For the proceeds to be transferred immediately to the Bank (not through the business ' s cash fund), it is not logged on to the "Cash" TK 111 "Cash" debt that is on the side of the TK 113 "Money is moving".
b) Other businesses owned by other business and individual bets, deposit at the business are managed and accounted for as the corporate assets of the business.
c) When entering in, the cash fund must have a coupon, a coupon, and there are enough signatures of the recipient, the delivery person, who has the authority to enter, export the funds according to the provisions of the accounting regime. Some special cases must have an entry order, an attachment fund.
d) A cash fund accounting must be responsible for the opening of a cash fund accounting, continuous daily logging on the sequence of revenues, limbs, exports, cash funds, foreign currency, and calculation of the number of funds at all times.
The Treasurer is responsible for managing and entering, raising cash funds. The day the treasurer must check the actual cash fund number, which shows the amount of cash fund figures and cash accounting books. If there is a difference, the accounting and the treasurer must check again to determine the cause and petition for the arbiter.
e) When there is a foreign exchange of foreign currency transactions, the accounting must make foreign currency changes to the Vietnamese in principle:
-The 1112 TK debt applies the actual exchange rate. Private currency withdrawal from the bank on cash funds applies the accounting rate of TK 1122;
-The 1112 TK 1112 applies to the state balance.
The determination of the actual transaction exchange rate is made as specified in the account manual 413-Deviation Rate and the relevant accounts.
g) The currency gold reflected in this account is gold used with value storage functions, not including the types of gold that are classified as inventory used for the purpose of being raw materials for the production of products or goods for sale. The management and use of gold coins must follow the provisions of the existing law.
h) At all times of setting up the Financial Reporting by law law, the business must reassess the foreign currency and gold currency in principle:
-The actual transaction rate applies when reassessment of the foreign currency balance is the currency purchase rate of the commercial bank where the business is regularly traded (due to the self-choice business) at the time of the Financial Reporting.
-The currency gold was reassessed at the purchase price on the domestic market at the time of the Financial Reporting. The purchase price on the domestic market is the purchase price announced by the State Bank. The State Bank case does not announce the purchase price of gold, according to the purchase price published by the units permitted by the statutory gold business.
2. The texture and reflection content of the 111-Cash account
Debt:
-The cash, the foreign currency, the money-deposit gold.
-The cash, the foreign currency, the excess gold in the fund discovered when the inventory is checked;
-the exchange rate arbiter due to reassessment of foreign currency at the time of the report (the case of foreign currency rates increased compared to the Vietnam Co);
-Deflation reassessment of the currency gold rose at the time of the report.
There Are:
-The cash, the foreign currency, the money money, the fund.
-The cash, the foreign currency, the currency gold shortage detected when the inventory was checked;
-the exchange rate deviation due to reassessment of the foreign currency reported (the case of the foreign exchange rate decreased compared to the Vietnam Co);
-Differential reassessment of currency gold dropped at the time of the report.
Debt Balance Balance:
The cash, foreign currency, cash money was cash-funded at the time of the report.
Account 111-Cash, three accounts grade two:
-Account 1111-Vietnam Money: Refleonation, expense, money fund Vietnam at the cash fund.
-Account 1112-Foreign Affairs: Refleconation of the fall, limb, price difference, and foreign balance at the cash fund in accordance with the value of the Vietnamese currency.
-Account of the 1113-Money Gold: Refleonation of the fluctuation situation and the value of gold currency at the enterprise of the business.
3. The method of accounting for some key economic transactions
3.1. When selling products, goods, offering cash-to-cash revenue, accounting records accounting, write:
a) For products, goods, services, investment properties belonging to the GTGT taxable subject, special consumption tax, export tax, environmental protection tax, accounting reflects sales revenue and provision of services at the cost of untaxed sales, tax credits, and taxes. (interrupts) this must be filed separately from each category as soon as the revenue record (including the GTGT tax must submit to the direct method), write:
Debt TK 111-Cash (total payment price)
There are TK 511-Sales and service providers (untaxed prices)
There are TK 333-Taxes and State Accounts receivable.
b) The case does not separate from the tax receivables required, accounting for recording the revenue including the tax must submit. The accounting period determines the tax obligation to submit and write down the revenue, write:
Debt TK 511-Sales Revenue and Service Supply
There are TK 333-Taxes and State Accounts receivable.
3.2. Upon receiving the payment of the State Budget payment on the grant, the cash allowance, write:
TK 111-Cash
There are TK 333-Taxes and State Accounts receivable (3339).
3.3. When giving birth to financial operating revenues, other income in cash, writing:
Debt TK 111-Cash (total payment price)
There are TK 515-Financial Operations Revenue (GTGT)
There are TK 711-Other income (prices have no GGTGT tax)
There are TK 3331-GTGT tax must submit (33311).
3.4. Withdrawal of the Bank for cash fund imports; long-term borrowing, short-term cash (money Vietnam or foreign currency recorded in actual transaction rates), says:
TK 111-Cash (1111, 1112)
Got TK 112-Money sent Bank (1121, 1122)
There are TK 341-Loan and financial leasing debt (3411).
3.5. Revoking debts receivable, lending, betting, deposit in cash; Adsigning the fund, the bet of other businesses in cash, writing:
TK 111-Cash (1111, 1112)
There are TK 128, 131, 136, 138, 141, 244, 344.
3.6. When selling short-term investments, long-term cash-to-cash, accounting for the difference between the amount earned and the investment capital price (defined in terms of a method of capitalization) into financial operating revenues or financial expenses, says:
TK 111-Cash (1111, 1112)
Debt TK 635-Financial Cost
There are TK 121-Business securities (capital price)
There are TK 221, 222, 228 (capital price)
There are TK 515-Financial Operations Revenue.
3.7. When receiving the equity of the owner in cash, write:
TK 111-Cash
There are TK 411-equity investment.
3.8. When receiving the money of the parties in the business cooperation contract does not establish a legal person to cover the joint activities, write:
TK 111-Cash
There's TK 338.
3.9. Cash export deposit into account at the Bank, signing the fund, betting, writing:
Owe TK 112-Money to the Bank
Owe TK 244-Hold, mortgage, sign,
There's TK 111-Cash.
3.10. Cash fund export, loan, or investment in your company, invest in joint venture, link ...
Owe TK 121, 128, 221, 222, 228
There's TK 111-Cash.
3.11. Cash funds purchase inventory (according to regular prescribation method), purchasing TSCE, details for XDCB investment activity:
-If the first GTGT tax is deductible, the accountant reflects the purchase price excluding the GTGT tax, says:
Debt of TK 151, 152, 153, 156, 157, 211, 213, 241
Debt TK 133-The GTGT Tax is deducted (1331)
There's TK 111-Cash.
-If the input GTGT tax is not deductible, the accountant reflects the purchase price including the GTGT tax.
3.12. Cash fund export inventory (under a periodic inventory method), if the input GTGT tax is deductible, write:
Debt TK 611-Purchasing (6111, 6112)
Debt TK 133-The GTGT Tax is deducted (1331)
There's TK 111-Cash.
If the input GTGT tax is not deductible, the accountant reflects the purchase price including the GTGT tax.
3.13. When purchasing the raw cash payment material using right into production, business, if the input GTGT tax is deducted, write:
Debt of TK 621, 623, 627, 641, 642, ...
Debt TK 133-The GTGT Tax is deducted (1331)
There's TK 111-Cash.
If the input GTGT tax is not deductible, the accounting reflects the cost including the GTGT tax.
3.14. Cash export payment of loans, debts to pay, write:
Debt of TK 331, 333, 334, 335, 336, 338, 341
There's TK 111-Cash.
3.15. Cash fund export used for financial activity, other activity, writing:
Debt of TK 635, 811, ...
Debt TK 133-The GTGT Tax is deducted (if any)
There's TK 111-Cash.
3.16. Cash funds shortlisted detected when the audit has not yet specified the cause, write:
Debt TK 138-Must Be Different (1381)
There's TK 111-Cash.
3.17. Cash funds detected when the audit did not specify the cause, write:
TK 111-Cash
There's TK 338-I have to pay, I have to pay.
3.18. Contract accounting for resale of Government bonds: In accordance with the regulation at TK 171-Trading Exchange, resale of Government bonds.
3.19. Foreign currency transactions are cash.
a) When purchasing the goods, the cash payment service is foreign currency.
-If you have an exchange rate, write:
Debt of TK 151.152.153.156.157.211,213.241, 623, 627, 641,642.133, ... (according to the actual exchange rate at the trading day)
Debt TK 635-Financial costs (exchange rate hole)
There are TK 111 (1112).
-If you have an interest in exchange rates, write:
Debt of TK 151, 152, 153.156,157.211.213.241.623, 627, 641, 642.133, ... (according to the actual exchange rate at the trading day)
Has TK 111 (1112) (according to accounting rate rate)
There are TK 515-Financial Operations Revenue (exchange rate).
b) When payment of debts must be paid in foreign currency:
-If you have an exchange rate, write:
Debt of TK 331, 335, 336, 338, 341, ... (bookkeeping rate)
Debt TK 635-Financial costs (exchange rate hole)
There are TK 111 (1112).
-If you have an interest in exchange rates, write:
Debt of TK 331, 336, 341, ... (bookkeeping rate)
There are TK 515-Financial Operations Revenue (exchange rate interest)
There are TK 111 (1112).
-The case pays off the currency by foreign currency to the seller, the account debt must pay the application of the actual transaction rate at the time of the advance, writing:
Debt TK 331-Must be paid to the seller (actual return rate)
Debt TK 635-Financial costs (exchange rate hole)
There are TK 111 (1112).
There are TK 515-Financial Operations Revenue (exchange rate).
c) When the revenue arise, other income by foreign currency is cash, writing:
Owe TK 111 (1112) (actual transaction rate)
There are TK 511, 515, 711, ... (ACTUAL TRANSACTION RATES).
d) When collecting debts must be obtained by foreign currency, write:
-If you have an exchange rate, write:
Owe TK 111 (1112) (actual transaction exchange rate at trading day)
Debt TK 635-Financial costs (exchange rate hole)
There are TK 131, 136, 138, ... (bookkeeping rate).
-If you have an interest in exchange rates, write:
Owe TK 111 (1112) (actual exchange rate at trading day)
There are TK 515-Financial Operations Revenue (exchange rate interest)
There are TK 131, 136, 138, ... (bookkeeping rate).
-A pre-payment case for the buyer, whose account must collect the actual transaction rate at the time of the advance, write:
Owe TK 111 (1112) (actual transaction rate at the time of advance)
There were TK 131 (actual transaction rates at the time of the previous adoption).
3.20. Accounting uses the actual transaction exchange rate (which is the bank ' s purchase rate) to reassess the currencies as cash at the time of the Financial Reporting, writing:
-If the foreign exchange rate is up against the Vietnamese, the accounting notes the rate of interest:
Owe TK 111 (1112)
There are TK 413-Exchange Rate Deviation (4131).
-If the foreign exchange rate is down against the Vietnamese, accounting for loss rate:
Owe TK 413-Exchange Rate (4131)
It has TK 111 (1112).
-After the profit-clearing, the exchange rate arise due to reassessment, accounting for a margin of interest margin, a rate of interest in the financial operating revenue (if the interest is greater than the hole) or the financial cost (if the interest is less than the hole).
3.21. Accounting for reassessment of the currency gold
-The case for reassessment of the currency gold currency, accounting for the record of financial activity, records:
Debt TK 1113-Gold currency (in domestic purchase price)
There are TK 515-Financial Operations Revenue.
-The case for reassessment of the currency gold currency, accounting for the accounting of financial expenses, says:
Debt TK 635-Financial Cost
There are TK 1113-Money Gold (in domestic purchase price).
What? 13. Account 112-The bank deposit
1. Accounting Principles
This account is used to reflect the existing number and the increased volatility situation, reducing the unintended deposits at the Bank of the business. The base for accounting on the account of 112 "Bank deposits" is the available papers, debt paper, or a copy of the Bank with evidence from the original (mandate, commission, transfer, check, etc.).
a) When the bank's certificate is received, the accounting must be checked, the reference to the certificate from the attached root. If there is a difference between the number on the business 's accounting book, the data from the original with the data on the bank' s magnetic evidence, the business must notify the Bank for the same reference, verify and process timely. At the end of the month, the principle of the difference is not determined by the accounting of the bank on the debt paper, whether or not the manifest. The number of arbiters (if any) write to the PK 138 "Other must be taken" (1388) (if the accounting figures are greater than the bank's figures) or write to the party with TK 338 "Must be paid," (3388) (if the accounting figures are smaller than the Bank's figures). Next month, the test continues, the passport, which defines the cause for the adjustment of the number of records.
b) In businesses with organizations, the dependency division does not hold its own accounting, which may open the collection, specialized or open the appropriate payment account to facilitate the transaction, payment. The accountant must open the details according to each type of deposit (Đồn Nam, foreign currency of the type).
c) You have to organize the accounting of the amount of money sent by each account in the Bank to be convenient for testing, for example.
d) The bank overdraft of the bank was not recorded on a bank deposit account that was reflected similarly to the bank loan.
When there is foreign exchange, the accounting must make foreign currency to the Vietnamese in principle:
-The TK 1122 debt applies the actual exchange rate. In the case of a foreign currency deposit deposit, it must be made to the North Vietnam by the accounting rate of the 11112.
-The side of the TK 1122 applies to the average rate of power.
The determination of the actual transaction exchange rate is made as specified in the account manual 413-Deviation Rate and the relevant accounts.
e) The currency gold reflected in this account is that gold is used with valuable storage functions, not including the types of gold that are classified as inventory used for the purpose of being raw materials for the production of products or goods for sale. The management and use of gold coins must follow the provisions of the existing law.
g) At all times of setting up the Financial Reporting by the rule of law, the business must reassess the foreign currency and gold currency in principle:
-The actual transaction rate applies when reevaluating the amount of foreign currency deposits is the currency purchase rate of the commercial bank itself where the business opened the foreign currency account at the time of the Financial Reporting. The business case has a lot of foreign currency accounts in many different banks and the purchasing rate of banks with no significant difference is likely to choose the buying rate of one of the banks where the business opens the foreign currency account as its base. Reassess.
-The currency gold was reassessed at the purchase price on the domestic market at the time of the Financial Reporting. The purchase price on the domestic market is the purchase price announced by the State Bank. The State Bank case does not announce the purchase price of gold, according to the purchase price published by the units permitted by the statutory gold business.
2. The texture and reflection of a 112-Money deposit account
Debt:
-Vietnam money, foreign currency, gold currency deposited into the Bank;
-the exchange rate deviation due to the review of foreign currency at the time of the report (the case of foreign exchange rates rose compared to the Vietnam Co).
-Deflation review of currency gold raised at the time of the report
There Are:
-Vietnam money, foreign currency, currency gold drawn from the Bank;
-the exchange rate deviation due to the review of the final foreign currency balances (the case of foreign exchange rates decreased compared to the Vietnam Co).
-Deflation reassessment of currency gold dropped at the time of the report
Debt Balance Balance:
Vietnam ' s money, foreign currency, currency gold now deposits at the Bank at the time of the report.
Account 112-The bank deposit, three accounts grade two:
- Account 1121-Vietnam Money : Reflect the amount of money sent in, drawn up and currently sending at the Bank in Vietnam.
- Account 1122-Foreign Affairs : Reflecting the amount of money sent in, pulling out and currently sending at the Bank by foreign currency the types have already ruled out the Vietnam Watch.
- Account 1123-Money Gold : Reflect the volatility situation and the value of the currency gold of the business is sending at the Bank at the time of the report.
3. The method of accounting for some key economic transactions
3.1. When selling products, goods, supply of goods collected by bank deposits, revenue records accounting, write:
a) For products, goods, services, investment real estate in the subject of an indirect tax subject (GTGT tax, special consumption tax, export tax, environmental protection tax), accounting reflects sales revenue and provision of services at the untaxed price, The indirect taxes must submit separately from each tax type as soon as the revenue record (including the GTGT tax must submit to the direct method), says:
Owe TK 112-Money to the bank (total payment price)
There are TK 511-Sales and service providers (untaxed prices)
There are TK 333-Taxes and State Accounts receivable.
b) The case does not separate from the tax receivables required, accounting for recording the revenue including the tax must submit. The accounting period determines the tax obligation to submit and write down the revenue, write:
Debt TK 511-Sales Revenue and Service Supply
There are TK 333-Taxes and State Accounts receivable.
3.2. When receiving the payment of the State Budget Payment on the grant, the bank deposit, note:
Owe TK 112-Money to the Bank
There are TK 333-Taxes and State Accounts receivable (3339).
3.3. Upon the birth of financial operating revenues, other income by bank deposits, write:
Owe TK 112-Money to the bank (total payment price)
There are TK 515-Financial Operations Revenue (GTGT)
There are TK 711-Other income (prices have no GGTGT tax)
There are TK 3331-GTGT tax must submit (33311).
3.4. Cash export deposit into account at the Bank, writing:
Owe TK 112-Money to the Bank
There's TK 111-Cash.
3.5. Get the pre-payment or when the customer pays off the debt by transfer, the Bank ' s paper base, says:
Owe TK 112-Money to the Bank
There's TK 131.
There's TK 113-The money's moving.
3.6. Recall debts receivable, lending, betting, deposit by bank deposits; Adsigning the fund, the bet of other businesses with bank deposits, writing:
Owe TK 112-Money to the Bank (1121, 1122)
There are TK 128, 131, 136, 141, 244, 344.
3.7. When selling short-term investments, long-term earnings by bank deposits, the accounting notes the difference between the amount earned and the investment capital price (defined in terms of the method of capitalization) into the financial operating revenue or cost of financing. Yes, it says:
Owe TK 112-Money to the Bank (1121, 1122)
Debt TK 635-Financial Cost
There are TK 121-Business securities (capital price)
There are TK 221, 222, 228 (capital price)
There are TK 515-Financial Operations Revenue.
3.8. When receiving the equity of the owner in cash, write:
Owe TK 112-Money to the Bank
There are TK 411-equity investment.
3.9. When receiving the money of the parties in the business cooperation contract does not establish a legal person to cover the joint activities, write:
Owe TK 112-Money to the Bank
There's TK 338.
3.10. Withdraw the bank deposit on the cash fund, transfer the deposit to the Bank to sign the fund, sign the bet, write:
TK 111-Cash
I owe it to TK 244-pawn, mortgage, sign, wager.
There are TK 112-The bank deposits.
3.11. Buy a stock, loan or invest in your company subsidiary, joint venture company, link ... by bank deposit, write:
Debt of TK 121, 128, 221, 222, 228
There are TK 112-The bank deposits.
3.12. Purchasing inventory (in regular terms of prescriptions), purchasing TSCE, details for XDCB investment activity with bank deposits, writing:
-If the first GTGT tax is deductible, the accountant reflects the purchase price excluding the GTGT tax, says:
Debt of TK 151, 152, 153, 156, 157, 211, 213, 241
Debt TK 133-The GTGT Tax is deducted (1331)
There are TK 112-The bank deposits.
-If the input GTGT tax is not deductible, the accountant reflects the purchase price including the GTGT tax.
3.13. Purchase inventory using bank deposits (under a periodic inventory method), if the input of the GTGT tax is deducted, write:
Debt TK 611-Purchasing (6111, 6112)
Debt TK 133-The GTGT Tax is deducted (1331)
There are TK 112-The bank deposits.
If the input GTGT tax is not deductible, the accountant reflects the purchase price including the GTGT tax.
3.14. When purchasing the raw payment material with bank deposits using right into production, business, if the input GTGT tax is deducted, write:
Debt of TK 621, 623, 627, 641, 642, ...
Debt TK 133-The GTGT Tax is deducted (1331)
There are TK 112-The bank deposits.
If the input GTGT tax is not deductible, the accounting reflects the cost including the GTGT tax.
3.15. Payment of debts must be paid in bank deposits, writing:
Debt of TK 331, 333, 334, 335, 336, 338, 341
There are TK 112-The bank deposits.
3.16. Financial expenses, other costs by bank deposits, write:
Debt of TK 635, 811, ...
Debt TK 133-The GTGT Tax is deducted (if any)
There are TK 112-The bank deposits.
3.17. Pay equity or pay dividends, profits for capital, reward funds, bank deposit benefits, records:
Debt TK 411-Investment Capital of the owner
Debt TK 421-The post-tax profit undistributed
Owe TK 353-The prize fund, welfare
There are TK 112-The bank deposits.
3.18. Payment of trade discounts, rebate of goods sold, sold goods paid back by bank deposits, writing:
Debt TK 521-Revenue deductions
Owe TK 3331-GGTGT Tax must submit (33311)
There are TK 112-The bank deposits.
3.19. Accounting for contract resale of Government bonds: In accordance with the clause in the account manual 171-Trading Purchase of Government bonds.
3.20. Economics-related economics: The method of accounting for foreign currency-related transactions is that the bank deposits perform the same as the currency is cash (see account 111).
3.21. Accounting for reassessment of the currency gold
-The case for reassessment of the currency gold currency, accounting for the record of financial activity, records:
Debt TK 1123-Gold currency (in domestic purchase price)
There are TK 515-Financial Operations Revenue.
-The case for reassessment of the currency gold currency, accounting for the accounting of financial expenses, says:
Debt TK 635-Financial Cost
There are TK 1123-Money Gold (in domestic purchase price).
What? 14. Account 113-Money is moving
1. Accounting Principles
The account used to reflect the funds of the business that had filed into the Bank, the State Treasury, which sent the post office to transfer to the Bank but had not received the available paper, paid the other business or did the procedure to transfer money from the account at The bank to pay for another business but has not yet received a debt paper or a copy of the Bank.
The money is shifting of Vietnamese money and the foreign currency is moving in the following cases:
-cash cash or check filed into the Bank;
-Transfer the money through the post office to pay for another business;
-Collect the sale of goods directly into the Treasury to file taxes (the hand-to-hand delivery between the business with the buyer and the State Treasury).
2. The texture and reflection of the 113-Money account is moving
Debt:
-The cash or check in Vietnam money, the foreign currency has filed into the Bank or has sent the post office to move into the Bank but has not received the available paper;
-The exchange rate differential due to reassessment of the foreign currency is the money moving at the time of the report.
There Are:
-The amount of money transferred to the account 112-The deposit of the Bank, or the relevant account;
-The exchange rate differential due to reassessment of the foreign currency is the money moving at the time of the report.
Debt Balance Balance:
The funds are still shifting at the time of the report.
Account 113-The money is moving, two accounts grade two:
-Account 1131-Vietnam Money: Reflecting the transfer of the Vietnamese money.
-Account 1132. Reflect the shifting foreign currency.
3. The method of accounting for some key economic transactions
a) Sales of the sale, customer debt or other income by cash or cheques filed straight into the Bank (not through the fund) but have not received the Bank ' s available paper, says:
Debt TK 113-Money is moving (1131, 1132)
There are TK 131-Must be obtained by the customer (the customer's debt)
There are TK 511-Sales and service sales.
There are TK 515-Financial Operations Revenue
There are TK 711-Other Income
There are TK 3331-GTGT tax must submit (33311) (if available).
b) The cash deposit deposited into the Bank but has not received the Bank ' s available paper, says:
Debt TK 113-Money is moving (1131, 1132)
TK 111-Cash (1111, 1112).
c) As the procedure of transferring money from the account in the Bank to pay the crediteholder but has not received the Bank ' s Debt Paper, write:
Debt TK 113-Money is moving (1131, 1132)
There are TK 112-The bank deposits (1121, 1122).
d) Client paid in advance of a cheque, the business filed a cheque on the Bank but did not receive the Bank ' s available paper, writing:
Debt TK 113-Money is moving (1131, 1132)
There are TK 131-The customer's must be obtained.
The Bank reported that the funds were moving into the business deposit account, writing:
Owe TK 112-Money to the Bank (1121, 1122)
TK 113-The money is moving (1131, 1132).
e) The Bank of the Bank of Debt to the deposit of funds transferred to the seller, who provides the service, says:
Debt TK 331-Must pay the seller
TK 113-The money is moving (1131, 1132).
g) The reassessment of the foreign currency is that the money is moving in the same way the accounting method reassessed the foreign currency is cash (see account 111).
What? 15. Account 121-Business Security
1. Accounting Principles
a) This account is used to reflect the purchase, sale, and payment of securities under the rule of law held for business purposes (including securities having a finite time of over 12 months of purchase, sold for profit). Business securities include:
-Shares, bonds listed on the stock market;
-Other types of securities and financial instruments.
The account does not reflect the investments that hold up to the expiration date, such as: Loans under the contract between the two parties, the bank deposits, the bonds, the vote, the vote, the vote, etc. hold on to the expiration date.
b) Business securities must be logged on accounting by the original price, including: Purchasing Price (+) the cost of purchasing (if available) as the cost of the brokerage, the transaction, the provision of information, taxes, fees and bank fees. The price of the business stock is determined by the reasonable value of the payments at the time of the delivery of the birth. The time of recording of business securities is the time the investor has the right to own, namely as follows:
-Listed securities recorded at the time of the command joint (T + 0);
-The unlisted stock noted at the time the official has the right to own under the rule of law.
c) At the end of the accounting age, if the market value of business securities is reduced to less than the original price, the accounting is set up to a discount.
d) The business had to be fully accounted for, in time of the revenues from the investment in business securities. The dividend is divided by the period before the investment date that is writable in the value of the investment. When the investor receives additional shares without paying due to the equity surplus, equity funds and post-tax profits do not distribute (share dividends by stock) to release more shares, investors only follow the same amount of money. The number of shares increased on the Financial Reporting theory, which did not record the value of the stock received, did not record the financial operating revenue and did not record an increase in the value of the investment in the holding company.
State-owned enterprises hold 100% of the chartered capital, accounting for dividends divided by the stock made in accordance with the laws of law applicable to the state-owned enterprise type that holds 100% of the charter capital.
Every stock swap must determine the value of the stock in a reasonable value at the date of the exchange. The identification of the valid value of the stock is done as follows:
-For the shares of the listed company, the reasonable value of the stock is the closing price listed on the stock market at the exchange date. At the time of the exchange of the stock market, the value of the stock is the closing price of the previous trading session adjacent to the date of the exchange.
-For unlisted shares traded on the UPCOM floor, the rational value of the stock is the transaction price closed on the UPCOM floor at the exchange date. On the case of an untraded UPCOM floor exchange date, the rational value of the stock is the closing price of the previous trading session adjacent to the date of exchange.
-For other unlisted shares, the reasonable value of the stock is the price due to the agreement on the contract or book value at the time of the exchange.
e) The accounting must open up the details to keep track of every type of business securities that the business is holding (according to each type of stock; according to each object, denominee, actual purchase price, each type of currency used to invest ...).
g) When liquing, the business of business securities (according to each type of securities), the price of capital is determined by the method of moving the right of mobility (the average per once purchase).
2. The texture and reflection content of the account 121-Business Stock
Debt: The value of the business stock bought.
There Are: The value of the business stock logging on sale.
Debt Balance Balance: The value of the business stock at the time of the report.
Account 121-Business Security, 3 accounts grade 2:
-Account 1211: Reflecting the buying situation, selling shares with the aim of holding to sell the profit.
-Account 1212-bonds: Reflect the purchasing situation, sell and pay the bonds that hold to sell the sword.
-Account 1218-Securities and other financial instruments: Reflecting the buying situation, selling other types of securities and other financial instruments by law to profit, such as fund certificates, equity, certificate rights, options, options for sale, futures contracts, trading ... This account also reflects the purchase situation, selling other valuable types of paper such as a vote, a vote to sell.
3. The method of accounting for some key economic transactions
a) When purchasing business securities, the base at the cost of actual purchase (a purchase price (+) brokerage costs, transactions, information costs, fees, bank fees ...), write:
Debt TK 121-Business Stock
There are TK 111, 112, 331
There's TK 141.
There's TK 244-pawn, mortgage, deposit, gambling.
b) The intention to collect bond interest and other securities:
-The case receives interest and uses the interest that continues to purchase the bond addition, the vote (not to bring money on the business that uses interest in the bond), says:
Debt TK 121-Business Stock
There are TK 515-Financial Operations Revenue.
-The rate of interest in money, writing;
Debts of TK 111, 112, 138 ....
There are TK 515-Financial Operations Revenue.
-The investment interest rate includes an investment interest rate before repurchase of that investment, which must allocate this amount of interest. Only noted is the operating revenue of the amount of interest of the term that the business buys this investment; the amount of interest that is accumulated before the business acquisition of the investment is given the value of that investment account, says:
Debts of TK 111, 112, 138 ... (gross margin)
There are TK 121-Business securities (portion of interest invested before the business acquisition of investments)
There are TK 515-Financial operating revenues (the interest portion of the following period).
c) The dividend accounting, profit is divided:
-The case receives dividends for the period after the day of investment, writing:
Debts of TK 111, 112 ...
Debt TK 138-Must be obtained (uncollected)
There are TK 515-Financial Operations Revenue.
-School of receiving the dividend before the investment date, records
Debts of TK 111, 112, 138 ... (gross margin)
There are TK 121-Business securities (portion of interest invested before the business acquisition of investment).
-The case receives the dividend, the profit has been used to evaluate state capital gains, the equity business does not record the financial activity revenue that records the value of financial investment, says:
Debt of TK 112, 138
There's TK 121-Business Security.
d) When transfer of business securities, the base at the stock price:
-The case with interest, says:
Debts of TK 111, 112, 131 ... (total payment price)
There are TK 121-Business Stock Exchange (capitalization price)
There are TK 515-Financial operating revenues (the difference between the sales price greater than the capital price).
-In case of loss, write:
Debt of TK 111, 112, 131 (total payment price)
Debt TK 635-Financial costs (difference between sale price less than capital price)
There are TK 121-Business securities (capitalization).
-The cost of the sale of the stock, write:
Debt TK 635-Financial Cost
There are TK 111, 112, 331 ...
Recovery or payment of a given business stock, write:
Debt of TK 111, 112, 131
TK 121-Business Security
There are TK 515-Financial Operations Revenue.
e) The case of business concessions in business securities in the form of stock swaps, the business must determine the reasonable value of the stock received at the time of the exchange. The arbiter portion (if any) between the rational value of the receiving stock and the value of the notebooks of the exchange is calculated as the financial operating revenue (if interest) or the financial cost (if the hole).
-The exchange rate for the stock exchange has interest, says:
Debt TK 121-Business securities (rational value of the receiving stock)
There are TK 121-Business securities (the record value of the stock exchange in accordance with the power equality method)
There were TK 515-Financial Operations Revenue (the difference between the rational value of the stock received higher than the window value of the exchange).
-The case for the stock swap is missing, says:
Debt TK 121-Business securities (reasonable value of stock received on)
Debt TK 635-Financial costs (the difference between the rational value of the stock receives less than the record value of the exchange bearer).
There are TK 121-Business securities (the value of the share of the stock exchange in accordance with the method of the civil rights equality).
g) The review of the balance of contacal securities defines a currency of foreign currency (such as bonds, foreign currency bonds etc.).
-Interest case, write:
Debt TK 121-Business Stock (1212,1218)
There is a TK 413-exchange rate deviation.
-Case, write:
Owe TK 413-Exchange Rate
There are TK 121-Business Stock Exchange (1212,1218).
What? 16. Account 128-Investment holds up to date of maturity
1. Accounting Principles
a) This account is used to reflect the existing number and the increased volatility situation, the reduction of the investments that hold to the expiration date (in addition to the business securities) such as: The bank deposits have a term (including those types of votes, the vote), In bonds, the preferred party-to-party stock is required to buy back at a certain point in the future and the loans hold up to date of maturity with the aim of attracting the goods and investments that hold up to the other expiration date.
This account does not reflect the types of bonds and debt tools held for the purpose of purchasing to profit (reflecting in account 121-Business Securities).
b) The accounting must open the details that follow each of the investments that hold up to the expiration date of every single term, every object, every single element, every number of ... When the Financial Reporting, the base accounting for the remaining term (less than 12 months or 12 months or more from the time of the report) to present is a short-term or long-term asset.
c) The business must be fully accounted for, in time of the financial operating revenue that arise from investments such as deposit interest, loan interest, interest, loss when liquoration, cession of investments holds up to date of maturity.
d) For investments that hold up to the date of maturity, if the contingus has not been established to be more difficult to claim the regulation of the law, the accounting must evaluate the possibility of recall. The case with certain evidence that a partial or entire investment may not be recovered, the accounting must record the number of losses to the financial cost during the period. Where the number of losses cannot be determined by a reliable, accounting may not write down the investment but must be convinced on the Financial Report on the ability to recover from the investment.
At the time of the Financial Reporting, accounting must re-evaluate all of the investments that are classified as currency deposits of foreign currency at the rate of the final actual transaction rate:
-The applicable rate for foreign currency deposits is the purchase rate of the bank where the business opens the deposit account;
-The applicable rate for investment held investments to another date is the bank ' s buying rate where the business is regularly traded (due to the self-choice business).
2. The texture and reflection content of the 128-Investment account holds to the expiration date.
Debt:
The value of investments holds up to the increased expiration date.
There Are:
The value of investments holds to a reduced expiration date.
Debt Balance Balance:
The value of the investment holds to the current expiration date at the time of the report.
Account 128-The investment holder to the expiration date has three secondary accounts:
-Account 1281-Pre-deposit: Reflecting the increased situation, the decrease and the current number of deposits are limited.
-Account 1282-bonds: Reflecting the increased situation, decreasing and the existing number of bonds that the business is capable of and has the intention to hold up to the expiration date.
- Account 1283-lender: Reflecting the increased situation, decreased and the existing number of loans under the contract between the parties but are not traded, marketed as securities. Depending on the contract, the loan to the contract can be revoked once at a time of expiration or gradual recovery.
-Account 1288-Other investments hold up to date of maturity: Reflecting the increased situation, decreased and the existing number of other investments holds up to the expiration date (in addition to bank deposits, bonds and loans), as the mandatory party-to-party stock must be acquired at a certain point in the future. Half the vote.
3. The method of accounting for a number of economic cases mainly
3.1. When sending a term of term, loan, purchase of investments in order to hold up to date with money, write:
Debt TK 128-Investment holds up to date
There are TK 111, 112.
3.2. The accounting period records the return of interest in deposit, bond interest, loan interest, writing:
Debt TK 138-Must Be Different (1388)
Debt TK 128-Investment holds to maturity date (original interest rate)
There are TK 515-Financial Operations Revenue.
3.3. When the recall of investments holds up to the expiration date, write:
Debts of TK 111, 112, 131, 152, 156, 211, etc.
Debt TK 635-Financial costs (if hole)
Having TK 128-Investment holds to date of maturity (record value)
There are TK 515-Financial Operations Revenue (if interest).
3.4. Transferring the holding investments to the expiration date of the investment into the subsidiary company, the joint venture company, the link, write:
Debt of TK 221, 222 (in reasonable value)
Debt TK 635-Financial costs (if hole)
Having TK 128-Investment holds to date of maturity (record value)
There are related TK (if more investment)
There are TK 515-Financial Operations Revenue (if interest).
3.5. Accounting of transactions related to bonds that hold up to date of maturity:
a) The case of buying bonds that receive interest in advance:
-When paying a bond with an interest in advance, write:
Debt TK 128-Investment holds to date of maturity (1282)
There are TK 111, 112, ... (real money)
There are TK 3387-unrealized revenue (pre-interest).
-periodically, calculating and connecting the interest of the accounting period according to the amount of interest required by the period, write:
Debt TK 3387-unimplemented revenue
There are TK 515-Financial Operations Revenue.
-Recover the bond price when it comes to payment, write:
Debts of TK 111, 112, ...
There are TK 128-Investment that holds up to the expiration date (1282).
b) The case of purchasing bonds receives recurring interest:
-When you pay the bonds, write:
Debt TK 128-Investment holds to date of maturity (1282)
There are TK 111, 112, ...
-The flag's on the bond.
Debt of TK 111, 112, 138
There are TK 515-Financial Operations Revenue.
-Recover the bond price when it comes to payment, write:
Debts of TK 111, 112, ...
There are TK 128-Investment that holds up to the expiration date (1282).
c) The case of buying bonds receives interest following:
-When you pay the bonds, write:
Debt TK 128-Investment holds to date of maturity (1282)
There are TK 111, 112, ...
-periodically charging bonds and recording revenue according to the amount of interest required by the period, write:
Debt TK 138-Must Be Different (1388)
There are TK 515-Financial Operations Revenue.
-When the bond payment deadline, original recall and bond interest, write:
Debts of TK 111, 112, ...
Having TK 128-Investment holds to date of maturity (1282)
There are TK 138-Must be another fall (1388).
There are TK 515-Financial Operations Revenue (interest rate).
3.6. The loss accounting due to the failure to recover the investment held to the unscheduled expiration date must be difficult to obtain:
When there is evidence that a partial or entire investment may not be recovered (such as the loss of payment of payment, bankruptcy ...), the accountant must evaluate the possibility, determine the value of the return of the investment. If the losses are specified in a reliable way, the accounting must record the difference between the value that can be recovered less than the value of an investment account in the financial cost, writing:
Debt TK 635-Financial Cost
There are TK 128-Investment holder to date of maturity (1281, 1282, 1288).
-The case after the loss of the loss, if there is solid evidence that the loss can be recovered, the accounting notes that the difference between the value can be higher than the value of the investment, writing:
Debt TK 128-Investment holds to date of maturity (1281, 1282, 1288)
There are TK 635-Financial costs.
3.7. Reassessment of the balance of investments that hold to the expiration date is classified as currency deposits of foreign origin:
-Interest case, write:
Debt TK 128-Investment holds up to date
There is a TK 413-exchange rate deviation.
-Case, write:
Owe TK 413-Exchange Rate
There are TK 128-Investment that holds up to date.
What? 17. The principle of accounting for receivable
1. The receivable receivable track in terms of the receivable constraint, subject must be obtained, the type of currency must be obtained and the other factors according to the management needs of the business.
2. The classification of receivable receivages is to collect a customer, which must be collected internally, which must be obtained in accordance with the principle:
a) The customer's receivable receivable receivable receivable receivable transaction, such as: Must return to sales, provide services, liquoration, concession concessions (TSCE, BUST, financial investments) between business and business. A professional and a buyer (as an independent unit with the seller, including the payout between the parent company and the subsidiary, the joint venture, the link). This receivship includes both the receivship of the export seller's export sales through the trustee's party.
b) The internal income of the receivables between the upper-level unit and the subordinated unit of subordination is not in the form of the appendable accounting;
c) Other than the receivable receivable receivship, which is not related to the purchase-sale transaction, such as:
-The receivship generates financial operating revenue, such as: the payout of interest on loans, deposits, dividends and profits divided;
-Third-party expenses are entitled to receive it; the parties to the export mandate must collect for the delegated side of the trust;
-The receivship is not commercially available, such as the loan of the property, the expense of the fine, the compensation, the property lacking pending ...
3. When the Financial Reporting, the remaining term base accounting of the receivable receivship to classify is long or short term. The receivables of the Balance Sheet may include both the sums that are reflected in the accounts other than the accounts receivables, as: The loan is reflected in TK 1283; the signing of the fund, which is a reflective bet in TK 244, the advance in TK 141 ... The identification of contingables must be difficult to obtain a base on the items that are classified as long-term, long-term balance of the Balance Sheet.
4. The accountant must define the receivable receivable receivship of the foreign currency (which is detailed in the account 413-Deviation Rate of the Exchange Rate) to re-evaluate the end of the period when the Financial Reporting.
What? 18. Account 131-Must fall by customer
1. Accounting Principles
a) This account is used to reflect the debt receivable debt and the situation payment of an enterprise's receivable debt with the customer on the sale of products, goods, investment, TSCE, financial investments, and services. This account is also used to reflect the receivship of the XDCB contractor with a bidder for the completed XDCB workload. Do not reflect on this account of the money-collecting business immediately.
b) The customer's payout needs to be used in detail for each object, every content must be obtained, monitoring the details of the recovery term (over 12 months or not more than 12 months from the time of the report) and the recording by each payment. The subject must be obtained by customers who have economic relations with the business of purchasing products, goods, receiving services, including TSCE, investment real estate, financial investments.
c) The export of the export trust notes in this account for the receivship of the export of export trusts in terms of export sales as sales transactions, provision of regular services.
d) In the accounting of this account, the accounting must conduct a classification of debts, the debt that can be paid on time, the debt that is difficult or potentially unreable, to have the base that determines the number of foreclosure distributions that must be difficult to claim. The debt to the debt is undemanding.
In relation to the sale of products, goods, providing services under the agreement between the business with the customer, if the product, the goods, the investment, the BDS has delivered, the service provided it is not right according to the agreement in the economic contract the buyer may require. Business reduces the sale price or return the number delivered.
e) The business must keep track of the details of the customer ' s receivable debt according to each type of currency. For foreign currency receivable, the principle follows the principle:
-When a delivery of a customer's debt (to the debt debt 131), the accounting must be changed to Vietnam by the actual transaction rate at the time of the birth (which is the purchase rate of the commercial bank where the customer specifies the payment). The pre-recipient of the buyer, when eligible for a revenue record, Account of the Account 131 applies the actual actual record rate to the given amount;
-When a return to a customer's debt (with the account 131) the accounting must be changed to the Vietnamese according to the actual actual record rate for each creditor (the case of the creditor has many transactions, the target actual rate is defined as). The average percentage of the value of the human rights movement. In the case of the buyer's pre-payment delivery, there is an account 131 applied the actual transaction rate (which is the rate of debit to the debt account) at the time of adoption;
-The business has to reevaluate the receivship receivship receivship of foreign origin at all times the time of the Financial Reporting under the rule of law. The actual transaction rate when reassessment of the customer's receivship is the currency purchase rate of the commercial bank where the business specified the payment customer at the time of the Financial Reporting. The business case has many revenues and transactions in many banks that are actively selecting the buying rate of one of the commercial banks where the business is regularly traded. Units in the corporation are adopted at a rate of a rate by the parent company (which must guarantee the actual transaction rate) to re-evaluate the receivship receivship of foreign-derived customers that arise from transactions within the corporation's internal trade.
2. The texture and reflection of the account 131-Must fall by the customer
Debt:
-The amount must be collected by the customer during the period when selling products, goods, investments, TSCE, services, financial investments;
-The amount returns to the customer.
-Review of foreign currency receivable receivship (the case of foreign exchange rate increases relative to the Vietnamese).
There Are:
-The amount of the customer paid off.
-The money received first, the customer's advance.
-A rebate of goods sold to the customer after delivery and a customer has a complaint;
-Revenue of the number sold by the buyer (GTGT tax or non-tax GTGT);
-The amount of payment discounts and trade discounts for buyers.
-Review of the foreign currency receivable receivship (the case of foreign exchange rates decreased compared to the Vietnam Co).
Debt Balance Balance:
The money's payable.
This account may have an internal balance. The external balance reflects the previous amount of prepaid, or the number that has taken more than the number must be obtained by a particular object. When the Balance Sheet is set up, it must be obtained by each object to record both the "Property" and the "Capital of Capital".
3. The method of accounting for some key economic transactions
3.1. When selling products, goods, offering unobtained services by money (including the revenues of the export party's export sales), sales record accounting, writing:
a) For products, goods, services, investment properties belonging to the GTGT taxable subject, special consumption tax, export tax, environmental protection tax, accounting reflects sales revenue and provision of services at the cost of untaxed sales, tax credits, and taxes. The cockroach must submit separately as soon as the revenue record (including the GTGT tax must submit to the direct method), write:
Debt TK 131-Must be obtained by the customer (total payment price)
There are TK 511-Sales and service providers (untaxed prices)
There are TK 333-Taxes and State Accounts receivable.
b) The case does not separate from the tax receivables required, accounting for recording the revenue including the tax must submit. The accounting period determines the tax obligation to submit and write down the revenue, write:
Debt TK 511-Sales Revenue and Service Supply
There are TK 333-Taxes and State Accounts receivable.
3.2. Sales accounting is returned by customers:
Debt TK 5213-The sale is returned (the sale price has no tax)
Debt TK 333-Taxes and State Accounts receivable (GTGT tax toll of the repaid sale, details for each tax type)
There are TK 131-The customer's must be obtained.
3.3. Trade discount accounting and sales discount
a) The case of a trade amount of discounting, a decrease in sales prices already on the sales bill, accounting reflects the price-deductible revenue deduction, rebate (recorded by net sales) and does not reflect the discount, depreciation;
b) The case on the sales bill has not shown the amount of commercial discount, reduced sales prices due to customers who are not eligible to be enjoyed or have not yet determined the number must be discounted, discounted, the revenue recorded in the excluding discount (gross sales). After the fall of the revenue note, if the customer is eligible for discounts, the accounting must record a discount discount to periodically adjust the gross revenue, write:
Debt TK 521-Revenue deductions (5211, 5212) (price without tax)
Debt TK 333-Taxes and State Accounts receivable (tax number of discount goods, trade discounts)
There are TK 131-Must be collected by the customer (total amount of discount).
3.4. The amount of payment discounts must be paid to the buyer by the buyer payment of the purchase prior to the specified deadline, except for the customer's receivable debt, write:
TK 111-Cash
Owe TK 112-Money to the Bank
Debt TK 635-Financial costs (Payment discounted)
There are TK 131-The customer's must be obtained.
3.5. Get paid by the customer (including the interest of the amount of debt-if any), receive a customer ' s advance on a sales contract or offer a service, write:
Debts of TK 111, 112, ...
There's TK 131.
There are TK 515-Financial Operations Revenue (interest portion).
The case of pre-foreign currency receives, with TK 131, at the time of the actual transaction rate at the time of the advance of the previous advance (the bank's purchase price for the transaction).
3.6. The method of accounting for the contractor's receivable receivship to the customer associated with the construction contract:
a) The contract for the construction of the contractor regulation is paid according to the plan progress:
-As the result of the construction contract implementation is estimated to be reliable, the base accounting in the evidence reflects the corresponding revenue response to the completed work part (not invoice) due to the self-identified contractor, writing:
Debt TK 337-Payment under contract plan construction plan
There are TK 511-Sales and service sales.
-The base on the invoice is set up by a plan to reflect the amount of customers who must pay according to the planned schedule that has been in the contract, writing:
Debt TK 131-Must be obtained by the customer
There are TK 337-Payment under contract plan construction plan
There are TK 3331-GTGT tax must submit (33311).
b) The contract for the construction of the contractor stipulated by the value of the volume made, when the results of the construction contract implementation are defined in a reliable manner and confirmed by the customer, the accounting must be invoking the invoice on a public portion basis. the completed customer confirmed, based on the invoice, writing:
Debt TK 131-Must be obtained by the customer
There are TK 511-Sales and service sales.
There are TK 3331-GTGT tax must submit (33311).
c) The bonus proceeds from the customer pay extra for the contractor when the contract execution is made or to exceed a number of specific instructions that have been written in the contract, writing:
Debt TK 131-Must be obtained by the customer
There are TK 511-Sales and service sales.
There are TK 3331-GTGT tax must submit (33311).
d) The compensation proceeds from the customer or other parties to compensate for the costs not included in the contract value (such as the delay, the error of the customer and the disputes over the changes in the implementation of the contract), says:
Debt TK 131-Must be obtained by the customer
There are TK 511-Sales and service sales.
There are TK 3331-GTGT tax must submit (33311).
When you get the payment of the completed work volume or advance from the customer, write:
Debts of TK 111, 112, ...
There are TK 131-The customer's must be obtained.
3.7. The case of a customer does not pay with the money in which the payment is in order (by means of a line of goods), based on the value of the item, the goods receiving exchange (in accordance with the rational value written in the GTGT invoice or customer sales invoice) minus the number. the customer's debt, write:
Owe TK 152-Raw materials, materials
Owe TK 153-Tools, tools
Debt TK 156-Goods
Debt TK 611-Purchasing (accounting inventory according to KKDK method)
Debt TK 133-The GTGT Tax is deducted (if any)
There are TK 131-The customer's must be obtained.
3.8. The case of a debt-giving birth must be difficult to claim that the debt cannot be revoked, based on the debt-deleting treatment, writing:
Debt TK 229-Reserve of property losses (2293) (contingenlist number)
Debt TK 642-Enterprise management cost (unbuilt)
There are TK 131-The customer's must be obtained.
3.9. The accounting plan to collect the trust fee at the recipient of the import export commission:
Debt TK 131-Must be obtained by the customer
There are TK 511-Sales and service sales (5113)
Have TK 3331-GTGT Tax must submit (33311)
3.10. When the Financial Reporting, the outstanding balance of the customer's income by foreign currency was assessed according to the actual transaction rate at the time of the Financial Reporting:
-If the foreign exchange rate is up compared to the dollar rate of Vietnam, write:
Debt TK 131-Must be obtained by the customer
There are TK 413-Exchange Rate Deviation (4131).
-If the foreign exchange rate falls compared to the dollar rate of Vietnam, write:
Owe TK 413-Exchange Rate (4131)
There are TK 131-The customer's must be obtained.
What? 19. Account of $133-Value Added Value Added
1. Accounting Principles
a) This account is used to reflect the number of the input GTGT tax on the deduction, which has deducted and is also deducted from the business.
b) The accounting must put the input of the GTGT tax on the deduction and the input GTGT tax is not deductible. The case cannot be calculated, the number of the first GTGT taxes is accounted for in the 133 account. At the end of the term, the accountant must determine the number of GTGT tax deductible and not be deducted under the rule of the GTGT tax.
c) The number of the input GGTGT tax is not deductible calculated at the value of the property purchased, the capital price of the sale row or the cost of production, business depending on the particular case.
d) The identification of the number of the input GTGT tax is deductible, prescriing, the decision, the taxpayer must comply with the correct regulation of the GTGT tax.
2. The texture and reflection content of the 133-GGTGT account is deducted
Debt:
The number of GTGT taxes is deductible.
There Are:
-The input GTGT tax is deductible;
-The output of the input GTGT tax is not deductible;
-The GTGT tax input of goods purchased but returned, which is discounted;
-The input GTGT tax has been reimbursable.
Debt Balance Balance:
The number of the input GTGT tax is deducted, the number of the input GTGT tax is reimbursable but the NSNN is not yet reimbursable.
Account 133-The GTGT Tax is deducted, which has two secondary accounts:
-Account 1331-The GTGT Tax is deducted from the goods, services: Reflecting the deductible GGTGT tax on the deductible of supplies, goods, external services that use manufacturing, goods business, the service of the GTGT tax subject service by tax deductible method.
-Account 1332-The GTGT tax is deducted by the fixed asset: Reflecting the investment GTGT tax of investment, fixed asset procurement used in manufacturing operations, commodity business, service under the GTGT taxable object in accordance with the tax deduction method, of the investment real estate procurement process.
3. The method of accounting for some key economic transactions
3.1. When purchasing inventory, TSCE, BD-T, if the input GTGT tax is deductible, write:
Debt of TK 152, 153, 156, 211, 213, 217, 611 (price untaxed GTGT)
Debt TK 133-The GTGT Tax is deducted (1331, 1332)
There are TK 111, 112, 331, ... (Total payment).
3.2. When purchasing supplies, goods, tools, services to use right into production, business, if the input GTGT tax is deductible, write:
Debt of TK 621, 623, 627, 641, 642, 241, 242, ... (GGT)
Debt TK 133-The GTGT Tax is deducted (1331)
There are TK 111, 112, 331, ... (Total payment).
3.3. When purchasing the delivery goods immediately to the customer (not through the repository), if the GTGT tax is deducted, write:
Debt TK 632-Cost capitalization (GTGT tax)
Debt TK 133-The GTGT Tax is deducted (1331)
There are TK 111, 112, 331, ... (Total payment).
3.4. When importing supplies, goods, TSCE:
-Accounting reflects the value of supplies, goods, imported TSCE including the total amount of money paid to the seller (according to the actual transaction rate), import tax, special consumption tax, environmental protection tax required (if any), shipping costs, records:
Owe TK 152, 153, 156, 211
There's TK 331-payable to the seller.
There are TK 3331-GGTGT Tax must submit (33312) (if the first GTGT tax on imported goods is not deductible)
There are TK 3332-Special consumption tax.
There are TK 3333-Income Tax, Import (import tax details)
Got TK 33381-Environmental Protection Tax
There are TK 111, 112, ...
-If the first GTGT tax on imported goods is deducted, write:
Debt TK 133-The GTGT Tax is deducted (1331, 1332)
There are TK 333-Taxes and State Accounts (33312).
3.5. The school of goods purchased and has returned or purchased a discount due to poor, loss of dignity: The property to the certificate from the export return to the seller and related testimonies, the accountant reflects the value of the purchase purchased and has returned the seller or the purchased goods. rebate, the input GTGT tax is not deductible, write:
Debt of TK 111, 112, 331 (total payment price)
There are TK 133-GTGT tax deductible (GTGT tax input of return purchase or discounted)
There are TK 152, 153, 156, 211, ... (the purchase price has no GGTGT tax).
3.6 . The isolated non-fusion of GTGT taxes is deductible:
a) When purchasing supplies, goods, TSCE, write:
Debt of TK 152, 153, 156, 211, 213 (the purchase price has no GGTGT tax)
Debt TK 133-The GTGT tax is deducted (GTGT tax input)
There are TK 111, 112, 331, ...
b) At the end of the period, accounting and calculation of the first GTGT tax on the deduction, are not deducted under the rule of the GTGT tax legislation. For the number of the input GTGT taxes is not deductible at the cost of goods sold in the period, write:
Debt TK 632-Cost of goods sold
There are TK 133-GTGT Taxes deducted (1331).
3.7. Supplies, goods, TSCE purchased by natural disasters, fires, loss, determined by the responsibility of the organization, the individual must compensate, if the first GTGT tax on this commodity is not deductible:
-The GTGT tax case of supplies, goods, TSCE purchased undetermined losses caused by the pending cause, says:
Debt TK 138-Must Be Different (1381)
There are TK 133-The GTGT Tax is deducted (1331, 1332).
-A GTGT tax case of supplies, goods, TSCE to be compromised when there is a decision to handle the authority of the competent authorities on the amount of compensation of organizations, individuals, records:
Debt of TK 111, 334, ... (compensation)
Debt TK 632-Cost of goods sold (if charged at cost)
There are TK 138-Must be another record (1381)
There are TK 133-The GTGT tax is deducted (if the specified is made and has a decision to be processed immediately).
3.8. At the end of the month, accounting determines the number of the input GTGT tax deductible to the output GTGT tax when determining the number of GTGT taxes must submit in the period, write:
Owe TK 3331-GGTGT Tax must submit (33311)
There are TK 133-The GTGT tax is deducted.
3.9. When the first GTGT tax returns of the goods, services, write:
Debts of TK 111, 112, ...
There are TK 133-GTGT Taxes deducted (1331).
What? 20. Account 136-Internal capture
1. Accounting Principles
a) This account is used to reflect the debt receivable debt and the situation payment of the required debt of the business with the subordinate unit or between the subordinated units of the independent business. Subordinate units in this case are units that have no legal status, dependent accounting, but have an accounting organization, such as branches, enterprises, and Project Management.
b) The payment relationship between the business with the member companies, the enterprise ... is a unit of legal status, the independent accounting is not reflected in this account that is reflected as to the subsidiaries.
c) The content of internal receivings reflected in the account 136 includes:
-In the top business:
+ Capital, fund or funding delivered, granted subordination;
+ The lower levels must submit to the above level;
+ Under-income grants;
+ The expenses, which have paid the lower level;
+ The funds assigned to the unit directly to the implementation of the internal exchange volume and the return of internal exchange value;
+ Other receipts must be taken.
-In the subordinate unit there is no legal factor in:
+ The investments are issued on the rank but not yet received;
+ Product value, service goods transfer to the upper class unit or other internal units for sale; Sales sales, which provide services to internal units;
+ The credits thanks to the upper-level business or other internal units of the income;
+ The expenses have been paid, have paid the upper-level business and other internal units;
+ Other internal income receivable.
d) Account 136 must be calculated according to each subordinate unit that has a payment relationship and a partial tracking of internal income. The business needs to take measures to resolve the point of debt receivable debt in the accounting period.
At the end of the accounting period, check out, check out and confirm the number of births, account balance 136 "Internal receivable", account 336 "Pay internally" with lower-level units with a relationship according to each payment content. Clearing the payment according to each paragraph of each subordinate unit with a relationship, simultaneously accounting for offset on 2 accounts 136 "receivable" and a 336 "Internal Pay" account (according to the object's detail). When the reference, if there is a difference, must find cause and adjust in time.
2. The texture and reflection content of account 136-Endocking to internal
Debt:
-The number of business capital assigned to the subordinate unit;
-Capital funding for BQHDA; The other accounts are scored on the number of investment owners to the BQLDA;
-The expenses have been spent, returning the upper-level business or internal units;
-The amount of the top-level business must be returned, the subordinate units must submit;
-The number of subunits in the lower levels shall be delivered, and the above shall be delivered;
-The amount to the product, the goods, the service between the internal units.
-Other internal revenues.
There Are:
-Income capital, fund in subordinate units;
-The decision with the subordinate unit on the cost of the career was granted, used;
-The complete TSCE value moved up from BQHDA; Other accounts were given the number of investment owners to the BQLDA;
-The amount has been collected in internal receivship;
-compensated for having to pay internally by the same object.
Debt Balance Balance: The debt must be collected in internal units.
Account 136-Internal income, four accounts grade two:
- Account 1361-Business Capital in the Subordinate Unit : This account is only open in the upper-level business to reflect the number of existing business capital in sub-level units that are not in the legal legal appendage by the business-level business.
This account does not reflect the number of parent companies that invest in subsidiaries or the number of businesses that invest the independent units as independent accounting operators. Capital invested in these units in this case reflected on the 221 account "Investment into the subsidiary".
-Account 1362-Internal income inequality : This account is only open in businesses that are the founding owner of the BQLDA, which is used to reflect the exchange rate spread in the BQLDA that move up.
-Account 1363-Must return internally to the cost of eligible loans. : This account is only open in businesses that are the founding owner of the BQLDA, which is used to reflect the cost of the borrowings that was originally born in BQLDA.
- Account 1368-Other internal income: Reflect all the other revenues between internal units.
3. The method of accounting for some key economic transactions
3.1. At the subordinate unit there is no legal dependency.
a) When the details, return the upper-level business and other internal units:
Debt TK 136-Internal capture (1368)
There are TK 111, 112.
b) Base on the notification of the superior business on the number of reward funds, the welfare granted, write:
Debt TK 136-Internal capture (1368)
There are 353-a benefit benefit fund.
c) When selling products, goods, providing services to units within the business interior, depending on the performance and hierarchy characteristics of each unit:
-The case of the allocated dependent accounting unit case, write:
Debt TK 136-Internal capture (1368)
There are TK 511-Sales and service sales (details of internal sales transactions)
There are TK 333-Taxes and State Accounts receivable.
At the same time record capital price, write:
Debt TK 632-Cost of goods sold
There are TK 154, 155, 156.
-A case of unallocated dependent accounting unit case revenue, product value, goods, internal supply services are reflected as an internal receivage, writable:
Debt TK 136-Internal capture (1368)
There are TK 154, 155, 156
There are TK 333-Taxes and State Accounts receivable.
When receiving money or supplies, the property of the superior or other internal business payment on the receivable, writable,
Debt of TK 111, 112, 152, 153, ...
There are TK 136-Internal capture (1368).
e) Except for internal receivable with the internal payback of the same object, write:
Owe TK 336-Internal Pay (3368)
There are TK 136-Internal capture (1368).
3.2. The math at the top-level business
a) As the business level on the business capital delivery to the subordinate unit is not in the legal way of accounting:
-The case with money, writing:
Debt TK 1361-Business Capital in Subordinate Units
There are TK 111, 112.
- The exchange of capital with TSCE, says:
Debt TK 136-Had to collect the internal (value left of the TSCE) (1361)
Debt TK 214-A fixed asset wear (TSCE's wear value)
There are TK 211-TSCE (principle).
b) The case of lower-level units without the legal status of the accounting of the capital directly from the State Budget under the mandate of the upper-level business, when the subordinate unit is receiving capital, the level business on the record:
Debt TK 136-Internal capture (1361)
There are TK 411-equity investment.
c) When the business level on the level of career funding, the project for the subordinate unit, says:
Debt TK 136-Internal capture (1368)
There are TK 111, 112, 461, ...
d) A unit case that does not have a legal appendable kernel must refund the business capital to the upper-level business, when receiving the money due to the filing of the dependent accounting unit, says:
Debts of TK 111, 112, ...
There are TK 136-Internal Procurement (1361).
) The base on the report of the accounting unit depends on the amount of capital of the dependent accounting unit that has submitted the State Budget under the authorization of the upper level, says:
Debt TK 411-Investment Capital of the owner
There are TK 136-Internal Procurement (1361).
e) When selling products, goods, providing services to units within the business interior, depending on the operating and hierarchy characteristics of each unit, the business can record the revenue at the time of the transfer of the service goods to the local fusion units. Dependencies or at the time when the unit of the accounting depends on the sale of the goods, provide the service to the outside:
-The business case recorded the revenue at the time of the transfer of the goods, the service to the dependent accounting unit, writing:
Debt TK 136-Internal capture (1368)
There are TK 511-Sales and service sales (details of internal sales transactions)
There are TK 333-Taxes and State Accounts receivable.
-The business case does not record the revenue at the time of the transfer of goods, the service to the dependent accounting unit:
+ When transferring goods, services, writing:
Debt TK 136-Internal capture (1368)
There are TK 154, 155, 156
There are TK 333-Taxes and State Accounts receivable (if available).
+ When the accounting dependency unit has consumed the product, the goods, services for the third party outside the business, accounting for revenue recording, write:
Debt TK 136-Internal capture (1368)
There are TK 511-Sales sales, service providers.
At the same time record capital price, write:
Debt TK 632-Cost of goods sold
There are TK 136-Internal capture (1368).
g) The return to the interest of manufacturing activity, business, other activity in subordinate units, says:
Debt TK 136-Internal capture (1368)
There are TK 421-undistributed profits.
h) When the appage, return the subordinate units with no legal legal status, write:
Debt TK 136-Internal capture (1368)
There are TK 111, 112, ...
i ) When receiving the money issued by the subordinate unit in terms of business interest, payment of the expenses, return the subordinate unit, write:
Debts of TK 111, 112, ...
There are TK 136-Internal capture (1368).
l) Except for internal receivage with the internal payback of the same object, write:
Owe TK 336-Internal Pay (3368)
There are TK 136-Internal capture (1368).
3.3. Accounting at the Chairman with the founding of the BQHDAT
a) When the owner of the investment decides to hand over investment in money, supplies, TSCE for BQHDAT, write:
Debt TK 136-Internal capture (1361)
Debt TK 214-A TSCE
There are TK 111, 112, 152
There is a TK 211-A tangible fixed asset.
b) The bank interest rate sent the bank due to temporarily unused investment capital by the investment of the BICDA to the investment owner, accounting owner accounting:
Debt TK 136-Internal capture (1368)
There are TK 515-Financial Operations Revenue.
c) The owner of the transfer cost of eligible loans is capitalized to the work value for BQHDAT at the cost of construction investment, writing:
Debt TK 136-Internal capture (1363)
There are TK 111, 112, 242, 335.
d) When receiving revenue, financial operating revenue, other income caused by the BQHDAT, write:
Debt TK 136-Internal capture (1362, 1368)
There are TK 515, 711.
When the BICTT transfers the first GTGT tax when purchasing NVL, CCDC, TSCE, services to implement the investment project for the Chairman to deduct, write:
Debt TK 133-The GTGT Tax is deducted
There are TK 136-Internal capture (1368).
e) When the capital price is offered, the financial cost, the other costs by the BQICDTs, the accounting records:
Debt TK 632, 635, 811
There are TK 136-Internal capture (1362, 1368).
g) When the project is complete, receive the work hand, accounting for the owner of the record:
-The case of receiving the work delivery has been decided, the investment owner noting the work value is the price that has been decided, says:
Debt of TK 111, 112, 152, 153, 211, 213, 217, 1557
Debt TK 133-The GTGT Tax is deducted (if any)
There is TK 136-Internal capture (1361)
There are TK 331, 333, ... (debt payable if available).
-The event that receives the transaction is not resolved, the owner of the investment notes the work value as a temporary price. When the decision must adjust the work value according to the calculated price, write:
+ If the price is greater than the value of the property, write:
Debt of TK 211, 213, 217, 1557
There are TK related.
+ If the price is made less than the value of the property, write:
Debt of related TK
There are TK 211, 213, 217, 1557.
What? 21. Account 138-Must be different.
1. Accounting Principles
This account is used to reflect debts that must be obtained outside the range of accounts receivable (TK 131, 136) and the payment of payment of these debts, including the following:
-The missing asset value has been discovered but has not yet identified the cause, pending processing;
-The accounts receivable for personal compensation, the collective (in and out of the business) caused as loss, physical damage, goods, capital funds, etc. have been processed in compensation;
-The loans on the other side borrow by non-currency assets (if the loan is to be used as a loan on TK 1283);
-What have been spent on career activities, project spending, XDCB investment expenditures, manufacturing costs, business but not granted approved authorship approval;
-The payments must be revoked, as the parties receive the import of the export of the household, to the right of the mandate of the export of the bank's export fees, customs of customs, customs charges, transportation fees, and taxes, and ...
-The receivship has to be generated when a state business stake, such as: A cost of stake, allowance for employment, loss of employment, support for retraining of labor in the business of the stock, ...
-loan interest, dividends, profits must be obtained from financial investment activities;
-The receivship is different than the above.
2. The texture and reflection of the account 138-Must be different
Debt:
-The asset value is missing.
-The individual ' s must be obtained, the collective (in and outside of the business) for the missing property is clearly defined and has a processing border immediately;
-The amount must be collected on the births when the share of the state business;
-To return to loan interest, deposit interest, dividends, profits are divided from financial investment activities;
-Third-party payments must be revoked, the debts must be different;
-Review of foreign currency receivable receivship (case of increased foreign currency compared to the Vietnam Co)
There Are:
-Combine asset value missing into account related accounts in the handling of the processing;
-Connect the receivship to the state of the state business;
-The money has been collected on the other debt.
-Review of foreign currency receivable receivship (the case of foreign exchange rates decreased compared to the Vietnam Co)
Debt Balance Balance:
The debt must be uncollected.
This account may have the available balance. . The residual number reflects the number that has taken more than the number to be obtained (the individual case and in the details of each particular object).
Account 138-Must be another record, three to two. :
-Account 1381-Asset pending : The value of the property value that is lacking is unknown to the cause, pending the decision to process.
In principle in all cases of a lack of property, it must be traced to the cause and the offender to have specific treatment. Only the accounting of 1381 undetermined cases was caused by the lack of loss, loss of loss, property damage to the business. The property case that the missing property has been identified and has already had a written record of the account in the period of the account, does not account for the accounting of 1381.
-Account 1385-Got to go back to stock : Reflecting the amount of the commodity that the business has spent, such as: The cost of the shares, the allowance for employment, loss of employment, support for retraining of labor in the business of the stock, ...
-Account 1388-Must be different. : Reflecting the revenues of the business outside the range of receivable receivings in TK 131, 133, 136, and TK 1381, 1385, as: The receivship of dividends, profits, interest; receivship receivable due to the loss of money, property; ...
3. The method of accounting for some key economic transactions
3.1. The asset that fixed the shape used for manufacturing operations, the missing detection business, has not yet specified the cause, pending processing, writing:
Debt TK 138-Must be another (1381) (value left of TSCE)
Debt TK 214-The TSCE Trail (depreciation value)
There are TK 211-Property fixed (price).
3.2. An image used for career activity, project or operation of missing interest, has not yet specified the cause, pending processing, TSCE records:
Debt TK 214-The TSCE Trail (depreciation value)
Debt TK 466-The funding has formed the TSCE (Value left) (TSCE for career operations, project)
Debt TK 3533-The welfare fund has formed the TSCE (Value left) (TSCE for welfare activity)
There are TK 211-TSCE (principle).
At the same time reflect the rest of the asset ' s remaining value pending, write:
Debt TK 138-Must Be Different (1381)
There are TK 353-Foundation commendation, Welfare (3532)
We have TK 338-We have to pay for it.
3.3. The case of the cash, the supplies, the goods, the missing ...
a) When you have not specified the cause, wait for the processing, write:
Debt TK 138-Must Be Different (1381)
There are TK 111, 152, 153, 155, 156.
b) When the level of the processing of the authority has jurisdiction over the missing property, the base to the decision to process, write:
Debt TK 111-Cash (personal, restitution organization)
Debt TK 1388-Must be obtained (personally, the organization must pay compensation)
I owe it to TK 334.
Debt TK 632-Cost of goods sold (value of loss of inventory after minus the amount of compensation under the disposal decision)
Debt TK 811-Other cost (the rest of the value of TSCE missing from the inventory must take into account the loss of the business)
There were TK 1381-The property lacked pending disposal.
c) The case of the missing property that has been missing is immediately the cause and the person responsible, the cause or the person responsible for compensation, says:
Debt TK 138-Must be another (1388).
I owe it to TK 334.
Debt TK 632-Cost of goods sold (value of depreciation, loss of inventory after the exception of the amount of compensation under the disposal decision)
There are TK 621-Materials Cost, Direct Materials
Got TK 627-General Production Cost
There are TK 152, 153, 155, 156
There are TK 111, 112.
3.4. Provisional asset loan, record:
Debt TK 138-Must Be Different (1388)
There are TK 152, 153, 155, 156, ...
3.5. Third-party payments must be revoked, other receivable, records.
Debt TK 138-Must Be Different (1388)
There are TK related.
3.6. Export-import proxy transaction accounting at the party recipient:
a) When the party is assigned to the trust, write:
Debt TK 138-Must be obtained (1388).
Debt TK 3388-Must be paid differently (except for the delegate ' s return)
There are TK 111, 112, ...
b) When you are authorized to export the clearing with the expenses, the business accounting receivables export:
Debt TK 338-Other payable (3388)
There are TK 138-Must be another (1388).
c) The detailed accounting of the export payment transactions-importing the trust is made in accordance with the instructions of the 338 account-The other must be paid; Accounting for GTGT imports of goods, TTB taxes, import duties at the party and receiving the trust in the direction It's a 333-tax account and the payments to the State Department.
3.7. Periodically when determining interest rates for loans, deposit rates, dividends, profit divided must be obtained, write:
Debts of TK 111, 112, ... (Numbers earned money)
Debt TK 138-Must Be Different (1388)
There are TK 515-Financial Operations Revenue.
3.8. When collecting the funds of the debts must be different, write:
TK 111-Cash
Owe TK 112-Money to the Bank
There are TK 138-Must be another (1388).
3.9. When there is a decision to process the debt that is not likely to be recovered:
TK 111-Cash debt (personal compensation, related collective)
I owe it to TK 334.
Debt TK 229-Reserve of property losses (2293) (if compensated by a backup must be hard to claim)
Debt TK 642-Enterprise management cost (accounting number at cost)
There are TK 138-Must be another (1388).
3.10. When businesses complete the procedure of selling other receivables (which are being reflected on the Balance Sheet) for the company to purchase debt, write:
Debts of TK 111, 112, ... (the proceeds from the sale of the debt must be recorded)
Debt TK 229-Reserve of property losses (2293) (the odds are offset by a hard-earned reserve)
The related TK debt (the difference between the debt of the debt of the debt must be difficult to collect from the amount of proceeds from the debt sale and the amount that has been offset by the debt reserve payout must be hard to demand)
There are TK 138-Must be another (1388).
3.11. When the cost of the cost of equity share the state business, write:
Debt TK 1385-Must return to the shares (details of the cost of shares)
There are TK 111, 112, 152, 331, ...
3.12. At the end of the shareholding process, the business must report and make an account of the sums of shares in terms of the shares with the body that determines the share. The total amount of the cost of the commodity, the allowance of employment, loss of employment, the aid of the retraining of labor, etc. is subtracted (-) by the amount of income per share of the state capital obtained from the state of the state-owned enterprise, noted:
Debt TK 3385-Pay back to the shares (the shares sold out of NN equity)
There ' s TK 1385-We ' ve got to go back to stock.
3.13. The expenses for career activity, project, XDCB investment expenditures, SXKD costs but not licensed approved by the approved authority, write:
Debt TK 138-Must be different
There are TK 161, 241, 641, 642, ...
3.14. When the Financial Reporting, the outstanding balance of income has a foreign origin assessed according to the actual transaction rate at the time of the Financial Reporting Point:
-If the foreign exchange rate is up compared to the dollar rate of Vietnam, write:
Debt TK 138-Must be different
There are TK 413-Exchange Rate Deviation (4131).
-If the foreign exchange rate falls compared to the dollar rate of Vietnam, write:
Owe TK 413-Exchange Rate (4131)
There's TK 138.
1. Accounting Principles
a) This account is used to reflect the payout of the business to the worker in the business and the situation payment of those payout.
b) The advance is a sum of money or supplies issued by the business to the recipient to carry out the task of producing, business or addressing a certain work approved. The recipient must be the worker who works at the business. For regular reagent (belonging to the physical, administrative, administrative, administrative division) must be written by the Director in writing.
c) The recipient (a personal or collective) must be held accountable to the business of the number that has received the advance and is only used for the right purposes, and the work content has been approved. If the advance number is not used or does not use the funds to return the fund. The recipient does not transfer the amount of the advance to another user.
When completed, the end of the job is delivered, the recipient must set up the advance payment table (accompanied by the original certificate) to pay the whole, end points (per once, each paragraph) the received number, the number of applications used, and the difference between the number. receive a response with the number used (if available). The amount of use is not available if the fund is not filed, except for the payer's salary. In the case of overtaking, the business will spend the remainder lacking.
d) The previous temporary advance must be paid to the next term. The accountant must open up a detailed accounting plan for each recipient of the recipient and the full record of the receiving situation, the advance payment per advance.
2. The texture and reflection content of the 141-Advance account
Debt:
The funds, the supplies for the workers of the business.
There Are:
-The payments have been paid;
-The amount of cash that does not expire in the fund or account for the salary;
-Private supplies don't run out of storage.
Debt Balance Balance:
The number is unaccounted for.
3. The method of accounting for some key economic transactions
a) When the payment of money or supplies to the worker in the business, write:
Debt TK 141
There are TK 111, 112, 152, ...
b) When the work is done, the recipient of the application of the temporary payment table accompanying the original evidence has been signed to determine the advance, writing:
Debt of TK 152.153, 156, 241, 331, 621.623, 627, 642, ...
There's TK 141.
c) The expense (or use) payments are not all, must re-enter the fund, enter the warehouse or subtract from the payer ' s salary, write:
TK 111-Cash
Owe TK 152-Raw materials, materials
I owe it to TK 334.
There's TK 141.
d) The actual number of actual numbers that was approved than the number received the advance, accounting for a coupon for additional payment for the receiving recipient, writing:
Debt of TK 152, 153,156, 241, 621, 622, 627, ...
There's TK 111-Cash.
What? 23. The Principles of Inventory Accounting
1. The inventory account group is used to reflect existing price values and the business ' s inventory fluctuation situation (if the business does the accounting of inventory according to the regular prescrip method) or used to reflect the value of its inventory. the first storage and the end of the business ' s accounting period (if the business does the accounting of inventory according to periodic inventory).
2. The inventory of the business is that the assets are bought in to produce or for sale in the production period, the normal business, including:
-The buyer is on the road;
-Materials, materials, tools, tools;
-The finished product.
-The work, the goods, the goods sold.
-The goods are stored at the corporate tax vault.
For the unfinished product, if the time of production, turnover exceeds a regular business cycle is not presented as inventory on the Balance Sheet that presents as long-term assets.
For supplies, equipment, spare parts that have a reserve time of over 12 months or over a cycle of production, the usual business is not presented as inventory on the Balance Sheet that presents as long-term assets.
3. The categories of products, goods, supplies, assets that receive the household, receive the deposit, receive the export of import, acquisition, etc., are not in the ownership and control of the business are not reflected as inventory.
4. The inventory accounting must be made by the regulation of the "inventory" accounting standard when determining the price of inventory, the method of calculating inventory value, which determines the net worth of the entity, setting up the inventory price reduction and the inventory. Pay for expenses.
5. The principle of determining the price of inventory of inventory is specified specifically for each type of supplies, goods, according to the source of the form and timing of the price.
6. The unreimbursable taxes are charged into inventory value such as: The first GTGT tax on undeductible inventory, special consumption tax, import tax, environmental protection tax must submit when purchasing inventory.
7. When purchasing inventory if it is received with more products, goods, equipment, spare parts (prevention of failure cases), the accountant must define and record the product individually, spare parts in a reasonable value. The value of the product, the purchase is determined by the total value of the purchased row minus the value of the product, equipment, spare parts.
8. When the sale of the inventory, the price of the sold inventory is recorded as the cost of production, business in the period in accordance with the revenue associated with them being noted and in line with the transaction nature. The case of exporting inventory for commercial use, advertising is done in principle:
a) The case of stockpiles of inventory to encourage, advertising not to collect money, not accompanied by other conditions such as having to purchase products, goods ...., accounting records inventory value at the cost of sales (details of promotional items, advertising);
b) The case of exporting inventory to commercial, advertising, but customers is only receiving a commercial purchase, advertising accompanied by other conditions such as having to purchase products, goods (e.g. buying two products donated to a product ....) then accounting must allocate the number of products. The proceeds are to charge the sales of the goods, the value of the goods is calculated at the price of capital (this case the transaction is a reduction in the sale price).
9. When determining the value of the final inventory, the business applies in one of the following methods:
a) The method of calculation by name price: The target price method is applied based on the actual value of the goods purchased in, each product product output should only apply to businesses with less items or stable goods and goods. I got it.
b) copyright equality: In accordance with the method of equality, the value of each type of inventory is calculated according to the average value of each type of inventory of the first inventory and the value of each type of inventory purchased or produced in the period. The average value can be calculated per term or after each shipment of entry, depending on the specific conditions of each business.
c) The previous entry method, preceded by (FIFO): The pre-entry method, preapplied to the assumption based on the assumption is that the value of the inventory purchased or produced first is preceded, and the value of the remaining inventory is at the end of the inventory value. buy or produce near the end of the period. According to this method, the inventory value is calculated at the price of the shipment of goods at the first or near-early period, the value of the last inventory calculated at the price of the warehouse row at the end or near the end of the inventory.
Each method of calculating inventory has certain advantages, disadvantages. The accuracy and reliability of each method depends on the requirements of management, proficiation, career capacity, and computing tools, the information processing of the business. At the same time depends on the requirements for preservation, the complexity of the type, the rule, and the fluctuations of the supplies, the goods at the business.
10. For the currency purchased by foreign currency, the purchase price base at the actual transaction rate at the time of the birth to record the value of the imported inventory (except for the pre-payment case for the seller the value of inventory corresponds to the cost). the previous amount was recorded at the rate at the time of the advance. The portion of the import tax must be submitted in accordance with the import tax rate of the customs authority under the rule of law. Details of the exchange rate accounting are implemented as stipulated at Article 69-instructs the exchange rate accounting method.
11. By the end of the accounting yearbook, if the value of the inventory does not recover enough due to damage, outdated, reduced sales prices or finished costs, the increased sales cost must record the price of inventory root for the net worth being able to perform. It's the inventory. Net worth can be done by the sales price of inventory in the production period, the normal business minus (-) estimated cost to finer the product and the estimated cost required for the consumption of them.
The writeup of stock prices for a net worth can be made by setting up inventory discounts. The number of stockpiles of inventory rebate is set to be the difference between the price of the stock that is greater than the net worth being able to perform.
All the disparities between the cost of inventory rebate should be established at the end of this accounting period greater than the expected inventory rebate in the end of the previous accounting period, the losses, the loss of inventory, after the deduction (-) the compensation section. Usually due to personal responsibility, and the cost of general manufacturing does not allocate, it is noted as the cost of production, business during the period. The case of a reduced inventory price reduction reserve at the end of this accounting is less than the expected inventory discount bill at the end of the previous accounting period, and the smaller number of deviation must be completed in terms of the cost of production, business.
12. The inventory accounting must simultaneously plan the details of the value and artifacts in every single thing, type, physical scale, goods according to each location of management and use, always ensuring the match, both in terms of the value and artifacts between the reality of the object. There's a commodity with a composite accounting book and a detailed accounting book.
13. In a business (a unit of accounting) is only applied to one of the two inventory accounting methods: Permanent prescribation method, or periodic inventory method. The selection of applicable inventory accounting in the business must be based on characteristics, properties, numbers, types of supplies, goods, and management requirements for proper use and must be done consistent in the accounting age.
Inventory accounting methods.
a) regular prescribation method: The routine prescribation method is the method of tracking and reflection frequently, constantly, having the system of entry, export, physical existence, goods on accounting books. In the case of applying regular prescribation methods, inventory accounting accounts are used to reflect the existing number, the increased volatility situation, the reduction of supplies, goods. Therefore, the value of inventory on accounting books can be determined at any time in the accounting period.
At the end of the accounting period, based on the actual inventory of inventory, the comparison, the reference to the number of inventory metrics on the accounting book. In principle the actual inventory principle must always be consistent with the number of inventory on the accounting book. If the difference must be traced to the cause and have a timely processing solution. Regular prescriing methods often apply to manufacturing (industrial, construction, etc.) businesses and business businesses business with large value items such as machinery, equipment, engineering, high quality etc.
b) periodic inventory method:
-A periodic inventory method is a method of accounting for the actual inventory results to reflect the value of the late physical inventory, the goods on the aggregate accounting book and from which the value of the goods, the item was exported in the period of the formula:
| Inventory value in time |
= |
First Inventory Value |
+ |
Total inventory value in the period |
- |
End Inventory Value |
-According to periodic inventory methods, every volatility of supplies, goods (importing, exporting) does not follow, reflecting on the account of inventory accounting. The value of the item, goods purchase and entry in the term is followed, reflects on a separate accounting account (account 611 "Purchasing").
-Inventory, goods are conducted at the end of each accounting period to determine the value of the item, the actual inventory, the value of supplies, the goods exported during the period (the consumption for manufacturing or export) as the account log base of account 611. "Buy". As such, when applying the periodic inventory method, inventory accounting accounts are used only at the beginning of accounting (to end the first balance) and the end of the accounting period (to reflect the actual value of the actual inventory).
-recurring inventory methods often apply in businesses with many types of goods, materials with a variety of rules, very different patterns of code, low value, goods, export items, or regular sales (retail stores ...). The method of examining the inventory of inventory has the advantage of being simple, reducing the weight of the accounting workload. But the accuracy of the value of supplies, the goods exported, the sale was affected by the quality of the management of management at the warehouse, the counter, the terminal.
What? 24. Accounts 151-The purchase is on the road.
1. Accounting Principles
a) This account is used to reflect the value of goods, supplies (materials, materials; tools, tools; goods; goods) purchased by the owner of the business while on the shipping lane, in the harbour, marina, the foreign affairs warehouse or on the return. to the business but is waiting for an entry check.
b) Goods, supplies are considered to be owned by the business but have not yet imported, including:
-Goods, purchased items have paid money or have accepted payment but left at the seller ' s warehouse, in the harbour, dock or on the shipping lane;
-Merchandise, purchased supplies went to business but were awaiting testing, checked into storage.
c) The purchase of the purchase is on the path recorded on the account 151 in accordance with the principle of the original price specified in the "inventory" accounting Standards.
d) Every day, when receiving a purchase invoice, but the airline is not in the store, accounting for the unwritten accounting of the economic contract and the filing of the invoice in its own filing: "The purchase is on the road".
During the month, if the goods were to enter the warehouse, base accounting for stock input and bill purchase bills directly into the accounts 152 "Materials, materials", account 153 "Tools, tools", account 156 "Goods", account 158 "Goods of the Tax Warehouse".
If the end of the month is not yet back, the purchase bill is logged into account of the 151 "Purchase-on-the-Street account". The accountant has to open up the details to track down the purchase of goods that are traveling through each category of goods, supplies, shipments, every single economic contract.
2. The texture and reflection of the 151-Row account is on the road
Debt:
-For goods, supplies are already on the road;
-Connect the actual price of goods purchased by the end (case of the inventory of inventory accounting by periodic inventory).
There Are:
-Worth of goods, supplies purchased on the way to the warehouse or transferred directly to the customer;
-Connecting the actual value of the goods, the purchased item is on the first road (case of the inventory of inventory accounting by periodic inventory).
Debt Balance Balance: Valuing goods, supplies purchased but also on the way (not to enter the business store).
3. The method of accounting for some key economic transactions
a) Case of the inventory of the inventory of inventory according to the regular prescribation method.
-At the end of the accounting period, the base on the purchase invoice of the unincorporated purchases, if the input GTGT tax is deductible, write:
PTK 151-The purchase is on the road (prices have no GGTGT tax)
Debt TK 133-The GTGT Tax is deducted
There are TK 331-payable to the seller; or
There are TK 111, 112, 141, ...
-The input GTGT tax case is not deductible then the purchase value includes the GTGT tax.
-To the next month, when the row in the warehouse, the invoice base and the repository, write:
Owe TK 152-Raw materials, materials
Owe TK 153-Tools, tools
Debt TK 156-Goods
There's a TK 151-a purchase on the road.
-In case of a month after the cargo, the purchased item is not entering the depot that is delivered directly to the customer under the economic contract at the convenience store, at the seller's warehouse, at the harbour, dock, or direct to the customer, sending the dealer, the deposit, writing:
Debt TK 632-Cost of goods sold; or
Debt TK 157-The sale goes on sale
There's a TK 151-a purchase on the road.
-The case of purchase is going to be lost, the loss of detection immediately upon birth or when the final inventory, base on the margin of loss, depreciation, accounting reflects the value of lost inventory, depreciation, record:
Owes TK 1381-The property is missing for processing
There's a TK 151-a purchase on the road.
b) The case of the inventory of the inventory by the periodic inventory method.
-First of all, accounting for the actual value of the commodity, the supplies that are going to the end of the year before the actual value of the commodity, the supplies are going to the first, says:
Debt TK 611-Purchasing
There's a TK 151-a purchase on the road.
-At the end of the period, the base accounting on the results of inventory determines the actual value of the goods, the item purchased but not yet to the repository (also on course), writing:
Debt TK 151-The purchase is on the road
There's TK 611-Purchasing.
What? 25. Account 152-Raw materials, materials
1. Accounting Principles
a) This account is used to reflect the existing price values and the increased volatility situation, the reduction of the types of raw materials, materials in the business of the business. The materials, materials of the enterprise, are either external or self-processed labor objects for the purpose of manufacturing, business enterprises. The material, the material that reflects on this account is classified as follows:
-The material, the main material: These are materials and materials when involved in the production process that constitute the physical entity, the main entity of the product. Thus the concept of raw materials, the primary material associated with each of the particular production enterprises. In commercial business businesses, services do not set the concept of primary materials, side materials. The material, the main material, also includes half of the purchase, with the aim of continuing the production process.
-Woman material: Being the materials when involved in the production process, do not constitute the main entity of the product but can combine with the main material that changes color, taste, appearance, increase in the quality of the product or facilitate the process. Product fabrication is done normally, or caters to the need for technology, engineering, packaging preservation; catering to the labor process.
-Fuel: As things that provide heat supply during manufacturing, the business facilitales the process of making the product normal. Fuel can exist in liquid, solid, and gas.
-Alternate supplies: Are the materials used to replace, repair equipment machinery, transport facilities, tools, manufacturing tools ...
-Material and basic construction equipment: These are materials and devices used for basic construction work. For basic construction equipment including the necessary installation equipment, tools, tools, instruments, and configuration objects to be installed into the basic construction work.
b) Import, export, raw materials inventory, material on account 152 must be done in accordance with the principle of the original price specified in the "inventory" standard. The original price content of the material, the material is determined according to each source.
-The price of raw materials, external materials , including: A purchase price on the invoice, import tax, special consumption tax, imported GTGT tax, environmental protection tax must submit (if any), shipping costs, strenuation, preservation, classification, insurance, ... raw materials, materials from home to warehouse. enterprise, the cost of the procurement handle, the cost of the independent procurement department, the other costs are directly related to the procurement of raw materials and the natural shortage of depreciation in the rating (if any):
+ The value of the imported GTGT tax is deducted, the value of the raw materials, the buying material is reflected in accordance with the untaxed GGTGT. If the import GTGT tax is not deductible then the value of the raw material, the buying material includes the GTGT tax.
+ For raw materials, foreign currency purchasing materials are implemented as stipulated at Article 69-instructs the method of exchange rate of exchange rate.
-The original price of raw materials, homemade materials , including: The actual price of processed raw materials and processed costs.
-The price of the raw materials, the outsourcing materials processed. , including: The actual price of raw materials, outsourcing materials outsourcing materials, the cost of transporting materials to the processing place and from the processing of business, outsourcing outsourcing.
-The price of the joint venture capital factor, shares is the value of the parties to the joint venture capital that evaluated approval.
c) The calculation of the price of the raw material, the inventory material, is done in one of the following methods:
-Honorable method.
-The method of equality of power after each entry or the end;
-Front first, first.
The business of choice methods must ensure consistency in the entire accounting age.
d) Accounting for raw materials, materials to be done in every single warehouse, every single type, every single group, material, materials. The business case uses the accounting price in accounting accounting, raw materials, materials, and the end of the accounting period must calculate the difference between the actual price and the accounting price of the material, the material to calculate the actual price of raw materials, materials. whether to be used in the term by formula:
| The differential coefficient between actual price and the accounting price of NVL (1) |
= |
Actual price of NVL inventory |
+ |
The actual price of NVL imports in the |
| NVL ' s accounting prices exist first. |
+ |
NVL ' s accounting price entered the store during the period |
| The actual price of NVL exported in the |
= |
NVL ' s accounting price for export |
x |
The differential coefficient between actual price and the accounting price of NVL (1) |
It is not reflected in this account for the non-ownership material of the business as the holder of the passport, the raw material for the household, the raw material from the import and import of the import ...
2. The texture and reflection content of the 152-Raw account, materials
Debt:
-The actual value of the raw material, the entry material due to external purchases, self-government, outsourcing outsourcing, processing, capital acquisition or from other sources;
-The material value, the leftover material when it is checked;
-Connect the actual price of raw materials, end-of-inventory materials (case business accounting for inventory according to periodic inventory).
There Are:
-The actual cost of raw materials, export materials used in manufacturing, business, for sale, outsourcing outsourcing, or giving capital to;
-Therapy of raw materials, the material that returns the seller or is discounted by the purchase price;
-discount commercial raw materials, materials when purchasing is enjoyed;
-Statistical of raw materials, depreciation materials, loss detection when inventory;
-Connect the actual price of raw materials, the first inventory material (case of enterprise accounting for inventory according to periodic inventory).
Debt Balance Balance:
The actual cost of the material, the ultimate inventory.
3. The method of accounting for some key economic transactions
3.1. The case of the business of the inventory of the inventory according to the regular prescribation method.
a) When purchasing the raw materials, materials on the entry of the warehouse, the invoice base, the repository and the relevant magnetic certificates reflect the value of the raw material, the entry material:
-If the input GTGT tax is deductible, write:
Debt TK 152-Raw materials, materials (the purchase price without tax GTGT)
Debt TK 133-The GTGT Tax is deducted (1331)
There are TK 111, 112, 141, 331, ... (Total payment).
-If the input GTGT tax is not deductible then the raw material value includes the GTGT tax.
b) The raw material accounting for the seller, the trade discount or the decrease in the sale price received when purchasing the material:
-The case returns the raw material for the seller, writing:
Debt TK 331-Must pay the seller
There are TK 152-Raw materials, materials
There are TK 133-The GTGT tax is deducted.
-The case of a trade discount or a reduction in the price of sale received after purchasing, material (including fines that violate the economic contract on the nature of the payment on the purchase must be paid) the accounting must be based on the variable situation. The materials of raw materials for the allocation of commercial discounts, reduced sales prices are based on the number of raw materials that remain inventory, the number that has been exported to the product production or for building investment activity or has determined to be consumed in the period:
Debts of TK 111, 112, 331, ....
There are TK 152-Raw materials, materials (if NVL persists)
There are TK 621, 623, 627, 154 (if NVL has exported to production)
There are TK 241-unfinished basic construction (if the NVL has been exported for construction investment)
There are TK 632-Cost of goods sold (if the product provided by NVL has been defined as consumption in the period)
There are TK 641, 642 (NVL used for sales, management)
There are TK 133-GTGT Taxes deducted (1331) (if available).
c) The business case has received a bill of purchase but raw materials, materials that have not yet entered the enterprise store, plan to save the bill into a separate set of "Goods on the Road".
-If in the month of the shipment, the base goes to the receipt, which goes to the archives to document the 152 "raw materials, materials".
-If by the end of the month, the material is not yet back to the bill, accounting for a valid price.
Debt TK 151-The purchase is on the road
Debt TK 133-The GTGT Tax is deducted (1331)
There are TK 331-payable to the seller; or
There are TK 111, 112, 141, ...
-To next month, when raw materials, materials on entry, base on the invoice and entry of the warehouse, write:
Owe TK 152-Raw materials, materials
There's a TK 151-a purchase on the road.
d) When paying for the seller, if the payment discount is given, the actual payment of the actual payment is recorded into the financial operating revenue, says:
Debt TK 331-Must pay the seller
There are TK 515-Financial Operations Revenue (Payment discount).
For raw materials, materials imported:
-When importing the raw material, write:
Owe TK 152-Raw materials, materials
There's TK 331-payable to the seller.
There are TK 3331-GGTGT Tax must submit (33312) (if the first GTGT tax on imported goods is not deductible)
There are TK 3332-Special consumption tax (if available).
There are TK 3333-Income Tax, Import (import tax details).
TK 33381-Environmental Protection Tax.
-If the first GTGT tax on imported goods is deducted, write:
Debt TK 133-The GTGT Tax is deducted
There is TK 3331-The GGTGT Tax must submit (33312).
-The case for the pre-paid material for the seller in a foreign currency, the portion of the material value corresponding to the pre-paid amount was recorded according to the actual transaction rate at the time of the advance. The portion of the unpaid foreign material value was recorded by the actual exchange rate at the time of the purchase of the material.
e) The costs of procurement, impulsation, transport of raw materials, materials from the enterprise store, write:
Owe TK 152-Raw materials, materials
Debt TK 133-The GTGT Tax is deducted (1331)
There are TK 111, 112, 141, 331, ...
g) For the raw materials, the material entry for outsourcing outsourcing, processing:
-When the raw material is exported, the material takes the household, the processing, the record:
Debt TK 154-Cost of production, unfinished business
There are TK 152-Raw materials, materials.
-When the outsourcing of outsourcing expenses, processing, write:
Debt TK 154-Cost of production, unfinished business
Debt TK 133-The GTGT Tax is deducted (1331) (if available)
There are TK 111, 112, 131, 141, ...
-When rejoining the raw material store, the outsourcing material, the processing, write:
Owe TK 152-Raw materials, materials
There are TK 154-production costs, unfinished business.
h) For the raw materials, the material imported from the repository:
-When exporting raw materials, materials to self-processing, write:
Debt TK 154-Cost of production, unfinished business
There are TK 152-Raw materials, materials.
-When entering the repository, the material is homemade, writing:
Owe TK 152-Raw materials, materials
There are TK 154-production costs, unfinished business.
i) For the material, the leftover material detected when the specified inventory is caused by the specified cause, if the cause is not specified, the base for the raw material, the leftover material, says:
Owe TK 152-Raw materials, materials
There's TK 338-I have to pay, I have to pay.
-When a decision is made to process the material, the leftover material is shown in the inventory, the base to the processing decision, writing:
Debt TK 338-Must be paid differently (3381)
There are related accounts.
-If you specify as soon as the data count is checked, the leftover material is that of other businesses when importing the TK 152 does not write to the side with an account of 338 (3381) that the business actively records and follows in the administration and presentation system. in the theory of Financial Reporting.
l) When exporting raw materials, materials that use in manufacturing, business, write:
Debt of TK 621, 623, 627, 641, 642, ...
There are TK 152-Raw materials, materials.
l) Export raw materials, materials used for basic building investment or TSCE repair, writing:
Debt TK 241-Basic Basic Construction
There are TK 152-Raw materials, materials.
m) For the raw materials, materials that make a contribution to their subsidiary, joint venture company, link: When exporting raw materials, materials, records:
Debt of TK 221, 222 (in price review price)
Debt TK 811-Other expense (reassessment price is less than the record value)
There are TK 152-Raw materials, materials (according to record value)
There are TK 711-Other income (reassessment price is greater than the record value).
n) When exporting raw materials, materials used to repurchase the contribution portion of the subsidiary, the joint venture company, the link, write:
-Records sales of material sales and investments in the subsidiary company, joint venture company, link, record:
Debt of TK 221, 222 (in reasonable value)
There are TK 511-Sales and service sales.
There is TK 3331-The first GTGT tax must be filed.
-Record of the price of raw materials used to buy back part of the capital company, the joint venture company, the link,
Debt TK 632-Cost of goods sold
There are TK 152-Raw materials, materials.
o) For the raw materials, the missing material detected when the audit:
Any shortage of raw materials, materials in the warehouse or at management, the preservation is detected when the inventory must be compiled and traced back to the cause, identifying the offender. The base is on the inventory and the processing decision of the authority with the authority to log the accounting:
-If there is a mistake or no logging must proceed with an additional record or edit the data on the accounting book;
-If the value of the raw material, the depreciation material is in the scope of the deficit allowed (depleted material in the rating), says:
Debt TK 632-Cost of goods sold
There are TK 152-Raw materials, materials.
-If the loss count, the undetermined loss of the cause must be pending, the base at the depreciation value, says:
Debt TK 138-Must be obtained (1381)
There are TK 152-Raw materials, materials.
-When the decision is made, the base goes to the decision, says:
Debt TK 111-Cash (the offender pays for compensation)
Owe TK 138-Must be another fall (1388).
I owe it to TK 334.
Debt TK 632-Cost of goods sold (part of the depreciation value, raw material loss, the remaining material must account for the cost of goods sold)
There was TK 138-the other (1381).
p) For the raw materials, deposition scrap, no use:
-When liquing, the raw materials sale, scrap, accounting reflects the value of the capital:
Debt TK 632-Cost of goods sold
There are TK 152-Raw materials, materials.
-Accounting reflects the sales of raw materials, scrap, writing:
Debt of TK 111, 112, 131
There are TK 511-Sales and service sales (5118)
There are TK 333-Taxes and State Accounts receivable.
3.2. The case of the business of the accounting of the inventory according to the periodic inventory method.
a) First, end of the value of raw materials, the first inventory material, write:
Debt TK 611-Purchasing
There are TK 152-Raw materials, materials.
b) At the end of the period, the base to the test results determine the value of the raw material, the ultimate inventory material, write:
Owe TK 152-Raw materials, materials
There's TK 611-Purchasing.
What? 26. Account 153-Tools, tools
1. Accounting Principles
a) This account is used to reflect existing price values and increased volatility, reducing the types of tools, tools of the business. Tools, tools are labor materials that do not have enough standards of value and usage time for TSCE. So tools, tools are managed and accounted for, materials. According to the current regulation, the following labor materials if not eligible for the TSCE record are recorded as tools, tools:
-The spears, the molds, the tools, the tools, the dedicated tools for building manufacturing;
-The types of packaging that are bundled with the goods have their own money, but in the process of preserving the freight on the road and storage in the shed are depreciated value to subtract the value of the packaging;
-The instruments, the tools, the glass, the gourd, the porcelain,
-Manager, office supplies.
-Clothes, specialized footwear for work, ...
b) Import, export, tool inventory, tools on account 153 are made at the original price. The principle that determines the original price entry price, the instrument is done as specified for raw materials, materials (see interpretation in TK 152).
c) The calculation of the tool value, the inventory instrument is also done in one of the following three methods:
-First entry.
-In fact.
-The army.
d) Accounting for the tools, tools to do every single warehouse, every single type, every single group, every tool, tool. Tools, manufacturing tools for manufacturing, business, rental must be monitored for artifacts and values on the detailed accounting books by the use, according to the tenant and the person responsible for the matter. For the instrument, the instrument is of great value, the rare thing must have special preservation.
For tools, instruments with small value when used for manufacturing, business must record an entire time at the cost of manufacturing, business.
e) The case of tools, tools, rotated packaging, export rental items, or rental related to manufacturing operations, business in many accounting times is logged in the account 242 "prepaid expenses" and the gradual allocation at the cost of production, Business.
g) Tools, instruments related to foreign currency transactions conducted by regulation at Article 69-instructs the exchange rate accounting method.
2. The texture and reflection content of the account 153-Tools, tools
Debt:
-The actual value of the tool, the entry-to-purchase, auto-outsourcing, outsourcing-outsourcing, capital acquisition;
-Tool values, rent-entry tools;
-The actual value of the tool, the instrument that is detected when it is checked;
-Connect the actual price value of the tool, the end inventory tool (case of the inventory accounting enterprise under the periodic inventory method).
There Are:
-The actual value of the tool, the repository instrument used for manufacturing, business, leasing, or capital contributions;
-discount trade when purchasing tools, instruments enjoyed;
-The price of the tool, the return tool for the seller or the discount seller;
-A tool value, a missing instrument found in the inventory;
-Connect the actual price value of the tool, the first inventory tool (case of enterprise accounting for inventory according to the periodic inventory method).
Debt Balance Balance: The actual cost of tools, inventory tools.
Account 153-The instrument, the instrument, has four secondary accounts:
-Account 1531-Tools, tools : Reflect the existing price and the situation that fluctuate the types of tools, tools.
-Account 1532-Rotated packaging: Reflecting existing price values and the fluctuation situation of the types of rotation packaging used for the production, business of the business. Rotated packaging are types of packaging that use multiple times, for many production cycles, business. The value of the packaging that rotated when the output is allocated gradually at the cost of production, the business of many accounting times.
-Account 1533-The furniture for rent. : Reflect the existing value and the fluctuation situation of the tools, the specialized enterprise tool for leasing. Only accounting for this account of the tools, enterprise tools purchased for lease purposes, undifferentiated case, accounting for 1531 accounts. In the case of a tool rental, a tool used in manufacturing, business business is beyond accounting on a single-grade account, and you have to use the tool to move the tool, the instruments on the second-level account.
-Account 1534-Equipment, spare parts: Reflecting the existing price and the changing situation of the equipment, spare parts are not enough standard TSCE used for manufacturing, business business. The value of the device, spare parts when output is once at the expense of business production or the gradual allocation at the cost of production, business if used as tools, instruments.
3. The method of accounting for some key economic transactions
3.1. The case of the business of the inventory of the inventory according to the regular prescribation method.
a) Buy tools, import tools, if the input GTGT tax is deducted then the value of the tool, the instrument is reflected in the untaxed purchase price of GTGT, base on the invoice, repository and related certificates, write:
Debt TK 153-Tool, instrument (price without tax GTGT)
Debt TK 133-The GTGT Tax is deducted (the first GTGT tax input) (1331)
There are TK 111, 112, 141, 331, ... (Total payment).
If the input GTGT tax is not deductible then the tool value, the purchase instrument includes the GTGT tax.
b) The case of a trade discount or a reduction in the price of sale received after purchase of the instrument, the instrument (including the economic contract violations of the nature of the nature of the purchase payment), the accounting must be based on the variable situation. dynamic of the tool, tooling to allocate the number of trade discounts, rebate of the sale prices is based on the number of tools, inventory, or number that has been exported to business manufacturing operations:
Debts of TK 111, 112, 331, ....
There are TK 153-Tools, tools (if tools, tools remain inventory)
There are TK 154-unfinished SXKD cost (if tools, export tools)
used for business production) There are TK 641, 642 (if the tool, toolkit has been exported to sales operations, enterprise management)
There are TK 242-prepaid expenses (if allocated gradually)
There are TK 632-Cost of goods sold (if the product is due to the tool, that instrument is already defined as consumption in the period)
There are TK 133-GTGT Taxes deducted (1331) (if available).
c) Return the tool, the tools purchased for the seller, write:
Debt TK 331-Must pay the seller
There are TK 153-Tools, tools (tool value, return tool)
There are TK 133-The GTGT Tax is deducted (if available) (the first GTGT tax of the tool, the return tool for the seller).
d) Refleconation of the given payment discount (if any), write:
Debt TK 331-Must pay the seller
There are TK 515-Financial Operations Revenue.
Exporting tools, tools used for manufacturing, business:
-If the value of the tool, the instrument, the packaging, the rental item associated with an accounting period is calculated at the cost of production, business once, write:
Debt TK 623, 627, 641, 642
There are TK 153-Tools, tools (1531, 1532).
-If the value of the tool, tooling, rotation packaging, rental items related to multiple accounting times are allocated gradually to the cost of production, business, record:
+ When exporting tools, tools, rotated packaging, rental items, write:
Debt TK 242-Cost paid
There are TK 153-tools, tools.
+ When allocated to the cost of production, business for each accounting period, write:
Debt of TK 623, 627, 641.642, ...
There's TK 242.
-Record revenue for tool rental, tooling, writing:
Debts of TK 111, 112, 131, ...
There are TK 511-Sales and service sales (5113)
There are TK 3331-GTGT tax must submit (33311).
-Get the tool back, the rental tool, write:
Debt TK 153-Tools, tools (1533)
There are TK 242-The prepaid cost (the remaining value does not count on the cost).
g) For tools, import tools:
-When importing tools, tools, writing:
Owe TK 153-Tools, tools
There's TK 331-payable to the seller.
There are TK 3331-GGTGT Tax must submit (33312) (if the first GTGT tax on imported goods is not deductible)
There are TK 3332-Special consumption tax (if available).
There are TK 3333-Income Tax, Import (import tax details)
TK 33381-Environmental Protection Tax.
-If the first GTGT tax on imported goods is deducted, write:
Debt TK 133-The GTGT Tax is deducted
There is TK 3331-The GGTGT Tax must submit (33312).
-The case of purchase of the tool, the pre-paid tool for the seller in a foreign currency, the value of the tool, the instrument corresponding to the pre-paid amount is noted according to the actual transaction rate at the time of the advance. The portion of the tool value, the unpaid foreign currency instrument noted in the actual exchange rate at the time of the purchase of the instrument, the instrument.
h) When the testing of the tool's detection of tools, excess equipment, lack, loss, loss, processing accounting is similar to that of the material (see TK 152).
i) For tools, tools do not need to use:
-When liquing, the tooling, accounting tooling reflects the capital price:
Debt TK 632-Cost of goods sold
There are TK 153-tools, tools.
-Accounting reflects the sales of the tool, the recorder:
Debt of TK 111, 112, 131
There are TK 511-Sales and service sales (5118)
There are TK 333-Taxes and State Accounts receivable.
3.2. The case of the business of the accounting of the inventory according to the periodic inventory method.
a) Early accounting, the actual value of the actual price of the tool, the first inventory instrument, write:
Debt TK 611-Purchasing
There are TK 153-tools, tools.
b) At the end of the accounting period, the base to the audit results determine the value of the tool price, the ultimate inventory instrument, write:
Owe TK 153-Tools, tools
There's TK 611-Purchasing.
What? 27. Account 154-Cost of production, unfinished business
1. Accounting Principles
a) This account is used to reflect the aggregation of manufacturing costs, the business of catering to the calculation of the product, the service in the business that applies a regular prescribation method in the inventory accounting. In businesses that apply the periodic inventory in inventory accounting, the 154 account reflects only the actual value of the product, the late unfinished service.
b) Account 154 "Cost of production, unfinished business" reflecting the cost of production, business arose during the period; cost of production, business of the volume of products, services completed during the period; cost of production, early unfinished business, the end of the period. Manufacturing activities, primary business, secondary and outsourcing firms are processed in manufacturing businesses or in business business enterprises. The 154 account also reflects the cost of manufacturing, the business of manufacturing operations, the processing family, or the provision of services of commercial enterprises, if there are organizations of these types of activity.
c) The cost of production, the accounting business on account 154 must be detailed according to the cost of the cost of the cost (the division, production division, production team, the field, etc.); according to the type, product group, or details, the product division; according to each service. The case is or, according to the service.
d) The cost of production, business reflected on the account 154 includes the following expenses:
-Cost of raw materials, direct materials;
-Direct employee cost;
-Cost of use of public execs (for construction operation);
-General production costs.
) Cost of raw materials, materials, cost of workers above normal levels and general production costs fixed non-allocation is not included in the value of inventory that must be calculated at the cost of the sale capital of the accounting period.
e) At the end of the period, the allocation and connection of general production costs fixed at the cost of processing for each product unit according to the normal capacity level (With TK 627, TK 154 debt). Where the actual product level is lower than normal capacity, the accounting must calculate and determine the cost of general production fixed at the cost of processing for each product unit according to normal capacity. A general production cost of non-allocation (not counting on product value) is recorded at the price of goods sold during the period (with TK 627, TK 632). The cost of general production variable is allocated at the cost of processing for each product unit according to the actual cost of birth.
g) No accounting for 154 accounts of the following expenses:
-Cost of sale;
-Business management costs;
-Financial costs;
-Other expenses;
-Business income tax expense;
-The business, the project, the project.
-Basic building investment;
-The expenses are equipped with another source.
2. The method of using an account of 154 in the industry
a) Account 154-"Production costs, unfinished business" applies in the industry to assemble, aggregate cost of production, and price the product of the workshops, or the manufacturing department, product fabrication. For businesses that produce outsourcing outsourcing, processing, providing services, services to the outside or catering to product production, the cost of these activities is also incorporated into account 154.
b) Only to be reflected in the account 154 costs of the following:
-Cost of raw materials, direct materials for the production, product fabrication;
-Direct employee expenditures for the production, product fabrication;
-Common manufacturing costs serve directly for the production, product fabrication.
c) Account 154 in industrial production businesses is detailed by the cost of the cost of the cost (the division, the production division), in the category, product group, product, or product department details.
d) For the industrial manufacturing business that has a commercial outsourcing operation, providing services, services to the outside or catering to product production, the costs of this operation are also incorporated into account 154.
3. The method of using an account of 154 in the agricultural sector
a) Account 154 "Cost of Manufacturing, unfinished business" applies to the agricultural sector used to assemble the total cost of production and price the product of the farming activities, product processing or agricultural services. This account has to be detailed by the agricultural business (farming, breeding, processing, etc.), according to the site of the cost of the cost (workshop, production team, etc.), details of each type of tree and every product, every product or product. service.
b) The actual production price of agricultural products is determined at the end of the harvest, or the end of the year. The harvest product of the year is the cost of that year which means cost spent this year, but the next year harvest the product the next year is worth it.
c) For the cultivation industry, the cost must be treated in detail by three types of plants:
-The short tree day (rice, potatoes, cassava, etc.);
-The crop once harvested several times (pineapple, banana, ...);
-Long tree (tea, coffee, rubber, pepper, fruit tree, etc.).
For crops 2, 3 in a year, or planting this year, the year after the harvest, or the new crop of crop, just had a harvest care area in the same year, then it has to be based on the actual situation to record, reflect. Clearly the cost of this affair with another, of this area with another, of the previous year with this year and next year, ...
d) Not to reflect on this account cost of exploitation, new cultivation and long-term care during XDCB, sales costs, enterprise management costs, financial operating costs, other costs.
In principle, the cost of manufacturing the manufacturing sector is detailed by the accounting debt 154 "Cost of manufacturing, unfinished business" according to each subject of cost collection. For some types of costs that are associated with multiple accounting objects, or in relation to many cases, multiple periods must reflect on its own accounts, which then allocate to the cost of related products such as: Water irrigation costs, costs, and other products. First-year, land-based, land-based preparation of crops, harvested multiple times (this cost is not part of the XDCB investment capital), ...
e) On the same farming area, if planting alternated from two types of agricultural plants short of the day or more, the costs that arise directly are directly related to the type of tree, which is a separate set for the plant (as: Seed, the cost of planting, harvest, etc.), The cost of common birth to a wide variety of trees (indiscriminate ploughing costs, water water irrigation, etc.) is individually assembled and allocated to each plant in the cultivated area, or in accordance with a proper standard.
g) For perennial plants, the process from making soil, cultivation, care until starting with the product (collect, fortune) is calculated as the XDCB investment process to form TSCE, which is a cost of TK 241 "XDCB unfinished". The cost for the long-term garden in the manufacturing process, the business includes the costs for the care, the harvest.
h) When the accounting of the livestock industry on account 154 needs to pay attention to some of the following points:
-The cost of breeding costs must be detailed for each type of breeding activity (such as cattle ranching, pig breeding, etc.), according to groups or each of the cattle, poultry, and other types of livestock.
-The animal of the animal of the basic or fat-bred animal after the separation of the mother was opened in detail according to the actual cost.
-For the basic animal when the defrodiation turns into large livestock, the fat fed into account 154 according to the remaining value of the basic animal;
-The price object in the breeding industry is: 1 kilo of fresh milk, a standard calf, which is worth 1 kg of meat, which is worth 1 kg of meat, which is worth a day/animal husk, ...
i) The portion of the raw material costs, the direct employee cost above the normal level, the cost of general production fixed non-allocation is not calculated at the cost of the product that is calculated at the cost of the sale capital of the accounting period.
4. The method of using the account 154 in the service industry
a) Account 154 "Cost of manufacturing, unfinished business" applies in business business businesses such as: Transport, post office, tourism, services, etc. This account is used to set the total cost (raw materials, direct materials, direct workers, general production costs) and the cost of the volume of the service.
b) For the transport sector, this account is used to assemble the cost and cost of road transport (automobiles, trains, other raw vehicles ...) rail transport, waterways, air lines, pipeline transport, etc. The account 154 applies to the transport sector which must be opened in detail for each type of operation (passenger transport, freight, etc.) according to each business or service business division.
c) During the transport process, the tire is worn out with a degree faster than the head of the car's head, which usually has to replace many times but the value of an alternative tyres is not calculated at the cost of shipping at a time when the export is replaced. Thus, months of automobile transport businesses are cited in advance of the cost of tires at the cost of shipping (cost of payable) by the current financial regime.
d) The cost of raw materials, materials, direct workers costs directly above normal levels and the portion of the general production fee fixed unallocated is not included in the price of the product that is calculated at the cost of the sale capital of the accounting period.
For tourism business, this account is open in detail according to the type of activity: Travel Guide, hotel business, tourism business, etc.
e) In hotel business, account 154 has to open up details according to each type of service such as: Eat, drink, lodge service, entertainment entertainment, other service (washing, being, hair cut, telegraph, sports, etc.).
5. The method of using an account of 154 in the construction industry
a) For the prescribed construction business that only applies the method of inventory accounting by a regular prescribation method, does not apply the method of inventory accounting by a periodic inventory method, which accounts 154 uses to set up details. production fee, business, catering to the calculation of the production of industrial building products, the service of the construction enterprise.
b) The portion of the raw materials, direct materials, direct employee costs directly above normal levels and the portion of the general production costs unallocated not to be calculated at the cost of the build-up process, which is calculated at the cost of the sale capital of the next term. Yeah.
c) This account in the construction industry has four secondary accounts:
-Account 1541-Build: Used to set the cost, calculate the production of the build products and reflect the value of the late unfinished building product;
-Account of 1542-Other product: Used to set the cost, charge the product to produce another product and reflect the value of the last unfinished product (finished, build, etc.);
-Account 1543-Service: Used to set expenses, charge into service and reflect the cost of the last unfinished service;
-Account 1544-Build warranty expenses: Used to set up the construction cost of building construction, the actual installation of the actual development in the period and the value of the final unfinished construction work.
d) The set of production costs, calculating the cost of construction products according to each building, the work category, and according to the value of a specified price in the value of the build, including:
-Cost of material;
-The cost of the public.
-Cost of use of public execs;
-General charge.
The general cost is jointly funded by the Account Debt 1541 "Build": Only the general cost of the contract was born on the receiving team or construction site. The cost of building enterprise management (which is part of the general cost) is assembled on the $642 "Cost of Enterprise Management". This cost will be transferred to the 911 account debt "Define the business outcome" participating in the price of the complete build and sale product in the period.
The real estate builder uses this account to set up the cost of building real estate products. The case of building real estate for many purposes (as an office, renting, or for sale, for example, mixed apartment building) is done in principle:
-If enough of the base to determine the density or determine the density of the cost of building real estate for sale (real estate product) and the cost of building real estate to rent or office (TSCE or investment real estate) then the accounting must be accounted for. on TK 154 part of the cost of building real estate products. The cost of building TSCE or investment real estate is reflected separately on TK 241-unfinished basic construction.
-The case of no private accounting or determining the cost of construction costs for real estate components, TSCE, or investment real estate, then accounting for a set of cost-related expenses directly related to the investment of construction on TK 241. When the project is completed, the project completes the use of the hand, accounting for the base of the way to use the asset in practice to end the cost of building investment in accordance with the nature of each asset type.
6. The texture and reflection of the account 154-Cost of production, unfinished business
Debt:
-Materials costs, direct materials, direct employee costs, cost of use of the public machine, the general production costs arise in the period related to product production and the cost of performing services;
-Materials costs, direct materials, direct employee costs, cost of use of the public machine, the general production costs arise in the period related to the cost of building products or the cost of building in the internal stock;
-End of production cost, end-unfinished business (case of the inventory of inventory accounting by periodic inventory).
There Are:
-The actual production price of the processed product, transferred to sale, internal consumption, or use right into XDCB activity;
-The price of the build product that completes the partial table, or the entire consumption in the term; or the delivery for the main contracting business (upper or internal); or the price of construction products completed for consumption;
-The actual cost of the completed service volume provided to the customer;
-The recovery scrap value, the value of the broken product is not fixed;
-The price of raw materials, materials, and goods and services.
-Reflecting the cost of raw materials, the cost of the workers above the normal level and the general production cost of non-allocation is not included in the value of inventory that must be calculated at the cost of the sale capital of the accounting period. For the manufacturing business by order, or the business that has a long product production cycle that the accounting period has ended the cost of general production costs fixed to TK 154 until the newly completed product determines the cost of the fixed general production cost. is not included in the value of inventory that must be calculated at the cost of goods sold (TK 154, TK 632);
-End of production costs, the first unfinished business (case of the inventory of inventory accounting by periodic inventory).
Debt Balance Balance: The cost of production, the business was unfinished at the end of the period.
7. The method of accounting for some key economic transactions in the industry
7.1. The case of the inventory of inventory according to the regularly prescribed method
a) At the end of the period, the accountant ends the cost of the raw material, the direct material by each object set of cost, writing:
Debt TK 154-Cost of production, unfinished business
Debt TK 632-Cost of goods sold (part of NVL costs above normal)
There are TK 621-The raw materials, direct materials.
b) At the end of the period, the accountant ends the cost of the worker directly according to each object set of expenses, writing:
Debt TK 154-Cost of production, unfinished business
Debt TK 632-Cost of goods sold (cost of workers above normal)
There are TK 622-Direct employee costs.
c) The case of actual product levels produces higher or equal capacity by the end of the period, accounting makes calculation, allocation and complete transfer of all general production costs (the cost of general production of change and fixed general production costs) to each object set of expenses, write:
Debt TK 154-Cost of production, unfinished business
There are TK 627-General production costs.
d) The case of actual product levels output is lower than normal capacity then accounting must calculate and determine the cost of general production fixed at the cost of processing for each product unit according to normal capacity. The cost of general production fixed non-allocation (not counting the price of the difference between the total number of general production costs fixed by the actual generation greater than the cost of general production fixed at the price of the product) is noted for the price. sales capital in the period, writing:
Debt TK 154-Cost of production, unfinished business
Debt TK 632-Cost of goods sold (the portion of the fixed production costs do not allocate to the product price)
There are TK 627-General production costs.
) Worth the raw materials, export materials outside the back of the warehouse, write:
Owe TK 152-Raw materials, materials
There are TK 154-production costs, unfinished business.
e) The failure of the failed product price, the person who caused the damage to the damaged product must be compensated, says:
Debt TK 138-Must Be Different (1388)
I owe it to TK 334.
There are TK 154-production costs, unfinished business.
g) For the business that has a production cycle, the long business that in the accounting period has ended the cost of raw materials, direct materials, direct employee costs and joint production costs to TK 154, when determining the cost of raw materials, materials, details, etc. Direct employees directly exceed the normal level and general production costs are not calculated at the cost of the product, accounting reflects the cost of raw materials, materials, the cost of the worker above normal levels and the general production cost of the undivided. add (not to count on the value of inventory) that must account for the cost of the sale capital of the accounting period, write:
Debt TK 632-Cost of goods sold
There are TK 154-Cost of production, unfinished business (the case has already combined costs from TK 621, 622, 627 to TK 154).
h) The price of actual product imported in the period, writing:
Owe TK 155-The product
There are TK 154-production costs, unfinished business.
i) The case of production products that is used internally or continues to be used for XDCB activity does not enter the repository, says:
Debt of TK 641, 642, 241
There are TK 154-production costs, unfinished business.
l) The case after the export of the raw materials put into production, if receiving a trade discount or a reduction in the price of sale (including the fines of the economic contract violation of the nature of the payment on the purchase must be paid) in relation to the That material, accounting for the cost of producing unfinished business in terms of commercial discounting, reduced the sale prices that would correspond to the NVL number that was used to produce the unfinished product:
Debts of TK 111, 112, 331, ....
There are TK 154-unfinished business production costs (share of trade discounts, rebate sales prices corresponding to the NVL number already exported to produce unfinished product)
There are TK 133-GTGT Taxes deducted (1331) (if available).
l) A test production product:
-The cost of product production is set on TK 154 as for other products. When the recovery (sale, liquation) product production product, write:
Debt of TK 111, 112, 131
There are TK 154-The unfinished business production cost.
There are TK 3331-GTGT tax must submit (if any).
-Combine the difference between the cost of production and the amount of recovery from the sale, the product liquation bar:
+ If the production cost is higher than the amount of recovery from the sale, the product liquation product liqueit, the accounting value of the building investment asset value, says:
Debt TK 241-XDCB left
There are TK 154-unfinished business costs.
+ If the production costs are less than the number of recovery from the sale, the product liquation product liqueit, the accounting writeup accounting for the building investment asset, says:
Debt TK 154-Cost of manufacturing unfinished business
There are TK 241-XDCB unfinished.
m) The case of production products, which does not proceed to the warehouse that transfers straight to the buyer (electrical product, water ...), says:
Debt TK 632-Cost of goods sold
There are TK 154-production costs, unfinished business.
7.2. Case of inventory accounting by periodic inventory method:
a) At the end of the accounting period, the base to the actual inventory results, which determines the actual cost of production costs, the unfinished business and the implementation of the transfer, says:
Debt TK 154-Cost of production, unfinished business
There are TK 631-The price of production.
b) Early accounting, production of actual cost of manufacturing, unfinished business, writing:
Debt TK 631-Producer Price
There are TK 154-production costs, unfinished business.
8. The method of accounting for some major economic transactions in the Agriculture industry
8.1. The case of the inventory of inventory according to the regularly prescribed method
a) At the end of the period, accounting for the calculation and end of the cost of raw materials, materials directly under the object of a set of cost of production, business, write:
Debt TK 154-Cost of production, unfinished business
Debt TK 632-Cost of goods sold (part of NVL costs above normal)
There are TK 621-The raw materials, direct materials.
b) At the end of the period, the accounting plan and the end of the cost of the worker directly according to each object of the cost collection, writing:
Debt TK 154-Cost of production, unfinished business
Debt TK 632-Cost of goods sold (cost of workers above normal)
There are TK 622-Direct employee costs.
c) At the end of the period, the accounting does the calculation, allocation and end cost of general production costs for each of the expense set objects, writing:
Debt TK 154-Cost of production, unfinished business
Debt TK 632-Cost of goods sold (the portion of the fixed production costs do not allocate to the product price)
There are TK 627-General production costs.
d) The value of the additive product, writing:
Owe TK 152-Raw materials, materials
There are TK 154-production costs, unfinished business.
) Worth the recovery scrap, raw materials, outsourcing materials, re-entry of the warehouse, writing:
Owe TK 152-Raw materials, materials
There are TK 154-production costs, unfinished business.
e) of the price of the animal and of the livestock that feed it to the work animal, or of the livestock, write:
TK 211-TSCE (2116)
There are TK 154-production costs, unfinished business.
g) The price of actual production of the production of the production or consumption immediately, says:
Owe TK 155-The product
Debt TK 632-Cost of goods sold
There are TK 154-production costs, unfinished business.
h) The case of the production product output is used internally by not through the repository, writing:
Debt of TK 641, 642, 241
There are TK 154-production costs, unfinished business.
8.2. Case of inventory accounting by periodic inventory method:
The method of accounting for some of the major economic activities in the 154 account in the agriculture sector is similar to that of the industry.
9. The method of accounting for a number of key economic transactions in the service business
The method of accounting for a number of economic activities mainly in the 154 account in businesses in the service business is similar to that of the industry. I need to pay attention.
a) The business of connecting the actual price of the service volume is completed and has transferred delivery to the buyer and is determined to have sold in the period, writing:
Debt TK 632-Cost of goods sold
There are TK 154-production costs, unfinished business.
b) When using an internal consumer service, write:
Debt TK 641, 642
There are TK 154-production costs, unfinished business.
10. The method of accounting for some key economic transactions in the construction industry
10.1. The method of accounting for the cost of construction costs (on the side of the account debt 1541 "Build"):
a) The accounting of the material item, direct material:
-A material cost item, direct material including: The actual value of the main material, submaterial, components or left parts, rotated materials that join the composition of the building, installation or help for the execution and completion of the product. The volume of the building, the installation (not including the side material for the machinery, the public transport, and the material in the general cost).
-Principles of the accounting of materials, direct materials: Principles, materials used for construction of work categories to be directly calculated for that work item product on the basis of evidence from the original quantity according to the actual number used and in accordance with the actual price of export (the value of the government; advance first, advance, target practice).
-At the end of the accounting period or when the work is complete, conduct the inventory of the remaining material at the site of the production (if any) to write down the cost of the raw materials, the direct material used for the work.
-In real terms manufacturing manufacturing does not allow the calculation of the cost of raw materials, direct materials for each work, the work category, the business can apply the method of material allocation to the object used in a reasonable format (billion). the standard of raw materials, materials, etc.).
-Base on the Materials Distribution Table for each work, work item, write:
Debt TK 154-Production cost, unfinished business (cost of materials)
Debt TK 632-Cost of goods sold (NVL costs directly above normal)
There are TK 621-The raw materials, direct materials.
b) Direct payment of the cost of workers directly: The accounting is similar to the industry.
c) The cost of the expense item using the public executor:
-The cost of using a public executor includes: The cost for the public execs to carry out the volume of machine-built construction. The executor machine is a direct machine that serves the construction of the building. These are steam engines, diezen, gasoline, electricity, ... (including the construction machine, built).
-The cost of using a public machine consists of: Permanent costs and temporary costs. Regular cost for the operation of the public executor, including: Cost of machine control, machine service, etc.; Materials cost; tool cost, tooling; Cost of depreciation TSCE; Procurement Costs (small repair costs, electricity, water, car insurance, etc.) machine, etc.); Other costs with money.
-The temporary cost for the operation of the public machine, including: The large repair cost of the public execs (overhauled, overhauled, etc.) failed to qualify for the construction of the public machine; the cost of temporary construction to the public execs (tents, shack, pedestal, track, etc.). The temporary cost of the machine can arise first (accounted for by the accounting side 242 Account) which will then allocate to the account Debt 623 "Public executor"; or the following arise, but must be calculated at the cost of manufacturing in the term (due to the link). I mean, it's important to use the actual use of machines in a period of time. This case must conduct an advance in advance of the cost, writing to account 352 "Prepaid backup", Account Debt 623 "Cost of Use of the Public Machine".
-The collection of cost and cost valuation of the cost of using a public machine must be accounted for separately by each public machine (see instructions in the account section 623 "Cost of the Public Works").
-Base at the Expense Allocation Board using the public executor (the actual cost of the machine) calculation for each of the work, the work item category, write:
Debt TK 154-Cost of production, unfinished business
Debt TK 632-Cost of goods sold (expenses above normal)
There are TK 623-The cost of using the public executor.
d) Lend the general production cost item:
-Common manufacturing costs reflect the production costs of the team, the construction site: Food management management, nest, construction team; Social Insurance, health insurance, union funding charged by the rate of regulation on the right wage. pay workers directly to build, employees use public executor and workshop management staff, nests, teams; asset depreciation fixed to the team's operations and other costs associated with the operation of the team, ... When these expenses arise during the period, write:
Debt TK 627-General Production Cost
Debt TK 133-The GTGT Tax is deducted (if any)
There are TK 111, 112, 152, 153, 214, 242, 334, 338, ...
-When you determine the number of backup to the construction work warranty, write:
Debt TK 627-General Production Cost
There are TK 352-The backup must be paid.
-When the cost of repair and process warranty costs, such as the cost of raw materials, direct materials, direct employee costs, the cost of using the public machine, the general production costs, accounting reflects on the relevant expense accounts, write:
Debt TK 621-Materials cost, direct material
Debt TK 622-Direct employee cost
Debt TK 623-Cost of use of public executor
Debt TK 627-General Production Cost
Debt TK 133-The GTGT Tax is deducted (if any)
There are TK 112, 152, 153, 214, 331, 334, 338, ...
-At the end of the period, the actual cost transfer arose in the period of raw materials, direct materials, direct workers, the cost of using the public machine, the general production costs associated with the repair operation and the maintenance of the construction work to sum up repair costs. Treatment and warranty for warranty, writing:
Debt TK 154-Cost of production, unfinished business
There are TK 621-Materials Cost, Direct Materials
There are TK 622-Direct employee costs
There are TK 623-The cost of using the public machine
There are TK 627-General production costs.
-When the repair work warranty the construction of the completion desk for the customer, write:
Owe TK 352-The backup must be paid
There are TK 154-production costs, unfinished business.
-The expiration of the construction schedule, if the work does not have to be warranty or the number of backup to be returned to the construction process larger than the actual cost of the birth, the number of differences must be completed, says:
Owe TK 352-The backup must be paid
There are TK 711-Other income.
-At the end of the accounting period, the base on the Table allocated the general production cost to allocate and end the general production costs for the works, the relevant work category (proportional to the cost of the worker), writing:
Debt TK 154-Cost of production, unfinished business
Debt TK 632-Cost of goods sold (the portion of the fixed production costs do not allocate not to the cost of the build up)
There are TK 627-General production costs.
10.2. The method of accounting and the cost of construction costs (with TK 1541 "Build"):
a) The costs of the contract cannot be revoked (e.g., not enough legal practice as there is suspicion of its validity, or the contract that the customer cannot enforce its obligations ...) must be credited as a cost in the term, write:
Debt TK 632-Cost of goods sold
There are TK 154-production costs, unfinished business.
b) The cost of directly related to each contract can be reduced if other receivables are not included in the revenue of the contract. For example: The revenues from the sale of raw materials, redundant materials and machinery liquoration, the device execs upon the end of the construction contract:
-Import the repository, the leftover material when the construction contract ends, says:
Debt TK 152-Raw materials, materials (at the original price)
There are TK 154-production costs, unfinished business.
-Scrap recovery recovery, write:
Debt TK 152-Raw materials, materials (in a recall price)
There are TK 154-production costs, unfinished business.
-The case of excess material and scrap of recovery from entering the warehouse for sale immediately, accounting reflects the revenues of surplus and scrap material, which records the cost:
Debts of TK 111, 112, 131, ... (total payment price)
Have TK 3331-GTGT Tax must submit (33311)
There are TK 154-production costs, unfinished business.
-Machine payment accounting, specialized construction equipment for a construction contract and this TSCE has extracted enough depreciation at the end of the construction contract:
+ Reflection of the number of machine liquers, the construction device, writing:
Debts of TK 111, 112, 131, ...
Have TK 3331-GTGT Tax must submit (33311)
There are TK 154-production costs, unfinished business.
+ Reflecting the cost of machine liquation, device (if available), write:
Debt TK 154-Cost of production, unfinished business
Debt TK 133 GGTGT Tax is deducted (1331)
There are TK 111, 112, ...
+ TSCE has expired as a machine, the specialized construction device has liquorated, says:
Debt TK 214-A TSCE
There's a TK 211-TSCE.
c) At the end of the accounting period, the base at the cost of the completed actual construction product is determined to be sold (partial or whole to the Building Management Board-side A); or handed over to the business of internal finance:
-The case of hand over to the A (including the assembly of the building volume completed by the internal stock, for the stock business has its own accounting organization), writing:
Debt TK 632-Cost of goods sold
There are TK 154-Cost of Production, unfinished business (1541).
-A case of completed construction products (built houses for sale, ...) or completed construction products, based on the price of construction products completed for sale, writing:
Owe TK 155-The product
There are TK 154-Cost of production, unfinished business (1541).
-The construction delivery case is complete for the main contractor-built enterprise (upper level, internal unit-due to the internal construction of an internal building, the stock unit has its own accounting organization but only accounting for the price of construction. assembly), write:
Owe TK 336-Internal Pay (3368)
There are TK 154-Cost of production, unfinished business (1541).
What? 28. Account 155-The product
1. Accounting Principles
a) This account is used to reflect the existing value and the volatility situation of the product types of the business. The product is that products that have ended the processing process by manufacturing parts of the production or outsourcing business were tested in accordance with the technical standards and entry.
In the transaction export transaction, this account is used only at the delegated side of the trust, not used at the receiving party (the holder).
b) The work by the main production departments and the by-production of the production business must be evaluated at the price of production (original price), including: raw materials, direct materials, direct employee costs, general production costs and others. costs are directly related to the production of the product.
-For the cost of general production variable is allocated at the cost of processing for each product unit according to the actual cost of birth during the period.
-For the fixed general production costs allocated to the cost of processing for each product unit based on the normal capacity of the production equipment machinery. The normal capacity is the number of products achieved at the average level in normal production conditions.
-The case of actual product levels produces higher than normal capacity, the fixed general production costs are allocated to each product unit according to the actual cost of birth.
-The case of actual product levels output is lower than normal capacity, the fixed general production costs are allocated only to the cost of processing for each product unit according to normal capacity levels. The amount of non-allocated general production is recorded as a cost to determine the results of business activity (recorded at the cost of goods sold) during the period.
c) Do not count at the original price of the following expenses:
-Cost of raw materials, materials, cost of workers and other costs of production, other business arise above normal levels;
-The cost of preserving inventory minus the cost of preserving the inventory required for the next production process and the cost of the regulation of the "inventory" accounting Standards;
-Cost of sale;
-Business management costs.
d) A household outsourcing product that is evaluated at the price of a processed public entity including: The cost of raw materials, direct materials, outsourcing costs, and other costs are directly related to the outsourcing process.
The calculation of the value of the inventory is done in one of the three methods: the target actual price method; the method of power per capita; the previous entry method.
e) A business case accounting for inventory in accordance with a regular prescribation method, if the accounting of the input details, the export of a daily product that is listed in accordance with the accounting price (which may be the cost of a plan or the value of the specified repository). At the end of the month, accounting must calculate the actual cost of the entry into the warehouse and determine the differential coefficient between the actual price and the accounting price of the finished product (counting the difference of the first product) as the basis of determining the actual cost of the product. enter, export in the term (using the specified formula in the account section of the 152 "raw materials, materials").
g) The detailed accounting of the product must be done in every single warehouse, type, group, product thing.
2. The texture and reflection content of the 155-City account
Debt:
-The value of the entry into the store;
-The value of the finished product when it is checked;
-End the value of the final inventory (case of the inventory of inventory by periodic inventory).
There Are:
-The actual cost of the export product;
-The value of the product is lacking in inventory.
-Connect the actual price of the first inventory (case of the inventory of inventory by periodic inventory).
Debt Balance Balance: The actual value of the final inventory.
Account for 155-The City, two accounts grade two:
-Account of 1551-The entry into the store: Reflect the existing price values and the volatility situation of the imported finished products (except for the product being real estate);
-Account of 1557. Reflect the existing value and the volatility situation of the real estate of the business. Real estate products include: Use of land; home; or home and land use; infrastructure built by the investment business to sell in normal business activities.
3. The method of accounting for some key economic transactions
3.1. The business case accounting for inventory according to the regular prescribation method.
3.1.1. Enter a component store due to a business or outsourcing business, writing:
Owe TK 155-The product
There are TK 154-production costs, unfinished business.
3.1.2. Export of finished products for sale to customers, accounting reflects the capital price of the sale, writing:
a) For the product is not real estate
Debt TK 632-Cost of goods sold
TK 155-The product.
b) For the real estate product (for business works is the owner of the investment)
b1) The original price of real estate includes all costs related to investing, building real estate (including investment costs, building infrastructure attached to real estate) to put real estate into the state ready for sale.
b2) The cost is directly related to the investment, real estate construction has to ensure that the actual costs are already born, the costs have been compiled by the volume of the volume.
b3) The case of an unassembled enterprise case is full of records, evidence from direct-related expenses to investment, real estate construction, but has already developed real estate sales, the business is quoted in front of a portion of the cost to temporarily. The cost of goods sold. When a set of files, the evidence, or when the real estate is complete, the business must decide the amount of the expense quoted in advance of the cost of goods sold. The difference between the amount of the cost was higher than the actual cost of the student who was adjusted to reduce the cost of the sale of the decision-making.
b4) The pre-cost of the cost to temporarily charge real estate into real estate must comply with the following principles:
-Businesses are only pre-priced at the cost of goods sold on the expenses that have been in the investment, construction, but not yet enough records, documents to get the volume and have to convince details of the reason, the expense content first. category of work in the period.
-Businesses are only pre-paid to temporarily bid for the sale of goods sold to the completed real estate section, which is determined to be sold in the period and sufficient standard of recording revenue by regulation at this Smart.
-The previous number of prepaid expenses and the number of actual expenses recorded at the cost of goods sold must be guaranteed to correspond to the valuation of capital prices according to the total cost of the estate portion of the property determined to be sold (defined by area). -Yeah.
B5) The method of capital price accounting for real estate is determined to be sold.
-For the finished product portion, when the sale, write:
Debt TK 632-Cost of goods sold
TK 155-The product.
-When prior to the cost to temporarily calculate the cost of the real estate sold during the period, write:
Debt TK 632-Cost of goods sold
There's TK 335-The cost must be paid.
-The investment costs, the actual construction of the fact that arise have enough document records and the collected experience is set to calculate the cost of the real estate construction investment, writing:
Debt TK 154-Cost of production, unfinished business
Debt TK 133-The GTGT Tax is deducted
There are related accounts.
-When the previous expenses had enough records, the document proved to have been realistic, accounting for lowering the cost of prior charges and reduced production costs, unfinished business, writing:
Owes TK 335-Cost payable
There are TK 154-production costs, unfinished business.
-When the entire real estate project is complete, the accountant must decide and write down the remainder of the previous cost of charges (if any), write:
Owes TK 335-Cost payable
There are TK 154-The production costs, the unfinished business.
There are TK 632-Cost of goods sold (the difference between the previous amount of charge is higher than the actual cost of being born).
3.1.3. Export to sales to sell, export to dealership sales facilities, deposit, records:
Debt TK 157-The deposit is sold (dealer sales)
TK 155-The product.
3.1.4. When a buyer returns the number of finished goods sold: The case of sold finished goods is subject to a GTGT tax subject in accordance with the deduction, accounting that reflects the repaid sales revenue in the sales price of untaxed GTGT, says:
Debt TK 521-Revenue deductions (5213)
Owe TK 3331-GGTGT Tax must submit (33311)
There are TK 111, 112, 131, ... (the total value of the sale is returned).
At the same time reflects the capital price of the sold-in-store, writing:
Owe TK 155-The product
There are TK 632-Cost of goods sold.
3.1.5. Internal consumer product accounting:
Debt of TK 641, 642, 241, 211
TK 155-The product.
3.1.6. Export the finished goods store to the internal accounting units of the business interior:
-The case of the subunit of the dependent accounting unit that records the revenue, capital price, accounting of capital price notes sold, says:
Debt TK 632-Cost of goods sold
TK 155-The product.
-A case of unallocated dependent accounting unit case revenue, capital price, accounting for recording the turnover of rotated products between the work in the enterprise is an internal income, says:
Debt TK 136-Internal capture
There is TK 155.
There are TK 333-Taxes and State Accounts (details of each tax).
3.1.7 The export of finished goods to subsidiary companies, joint venture companies, links, records:
Debt of TK 221, 222 (in price review price)
Debt TK 811-Other expense (the difference between the review price is less than the record value of the product)
There is TK 155.
There are TK 711-Other income (the difference between the review price is greater than the record value of the finished product).
3.1.8 When exporting the finished store to purchase the portion of the capital that contributes to your company, the joint venture company, the link, write:
-Records sales of finished products and investments in the subsidiary company, joint venture company, link, record:
Debt of TK 221, 222 (in reasonable value)
There are TK 511-Sales and service sales.
There is TK 3331-The first GTGT tax must be filed.
-Write capital price comments used to purchase the portion of the capital that contributed to your subsidiary, joint venture company, link, write:
Debt TK 632-Cost of goods sold
TK 155-The product.
3.1.9. Any case of discovery, a lack of product when a checklist is compiled and traced to the cause of the offender. The base is on the inventory and the processing decision of the authority with the authority to log the accounting:
-If inheritance, lack of finished or unaccounted for the accounting must proceed to add or modify the number of items on the accounting book;
-The undetermined case is undefined, the lack of pending treatment:
+ If excess, write:
Debt TK 155-The product (in reasonable value)
There's TK 338-I have to pay, I have to pay.
When there is a decision to handle the jurisdiction, write:
I owe it to TK 338.
There are related accounts.
+ Without, write:
Debt TK 138-Must be obtained (1381)
TK 155-The product.
-When there is a decision to handle the authority, the accountant says:
Debts of TK 111, 112, ... (if the individual commits a monetary compensation error)
I owe it to TK 334.
Debt TK 138-Must be obtained (1388).
Debt TK 632-Cost of goods sold (part of the depreciation value, the remaining loss after minus the amount of compensation)
There was TK 138-the other record (1381).
3.1.10. The business case uses product products to offer, to offer, to advertise (in accordance with the law of commerce), when publishing products for commercial purposes, advertising:
a) The case of product output to donate, to be recommended, advertising not to collect money, not accompanied by other conditions such as having to purchase products, goods ..., accounting records of product value into the cost of sales (details of promotional items, advertising), write:
Debt TK 641-Cost of sale
There are TK 155-The product (product production cost).
b) The case of product export to be recommended, advertising, but customers are only receiving a commercial purchase, advertising accompanied by other conditions such as having to purchase products (e.g. purchasing 2 products donated to a product ....) the accounting must allocate the proceeds to the product. to account for the sales of the goods, the value of the goods is calculated at the cost of goods sold (this case the transaction is a reduction in the sale price).
-When the export is recommended, the accounting notes the value of the goods to the cost of goods sold, writing:
Debt TK 632-Cost of goods sold (price of production)
TK 155-The product.
-Records the sales of the recommended goods on the basis of the allocation of proceeds for both the product sold and the product is recommended, advertising, writing:
Debts of TK 111, 112, 131 ...
There are TK 511-Sales and service sales.
There are TK 3331-GTGT tax must submit (33311) (if available).
c) If a gift to the employee worker is equipped with a reward fund, benefits, accounting must record revenues, capital prices such as normal sales transactions, write:
-Record the price of goods sold to the value of the product used to vote, donate to employees and workers:
Debt TK 632-Cost of goods sold
TK 155-The product.
-Record the revenue of the product that is equipped with a reward fund, welfare, writing:
Debt TK 353-The reward fund, welfare (total payment price)
There are TK 511-Sales and service sales.
There are TK 3331-GTGT tax must submit (33311) (if available).
3.1.11. Payment accounting for workers by product.
-Revenue of the product used to pay the worker ' s salary, says:
Debt TK 334-Pay the worker (total payment price)
There are TK 511-Sales and service sales.
Have TK 3331-GTGT Tax must submit (33311)
There are TK 3335-Personal Income Tax (if available).
-Record of the price of goods sold to the value of the product used to pay salaries for workers and workers:
Debt TK 632-Cost of goods sold
TK 155-The product.
3.1.12. Reflecting the cost of a stagnated product, which does not need to be used when liquing, concession, write:
Debt TK 632-Cost of goods sold
TK 155-The product.
3.2. The case of the business of the accounting of the inventory according to the periodic inventory method.
a) Early a), accounting for the resulting base inventory of finished product inventory last time to end the value of the first inventory into account 632 "Cost of goods sold", says:
Debt TK 632-Cost of goods sold
TK 155-The product.
b) At the end of the accounting period, the base to the results of the inventory into inventory, the end of the value to the end inventory, write:
Owe TK 155-The product
There are TK 632-Cost of goods sold.
1. Accounting Principles
a) This account is used to reflect existing prices and increased volatility, reducing the goods of the business including goods at warehouses, stalls, real estate goods. Goods are types of supplies, products purchased by the business with the aim to sell (wholesale and retail). Where the purchase of goods purchased for sale, which is used for production, the business does not explicitly distinguish between the two reselling or for use, which still reflects on the 156 "Goods" account.
In the export-export transaction, this account is used only at the delegated side of the trust, not used at the party's receiving party. Buying, selling goods related to foreign currency transactions are made as stipulated at Article 69-the guidate of the exchange rate arbiter.
b) The following cases do not reflect on the 156 "Goods" account:
-Goods that receive the sale, receive the passport for other businesses;
-Goods purchased for manufacturing operations, business (writing to accounts 152 "raw materials, materials", or account 153 "Tools, tools", etc.).
c) The import, export, inventory inventory on a 156 account is reflected in accordance with the principle of the original price specified in the "inventory" accounting Standards. Price of goods purchased in, including: Buy prices, procurement costs (shipping, impulsively, warranty from place of purchase on corporate warehouses, insurance costs, etc.), import duties, special consumption tax, environmental protection tax (if available), the $GTGT tax (if available). Not deductible. The business case buys goods for resale but for reasons that need to be machinized, prefabricated, refurbishable, selective classification to increase the value or the ability of goods to be sold, the purchase price is included in both the cost of the household, the primary.
-The price of goods purchased is calculated by each source of input and must be monitored, reflecting on the purchase price and the cost of purchasing goods.
-To calculate the value of inventory, accounting may apply one of the following methods:
+ Entry Method First;
+ method of practical practice;
+ Power equality method;
-Some units with particular (such as supermarket or similar business units) may apply the technique that determines the value of the end inventory according to the Retail Price method. This method is often used in the retail industry to calculate the value of inventory in large numbers of rapidly changing items and has a similar margin advantage that cannot be used in other original pricing methods. The price of inventory is determined by taking the sale price of the inventory minus the margin profit by the reasonable percentage. The ratio used to take into account those items is lowered to lower than its original sale price. Typically each retail department uses a percentage of its own per capita.
-The cost of procurement of goods in the period is calculated for the consumption of consumption in the period and inventory of the final inventory. The choice of standardization costs the cost of goods depending on the specific situation of each business but must follow the principle of consistency.
d) The case of buying goods is included with products, goods, spare parts (failures of failures), accounting must identify and record products, goods, spare parts in a reasonable value. The value of imported goods is the value that has excluded the value of products, goods, equipment, spare parts.
Accounting for the details of the inventory must be done in every single warehouse, every single category, every single commodity.
2. The texture and reflection of the 156-Goods account
Debt:
-The purchase value of the goods according to the purchase order (including the taxes that are not reimbursable);
-Cost of goods purchased;
-The value of outsourcing outsourcing (including purchase price and outsourcing costs);
-The value of goods sold by the buyer;
-The value of the goods detected when it is checked;
-End the end inventory value value (case of the inventory accounting enterprise under the periodic inventory method);
-Worth a real estate purchase or transfer from an investment estate.
There Are:
-The value of the goods exported to sell, deliver the dealership, hand over the dependent business; outsourcing outsourcing, or use for manufacturing, business;
-The allocated procurement costs for goods sold in the period;
-Trade trade discount is enjoyed;
-The purchase price reductions are enjoyed;
-The price of goods returned to the seller;
-The value of the goods detected is lacking in inventory;
-Connect the first inventory commodity value (case of the inventory accounting enterprise under the periodic inventory method);
-The value of real estate goods that has sold or turned into an investment real estate, the real estate owner uses or fixed assets.
Debt Balance Balance:
-The purchasing value of the inventory of the inventory;
-Cost of procurement of inventory.
Account 156-The cargo, three accounts grade two:
-Account 1561-The purchase price: Reflect the existing price values and the volatility situation of the goods purchased and have entered the warehouse (in accordance with the purchase price);
-Account 1562-Cost of procurement of goods: Reflecting the cost of purchasing the goods associated with the number of goods that entered the warehouse during the period and the situation allocated the cost of the existing goods purchased in the period for the volume of goods sold during the late period and actual inventory (including inventory and deposits). go to sell, dealers, deposit unsold). The cost of purchasing the accounting goods into this account only includes the direct related costs to the procurement process such as: The cost of goods and goods, rent, rent, etc. costs of shipping, loading, preserving goods from the purchase site. to the business warehouse; natural losses in the format arise during the course of the procurement of goods.
-Account 1567-real estate goods: Reflect the existing value and the volatility situation of the real estate goods of the business. Property goods include: Use of land; home; or home and land use; purchasing infrastructure for sale during normal business activities; Real estate transfers to inventory as owners start to deploy for sale purposes.
a) The texture and reflection of the account 1561-Cost of goods purchase
Debt:
-The purchase of goods purchased into the repository according to the purchase invoice;
-Import tax or special consumption tax of imported goods or GTGT imports of goods, the GTGT tax input-if not deductible, calculated for the number of goods purchased outside of the warehouse;
-The cost of the goods of the household goods, the processing of the warehouse, including: The purchase price and the cost of the processing of the household;
-The value of the goods to the capital.
-The value of the goods sold is returned to the warehouse;
-The value of the goods detected when it is checked;
-End of the end inventory commodity price (case of the inventory of inventory accounting by periodic inventory).
There Are:
-The actual value of the goods exported during the period (export, exchange, gift, agent export, subunit fusion unit, internal use, joint venture capital, link);
-Trade trade discount is enjoyed;
-The purchase price reductions are enjoyed;
-The price of goods returned to the seller;
-Depreciation for loss of goods, loss of loss;
-End of the first inventory commodity value (case of an inventory accounting enterprise under a periodic inventory method).
Debt Balance Balance: The value of the actual inventory exists at the end of the year.
b) The texture and reflection of the account 1562-Cost of procurement of goods
Debt: The cost of purchasing actual goods is related to the volume of goods purchased, which entered the warehouse during the period.
Below: C The cost of purchasing chemicals for the volume of goods consumed during the period.
Debt Balance Balance: The cost of purchasing the goods remaining at the end of the period.
c) The texture and reflection of the account 1567-real estate goods
Debt:
-The real value of real estate goods to sell;
-The remaining value of the investment estate turned into inventory;
-Cost of repair, renovation, deployment upgrade for the purpose of selling the stock price increase in property prices waiting for sale.
There Are:
-The actual value of real estate goods sold in the period;
-The actual value of real estate goods transformed into an investment real estate or converted into a fixed asset.
Debt Balance Balance: The actual value of real estate goods remaining at the end of the period.
3. The method of accounting for some key economic transactions
3.1. The case of the business of the inventory of the goods inventory follows a regular prescribation method.
3.1.1 Goods purchased outside of the business warehouse, single invoice base, warehouse vouchbook and related magnetic certificates:
a) When purchasing the goods, if the input GTGT tax is deducted, write:
Debt TK 156-Goods (1561) (the details of goods purchased and goods used as equipment substitution)
Debt TK 1534-Equipment, spare parts (reasonable value)
Debt TK 133-The GTGT Tax is deducted (1331) (GTGT tax input)
There are TK 111, 112, 141, 331, ... (Total payment).
If the input GTGT tax is not deductible, the value of the goods purchased included the GTGT tax.
b) When importing goods:
-When importing goods, write:
Debt TK 156-Goods
There's TK 331-payable to the seller.
There are TK 3331-GGTGT Tax must submit (33312) (if the first GTGT tax on imported goods is not deductible)
There are TK 3332-Special consumption tax (if available)
There are TK 3333-Income Tax, Import (import tax details)
TK 33381-Environmental Protection Tax.
-If the first GTGT tax on imported goods is deducted, write:
Debt TK 133-The GTGT Tax is deducted
There is TK 3331-The GGTGT Tax must submit (33312).
-The pre-paid purchase case for the seller in a foreign currency, the share of the purchase value corresponding to the pre-paid amount is noted according to the actual transaction rate at the time of the advance. The share of the unpaid foreign purchase value noted in the actual exchange rate at the time of the purchase.
-Purchasing in the form of the import mandate in accordance with the regulation at the 331 account-must pay the seller.
3.1.2 The case received the seller ' s bill but by the end of the accounting period, the goods not yet entering the warehouse were based on the invoice, writing:
Debt TK 151-The purchase is on the road
Debt TK 133-The GTGT Tax is deducted (if any)
There are TK 111, 112, 331, ...
-To the following accounting period, when the purchase row is on the way to the repository, write:
Debt TK 156-Goods (1561)
There's a TK 151-a purchase on the road.
3.1.3 The case of a trade discount or a reduction in sales prices received (including fines in violation of the economic contract on the nature of the payment on the purchase must be paid) after purchasing, the accounting must be based on the fluctuation situation of the company. merchandise to allocate the number of trade discounts, reducing the sale prices are based on the number of inventory remaining, the number that has exported in the period:
Debts of TK 111, 112, 331, ....
There are TK 156-The goods (if the inventory persists)
There are TK 632-Cost of goods sold (if consumed during the period)
There are TK 133-GTGT Taxes deducted (1331) (if available).
3.1.4 The value of unproperly purchased goods, the quality of the economic contract must return to the seller, writing:
Debts of TK 111, 112, ...
Debt TK 331-Must pay the seller
There are TK 156-Goods (1561)
There are TK 133-GTGT Taxes deducted (1331) (if available).
3.1.5 Reflects the cost of procurement of goods, writing:
Debt TK 156-Goods (1562)
Debt TK 133-The GTGT Tax is deducted (if any)
There are TK 111, 112, 141, 331, ...
3.1.6. When purchasing the goods in a slow, paid method, write:
Debt TK 156-Goods (at the price of purchase immediately)
Debt TK 133-The GTGT Tax is deducted (if any)
Debt TK 242-The return expense {portion of the slow return is the difference between the total amount must be paid minus (-) The purchase price is immediately minus the GTGT tax (if deductible)}
There are TK 331-Pay for the seller (total payment price).
Periodically, counting on the cost of the cost of purchasing a slow return, the pay must be paid, write:
Debt TK 635-Financial Cost
There's TK 242.
3.1.7. When purchasing real estate goods for sale, accounting reflects the purchase price and the costs that are directly related to the purchase of BDS, writing:
Debt TK 1567-real estate goods (GTGT tax prices)
Debt TK 133-The GTGT Tax is deducted (1332)
There are TK 111, 112, 331, ...
3.1.8. The real estate case moves into inventory into inventory when the owner has a decision to repair, renovate, upgrade to sell:
-When a decision to repair, renovate, upgrade investment real estate to sell, write:
Debt TK 156-Goods (TK 1567) (value left of BĐS investment)
Owe TK 214-A TSCE Trail (2147)
There are TK 217-Real Estate Investment.
-When giving birth to repair costs, renovate, upgrade deployment for the purpose of sale, write:
Debt TK 154-Cost of production, unfinished business
Debt TK 133-The GTGT Tax is deducted
There are TK 111, 112, 152, 334, 331, ...
-When the end of the repair period, renovation, upgrade deployment for the purpose of selling, the end of the total cost of the increase in the value of real estate goods, says:
Debt TK 156-Goods (1567)
There are TK 154-production costs, unfinished business.
3.1.9. The value of the sale of goods sold is defined as consumption, writing:
Debt TK 632-Cost of goods sold
TK 156-cargo (1561).
At the same time accounting reflects the sales revenue:
-If you separate the income tax at the time of the revenue record, write:
Debts of TK 111, 112, 131, ... (total payment price)
There are TK 511-Sales and service sales.
There are TK 333-Taxes and State Accounts receivable.
-If the tax is not separated, the accounting record includes the tax. The accounting period determines the number of taxes to submit and write down the revenue, write:
Debt TK 511-Sales Revenue and Service Supply (total payment price)
There are TK 333-Taxes and State Accounts receivable.
3.1.10. Outsourcing outsourcing, cargo processing:
-When the cargo store takes the household, processed, says:
Debt TK 154-Cost of production, unfinished business
TK 156-cargo (1561).
-Public expense, cargo processing, record:
Debt TK 154-Cost of production, unfinished business
Debt TK 133-The GTGT Tax is deducted (if any)
There are TK 111, 112, 331, ...
-When the family rejoins the cargo store, write:
Debt TK 156-Goods (1561)
There are TK 154-production costs, unfinished business.
3.1.11. When exporting the goods to the customer or export to the dealers, the business receives the deposit, ..., write:
Debt TK 157-The sale goes on sale
TK 156-cargo (1561).
3.1.12. When exporting the goods to the accounting units depends on the business internal to sell:
-The case of a subunit of the dependent accounting unit that records the revenue, capital price, accounting of capitalized capitalization of goods sold, says:
Debt TK 632-Cost of goods sold
TK 156-The cargo.
At the same time accounting records sales revenue, provision of services, writing:
Debts of TK 111, 112, 131, ... (total payment price)
There are TK 511-Sales and service sales.
There are TK 333-Taxes and State Accounts receivable.
-A case of unallocated dependent accounting unit case revenue, capital price, accounting record of the value of rotated goods between the stitchup of the business is an internal income, says:
Debt TK 136-Internal capture
There's TK 156.
There are TK 333-Taxes and State Accounts receivable.
3.1.13. When export of internal consumption, write:
Debt of TK 641, 642, 241, 211
TK 156-The cargo.
3.1.14. The business case uses goods to donate, to promote, advertise (in accordance with the law of commerce), when exporting goods to the purpose of promotion, advertising:
a) The case of exporting goods to offer, to be recommended, advertising not to collect money, not accompanied by other conditions such as having to purchase products, goods etc., accounting records value goods at the cost of sales (details of the promotional goods, advertising), write:
Debt TK 641-Cost of sale
There are TK 156-Goods (capital price).
b) The case of exporting goods to commercial, advertising, but customers is only receiving a commercial purchase, advertising accompanied by other conditions such as purchasing products, goods (e.g. buying two products donated to a product ...) then accounting must allocate the number of products. The proceeds are to charge the sales of the goods, the value of the goods is calculated at the cost of goods sold (this case the transaction is a discount of goods sold).
-When exporting the recommended goods, accounting records a value of the value of goods to the cost of goods sold, writing:
Debt TK 632-Cost of goods sold (price of production)
TK 156-The cargo.
-Records the sales of the recommended goods on the basis of the allocation of proceeds to both the product, goods sold and goods recommended, advertising, writing:
Debts of TK 111, 112, 131 ...
There are TK 511-Sales and service sales.
There are TK 3331-GTGT tax must submit (33311) (if available).
c) If the invoice row for employee workers is equipped with a reward fund, benefits, accounting must record revenues, capital prices such as normal sales transactions, write:
-Record the price of goods sold to the value of goods used to vote, donate to employees and workers:
Debt TK 632-Cost of goods sold
TK 156-The cargo.
-Records the revenue of the goods equipped with a reward fund, welfare, writing:
Debt TK 353-The reward fund, welfare (total payment price)
There are TK 511-Sales and service sales.
There are TK 3331-GTGT tax must submit (33311) (if available).
d) The business case is a distributor of commercial activity that is received goods (not paying) from the manufacturer to advertise, to be a commercial to the manufacturer ' s purchasing customers, distributors and distributors.
-When the manufacturer ' s delivery (not to pay) is used to encourage, advertise to the customer, the distributor must follow the details of the number of goods in his internal governance system and convince on the Financial Reporting Statement to the Company. The items were received and the number used to be used for the buyer.
-At the end of the recommendation program, if it does not have to return the manufacturer of unusable merchandise, the accounting of the other income is the value of the non-payable goods, says:
Debt TK 156-Goods (in reasonable value)
There are TK 711-Other income.
3.1.15. Payment accounting for workers with goods.
-Sales record accounting, write:
Debt TK 334-Pay the worker (total payment price)
There are TK 511-Sales and service sales.
There are TK 333-Taxes and State Accounts
There are TK 3335-Personal income tax.
-Record the price of goods sold to the value of goods used to pay salaries for workers and workers:
Debt TK 632-Cost of goods sold
TK 156-The cargo.
3.1.16. The goods take capital to subsidiary companies, joint venture companies, links, records:
Debt of TK 221, 222 (in price review price)
Debt TK 811-Other expense (the difference between the review price is less than the record value of the goods)
There's TK 156.
There are TK 711-Other income (the difference between the review price is greater than the record value of the goods).
3.1.17. At the end of the period, when the allocation of procurement costs for the goods is determined to be sold in the period, write:
Debt TK 632-Cost of goods sold
There are TK 156-Goods (1562).
3.1.18. Any case of discovery of any stitchup in the business must be compiled and traced back to the cause. Base accounting for the cause has been determined for processing and accounting:
-If you're confused, weigh, measure, count, count, forget the record, then adjust the ledgebook.
-If the goods are owned by other businesses, the value of the goods to the business of goods is actively monitored in the administration system and records the information in the Financial Reporting intelligence section.
-If the cause is not specified pending, write:
Debt TK 156-Goods
There's TK 338-I have to pay, I have to pay.
-When there is a decision of the grant authority on the disposal of excess goods, write:
Debt TK 338-Must be paid differently (3381)
There are related accounts.
3.1.19. Any case of detection, loss of goods at any stitchup in the business must compile and seek out the cause. Base accounting in the processing decision of the licensed grade according to the individual causes for processing and accounting records:
-Refletization of the undefined commodity value, pending processing, write:
Debt TK 138-Must be recorded (TK 1381)
TK 156-The cargo.
-When there is a decision to handle the jurisdiction, write:
Debts of TK 111, 112, ... (if the individual causes compensation by money)
I owe it to TK 334.
Debt TK 138-Must be obtained (1388).
Debt TK 632-Cost of goods sold (part of the depreciation value, the remaining loss)
There was TK 138-the other record (1381).
3.1.20. The value of real estate goods is determined to be sold in the period, the GTGT invoice base or the sales bill, the BĐS delivery desk, says:
Debt TK 632-Cost of goods sold
There are TK 156-Goods (1567).
At the same time accounting reflects BĐS sales revenue:
Debts of TK 111, 112, 131, ...
There are TK 511-Sales and service sales (5117)
There are TK 3331-GTGT tax must submit (33311) (if available).
3.1.21. Reflecting the value of stagnated goods that do not need to be used when the concession, liquing, write:
Debt TK 632-Cost of goods sold
TK 156-The cargo.
3.2. The case of the business of the accounting of the inventory according to the periodic inventory method.
a) First, the accounting base accounting base that ended the end of the previous one-of-the-store inventory value, says:
Debt TK 611-Purchasing
TK 156-The cargo.
b) End of accounting:
-conduct inventory that determines the amount and value of the final inventory. Base at the end of the last inventory value, write:
Debt TK 156-Goods
There's TK 611-Purchasing.
-Based on the results that determine the total value of goods exported, write:
Debt TK 632-Cost of goods sold
There's TK 611-Purchasing.
What? 30. 157 accounts for sale
1. Accounting Principles
a) The sale of the reflection on account 157 is made in accordance with the principle of the specified price in the Standards of Inventory Accounting. Just reflecting on the 157 "Send Goods" account of the sale of goods, the work sent to the customer, sent the dealer, the deposit, the service that completed the delivery to the customer under the economic contract or order, but has not been identified as having sold it. (not to be counted as sales revenue in the period for the number of goods, the finished product, the service provided to the customer).
b) Goods, the reflective product on this account is still owned by the business, accounting to open up the detailed tracking details of each type of goods, the finished product, each sending from when it was sent until it was determined to be sold.
c) Do not reflect on this account the cost of shipping, impulsable, ... customer spending. Account 157 can open the details to track each of the goods, the products that are sent for sale, the service provided to each customer, to each of its agents.
2. The texture and reflection of the 157-Row account for sale
Debt:
-Value of goods, the finished product submitted to the customer, or to the sale of the dealer, the deposit; sent to the units granted under the appelation of the append factor;
-The service value has provided the customer, but has not been identified as sold;
-At the end of the commodity price transfer window, the sold-out product has not been determined to be sold at the end (the case of an inventory accounting for inventory according to the periodic inventory method).
There Are:
-The value of goods, the sales to sell, the provided service has been determined to have sold;
-A value of goods, products, services sent by customers;
-Ahead of the value of the commodity price transfer, the finished product sold, the service provided has not been determined as having sold the first (case of an inventory accounting for inventory according to the periodic inventory method).
Debt Balance Balance:
Valuing the goods, the product sent, the service provided has not been determined to be sold during the period.
3. The method of accounting for some key economic transactions
3.1. The case of the business of the inventory of the inventory according to the regular prescribation method.
a) When sending goods, products to customers, exporting goods, products to the business receiving the sale of the dealer, signed under the economic contract, the stock log base, record:
Debt TK 157-The sale goes on sale
There's TK 156.
TK 155-The product.
b) The service completed the delivery for the client but was not determined to be sold during the semester, writing:
Debt TK 157-The sale goes on sale
There are TK 154-production costs, unfinished business.
c) When the delivery to the sale and the service that completed the delivery for the customer is determined to be sold in the period:
-If separated from the income tax at the time of the revenue record, the accounting reflects the sales of goods sales, the product, which provides services at the untaxed price, says:
Debt TK 131-Must be obtained by the customer
There are TK 511-Sales and service sales.
There are TK 333-Taxes and State Accounts receivable.
-If you don't separate the income tax, the accounting record includes the tax. The accounting format for sales of sales to the number of indirect taxes must submit, write:
Debt TK 511-Sales Revenue and Service Supply
There are TK 333-Taxes and State Accounts receivable.
-At the same time that reflects the capital price of the goods, the finished product, the service sold in the period, says:
Debt TK 632-Cost of goods sold
There's a TK 157-a-sale.
d) The case of the goods, the finished product sent to sell but was returned by the customer:
-If the goods, the product can still be sold or repaired, write:
Debt TK 156-Goods; or
Owe TK 155-The product
There's a TK 157-a-sale.
-If the goods, the damaged product cannot be sold and cannot be repaired, write:
Debt TK 632-Cost of goods sold
There's a TK 157-a-sale.
3.2. The case of the business of the accounting of the inventory according to the periodic inventory method.
a) The beginning of the accounting period, which ended the value of goods, the product submitted to the customer but has not been identified as sold in the semester, the goods sent to the sale of the dealer, the deposit (not considered sold in the period), the service value handed over to the ordering but not yet. is determined to be sold during the semester, write:
Debt TK 611-Purchasing (for goods)
Debt TK 632-Cost of goods sold (for products, services)
There's a TK 157-a-sale.
b) At the end of the accounting period, the results of the inventory inventory, which determines the value of goods, products (products, sales of finished products), the service provides to the customer; thanks to the sale of the agent, the deposit is not considered to be sold at the end of the period:
-The value of the goods sent to the customer but has not yet been accepted payment; the goods sent to the sale of the dealer, the deposit; sent to the rank unit under the appendation of the dependencies which is not considered to be sold at the end of the period, says:
Debt TK 157-The sale goes on sale
There's TK 611-Purchasing.
-At the end of the term, the accountant ends up the value of the finished product to the customer or by the sale of the agent, signed; the service value provided to the ordering order but has not been identified as having sold the end of the semester, says:
Debt TK 157-The sale goes on sale
There are TK 632-Cost of goods sold.
What? 31. Account 158-Goods of Tax Warehouse
1. Accounting Principles
a) This account is used to reflect increased volatility, decreased and the existing number of goods put into the Tax Store. The tax depot only applies to the business that has foreign investment capital serving for the production of export goods, which is applied to the special customs management regime, whereby the raw materials, imported supplies to serve the production of the business are put into storage at the same time. The tax vault is not yet to charge and file import taxes and other related taxes.
b) raw materials, imported materials, and stored products at the Tax Archive include raw materials, materials used to supply the production and production products of that business itself.
c) The business must open the details to reflect the amount and value of each of the materials, supplies and goods according to each entry, export.
2. The texture and reflection content of the account 158-Goods of the Tax Store
Debt: Raw materials, materials, products, goods and import goods in the period.
There Are: Raw materials, materials, products, and goods export tax in the period.
Debt Balance Balance: Raw materials, materials, products, remaining goods at the end of the period at the Tax Archive.
3. The method of accounting for some key economic transactions
a) When importing raw materials, materials to produce export products, or exporting goods if entered into the Tax Store, the business is not required to file import and export tax (GTGT) imports.
Debt TK 158-Goods of Tax Warehouse
There's TK 331-payable to the seller.
b) When exporting raw materials, imported materials in the Tax Repository to produce products, or exporting goods, write:
Debt TK 621-Materials cost, direct material
There are TK 158-Goods of the tax vault.
c) When export or export goods are exported or exported goods, goods export to the Tax Treasury (if any), write:
Debt TK 158-Goods repository
There are TK 156, 155, ...
d) When exporting the goods of the Tax Treasury (if any):
-Reflect the cost of exporting goods in the Tax Store, write:
Debt TK 632-Cost of goods sold
There are TK 158-Goods of Tax Warehouse.
-Reflecting the revenue of exporting goods in the Tax Store, write:
Debts of TK 111, 112, 131, ...
There are TK 511-Sales and service sales.
If the export rate is lower than the taxable tax rate at the business must pay the import tax and the $GTGT tax (if any) give the difference between the number of products that must export and the number of actual products exporting the business must be paying taxes. imports and tax GTGT imports (if any):
-When determining the import tax must submit (if any), write:
Debt TK 632-Cost of goods sold
There are TK 333-Taxes and State Accounts receivable (3333).
-When you specify a GTGT import tax to submit (if any), write:
Debt TK 133-The GTGT Tax is deducted (1331)
There are TK 333-Taxes and State Accounts (33312).
-When the import of import and tax GTGT taxes (if any), write:
Debt TK 333-Taxes and State Accounts (3333, 33312)
There are TK 111, 112, ...
e) The business case is authorized by the authorities to allow the sale of goods to the Tax Store in the Vietnamese market, the business must pay import taxes and other taxes as prescribed.
-When you are allowed to use the goods in the Tax Archive, the business must manually export the goods from the IRS, reenter the product store, the goods of the business, and pay taxes on these goods, write:
Debt of TK 155, 156
There are TK 158-Goods of Tax Warehouse.
-When determining the import tax must submit (if any), write:
Debt of TK 155, 156
There are TK 333-Taxes and State Accounts receivable (3333).
-When you specify a GTGT import tax to submit (if any), write:
Debt of TK 155, 156 (if not deductible)
Debt TK 133-The GTGT Tax is deducted (1331)
There are TK 333-Taxes and State Accounts (33312).
-When the import and import tax return tax return, write:
Debt TK 333-Taxes and State Accounts receivable (33312, 3333)
There are TK 111, 112, ...
g) The case of exporting goods stored at the tax depot at the domestic market:
-Reflects the capital price of the sale of the Export Tax Store, write:
Debt TK 632-Cost of goods sold
There are TK 158-Goods of Tax Warehouse.
At the same time, accounting must identify and record the number of imported tax and GTGT tax on the number of products, goods, materials, materials.
-Reflecting the revenue of the number of tax stelings exported in the domestic market, writing:
Debts of TK 111, 112, 131, ...
There are TK 511-Sales and service sales.
There are TK 333-Taxes and State Accounts receivable (33311).
h) The case of materials, the goods that put into the Tax Archive, if damaged, dismissing the dignity that does not meet the export requirement, must re-enter, or destroy:
-The case of reentry, write:
Debt of TK 155, 156, ...
There are TK 158-Goods of Tax Warehouse.
-At the same time, the import tax and a GTGT import tax must submit to the number of goods, raw materials, materials, which determine the amount of tax must submit as a bookshop (e); When the tax return, write:
Debt TK 333-Taxes and State Accounts receivable (33312, 3333)
There are TK 111, 112, ...
-The case of reexporting (return for the seller), write:
Debt TK 331-Must pay the seller
There are TK 158-Goods of Tax Warehouse.
-The case for the destruction of goods, raw materials, stored materials at the Tax Archive, says:
Debt TK 632-Cost of goods sold (goods, raw materials)
There are TK 158-Goods of Tax Warehouse.
What? 32. Account 161-A career
1. Accounting Principles
a) This account reflects the business expenditures, the project expenditures to carry out economic, political, social, or social tasks that are delivered to the business in addition to manufacturing, business and not for the purpose of the business. Career spending, the project is equipped with a career funding, the project funding provided by the State Budget or the upper-level business, or funded, the non-reimbursable funding. This account is used only in businesses with career activities, project activities that are funded by the State Budget or by funding, or funded by the government, or the non-reimbursable funding, or the collection of career revenues to cover the expenses.
b) A detailed account of the cost of a career, the project cost, according to the accounting, chronology of the Budget, and the classification of the State Budget.
c) The cost of a career, the project details must be consistent with the accounting setting and must ensure the correct match, unified between accounting and financial reporting.
d) On account of this account, the business cost of the business, the annual project cost of the business, including regular expenses and non-regular expenditures according to the current financial regime.
At the end of the accounting year, if the accounting is not approved, the entire number of career expenses, the project spent in the year being transferred from the party with a 1612 "This Year's Career" to the 1611 account debt, "A career of years ago" to monitor until the report. The problem is approved.
2. The texture and reflection content of the account 161-The Career
Debt: Career expenditures, actual project genera arise.
There Are:
-Career expenditures, unapproved regulatory expenses, receivable accounting;
-The number of career spending, the project spending is approved with a career funding, the project funding.
Debt Balance Balance: Career expenses, undecided project spending or unapproved decision-making.
Account 161-The career, two accounts grade two:
-Account 1611-Last year's career. : Reflection of career expenses, project cost of career funding, project funding the previous year has not been decided.
-Account 1612-This year's career. : Reflecting career expenses, this year's project spending.
3. The method of accounting for some key economic transactions
a) When exporting money to career activities, programs, projects of career funding, project funding, writing:
Owe TK 161-The Career (1612)
There are TK 111,112, ...
b) The wages and other amounts must pay to the worker of the business, the seller of goods, which provides services into the genus of career, project spending, writing:
Owe TK 161-The Career (1612)
I have TK 334.
There's TK 331-payable to the seller.
c) When exporting the supplies, tools, tools used for career activity, project, write:
Owe TK 161-The Career (1612)
There are TK 152-Raw materials, materials
There are TK 153-tools, tools.
d) When receiving the funds of the upper level or upon the withdrawal of a career spending bill, the project to spend directly on career operations, project operations, records:
Owe TK 161-The Career (1612)
There's TK 461-Career Cost.
If you withdraw your career spending, the project is used, the active business is monitored and documented in accordance with the characteristics of the business.
When the major cost of repairing the TSCE is complete to use for career activity, project activity, writing:
Owe TK 161-The Career (1612)
There are TK 241-XDCB unfinished (2413-TSCE).
e) The case of TSCE procurement or basic construction investment for career activities, project by career funding, project funding:
-When shopping for TSCE, construction of the completion of the delivery table in use, writing:
TK 211-TSCE
There are TK 111, 112, 331, 241, 461, ...
-At the same time:
Owe TK 161-The Career (1612)
There are TK 466-The cost of funding has formed the TSCE.
If a career cost is withdrawn, the project to purchase TSCE, the active business track and record for the right.
g) When quoting BHXH, BHYT, BHTN, KPCE of workers engaged in career activity, the business project, writing:
Owe TK 161-The Career (1612)
There are TK 338-Must be paid differently (3382, 3383, 3384, 3386).
h) At the end of the fiscal year, if the decision is not approved, the accounting for transferring the balance of TK to 1612 "This year's career" to TK 1611 "The previous year's career", says:
Owes TK 1611-The previous year's career
There's TK 1612-This year's career.
i) When the decision to report is approved, the number of career expenses, the project spending is determined with a career funding source, the project funding source, says:
Debt TK 461-Career Cost of Career (4611-A career budget year ago)
There were TK 161-A career (1611-The previous year's career).
n) The specified expenses not granted have the approval authority to export the recall, write:
Debt TK 138-Must Be Different (1388)
There were TK 161-A career (1611-The previous year's career).
What? 33. Account 171-Trading, resale of Government bonds
1. Accounting Principles
a) This account is used to reflect the transaction for the sale of Government bonds that arise during the period. This account only records the value of the contract to buy the Government bonds, not to record the coupon that the buyer receives on the sale at the time of the contract.
b) The business must accept the correct terms of the transaction form, the transaction deadline, and the income from the Government bonds in the resale transaction are made at the existing financial mechanisms on the transaction for the sale of Government bonds.
c) The bond-buying bond is not recorded as a revenue payon of the seller's bond (s) at the time of the sale of the resale transaction, which records the payback, must be filed differently.
2. The texture and reflection content of account 171-Trading Purchase, resale of Government bonds
Debt:
-The government bond value bought by the seller at the end of the contract;
-The bond value when purchasing of the buyer party when the contract to purchase the Government bonds is in effect;
-Allocate the difference between the resale price and the Government bond purchase price on the contract to buy the Government bonds to the buyer.
There Are:
-Value of government bonds when sold under contract to buy the Government's Government bonds when the contract expires;
-The bond value when the seller ' s sale when the contract to purchase the Government bonds is in effect;
-Allocate the difference between the resale price and the price of the Government bonds under contract to buy the Government bonds on the seller.
Debt Balance Balance: The government bond value of the buyer's government has not yet ended the date of the sale of the purchase.
Available balance: The government bond value of the party is not yet over the date of the sale of the purchase.
3. The method of accounting for some key economic transactions
3.1. Accounting for Government bonds under contract buyout contract (Repo)
a) When the contract to buy resale of Government bonds comes into effect, says:
Owe TK 111.112 (the amount according to the sale price)
There are TK 171-Government resale of government bonds.
b) periodically, the seller allocations the difference between the sale price and the purchase price of the Government of the contract to buy the Government bonds at the expense, writing:
Debt TK 635-Financial costs (other unit of securities)
There are TK 171-Trading transactions in Government bonds (the time of allocation is consistent with the time of the contract).
c) When the end of the contract deadline for the resale of Government bonds, the company receives the stock and payment of the proceeds in the contract to buy the Government bonds, says:
Debt TK 171-Trading in Government bonds
There are TK 111.112 (by purchasing price in contract).
d) When the party buys payments for the party sales party that the buyer receives the seller at the sale at the time of the contract, the seller notes:
Debt of TK 111.112.138
There are TK 515-Financial Operations Revenue (other unit of stock company) (the coupon number of bonds).
3.2. Accounting for the side buying Government bonds under contract purchase contract (Repo)
a) When the contract is in effect, the base of the evidence from the money export and other evidence, says:
Debt TK 171-Trading in Government bonds
There are TK 111, 112 (the amount must be paid by the purchase price).
b) periodically, the buyer allocation arbitrates between the resale price and the government bond purchase price of the contract to buy the Government bonds into the revenue, write:
Debt TK 171-Trading in Government bonds
There are TK 515-Financial operating revenues (other units of securities companies) (allocation over time of contract).
c) When receiving the coupon of the seller ' s bond at the time of the sale at the time of the contract, write:
Debt TK 111,112, ...
There's TK 338-It's gotta pay, it's got to be 3388.
d) At the end of the record contract deadline:
Debt of TK 111.112.138
There are TK 171-Government resale of government bonds.
At the same time, the procedure for repayment of the coupon number of the seller's bonds at the time of the contract is within the contract deadline for which the buyer receives the passport, writing:
I owe it to TK 338.
There's TK 111,112 ...
What? 34. The principle of fixed asset accounting, investment estate and the cost of the first-unfinished basic building investment.
1. A fixed asset, investment estate and an unfinished business investment cost must be monitored, determined, managed, and used in accordance with the law of the existing law.
2. The accountant must monitor the source of the source of the TSCE to allocate its wear in accordance with the principle:
-For TSCE that form from a source of equity or equity catering to manufacturing, business is depreciated into the cost of manufacturing, business;
-For the TSCE formed from welfare funds, the scientific and technological development fund, the depreciation of the funds, the cost of the funds that formed the TSCE.
3. The TSCE and BĐT classification accounting for use. Where a property is used for a variety of purposes, for example a mixed building that has been used as a work office, both for rent and partly to sell, the accountant must make an estimate of the validity of each department to match the appropriate response. The purpose of use.
-The case of a vital component of the asset used for a particular purpose is different from the purpose of the use of the rest of the unit, then accounting for the base to be able to classify the entire property in that vital part;
-The case with a change in the functional functionality of the assets of the asset, the accounting is reclassified asset-based assets by the provisions of the relevant accounting standards.
4. When purchasing TSCE if it is received with additional equipment, spare parts (preventing cases of failure) then the accountant must identify and record the product individually, spare parts in a reasonable value. If the device, spare parts to be qualified as TSCE, is reported as TSCE, if not enough standard TSCE is recorded as inventory. The value of TSCE is determined by the total value of the acquired asset except for the value of the product, equipment, spare parts.
5. TSCE Accounting, BĐT and XDCB investment costs related to foreign currency made in regulation at Article 69-instructing method of accounting arbitrate arbitrate.
What? 35. Account 211-Property fixed-shape
1. Accounting Principles
a) This account is used to reflect the existing value and the increased volatility situation, reducing the entire tangible fixed asset of the business in principle.
b) The tangible fixed asset is that the assets that are in the form of the material that are owned by the business to use for manufacturing operations, business is consistent with the standard of tangible TSCE recognition.
c) The tangible assets have an independent structure, or many individual asset parts linked together into a system to jointly implement one or certain functions, without any part of which the system cannot function. Well, if the satisfaction of all four of the criteria below is considered a fixed asset:
-Certainly gains economic benefits in the future from the use of that property;
-The price of property must be specified in confidence;
-It's time for a year to come.
-There's a value under the current rules.
In the case of a system of individual asset parts linked to each other, each constituent part has a different time of use and if there is a lack of part that the system still performs is its primary functioning function but due to a request. management, using fixed assets that require individual management of each property and each of those assets if the same amount of the fixed assets of the fixed asset is considered an independent tangible asset.
For animal work or for the product, if each animal satisparts the standard four standard of fixed property is considered a tangible fixed asset.
For the long-time tree garden, if each tree garden, or a bronze tree, the four standard of fixed property, is also considered a tangible fixed asset.
d) The tangible TSCE value is reflected on TK 211 in principle. Accounting must monitor the cost of each TSCE. Depending on the source of the formation, the tangible TSCE principle is defined as follows:
d1) The value of the tangible TSCE is included: The purchase price includes: The purchase price (excluding trade discounts, discounts), taxes (excluding reimbursable taxes) and the costs associated directly to the inclusion of the property in the available state of use. As the cost of preparing the right hand, the cost of shipping and the initial stutter, the cost of installation, the run (except (-) the recovery of the product, scrap due to trial), expert costs and other direct-related expenses. The cost of interest in the purchase of TSCE is complete (the TSCE used to be immediately without the investment of construction) is not capitalized on the TSCE principle.
-The purchase of TSCE is included with additional equipment, spare parts, and device records, spare parts, depending on the reasonable value. The price of TSCE is purchased as the sum of the costs directly related to the purchase of assets into a state that is ready to use minus the value of the device, spare parts.
- The value of the shopping tangible TSCE is paid by the slow-paid method: The purchase price right at the time of purchase of the expenses involved directly at the time of putting the asset into the available state of use (not including the tax credits). All right. The difference between the slow purchase price and the paid purchase price is directly calculated at the cost of production, business under the payment term.
-The price of TSCE is real estate: When purchasing real estate, the unit must separate the rights of land and property rights on land by the rule of law. The value of the property on land is recorded as a tangible TSCE; the value of the right to use the land is either the invisible TSCE or the cost paid in advance depending on the law.
d2) The principle of tangible TSCE formed due to basic building investment completed
-The value of TSCE follows the protocol method: As the cost of building construction by regulation at the Investment Management Regulation and the construction of the existing one, the other costs are directly related and the cost in advance of the book (if any). For a fixed asset as a working animal or for a product, a perennial garden is the whole cost of all the actual costs that have spent on the animal, the orchids from the time of formation until the introduction into the exploitation, use and other costs online. It's relevant.
-A self-built or self-produced form:
A self-built TSCE principle is the value of the process to be used when it comes into use. The TSCE case has entered into use but has not yet made a decision, the accounting of the price of the accounting at the price of a temporary and adjusted price after the completion of the completed work.
The principle of self-produced TSCE is the actual cost of the tangible TSCE (+) the direct costs associated with bringing the TSCE into a usable state.
-In both cases, the TSCE principle includes the cost of installation, which runs out the value of the recovery product during the course of testing, the production test. The business is not included in the tangible TSCE principle of internal interest rates and unreasonable expenses such as raw materials, waste materials, labor or other expenses that use beyond normal levels in the process of self-construction or self-employment. production.
d3) The value of the tangible TSCE purchased in the form of exchange with an insimilar or other non-asset TSCE, determined by the reasonable value of the Visible Tangible TSCE, or the reasonable value of the asset to the exchange, after adjusting the funds. or the equivalent of the extra pay or return to the plus-cost community directly related to the inclusion of the asset into the available state of use (not including reimbursable taxes).
The principle of tangible TSCE buys in the form of exchange with a similar tangible TSCE, or may form due to being sold in exchange for ownership of a similar property (the same asset is the same property that has similar uses, in the same business sector and possible). equivalent value). In this case any interest or loss is noted during the exchange. The cost of TSCE is calculated by the value of the remaining TSCE.
d4) The value of the tangible TSCE is granted, which is moved to include: The remaining value on the accounting book of fixed assets at the business level, the operating business or the value according to the actual assessment of the Council of Transactions or the specialized valuation organization. In accordance with the laws of law and direct related expenses such as transport, demolition, cost of upgrading, installation, trial, fee-to-book fee (if available), the recipient of the property must be taken into account the timing of the TSCE into the ready state.
The principle of the tangible TSCE that transfers between units that do not have the legal core of the business depends on the same business as the principle of reflection in the business that is transferred in accordance with the filing of that fixed asset. The property of the asset is fixed at the principle, the number of accumulated depreciation, the value left on the accounting book and the profile of that fixed asset to reflect on the accounting book. The costs are related to the transfer of fixed assets between units that do not have the non-fusion of the fixed asset principle that increases the fixed asset price that is at the expense of production, business in the period.
d5) The asset price fixed property of capital recognition, return of capital to value provided by the members, shareholders of a certain valuation or business and the agreement of the agreement, or by the professional organization, defined by the law and the law. It was approved by the members, the shareholders.
d6) The fixed asset price caused by inheritance, financed, given: Is the value according to the actual assessment of the Council of Consent or professional valuation organization; The costs that the recipient must spend at the time of bringing the TSCE into the available state. Use as: Transport, unloading, installation, trial, pre-book fee (if available).
d7. The principle of foreign currency trading is carried out by regulation at Article 69-a guidate of the exchange rate accounting method.
You can only change the price of a tangible TSCE in cases:
Reassess the TSCE with the decision of the State.
-Built, equipped with TSCE.
-Change the division of the tangible TSCE that increases the time of useful use, or increases their use capacity;
-Improving the division of the tangible TSCE greatly increases the quality of the product produced;
-Applying the new production technology process reduces the operating costs of the property compared to before;
-Remove one or some parts of the TSCE.
In any case, the reduction in the shape of the TSCE is to compile the protocol, the TSCE protocol, and the procedure for regulation. The accountant has the task of setting up and completing the TSCE profile in terms of accounting.
e) The maintenance costs, repair, maintenance for TSCE are normally not included in the TSCE value that is recorded at the expense of birth during the period. The TSCE required technical requirements for maintenance, periodic repairs (such as power plant turbines, aircraft engines etc.) the accounting was to be extracted and calculated at the cost of production, business of the flag to have the source of the site when it was born. Maintenance, repair.
g) The active rental tangible scheme still has to extract depreciation in accordance with the regulation of accounting standards and current fiscal policy.
h) The tangible TSCE has to be monitored in detail for each of the TSCE records, according to each type of TSCE and the preservation site, use, manage the TSCE.
2. The texture and reflection content of the account 211-Property fixed-shape
Debt:
-The principle of the tangible TSCE increases due to XDCB completing the delivery in use, due to procurement, due to the donation, due to being issued, due to being donated, funded, inherited;
-Adjust to the price of TSCE due to construction, additional equipment or due to upgrade renovation;
-The adjustment of the TSCE price due to reassessment.
There Are:
-The price of tangible TSCE decreases due to the transfer to other businesses, due to the concession, liquoration, or joint venture capital, ...
-The price of TSCE is down by removing one or some parts;
-The adjustment of the TSCE price due to reassessment.
Debt Balance Balance: The current TSCE is in business.
Account 211-A tangible fixed asset with six accounts:
-Account 2111-Home, architectural: Reflecting the value of XDCB works such as homes, structures, fences, tanks, water towers, beaches, design decorations for homes, infrastructure works such as roads, bridges, railways, bridges, bridges, ports ...
-Account 2112-The device machine: Reflecting the value of machines, the equipment used in manufacturing, the business of the enterprise included specialized machinery, machinery, industrial equipment, technology lines and single machines.
-Account 2113-Transport, transmission: Reflecting the value of transport vehicles, including road transport, iron, water, rivers, aviation, pipelines and transmission devices.
-Account 2114-Equipment, management tool: Reflecting the value of equipment, tools used in management, business, administrative management.
-A long-time 2115-tree, working animal, and for the product: Reflecting the value of TSCE types are long-time plants, working animals, livestock for products.
-Account number 2118-TSCE: Reflecting the value of other TSCE types has not been reflected in the above accounts.
3. The method of accounting for some key economic transactions
3.1. Accounting for tangible TSCE
a) The case of receiving the equity of the owner or receiving an equity degree in the tangible TSCE, writing:
Debt TK 211-TSCE (at agreement price)
There are TK 411-equity investment.
b) The case of TSCE is shopping:
-Tangible shopping case, if the first GTGT tax is deductible, the evidence base is related to the purchase of TSCE, the accounting of the TSCE, the accounting records, the TSCE protocol, write:
"TK 211-TSCE".
Debt TK 133-The GTGT Tax is deducted (1332)
There are TK 111, 112, ...
There's TK 331-payable to the seller.
There are TK 341-Loan and financial leasing debt (3411).
-A tangible TSCE shopping case with spare parts equipment, writing:
It owes TK 211-TSCE (detailed TSCE details, spare parts equipment, alternate standard of TSCE)
Debt TK 153-Tools, tools (1534) (equipment, spare parts)
Debt TK 133-The GTGT Tax is deducted (1332)
There are TK 111, 112, ...
There's TK 331-payable to the seller.
There are TK 341-Loan and financial leasing debt (3411).
-If the first GTGT tax is not deductible, the TSCE principle includes the GTGT tax. .
-If TSCE is shopping with the business 's XDCB investment capital of the SXKD, according to the agency' s decision to override the business capital and reduce the source of XDCB capital, when the decision is approved, write:
Owe TK 441-Investment Capital XDCB
There are TK 411-equity investment.
c) The case of purchasing tangible TSCE in accordance with the method of return, return:
-When purchasing a tangible TSCE in a slow-paid method, pay and return use immediately to SXKD, write:
Debt TK 211-TSCE visible (price-writeup)
Debt TK 133-The GTGT Tax is deducted (1332) (if any)
Debt TK 242-Pay prepaid expense (The slow pay portion is the difference between the total amount of payment minus paid purchase price right and the GTGT tax (if available)
There are TK 111, 112, 331.
-periodically, payment of money to the seller, write:
Debt TK 331-Must pay the seller
There are TK 111, 112 (the number that has to be paid periodically includes both the original price and the slow return, which pays to be paid periodically).
-periodically, charging at the cost in the number of slow-paid, paid payout of each semester, writing:
Debt TK 635-Financial Cost
There's TK 242.
d) The business case was funded, votes, donated TSCE into use immediately for SXKD, writing:
TK 211-TSCE
There are TK 711-Other income.
Other expenses directly related to the tangible, funded-to-shape TSCE, for the price of the price, write:
TK 211-TSCE
There are TK 111, 112, 331, ...
The case of a self-produced TSCE:
When using the product produced by the self-produced business to transform into the tangible TSCE, write:
TK 211-TSCE
There are TK 155-The finished product (if export to use)
There are TK 154-The unfinished SXKD cost (put in use immediately).
e) The tangible TSCE case purchased in the form of exchange:
-TSCE acquired in the form of exchange with the same tangible TSCE: When the same tangible TSCE is given by the exchange and put into use immediately for SXKD, write:
I owe it to TK 211-TSCE.
I owe it to TK 214.
There ' s a TK 211-TSCE.
-A tangible buyer in the form of an exchange with a non-analog TSCE:
+ When you deliver the tangible to the exchange, write:
Debt TK 811-Other cost (the remaining value of the TSCE delivered)
Debt TK 214-The TSCE Trail (depreciated value)
There are TK 211-TSCE (principle).
+ Clock records income due to the exchange of TSCE:
Debt TK 131-Must be obtained by the customer (total payment price)
There are TK 711-Other income (rational value of TSCE for exchange)
There are TK 3331-GTGT tax must submit (TK 33311) (if available).
+ When it comes to an exchange, write:
"TK 211-TSCE".
Debt TK 133-The GTGT Tax is deducted (1332) (If available)
There are TK 131-Must be collected by the customer (total payment price).
+ The case must collect more money due to the value of the TSCE that goes on to the greater exchange value of the TSCE received by the exchange, when receiving the money of the party with the Exchange TSCE, says:
Debt of TK 111, 112 (amount added)
There are TK 131-The customer's must be obtained.
+ The case has to pay for more money due to the rational value of TSCE to exchange less than the reasonable value of TSCE received by the exchange, when paying for the party with the exchange TSCE, says:
Debt TK 131-Must be obtained by the customer
There are TK 111, 112, ...
g) The case of a tangible TSCE purchase is a house, an architectural object tied to the right to use land, put into use immediately for the SXKD operation, says:
Debt TK 211-TSCE visible (cost-details of houses, architectural objects)
I owe it to TK 213-TSCE.
Debt TK 133-The GTGT Tax is deducted (if any)
There are TK 111, 112, 331, ...
h) The increased-shape TSCE case due to completion of XDCB investment: The case of work or the completed XDCB work item has been handed over to the use, but has not been approved of the investment capital, then the base business at XDCB investment costs, Price-to-price defusion, reduction of TSCE (to have a basis for calculating and extracting TSCE into use). After the XDCB investment capital is approved, if there is a difference in comparison to the calculated TSCE value, the accounting practices are increased, reducing the number of differences.
-The case of the XDCB investment process is calculated on the same enterprise accounting system:
+ When the XDCB business completes the recording, the delivery of assets into use for manufacturing, business, accounting for TSCE, write:
"TK 211-TSCE".
There are TK 241-Basic Construction.
+ If the asset-forming property does not satisfy the standard TSCE logging standards in accordance with the regulation of the tangible TSCE accounting standard, write:
Debt of TK 152, 153 (if materials, tools, repository tools)
There are TK 241-XDCB unfinished.
-The case of the XDCB investment process is not calculated on the same corporate accounting system (the investment master business has its own accounting firm to track the investment process XDCB): When the transaction is received, the owner of the investment, writing:
Debt of TK 111, 112, 152, 153, 211, 213
TK 136-Internal capture
There are TK 331, 333, ... (debt payable if available).
-If TSCE is invested in XDCB investment capital, when the approved decision of the agency has the authority to override the equity of the owner, write:
Owe TK 441-Investment Capital XDCB
There are TK 411-equity investment.
-The case after the decision, if there is a difference between the cost price and the price of a property, the accounting of the TSCE, write:
+ Case-reducing adjustment case, write:
Debt TK 138-Must be obtained (the number must be undecided)
There's a TK 211-TSCE.
+ The case adjuvated TSCE price increase, writing:
Debt of TK 211, 213, 217, 1557
There are TK related.
i) TSCE received due to the internal operation of the Corporation (not payment of money), writing:
"TK 211-TSCE".
There's TK 214-The TSCE Trail.
There are TK 336, 411 (the remaining value).
) The case for career funding, project funding to invest, purchase TSCE, when TSCE purchases, the completed investment put into use for career operations, project, writing:
TK 211-TSCE
There are TK 111, 112.
Have TK 241-XDCB unfinished
There's TK 331-payable to the seller.
There are TK 461-Career Cost (4612).
At the same time, the cost of funding has formed TSCE:
Owe TK 161-The Career (1612)
There are TK 466-The cost of funding has formed the TSCE.
If the bill is to purchase TSCE, the business actively monitors and records in the Financial Reporting Statement.
l) The case of investment, procurement of TSCE by welfare fund, when completed put into use for cultural, welfare, write:
Debt TK 211-Property fixed asset (total payment price)
There are TK 111, 112, 331, 3411, ...
-At the same time, write:
Owe TK 3532-The Welfare Fund
There are TK 3533-The welfare fund has formed the TSCE.
m) The following initial enrollment costs associated with the tangible TSCE as repair, renovation, upgrade:
-When the cost of repair costs, renovation, upgrade to the tangible TSCE after initial recognition, write:
Debt TK 241-XDCB left
Debt TK 133-The GTGT Tax is deducted (1332)
There are TK 112, 152, 331, 334, ...
-When repair work, renovation, upgrade TSCE to use:
+ If the conditions are satisfied with the tangible TSCE principle:
TK 211-TSCE
There are TK 241-Basic Construction.
+ If the conditions are not satisfied with the tangible TSCE principle:
Debt of TK 623, 627, 641, 642 (if small value)
Debt TK 242-The return expense (if the large value must be allocated gradually)
There are TK 241-Basic Construction.
3.2. Tangible reduction accounting
The asset's tangible fixed assets, due to concession, liquoration, loss, lack of inventory, return to business, which transfers to other businesses, unloading one or some parts ... In any case of tangible reduction of TSCE, the accounting must complete the procedure, determine the correct amount of damage and income (if any). The base of the evidence involved, accounting for each specific case as follows:
3.2.1 The case of a TSCE franchise uses manufacturing, business, for career operations, projects: TSCE sells often as non-use TSCs or tests are not effective. When the TSCE franchise must complete the necessary procedures under the rule of law. Based on the TSCE protocol and the TSCE-related evidence.
a) The case for TSCE is used in manufacturing, business, writing:
Debts of TK 111, 112, 131, ...
There are TK 711-Other income (prices sold without GGTGT tax)
There are TK 3331-Added Value Added Tax (33311).
If you do not separate the GGTGT tax, other income includes the GTGT tax. The accounting format for another income reduction in the number of GTGT taxes must be filed.
-The base of the TSCE for the transfer of TSCE has been sold:
Owe TK 214-The TSCE Trail (2141) (value worn)
Debt TK 811-Other expense (value left)
There are TK 211-TSCE (principle).
-The cost of the TSCE franchise is reflected in the TK 811 "Other Cost" debt.
b) The case of a tangible TSCE for a career operation, project:
-The base of the TSCE for the transfer of TSCE has been sold:
Debt TK 466-The funding has formed TSCE (the remaining value)
I owe it to TK 214.
There are TK 211-TSCE (principle).
-The amount of proceeds, the related TSCE franchise that records the relevant accounts by the authority of the authority.
c) The case of a tangible TSCE for cultural activity, welfare:
-It's a TSCE protocol for a transfer of TSCE, writing:
Debt TK 353-Commendation Fund, Welfare (3533) (remaining value)
I owe it to TK 214.
There are TK 211-TSCE (principle).
-At the same time, reflecting the number of accounts for the TSCE franchise,
Debts of TK 111, 112, ...
There are TK 353-Foundation commendation, Welfare (3532)
There are TK 333-Taxes and State Accounts receivable (3331) (if available).
-Reflecting the cost of the TSCE franchise, write:
Owe TK 353-The Commendation Fund, Welfare (3532)
There are TK 111, 112, ...
3.2.2. The "TSCE" case is that the damaged TSCE is not able to continue to be used, the outdated TSCE is technically or not in accordance with the production requirements, business. When it comes to liquing, the business makes a rational decision, establishing the TSCE bar. The TSCE liquoration board has the task of organizing the implementation of the TSCE procedure in accordance with the procedure, procedures specified in the financial management mode and the "TSCE" Border Border. The protocol is made up of two copies, a transfer to the accounting department for tracking records, a delivery for the management department, using the TSCE.
Based on the liquorals and magnetic certificates associated with the receivship, the TSCE, ... the bookkeeping accounting for the TSCE franchise.
3.2.3 When you contribute to your company, the joint venture, links with the tangible TSCE, write:
Debt of TK 221, 222 (by reassessment value)
Owe TK 214-The TSCE Trail.
Debt TK 811-Other expense (the difference between the price reassessment is less than the remaining value of the TSCE)
There's TK 211-TSCE.
There are TK 711-Other income (the difference between the review price is greater than the remaining value of the TSCE).
3.2.4 There is a lack of an inherited shape: Every case of discovery or lack of TSCE has to be traced to the cause. Base on the "TSCE inventory" and the Board's conclusions to correct the accounting, in time, according to the specific cause:
a)
-If TSCE finds out that it's out of books (unaccounted for), the accounting must be based on the TSCE file to record TSCE according to each particular case, write:
TK 211-TSCE
There are TK 241, 331, 338, 411, ...
-If TSCE is in use, outside of an organic TSCE record, base at the cost and depreciation rate to determine the depreciation value of the base, extract the depreciation of TSCE, or extract the wear and wear it for the TSCE for the welfare operation. profit, career, project, writing:
Debt of TK Cost of Manufacturing, Business (TSCE for SXKD)
Debt TK 3533-The welfare fund has formed TSCE (for welfare)
Debt TK 466-The cost of funds has formed TSCE (for SN, DA)
There are TK 214-The TSCE Trail (2141).
If TSCE has been identified as the other business TSCE, it must be reported to the owner of the property. If the asset owner's business is not determined, it must be reported immediately to the top agency and the financial agency of the same level (if the DNNN) knows to handle. During the pending trial, accounting must be based on the inventory, temporary monitoring and retention.
b) TSCE found a lack of cause to be saved, identifying the person responsible for and handling the current financial regime.
-The case with a decision to process right away: Base for "The missing TSCE processor" has been approved and the TSCE profile, accounting must determine the exact same price, the depreciation value of TSCE as the base for TSCE and handling the rest of TSCE's value. Depending on the decision to process, write:
+ For TSCE lacking in manufacturing, business, writing:
Debt TK 214-The TSCE Trail (depreciation value)
Debt of TK 111, 112, 334, 138 (1388) (if the person with errors must compensate)
Debt TK 411-equity investment (if allowed to record capital)
Debt TK 811-Other expenses (if the business suffers losses)
There's a TK 211-TSCE.
+ For TSCE used for career activity, project:
Counterattack TSCE, write:
Debt TK 214-The TSCE Trail (depreciation value)
Debt TK 466-The funding has formed TSCE (the remaining value)
There are TK 211-TSCE (principle).
For the rest of the value of the TSCE, a lack of recovery is required, writing:
Debt of TK 111, 112 (if collected)
Owe TK 334-Pay the worker (except for the worker's salary)
There are related TK (depending on the decision decision).
+ For TSCE is lacking in cultural activity, welfare:
Counterattack TSCE, write:
Debt TK 214-The TSCE Trail (depreciation value)
Debt TK 3533-The Welfare Fund has formed TSCE (the remaining value)
There are TK 211-TSCE (principle).
For the rest of the value of the TSCE, a lack of recovery is required, writing:
Debt of TK 111, 112 (if collected)
Owe TK 334-Pay the worker (except for the worker's salary)
There are TK 3532-The Welfare Fund.
-A case of undetermined TSCE pending a pending trial:
+ For TSCE is used for manufacturing operations, business:
Reflecting the TSCE to the rest of the value of the missing TSCE, write:
Owe TK 214-A TSCE Trail (2141) (depreciation value)
Debt TK 138-Must be obtained (1381) (value left)
There are TK 211-TSCE (principle).
When there is a decision to handle the remaining value of the missing TSCE, write:
Debt of TK 111, 112 (compensation)
Debt TK 138-Must be obtained (1388) (if the guilty person must compensate)
Owe TK 334-Pay the worker (except for the worker's salary)
Debt TK 411-equity investment (if allowed to record capital)
Debt TK 811-Other expenses (if the business suffers losses)
There was TK 138-the other record (1381).
+ For TSCE used for career activity, project:
Counterattack TSCE, write:
Debt TK 214-The TSCE Trail (depreciation value)
Debt TK 466-The funding has formed TSCE (the remaining value)
There are TK 211-TSCE (principle).
At the same time reflecting the rest of TSCE's remaining value in TK 1381 "Asset pending", noted:
Owes TK 1381-The property is missing for processing
There's TK 338.
When there is a decision to dispose of the remaining value of the remaining TSCE value, write:
Debt of TK 111, 334, ...
There were TK 1381-The property lacked pending disposal.
At the same time reflects the amount of compensation that the remaining value of the TSCE lacks in the relevant accounts by the authority of the competent authority:
I owe it to TK 338.
There are related TK (TK 333, 461, ...).
+ For TSCE is lacking in cultural activity, welfare:
Counterattack TSCE, write:
Debt TK 214-The TSCE Trail (depreciation value)
Debt TK 3533-The Welfare Fund has formed TSCE (the remaining value)
There are TK 211-TSCE (principle).
At the same time reflecting the rest of TSCE's remaining value in TK 1381 "Asset pending", noted:
Owes TK 1381-The property is missing for processing
There are TK 3532-The Welfare Fund.
When there is a decision to dispose of the remaining value of the remaining TSCE value, write:
Debt of TK 111, 334, ...
There were TK 1381-The property lacked pending disposal.
3.2.5. For a tangible TSCE for manufacturing, business, if not sufficient for specified record must be converted to a tool, record tool:
Debt of TK 623, 627, 641, 642 (if the remaining value is small)
Debt TK 242-Pay prepaid (if the remaining value is large to allocate)
Debt TK 214-The TSCE Trail (depreciation value)
There are TK 211-TSCE (TSCE).
3.2.6 transaction transaction and lease of TSCE is active tenant (see regulation in TK 811 or 711).
3.3. The accounting of the tangible TSCE when the audit at the time determines the business value to stake the business 100% state capital.
a) Accounting for asset audit results: When receiving notice or deciding the shares of the competent agency, the business equity business is in charge of inventory, the management of the business tangible TSCE, which uses at the time of determining the value of the asset. Business.
-The case with a tangible TSCE, says:
Debt TK 1381 -Property lacking pending processing (value left)
Debt TK 214-The TSCE Trail (depreciation value)
There are TK 211-TSCE (principle).
-A business that inherits TSCE: A business that monitors and records in the Financial Reporting section of the assets that are found to be listed through the inventory. Then, write to the relevant accounts in the Balance Sheet after finding out the cause and having the decision to handle the competent level.
b) The accounting of the redundant TSCE, lacking in inventory: The business must analyze the cause of the inheritance's assets, lack and determine the responsibility of the organization, the individual to handle the compensation of matter according to the current regulation. The value of the tangible TSCE after subtracting the compensation is noted at another cost.
-For the missing detection property, the base on "Receivable Asset Processing, lack of inventory", says:
Debt TK 111-Cash (personal, restitution organization)
Debt TK 1388-Must be obtained (personally, the organization must pay compensation)
Debt TK 334-Pay the worker (if the worker's salary is fouled)
Debt TK 811-Other cost (the rest of the value of TSCE missing from the inventory must take into account the loss of the business)
There were TK 1381-The property lacked pending disposal.
-For TSCE, it's over-checked, base-based. " Legacy asset processing, missing through inventory ", says:
Owe TK 3381-Property redundant
There are TK 331-Pay for the seller (if the property of the seller)
There's TK 338.
There are TK 411-owner's investment capital (for the undetermined form-of-form TSCE).
c) The concession accounting, liquorless asset liquy, stagnate property, wait for liquing: After being approved by the text of the decision-making body, the organizational business, the concession, the liquation bar under the current regulation. Accounting must follow, collect the amount of revenue, cost, and write down the property, namely:
-No, no, no, no, no, no, no, no, no, no, no, no, no, no, no, no, no, no, no, no,
Owe TK 111.112,131
There are TK 711-Other Income
There are TK 3331-GTGT tax must submit (if any).
-To reflect the cost of the concession, the TSCE is not necessary.
Debt TK 811-Other Cost
Debt TK 133-The GTGT Tax is deducted (if any)
There are TK 111,112, 331.
-To reflect the ceded TSCE, liquorate, write:
Debt TK 811-Other expense (value left)
Debt TK 214-A TSCE
There's a TK 211-TSCE.
d) The case of non-use tangible TSCE transfer business, pending liquation by law, says:
Debt TK 411-Investment Capital of the owner
Debt TK 214-A TSCE
There's a TK 211-TSCE.
Accounting for the transfer of assets as welfare works.
-The case of home transfer at cadres, worker investment by the source of the business ' s welfare fund for the local state agency to manage, accounting, write:
Debt TK 3533-The Welfare Fund has formed TSCE (the remaining value)
Owe TK 214-The TSCE Trail (value left)
There are TK 211-TSCE (principle).
-For assets that are a welfare work invested in state capital, if the capitalization business uses for business purposes, the accounting is as follows:
Debt TK 466-The funds have formed TSCE
There are TK 411-equity investment.
e) The tangible TSCE value accounting is reevaluated when determining the value of the business
Based on a redefining record of enterprise value, the business adjuvested the value of the tangible TSCE in the following principle: The deflation of the remaining TSCE value is recorded to LK 412-Deviation Reassessment Assets; Deflation Deflation The rest of the TSCE is credited to TK 412's debt-disassessment of the property and has to detail the spread according to each TSCE. Specifically for each of the following cases:
-A value TSCE has a higher value than the accounting and accounting value of TSCE, the depreciation of a reassessment of the reassessment compared to the record value, the accounting notes:
Debt TK 211-The price of TSCE.
There are TK 214-The TSCE Trail.
There are TK 412-property reassessment of property (TSCE value added).
-The value of TSCE is lower than the value of accounting records and the value of TSCE, the depreciation of the review reassessment compared to the writable value, the accounting notes:
Owe TK 214-The TSCE Trail.
Owe TK 412-Deflation Reassessment Assets (TSCE value)
There are TK 211-The TSCE price.
The business cites TSCE depreciation in the new price after adjusting the value due to reassessment.
g) The TSCE desk for the holding company
-Independent business equity.
In the case of independent business equity, the accounting of carrying out the right hand procedures is the current implementation of the transaction of the property, the debt payable and the source of capital to the holding company. The entire certificate from accounting, accounting book and Financial Reporting by the property of the shares of the stored-storage area was transferred to the holding company for continued storage.
-The case of antiquities of the corporate fusion business of the Independent State Company, Corporation, Corporation, The parent Company, the independent accounting member Corporation of the Corporation.
When the transaction of the property, the debt payable and the source of capital to the holding company, base on the basis of the property delivery, the appendix details the handover property to the holding company and the certificates, relevant accounting books, the accounting reflects the value TSCE value. delivery to the holding company, writing:
Debt TK 411-Investment Capital of the owner
I owe it to TK 214.
There's a TK 211-TSCE.
What? 36. Account 212-Property attempts to hire finance
1. Accounting Principles
a) This account is used to reflect the existing value and the increased volatility situation, the reduction of the entire business ' s financial leasing TSCE. The account for the business is to hire a financial lease of the financial lease of the TSCE (which is not under the ownership of the business) but the business has the obligation and the liability of management and use as the assets of the business.
b) Financial leasing: Is the asset lease that the employer has a transfer of the majority of the risk and benefits associated with the ownership of the property to the tenant. Property ownership can be transferred at the end of the lease term.
c) The classification of asset leasing is the financial lease: A financial lease must satisfy 1 in the following year (5) following:
-The lease to the transfer of property ownership to the tenant at the expiration of the lease;
-At the time of the start of the property, the tenant has the option to buy the rental property at an estimated price lower than the reasonable value at the end of the lease term;
-The minimum property lease term must take a large portion of the economy ' s use of the economy even though there is no transfer of ownership;
-At the start of the asset lease, the current value of the minimum rent payment account for the majority (equivalent) the reasonable value of the lease;
-Property rental properties that only the tenant can use without the need for change, major repairs.
d) Property lease contracts are considered to be a financial lease if satisfied at least one of the following three (3) conditions:
-If the lease is to cancel the contract and damages the losses associated with the cancellation of the contract for the lease;
-Income or loss due to the logical value change of the remaining value of the rental property attached to the tenant;
-The lease is likely to continue renting the property after the expiration of the lease with rent lower than the market rent. In particular, property ownership is the right to use land, which is often classified as active leasing.
The cost of the TSCE is to be recorded by the reasonable value of the lease or the current value of the minimum rent payment (the case of a reasonable value greater than the current value of the minimum rent payment) plus the value of the lease. with the initial direct cost of birth related to the financial leasing operation. If the input GTGT tax is deducted, the current value of the minimum rent payment does not include the GTGT tax number that must pay for the lease.
When calculating the current value of a minimum rent payment for asset leasing, the business may use the underlying rate of interest, the rate of interest recorded in the lease or the rental margin rate of the tenant.
e) The number of the first GGTGT tax in the financial rent asset is not deductible on the lease that must pay for the tax on the accounting as follows:
-If the first GTGT tax is not deductible is paid once at the time of the rental property the price of the lease includes the GTGT tax;
-If the input of the GGTGT tax is not deductible for each time, it is credited to the cost of SXKD during the period in accordance with the depreciation expense of the financial tenant's depreciation assets.
g) Do not reflect on this account the value of the active TSCE.
h) The tenant is responsible for calculating, citing fixed asset depreciation in the cost of production, business periodically on the basis of adopting a consistent depreciation policy with the depreciation policy of the property of the same type of its own. If it is not certain the tenant will have the right to own the lease when the lease expires, the lease will be depreciated over the lease period if the lease term is shorter than the useful use of the lease.
i) Account 212 is open in detail to track each one, every single TSCE.
2. The texture and reflection of the account 212-TSCE financing
Debt: The price of TSCE is on the rise.
There Are: The price of the TSCE is due to a reduction in the lease to the lease at the end of the contract expiration or acquisition of a business TSCE.
Debt Balance Balance: The cost of the existing financial lease.
The account 212-TSCE has two two-plus accounts.
-TK 2121-Financial tenant-TSCE: Used to reflect the existing value and the increased volatility situation, the reduction of the whole TSCE of corporate finance outsourcing;
-TK 2122-A financial tenant. : Use to reflect the existing value and the increased volatility situation, the reduction of the entire business ' s entire financial leasing.
3. The method of accounting for some key economic transactions
3.1. When the initial direct cost arise regarding the financial lease prior to receiving the asset as: Negotiation expense, contract signing ..., writing:
Debt TK 242-Cost paid
There are TK 111, 112, ...
3.2. When the pre-payment in advance of a financial rent or a deposit ensures the lease of the property, write:
Debt TK 341-Loan and financial lease debt (3412) (pre-paid rent)
Owe TK 244-Hold, mortgage, sign,
There are TK 111, 112, ...
3.3. When receiving a financial lease, the base accounting for the property lease and the relevant magnetic certificates reflect the value of the financial lease at the cost of the first GGTGT tax, writing:
Debt TK 212-TSCE finance (GTGT tax)
There are TK 341-Loan and financial leasing debt (3412) (the current value of the minimum rent payment or the reasonable value of the asset that does not include the taxes reimbursable).
The initial direct cost regarding the financial leasing operation is noted in the principle of the financial lease, writing:
Debt TK 212-TSCE Finance
There are TK 242-The advance pay, or
There are TK 111, 112, ... (the number of direct costs associated with the lease activity arise when the financial lease is received).
3.4. Periodically, receipt of financial rent payment:
When paying the original debt, pay the rent to the rental side, write:
Debt TK 635-Financial costs (interest rent)
Debt TK 341-Loan and fiscal debt (3412) (original debt debt)
There are TK 111, 112, ...
3.5. When receiving the invoice of the lease request payment of the input GTGT tax return:
a) If the GTGT tax is deducted, write:
Debt TK 133-The GTGT Tax is deducted (1332)
There are TK 112-The bank deposits (if you pay now)
There are TK 338-The other pay (GTGT tax input must be paid on the lease).
b) If the input GTGT tax is not deducted, write:
Debt TK 212-TSCE to finance (if the input GTGT tax is not deductible and the payment of the GTGT tax is made once right at the time of the Financial leasing TSCE)
Debt of TK 627, 641, 642 (if the input GTGT tax is not deductible in payment periodically)
There are TK 112-The bank deposits (if you pay now)
There are TK 338-The other pay (GTGT tax input must be paid on the lease).
3.6. When a commitment fee is used to pay for the property lease, write:
Debt TK 635-Financial costs.
There are TK 111, 112, ...
3.7. When returning the financial lease by the lease of the lease to the lease, the accounting writeup of the financial lease TSCE value, writing:
Owe TK 214-A TSCE Trail (2142)
There's a TK 212-TSCE.
3.8. The case in the lease of the lease stipulated that the rental party lease only a portion of the property value, then repurchase it, when receiving the transfer of property ownership, the accounting of the TSCE, and the sale of the tangible TSCE owned by the business. When moving from the financial lease to the property owned by the business, write:
TK 211-TSCE
There's a TK 212-TSCE for financing.
There are TK 111, 112, ... (The money must be paid more).
At the same time shifting depreciation value, writing:
Owe TK 2142-A financial lease.
There's TK 2141.
3.9. Transaction accounting and lease of assets is financial leasing:
a) The case of transaction of sale and renting with a wholesale price is higher than the remaining value of TSCE:
-Sales transaction (see account 711)
-The notes that record the rental property and the debt must return to the financial lease, pay the lease each time by default from point 3.1 to 3.6 This.
-periodically, accounting, citing the depreciation of TSCE financing in the cost of production, business, writing:
Debt of TK 623, 627, 641, 642, ...
There are TK 2142-The main financial lease.
-periodically, the difference between the greater sales price than the remaining value of TSCE sells and reners the cost of the cost of production, business in the period in accordance with the time of the asset lease, says:
Debt TK 3387-unimplemented revenue
There are TK 623, 627, 641, 642, ...
b) The case of trading and renting is at a lower price than the remaining value of TSCE:
-Sales transaction (see account 711)
-The notes that record the rental property and the debt must return to the financial lease, pay the lease each time by default from point 3.1 to 3.6 This.
-periodically, end the smaller number of arbiters (holes) between the sale price and the remaining value of TSCE sold and rend the increase in the cost of production, business in the period, writing:
Debt of TK 623, 627, 641, 642, ...
There's TK 242.
What? 37. Account 213-Property fixed by intanation
1. Accounting Principles
a) This account is used to reflect the existing value and the increased volatility situation, reducing the invisible TSCE of the business. The invisible TSCE is a property that has no physical morphology, but is determined to be valued and operated by the business, used in SXKD, providing services or for other subjects to rent, in accordance with the standard TSCE recognition criteria.
b) The value of the invisible TSCE is the entire cost that the business has to leave to get an invisible TSCE to the time of bringing that asset to the expected use.
-A separate purchase of invisible TSCE, including purchase prices (minus (-) trade discounts or discounts), tax credits (excluding reimbursable taxes) and the costs associated directly to the inclusion of the property in accordance with the purchase price. contemplation;
-The case of a shopping invisible TSCE is paid in accordance with the slow, repayment method of the invisible TSCE which is reflected in accordance with the purchase price right at the time of purchase. The differential between the slow purchase price and the paid purchase price is immediately audalized at the cost of SXKD by payment term, unless that number is factored into the intanable TSCE (capitalization) principle according to the regulation of the "Cost of Borrower" accounting.
-The invisible TSCE buys in the form of exchange with a non-similar invisible TSCE determined by the reasonable value of the receiving asset or by the reasonable value of the property that brings the exchange after adjusting the amount of money or the amount equivalent. Or return. If the exchange, payment of evidence from relation to the ownership of the capital of the business, then the principle is the reasonable value of the testimonies issued regarding the ownership of the capital of the business;
-The invisible TSCE principle is the right to use land as the amount paid to obtain the right to use the legal land (including the cost paid to the organization, the individual transferred or the cost of compensation, the release of the equal, levy of the face, the fee before the book ...) or the deal. It's all over the side. The identification of the invisible TSCE is the right to use the land to comply with the provisions of the relevant law.
-The invisible TSCE principle is granted by the State of the State or given, the vote is determined by the value of the initial contract plus (+) the costs associated directly to the transfer of the asset to the intended use.
-The invisible TSCE price is transferred to the principle of the unit's accounting book.
c) The entire actual cost of giving birth in relation to the unqualified deployment phase is that the invisible TSCE is assembled at the cost of SXKD during the period. The case found that the results of the satisfied deployment were defined and the standard of incriminated TSCE standards specified at the "TSCE" accounting standard, the deployment phase costs were assembled to TK 241 "unfinished basic construction" (2412). The deployment phase of the cost of forming the invisible TSCE element in the deployment phase must be transferred to the side of the 213 "invisible TSCE" account.
d) In the process of use to conduct an invisible TSCE depreciation into the cost of SXKD by the regulation of the invisible TSCE accounting standard. For TSCE, the use of land is the depreciation to the invisible TSCE.
The cost associated with the invisible TSCE comes after the initial record must be recorded as the cost of production, business in the period, unless the two conditions are expected to be added to the following conditions.
-The cost of births is likely to make the invisible TSCE create economic benefits in the future more than the level of initial evaluation;
-The cost is determined to be sure and tied to the specific invisible TSCE.
e) The cost of births brings economic benefits in the future to the business of: corporate establishment costs, employee training costs, advertising costs that arise in the period prior to the operation of newly established business, the cost to the first class. The study, the cost of the transfer of the site was recorded as the cost of SXKD during the period or was allocated gradually to the cost of SXKD for a maximum period of less than 3 years.
g) The cost associated with intanting assets has been recorded by the business as the cost to determine the results of business activity in the previous period, then not to be re-logged into the invisible TSCE principle.
h) trademarks, trading names, release rights, customer lists, and similar items formed within the non-recorded business interior as the invisible TSCE.
i) The invisible TSCE is monitored in detail according to each of the TSCE records in the "Register of Fixed properties".
2. The texture and reflection of the 213-TSCE account invisible
Debt: The principle of an invisible TSCE.
There Are: The principle of invisible TSCE.
Debt Balance Balance: The current invisible TSCE is in business.
We got a 213-TSCE, seven-plus-two accounts.
-Account 2131-The Right to Land: Only reflecting on this account the right to use the land is considered an intanable fixed property by the rule of law.
The invisible TSCE value is that the right to use the land includes all the actual costs that have spent directly related to land use, such as: Money spent to have the right to use the land, the cost of compensation, the release of the equal, levy of the face (the case of use). Separate land for the investment period of the house, the soil architecture, the pre-book fee (if any) ... This account does not include the costs spent to build the work on land.
-Account 2132. Reflecting the invisible TSCE value is the entire cost of the actual business that has been spent to have the right to release.
-Account 2133-Copyright, patent: Reflecting the invisible TSCE value is the actual cost spent to have the copyright copyright, patents.
-Account 2134-brand name, commercial name: Reflecting the invisible TSCE value is the actual cost directly related to the purchase of the goods label.
-Account 2135-Software Program: Reflecting the invisible TSCE value is the entire cost of the actual business that has been spent to have a software program.
-Account 2136-License and license license: Reflecting an invisible TSCE value is the amount to which the business is allowed to obtain a license or license to do that work, such as: The license to exploit, the license to produce a new product type, ...
-Account 2138-TSCE: Reflecting the value of other invisible TSCE types that are not specified in the above accounts.
3. The method of accounting for some key economic transactions
3.1. Buying invisible TSCE:
-The case of an invisible TSCE purchase using a cargo SXKD, a GTGT tax subject service calculated by the deduction, write:
I owe it to TK 213-TSCE.
Debt TK 133-The GTGT Tax is deducted (1332)
There are TK 112-The bank deposits.
There's TK 141.
There's TK 331-payable to the seller.
-The case for an invisible TSCE used in SXKD goods, services that are not subject to the GTGT tax subject, write:
Debt TK 213-TSCE (total payment)
There are TK 112, 331, ... (Total payment price).
3.2. In the case of an invisible TSCE, the answer is slow.
-When you buy an invisible TSCE into the goods SXKD, the service is subject to a GTGT tax subject in accordance with the deduction, writing:
I owe it to TK 213-TSCE.
Debt TK 242-The return expense (slow paid portion, paid by number)
The difference between the total amount must be payment minus (-) the purchase price immediately and the input GTGT tax (if any))
Debt TK 133-The GTGT Tax is deducted (1332)
There are TK 111, 112.
There's TK 331-payable to the seller.
-When an invisible TSCE is used in the goods SXKD, the service is not subject to a GTGT tax subject or a GTGT taxable subject that follows the direct method, says:
Debt TK 213-TSCE is invisible.
Debt TK 242-Cost of prepaid (slow paid, repayment by the amount of difference between total amount of payment should be minus (-) Pay purchase price immediately)
There are TK 331-Pay for the seller (total payment price).
-A number of interest rates to buy a invisible TSCE in terms of slow pay, payback, record:
Debt TK 635-Financial Cost
There's TK 242.
-When payment of money to the seller, write:
Debt TK 331-Must pay the seller
There are TK 111, 112, ...
3.3. Invisible TSCE in the form of exchange.
a) The case of exchanging two TSCE in the same way: When it takes the same invisible TSCE due to the exchange with a similar invisible TSCE and put into use immediately for SXKD, write:
I owe it to TK 213-TSCE.
Debt TK 214-A TSCE Trail (2143)
There's TK 213-TSCE invisible.
b) The case of exchange of two invisible TSCE is not similar:
-Invisible to the exchange, write:
Debt TK 214-The TSCE Trail (depreciated value)
Debt TK 811-Other cost (the remaining value of the TSCE delivered)
There are TK 213-TSCE invisible.
-At the same time reflecting the income number due to the TSCE exchange, says:
Debt TK 131-Must be obtained by the customer (total payment price)
There are TK 711-Other income (rational value TSCE for exchange)
There are TK 3331-GTGT tax must submit (33311) (if available).
-On the exchange of the exchange for the exchange, writing:
I owe it to TK 213-TSCE.
Debt TK 133-The GTGT Tax is deducted (1332) (if any)
There are TK 131-Must be collected by the customer (total payment price).
3.4. The invisible TSCE value is formed from the business internal during the deployment phase:
a) When the cost generation in the deployment period sees the unsatisfied deployment results and the standard TSCE record is set to the cost of production, business in the period or the collection at the cost of prepaid, write:
Debt TK 242-Pay expense (case of large value) or
Debt TK 642-Business Management Cost
There are TK 111, 112, 152, 153, 331, ...
b) When you see the results of the implementation of the definition and the standard of the invisible TSCE.
-A set of actual costs that arise at the deployment stage to form an invisible TSCE, write:
Debt TK 241-Basic Basic Construction
Debt TK 133-The GTGT Tax is deducted (1332-if available)
There are TK 111, 112, 152, 153, 331, ...
-At the end of the deployment phase, the accounting must determine the total cost of the actual cost of the invisible TSCE, writing:
I owe it to TK 213-TSCE.
There are TK 241-Basic Construction.
3.5. When purchasing the invisible TSCE is the right to use the land and the purchase of the house, and the architecture on the ground has to be able to separate the invisible TSCE value that is the right to use the land, the tangible TSCE is the house, the architectural object, it says:
Debt TK 211-TSCE (house price, architectural object)
I owe it to TK 213.
Debt TK 133-The GTGT Tax is deducted (1332-if available)
There are TK 111, 112, 331, ...
3.6. When the invisible TSCE forms from the exchange of payment of evidence related to the ownership of equity of the holding company, the null TSCE principle is the logical value of the issued certificates regarding the ownership of capital, writing:
I owe it to TK 213-TSCE.
There are TK 411-equity investment.
3.7. When the business is funded, Votes, the invisible TSCE comes into the immediate use of SXKD operation:
-When you get the invisible, the donor, the gift, the note:
I owe it to TK 213-TSCE.
There are TK 711-Other income.
-The cost of birth related to the incriminated TSCE, votes, givotes, notes:
I owe it to TK 213-TSCE.
There's TK 111, 112, ...
3.8. When the business received capital to use the land, the base for the land-use transaction records, says:
I owe it to TK 213-TSCE.
There are TK 411-equity investment.
3.9. When the decision to transfer the purpose of the investment BĐS is the right to use the land to the invisible TSCE, write:
Debt TK 213-TSCE invisible (2131)
There are TK 217-BES investment.
At the same time the depreciation of BĐS's accumulated depreciation to the number of worn-out depreciation of the invisible TSCE, says:
Owe TK 2147-Investment BS
There's TK 2143-invisible TSCE.
3.10. When investing in your company, the joint venture company, which is linked to the form of an invisible TSCE, based on the price reassessment of the invisible TSCE:
a) The case of reassessment pricing determines which capital is less than the remaining value of the invisible TSCE to the capital, writing:
Debt of TK 221, 222 (by reassessment value)
Owe TK 214-The TSCE Trail (2143) (number of amortization)
Debt TK 811-Other expense (the difference between the price reassessment is less than the remaining value of the invisible TSCE)
There are TK 213-TSCE invisible.
b) The review price case determines which capital is greater than the remaining value of the invisible TSCE to the capital, writing:
Debt of TK 221, 222 (by reassessment value)
Owe TK 214-The TSCE Trail (2143) (number of amortization)
There's TK 213.
There are TK 711-Other income (the difference between the price reassessment is greater than the remaining value of the invisible TSCE).
3.11. The franchisor, the invisible TSCE is regulated as the franchisor, the tangible TSCE (see Guide to TK 211).
What? 38. Account 214-A fixed asset trail
1. Accounting Principles
a) This account is used to reflect the increased situation, reduce the depreciation value and depreciation value of the TSCE and investment estate (BSCT) in the process of use due to the depreciation of TSCE, BĐT and the increases, the other wear of the TSCE, the BSCT.
b) In principle, every single TSCE, the BĐT used to lease a business with a production, business (including non-use, non-use, pending assets) has to extract depreciation under the current regulations. The TSCE depreciation used in manufacturing, business and depreciation of the BSCT at the expense of manufacturing, business during the period; the depreciation of the TSCE, which has not been used, is not needed, pending payment of accounting for other costs. Special cases do not have to extract depreciation (such as reserve TSCE, social-sharing TSCE etc.), the business must follow the provisions of the existing law. For TSCE for career activity, project or use of welfare purposes not to extract depreciation at the cost of production, business, but only the loss of TSCE and the reduced source of the TSCE.
c) Based on the regulation of the law and the management requirements of the business to choose one of the methods of calculation, citing the depreciation of the law appropriate for each TSCE, BĐT aims to stimulate the development of production, business, ensuring employment. recovering capital fast, full and consistent with the ability to cover the cost of the business.
The depreciation method applied to each TSCE, BĐT must be implemented consistently and can be changed when there is a significant change in the way the economic benefits of TSCE and BĐT.
d) Time of depreciation and TSCE depreciation must be reviewed at least at the end of each fiscal year. If the use time of the property is different from the previous estimate, the depreciation time must be changed respectively. The TSCE depreciation method is changed when there is a significant change in the way the estimate of the economic benefits of TSCE. This case, must adjust the depreciation costs for the current year and the following years, and be persuaded in the Financial Reporting.
For the TSCE, it has been depleted, but still used in manufacturing, business is not going to continue to extract depreciation. The TSCE has not yet qualified depreciation (which has not recovered enough capital) that has been damaged, requiring liquoration, to determine the cause, the responsibility of the collective, the individual to handle the compensation and the remaining value of the unrecovered TSCE, uncompensated must be compensated. By the number of payments issued by the TSCE itself, the amount of compensation is decided by the business leadership. If the record number and the number of compensation is not sufficient to offset the remaining value of the remaining TSCE, or the lost TSCE value is considered a hole in TSCE and accounting at other costs. The State Business is handled by the state's current fiscal policy.
e) For the invisible TSCE, it is subject to effective time to extract depreciation since the TSCE is entered into use (under contract, commitment, or by the decision of a competent grant). For the invisible TSCE, the right to use the land is critical of the depreciation of land use. If you do not specify time to use, do not extract depreciation.
g) For the financial leasing TSCE, in the process of using a rental party must extract depreciation during the lease of the lease at the cost of production, business, ensure sufficient income.
h) For the active leasing activity to extract depreciation and record in the cost of production, business during the period. The business can rely on user-based owners (TSCE) of the same type to estimate the time of depreciation of depreciation and determination of the Depreciation Depreciation Method. The LĐT case holds an increase in price, the business does not extract depreciation that determines the loss due to a decrease in value.
2. The texture and reflection of the 214-Hao account trail
Debt: The value of the depreciation of TSCE, the investment decreased by TSCE, the liquefactor, the concession, the provision for other businesses, which invested in other units.
There Are: The depreciation value of the TSCE, the BĐT increased due to the depreciation of the TSCE, the investment.
Available balance: The depreciation value of TSCE, the existing investment in the business.
Account 214-The TSCE, there are four accounts level 2:
-Accounts for 2141. Reflecting the depreciation value of the tangible TSCE in the process of use due to the depreciation of TSCE and the increased, reduced wear of the tangible TSCE.
-Account 2142 of the financial lease. Reflecting the depreciation value of the TSCE financially in the process of use due to the depreciation of the Financial leasing TSCE and the increases, the other depreciation of the TSCE's capital.
-Account of 2143. Reflecting the depreciation value of the invisible TSCE in the process of use due to the depreciation of the invisible TSCE and the increases, the reduced wear of the TSCE is invisible.
- Account 2147-Hide : This account reflects the depreciation value used to lease the operation of the business.
3. The method of accounting for some key economic transactions
a) periodically, citing the depreciation of TSCE to the cost of production, business, other costs, writing:
Debt TK 623, 627, 641, 642, 811
There are TK 214-The TSCE Trail.
b) TSCE used, received due to a transfer in the business internal between the units that did not have a dependent accounting kernel, writing:
"TK 211-TSCE".
There are TK 336, 411 (value left)
There are TK 214-The TSCE Trail (2141) (depreciation value).
c) periodically, the depreciation of BDST is active, writing:
Debt TK 632-Cost of goods sold (BĐS business costs investment)
It has TK 214-A TSCE Trail (2147).
d) The case of reduction of TSCE, BĐS investment is at the same time as the cost of the TSCE principle that reduces the depreciated value of TSCE, BĐT (see the accounting guide of TK 211, 213, 217).
For TSCE for career activity, project, when calculating wear at the end of the fiscal year, write:
Debt TK 466-The funds have formed TSCE
There's TK 214-A TSCE Trail.
e) For TSCE for cultural activity, welfare, when calculating wear at the end of the fiscal year, says:
Debt TK 3533-The welfare fund has formed TSCE
There's TK 214-A TSCE Trail.
g) The case at the end of the business fiscal year review the time of depreciation and depreciation of TSCE, if there is a change of depreciation to the depreciation of the depreciation of the depreciation on the accounting book as follows:
-If due to the change in depreciation and the time of the depreciation of TSCE, the depreciation of TSCE increases compared to the number that has been quoted in the year, the number of depreciation inequality increases, says:
Debt of TK 623, 627, 641, 642.
There are TK 214-The TSCE Trail.
-If due to the change in depreciation and the time of the depreciation of TSCE, the depreciation of TSCE decreases with the number that has been quoted in the year, the number of depreciation depreciation decreases, says:
Owe TK 214-A TSCE
There are TK 623, 627, 641, 642 (amortization of depreciation).
h) The value of the tangible TSCE value is reevaluated when the value of the business: The base to the profile redetermines the value of the business, the business adjuts the tangible TSCE value in the following principle: The deviation increases the remaining value of the TSCE. Rating of TK 412-Deflation Reassessment Property; Deflation Deflation of TSCE is logged into TK 412's debt-discharges the asset and must detail this difference according to TSCE. Specifically for each of the following cases:
-The value of TSCE has a higher value than the accounting and accounting value of TSCE, the depreciation of the evaluation assessment relative to the value of the recording, accounting accounting:
Debt TK 211-The price of TSCE.
There are TK 412-Deviation Reassessment Assets (added asset value)
There are TK 214-The TSCE Trail.
-The value of TSCE is lower than the value of accounting records and the value of TSCE, the depreciation of the review reassessment compared to the writable value, the accounting notes:
Owe TK 214-The TSCE Trail.
Owe TK 412-Deviation Reassessment Assets (Asset Value Part)
There are TK 211-The TSCE price.
The business cites TSCE depreciation in the new price after adjusting the value due to reassessment. The timing of the depreciation of TSCE is reassessed when determining the business value of the holding company as the time the business equity is granted a business registration certification into a holding company.
i) The case of the application of the independent accounting unit of the Independent State Company, Corporation, Corporation, parent company, the independent accounting member company of the Corporation:
When the TSCE desk for the holding company, base on the basis of the asset delivery, the appendix details of the transaction assets to the holding company and the certificates, the relevant accounting book, the accounting reflects a decrease in the value of the transaction assets to the holding company, writing:
Debt TK 411-Investment Capital of the owner (value left)
I owe it to TK 214.
There are TK 211,213 (prix).
What? 39. Account 217-Real Estate Investment
1. Accounting Principles
1.1. This account is used to reflect the existing number and the increased volatility, reducing the business of investment (BUST) of the enterprise in the price of the price, which is monitored in detail according to each object similar to TSCE. The use of land, home, or part of the home or both the house and land, the infrastructure owned by the owner or the employer under the lease of the finance lease holder aims to benefit from leasing or waiting for an increase that is not to:
-Use in manufacturing, provide goods, services, or use for management purposes; or for the purposes of
-Sold in the production, regular business.
1.2. This account is used to reflect the standard eligible record value of BĐT. Not to reflect on this account the real estate value for sale in the normal or construction business period for sale in the near future, the property owner uses, real estate during the construction process has not completed with the purpose of leaving it. use in the future in the form of BĐT.
The investment estate recorded is that the property must satisfy the following two conditions:
-Certainly gains economic benefits in the future; and
-The principle must be determined in a reliable way.
1.3. The investment estate is recorded on this account in the price of a price. The price of BĐT is the entire cost (money or money equivalent) that the business omits or the reasonable value of the exchange to obtain the exchange to obtain the purchase time to the time of purchase or construction of the completion of that BĐT.
-Depending on the case, the principle of the BĐT is defined as follows:
+ The price of BĐT is purchased including the purchase price and the costs associated directly to the purchase, such as: Advisory service fees, pre-book fees and other associated transaction costs, ...
+ The case of purchasing payment in a slow-payment method, the value of the investment BĐS is reflected in accordance with the purchase price right at the time of purchase. The differential between the slow purchase price and the paid purchase price is directly at the expense of the financial cost under the payment term, unless that amount is calculated at the cost of the BĐST by the provisions of the "Cost of Borrower" accounting.
+ The principle of self-built BĐT is the actual cost and direct related costs of the BĐST as of the completion date for construction work;
+ The case of financial inlogging with the purpose of renting a standard satisfying operation noted is that the cost of that BĐT at the time of the lease is done according to the provisions of the "Rent in Asset" accounting Standards.
-The following expenses are not included in the principle of the BĐT:
+ The initial cost of birth (except where these costs are needed to bring the BĐT into a usable state);
+ The costs of bringing the BĐT into operation first before the BĐT reaches a normal functioning state according to the expected;
+ The normal costs of raw materials, materials, labor or other resources during the construction of the BĐT.
1.4. The costs associated with BĐST arise after the initial record must be noted as the cost of production, business in the period, unless the cost is likely to make the BDDT create economic benefits in the future more than the level of operation being evaluated. At first, the original price was increased.
One 1.5 During the leasing process must proceed to extract the depreciation of the BĐT and log into the cost of business in the period (including during the lease period). The business can rely on the owner-owned real estate using the same type to estimate the time of depreciation and determine the depreciation method of the BĐT.
-The business case noted the revenue for the entire pre-received amount from the lease-to-lease, accounting must estimate the full price of capital corresponding to the recorded revenue (including the pre-calculated depreciation number).
-The capital price of the lease includes: Cost of depreciation of BĐT and other direct related expenses to lease, such as: The cost of outsourcing services, the cost of employee wages directly management of the rental estate, the cost of depreciation of the work. It ' s an auxiliary lease on the lease.
1.6. The business does not extract depreciation on BĐT holding a price wait. The case with solid evidence suggests that the BĐT is discounted compared to market value and the price rebate is determined by which the business is judged to reduce the price of BDST and record losses to the cost of goods sold (similar). It ' s like building a room for real estate goods.
1.7. For those purchased in but must proceed to build, renovate, upgrade before use for investment purposes, real estate value, procurement costs, and costs for construction, renovation, upgrade to BDST are reflected on TK 241 "Build-up." It's an unfinished business. " When construction, renovation, completion of completion must determine the completion of the BĐT principle to be transferred to TK 217 "Investment Real Estate".
1.8. The transfer from the ownership estate uses either the BĐT or the word BĐT to the property owner use or inventory only when there is a change in the purpose of use as the following cases:
-The BĐT moves into an estate property using the use when the owner starts using this property;
-The BĐT moves into inventory when the owner begins to deploy for the purpose of sale;
-The owner estate uses the transfer to BĐT when the owner ends up using that property and when the other side hires the operation;
-The inventory converts to BDST when the owner starts to the other side renting operations;
-The construction estate turned into BĐT at the end of the construction phase, handing over to the investment (in the construction phase of accounting in accordance with the "Property fixed assets" accounting standards).
The transfer of the purpose of use between BĐT with the property owner using or inventory does not alter the value of the property that is converted and does not alter the principle of the estate in determining the value or to make a report. The financier.
1.9. When the business decided to sell a BĐT without the repair period, the upgrade was upgraded, and the business continued to be noted as BĐT on TK 217 "Investment Real Estate" until it was sold without turning into inventory.
1.10. Sales from the sale of BĐST are recorded as the entire sale price (the sales price has not yet had a GTGT tax on the business of paying the GTGT tax in accordance with the tax deduction method). In the case of a slow return method, the revenue is initially determined at the price of a paid sale immediately (the sales price has not had a GTGT tax on the business of paying the GTGT tax in accordance with the tax deduction method). The amount of difference between the amount of money must be paid and the price sale price is now recorded as an unrealized interest rate.
1.11. Reduce BĐT in cases:
-Target conversion using the word BĐDT to the inventory or real estate property used;
-Sell, liquorate.
-The expiration of the financial lease returns the lease to the rental.
2. The texture and reflection content of the account 217-Real Estate Investment
Debt: The price of BĐT increased during the period.
There Are: The price of BĐT decreases during the period.
Debt balance : The current price of BĐT.
3. The method of accounting for some key economic transactions
3.1. When purchasing Real Estate:
a) The case of the purchase immediately, if the input GTGT tax is deductible:
Debt TK 217-Investment Real Estate
Debt TK 133-The GTGT Tax is deducted (1332)
There are TK 111, 112.
The first GTGT tax case is not deductible, the BĐT principle includes the GTGT tax.
b) Buy BDT in a slow-paid method:
-Record acquisition is purchased, if the first GTGT tax is to be legally deductible, write:
Debt TK 217-BĐS investment (in price of paid purchase price right now of a GTGT tax)
Debt TK 242-The return expense (the amount of slow return by the difference between the total amount must pay minus (-) the return purchase price immediately and the input GTGT tax)
Debt TK 133-The GTGT Tax is deducted (1332)
There's TK 331-payable to the seller.
The first GTGT tax case is not deductible, the BĐT principle includes the GTGT tax.
-Millions, counts and allocation of interest payable on the purchase of BDST in a slow-paid method, write:
Debt TK 635-Financial Cost
There's TK 242.
-When payment of money to the seller, write:
Debt TK 331-Must pay the seller
There are TK 515-Financial Operations Revenue (The payment discount section is awarded by pre-deadline payment-If any)
There are TK 111, 112, ...
3.2. The form of the BĐS investment formed due to the basic construction completion of the table:
-When the cost of the BĐT construction costs, based on the relevant documents and evidence, the accounting collection costs the OTK 241 "XDCB unfinished" (similar to the construction of the tangible TSCE, see the account for the account 211 "TSCE").
-When the XDCB investment phase completes the investment asset transfer to BES investment, the base accounting on the table records, says:
Debt TK 217-Investment Real Estate
There are TK 241-XDCB unfinished.
3.3. When moving from the real estate owner use or inventory into BDST, the base to the target conversion profile uses, writing:
a)
Debt TK 217-Investment Real Estate
There's a TK 211-TSCE, or something.
There's a TK 213-TSCE.
At the same time the number of accumulated depreciation of the wear, writing:
Debt TK 2141, 2143
There are TK 2147-Hiking Trails (if BĐT to lease)
There are TK 217-Real estate investment (if BĐT holds up for price increases).
b) When transferring from the inventory to BĐT, the base to the target conversion profile uses, writing:
Debt TK 217-Investment Real Estate
There are TK 1557, 1567.
If the BDD is used for rent, the accountant conducts a prescribed depreciation of the depreciation. If the holder waits for an increase, the accounting does not extract depreciation that determines the value of BĐT's value. If the number of losses due to a decrease in value is determined, the accounting records the losses to the cost of goods sold and the price of the BĐT price.
3.4. When a financial lease is intended to lease by one or more active lease contracts, if the property that lease is the standard satisfaction is BĐT:
a) The base to the financial lease and related evidence, says:
Debt TK 217-Investment Real Estate
There are TK 111, 112, 3412.
(Payment payment accounting when the adoption of financial lease is carried out as specified in the account 212 "Financial lease").
b) When the expiration of the financial asset lease
-If the financial lease is repaid is classified as BĐT, write:
Debt TK 2147-Worn Down
Debt TK 632-Cost of goods sold (the difference between the investment of the investment and the depreciation value)
There are TK 217-Real Estate Investment.
-If the acquisition of the financial lease is classified as BĐT to continue investing, record increases in the amount of money that must be paid more, write:
Debt TK 217-Investment Real Estate
There are TK 111, 112, ...
-If the financial lease estate is classified as BĐT for use for manufacturing operations, business or management of the business must be reclassified into the property owner real estate, writing:
TK 211-TSCE, or
I owe it to TK 213-TSCE.
There's TK 217.
There are TK 111, 112 (the amount must be paid further).
At the same time the number of accumulated depreciation of the wear, writing:
Debt TK 2147-Worn Down
There are TK 2141, 2143.
3.5. When a cost arise after the initial recording of the BĐT, if satisfied conditions are capitalized or included in the obligation of the business must be subject to the necessary costs that will arise to bring BDST to the operational readiness state it is credited. Number One:
-The initial set of expenses generated after initial recognition (upgrade, BĐT renovation) in fact generated, writing:
Debt TK 241-XDCB left
Debt TK 133-The GTGT Tax is deducted (1332)
There are TK 111, 112, 152, 331, ...
-At the end of an upgrade, renovation, ... BĐT, the exchange table increases the price of BĐT, writing:
Debt TK 217-Investment Real Estate
There are TK 241-XDCB unfinished.
3.6. Sales accounting, BD-T.
a)
-The case of separation of the first GTGT tax must be filed at the time of the sale, the BD-T liquation, writing:
Debt of TK 111, 112, 131 (total payment price)
There are TK 511-Sales and service sales (5117) (sales price without tax GTGT)
There are TK 3331-GTGT tax must submit (33311).
-The case not to separate from the first GTGT tax must be filed at the time of the sale, the BD-T liquation, the revenue that includes the first GTGT tax must submit. Periodically, the accountant determines the number of GTGT taxes to submit and record sales, writing:
Debt TK 511-Sales Revenue and Service Supply
There is TK 3331-The GTGT tax must be filed.
b) The accounting for the cost of the remainder and the remaining value of the BĐST has been sold, liquorated, write:
Owe TK 214-A TSCE Trail (2147-Hão wear investment-if available)
Debt TK 632-Cost of goods sold (the remaining value of BĐS investment)
There are TK 217-Real Estate Investment (BES investment).
3.7. Accounting for Real Estate rental
a) Record revenue from the leasing of investment real estate:
Debt of TK 111, 112, 131
There are TK 511-Sales sales, service offering (5117).
b) Write the investment real estate price for rent
-The case has assembled enough investment real estate capital, says:
Debt TK 632-Cost of goods sold
Having TK 214-Accumulated Depreciation Value (2147)
There are TK 111, 112, 331 ...
-The case has not yet assembled enough capital of the investment estate due to an unfinished portion of the project (the lease of the projector), accounting must be estimated at the same price as the price estimation method for sale of real estate products.
3.7. The plan to move the BĐT to a inventory or to the property real estate to use:
a) The BDST case moves into inventory when the owner has the decision to repair, renovate the upgrade to sell:
-When a decision is made to repair, renovate, upgrade the BĐT to sell, the accountant conducts the remaining value of BĐT to TK 156 "Goods", says:
Debt TK 156-Goods (TK 1567-The remaining value of BĐT)
Owe TK 214-A TSCE Trail (2147) (the accumulated depreciation-if available)
There are TK 217-Real Estate Investment.
-When giving birth to repair costs, renovate, upgrade deployment for the purpose of sale, write:
Debt TK 154-Cost of production, unfinished business
Debt TK 133-The GTGT Tax is deducted (if any)
There are TK 111, 112, 152, 334, 331, ...
-When the end of the repair period, renovation, upgrade deployment for the purpose of selling, the end of the entire cost of the value of the sale of real estate goods waiting for sale, writing:
Debt TK 156-Goods (1567)
There are TK 154-production costs, unfinished business.
b) The case of converting the BĐST to the property owner real use, writing:
Debt of TK 211, 213
There are TK 217-Real Estate.
At the same time, write:
Debt TK 2147-Worn Down (if available)
There are TK 2141, 2143.
3.8. For BĐT holding a price wait, the accounting does not extract depreciation that does determine loss of value due to a decrease in value (similar to the determination of a discount bill of real estate goods). If the losses are determined to be trusted, write:
Debt TK 632-Cost of goods sold
There are TK 217-Real Estate.
What? 40. Principles of accounting of capital investments in other units
1. Other unit investments include investments in subsidiary companies, joint venture companies, affiliated companies, and other capital investments with long-term holding purposes. The investment can be done in the form:
a) Investment in the form of capital contributions to another unit (due to the investment of capital mobiles): In this form, the property of the given party is credited to the balance sheet of the recipient's accounting balance;
b) Investment in the form of acquisition portion of the other unit (acquisition of the equity of the owner): In this form, the property of the buyer (the investment, the transfer of capital) is transferred to the seller (the transfer of the capital) without being noted. to the balance sheet of the capital instrument release unit (the side of the investment).
2. When making investments in non-currency assets, investors must base in the form of investment to apply the method of accounting in a consistent, specific way:
a) If investing in the form of capital funds with a non-monetary asset, the investor must re-evaluate the assets bearing capital on the basis of the agreement. The difference between the value of the record or the remaining value and the reassessment value of the property bearing the capital to be accounting is another income or other cost;
b) If investing in the form of acquisition of another unit's contribution and payment to the side of the transfer of capital by non-monetary assets:
-If the non-monetary asset used to pay is inventory, the investor must plan as a sales transaction in the form of a goods exchange (record revenue, capital price of inventory bearing the share of the purchased capital);
-If the non-monetary asset used to pay is TSCE, BĐT, the investor must be accounting like a TSCE concession transaction, BĐT (record revenue, other income, other expenses ....);
-If the non-currency assets used to pay are capital tools (stocks) or debt tools (bonds, receivres etc.), the investor must plan as a concession liquoration payment of investments (interest record, loss to financial operating revenue). or financial costs.)
3. The cost of the investments is reflected in the original price, including the purchase price (+) the expenses related directly to the investment (if available), such as: Cost of transactions, brokerage, consulting, audits, fees, taxes, and bank fees ... In the case of investing in non-currency assets, the price of investment fees is noted according to the reasonable value of the non-currency asset at the time of the birth.
4. The accounting must open up the details that follow the investment in each of the subsidiaries, the joint venture company, the link and each of the investments in the other unit. The time of the record of long-term financial investments is the official time that has the right to own, namely as follows:
-Listed securities recorded at the time of the command joint (T + 0);
-Securities has not listed, investments in other forms are recorded at the time of official ownership in accordance with the rule of law.
5. The full, timely accounting of the dividend, the profit is divided into the parent company ' s own Financial Reporting at the time of the right to receive. Dividends, profits are divided in some cases of the accounting as follows:
a) The dividend, the profit is divided by money or non-currency assets for the period after the investment date being invested in the financial operating revenue according to the reasonable value at the right to receive;
b) The dividend, the profit is divided by money or non-currency assets for the period before the non-accounting investment date in the financial operating revenue that the accounting value reduces the investment value.
c) When determining the value of the business to stake, if the investments in another unit have been evaluated to increase corresponding to the ownership of the shares business in the undistributed profit of the subsidiary, the joint venture firm, the link, etc. The business of equity is required to increase state capital by law. Then, upon receiving the dividend, the profits were used to evaluate state capital gains, the equity business did not record the financial operating revenue that noted the value of the investment.
d) The case of receiving the dividend by stock is done in principle:
-State-owned units hold 100% of the charter capital only to track the number of shares received on the Financial Reporting theory, which does not record an increase in the value of investment and financial operating revenues.
-The State-owned business is 100% owned by law enforcement that applies to the law applicable to the state-owned business of 100%.
6. Cost of financial investments when liquy, the concession is determined by the method of mobile power equality (the average per once purchase).
7. The business is not reclassified in the investment in the subsidiary, the joint venture firm, which links business securities unless it has been truly liquing, the sale of investments, resulting in loss of control over the subsidiary, losing its control rights. against the joint venture company, and no significant influence on the affiliate company.
8. The identification of control, co-control, significant influence is temporarily made at the time of the initial recognition of the investment. In this case, accounting records account for investments in other units or business securities, not recorded an investment in the subsidiary company, joint venture company, affiliate.
9. When the Financial Reporting, the business must determine the value of the investment lost to extract the investment losses.
What? 41. Account 221-Investment in subsidiary
1. Accounting Principles
a) This account is used to reflect existing value and increased volatility, reducing capital investment directly into the subsidiary. The subsidiary is a unit of legal status, independent accounting, controlled by another unit (called the parent company), (including the company's member company and other units as legal, independent accounting).
b) Only the accounting for TK 221 "Investment in the subsidiary" as the investor holds over 50% of the voting rights (except the case at the c point below) and has the right to govern the financial policies and activities of the other unit in order to obtain economic benefits from The activities of that business. When your parent company no longer has control of your company, you have to write down your investment in your company. The case of a temporary investor holds over 50% of voting rights at the unit but does not intend to enforce the voting rights due to investment purposes of buying-selling capital tools to profit (holding investment for commercial purposes and control is only temporary). And then, you don ' t mean the investment in this account that the math is short-term investment.
c) The following cases after the investment are still accounted for in TK 221 "Investment in the subsidiary" as the investment business holds less than 50% voting rights at the subsidiary, but there is another agreement:
-The other investors deal with the parent company more than 50% voting rights;
-The parent company has the right to govern financial policies and activities under the regulatory process;
-The parent company has the right to appoint or abolish the majority of the Board members or to grant equivalent management;
-The parent company has the right to drop the majority of the votes at the Board meetings or the equivalent management level.
d) The case of purchasing an investment in the subsidiary in a business merger transaction, the buyer must determine the date of purchase, the cost of the investment, and the implementation of the accounting procedures in accordance with the provisions of the "Consolidated Business" accounting standards.
Accounting for your investment in your company to comply with the principles of Article 40.
e) The parent company dissolved the subsidiary and merged the entire assets and debt of the subsidiary to the parent company (the parent company inherits the entire rights and obligations of the subsidiary), accounting for execution in principle:
-The parent company records the value of the investment in your company;
-Records the entire asset, the debt payable of the dissolved subsidiary to the parent company's balance sheet by the reasonable value at the date of the merger;
-The difference between the price of an investment in the subsidiary and the reasonable value of assets and debt must be recorded in the financial operating revenue or financial cost.
g) The distribution of profits to owners at the parent company is based on the undistributed profit post owned by the parent company on the Merger Financial Report. When distributing profits with money, the business must consider the following issues:
-There's enough money to do distribution.
-Do not distribute the profits that arise from cheap purchases (commercial disadvantages) until the liquation of the subsidiary;
-Non-distribution of returns from transactions bearing reassessment properties (such as reassessment of assets bearing capital gains, financial instruments) until liquing, concessions in investments;
-Do not distribute profits that arise from the application of equity methods until actually receiving that profit by money or other assets from joint venture companies, links.
h) The business is not transferred to an investment in the company as a business securities or an investment in another form unless it has actually liquorated the investment that led to the loss of control. The intent to liquorate the future subsidiary is not considered to be a control over your company is only temporary.
2. The texture and reflection content of the 221 account-Investment into the subsidiary
Debt: The actual value of investments in the subsidiary.
There Are: The actual value of investments in the subsidiary falls.
Debt Balance Balance: The actual value of investments into the existing subsidiary of the parent company.
3. The method of accounting for some key economic transactions
3.1. The parent company invested in the subsidiary in the form of capital.
a) When the parent company invinvestments in its subsidiary with money, the investment base and the costs are directly related to the investment in the subsidiary, writing:
Debt TK 221-Investment in subsidiary
There are TK 111, 112, 3411, ...
Simultaneously open up details to track each type of stock in denominations (if invested in the subsidiary in the form of purchasing stocks).
b) The case of a parent company that contributes to your company by non-monetary assets:
When the parent company invested capital in the subsidiary with inventory or TSCE (not the payment when purchasing business in the business merger transaction), the parent company must record the difference between the record value (for the item, goods). or the remaining value (for TSCE) and the value reassessment value of the property that contributes to the expense of other income or other expenses; the subsidiary when receiving the assets of the parent company contributes to the increased capital investment of the owner and the property received. The deal is on the side of the deal.
-The case where the value of the record or the remaining value of the property brings a smaller capital to the value due to the reassessment parties, the accounting reflects the interest rate as the arbitrate difference increases the asset to another income, says:
Debt TK 221-Investment in subsidiary
Debt TK 214-A TSCE
There are TK 211, 213, 217.
There are TK 152, 153, 155, 156 (if there is a stock in inventory)
There are TK 711-Other income (percentage of rating increases).
-The case where the value of the record or the remaining value of the property is greater than the value given by the reassessment parties, the accounting reflects the loss as the arbiter that reduces the asset to another cost, says:
Debt TK 221-Investment in subsidiary
Debt TK 214-A TSCE
Debt TK 811-Other cost (share price deflation)
There are TK 211, 213, 217 (if capital is equal to TSCE or BES investment)
There are TK 152, 153, 155, 156 (if there is a stock in inventory).
3.2. The parent company invested in the subsidiary in the form of the acquisition portion of the contribution:
In this case, accounting determines the price of investment in accordance with the regulation of the business merger accounting Standards. At the date of the purchase, the buyer will determine and reflect the business ' s merger fee including: The reasonable value at the date of the exchange of assets brought in exchange, the debt payable has been born or acknowledged and the capital tools issued by the buyer for exchange. taking control over the purchased side, plus (+) The costs are directly related to the merger of the business. At the same time the buyer is a parent company that will record its ownership in your company as an investment in your company.
a) If the purchase, sale when the business merger is purchased by the party by money, or the amount of money equivalent, write:
Debt TK 221-Investment in subsidiary
There are TK 111, 112, 121, ...
b) If the purchase, sale when the business merger is done by the side purchase of the stock release:
-If the price issued (by the reasonable value) of the stock at the date of the exchange is greater than the stock price, says:
Debt TK 221-Investment to your subsidiary (in reasonable value)
There are TK 4111-The owner ' s contribution (in denominations)
There are TK 4112-The equity balance (the difference between the value of a reasonable value is greater than the stock price).
-If the price issued (by the reasonable value) of the stock at the date of the exchange is less than the stock price, write:
Debt TK 221-Investment to your subsidiary (in reasonable value)
Debt TK 4112-equity surplus (the difference between the reasonable value is less than the stock price)
There are TK 4111-The owner ' s contribution (in denominations).
-The actual stock release costs arise, says:
Debt TK 4112-equity surplus
There are TK 111, 112, ...
c) If the purchase, sale at the merger of the business party is purchased by the buyer by exchanging its assets with the purchased party:
-In exchange for TSCE, when you bring the TSCE, the TSCE says:
Debt TK 811-Other cost (the remaining value of the TSCE delivered)
Debt TK 214-The TSCE Trail (depreciation value)
There are TK 211-TSCE (principle).
At the same time to record other income and increase the investment in the subsidiary due to the exchange of TSCE:
Debt TK 221-Investment to your subsidiary (total payment price)
There are TK 711-Other income (rational value of TSCE for exchange)
There are TK 3331-GTGT tax must submit (TK 33311) (if available).
-The case with product, goods, when export of products, goods to the exchange, says:
Debt TK 632-Cost of goods sold
There are TK 155, 156, ...
At the same time reflect the sales revenue and record an investment in your company:
Debt TK 221-Investment in subsidiary
There are TK 511-Sales and service sales.
There are TK 333-Taxes and State Accounts receivable (33311).
d) If the purchase, sale when the business merger is purchased by the party by the release of the bonds:
-The case of payment by clause, says:
Debt TK 221-Investment to your subsidiary (in reasonable value)
There are TK 34311-The bond price.
-The case with the bond with a discount, says:
Debt TK 221-Investment to your subsidiary (in reasonable value)
Debt TK 34312-bond discount (discount portion)
There are TK 34311-The bond price (according to the bond value).
-The case of payment by the dominant bond, says:
Debt TK 221-Investment to your subsidiary (in reasonable value)
There's TK 34311-The bond price.
There are TK 34313-Dominant Accessory.
) The costs are directly related to the merger of business as the cost of legal advice, price appraisal ..., the accounting party accounting:
Debt TK 221-Investment in subsidiary
There are TK 111, 112, 331, ...
3.3. Dividend accounting, profit is divided by money or non-currency assets (except for the dividend receiving dividend by stock):
a) When receiving a notice of dividends, the profit is divided for the period after the investment date from the subsidiary, writing:
Debt TK 138-Must Be Different (1388)
There are TK 515-Financial Operations Revenue.
When receiving dividends, profits are divided, write:
Debt of related TK (in reasonable value)
There are TK 138-Must be another (1388).
b) When receiving notice of dividends, the profit is divided by the period before the investment date from the subsidiary, writing:
Debt TK 138-Must Be Different (1388)
There is TK 221-Investment in the subsidiary.
c) The case receives the dividend, the profits that the dividend, that profit has used to reevaluate the investment value into the subsidiary when determining the corporate value (parent company) to stake and record state capital:
Debt TK 138-Must Be Different (1388)
There is TK 221-Investment in the subsidiary.
3.4. The investment case adds to the investments in the joint venture company, the link, the financial instrument that becomes an investment in the subsidiary, says:
Debt TK 221-Investment in subsidiary
There are TK 121, 128, 222, 228
There are related TK (reasonable value of the additional investment must be added).
3.5. When liquing a part or the entire investment in your company:
Debt of related TK (the reasonable value of the proceeds from the liquing)
Debt TK 222-Investment in joint venture company, link (the subsidiary becomes the joint venture company, affiliate)
Debt TK 228-Other investment (the subsidiary becomes the usual investment)
Debt TK 635-Financial Cost (If Hole)
There is TK 221-Investment in the subsidiary (record value)
There are TK 515-Financial Operations Revenue (if interest).
3.6. When dissolved the subsidiary to merge the entire property and debt payable to the parent company, which accounts for the value of an investment value in the subsidiary company and records the assets, the debt must be paid by the subsidiary according to the reasonable value at the date of the merger, says:
Debt of TK reflects assets (in reasonable value at the date of merger)
Debt TK 635-Financial costs (the difference between the record value of the investment is greater than the reasonable value of the property and the debt must pay the merger)
There are TK reflecting debt payable (reasonable value at the date of merger)
There is TK 221-Investment in the subsidiary (record value)
There are TK 515-Financial operating revenues (the difference between the window value of the investment is less than the reasonable value of the asset and the debt must be merged).
What? 42. Account 222-Investment to the joint venture company, link
1. Accounting Principles
a) This account is used to reflect the entire capital that contributes to the joint venture and company company; the return of venture capital investment, links; losses, losses from operating investment into the joint venture company, the link. This account does not reflect transactions in the form of a non-legal business cooperative contract.
-The joint venture firm established by the joint venture capital has the right to co-control financial and operational policies, as the unit that is independent of independent accounting. The venture company must organize its own accounting practices under the laws of the existing law on accounting, which is responsible for control of the property, the debt payable, the revenue, the other income, and the cost of the birth at its unit. Each joint venture capital is entitled to a portion of the operating results of the joint venture under the agreement of the joint venture contract.
-The investment is classified as investment in the company aligned when the investor holds directly or indirectly from 20% to less than 50% of the investment's voting rights without another agreement.
b) The investment accounting in the venture company must comply with the principles of regulation at this Article 40.
c) When the investor does not have the right to control, it must write down the investment in the joint venture; when there is no significant impact, it must have to account for an investment in the company.
d) Direct-related expenses to an investment activity into the joint venture company, the link noted as the financial cost in the birth period.
When liquing, the concession, the return of joint venture capital, the bond, the base to the value of the recovered assets is accounted for by the amount of capital that has contributed. The difference between the reasonable value of the recovery is compared to the writable value of the investment recorded as the financial operating revenue (if interest) or the financial cost (if the hole).
e) The accounting must open up a detailed accounting of the investments that invest in every joint venture, the link, every investment, every single liquour, the concession.
2. The texture and reflection content of the 222-Investment account into the joint venture company, link
Debt: The number of capital invested in the joint venture, the affiliate increased.
There Are: The number of capital invested in the joint venture company, the link decreased due to liquy, concession, recall.
Debt Balance Balance: The number of capital invested in the joint venture company, the link is now in the end.
3. The method of accounting for some key economic transactions
3.1. When the joint venture capital is in the joint venture company, the link, write:
Debt TK 222-Investment to the joint venture company, link to TK 111, 112.
3.2. The costs are directly related to the investment in the joint venture company, the link (information cost, brokerage, transaction during the investment implementation), record:
Debt TK 222-Investment in joint venture company, link
There are TK 111, 112.
3.3. The case of the party joins the venture capital to the joint venture company, which is linked by non-monetary assets:
When investing in a joint venture company, linking by inventory or TSCE, accounting must record the difference between the record value (for the item, goods) or the remaining value (for TSCE) and the reassessment value of the property that contributes to the value of the product. on the other income or other expenses; the joint venture company, which links when receiving an investor's assets must record the equity and assets that are received at the price of the agreement between the parties.
-The case where the value of the record or the remaining value of the property brings a smaller capital to the value due to the reassessment parties, the accounting reflects the arbiter that increases the asset to another income, says:
Debt TK 222-Investment in joint venture company, link
Debt TK 214-A TSCE
There are TK 211, 213, 217 (TSCE or Investment).
There are TK 152, 153, 155, 156 (if the stock is in inventory)
There are TK 711-Other income (percentage of rating increases).
-The case where the value of the record or the remaining value of the property is greater than the value given by the reassessment parties, the accounting reflects the value of the value that reduces the asset to another cost, says:
Debt TK 222-Investment in joint venture company, link
Debt TK 214-A TSCE
Debt TK 811-Other cost (share price deflation)
There are TK 211, 213, 217 (TSCE or Investment).
There are TK 152, 153, 155, 156 (if there is a stock in inventory).
3.4. The case of investor repurchases the portion of the contribution to the joint venture company, the link:
At the date of the purchase, the investor identifies and reflects the price of investment in the joint venture company, which links include: The reasonable value at the date of exchange of assets brought in exchange, the debt payable has been born or acknowledged and the capital tools are due. The purchase of the executive order in exchange for the control of the joint venture company, the associate (+) The expenses are directly related to the acquisition of the portion of the capital at the joint venture company, the link.
-If the investment in the joint venture company, the link is paid by money, or the amount of money equivalent, write:
Debt TK 222-Investment in joint venture company, link
There are TK 111, 112, 121, ...
-If the investment in the joint venture company, the link is made by way of the stock release:
+ If the price issued (by the reasonable value) of the stock at the date of the exchange is greater than the stock price, write:
Debt TK 222-Investment in joint venture company, link (in reasonable value)
There are TK 4111-The owner ' s contribution (in denominations)
There are TK 4112-The equity balance (the difference between the value of a reasonable value is greater than the stock price).
+ If the price issued (by the reasonable value) of the stock at the date of the exchange is less than the stock price, write:
Debt TK 222-Investment in joint venture company, link (in reasonable value)
Debt TK 4112-equity surplus (the difference between the reasonable value is less than the stock price)
There are TK 4111-The owner ' s contribution (in denominations).
+ The cost of releasing the actual stock is born, writing:
Debt TK 4112-equity surplus
There are TK 111, 112, ...
-If the investment in the joint venture company, the link is paid by non-monetary assets:
+ In exchange with TSCE, when you bring the TSCE to the exchange, accounting for TSCE:
Debt TK 811-Other cost (the remaining value of the TSCE delivered)
Debt TK 214-The TSCE Trail (depreciation value)
There are TK 211-TSCE (principle).
At the same time record other income and increase the investment in the venture company due to the exchange of TSCE:
Debt TK 222-Investment in joint venture company, link (total payment price)
There are TK 711-Other income (rational value of TSCE for exchange)
There are TK 3331-GTGT tax must submit (TK 33311) (if available).
+ The case of exchange by product, goods, when export of the product, goods to the exchange, says:
Debt TK 632-Cost of goods sold
There are TK 155, 156, ...
At the same time reflect sales revenue and account for an increase in investment in the joint venture company, link:
Debt TK 222-Investment in joint venture company, link
There are TK 511-Sales and service sales.
There are TK 333-Taxes and State Accounts receivable (33311).
-If the investment in the joint venture company is purchased by the party by the release of the bonds:
+ Cases of payment by means of bond, write:
Debt TK 222-Investment in joint venture company, link (in reasonable value)
There are TK 34311-The bond price.
+ The case of payment by bond has a discount, writing:
Debt TK 222-Investment in joint venture company, link (in reasonable value)
Debt TK 34312-bond discount (discount portion)
There are TK 34311-The bond price.
+ The case of payment by bond is dominant, writing:
Debt TK 222-Investment in joint venture company, link (in reasonable value)
There's TK 34311-The bond price.
There are TK 34313-Dominant Accessory.
+ The costs are directly related to the investment in the joint venture company, which links as the cost of legal advice, price appraisal ..., write:
Debt TK 222-Investment in joint venture company, link
There are TK 111, 112, 331, ...
3.5. The expenses associated with joint venture capital activities, the link arise in the period such as the loan interest to contribute capital, other expenses, write:
Debt TK 635-Financial Cost
Debt TK 133-The GTGT Tax is deducted (if any)
There are TK 111, 112, 152, ...
3.6. Dividend accounting, profit divided:
-When receiving notice of dividends, the profit is divided by money from the joint venture company, the link to the period after the investment date, writing:
Debt TK 138-Must Be Different (1388)
There are TK 515-Financial Operations Revenue.
-When receiving the dividend, the profit of the period prior to the investment or dividends, the profit is divided (by money) used to reevaluate the investment value into the joint venture company, the link when determining the business value to stake, write:
Debt of TK 112, 138
There are TK 222-Investment in the joint venture company, affiliate.
3.7. The payment of liquoration, the sale of investments into the joint venture company, link:
Debt of TK 111, 112, 131, 152, 153, 156, 211, 213, ...
Debt TK 228-Other Investment (if no significant influence)
Debt TK 635-Financial costs (if hole)
There are TK 222-Investment in the joint venture company, affiliate.
There are TK 515-Financial Operations Revenue (if interest).
3.8. The cost of liquoration, the investment concession to the joint venture company, link, write:
Debt TK 635-Financial Cost
Debt TK 133-The GTGT Tax is deducted
There are TK 111, 112, 331 ...
3.9. The more investment case for the joint venture company, the link to becoming a subsidiary and holding control, says:
Debt TK 221-Investment in subsidiary
There are TK 111, 112 ...
There are TK 222-Investment in the joint venture company, affiliate.
3.10. Accounting for the use of a joint venture by the State of the State:
-When Vietnam ' s business is delivered by the State to venture capital with foreign companies by the value of land, water, sea, and water, then after the decision of the State of the Land and the procedure to hand over the business, write:
Debt TK 222-Investment in joint venture company, link
There are TK 411-equity investment (state capital details).
-Vietnam ' s case is used by the State to participate in the joint venture, when the transfer of capital is made as follows:
+ When the transfer of capital contributes to the joint venture company to the foreign side and returns land use rights to the State, write:
Debt TK 411-Investment Capital of the owner
There are TK 222-Investment in the joint venture company.
+ If a payment partner to the Vietnamese side assets outside the right to use the land (in this case the venture company moves to land lease), says:
Debts of TK 111, 112, ...
There are TK 515-Financial Operations Revenue.
-Vietnam ' s case transfers the portion of the funding to the foreign side in the joint venture and returns the right to land use and transfer to the form of land lease. The joint venture company must record land use and reduce the amount of business that corresponds to the right to land use. The retention or growth of capital depends on the next investment of the owner. Land rent due to this facility does not count on the equity capital that the accounting is at the cost of production, business according to the corresponding period.
3.11. Trading accounting, selling between the joint venture and the joint venture company: The accounting reflects as trading on purchases, selling with ordinary customers (unless applicable equity methods).
1. Accounting Principles
a) This account is used to reflect the existing value and the increased volatility situation, reducing other types of investments (in addition to investments in the subsidiary, which contributed to the joint venture company, investing in the linked company), as:
-The investments in the capital tool of the other unit but do not have control or co-control, there is no significant influence on the side of the investment;
-precious metals, precious stones do not use as raw materials to produce products or to buy into-selling as goods; paintings, photographs, documents, and items are worth not engaged in conventional business manufacturing operations.
-Other investments.
The business does not reflect investment activities, which have been associated with non-legal business cooperation contracts in this account.
b) The accounting must follow the details of each other investment in quantity, subject to investment.
c) The accounting adheres to the general principles for the investments in other units by regulation at this Article 40.
2. The texture and reflection content of the 228-Investment account differs
Debt: The value of other investments increased.
There Are: The value of other investments decreased.
Debt Balance Balance: The other investment value is available at the time of the report.
The "Other Investment 228" account has two secondary accounts:
-Account. Reflecting the investment of capital tools but the business has no control, the co-control or has a significant influence on the investment.
-Account 2288-Investment: Reflecting investments in non-financial assets beyond investment and investments are reflected in other accounts related to investment activity. Other investments may include precious metals, precious stones (not used as inventory), paintings, photographs, documents, other items valued (apart from those classified as TSCE) ... not involved in conventional business production activities but are used as a result. buy with the aim of holding up the price.
3. The method of accounting for some key economic transactions
3.1. When the investment business buys shares or long-term capital contributions but does not have control, co-control or significant influence on the side of the investment:
a) The case of money invested in money
Debt TK 228-Other Investment (2281) (in terms of investment of investment + Direct costs associated with investment activity, such as brokerage costs, ...)
There are TK 111, 112.
b) The case of investing in non-monetary assets:
-A private equity fund, based on valuing supplies, goods, TSCE, writing:
Debt TK 228-Other Investment (2281)
Debt TK 214-The TSCE Trail (depreciation value)
Debt TK 811-Other cost (the difference between the value of the review price is less than the record value of the item, the goods, the remaining value of the TSCE)
There are TK 152, 153, 156, 211, 213, ...
There are TK 711-Other income (the difference between the value of the review price is greater than the record value of the item, the goods, the remaining value of the TSCE).
-The case of repurchase of the equity for non-monetary assets:
+ Exchanging cases with TSCE:
Debt TK 811-Other cost (the remaining value of the TSCE delivered)
Debt TK 214-The TSCE Trail (depreciation value)
There are TK 211, 213 (price points).
At the same time record other income and increase the other long-term investment due to the TSCE exchange:
Debt TK 228-Other Investment (2281) (total payment price)
There are TK 711-Other Income (Value of Investment received)
There are TK 3331-GTGT tax must submit (TK 33311) (if available).
+ The case of exchange by product, goods, when export of the product, goods to the exchange, says:
Debt TK 632-Cost of goods sold
There are TK 155, 156, ...
At the same time reflect the sales revenue and record another investment:
Debt TK 228-Other Investment (2281) (total payment price)
There are TK 511-Sales sales and service provision (the reasonable value of the investment received).
There are TK 333-Taxes and State Accounts receivable (33311).
3.2. Dividend accounting, profit is divided by money or non-currency assets (except for the dividend receiving dividend by stock):
-When receiving notice of dividends, profits are divided for the period after the day of investment, writing:
Debt TK 138-Must Be Different (1388)
There are TK 515-Financial Operations Revenue.
-When receiving notice of dividends, profits are divided for the period before the investment date, writing:
Debt TK 138-Must Be Different (1388)
There are TK 228-Other Investment (2281).
-The case receives the dividend, the profits that the dividend, that profit has used to reevaluate the investment value when determining the business value to stake and record state capital, says:
Debt TK 138-Must Be Different (1388)
There are TK 228-Other Investment (2281).
3.3. When the investor sells a portion of the investment in its subsidiary, the joint venture company, the affiliate company leads to no longer control or no longer control of the control or no significant influence, says:
Debts of TK 111, 112, 131 ...
Debt TK 228-Other Investment (2281)
Debt TK 635-Financial costs (if hole)
There are TK 221, 222
There are TK 515-Financial Operations Revenue (if interest).
3.4. Liquy, concession to other investments:
-The case for sale, the liquorless bar, says:
Debts of TK 111, 112,131 ...
There are TK 228-The other investment (record value)
There are TK 515-Financial operating revenue (sales price greater than GTGS).
-The case for sale, the liquorate, says:
Debts of TK 111, 112,131 ...
Debt TK 635-Financial costs (sales price less than record value)
There are TK 228-The other investment (record value).
3.5. When the investor adds capital and becomes a parent company, the party has a right to co-control or have significant influence, writing:
Debt of TK 221, 222
There are TK 111, 112 (extra investment)
There are TK 228-The other investment.
What? 44. Business cooperation contract transaction
1. Accounting Principles
1.1. The contract for business cooperation (BCC) is the contract agreement of two or more parties to jointly implement economic activity but does not form an independent legal entity. This activity can be co-controlled by the parties that are contributing to the joint venture agreement or controlled by one of the parties involved.
1.2. BCC can be made in the form of jointly building property or cooperation in some business operations. The parties involved in the BCC may compromise the revenue share, division of the product or division of post-tax profits.
1.3. In any case, when receiving money, the assets of other parties that contribute to the BCC operation, the recipient of the accounting must be paid to pay, are not credited to the equity.
1.4. For BCC in the form of co-controlled asset
a) Co-controlled assets by the joint venture parties are assets purchased by the parties involved in the purchase, construction, which is used for the purpose of the joint venture and benefits the parties to the joint venture under the provisions of the joint venture contract. The parties to the joint venture are credited with the value of the co-controlled property that he enjoyed as a property on its Financial Reporting.
b) Each side of the joint venture is receiving a product or revenue from the use and exploitation of co-controlled assets and is subject to a portion of the costs that arise under the agreement in the contract.
c) The parties to the joint venture must open up the detailed accounting of their own accounting system to record and reflect in its Financial Reporting the following content:
-The portion that contributes to the co-control property, which is classified according to the properties of the property;
-The debt must pay the individual ' s own births to venture capital contributions;
-The portion of the debt payable is subject to the burden along with other joint venture capital parties from the operation of the joint venture;
-The revenues from the sale or use of the product portion are divided from the joint venture along with the portion of the cost of the births divided from the operation of the joint venture;
-The expenses arise in relation to the joint venture capital.
For TSCE, the BCC carries capital funding into the BCC and does not transfer ownership from the mutual ownership of the parties to the parties that receive the following assets as the holder of the holding, non-accounting of the assets increase and the business capital; the asset to the property. write down the asset on the accounting book that only tracks the location details, the location, where the property is located.
For TSCE, the BĐT carries a capital with a transfer of ownership from the party to a common ownership, in the process of building a co-controlled asset, carrying assets to record assets on accounting books and record asset value to the cost. It ' s a very basic building fee. After the co-control is complete, the table, which goes into use, is based on the value of the property to be divided, the parties record their increased assets in accordance with the purpose of use.
1.5. For BCC in the form of co-control business operations
a) Contract of business partnering in the form of a co-control business activity is that the joint venture does not establish a new business facility. The joint venture is obliged and is entitled to the rights to the agreement in the contract. The operation of a joint venture is made by the parties that are committed by the parties along with other common business activities by each side.
b) Business partnering contracts stipulate that the costs of their own birth control are controlled by each side of the joint venture, and the party is subject to bear. For general expenses (if any) then the base enters the agreement in the contract to divide the capital.
c) The parties to the joint venture must open an accounting book to record and reflect in its Financial Reporting of the following content:
-The assets that contribute to the venture capital and are under the control of the joint venture capital;
-The debts must be paid.
-Revenue is divided from the sale or provision of services of the joint venture;
-The cost of the burden.
d) When the joint venture has a common cost to open up accounting for logging, the full set of expenses together. Periodically base on the agreements in the joint venture agreement on the allocation of common expenses, the accounting of the General Board of Expenses Allocation, which is confirmed by the parties to each side holding a copy (the main version). The general cost allocation table is accompanied by the legal root certificates that the base for each side of the joint cost accounting is allocated from the contract.
e) The case of a joint venture to divide the product, periodically under the agreement in the joint venture, the joint venture parties must set up the Table of Products Division for the parties to the capital and to be confirmed by the parties, the same way the product is divided from the contract. Yes, yes, one for each side holding a copy. Each time the product is delivered, the joint venture parties must be given a product delivery (or warehouse vote) in two copies, giving each side to each side. Product voting is the base for the parties to write accounting, track and contract liquoration.
d) The BCC case develops costs, the general revenue that the parties to the contract must bear or enjoy, the parties to the joint venture must implement the accounting regulations as for the case of a co-control business.
1.6.. BCC case dividing post-tax profit
a) BCC divides profit after tax is usually BCC in the form of co-control or by a controlled party. The BCC case divides the profits after taxes, the parties must move aside to the full accounting of BCC transactions, record revenues, cost, track the BCC's business results and tax decisions. When deciding to sign the BCC in this form, the parties must consider the risk that may be subject to:
-Some of the costs that are not fully charged are the cost of taxes due to no transfer of property between the parties, for example:
+ The depreciation costs of some TSCE will not be accepted by the taxable tax authority due to the BCC party not working to transfer ownership to the execution of accounting and tax decisions for BCC;
+ Some of the expenses of the parties involved are not accepted by the tax authority due to the untitled input invoice and the BCC tax decision;
+ Some costs that arise at the BCC participation cannot be transferred to accounting and tax decisions due to the barriers of law, for example parties to the BCC have the bill to pay for land use but the law does not allow the party to spend money on land use. for the accounting party and the tax return decision the land should cost the land not to take into account the cost of BCC.
-Policy risk:
+ The accounting party and tax decision for BCC can arise the ramihole, however the results of the BCC activity are profitable. This case instead of being offset by the amount of interest from BCC with the number of other activities, the business still has to pay TNDN tax on BCC; If BCC holes but other activities have interest, the business could only offset a portion of the loss corresponding to the share. BCC;
+ For other parties if the TSCE to be used for BCC operation is likely to not be calculated the depreciation cost is the cost withheld at the business due to not use for manufacturing operations, business at the business (not in accordance with the sales). other activities).
b) The BCC case rules dividing post-tax returns, the implementation of accounting and tax decisions must be based on the nature of the contract to proper accounting in principle:
-If the BCC rules other parties to join the BCC that is entitled to a fixed profit that does not depend on the business outcome of the contract, this case despite the legal form of the contract is BCC but the nature of the contract is to rent the property. This case, the accounting party and the actual tax decision, which has the right to run and govern the operation of the BCC, must apply the accounting method to lease assets to the contract, noting the payout to other parties is the cost to determine the business outcome. sales in the term, in particular:
+ Recorded all revenues, expenses and post-tax profit of the BCC on its Business Activity results report; Interest on the stock and financial analysis indicators calculated for the entire revenue, cost, and profitability of BCC;
+ Records the full post-tax profit of the BCC on the "Undistributed Profit After Undistributed Profit" of the Balance Sheet, the financial indicators associated with the post-tax profit margin determined to include the entire results of the BCC.
+ Other parties recorded the rental revenue for the property to be divided from the BCC.
-If BCC rules other parties in the BCC are only partied if the BCC 's operating results are profitable, at the same time the loss of the hole, the case despite BCC' s legal form is dividing post-tax returns but the BCC ' s nature is split revenue, cost, the parties often must have the right, conditions, ability to co-control the operation as well as the BCC ' s cash flow. Accounting and tax decisions must apply the BCC accounting method to share revenue, cost, and business results in the period, while providing evidence of tax decisions for other parties, namely:
+ Notes on the share of the revenue share business results report, the cost and profit corresponding to the section divided by the BCC agreement; Interest on the stock and financial analysis indicators are only charged with the revenue, cost, and profit margins presented. above the Business Activity results Report; The tax decision provides a copy of the records, documentation of which has performed obligations to the BCC ' s NSNN for parties in the BCC to serve the tax decision of other parties in the BCC;
+ The undistributed profit of the balance sheet of the balance sheet includes only the corresponding tax returns of each party.
+ The other parties recorded on the Sales Activity results report, the cost corresponding to the part being divided from the BCC, which reported the tax agency on the revenue of the revenue, the pilot was made a tax obligation as a digital regulator. The TNDN tax must be filed.
2. BCC accounting method in form of co-control asset
2.1. The case of the parties to the BCC joined the purchase of co-controlled assets, each on the basis of the proceeds to purchase the property, writing:
Debt of TK 211, 213, 217
Debt TK 133-The GTGT Tax is deducted (if any)
There are TK 111, 112,331, 341.
2.2. The case of parties to the BCC to self-implement or coordinate with another partner conducts construction investments in order to obtain co-control assets, based on the actual cost of the BCC participants, writing:
Debt TK 241-Basic Basic Construction (detailed co-control)
Debt TK 133-The GTGT Tax is deducted (if any)
There are TK 111, 112, 152, 153, 155, 156.211, 213 ...
There are the 331, 3411, ...
2.3. When the XDCB investment work is complete, put into use, the parties must decide and divide the value of the controlling copper asset. The base of the border divides its control, the parties must determine the reasonable value of each property to account in accordance with the rule of law, writing:
Debt of TK 211, 213, 217 (details of the copper assets controlled according to the reasonable value of each of the assets divided)
Debt TK 138-Must be another fall (uncensored expense, must recall-if any)
Debt TK 811-Other expenses (if the reasonable value of the property is split less than the cost of construction investment)
Have TK 241-XDCB unfinished
There are TK 711-Other income (if the valid value of the asset is more divided than the cost of the construction investment).
2.4. The method of recording of the economic business involved in cost accounting, the revenue that the parties involved in the joint venture-controlled asset must bear or inherit when the asset goes into operation and BCC moves to the form of co-control activity. It ' s like regulation for a co-control business case.
3. BCC accounting method in the form of co-control business activity
3.1. Capital accounting and capital gain control business.
a)
-The base contributes to the parties to the joint venture, the recipient of the contribution:
Debt of TK 111,112, 152, 155, 156 ...
There's TK 338.
When you return your contributions to the parties, the accounting records are on. If there is a difference between the reasonable value of the return property and the value of the parties, the accounting reflects other income or other costs.
-If you receive a TSCE, without the transfer of ownership, the capital receives only detail on the governance system and the persuathy as the holding property.
b) At the capital
-The base contributes to the parties to the board of the joint venture, the receipt of capital,
Debt TK 138-Must be different
There are TK 111,112, 152, 155, 156 ...
When you get the funds, the accounting records are on. If there is a difference between the reasonable value of the receiving asset and the amount of capital gains, the accounting reflects other income or other costs.
-If you have a TSCE capital without the transfer of ownership, the government does not record TSCE, which only monitors details on the governance system and is convinced of the site of the property.
3.2. Cost accounting of private births at each side of the
-Based on the bills, the related evidence, the set of expenses that the venture side must bear on the part of the business operation, write:
Debt of TK 621, 622, 627, 641, 642 (details for joint venture)
Debt TK 133-The GTGT Tax is deducted (if any)
There are TK 111, 112, 331, ...
-At the end of the period, the transfer cost of its own birth costs to synthevalue the SXKD cost of the joint venture, writing:
Debt TK 154-The unfinished SXKD cost (details for joint venture contract)
There are TK 621, 622, 627 (details for the joint venture).
3.3. The cost accounting of the common arise by each side of the joint venture:
a) Accounting at the side of the joint venture that has a common expense:
-When a general cost is given by each side of the joint venture, the base on the bills, the related evidence, says:
Debt of TK 621, 622, 627, 641, 642 (details for joint venture)
Debt TK 133-The GTGT Tax is deducted (if any)
There are TK 111, 112, 331, ...
-If the joint venture contract is to divide the common costs, at the end of the base at the regulation of the contract, the accounting of the Table of Allocation Allocation is common for the joint venture capital and after being accepted by the parties, the base at the expense is allocated. for other joint venture capital, writing:
Debt TK 138-Must be different (details for each partner)
There are TK 133-The GTGT Tax is deducted (if the input tax breaks)
There are TK 3331-GGTGT Tax must submit (if the general tax input tax is already deductible, it must record the number of tax output required)
There are TK 621, 622, 627, 641, 642.
b) The accounting at the side of the joint venture does not share the general cost for the joint venture contract:
The base on the Joint Cost allocation of the joint venture contract has been accepted by the joint venture capital parties (due to the joint venture of the joint venture), writing:
Debt of TK 621, 622, 623, 641, 642 (details for joint venture)
Debt TK 133-The GTGT Tax is deducted (if any)
There are TK 338-The other must be paid (for the part of the joint venture).
3.4. Accounting in case of product division contract:
-When receiving a product is divided from the joint venture contract, the base to the exchange of products from the contract, the repository and the related evidence, says:
Debt TK 152-Raw material, material (if the product is divided is not the final product)
Debt TK 155-The product (if the product is divided as a product)
Debt TK 157-The deposit goes on sale (if the product is divided right away from the warehouse)
There are TK 154-The unfinished SXKD cost (which includes the cost of private birth and the general cost that each side of the joint venture must bear) (details for the joint venture).
-When receiving a product is divided from the contract and put into use immediately for other product production, the base in the exchange of product delivery from the contract and related evidence, says:
Debt TK 621-Materials cost, direct material
There are TK 154-The unfinished SXKD cost (which includes the cost of private birth and the general cost that each side of the joint venture must bear) (details for the joint venture).
-The case of a joint venture does not divide the product that gives a seller outside, after releasing the invoice for the seller of the product, which ends its own cost of birth and the general cost that each side of the joint venture must bear on capital price. Sales, writing:
Debt TK 632-Cost of goods sold
There are TK 154-The unfinished SXKD cost (which includes the cost of private birth and the general cost that each side of the joint venture must bear) (details for the joint venture).
3.5. Sales of product sales in the case of one party to the joint venture sales venture and split revenues for other partners:
a) Accounting at the side of the product:
-When selling products under the contract of the contract, the seller must release the invoice for the entire sale product, while reflecting the total amount of product sales of the joint venture, writing:
Debts of TK 111, 112, 131, ...
There are TK 338.
There are TK 3331-GTGT tax must submit (if any).
-Base on the regulation of the joint venture and Revenue Allocation Sheet, which reflects the revenue corresponding to the interests of the party involved in the business enjoyed, says:
Debt TK 338-Must be paid differently (details for joint venture contract)
There are TK 511-Sales and service providers (the benefits that the party sells under the contract agreement).
-After the release of the general birth costs each party must bear and the revenues divided by the parties under the contract, the accounting offset the other receivable and must pay another (details for each party to join BCC), writing:
I owe it to TK 338.
There's TK 138.
-When payment of the sale of the product by the partner to the joint venture does not sell the inherited product, write:
Debt TK 338-Must be paid differently (each partner to the joint venture)
There are TK 111, 112, ...
b) The accounting on the side does not sell the product:
-The venture side does not participate in the sales of the joint venture, based on the revenue allocation table that has been confirmed by the stakeholders of the joint venture and certificate by the seller's seller, invoking the invoice for the sale of the product according to the number of revenues. entitled, write:
Debt TK 138-Must be another fall (including the GTGT tax if dividing up the output GTGT tax, details for the business sales participant)
There are TK 511-Sales and service providers (details for joint venture contracts and the amount of money divided)
There are TK 3331-The GTGT tax must submit (if the GTGT tax breaks output).
-When the partner joins a joint venture payment of the product sale, the base on the amount of the proceeds, writing:
Debts of TK 111, 112, ... (the amount of money due to the partner in the transfer contract)
There are TK 138-Must be different (details used by side to sell the product).
4. BCC accounting divides profit after tax
4.1. The case of the parties is divided by a fixed amount that does not depend on the business outcome of the BCC (the accounting party and the BCC control tax decision),:
a) At the implementation of accounting and tax decisions for BCC
-Case of receiving money, supplies, goods of capital, writing:
Debts of TK 112, 152, 156 ...
There's TK 338.
-At the expense of the revenues, the cost to the BCC, the accounting of the entire revenue, cost as for its own transactions under the rule of law.
-When determining the amount must be paid periodically for other parties under the contract, write:
Owe TK 627, 641, 642
There's TK 338.
-Return to the side of the money, the item has received capital, says:
I owe it to TK 338.
There are TK 112, 152, 156 ...
If there is a difference between the reasonable value of the return asset and the value of the given capital, the accounting reflects other income or other costs.
b) At the party does not execute accounting and do not decide tax payment for BCC
-When you get into BCC, write:
Debt TK 138-Must be different
There are TK 112, 152, 156 ...
-When receiving notice of the interest rate divided from BCC, write:
Debt TK 138-Must be different
There are TK 511-Sales sales, service offering (5113).
-When you get your contribution, write:
Debts of TK 112, 152, 156 ...
There's TK 138.
If there is a difference between the reasonable value of the receiving asset and the amount of capital gains, the accounting reflects other income or other costs.
4.2. The case where the parties are divided depends on the business outcome of the BCC (the parties have the right to control BCC):
a) At the accounting and tax decision
A1) The recognition of the contribution and return of capital to the parties performed the same point 4.1 states above.
A2) When recording the BCC's revenue, the accounting of recording the entire revenue was broadcast on TK 511 accounting for the base of the projection, the program and the valuation of tax revenues for BCC:
-Record BCC revenue, write:
Debts of TK 112, 131
There are TK 511-Sales sales, service offering
There is TK 3331-The GTGT tax must be filed.
On the Business Activity results report, the only corresponding revenue index with the new beneficiary is presented in the "Sales Revenue and Service Provider" index.
-periodically, the plan to reduce BCC ' s revenue corresponds to the part of the affected party, writing:
Debt TK 511-Sales sales, service offering
Debt TK 3331-The GGTGT Tax must submit (if dividing both the GTGT tax)
There's TK 338.
a3) When noted the cost of the BCC, the accounting records the entire cost on the accounting book of the relevant expense accounts to make the reference base, determine the cost of the BCC's tax calculation:
-When the BCC ' s expenses arise, write:
Debt of TK 632, 641, 642 ...
There are TK 112, 331, 154, 155 ...
On the Business Activity results report, only the costs corresponding to the portion of the burden are presented in the costs of the cost.
-periodically, the accounting of the cost of BCC ' s cost corresponds to the other side of the burden, writing:
Debt TK 138-Must be different
There are TK 632, 641, 642.
-When determining the TNDN tax number must submit to the BCC, the party tax decision informs the other parties about the obligation to the tax number must submit to each side, write:
Debt TK 8211-TNDN tax expense (must be filed by tax decision party)
Debt TK 138-Must be another fall (the number of other parties in the BCC)
There are TK 3334-TNDN Tax (TNDN tax total must submit).
-After the release of the general birth costs each party must bear and the revenues divided by the parties under the contract, the accounting offset the other receivable and must pay another (details for each party to join BCC), writing:
I owe it to TK 338.
There's TK 138.
b) At the side of the accounting and no tax decision
-When you get into BCC, write:
Debt TK 138-Must be different
There are TK 112, 152, 156 ...
-The base on the cost allocation table of the joint venture contract has been accepted by the joint venture capital parties (due to accounting and notification tax decisions), writing:
Debt of TK 621, 622, 623, 641, 642 (details for joint venture)
Debt TK 133-The GTGT Tax is deducted (if any)
There's TK 338.
-The TNDN tax base must submit to the notification tax decision, write:
Debt TK 821-The current TNDN tax expense
There's TK 338.
-Based on the revenue allocation table that has been confirmed by the parties to the joint venture and certificate by the side of the seller's sale, invoking the invoice for the seller by the number of revenues that he enjoyed, writing:
Debt TK 138-Must be another fall (including the GTGT tax if dividing up the output GTGT tax, details for the business sales participant)
There are TK 511-Sales and service providers (details for joint venture contracts and the amount of money divided)
There are TK 3331-The GTGT tax must submit (if the GTGT tax breaks output).
-After the release of the general birth costs each party must bear and the revenues divided by the parties under the contract, the accounting offset the other receivable and must pay another (details for each party to join BCC), writing:
I owe it to TK 338.
There's TK 138.
-When the partner joins a joint venture payment of the product sale, the base on the amount of the proceeds, writing:
Debts of TK 111, 112, ... (the amount of money due to the partner in the transfer contract)
There are TK 138-Must be different (details used by side to sell the product).
-When you get your contribution, write:
Debts of TK 112, 152, 156 ...
There's TK 138.
If there is a difference between the reasonable value of the receiving asset and the amount of capital gains, the accounting reflects other income or other costs.
1. Accounting Principles
1.1. This account is used to reflect the existing number and the increased volatility situation, reducing asset losses, including:
a) The business of reducing the price of business securities: As a part of the value of losses that may occur due to a reduction in the price of corporate securities being held for business purposes;
b) The loss of investment in the other unit: As a loss-in-the loss of the investment business (subsidiary, joint venture, link) to the investor is likely to lose capital or contingability due to a decline in the value of investments in the company. Your company, the joint venture, the link.
-For the investment in the joint venture company, the affiliate, the investor only citation of a contingus-related bill, links the loss if the Financial Report does not apply the equity method to the investment in the joint venture company, the link.
-Private investment that the long-term holding investor (not classified as business securities) and has no significant influence on the investment, the establishment of the room is done as follows:
+ For an investment in a listing stock or a reasonable value of investment is determined to be trusted, the provision of the office is based on the market value of the stock (similar to the business stock rebate bill);
+ For an undetermined investment value at the time of the report, the establishment of the room is carried out based on the loss of the investment (the project losses invested in another unit).
c) The reserve must be difficult to obtain: As a portion of the value of the debt that receivables receivables and the investments that hold up to the other date of the expiration date with a similar nature of receivables is likely to be revoked.
d) Reserve inventory rebate: As a bill of reducing inventory prices when there is a decline of net value that can be done compared to the original price of inventory.
1.2. The principle of accounting for business securities rebate
a) The business is extracted to the room for the portion of the lost value that can occur when there is solid evidence that the market value of the business stock is in hold for business purposes being reduced in comparison to the value of the record.
b) The conditions, bases, and the level of extracts or completion of the reserve are in accordance with the provisions of the law.
c) The extraction or completion of a business stock rebate bill was made at the time of the Financial Reporting:
-If the number of redundum must be set this year higher than the number of redundum that is on the accounting book, the business extracts the addition of that difference and records the financial costs of the period.
-If the number of redundum must be set this year lower than the previous year's unusable redundum has not been used, the business has completed that disparity and has reduced the cost of financing.
1.3. The principle of accounting for the loss of investment in other units.
a) For the units invested in the parent company, the base for investors to extract the investment losses in the other unit is that parent company's merged financial report. For units to be invested as independent businesses without a subsidiary, the base for investors to extract the investment losses in other units is the Financial Reporting of that investment.
b) The extraction and completion of the investment losses in the other unit was made at the time of the Financial Reporting for each investment in principle:
-If the number of redundum must be set this year higher than the number of redundum that is on the accounting book, the business extracts the addition of that difference and records the financial costs of the period.
-If the number of redundum must be set this year lower than the previous year's unusable redundum has not been used, the business has completed that disparity and has reduced the cost of financing.
1.4. The principle of accounting for the debt bill must be hard to collect.
a) When the Financial Reporting, the business identifies the debts to be difficult to collect, and the investments that hold to the date of maturity have a similar nature that is not required to extract or complete a contingability that must be difficult to obtain.
b) The business extracts the bill must be hard to demand when:
-Debt to the overdue payment of payment in the economic contract, debt-loan indenture, contract commitment or debt commitment, the business has demanded several times but has yet to be obtained. Determining the overdue time of the debt must be determined to be difficult to extract the reserve base at the time of the original payment under the purchase contract, the initial sale, not counting on the extension of the debt between the parties;
-The debt must be obtained not to the payment deadline but the creditor has entered bankruptcy or is dissolving the dissolution, loss, escape;
c) The condition, the debt bill extraction base must be difficult to collect
-There must be evidence from the root or certificate of the client on the amount owed to the amount of the outstanding debt included: Economic contracts, debt-loan indenation, contract liquoration, debt commitment, debt-to-debt, etc.
-The forecsure of the bill of debts must be difficult to take on the current regulations.
-Other conditions under the rule of law.
d) The citation or completion of a bill must be difficult to obtain at the time of the Financial Reporting.
-The expected case of a backup must be difficult to establish at the end of the accounting period, which is larger than the amount of redundum that is required to be enamused on accounting books, the larger number of arbiters is expected to increase in reserve and increase the cost of enterprise management.
-The expected case of a backup must be difficult to establish at the end of this term, which is less than the amount of redundum that is required to be required to be logged on accounting books, the smaller number of deviation is reduced in reserve, and the cost of the cost of the business management.
e) For those receivables that have been difficult for many years, the business has tried to use every measure to collect debt but still do n' t get the debt and determine that the creditor is actually unable to pay, the business may have to make sales procedures. debt to the Company to buy, sell the debt or delete the debts that must be difficult to collect on the accounting books. The deletion of the debt must be difficult to make in accordance with the regulation of the law and the business charter. The debt is monitored in the corporate governance system and presented in the Financial Reporting Theory. If the debt is deleted, the business is owed to the debt that the debt is owed to the 711 "Other Income".
1.5. Project accounting principles to reduce inventory prices
a) The business extracts the cost of the inventory rebate should be established when there is reliable evidence of the decline of net worth being able to perform compared to the price of the inventory. A backup is a pre-planned advance to put in the cost of production, the value part business is reduced to less than the value of the inventory's accounting and aims to offset the actual losses caused by supplies, products, discounted inventory.
b) The inventory rebate reserve was established at the time of the Financial Reporting. The planning of reducing inventory prices must be done in accordance with the regulations of the "inventory" accounting Standards and the regulation of the current financial regime.
c) The planning of reducing inventory prices must take into account the individual types of supplies, goods, inventory products. For the unfinished provider service, the planning of reducing inventory prices must be calculated according to each type of service that has a separate price.
d) The net worth of the inventory is the estimated sale price of inventory in the production period, the average business except (-) estimated cost to complete the product and the estimated cost required for the sale of them.
When we set up a financial report, base in quantity, original price, net worth can be made of every item of supplies, goods, every kind of emergency supply service, that determines the cost of reducing the cost of inventory:
-A bill that reduces the cost of inventory that has to be at the end of this accounting is greater than the inventory rebate bill that is on the accounting book, the larger number of arbiters is projected to increase the bill and increase the cost of goods sold.
-A bill that reduces the cost of inventory that has to be at the end of this accounting is less than a bill that reduces the inventory price that is on the accounting book, the smaller number of deviation is reduced to the bill and records the cost of goods sold.
2. The texture and reflection of the account of the 229-Project property loss
Debt:
-The difference between the number of contingers must be smaller than the number of previously unusable pre-used rooms;
-Offset the investment value in another unit when deciding to use the set number set to offset the number of losses that occurred.
-Offset the expected value of the unrecoverable debt must be wiped out.
There Are:
Extracts property losses at the time of the Financial Reporting.
Available balance: The reserve number of property losses is available at the end of the period.
Account 229-The property losses room has four secondary accounts.
Account 2291-The business stock rebate reserve : This account reflects the situation of extracts or fining the business of business securities rebate.
Account 2292-Project of loss of investment in other unit : This account reflects a situation of extracts or completing a business-funded bill that contributes to the loss of capital to the investor potentially losing capital.
Account 2293-The backup must be hard to collect : This account reflects a situation of extracts or completing a reserve of receivable receivable receivable investments and investments to a difficult expiration date.
Account 2294-Reserve inventory rebate: This account reflects the situation of extracts or completing the project to reduce inventory prices.
3. The method of accounting for some key economic transactions
3.1. Business securities rebate planning method
a) When the Financial Reporting, based on the market value volatility of the business securities, if the number of this term is greater than the previous term, the accounting of the extract adds the difference, writing:
Debt TK 635-Financial Cost
There are TK 229-The property loss reserve (2291).
b) When the Financial Reporting, based on the market value volatility of business securities, if the number of this term is less than the previous term, the accounting of the difference is the difference, writing:
Debt TK 229-Reserve of property losses (2291)
There are TK 635-Financial costs.
c) A plan to process a business stock rebate before a business of 100% of the state capital to be transformed into a holding company: A bill of a discount of business securities after compensated for losses, if there is an increase in state capital funds, says:
Debt TK 229-Reserve of property losses (2291)
Debt TK 635-Financial costs (undefended)
There are TK 121-Business securities (number recorded when determining the value of the business)
There are TK 411-The owner's capital investment (the number of contingers has been higher than the number of losses).
3.2. The project accounting method for loss of investment in other units
a) When the financial report is set, if the number must be at this time greater than the previous term, the accounting of the extract is added to the difference, writing:
Debt TK 635-Financial Cost
There are TK 229-The property loss reserve (2292).
b) When the financial report is set, if the number must be at this time less than the previous term, the accounting of the difference is the difference, writing:
Owe TK 229-Reserve of Property losses (2292)
There are TK 635-Financial costs.
c) When real losses occur, real investments are not likely to recover or recover less than the original price, the business has a decision to use a long-term investment rebate in order to offset the long-term investment loss, says:
Debts of TK 111, 112, ... (if any)
Debt TK 229-Reserve of property losses (2292) (contingenlist number)
Debt TK 635-Financial costs (unplanned number)
There are TK 221, 222, 228 (price of lost investment).
d) The provision of a long-term investment rebate after compensated for losses, if raised by the State Capital, when a 100% business was transformed into a holding company, said:
Owe TK 229-Reserve of Property losses (2292)
There are TK 411-equity investment.
3.3. The backup accounting method must be difficult to collect.
a) When the Financial Reporting, base of debts receivable is debunking, if the debt reserve number must be difficult to extract in this accounting period is greater than the amount of debt expected to be found in the previous accounting period. The extract adds the difference, writing:
Debt TK 642-Business Management Cost
There are TK 229-The property loss reserve (2293).
b) When the Financial Reporting, base of the debt must be classified as debt is hard to collect, if the debt reserve number must be difficult to extract in this accounting term is less than the amount of debt expected to be found in the previous accounting period. accounting for the difference in the difference, write:
Owe TK 229-Reserve of Property losses (2293)
There are TK 642-Enterprise management costs.
c) For debts that must be difficult to obtain when determining is unrecalable, the accounting of the implementation of the debt defaultated by the law of the current law. Based on the decision to delete the debt, write:
Debt of TK 111, 112, 331, 334 ....
Debt TK 229-Reserve of property losses (2293) (section set up backup)
Debt TK 642-Corporate management cost (part is charged at cost)
There are TK 131, 138, 128, 244 ...
d) For debts that must be difficult to claim to be reprocessed, if then again the debt is owed, the base accounting of the actual value of the recovered debt, says:
Debts of TK 111, 112, ...
There are TK 711-Other income.
For debts that must be sold on the price of a deal, depending on the actual case, the accounting notes are as follows:
-The case must be revoked, the required overdue.
Debt of TK 111, 112 (in price of agreement)
Debt TK 642-Corporate management costs (losses from the sale of debt)
There are TK 131, 138.128, 244 ...
-The case of an overdue receivship set must be difficult to pay, but the number that has set up is not compensated enough for the loss of the debt, and the number of losses is spent on the cost of the business management, says:
Debt of TK 111, 112 (in price of agreement)
Debt TK 229-Reserve of property losses (2293) (contingenlist number)
Debt TK 642-Corporate management costs (losses from the sale of debt)
There are TK 131, 138.128, 244 ...
e) Accounting for handling of the reserves must be difficult before the State business turns into a holding company: The contingation must be difficult to obtain after compensated for losses, if the state's capital increases, says:
Owe TK 229-Reserve of Property losses (2293)
There are TK 411-equity investment.
3.4. Project accounting method to reduce inventory price
a) When the financial report is set, if the number of bills to reduce the cost of inventory must be this term greater than the number that has been extracted from the previous period, the accounting of extracts adds the difference, says:
Debt TK 632-Cost of goods sold
There are TK 229-The property loss reserve (2294).
b) When you set up a financial report, if the number of bills to reduce the cost of inventory must be this term is less than the number that has been extracted from the previous period, the accounting of the difference in the difference, writing:
Owe TK 229-Reserve of Property losses (2294)
There are TK 632-Cost of goods sold.
c) The accounting of the project's reduction in the cost of the inventory to the item, the abandoned goods due to the expiration of the shelf life, loss of dignity, failure, no longer the value of use, write:
Debt TK 229-Reserve of property losses (amount offset by backup)
Debt TK 632-Cost of goods sold (if the losses are higher than the expected number)
There are TK 152, 153, 155, 156.
d) A plan to process the cost of reducing inventory prices before the business of 100% of state capital turned into a holding company: The provision of a reduction in inventory prices after offset of losses, if raised by state capital, said:
Owe TK 229-Reserve of Property losses (2294)
There are TK 411-equity investment.
What? 46. Account 241-Basic Basic Construction
1. Accounting Principles
a) This account is used only in the non-establishment unit of the project management to reflect the cost of implementing XDCB investment projects (including new procurement costs TSCE, new construction or repair, renovation, expansion or redress of work engineering) and the situation in the United States. The XDCB investment project in businesses conducts a TSCE procurement, XDCB investment, major repair of TSCE.
The large XDCB investment and repair of the business TSCE can be done in accordance with the tender or self-employment method. In enterprises conducting XDCB investments in self-employment methods, this account reflects both the cost of birth during construction, repair.
The units with the establishment of the investment project management project and organization of its own accounting apparatus are implemented by the provisions of the Digital Information. 195 /2012/TT-BTC instruct the Investment Unit Accounting Mode.
b) The cost of implementing XDCB investment projects is the full cost required to build new or repair, renovate, expand or redress the work technique. The cost of XDCB investment is determined on the basis of workload, the rating system, economic indicators-the engineering and policy regimes of the State, and must conform to the objective elements of the market in each period and be implemented in the future. according to XDCB Investment Management. XDCB investment expenses, including:
-Construction costs.
-Cost of equipment;
-Cost of compensation, support and resettlement;
-Project management costs;
-Building investment advisory costs
-Other expenses.
The 241 account is open in detail according to each building, the work category, and in each of the work categories must be detailed by the details of the XDCB investment cost and monitored since the start of the work, the completed work category. It ' s been used for use.
c) When the XDCB investment costs the construction costs, the device cost is typically directly charged to each building; the cost and cost management costs are generally spent. The investment holder must conduct the calculation, allocate the cost management costs and other costs for each of the work in principle:
-If it is defined by the costs of project management and other costs directly related to each building, direct to that work;
-Project management costs and other costs that are associated with many works that are not directly assigned to each work, the unit is entitled to allocate in accordance with the criteria that are best suited to each building.
d) The project case was completed for use, but the project's decision was not approved, that the business would increase the price of TSCE at a price-to-be-based on the actual cost of having the TSCE to extract depreciation, but then. having to adjust to the approved decision price.
The cost of repairs, maintenance, maintenance, maintenance for TSCE is normally directly accounted for by the cost of production, business in the period. For the TSCE required to correct, maintenance, maintenance, maintenance of the bill must be paid and calculated in advance of production costs, business to have the source of the site when repairs, maintenance, and maintenance.
e) A real estate builder uses this account to set up the cost of building TSCE or real estate investment. The real estate case for a variety of purposes (as an office, renting or for sale, for example, a mixed apartment building), the accountant still sets the cost of the living directly related to the construction of the construction on TK 241. When the project is completed, the project completes the use of the hand, accounting for the base of the way to use the asset in practice to end the cost of building investment in accordance with the nature of each asset type.
g) The exchange rate deviation from the underlying construction investment process is done in principle:
-For the rate differential in the pre-operation phase:
+ For businesses owned by the State 100% of the charter capital carrying out security duties, defense, macroeconomic stability, the rate of exchange rates associated with the pre-operating period of not going into business production is mirrorfully reflected on TK. 413-exchange rate deviation. Upon entering service, accounting is allocated to a gradual rate of direct exchange rate from TK 413 to TK 515-Financial Operations Revenue (if interest) or TK 635-Financial costs (if hole). The allocation does not exceed the time under the rule of law, the allocation of the rate at a rate of value must guarantee the principle if the exchange rate at TK 413 owes a profit of zero profits (the business is not just reflecting the rate). price on the index-the balance sheet of the balance sheet, which has just presented a post-tax profit on the Business Activity results report.
+ For all other types of businesses, the price difference in the prior period is calculated directly into the financial operating revenue (if interest) or the financial cost (if the hole) at the time of the birth, not to be suspended above the rate above. TK 413.
-For the ratio of exchange rates associated with XDCB investment activity when the business went into operation (including new investment or extended investment):
All kinds of businesses, including businesses held by the State 100% of the charter, which carried out the duty of security, defense, macroeconomic stability, must be calculated at a rate differential in relation to XDCB investment activity (including investment). new or expanded investment) into financial operating revenue (if interest) or financial costs (if the hole) at the time of birth, which is not reflected in the rate of exchange rate on TK 413.
h) The case of the investment project is abored, the business must conduct liquoration and recover the cost of the project ' s births. The difference between the actual investment costs arise and the amount obtained from the liquation is noted at another cost or determines the compensation of the organization, the individual to recover.
Account 241-Basic Construction, three accounts grade two:
-Account 2411. : Reflecting the cost of TSCE procurement and the cost of the cost of purchasing TSCE in the case must pass the installation, run the test before entering the use (including the purchase of the new TSCE or used). If the TSCE purchases must be invested, the new equipment is used, and all procurement costs, additional equipment are also reflected in this account.
-Account 2412-Basic Construction : Reflection of XDCB investment costs and XDCB investment capital decision. This account is open in detail for each of the works, the work item (by each of the property objects made through investment) and at each property object must follow the details of each XDCB investment cost content.
-Account 2413-Big Fix. : Reflecting the large repair costs TSCE and the cost of the large repair costs TSCE. The regular repair case TSCE does not account for this account, which is calculated at the cost of production, business during the period.
2. The texture and reflection of the 241-Building Basic Basic Account
Debt:
-XDCB investment costs, shopping, big repair of the TSCE and the invisible TSCE;
-Cost of renovation, upgrade TSCE;
-Investment real estate procurement costs (the case in need of a construction investment phase);
-Cost of investment XDCB real estate investment;
-The cost of birth after the initial recognition of the TSCE, the investment real estate.
There Are:
-The TSCE value forms through XDCB investment, the completed purchase entered into use;
-The process value is removed and other browsing expenses are transferred when the decision is approved;
-The value of the major repair work TSCE complete, which ends when the decision is approved;
-The investment real estate value of XDCB investment is complete;
-End of the cost of birth after initial recognition of TSCE, real estate investing in relevant accounts.
Debt balance:
-Construction project costs and big repairs.
-The large construction and repair work of TSCE has been completed but has not yet handed over to the unapproved use or decision;
-The investment real estate is investing in unfinished business.
3. The method of accounting for some key economic transactions
3.1. XDCB investment expense accounting
3.1.1. Pre-payment field for contractor
a)
-Record the advance for the contractor in Vietnam, writing;
Debt TK 331-Must pay the seller
There are TK 112-bank deposits (1122) (BQGQ).
-When the XDCB mass capture is completed, the accounting records the unfinished XDCB cost to the previous amount, writing:
Debt TK 241-XDCB left
There's TK 331-payable to the seller.
b) The case before foreign currency:
-Record the advance number for the foreign currency contractor according to the actual transaction rate at the time of the advance, writing;
Debt TK 331-Must pay the seller (actual transaction rate)
Debt TK 635-Financial costs (if at birth rate)
Got TK 112-Money sent bank (1122) (BQGQ Record Rate)
There are TK 515-Financial Operations Revenue (if it costs a rate of interest rates).
-When the XDCB mass recording is completed, the accounting record of the unfinished XDCB cost to the amount of pre-applied currency by a record rate (the actual transaction rate at the time of the advance), says:
Debt TK 241-XDCB left
There's TK 331-payable to the seller.
3.1.2. Receiving the XDCB volume, the TSCE repair volume is completed due to a hand-to-hand contractor, if the input GTGT tax is deducted, the contract for the tender, the receipt of the completed XDCB volume volume, the sales bill, records:
Owe TK 241-XDCB unfinished (2412, 2413)
Debt TK 133-The GTGT Tax is deducted (1332) (if any)
There's TK 331-payable to the seller.
-If the input GTGT tax is not deductible then the cost value investment cost of the unfinished business includes the GTGT tax.
-The case of contract regulation payment for the contractor with the foreign currency, accounting notes the amount must be paid (after having subtracted the previous amount) according to the actual transaction rate at the time of the recovery (which is the sales rate of the commercial bank where the business is I mean, there's always a deal.
3.1.3. When purchasing the XDCB investment device, if the input GTGT tax is deductible, the invoice base, the repository admission, says:
Debt TK 152-Raw materials, materials (the purchase price without tax GTGT)
Debt TK 133-The GTGT Tax is deducted (1332)
There are TK 331-Pay for the seller (total payment price).
The case transfer of the device does not need to be installed to the site of the delivery for the contractor, writing:
Debt TK 241-XDCB left
Debt TK 133-The GTGT Tax is deducted (1332)
There's TK 331-payable to the seller.
There's a TK 151-a purchase on the road.
3.1.4. Pay for the bidder, the provider of supplies, goods, services that are associated with XDCB investment, write:
Debt TK 331-Must pay the seller
There are TK 111, 112, ...
3.1.5. Export the XDCB investment device to the contractor:
a) For an uninstalled device, write:
Debt TK 241-XDCB left
There are TK 152-Raw materials, materials.
b) For the device to install:
-When the delivery device is delivered to the contractor, the accountant only monitors the device's equipment.
-When the completed installation volume of the B-table, which is obtained and accepted payment, then the new installation value is calculated at the cost of XDCB investment, writing:
Debt TK 241-XDCB undone (2412)
There are TK 152-Raw materials, materials.
3.1.6. When giving birth to other costs, such as interest expense, the cost of the bond issued is capitalized, the cost of bidding, (after clearing with the proceeds from the sale of the bids), the cost of removing the return is equal (after clearing with the amount of scrap can be obtained). Write:
Debt TK 241-XDCB undone (2412)
Debt TK 133-The GTGT Tax is deducted (1332) (if any)
There are TK 111, 112, 331, 335, 3411.343 ...
The amount of the bid for the tender after compensated for the cost of the bid, if the inheritance is planned to reduce the cost of the construction investment (credited to TK 241).
3.1.7. The bid for the contractor obtained about the nature that reduces the number of payments to the contractor, says:
Debt of TK 112, 331
There are TK 241-XDCB unfinished.
3.1.8. The exchange rate differential in XDCB investment process (including the prior stage of operation) is credited to the financial operating revenue (if interest) or financial costs (if the hole) at the time of the birth (except for the businesses prescribed at the expense). 3.1.9 below):
-If you make a profit, write:
Debt of related TK
There are TK 515-Financial Operations Revenue.
-If you have a billion-dollar loss, write:
Debt TK 635-Financial Cost
There are TK related.
3.1.9. For the investment owner is the State-owned business that owns 100% of the charter that carry out security, defense, macroeconomic stability, if the arbitrate arise in the investment-building activity in the pre-operation stage. business):
-If you make a profit, write:
Debt of related TK
There is a TK 413-exchange rate deviation.
-If you have a billion-dollar loss, write:
Owe TK 413-Exchange Rate
There are TK related.
-When going into operation, the accounting of the exchange rate arbitrates into the financial operating revenue or financial cost, writing:
+ Connection rate interest rate:
Owe TK 413-Exchange Rate
There are TK 515-Financial Operations Revenue.
+ To transfer the record rate hole:
Debt TK 635-Financial Cost
There is a TK 413-exchange rate deviation.
3.1.10. For the cost of running and the amount from the sale of the production product, the execution is as follows:
a) For the cost of running the non-producing product:
Debt TK 241-XDCB left
There are TK related.
b) For the cost of production production and the number of sales from the sale of the production product:
-When the cost of running costs is loaded to produce the test product, the accounting of the entire cost, writing.
Debt TK 154-Cost of manufacturing unfinished business
There are TK related.
-When importing the production product store, write:
Debt TK 1551-Archive
There are TK 154-unfinished business costs.
-When a product sale is exported:
Debts of TK 112, 131
There's TK 1551.
There are TK 154-The unfinished SXKD cost.
There are TK 3331-GTGT tax must submit (if any).
-Combine the difference between the cost of the production and the amount from the sale of the production product:
+ Production cost case higher than the amount from the sale of the production product, accounting for the arbitrate to increase the cost of the unfinished XDCB investment, writing:
Debt TK 241-XDCB left
There are TK 154-unfinished SXKD cost.
+ The case of production costs is less than the amount from the sale of the production product, accounting for the difference in the difference to write down the unfinished XDCB investment cost, write:
Debt TK 154-The unfinished SXKD cost
There are TK 241-XDCB unfinished.
3.1.1l. When the process is complete, the overall recovery is done, the property is handed over and put into use: If the decision is approved, the base to the value of the property formed through the investment is approved for the record. If the unapproved decision is to increase the value of the form assets through the investment in the price of a temporary price (the price of the actual cost is the cost of the actual cost to obtain the asset, base to TK 241 to determine the value of the value). Both cases are as follows:
Debt of TK 211, 213, 217
Debt TK 1557-Real Estate product (after the completion of a partial BĐS used to sell previously unaccounted for in TK 154)
There are TK 241-XDCB unfinished (approved or provisional price).
Where the process is completed, but not yet the asset delivery procedure to put into use, pending or browsing the operation, the accountant must open up the unfinished business 241 "XDCB" under the completion of the transaction and browse. Yeah.
3.1.12. When the completed XDCB investment capital decision is approved, the accounting accounting for a temporary price in the value of the asset is browsing, writing;
-If the value of the assets formed through the approved XDCB investment has a lower value than the expected price:
Debt TK 138-Must be different (the cost of browsing must be revoked)
There are TK 211, 213, 217, 1557.
-If the value of the assets formed through the approved XDCB investment is valued at a higher value than the value of the property:
Debt of TK 211, 213, 217, 1557
There are TK related.
-If TSCE invested in XDCB investment capital and granted authority to allow increased business capital, it also says:
Owe TK 441-Investment Capital XDCB
There are TK 241-XDCB unfinished (approved losses)
There are TK 411-equity equity (the asset value is approved).
-If TSCE forms the welfare fund and uses the benefit, when the owner of the investment is invested in investment accounting, the fund-raising accounting has formed TSCE:
Owe TK 3532-The Welfare Fund
There are TK 3533-The welfare fund has formed the TSCE.
3.1.13. The business case is the founding owner of the Project Management Board to plan the XDCB investment process separately:
a) Accounting at the owner of the investment:
-The case of receiving the work delivery has been decided, the investment owner noting the work value is the price that has been decided, says:
Debt of TK 211, 213, 217, 1557
Debt TK 133-The GTGT Tax is deducted (if any)
Debt of TK 111, 112, 152, 153
TK 136-Internal capture
There are TK 331, 333, ... (debt payable if available).
-The event that receives the transaction is not resolved, the owner of the investment notes the work value as a temporary price. When the decision must adjust the work value according to the calculated price, write:
+ If the price is greater than the value of the property, write:
Debt of TK 211, 213, 217, 1557
There are TK related.
+ If the price is made less than the value of the property, write:
Debt of related TK
There are TK 211, 213, 217, 1557.
b) Accounting at the Project Management Board: Implemenumen at the Digital Information 195 /2012/TT-BTC November 15, 2012 of the Ministry of Finance Guide Accounting applies to the investment holder and the revised, complementary, alternative (if applicable).
3.1.14. The investment project case was canceled or revoked, the project liquoring project and the return of investment costs. The difference between the cost of investment and the amount of the liquation from the liquation is reflected at another cost or determines the compensation of the organization, the individual, writing:
Debt of TK 111, 112-The proceeds from the project liquing
Debt TK 138-Must be obtained (Number of organizations, individuals must compensate)
Debt TK 811-Other expense (Number is charged at cost)
There are TK 241-XDCB unfinished.
3.2. Accounting for TSCE.
Enterprise TSCE fixes can also proceed in self-employment or trading practices.
a) When the cost of fixing TSCE is assembled on the side of TK 241 "XDCB unfinished" (2413) and is detailed for each work, TSCE repair work. The evidence from the cost of birth costs to the problem:
-If the input GTGT tax is deductible, write:
Owe TK 241-XDCB unfinished (2413)
Debt TK 133-The GTGT Tax is deducted (1332)
There are TK 111, 112, 152, 214, ... (Total payment).
-If the input GTGT tax is not deductible then the cost of TSCE repair includes the GTGT tax, says:
Owe TK 241-XDCB unfinished (2413) (total payment price)
There are 111, 112, 152, 214, 334, ... (Total payment).
b) When the repair work is completed, if not eligible for the TSCE principle of writing:
Debt TK 623, 627, 641, 642
Debt TK 242-The return cost (if large births are allocated gradually)
Debt TK 352-The backup must pay (if prior to periodic repair costs)
There are TK 241-XDCB unfinished (2413).
-The case of renovation repair, the upgrade of the condition satisfied the TSCE, says:
TK 211-TSCE
There are TK 241-XDCB unfinished (2413).
What? 47. Account 242-The return cost
1. Accounting Principles
a) This account is used to reflect the actual costs that have been born but are related to the results of the SXKD operation of many accounting times and the end of these costs at the SXKD cost of the following accounting expectations.
b) The content is reflected as the prepaid expense, including:
-The pre-paid cost of renting infrastructure, leasing operations TSCE (land use rights, factories, warehousing, work offices, stores and other TSCE) serves to produce, business multiple accounting times.
-Cost of corporate establishment, training costs, adverts arise in the pre-operation period that are allocated to a maximum of no more than 3 years;
-Insurance costs (fire insurance, detonation, civil liability insurance, vehicle protection, property insurance, etc.) and the types of fees that the business buys and pay once for many accounting expectations;
-Tools, tools, rotated packaging, rental items related to business activity in many accounting expectations;
-Cost of return payment on loan interest or bond interest as soon as the release;
-TSCE repair costs have a large value of non-performing businesses in advance of the large repair cost of TSCE, the maximum allocation is no more than 3 years;
-The number difference in the sale price is less than the remaining value of TSCE.
-The number difference in the sale price is less than the remaining value of TSCE.
-Business merger case does not result in a parent company relationship-a subsidiary that has a commercial advantage or when a state-owned enterprise has a business advantage;
-Other prepaid expenses cater to the business activity of many accounting expectations.
The cost of research and costs for the unqualified deployment period is that the invisible TSCE is recorded as the cost of business production, not recorded as the prepaid cost.
c) The calculation and allocation of prepaid expenses into the cost of SXKD each accounting must be based on the property, the degree of each type of cost to choose the method and the reasonable criterion.
d) The accounting must follow the details of each of the prepaid expenses according to each of the pre-paid term, which has allocated to the subjects that bear the cost of each accounting period and the remainder unallocated at the expense.
For expenses paid in advance of foreign currency, the case at the time of the report of the report has certain proof of the seller unable to provide goods, services, and businesses that will be sure to receive back payments by foreign currency, which is considered. is currency-based currency items and must re-evaluate according to the actual transaction rate at the time of the report (which is the purchase rate of the commercial bank where the business is regularly traded).
2. The texture and reflection content of the account 242-The return expense
Debt: Prepaid expenses arise during the period.
There Are: Pre-paid expenses calculated at the cost of SXKD during the period.
Debt Balance Balance: Prepaid expenses are not included in the cost of production, business in the period.
3. The method of accounting for some key economic transactions
a) Upon the birth of the prepaid expenses must be gradually allocated to the cost of SXKD of many, writing:
Debt TK 242-Cost paid
Debt TK 133-The GTGT Tax is deducted (if any)
There are TK 111, 112, 153, 331, 334, 338, ...
Periodically advance allocation of prepaid expenses at SXKD costs, writing:
Debt TK 623, 627, 635, 641, 642
There's TK 242.
b) When paid in front of TSCE rent, rent the infrastructure according to the operating lease method and serve business operations for many, write:
Debt TK 242-Cost paid
Debt TK 133-The GTGT Tax is deducted (if any)
There are TK 111, 112, ...
-If the input GTGT tax is not deductible, the prepaid cost includes the GTGT tax.
c) For tools, tools, rotated packaging, rental items related to manufacturing operations, business for many, when exported, for rent, write:
-When used or leased, write:
Debt TK 242-Cost paid
There are TK 153-tools, tools.
-periodically to allocate the value of tools, tools, envelopes, and rental items that have exported to the repository in reasonable form. The base to determine the cost of the cost required by each semester may be the time of use or volume of products, services that tools, tools, packaging packaging, rental items engaged in manufacturing operations, business in each accounting period. When allocated, write:
Debt of TK 623, 627, 641, 642, ...
There's TK 242.
d) The case of purchasing TSCE and real estate in accordance with the slow, payback method:
-When purchasing a tangible TSCE, invisible TSCE or buying real estate in a slow-paid, repayment method, and return use immediately to SXKD, or to hold wait for an increase or lease activity, write:
Debt of TK 211, 213, 217 (price-scored on paid purchase price immediately)
Debt TK 133-The GTGT Tax is deducted (if any)
Debt TK 242-Cost of prepaid (the slow pay portion is the difference between the total amount of payment minus (-) the payment purchase is minus (-) GTGT Tax (if available))
There are TK 331-Pay for the seller (total payment price).
-periodically, payment of money to the seller, accounting for:
Debt TK 331-Must pay the seller
There are TK 111, 112 (the number that has to be paid periodically includes both the original price and the slow return, which pays to be paid periodically).
-periodically, charging at the cost of the slow return, the pay must be paid, write:
Debt TK 635-Financial Cost
There's TK 242.
Where the cost of TSCE repair costs, the business does not perform at the expense of the TSCE repair costs, must allocate costs to many accounting times, when the repair work is completed:
-End of TSCE repair costs into prepaid expense account, write:
Debt TK 242-Cost paid first.
There are TK 241-XDCB unfinished (2413).
-periodically, calculate and allocate TSCE repair costs to the cost of production, business in the period, writing:
Debt of TK 623, 627, 641, 642, ...
There's TK 242.
e) The business case pays in advance of loan interest to the lender:
-When you pay for the loan, write:
Debt TK 242-Cost paid
There are TK 111, 112.
-periodically, when the allocation of interest in a given amount must be paid every time at the expense of finance or capitalized on the value of the unfinished property, writing:
Debt TK 635-Financial costs (loan expense account to SXKD cost during the period)
Debt TK 241-XDCB is unfinished (if the cost of borrowing is capitalized to the value of the unfinished construction investment asset)
Debt TK 627-General production costs (if the cost of the borrower is capitalized to the value of the outstanding production asset)
There's TK 242.
g) When the business releases bonds in denominations to raise loans, if the business pays in front of the bond interest immediately upon its release, the cost of interest is reflected on the debt of TK 242 (the expense of the bond paid first), then allocated gradually to its partners. I mean, the cost.
-At the time of the vote, write:
Debt of TK 111, 112 (total in total)
Debt TK 242-Pay prepaid (prepaid bond expense)
There are TK 34311-The bond price.
-periodically, allocate the bond interest in advance to the expense of each semester, write:
Debt TK 635-Financial costs (if counting on financial costs during the period)
Debt TK 241-Basic Basic Construction (if capitalized to the unfinished business investment asset value)
Debt TK 627-General production costs (capital capitalization)
There are TK 242-prepaid expense (prepaid bond interest) (the amount of bond allocated in the period).
h) The case of a business merger does not result in parent company relations-subsidiary companies (purchasing net assets), at the date of purchase if developing a commercial advantage:
-If the purchase, sale when the business merger is purchased by the party by money, or the amount of money equivalent, write:
Owes to TK 131, 138, 152, 153, 155, 156, 211, 213, 217 .... (according to the reasonable value of the purchased assets)
Debt TK 242-Cost of advance (commercial advantages details)
There are TK 331, 3411, ... (according to the reasonable value of debt payable and potential debt to bear)
There are TK 111, 112, 121 (the amount or the amount equivalent of the buyer paid).
-If the purchase, sale when the business merger is made by the side purchase of the stock release, write:
Debt of TK 131, 138, 152, 153, 155, 156, 211, 213, 217, ... (according to the reasonable value of the purchased assets)
Debt TK 242-Cost of advance (commercial advantages details)
Debt TK 4112-equity surplus (price release is less than denominated)
There are TK 4111-The owner ' s contribution (in denominations)
There are the 331, 3411 ... (according to the reasonable value of the debt paid and the potential debt suffered)
There are TK 4112-The equity surplus (the release price is greater than the denominated value).
i) Businesses that have not yet allocated a share of the exchange rate gap in the pre-operation period must be able to turn the entire number of accumulated ramparts on TK 242 to TK 635-Financial costs to determine the business results in the period, write:
Debt TK 635-Financial Cost
There's TK 242.
) When checking assets at the time of the valuation of the business to stake the business 100% of the state capital, if the pre-paid land rent is not eligible for an invisible TSCE, which is assessed the state capital, says:
Debt TK 242-Cost paid
There are TK 411-equity investment.
l) When checking assets at the time of determining the value of the business to stake the enterprise 100% of state capital, if the actual value of the State capital is greater than the record value of state capital, the accounting of the state capital increased and noted the difference being business advantage, writing:
Debt TK 242-Cost paid
There are TK 411-equity investment.
m) Business advantages arise when the State of the State business is reflected on TK 242 and the maximum allocation is not more than 3 years, says:
Debt TK 642-Business Management Cost
There's TK 242.
What? 48. Account 243-deferred income tax asset
1. Accounting Principles
a) This account is used to reflect the existing value and the increased volatility situation, the reduction of deferred income tax assets.
| Deferred income tax asset |
= |
A temporary difference is deductible |
+ |
The value is deductible to the following year of tax loopholes and unusable tax incentives. |
x |
Current business income tax rate (%) |
The case at the time of recorded deferred income tax assets had previously known there was a change in the future TNDN tax rate, if the completion of the deferred income tax asset was in the time the new tax rate went into effect, the tax rate applicable. to record tax assets charged by new tax rates.
b) The tax integrity of the property or debt must be paid and the temporary deviation:
-The tax property of the property is the value that will be subtracted from the taxable income when the value of the property ' s record value. If income is not taxable, the tax base of the property is equal to the value of the property of that property. The income tax base of the debt must be paid as its record value minus (-) the value will be deducted into taxable income when the debt payment must be paid in the future. For pre-received revenue, the tax base is its record value, minus the value part of the revenue not subject to tax in the future.
-The temporary arbiter is the difference between the record value of the asset or the debt payable in the Balance Sheet and the tax base of the property or the debt payable. Temporary deviation consists of two types: temporary deviation from the deduction and temporary tax arbiter. Temporary arbitrates are deducted as temporary arbiters that arise the deductible of deductions when determining future taxable income when the value of the account of the assets is recovered or the debt must pay the payment.
+ Temporary deviation of time is only one of the temporary arbitrate cases, for example: If the accounting gain is noted in this period but taxable income is calculated in the other period.
+ The temporary disparities between the record value of the asset or the debt must be paid against the tax basis of the property or the debt payable that may not be a temporary arbiter in terms of time, for example: When reassessment of a property then the value of the value of The property changes, but if the tax base doesn't change, it's a temporary spread. However the time of recording value and tax base is not changed so that this temporary disparity is not a temporary difference in time.
+ Accounting does not continue to use the concept of "permanent deviation" to distinguish it from a temporary arbiter when determining deferred income tax due to the time of property recovery or payment payment must be paid as well as time to deduct property and debt payable. The income tax is finite.
c) If the planned business is sure to have a future income tax profit in the future to use the deductible disparities, tax loopholes and unusable tax incentives, accounting is noted for deferred income tax assets. For:
-All temporary disparities are deducted (except for the temporary arbiter that arise from the initial recognition of the asset or debt payable from a transaction that is not a business merger transaction; and has no effect on both accounting returns). accounting and taxable income (or tax loss) at the time of the transaction).
-The value is deducted from the tax loophole and the tax incentives that have not been used to the next year.
d) At the end of the year, the business had to establish a "Deductible Arbiter-deductible Table", "Temporarily Deductible-deductible Trace Table", the value that was deducted to the following year of tax loopholes and tax incentives that were not used as a base. Set up the "Deferred Income Tax Asset" to determine the value of deferred income tax assets to be recorded or completed in the year.
The recording of deferred income tax assets in the year was made in accordance with the principle of clearing between deferred income tax assets that arise this year with the corporate income tax assets noted from the previous year but this year was completed last year. Again, in principle:
-If the deferred income tax assets arise in the year greater than deferred income tax assets are completed in the year, then the number of arbiters recorded is deferred income tax assets and the writeup of deferred income tax expense.
-If the deferred income tax assets arise in the year smaller than deferred income tax assets are completed in the year, the number of arbiters is deferred to deferred income tax assets and an increase in deferred income tax expense.
e) The accounting must complete the deferred income tax asset when the deductible disparities are no longer affecting the tax returns (when the property is recovered or the debt must pay a partial or full payment), when the tax loophole or taxes are paid. Tax incentives have been used.
g) When the financial report is set, if it is expected to have a future income tax profit, the deferred income tax property has not been recorded from the previous years that the additional record reduces the cost of deferred tax.
h) The clearing of deferred income tax assets and deferred income tax must be paid only when the balance sheet is set up, which does not implement when recording deferred income tax assets on the accounting book.
2. The texture and reflection of the account 243-deferred income tax asset
Debt: The value of deferred income tax assets increased.
There Are: Deferred tax asset value decreased.
Debt Balance Balance: The value of deferred income tax assets remain at the end of the period.
3. The method of accounting for some key economic transactions
a) If the deferred income tax assets arise in the year greater than deferred income tax assets are completed in the year, the accounting record of deferred income tax assets is the difference between the number of deferred income tax assets deferred to more. the number completed in the year, write:
Debt TK 243-deferred income tax asset
There are TK 8212-deferred business income tax expense.
b) If deferred income tax assets arise in the year smaller than deferred income tax assets are completed in the year, the accounting of deferred income tax assets is the difference between the number of deferred income tax assets deferred to the number found. Completed in the year, write:
Debt TK 8212-deferred business income tax expense
There are TK 243-deferred income tax asset.
What? 49. Account 244-Hold, mortgage, deposit, gamble
1. Accounting Principles
a) This account is used to reflect the amount of money or value of the assets that the business brings with the holding, mortgage, fund, and bookmaking at businesses, other organizations in economic relations under the rule of law.
b) The funds, the holding assets, the fund's mortgage, the wager must be followed closely and promptly revoked at the end of the deadline, the mortgage, the deposit, the bet. In the case of the funds, the business bet is rerecognized but the income is overdue, and the business is to be extracted as a result of the debt required.
c) The business must keep track of the details of the payments, mortgaging, signing each category, each object, term, currency. When the Financial Reporting, the remaining term remaining under 12 months is classified as a short-term asset; those with the remaining 12-month term are classified as long-term assets.
d) For the asset that takes the pledge, the mortgage, the foundation, the wager is reflected in the price that the business ' s accounting is. When a non-monetary asset carries a hold, the mortgage, the deposit, the value of the record, when it comes to record. Where there are gambling, deposit, money or money equipages, it must be reassessed according to the actual transaction rate at the time of the Financial Reporting (which is the purchase price of the commercial bank where the business bank). I mean, there's always a deal. Property-based property certificates (e.g. real estate) do not record the asset that tracks the details on accounting books (details of the collateral) and the theory on the Financial Reporting.
2. The texture and reflection content of the account 244-Hold, mortgage, deposit, wager.
Debt:
- The value of the asset carries the pledge, the mortgage or the amount of money signed, the bet.
-the exchange rate arbiter due to reassessment of the balance of bets, the deposit was received by the foreign currency at the time of the report (the case of the foreign exchange rate increased against the Vietnamese).
There Are:
- The value of the holding property or the amount of money signed, the bet has received or paid;
-The deduction (penalty) in the fund deposit, the bet counts at another cost;
-the exchange rate arbiter due to reassessment of the balance of bets, the signing of the funds received by foreign currency at the time of the report (the case of the foreign exchange rate fell against the Vietnamese).
Debt Balance Balance: Asset value is still in place, mortgage or money is in the form of a fund, a bet.
3. The method of accounting for some key economic transactions
a) Use cash, or bank deposits to sign a bet, sign the fund, write:
Owe TK 244-Hold, mortgage, sign,
There are TK 111, 112.
b) The case using fixed assets to hold, write:
Owe TK 244-Hold, mortgage, sign, bet (value left)
Owe TK 214-A fixed asset wear (depreciation value)
There are TK 211, 213 (price points).
The case with the license (property certificate, property) is not reflected on this account, but only on the details of the details.
c) When carrying a different asset, the mortgage, write:
Owe TK 244-pawn, mortgage, deposit, wager (details according to each paragraph)
There are TK 152, 155, 156, ...
d) When receiving the holding property or the fund deposit, the bet:
-Get back the money deposit, the bet, write:
Debts of TK 111, 112
There's TK 244-pawn, mortgage, deposit, gambling.
-Receivable asset fixed, mortgage, write:
Debt of TK 211, 213.
There are TK 244-pawn, mortgage, deposit, bet (value left)
There are TK 214-A fixed asset trail (depreciation value).
-When the other property takes the hold, the mortgage says:
Debts of TK 152, 155, 156, ...
There are TK 244-pawn, mortgage, deposit, wager (details of each paragraph).
The case of the business does not make the right commitment, being fined a violation of the contract except for the fund's deposit, the bet, it says:
Debt TK 811-Other expenses (excluded)
There's TK 244-pawn, mortgage, deposit, gambling.
e) The case using a wager, sign payment fund for the seller, says:
Debt TK 331-Must pay the seller
There's TK 244-pawn, mortgage, deposit, gambling.
g) When planning a financial report, if the wagers, the right to receive the right to return are of foreign origin, the accounting must evaluate according to the actual transaction rate at the time of the Financial Reporting:
-If the foreign exchange rate is up compared to the dollar rate of Vietnam, write:
Owe TK 244-Hold, mortgage, sign,
There are TK 413-Exchange Rate Deviation (4131).
-If the foreign exchange rate falls compared to the dollar rate of Vietnam, write:
Owe TK 413-Exchange Rate (4131)
There's TK 244-pawn, mortgage, deposit, gambling.
What? 50: The principle of accounting for debts must be paid
1. The debt must be paid to follow the details under the expected return, the subject must pay, the yuan must pay and the other factors according to the management needs of the business.
2. The classification of payers is payable to the seller, which must be paid internally, which must be paid in accordance with the principle:
a) Must pay the seller of the receivable payment that arise from the transaction for purchases of goods, services, assets and sellers (as independent units with the buyer, including the payout between the parent company and the subsidiary, the joint venture company, contact company). All the way This payback includes both payback when importing through the trustee (in the mandate import transaction);
b) The internal need must be paid between the upper-level unit and the subordinated subordinate unit without the legal status of the appendage factor;
c) The other must be paid with non-commercial payback, which is not related to the purchase, sale, delivery of service goods:
-The payments are related to the financial cost, such as: the payout of interest, dividends and returns to pay, the cost of financial investment must pay;
-The payments must be paid by the third party; the funds on the commission receive the recipient of the parties involved for the specified payment in the import of import export trust;
-The payout is not commercially available, such as having to pay off the property, pay for fines, restitution, property charges pending, payable on the BHXH, BHYT, BHTN, KPCE ...
3. When the Financial Reporting, the remaining term base accounting of the payout must be paid to be classified as long or short term.
4. When there is evidence that a possible loss is likely to occur, the accounting must immediately record a payout of the principle of caution.
5. The accountant must determine the required payout of the currency of foreign currency (which is to be detailed in the Account 413-Deviation Rate) to reassess the end of the period when the Financial Reporting.
What? 51. Account 331-Must pay the seller
1. Accounting Principles
a) This account is used to reflect the payment of the payment of the debt of the business to the seller, the goods, the service provider, the seller of TSCE, the BĐT, the financial investments according to the agreed economic contract. This account is also used to reflect the payment situation on the debt payable to the main building bidder, side. Do not reflect on this account of the paid business immediately.
b) The debt must be paid to the seller, the supplier, the builder contractor needs to be treated in detail for each object to pay. In the details that each object has to pay, this account reflects the amount previously applied to the seller, the supplier, the construction contractor but has not received the product, the goods, the service, the building volume that completes the table.
c) The business must keep track of the details of the debt payable to the seller in each of the currency. For foreign currency payable, the principle follows the principle:
-When the debt is delivered to the seller (with the 331 accounts) in foreign currency, the accounting must be made to the Vietnamese by the actual trading rate at the time of the birth (which is the sales rate of the commercial bank where there is a regular transaction). Prior to the advance of the contractor or the seller, when eligible for property or cost, there is a 331 account that applies the actual value of the actual account to the previous amount.
-When payment payment must be paid to the seller (on the side of a $331 account) in foreign currency, the accounting must be made to the Vietnamese according to the actual actual record rate for each creditor (the creditor ' s case has many transactions, the target actual rate is received). identify on the basis of a military per capita basis of the transactions of that creditholder). In the case of a pre-payment delivery to a contractor or a seller, the 331 account debt applies to the actual transaction rate (which is the selling rate of the bank where there is often a transaction) at the time of the advance;
-The business has to reevaluate the payout to the seller of foreign origin at all times the time of the Financial Reporting under the rule of law. The actual transaction rate when reassessment of the return payer to the seller is the currency sales rate of the commercial bank where the business is regularly traded at the time of the Financial Reporting. Units in the corporation are adopted at a rate of a rate run by the parent company (which must guarantee the actual transaction rate) to re-evaluate the payout payable to the seller with foreign origin that arise from the transactions within the corporation's internal trade.
d) The delegated import party notes on this account the amount payable to the seller in terms of the import of the property as a result of the sale of the common seller.
Items, goods, services received, imported, but by the end of the month, use of a valid price for a record and must be adjusted to the actual price when receiving the invoice or the official price announcement of the seller.
e) When the mathematical accounting of these amounts, the accounting must be explicitly calculated, which is well known by the payment of the payment discount, the trade discount, the sale price of the seller, the supplier if not reflected in the purchase invoice.
2. The texture and reflection content of the 331 account-Must pay the seller
Debt:
-The amount paid to the dealer, the goods, the service provider, the construction contractor;
-The previous amount for the seller, the supplier, the construction contractor but has not received the supplies, goods, services, volume of building products completed to the table;
-The amount of the seller approx the price of goods or services delivered by contract;
-payment of payment and trade discounts approved by the seller for the business to fall minus the debt payable to the seller;
-The value of supplies, lack of goods, poor qualities when it is checked and returned to the seller.
-reevaluate the payout payable to the seller by foreign currency (the case of the foreign exchange rate compared to the Vietnam Co).
There Are:
-The amount must be paid to the dealer, the goods, the service provider and the construction contractor;
-Adjust the difference between a minimum price of less than the actual price of the number of supplies, goods, received services, when invoicing or official price announcements;
-re-evaluate the payout to the seller by foreign currency (the case of the foreign exchange rate increased against the Vietnamese).
Available balance: The money is paid to the seller, the supplier, the construction contractor.
This account may have a balance of debt. The balance of the debt on the debt (if any) reflects the amount previously given to the seller or the amount paid more than the amount must be paid to the seller according to the details of each particular object. When the Balance Sheet is set up, it must take the details of each object reflected in this account to write 2 on the "Property" and the "Source" side.
3. The method of accounting for some key economic transactions
3.1. Purchasing supplies, goods that have not yet paid the seller back to the warehouse in case of the inventory of inventory according to regular prescribation methods or when purchasing TSCE:
a) In domestic purchase, write:
-If the input GTGT tax is deductible, write:
Debt of TK 152, 153, 156, 157, 211, 213 (price untaxed GTGT)
Debt TK 133-The GTGT Tax is deducted (1331)
There are TK 331-Pay for the seller (total payment price).
-The first GTGT tax case is not deductible, the value of supplies, goods, TSCE includes the GTGT tax (total payment price).
b) The case of import, write:
-Reflecting the value of imports including TTB tax, XK tax, BVMT tax (if available), write:
Debt of TK 152, 153, 156, 157, 211, 213
There's TK 331-payable to the seller.
There are TK 3332-TTB Tax (if available)
There are TK 3333-Import Tax (import tax details, if any)
TK 33381-Environmental Protection Tax.
-If the input GTGT tax is deductible, write:
Debt TK 133-The GTGT Tax is deducted (1331)
There is TK 3331-The GGTGT Tax must submit (33312).
3.2. Purchasing supplies, goods that have not yet paid the seller back to the warehouse in the case of the inventory of the inventory according to the periodic inventory method:
a.
-If the input GTGT tax is deductible, write:
Debt TK 611-Purchasing (price without a GTGT tax)
Debt TK 133-The GTGT Tax is deducted
There are TK 331-Pay for the seller (total payment price).
-The input GTGT tax case is not deductible then the value of supplies, goods including the GTGT tax (total payment price)
b. The case of import, write:
-Reflecting the value of imports including TTB tax, XK tax, BVMT tax (if available), write:
Debt TK 611-Purchasing.
There's TK 331-payable to the seller.
There are TK 3332-TTB Tax (if available)
There are TK 3333-Import Tax (import tax details, if any)
TK 33381-Environmental Protection Tax.
-If the input GTGT tax is deductible, write:
Debt TK 133-The GTGT Tax is deducted (1331)
There is TK 3331-The GGTGT Tax must submit (33312).
3.3. The unit case has a XDCB investment in the method of bidding, when the construction volume completes the table of the construction contractor, the contract for the contract and the construction volume, and the construction volume of the building volume.
-If the input GTGT tax is deductible, write:
PK 241-XDCB debunking (price without a GTGT tax)
Debt TK 133-The GTGT Tax is deducted
There are TK 331-Pay for the seller (total payment price).
-The input GTGT tax case is not deductible then the XDCB investment value includes the GTGT tax (total payment price).
3.4. When the pre-payment or payment of money must pay the seller of supplies, goods, service providers, construction contractors, record:
Debt TK 331-Must pay the seller
There are TK 111, 112, 341, ...
-The case must pay for the contractor with the foreign currency, accounting to make a change to the Vietnamese at the actual exchange rate at the time of the birth (which is the sale rate of the commercial bank where there is regularly trading).
-The case has pre-paid for the contractor in foreign currency, accounting for the accounting of XDCB investment value corresponding to the amount of pre-applicant by the actual transaction rate at the time of the advance. The value of XDCB investment must be paid (after having subtracted the previous amount) being recorded according to the actual transaction rate at the time of the birth.
Debt TK 331-Must pay the seller (actual transaction rate)
Debt TK 635-Financial costs (if the actual transaction rate is lower than the accounting rate of TK money)
There are TK 111, 112, ... (bookkeeping rate)
There are TK 515-Financial operating revenue (if the actual transaction rate is higher than the accounting rate of TK money).
3.5. When the resale of the money is reimbursable by the seller amount to the previous application for failing to provide goods, services, records:
Debts of TK 111, 112, ...
There's TK 331-payable to the seller.
3.6. Receive offers (the cost of transporting goods, electricity, water, telephone, audits, consulting, advertising, other services) of the seller:
-If the input GTGT tax is deductible, write:
Debt TK 156-Goods (1562)
Debt TK 241-XDCB left
Debt TK 242-Cost paid
Debt TK 623, 627, 641, 642, 635, 811
Debt TK 133-The GTGT Tax is deducted (1331) (if available)
There are TK 331-Pay for the seller (total payment price).
-The input GTGT tax case is not deductible then the service value includes the GTGT tax (total payment price).
3.7. Payment of the purchase payment, the business goods are entitled to pay before the deadline must be paid and the deduction to the debt payable to the seller, the provider, says:
Debt TK 331-Must pay the seller
There are TK 515-Financial Operations Revenue.
3.8. In the case of supplies, goods purchased must be returned or resold by the seller due to the absence of the right, the qualities that are charged with the debt must be paid to the seller, writing:
Debt TK 331-Must pay the seller
There are TK 133-GTGT Taxes deducted (1331) (if available)
There are TK 152, 153, 156, 611, ...
3.9. The case of debts must be paid to the seller who does not seek creditless or undemanding creditors and is processed to record the other income of the business, writing:
Debt TK 331-Must pay the seller
There are TK 711-Other income.
3.10. For the main contractor, when determining the value of the build volume to pay for the subcontractor in accordance with the signed economic contract, the base on the invoice, the work price vote, the receipt of the completed construction volume volume and the subcontracting contract, said:
Debt TK 632-Cost of goods sold (no GGTGT tax)
Debt TK 133-The GTGT Tax is deducted (1331)
There are TK 331-Pay for the seller (the total amount must be paid to the subcontractor including the input GTGT tax).
3.11. The business case received sales of dealers, sold on the right price, rose in commission.
-When the sale of the dealer, the business actively monitors and records information about the sales of dealers in the Financial Reporting intelligence section.
-When you sell a dealer, write:
Debts of TK 111, 112, 131, ... (total payment price)
There are TK 331-Must pay for the seller (dealer price + tax).
At the same time the business track and record information about the sale of dealers has been sold in the Financial Reporting intelligence section.
-When you identify the agent rose, count on the rose sales of the dealer sales, write:
Debt TK 331-Must pay the seller
There are TK 511-Sales and service sales.
There are TK 3331-GTGT tax must submit (if any).
-When you pay for the dealer's delivery, write:
Debt TK 331-Must be paid to the seller (the sale price (-) agent rose)
There are TK 111, 112, ...
3.12. Accounting must be paid to the seller at the import operator unit:
-When paid in advance of a purchase of the purchase by the import trust contract for the unit to receive an import of the LC ...
Debt TK 331-Must pay the seller (details for each of the delegated units)
There are TK 111, 112, ...
-When receiving an import mandate issued by the recipient of the transaction trust, the accounting is done as for the usual imports.
-When paying for the unit to receive the import mandate on the number of imported goods and the direct related expenses to the imported goods, the base of the evidence is related, says:
Debt TK 331-Must pay the seller (details for each of the delegated units)
There are TK 111, 112, ...
-The import mandate fee must pay the mandate to be charged into the value of the imported goods, the base of the relevant evidence, write:
Debt of the TK 151, 152, 156, 211, ...
Debt TK 133-The GTGT Tax is deducted
There are TK 331-Pay for the seller (detailed each unit of the mandate).
-The payment of the tax obligation on the import of goods made under the regulation of TK 333-Taxes and the receivship of the State.
-The trust unit does not use this account to reflect the delegated payment business that reflects on TK 138 and 338.
3.13. When the Financial Reporting, the balance of debt payable to the seller by foreign currency is assessed according to the actual transaction rate at the time of the Financial Report:
-If the foreign exchange rate drops against the Vietnamese, says:
Debt TK 331-Must pay the seller
There are TK 413-Exchange Rate Deviation (4131).
-If the foreign exchange rate is up against the Vietnamese, says:
Owe TK 413-Exchange Rate (4131)
There's TK 331-payable to the seller.
What? 52. Account 333-Tax and State Accounts
1. Accounting Principles
a) This account is used to reflect the relationship between the business with the State in terms of taxes, fees, fees, and other bills to submit, submitted, and submitted to the State Budget in the annual accounting period.
b) Business owners, identify and prescribe the amount of taxes, fees, fees, and expenses submitted to the State by law; Timely reflection of the tax number accounting must submit, submitted, deducted, completed ...
c. indirect taxes such as the GTGT tax (including a deduction or direct method), special consumption tax, export taxes, environmental protection taxes, and other indirect taxes on the nature are third-party income. Therefore, indirect taxes are excluded from the number of gross sales figures on the Financial Reporting or other reports.
The business may choose to record revenue and the number of indirect taxes must be submitted on the accounting book by one of the two methods:
-Separate and record the tax of the indirect taxes required (including the GTGT tax required by direct method) at the time of the revenue recording. According to this method, the record revenue on the accounting book does not include the amount of the indirect tax required to submit, consistent with the amount of gross revenue on the Financial Reporting and the correct reflection of the transaction.
-Record the number of indirect taxes filed by recording the number of records that have been recorded on the accounting books. According to this method, the new format that reduced revenues to the number of indirect taxes must submit, the amount of data on the accounting book has a difference from gross revenue on the Financial Reporting.
In any case, only "Sales sales, provision of services" and the "Revenue Deduction" Of The Results Report of the results report did not include the tax breaks required to submit.
d) For the given taxes, which are reduced, the accounting must be able to distinguish the amount of the tax completed, which is reduced as the tax paid in the purchase or must submit in the sale and execute in principle:
-For the amount of taxes filed in the acquisition to be reimbursable (for example in the transfer-to-re-export transaction, TTB taxes, NK tax, BVMT tax has been reimbursable upon re-export ...), the accounting writeout of the value of buying or reducing the cost of goods sold, reducing other costs. According to each particular case. The GGTGT tax alone is completed to reduce the number of GTGT tax deductible;
-For the amount of taxes filed in the import but the imports are not in the possession of the unit, when the re-entry is completed, the accounting of the reduction in the receivship receivship (e.g. the imported tax of the household goods is reimbursable upon re-export ...);
-For the tax number must submit when selling goods, provide services but then be reduced, be completed, accounting for other income (e.g. export tax refund, TTB tax reduction, GTGT, BVMT must submit when selling goods, offering services).
Obligation to NSNN in export-import proxy transaction:
-In the import-export commission transaction (or similar transactions), the obligation to NSNN is determined to be of the delegated transaction.
-A trustee is identified as a service provider for the delegated party in the preparation of records, prescriptions, payments with NSNN (the taxpayer to the delegated party).
-TK 333 is used only at the delegated transaction, not used at the recipient of the trust. The delegate to the central role only reflects the tax number that must submit to the NSNN as the cost, return to TK 3388 and reflects the right to receive the amount of money spent, returning the trust to the delegated party on TK 138. The base to reflect the situation performs obligations with the NSNN of the delegated transaction as follows:
+ When receiving a notice of the tax number must submit, the recipient of the transaction trust to the delegated bank of the entire file, document, the agency's notice of the authority on the tax number must be filed as a base for which the tax number must submit to TK 333.
+ The evidence from filing money into the NSNNs of the trustees, the delegated party reflects a reduction in the number of NSNN.
e) The accounting must open up the details of the individual tax, fees, fees, and expenses, submitted and submitted.
2. The texture and reflection content of the 333-Tax account and state receivship
Debt:
-The number of GTGT taxes was deducted in the period;
-The tax number, fees, fees and expenses filed, filed in the State Budget;
-The tax number is reduced unless the tax amount must be filed;
-The sales of the GTGT goods sold, the price went down.
There Are:
-The output GTGT tax and the number of imported GTGT taxes must be filed;
-Tax numbers, fees, fees and other items must submit to the State Budget.
Available balance:
Taxes, fees, fees, and other loans must be filed into the State Budget.
In a separate case, TK 333 may have a balance of debt. The balance of debt (if any) of TK 333 reflects the tax number and the funds that have paid greater than the tax number and the payments to the State, or may reflect the tax amount that has been submitted for free, decreased or for the withdrawal but has not yet carried out the withdrawal.
Account 333-Taxes and Accounts receivable, 9 accounts grade 2:
-Account 3331-The value added tax must submit: Reflecting the output of the GTGT tax, the GTGT tax number must submit, the GTGT tax number has been deducted, the number of GGTGT taxes has submitted and has to submit to the State Budget.
The account 3331 has two high-level accounts:
+ Account 33311-Value added tax output: To reflect the output of the GGTGT tax, the number of the input GTGT tax has deducted, the number of the sales of the sale of the sale is paid back, the price of the sale, the number of GGTGT taxes to be submitted, has submitted, the product of the product, the goods, the consumption service during the period.
+ Account 33312-Import goods GTGT Tax: Used to reflect the GTGT tax number of imported goods that must be submitted, submitted, also must submit to the State Budget.
-Account 3332-Special consumption tax: Reflecting the special consumption tax must submit, submitted and also submitted to the State Budget.
-Account 3333-Income tax, import: Reflecting the export tax, the import tax must submit, submitted and also must submit to the State Budget.
-Accounts 3334-Business income tax: Reflecting the amount of corporate income tax must submit, have submitted and also have to submit to the State Budget.
-Account 3335-Personal income tax: Reflecting the amount of personal income tax must submit, submitted and also must submit to the State Budget.
-Account 3336-Resource Tax: Reflecting the amount of resources required to submit, submitted and submitted to the State Budget.
-Accounts 3337-House taxes, land rent: Reflecting the amount of land tax, land rent must submit, submitted and also submitted to the State Budget.
-Account 3338-Tax protection tax and other taxes: Reflecting the number to be submitted, submitted and also submitted to the environmental protection tax and other taxes, such as: Taxation, tax on behalf of organizations, foreign individuals with business activities in Vietnam ...
+ TK 33381: Environmental Protection Tax: Reflecting the number of taxes that protect the environment must be submitted, delivered, and delivered;
+ TK 33382: Other taxes: Reflecting the number you must submit, you have to submit other taxes. The business is actively opened of TK level 4 in detail for each tax type in accordance with management requirements.
-Account 3339-Charge, fee, and other charges: Reflecting the number to be submitted, submitted and also submitted to the charges, the fee, the other submitted to the State in addition to the accounts logged in accounts from 3331 to 3338. This account also reflects the subsidies provided for the business (if available) as subsidies, subsidies.
3. The method of accounting for some key economic transactions
3.1. GTGT tax must submit (3331)
3.1.1. GTGT output tax accounting (TK 33311)
a) The first GTGT tax accounting must submit to the deduction method:
When invoking a single GTGT by deductible and business paying the GTGT tax in accordance with the deduction, accounting reflects the revenue, income in the sales price without a GTGT tax, the GTGT tax must submit separately at the time of single export, write:
Debt of TK 111, 112, 131 (total payment price)
There are TK 511, 515, 711.
There are TK 3331-GTGT tax must submit (33311).
b) The output of the GTGT tax must submit to the direct method
The accountant is selected one of the following two methods:
-Method 1: Separate from the number of tax GTGT must submit when invoking the invoice, performing as a above point;
-Method 2: Recognition of revenue including a GTGT tax must submit to a direct, periodic method when determining the number of GGTGT tax must submit a revenue reduction in revenue, corresponding income:
Debt of TK 511, 515, 711
There are TK 3331-GTGT tax must submit (33311).
c) When filing a GTGT tax on the State Budget, write:
Debt TK 3331-GGT Tax must submit
There are TK 111, 112.
3.1.2. GTGT tax accounting of imported goods (TK 33312)
a) When importing supplies, goods, TSCE accounting reflects the amount of import taxes that must submit, the total amount must pay and the value of supplies, goods, TSCE imports (which has not included the imported goods GTGT tax), says:
Debts of TK 152, 153, 156, 211, 611, ...
There are TK 333-Taxes and State Accounts receivable (3333)
There are TK 111, 112, 331, ...
b) Reflusing the value of the GTGT tax must submit to the import row:
-The import of the imported GTGT tax must submit the deduction, write:
Debt TK 133-The GTGT Tax is deducted
There is TK 3331-The GGTGT Tax must submit (33312).
-The import of the imported GGTGT tax must not be deducted from the property value, goods, TSCE imports, records:
Debts of TK 152, 153, 156, 211, 611, ...
There is TK 3331-The GGTGT Tax must submit (33312).
c) When practicing the GTGT tax of the imported goods into the State Budget, write:
Debt TK 3331-The GGTGT Tax must submit (33312)
There are TK 111, 112, ...
d) The case of import of trust (applicable at the delegated side of the trust)
-When receiving a notice of the obligation to file a GTGT tax on imports from the trustee, the delegate of the trust records the number of imported goods GGTGT must submit the deduction, write:
Debt TK 133-The GTGT Tax is deducted
There is TK 3331-The GGTGT Tax must submit (33312).
-When receiving a tax filing to the NSNN of the trustee, the delegate reflects the obligation to reduce obligations to NSNN on the import of the imported GTGT tax, writing:
Debt TK 3331-The GGTGT Tax must submit (33312)
There are TK 111, 112 (if paid right away to the trustee)
There are TK 3388-Other pay (if not paid for tax)
GTGT imports for trustee
There are TK 138-The other must be obtained (writable amount of money submitted to the trustee to file a shipment of GTGT goods)
-The trustees do not reflect the number of imported goods GTGT taxes that must submit as the delegated party that only records the amount of money that has paid the tax on the trust, writing:
Debt TK 138-Must be obtained (to record the paid amount)
Debt TK 3388-Must pay another (minus the amount received by the delegated party)
There are TK 111, 112.
3.1.3. GTGT tax accounting deducted
-periodically, accounting, determine the number of GTGT tax deductible with the first GTGT tax number filed in the period, writing:
Owe TK 3331-GGTGT Tax must submit (33311)
There are TK 133-The GTGT tax is deducted.
-The case at the time of the delivery transaction has not yet determined the shipment of the first GTGT tax, whether the service is deducted or not, accounting for the total number of input GTGT taxes on TK 133. Periodically, when determining the number of GTGT tax is not deductible with the output GTGT tax, the accounting reflects on the relevant cost, writing:
Debt TK 632-Cost of goods sold (the input GTGT tax is not deductible of the sold inventory)
Debt of TK 641, 642 (the input GTGT tax is not deductible of the sales expenses, QLDN costs)
There are TK 133-The GTGT tax is deducted.
3.1.4. The GTGT tax accounting must be reduced
The business case that was reduced to the number of GTGT taxes must submit, the accounting noted the number of GTGT taxes was reduced to another income, writing:
Owe TK 33311-The GGTGT Tax must submit (if subtracted to the tax number must submit)
Debt of TK 111, 112-If the number is reduced is received by money
There are TK 711-Other income.
3.1.5. The input GTGT tax accounting is completed
The business case is given the GGTGT tax refund by tax input tax than the output tax, says:
Debts of TK 111, 112
There are TK 133-The GTGT tax is deducted.
3.2. Special consumption tax (TK 3332)
3.2.1. Accounting Principles
-This account is used for the person with the obligation to pay a special consumption tax in accordance with the rule of law. In the transaction export transaction, this account is used only for the delegated transaction, which does not apply to the trustee's party.
-businesses that sell products, goods that are subject to a special consumption tax note that revenue does not include TTB tax. The case does not separate the amount of special consumption taxes required at the time of the revenue record, which is recorded in revenue including tax, but the term must record revenue for the special consumption tax. In any case, only "Sales and service sales" and the "Revenue Deduction" of the Business Activity results report do not include the TTB tax number having to submit when selling goods, providing services.
-Businesses import or buy goods in goods, TSCE is subject to a special consumption tax that is credited with the amount of tax that must be filed in the price of goods imported. Where the business is importing goods but does not have the right to own goods, such as a third-party re-export transaction, the amount of import tax must not be filed into the value of goods that is recorded as another.
-The TTB tax number accounting is completed, which is reduced to execution by principle:
+ TTB taxes have submitted when importing goods, services, if a refund of the price of goods sold (if export to sell) or a reduction in the value of goods (if the return is due to borrow, borrow ...);
+ TTB taxes have submitted when importing TSCE, if the other cost reduction (if selling TSCE) or reducing the price of TSCE (if export returns);
+ TTB taxes have submitted when importing goods, TSCE but units do not have ownership, when a reduced amount is required.
+ TTB taxes must submit when selling goods, provide services, but then be completed, which is reduced then accounting for other income.
3.2.2. Special tax accounting method
a) Special consumption tax accounting must submit when sales of goods, provision of services:
-The case of separation of special consumption tax must be filed at the time of the delivery of the birth, accounting reflects the sales revenue and provision of services that do not include special consumption tax, says:
Debt of TK 111, 112, 131 (total payment price)
There are TK 511-Sales and service sales.
There are TK 3332-Special consumption tax.
-The case does not separate from the special consumption tax required at the time of the delivery of the birth, accounting reflects the sales revenue and provision of services including special consumption tax. Periodically when determining the number of special consumption taxes must submit, the accounting of recording sales, writing:
Debt TK 511-Sales Revenue and Service Supply
There are TK 3332-Special consumption tax.
b) When importing goods belonging to a particular consumption tax subject, the base accounting in the invoice purchase invoice and the taxpayer's tax return notice, which determines the number of special consumption tax must submit to the imported goods, says:
Debts of TK 152, 156, 211, 611, ...
There are TK 3332-Special consumption tax.
For the input row-rebirth does not fall under the ownership of the unit, for example the transit line is re-exported right at the external depot, when the TTB tax payment of the imports, writing:
Debt TK 138-Must be different
There are TK 3332-Special consumption tax.
c) When paying a special consumption tax in the State Budget, write:
Debt TK 3332-Special consumption tax
There are TK 111, 112.
d) Special consumption tax returns filed in the import:
-TTB taxes submitted in the import, which is completed when reexporting the goods, write:
Debt TK 3332-TTB Tax
There are TK 632-Cost of goods sold (if export to sell)
There are TK 152, 153, 156 (if export returns).
-TTB taxes filed in the import, completed when the TSCE re-export, write:
Debt TK 3332-TTB Tax
There are TK 211-Property fixed assets (if you return the TSCE)
There are TK 811-Other cost (if selling TSCE).
-TTB taxes have been filed in import but goods are not in the possession of the unit, which is completed when re-export, write:
Debt TK 3332-TTB Tax
There's TK 138.
The TTB tax accounting must submit when sales of goods, TSCE, provide services but are then reduced, completed: When receiving notice of the competent organ in terms of the tax number in the sale is reduced, completed, write:
Debt TK 3332-TTB Tax
There are TK 711-Other income.
e) School of product, commodity, tax tolerance services specifically for internal consumption, for, vote, gift, promotion, non-collecting advertising, writing:
Debt TK 641, 642
There are TK 154, 155.
There are TK 3332-TTB Taxation.
g) The case of import of trust (applicable at the delegated party)
-When receiving a notice of obligation to file a TTB tax from the trustee, the delegate of the trust records the number of special consumption taxes required to submit, write:
Debts of TK 152, 156, 211, 611, ...
There are TK 3332-Special consumption tax.
-When receiving a tax certificate to the NSNN of the trustee, the delegate reflects the obligation to reduce obligations with NSNN on special consumption tax, writing:
Debt TK 3332-Special consumption tax
There are TK 111, 112 (if paid right away to the trustee)
There are TK 3388-Other pay (if not paid for tax)
TTB for a trustee.
There are TK 138-The other must be obtained (credited with the amount of money submitted to the trustee to file the TTB tax).
-The trustees do not reflect the special consumption tax number that must submit as the delegated party that only records the amount of money that has paid the tax on the trust, writing:
Debt TK 138-Must be obtained (to record the paid amount)
Debt TK 3388-Must pay another (minus the amount received by the delegated party)
There are TK 111, 112.
3.3. Export Tax (TK 3333)
3.3.1. Accounting Principles
-This account is used for the person in the obligation to pay an export tax in accordance with the rule of law. In the transaction export transaction, this account is used only for the delegated side of the trust, which does not apply to the trustee's party.
-The export tax is an indirect tax, not in the corporate revenue structure. When exporting goods, accounting must separate the export tax separately from sales revenue, providing services. Where the export tax rate must be filed at the time of the revenue record, it is reported that the revenue includes a tax, but the term must record revenue for the amount of export taxes that must be filed. In any case, only "Sales and Supply Revenue" and the "Revenue Deduction" Of The Business Operating Results Report did not include the export tax amount required to export goods, services.
-The export tax must submit when exports but then be completed, which is reduced then accounting for other income.
3.3.2. Accounting Method
a) The export tax accounting must submit when selling goods, provide services:
-The case of separation of the export tax must submit at the time of the delivery of the birth, accounting reflects the sales revenue and provide services that do not include export taxes, says:
Debt of TK 111, 112, 131 (total payment price)
There are TK 511-Sales and service sales.
There are TK 3333-Import Tax (XK tax details).
-The case does not separate the export tax required at the time of the delivery of the birth, accounting reflects the sales revenue and provision of services including export tax. Periodically when determining the number of export taxes must submit, the accounting of recording sales, writing:
Debt TK 511-Sales Revenue and Service Supply
There are TK 3333-Import Tax (XK tax details).
b) When applying the export tax money to the NSNN, write:
Debt TK 3333-Income tax, import (export tax details)
There are TK 111, 112, ...
c) The export tax is completed or reduced (if any), write:
Debt of TK 111, 112, 3333
There are TK 711-Other income.
d) The case of the mandate export (applicable at the delegated party)
- When selling goods, export taxable services, accounting reflects the sales revenue and provision of services and the amount of export tax must submit as the usual export case stipulated at this point.
-When receiving a tax certificate to the NSNN of the trustee, the delegate reflects the obligation to reduce obligations with NSNN on export taxes, writing:
Debt TK 3333-Income tax, import (export tax details)
There are TK 111, 112 (if paid right away to the trustee)
There are TK 3388-The other must be paid (if not payment for export tax returns for the trustee)
There are TK 138-The other must be obtained (the amount of money submitted to the trustee for the export tax).
-The trustees do not reflect the amount of export taxes that must submit as the delegated party that only records the amount of money paid by the transaction of the trust, writing:
Debt TK 138-Must be obtained (to record the paid amount)
Debt TK 3388-Must pay another (minus the amount received by the delegated party)
There are TK 111, 112.
3.4. Import tax (TK 3333)
3.4.1. Accounting Principles
-This account is used for the person in the obligation to file an import tax on the rule of law. In the transaction import transaction, this account is used only for the delegated transaction, which does not apply to the trustee's party.
-Businesses import goods, TSCE is noted that the number of imported taxes must be filed in the price of goods purchased. Where the business is importing goods but does not have the right to own goods, such as a third-party re-export transaction, the amount of import tax must not be filed into the value of goods that is recorded as another.
-The import tax number accounting is completed, which is reduced to execution by principle:
+ The import tax has filed when importing goods, services, if a refund of the price of goods sold (if the export to sell) or a reduction in the value of goods (if the export returns due to borrowing, borrowing ...);
+ The import tax has filed when importing the TSCE, if given the other cost reduction (if the TSCE sale) or TSCE (if export returns);
+ The import tax has filed when importing goods, TSCE but the unit does not have the right to own, when the refund is another receivship (e.g., the row of entry-reexporting to machinization, processing etc.) is when a reduced amount is required.
3.4.2. Import Tax Accounting Method
a) When importing supplies, goods, TSCE, accounting reflects the number of imported taxes that must submit, the total amount must be paid, or have paid the seller and the value of supplies, goods, TSCE imports (price of import tax), records:
Debts of TK 152, 156, 211, 611, ... (price of import tax)
There are TK 3333-Income Tax, Import (import tax details)
There are TK 111, 112, 331, ...
For the row of entry-re-export not under the ownership of the unit, for example the transit line is re-exported right at the external warehouse, when filing an import tax, write:
Debt TK 138-Must be different
There are TK 3333-Income Tax, Import (import tax details).
b) When applying the import tax to the State Budget, write:
Debt TK 3333-Income tax, import (import tax details)
There are TK 111, 112, ...
c) The import tax refund accounting has been filed in the import
-The import tax filed in the import, which is completed when reexporting the goods, says:
Debt TK 3333-Income tax, import (import tax details)
There are TK 632-Cost of goods sold (if export to sell)
There are TK 152, 153, 156-Goods (if export returns).
-The import tax filed in the import, which was completed when the TSCE re-export, says:
Debt TK 3333-Income tax, import (import tax details)
There are TK 211-Property fixed assets (if you return the TSCE)
There are TK 811-Other cost (if selling TSCE).
-The import tax has filed in the import but the goods are not in the possession of the unit, which is completed when reexporting (e.g. import tax has filed when importing the household service, processed), says:
Debt TK 3333-Income tax, import (import tax details)
There's TK 138.
-When you get the money from NSNN, write:
Owe TK 112-Money to the Bank
There are TK 3333-Income Tax, Import (import tax details).
d) The case of import of trust (applicable at the delegated side of the trust)
-When receiving a notice of the obligation to pay the import tax from the trustee, the delegate of the trust records the number of imported taxes that must submit, write:
Debts of TK 152, 156, 211, 611, ... (price of import tax)
There are TK 3333-Income Tax, Import (import tax details).
-When receiving a tax certificate to the NSNN of the trustee, the delegate reflects the obligation to reduce obligations with NSNN on the import tax, write:
Debt TK 3333-Income tax, import (import tax details)
There are TK 111, 112 (if paid right away to the trustee)
There are TK 3388-The other must be paid (if not payment on the import tax for the trustee)
There are TK 138-The other must be obtained (the amount of money submitted to the trustee to pay the import tax).
-The trustees do not reflect the amount of import taxes that must submit as the delegated party that only records the amount of money paid by the transaction of the trust, writing:
Debt TK 138-Must be obtained (to record the paid amount)
Debt TK 3388-Must pay another (minus the amount received by the delegated party)
There are TK 111, 112.
3.5. Corporate income tax (TK 3334)
a) The corporate income tax base must submit to the Quarterly Quarterly State Budget, writing:
Debt TK 821-Corporate income tax expense (8211)
There are TK 3334-Business income tax.
b) When paying a business income tax in NSNN, write:
Debt TK 3334-Business income tax
There are TK 111, 112.
c) At the end of the year, when determining the number of corporate income tax must submit to the fiscal year:
-If the actual business income tax rate must submit less than the quarterly temporary corporate income tax in the year, the number of odds, says:
Debt TK 3334-Business income tax
There are TK 821-Business income tax expense (8211).
-If the actual business income tax rate must pay greater than the quarterly temporary corporate income tax in the year, the number of arbiters must be missing, says:
Debt TK 821-Corporate income tax expense (8211)
There are TK 3334-Business income tax.
3.6. Personal income tax (TK 3335)
When determining the amount of personal income tax must submit deductions at the source on the taxable income of the worker and other workers, write:
I owe it to TK 334.
There are TK 333-Taxes and State Accounts receivable (3335).
-When paying income for external individuals, the business must determine the amount of personal income tax that must be filed on an unregularly taxable income by each time of income, writing:
+ Cases of paid pay, outsourcing services ... immediately to external individuals, write:
Debt of TK 623, 627, 641, 642, 635 (total payment); or
Debt TK 161-The career cost (total amount of payment); or
Debt TK 353-The reward fund, welfare (total payment must be paid) (3531)
There are TK 333-Taxes and State Accounts receivable (3335) (personal income tax number must deduct)
There are TK 111, 112.
+ When the pay of the debt must be paid to external individuals with income, write:
Debt TK 331-Must pay the seller (the total amount must be paid)
There are TK 333-Taxes and State Accounts receivable (personal income tax number must deduct)
There are TK 111, 112.
-When paying a personal income tax on the State Budget instead of income, write:
Debt TK 333-Taxes and State Accounts receivable (3335)
There are TK 111, 112, ...
3.7. Resource tax (TK 3336)
-Determine the amount of resources that must be filed into the general production cost, write:
Debt TK 627-General Production Cost (6278)
There is TK 3336-The resource tax.
- When you pay a resource tax on the State Budget, write:
Debt TK 3336-Property Tax
There are TK 111, 112, ...
3.8. Land tax, land rent (TK 3337)
- Determining the land tax number, land rent must be filed into the cost of enterprise management, writing:
Debt TK 642-Business Management Cost (6425)
There's TK 3337-House tax, land rent.
- When paying the state tax money, land rent on the State Budget, says:
Debt TK 3337-House tax, land rent
There are TK 111, 112, ...
3.9. Environmental Protection Tax
3.9.1 Principles of Accounting:
-This account uses the taxpayer to protect the environment according to the rule of law. In the transaction import transaction, this account is used only for the delegated transaction, which does not apply to the trustee's party.
-businesses that sell products, taxable goods that protect the revenues do not include the tax protection tax amount to submit. Where the tax number must be delivered at the time of birth is recorded revenue including the environmental protection tax, but the term must record revenue for the amount of tax protection required to submit.
-Businesses importing or buying in the local goods tax area that are subject to the environmental protection tax are required to submit to the price of goods imported.
-The BVMT tax number accounting is completed, which is reduced to execution by principle:
+ BVMT tax has submitted when importing goods, services, if a refund of the price of goods sold (if export to sell) or a reduction in the value of goods (if the return is due to borrow, borrow ...);
+ The BVMT tax has filed when importing TSCE, if the other cost reduction is completed (if the TSCE sale) or TSCE (if re-export).
+ BVMT tax has submitted when importing goods, TSCE but the unit has no right to own, when the refund is completed.
+ BVMT tax must submit when selling goods, provide services but then completed, which is reduced then accounting for other income.
3.9.2. Environmental protection tax accounting method
a) When selling goods, providing services belonging to the tax-tolerant subject of the environment simultaneously subject to a GTGT tax, accounting reflects sales revenue and provision of services that do not include an environmental protection tax and no GTGT tax, says:
Debt of TK 111, 112, 131 (total payment price)
There are TK 511-Sales and service delivery sales (prices selling no environmental protection tax and GTGT tax)
Have TK 3331-GTGT Tax must submit (33311)
TK 33381-Environmental Protection Tax.
Where the tax number must be filed at the time of the transaction arise, the revenue is noted to include the tax but periodically when determining the number of taxes must be filed, which must be required to write down the revenue:
Debt TK 511-Sales Revenue and Service Supply
There are TK 333-Taxes and payers (details of each tax).
b) When importing goods belonging to the subject of the environmental protection tax, the base accounting for the purchase order imports and the payment of the tax on the environmental protection tax must be filed, which determines the amount of tax protection required by the import of the imported goods, says:
Debts of TK 152, 156, 211, 611, ...
TK 33381-Environmental Protection Tax.
-The case of product, commodity, tax-taxing services that protect the environment for internal consumption, for, votes, donations, promotions, uncollected advertising, writing:
Debt TK 641, 642
There are TK 152, 154, 155
TK 33381-Environmental Protection Tax.
c) The business case is that the recipient of the import mandate must pay a tax protection tax on the import of the import trust, when determining the amount of the environmental protection tax must submit, write:
Debt TK 138-Must be different
TK 33381-Environmental Protection Tax.
-When paying the environmental protection tax on the State Budget, write:
Debt TK 33381-Environmental Protection Tax
There are TK 111, 112, ...
d) The environmental protection tax refund filed in imported stitches.
-The BVMT tax has submitted in the import, which is completed when reexporting the goods, says:
Debt TK 33381-Environmental Protection Tax
There are TK 632-Cost of goods sold (if export to sell)
There are TK 152, 153, 156 (if export returns).
-TTB taxes filed in the import, completed when the TSCE re-export, write:
Debt TK 33381-Environmental Protection Tax
There are TK 211-Property fixed assets (if you return the TSCE)
There are TK 811-Other cost (if selling TSCE).
-The BVMT tax has submitted in the import but goods are not in the possession of the unit, which is completed when re-export, write:
Debt TK 33381-Environmental Protection Tax
There's TK 138.
The BVMT tax accounting must submit when sales of goods, TSCE, provide services but are then reduced, completed: When receiving notice of the competent organ in terms of the tax number in the sale is reduced, completed, write:
Debt TK 33381-Environmental Protection Tax
There are TK 711-Other income.
3.10. Other taxes (33382), fees, fees and other receivable (3339)
- When you determine the amount of charges before the property on the property value purchased (when registration of ownership or the right to use), write:
Debt TK 211-Property fixed
There are TK 333-Taxes and State Accounts receivable (3339).
- When you practice other taxes (such as a contractor tax), fees, fees and other items must be filed, write:
Debt TK 333-Taxes and State Accounts receivable (33382, 3339)
There are TK 111, 112.
3.11. Accounting for grants, State ' s subsidies to the business.
- When receiving a decision on the grant, the State's assistant in the case of the business to perform tasks that provide goods, services at the request of the State, the accountant reflects the pension revenue, the subsidized state pension, says:
Debt TK 333-Taxes and State Accounts receivable (3339)
There are TK 511-Sales and service sales (5114).
- When receiving the pension, the State ' s assistant, noted:
Debts of TK 111, 112
There are TK 333-Taxes and State Accounts receivable (3339).
1. Accounting Principles
This account is used to reflect the payback and payment of payments to the worker of the business of wages, wages, bonuses, social insurance, and other payback accounts that belong to the income of the worker.
2. The texture and the reaction content of the account 334-Must pay the worker
Debt:
-The wages, the wages, the payable money, the social insurance, and the other payback paid, which has been paid to the worker;
-The deductions are on the wages, the worker's wages.
There Are: The salaries, public money, salary, social insurance and other payout must be paid for the worker;
Available balance: The salaries, wages, and salaries were paid for the workers.
The account 334 may have a balance on the debt. The balance balance of the account debt 334 is very special-if there is a reflection of the amount paid greater than the amount payable on wages, wages, bonuses and other loans to the worker.
The account of 334 must be detailed in two content: payroll payments and other payments.
Account 334-Pay the worker, two accounts grade two:
-Account 3341-Must pay the employee. : To reflect the payout and the payment of payments to the employees of the business on salaries, payable bonuses, social insurance, and other payback accounts belong to employee income.
-Accounts 3348-Pay for another worker: Reflecting the payout and the situation payment of payments to workers other than the workers of the business of public money, bonuses (if any) have the property of the public money and the other accounts that belong to the income of the worker.
3. The method of accounting for a number of economic cases mainly
a) Charge of the salary, the prescribed allowable subpayments to the worker, write:
Debt TK 241-Basic Basic Construction
Debt of TK 622, 623, 627, 641, 642
There are TK 334-Pay-to-workers (3341, 3348).
b) The reward paid to the employee:
-When you determine the amount of payment paid by the employee from the reward fund, write:
Debt TK 353-Foundation commendation, Welfare (3531)
There are TK 334-Pay-to-workers (3341).
-When the funds pay the reward, write:
Owe TK 334-Pay the worker (3341)
There are TK 111, 112, ...
c) Social insurance money (sick, maternity, accident, etc.) must pay for the worker, writing:
Debt TK 338-Must be paid differently (3383)
There are TK 334-Pay-to-workers (3341).
d) The actual pay amount must pay to the employee, writing:
Debt TK 623, 627, 641, 642
Debt TK 335-Cost payout (unit with pre-paid pay)
There are TK 334-Pay-to-workers (3341).
) The payout to the salaries and income of employees and other workers of the business as unpaid wages are not spent, health insurance, social insurance, unemployment insurance, financial compensation payments on the property that are lacking in the trial decision. -Yeah.
Owe TK 334-Pay worker (3341, 3348)
There's TK 141.
There's TK 338.
There's TK 138.
e) Charge the individual income tax of employees and other workers of the business to submit the State, write:
Owe TK 334-Pay worker (3341, 3348)
There are TK 333-Taxes and State Accounts receivable (3335).
g) When the advance or return of a paycheck, the public for employees and other workers of the business, write:
Owe TK 334-Pay worker (3341, 3348)
There are TK 111, 112, ...
h) Pay the payout to the worker and other worker of the business, writing:
Owe TK 334-Pay worker (3341, 3348)
There are TK 111, 112, ...
i) The case of pay or reward for employees and other workers of the business by product, goods, accounting that reflects the sales revenue does not include the GTGT tax, says:
Owe TK 334-Pay worker (3341, 3348)
There are TK 511-Sales and service sales.
There are TK 3331-GTGT tax must submit (33311).
l) Identitiate and payment of other charges paid to the employee and worker of the business such as a cash, money, telephone, school fee, or student card ...:
-When the number must be paid to the business worker and worker of the business, write:
Debt of TK 622, 623, 627, 641, 642
There are TK 334-Pay-to-workers (3341, 3348).
-When paying for employees and employees of the business, write:
Owe TK 334-Pay worker (3341, 3348)
There are TK 111, 112, ...
What? 54. Account 335-Cost payable
1. Accounting Principles
a) This account is used to reflect the payments paid to the goods, the service received from the seller or has provided the buyer in the report but the unpaid reality due to no invoice or not enough records, accounting documents, is noted at the cost of the purchase. Production fee, business of the report.
This account also reflects both the payout to the worker in the term as having to pay off the holiday wages and the production expenses, the business of the previous report must be quoted, as:
-Cost during the time of the business to cease production seasoning, the construction may be planned to stop production. Accounting for precalculation and accounting at the cost of production, business in the term costs will be spent during the shutdown of production, business.
-In advance of the cost of the loan interest payable in the case of the following interest, the bond returns the back (when the bond expires).
-In front of the cost to temporarily bid for the price of goods, the real estate is sold.
b) The accounting must distinguish the costs payable (or also known as the previous expense or the cost of accruing) with the required bills reflected on account 352 to record and present the Financial Reporting tailored to the nature of each individual. Items, namely:
-The backup must be paid as the current debt obligation but it is not usually determined by the specific payment period; the expenses must be paid as the current debt obligation for the time of payment;
-The expected payout is estimated and may not be determined whether the number will be paid (e.g. the cost of the maintenance of the product warranty, the goods, construction works); the expenses that have to be redetermined are sure the number will be paid;
-On the Financial Reporting, the expected payout is to be presented separately from the payout payments and must be paid differently while the cost must be paid as part of the trade payout or payable.
-The accounting of the expenses must pay at the cost of production, the business in the period must follow the right principle between the revenue and the cost of birth during the period. The payout has not yet been born due to the unreceiving of goods, services but pre-calculated at the cost of production, this period business to ensure when the actual birth does not mutate to the cost of production, the business is reflected as the backup must pay.
c) The previous excerpts are not reflected in the 335 account that is reflected as the backup must be paid, as:
-The major repair costs of the particular TSCE due to major repairs are cycled, the business is allowed to extract before the cost of repairs for the planned five or some years;
-Product protection reserve, cargo, construction work, restructuring;
-Other paid backup (regulation in TK 352).
d) In advance of the cost of production, business in the period must be calculated rigoron; and must have reasonable evidence, reliability of the expenses paid in advance of the term, to ensure that it is required. the number of costs to pay the accounting into this account is consistent with the actual cost of the actual birth. Strictly prohibition against the cost of content is not included in the cost of production, business.
In principle, the costs must be paid with the actual number of actual expenses. The number of differences between the previous number and the actual cost must be completed.
e) The pre-cost quotation of the cost of capital products, real estate goods must comply with the following principles:
-Businesses are only pre-priced at the cost of goods sold on the expenses that have been in the investment, construction, but not yet enough records, documents to get the volume and have to convince details of the reason, the expense content first. category of work in the period.
-The business was only pre-paid to pay a price for the sale of goods sold to the portion of the completed estate, which was determined to be sold in the period and enough standard recorded revenue.
-The previous number of prepaid expenses and the number of actual expenses recorded at the cost of goods sold must be guaranteed to correspond to the valuation of capital prices according to the total cost of the product of the estate that is determined to be sold (defined). according to the area.
g) The determination of the cost of interest is capitalized to the "Cost of Loan" accounting. The capitalization of interest in certain specific cases is as follows:
-For private loans that serve the construction of TSCE, BĐT, the interest is capitalized even as the period of construction is under 12 months;
-The contractor does not capitalize on loan to serve the construction, construction of construction, property for clients, including the case for its own loan, for example: The teacher built a loan to build the work for the customer, the shipbuilding company. According to the ship's company ...
) The prior pre-use of pre-use expenses must be resolved in the Financial Reporting Statement.
2. The texture and reflection content of account 335-Cost payable
Debt:
-The actual payments arise have been calculated at the cost of paying;
-The number of expenses that must pay greater than the actual cost of the actual cost is given the cost.
There Are: The cost must be prepaid and noted in the cost of production, business.
Available balance: The cost to pay has included the cost of production, business, but not yet born.
3. The method of accounting for some key economic transactions
a) In advance on the cost of the worker ' s sabbby wages, write:
Debt TK 622-Direct employee cost
There's TK 335-The cost must be paid.
b) When the actual saber payment must be paid to the production worker, if the prior number is greater than the actual number to pay, write:
Debt TK 335-Cost paid (previously quoted)
There are TK 622-Direct employee costs.
c) In advance of the cost of production, the business of the amount of repair of TSCE arose during the period the contractor had made but did not yet experience, export the invoice, write:
Debt of TK 241, 623, 627, 641, 642
There's TK 335-The cost must be paid.
d) When the TSCE repair work is complete, the hand delivery is used, if the previous number is higher than the actual cost of the birth, write:
Debt TK 335-The cost must be paid (the previous number is greater than the cost of birth)
There are TK 241, 623, 627, 641, 642.
Prior to the cost of production, business of cost-expenses must be spent during the period of time, or the planned shutdown, writing:
Debt TK 623-Cost of use of public executor
Debt TK 627-General Production Cost
There's TK 335-The cost must be paid.
e) The actual cost of giving birth in relation to previous charges, writing:
Debt of TK 623, 627 (if the number of births is greater than the previous number)
Debt TK 335-Cost paid (previously quoted)
Debt TK 133-The GTGT Tax is deducted (if any)
There are TK 111, 112, 152, 153, 331, 334
There are TK 623, 627 (if the number of births is less than the previous number).
g) The return case returns, at the end of the loan interest payable in the period, writing:
Debt TK 635-Financial costs (capital loan interest, business)
Debt of TK 627, 241 (capitalized interest)
There's TK 335-The cost must be paid.
h) The business case that releases bonds in denominations, if paying interest after (when the bond expires), each business must charge in advance of the cost of interest to pay in the period at the cost of production, business or capitalization, writing:
Debt of TK 627, 241 (capitalized interest)
Debt TK 635-Financial costs (if interest rates account for financial costs)
There are TK 335-The cost must be paid (the bond interest must be paid in the period).
At the end of the bond, the original payment business and bond interest for the bond buyer, said:
Debt TK 335-Cost payout (total bond interest)
Owe TK 34311-Fate
There are TK 111, 112, ...
i) The case of a business that publishes a discounted bond, if the following returns (when the bond expires), each business must charge in advance of the cost of interest to pay in the period at the cost of production, business or capitalization, writing:
Debt of TK 627, 241 (capitalized interest)
Debt TK 635-Financial costs (if interest rates account for financial costs)
There are TK 335-Cost payable (bond interest payable in period)
There are TK 34312-bond extracts (allocation numbers in the period).
At the end of the bond, the original payment business and bond interest for the bond buyer, said:
Debt TK 335-Cost payout (total bond interest)
Owe TK 34311-Fate
There are TK 111, 112, ...
) The case of a business that publishes a bond is a dominant, if the following interest (when the bond expires), each business must charge at the expense of the interest required in the term in the cost of production, business or capitalization, writing:
Debt of TK 627, 241 (capitalized interest)
Debt TK 635-Financial costs (if interest rates account for financial costs)
There are TK 335-The cost must be paid (the bond interest must be paid in the period).
At the end of the bond, the original payment business and bond interest for the bond buyer, said:
Debt TK 335-Cost payout (total bond interest)
Owe TK 34311-Fate
There are TK 111, 112, ...
l) For the enterprise 100% of the state capital when it turns into a holding company:
-For commercial bank loans and the Vietnam Development Bank has been overdue but due to the loss of business, no state capital, no payment, business equity must make the procedures, records offer debt, debt dilation, deleting, and debt-free. bank interest in the regulation of the existing law. When there is a decision to delete the loan debt, write:
Debt TK 335-Cost to pay (deleted interest)
There are TK 421-The post-tax profit has not distributed (the interest of the interest is already deleted at the expense of the previous period)
There are TK 635-Financial costs (the interest of the loan at the cost of financing in this period).
-In the case of time since the expiration of the investor's expiration of an equity purchase to the time the company was granted a corporate registration certificate for three months, the business was charged with interest to pay for investors:
+ Records interest to pay, write:
Debt TK 635-Financial Cost
There's TK 335-The cost must be paid.
+ When paying investors, write:
Owes TK 335-Cost payable
There are TK 111, 112.
m) Accounting for an advance expense to temporarily recharge product capital prices, real estate goods identified as having sold.
-When prior to the cost to temporarily charge the price of real estate goods sold during the period, write:
Debt TK 632-Cost of goods sold
There's TK 335-The cost must be paid.
-The investment costs, the actual construction of the fact that arise have enough document records and the collected experience is set to calculate the cost of the real estate construction investment, writing:
Debt TK 154-Cost of production, unfinished business
Debt TK 133-The GTGT Tax is deducted
There are related accounts.
-When the previous expenses had enough records, the document proved to have been realistic, accounting for lowering the cost of prior charges and reduced production costs, unfinished business, writing:
Owes TK 335-Cost payable
There are TK 154-production costs, unfinished business.
-When the entire estate project is complete, the accountant must decide and write down the remainder of the previous cost of charges, writing:
Owes TK 335-Cost payable
There are TK 154-The production costs, the unfinished business.
There are TK 632-Cost of goods sold (the difference between the cost amount)
Before the actual cost, it was higher than the actual cost of birth.
1. Accounting Principles
a) This account is used to reflect the payment of the payments between the business with the units directly without the legal status of the accounting organization (later called the dependent accounting unit); between units and the unit. The accounting depends on the same business.
In the business, the classification of subordinate units subordinated to the purpose of accounting is based on the nature of the unit (independent accounting or dependency, whether the legal or not, whether or not the law or the law) is not. depends on the name of that unit (member unit, branch, factory, nest, team ...).
b) Do not reflect the account 336 transactions of payment between the parent company with subsidiaries and between subsidiaries together (between units as independent accounting operators).
c) The internal payout reflected on account 336 "Internal payout" includes a payback of business capital and dependent accounting units to submit the business, which must pay the other dependent accounting unit; the businesses must grant the payment. for the dependent accounting unit. The payout, having to submit can be a property of property, capital, funding, current payment, payback, interest rate, rate arbiter ...;
d) Depending on the allocation of management and operational characteristics, the business decides the unit of the accounting unit of the business capital receivable capital of TK 3361-Business capital at the subordinated units or TK 411-the equity of the owner.
Account of the 336 "Pay Internal Pay" is detailed to each unit with a payment relationship, which is monitored in accordance with each submission, payable.
e) At the end of the period, the accountant conducted an audit, a reference to account 136, account 336 between units according to each internal payment content to compile a clearing by each unit as a clearing base on these two accounts. When the reference, if there is a difference, must find cause and adjust in time.
2. The texture and reflection content of account 336-Must Pay Internal
Debt:
-The amount paid for the dependent accounting unit;
-The amount of the dependent accounting unit filed for business;
-The amount has paid the amount that the internal units spend, or collect the internal unit;
-offset the receivship with the payback of the same unit with a payment relationship.
There Are:
-The business capital of the accounting unit depends on the business.
-The amount of deposit unit depends on the business;
-The amount must be paid to the dependent accounting unit;
-The amount must be paid to other units internally in terms of the other units spent by the other unit and other units.
Available balance: The money is paid, paying for business and units within the business.
Account 336-Internal payout, four accounts grade two:
- Account 3361-Internal return to business capital: This account is open only to the subordinate unit which does not have the legal status of the capital accounting to reflect the number of business capital businesses issued on the delivery.
This account does not reflect the capital of the subsidiaries or units whose nature is the subsidiary company (the independent units of independent accounting) that are from the parent company.
-Account 3362-Must pay the internal price difference : This account is only open in BQarda business is the owner of the investment, which is used to reflect the amount of the rate that the birth rate should pay the business.
-Account 3363-Must return internally to the cost of eligible loans of capitalization : This account is only open in BQarda business is the owner of the investment, which is used to reflect the cost of the borrower that has been capitalized to be transferred to the business.
- Account 3368-Must pay another internal: Reflect all the other payback between internal units in the same business.
3. The method of accounting for some key economic transactions
3.1. At the subunit of the unit.
a) When the unit of accounting depends as the branch, the store, the project management ... received capital issued by the business, the upper-level unit, says:
Debt of TK 111, 112, 152, 155, 156, 211, 213, 217 .....
TK 336-Internal pay (3361).
b) The amount must be paid to other internal units on the amounts that have been spent, paid, or when the product, goods, services from internal units moved to, write:
Debt of TK 152, 153, 156
Debt TK 331-Must pay the seller
Debt TK 641-Cost of sale
Debt TK 642-Business Management Cost
Debt TK 133-GTGT taxes minus
There's TK 336.
c) When you collect your money or borrow other internal units, write:
Debt of TK 111,112, ...
There's TK 336.
d) When paying for the business and internal units of the payout, must submit, spend, collect, write:
Owe TK 336-Pay internal
There are TK 111,112, ...
When there is a decision to move assets to other units internally and have a decision to reduce business capital, write:
Owe TK 336-Internal Pay (3361)
I owe it to TK 214.
There are TK 152, 155, 156, 211, 213, 217 .....
e) Blunking between the receivable and having to pay arise from the transaction with internal units, writing:
Owe TK 336-Pay internal
There's TK 136-Internal capture.
g) The case of the subunit fusion unit is not allocated accounting to undistributed profit after undistributed tax (TK 421), the term of the unit accounting unit of the transfer of revenue, income, direct costs via TK 336-Must pay internal or via TK. 911-Define business results, write:
-Revenue of revenue, income, writing:
Debt of TK 511, 711
There are TK 911-Define business results (if the unit of accounting depends on business results in the term).
There are TK 336-Internal payout (if the unit of the problem depends not on the business outcome).
Periodically, the subunit of the dependent accounting unit is assigned to track business results in the transfer of business results (interest) to the upper level unit, write:
Debt TK 911-Defining business results
There's TK 336.
-Combine expenses, write:
Debt TK 336-Must be paid internally (if the dependent accounting unit is not distributed tracking the business results)
Debt TK 911-Define business results (if the dependent accounting unit is assigned to track its own business results)
There are TK 632, 635, 641, 642.
Periodically, the subunit of the dependent accounting unit that tracks business results in the business outcome transfer window (hole) moves to the upper level unit, says:
Owe TK 336-Pay internal
There's TK 911-Define business results.
h) The case is devolve accounting to profit after undistributed tax returns, periodically the unit of accounting unit of the non-distributed profit transfer to the upper-level unit, says:
-Interest transfer, write:
Debt TK 421-The post-tax profit undistributed
There's TK 336.
-A hole in the hole.
Owe TK 336-Pay internal
There are TK 421-The post-tax profit undistributed.
3.2. The accounting at the business has a dependent accounting unit (unit above).
a) The number of commendation funds, the welfare fund must grant the dependent accounting units, write:
Owe TK 353-The prize fund, welfare
There's TK 336.
b) The payout for the dependent accounting units, writing:
Owe TK 152-Raw materials, materials
Owe TK 153-Tools, tools
TK 211-TSCE
Debt TK 331-Must pay the seller
Debt TK 623-Cost of use of public executor
Debt TK 627-General Production Cost
Debt TK 641-Cost of sale
Debt TK 642-Business Management Cost
There's TK 336.
c) When payment of the payments must be paid to the dependent accounting units, write:
Owe TK 336-Pay internal
There are TK 111, 112, ...
d) Except for the receivable, internal payback, write:
Owe TK 336-Pay internal
There's TK 136-Internal capture.
What? 56. Account 337-Payment under construction contract
1. Accounting Principles
a) This account is used to reflect the amount of the customer payable in terms of the plan and the amount receivable revenue corresponding to the completed work part due to the self-identified contractor of the unfinished construction contract.
b) Account 337 " Payment of construction planning progress " applies only to the case of a contract for the construction of the contractor which is paid according to the plan's progress. This account does not apply to the case of a contract to build a contractor that is paid in accordance with the volume value of the entity confirmed by the customer.
c) The base to write to the TK 337 debt is the certificate from determining the revenue corresponding to the portion of the work completed in the term (not invoice) due to the independent contractor, not waiting for the customer to confirm. The contractor must select the method that determines the portion of the completed work and the responsibility for the relevant parts to determine the value of the completed work part and the evidence from which the contract revenue reflects on the term.
The base for writing to LK 337 is the invoice set up on the basis of a planned payment schedule that has been specified in the contract. The number of deposits on the invoice is the base to record the amount of the customer's bid, not the base for recording revenue in the accounting period.
d) Account 337 must be monitored in detail according to each building contract.
2. The texture and reflection content of the account 337-Payment under contract construction contract.
Debt: Reflecting the proceeds to the record revenue corresponding to the completed work portion of the unfinished construction contract.
There Are: Reflecting the number of customers who have to pay according to the plan's plan for the unfinished construction contract.
Debt Balance Balance: Reflecting the amount difference between the record revenues of the contract greater than the number of customers who have to pay according to the planned construction plan of the unfinished construction contract.
Available balance: Reflecting the amount difference between the noted revenue of the smaller contract than the number of customers who have to pay according to the planned construction plan of the unfinished construction contract.
3. The method of accounting for some key economic transactions
a) The case of contract building regulation is paid according to the schedule of the plan, when the results of the construction contract are estimated to be reliable, then the base accounting in the evidence reflects the revenue response to the completed work part. the (not invoice) by the self-identified contractor, writing:
Debt TK 337-Payment under contract plan construction plan
There are TK 511-Sales and service sales.
b) The base on the invoice is set up in accordance with the plan to reflect the amount of money that must be obtained according to the plan that has been recorded in the contract, writing:
Debt TK 131-Must be obtained by the customer
There are TK 337-Payment under contract plan construction plan
There is TK 3331-The GTGT tax must be filed.
c) When the contractor gets the payment of the payment customer, write:
Debts of TK 111, 112
There are TK 131-The customer's must be obtained.
1. Accounting Principles
a) This account is used to reflect the payment situation on the payout, which must be submitted in addition to the content that has reflected in other accounts of the TK 33 group (from TK 331 to TK 337). This account is also used to shell the pre-received sales accounting of the services that have provided customers and the price disparities that arise in the sale of the property are either financially leased or employed.
b) The content and scope of the reflection of this account includes the following primary key careers:
-The asset value has not yet specified the cause, pending the decision to handle the competent grant; the value of the property must be paid to the individual, the collective (in and off the unit) according to the decision of the granted authority to write in the processing, if confirmed. to be appointed;
-The amount of money and payment of social insurance, health insurance, unemployment insurance and union funding;
-deductions on employee wages by court decision;
-The profits, dividends, must be paid to the owners;
-Supplies, borrowed goods, temporary properties, and business partnering contracts (BCC) did not form a new legal form.
-Third-party repayments must be returned, the deposit on the mandate received from the delegated party to submit export taxes, import, import of goods GTGT goods and for payment of the delegated party;
-The customer's previous amount of pre-earnings in a number of accounting for property leasing, infrastructure, interest payments before lending or buying debt tools (called pre-received revenue); Revenue, unrealized income.
-The difference between the sales price is slow, which is committed to the commitment to the return sale price.
-The amount must be paid in terms of the state equity income, when the business shares have 100% of the state capital.
-The price difference is higher than the cost of the remaining TSCE and the lease is the financial lease; the price difference is higher than the reasonable value of the TSCE sold and the lease is active.
-The payout, must be filed differently, as it pays to purchase voluntary retirement insurance, life insurance and other support (in addition to salary) for the worker ...
c) The payout, having to submit differently by foreign currency or payment of the payout, must submit that another must follow the details of their own foreign currency and the foreign currency of the monetary unit accounting in principle:
-When giving birth to payout, must be filed differently by foreign currency, accounting must be regulated according to the actual transaction rate at the time of birth: (as the sales rate of the commercial bank where the business is regularly traded);
-When payment of the payout, which must be filed differently by foreign currency, the accounting must be regulated according to the actual actual record rate;
-At the end of the period, accounting must reassess the balance of payments, which must be filed differently by the actual foreign exchange rate at the time of the report (which is the sale rate of the commercial bank where regularly traded) and is logged at the expense. finance, or financial operating revenue. The transaction alone received prior to the foreign currency, if there is no solid evidence that the business would have to return to the customer's advance by foreign currency it was not reassessed.
2. The texture and reflection of the account 338-Must pay, must be filed differently
Debt:
-Combine the value of the property value into the account-related accounts in the handling of the processing;
-The cost of the union at the unit.
-BHXH, BHYT, BHTN, KPCE has submitted to the agency for the management of social insurance funds, health insurance, unemployment insurance and union funding;
-Revenue has not yet made a calculation for each accounting period; return prepaid prepaid to the customer while not continuing to make lease of the property;
-The number of the arbiter arbitrates between the slow sales price, which is committed to a commitment to the return sale price (return rate) at the cost of financing;
-Ending the larger selling price difference over the remaining value of TSCE sold and renting is a financial lease that accounts for the cost of manufacturing, business;
-The sale of a sales price margin greater than the reasonable value of TSCE sold and renting is the operating lease that reduces production costs, business;
-Submit to the Revenue-arranged Support Fund of the proceeds from the business stake of 100% of State Capital;
-The end of the cost of shareholding (-) into the amount of State proceeds from the stock of the State Company;
-The payments are paid and submitted.
There Are:
-Asset value pending processing (not defined as a cause); The value of the property must be paid to the individual, the collective (in and out of the unit) according to the decision to write in the processed processing receipt of the cause;
-CHXH, BHYT, BHTN, KPCE at the cost of manufacturing, business or deductible to employee salaries;
-The payments to the employee on the money, electricity, water in the collective;
-The cost of the union exceeds compensation.
-The number BHXH has paid the employee when it is paid by the BHXH agency;
-Revenue has not been made during the period;
-The difference between the slow sales price, the return to the pledge at the price of sale immediately;
-The number of deviation between the higher selling price of the remaining TSCE and the resale of the trading and renting of TSCE is the financial lease;
-The number of deviation between the sales price is higher than the reasonable value of TSCE sold and the lease of the transaction sold and renting the TSCE is active;
-reflecting the total proceeds from the semi-equity stake in the state capital; the difference between the real value of the state capital at the time of the 100% corporate capital that transformed into a holding company is greater than the actual value of the state capital at the time of the body. the value of the business;
-Supplies, loans, temporary loans, capital gains, business co-workers without legal establishment;
-Other unit revenues must return;
-Other payers.
Available balance:
-BHXH, BHYT, BHTN, KPCE has not submitted to the governing body or union funding left for the unit that has not yet spent;
-The value of the property that has been discovered remains pending.
-Revenue was not done at the end of the accounting period;
-The number of price odds that are higher than the reasonable value or the remaining value of TSCE sold and leadless;
-Reflecting the amount of money that sells the shares of the state capital or the difference between the actual value of the state capital at the time of the 100% corporate capital that transformed into a holding company is greater than the actual value of the state capital at the time of the body. the value of the business must be paid to the end of the accounting period;
-The rest of you pay, you pay.
This account may have a balance of debt: The balance of debt reflects the number paid, which has submitted more than the payback, must submit or the social insurance number has spent unpaid employees and the overpaid union funds have not been compensated.
Account 338-It must be paid differently, with 8 accounts issued 2:
-Accounts 3381-Asset deposit pending: Reflecting the undefined property value of the cause, pending the decision to handle the jurisdiction. The case of the specified property value is specified and has a processing receipt that is logged directly to the accounts related to the account, without the accounting of the 338 (3381) account.
-Account 3382-union cost: Reflect the situation and pay the union funds in the unit.
-Account 3383-Social Security: Reflecting on the social insurance and social insurance payment in the unit.
-Accounts 3384-Health Insurance: Reflect the intelligence and payment of health insurance in the unit.
-Accounts 3385-Pay back to the shares : Reflecting the amount of money paid in the equity of the state capital, the difference between the real value of the state capital at the time of the 100% corporate capital turned into a holding company that was greater than the actual value of the state capital at the time. determine the value of the business;
- Account 3386-The unemployment insurance : Reflecting unemployment and unemployment insurance in the unit.
-Account 3387-Revenue not implemented: Reflecting the existing numbers and the increased situation, reducing the business ' s unimplemented revenue in the accounting period. The unrealized revenue includes the previous acquisition revenue as: The amount of the customer paid in advance to one or more of the accounting for the asset lease; the return of interest to the loan, or the purchase of the debt tools; and other unimplemented revenues such as: The difference between the sales price is slow, which returns to a commitment to the price of sale immediately, the revenue corresponding to the value of goods, services, or numbers must discount the price to the customer in the traditional customer program ... No accounting for this account of the accounts:
+ Pre-previous advance of buyers that the business has not provided products, goods, services;
+ Revenue has not obtained the money of its asset lease operation, which offers a multi-term service (the pre-received revenue is only noted when it has already obtained the money, not recorded to TK 131-Must be obtained by the customer).
-Account 3388-Must be paid differently: Reflecting the other payout of the external unit the payout has reflected on other accounts from TK 3381 to TK 3387.
3. The method of accounting for some key economic transactions
3.1. The specified property discovery case has not specified the cause must wait for the solution:
a) The accounting reflects the value of the property inherited in a reasonable value at the time of the discovery to log the accounting, write:
Debt of TK 111, 152, 153, 156, 211 (In reasonable value)
There's TK 338-I have to pay, I have to pay.
b) When there is a processing level of the authority with the authority on the number of inheritance properties, the base accounting in the decision to process the processing of the related accounts, write:
Debt TK 338-Must be paid differently (3381)
There is TK 411-owner of the owner; or
There are TK 441-XDCB investment capital;
There are TK 338-Must be paid differently (3388);
Got TK 642-Business Management Cost
There are TK 711-Other income.
3.2. Accounting for legacy assets when a business share of 100% of the state capital
-When it is notified or decided to share the shares of the competent agency, the business equity business is in charge of inventory, classifying the business asset management, use at the time of determining the value of the business. Based on the Report results report at the time of the valuation of the business, accounting reflects the value value of the money through the inventory, writing:
Debts of TK 111, 112
There are TK 3381-The assets that await the settlement.
Property School of Property: An active business that monitors and records asset information discovered through the audit in the Financial Reporting intelligence section.
-Asset processing accounting, missing in inventory: For assets discovered through inventory, base in "Receivable Asset Processing, lack of inventory", write:
Owe TK 3381-Property redundant
There are TK 331-Pay for the seller (if the property of the seller)
There's TK 338.
There are TK 411-owner of the owner's investment (for an unknown property that does not determine the cause or does not find the owner).
3.3 Accounting BHXH, BHYT, BHTN, KPCE
-When quoting BHXH, BHYT, BHTN, KPCE, write:
Debt of TK 622, 623.627, 641, 642 (count at SXKD cost)
I owe it to TK 334.
There are TK 338-Must be paid differently (3382, 3383, 3384, 3386).
-When submitting BHXH, BHYT, BHTN, KPCE, write:
Debt TK 338-Pay, must be filed differently (3382, 3383, 3384, 3386)
There are TK 111, 112, ...
-BHXH must pay for the employee while taking a sick leave of pain, pregnancy ...
Debt TK 338-Must be paid differently (3383)
There's TK 334.
-Company funding expenditures at the unit, writing:
Debt TK 338-Must be paid differently (3382)
There are TK 111, 112, ...
-The cost of the excess union is compensated, when receiving the money, write:
Debts of TK 111, 112
There's TK 338-I have to pay, I have to pay.
3.4. When borrowing, borrowing supplies, goods, receiving capital contract business cooperation failed to form a legal, writing.
Debt of TK 111, 112, 152, 153, 156 ...
There's TK 338.
3.5. The sales of the TSCE, which has invested in the operating rental method, the sales of the accounting period are determined by the total amount of TSCE operating rent, the investment BDS has been collected for the pre-paid amount of money. TSCE, investment (except for the one-time sales record for the whole amount received first):
-When the customer's payment is paid for TSCE, BDS invested for many years, accounting reflects unrealized revenue in an untaxed price of GTGT, says:
Debts of TK 111, 112, ... (Total)
Got TK 3387-unimplemented Revenue (GTGT tax yet)
There are TK 3331-GTGT tax must submit (33311).
-When calculating and recording the revenue of each accounting period, write:
Debt TK 3387-unimplemented revenue
There are TK 511-Sales and service revenues (5113, 5117).
-The case of a property lease is not made to return the money to the customer, write:
Debt TK 3387-undone revenue (price for lease without tax GTGT)
Debt TK 3331-The GGTGT Tax must submit (the amount returned to the GGTGT tax of the TSCE lease operation failed)
There are TK 111, 112, ... (return amount).
3.6. The case of the sales case in a slow, payable method:
-When the sales are slow, the payout returns the sales revenue and provides the service of the accounting period in accordance with the sale price immediately, the difference between the slow sales price, which pays for the paid sale price of 3387 "Unrealized Revenue", Write:
Debts of TK 111, 112,131, ...
There are TK 511-Sales and service sales (at the cost of paid sales immediately, the GTGT tax)
There are TK 3387-Unimplemented Revenue (the difference between the slow sales price, the payout and the paid sale price right now the GTGT tax)
There are TK 333-Taxes and State Accounts receivable (3331).
-Millions, calculation, identification, and end-of-sale sales interest sales, which pay in the period, write:
Debt TK 3387-unimplemented revenue
There are TK 515-Financial Operations Revenue.
-When you make a slow return sale, the payout includes the difference between the slow sales price, the payout, and the return sale price, says:
Debts of TK 111, 112, ...
There are TK 131-The customer's must be obtained.
-At the same time noting the price of goods sold:
+ If the sale of the product, the goods, write:
Debt TK 632-Cost of goods sold
There are TK 154 (631), 155, 156, 157, ...
+ If the liquy, the sale of the investment BS, write:
Debt TK 632-Cost of goods sold (the remaining value of BĐS investment)
Owe TK 214-A TSCE Trail (2147) (the accumulated depreciation-if available)
There are TK 217-BES investment.
3.7. The case for sale and renting the TSCE is that the financial lease has a greater sale price than the remaining value of TSCE sold and rehiring:
-When you complete the sale of the property, the base to the invoice and the related evidence, write:
Debts of TK 111, 112, ... (total payment price)
There are TK 711-Other income (the remaining value of TSCE sold and rehired)
There are TK 3387-unimplemented revenue (the difference between the price of sale is greater than the remaining value of the TSCE)
There is TK 3331-The GTGT tax must be filed.
At the same time.
Debt TK 811-Other expenses (the remaining value of TSCE sold and rehired)
Owe TK 214-Hide TSCE (depreciation value) (if any)
There are TK 211-TSCE (TSCE).
-periodically, the greater difference (interest) between the sale price and the remaining value of the fixed asset sales and leadback account of the cost of production, business in the period in accordance with the time of the asset lease, says:
Debt TK 3387-unimplemented revenue
There are TK 623, 627, 641, 642, ...
3.8. Businesses that have not yet allocated the share of the previous phase ' s exchange rate (which is reflecting on an unimplemented 3387-Revenue account) must end the total amount of interest arbitrates in financial operating revenues to determine the results. business in the period, writing:
Debt TK 3387-unimplemented revenue
There are TK 515-Financial Operations Revenue.
3.9. Accounting for the return to a business share of 100% of the state capital.
-When collecting money from the sale of a state-owned equity stake in the business, says:
Debts of TK 111, 112
There's TK 3385.
-Accounting of policies for amateur workers at the business: The decision base of the agency has jurisdiction over determining the amount of money must be used from the share revenue to support the business implementation of the policy towards the worker. The balance at the time of the decision to share, writing:
Debt TK 3385-Pay back to the shares
There's TK 334.
When the actual pay for the worker, write:
I owe it to TK 334.
There are TK 111, 112.
-The cost of an equity stake: When the end of the shareholding process, the business must report and implement the cost of the cost of the shares with the body that determines the shares. The cost of the dividend is subtracted from the proceeds from the business share of the business, writing:
Debt TK 3385-Pay back to share
There are TK 1385-There must be a collection of shares (details of the cost of shares).
When paying the proceeds from the commodity stake (after excluding the amount of shareholder expenses) on the Corporate Arrangement Assistance Fund at the parent company of the Economic Group, the State Corporation, the parent company in the parent company complex-the subsidiary or the Fund for Arrangement And Development. business led by the state-owned investment and capital business, noted:
Debt TK 3385-Pay back to share
There are TK 111, 112.
-The case if the proceeds sell shares of the state capital, the unit is not used in the share of the shares of the shares, the amount of interest must be subtracted from the number that must be submitted to the share of the portion of the shares without the account of the financial cost, the accounting notes:
Debt TK 3385-Pay back to share
There's TK 335-The cost must be paid.
When you pay for investors, write:
Owes TK 335-Cost payable
There are TK 111, 112.
-Accounting arbitrate between the actual value of state capital at the time DNNN moved to the Company in relation to the actual value of the state capital at the time of the value of the business.
+ The case of the actual value of the State of the State at the time of the business to transform into the Company is greater than the actual value of the state capital at the time of the value of the business value, the number of increases (interest) must submit to the Arranged Support Fund. business at the parent company of the Economic Group, the State Corporation, the parent company in the parent company organization-the subsidiary or Fund for the Arrangement Assistance and Development Support Fund by the state-owned Investment and Capital Business, says:
Debt TK 421-The post-tax profit undistributed
There's TK 3385.
When paying the proceeds from the commodity stake (after excluding the amount of shareholder expenses) on the Corporate Arrangement Assistance Fund at the parent company of the Economic Group, the State Corporation, the parent company in the parent company complex-the subsidiary or the Fund for Arrangement And Development. business led by the state-owned investment and capital business, noted:
Debt TK 3385-Pay back to share
There are TK 111, 112.
+ The case of the actual value of the state capital at the time the business moved to the Company holding a smaller share of the actual value of the state capital at the time of determining the value of the business, the number of arbiters dropped (holes), reflected as follows:
The collective case, the individual must compensate, write:
Debt TK 138-Must Be Different (1388)
There are TK 421-The post-tax profit undistributed.
When the collective ' s money is received, the individual pays for a jury, writing:
Debts of TK 111, 112
There are TK 138-Must be another (1388).
The arbiter is reduced due to the objective cause, or subjective but for the impossibility that the person responsible for the jury is not able to perform compensation and has been questioned by the authorities, deciding to use the proceeds from the public. sale this section to offset the losses after subtracing the compensation insurance section (if any) write:
Debt TK 3385-Pay back to share
There are TK 421-The post-tax profit undistributed.
3.10. Accounting for business in the recipient of import and import
a) When the business of the business delegated importing money to buy imports, the base of the evidence involved, says:
Debts of TK 111, 112, ...
There are TK 338-The other must be paid (3388).
b) When transferring the money to sign the open LC (if payment by a credit letter), the relevant evidence base, write:
Owe TK 244-hold, sign, sign.
There are TK 111, 112.
c) When importing supplies, equipment, goods to the right of the trustee, the accounting of tracking the import mandate on its governance system and the theory on the Financial Reporting of Numbers, Categories, rules, qualities of imported goods, The import deadline, the payment object ..., does not record the value of the import mandate on the balance sheet.
d) Accounting for import-import trust services:
-When the transfer of an L/C open fund returns to the seller in the foreign country as part of a trust import payment, write:
Debt 138-Must be different.
There's TK 244-hold on, sign the fund, sign the bet.
-When payment for the overseas seller on the amount must pay for the import of the fidget, write:
Debt TK 138-Must be different (if the trustee does not buy imports)
Debt TK 3388-Must pay another (minus the amount received by the delegated party)
There are TK 111, 112, 3388, ...
-The import tax, the imported GTGT tax, TTTB Tax must submit to the import trust business: In the transaction of export-import mandate (must have contract-import contracts), the trustee is identified as the delegate of the trust to the trust. to perform obligations with the NSNN (the taxpayer for the delegated party), the obligation to pay the tax is determined to be of the delegated side of the trust. In this case, the trustee only reflects the amount of taxpayer money that has submitted to the NSNN as the donation, which is paid to the delegated side of the trust. When you file money to the NSNN, write:
Debt TK 138-Must be obtained (to record the paid amount)
Debt TK 3388-Must pay another (minus the amount received by the delegated party)
There are TK 111, 112.
For import and GTGT taxes on the import charge fee, the base on the GTGT invoking and related certificates, which reflects the revenue of the import of imported trusts, says:
Debts of TK 131, 111, 112, ... (total payment price)
There are TK 511-Sales and service sales (5113)
There is TK 3331-The GTGT tax must be filed.
e) Other expenses for the import trust business involved in the operation to receive import duties (bank fees, customs supervision fees, warehouse costs, rent on the parking lot, shipping of goods ...), the base of the relevant evidence, write:
Debt TK 138-Must be different (details for each NK trust business)
There's TK 111, 112, ...
g) Except for the receivable and must be paid differently at the end of the transaction, write:
I owe it to TK 338.
There's TK 138.
3.11. Accounting for business in the recipient of export trusts
a) When the commission of the export of supplies, equipment, goods to the right of the trust, the accounting of tracking to export on its governance system and the theory on the Financial Reporting of Numbers, Categories, Dignity, the qualities of the receiving order The mandate, the export deadline, the payment object ..., does not record the value of the export mandate on the balance sheet. The export tax must submit (if any) follow the regulation of TK 333-Taxes and the receivship of the State.
b) The expenses of the exchange of the export trust, write:
Debt TK 138-Must Be Different (1388)
There are TK 111, 112.
c) When getting the buyer ' s money overseas, the counter-accounting is a payout to the delegated transaction, writing:
Owe TK 112-Money to the Bank
There are TK 338-The other must be paid (3388).
d) Unless the receivship must be paid differently, write:
I owe it to TK 338.
There's TK 138.
3.12. Determining the profit number, the dividend must pay for the owners, write:
-When you determine the number to pay, write:
Debt TK 421-The post-tax profit undistributed
There's TK 338-It's gotta pay, it's got to be 3388.
-When paying dividends, profit for the owner, write:
Debt TK 338-Must be paid differently (3388)
There are TK 111, 112 (amount paid dividends, profit for owners)
There are TK 3335-Personal income tax (if deducted at the owner ' s TNCN tax source).
3.13. When the Financial Reporting, accounting reevalues the balance of payments, must be submitted differently by foreign currency according to the actual transaction rate:
-If you have an exchange rate, write:
Owe TK 413-Exchange Rate
There's TK 338.
-If you have an interest in exchange rates, write:
I owe it to TK 338.
There is a TK 413-exchange rate deviation.
What? 58. 341-Loan Account and Financial Loan Debt
1. Accounting Principles
a) This account is used to reflect the loans, financial rents, and the payment of the loans, the financial rent of the business. Do not reflect on this account the loans in the form of a bond issued or issued a preferable stock that has the required release clause repurchased at a certain point in the future.
b) The business must keep track of the term details payable of loans, financial leasing debt. The payout has paid more than 12 months from the time of the Financial Reporting, presentation accounting is borrowing and long-term financial leasing debt. The payments to pay within the next 12 months since the timing of the Financial Reporting, the presentation of the presentation is borrowing and the short-term financial debt is expected to have a pay plan.
c) The borrower costs directly related to the loan (in addition to the interest payable), such as the cost of appraisal, audits, capital loans, which are calculated at the expense of financing. Where these costs arise from a private loan for investment purposes, construction or production of unfinished assets is capitalized.
d) For the fiscal debt debt, the total amount of debt that reflects on the side of the account of the account 341 is the total amount payable by the current value of the minimum rent payment or the reasonable value of the lease.
e) The business must pay the details and track each of the loan objects, to the debt, each debt-loan indentured and every debt-loan asset. The borrower, the foreign currency, the accountant must follow the original details and execute the principle in principle:
-Loans, foreign currency debt must make the currency trading unit according to the actual transaction rate at the time of the birth;
-When paying the debt, borrow by foreign currency, the 341 account debt is regulated according to the actual actual accounting record rate for each object;
-When the Financial Reporting, the balance of loans, the foreign currency rent debt must be reassessed according to the actual transaction rate at the time of the Financial Reporting.
-The odds of the exchange rate arise from payment and reassessment of the end of the loan, financial rent debt by the currency being accounted for in the revenue or financial operating costs.
2. The texture and reflection of the 341-Loan account and financial lease debt
Debt:
-The amount paid off the loans, the financial rent debt;
-The loan amount, the debt is reduced due to the lender, the creditors approved;
-the exchange rate arbitrate due to the reassessment of the loan balance, the financial rent by the end of the period (the case of the foreign exchange rate decreased compared to the Vietnam Co).
There Are:
-The loan amount, the financial rent out of the semester;
-the exchange rate arbitrate due to the reassessment of the loan balance, the financial rent by the end of the period (the case of foreign exchange rates rose compared to the Vietnam Co).
Available balance: The loan balance, the financial rent has not yet been paid.
Account 341-Loan and fiscal debt have two secondary accounts.
Account 3411-loans: This account reflects the value of loans and the payment of the business of the business (this account does not reflect the loans in the form of bonds issued).
Account 3412-Financial lease debt : This account reflects the value of the financial lease debt and the business ' s fiscal debt payment situation.
3. The method of accounting for some key economic transactions
(a) Loan with money
-South Vietnamese loan school (enter a fund or sent to the Bank), write:
TK 111-Cash (1111)
Owe TK 112-Money to the Bank (1121)
There are TK 341-Loan and financial leasing debt (3411).
-The foreign currency loan must be made to the Vietnamese in accordance with the actual exchange rate, says:
Debt TK 111-Cash (1112) (fund entry)
Owe TK 112-Money to the Bank (1122) (loan sent to the bank)
Debt of TK 221, 222 (loan invested in subsidiary, link, joint venture)
Debt TK 331-Must pay the seller (loan payment directly to the seller)
Debt TK 211-Property fixed (TSCE)
Debt TK 133-The GTGT Tax is deducted (if any)
There are TK 341-Loan and financial leasing debt (3411).
-The loan costs are directly related to the loan (besides the interest payable) as the cost of audit, the appraisal of the appraisal ... write:
Debt of TK 241, 635
There are TK 111, 112, 331.
b) A straight loan for the seller to shop for inventory, TSCE, to pay for XDCB investment, if the input GTGT tax is deductible, write:
Debt of TK 152, 153, 156, 211, 213, 241 (purchase price without tax GTGT)
I owe it to TK 213-TSCE.
Debt TK 133-The GTGT Tax is deducted (1332)
There are TK 341-Loan and financial leasing debt (3411).
-If the input GTGT tax is not deductible, the purchase TSCE value, the construction is noted including the GTGT tax. The cost of the borrower is directly related to the loan (besides the interest payable) as the cost of the audit, setting up the accounting appraisal similar to the point of a.
c) Loan payment or capital (prepaid) to the seller, who receives a bid on XDCB, to pay the expenses, write:
Debt TK 331, 641, 642, 811
There are TK 341-Loan and Financial leasing (3411).
d) Loan to invest in the subsidiary company, joint venture company, affiliate, stock investment, bonds, writing:
Debt of TK 221, 222, 228
There are TK 341-Loan and financial leasing debt (3411).
The case of interest must be returned to the root, says:
Debt TK 635-Financial Cost
Debt of TK 154, 241 (if interest is capitalized)
There are TK 341-Loan and financial leasing debt (3411).
e) When paying a loan with the Vietnamese copper or by the customer ' s debt of debt, write:
Debt TK 341-Loan and financial lease debt (3411)
There are TK 111, 112, 131.
g) When paying your debt by foreign currency:
Debt TK 341-Loan and financial lease debt (at the record rate of TK 3411)
Debt TK 635-Financial costs (exchange rate)
There are TK 111, 112 (at the exchange rate of TK 111, 112)
There are TK 515-Financial operating revenues (interest rate).
h) The accounting of the business involved in the financial leasing operation: The implementation by the regulation of TK 212-TSCE is financing.
i) When the Financial Reporting, the number of loans and financial debt financing by foreign currency is reassessed according to the rate of late actual transaction rates:
-If you have an exchange rate, write:
Owe TK 413-Exchange Rate
There are TK 341-Loan and financial leasing debt.
-If you have an interest in exchange rates, write:
Owe TK 341-Loan and financial lease debt
There is a TK 413-exchange rate deviation.
What? 59. Account 343-The bond issued
1. Accounting Principles
1.1 Account 343 applies only to the borrower business by means of a bond release. The account is used to reflect the issue of the bond issue, which includes a change bond and the bond payment situation of the business. The account is also used to reflect the discounts, the bonds that arise when they release bonds and the situation allocating the discounts, which are dominant when determining the cost of a borrower to the cost of production, business or capitalization. Yeah.
1.2. The actual interest rate (also called the performance interest rate) is determined as follows:
a) Is the commercial bank interest rate that is in common use on the market at the time of the transaction;
b) The case does not determine the interest rate at the above point, the actual interest rate is that the corporate interest rate can go on loan in the form of a debt tool release that does not have the right to convert to stock (such as bond release generally does not have the right) conversion or borrowing by conventional indentured indentured indentured indentured manufacturing conditions, the business is going to be normal.
1.3. The principle of general bond accounting (bonds do not have the right to switch)
a) When the business borrowing capital with a bond release can occur 3 cases:
-Release the cross bond (price issued by denominate): It ' s a bond that ' s equal to the price of the bonds. This case usually occurs when the market interest rate equals the nominal interest rate of the issue issued;
-The discount bond (the release price is less than the price): It's a bond that's less than the price of the bond. The difference between the bond release price is less than the price of the bond called the bond discount. This case usually occurs when market interest is greater than the nominal interest rate of the issue issued;
-The bond release is dominant (the release price is greater than the price of the price): It's a bond that's bigger than the price of the bonds. The difference between the bond release price is greater than the price of the bond called the bonds of bonds. This usually occurs when market interest is less than the nominal interest rate of the issue.
b) discount and bond-dependence only arise when the borrower business is in the form of bond release and at the time of the release there is a disparity between market interest rates and nominal interest rates being accepted by investors. Discounts and accessories are identified and noted at the time of the bond release. The disparity between market interest rates and nominal interest rates after the time of the bond release does not affect the value of the outstanding appendage or discount.
c) The business uses TK 3431-the common bond to reflect the details of the content that is associated with the published bond, including:
-The bond price.
-deductible bonds;
-Supporting the bonds.
Simultaneously monitoring the details under the bond release deadline.
d) The business must follow the discount and excel for each type of release bond and the situation allocating each discount, appendage when determining the cost of a borrower into the cost of SXKD or capitalized per term, namely:
-bond discounts are allocated gradually to account for the cost of the borrower during the duration of the bond;
-Additional bonds are allocated gradually to reduce the cost of a single-term borrower during the term of the bond;
-The case of the bond cost of eligible bonds of capitalization, interest rates, and discounted or extralalized allocation of income in each period is not beyond the amount of actual interest rates arise and the number of discount or appendage allocation. There.
-The allocation of the discount or the dominant can use the actual interest rate method or straight line method:
In real interest rates: The discount or subdistribution of the allocation into each period is calculated by the difference between the cost of the interest payable for each interest rate (calculated by the value of the first bond (x) with the actual rate of interest in the market) with the amount paid every term.
By line method: The discount or the dominant depends all over the term of the bond.
e) The case of interest rates when the bond term expires, the business term must charge the bond to pay each time to account for the cost of production, business or capitalization to the value of the unfinished property.
g) When the Financial Reporting, on the Balance Sheet in the debt portion of the debt payable, the release of the issued bond is reflected on a net basis (defined by a bond price in the denominated clause (−) of the bond (+) of the bonds (+).
h) The cost of distribution of bonds is gradually distributed in accordance with the bond term by line method or the actual interest rate method and noted at the expense of finance or capitalization. At the time of the initial record, the cost of issuing bonds was given the price of the bonds. Periodically, the accounting of the cost of the bond release costs by writing a value of the bond denominated and noted at the expense of finance or capitalization in accordance with the return of interest paid by the bond.
1.4. The principle of changing bonds accounting
a) The conversion bond is the type of bond that can be converted into a common stock of the same organization released under the conditions that have been defined in the release. The business that releases conversion bonds must implement the procedures and meet the conditions that issue convertipated bonds by the rule of law.
b) The business (by the side of the conversion bond) uses the account 3432-the conversion bond to reflect the value of the origin of the conversion bond at the time of the report. The business must open up the detailed accounting to track each type of bond that transfers to each type of term, interest rates and denominations.
c) The conversion bonds reflected on account 3432 are the type of bond that can be converted into a defined number of shares that are specified in the release method. The type of bond that can be converted into an undetermined amount at a given date (due to the market value of the shares at the expiration date) is calculated as a regular bond.
d) The cost of releasing convertiable bonds is gradually consistent with a bond term in a straight line method or the actual interest rate method and noted at the expense of finance or capitalization. At the time of the initial record, the cost of issuing a convertiable bond was recorded as a result of the bond's original debt. Periodically, the cost of allocating the cost to issue a conversion bond by writing an increase in the value of the original debt and recording at the expense of finance or capitalization in accordance with the return of interest paid by the bond.
e) At the time of the initial recording, when issuing a conversion bond, the business must calculate and determine separately the debt component value (original debt) and the capital structure of the conversion bond. The original debt portion of the conversion bond is recorded as the debt payable; the capital structure (the stock option) of the conversion bond is recorded as equity. The determination of the value of the components of the conversion bond is done as follows:
-Determine the value of the origin of the conversion bond at the time of release
At the time of initial recognition, the value of the origin of the conversion bond was determined by discounting the nominal value of the future payment (including the root and the bond interest) on the current value at the rate of the same bond. It ' s on the market, but there ' s no right to convert it to stock and minus the cost of a convertiable bond. In the absence of a similar bond interest, the business was used in the market interest rate at the time of the bond release to determine the current value of the payment in the future.
The common interest rate on the market is the borrower interest rate used in the majority of transactions on the market. The business is actively determined that the interest rate of borrowing is common on the market in a way that is best suited to the production characteristics, business of the business and not contrary to the regulation of the State Bank.
The example determines the value of the original debt of conversion at the time of release: On January 1, 20X2, the holding company Thăng Long released 1 million bonds in denominations of 10,000 a three-year, nominal interest rate of 10% per year, paying interest per year. At the end of the year. The interest rate of the same bond is not converted at 15% per year. At a time of maturity, each bond is converted into a stock. Knowing that conversion bonds are issued to raise capital for manufacturing operations, the usual business (interest is charged at financial costs). The determination of the value of the origin of the conversion bond at the time of the initial recognition was made (ignoring the cost of issuing the bonds) as follows:
Unit: Copper.
|
|
The value of the clause is payable in the future |
|
Discount Rate |
|
The current value must be paid in the future |
| Year 1: |
1.000.000.000 (Interest in return) |
x |
[1 /1.15] |
= |
869.565.000 |
| Year 2: |
1,000,000,000 (Interest in return) |
x |
[1 /1.15 ^ 2] |
= |
756.144.000 |
| Year 3: |
1,000,000,000 (Interest in return) |
x |
[1 /1.15 ^ 3] |
= |
657.516.000 |
| Year 3: |
10.000.000.000 (BORROWERS TO PAY) |
x |
[1 /1.15 ^ 3] |
= |
6.575.160.000 |
| Add |
|
|
|
|
8.858.385.000 |
According to this example, the total proceeds from the bond release are 10,000,000,000e, in which the current total value of the payment in the future includes the original and bond interest of 8,858,385,000000. This value is defined as the value of the original debt portion of the conversion bond at the time of the initial record and is noted as the debt must be paid from the release of the conversion bond.
-Determine the value of the capital of the conversion bond (the option to convert bonds)
The value of the capital structure of the conversion bond is determined to be the difference between the total proceeds from the release of the conversion bond and the value of the debt component of the conversion bond at the time of release.
According to the above example, the value of the capital composition of the conversion bond is determined to be: 10,000,000,000-8,858,385,000 = 1,141,615,000. The value of the capital structure of the convertiable bond is recorded as the right to choose the shares that are part of the equity.
g) After the initial record, the accounting must adjust the value of the original debt portion of the transfer bonds as follows:
-Write an increase in the value of the bond of the bonds to the cost of the distribution of the bonds allocated periodically;
-The increase in the value of the bond's original debt to the difference between the amount of bond interest must be paid at the interest rate of the bond relative to the right of conversion or the actual interest rate higher than the bond interest payable by nominal interest rate.
For example: Next to the example above, determine the cost of financing in the period and adjust the value of the original debt of the conversion bond at the end of the period as follows:
Unit: Thousand.
|
|
First-rate conversion bond value |
Financial expenses recorded during the period (interest rate 15% per year) |
Interest must be paid by nominal interest rate of 10% per year |
The value is adjusted to increase the conversion of the bond stock in the term |
End-to-end conversion bond share value |
| Year 1 |
8.858.385 |
1.328.760 [8,858.385 x 15%] |
1.000.000 |
328.760 |
9.187.150 |
| Year 2 |
9.187.150 |
1.378.070 [9.187.150 x 15%] |
1.000.000 |
378.070 |
9.565.220 |
| 3 |
9.565.220 |
1.434.780 [9,565,220 x 15%] |
1.000.000 |
434.780 |
10.000.000 |
h) When the finite bonds change:
-The value of the right to choose the stock of the converging bond is reflected in the portion of the equity being transferred to the record that the equity surplus that does not depend on whether the bond holder does the option to switch to stock. -No.
-The case holders do not implement the option to switch bonds into shares, the business accounts for the share of the original debt of convertiable bonds corresponding to the amount reimbursable of the bond of the bond.
-The case of the bond holders exercise the option of converting bonds to stock, accounting for reducing the share of the bond share of the conversion bond and the increase in the equity of the owner corresponding to the number of shares issued shares. The difference between the value of the bond share of the converging bond is greater than the value of the shares issued in accordance with the denominated denominate as the equity surplus.
2. The texture and reflection of a 343-bond account released
a) Account of 343 "Bonds issued" 2 accounts grade 2:
-Account 3431 " Permanent bond . This account has three high-level accounts:
+ Account 34311-The bond price
+ Account 34312-bond discount
+ Account 34313-Exchequer.
-Account 3432 "switch bonds"
b) The texture and reflection content of the account 3431 "Ordinary Bonds"
Debt:
-Pay the bonds when it comes to maturity.
-the bond of bonds that arise during the period;
-Subdistribution of bonds in the term.
There Are:
-The bond value issued in the book's value.
-Allocate bond discounts in the period;
-Supporting the bonds during the period.
Available balance: The loan value is due to the end of the vote to the end of the year.
c) The texture and reflection of the account 3432 "Conversion Bonds"
Debt:
-Payment of bond origin when the term expires if the bond holder does not exercise the option to convert to stock;
-Connect the bond of the bond to record equity if the bond holders exercise the option to switch to stock.
There Are:
-The bond of the bond of the bond was recorded at the time of its release;
-The value is adjusted to increase the share of the bond stock in the period.
Available balance: The value of the bond of the bond at the time of the report.
3. The method of accounting for some key economic transactions
3.1. Normal bond accounting.
a) Accounting to issue bonds in value
-Reflecting the proceeds of the bond issue, write:
Debts of TK 111, 112, ... (PROCEEDS TO BOND)
There are TK 34311-The bond price.
-If the recurring bond returns, when paying interest in the cost of SXKD or capitalization, write:
Debt TK 635-Financial costs (if counting on financial costs during the period)
Debt of TK 627, 241 (if capitalized)
There are TK 111, 112, ... (the amount of money paid bonds in the period).
-If the following bond returns (when the bond expires), every single business must charge at the expense of the interest payable in the XSKD cost or capitalization, writing:
Debt TK 635-Financial costs (if counting on financial costs during the period)
Debt of the TK 241, 627 (if capitalized to the unfinished asset value)
There are TK 335-The cost must be paid (the bond interest must be paid in the period).
At the end of the bond, the original payment business and bond interest for the bond buyer, said:
Debt TK 335-Cost payout (total bond interest)
Owe TK 34311-The bond price.
There are TK 111, 112, ...
-The case paid off the bond interest as soon as it was released, the cost of interest was reflected in the TK 242 debt (the expense of the bond paid first), then allocated to the subject of cost.
+ At the time of the bond release, write:
Debts of TK 111, 112, ... (Total)
Debt TK 242-Pay prepaid (prepaid bond expense)
There are TK 34311-The bond price.
+ periodically, allocate the bond interest in advance to the expense of each semester, write:
Debt TK 635-Financial costs (if counting on financial costs during the period)
Debt of the TK 241, 627 (if capitalized to the unfinished asset value)
There are TK 242-prepaid expense (prepaid bond interest) (the amount of bond allocated in the period).
-Cost of voting bonds:
+ When the cost of the bond release expense, write:
Owe TK 34311-The bond price
There are TK 111, 112, ...
+ Format, allocation of bond release costs according to the line method or actual interest rate method, says:
Debt of TK 635, 241, 627 (number of allocated cost of bond issued in the period)
There are TK 34311-The bond price.
-The bond payment when it comes to maturity, says:
Owe TK 34311-The bond price
There are TK 111, 112, ...
b) The bond release accounting is discounted.
-Reflecting the proceeds of the bond issue, write:
Debts of TK 111, 112, ... (PROCEEDS TO BOND)
Debt TK 34312-bond discount (disparities between the amount of revenue on bond smaller than the bond price)
There are TK 34311-The bond price.
-recurring interest rate, when paying a loan interest in the cost of SXKD or capitalization, write:
Debt TK 635-Financial costs (if counting on financial costs during the period)
Debt of the TK 241, 627 (if capitalized to the unfinished asset value)
There are TK 111, 112, ... (the amount of money paying bonds in the period)
There are TK 34312-bond extracts (the number of discounted segments each time).
-Case returns after (when the bond is limited):
+ Every business term must calculate the cost of interest to pay in the period, write:
Debt TK 635-Financial costs (if counting on financial costs during the period)
Debt of TK 241, 627 (if capitalized on unfinished asset value)
There are TK 335-Cost payable (bond interest payable in period)
There are TK 34312-bond extracts (allocation numbers in the period).
+ At the end of the bond, the business must pay the root and bond interest to the bond buyer, write:
Debt TK 335-Cost payout (total bond interest)
Owe TK 34311-The bond price
There are TK 111, 112, ...
-The case paid off the bond interest as soon as it was released, the cost of interest was reflected in the TK 242 debt (the expense of the bond paid first), then the allocation was gradually on the subject that noted the cost.
+ On the release of the bond, write:
Debts of TK 111, 112, ... (Total)
Owe TK 34312-discount bond
Debt TK 242-Cost of prepaid (pre-paid bond interest)
There are TK 34311-The bond price.
+ Format interest expense at SXKD cost in the period, or capitalization, write:
Debt TK 635-Financial costs (if counting on financial costs during the period)
Debt of the TK 241, 627 (if capitalized to the unfinished asset value)
There are TK 242-The prepaid expense (the amount of bond allocated in the period)
There are TK 34312-bond extracts (the number of discounted segments each time).
+ Payment left when maturity, write:
Owe TK 34311-The bond price
There are TK 111, 112, ...
c) The bond release accounting is dominant
-To reflect the proceeds of the bond issue:
Debt of TK 111, 112 (stock sales)
There are TK 34313-Extra Bonds (the difference between the actual amount of bond sale is greater than the bond price)
There are TK 34311-The bond price.
-recurring interest rate:
+ When paying interest in SXKD cost or capitalization, write:
Debt TK 635-Financial costs (if counting on financial costs during the period)
Debt of the TK 241, 627 (if capitalized to the unfinished asset value)
There are TK 111, 112, ... (the amount of money paid bonds in the period).
+ Co-allocation of progressively extra bonds to write down the cost of each time, write:
Debt TK 34313-Dominant Accessory (gradual allocation number)
There are TK 635, 241, 627.
-The following interest rate (when the bond expires), each business must record in advance of the cost of the interest payable in the period.
+ When calculating interest expense for objects that record the cost of the borrower in the term, write:
Debt of TK 635, 241, 627
There are TK 335-The cost must be paid (the bond interest must be paid in the period).
+ Co-allocation of progressively extra bonds to write down the cost of each time, write:
Owe TK 34313-Dominant Bond
There are TK 635, 241, 627.
+ At the end of the deadline, the business must pay the root and bond interest to the person with bond, writing:
Debt TK 335-Cost payout (total bond interest)
Owe TK 34311-The bond price.
There are TK 111, 112, ...
-The case paid off the bond interest as soon as it was released, the cost of interest was reflected in the TK 242 debt (the expense of the bond paid first), then allocated to the subject of cost.
+ On the release of the bond, write:
Debts of TK 111, 112, ... (Total)
Debt TK 242-Cost of prepaid (pre-paid bond interest)
Got TK 34313-Dominant Bond
There are TK 34311-The bond price.
+ periodically, the allocation of interest expense for subjects noted the cost of borrowing in the period, writing:
Debt TK 635-Financial costs (if counting on financial costs during the period)
Debt of the TK 241, 627 (if capitalized to the unfinished asset value)
There are TK 242-The prepaid expense (the amount of bond allocated in the period).
+ Gradually Allocation of bonds that write down the cost of each time, write:
Debt TK 34313-Dominant Accessory (number of sub-bearer bonds per term)
There are TK 635, 241, 627.
3.2. Accounting for conversion bonds accounting
a) At the time of its release, accounting determines the value of the original debt and the right to select the stock of the convertible bond by discounting the nominal value of the future payment of the current value, writing:
Debt of TK 111, 112 (total proceeds from conversion bond)
There are TK 3432-The conversion bond (original debt)
There were TK 4113-the option to convert bonds (the difference between the amount earned and the bond of the bond of the bonds).
b) The cost of releasing the distributed bond is gradually consistent with the bond term:
-When the cost of the bond release costs, write:
Owe TK 3432-The transition bond
There are TK 111, 112, 338 ...
-periodically allocation of bond costs to the cost of financing, writing:
Debt of TK 635, 241, 627
There are TK 3432-The voting bonds.
c) periodically, accounting records account of the cost of financing or capitalization on the amount of bond required by the same bond interest rate does not have the right to convert or calculate the popular borrower interest rate on the market simultaneously adjusting the portion value. the root debt of the conversion bond:
Debt TK 635-Financial Cost
Debt of 241, 627 (if capitalized)
There are TK 335-The cost must be paid (the bond interest must pay in the nominal interest rate)
There are TK 3432-The conversion bond (the difference between the bond interest rate according to the actual interest rate or the equivalent bond interest rate does not have a higher transfer interest than the bond interest rate payable in the nominal interest rate).
d) When the bond expires, the person who holds the bond does not exercise the option of converting bonds to shares, the business of the return of the bond, writing:
Owe TK 3432-The transition bond
There are TK 111, 112.
At the same time the value of the option of selecting the stock of the bond converging into the equity surplus, writing:
Owe TK 4113-The option to switch bonds
TK 4112-Stock of equity.
e) When the bond expires, the person who holds the bond does the right to choose the bond conversion to the stock, accounting for reducing the share of the original debt of the conversion bond and the increase in the equity of the owner, writing:
Owe TK 3432-The transition bond
There are TK 4111-The owner ' s contribution (in denominations)
There are TK 4112-equity surplus (the difference between the value of the stock release is added in accordance with the value of the stock and the value of the bond of the bond).
At the same time the value of the option of selecting the stock of the bond converging into the equity surplus, writing:
Owe TK 4113-The option to switch bonds
TK 4112-Stock of equity.
What? 60. Account 344-Receivable, bookcase
1. Accounting Principles
a) This account is used to reflect the funds that the business receives the fund, the bets of the units, the individual outside to ensure the services related to the production, the business is made the right economic contract has signed, such as getting a bet, signing the fund to ensure the implementation of the economic contract, the agent contract, ...
b) The accounting of the fund, the wager must keep track of each of the funds that receive the funds, the bets of each customer by term, and according to each type of currency. The bets, the signing of the remaining term for no more than 12 months are presented as short-term debt, with a 12-month term due to be presented as long-term debt.
c) The case of acceptance, the holding of the artifacts, is not reflected in this account, but is monitored on the theory of the Financial Reporting.
d) The case of taking a bet, the foreign currency sign, the accountant must keep track of its own foreign currency and the foreign currency of the monetary unit accounting in principle:
-At the time of taking bets, the foreign currency, accounting for the change in the monetary unit accounting at the actual exchange rate at the time of the birth;
-When returning the bets, the foreign currency sign, the accounting must be in accordance with the actual actual record rate;
-When the Financial Reporting, accounting reevalues the amount of a bet, the deposit must return with foreign currency in accordance with the actual transaction rate at the time of the report. The spread rate arbiter is recorded right into the financial cost or financial operating revenue.
2. Texture and reflection content of account 344-Receiving Fund, betting
Debt: Pay for the deposit, the bet.
There Are: Get the fund, make a bet with the money.
Available balance: The money for the deposit, the bet's not paid.
3. The method of accounting for some key economic transactions
a) When receiving the deposit, the bet of the unit, the individual outside, write:
Debts of TK 111, 112
There are TK 344-Receivable, booklet (details for each customer).
b) When the fund is reimbursable, the customer ' s bet, write:
Owe TK 344-Get the fund, the bet.
There are TK 111, 112.
The return case for the fund deposit, the foreign currency bet, says:
Owe TK 344-Adsigning the fund, the bet (according to the target actual record rate of each object)
Debt TK 635-Financial costs (exchange rate)
There are TK 111, 112 (according to the average TK family record rate)
There are TK 515-Financial operating revenues (interest rate).
c) The case of a deposit unit, which deals in violation of the economic contract that has signed up to the business, is fined under the agreement in the economic contract:
-To receive a fine due to a violation of the agreed economic contract: If the deduction on the money receives the fund, the bet, write:
Owe TK 344-Get the fund, the bet.
There are TK 711-Other income.
-When you return the deposit, the remaining bet, write:
Owe TK 344-Recorder of the fund, bet (have deducted the fine)
There are TK 111, 112.
d) When the Financial Reporting, accounting reevaluated the amount of a wager, the deposit was obliged to return in foreign currency at the actual exchange rate at the time of the report:
-If you have an interest in exchange rates, write:
Owe TK 344-Get the fund, the bet.
There is a TK 413-exchange rate deviation.
-If you have an exchange rate, write:
Owe TK 413-Exchange Rate
There's TK 344.
What? 61. Account 347-deferred income tax payable
1. Accounting Principles
a) This account is used to reflect the existing value and the increased volatility situation, the reduction of deferred income tax payable. Deferred income tax must be specified on the basis of temporary arbitrates that are subject to an annual tax rate and the current income tax rate in the following formula:
| Deferred income tax must pay |
= |
Tax temporary arbiter |
x |
Current business income tax rate (%) |
The case at the time of the deferred income tax return has been known to have a change in the future TNDN tax rate, if the deferred income tax return must be paid in the time the new tax rate went into effect, the tax pressure tax. To record the deferred tax return to the new tax rate.
b) The tax integrity of the property or debt must be paid and the temporary deviation:
-The tax property of the property is the value that will be subtracted from the taxable income when the value of the property ' s record value. If income is not taxable, the tax base of the property is equal to the value of the property of that property. The income tax base of the debt must be paid as its record value minus (-) the value will be deducted into taxable income when the debt payment must be paid in the future. For pre-received revenue, the tax base is its record value, minus the value part of the revenue not subject to tax in the future.
-The temporary arbiter is the difference between the record value of the asset or the debt payable in the Balance Sheet and the tax base of the property or the debt payable. Temporary deviation consists of two types: temporary deviation from the deduction and temporary tax arbiter. Tax temporary arbitrates are temporary arbitrates that make the income tax return payable when determining future taxable income when the value of the account of the assets is recovered or the debt payable is paid.
+ Temporary deviation of time is only one of the temporary arbitrate cases, for example: If the accounting gain is noted in this period but taxable income is calculated in the other period.
+ The temporary disparities between the record value of the asset or the debt must be paid against the tax basis of the property or the debt payable that may not be a temporary arbiter in terms of time, for example: When reassessment of a property then the value of the value of The property changes, but if the tax base doesn't change, it's a temporary spread. However the time of recording value and tax base is not changed so that this temporary disparity is not a temporary difference in time.
+ Accounting does not continue to use the concept of "permanent deviation" to distinguish it from a temporary arbiter when determining deferred income tax due to the time of property recovery or payment payment must be paid as well as time to deduct property and debt payable. The income tax is finite.
c) The deferred income tax must be paid must be noted for all temporary tax breaks, unless the deferred income tax must be returned from the initial record of a property or debt payable by a transaction in which this transaction is not available. affects accounting returns or income tax returns (or tax loopholes) at the time of the trading arise.
d) When the Financial Reporting, the accounting must determine the temporary tax breaks that arise in the current year as the base determines the number of deferred income tax returns to be recorded in the year.
The return of deferred income tax payable in the year was made in accordance with the principle of clearing between the deferred income tax rate payable in this year with the number of deferred income taxes recorded from the previous year but this year was recorded. decreased (complete), in principle:
-If the number of deferred income tax returns in the year greater than the deferred income tax return must be completed in the year, the only deferred income tax return must be paid as the difference between the deferred income tax return must be paid. More than the number is completed in the year;
-If the number of deferred income tax returns in the year is less than the number of deferred income taxes must be completed in the year, the only deferred (in-order) accounting of the deferred income tax return is the difference between the deferred income tax return. Less than the number of births in the year.
e) The deferred income tax payable in the year is not related to the items recorded directly into the equity which must be recorded as the deferred business income tax expense of the year.
g) The accounting must record deferred income tax payable when temporary arbitrates are subject to tax no longer affecting tax returns (when the property is recovered or the debt must pay the payment).
h) The clearing of deferred income tax must be paid and deferred income tax assets made only by setting up the balance sheet, which does not implement when the deferred income tax returns must be paid on accounting books.
2. The texture and reflection content of the account 347-Deferred Income Tax Returns
Debt: Deferred income tax must be paid down (completed) during the period.
There Are: Deferred income tax must be paid in the period.
Available balance: Deferred income tax must return to the end of the period.
3. The method of accounting for some key economic transactions
At the end of the year, the "Table of Deferred Income Tax" base accounting required to record deferred income tax returns from transactions in the year into deferred business income tax expense:
a) If the deferred income tax rate must be returned in the year greater than the deferred income tax return must be completed in the year, the accounting only noted the addition of deferred income tax returns must be paid as the difference between the deferred income tax return must be paid. Larger births than the number of completed in the year, write:
Debt TK 8212-deferred business income tax expense
There are TK 347-deferred income tax return.
b) If the deferred income tax number must be returned in the year smaller than the deferred income tax return must be completed in the year, the only deferred income tax (return) of deferred income tax return is the difference between the deferred income tax return. pay smaller births than the number completed in the year, write:
Debt TK 347-deferred income tax return
There are TK 8212-deferred business income tax expense.
1. Accounting Principles
a) This account is used to reflect existing payable precautions, the situation of extracts and the use of the business to pay the business.
b) The reserve must be paid only when satisfying the following conditions:
-The business has a current debt obligation (legal obligation or a union obligation) as a result from an event that has occurred;
-The decrease in the possible economic benefits that led to the requirement to pay the debt obligation; and so on.
-Make a reliable estimate of the value of that debt obligation.
c) The recorded value of a expected payout is the most plausible estimate of the amount that will be spent in order to pay the current debt obligation at the end of the accounting period of the year or at the end of the accounting period between the age.
d) The provision for the right to pay was set up at the time of the Financial Reporting. Where the number of contingers must be paid for in this accounting period is greater than the number of bills that must have been established in the previous accounting period, and the number of differences is recorded at the cost of production, the business of the accounting period. In case the number of contingers must be established in this accounting period is less than the number of bills that have been established in the previous accounting period, and the number of arbiters must be completed in terms of the cost of production, the business of the accounting period.
For the project to be returned to the construction of the built construction work for each construction site and to be established at the end of the accounting period of the year or at the end of the accounting period between the age. In case the reserve number must be returned to the construction of the built construction work larger than the actual cost of the birth, the number of deviation is logged into the "Other Income" TK 711.
Only the expenses associated with the planned repayment of the original must be compensated by the provision of the provision.
e) Do not record a contingation for future operating losses, unless they involve a large risk-risk contract and satisfy the reserve record. If the business has a large risk contract, then the current debt obligation under contract must be noted and evaluated as a separate reserve and provision for each of the major risk contracts.
) A contingus for enterprise restructuring costs is only noted when there is sufficient recognition for the provisions in accordance with provisions at the Accounting Standards section "The assets, property, and potential debt". When it comes to restructuring the business, the union obligations arise only when the business:
-There are specific official plans to determine the restructuring of the business, which must have at least five content following:
+ The whole or part of the business is relevant;
+ important positions affected;
+ Position, mission and number of employees estimated to be awarded compensation when they are forced to quit;
+ The expenses will be paid; and
+ When the plan is done.
-Make sure that the hosts are affected and proceed with the process of restructuring by starting that plan or announcing important issues to the affected hosts of the restructuring.
h) A backup for restructuring is only intended for direct costs that arise from restructuring operations, which are the costs that satisfy both conditions:
-Need to be restructured.
-It is not relevant to the regular activities of the business.
The contingation for restructuring does not include the costs such as:
-Training or transfer of existing employees;
-Marketing.
-invest in new systems and distribution networks.
i) The repayment of the contingers must usually include:
-The backup has to restructure the business.
-The backup has to pay for the product.
-To the construction site.
-The other must pay, including the provision of the pension bill required by law, the provision for repairs, maintenance of the TSCE (according to technical requirements), the provision of the provision for the large risk contract in which these were required. Fees are required to pay for contracts related to the contract beyond the expected economic benefits of that contract;
) When a backup is paid, the business is noted at the cost of enterprise management, in particular for the provision of the provision of the product warranty, the goods are noted at the cost of the sale, the provision payable on the cost of warranty of construction work. It ' s been recorded at the expense of general production.
2. The texture and reflection content of the 352-Project account must return
Debt:
-The backup reduction must pay when the cost of the expenses associated with the reserve was established;
-The backup (complete) the backup must pay when the business is definitely no longer subject to economic decline due to not paying for debt obligations;
-A reduction in the expected return of the number of arbiters between the number of backup must be set up this year than the number of previously unusable pre-paid backup.
There Are: Reflecting the number of backup must be charged at the expense.
Available balance: Reflecting the number of backup must be available at the end of the period.
Account 352 has four accounts grade 2.
-Account 3521. -Proposition of the Product Product Protection: This account is used to reflect the number of product warranty reserves, goods for the number of products, goods that have identified as consumption in the period;
-Account 3522. -Building the construction of construction works: This account is used to reflect the number of construction work protection for construction projects, completion of the work item, for example;
-Account 3523. -Business restructuring reserve: This account reflects the number of contingus that has to pay for enterprise restructuring operations, such as the cost of moving the business location, the cost of supporting the worker ...;
-Account 3524. -The bill must be different: This account reflects other paid bills by law in addition to the provisions that have been reflected above, such as the cost of environmental circumstances, the cost of cleaning, restoration and reimbursable refund, the project. The emergency room, the provisions of the labor law, the cost of repairs, maintenance, the periodic ...
3. The method of accounting for some key economic transactions
a) The method of accounting for product warranty, commodity
-The case of a sales business for customers is accompanied by a repair warranty for the failure of the production failure discovered during the time of product warranty, goods, businesses self-estimated the cost of warranty on the basis of the number of products. The goods, the goods, were determined to be consumed during the period. When setting up a room for the cost of repair, product warranty, goods sold, write:
Debt TK 641-Cost of sale
There are TK 352-Prepaid backup (3521).
-When a delivery of the expenses associated with the reserve payout must be returned to the product warranty, the original set of goods, such as the cost of raw materials, direct employee costs, the cost of depreciation TSCE, the cost of the purchase service ...,:
+ The case has no independent department on product warranty, merchandise:
When giving birth to expenses related to the warranty of products, goods, records:
Debt of TK 621, 622, 627, ...
Debt TK 133-The GTGT Tax is deducted (if any)
There are TK 111, 112, 152, 214, 331, 334, 338, ...
At the end of the period, the end of product warranty costs, actual goods that arise during the period, write:
Debt TK 154-The unfinished SXKD cost
There are TK 621, 622, 627, ...
When repairing the product warranty, the goods complete the delivery to the customer, write:
Owe TK 352-Prepaid backup (3521)
Debt TK 641-Cost of sale (spare part to return product warranty, lack of goods)
There are TK 154-production costs, unfinished business.
+ The case has an independent department of product warranty, merchandise, amount to the warranty department on the cost of product warranty, merchandise, construction of the completion of the delivery for the customer, writing:
Owe TK 352-Prepaid backup (3521)
Debt TK 641-Cost of sale (the smaller difference between the backup must pay the product warranty, merchandise versus cost)
It ' s about warranty.
There's TK 336.
-When a financial report is set, the business must determine the number of product warranty reserves, the goods need to extract:
+ The expected number of contingers in this accounting period is greater than the number of bills that must have been established in the previous accounting period but have not yet used the number of accounting disparities at the expense, writing:
Debt TK 641-Cost of sale
There are TK 352-Prepaid backup (3521).
+ The case number of prepaid contingers in this accounting period is less than the number of paid bills set up in the previous accounting period but has not been used, the number of completed income disparities, says:
Owe TK 352-Prepaid backup (3521)
There are TK 641-The sales cost.
b) The project accounting method for building construction works
-The extraction of the construction work reserve is done for each of the work, the completion of the work category, the table in the period. When you determine the number of backup to return the construction cost of the construction work, write:
Debt TK 627-General Production Cost
There are TK 352-Prepaid backup (3522).
-When a delivery of the expenses associated with the reserve payout must be returned to the original construction work warranty, such as the cost of raw materials, direct employee costs, the cost of depreciation TSCE, the cost of the external service ...
+ Business cases self-implementation of construction work:
When giving birth to the expenses associated with the warranty, write:
Debt of TK 621, 622, 627, ...
Debt TK 133-The GTGT Tax is deducted (if any)
There are TK 111, 112, 152, 214, 331, 334, 338, ...
At the end of the period, the actual cost of warranty of actual warranty was born during the period, writing:
Debt TK 154-The unfinished SXKD cost
There are TK 621, 622, 627, ...
When you repair the warranty process completion of the delivery to the customer, write:
Owe TK 352-Prepaid backup (3522)
Debt TK 632-Cost of goods sold (the difference between the number of contingers has since been smaller than the actual cost of warranty)
There are TK 154-production costs, unfinished business.
+ The case of delivery for the unit directly or outsourcing performs the warranty, writing:
Owe TK 352-Prepaid backup (3522)
Debt TK 632-Cost of goods sold (the difference between the number of contingers has since been smaller than the actual cost of warranty)
There are 331, 336 ...
-The expiration of the construction schedule, if the work does not have to be warranty or the number of backup to be returned to the construction of the construction work larger than the actual cost of the birth, the number of differences must be completed, says:
Owe TK 352-Prepaid backup (3522)
There are TK 711-Other income.
c) The method of restructuring the business restructuring business and the backup must be paid differently
-When extracts the bill for business restructuring costs, the bill has to pay differently, the backup for large-risk contracts in which the required costs must pay for contracts related to the contract beyond the expected economic benefits of the company. to be obtained from that contract (such as compensation or compensation due to the non-implementation of the contract, legal cases ...), write:
Debt TK 642-Business Management Cost (6426)
TK 352-Prepaid backup (3523, 3524).
-When extracts the reserve for environmental-complete expenses, the cost of packing, recovery, and reimbursable return, the pension bill that follows the provisions of the Labor Law ..., says:
Debt of TK 627, 641, 642
There's TK 352-backup.
-For TSCE, the technical requirement must be conducted in periodic repairs, accounting must be done in advance of TSCE repair costs, writing:
Debt of TK 627, 641, 642
There's TK 352-backup.
-When a delivery of the expenses associated with the bill must be returned, write:
Owe TK 352-Prepaid backup (3523, 3524)
There are TK 111, 112, 241, 331, ...
-When a financial report is set, the business must determine the number of contingen-paid backup:
+ The case number of prepaid contingers in this accounting period is greater than the number of bills that must have been established in the previous accounting period but did not use all the number of accounting disparities at the expense, writing:
Debt TK 642-Business Management Cost (6426)
TK 352-Prepaid backup (3523, 3524).
+ The case number of prepaid contingers in this accounting period is less than the number of paid bills set up in the previous accounting period but has not been used, the number of completed income disparities, says:
Owe TK 352-Prepaid backup (3523, 3524)
There are TK 642-Enterprise management cost (6426).
d) In some cases, the business may seek a third party to pay a partial or full portion of the cost to the reserve (for example, through insurance contracts, indemers or vendor warranty papers), the third party may be able to do so. return to what the business has paid. When the business receives a third party repayment to pay a partial or all of the cost to the reserve, the accounting notes:
Debts of TK 111, 112, ...
There are TK 711-Other income.
) Accounting for handling payout payments before moving the business 100% of state capital into the Company ' s Equity Firms
The failover must pay after the damage offset, to the time the official move into a holding company, if the accounting of increased state capital at the time of the delivery, says:
Owe TK 352-The backup must be paid
There are TK 411-equity investment.
What? 63. Account 353-Foundation commendation, Welfare
1. Accounting Principles
a) This account is used to reflect the existing number, the increasing situation, the reward fund, the welfare fund, and the corporate executive management reward fund. The reward fund, the welfare fund, is cited from the enterprise ' s TNDN tax returns to use for commendation work, to encourage material benefits, serve the need for public welfare, improve and enhance the physical life, the spirit of the labourers. Oh,
b) The extraction and use of a reward fund, the welfare fund, and the management of the company that run the company must follow the current fiscal policy.
c) The reward fund, the welfare fund, the corporate executive reward fund must be detailed in detail according to each type of fund.
d) For TSCE to invest, hedge fund benefits when completed using manufacturing, business, accounting for TSCE, which simultaneously increases the equity of the owner and reducing the welfare fund.
For TSCE investment, hedge fund procurement when completed for cultural needs, corporate welfare, accounting for TSCE and simultaneously transferred from the Welfare Fund (TK 3532) to the Welfare Fund that formed TSCE (TK 3533). These TSCs have months of unquotation of depreciation TSCE at the cost of the end of the annuation accounting of TSCE once/a year to record the welfare fund that has formed TSCE.
2. The texture and reflection content of the 353 account-The Commendation Fund, Welfare
Debt:
-Benefits fund spending, benefit fund, corporate executive management fund;
-The welfare fund has formed the TSCE when calculating TSCE or due to the concession, liquoration, lack of detection when checking the TSCE;
-Investment, procurement of TSCE by welfare fund upon completion of cultural needs, welfare;
-The reward fund, the benefits for the subordination.
Party
-Exposition the reward fund, the welfare fund, the corporate executive fund that runs the company from the TNDN tax profit;
-The reward fund, the welfare granted on the grant;
-The welfare fund has formed the TSCE increase due to investment, the complete benefit fund procurement of the TSCE put into use for manufacturing, business or cultural activities, welfare.
The balance is available: Number of reward funds, the current welfare fund of the business.
Account 353-The Commendation Fund, the benefits, has four second-degree accounts:
-Account 3531. Reflecting the existing number, the situation is critical and the cost of the reward fund of the business.
-Account 3532. Reflecting the existing number, the situation of extracts and the expense of the welfare fund of the business.
-Accounts 3533-The welfare fund has formed the TSCE: Reflecting the existing number, the situation increased, reducing the welfare fund that formed the business ' s TSCE.
- Account 3534-The company's management grant fund. : Reflect the existing number, the situation of extracts and the expenditure of the Corporate Executive Management Board.
3. The method of accounting for some key economic transactions
a) During the year when the herbation of the reward fund, welfare, write:
Debt TK 421-The post-tax profit undistributed
There are TK 353-Foundation commendation, Welfare (3531, 3532, 3534).
b) At the end of the year, which determines the reward fund, the welfare is further cited, says:
Debt TK 421-The post-tax profit undistributed
There are TK 353-Foundation commendation, Welfare (3531, 3532, 3534).
c) The reward must be paid to employees and other workers in the business, writing:
Debt TK 353-The prize fund, welfare (3531).
There's TK 334.
d) Use the welfare fund to provide a difficult grant, spend on employees and holiday labourers, spend on the cultural movement, the popular culture, writing:
Owe TK 353-The Commendation Fund, Welfare (3532)
There are TK 111, 112.
When selling the product, merchandise of a reward fund, the accounting reflects that the revenue does not include a GTGT tax that must submit, write:
Debt TK 353-The reward fund, welfare (total payment price)
There are TK 511-Sales and service sales.
There are TK 3331-GTGT tax must submit (33311).
e) When granted on the grant fund, the welfare to the subordinate unit, write:
Debt TK 353-Commendation Fund, Welfare (3531, 3532, 3534)
There are TK 111, 112.
g) The number of commendation funds, the welfare issued by the unit on the level down, says:
Debts of TK 111, 112, ...
There are TK 353-Foundation commendation, Welfare (3531, 3532).
h) Use the welfare fund of natural disasters, fire, charity ...
Owe TK 353-The Commendation Fund, Welfare (3532)
There are TK 111, 112.
i) When investing, the TSCE procurement is completed by the benefit fund that comes into use for cultural purposes, the welfare of the business, writing:
"TK 211-TSCE".
Debt TK 133-The GTGT Tax is deducted (if deductible)
There are TK 111, 112, 241, 331, ...
If the input GTGT tax is not deductible, the TSCE principle includes the GTGT tax.
At the same time, write:
Owe TK 3532-The Welfare Fund
There are TK 3533-The welfare fund has formed the TSCE.
n) periodically, depreciation of the investment TSCE, hedge fund procurement, use for cultural needs, welfare of the business, write:
Debt TK 3533-The welfare fund has formed TSCE
There's TK 214-A TSCE Trail.
l) When the franchise, the investment TSCE liquy, procurement by the welfare fund, used in cultural, welfare,
-TSCE for sale, liquoration:
Debt TK 3533-The Welfare Fund has formed TSCE (the remaining value)
Debt TK 214-The TSCE Trail (depreciation value)
There are TK 211-TSCE (principle).
-To reflect the revenues, the cost, the TSCE.
+ For expenses, write:
Owe TK 353-The Commendation Fund, Welfare (3532)
Debt TK 133-The GTGT Tax is deducted (if deductible)
There are TK 111, 112, 334, ...
+ For revenues, write:
Debts of TK 111, 112
There are TK 353-Foundation commendation, Welfare (3532)
There are TK 3331-GTGT tax must submit (if any).
m) The asset transfer accounting is the welfare works: The case of the transfer of housing at the cadre, the investment worker by the source of the business ' s welfare fund for the local housing agency to manage, write:
Debt TK 3533-The Welfare Fund has formed TSCE (the remaining value)
Debt TK 214-The TSCE Trail (depreciation value)
There are TK 211-TSCE (principle).
n) The case of business owners decided to reward the Board of Directors, the Board of Directors from the Management Board of Management, which runs the company, says:
Owe TK 353-The Commendation Fund, Welfare (3354)
There are TK 111, 112 ...
o) The case of the holding company issued a reward stock from the reward fund to increase the equity of the owner, write:
Debt TK 3531-Commendation Fund
Debt TK 4112-equity surplus (price lower than denominates)
Got TK 4111-The owner of the owner
There are TK 4112-Surplus Capital Surplus (priced higher than denominated).
p) The accounting of the balance of reward funds and the welfare fund before determining the value of the business as a business share of 100% of state capital.
-When transferring the number of reward funds and the share benefit to the worker with the name on the business ' s regular list at the time of its shareholding, writing:
Debt TK 353-Commendation Fund, Welfare (3531, 3532)
There's TK 334.
-When the money from the Foundation comms, the welfare for the worker, says:
I owe it to TK 334.
There are TK 111, 112.
-The business case has spent more than a reward fund, the benefits (account 353 with debt balances) processed as follows:
+ For a direct spent to the worker with a name on a regular list at the time of the decision to share a return before selling preferable shares, write:
Debt TK 138-Must be different
There are TK 353-Foundation commendation, Welfare (3531, 3532).
+ For the payments, the gift costs, the cost to the worker who lost his job, quit the job before deciding the number of business shares and was determined to value the value of the business as a receivability, Write:
Debt of TK 111, 112, 334 (organiser, individual must compensate)
Debt TK 642-Business Management Cost
There are TK 353-Foundation commendation, welfare.
What? 64. pp. 356-The Foundation for Science and Science Development
1. Accounting Principles
a) This account is used to reflect the existing number, the situation that increases the business and technology development fund (PTKH&CN) of the business. The enterprise PTKH&CN fund is used only for scientific investment, technology in Vietnam.
b) The PTKH&CN Foundation is calculated at the cost of enterprise management to determine the business results in the period. The extraction and use of the PTKH&CN Foundation of the business must comply with the provisions of the law.
c) The business case uses the PTKH&CN Fund to fund the study, production of testing, the amount of proceeds when selling the production product is offset by the cost of production testing in principle:
-The difference between the amount of proceeds from the sale of production products is higher than the cost of the attempted production of the PTKH &CN;
-The difference between the amount of proceeds from the sale of the production production product is lower than the cost of the attempted production of the PTKH&CN Fund.
d) periodically, the business established a report on the level of quotation, use, decision of the PTKH&CN Foundation and the filing of competent authorities under the rule of law.
2. The texture and reflection content of the 356-Fund account for the development of science and technology
Debt :
-The expenditures from the Foundation for Science and technology development;
-The reduction of the Science and technology development fund has formed a fixed asset (TSCE) when the depreciation of the TSCE; the remaining value of TSCE when the concession is sold, liquorated; the cost of liquoration, the TSCE franchise formed from the Scientific and Industrial Development Fund.
-The development of the Science and technology Development Fund formed TSCE when TSCE formed from the Scientific Development Fund and the technology for manufacturing purposes, business.
Party :
-Extract the Foundation for Scientific Development and technology at the cost of enterprise management.
-The amount from the liquation, the TSCE franchise formed from the Scientific Development Fund and the technology that formed the TSCE.
Available Balance : The number of scientific development funds and the existing technology of the business.
Account 356-The scientific and technological development fund has two secondary accounts:
-Account 3561. -Fund for science and technology development: Reflecting the existing number and the situation of extraction, the fund expenditures development of science and technology;
-Account 3562-The Fund for Scientific Development and technology has formed TSCE: Reflecting the existing numbers, the situation increased, reducing the development of science and technology that formed the TSCE (the scientific development fund and the technology that formed the TSCE).
3. The accounting method accounting for a number of key economic cases
a) In the year when the foundation of the scientific and technological development fund, write:
Debt TK 642-Business Management Cost
There are TK 356-The Foundation for Science and Science Development.
b) When the cost of the PTKH&CN Foundation serves for research purposes, the scientific and technological development of the business, write:
Debt TK 356-Scientific and technological development fund
Debt TK 133-The GTGT Tax is deducted (if any)
There are TK 111, 112, 331 ...
c) When using the PTKH&CN Foundation to cover the product testing operation:
-Try to assemble the cost of the production, write:
Debt TK 154-Cost of production, unfinished business
Debt TK 133-The GTGT Tax is deducted
There are TK 111, 112, 152, 331 ...
-When selling the production product, write:
Owe TK 111, 112, 131
There are TK 154-The production costs, the unfinished business.
There are TK 333-Taxes and State Accounts receivable (if available)
-The difference between the cost of the production production and the proceeds from the sale of the revised production product, reduced the Fund, says:
+ The number of the proceeds from the sale of the production product higher than the cost of the production production, the accounting of the PTKH&CN Foundation added:
Debt TK 154-Cost of production, unfinished business
There are TK 356-The Science and Science Development Foundation
+ The number of the proceeds from the sale of the production product is less than the cost of the trial production, accounting for the reverse of the above.
d) When investing, TSCE procurement is completed by the scientific development fund and technology used for research purposes, scientific development and technology:
-When investing, shopping for TSCE, writing:
Debt of TK 211, 213 (principle)
Debt TK 133-The GTGT Tax is deducted (if any)
There are TK 111, 112, 331 ...
At the same time, write:
Debt TK 3561-Scientific and technological development fund
There are TK 3562-The PTKH&CN Foundation has formed TSCE.
-At the end of the accounting period, the depreciation of the Investment TSCE, procurement by the Scientific Development Fund and the technology used for research purposes, scientific and technological development, write:
Debt TK 3562-The PTKH&CN Foundation has formed TSCE
There's TK 214-A TSCE Trail.
-When liquoration, investment TSCE, procurement by fund development of science and technology:
+ TSCE reduction, concession:
Debt TK 3562-The PTKH&CN Foundation has formed TSCE (the remaining value)
Debt TK 214-The TSCE Trail (depreciation value)
There are TK 211, 213.
+ To record the proceeds from the liquoration, the TSCE franchise:
Debt of TK 111, 112, 131
There are TK 3561-The Science and Science Development Foundation
There are TK 3331-GTGT tax must submit (33311).
+ Note that the cost of the birth is directly related to the liquoration, the TSCE franchise:
Debt TK 3561-Scientific and technological development fund
Debt TK 133-The GTGT Tax is deducted (if any)
There are TK 111, 112, 331.
-At the end of the research process, development of the science of technology, the transfer of TSCE forms from the Foundation for Science and technology development to the purpose of manufacturing, business, accounting accounting:
Debt TK 3562-The PTKH&CN Foundation has formed TSCE (the remaining value)
of TSCE form from undeductible fund.)
There are TK 711-Other income.
Since the time the TSCE has moved to manufacturing, the business, the depreciation of the TSCE is calculated at the cost of manufacturing, business as defined by the existing enterprise accounting regime.
1. Accounting Principles
a) This account is used to reflect the volatility situation and the value of the Fund to stabilize prices at the time of the business ' s reporting which is allowed to extract the Price Equality Fund into the cost of business production by law. According to the business sector, business is added to the name of the Fund, which is consistent with its business, and its business sector, for example, the Global Gas Fund, oil.
b) The business must extract, use and resolve the Stability Fund in accordance with the provisions of the law. The business uses only this account if the law requires to extract the Price Stability Fund at the expense of production, business in the period.
c) The fund is stable when the extract is calculated at the cost of goods sold, when using the Fund for the purpose of price-price, the business is credited with the price of goods sold.
2. The texture and the reflection of the account 357-The Price Peace Fund
Debt : The number of affordable funds used.
Party : The number of the fund is stable at the expense of the business production in the period.
Available Balance : The average number of funds is currently available for the end of the business.
3. The Fund Accounting Method
-When the Fund is OK, write:
Debt TK 632-Cost of goods sold
There's TK 357.
-When using the Fund for a fine, write:
Debt TK 357-The Fund is fine
There are TK 632-Cost of goods sold.
What? 66. The principle of equity accounting
1. The equity equity is the net asset portion of the remaining business owned by the shareholders, the capital (owner). The equity is reflected in each source of the form:
-The equity of the owner;
-profits from business operations;
-The arbiter reevalues the asset.
2. The accounting does not record the capital that contributes to the charter capital on the business registration license. The resulting donation, from owners who are always credited with the number of contributions, is absolute not to note according to the number of commitments that will contribute to the owners. As a result of a non-monetary asset, accounting must be noted according to the reasonable value of the non-monetary asset on the day of the financing.
3. The adoption of capital assets such as copyrights, exploitation rights, property use, trademarks, trademarks etc. are made only when the specific regulation of law or authority has jurisdiction. When the law has no specific regulation on the issue, the transactions that are capital-branded, the brand are accountated as the lease of the property or franchise, according to it:
-For a brand equity, brand name, trade name: Note the amount of money obtained from the other side using the brand, the commercial name is the revenue for intanable assets, franchisor, zero recognition of the value of the investment. to the other unit and the income or equity corresponding to the value of the investment;
-For the receiving party that contributes to the brand, the label, the trade name: No brand value, brand name, commercial name, and equity growth corresponding to brand value, brand name, brand name. The amount paid for the use of the brand, the brand, the trade name is noted as the cost of renting the property, the cost of the franchise.
4. The use of the equity of the owner, the arbiter reassessment of the asset, the investment fund developed to offset the business that is made by the decision of the owner, the business must fully implement the procedure by law.
5. The distribution of profit only does when the business is profitable after undistributed tax. In all cases, the profits for the owner of the excessive amount of profit after undistributed tax on the nature are a decrease in capital, and the business must fully implement the procedures under the law and adjust the business register.
What? 67. Account 411-Investment Capital of the owner
1. Accounting Principles
a) This account is used to reflect the inherent equity of existing investment and the situation, reducing the equity of the owner. The subsidiaries, the unit as independent accounting operators reflect the number of capital firms invested in this account.
Depending on the activity characteristics of each unit, this account can be used at units without the legal fusion of the capital in order to reflect the number of business capital issued by the upper unit (the case does not account for the 3361). to return to business capital.
b) The investment capital of the owner includes:
-Initial Contributions to the owners;
-Additional loans from equity-owned funds, the post-tax profit of business activity;
-The capital structure of the conversion bond (the option to convert bonds to stock);
-The refunds are not reimbursable, the other received by a competent authority authoritated the investment capital of the owner.
c) Businesses are only accounting for TK 411-"equity of the owner" according to the number of actual equity that the owner has contributed, which is not recorded according to the commitment number, the number must be obtained by the owners.
d) The business must organize the accounting of equity investments by each source of capital (such as the equity surplus, equity surplus, other capital) and the detailed tracking of each organization, individual to the capital.
The business accounts for the owner's investment when:
-Business pays capital to the State Budget or is funded by capital for other businesses according to the decision of the competent authority;
-Return the capital to the owners, cancel the fund shares in accordance with the rule of law;
-The body, the end of operation by law;
-Other cases by law.
e) Identialization of the capital ' s contribution by foreign currency
-When the investment license stipulated the charter capital of the business was determined by foreign currency equivalent to a quantity of Vietnamese money, the identification of the investor's contribution by foreign currency (inheritance, lack, sufficient compared to the charter capital) was based on the number. Foreign currency has contributed, not considering the regulation of foreign currency in Vietnam under the investment license.
-The case of corporate accounting records, setting and presenting the Financial Reporting Report in Vietnam, when the investor contributes to the foreign currency in progress, accounting must apply the actual transaction rates at each time of its contribution to the regulation of Vietnam and Vietnam. write on the equity of the owner, the equity surplus (if any).
-In the course of operation, do not re-evaluate the balance with an account of 411 "equity of the owner" of foreign origin.
g) The case of a property that contributes to the asset must reflect an increase in the equity of the owner in the price of reassessment of the assets accepted by the parties. For intandiated properties such as trademarks, trademarks, trading names, extraction rights, project development ... are only raised in capital only if the law is relevant for permission.
h) For the holding company, which contributed the share of the shareholders to the actual price issued the stock, but is reflected in the details in accordance with its own standards: the equity of the owner and the equity surplus:
-The equity of the owner is reflected in the price of shares that are simultaneously monitored for the common stock of voting rights and the preferred stock. The business must be accounting for two types of preferable stock:
+ The preferable stock is classified as equity if the release is not obliged to purchase that preferable stock.
+ The preferable stock is classified as debt payable if the release of the spokesperson must purchase that preferable stock at a time that has been determined in the future and the stock acquisition obligation must be noted immediately in the release date at the time of release. It's the stock.
-The equity surplus reflects the disparity between the price and the stock release price (including the reissue of the fund stock) and may be a positive surplus (if the release price is higher than the denominated) or negative surplus (if the release price is lower than fate) price).
i) The principle of defining and recognizing the option of converting bonds to stock (the capital composition of the conversion bond):
-The option to convert bonds into shares that arise when the business releases the type of bond that can be converted into a defined number of shares that are predefined in the release method.
-The value of the capital configuration of the conversion bond is determined to be the difference between the total proceeds from the release of the conversion bond and the value of the debt component of the conversion bond (see the regulation of the 343-bond account).
-At the time of the initial record, the value of the option to choose the stock of the convertiated bond is noted separately in the equity investment portion of the owner. At the expiration of the bond, accounting for this transfer to the record is an equity surplus.
2. The texture and the reflection content of the account 411-the equity of the owner
Debt: The equity of the owner decreased due to:
-reimbursable equity for capital owners;
-Which transfers capital to another unit;
-The stock release is lower than the price.
-Disbody, end of business operation;
-The business hole in accordance with the authority of the authority.
-Cancel the fund shares (for the holding company).
There Are: The equity of the owner increased due to:
-The owners of the capital;
-Additional capital from business profit, from equity funds;
-The stock is higher than the price.
-To give birth to the bonds of bonds to stock.
-The value of gifts, votes, grants (after excluding the taxes must submit) is scored on the equity of the owner by the decision of the competent authorities.
Available Balance : The investment of the existing owner of the business.
Account 411-The equity of the owner, there are four second-level accounts:
-TK 4111-owner's contribution: This account reflects the equity investment of the owner under the Company Charter of the equity holders. For equity firms that have contributed to the stock release that is logged into this account in denominations.
For the holding company, account 4111-The equity of the owner has 2 high-level accounts:
+ Account 41111-The common stock has the right to vote : This account reflects the total denominates of the common stock in voting rights;
+ Account 41112-Shares preferable: This account reflects the total value of the preferable stock. The business must detail the preferred stock into two main groups: The group is classified and presented as the equity (at the 411a of the Balance Sheet); the Group is classified and presented as the debt payable (at the Title 342 of the Balance Sheet).
-TK 4112-equity surplus: This account reflects the difference between the release price and the stock price; the deviation between the price of the fund stock and the reissue of the fund shares (for the holding companies). This account may have balances or balance balances.
-TK 4113-Voting bond option: This account is used only at the end of the conversion bond, used to reflect the capital structure (stock option) of the conversion bond at the time of the report.
The texture and reflection of the account 4113-"The option to convert bonds"
Debt: The transfer of the value of the stock option to score an equity surplus at the time of the bond maturity.
There Are: The value of the option to choose the stock of the conversion bond recorded at the time of the release.
Available balance: The value of the option to choose the stock of the bond converts at the time of the report.
-TK 4118-Other capital: This account reflects the amount of capital that is formed due to the addition of business activity results or as a result of being donated, votes, grants, reassessment of assets (if these grants are allowed to record, reduce the equity of the owner).
3. The method of accounting for some key economic transactions
3.1. Upon the implementation of the equity of the owners, write:
Debt of TK 111, 112 (if paid by money)
Debt of TK 121, 128, 228 (if received by stock, bonds, investments in other business)
Debt of TK 152, 155, 156 (if received by inventory)
Debt of TK 211, 213, 217, 241 (if you receive TSCE, BDT)
Debt of TK 331, 338, 341 (if the transfer, debt must be paid into capital)
Debt of TK 4112, 4118 (difference between asset value, debt payable to capital is less than the capital value)
It's the owner of the owner.
Got TK 4111-The owner of the owner
There are TK 4112, 4118 (difference between asset value, debt payable to which is greater than the value of the capital is calculated as the equity of the owner).
3.2. The equity firm released shares of capital mobiles from the shareholders.
a) When receiving the stock purchase of shareholders with the price issued in accordance with the stock price, write:
Debt of TK 111, 112 (denominated)
There are TK 4111-The owner ' s contribution (denominates).
The holding company noted the popular stock price details with voting rights on TK 41111; The Cost of Stock Price on TK 41112.
b) When receiving the stock purchase of shareholders there is the difference between the release price and the stock price, says:
Debt of TK 111,112 (issued price)
Debt TK 4112-equity surplus (price release is less than denominated)
There are TK 4111-The owner ' s contribution (denominates)
There are TK 4112-equity surplus (issued > value)
c) Direct costs associated with the release of the stock, write:
Debt TK 4112-equity surplus
There are TK 111, 112.
3.3. Where the equity firm releases shares from the equity sources:
a) The case of the holding company issued additional shares from the source of equity surplus, the accounting of the base to the filing, the evidence from the related accounting, says:
Debt TK 4112-equity surplus
There are TK 4111-The owner of the owner.
b) The equity firm was issued more shares from the development of the Development Investment Fund, writing:
Debt TK 414-Development Investment Fund
Got TK 4111-The owner of the owner
There are TK 4112-Surplus Capital Surplus (if available).
c) The case of the holding company issued adds the stock from the undistributed profit after the undistributed tax (paid dividends by the stock) write:
Debt TK 421-The post-tax profit undistributed
There are TK 4111-The equity of the owner;
There are TK 4112-Surplus Capital Surplus (if available).
3.4. The case of the holding company releases shares to invest in other business (including the business merger case in the form of a stock release).
a) If the stock release price is greater than the denominated, write:
Debt TK 221-Investment in subsidiary
There are TK 4111-The equity of the owner;
There are TK 4112-Surplus Capital Surplus (if available).
b) If the stock release price is less than the denominated, write:
Debt TK 221-Investment in subsidiary
Debt TK 4112-equity surplus (if available)
There are TK 4111-The owner of the owner.
3.5. The case of the holding company was issued a reward stock from the reward fund to increase the equity of the owner, writing:
Debt TK 3531-Commendation Fund
Debt TK 4112-equity surplus (lower release price)
Got TK 4111-The owner of the owner
There are TK 4112-equity surplus (issued > denominates).
3.6. Fund stock accounting
a) When purchasing a fund stock, the accounting reflects on the actual price purchase, writing:
Debt TK 419-Stock Fund
There are TK 111, 112.
b) When the fund shares reissue, write:
Debt of TK 111,112 (reissued price)
Debt TK 4112-equity surplus (reissued price less than record price)
There is TK 419-Fund stock.
There are TK 4112-equity surplus (reissued price greater than the fund stock price).
c) When the holding company rescints the fund stock:
Debt TK 4111-The equity of the owner (in denominations)
Debt TK 4112-equity surplus (price acquisition is greater than denominated)
There is TK 419-Fund stock.
There are TK 4112-The equity surplus (the purchase price is less than the denominated).
3.7. When the business adds a charter capital from other legal capital sources, the business must turn to the equity of the owner, writing:
Debt of TK 412, 414, 418, 421, 441
There are TK 411-owner's capital investment (4111).
3.8 When the basic construction work of the XDCB investment capital has completed or the finished TSCE procurement is used for manufacturing operations, business, investment capital accounting, accounting accounting for the TSCE price increase, while also increasing Capital Capital. Owner's investment:
Owe TK 441-Investment Capital XDCB
There are TK 4111-The owner of the owner.
3.9. When receiving a gift, gift, funding and authority with the authority to request a state capital increase, write:
Debt of TK 111.112,153, 211 ...
There are TK 411-equity investment (4118).
Other cases where the authority of the authority does not require increased state capital, which reflects a gift, donated, financed into other income.
3.10. When the return returns to the owners, write:
Debt TK 411-Investment Capital of the owner (4111, 4112)
There are TK 111,112.
3.11. When returning the capital to the owner, write:
-Return to your capital, inventory, property,
Debt TK 4111-The owner of the owner
There are TK 111, 112,152, 155, 156 ... (bookkeeping value).
-Back to the capital.
Debt TK 411-Investment Capital of the owner
Debt TK 214-A TSCE
There are TK 211, 213.
-The difference between the record value of the property paid to the capital owner and the amount of the equity that is credited to the increase, the other capital reduction of the owner.
3.12. Accounting for the right to switch bonds
-At the time the bond release has the right to convert to stock, accounting determines the value of the original debt and the right to choose the stock of the convertible bond by discounting the nominal value of the future payment of the present value. At, write:
Debt of TK 111, 112 (total proceeds from conversion bond)
There are TK 3432-The conversion bond (original debt)
There were TK 4113-the option to convert bonds (the difference between the amount earned and the bond of the bond of the bonds).
-When the bond expires, the case of the bond holder execution of the option of converting bonds to stock, accounting for reducing the share of the bond share of the conversion bond and the increase in the equity of the owner, says:
Owe TK 3432-The transition bond
There are TK 4111-The owner ' s contribution (in denominations)
There are TK 4112-equity surplus (the difference between the value of the stock release is added in accordance with the value of the stock and the value of the bond of the bond).
-When the bond maturity expires, the accounting of the transfer of the option value the stock of the bond converging into the equity surplus (even case the owner does not exercise the option), says:
Owe TK 4113-The option to switch bonds
TK 4112-Stock of equity.
3.13. Accounting guidance increased, reducing state capital at a business of 100 percent of state capital before turning into a holding company.
a) For the property that is found in excess of the inventory, the base on "The receipt of the property processing, lack of inventory", says:
Owe TK 3381-Property redundant
There are TK 331-Pay for the seller (if the property of the seller)
There's TK 338.
There are TK 411-owner's capital investment (for undetermined inheritance being the cause and cannot find the owner).
b) The accounting transfer of supplies, assets without use, stagnated assets, assets pending unprocessed liquoration for corporation, state corporation, parent company, other independent state company:
-A business case transfer of supplies, goods without use, stagnate, pending unprocessed liquation for corporation, state corporation, parent company, another independent state company, records:
Debt TK 411-Investment Capital of the owner
There are TK 152, 153, 155.
-The case of business transfer of fixed assets is not needed, pending liquation for the corporation, the state company ' s total, the parent company, the other independent state company, says:
Debt TK 411-Investment Capital of the owner
Debt TK 214-A TSCE
There's a TK 211-TSCE.
c) The asset transfer accounting is the welfare works.
For assets that are the welfare work invested in the state capital, if the shareholding business continues to use for business purposes, the accounting is as follows:
Debt TK 466-The funding has formed fixed assets
There are TK 411-equity investment.
d) The accounting of handling debts must be paid before the transfer to the holding company: Before converting to a holding company, the equity business must handle the debts that must be paid, depending on the debt and the decision to handle:
-For debts to pay but not payment that is funded by the state capital, write:
Debt of TK 331, 338, ...
There are TK 4111-The owner of the owner.
-For debts that must pay for payment of money, property, write:
Debt of TK 331, 338, ...
I owe it to TK 214.
There are TK 111, 112, 152, 153, 155, 156, 211, 213 ...
The difference between the value of the record or the remaining value of the property used to pay the debt and the value of the writable of the debt must be processed by the decision of the competent authorities.
) Accounting for the handling of the contingers before the business turned into the holding company: The spare parts after compensated the losses, if there will be even the state capital gains accounting, says:
Debt of TK 229, 352
There are TK 411-equity investment.
e) The balance of exchange rate balances (if any)
-If interest rates are raised state capital, write:
Owe TK 413-Exchange Rate
There are TK 411-equity investment.
-If the exchange rate is given state capital, write:
Debt TK 411-Investment Capital of the owner
There is a TK 413-exchange rate deviation.
In the case of another decision-making authority, the exchange rate variation loss in TK 413 is handled by the decision of the competent authority.
g) Long-term investment capital processing into other business
-A successor to the successor to a long-term investment in another business, the unit must redefine the long-term investment value at the time of transfer under the rule of law.
-The case of business equity does not inherit long-term investments into other businesses and transfers to another state business as a partner, based on the hand-handed margin:
Debt TK 411-Investment Capital of the owner
There are TK 222, 228 ...
h) Accounting arbitrate between actual value and the window value of state capital: The deviation of the State capital between the actual value and the value scored on the accounting book as a business advantage of the business, noted as a result. After:
Debt TK 242-Cost paid
There are TK 411-equity investment.
i) A pre-paid land lease arbitrate accounting: The unit case paid land rent once for both land lease time or submitted prior to land lease for years before 01/07/2004 (law of enforced land law) which has a rising disparity due to redefining the land lease at the time of valuation for the remainder of the lease of the land lease or the remaining time paid for land rent, the accounting notes are as follows:
-The pre-paid land rent case already qualified for the intanable fixed asset record, the number of increased odds:
Debt TK 213-Property fixed
There are TK 411-equity investment.
-The pre-paid land rent case is not eligible to record an intanamount fixed asset, the number of arbiter increases:
Debt TK 242-Cost paid
There are TK 411-equity investment.
) Accounting for transfer of capital resources, funds belonging to the equity capital city capital at the business at the time of the official move to the holding company:
At the time that the business officially turned into a holding company, the balance of the balance was developed by the Investment Fund, other funds owned by equity, non-distributed profit after tax, basic building investment, and a reassessment of financial value. produce and Ching the exchange rate to the equity of the owner, writing:
Debt of TK 412, 413, 414, 418, 421, 441
There are TK 411-equity investment.
l) The proceeds from the commodity shares
-When collecting money from the sale of a state-owned equity stake in the business, says:
Debts of TK 111, 112 ...
There's TK 3385.
-When collecting money from the release of more shares to increase business capital, write:
Debt of TK 111, 112 (issued price)
Debt TK 4112-equity surplus (the difference between the release price is less than the stock price)
There are TK 4111-The owner ' s contribution (denominates)
There are TK 4112-equity surplus (the difference between the release price is greater than the stock price).
m) The asset table, which is for the holding company
-Independent business equity case: The case of independent corporate equity, accounting for the right of hand-handed procedures on the right of the existing rules of the property, the debt payable and the source of capital for the holding company. The entire certificate from accounting, accounting book and Financial Reporting by the property of the shares of the storage area was transferred to the Corporation for the storage to continue.
-The case of the holding of the independent accounting unit of the Independent State Company, Corporation, Corporation, The parent Company, the Corporation's Independent Accountabilities Company: When the transaction of the property, the debt must be paid and the source of capital to the Company, the base in Asset delivery, details of the transaction assets to the holding company and the testimonies, the relevant accounting book, the accounting reflects a decrease in the value of the transaction assets to the holding company, writing;
Debt of TK 336, 411
I owe it to TK 214.
Debt of TK 331, 335, 336, 338, 341 ...
There are TK 111.112,121.131.153.153.154,155.156.211.213.221.222, ...
n) Accounting at the holding company was converted from a business of 100% state capital.
-Opening of new accounting: When receiving assets, debt payable, capital funds and attachments, the Company has to open up new accounting (including aggregate accounting books and detailed accounting books) to reflect the value of the property and the source of the delivery capital.
-Accounting for asset delivery, debt payable and capital, at the holding company: When receiving the transaction of the property, the debt must be paid and the source of capital, the base to the record, the table boundary, the accounting accounting:
Debt of TK 111.112,121.131.138.141.153.153.154,154,156.157.211,221 ...
There are TK 331, 333, 334, 335, 338, 341, ...
There are TK 411-equity investment.
-The accountant at the business has a unit directly share.
+ Accounting at the corporation's parent company with a subsidiary of the company is capitalized: When the Corporation's membership business has been deformed, the parent company is based on the value of the state capital sold out by lowering the value of investment and reducing the investment of the owner. Yes, write:
Debt TK 411-Investment Capital of the owner
There is TK 221-Investment in the subsidiary.
+ Accounting at the business with subordinated units of non-legal status is capitalized: When the Corporation's subordination, the Company has been stockized, the Corporation, the Company's base at the value of state capital sold out of capital. business in the unit of subordination, writing:
Debt TK 411-Investment Capital of the owner
There are TK 1361-Business capital in the unit.
What? 68. Account 412-Deflation Reassessment Property
1. Accounting Principles
a) This account is used to reflect the number of differences due to the reassessment of existing assets and the situation of processing that amount in the business. Assets are reassessed primarily as TSCE, investment real estate, some possible cases and need to reevaluate supplies, tools, tools, products, goods, unfinished products ...
b) The deflation reassessment of the property is reflected in this account in the following circumstances:
-When there is a State decision on reassessment of the property;
-When it comes to the industrialization of the state enterprise;
-Other cases by law.
c) This account does not reflect the reassessment difference number when giving the assets the capital invested in another unit, changing the form of ownership. The reassessment difference in these cases is reflected in TK 711-Other income (if interest) or TK 811-Other expense (if a hole).
d) The value of assets is redefined on the basis of the specified State price board, the Asset Pricing Council or the specified professional price appraisal agency.
The number of arbiter prices due to reassessment of the property is accounted for and processed by existing law.
2 The texture and the reflection content of the account 412-Deviation Reassessment property
Debt:
-The odds are down due to asset reassessment;
-Handle the increase in wealth due to reassessment of assets.
There Are:
-The number of odds increases due to the value of the property;
-Handle the decrease in the amount of deflation due to asset reassessment.
Account 412-Deflated the asset reassessment of the property, which may have the balance on the debt or balance of the available balance:
Debt Balance Balance: The number of deflation is due to reassessment of unprocessed property.
Available balance: The increase in the number of odds due to an unprocessed asset review.
3. The method of accounting for some key economic transactions
a) When there is a State decision on reassessment of fixed assets, investment real estate, supplies, goods ... or valuation upon the process of controlling the state-owned enterprise, the business conducts inventory, reassessment assets and reflects the number of differences caused by the government. reevaluate the asset to the accounting book.
-Evaluation of supplies, goods:
+ If the review price is higher than the accounting writeout, the number of price odds increases, says:
Debt of TK 152, 153, 155, 156
There are TK 412-A property reassessment of the property.
+ If the review price is lower than the accounting writeout, the number of price arbiters fell, says:
Owe TK 412-Deflation Reassessment Property
There are TK 152, 153, 155, 156.
-Evaluation of TSCE and investment real estate: The base on aggregate table results inventory and evaluation of TSCE, investment real estate:
+ The price of the price, the remaining value, the adjusted depreciation value, write:
Debt of TK 211, 213, 217 (revised integer price section)
There are TK 214-A TSCE Trail.
There are TK 412-Deviation reassessment of assets (the remaining value increases).
+ The price of the price, the remaining value, the adjusted depreciation value, write:
Debt TK 412-Deflation Reassessment Assets (value remaining adjust to adjustment)
Debt TK 214-The TSCE Trail (portion of adjuvated adjustment)
There are TK 211, 213, 217 (section adjuvable price)
b) The end of the fiscal year the arbiter reevaluated the asset by the decision of the agency or granted jurisdiction:
-If the account 412 has an internal balance, and has a decision to add the equity of the owner, write:
Owe TK 412-Deflation Reassessment Property
There are TK 411-equity investment.
-If the account 412 has balances on the debt, and has the decision to write the owner's capital, write:
Debt TK 411-Investment Capital of the owner
There are TK 412-A property reassessment of the property.
What? 69. pp. 413-Exchange Rate.
1. General regulation of exchange rates and exchange rate arbitrates
1.1. The exchange rate difference is that the difference arise from actual exchange or regulation of the same amount of foreign currency to the accounting currency in different exchange rates. The foreign exchange rate difference arise in the cases:
-In fact, trade, trading, and payment of economic services are foreign currency in the period;
-Reassessment of the currency deposits of foreign currency at the time of the Financial Reporting;
-Conversion of Financial Reporting made with foreign currency to the Vietnamese.
1.2. The type of exchange rate (after this is called the rate) used in accounting.
Businesses with a foreign-born economy must perform accounting records and set up financial reports according to a unified currency unit being the Vietnam Co, or the official currency unit used in accounting. The exchange of foreign currency to the Vietnamese must be based on:
-The actual exchange rate;
-Rate of accounting records.
When determining tax obligations (manifest, accounting, and paying taxes), the business performs in accordance with the provisions of the tax law.
1.3. The principle of defining the actual transaction rate:
a) The actual transaction rates for foreign currency transactions arise in the term:
-The actual transaction rate when purchasing foreign currency (contract purchase contract immediately, term contract, futures contract, option contract, swap contract): As the signing rate in the purchase contract, currency sales between the business and the merchant bank. -
-The contract case does not specify a payment rate, the business records the accounting in principle:
+ The actual transaction rate in capital gains or capital gains: Is the bank's foreign currency purchase rate where the business opens the account to receive the capital of the investor at the capital day;
+ The actual transaction rate when recording the debt must be obtained: Is the purchase rate of the commercial bank where the business specified the payment customer at the time of the transaction arise;
+ The actual transaction rate when recorded the debt must be paid: Is the sale rate of the commercial bank where the business is expected to trade at the time of the transaction arise.
+ For asset procurement transactions or expenses paid in foreign currency (not through accounts payable), the actual transaction rate is the purchase rate of the commercial bank where the business performs payment.
b) The actual transaction rate when reassessment of currency deposits is of foreign origin at the time of the Financial Reporting: As the publication rate of the commercial bank where the business is regularly traded (due to the self-choice business) in principle:
-The actual transaction rate when reassessment of currency-based currency items is classified as property: As the currency purchase rate of the commercial bank where the business is regularly traded at the time of the Financial Reporting. In terms of bank deposits, the actual rate at reassessment is the purchasing rate of the bank itself where the business opens a foreign currency account.
-The actual transaction rate when reassessment of currency deposits with foreign currency is classified as debt payable: As the currency sales rate of the commercial bank at the time of the Financial Reporting;
-corporations in the corporation are adopted at a rate of a rate run by the parent company (which must guarantee the actual exchange rate) to reassess the currency's currency deposits that arise from internal transactions.
1.4. The principle of determining the rate of record: The rate of enrollment included: The target actual record rate or the mobile per capita record rate (the value of the average number of dollars after each entry).
-The target actual record rate: Is the rate when the return of the debt receivable, the wager, the deposit, or payment of debts must be paid in foreign currency, determined at the rate at the time of the transaction arise or at the time of reassessment. the end of each object.
-The mobile donor average rate of value is the rate used at the side of the money account when the foreign currency payment, identified on the basis of a total value reflected at the side of the money account debt divided by the real foreign currency at the time. The payment point.
1.5. The principle applies rate in accounting
a) Upon the birth of foreign currency transactions, the actual exchange rate at the time of the delivery of the birth was used to scale out the accounting of accounting for:
-The accounts reflect the revenue, the other income. In the case of a sale of goods, providing services or income that is associated with a pre-received revenue or pre-received transaction of the buyer, the income, the income corresponding to the previous amount received was imposed on the actual transaction rate at the time. received prior to the buyer (not applicable to actual transaction rates at the time of revenue recording, income).
-The accounts reflect the cost of production, business, other costs. In particular, the allocation of prepaid expenses at the cost of production, business in the period, the cost is noted at the rate of actual transactions at the time of return (not applicable to the actual transaction rate at the time of the cost of credit).
-The accounts that reflect the asset. In particular, the purchased property is related to the pre-paid transaction for the seller, the asset value corresponding to the previous pay amount is imposed on the actual transaction rate at the time paid to the seller (not applicable to the actual transaction rate). It's at the time of the asset record.
-Property capital account;
-The debt to the TK must be obtained; the debt of the TK is in the debt; the debt of TK must be paid when the delivery of the transaction is paid in advance of the seller.
-The party with TK must be paid; The side with TK must fall when the delivery delivery is received before the buyer's money;
b) Upon the birth of foreign currency transactions, the nominal actual record rate is used to scale out the accounting of accounting for the following accounts:
-Parties to the TK must be obtained (except for the buyer's pre-payment transaction); TK debt must be obtained when the purchase of the purchasate of the purchasate of the buyer due to the transfer of the product, the goods, TSCE, provision of service, volume received; The stakes, the funds, the expenses.
-The debt of TK to pay (except for the transaction paid in advance for the seller); The party must pay when the pre-payment of the advance to the seller due to the receiving of the product, goods, TSCE, service, volume capture.
-The case in the term of multiple births receivable or must be paid in a foreign currency with the same object, the actual actual record rate for each object is defined on the basis of the mobility of transactions of transactions with that object.
c) When making a currency payment, the rate of mobile per capita enrollment is used to scale out the bookkeeping coin on the side of the TK money.
1.6. The principle of defining currency items is of foreign origin: Being the assets recovered by foreign currency or debts must be paid in foreign currency. Currency deposits of foreign origin may include:
a) Cash, cash equippoints, deposits of foreign currency;
b) The debt must be obtained, the debt must be paid with foreign origin, except:
-The advance to the seller and the expenses paid in advance by foreign currency. The case at the time of the report had certain evidence that the seller could not provide goods, services, and businesses would have to receive back payments by foreign currency, which are considered currency deposits of foreign currency.
-pre-paid buyers and pre-foreign exchange revenues. The case at the time of the report had certain evidence that the business was unable to provide goods, services, and would have to return the foreign currency received by the purchasate of the purchasate of foreign currency.
c) The loans, lending under all forms are entitled to recall or have a foreign currency reimbursable obligation.
d) The deposit, the wager, the fund signed by the foreign currency; the bets, the deposit must be reimbursable in foreign currency.
2. The principle of accounting arbitrate
a) Business is at the same time keeping track of the currency on the accounting detail of the accounts: Cash, deposit of banks, money is shifting, the receivable receivable, the payout.
b) All rates arbitrate are reflected immediately into the financial operating revenue (if interest) or the financial cost (if the hole) at the time of the birth.
The difference in the difference in the pre-operation period of the State-held enterprises holds 100% of the charter capital implementation of the project, the national focus firm attached to the macroeconomic stability mission, security, defense assembled, mirrorless and more. on TK 413 and is gradually allocated to financial operating revenue or financial expenses as the business goes into operation in principle:
-The accumulated exchange rate in the pre-operation period is directly allocated from TK 413 into the financial cost, which does not implement the transfer through TK 242-the prepaid cost;
-The accumulated rate of interest in the pre-operation period was directly allocated from TK 413 into the financial operating revenue, failed to make the move through TK 3387-The revenue was not implemented;
-The time of allocation is done by law enforcement to the state-owned business that holds 100% of the charter capital. The minimum amount loss allocation in each period must be guaranteed no less than the pre-tax profit before the allocation of the price loss (after the allocation of the price loss, the pre-tax profit of the report results in zero business).
c) The business must reevaluate the currency deposits of foreign currency in accordance with the actual transaction rates at all times of financial reporting by the rule of law. For businesses that have used financial instruments to spare the exchange risk, the loan is not reassessed, the debt of foreign currency has used the financial instrument to fund the exchange risk.
d) The business was not capitalized on the value of the unfinished property.
3. The texture and reflection of the account 413-Deviation Rate Exchange Rate
Debt:
-The price hole due to reassessment of currency deposits is of foreign origin;
-The price rate in the pre-operation period of the state-owned enterprise holds 100% of the charter capital implementation of the project, the national focus firm attached to the macroeconomic stability mission, security, defence.
-Connect interest rates into financial operating revenues;
There Are:
-The price rate due to reassessment of currency deposits is of foreign origin;
-Interest rates in the pre-operating period of the state-owned enterprise held 100% of the charter capital implementation of the project, the national focus firm attached to the macroeconomic stability mission, security, defence.
-Combine the cost of financial costs;
The account 413 may have the balance of the debt or the balance available.
Debt Balance Balance: The exchange rate in the pre-operation period of the state-owned enterprise holds 100% of the charter capital implementation of the project, the national focus firm attached to the macroeconomic stability, security, defence.
Available balance: Interest rates in the pre-operating period of the state-owned enterprises hold 100% of the charter capital to implement the project, the national focus firm attached to the macroeconomic stability mission, security, defence.
Account 413-Proportional exchange rate, two accounts grade two:
-Account 4131- The odds of reassessment of currency deposits are of foreign origin. : Reflecrating the number of exchange rates in exchange rates due to reassessment of currency-based currency (interest, loss rate) of the fiscal year's fiscal year, including XDCB investment activity (SXKD business has both XDCB investment activity).
-Account 4132-Exposition the prior stage exchange rate: Reflecting the amount of exchange rates that arise and arbitrate the rate due to reassessment of currency deposits of foreign currency in the pre-operation period. This account only applies to the state-owned business that holds 100% of the charter capital implementation of the project, the national focus firm attached to the macroeconomic stability, security, defence.
4. The method of accounting for some key economic transactions
4.1. Exchange rate arbitrates arise during the period (including the rate differential in the period prior to the activity of non-State businesses holding 100% of the charter capital):
a) When purchasing supplies, goods, TSCE, foreign currency payment services:
Debt of TK 151, 152, 153, 156, 157, 211, 213, 217, 241, 623, 641, 642 (actual trading rate at trading day)
Debt TK 635-Financial costs (exchange rate hole)
There are TK 111 (1112), 112 (1122) (according to accounting rates).
There are TK 515-Financial Operations Revenue (exchange rate).
b) When purchasing supplies, goods, TSCE, the supplier's service has not paid the money, when borrowing or receiving internal debt ... by foreign currency, the actual exchange rate base at the day of trading, writing:
Debt of TK 111, 112, 152, 153, 156, 211, 627, 641, 642 ...
There are 331, 341, 336 ...
c) When the pre-payment of money for the seller by foreign currency to buy supplies, goods, TSCE, service:
-Accounting that reflects the previous amount for the seller according to the actual transaction rate at the time of the advance, writing:
Debt TK 331-Must pay the seller (actual rate at the previous date)
Debt TK 635-Financial costs (exchange rate hole)
There are TK 111 (1112), 112 (1122) (according to accounting records rate)
There are TK 515-Financial Operations Revenue (exchange rate).
-When receiving supplies, goods, TSCE, services from the seller, accounting reflects in principle:
+ For the value of supplies, goods, TSCE, services corresponding to the amount of foreign currency have preapplied for the seller, the accounting of recording according to the actual transaction rate at the time of the previous application, says:
Debt of TK 151, 152, 153, 156, 157, 211, 213, 217, 241, 627, 641, 642
There are TK 331-payable to the seller (actual rate of advance date).
+ For the value of supplies, goods, TSCE, service and debt that has not paid the money, accounting records according to the actual transaction rate at the time of the birth (trading day), write:
Debt of TK 151, 152, 153, 156, 157, 211, 213, 217, 241, 623, 641, 642 (actual trading rate at trading day)
There are TK 331-payable to the seller (actual exchange rate).
d) When payment payment must be paid in foreign currency (debt must pay the seller, loan debt, financial rent debt, internal debt ...), says:
Debt of TK 331, 336, 341, ... (bookkeeping rate)
Debt TK 635-Financial costs (exchange rate hole)
There are TK 111 (1112), 112 (1122).
There are TK 515-Financial Operations Revenue (exchange rate).
e) When the revenue arise, other income by foreign currency, the actual exchange rate base at the day of trading, says:
Debt of TK 111 (1112), 112 (1122), 131 ... (actual rate at trading day)
There are TK 511, 711 (actual exchange rate at trading day).
g) When receiving before the buyer ' s money in foreign currency to provide supplies, goods, TSCE, services:
-The accountant reflects the previous pre-received number of buyers according to the actual transaction rate at the time of adoption, writing:
Debt of TK 111 (1112), 112 (1122)
There are TK 131-The customer's must be obtained.
-When transferring supplies, goods, TSCE, services to the buyer, accounting reflects in principle:
+ For the revenue share, the income corresponding to the purchase amount by the buyer's prepaid foreign currency, the accounting of recording according to the actual transaction rate at the time of the previous admission, says:
Debt TK 131-Must be obtained by the customer (the actual rate of time received first)
There are TK 511, 711.
+ For the revenue portion, income has not yet obtained the money, accounting records according to the actual transaction rate at the time of the birth, writing:
Debt TK 131-Must be obtained by the customer
There are TK 511, 711.
h) When the debt is obtained must be obtained by foreign currency, write:
Debt of TK 111 (1112), 112 (1122) (actual rate at trading day)
Debt TK 635-Financial costs (exchange rate hole)
There are TK 131, 136, 138 (accounting notes).
There are TK 515-Financial Operations Revenue (exchange rate).
i) When lending, investing in foreign currency, writing:
Debt of TK 121, 128, 221, 222, 228 (actual exchange rate)
Debt TK 635-Financial costs (exchange rate hole)
There are TK 111 (1112), 112 (1122) (accounting record rate)
There are TK 515-Financial Operations Revenue (exchange rate).
) The stakes, the foreign currency.
-When the foreign currency goes to the stake, sign the fund, write:
Owe TK 244-Hold, mortgage, sign, sign
There are TK 111 (1112), 112 (1122).
-When you get the money, sign the money, write:
Debt of TK 111 (1112), 112 (1122) (actual transaction rate at receiving)
Debt TK 635-Financial costs (exchange rate)
There are TK 244-pawn, mortgage, bet, deposit (scoring rate)
There are TK 515-Financial operating revenues (interest rate).
4.2. Exchange rate accounting arise due to reassessment of currency-based currency deposits.
a) When the Financial Reporting, accounting reassessed the currency items with foreign origin in accordance with the actual exchange rate at the time of the report:
-If you have an interest in exchange rates, write:
Debt of TK 1112, 1122, 128, 228, 131, 136, 138, 331, 341, ..
There are TK 413-Exchange Rate Deviation (4131).
-If you have an exchange rate, write:
Owe TK 413-Exchange Rate (4131)
There are TK 1112, 1122, 128, 228, 131, 136, 138, 331, 341, ...
b) The value of exchange rate arbitrates that arise due to reassessment of currency deposits of foreign origin: The plan to transfer the entire exchange rate arbitrate reassessed (in net number after clearing the debt to the debt and side of TK 4131) into the financial cost (if the exchange rate hole), or financial operating revenue (if the exchange rate rate) to determine the results of business activity:
-The exchange rate exchange rate reassessed the end of fiscal year in financial operating revenue, writing:
Owe TK 413-Exchange Rate (4131)
There are TK 515-Financial Operations Revenue (if interest rates).
-Combine the exchange rate loss rate at the end of the fiscal year at the expense of financing, writing:
Debt TK 635-Financial costs (if the exchange rate hole)
There are TK 413-Exchange Rate Deviation (4131).
c) The ratio of exchange rates that arise in the pre-operation period of the state-owned enterprise holds 100% of the charter capital implementation of the project, the national focus firm attached to the macroeconomic stability mission, security, defence:
The unit applies all the regulations on the rate and principles of accounting as for other businesses, except:
-The recording of the exchange rate when the birth is reflected in the TK 413-Ching the exchange rate;
-The recording of the exchange rate when the birth is reflected in the TK 413-TK debt exchange rate;
As the business enters the operation, the accounting of the transaction ends the ratio of the price difference to financial operating revenues or financial expenses.
d) Handout the remaining rate difference in TK 242-prepaid expense and TK 3387-unimplemented Revenue:
-Businesses that have not allocated the end of the previous phase ' s share of the gap (which is reflecting on account 242 before this time of investment are in effect) must turn the entire loss of the price difference to the financial cost to determine the outcome. business in the period, writing:
Debt TK 635-Financial Cost
There's TK 242.
-Businesses have not yet allocated a share of the previous period ' s exchange rate (which is reflecting on an account 3387 before this time of investment is in effect) having to turn the full amount of interest arbitrates into financial operating revenue. to determine the business results in the period, write:
Debt TK 3387-unimplemented revenue
There are TK 515-Financial Operations Revenue.
What? 70. Account 414-Development Investment Fund
1. Accounting Principles
a) This account is used to reflect the existing number and the increased situation, reducing the development fund of the business.
b) The development investment fund is extracted from the profit after the corporate income tax and is used in the investment expansion of the production, business or depth investment of the business.
c) The extraction and use of investment funds must follow the current fiscal policy on each of the business types or decisions of the owner.
d) The business did not continue to extract the Financial Reserve Fund. The business owner makes the decision to transfer the financial reserve balance fund into the Development Investment Fund.
2. The texture and reflection content of the account 414-The Development Investment Fund
Debt: The situation is spending, using the development investment fund of the business.
There Are: The investment fund grew due to being extracted from the post-tax profit.
Available balance: The number of investment funds is currently available.
3. The method of accounting for some key economic transactions
a) During the period, when a temporary fund of investment fund grows from profit after corporate income tax, write:
Debt TK 421-The post-tax profit undistributed
There are TK 414-Development Investment Fund.
b) At the end of the year, determining the number of developed investment funds is cited, accounting for the number of added, write:
Debt TK 421-The post-tax profit undistributed
There are TK 414-Development Investment Fund.
c) The case of the holding company issued additional shares from the development of the Development Investment Fund, writing:
Debt TK 414-Development Investment Fund
There are TK 4111-The owner ' s contribution (in denominations)
There are TK 4112-The equity balance (the difference between the release price is higher than the denominated, if any).
d) Transfer of financial reserve balance balances: The number of existing financial reserve funds at the business was connected to the development investment fund, writing:
Debt TK 415-Financial Reserve Fund
There are TK 414-Development Investment Fund.
When the business adds a charter capital from the Development Investment Fund, the business must turn to the equity of the owner, writing:
Debt TK 414-Development Investment Fund
There are TK 4111-The owner of the owner.
What? 71. 417-Fund Account Support Fund
1. Accounting Principles
a) This account is used to reflect the situation of a citation and use of the "Enterprise-arranged Support Fund" at a State-owned member owned by the State of 100% as prescribed by law.
b) The management and use of the Foundation; the Report, the Decision; Filing of the Case, the certificate must be done in accordance with the rules of the existing law. The Fund management unit must open its own account to track the revenues, the fund's expenses; the accounting window to clear the accounting, full, timely delivery of the transactions.
c) The collection of the Fund may include the terms, such as:
-Income from the stake; Thu from the forms of arrangement, corporate transformation;
-The funding of support under the authority of the authority has jurisdiction;
-Fund's deposit rate at the bank;
-The penalty is slow.
-Other provisions under the rule of law.
d) Fund content
-Supporting businesses that make arrangements, transfer ownership, address policy towards excess labour and process financial matters under the rule of law;
-Additional capital provisions for legal units of law;
-To move, invest in business under the decision of the competent authority;
-Other expenses according to the law.
2. The texture and reflection of the 417-Fund Account Support Fund.
Debt: The funds from the Fund follow the provisions of the law.
There Are: Fund Revenues
Available Balance : The balance of the existing business arrangement is available at the end of the period.
3. The method of accounting for some key economic transactions
a) Accounting for the digitization of the shares:
Debt TK 1385-Yes.
There are TK 417-Business arrangements Fund.
b) The accounting reflects the number of the Fund ' s revenues under the jurisdiction of the competent authority, writing:
Debt of TK 111, 112, 138
There are TK 417-Business arrangements Fund.
c) Based on the report of the decision-making of policy-making expenditures on workers at the business of equity and the cost of equity due to the establishment of the equity business, accounting at the parent Company, Group, State Corporation reflects the number of revenues from the company. The income inequality, the value of the enterprise, and the reflection of the number paid to the worker, the amount of the cost of the shares, said:
Debts of TK 111, 112
Debt TK 417-The Support Fund for Enterprise Arrangements.
There's TK 1385.
d) When transferring the Fund or the money from the Fund under the decision of the authority of the authority, write:
Debt TK 417-Corporate Arrangement Support Fund
There are TK 111, 112.
When the Prime Minister's approval of the Prime Minister's approval of the Corporation, the Corporation's Corporation, the parent company, the accounting records:
Debt TK 417-Corporate Arrangement Support Fund
There are TK 411-equity investment.
What? 72. Account 418-Other funds owned by equity
1. Accounting Principles
This account is used to reflect the existing number and the increased situation, reducing other funds from the equity source. Other funds belonging to equity are formed from post-tax profit. The use of other funds in the equity source must follow the current fiscal policy on each type of business or by the decision of the owner.
2. The texture and reflection content of the account 418-Other funds belonging to equity
Debt: The situation spends, using other funds owned by the equity of the business.
There Are: Other funds belonging to the equity increase are due to be extracted from the post-tax profit.
Available balance: The other funds are owned by existing owners.
3. The method of accounting for some key economic transactions
a) Quote other funds belonging to equity from profit after corporate income tax, write:
Debt TK 421-The post-tax profit undistributed
There are TK 418-Other funds owned by equity.
b) When using the fund, write:
Debt TK 418-Other funds owned by equity
There are TK111, 112.
c) When the business adds a charter capital from other Funds owned by the equity, the business must turn to the equity of the owner, write:
Debt TK 418-Other funds owned by equity
There are TK 411-owner's capital investment (4111).
1. Accounting Principles
a) This account is used to reflect the existing value and the increased volatility of the stock by holding companies by the holding company among the shares issued by the company to then re-reissue (called the fund stock).
The fund shares were the stock issued by the company and acquired by the company itself, but it was not cancelled and would be reissued for a period of time under the law of securities legislation. The fund stocks held by the company did not receive dividends, with no voting rights or participation in the property share when the company dissolved. When splitting dividends to the shares, the fund stocks are being held by the company that is considered unsold stock.
b) The value of the fund stock is reflected on this account in accordance with the actual purchase price including the acquisition price and the direct related expenses to the acquisition of the stock, as the transaction costs, the information ...
c) At the end of the accounting period, when the Financial Reporting, the actual value of the fund stock is credited with the investment capital of the owner on the TKT Table by recording the negative number (...).
d) This account does not reflect the stock price that the company buys of other equity firms for the purpose of holding the investment.
The capital value of the fund's stock when reissued, or when used to pay dividends, rewards ... is calculated according to the method of state equality.
2. The texture and reflection content of the 419-Shares account
Debt: The actual value of the fund shares when it comes in.
Party : The actual value of the fund shares is reissued, divided dividends or aborts.
Debt balance : The actual value of the fund shares is currently held by the company.
3. The method of accounting for some key economic transactions
a) Accounting for stock acquisition by the company itself:
-When the company has completed its stock acquisition procedures issued by the company itself, accounting for making money payments to shareholders at the price of the purchase agreement, selling and receiving shares of the stock, says:
Debt TK 419-Fund stock (stock buyout price)
There are TK 111, 112.
-During the stock acquisition process, when the cost of the cost is directly related to the acquisition of the stock, write:
Debt TK 419-Stock Fund
There are TK 111, 112.
b) Reissue fund stocks:
-When reissue fund shares at a higher price than the actual purchase price, write:
Debt of TK 111,112 (total stock reissued payment)
There is TK 419-The fund shares (the actual price buys the stock)
There are TK 411-owner's capital investment (4112) (the difference between the reissue price is higher than the actual price purchase stock).
-When the reissue of the fund shares the market at a lower price than the actual price buys on the stock, says:
Debt of TK 111,112 (total stock reissued payment)
Debt TK 4112-equity surplus (reissued price lower than acquisition price)
There are TK 419-The fund shares (the actual price buys the stock).
c) When we cancel the fund stock, write:
Debt TK 4111-The equity of the owner (the value of the stock cancellation);
Debt TK 4112-equity surplus (price acquisition is higher than denominated)
There are TK 419-The fund shares (the actual price buys the stock).
d) When there is a decision of the Board of Directors (which has passed the Congress of shareholders) divides the dividend by fund shares:
-The case for the release of the fund shares at the dividend payout is higher than the actual price purchased by the fund shares, says:
Debt TK 421-After undistributed tax (stock release price)
There ' s TK 419-Fund stock (at the real price to buy the fund stock)
There are TK 4112-The equity balance (the difference between the price of the purchase price is lower than the release price on the return date).
-The case for the release of the fund shares at the return date by stock is lower than the actual price purchased by the fund shares, says:
Debt TK 421-After undistributed tax (stock release price)
Debt TK 4112-equity surplus (the difference between the price of the stock buyout is higher than the release price on the return date).
There are TK 419-fund stocks (in real prices buying fund shares).
What? 74. Account 421-After undistributed tax
1. Accounting Principles
a) This account is used to reflect the business outcome (interest, loss) after the corporate income tax and the profit division situation or the loss of the loss of the business.
b) The division of business operating profit of the business must be clear, coherent and in accordance with the existing financial policy.
c) A detailed accounting of the business activity of each fiscal year (the previous year, this year), while monitoring details according to each of the business ' s profit division content (extracts funds, the addition of equity of the owner, division of dividends, etc.) profit for shareholders, for investors).
d) When applying the retrogression due to changes in accounting policy and adjusting to the key errors of the previous year ' s critical errors but this year the result has to adjust to the end of the undivided profit of the year the accounting must either adjust or decrease. The first balance of TK 4211 "No post-tax profit last year" on the accounting and adjustment book increased or reduced the "Undistributed Profit After Tax Profit" on the Balance Accounting Balance at Accounting Standards "Change of accounting policy," accounting for accounting and errors "and" Enterprise income tax " accounting standards.
The parent company that is distributed profit to the owner does not exceed the undistributed profit margin on the Incorporated Financial Reporting after having ruled out the impact of the interest rates due to the cheap purchase transaction (commercial disadvantage, or call). It ' s a negative trade advantage.) The case of undistributed profit after undistributed tax on the United Financial Report is higher than the undistributed profit margin on the parent company ' s own Financial Reporting and if the profit number decides to distribute beyond the unresolved tax returns. On its own financial report, the parent company only does distribution after it has shifted profits from the parent company to the parent company.
For all businesses, when distributing profits that need to consider non-currency items located in undistributed profits can affect the flow of money and the ability to pay dividends, the profitability of the business, such as:
-Interest due to reassessment of assets bearing capital; due to reassessment of currency items; due to reassessment of financial instruments;
-Other non-currency items ...
e) In business partnering contract (BCC) division of post-tax profit, the business must keep track of BCC ' s results as a base for distributing profits or dividing holes for the parties. The business is the right side and the TNDN tax decision on behalf of the parties in the BCC only reflects the portion of the profits corresponding to its share, which is not to reflect the full result of BCC on this account unless there is control over BCC.
g) For preferable dividends: Enterprise must the type of preferable dividend payable in the nature of preferable stock and principle:
-If the preferable stock is classified as debt payable, the accountant does not record the dividend payable from undistributed profit;
-If the preferable stock is classified as equity, the preferable dividend must pay the same accounting as the dividend payout of the common stock.
h) The business must follow in the tax loophole internal governance system and the number of non-tax loopholes, in which:
-The tax loss is the loss generated by the expenses that are excluded when determining taxable income;
-The non-tax loss is a loss generated by non-deductiable expenses when determining taxable income.
When transferring the hole in the rule of law, the business is only part of the tax loophole that reduces the amount of taxes that must be filed in the future.
2. The texture and reflection of the 421 account-The post-tax profit undistributed
Debt:
-The number of holes in the business activity of the business;
-Extract the funds of the business;
-Divide the dividend, profit for the owners;
-The owner of the owner's capital;
There Are:
-The actual amount of business activity of the business in the period;
-The number of the lower level is issued on the offset;
-Handling the losses in business operations.
A 421 account may have a balance of balances or balances.
Debt Balance Balance: The number of business losses has not been processed.
Available balance: The amount of post-tax returns is not distributed or not used.
Account 421-The post-tax profit is not distributed, there are 2 second-level accounts:
-Account for 4211-The post-tax profit undistributed the previous year: Reflecting the outcome of business activity, the situation divides the profits or handles the hole in the previous years. The 411-11 account also used to reflect the number of modifications to increase or decrease the number of TK 4211's fifth balance when applying a retroactive factor due to changes in accounting policy and adjusting to the crucial errors of the previous year's errors, this year.
Early next year, accounting for the first digital transfer from TK 4212 "The post-tax profit undistributed this year" to TK 4211 "The post-tax profit that did not distribute the year before".
-Account of 4212-The following tax returns have not been distributed this year: Reflecting the business outcome, the situation divides the profits and handles the hole of this year.
3. The method of accounting for some key economic transactions
a) At the end of the accounting period, the results of business activity results:
-Interest case, write:
Debt TK 911-Defining business results
There are TK 421-profit after undistributed tax (4212).
-Case, write:
Debt TK 421-After undistributed tax (4212)
There's TK 911-Define business results.
b) When the decision is made or the notification returns, the profit is divided by the owners, writing:
Debt TK 421-The post-tax profit undistributed
There's TK 338-It's gotta pay, it's got to be 3388.
When paying dividends, profits, writing:
Debt TK 338-Must be paid differently (3388)
There are TK 111, 112, ... (return payment).
c) The case of the holding company pays dividends by the stock (released more shares from the undistributed tax source) write:
Debt TK 421-The post-tax profit undistributed
There are TK 4111-The owner ' s contribution (denominates)
There are TK 4112-equity surplus (the difference between the release price is higher than the denominated value) (if any).
d) Businesses are not a holding company when the decision to supplement the equity of the owner from business operating profit (the return portion of the business), says:
Debt TK 421-The post-tax profit undistributed
There are TK 4111-The owner of the owner.
b) When extracts funds from the results of business operations (the return portion of the business), write:
Debt TK 421-The post-tax profit undistributed
There are TK 414-Development Investment Fund.
There are TK 418-Other funds owned by equity.
There are TK 353-Foundation commendation, Welfare (3531, 3532, 3534).
e) First fiscal year, end of post-tax profit after undistributed tax this year to undistributed tax profit last year, says:
-K 4212.
Debt TK 4212-The post-tax profit undistributed this year
There were TK 4211-The post-tax profit undistributed the year before.
-The K 4212 case has a debt balance, says:
Debt TK 4211-The post-tax profit undistributed the previous year
There are TK 4212-The post-tax profit has not distributed this year.
g) The post-tax profit processing accounting was not distributed before moving the business 100% state capital into a holding company.
-Accounting handling of the debt payable before turning into a holding company
For loans to the State Commercial Bank and the Development Bank of Vietnam was overdue but due to the loss of the business, no state capital, no payment, the business must make the procedures, the filing offer debt loophole, debt dilation, repayment of interest. It ' s a statutory bank loan. When there is a decision to delete the loan debt, write:
Debt TK 335-Cost to pay (interest is deleted)
There are TK 421-The post-tax profit has not distributed (the interest of the interest has been accounting at the expense of the previous period)
There are TK 635-Financial costs (the interest of the loan at the cost of financing in this period).
-The arbitrate difference between the real value of the state capital at the time of the 100% business that the State was transferred to the Company in comparison to the actual value of the state capital at the time of the value of the business.
+ The case of the actual value of state capital at the time of the business to turn into a holding company is greater than the actual value of the state capital at the time of the value of the business, the number of increases (interest) must submit to the arranged support fund. business pursuits to the regulation of law (such as at the Corporation, Corporation, parent company or fund that supports the business at the General Investment and Capital Business), says:
Debt TK 421-The post-tax profit undistributed
There's TK 3385.
+ The case of the actual value of the state capital at the time the business moved to the Company a smaller than the actual value of the state capital at the time of determining the value of the business, reflecting the number difference (hole), writing:
Debt TK 138-Must Be Different (1388)
There are TK 421-The post-tax profit undistributed.
+ The case of disparities is reduced due to objective cause, or subjective but for the incompetence that the person responsible for compensation is unlikely to perform compensation and has been questioned by the authorities, deciding to use the proceeds from the public. sale this section to offset the losses after subtracing the compensation insurance section (if any) write:
Debt TK 3385-Pay back to share
There are TK 421-The post-tax profit undistributed.
-The post-tax profit transfer accounting does not distribute the state capital at the business at the time of the official transfer to the holding company: At the time the business officially turns into a holding company, accounting for a full return of the Profit balance Taxes not distributed to the equity of the owner, write:
Debt TK 421-The post-tax profit undistributed
There are TK 411-equity investment.
What? 75. Account 441-Basic Building Investment Capital
1. Accounting Principles
a) This account is used to reflect the existing number and the increased situation, reducing the source of the business ' s XDCB investment capital. The enterprise's XDCB investment capital is formed by the Level Budget or unit on the level. The unit's XDCB investment capital is used for the investment of new construction, renovation, expansion of manufacturing, business, and procurement of TSCE for technological innovation. The investment company XDCB in the business must approve and respect the regulatory and investment management regulations.
b) Every time the construction and procurement of TSCE is completed, the property that is delivered into use for manufacturing, business, accounting must conduct the investment decision procedures of each building, the work item. When the investment capital decision is approved, the accounting must override the investment capital XDCB, which records the equity of the owner.
2. The texture and the reflection content of the account 441-Basic Building Investment Capital
Debt: XDCB investment capital amount decreased due to:
-New construction and purchase of TSCE completed, the table that put into use and the investment capital decision was approved;
-Submit the number of XDCB investment capital used not for the above-level unit, for the State.
There Are: XDCB investment funding increased due to:
-State Budget or Level on the XDCB Investment Capital grant;
-funded XDCB investment due to funding, aid;
-Added from the development fund.
Available balance: The company's existing XDCB investment capital is not used or used but the XDCB work is not completed or is completed but the decision is not yet approved.
3. The method of accounting for some key economic transactions
a) Receive investment of XDCB in cash, deposit of the Bank, writing:
Debts of TK 111, 112
There are TK 441-XDCB investment capital.
b) The case of receiving the XDCB investment capital investment by the Budget under the expected payment is delivered:
-When the XDCB investment cost is delivered, the active business follows and records the information about this item in the Financial Reporting intelligence section.
-When the XDCB investment cost is withdrawn for use, the base on the situation uses the investment cost of construction to the accounting of relevant accounts, writing:
TK 111-Cash
Debt of TK 152, 153, 331, ...
Debt TK 133-The GTGT Tax is deducted
Debt TK 241-XDCB undone (withdrawal of direct expenses)
There are TK 441-XDCB investment capital.
c) When the XDCB investment cost is not delivered, the unit is given the Treasury to the investment capital, when receiving the Treasury ' s advance capital, says:
Debt of TK 111,112
There's TK 338-It's gotta pay, it's got to be 3388.
d) When the XDCB investment genus is expected to be delivered, the unit must perform payment procedures for the refund of the paid capital treasury. When the Treasury accepts the evidence from the payment, write:
Debt TK 338-Must be paid differently (3388)
There are TK 441-XDCB investment capital.
) Receiving investment of XDCB to pay the loans, debit:
Debt of TK 336, 338, 341 ...
There are TK 441-XDCB investment capital.
e) Additional capital investment XDCB by investment fund development, writing:
Debt TK 414-Development Investment Fund
There are TK 441-XDCB investment capital.
g) When basic construction work and fixed asset procurement by the source of XDCB investment capital is completed, the table enters production, business: Accounting value TSCE due to XDCB investment, completion of TSCE procurement, writing:
TK 211-TSCE
I owe it to TK 213-TSCE.
There are TK 241-Basic Construction.
h) When returning the XDCB investment capital to the State Budget, for the upper level unit, write:
Owe TK 441-Investment Capital XDCB
There are TK 111, 112.
i) When the business adds a charter capital from the XDCB investment capital source, the business must turn to the equity of the owner, write:
Owe TK 441-Investment Capital XDCB
There are TK 4111-the owner ' s contribution (4111).
What? 76. Account 461-Career Cost Source
1. Accounting Principles
a) This account is used to reflect the adoption, use and decision of a career budget, the project's project budget. This account is used only in the units of the State or unit on the level of career funding, project funding.
Career funding, project funding is a funding due to the State Budget or a grant to the unit, or government, organizations, domestic and foreign-funded organizations, directly sponsoring targeted programs, the project has said. was approved, to carry out the economic, political, social, or social tasks of the state, not for profit purposes. The use of career funding, the project budget must follow the approved accounting and must decide with the funding agency. Career funding can also be formed from a unit of career revenues, such as the cost of an employee's fee in the treatment sector, nursing at the unit's hospital, collecting fees, fees, and fees.
b) The cost of a career, the cost of the project to be spent in detail by the source of the source: The state budget, the rank unit on the level, receiving aid, the funding of the organization, the individual, from the income of the unit's career. At the same time, having detailed accounting, separation of career funding this year and the business of career years ago.
c) Career funding, project funding must be used for the right purpose, operating content, standard, state level, of the upper class unit, and within the already approved scope.
d) The case of funding is granted by NSNN, depending on the level of the state budget of the state budget for accounting records:
-If the State Budget grants funding by order of money, when receiving the paper Yes, the amount entered the unit's account, accounting at the same time to raise deposits and increase the amount of career funding;
-If the State Budget provides funding by the form of a career spending transaction, the project, when receiving notice or when withdrawal of a career spending bill, the project to spend, the unit must be convinced on the Financial Reporting, at the same time record TK 461 " "in response to the TK involved."
At the end of each fiscal year, the unit has to do the procedure to decide the situation to take over and use a career funding with the financial body, the governing body and with each agency, the organization that provides funding under the existing financial policy. The number of used funds is not yet processed by the decision of the competent authority. The unit is only transferred to the year after the number of career funding, the project has not yet been used upon being accepted by the agency or granted authority.
e) At the end of the fiscal year, if the number of operational expenses with an unapproved career funding, the accounting of this year 's career funding shifted to the funding of the previous year' s career.
2. The texture and content must be the light of account 461-Career Cost Source
Debt:
-The number of genera with a career funding, the project funding has been approved in accounting for a career funding source, the project funding source;
-Career funding, project funding is not entirely reimbursable to NSNN or above.
There Are:
-Career funding number, the accepted project budget of the Budget or the upper level;
-Career revenues from the unit are added to the source of career funding.
Available balance: The number of career funding, the expected project funding of the Budget or the upper class but has not been used or used but has not been decided.
Account 461-A career budget, two accounts grade two:
-Account 4611-A career budget. : Reflecting the number of career funding, the project funding of the previous year used but the previous year 's uncensored last year' s decision report and the number of previous years ' s unusable career budget. When the last year ' s decision was reviewed, the amount spent by a career funding, the project budget of the previous year would be transferred to account 461 "Career-Capital Source" (4611). The cost of the previous year's career budget has not been used, depending on the decision of the financial or competent authorities, to submit to the budget or to move into funding this year.
-Account 4612-This year ' s career budget. : Reflecting a career funding, the project funding has been on the level of Budget or Level this year, including the previous year ' s career funding that has not been used when the review of the decision report is turned into the funding of this year. The end of accounting, to the beginning of the year after the budget of this year, if not yet to be decided will be transferred from a $4612 "Career Cost This Year" to account 4611 "Career Cost of Career Year" to follow up until the report decides. Last year was approved.
3. The method of accounting for some key economic transactions
a) Recognition of a career, a project budget issued by the State Budget by order of money or a career budget due to a degree on the level of money, writing:
Debts of TK 111, 112
There are TK 461-Career Cost (4612).
b) When the acquisition of a career spending bill, the project on the admission of funds or purchases of supplies, instruments or payment directly to the seller, or directly, write:
TK 111-Cash
Debt TK 331-Must pay the seller
Owe TK 161-The Career (1612)
Debt of TK 152, 153, ...
There are TK 461-Career Cost (4612).
c) Career revenues arise at the unit (if available), write:
Debts of TK 111, 112, ...
There are TK 461-Career Cost (4612).
d) Take a career budget with TSCE issued by the Budget, rank-level unit or non-reimbursable by TSCE for career operations, project operations, writing:
TK 211-TSCE
I owe it to TK 213-TSCE.
There's TK 461-Career Cost.
At the same time, write:
Owe TK 161-Career
There are TK 466-The cost of funding has formed the TSCE.
At the end of the year's accounting, the unit also has a cash balance, a deposit of a career funding, a project budget, if it must pay the amount of a career that is used to the State Budget or above, when paying, writing:
Owe TK 461-Career Cost
There are TK 111, 112.
If the cost of a career, the project budget is not retained to be converted to a source of funding next year, does not implement the above.
e) When the report spent a career, the project was approved in the year, writing:
Debt TK 461-Career Cost Source (4612)
There are TK 161-A career (1612).
g) If by the end of the year of a career spending report, the project has not been approved:
-Career spending, the project of this year's career spending, last year's project, says:
Debt TK 161-The Career Cost (1611-The previous year's career)
There are TK 161-A career (1612).
-At the same time as the source of career funding, the project funding this year into a career funding, the project budget of the previous year, says:
Debt TK 461-Career Cost Source (4612)
There are TK 461-Career Cost (4611).
h) When the report of a career spending, the previous year's project was approved, says:
Debt TK 461-Career Cost Source (4611)
There are TK 161-The Career of the Career (1611).
i) The career cost of the previous year was determined to be redundant when the review of the annual decision report, which was turned into a career funding source this year, says:
Debt TK 461-Career Cost Source (4611)
There are TK 461-Career Cost (4612).
What? 77. Account 466-Cost of Capital City
1. Accounting Principles
a) This account is used to reflect the existing number and the increased volatility, reducing the cost of the funding that formed the TSCE. Only the increased source of funding has formed TSCE when the TSCE procurement unit, new construction or upgrade investment, renovation, expansion, which is credited to the price of TSCE by career funding, project funding issued from NSNN or receiving aid, funding, brought in. use for career activities, projects.
b) The cost of the cost of the cost has formed the TSCE when the depreciation of TSCE or the concession, liquoration, detection of a lack of TSCE when it is checked, paid the State or transferred TSCE to other units at the order of the superior, of the State.
2. The texture and reflection of the account 466-The cost of the cost of the fixed asset
Debt: The funding has been reduced to TSCE, including:
-Submit to the State or the transfer of TSCE for career activities, project activities by decision of the state agency or jurisdiction;
-Corrosion of TSCE for career activity, project;
-Concession, liquorship TSCE, missing TSCE for career activity, project;
-The remaining value of TSCE is down due to re-evaluation.
There Are: The funding has formed TSCE, including:
-Investment, procurement of TSCE successfully used for career use, project:
-A career funding, project funding, unreimbursable by TSCE;
-The remaining value of TSCE is due to re-evaluation.
Available balance: The funding has formed the current TSCE in the unit.
3. The method of accounting for some key economic transactions
a) The case is funded by the State Budget, a unit on the funding level by TSCE or using a career budget, project, non-reimbursable aid to procurement TSCE, XDCB investment, when the purchase of TSCE, XDCB investment completed the property put into use for operation. career, project, writing:
TK 211-TSCE
I owe it to TK 213-TSCE.
There are TK 111, 112, 241, 331, 461, ...
Same time:
Owe TK 161-Career
There are TK 466-The cost of funding has formed the TSCE.
b) At the end of the annual accounting of the depreciation of TSCE, procurement by a career cost of career, project funding for career operations, project, writing:
Debt TK 466-The funds have formed TSCE
There's TK 214-A TSCE Trail.
c) When the concession is sold, the TSCE liqueit for career activity, project:
-TSCE for sale, liquoration:
Debt TK 466-The funding has formed TSCE (the remaining value)
Debt TK 214-The TSCE Trail (depreciation value)
There's TK 211-TSCE.
There are TK 213-TSCE invisible.
-The number of records, expenses and disparities, the cost of the concession, the payment of the TSCE by the cost of a career, the project funding, the processing and the accounting of the liquorable decision, the TSCE concession of the competent rank.
d) The asset transfer accounting is the welfare works: For assets is the welfare work invested with the state budget capital, if the business shares from the enterprise 100% of the state capital continue to use for business purposes, plans and benefits from the economy. Write:
Debt TK 466-The funds have formed TSCE
There are TK 411-equity investment.
What? 78. The principle of accounting for revenues
1. Revenue is the economic interest that proceeds to increase the equity of the business except for the additional contribution of shareholders. Revenue is recorded at the time of the transaction of the birth, when it is certain to obtain economic benefits, determined by the reasonable value of the given, non-discriminated receivship or will collect the money.
2. Revenue and cost creating that revenue must be recorded simultaneously in accordance with the appropriate principle. However, in some cases, the right principle can conflict with the principle of caution in accounting, then the accounting must be based on the nature and accounting standards to reflect the transaction in an honest, logical way.
-An economic contract may include multiple transactions. Accounting must recognize transactions to apply the revenue recording conditions consistent with the regulation of the "Revenue" accounting Standards.
-Revenue must be noted in accordance with the nature rather than the form or name of the transaction and must be allocated in accordance with the obligation to provide goods, services.
+ For example customers are only receiving a commercial purchase when purchasing a unit's product (such as buying two products that are given an extra product) the transaction nature is a discount of goods sold, the free product to the customer in the form is called a commercial. But it ' s about the nature that it sells because customers don ' t get to get it if they don ' t buy products. This case the value of the donated product for the customer is reflected in the capital price and the revenue corresponding to the reasonable value of that product must be noted.
+ For example: The case for sale of products, goods accompanied by products, goods, substitution equipment (prevention in cases of product, broken goods) then must allocate revenues to the product, goods sold and manufactured goods, equipment delivery equipment, and more. for the customer to replace the prevention of failure. The value of the product, the goods, the replacement equipment is noted at the cost of goods sold.
-For transactions that give birth to the seller's obligations at the present time and in the future, the revenue must be allocated according to the reasonable value of each obligation and is noted when the obligation has been made.
3. Revenue, interest or loss is considered not done if the business is in charge of carrying out future obligations (except for the usual warranty obligation) and is not sure to obtain economic benefits; The classification of interest rates, holes is real. Whether or not it does not depend on whether or not the cash flow is.
The gains, which arise due to reassessment of the property, the debt must not be considered undone due to the time of reassessment, the unit has been in charge of the property and already has the current debt obligation on the debt payable, for example: Interest, loss. Due to reassessment of assets bearing an investment in the other unit, reassessment of financial assets under a reasonable value, the rate differential due to reassessment of currency deposits of foreign currency ... is considered to have done.
4. Revenue does not include third-party earnings, for example;
-The indirect taxes (GTGT tax, export tax, special consumption tax, environmental protection tax) must submit;
-The amount of sales agent to the owner of the store due to the sale of the dealer;
-The revenues and fees added beyond the unit sale prices do not enjoy;
-Other cases.
The case where the indirect taxes must submit without separate immediately at the time of the transaction arise, in order to facilitate the accounting work, it is possible to record revenue on accounting books including the amount of indirect taxes but the accounting format must record. sales for the amount of indirect taxes must be filed. However, when a mandatory accounting finance report is required to identify and remove all of the indirect taxes required to submit out of the gross revenue reflects the gross revenue.
5. At the time, the base to record accounting revenues and tax revenues may vary depending on each particular situation. Tax revenues are only used to determine the amount of tax must submit by law; Revenue noted on the accounting book to establish a Financial Report must comply with the accounting principles and depending on each case not necessarily by the number written on the invoice. It's a sale.
6. When turnover of products, goods, services between the internal accounting units of the internal business, depending on the performance characteristics, the management hierarchy of each unit, the business can decide on the recording of the revenue at the units if there is any change. increase in the value of the product, the goods between the seers that do not depend on the accompanying word (invoice or internal certificate). When the financial report aggregated, all revenues between units within the business must be excluded.
7. Revenue is credited with only the revenue of the report. Accounts that reflect the sales do not have balances, at the end of the accounting must end the revenue to determine the business results.
What? 79. Account 511-Sales sales and provision of service
1. Accounting Principles
1.1. This account is used to reflect the sales revenue and provide the service of the business in an accounting period, including sales of goods, products, and services to the parent company, the subsidiary of the company.
1.2. This account reflects the revenue of manufacturing operations, business from the following transactions and services:
a) Sales: Sales of products produced by the business, sales of goods purchased and sold real estate;
b) Provide services: Do the work that has agreed on a contract for one time, or many accounting times, such as providing transportation, travel, leasing, leasing operations, construction of contract construction etc.
c) Other revenue.
1.3. Revenue logging conditions
a) The business only records sales revenue when simultaneously satisfying the following conditions:
-Businesses have transferred much of the risk and benefits tied to the ownership of the product, goods to the buyer;
-The business no longer holds the right to manage goods such as holders or control of goods;
-Revenue is well defined. When the contract stipulated that the buyer is entitled to return the product, goods, purchased under specific conditions, the business is only credited with revenue only when those specific conditions no longer exist and the buyer is not entitled to return the product, merchandise. (except where the customer has the right to return the goods in the form of return for goods, other services);
-The business has or will gain economic benefits from the sales transaction;
-Identify the costs associated with the sales transaction.
b) The business only records the revenue of providing services when at the same time satisfying the following conditions:
-Revenue is well defined. When the contract stipulated a buyer is entitled to return the purchased service under specific conditions, the business is only credited with the revenue only when those specific conditions no longer exist and the buyer is not entitled to return the provided service;
-The business has or will gain economic benefits from the transaction that provides that service;
-Locate the task section completed at the time of the report;
-Determine the cost of giving birth to the transaction and the cost to complete the transaction provided that service.
1.4. Where the economic contract includes many transactions, the business must recognize transactions to record the revenue in accordance with the Accounting Standards, for example:
-The case of economic contracts that regulates the sale and provision of post-sales service (in addition to the usual warranty clause), the business must record its own sales and sales revenues;
-A sales contract case that is responsible for the installation of products, goods to the buyer, the revenue is only noted after the installation is done.
-A business case is obligated to provide buyers with goods, free services, or discounts, discounts in transactions for traditional customers, accounting for only sales of sales to goods, services must provide that free of charge. until you have done the obligation to the buyer.
1.5. Sales revenue and net service provision that the business made in the accounting period may be lower than sales revenue and provide initial recognition services due to the causes: Business discount business, reducing the prices that have sold to customers. The goods or goods sold are returned (do not guarantee the provision of the rules, the qualities that are in the economic contract);
In the case of products, goods, services that have consumed from the previous period, to the next semester having to discount trade, reduce the sale prices, or repaid goods, the business is recording revenue in principle:
-If the product, goods, services consumed from the previous period, to the next semester must be discounted, must discount the trade, be repaid but arise before the release of the Financial Reporting release, the accountant must consider this an event that needs to adjust the following. The date of the balance sheet and the revenue record on the Financial Reporting of the Report.
-The case of products, goods, services to discount, must discount trade, repaid after the release of the Financial Reporting release, the business records the revenue of the birth.
1.6. Revenue in some cases is defined as follows:
1.6.1. Sales revenue, which provides services that do not include indirect taxes, such as a GTGT tax (including a GTGT tax filing in a direct method), TTB tax, export tax, environmental protection tax.
The case does not separate the amount of income tax that must be filed at the time of the revenue record, accounting is recorded which includes the amount of tax that must be submitted and periodically must record revenue for the amount of the indirect taxes required. When the business results report, the "Sales Revenue, Supply Sales," and only the "Revenue Deduction" Index does not include the amount of indirect taxes paid in the period due to the nature of the indirect taxes that is not considered a part of the sale. Revenue.
1.6.2. The case in the business period wrote the sales bill and had collected sales money but by the end of the period still undelivered to the buyer, it was not considered to have sold in the period and was not logged into account 511 " Sales sales. and provide the service "that only the accounting officer on the side of the account 131" must be obtained by the customer " on the customer's earned money. When the delivery practice for the buyer will be accounted for in the 511 "Sales and Service Supply" account on the delivery of the goods that has delivered, before the sale proceeds, in accordance with the conditions of revenue recording.
1.6.3. The case of goods to promote, advertise, but customers receive only a commercial purchase, advertising accompanied by other conditions such as purchasing products, goods (e.g. buying two products donated to one product ...) the accounting must allocate the amount of money. earned to charge sales for both commercial goods, the value of commercial goods is calculated at the cost of goods sold (this case the transaction nature is a discount of goods sold).
1.6.4. The business case with a sales turnover and a foreign currency service must make foreign currency the currency accounting in the actual exchange rate at the time of the economic development. In the absence of a currency's advance currency, the revenue corresponding to the previous amount was given the price of the accounting currency according to the actual transaction rate at the time of the advance.
1.6.5. The real estate sales revenue is the owner of the investment must follow the principle:
a) For the works, the work item in which the business is the investment holder (including the works, the business category, the investment owner, the public self-execution), the business is not credited to selling real estate sales according to accounting standards. The contract was built and was not recorded for the proceeds of the customer's advance in progress. The recording of real estate sales must ensure the following five conditions:
-Real estate has completed all and handed over to the buyer, the business has shifted the risk and benefits associated with the ownership of real estate to the buyer;
-Businesses no longer hold real estate management as property holders or property control rights;
-Revenue is well defined;
-Businesses have obtained or will gain economic benefits from the transaction of real estate;
-Identify the costs associated with the sale of the estate sale.
b) For the works, the work item in which the business is the investment holder (including the works, the business program category and the owner of the business), the client case has the right to perfect the interior of real estate and business. Performing the interior of the real estate of the real estate, the code, the customer's request, the business is credited with the completion of the company's completion, the delivery of the hardware to the customer. In this case, the business must have a contract to complete its own real estate interior with the customer, which specifies the customer ' s requirements for design, engineering, code form, the complete form of the real estate interior and the raw portion of the building table. to the customer.
c) For the estate of the sales batch, if the ground transfer to the customer (not dependent has finished the legal procedure on whether or not) and the contract does not cancel, the investment owner is noted for revenue on the ground. sold when satisfying the following conditions:
-Having transferred the risk and benefits associated with the right to use the land to the buyer;
-Revenue is well defined;
-Determine the cost concerning the sale of the soil;
-Businesses have gained or are sure to gain economic benefits from land-based trading.
1.6.6. For sales of dealers, signed by means of selling pink, revenue is the portion of the sales rose that the business enjoyed.
1.6.7. For export-import services, revenue is a unit of unit trust.
1.6.8. For the unit to receive the goods, goods, revenue is the actual amount of public money enjoyed, not including the value of supplies, household goods.
1.6.9. The case of sales in accordance with the slow, payback method, the revenue is determined by the price of sale immediately;
1.6.10. The principle of revenue records for the sale of goods sales, which provides the service according to the traditional customer program:
a) The characteristics of the sale of goods, provide services under the traditional customer program: The transaction under the traditional customer must satisfy all the following conditions:
-When purchasing goods, services, customers are rewarded with a reward to reach sufficient number of points under the regulation that will be received a quantity of goods, free services or discounted discounts;
-The seller must determine the reasonable value of the goods, the service will have to provide for free or the amount of money that will discount, rebate for the buyer when the buyer achieves the program ' s conditions (qualified reward);
-The program must have a limited time limit, clearly, if the statute of limitations is too long, the seller will no longer be obliged to provide goods, free services, or discounts, discounts for the buyer (the buyer ' s score amassed out of the value of use);
-After receiving goods, free services or discounted discounts, buyers are minus the number of points that accumulate according to the program ' s regulation (in exchange points for goods, services, or discounted amounts, discounts upon purchase).
-The provision of goods, free services, or discounts, discounts to buyers when the number of bonus points can be made by the seller itself or a third party according to the program's regulation.
b) The principle of accounting
-At the time of the sale of goods, the offering of the service, the seller must determine the reasonable value of the goods, the service must provide for free or the amount to discount, discount to the buyer when the buyer reaches the conditions under the scheme. Yeah.
-Revenue is recorded as the total amount must be obtained or has already revoked the reasonable value of the goods, the service must provide free or number of discounts, discounts for buyers. The value of the goods, the service must provide free or number of discounts, discounts on the buyer noted as unrealized revenue. If the expiration of the duration of the program the buyer does not qualify by regulation and does not enjoy free service goods or discount discounts, the undone revenue is connected to the sales revenue, offering the service.
-When the buyer achieves the conditions under the stipulation of the program, the processing of the undone revenue is done as follows:
+ Direct sellers provide goods, free services, or discounts, discounts for buyers: An unimplemented revenue corresponding to the reasonable value of the goods, free supply services, or the number of discounts, discounts for the buyer noted is sales revenue, which provides services when the buyer has received goods, free services or discounted, discounted by the program's regulations.
+ The third-party case is obligated to provide goods, free services or discounts, discounts for buyers: If the contract between the seller and the third party does not carry a reasonable contract, when the third party performs the supply of goods, services, and services. discount discount, the unimplemented revenue that is connected to sales revenue, offering services. If the contract is reasonable, only the difference between the turnover is not done and the amount payable to the new third party is recorded as the revenue. The amount of payment for the third party is treated as payment of the debt payable.
1.6.11. The principle of recording and determining the revenue of the construction contract
a) Revenue of the construction contract includes:
-The initial revenue was written in the contract;
-The increases, down when making contracts, bonuses and other payments if these loans are likely to make changes in revenue, and can be determined by a reliable way:
+ Revenue of the contract may increase or decrease at each period, e.g. the contractor and the customer may agree to each other on changes and the requirements of increasing or reducing the revenues of the contract in the next period than the contract approved for the first time; Revenue has been agreed in the contract at a fixed price that may rise because of price increases; contracts under contract may be reduced due to the contractor not performing properly or not ensuring the quality of construction by agreement in the contract; when contracts with fixed prices that stipulate a fixed price for a finished product unit then the contract revenue will increase or decrease when the volume of the product. increase or decrease.
+ The payout is the extra extra for the contractor if the contractor makes the contract to reach or exceed the required level. The bonus is calculated into the revenue of the construction contract when there are enough 2 conditions: (i) Surely to reach or exceed some of the specific criteria that have been recorded in the contract; (ii) the prize money is determined in a reliable way.
-The other payment that the contractor is obtained from the customer or another party to compensate for the expenses not included in the contract price. For example, delays caused by customers; errors in technical and design indicators and disputes over changes in the implementation of the contract. Determining the increased revenue from the above payments depends on a lot of uncertain factors and often depends on the outcome of many negotiations. Therefore, other payments are counted only in the revenues of the construction contract when:
+ The agreements have reached the result that the customer will approve the compensation;
+ The other payment is approved by the customer and can be determined by a reliable way.
b) Record the revenues of the construction contract in 1 of the following two cases:
-The contract for the construction of the contractor regulation is paid according to the schedule of the plan, when the results of the construction contract are estimated to be reliable, then the revenue of the construction contract is noted accordingly with the completed work part. As the contractor identifies itself on the day of the Financial Reporting, it is not dependent on the invoice of the payment in terms of the established plan, and the amount of money written on the invoice is how much it is.
-A contract for the construction of the contractor. payment by volume value made , when the results of the construction contract are defined in a reliable way and are confirmed by the customer, then the revenue and costs associated with the contract are recorded corresponding to the completed work section that is confirmed by the customer in the reflection period. On the bill.
c) As the results of the construction contract cannot be estimated to be credible, then:
-Revenue is only recorded equivalent to the cost of the given contract that the return to be reimbursable is relatively certain;
-The cost of the contract is only recorded as a cost in the period when these expenses have been born.
1.6.12. For property rental cases, it is received prior to the rental money of many, the recording of the revenue is made in accordance with the principle of allocation of the pre-rental amount that is consistent with the lease period.
Where the lease time is over 90% of the usable time of the asset's use, the business may choose a one-time revenue record for the entire amount of pre-lease payment if the following conditions are satisfied:
+ The lease does not have the right to cancel the lease and the rental business is not obliged to return the previously received amount in all cases and under all forms;
+ The pre-received amount from leasing is no less than 90% of the total rent expected to be obtained under contract throughout the lease and the rental party must pay a full amount of rent within 12 months from the start of the property lease;
+ Almost the entire risk and benefits associated with the ownership of the leased property transferred to the lease party;
+ The rental business must be estimated to be relatively full of the capital price of the rental operation.
Businesses that record revenues on the total amount received in advance in this case must be convinced on the Financial Report about:
+ Difference on revenue and profit if noted in accordance with the gradually allocation method;
+ The effect of recording revenue in the term for the ability to generate money, risk in the decline in revenue, the profitability of the future wonders.
1.6.13. For the business to carry out a mandate to provide products, goods, services at the requirements of the State, subsidized by the State, subsidized by regulations, pension revenues, subsidies are the amount of money announced by the State, or actual subsidies, subsidies. price.
1.6.14. The case of sale of products, goods and products, goods, substitution equipment (prevention in the case of product, broken goods) then must allocate revenues to the product, goods sold and manufactured goods, equipment delivered to the customer. To replace the prevention of failure. The value of products, goods, substitution equipment is noted at the cost of goods sold.
1.6.15. For building investment management fees:
-For businesses to be entrusted with investment projects, construction of use of NSNN capital or government bonds, local bonds, the merger of the project management cost of project management under the State regulations on building investment using the government. NSNN funds the project management budget is unaccounted for by the NSNN as the revenue that accounts for the cost of project management.
-A business case that runs the project under the advisory contract, the number of contracts under the contract is recorded as a service provider.
1.6.16. Do not record sales revenue, provide services to:
-Value of goods, supplies, sales of finished goods to the outside of the processed household; Worth of goods sold in semi-agent methods, signed (not identified as sold);
-The proceeds from the sale of the production products;
-Financial operating revenues;
-Other income.
2. The texture and reflection content of the account 511-Sales Revenue and Service Provider
Debt:
-The indirect taxes must submit (GTGT, TTB, XK, BVMT);
-Sales sales are returned to the end of the period;
-Final transfer sales discount;
-Final trade discount discount;
-Connect the net revenue into the 911 account "Define the Business Results".
There Are: Sales of products, goods, investment real estate and corporate services are made in the accounting period.
The 511 account does not have the final balance.
Account 511-Sales Revenue and Service Supply, which has 6 second-level accounts:
-Account 5111-Sales sales: This account is used to reflect the net sales and net sales of the volume of goods identified as being sold during an accounting period of the business. This account is primarily used for the business of goods, supplies, food, etc.
-Account 5112-Revenue of the products: This account is used to reflect the net sales and net sales of the product volume (finished, selling products) that were determined to be sold during an accounting period of the business. This account is mainly used for manufacturing materials such as industry, agriculture, construction, fishing, forestry, etc.
-Account 5113-Revenue provides services: This account is used to reflect the net sales and net sales of the completed service volume, which has provided customers and is determined to be sold in an accounting period. The account is primarily used for business services such as: Transport, post office, tourism, public service, scientific services, engineering, accounting services, audits, etc.
-Account 5114-Revenue, assistant: This account is used to reflect revenues from subsidies, state subsidies as the business performs tasks that provide products, goods and services at the request of the State.
-Account 5117-Business real estate investment: This account is used to reflect the investment and sales real estate rental revenue, the investment real estate liquorship.
-Account 5118-Other revenues: The account is used to reflect sales in addition to sales of goods sales, sales of products, sales of services, sales subsidized revenue, and real estate business, such as: Sales of materials, scrap, merchandising, and sales. tools, tools, and other revenues.
3. The method of accounting for some key economic transactions
3.1. The sales of the volume of products (products, sales of finished products), goods, services have been identified as having sold in the accounting period:
a) For products, goods, services, investment properties belonging to the GTGT taxable subject, special consumption tax, export tax, environmental protection tax, accounting reflects sales revenue and provision of services at the cost of untaxed sales, tax credits, and taxes. The roach must submit (details each type of tax) separated as soon as the revenue record (including the GTGT tax must submit to the direct method), write:
Debts of TK 111, 112, 131, ... (total payment price)
There are TK 511-Sales and service providers (untaxed prices)
There are TK 333-Taxes and State Accounts receivable.
b) The case does not separate from the tax receivables required, accounting for recording the revenue including the tax must submit. The accounting period determines the tax obligation to submit and write down the revenue, write:
Debt TK 511-Sales Revenue and Service Supply
There are TK 333-Taxes and State Accounts receivable.
3.2. In case, sales revenue and provision of foreign exchange services:
-In addition to the accounting records of the number of currencies that have been recorded or receivable, the accounting must be based on the actual transaction rate at the time of the economic development of the economy to scale the accounting currency unit to the accounting of 511 " Sales and sales revenue. provide services ".
-The case with a customer's advance in foreign currency, the revenue corresponding to the previous amount is attributed to the accounting currency unit according to the actual transaction rate at the time of the previous induction.
3.3. For the same aviation transaction transaction:
When exporting products, goods for supplies of supplies, goods, TSCE are not similar, accounting reflects sales revenue in exchange for supplies, goods, other TSCE in terms of the value of asset-receiving assets after adjusting for additional proceeds or paying more. The case does not specify the value of the recipient of the property that is received, the revenues determined by the reasonable value of the property bearing the exchange after adjusting the additional funds or paying more.
-When recording revenue, write:
Debt TK 131-Must be obtained by the customer (total payment price)
There are TK 511-Sales and service providers (untaxed prices)
There are TK 333-Taxes and State Accounts receivable.
At the same time, the value of the capital is exchanged, writing:
Debt TK 632 Cost of goods sold
There are TK 155, 156
-When the goods, the goods, the TSCE due to the exchange, the accounting reflects the value of the item, the goods, the TSCE received by the exchange, says:
Debt of TK 152, 153, 156, 211, ... (GGT)
Debt TK 133-The GTGT Tax is deducted (if any)
There are TK 131-Must be collected by the customer (total payment price).
-The case is added to the value of the value of the product, the goods that make the exchange greater than the reasonable value of the item, the goods, the TSCE received by the exchange, when it gets the money of the item, the goods, the goods, the TSCE, and the exchange.
Debt of TK 111, 112 (amount added)
There are TK 131-The customer's must be obtained.
-The case has to pay for more money due to the rationalization of the product, the goods that make the exchange smaller than the reasonable value of the item, the goods, the TSCE received by the exchange, when paying for the side of the supplies, the goods, the goods, the exchange,
Debt TK 131-Must be obtained by the customer
There are TK 111, 112, ...
3.4. When selling goods in a slow, payable method:
-When sales are slow, payable, accounting reflects sales revenue according to the untax paid sale price, says:
Debt TK 131-Must be obtained by the customer
There are TK 511-Sales and service providers (paid sales price immediately)
There are TK 333-Taxes and State Accounts receivable (3331, 3332).
There are TK 3387-Unimplemented Revenue (the difference between the total amount in the price of the sale price is slow, payable at the price of sale immediately).
Periodically, record sales interest sales, pay in the period, write:
Debt TK 3387-unimplemented revenue
There are TK 515-Financial operating revenues (slow, paid).
3.5. The case of sale of products, goods accompanied by product, goods, replacement equipment:
a) The accounting that reflects the cost of goods sold includes product value, goods sold, and the value of products, goods, spare parts equipment, writing:
Debt TK 632-Cost of goods sold
There are TK 153, 155, 156.
b) Record sales revenue (just selling products, goods, selling products, goods, spare parts equipment), writing:
Debt of TK 111, 112, 131
There are TK 511-Sales and service sales.
There are TK 333-Taxes and State Accounts receivable.
3.6. Revenue from the show for traditional customers
a) When selling goods, providing services in the program for traditional customers, the accounting record of recording revenue on the basis of the total proceeds minus the unrealized revenue portion is the reasonable value of the goods, free supply services, or number of goods. the discount, discount to the customer:
Debts of TK 112, 131
There are TK 511-Sales and service sales.
Got TK 3387-unimplemented revenue
There are TK 333-Taxes and State Accounts receivable.
b) At the expiration of the program ' s regulatory deadline, if the customer does not meet the conditions to enjoy incentives such as receiving goods, free services or discount discounts, the seller does not arise the obligation to pay for the customer, the accountant. move the unimplemented revenue into sales revenue, provide services, write:
Debt TK 3387-unimplemented revenue
There are TK 511-Sales and service sales.
c) When the customer meets enough of the terms of the program to enjoy the benefit, the undone turnover is processed as follows:
-The case of direct sellers offering goods, free services or discounts, discounts for buyers, the unrealized revenue of being connected to the record is sales revenue, providing services at the time of the end of duty with the company. customer (which has transferred goods, services for free or discounted, discounted to the customer):
Debt TK 3387-unimplemented revenue
There are TK 511-Sales and service sales.
-The third-party case is that the supplier of goods, services, or discount discounts to the customer is as follows:
+ The business case acts as the third party dealership, the difference between the unrealized revenue and the amount of money payable to the third party that is recorded as a sales revenue that provides services when delivering payment obligations to the customer. Third party, write:
Debt TK 3387-unimplemented revenue
There are TK 511-Sales and service providers (the difference between the undone revenue and the amount paid for the third party is treated as the agent rose revenue).
There are TK 111, 112 (the amount of payment for the third party).
+ The business case does not play a third party ' s agent role (transaction purchase, semi-segment), the entire unrealized revenue will be recorded as sales revenue, which provides services upon the delivery of payment obligations to the third party, the amount of money. must pay for the third party to be credited to the cost of goods sold, write:
Debt TK 3387-unimplemented revenue
There are TK 511-Sales and service sales.
At the same time that reflects the amount of payment to the third party is the cost of goods, the service provides to the customer, writing:
Debt TK 632-Cost of goods sold
There are TK 112, 331.
3.7. When the lease of the TSCE activity and the lease of the investment real estate, the accounting reflects the revenue that must be consistent with the TSCE service leasing service and the lease of the investment real estate that has been completed. When the bill of payment of the rent payment is TSCE and lease the investment real estate, write:
Debt TK 131-Must be obtained by the customer (if not received immediately)
Debt of TK 111, 112 (if you get the money right away)
There are TK 511-Sales and service sales.
There is TK 3331-The GTGT tax must be filed.
3.8. The pre-term pre-payment case for the TSCE activity lease and the lease of the investment real estate activity:
-When the customer's payment is paid in advance of the TSCE activity and lease the real estate investment for many, write:
Debt of TK 111, 112 (total advance)
Got TK 3387-unimplemented Revenue (GTGT tax yet)
There is TK 3331-The GTGT tax must be filed.
-periodically, count and end the sales of the accounting period, write:
Debt TK 3387-unimplemented revenue
There are TK 511-Sales and service revenues (5113, 5117).
-The amount must be returned to the customer for the lease of the TSCE activity lease and the lease of an investment real estate activity that is not done on or the time taken shorter than the time that the pre-paid (if any), write:
Debt TK 3387-unimplemented Revenue (GTGT tax)
Debt TK 3331-The GGTGT Tax must submit (the amount returned to the tax lease)
GTGT of asset leasing activity is not done)
There are TK 111, 112, ... (Total return).
-The case satisfactored the conditions as specified at 1.6.12 This accounting was reported to be recorded for the entire advance amount.
3.9. The case of sale through the dealer sells the right price of roses.
a) Accounting at the agent delivery unit:
-When the product store is exporting, the goods assigned to the dealers must make a sale of the sale of the dealer. The base in the repository of the warehouse for the sale of the dealer, says:
Debt TK 157-The sale goes on sale
There are TK 155, 156.
-When the goods delivery to the dealer has sold, the base on the sale of the goods sold by the goods sold by the rose-valued parties to reflect the sale of sales revenue reflects the sales price in the untaxed GTGT.
Debts of TK 111, 112, 131, ... (total payment price)
There are TK 511-Sales and service sales.
There are TK 3331-GTGT tax must submit (33311).
At the same time reflect the capital price of the sale, writing:
Debt TK 632-Cost of goods sold
There's a TK 157-a-sale.
-The amount of commission paid for the sale of the sale of the great commission, writing:
Debt TK 641-Cost of sale (agent rose without tax GTGT)
Debt TK 133-The GTGT Tax is deducted (1331)
There are TK 111, 112, 131, ...
b) The accounting in the unit received the dealership, selling the right value of the rose:
-When the dealer gets the right sale of roses, the business actively monitors and records information about the entire value of the goods that receive the sale of the dealer in the Financial Reporting intelligence section.
-When the goods receive a sale of the sold agent, the base to the GTGT invoicing or sales invoice and related certificates, the accounting reflects the amount of reasonable sales that must pay to the delivery party, says:
Debts of TK 111, 112, 131, ...
There are TK 331-Pay for the seller (total payment price).
-periodically, when the sales of the agent rose sales rose, says:
Debt TK 331-Must pay the seller
There are TK 511-Sales and service sales.
There are TK 3331-GTGT tax must submit (if any).
-When paying dealer sales for the delivery party, write:
Debt TK 331-Must pay the seller
There are TK 111, 112.
3.10. For products, goods, services that are sold to accounting units are dependent on the business interior.
3.10.1. The case does not record the revenue between the stitches in the business interior, which only records the revenue when the real sale is outside:
a) Accounting at the sale unit
-When exporting products, goods, services to the internal accounting units of the business, accounting for an internal warehouse or internal transport or a GTGT invoice, write:
Debt TK 136-Internal capture (capital price)
There are TK 155, 156
There are TK 333-Taxes and State Accounts receivable.
-When receiving notice from the purchase unit is the product, the goods have been consumed outside, the sales unit noted the revenue, capital price:
+ Reflecting the cost of goods sold, write:
Debt TK 632-Cost of goods sold
There are 136-internal income.
+ Reflection of the revenue, write:
Debt TK 136-Internal capture
There are TK 511-Sales and service sales.
b) Accounting at the purchase unit
-When a product, goods, services, a unit of the internal accounting unit, moved to, accounting based on relevant evidence, says:
Debt of TK 155, 156 (capital price)
Debt TK 133-The GTGT Tax is deducted (if any)
There's TK 336.
-When selling products, goods, services to the outside, accounting records revenue, capital prices like conventional sales transactions.
-The case of the subunit fusion unit is not devolve accounting to the post-tax business outcome, the accounting must end the revenue, capital price for the above-level unit:
+ Ending capital price, write:
Owe TK 336-Pay internal
There are TK 632-Cost of goods sold.
+ To transfer revenue, write:
Debt TK 511-Sales Revenue and Service Supply
There's TK 336.
3.10.2. The business case noted sales revenue for units within the business internal, writing:
Debt TK 136-Internal capture
There are TK 511-Sales and service sales (details of internal sales transactions)
There are TK 333-Taxes and State Accounts receivable.
-Record equity prices like regular sales transactions.
3.11. For the industrialization operation:
a) Accounting at the delivery unit to macho:
-When you export the delivery to the macho, write:
Debt TK 154-Cost of production, unfinished business
There are TK 152, 156.
-Record of the cost of the goods and the GTGT tax is deducted:
Debt TK 154-Cost of production, unfinished business
Debt TK 133-The GTGT Tax is deducted (if any)
There are TK 111, 112, 331, ...
-When you receive a deposit for the completed processing of the repository, write:
Debts of TK 152, 156
There are TK 154-production costs, unfinished business.
b) Accounting at the order of the order to be mached:
-When receiving a row for a macho, the business actively monitors and records information about the entire value of the item, the goods receiving the macho in the financial Reporting intelligence section.
-When determining the revenue from the actual amount of public money is entitled, write:
Debts of TK 111, 112, 131, ...
There are TK 511-Sales and service sales.
There are TK 3331-GTGT tax must submit (33311).
3.12 . Construction of the construction contract.
-The contract for the construction of the contractor regulation is paid by the schedule of the plan, as the results of the construction contract are estimated to be reliable, then the base accounting in the evidence reflects the revenue response to the completed work part. to (not invoicing) by the self-identified contractor at the time of the Financial Reporting, writing:
Debt TK 337-Payment under contract plan construction plan
There are TK 511-Sales and service sales (5111).
-The base on the GTGT invoice is set up according to the plan progress to reflect the amount of customers who have to pay according to the planned schedule that has been in the contract, says:
Debt TK 131-Must be obtained by the customer
There are TK 337-Payment under contract plan construction plan
There is TK 3331-The GTGT tax must be filed.
-When you get the money paid by the customer, or get the previous customer money, write:
Debts of TK 111, 112, ...
There are TK 131-The customer's must be obtained.
-A contract for the construction of a contractor stipulated by the value of the volume made, when the results of the construction contract are defined in a reliable manner and confirmed by the customer, the accounting must have to build the GTGT unit on a part basis. work has completed the customer confirmed, based on the GTGT invoice, says:
Debts of TK 111, 112, 131, ...
There are TK 511-Sales and service sales (5111)
There is TK 3331-The GTGT tax must be filed.
-The bonus proceeds from the customer pay extra for the contractor when the contract is made or to exceed a number of specific instructions that have been written in the contract, writing:
Debts of TK 111, 112, 131, ...
There are TK 511-Sales and service sales (5111)
There is TK 3331-The GTGT tax must be filed.
-The compensation proceeds from the customer or other party to compensate for the costs not included in the contract value (e.g., the delays caused by the customer; flaws in technical and design indicators and disputes over changes in the value of the customer). the contract implementation, says:
Debts of TK 111, 112, 131, ...
There are TK 511-Sales and service sales (5111)
There are TK 3331-GTGT tax must submit (if any).
-When the payment of the completed work volume payment or advance from the customer, write:
Debts of TK 111, 112, ...
There are TK 131-The customer's must be obtained.
3.13. Revenue accounting from subsidies, State subsidies for the business:
-When the State ' s announcement of subsidies, subsidies, records:
Debt TK 333-Taxes and State Accounts receivable (3339)
There are TK 511-Sales and service sales (5114).
-When you get the payment of the State Budget, write:
Debts of TK 111, 112, ...
There are TK 333-Taxes and State Accounts receivable (3339).
3.14. Sales accounting, investment real estate.
-Records sales real estate sales
Debt of TK 111, 112, 131, ... (total payment price)
There are TK 5117-Investment Business Sales
There is TK 3331-GTGT Tax (33311-GGT Tax output).
-Record investment real estate price, write:
Debt TK 632-Cost of goods sold (remaining value)
Debt TK 214-Hao Hao (2147) (if available)
There are TK 217-Real Estate Investment.
3.15. The case of pay for employees and other workers by product, goods: Accounting must record sales for the product, goods such as for ordinary sales transactions, writing:
Debt TK 334-Pay the worker (total payment price)
There are TK 511-Sales and service sales.
There are TK 3331-GTGT tax must submit (33311).
3.16. In the case of product use, goods to vote, donated to employee employees equipped with reward funds, benefits: Accounting must record sales for products, goods such as for conventional sales transactions, record:
Debt TK 353-The reward fund, welfare (total payment price)
There are TK 511-Sales and service sales.
There are TK 3331-GTGT tax must submit (33311).
3.17. At the end of the accounting period, the sales of the sales of the sold goods, the sale of the sale price and the trade discount arise in the deduction to actual sales in the period to determine net sales, writing:
Debt TK 511-Sales Revenue and Service Supply
There are TK 521-The sales deductions.
3.18. At the end of the accounting period, the transfer of net sales to TK 911 "Identilocate the business outcome", says:
Debt TK 511-Sales Revenue and Service Supply
There's TK 911-Define business results.
What? 80. Account 515-Financial Activity Revenue
1. Accounting Principles
a) This account is used to reflect the revenue of interest, royalties, dividends, shared profits and other financial operating revenues of the business, including:
-Interest rates: Loan interest, bank deposit interest, slow paid sales interest, payout, bond capital gains, credit, payment discount enjoyed due to purchase of goods, services; ...
-dividends, profits are divided by the period after the day of investment;
-Income investment income, short term, long-term securities; capital transfer interest when liquoralization of venture capital funds, investing in the company linked, investing in subsidiary, investment capital;
-Income for other investment activities;
-exchange rate interest, including currency sales;
-Other financial operating revenues.
b) For the concession of investments in the subsidiary company, the joint venture company, the affiliate company, the purchasing activity, selling business securities, the revenue recorded is the difference between the sale price greater than the capital price, in which the capital price is a writable value. defined by the method of equality of power, the sale price is calculated according to the reasonable value of the received. In case of purchase, sale of stock in the form of a stock swap (the investor swaps stock A to get stock B), the accounting determines the value of the stock that comes at a reasonable value at the date of the exchange as follows:
-For the stock that receives the listing stock, the value of the stock is the closing price on the stock market at the exchange date. At the time of the exchange of the stock market, the value of the stock is the closing price of the previous trading session adjacent to the date of the exchange.
-For shares that receive an unlisted stock traded on the UPCOM floor, the fair value of the stock is the closing price announced on the UPCOM floor at the exchange date. On the case of an untraded UPCOM floor exchange date, the rational value of the stock is the closing price of the previous trading session adjacent to the date of exchange.
-For shares that receive no other listed stock, the reasonable value of the stock is the price of agreement between the parties or the book value at the time of the exchange or book value at the time of the previous quarter adjacent to the date of the exchange. The identification of the book value of the stock is done according to the formula:
| Stock book value |
= |
Total equity |
| The number of shares available at the time of exchange |
c) For revenue from purchasing activity, currency sales, revenue is noted as the amount of interest rates between the sales of foreign currency and foreign exchange prices.
d) For deposit rates: Revenue does not include a deposit rate issued due to the temporary investment activity of the loan used for the purpose of building unfinished assets under the regulation of the cost accounting Standards.
For interest in receivable loans, slow-down sales, payout: Revenue is only recorded when it is sure to be obtained and the original loan, the original debt receivable is not classified as overdue.
e) For the amount of interest invested received from the stock investment, the bonds are only the amount of interest of the wonders that the business acquisition of this investment is recorded as revenues arise during the period, and the investment interest is received from the investments. The interest rate is cumin before the business buys that investment, says the share price of the bond, that stock.
g) For the dividend, the profit is divided already used to reevaluate the investment value when determining the business value to stake: When determining the business value to stake, if the financial investments are assessed to increase the value of the business. with the ownership of the business equity in the undistributed profit of the investment tax invested, the business equity must record the state capital by the rule of law. Then, upon receiving the dividend, the profits were used to evaluate state capital gains, the equity business did not record the financial operating revenue that netted the value of financial investment.
h) As the investor receives dividends by shares, the investor only monitors the number of shares increasing on the BCTC theory, which does not record the share value received, does not record financial operating revenue, does not record an increase in the value of the investment in 2017. company.
State-owned enterprises own 100% of the charter capital, the accounting of the dividend received by the stock made by the rule of law dedicated to the type of state-owned enterprise (if any).
2. The texture and reflection content of the account 515-Financial Activity Revenue
Debt:
-The number of GTGT taxes must be filed under the direct method (if any);
-To transfer net worth of financial activity to a 911 account-"Define Business Results".
There Are: Financial operating revenues arise during the period.
Account 515 does not have the final balance.
3. The method of accounting for some key economic transactions
a) To reflect the dividend revenue, the profit is divided by the proceeds in the period from the investment contribution activity:
-When receiving notice of the right to receive dividends, profits from investment activity, write:
Debt TK 138-Must be different
There are TK 515-Financial Operations Revenue.
-In case if dividends, profits are divided, including an investment interest rate before the business acquisition of that investment then the business must allocate this amount of interest, only the interest portion of the wonders that the business buys this investment is. Revenue of financial activity, the amount of interest rates before the business acquisition of that investment, the value of the bond investment, the stock, says:
Debt TK 138-Must be obtained (total dividend, profit earned)
There are TK 121, 221, 222, 228 (dividend, pre-volume profit before business acquisition of investments)
There are TK 515-Financial Operations Revenue (dividend, profit of the following times as the business buys this investment).
-For dividend, the profit is divided already used to reevaluate the investment value when determining the business value to stake: When determining the business value to stake, if the financial investments are assessed to increase the corresponding value of the business. with the ownership of the business equity in the undistributed profit of the investment tax invested, the business equity must record the state capital by the rule of law. Then, upon receiving the dividend, the profit was used to evaluate state capital gains, the equity business did not record the financial operating revenue that scored the value of financial investment:
Debt TK 138-Must be obtained (total dividend, profit earned)
There are TK 121, 221, 222, 228 (portion of interest invested before the business acquisition of investment).
b) periodically, when there is a certain proof of a loan gain (including the bond interest), interest deposit, slow return, return, write:
Debt TK 138-Must be different
Debt of TK 121, 128 (if the recurring loan is imported)
There are TK 515-Financial Operations Revenue.
The evidence for sure to obtain these revenues includes:
-The clause must be untreated as a difficult debt to subject to a contingability or debt that is not able to recover, not subject to debt, debt dilation;
-There is a confirmation of the debt and pledged to repay the debt of the recipient;
-Other evidence (if any).
c) When the concession is sold or revoked the financial investments, write:
Debts of TK 111, 112, 131 ...
Debt TK 635-Financial costs (if selling holes)
There are TK 121, 221, 222, 228
There are TK 515-Financial Operations Revenue (if selling profitable).
d) The case of the exchange rate, accounting for the reasonable value base of the receiving stock and the value of the shares of the exchange, noted
Debt of TK 121, 228 (details of stock received in reasonable value)
Debt TK 635-Financial costs (the difference between the rational value of the stock gets smaller than the record value of the exchange bearer)
There are TK 121, 228 (stock bearing exchange in record value)
There are TK 515-Financial operating revenues (disparities between the rational value of the stock receiving greater than the value of the stock exchange).
The sale of foreign currency, writing:
Debt of TK 111 (1111), 112 (1121) (actual rate of sale)
Debt TK 635-Financial costs (the difference between the actual exchange rate is less than the rate on the accounting book).
There are TK 111 (1112), 112 (1122) (according to accounting rate)
There are TK 515-Financial operating revenues (the actual exchange rate difference).
e) When purchasing supplies, goods, TSCE, services, paying expense of foreign currency, if the actual transaction rate at the time of the birth is greater than the exchange rate on the accounting of TK 111, 112, says:
Debt of related TK (According to the actual transaction rate)
There are TK 111 (1112), 112 (1122) (TK 111,112 accounting rate)
There are TK 515-Financial Operations Revenue (exchange rate).
g) When payment payment must be paid in foreign currency, if the exchange rate on the accounting of TK 111, 112 is less than the rate on the accounting books of the TK Debt paid, write:
Debt of TK 331, 341 ... (percentage above accounting book)
There are TK 515-Financial Operations Revenue (exchange rate interest)
There are TK 111 (1112), 112 (1122) (exchange rate of TK 111, 112).
h) When the debt proceeds must be obtained by foreign currency, if the actual transaction rate at the time of the payout is higher than the accounting rate of the TK must fall, write:
Debt of TK 111 (1112), 112 (1122) (actual transaction rate)
There are TK 515-Financial Operations Revenue (exchange rate interest)
There are TK 131, 136, 138 ... (exchange rate on accounting books).
i) When selling products, goods in a slow-paid, payable method record sales revenue and providing the service of the accounting period in the immediate sale price, the difference between the sale price is slow, which pays for the paid sale price right into the account. 3387 "unimplemented revenue", write:
Debts of TK 111, 112, 131, ...
There are TK 511-Sales and service sales (at the cost of paid sales immediately, the GTGT tax)
Has TK 3387-unimplemented revenue (the difference between slow sales price, payback and paid price)
We don't have a GTGT tax yet.
There is TK 3331-The GTGT tax must be filed.
-periodically, identify and end sales of slow-paid sales interest, payable in the period, write:
Debt TK 3387-unimplemented revenue
There are TK 515-Financial Operations Revenue.
n) The flag, which defines and ends interest revenue on loans or purchases the bond of interest in advance, says:
Debt TK 3387-unimplemented revenue
There are TK 515-Financial Operations Revenue.
l) The case of purchasing Government bonds under contract purchase contract (repo):
-When the party buys a payment for the party sales party that the buyer receives the seller at the sale at the time of the contract, the seller notes:
Debt of TK 111, 112, 138
There are TK 515-Financial Operations Revenue.
-When the allocation of the difference between the price of sale at the price of government bonds under the contract to buy the Government bonds into the recurring revenue is consistent with the time of the contract, the buyer says:
Debt TK 171-Trading on Government bonds
There are TK 515-Financial Operations Revenue.
m) The amount of payment discount is enjoyed due to the pre-date purchase payment paid by the seller, writing:
Debt TK 331-Must pay the seller
There are TK 515-Financial Operations Revenue.
n) The price of reassessment of currency gold on interest rate (the price of the domestic market in the country is greater than the value of the record), accounting records account of the financial cost, says:
Debt of TK 1113, 1123
There are TK 515-Financial Operations Revenue.
o) When the exchange rate variation is due to reassessment of the balance of currency deposits of foreign currency, the accounting of all exchange rates of exchange rates reassessed, says:
Owe TK 413-Exchange Rate (4131)
There are TK 515-Financial Operations Revenue.
p) At the end of the accounting, the transfer of financial activity revenue to determine the business results, write:
Debt TK 515-Financial Operations Revenue
There's TK 911-Define business results.
What? 81. Account 521-Revenue deductions
1. Accounting Principles
a) This account is used to reflect a reduction in the deduction adjusted to the sales revenue, providing services that arise during the period, including: Commercial discounts, sales discounts and repaid goods. This account does not reflect the tax breaks that are reduced except in revenue such as the first GTGT tax that must be filed in a direct method.
b) The adjustment of the revenue reduction is done as follows:
-Commercial discounts, sales discounts, repaid goods that arise with the same consumption of product, service goods are adjusted to sales of the birth period;
-The case of products, goods, services that have consumed from the previous period, to the next time that the commercial discount has been developed, the sale of goods sold or sold, the business is in charge of revenue in principle:
+ If products, goods, services that have consumed from previous periods, to the next semester must be discounted, must discount trade, be repaid but arise before the release of the Financial Reporting release, the accounting must consider this an event that needs to adjust to the following. The date of the balance sheet on the accounting balance sheet and the revenue record, on the Financial Report of the Periodic Report.
+ Product case, goods, services to discount, must discount trade, repaid after the release of the Financial Reporting release, the business records the revenue of the birth term (the following period).
c) The trade discount must be paid as a sales rebate for customers who purchase goods at large volumes. The seller performs a commercial discount accounting in accordance with the following principles:
-The case in the GTGT bill or the sales bill has shown a trade discount to the buyer as a reduction in the amount of money paid by the payment (the sale price on the invoice is the price minus the trade discount) then the business (below). sales) do not use this account, the sales revenue reflects on the price except the trade discount (net sales).
-The accountant must keep track of the commercial discount that the business pays to the buyer but has not yet been reflected as a reduction in the amount of money paid on the invoice. In this case, the seller notes the initial revenue under the price of excluding the trade discount (gross revenue). The commercial discount needs to follow separately on this account that usually arise in cases such as:
+ The purchase of the buyer trade is greater than the number of sales recorded on the invoice for the last time. This case may arise due to the many new time buyers achieve the amount of discounts that are discounted and the trade discount is only identified in the last purchase;
+ Late manufacturers determine the number of goods the distributor (such as supermarkets) has consumed and has since been grounded to determine the amount of trade that must be paid based on the sales or quantity of products consumed.
d) The sale of the sale prices is a deduction for buyers due to the product, poor goods, loss of dignity or not the right scale by regulation in the economic contract. The sales party performs a sales reduction accounting in accordance with the following principles:
-The case in the GTGT bill or the sales bill has shown a reduction in the price of sale to the buyer as a reduction in the amount of paid buyers (the sales price reflected on the invoice is the reduced price) the business (sales side) does not use. This account, sales revenue reflects the reduced price (net sales).
-Only reflects on this account the deductions due to the rebate approval after the sale (recorded sales) and released invoicing (rebate off the invoice) due to poor sales, loss of dignity ...
For the returned sale, this account is used to reflect the value of the product number, the goods being returned by the customer due to the causes: Violation of commitment, breach of economic contracts, poor goods, loss of dignity, non-validity, rule.
e) The accountant must follow the commercial discount details, reduce the sale price, sales are returned to each customer and each category of sale, such as: sales (products, goods), offering services. At the end of the period, the full connection to account 511-"Sales and service revenues" to determine net sales of the volume of products, goods, actual services made in the report.
2. The texture and reflection content of the 521 account-The sales deductions
Debt:
- The number of trade discounts accepted payment for the customer;
-The number of sales prices that have approved the buyer;
-Revenue of the repaid sale, which has returned the money to the buyer or excluding on the return to customer sales, the goods sold.
There Are: At the end of the accounting period, which ended the entire trade discount, reduced sales prices, sales of the sale were returned to the 511 "Revenue Sales and Service Supply Sales" to determine the net sales of the report.
Account 521-The sales deduction does not have the final balance.
The account 521 has 3 accounts grade 2.
-Account of 5211: The account is used to reflect the trade discount for buyers purchased by the customer with large volumes but has not yet been reflected on the invoice when selling goods products, offering service in the holiday period.
-Account of 5212-The sale is returned: This account is used to reflect the sales of the product, the goods, the service being returned by the buyer in the period.
-Account number 5213-Reduction of sales price: The account is used to reflect the rebate of goods sold to buyers due to poor supply goods products but not yet reflected on the invoice when selling goods products, offering service in the holiday period.
3. The method of accounting for some key economic transactions
a) Refleconation of the trade discount, reducing the actual sale price in the period, says:
-The case of products, goods sold must be discounted, trade discounts for buyers belonging to a GTGT tax subject subject to deductible method, and the GTGT tax rate business in accordance with the deduction, writing:
Debt TK 521-Revenue deductions (5211, 5213)
Debt TK 3331-The GTGT tax must submit (the output GTGT tax is reduced)
There are TK 111,112,131, ...
-The case of the product, goods sold must be discounted, trade discounts for buyers who are not subject to a GTGT tax subject or GTGT taxable subject subject to direct method, the discount sold to the buyer, says:
Debt TK 521-Revenue deductions (5211, 5213)
There are TK 111, 112, 131, ...
b) The sale of goods is returned
-When the business rereceives the product, the goods are returned, accounting reflects the cost of capital of the repaid sale:
+ The case of business accounting for inventory according to the regular prescribation method, write:
Debt TK 154-Cost of production, unfinished business
Owe TK 155-The product
Debt TK 156-Goods
There are TK 632-Cost of goods sold.
+ The case of the business of accounting for inventory according to the periodic inventory method, write:
Debt TK 611-Purchasing (for goods)
Debt TK 631-Price into production (for product)
There are TK 632-Cost of goods sold.
-Payment with the buyer in terms of the amount of the returned sale:
+ For products, goods belonging to the GTGT tax subject calculated by the deduction method and the GTGT tax payment business according to the deduction, write:
Debt TK 5212-The sale is returned (the sale price has no tax GTGT)
Debt TK 3331-GGTGT Tax must submit (33311) (GTGT tax return)
There are TK 111, 112, 131, ...
+ For products, goods that are not subject to a GTGT tax subject or GTGT taxable subject are subject to the direct method, the amount of payment with the buyer of the sold goods, says:
Debt TK 5212-The sale is returned
There are TK 111, 112, 131, ...
-The expenses associated with the sale are returned (if any), write:
Debt TK 641-Cost of sale
There are TK 111, 112, 141, 334, ...
c) At the end of the accounting period, the end of the total reduction in total excluding revenue during the period to account 511-"Sales and service revenues", said:
Debt TK 511-Sales Revenue and Service Supply
There are TK 521-The sales deductions.
What? 82. Principles of accounting of expenses
1. The costs are those that reduce the economic benefits, which are noted at the time of the exchange of births or when there is a relatively certain likelihood that the future will arise in the undifferentiated future.
2. The recognition of the cost even without the payment term but it is likely to be sure to arise in order to ensure the principle of caution and the conservation of capital. The cost and revenue generated by it must be recorded simultaneously in accordance with the appropriate principle. However, in some cases, the right principle may conflict with the principle of caution in accounting, then the accounting must be based on the nature and accounting standards to reflect the transaction in an honest, logical way.
3. Each business can only apply either one of the two inventory accounting methods: regular logging or periodic inventory. The business of choosing an accounting method must apply consistently for a fiscal year. The case applies the periodic inventory method, at the end of the accounting process to determine the value of the last inventory.
4. The accountant must monitor the details of the expenses that arise according to the factor, wages, raw materials, external costs, depreciation TSCE ...
5. The expenses are not considered to be a cost of TNDN tax on the provisions of the Tax Law but have the full bill of evidence from and already accounting under the Accounting Mode not to write down accounting costs that are only adjusted in the TNDN tax decision. to raise the TNDN tax to submit.
6. The accounts reflect the cost of no balance, at the end of the accounting must end all the costs that arise in the period to determine the business results.
What? 83. Account 611-Purchasing
1. Accounting Principles
a) This account is used to reflect the value of raw materials, materials, tools, tools, goods purchased in, importing or entering into use during the period. Account 611 "Purchasing" applies only to the business of inventory accounting by periodic inventory method.
b) The value of raw materials, materials, tools, tools, goods purchased in a reflection on account 611 "Purchasing" must perform in accordance with the principle of the original price.
c) The case of the inventory of inventory under a periodic inventory method, the business must organize inventory inventory at the end of the accounting period to determine the number and value of each raw materials, materials, goods, products, tools, inventory tools to the site. The end of the accounting period to determine the value of inventory that comes into use and export in the period.
d) The method of accounting for inventory by a periodic inventory method: When purchasing raw materials, materials, tools, tools, goods, bases into the purchase bill, Transport invoice, bill entry, import tax notification must submit (or receipt of tax collection) imports, etc.) to record the price of goods purchased into account 611 "Purchasing". When exported, or sold only once at the end of the base accounting period in the results of the inventory.
Accounting must open up the details to dump the cost of the stock of inventory into every single material, materials, tools, tools, goods.
2. The texture and reflection of the account 611-Purchasing
Debt:
-Connect the commodity prices of goods, materials, materials, tools, first inventory instruments (according to inventory results);
-Cost of goods, materials, materials, tools, tools, purchases into the period;
There Are:
-End of the commodity price of goods, raw materials, materials, tools, end inventory instruments (according to inventory results);
-The price of goods, materials, materials, tools, tools used in the term, or the price of goods exported (not identified as sold in the period);
-Source prices, materials, tools, tools, goods purchased in return for the seller, or discounted.
The account 611 does not have the final balance.
Account 611-Purchasing, 2 accounts grade 2:
-Account 6111-Purchase of materials, materials: This account is used to reflect the value of raw materials, materials, tools, purchase tools, export tools, and the end of the accounting, materials, tools, first inventory and end of accounting;
-Account 6112-Purchasing: This account is used to reflect the value of goods purchased in, which is sold in the accounting period and the end of the first inventory value, inventory of the end of the accounting period.
3. The method of accounting for some key economic transactions
a) For the business of industrial production, agriculture, forestry, construction and construction
-Early accounting, accounting for raw materials, materials, tools, first inventory instruments (according to late-end inventory results), write:
Debt TK 611-Purchasing (6111-Purchase of raw materials, materials)
There are TK 152-Raw materials, materials
There are TK 153-tools, tools.
-When purchasing raw materials, materials, tools, tools, if the input GTGT tax is deductible then the original price of raw materials, materials, tools, equipment purchased into TK 611 does not have a GTGT tax, says:
Debt TK 611-Purchasing (GTGT tax)
Debt TK 133-The GTGT Tax is deducted
There are TK 331-Pay for the seller (3311).
-When payment of the purchase money, if the payment discount is enjoyed, write:
Debt TK 331-Must pay the seller
There are TK 111, 112, ...
There are TK 515-Financial Operations Revenue (Payment discount).
-The case of a business that buys raw materials, materials, tools, unproperly instruments, strains, notes in the economic contract, or pledged to return to the seller, or to be discounted:
+ Base in the purchase price value returned to the seller, writing:
Debt of TK 111, 112 (if obtained by money)
Debt TK 331-Must pay the seller (except in the amount of debt paid to the seller)
Having TK 611-Purchasing (6111) (NVL value, tool, toolkit returned the seller)
There are TK 133-GTGT Taxes deducted (1331) (if available).
+ If the business accepts the price drop of the purchased shipment, the amount is discounted, says:
Debt of TK 111, 112 (if obtained by money)
Debt TK 331-Must pay the seller (except in the amount of debt paid to the seller)
Having TK 611-Purchasing (6111) (approved discount)
There are TK 133-GTGT tax deductible (if available).
-At the end of the accounting period, based on actual inventory results, accounting must determine the actual actual price of raw materials, end-of-inventory materials, and the actual cost of raw materials, materials, tools, tools, and tools to use or export.
+ Combine the actual price of raw materials, materials, end-inventory tools (according to inventory results), write:
Owe TK 152-Raw materials, materials
Owe TK 153-Tools, tools
There are TK 611-Purchasing (6111).
+ Value in raw materials, materials, tools, tools used for manufacturing, business during the period, writing:
Debt of TK 621, 623, 627, 641, 642, 241, ...
There are TK 611-Purchasing (6111).
+ The actual value of raw materials, materials, tools, missing instruments, loss, base on the border that identifies the missing, pending loss of processing, writing:
Debt TK 138-Must Be Different (1381)
There are TK 611-Purchasing (6111).
b) For the business of goods business
-Early accounting, ending the first inventory value, writing:
Owe TK 611-Purchasing (6112)
TK 156-The cargo.
-In the accounting period, when purchasing goods if the first GTGT tax deduction is based, the base on the invoice and the purchase certificates:
+ The actual value of goods purchased, says:
Owe TK 611-Purchasing (6112)
Debt TK 133-The GTGT Tax is deducted (1331) (if available)
There are TK 111, 112, 141; or
There are TK 331-Pay for the seller (total payment price).
+ Food purchase costs arise, write:
Owe TK 611-Purchasing (6112)
Debt TK 133-The GTGT Tax is deducted (1331) (if available)
There are TK 111, 112, 141, 331, ...
+ When pre-payment is paid, if the business receives a payment discount on the purchased shipment, write:
Debt TK 331-Must pay the seller (deduction to debt payable)
There are TK 111, 112, ...
There are TK 515-Financial Operations Revenue.
+ The value of goods returned to the seller, writing:
Debt of TK 111, 112 (if obtained by money)
Debt TK 331-Must pay the seller (deduction to debt payable)
There are TK 611-Purchasing (6112) (valuing the goods returned to the seller)
There are TK 133-GTGT Taxes deducted (1331) (if available).
+ The rebate of goods purchased by the seller is due to the non-quality goods, the process by contract, says:
Debt of TK 111, 112 (if obtained by money)
Debt TK 331-Must pay the seller (deduction to debt payable)
There are TK 611-Purchasing (6112)
There are TK 133-GTGT Taxes deducted (1331) (if available).
-At the end of the accounting period, based on actual test results, the identification of inventory value, the value of the goods submitted, but not specified as sold, the value of the specified goods is already sold:
+ Combine the value of inventory and deposit of goods to the end of the period, writing:
Debt TK 156-Goods
Debt TK 157-The sale goes on sale
There's TK 611-Purchasing.
+ Connection cost of goods sold, write:
Debt TK 632-Cost of goods sold
There are TK 611-Purchasing (6112).
What? 84. Account 621-Cost of materials, direct materials
1. Accounting Principles
a) This account is used to reflect the cost of raw materials, direct use materials for product production operations, carrying out the service of industries, construction, shallow, forestry, fishing, transportation, transportation, telecommunications, and business. Hotels, tourism, other services.
b) Only the accounting of 621 accounts of raw materials, materials (including raw materials, primary materials, and supporting materials) is used directly to produce products, perform services in the production period, business. The cost of raw materials, materials must be calculated at the actual price when used.
c) In the accounting period implementation of the recording, the set of material costs, the direct material on the side of the Account Debt 621 "Cost of materials, direct materials" according to each object using direct use of the materials, this material (if the raw material, material for product production, implementation of the service, which is specified specifically, clearly for each object of use); or a general set for the production process, product fabrication, service execution (if the output is raw materials, materials for the process) product production, which cannot be specified specifically, clearly for each object to use).
d) At the end of the accounting period, execute the connection (if the material, the material has been set separately for the object used), or conduct the allocation and end of the cost of raw materials, materials (If not set separately for each object used) in The account 154 serves to calculate the actual cost of the product, the service in the accounting period. When conducting a distribution of raw materials, materials at the price of product, the business must use reasonable allocation standards such as usage rate, ...
When purchasing raw materials, materials, if the input GTGT tax is deducted, the raw material value, the material will not include the GTGT tax. If the input GTGT tax is not deductible then the raw material value, the material includes the GTGT tax.
e) Part of the cost of raw materials, direct material above normal levels is not calculated at the price of the product, the service that must be transferred immediately to TK 632 "Cost of goods sold".
2. The texture and reflection of the account 621-Cost of raw materials, direct materials
Debt: In the actual price of raw materials, the material is directly used for product production, or the implementation of the service in the accounting period.
There Are:
-End of raw materials value, practical materials use for manufacturing, business in the TK 154 "Cost of manufacturing, unfinished business" or TK 631 "Cost of production" and details for subjects to charge products, services.
-Connect the cost of raw materials directly above normal to TK 632-Cost of goods sold.
-The raw material value, the directly used material is not re-entered.
The account 621 does not have the final balance.
3. The method of accounting for some key economic transactions
a) When the raw material is exported, the material used for the production of the product, or the implementation of the service in the period, says:
Debt TK 621-Materials cost, direct material
There are TK 152-Raw materials, materials.
b) The case of purchasing raw materials, materials used immediately (not to enter the repository) for product production operation, or execution of the input service and the GTGT tax on the deduction, write:
Debt TK 621-Materials cost, direct material
Debt TK 133-The GTGT Tax is deducted
There are TK 331, 141, 111, 112, ...
c) The case of the raw material, the output material does not use the end of the product production operation, or the end of the warehouse reentry service, write:
Owe TK 152-Raw materials, materials
There are TK 621-The raw materials, direct materials.
d) For the cost of raw materials directly above normal or depreciation to be calculated at the cost of goods sold, write:
Debt TK 632-Cost of goods sold
There are TK 621-The raw materials, direct materials.
e) For the cost of raw materials general use for business cooperation contract
-When a general cost of raw materials use for business cooperation contracts, single base and related testimonies, write:
Debt TK 621-Cost of raw materials, direct materials (detail of each contract)
Debt TK 133-The GTGT Tax is deducted
There are TK 111, 112, 331 ...
-periodically, plan the General Cost Allocation Sheet (which has the validation of the parties) and export the single GGTGT to allocate the cost of raw materials using common to the business cooperation contract for the parties, writing:
Debt TK 138-Must be different (details for each partner)
There are TK 621-Materials Cost, Direct Materials
There is TK 3331-The GTGT tax must be filed.
When the cost allocation does not have to export the GTGT bill, the accounting of the GTGT input tax rate is by recording TK 133-The GTGT Tax is deducted.
g) At the end of the accounting period, the base on the Table of Materials Allocation for each object uses raw materials, materials (product production, product type, work, work category of construction activity, type of service, etc.) in accordance with the direct method. or allocated, write:
Debt TK 154-Cost of production, unfinished business
Debt TK 631-Price into production (periodic inventory method)
Debt TK 632-Cost of goods sold (above above normal)
There are TK 621-The raw materials, direct materials.
What? 85. Account 622-Direct employee cost
1. Accounting Principles
a) This account is used to reflect the cost of direct personnel involved in manufacturing, business in industries, construction, agriculture, forestry, fishing, service (transportation, telecommunications, tourism, hospitality, hospitality, etc.).
Direct employment costs include payout to the worker directly producing the product, carrying out the service of the business ' s management list and for outsourcing labour according to each type of work, such as: Money, wages, investments, and business. In terms of subsidies, salaries (social insurance, health insurance, union funding, unemployment insurance).
b) No accounting for this account, the paycheck payments, public money, and allowable grants ... to the clerk, the manager, the employee of the enterprise management machine, the salesperson.
c) Alone for the construction of construction, not accounting for this account, the wages, the wages and the allowable allowable allowable allowable workers, the public executor, the public service, the insurance, the insurance, the social insurance, the insurance. Health, corporate funding, unemployment insurance on the pay fund must pay a direct worker of construction, public service control, public service, and factory staff.
d) Account 622 must open the details according to the object of production of production costs, business.
The cost of direct workers beyond the normal level is not included in the price of the product, the service that must be transferred directly to TK 632 "Cost of goods sold".
2. The texture and reflection content of the account 622-Direct HR Cost
Debt: Direct employment costs are involved in the production of products, carrying out services including: salaries, labor wages and payout on salaries, the prescribed wages in the period.
There Are:
-Combine direct employee cost directly to PK 154 "Cost of production, unfinished business" or on the debt of TK 631 "Price of production";
-Direct worker cost directly above normal to TK 632.
The account 622 does not have the final balance.
3. The method of accounting for some key economic transactions
a) Base on the payroll allocation table, which records the amount of wages, wages and other payers that must pay for the direct worker to produce the product, perform the service, write:
Debt TK 622-Direct employee cost
There's TK 334.
b) Calculation, social insurance, health insurance, corporate funding, unemployment insurance, grants (such as life insurance, voluntary retirement insurance ...) of workers directly producing products, performing services (parts at cost of business). In terms of salary, wages must be paid according to the regulatory regime, says:
Debt TK 622-Direct employee cost.
There are TK 338-Must be paid differently (3382, 3383, 3384, 3386).
c) When prior to the worker ' s sabbic salary, write:
Debt TK 622-Direct employee cost
There's TK 335-The cost must be paid.
d) When workers produce a practice of leave, the accounting reflects the amount of return on the worker ' s sabbby wages, writing:
Owes TK 335-Cost payable
There's TK 334.
) For the general public cost of public use for business cooperation.
-When a general public cost of use for business cooperation, billing base, and related evidence, says:
Debt TK 622-Direct employee cost (details for each contract)
There are TK 111, 112, 334 ...
-periodically, accounting for a General Cost Allocation Sheet (which has the validation of the parties) and export the single GTGT to allocate the general use of public use to the business cooperation contract for the parties, writing:
Debt TK 138-Must be different (details for each partner)
There are TK 622-Direct employee costs
There is TK 3331-The GTGT tax must be filed.
When the cost allocation does not have to export the GTGT bill, the accounting of the GTGT input tax rate is by recording TK 133-The GTGT Tax is deducted.
e) At the end of the accounting period, the allocation and transfer of direct personnel costs directly to the PK 154 or TK 631 debt by the subject of a collection of expenses, writing:
Debt TK 154-Cost of manufacturing, unfinished business, or
Debt TK 631-Price into production (periodic inventory method)
Debt TK 632-Cost of goods sold (above above normal)
There are TK 622-Direct employee costs.
What? 86. Account 623-Cost of use of public aircraft
1. Accounting Principles
a) This account is used to assemble and allocate the cost of use of the vehicle, the public server directly to the construction, installation of construction in the case of the construction of the construction, the construction of the construction, and the construction of the combined crafts, and the combined manual. -No.
b) The business case that the construction of a complete building in a method by machine does not use the 623 "Cost of Executables" which the entire cost of building directly to the TK 621, 622, 627.
c) No accounting for TK 623 in terms of social insurance, health insurance, corporate funding, unemployment insurance on salaries must pay workers to use vehicles, public operators. The cost of using a superior executor above the normal level is not calculated at the cost of the construction, which is connected to TK 632.
2. The texture and reflection content of the account 623-Cost of using the public machine
Debt: The costs associated with the operation of the public machine (the cost of materials for the operating machine, the cost of salaries and the salaries, the workers ' wages directly control the machine, maintenance costs, vehicle repairs, public execs etc.). The cost of the material, the cost of other services, serves the vehicle, the public execs.
There Are:
-Cost the cost of using the vehicle, the public is on the side of a $154 "Cost of Manufacturing, unfinished business".
-Cost the cost of using a public executor above normal to TK 632.
The account 623 does not have the final balance.
Account 623-The cost of using the public machine, there are six second-level accounts:
-Account 6231-Public cost: In order to reflect the main wage, the salary, the pay side pays for the workers directly to control the vehicle, the public execs, the public service, the transportation, the fuel supply, the materials ... the vehicles, the workmachine.
The account does not reflect social insurance, health insurance, corporate funding under the existing regulations calculated on workers ' salaries using vehicles, public execs. These quotes are reflected in the 627 "Common Manufacturing Cost" account.
-Account 6232-Materials cost: Used to reflect the cost of fuel (gasoline, oil, fat ...), other materials that serve the vehicle, the public execs.
-Account 6233-Cost of production tools: Used to reflect the tool, the labor instrument involved the operation of the vehicle, the public executor.
-Accounts 6234-Public attriation expense: Used to reflect the cost of the depreciation of the vehicle, the public machine uses the construction of construction.
-Account 6237-Ex-purchase service expense: Used to reflect the cost of outsourcing services such as outsourcing of car repairs, public execs; car insurance purchases, public execs; electricity costs, water, TSCE rent, expenses paid to subcontractor, etc.
-Account 6238-Cost in other money: Used to reflect the costs of money that serve the operation of the vehicle, the public execs.
3. The method of accounting for some key economic transactions
Cost accounting, the public executor depends on the form of a public executor: The organization of the private executor for the purpose of machine-making or machine-making mass for the teams, the factory built up:
a) If the organization of the team, the private machine, is assigned to the accounting and has its own accounting organization, then the accounting work is conducted as follows:
-The accounting of the costs associated with the operation of the team of vehicles, the public execs, write:
Debt of TK 621, 622, 627
There are TK 111, 112, 152, 331, 334, 214, ...
-Cost of car use, machine and price as a vehicle, the machine is currently on account 154 "Production costs, unfinished business" based on the price of a machine (according to actual price or internal stock price) provided for building objects, installation (work). the work item); depending on the method of organizing accounting and the relationship between the team of the motorcycle team with the construction unit, installing the work to write:
+ If the business does follow the method of providing vehicle service, mutual machines between parts, writing:
Debt TK 623-Cost of use of public executor (6238-Cost of other money)
There are TK 154-production costs, unfinished business.
+ If the business does follow the method of selling vehicle services, machines and each other between internal parts, writing:
Debt TK 623-Cost of use of public executor (6238-Cost of other money)
Debt TK 133-The GTGT Tax is deducted (1331) (if available)
There are TK 333-Taxes and State Accounts (33311) (tax)
GTGT must file on the internal sale price of the vehicle, the service machine)
There are TK 511-Sales and service sales (details provided in the internal service).
b) If not to organize a team of vehicles, public executables; or have a team of teams, a private machine, but not a private accountant for the team, the entire cost of using the car, the machine (including regular costs and temporary costs, such as: payroll, etc.) of the car, the public operator) will be in the math as follows:
-Base on the amount of wages, wages and other payers payable to the car control worker, the machine, serving the car, the machine, recording:
Debt TK 623-Cost of use of public executor (6231-Public cost)
There's TK 334.
-When exporting the materials, tools, tools used for the operation of the vehicle, the public executor in the period, write:
Debt TK 623-Cost of use of public executor (6232-Materials charges)
There are TK 152, 153.
-The case of purchase of the material, the tool to use right (not through the repository) for the operation of the vehicle, the workmachine during the period, writing:
Debt TK 623-Public executor (6232)
Debt TK 133-The GTGT Tax is deducted (if tax deductible)
There are 331, 111, 112, ...
-The depreciation of the car, the public executor in the team, the public executor, the recorder:
Debt TK 623-Cost of use of public executor (6234-Public attriation expense)
There's TK 214-A TSCE Trail.
-Cost of outsourced purchase (car repair, public execs, electricity, water, TSCE rent, paid pay for subcontractor, etc.), write:
Debt TK 623-Public executor (6237)
Debt TK 133-The GTGT Tax is deducted (if the GTGT tax deduction)
There are TK 111, 112, 331, ...
-Other money expenses arise, write:
Debt TK 623-Cost of use of public executor (6238-Cost of other money)
Debt TK 133-The GTGT Tax is deducted (if the GTGT tax deduction)
There are TK 111, 112, ...
-Base on the Cost Allocation Board using the vehicle, the machine (the actual cost of the vehicle, the machine) properties for each building, the work item, write:
Debt TK 154-Cost of manufacturing, unfinished business (cost of use of machine execs)
Debt TK 632-Cost of goods sold (portion cost above normal)
There are TK 623-The cost of using the public executor.
What? 87. Account 627-General Production Cost
1. Accounting Principles
a) This account is used to reflect the cost of manufacturing, the joint business arose in the workshop, department, team, the field, etc. serving the product production, carrying out the service, including: Cost of employee salaries management of the workshop, department, team; and Depreciation of TSCE use directly to produce, Social Insurance, health insurance, corporate funding, unemployment insurance is calculated at the rate of regulation on wages paid by the firm ' s business, department, production team, and related expenses. It ' s different from the workshop;
b) Alone with the construction business operation, social insurance, health insurance, trade union, unemployment insurance, and also on the salary of workers directly built, installed, employees using public executables and team management employees (belonging to the company). Labor lists in the business); the depreciation of TSCE for the workshop, the production department; the cost of borrowing if capitalized into asset value is in the process of production unfinished; cost of repairs and maintenance of construction work and expenses. Other than the operation of the workshop, the department, the nest, the production team, the ...
c) Account 627 is used only in industrial, shallow, forestry, fishing, XDCB, transport, post office, travel, service, and services.
d) Account 627 is detailed in detail for each of the workshops, parts, nests, production teams.
The cost of general manufacturing reflects on the TK 627 must be given a detailed accounting by two categories: The fixed production cost and the general production cost variable in it:
-Common manufacturing costs are indirect production costs, often not changing in the amount of production products, such as equipment maintenance costs, factories, etc., and administrative management costs in the workshops, parts, nests, production teams ...
+ Joint production costs fixed allocation at the cost of processing for each product unit based on the normal capacity of the production machinery. The normal capacity is the number of products achieved at the average level in normal production conditions; and
+ The case of actual product levels produces higher than normal capacity, the fixed general production costs are allocated to each product unit according to the actual cost of births;
+ The case of actual product levels output is lower than normal capacity, the fixed general production costs are allocated only to the cost of processing for each product unit according to normal capacity levels. The amount of general production is not allocated to the cost of goods sold during the period.
-The common cost of manufacturing is the indirect production costs, often directly changing or almost directly according to the amount of production products, such as raw materials costs, indirect materials, indirect employee costs. The cost of general production variable is allocated at the cost of processing for each product unit according to the actual cost of birth.
e) The case of a production process that produces many types of products in the same period of time that the general production cost of each product type is not reflected separately, then the general production costs are allocated to the product types by consumption. the right and consistent between the accounting expectations.
g) At the end of the period, the accounting process is calculated, the allocation of the cost of joint production expenses into the debt-side debt 154 "Cost of production, unfinished business" or on the side of the account debt 631 "Price of production".
h) Account 627 is not used for commercial business operations.
2. The texture and reflection content of the account 627-General Production Cost
Debt: Generic production costs arise during the period.
There Are:
-Joint production expense accounts;
-Common non-allocation manufacturing costs are recorded at the cost of goods sold during the period due to the actual product level produced lower than normal capacity;
-Connect the general production costs on the side of the account debt 154 "Cost of production, unfinished business" or on the debt of TK 631 "Price of production".
The account 627 does not have the final balance.
Account 627-General production costs, there are 6 second-level accounts:
-Account. Reflecting the salaries, allowable allowable allowable allowable employees, the manufacturing department; the money between the shift management staff ' s shift, the workshop, the manufacturing department; the social insurance, health insurance, union funding, and the insurance industry. Unemployment insurance is calculated according to the current rate of regulation on wages paid to employees of the facility, department, nest, production team, etc.
-Account 6272-The material cost: Reflecting the cost of materials exported to the workshop, such as materials used for repairs, TSCE maintenance, tools, tools of management and use, temporary camp costs, etc.
-Account 6273-Production tool expense: Reflecting the cost of the tool, the toolkit used for the management operation of the workshop, the department, the nest, the production team, ...
-Accounts 6274-Cost of depreciation of TSCE: Reflecting the cost of depreciation TSCE directly for product production operations, service implementation and general TSCE for the operation of the workshop, division, nest, production team, etc.
-Account 6277-Ex-purchase service expense: Reflecting the costs of the purchase service that serves the operation of the workshop, the production department such as: The cost of repairs, outsourcing costs, electricity costs, water, telephone, TSCE rent, cost paid for the subcontractor (for the construction business).
-Account 6278-Other money cost: Reflecting the costs of money besides the expenses that have been on the service of the operation of the workshop, the department, the nest, the production team.
3. The method of accounting for some key economic transactions
a) When charging wages, public wages, allowable allowable allowable allowable employees; the money between the shift management staff ' s shift, the department, the nest, the production team, says:
Debt TK 627-Joint Manufacturing Cost (6271)
There's TK 334.
b) When extracts social insurance, health insurance, corporate funding, unemployment insurance, worker support (such as life insurance, voluntary retirement insurance) is calculated according to the current rate of regulation on wages payable to the analyst employee. Workshop, production department, write:
Debt TK 627-Joint Manufacturing Cost (6271)
There are TK 338-Must be paid differently (3382, 3383, 3384, 3386).
c) The cost of raw materials, the export material for the workshop (case of the inventory of the inventory of inventory according to the regular manifest method):
-When the general material is used for the workshop, such as repair, TSCE maintenance is used for managing the operation of the workshop, writing:
Debt TK 627-Joint Manufacturing Cost (6272)
There are TK 152-Raw materials, materials.
-When tooling, production tools have a small total value used for the workshop, department, nest, production team, base to the repository, writing:
Debt TK 627-General Production Cost (6273)
There are TK 153-tools, tools.
-When tooling, production tools have a total value used for the workshop, the department, the nest, the production team, which must allocate gradually, write:
Debt TK 242-Cost paid
There are TK 153-tools, tools.
-When the allocation of the tool value, the instruments at the general production cost, write:
Debt TK 627-General Production Cost (6273)
There's TK 242.
d) Quatuation of machinery, equipment, manufacturing plants, ... of the workshop, department, nest, production team, record:
Debt TK 627-Joint Manufacturing Cost (6274)
There's TK 214-A TSCE Trail.
The cost of electricity, water, telephone, ... of the workshop, the department, the nest, the production team, recording:
Debt TK 627-General Production Cost (6278)
Debt TK 133-The GTGT Tax is deducted (if the GTGT tax deduction)
There are TK 111, 112, 331, ...
e) The case of using a pre-allocation method or allocation of numbers has spent the major cost of repairing TSCE in the workshop, taking into account general production costs:
-When the big cost of fixing the real TSCE is actually born, it says:
Debt TK 2413-Big Fix TSCE
Debt TK 133-The GTGT Tax is deducted (if any)
There are 331, 111, 112, ...
-When the big cost of fixing the TSCE is complete, write:
Debt of TK 242, 352
TK 2413-The Big Fix.
-When you quote or allocate the number you spent on the large cost of fixing the TSCE, write:
Debt TK 627-General Production Cost (6273)
There are TK 352, 242.
g) The business case has TSCE for lease activity, when expenses arise associated with the operating lease TSCE:
-When giving birth to the initial direct costs associated with the active lease, write:
Debt TK 627-General Production Cost
Debt TK 133-The GTGT Tax is deducted (if any)
There are TK 111, 112, 331, ...
-periodically, calculating, extracting the operating system TSCE operating at SXKD cost, says:
Debt TK 627-General Production Cost
There are TK 214-A TSCE Trail.
h) In the construction business, when determining the number of backup must return to the maintenance of the construction work, write:
Debt TK 627-General Production Cost
There are TK 352-The backup must be paid.
-When the cost of repair costs, the construction of the construction work, says:
Debt of TK 621, 622, 623, 627
There are TK 111, 112, 152, 214, 334, ...
-At the end of the period, the end of the cost of repair, the maintenance of the construction work, write:
Debt TK 154-Cost of production, unfinished business
There are TK 621, 622, 623, 627.
-When the repair, warranty of completed construction, write:
Owe TK 352-The backup must be paid
There are TK 154-production costs, unfinished business.
i) The end of the accounting period, which determines the loan interest payable, has paid capitalization to the unfinished manufacturing asset, when paying interest rates, says:
Debt TK 627-General production costs (unfinished manufacturing asset)
There are TK 111, 112.
There are TK 242-prepaid expenses (if paid in advance of interest).
There are TK 335-Cost payable (loan interest payable)
There were TK 343-The vote issued (the cost of the bonds issued and the difference between the amount of the bonds required by the actual interest rate is higher than the interest required by the nominal interest rate).
l) If you arise the overall cost of production costs, write:
Debts of TK 111, 112, 138, ...
There are TK 627-General production costs.
l) For the general production costs of general use for business cooperation contract.
-When a joint production costs general use for business cooperation contracts, single base and related certificates, write:
Debt TK 627-General production costs (details for each contract)
Debt TK 133-The GTGT Tax is deducted
There are TK 111, 112, 331 ...
-periodically, plan the General Cost Allocation Sheet (which has the validation of the parties) and export the single GGTGT to allocate the general production costs common to the business cooperation contract for the parties, writing:
Debt TK 138-Must be different (details for each partner)
There are TK 627-General Production Cost
There is TK 3331-The GTGT tax must be filed.
When the cost allocation does not have to export the GTGT bill, the accounting of the GTGT input tax rate is by recording TK 133-The GTGT Tax is deducted.
m) At the end of the accounting period, the base on the Table allocated the general production cost to either end or allocate the cost of the common production to the relevant accounts for each product, product group, service in accordance with the appropriate format:
-For the business that applies a regular manifest method, at the end of the final production cost of production, write:
Debt TK 154-Cost of production, unfinished business
Debt TK 632-Cost of goods sold (SXC cost fixed)
There are TK 627-General production costs.
-For the business to apply the periodic inventory method, the end of the general production cost, write.
Debt TK 631-Producer Price
Debt TK 632-Cost of goods sold (SXC cost fixed)
There are TK 627-General production costs.
What? 88. Account 631-Producer Price
1. Accounting Principles
a) This account is used to reflect the aggregate cost of production and product pricing, services in industrial, agricultural, forestry and transport business units, post offices, tourism, hotels, hotels, etc. in the case of fusion. Inventory by periodic inventory.
b) For the inventory of the inventory of inventory according to the regularly prescribed method not using this account.
c) Only the accounting in account 631 of the types of production costs, the following business:
-Cost of raw materials, direct materials;
-Direct employee cost;
-Cost of using a public machine (for construction enterprises);
-General production costs.
d) No accounting in account 631 of the following types of expenses:
-Cost of sale;
-Business management costs;
-Financial costs;
-Other expenses;
-Career.
The cost of the manufacturing department, the business of catering to manufacturing, business, capital capitalization, raw materials, materials, materials and outsourcing costs (outsourcing, or self-outsourcing, processing) is also reflected on account 631.
e) Account of the 631 "Cost of production" must be detailed by the cost of the cost of the cost (workshop, nest, production team, etc.) according to the type, product group, service ...
g) For the agricultural sector, the actual price of the product is determined by the end or the end of the year. The harvest product of the year is the cost of that year, meaning the cost of this year, but the following year harvest the product the following year is worth the price.
-For the farming sector, the cost must be accounted for by three types of plants:
+ The short tree day;
+ Tree plants once harvested several times;
-Five years old.
For crops of 2.3 crops in a year, or planting this year, the year after the harvest, or the new crop of crop, just had a harvest area in the same year, then it has to be based on the actual situation to record, reflect. Clearly the cost of this affair with another, of this area with another, of the previous year with this year and next year, ... Not to reflect on account 631 "Cost of production" new crop costs and longtime tree care is in the XDCB period.
For some types of costs associated with multiple accounting objects or related to many cases, multiple periods must be monitored separately, then allocated to the price of each of the relevant products such as: Water irrigation cost, cost of cost, and cost. Preparing land and planting the first year of planting trees once, harvested several times (this cost is not part of the XDCB investment capital).
On the same farming area, if planting alternates from two types of industrial plants short of the day or more, the costs that arise directly related to which tree will gather separately for that tree (such as seed, the cost of planting, harvesting) the cost of birth. Together for plants (such as the cost of plowing, indiscriminate irrigation, water irrigation ...) is set individually and allocated to each plant in the cultivated area.
For perennial plants, the work from the soil, sown, care until the start of the product is seen as the XDCB investment process to form TSCE, which is a collection of cost to TK 241 "unfinished XDCB".
-The cost of livestock costs to keep track of each breeding industry (cattle ranching, pig industry ...), according to groups or by each type of cattle, poultry. For breeding animals when the defecation is converted into large livestock, the fat feed is treated into the TK 631 "Cost of production" according to the remaining value.
h) Account of the 631 "Production price" applicable to the transport sector must be detailed in detail according to each type of operation (passenger transport, freight ...). During the transport process, the tire is worn out with a degree faster than the head of the car's head, so often replaced many times but the value of an alternative tyres is not calculated at the cost of shipping at a time when the export is replaced, which must be quoted before or allocated. at the expense of manufacturing, the annual business.
i) In hotel business activities, the 631 account accounting must be monitored in detail according to each type of activity such as: Eating activities, lounge services, leisure catering, other service (washing, being, hair cut, telegraph, massage etc.).
2. The texture and reflection content of the account 631-Cost of Production
Debt:
-Cost of manufacturing, the first unfinished service business;
-Cost of manufacturing, the actual service business arose during the period.
There Are:
-Cost of entry-to-store product, the completed service is entered into account 632 "Cost of goods sold".
-Cost of manufacturing, the unfinished business business of the end of the year's 154 "Cost of Manufacturing, unfinished business".
The account 631 does not have the final balance.
3. The method of accounting for some key economic transactions:
a) Combine the cost of production, business, the cost of the first unfinished service on the side of the account debt 631 "Price of production", write:
Debt TK 631-Producer Price
There are TK 154-production costs, unfinished business.
b) The end of the accounting period, which ends the cost of raw materials, materials directly into the production price account, write:
Debt TK 631-Producer Price
There are TK 621-The raw materials, direct materials.
c) At the end of the accounting, the end of the cost of workers directly into the production price account, write:
Debt TK 631-Producer Price
There are TK 622-Direct employee costs.
d) At the end of the period, the calculation of the allocation and the end of the cost of production costs together into the value of the production price according to each type of product, labor, service, etc.
Debt TK 631-Producer Price
Debt TK 632-Cost of goods sold (fixed SXC costs are not allocated)
There are TK 627-General production costs.
At the end of the accounting period, conduct inventory and determine the value of the product, the final unfinished service, write;
Debt TK 154-Cost of production, unfinished business
There are TK 631-The price of production.
e) The price of entry products, completion services, records:
Debt TK 632-Cost of goods sold
There are TK 631-The price of production.
What? 89. Account 632-Cost of goods sold
1. Accounting Principles
a) This account is used to reflect the capital price of the product, goods, services, investment real estate; the production price of the construction product (for the construction business) sold during the period. In addition, this account is also used to reflect the costs associated with investment real estate business operations such as: Cost of depreciation; repair costs; the cost of a BĐS lease of investment in operating rental methods (the case of undue birth). big); the cost of the concession, the investment bar, the investment ...
b) The business case is the owner of the real estate business, when not fully assembled, the evidence of the expenses related directly to the investment, construction of real estate, but has already raised the sale of the estate, the company said. A portion of the cost is used to pay off the cost of goods sold. When a set of files, the evidence, or when the real estate is complete, the business must decide the amount of the expense quoted in advance of the cost of goods sold. The difference between the amount of the cost has been higher than the actual cost of the fact that the cost of which is to be adjusted to the cost of the sale of the decision-making. Pre-capitalization of the cost to suspend real estate prices must comply with the following principles:
-Businesses are only pre-priced at the cost of goods sold on the expenses that have been in the investment, construction, but not yet enough records, documents to get the volume and have to convince details of the reason, the expense content first. category of work in the period.
-The business was only pre-paid to temporarily recharge the cost of goods sold to the completed real estate section, which was determined to have sold in the period and enough standard recorded revenue.
-The previous number of prepaid expenses and the amount of actual cost of births recorded at the cost of goods sold must ensure that the capital price valuation according to the total cost of the value of the property of the estate is determined to be sold (defined). according to the area.
c) The reserve price reduction in inventory is calculated at the cost of goods sold on the basis of the inventory quantity and the difference between net value can be made to be less than the cost of inventory. When determining the reduced volume of inventory needs to extract the bill, the accounting must exclude the volume of inventory that has signed the consumption contract (whose net value can be done is not lower than the record value) but has yet to transfer it. client if there is certain evidence that the customer will not abandon the contract.
d) When selling products, goods with equipment, spare parts the value of the device, spare parts are noted at the cost of goods sold.
For the value of the depreciation of the depreciation, loss, accounting must be calculated at the cost of goods sold (after subtracing the compensation, if any).
e) For the cost of raw materials directly depreciated to normal levels, cost of employees, general production costs are not allocated to the value of entry-to-store products, accounting must be calculated at the cost of goods sold (after minus compensation, if there is to be) even if the product, the goods have not yet been identified as consumption.
g) The import tax, special consumption tax, environmental protection tax calculated on the value of the purchase, if the sale of goods that those taxes are reimbursable is on the price of goods sold.
h) The expenses are not considered to be a cost of TNDN tax on the provisions of the Tax Law but have the full bill of evidence from and have the correct accounting regime not to write down accounting costs that are only adjusted in the TNDN tax decision. to raise the TNDN tax to submit.
2. The texture and reflection content of account 632-Cost of goods sold
2.1. The business case accounting for inventory according to the regular prescribation method.
Debt:
-For manufacturing operations, business, reflection:
+ The capital value of the product, the goods, the service sold in the period.
+ Materials costs, materials, worker costs above normal levels and general production costs fixed unallocated at the cost of goods sold in the period;
+ The losses, the loss of inventory after the exclusion of the compensation section due to personal responsibility;
+ Construction costs, automatic TSCE autoplay is not included in the principle of self-built, self-built TSCE;
+ The number of forecorects rebate inventory (the difference between the number of stock discounts that cost the inventory must be this year larger than the number of previously unusable pre-use the previous year).
-For investment business, reflection:
+ The amount of investment depreciation used to lease activity during the period;
+ The cost of repairs, upgrades, investment BDS renovation is not eligible for investment BDS principle;
+ The cost of being born from the rental business of BDS activity in the period;
+ The remaining value of the investment BDS sells, liquing in the period;
+ The cost of the sale, the investment BDS liquorate in the period;
+ The previous charge for real estate goods was determined to have sold.
There Are:
-Connect the capital price of the product, goods, services sold during the period to the 911 account "Identification of Business Results";
-To transfer all of the investment business BĐS investments arise during the period to determine the results of business activity;
-The reserve completion of the fiscal year-end inventory rebate (the difference between the number of contingers having to be this year is smaller than the number formed the previous year);
-The sale prices are returned to the warehouse;
-The previous expense return to real estate goods is determined to have sold (the difference between the previous amount of charge is higher than the actual cost of being born).
-The trade discount, which reduces the sale price received after the purchase has consumed.
-The import tax, special consumption tax, environmental protection tax calculated on the value of the purchase, if the sale of the goods on which the tax is reimbursable.
The account 632 does not have the final balance.
2.2. The business case accounting for inventory according to the periodic inventory method.
2.2.1. For business business.
Debt:
- The capital value of the goods has been sold in the period.
-The number of forecorects rebate in inventory prices (the difference between the number of contingers having to be earlier this year than the previous year has not been used).
There Are:
-The capital price transfer of the goods sent sold but has not yet been identified as consumption;
-Completing the bill rebate of the fiscal year end inventory (the difference between the number of contingers set up this year is smaller than the number formed the previous year);
-The capitalization of the capitalization of the goods exported to the side of the 911 account Debt "Identification of Business Results".
2.2.2. For manufacturing and service business.
Debt:
-The capital value of the first inventory.
-The number of forecorects rebate in inventory prices (the difference between the number of contingers set up this year greater than the previous year has not been used);
-The capital value of the finished production product and the completed service.
There Are:
-Ending the capital price of the final inventory into the debt TK 155 "City";
-Completing the expected fiscal year inventory discount rate (the difference between the number of contingers set up this year is less than the previous year ' s already unusable);
-Ending the capital price of the exported product, the completed service is determined to have sold in the term TK 911 to "Define Business Results".
The account 632 does not have the final balance.
3. The method of accounting for some key economic transactions
3.1. For the business of accounting for inventory according to regular census methods.
a) When the sale of products, goods (including products as equipment, spare parts to include product, goods), the completed service is determined to be sold in the period, writing:
Debt TK 632-Cost of goods sold
There are TK 154, 155, 156, 157, ...
b) Reflation of the expenses that are directly accounted for by the cost of goods sold:
-The case of actual product levels output is lower than normal capacity then accounting must calculate and determine the cost of general production fixed at the cost of processing for a product unit according to normal capacity. The cost of general production fixed non-allocation (not counting the price of the difference between the total number of general production costs fixed by the actual generation greater than the cost of general production fixed at the price of the product) is noted for the price. sales capital in the period, writing:
Debt TK 632-Cost of goods sold
There are TK 154-unfinished SXKD cost; or
There are TK 627-General production costs.
-Reflecting the loss of the depreciation, loss of inventory after subtracted (-) compensation section due to personal responsibility, writing:
Debt TK 632-Cost of goods sold
There are TK 152, 153, 156, 138 (1381), ...
-To reflect the cost of self-building TSCE exceeds that normal is not included in the completed TSCE principle, writing:
Debt TK 632-Cost of goods sold
There are TK 241-Basic Construction.
c) Exposition of the extraction or completion of the inventory rebate.
-The case number of reduced inventory prices must be this term greater than the previous one, accounting for extracts the difference in the difference, says:
Debt TK 632-Cost of goods sold
There are TK 229-The property loss reserve (2294).
-The case number of reduced inventory prices must be this term smaller than the previous one, accounting for the completed portion of the difference, says:
Owe TK 229-Reserve of Property losses (2294)
There are TK 632-Cost of goods sold.
d) Economic services related to investment business activities BĐS investment:
-Periodically, extracts the investment in leasing activity, writing:
Debt TK 632-Cost of goods sold (BĐS business costs investment)
There are TK 2147-The investment trail.
-When the cost of the BĐS is associated with the investment after the initial record if it does not satisfy the expected value of the BDS value, write:
Debt TK 632-Cost of goods sold (BĐS business cost investment) TK 242 debt-prepaid expense (if required to allocate)
There are TK 111, 112, 152, 153, 334, ...
-The costs associated with the rental of investment activity BDS, write:
Debt TK 632-Cost of goods sold (BĐS business costs investment)
There are TK 111, 112, 331, 334, ...
-Accounting for the depreciation and depreciation value of the Investment BS (if available) due to sale, liquation, write:
Owe TK 214-The TSCE Trail (2147-The Investment BTS)
Debt TK 632-Cost of goods sold (the remaining value of BĐS investment)
There are TK 217-Real Estate Investment.
-The cost of selling, the investment BDS liquation, says:
Debt TK 632-Cost of goods sold (BĐS business costs investment)
Debt TK 133-The GTGT Tax is deducted (if any)
There are TK 111, 112, 331, ...
The method of accounting for the expense of previous charges to temporarily charge the price of real estate goods identified as being sold to the business is the owner of the investment:
-When prior to the cost to temporarily charge the price of real estate goods sold during the period, write:
Debt TK 632-Cost of goods sold
There's TK 335-The cost must be paid.
-The investment costs, the actual construction of the fact that arise, have enough document records and set up to calculate the cost of building real estate, writing:
Debt TK 154-Cost of production, unfinished business
Debt TK 133-The GTGT Tax is deducted
There are related accounts.
-When the previous expenses had enough records, the document proved to have been realistic, accounting for lowering the cost of prior charges and reduced production costs, unfinished business, writing:
Owes TK 335-Cost payable
There are TK 154-production costs, unfinished business.
-When the entire estate project is complete, the accountant must decide and write down the remainder of the previous cost of charges, writing:
Owes TK 335-Cost payable
There are TK 154-The production costs, the unfinished business.
There are TK 632-Cost of goods sold (the difference between the previous amount of charge is higher than the actual cost of being born).
e) The case for product products to be converted to TSCE for use, writing:
TK 211-TSCE
There are TK 154-production costs, unfinished business.
g) The sale returned to the warehouse, writing:
Debt of TK 155,156
There are TK 632-Cost of goods sold.
h) The case of a trade discount or rebate of goods sold received after purchase, accounting must be based on the volatility situation of inventory to allocate the trade discount, reducing the sale prices that are based on the number of unspent inventory. The number that has been used for investment activity or has been defined as consumption in the period:
Debts of TK 111, 112, 331 ...
There are TK 152, 153, 154,, 155, 156 (CKTM value, GGHB of the number of unconsumed inventers during the period)
There are TK 241-unfinished basic construction (CKTM value, GGHB of the inventory number exported to the construction investment operation).
There are TK 632-Cost of goods sold (CKTM value, GGHB of the inventory number consumed during the period).
) The sale of the cost of goods sold by the products, goods, investment real estate, the service is determined to be sold during the session on the 911 Account Debt "Identification of Business Results", says:
Debt TK 911-Defining business results
There are TK 632-Cost of goods sold.
3.2) For the business accounting business according to the periodic inventory method.
a) For business business:
-At the end of the period, determining and ending the cost of capital of the exported goods, identified as having sold, write:
Debt TK 632-Cost of goods sold.
There's TK 611-Purchasing.
-At the end of the period, the end of the sale of goods exported was determined to have sold to the side of the 911 account debt "Identification of business results", says:
Debt TK 911-Defining business results
There are TK 632-Cost of goods sold.
b) For the manufacturing business and business business:
-First, the capital value of the capitalization of the first inventory into account 632 "Cost of goods sold", says:
Debt TK 632-Cost of goods sold
TK 155-The product.
-First, the value of the product, the service that sent the sale but has not been identified as having sold into account 632 "Cost of goods sold", says:
Debt TK 632-Cost of goods sold
There's a TK 157-a-sale.
-The price of the finished product completion, the value of the completed service, says:
Debt TK 632-Cost of goods sold
There are TK 631-The price of the product.
-At the end of the period, the capital price transfer of the final inventory into the debt side of the 155 "A" account, says:
Owe TK 155-The product
There are TK 632-Cost of goods sold.
-At the end of the period, determine the value of the finished product, the service that sent the sale but has not been determined to be sold, write:
Debt TK 157-The sale goes on sale
There are TK 632-Cost of goods sold.
-At the end of the period, the cost of the capital price, the service was determined to be sold during the session on the 911 Account Debt "Identilocate the Business results", said:
Debt TK 911-Defining business results
There are TK 632-Cost of goods sold.
What? 90. Account 635-Financial Cost
1. Accounting Principles
a) This account reflects the amount of financial operating expenses including expenses or losses related to financial investment activities, loan costs, and capital loans, joint venture capital expenditures, links, stock transfer losses, and other capital gains. Short term, the cost of trading on the sale of the stock exchange; the business tax rebate bill, the loss of investment in the other unit, the loss of birth when the sale of foreign currency, the exchange rate hole ...
b) The account 635 must be detailed in detail for each cost content. Not accounting for 635 accounts of the following expenses:
-Cost of catering for product production, provision of services;
-Cost of sale;
-Business management costs;
-Cost of real estate business;
-Basic building investment costs;
-The expenses are equipped with other funding;
-Other expenses.
c) The cost of distribution of bonds is gradually distributed in accordance with the bond term and is noted at the expense of financing if the distribution of bonds for the purpose of production, business is common.
d) The cost of the conversion bond is calculated at the expense of the financing in the term determined by taking the value of the original debt portion of the bond transfer bond (x) with the same bond interest rate on the market but no transfer permissions. change to a common stock or interest rate on the market at the time of the transfer bond release (see detailed regulation at the account manual 343-the release).
If a preferable stock is classified as debt to pay, that preferable dividend of the nature is a loan and must be noted at the expense of financing.
2. The texture and reflection content of the account 635-Financial Cost
Debt:
-Cost of interest rates, slow paid purchasing interest, financial rent property rent;
-The foreign currency.
-discount payment for buyers;
-The losses due to liquoration, concessions to investments;
-The exchange rate of exchange rates arise during the period; the exchange rate loophole due to reassessment of the end of the fiscal year the currency deposits are of foreign origin;
-The share of the business stock discount bill, the loss of investment losses to the other unit;
-The expenses of other financial investment activity.
There Are:
-Completing the business stock rebate bill, the loss of the investment losses in the other unit (the difference between the expected number of contingers is less than the number of contingen-years previously unusable);
-The revenues are down to the cost of financing;
-At the end of the accounting period, the full end of financial costs arise during the period to determine the results of business activity.
The account 635 does not have the final balance.
3. The method of accounting for some key economic transactions
3.1. When a cost birth is related to the sale of securities, capital loans, currency purchases etc., write:
Debt TK 635-Financial Cost
There are TK 111, 112, 141, ...
3.2. When selling business securities, the liquation bar sells investments in the subsidiary company, the joint venture company, which links the hole, says:
Debts of TK 111, 112, ... (the price of sale according to the reasonable value of the property received)
Debt TK 635-Financial expense (hole)
There are TK 121, 221, 222, 228 (record value).
3.3. When the return of capital to the subsidiary, the joint venture company, the link to which the value of asset rationalization is divided is less than the value of capital, writing:
Debt of TK 111, 112, 152, 156, 211, etc.
Debt TK 635-Financial costs (loss)
There are TK 221, 222.
3.4. Where the business of selling an investment in the stock of another business in the form of a stock swap, the business must determine the rational value of the return stock at the time of the exchange. The arbiter portion (if any) between the rational value of the stock gets smaller than the value of the stock that carries the exchange accounting is the financial cost, says:
Debt of TK 121, 221, 222, 228 (stock log value received on)
Debt TK 635-Financial costs (the difference between the rational value of the stock receives less than the record value of the shares)
It ' s a coupon.
There are TK 121, 221, 222, 228 (valid stock exchange value).
3.5. Project accounting for business securities discounts and investment losses in other units when the Financial Reporting:
-The case number of the contingus must have been larger than the previous set number, accounting for an additional portion of the difference, writing:
Debt TK 635-Financial Cost
There are TK 229-Property loss reserve (2291, 2292).
-The case number of continguses must be smaller than the previously unusable pre-used contingus, accounting for the difference in the difference, writing:
Owe TK 229-Reserve of Property losses (2291, 2292)
There are TK 635-Financial costs.
3.6. The payment discount for the goods buyer, the service enjoyed due to a pre-payment of payment under the agreement when purchasing, sales, writing:
Debt TK 635-Financial Cost
There are TK 131, 111, 112, ...
3.7. The cost is directly related to the loan (besides the interest payable), as the cost of audit, the capital loan appraisal ..., if charged at the expense of the financing:
-For the loan in the form of the bond issue, write:
Debt of TK 635-Financial Cost
Got TK 343-The release bond (3431, 3432)
-For the loan in the form of a loan under contract, the common contract, write:
Debt TK 635-Financial Cost
There are TK 111, 112.
3.8. The unit case must pay the loan of the loan interest, the bond interest to the lender, writing:
Debt TK 635-Financial Cost
There are TK 111, 112, ...
3.9. The unit case pays off the loan interest, the bond interest for the lender, says:
Debt TK 242-Pay prepaid (if paid in advance of the loan interest)
There are TK 111, 112, ...
Periodically, when the allocation of interest rates, the bond interest in the number must pay every term to the financial cost, write:
Debt TK 635-Financial Cost
There's TK 242.
3.10. The following return loan case:
-periodically, when charging the loan, the bond interest must pay in the term, if charged at the financial cost, write:
Debt TK 635-Financial Cost
There are TK 341-Loan and financial leasing debt (3411) (if interest in the origin)
There's TK 335-The cost must be paid.
-The expiration of the loan, when the unit pays off the loan and the loan interest, says:
Debt TK 341-Loan and financial lease debt (borrower must also pay)
Owe TK 34311-The bond price
Debt TK 335-Cost payout (loan interest of previous Games)
Debt TK 635-Financial costs (loan interest of term term)
There are TK 111, 112, ...
3.11. The case of a business that releases a discount or dominant bond to raise the loan capital into SXKD, periodically when the cost of interest in SXKD costs in the period, says:
Debt TK 635-Financial Cost
There are TK 111, 112, ... (if paying recurring interest)
There are TK 242-prepaid expenses (the cost of loans must be paid in the period)
There are TK 335-The cost must be paid (in front of the cost of the loan payable in the term-if the loan costs are paid later).
-If the bond issue is discounted, periodically, when the distribution of the bond discount has been recorded at the expense of the borrower, write:
Debt TK 635-Financial Cost
There are TK 34312-bond extracts.
-If the bond issue is dominant, periodically when the allocation of the bond depends on the cost of the borrower, write:
Debt TK 34313-Dominant Accessory (number of individual allocated)
There are TK 635-Financial costs.
3.12. Periodically, accounting records account for financing or capitalization on the amount of bond payable by the same bond interest rate does not have the right to convert or calculate popular borrower interest rates on the market while adjusting the share value. root of the transfer bond:
Debt TK 635-Financial Cost
Debt TK 241-Basic Basic Construction (if capitalized)
There are TK 335-The cost must be paid (the bond interest must pay in the nominal interest rate)
There are TK 3432-The conversion bond (the difference between the bond interest is credited to the financial cost (or capitalization) and the bond interest must be paid in the nominal interest rate.
3.13. The business case is to pay the lease of the financial lease of TSCE, when the tenant receives the payment receipt of the lease, writing:
Debt TK 635-Financial costs (pre-paid rent)
There are TK 111, 112 (if paid right away)
There are TK 341-Loan and financial leasing debt (3412) (if the debt is received).
3.14. When purchasing supplies, goods, TSCE in accordance with the slow response method, return use immediately for SXKD operation, writing:
Debt of TK 152, 153, 156, 211, 213 (in price to pay immediately)
Debt TK 133-The GTGT Tax is deducted (if any)
Debt TK 242-The return expense {portion of the slow return is the difference between the total amount must be paid minus (-) The purchase price is immediately minus the GTGT Tax (if deductible)}
There are TK 331-Pay for the seller (total payment price).
Periodically, counting on the cost of the cost of purchasing a slow return, the pay must be paid, write:
Debt TK 635-Financial Cost
There's TK 242.
3.15. Accounting Rate Accounting
a) When purchasing goods, services, assets, repayment of expenses ... payment in foreign currency if the actual transaction rate is less than the rate on the accounting book of TK 111, 112, says:
Debt of TK 151, 152, 153, 156, 157, 211, 213, 217, 241, 627, 641, 642, (according to actual transaction rates)
Debt TK 635-Financial costs (exchange rate hole)
There are TK 1112, 1122 (according to the accounting book ratio).
b) When payment of debts must be paid in foreign currency, if the rate on the accounting of the debt accounts must be paid less than the rate on the TK 111, 112, write:
Debt of TK 331, 336, 341, ... (bookkeeping rate)
Debt TK 635-Financial costs (exchange rate hole)
There are TK 1112, 1122 (according to the accounting book ratio).
c) When the debt proceeds must be obtained by foreign currency, if the rate on the accounting books of TK Debt must be greater than the actual transaction rate at the time of the collection, write:
Debt of TK 111 (1112), 112 (1122) (actual transaction rate)
Debt TK 635-Financial costs (exchange rate hole)
There are TK 131, 136, 138 (bookkeeping ratio).
d) The loss of birth when selling the foreign currency of business activity, says:
Debt of TK 111 (1111), 112 (1121) (by sales rate)
Debt TK 635-Financial Cost (loss-If available)
There are TK 111 (1112), 112 (1122) (according to accounting rates).
e) Combine the exchange rate of exchange rates reassessment of currency deposits of foreign currency at the expense of finance, writing:
Debt TK 635-Financial costs (if the exchange rate hole)
There are TK 413-Exchange Rate Deviation (4131).
g) Other cases arise the rate of implementation by the regulation of the relevant accounts.
3.16. Businesses have not yet allocated the share of the previous phase ' s exchange rate (which is reflecting on account 242-Cost of prepaid), which must turn the entire loss of the price difference to the financial cost to determine the business results in the transaction. period, write:
Debt TK 635-Financial costs (exchange rate hole)
There's TK 242.
3.17. The case of a price reassessment of the currency gold (market gold price in the country is less than the value of the record), accounting records account of the financial cost, says:
Debt TK 635-Financial Cost
There are TK 1113, 1123.
3.18. For the case of semi-government bonds under a resale contract (repo), when the implementation of the arbitrate difference between the sale price and the bond price of the Government of the contract to buy the Government bonds at a recurring fee in time of the contract. Copper, writing:
Debt TK 635-Financial Cost
There are TK 171-Government resale of government bonds.
3.19. The state enterprise case before moving into a holding company must handle the debts that must pay:
-For loans to the State Commercial Bank and the Development Bank of Vietnam has been overdue but due to the loss of business, no state capital, no payment, the business must make the procedures, the filing offer debt-to-debt, expand debt, delete debt. bank interest in accordance with the law of the current law. When there is a decision to delete the loan debt, write:
Debt TK 335-Cost to pay (deleted interest)
There are TK 421-The post-tax profit has not distributed (the interest of the interest is already deleted at the expense of the previous period)
There are TK 635-Financial costs (the interest of the loan at the cost of financing in this period).
-For interest payments payable to the investor to buy shares: In the case of time as investors pay shares to the time the company is granted a Business Registration Certificate of over 3 months, the business is charged with interest. Loans to investors. The case if the proceeds sell the stake to raise additional capital of the unit ' s account and the unit is used, write:
Debt TK 635-Financial Cost
There's TK 335-The cost must be paid.
3.20. Where the preferable stock is classified as debt must pay, the business must pay dividends at a certain rate without not depending on the business outcome during the period of interest or loss, that preferable dividend of the nature is the interest and must be logged. receive in the financial cost, write:
Debt TK 635-Financial Cost
There's TK 338.
3.21. At the end of the period, the full end of financial costs arise during the period to the 911 account "Define the Business results", says:
Debt TK 911-Defining business results
There are TK 635-Financial costs.
What? 91. Account 641-Cost of sale
1. Accounting Principles
a) This account is used to reflect the actual costs that arise in the process of selling products, goods, offering services, including marketing expenses, product introduction, product advertising, sales commissions, product warranty costs, goods (subtract), merchandise (excluding). active construction, cost of preservation, packaging, transportation, etc.
b) The sales expenses are not considered to be the cost of TNDN tax on the provisions of the Tax Law but have the full bill of evidence from and already the correct accounting regime is not credited with the cost of accounting that only regulates in tax decision. TNDN to increase the TNDN tax must submit.
c) The 641 account is opened in detail according to the same cost content as: The cost of employees, materials, packaging, tools, supplies, depreciation of TSCE; external purchases, other money costs. Depending on the business characteristics, the management requirements of each business, every business, account 641 can be added to some cost content. At the end of the term, the accountant ends the sales cost to the side of the 911 account "Defining Business Outcomes".
2. The texture and reflection content of the account 641-Cost of sale
Debt: The costs arise in relation to the sale of products, goods, and services that arise during the period.
There Are:
-The clause is reduced to the cost of sale in the period;
-Connect the sales costs into the 911 account "Define the Business Results" to charge the business in the period.
The account 641 does not have the final balance.
Account 641. - Sales cost, there are seven second-level accounts:
-Account 6411-employee cost: Reflecting the payout payout to salespeople, packaging employees, shipping, product preservation, goods, etc. including wages, money between ca, public money and social insurance, health insurance, trade union, unemployment insurance, unemployment, insurance, and insurance. So ...
-Account 6412-Cost of material, packaging: Reflecting the cost of materials, packaging for retention, consumption of products, goods, services, such as product packaging, goods, material costs, fuel for the preservation, impulses, delivery of products, goods in the process. Consumption, material for repair, maintenance of TSCE, used for the sales department.
-Account 6413-The cost of the tools, the tools: Reflecting on the cost of tools, tools for the consumption of products, goods such as measuring instruments, calculation vehicles, working vehicles, etc.
-Accounts 6414-Cost of depreciation TSCE: Reflecting the cost of depreciation TSCE in the department of preservation, sales, such as warehouses, shops, berths, transport, transportation, means of computation, measurement, quality testing, etc.
- Account 6415-warranty expense: Used to reflect the cost of product warranty, goods. The cost of repairs and construction of the construction work reflected in TK 627 "Common Manufacturing Cost" without reflection in TK.
- Account 6417-Exposition Services Cost: Reflecting the cost of outsourcing service costs to sales such as the cost of outsourcing TSCE to direct sales, rent, rent, rent, sales of goods, goods for sale, goods for sale, commission for sale to sales agent, for the export of export trusts, ...
- Account 6418-Other money cost: Reflecting the costs of other money that arise in sales of the cost of the following expenses, such as the cost of the customer in the sales department, the cost of introduction of products, goods, advertising, marketing, customer conference costs ...
3. The method of accounting for some key economic transactions
a) Charge of wages, allowes, money between shifts and counts, social insurance, health insurance, corporate funding, unemployment insurance, other support (such as life insurance, voluntary retirement insurance ...) for employees serving directly to the process. Sales of products, goods, services, records:
Debt TK 641-Cost of sale
There are TK 334, 338, ...
b) The value of the material, the service tool for the sales process, write:
Debt TK 641-Cost of sale
There are TK 152, 153, 242.
c) Quote the TSCE depreciation of the sales department, writing:
Debt TK 641-Cost of sale
There's TK 214-A TSCE Trail.
d) Electric cost, external water, information costs (phone, fax etc.), the cost of outsourcing TSCE is not large, calculated directly at the cost of sales, writing:
Debt TK 641-Cost of sale
Debt TK 133-The GTGT Tax is deducted (if any)
There are TK 111, 112, 141, 331, ...
The cost of the TSCE is the sale of the sale.
-The case is used in front of the major repair costs TSCE:
+ When prior to the large repair cost TSCE to the cost of sale, write:
Debt TK 641-Cost of sale
There are TK 335-The cost must be paid (if repairs have been done during the period but have not yet been recorded or have no invoice).
There are TK 352-The backup must be paid (If the unit is quoted in advance of the repair costs for TSCE under the technical requirement of maintenance, periodic maintenance)
+ When the large cost of repairing the actual TSCE is actually born, write:
Debt of TK 335, 352
Debt TK 133-The GTGT Tax is deducted
There are 331, 241, 111, 112, 152, ...
-A large case of major repair costs TSCE has a large value and involves the sale of products, goods, services for many, accounting for accounting at the cost of each part of the cost of the sale, writing:
Debt TK 641-Cost of sale
There's TK 242.
e) Hue the cost of the warranty of products, goods (not including the warranty of construction work):
-The case of a sales business for customers is accompanied by a repair warranty for the failure of the production failure discovered during the time of product warranty, goods, businesses must determine each level of the cost of repair for the whole meaning. The warranty. When determining the number of backup to return the cost of repair, product warranty, accounting goods write:
Debt TK 641-Cost of sale
There are TK 352-The backup must be paid.
-At the end of the following accounting period, the business must charge, determine the number of contingations that must return the product warranty repair, the goods needed:
+ The case number of prepaid contingers in this accounting period is greater than the number of contingers that must return to the product warranty, the goods set up in the previous accounting period but have not yet been used, the number of arbiters added to the expense, writing:
Debt TK 641-Cost of sale (6415)
There are TK 352-The backup must be paid.
+ The case number of prepaid contingers in this accounting period is less than the number of contingers that must return to the product warranty, the goods set up in the previous accounting period but have not yet been used, the number of completed discrepacts says:
Owe TK 352-The backup must be paid
There are TK 641-Cost of Sales (6415).
g) For products, goods used for promotion, advertising, etc.
-For goods purchased in or products manufactured by the manufacturing business to promote, advertise:
+ School of product production, goods for promotion, non-collecting advertising, not accompanied by other conditions such as having to buy products, merchandise, writing:
Debt TK 641-Cost of sale (product SX cost, capitalized capital price)
There are TK 155, 156.
+ The case of goods for promotion, advertising, but customers are only receiving a commercial purchase, advertising accompanied by other conditions such as purchasing products, goods (e.g. buying two products donated to one product ....) the accounting reflects the value. Commercial goods, advertising on the price of goods sold (this case the transaction is a discount of goods sold).
-The business case with commercial activity is receiving goods (not payable) from the manufacturer, the distributor for advertising, the recommendation to the manufacturer's purchasing customers, the distributor:
+ When the manufacturer ' s delivery (not to pay) is used to encourage, advertise to the customer, the distributor must follow the details of the number of goods in his internal governance system and convince on the Financial Reporting Statement to the Company. The goods are received and the number used to be used for the buyer (such as merchandise for the passport).
+ When the program is out of recommendation, if it does not have to return the manufacturer of unusable merchandise, the accounting record of other income is the value of the non-payable goods, says:
Debt TK 156-Goods (in reasonable value)
There are TK 711-Other income.
h) For the product, the internal consumer goods for sales activity, the base to the related evidence, the accounting accounting:
Debt TK 641-Cost of sale (6412, 6413, 6417, 6418)
There are TK 155, 156 (product production costs or commodity capital prices).
If you have to prescribe the GTGT tax for the product, the internal consumer goods (the value of the manifest made in accordance with the law of taxes), write:
Debt TK 133-The GTGT Tax is deducted
There is TK 3331-The GTGT tax must be filed.
i) The case of products, goods used to vote, donate
-The case of products, goods used to vote, donated to customers outside the business is charged at the cost of manufacturing, business:
Debt TK 641-Cost of sale (product SX cost, capitalized capital price)
There are TK 152, 153, 155, 156.
If you have to prescribe the GTGT tax output, write:
Debt TK 133-The GTGT Tax is deducted
There is TK 3331-The GTGT tax must be filed.
-The case of the product, the goods used to vote, donated to the staff of the employees that are equipped with reward funds, benefits:
Debt TK 353-The reward fund, welfare (total payment price)
There are TK 511-Sales and service sales.
There are TK 3331-GTGT tax must submit (33311).
At the same time noting the cost of goods sold to the value of products, goods, NVL used to vote, donate employees and labourers:
Debt TK 632-Cost of goods sold
There are TK 152, 153, 155, 156.
) The amount must be paid to the export trustee unit about the expenses involved in the export of export and export trusts, the base of the related evidence, says:
Debt TK 641-Cost of sale
Debt TK 133-The GTGT Tax is deducted (if any)
There's TK 338-It's gotta pay, it's got to be 3388.
l) The rose-to-party sales commission must pay for the recipient of the agent, writing:
Debt TK 641-Cost of sale
Debt TK 133-The GTGT Tax is deducted
There are TK 131-The customer's must be obtained.
m) When the delivery of the cost of the sale cost, write:
Debts of TK 111, 112, ...
There are TK 641-The sales cost.
n) The end of the accounting period, which ends the cost of sale of the sale in the term to the 911 account "Define the Business results", says:
Debt TK 911-Defining business results
There are TK 641-The sales cost.
What? 92. Account 642-Business Management Cost
1. Accounting Principles
a) This account is used to reflect the general management costs of the business including the cost of the business management department employees (wages, wages, allowable allowable allowable, etc.); social insurance, health insurance, trade union funding, unemployment insurance. business of business management employees; cost of office materials, labor tools, depreciation TSCE for enterprise management; land rent, card tax; contingerrent provision must be difficult to require; external service (electricity, water, phone, fax, security, security). property of property, fire explosion ...); other money costs (customer reception, customer conference ...).
b) Corporate management expenses are not considered to be a cost of TNDN tax on the provisions of the Tax Law but have a full degree of evidence from and already accounting under the Accounting Mode it is not written down the cost of accounting that only regulates in the decision. The TNDN tax rate to increase the TNDN tax must submit.
c) The 642 account is opened in detail according to the specified cost content. Depending on the management requirements of each industry, the 642 account can be added to second-level accounts to reflect the cost content of the management costs in the business. At the end of the term, the accounting of the cost of enterprise management into the debt side of the 911 account "defines the business results".
2. The texture and reflection content of the account 642-Business Management Cost
Debt:
-The actual business management costs arise during the period;
-The backup number must be difficult, the backup must pay (The deviation between the expected number of contingers is larger than the pre-used pre-used reserve);
There Are:
-The revenues are down to the cost of enterprise management;
-Completing the bill must be difficult, the backup must be paid (the difference between the expected number of contingers is less than the pre-used number of pre-used rooms);
-Connect enterprise management costs into the 911 account "Define Business Results".
The account 642 does not have the final balance.
Account 642-Corporate management cost, there are eight second-level accounts:
-Account 6421-Managing employee cost: Reflecting the payout to the business management staff, such as wages, allowable allowable allowable, social insurance, health insurance, corporate funding, the unemployment insurance of the Board of Directors, the management staff in the departments, departments of the business.
-Account 6422-Cost of management material: Reflecting the cost of materials used for enterprise management work such as stationing ... materials used for the repair of TSCE, tools, tools, etc. (the price is tax, or the GTGT tax).
-Account 6423-Office expenses : Reflecting the cost of the tool, the office supplies used for management work (tax prices, or the GTGT tax).
-Accounts 6424-Cost of depreciation TSCE: Reflecting the common TSCE depreciation costs for businesses such as: The working houses of departments, warehouses, architectural objects, transmission vehicles, machine-management machinery, etc.
-Accounts 6425-taxes, fees and fees: Reflecting the cost of taxes, fees and fees such as tax breaks, land rent, etc., and other fees, fees.
-Account 6426-backup cost: Reflecting the expected payout of the reserves, the bill must pay for the cost of production, business of the business.
-Account 6427-Exposition Services Cost: Reflecting the cost of the purchase service costs for enterprise management works; the acquisitions and the use of technical materials, patents, etc. (not enough standard TSCE records) is calculated as a gradual allocation into the cost of enterprise management; TSCE rent costs, expenses paid to subcontractors.
-Account 6428-Cost of other funds: Reflecting the other costs under the general management of the business, in addition to the above expenses, such as: Conference costs, reception, fee work, train ships, expenses for female labor, etc.
3. The method of accounting for some key economic transactions
3.1. Salaries, wages, allowable, and other payers must pay for business management department employees, social insurance, health insurance, corporate funding, unemployment insurance, other support (such as life insurance, self-retirement insurance, self-defense, and other benefits). let ...) of the business manager, write:
Debt TK 642-Business Management Cost (6421)
There are TK 334, 338.
3.2. The value of materials exported, or purchased directly to enterprise management, such as gasoline, oil, fat for running cars, materials used for enterprise-based TSCE repair, etc., says:
Debt TK 642-Business Management Cost (6422)
Debt TK 133-The GTGT Tax is deducted (1331) (if deductible)
There are TK 152-Raw materials, materials
There are TK 111, 112, 242, 331, ...
3.3. Using an instrument price, an export office item used or purchased at no time through the warehouse for the management department is charged directly at the expense of enterprise management, writing:
Debt TK 642-Business Management Cost (6423)
Debt TK 133-The GTGT Tax is deducted (if any)
There are TK 153-Tools. specific tool
There are TK 111, 112, 331, ...
3.4. The TSCE depreciation is used for general management of the business, such as: Home, architectural materiel, treasure, transmission equipment, etc., writing:
Debt TK 642-Business Management Cost (6424)
There's TK 214-A TSCE Trail.
3.5. The tax, the rent, the rent, the rent, the rent.
Debt TK 642-Business Management Cost (6425)
There are TK 333-Taxes and State Accounts receivable.
3.6. The traffic fee, the fee for the crossing, the ferry must submit, write:
Debt TK 642-Business Management Cost (6425)
There are TK 111, 112, ...
3.7. The contingus plan must be difficult to obtain a financial report:
-Case number case must be difficult to extract this term greater than the number that has been extracted from the previous period, the accounting for extracts the difference in the difference, says:
Debt TK 642-Business Management Cost (6426)
There are TK 229-The property loss reserve (2293).
-Case number case must be more difficult to extract this term than the number that has been extracted from the previous period, accounting for the complete portion of the difference, says:
Owe TK 229-Reserve of Property losses (2293)
There are TK 642-Enterprise management cost (6426).
-The timing of the overdue payment of the debt must be determined to be difficult to extract the reserve base at the time of the original debt payoff under the purchase contract, the initial sale, not to account for the extension of the debt between the parties.
-The business extracts the bill on loan, betting, deposit, repayment ... the right to receive the same as for those receivable receivship.
3.8. When extracts the bill to return the cost of the restructuring of the business, the bill must pay the need for a large risk contract and another must pay another (except for the expected room for the warranty of products, goods, construction works), records:
Debt TK 642-Business Management Cost
There are TK 352-The backup must be paid.
Where the number of contingers must be required at the end of the accounting period is less than the number expected to be established at the end of the previously unusable accounting period, the number of completed discrepends says:
Owe TK 352-The backup must be paid
There are TK 642-Enterprise management costs.
3.9. Phone money, electricity, foreign purchases must pay, the cost of fixing TSCE once with a small value, says:
Debt TK 642-Business Management Cost (6427)
Debt TK 133-The GTGT Tax is deducted (if any)
There are TK 111, 112, 331, 335, ...
3.10. For the cost of repairing TSCE for management
a) The case of using the method of extracting the cost of a major repair.
-When the major repair costs TSCE to the cost of sales, write:
Debt TK 642-Business Management Cost
There are TK 335-The cost must be paid (if repairs have been done during the period but have not yet been recorded or have no invoice).
There are TK 352-The backup must be paid (If the unit is in advance of the repair costs for TSCE under the required technical requirement)
maintenance, periodic maintenance
-When the big cost of fixing the real TSCE is actually born, it says:
Debt of TK 335, 352
Debt TK 133-The GTGT Tax is deducted
There are 331, 241, 111, 112, 152, ...
b) The large case of large repair costs TSCE has a large and associated value in the management department for many, accounting for accounting at the cost of enterprise management at each part of the major repair costs that arise, write:
Debt TK 642-Business Management Cost
There's TK 242.
3.11. The cost of giving birth to the conference, reception, expenditures for female labor, spent on research, training, cost of participation in association and other management costs, says:
Debt TK 642-Business Management Cost (6428)
Debt TK 133-The GTGT Tax is deducted (if tax deductible)
There are TK 111, 112, 331, ...
3.12. The input GTGT tax is not deductible to account for enterprise management costs, writing:
Debt TK 642-Business Management Cost
There are TK 133-The GTGT Tax is deducted (1331, 1332).
3.13. For products, internal consumer goods use for management purposes, write:
Debt TK 642-Business Management Cost
There are TK 155, 156 (product production costs or commodity capital prices).
If you have to prescribe the GTGT tax for the product, the internal consumer goods (the value of the manifest made in accordance with the law of taxes), write:
Debt TK 133-The GTGT Tax is deducted
There is TK 3331-The GTGT tax must be filed.
3.14. When giving birth to the cost of corporate management expenses, write:
Debts of TK 111, 112, ...
There are TK 642-Enterprise management costs.
3.15. For businesses 100% of state capital when transformed into a holding company, accounting for the disposal of debts must be difficult to determine the value of the business as follows:
a) For debts that must be obtained by enough regulatory grounds that are not able to recover, accounting for relevant evidence-based certificates such as the decision to delete the debt, the decision to handle the organization's responsibility, the individual must compensate, write:
Debt of the TK 111, 112, 331, 334 (portion of the organization, individual must compensate)
Debt TK 229-Reserve of property losses (2293) (Preset section)
Debt TK 642-Corporate management cost (part is charged at cost)
There are TK 131, 138, ...
b) For the overdue receivables sold to the Enterprise Debt Purchase Company by agreement price, depending on the actual case, the accounting notes are as follows:
+ The case must be overdue for an unscheduled collection of hard-to-claim, writing:
Debt of TK 111, 112 (in agreement price)
Debt TK 642-Cost of enterprise management (the remaining losses)
There are TK 131, 138, ...
+ The case must be difficult to obtain a backup, but the amount of backup is not sufficient to offset the losses, when the debt is sold, the number of losses to the cost of the cost of the business management, says:
Debt of TK 111, 112 (in agreement price)
Debt TK 229-Reserve of property losses (2293) (the part has extracted the bill for this overdue debt)
Debt TK 642-Cost of enterprise management (the remaining losses)
There are TK 131, 138 ...
-For the payments, the payout, the cost to the worker who lost his job, quit the job prior to the decision to stake the business and was determined to determine the value of the business as the receivability, Write:
Debt of TK 111, 112, 334 (organiser, individual must compensate)
Debt TK 642-Business Management Cost
There are TK 353-Foundation commendation, welfare.
3.16. Accounting of the allocation of business advantages arise from the shareholding.
The business advantage arise when the State business share is reflected on TK 242-The previous pay and allocation costs are not more than 3 years, records show.
Debt TK 642-Business Management Cost
There's TK 242.
3.17. At the end of the accounting period, which ended the cost of enterprise management accounting for the 911 account to determine the business results in the period, write:
Debt TK 911-Defining business results
There are TK 642-Enterprise management costs.
What? 93. Account 711-Other Income
1. Accounting Principles
a) This account is used to reflect the other income in addition to the production, business of the business. include:
-Income from the concession, the TSCE.
-The difference between the value of asset rationing is divided from BCC higher than the cost of the asset construction asset;
-Interest arbiter due to valuing supplies, goods, fixed assets, venture capital gains, investments in affiliated companies, other long-term investments;
-Income from the sale and lease of the property;
-The taxes must submit when the sale of goods, provide services but then be reduced, is completed (the export tax is completed, the GTGT tax, TTB, BVMT must submit but then be reduced);
-To collect money from a client breach of contract;
-Third-party compensation collection to compensate for the lost property (e.g., the insurance revenue is compensated, compensated compensation for business base and similar properties);
-To collect the debt that is hard to remove;
-To collect debts that are not specified;
-Customer bonuses related to consumption of goods, products, non-calculation services in the revenue (if any);
-Collecting gifts, gifts of money, artifacts of organizations, individuals giving to the business;
-The value of the number of goods is not returned;
-Other income in addition to the above paragraph.
b) When it is likely to be sure to obtain the contract breaches of the contract, the accountant must consider the nature of the fine to the accounting that is consistent with each specific case in principle:
-For the seller: All contract penalties obtained from the buyer outside the value of the contract are recorded as another income.
-To the buyer:
+ The fines of the nature are the rebate of the purchase, which reduces the payment for the seller to be valued at the value of the asset or the payment (not the accounting of other income) unless the relevant asset has been liquated, the concession.
For example, when the contractor was slow to progress, the employer was fined the contractor, which was entitled to revoking a portion of the payment paid to the contractor, the amount of return was recorded in the value of construction assets. However, if the fine was obtained after the property was liquorated, the concession was reported to another income.
+ Other fines are recorded as other income in the birth period, for example: The buyer is entitled to refuse to receive the goods and be fined the seller if the delivery is not correct the prescribed deadline in the contract the fine must be recorded as income. It's different if we can get it. Where the buyer is still receiving and the amount of the fine is reduced except for the amount of payment the purchase value is recorded according to the real number of payments, accounting does not record a fine in the other income.
2. The texture and reflection content of the 711-Other Income
Debt:
-The number of GGTGT taxes must submit (if any) follow the method directly to other income in the GTGT-tax return business according to the direct method.
-At the end of the accounting period, the end of the other income that arise in the term to the 911 account "Define the Business results".
There Are: Other income births during the period.
Account 711-"Other income" does not have the final balance.
3. The method of accounting for some key economic transactions
a) Other income accounting arise from a franchisor, TSCE,
-To reflect the amount of income, the TSCE franchise.
Debt of TK 111, 112, 131 (total payment price)
There are TK 711-Other income (the number of untaxed GTGT taxes)
There are TK 3331-GTGT tax must submit (33311) (if available).
-The cost of giving birth to the liquoration, the TSCE franchise, says:
Debt TK 811-Other Cost
Debt TK 133-The GTGT Tax is deducted (if any)
There are TK 111, 112, 141, 331, ... (Total payment).
-Yes, sir.
Debt TK 214-The TSCE Trail (depreciation value)
Debt TK 811-Other expense (value left)
There's TK 211-TSCE.
There are TK 213-TSCE invisible.
b) Other income accounting arise when reassessment of supplies, goods, TSCE to invest in the subsidiary, company affiliate, other long-term investment contributions:
-When you invest in your company, venture company, affiliate company, other long-term investment in the form of capital goods, goods, bases on valuations of supplies, goods, agreements between the parent company and the subsidiary, between investors and the company. joint venture, link, case of the value reassessment of the item, the goods greater than the logging value of the item, the goods, write:
Debt of TK 221, 222, 228 (reassessment price)
There are TK 152, 153, 155, 156 (record value)
There are TK 711-Other income (the difference between price reassessment is greater than the record value of the item, goods).
-When you invest in your company, a joint venture company, another long-term investment bond in the form of a TSCE capital, based on a value reassessment of TSCE agreements between parent companies and subsidiary companies, between investors and associated companies, the price case. The price of TSCE is bigger than the rest of TSCE, writing:
Debt of TK 221, 222, 228 (reassessment value)
Debt TK 214-The TSCE Trail (depreciation value)
There are TK 211, 213 (price points)
There are TK 711-Other income (the difference between the review value of
TSCE is bigger than the rest of the TSCE.
c) Other income accounting arise from the transaction of sale and rehiring the TSCE as financial leasing:
-The case of trading and renting the TSCE with a sale price higher than the remaining value of TSCE, upon completion of the fixed asset sale procedure, base on the invoice and related evidence, says:
Debt of TK 111, 112, 131 (total payment price)
There are TK 711-Other income (the remaining value of TSCE sold and rehired)
There are TK 3387-unimplemented revenue (the difference between the price of sale is greater than the remaining value of the TSCE)
There is TK 3331-The GTGT tax must be filed.
At the same time, the TSCE says:
Debt TK 811-Other expenses (the remaining value of TSCE sold and rehired)
Owe TK 214-Hide TSCE (if any)
There are TK 211-TSCE (TSCE).
-The case of trading and renting at a lower price than the remaining value of TSCE, upon completion of the sale of the property, base to the invoice and related evidence, says:
Debt of TK 111, 112, 131 (total payment price)
There are TK 711-Other income (TSCE price)
There are TK 3331-GTGT tax must submit (if any).
At the same time, the TSCE says:
Debt TK 811-Other cost (TSCE price)
Debt TK 242-The return cost (sales price less than the remaining value of TSCE)
Owe TK 214-Hide TSCE (if any)
There are TK 211-TSCE (TSCE).
The notes record the lease and the debt payable on the financial lease, paying the lease each time to the regulation at TK 212-The property that fixed the financing.
d) Other income accounting arise from the transaction and lease of the TSCE is the active tenant: When selling TSCE and renting, the base to the GTGT invoice and the related certificates to the sale of TSCE, the accounting reflects the transaction for sale in the following cases:
-If the sale price is agreed at a reasonable price, the losses or interest must be noted in the birth period. Reflecting the number of BSCE sales, writing:
Debts of TK 111, 112, 131, ...
There are TK 711-Other income (TSCE price)
There are TK 3331-GTGT tax must submit (if any).
At the same time, write down TSCE (as the above point c)
-The sale of TSCE is lower than the reasonable value, but the price level is lower than the market rent, and the loss is not immediately noted, but must be allocated in accordance with the rent payment in the time of the lease. Based on the GTGT bill and the evidence associated with the sale of TSCE, reflecting the semi-TSCE income, write:
Debts of TK 111, 112, ...
There are TK 711-Other income (TSCE price)
There is TK 3331-The GTGT tax must be filed.
-At the same time, the TSCE says:
Debt TK 811-Other Cost
Debt TK 242-Cost paid
Owe TK 214-Hide TSCE (if any)
There are TK 211-TSCE (TSCE).
-periodically, allocate a hole in the sale and lease of TSCE is the operating rent (the difference between the sale price is less than the reasonable value) at the cost of production, the business of the time is consistent with the amount of rent payments throughout the time that the property is expected to use. Use, write:
Debt TK 623, 627, 641, 642
There's TK 242.
-If the price of sale and lease is higher than the reasonable value, the higher arbiter than the reasonable value is not immediately recorded as an interest in the term that is allocated gradually over the course of the time that the property is expected to use, while the difference between The value and value of the remaining value is now an interest in the period.
+ Base to the GTGT bill selling TSCE, writing:
Debts of TK 111, 112, 131, ...
There are TK 711-Other income (calculated by the rational value of TSCE)
There are TK 3387-unimplemented revenue (the difference between the price of sale is higher than the reasonable value of the TSCE)
There are TK 3331-GTGT tax must submit (if any).
At the same time, write down TSCE value and rehire (as the above point c)
+ Format, allocate the difference between the higher selling price than the reasonable value of TSCE sold and rend the cost of the cost of production, business in the appropriate period for the payment of rent during the time that the property is expected to use, write:
Debt TK 3387-unimplemented revenue
There are TK 623, 627, 641, 642.
At the end of the construction process, if the construction process is not required, or the number of contingers has to be returned to the construction of a larger construction cost, the cost of the building must be returned. Complete, write:
Owe TK 352-The backup must be paid
There are TK 711-Other income.
e) Refleonation of fines
-The case of the amount of fines that is written down the property value, says:
Debt of related TK
There are TK 151, 153, 154, 156, 241, 211 ...
-The case of the fines recorded to another income, write:
Debt of related TK
There's TK 711-another income.
g) To reflect the sum of the third party compensated (such as compensated insurance money, compensation for relocation of the business base ...), writing:
Debts of TK 111, 112, ...
There are TK 711-Other income.
-The expenses associated with the handling of the damage to the cases that purchased the insurance, write:
Debt TK 811-Other Cost
Debt TK 133-The GTGT Tax is deducted (if any)
There are TK 111, 112, 152, ...
h) The accounting of the receivable receivable receivable processing, now refunds the money:
-If there is a debt that must be difficult to claim the uncreditable must be processed, the base is on the delete of the debt, write:
Debt TK 229-Reserve of property losses (2293) (if set up backup)
Debt TK 642-Enterprise management cost (if not a backup)
There are TK 131-The customer's must be obtained.
- When retrieving the hard-to-claim debt, write:
Debts of TK 111, 112, ...
There are TK 711-Other income.
i) The debt must be paid not to determine the crediteholder, decide to delete and count on another income, write:
Debt TK 331-Must pay the seller
I owe it to TK 338.
There are TK 711-Other income.
) Accounting for the taxes must submit when sales of goods, provide services but then be completed, are reduced:
-When the agency ' s decision has the authority over the number of taxes completed, is reduced, says:
Debt of TK 3331, 3332, 3333, 33381
There are TK 711-Other income.
-When NSNN returns with money, write:
Debts of TK 111, 112
There are TK 3331, 3332, 3333, 33381.
l) The case of enterprises funded, votes, donated supplies, goods, TSCE ...
Debts of TK 152, 156, 211, ...
There are TK 711-Other income.
m) The case of enterprise-owning form conversion (except for a business conversion of 100% state capital to a holding company), if allowed to proceed to redefine the business value at the time of the transition, for the assets being evaluated. increase, write:
Debt of related TK
There are TK 711-Other income.
n) A business case with commercial activity is receiving goods (not paying) from the manufacturer, distributor for advertising, to the customer's purchase customer, the distributor. At the end of the recommended program, if not for the return of the non-commercial number of goods, the accounting of the other income is the value of the non-payable goods, write:
Debt TK 156-Goods (equivalent value of product of the same type)
There are TK 711-Other income.
o) The end of accounting, calculation and reflection of the number of GTGT taxes must submit to the direct method of another income number, says:
Credit TK 711-Other Income
There is TK 3331-The GTGT tax must be filed.
p) At the end of the period, the end of other income that arise during the 911 account "Define the Business results", says:
Credit TK 711-Other Income
There's TK 911-Define business results.
What? 94. Account 811-Other Cost
1. Accounting Principles
a) This account reflects the expenses that arise due to specific events or businesses with the usual activities of businesses. The other cost of the business may include:
-The cost of liquoration, the TSCE concession (including the cost of the bidding action). The proceeds from the sale of the paid tender, the TSCE franchise has been credited with the cost of liquoration, the TSCE franchise.
-The difference between the value of asset rationing is divided from the smaller BCC than the cost of the co-control property construction;
-The remains of TSCE are destroyed.
-The remaining value of the TSCE, the TSCE franchise (if any);
-The difference between a reassessment of supplies, goods, TSCE, which contributes capital to its subsidiary, venture company, investment in affiliate company, other long-term investment;
-The fines must be paid due to the violation of the economic contract, administrative penalty;
-Other expenses.
b) The expenses are not considered to be the cost of TNDN tax on the provisions of the Tax Law but have the full bill of evidence and the correct accounting regime is not credited with the cost of accounting that is only adjusted in the TNDN tax decision. to raise the TNDN tax to submit.
2. The texture and reflection content of the 811 account-Other Cost
Debt: Other expenses arise.
There Are: At the end of the period, the end of all other expenses that arise in the 911 account "Define Business results".
The 811 account does not have the final balance.
3. The method of accounting for some key economic transactions
a)
-Record other income due to the concession, the TSCE liquour, writing:
Debts of TK 111, 112, 131, ...
There are TK 711-Other Income
There are TK 3331-GTGT tax must submit (33311) (if available).
-TSCE says SXKD has been sold, liquorated, says:
Debt TK 214-The TSCE Trail (depreciation value)
Debt TK 811-Other expense (value left)
There's TK 211-TSCE.
There are TK 213-TSCE invisible.
-Record of the expenses that arise for the concession operation, the TSCE liquation, write:
Debt TK 811-Other Cost
Debt TK 133-The GTGT Tax is deducted (1331) (if available)
There are TK 111, 112, 141, ...
-Record of the revenues from the sale of bids related to liquoration, TSCE concession, write:
Debts of TK 111, 112, 138 ...
There are TK 811-Other expenses.
b) When you break down the TSCE, write:
Debt TK 214-The TSCE Trail (depreciation value)
Debt TK 811-Other expense (value left)
There's TK 211-TSCE.
There are TK 213-TSCE invisible.
c) Other cost accounting arise when reassessment of supplies, goods, TSCE investing in subsidiary, joint venture company, link: Implemfication of the provisions of TK 221, 222, 228.
d) The case of enterprise-owning form conversion (except for a business conversion of 100% state capital to a holding company) if allowed to proceed to redefine the business value at the time of the transition, for the assets assessed. Decrease note:
Debt TK 811-Other Cost
There are TK related.
The payment of the fines of the fines due to the violation of the economic contract, the administrative breach, says:
Debt TK 811-Other Cost
There are TK 111, 112.
There are TK 333-Taxes and State Accounts receivable (3339)
There's TK 338.
e) At the end of the accounting, the end of all other costs arise during the period to determine the business results, write:
Debt TK 911-Defining business results
There are TK 811-Other expenses.
What? 95. Account 821-Business income tax expense
1. Accounting Principles
a) Common Principles
-This account is used to reflect the business income tax cost of the business that includes the current corporate income tax expense and deferred corporate income tax expense that arise in the year as a base that determines the outcome of business activity. following the tax of the business in the current fiscal year.
-The current corporate income tax expense is the amount of corporate income tax that must be filed on taxable income for the year and the current corporate income tax rate.
-The deferred business income tax expense is that the corporate income tax will have to submit in the future arise from:
+ Recognition of deferred income tax must be paid in the year;
+ The completion of the deferred income tax property was recorded from the previous years.
-The deferred business income tax income is a writeup of the cost of deferred business income tax from the following:
+ Records deferred income tax assets in the year;
+ The deferred income tax return must have been recorded from the previous years.
b) The cost of accounting tax expense income tax expense
-quarterly, the base accounting in the corporate income tax statement to record a temporary corporate income tax return to the current corporate income tax expense. At the end of the fiscal year, the base in the tax-payment declaration, if the tax-income tax rate must be filed in the year smaller than the number that must submit for that year, the accounting record of the number of corporate income tax must submit to the cost of the existing business income tax. The case of a temporary business income tax payable in the year is greater than the number that must submit that year, accounting must enlist the current business income tax expense as the number of arbitrates between the tax income tax paid in the year greater than the number must be. Pay me
-The case of unweighted detection of non-essential errors related to the business income tax receivship of previous years, the business was increased (or reduced) the business income tax rate submitted by previous years to the income tax expense. The current business of the year finds out.
-For critical errors, the accounting of regulatory adjustments by the provisions of the Accounting Standards-"Change of accounting policy, estimate of accounting and errors".
-When the Financial Reporting, the accounting must end the cost of the existing business income tax on the 911 account-"Define the business results" to determine the post-tax profit in the accounting period.
c) The principle of accounting costs tax income tax deferred
-When the Financial Reporting, accounting must determine the cost of deferred income tax in accordance with the provisions of the Accounting Standards "Enterprise Income Tax".
-The accounting is not reflected in this account the deferred income tax property or deferred income tax returns from the transactions recorded directly into the equity.
-At the end of the term, the accountant must end the difference between the number of debt-to-debt births and the number of births to TK 8212-"deferred business income tax expense" into the 911 account-"Defining Business Outcomes".
2. Structure and reflection content of account 821-Business income tax expense
a) texture and general reflection
Debt:
-The current corporate income tax expense is born in the year;
-The existing business income tax of the previous years must submit additional due to the unimportant discovery of the non-critical error of the previous years credited to the current year ' s current corporate income tax expense;
-The deferred business income tax expense was born in the year from the writeup of deferred income tax (which is the difference between deferred income tax payable in the year larger than deferred income tax payable in). the year);
-Noting the cost of deferred business income tax (the difference between deferred income tax assets is completed in the year greater than deferred income tax assets arise during the year);
-The difference between the number of births with TK 8212-"deferred business income tax expense" is greater than the number of births on TK 8212-"deferred business income tax expense" born on the side with a 911 account-"Identilocate the results". business ".
There Are:
-The actual current business income tax amount must submit in the year smaller than the current right-paid corporate income tax rate is reduced except in the cost of existing business income tax in the year;
-The number of corporate income tax required to submit as a result of the unimportant error detection of previous years was recorded to cost the current corporate income tax in the current year;
-Record sales tax expense deferred and noted deferred income tax assets (the difference between deferred income tax assets births in the year greater than deferred income tax assets is completed in the year);
-The rate of deferred corporate income tax expense (the difference between deferred income tax is payable in the year greater than deferred income tax payable in the year);
-Ending the difference between the cost of the existing business income tax in the year is greater than the amount of revenue of the current corporate income tax in the year into the 911 account-"Define Business Results";
-The difference between the number of TK 8212 side births is greater than the number of births with TK 8212-"deferred enterprise income tax expense" arise in the admission to the 911 account debt-"Define Business Results".
Account 821-"Enterprise income tax expense" does not have the final balance.
Account 821-The business income tax expense has two secondary accounts:
-Account 8211-The current business income tax expense;
-Account 8212-deferred business income tax expense.
b) The reflection and content of the account of 8211-current business income tax expense
Debt:
-Business income tax must be filed into the current business income tax expense in the year;
-The corporate income tax of previous years must submit additional due to the non-critical discovery of the previous year 's non-current corporate income tax expense of the current year' s current business income tax.
There Are:
-The actual current business income tax amount must submit in the year smaller than the temporary corporate income tax rate is reduced except in the cost of the existing business income tax in the year;
-The number of corporate income tax required to submit as a result of the unimportant error detection of previous years was recorded to cost the current corporate income tax in the current year;
-Connect the current business income tax expense on the side of the 911 account debt-"Define Business Results".
Account 8211-"Current business income tax expense" does not have the final balance.
c) The proposed and reflective content of the account 8211-Deferred Business Income Tax Expense
Debt:
-The deferred business income tax expense was born in the year from the writeup of deferred income tax (which is the difference between deferred income tax payable in the year larger than deferred income tax payable in). the year);
-The number of deferred business income tax assets recorded from previous years (which is the difference between deferred income tax assets being completed in the year greater than deferred income tax assets arise during the year);
-The difference between the number of births with TK 8212-"deferred business income tax expense" is greater than the number of births on TK 8212-"deferred business income tax expense" born on the side with a 911 account-"Identilocate the results". business ".
There Are:
-The rate of deferred corporate income tax expense (the difference between deferred income tax assets births in the year greater than deferred income tax assets is completed in the year);
-The rate of deferred corporate income tax expense (the difference between deferred income tax is payable in the year greater than deferred income tax payable in the year);
-The difference between the number of births with TK 8212-"deferred business income tax expense" was less than the number of births on TK 8212-"deferred business income tax expense" was born on the side of the 911 account debt-"Identilocate results". business ".
Account 8212-"Deferred Business Income Tax Expense" does not have the final balance.
3. The method of accounting for some key economic transactions
a) The cost accounting method of existing business income tax
-quarterly, when a temporary corporate income tax is filed under the regulation of the corporate income tax law, accounting reflects the number of existing business income taxes that must submit to the state budget into the current corporate income tax expense. Onions, write:
Debt TK 8211-Current business income tax expense
There are TK 3334-Business income tax.
When paying business income tax to NSNN, write:
Debt TK 3334-Business income tax
There's TK 111, 112, ...
-At the end of the fiscal year, the base at the actual corporate income tax rate must submit to the filing of tax or tax decisions issued by the tax authority that must submit:
+ If the actual business income tax rate must submit in the year greater than the amount of a temporary corporate income tax, the accounting reflects the addition of the existing business income tax, writing:
Debt TK 8211-Current business income tax expense
There are TK 3334-Business income tax.
+ If the actual business income tax rate must submit in the year smaller than the amount of a temporary corporate income tax, the accounting account for the cost of the existing business income tax, says:
Debt TK 3334-Business income tax
There are TK 8211-The current business income tax expense.
-The case of the non-critical error detection of previous years in relation to the business income tax must submit to the previous year, the business was increased (or decreased) the amount of business income tax submitted by previous years to the tax expense. The current income of the year of error detection.
+ The case of the existing business income tax of previous years must submit additional due to the unimportant discovery of non-critical years of previous year ' s existing corporate income tax expense of the current year, says:
Debt TK 8211-Current business income tax expense
There are TK 3334-Business income tax.
+ The case of the business income tax that must submit is due to the unweighted erronsum discovery of previous years that was recorded the current corporate income tax expense in the current year, says:
Debt TK 3334-Business income tax
There are TK 8211-The current business income tax expense.
-End of accounting, which ends the current income tax expense, says:
+ If TK 8211 has a larger debt that is larger than the number of births has the difference number, says:
Debt TK 911-Defining business results
There are TK 8211-The current business income tax expense.
+ If TK 8211 has a smaller debt that is smaller than the number of births has the difference, says:
Debt TK 8211-Current business income tax expense
There's TK 911-Define business results.
b) The cost of accounting tax expense deferred business
-The deferred business income tax expense was born in the year from the writeup of deferred income tax (which is the difference between deferred income tax payable in the year larger than deferred income tax payable in). five), write:
Debt TK 8212-deferred business income tax expense
There are TK 347-deferred income tax return.
-The deferred business income tax expense in the year from the completion of the deferred business income tax assets noted from previous years (which is the difference between deferred income tax assets being completed in the year larger than the property). Deferred deferred income tax in the year), says:
Debt TK 8212-deferred business income tax expense
There are TK 243-deferred income tax asset.
-Records the cost of deferred business income tax (the difference between deferred income tax assets births in the year greater than deferred income tax assets is completed in the year), says:
Debt TK 243-deferred income tax asset
There are TK 8212-deferred business income tax expense.
-A reduction in the cost of deferred business income tax (the number of deviation between deferred income tax payable in the year greater than deferred income tax is payable in the year), says:
Debt TK 347-The deferred business income tax must pay
There are TK 8212-deferred business income tax expense.
-At the end of the accounting period, the difference between the number of debt-to-debt births and the number of births with TK 8212-deferred business income tax expense:
+ If TK 8212 has a larger debt that is larger than the number of available births, the difference number says:
Debt TK 911-Defining business results
There are TK 8212-deferred business income tax expense.
+ If TK 8212 has a smaller debt that is less than the number of available births, the difference number says:
Debt TK 8212-deferred business income tax expense
There's TK 911-Define business results.
What? 96. 911 account-Defining business results
1. Accounting Principles
a) This account is used to identify and reflect the results of business activity and other activities of the business in an accounting year. Enterprise business results include: Production of manufacturing, business, financial performance and other results.
-Production results, business is the difference between net sales and sales of goods sold (including products, goods, investment and services real estate, production prices of construction products, costs associated with adverse business activities, and manufacturing costs). Investment dynamics, such as: depreciation costs, repair costs, upgrades, operating rental costs, liquoration costs, investment real estate concessions), sales costs and enterprise management costs.
-Financial activity results are the difference between income of financial activity and financial operating costs.
-Other activity results are the difference between other income and other expenses and corporate income tax expenses.
b) This account must fully reflect, precisely the result of the business operation of the accounting period. Business activity results must be spent in detail by each type of operation (manufacturing operations, processing, commercial business operations, services, financial activities etc.). In every type of business activity may need detailed accounting for each type of product, each of the goods, every single type of service.
c) The revenues and income that are connected to this account are net sales and net income.
2. The texture and reflection content of the 911 account-Define Business Results
Debt:
-The capital value of the product, goods, investment real estate and sold services;
-Cost of financial operating costs, corporate income tax expense and other costs;
-Cost of sales and cost of corporate management;
-The interest rate.
There Are:
-Net sales of the number of products, goods, investment real estate and services sold in the period;
-Financial operating revenue, other income and the amount of corporate income tax expense;
-A hole in the hole.
The 911 account doesn't have the final balance.
3. The method of accounting for some key economic transactions
a) The end of the accounting period, which performs the end of the number of net sales revenue into the account that determines the business results, says:
Debt TK 511-Sales Revenue and Service Supply
There's TK 911-Define business results.
b) The combined capital value of the product, goods, services that consumed in the period, costs associated with investment real estate business operations, such as depreciation costs, repair costs, upgrades, operating rental costs, the cost of the concession liquoration Investment dynamics, write:
Debt TK 911-Defining business results
There are TK 632-Cost of goods sold.
c) At the end of the accounting, the end of financial operating revenue and other income, write:
Debt TK 515-Financial Operations Revenue
Credit TK 711-Other Income
There's TK 911-Define business results.
d) The end of the accounting period, which ended the cost of financial operations and other expenses, said:
Debt TK 911-Defining business results
There are TK 635-Financial costs
There are TK 811-Other expenses.
At the end of the accounting period, the end of the current business income tax expense, says:
Debt TK 911-Defining business results
There are TK 8211-The current business income tax expense.
e) At the end of the accounting period, the difference between the number of differences between the debt and the number of births with TK 8212 "deferred income tax expense":
-If TK 8212 has a larger share of the debt than the number of available births, then the difference number, says:
Debt TK 911-Defining business results
There are TK 8212-deferred income tax expense.
-If the number of TK in TK 8212 is less than the number of births with TK 8212, the accounting of the difference number, says:
Debt TK 8212-deferred business income tax expense
There's TK 911-Define business results.
g) The end of the accounting period, which ends the cost of sale of the sale in the period, says:
Debt TK 911-Defining business results
There are TK 641-The sales cost.
h) At the end of the accounting period, the cost of enterprise management costs arise during the period, writing:
Debt TK 911-Defining business results
There are TK 642-Enterprise management costs.
i) Combine business activity results in non-distributed profit after undistributed tax:
-Interest transfer, write:
Debt TK 911-Defining business results
There are TK 421-The post-tax profit undistributed.
-A hole in the hole.
Debt TK 421-The post-tax profit undistributed
There's TK 911-Define business results.
) periodically, the subunit of the dependent accounting unit is assigned to track business results in the period but do not follow the non-distributed profit after the undistributed tax returns the connection of the business results to the upper-level unit:
-Interest transfer, write:
Debt TK 911-Defining business results
There's TK 336.
-A hole in the hole.
Owe TK 336-Pay internal
There's TK 911-Define business results.
FINANCIAL STATEMENTS
Section 1
GENERAL REGULATION
What? 97. The purpose of Financial Reporting
1. Financial Reporting used to provide information on the financial situation, business situation and the cash flows of a business, responding to the management requirements of the business owner, the state agency and the useful needs of those used in the delivery of the business. You know, economic decisions. The financial report must provide the information of a business about:
a) Property;
b) The debt must be paid;
c) equity;
d) Revenue, other income, business production costs and other expenses;
Interest, loss and division of business outcomes;
e) The cash flows.
2. In addition to these information, the business must also provide other information in the "Financial Reporting Theory" aimed at further addressing the indicators that have reflected on the aggregable financial reports and accounting policies that have applied to the record ' s recognition. The economics of economics was born, founded and presented Financial Reporting.
What? 98. Financial Reporting.
1. The establishment of the Financial Report of the Year: Businesses must set up a Financial Report year under the provisions of the Accounting Law.
2. The term financial reporting between the annuation: Financial Reporting between the annuation of the quarterly Financial Reporting (including the fourth quarter) and the Annual Financial Report.
3. Other Financial Reporting Reports
a) The businesses may establish financial reporting by another accounting period (such as week, month, 6 months, 9 months ...) at the request of the law, of the parent company or of the owner.
b) The accounting unit is divided, split, merged, merged, transform the form of ownership, dissolution, termination of operation, bankruptcy must set up financial reporting at the time of division, separation, merge, merge, conversion of ownership, dissolution, termination of operation, Broke up.
4. Identitiate the financial reporting aggregation of the financial body, statistics
When the aggregable synthesis, the case receives the Financial Reporting of the businesses with another fiscal year of the calendar year, the state governing body performs in principle:
a) The business ' s annual financial reporting case starts at a quarter, which ends at 31/3 annually, the number of figures on the Financial Reporting reported by the previous year's figures;
b) The case of the business ' s five-year Financial Reporting Case begins in 1/7, which ends on 30/6 annually, the Financial Reporting used to aggregate statistics as the Annual Financial Report;
c) The business ' s five-year financial reporting case starts at 1/10, ending on 30-9 annually the number on the Financial Reporting is listed in the following year's figures.
What? 99. Subject applies, accountability and signature on the Financial Reporting Report.
1. Subject of the Annual Financial Reporting Report:
The Year's Financial Reporting System is applied to all types of businesses in industries and economic components. The annual financial report must be in full form.
2. Subject to the Financial Reporting Statement between the age (quarterly Financial Reporting and Annual Financial Reporting):
a) Businesses owned by the State 100% of the charter capital or hold the dominant shares, the unit of public interest must establish a financial report between the age;
b) Other businesses that are not subject to the object at the above point are encouraged to set up financial reports between the (but not mandatory) financial reports.
c) The financial report between the age is established as full or summarized. The unit owner decides whether the choice of a full form or a summary is for the Financial Report between the age of its unit if it is not contrary to the rule of law that the object of the object is governed.
3. The above-level business has non-legal subordinated units to set up its own unit Financial Reporting and General Financial Reporting. The aggregate financial report was set up on the basis that included the figures of the entire unit of non-legal subordination and guaranteed to have ruled out all the numbers that arise from internal transactions between the upper-level unit and the subordinate unit, between the units. The bottom line.
The subordinated units do not have the legal status of establishing its financial statements in accordance with the report of the upper-level unit to serve for the synthesis of the Financial Reporting of the upper-level unit and the inspection of the state governing body.
4. The establishment and presentation of the Financial Reporting by the firm adheres to the compliance at the accounting regime issued by the Ministry of Finance or approved by the department.
5. The establishment, presentation and public reporting of the Year of the Merger Financing and Financial Reporting between the date of execution by the law of the Merger Financial Reporting.
6. The signing of the Financial Report must be done under the Accounting Law. For the non-self-establishment of the Financial Report that employs the accounting for accounting of Financial Reporting, the occupiers of the accounting services units must sign and specify the Number of Occupational Certificates, Names, and Unit addresses that provide the accounting services. Personal occupiers have to specify the Number of Occupational Certificates.
What? 100. Enterprise Financial Reporting System
The Financial Reporting System includes the Annual Financial Reporting and Financial Reporting between the ages. The Financial Reporting manifold is attached to the Appendix 2. Non-qualified indicators are exempt from the Financial Reporting, the active business remarking the number of articles of financial reporting by the principle of continuity in each section.
1. The annual financial report includes:
| -The balance sheet. |
Sample B 01-DN |
| -Business results report. |
Sample B 02-DN |
| -Money transfer report. |
B 03-DN |
| -The theory of financial reporting. |
Model B 09-DN |
2. Financial Reporting between the ages :
a) The financial report of the full term, including:
| -Balance sheet between age |
Number B 01a-DN |
| -Report results in business. |
B 02a-DN |
| -Report of currency transfers between the ages. |
Number B 03a-DN |
| -Selective financial reporting. |
Number B 09a-DN |
b) Financial reporting between a summary of the form of a summary, including:
| -Balance sheet between age |
B 01b-DN |
| -Report results in business. |
B 02b-DN |
| -Report of currency transfers between the ages. |
B 03b-DN |
| -Selective financial reporting. |
Number B 09a-DN |
What? 101. Requests for presentation information in Financial Reporting
1. Information presented on the Financial Reporting must reflect on honesty, rationing the financial situation, the situation and the business outcome of the business. To ensure honesty, the information must have 3 properties that are full, objectively, without errors.
-The information is considered full when including all the necessary information to help the users of the Financial Report understand the nature, form and risk of transactions and events. For some items, the full presentation must further describe the information about the quality, elements, and situations that may affect the quality and nature of the item.
-The objective presentation is not biased when selecting or describing the financial information. Objectiable objectiation must ensure neutrality, inattention, emphasis, or mitigation, as well as other actions that alter the extent of the influence of financial information that is beneficial or not beneficial to the person using the Financial Reporting.
-No error means that there is no omisomation in the description of the phenomenon and no errors in the process of providing the selected and applicable reporting information. Not errors are not exactly correct in all aspects, for example, estimating the types of prices and non-observable values that are difficult to determine are correct or incorrect. The presentation of an estimate is considered to be honest if the estimated value is explicitly described, the nature and limitations of the estimation process are explained and there is no error in selecting the appropriate metrics in the estimation process.
2. Financial information must be appropriate to help the users of the Financial Reporting predict, analyze, and make economic decisions.
3. Financial information must be fully presented on all critical aspects. Information is considered to be vital in the case if the lack of information or accurate information can affect the decision of the user's financial information. Weakness relies on the nature and magnitude, or both, of the relevant items presented on the financial statements of a particular unit.
4. The information must ensure that it is possible to be tested, timely and easy to understand.
5. Financial information must be given consistent presentation and can be compared between the accounting period; Comparable between businesses.
What? 102. The principle of establishing and presenting the financial report of the business meets the ongoing operational assumption.
1. The establishment and presentation of the Financial Reporting must comply with the regulations at the Accounting Standards "Presentation of Financial Reporting" and other related accounting standards. Critical information must be addressed to help readers understand the financial situation of the business.
2. Financial reporting must reflect the economic nature of transactions and events rather than the legal form of those transactions and events (respect for more nature than form).
3. The property is not recorded higher than the value can be recovered; the debt must be paid not to be lower than the obligation to pay.
4. Classification of assets and debt payable: Property and debt payable on the Balance Sheet must be presented to short-term and long-term; In each short and long term, the quota is arranged in terms of reduced liquidity.
a) Property or debt must pay for the remainder of the remaining period of no more than 12 months or a production cycle, the usual business since the time of reporting is classified as short-term;
b) The assets and debts that have not been classified as short-term are classified as long term.
c) When the Financial Reporting, the accounting must make a reclassification of assets and debt payable is classified as long term in the previous period but has the remaining expiration time no more than 12 months or a production cycle, the usual business since the time of reporting. A short term.
5. Property and debt must be paid separately. Only compensation when property and debt must be paid in relation to the same object, there is a quick rotation, short term duration, arise from the transactions and events of the same type.
6. Revenue, income, expenses must be presented in accordance with the right principle and ensuring the principle of caution. The report results in business activity and currency circulation reports that reflect the revenue, income, cost, and cash flow of the report. The revenues, income, cost of the previous period had errors that affected the business outcome and the money circulation must be adjusted to the prosecution, not adjusting to the report.
7. When the General Financial Report aggregate between the business and the subordinate units does not have the legal status of the accounting, the balance of the balance sheet of the Balance Sheet, the revenues, expenses, interest, the hole is considered uncommitted. from internal transactions must be excluded.
What? 103. The principle of setting and presenting the Financial Reporting when changing the accounting period
When changing the accounting period, for example, a change of accounting from the calendar year to the other accounting period of the calendar year, the business must conduct an accounting window, set up the Financial Reporting in the following principle:
1. Change of the accounting period must comply with the provisions of the Accounting Law. When changing the accounting period of the year, the accountant must separate the Financial Report for the period between two accounting expectations of the former fiscal year and the new fiscal year, for example:
The business has an accounting period of 2014 in calendar year. In 2015, the business moved to apply the annual accounting period starting a quarter of a year to 31/3 years later. In this case, the business had to establish its own financial reporting for the period from 1/1/2015 to 31/3/2015.
2. For the Balance Sheet: The entire balance of the assets, the debt payable and the successor equity of the accounting period before the conversion is recorded as the first balance of the new accounting period and presented in the "First Number of the Year" column.
3. For the Business Activity Results Report and currency circulation report: The data from the time of the change of accounting to the end of the first report is presented in this "This era" column. The "previous" column presented the figures of the previous 12 months equivalent to the current year's accounting.
For example: Next to the example above, when the "previous" column presentation in business results report began on 1 April 2015 and ended March 31, 2016, the business had to present the period figures from 1/4/2014 to 31/3/2015.
What? 104. The principle of setting and presenting the Financial Reporting when converting the form of business ownership
When converting the form of ownership, the business must conduct an accounting key, setting up the Financial Reporting by the rule of law. In the first accounting period after the conversion, the business had to record accounting and presented the Financial Reporting by the following principle:
1. For accounting books that reflect the asset, the debt to pay and equity: The entire balance of assets, the debt to pay and equity on the accounting books of the former business is noted as the first balance on the accounting book of the new business.
2. For the Balance Sheet: The whole balance of assets, the debt payable and the legacy equity of the old business before the conversion is recorded as the first balance of the new business and presented in the "First Number of the Year" column.
3. For the Business Activity Results Report and Monetary Currency Circulation Report: The data from the time of the transition to the end of the first report is presented in this "This era" column. The "previous" column presented the number of accrued figures since the beginning of the year reporting to the time of the conversion of the form.
What? 105. The principle of setting and presentation of Financial Reporting when split, corporate mergers
When separating a business into a lot of new businesses that have legal status or when merging multiple businesses into another business, the business is divided or merged to conduct accounting locks, setting up financial reports in accordance with the following regulations. The law. In the first accounting period after the split, the merger, the new business must record accounting and present the Financial Reporting by the following principle:
1. For accounting books that reflect the asset, the debt to pay and equity: The entire balance of assets, the debt to pay and equity on the accounting books of the former business is noted as the number of births on the accounting books of the new business. The first balance line on the accounting book of the new business does not have the data.
2. For the Balance Sheet: The whole balance of assets, the debt payable and the legacy equity of the old business before the conversion is recorded as the number of births of the new business and presented in the "Final Number of the Year" column. The "Number of First Five" column does not have the numbers.
3. For the Business Activity Results Report and Monetary Saving Report: Only the data presented since the time of the transition to the end of the first report in this "This era" column. The "previous" column does not have the numbers.
What? 106. Establish and present Financial Reporting when the business does not respond to continuous operating assumptions.
1. When setting up and presenting the Financial Reporting, the business must consider the assumption of continuous operation. The business is deemed to not operate continuously if the expiration of the operation without filing an application extension, which is expected to terminate operation (must have a specific text that sends the authority to the authority) or be required by the authority to request dissolution, bankruptcy, The end of the operation in less than 12 months from the date of the Financial Reporting. For businesses that have a production cycle, the regular business for more than 12 months is not too much of a regular business production cycle.
2. In some cases after the unit is still considered continuous activity:
-To stake a state enterprise into a holding company. Financial processing when antiquities is a special case, although it must proceed to redefine the business value, reassess property and debt return, but on the nature of the business nature maintains production, business as usual;
-The change in the form of corporate ownership, for example transferring a company, Limited to a holding company or vice versa;
-The transfer of a unit of independent law into an independent law into a unit that does not have a legal or reverse-dependent accounting or vice versa (e.g. transferring a subsidiary to a branch or vice versa) is still considered continuous operation.
3. When failing to meet the ongoing operational assumption, the business still has to present enough financial reports and record it as:
-The balance sheet applied to the business does not meet the ongoing operational assumption-Form B01/CDHE-DNKLT and is presented in its own form;
-Business action results report applies to businesses that do not meet the ongoing operational assumption-Form B02/CDHE-DNKLT and is presented according to the same general pattern of activity business;
-The currency transfer report applies to the business that does not meet the ongoing operational assumption-Form B03/CDHE-DNKLT and is presented in a common pattern similar to the business of normal operations;
-Convince the financial report applies to the business that does not meet the ongoing operation-Form B09/CDHE-DNKLT and is presented in its own form.
4. The hypothetical case of continuous operation is no longer consistent at the time of reporting, the business must reclassify long-term assets and debt must pay long term to short-term assets and debt must pay short-term.
5. The hypothetical case of ongoing operation is no longer appropriate at the time of the report, the business must reassess the entire property and debt must pay unless the case has a third party successor to the property or obligations on the debt to pay by default. book value. The business must record the accounting book by reassessment price prior to the Balance of Balance Sheet.
5.1. Not reassessment of the property, the debt must pay if the third party inherits the right to the property or obligations to the debt payable in some specific cases as follows:
a) The case of a dissolution unit to merge into the other unit, if the unit receives the merger of the inherited commitment to all the rights and obligations of the unit being dissolved according to the book value;
b) The case of a dissolution unit to split into other units, if the unit after the split of the inherited commitment to all the rights and obligations of the unit is dissolved according to the book value;
c) Every specific asset item is committed by another party, the recall guarantee for the unit being dissolved according to book value and the recall taking place before the official unit ceased operation;
d) Each of the debt items must be paid specifically by a third party committed, the payment of the payment to the dissolved unit and the dissolved unit only has the obligation to repayment to the third party according to the book value;
5.2. Reassessment is made for each asset type and the debt must be paid in principle:
(a) For the property:
-inventory, production costs, long-term unfinished business, equipment, supplies, long-term spare parts that are undervalued between the original price and net worth can be made at the time of reporting;
-The tangible TSCE, the invisible TSCE, the investment real estate is evaluated at a lower price between the remaining value and the value that can be recovered at the time of the report (which is the price bar minus the estimated bar costs). For a financial lease, if a mandatory clause must be purchased, reassessment is similar to that of the business TSCE, if it is returned to the rental party, reassessment of the amount of financial debt paid to the rental side;
-The unfinished underlying construction cost is assessed at a lower price between the record value and the value that can be recovered at the time of the report (which is the price bar minus the estimated liquation cost);
-Business securities are valued at a reasonable value. The reasonable value of the listed stock or securities on the UPCOM floor is determined to be the closing price of the trading session at the report date (or the previous session if the market does not trade on the report date);
-The investments in their subsidiaries, joint venture companies, links, and other units are recorded at a lower price between the record value and value that can be recovered at the time of the report (prices may sell the cost of the sale estimate);
-The investments that hold up to the expiration date, receivable receivable receivable actual numbers.
b) For the debt to pay: The case with a written agreement on the number must be paid again by the number of agreements. The case does not have a specific agreement that performs as follows:
-The debt must be repaid at a higher price between the value of the debt writeup payable and the value of the debt paid ahead of the contract deadline;
-The debt payable by the financial asset is reassessed at a higher price between the writable value of the debt payable and the reasonable value of that financial asset at the time of the report;
-The debt to pay with inventory is reassessed at a higher price between the value of the debit payable and the purchase price (plus direct related expenses) or the price of inventory production at the time of the report;
-The debt payable by TSCE is reevaluated at a higher price between the value of the debit that must pay and the purchase price (plus direct related expenses) or the remaining value of TSCE at the time of the report.
c) The currency deposits of foreign origin are reassessed at the actual rate at the time of reporting as normal.
6. The method of accounting for a number of property items when the business does not meet the continuous operation assumption:
a) The extraction of the bill or assessment of property losses is directly written to the value of the asset ' s writable, failure to implement a contingation plan on the TK 229-"The Property loss reserve";
b) The depreciation or loss of TSCE's losses, the investment estate is recorded directly into the asset's record value, not using TK 214 to reflect the accumulated depreciation.
7. When the continuous operation is no longer suitable, the business has to handle some of the following financial problems:
-Indeed prior to the cost to determine the business results for future birth-expected losses if the likelihood of a loss is relatively certain and the loss value is estimated to be reliable; note the obligation to determine the value of the loss. Currently, the current payback is in the absence of a full document record (such as the receipt of the contractor's volume), but it must be paid for sure;
-For a reassessment of the accrued property in the equity portion of the equity, after processing of the tangible, intanable, BDST, the rest is connected to another income (if interest) or other costs (if the hole);
-For a margin arbiter that is reflecting on the balance sheet on the balance sheet (such as the ratio of the rate that arise from the conversion of financial statements), the business ends up fully in the financial revenue (if interest) or financial costs (if the hole);
-The pre-unallocated prepaid expenses such as the trading advantage arise from a business merger that does not result in a subsidiary-company curve relationship, business advantages as shareholdings, export tools tools, enterprise establishment costs, cost-of-cost. in the deployment phase ... which is recorded in total to calculate the cost of the term. The prepaid expense is related to the lease of the property, paid in front of the calculated and allocated interest to fit the remaining actual payback period until the official stop operation;
-The parent company stops taking a commercial advantage on the merged financial report, the unallocated commercial advantage is calculated at the expense of enterprise management;
-Interest arbitrates, holes in reassessment of assets and debt payable after clearing with the number of already extracted (if any) are credited to financial operating revenue, other income or financial costs, other costs depending on the particular item (s). It ' s the same as the recording of the business that ' s working constantly.
8. The hypothetical case of continuous activity is no longer appropriate at the time of reporting, the business must be convinced of the details of the ability to make money and pay the debt payable, equity for shareholders and explain the reason for the incomparable. between the information of the report and the comparison information, namely:
-The amount is likely to recover from the liquing, the sale of the property, the debt recovery must be obtained;
-Debt payment ability to pay in order of priority, like the ability to repay a state budget debt, pay off workers, pay off loans, suppliers debt;
-The ability to pay for the owner, for the holding company needs to make it clear the likelihood that each share will receive a lot of money;
-The timing of payment of debts must be paid and equity.
-The reason not to compare the report information and comparison information: Due to the pre-business presentation of the Financial Reporting by the principle of continuous operating enterprise; the US report because the business prepares to dissolve, bankrupt, end operations in accordance with the decision. The body of the authority has jurisdiction (specified the name of the agency, the number of decisions) or because the Board of directors is intended to follow the text (the number, date, month, year) should present the Financial Reporting in another principle.
What? 107. The currency used to set up the financial report when the publication of the public and submitted the state management authorities in Vietnam.
1. Financial reports are used to publish public public and file state management authorities in Vietnam must be presented with the Vietnamese Co Nam.Case The financial reporting of financial reporting by foreign currency then must switch to the Financial Reporting Report. It was the Vietnamese government when it announced the public and submitted the authorities to administer the State Administration in Vietnam.
2. The method of converting the Financial Reporting Financial Report to the Vietnam Co to publish information out to the public and submit the State Administration:
a) When the transfer of the Financial Reporting is set up in the yuan to the Vietnam Copper, the accounting must be to rule the indicators of the Financial Reporting by the following principle:
-Property and debt must be paid to Vietnam by the end of the actual transaction rate (which is the transfer rate of a commercial bank where the business is regularly traded at the time of reporting);
-Equity equity (equity, equity surplus, other capital, bond-switching rights) are made to Vietnam by the actual exchange rate at the payday;
-Arbitrate Differential and arbitrate reassessment of assets that are regulated to the Vietnam by the actual transaction rate at the date of assessment;
-The post-tax profit has not been distributed, the funds from the undistributed tax profit that arise after the date of the investment are regulated to the Vietnam Plain by calculating in accordance with the accounts of the Business Activity results report;
-Profit, dividends paid to the North Vietnam in accordance with the actual transaction rate at the return date, dividends;
-The entries in the Business Activity results Report and Monetary Exchange Report are regulated to the Vietnam by the actual exchange rate at the time of the transaction. Where the average rate of average accounting is approximated at the actual rate at the time of the exchange rate (the difference does not exceed 3%) is applicable to the average rate (if the option is).
b) The method of accounting arbitrate is due to the conversion of the Financial Reporting by a foreign currency to Vietnam.
The price difference arise when the conversion of the Financial Reporting by a foreign currency to Vietnam is noted on the "exchange rate deviation rate"-Code 417 is part of the equity portion of the Balance Sheet.
What? 108. The principle of financial reporting when changing the currency unit in accounting.
1. When changing the accounting currency unit, at the first term since the change, the accountant makes the transfer of the accounting balance to the currency unit in the new accounting by the transfer rate of a commercial bank where the business is regularly traded. service at the date of changing the currency unit in accounting.
2. The applicable rate for comparison information (previous column) on the Business Activity results Report and Monetary Exchange Report:
When the presentation of the comparative information on the business results report and the currency transfer report of the period has a change of currency units in accounting, the unit applies the pre-adjacent flag transfer rate adjacent to the change term (if the average price rate). I mean, it's a real deal.
3. When changing the currency unit in accounting, the business must present it well on the Financial Reporting Theory due to change the currency unit in accounting and the effects (if any) for the Financial Report due to the change of currency units in the plan. Yeah.
What? 109. Financial Reporting Deadline
1. For state business
a) The deadline for the filing of the quarterly financial report:
-The accounting unit had to file a quarterly fiscal report of 20 days, since the end of the quarter accounting period; for the parent company, the State Corporation was 45 days behind.
-Business-based accounting unit, the State Corporation filed a quarterly financial report for the parent company, the company's Corporation under a time of its parent company, the regulatory firm.
b) The deadline for the filing of the fiscal year:
-The accounting unit must file a five-day delay in 30 days, since the end of the year's accounting period; for the parent company, the state company's total slog is 90 days.
-The corporate accounting unit of the State Corporation is filing an annual financial report for the parent company, the company's Corporation, due to its parent company, the regulatory firm.
2. For other businesses
a) The accounting unit is the private enterprise and the company that the company is listed must submit a fiscal year fiscal year of 30 days, since the end of the year accounting period; for other accounting units, the deadline for the filing of the fiscal year is 90 days.
b) The accounting unit is directly filed by the Annual Financial Report for the unit accounting unit over the deadline due to the specified level accounting unit.
What? 110. Recipient of Financial Reporting
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Report to receive reports |
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| SUBTYPES OF BUSINESSES (4) |
Report for Report |
Financial Agency (1) |
Tax Authority (2) |
The Agency for Statistics |
Upper Level DN (3) |
Business Registry |
| 1. State Business |
Gentlemen, |
x |
x |
x |
x |
x |
| 2. Businesses have foreign investment capital |
Year |
x |
x |
x |
x |
x |
| 3. Other types of businesses |
Year |
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x |
x |
x |
x |
1. For state-owned enterprises based on the provincial capital, the Central City of China must establish and submit financial reports to the Provincial Finance Department, the Central City of China. The Central State business is also required to submit financial reports to the Ministry of Finance (Enterprise Finance Bureau).
-For state-owned enterprises such as: Commercial banking, tectonalum lottery company, credit organization, insurance business, securities business firms must submit financial reporting to the Ministry of Finance (Bank Financial Cases or Administration of Management) Insurance coverage.
-Securities and public companies have to file financial reports to the State Securities and Exchange Commission.
2. Businesses must submit the Financial Report to the tax authority directly governing the local tax. For example, the State Corporation must submit a financial report to the Ministry of Finance (Tax Directorate).
3. The business with the top-level accounting unit must submit the Financial Report to the top-level accounting unit on the provisions of the upper-level accounting unit.
4. For businesses to which the law stipulated that the Financial Reporting audit must be audable before submitting a specified financial report. The financial statements of the businesses that made the audit must attach the audit report to the Financial Report when submitted to the State Administration and the upper-level business.
5. The financial agency that the business has foreign direct investment capital (FDI) has to submit to the Financial Report is the Department of Finance of the provinces, the Central City of Central City where the business registers the headquarters of the main business.
6. For State businesses that own 100% of the charter capital, in addition to the agencies where the business must submit a financial report under the above regulatory, the business must also submit a financial report to the agencies, the organization is assigned, devolve exercise rights. of the owner by the Digital Decree 99 /2012/NĐ-CP and the revised, complementary, alternative text.
7. Businesses (including domestic enterprises and businesses with foreign investment capital) are based in the manufacturing sector, industrial zones, high tech sector must submit a fiscal year to the Board of Directors, industrial complex, industrial sector, and industrial sector. high technology if requested.
Section 2
CONTENT AND METHOD OF PLANNING FINANCIAL STATEMENTS
What? 111. The general information about the business
In the Annual Financial Report, the business must present the following general information:
-The name and address of the report business;
-Stating this Financial Report is the Enterprise's own financial report, the General Financial Reporting or Merger Financial Report of the parent company, the corporation;
-The end of the accounting period;
-Date of Financial Reporting;
-The currency unit used for accounting records;
-The currency unit used to establish and present the Financial Reporting.
What? 112. Orientation direction and presentation of the Balance Sheet
1. Set up and submit the balance sheet of the business that meets the ongoing operational assumption
1.1. The purpose of the Balance Sheet
The balance sheet is the General Financial Reporting, which reflects the total value of the existing asset value and the source of that asset to the business at a certain point. The balance sheet on the balance sheet says the entire value of the current asset value follows the structure of the assets and the capital structure that forms the assets. The base on the Balance Sheet can be considered, assessing the financial situation of the business.
1.2. Principle of Balancing and presentation of the Balance Sheet
1.2.1. According to the provisions at the Accounting Standards "Financial Reporting Presentation" when establishing and presenting the Balance Sheet must comply with the general principles of the Financial Reporting and Presentation of the Financial Reporting. In addition, on the Balance Sheet, the Property and Debt Payables must be presented separately to short-term and long-term, depending on the duration of the business ' s normal business cycle, namely the following:
a) For the business that has a normal business cycle within 12 months, then the Property and Debt must pay is divided into short and long term in the following principle:
-Property and debt must pay a recall or payment in no more than 12 months from the time of the report being placed in the short term;
-Property and debt must return a recall or payment from 12 months or more since the time of the report is classified into the long-term type.
b) For the business that has a normal business cycle longer than 12 months, then the Property and Debt must pay a limited and long term due to the following conditions:
-Property and debt payable in return or payment within a normal business cycle is classified as a short term;
-Property and debt must return a recall or payment in the longer term than a normal business cycle that is classified into the long-term type.
In this case, the business must explicitly demonstrate the specification of the usual business cycle, the average time of the regular business cycle, the evidence of the production cycle, the business of the business as well as the industry, the business sector. Active duty.
c) For businesses due to an active nature that cannot rely on a business cycle to distinguish between short-term and long-term, then the assets and debt must be presented as a reduced liquidity.
1.2.2. When establishing a synthetic balance sheet between the upper-level units and the subordinate subordination unit without the legal status, the upper-level unit must implement the exclusion of all the balances of the items that arise from internal transactions, such as receivables, having to pay, internal lending ... between the upper and lower units, between the subordinate units together.
The technique exclamation of internal items when aggregation of the Report between the upper-level unit and the subordinate of the dependent accounting depends on the same as the financial reporting merger technique.
1.2.3. The instructions do not have the available data on the Balance Sheet. The business actively reforces the order of the instructions in accordance with the principle of continuity in each section.
1.3. Accounting Balance Sheet
-Based on the synthetic accounting book;
-Base in the book, detailed accounting card or a detailed compilation table;
-Base on the balance sheet last year (to present the first column of the year).
1.4. The content and method of setting up the targets in the Enterprise Balance Sheet meet the continuous operation assumption (Form B01-DN)
a) Short-term property (Code 100)
Short-term assets reflect the total amount of money, money equipings and other short-term assets that can be converted into money, which can be sold or used in no more than 12 months or a normal business cycle of the business at the time. report, including: Money, money equippositions, short-term financial investments, short-term receivable, inventory, and other short-term assets.
Code 100 = Code 110 + Code 120 + Code 130 + Code 140 + Code 150.
-Money and cash equippoints (Code 110)
A total indicator reflects the entire amount and existing cash equippoints of the business at the time of the report, including: Cash at the fund, bank deposits (not limited), money is shifting and the money equipings of the business. Code 110 = Code 111 + Code 112.
+ Money (Code 111)
It is the indicator that reflects the entire existing amount of the business at the time of the report, including: Cash at the business of the business, non-term bank deposits and money are shifting. The data to record "Money" is the total balance of the debts of 111 "Cash" accounts, 112 "bank deposits" and 113 "Forward Money".
+ Money equippoints (Code 112)
This quota reflects short-term short-term investments that have no more than 3 months of recovery since the date of the investment that is easily converted to a specified amount of money and there is no risk in conversion to money at the time of the report.
The number of figures to write to this quota is based mainly on the detailed debt balance of account 1281 "Pre-deposit" (details of deposits with zero-term origin) and account 1288 "Other investments held to date" (details of the details). The amount standard is equivalent to the equivalent of money. In addition, in the course of the report, if the documents are reflected in other accounts that satisfy the same definition of money, the accounting is allowed to be presented in this directive. The amount of money futures may include: bank votes, treasury votes, bank deposits with a term of no more than 3 months ...
Previous amounts are classified as money-equivalent but the unrecoverable past must be transferred to the presentation at other standards, in accordance with the contents of each item.
When analyzing financial indicators, in addition to the cash equippoints presented in this quota, the accounting can treat the equivalent of the money including the amount of return for the remaining three months from the report date (but with the original term for 3 months). has the ability to convert easily into a specified amount of money and there is no risk in converting to money.
-Short-term financial investment (Code 120)
As the aggregate indicator reflects the total value of short-term investments (after having subtracted the business of the business stock discount), including: Securities held for business purposes, investments that hold up to date of maturity and other investments. has the remaining term not more than 12 months from the time of the report.
Short-term investments that are reflected in this quota do not include short-term investments that have been presented in the "Money equivalent" quota, the quota "receivable short term".
Code 120 = Code 121 + Code 122 + Code 123.
+ Business securities (Code 121)
This index reflects the value of the securities and other financial instruments held for business purposes at the time of the reporting (holding with the aim of waiting for an increase in profit). This quota may include both unincorporated financial instruments, such as a vote, a term contract, a swap contract ... held for business purposes. The number of figures to write to this index is the balance balance of account 121-"Business securities".
+ The business stock rebate bill (Code 122)
This directive reflects the price loss of the business securities at the time of the report. The number of documents to write to this index is the balance issue of the 2291 Account "The Business Stock discount" and is recorded in negative numbers in the form of parentheses in parentheses (...).
+ Investment holder to date of maturity (Code 123)
This quota reflects the investments that hold up to the expiration date that the remaining term is not more than 12 months from the time of reporting, such as deposits, bonds, traders, and other types of debt securities. This quota does not include the investments that hold up to the expiration date which has been presented in the "Money-equivalent" quota, which only "must return to short-term lending". The number of records for this quota is the balance balance of TK 1281, TK 1282, 1288 (details of the remaining term for no more than 12 months and not classified as money equivalent).
-Short-term receivship (Code 130)
As the composite indicator reflects the entire value of the short-term receivable receivings there is no more than 12 months or in a regular business cycle at the time of the report (after subtracing the backup to shortfall), as: Yes. The customer's income, prepaid to the seller, must be collected internally, which must be obtained by the planned contract plan, to return to the loan and to the other. Code 130 = Code 131 + Code 132 + Code 133 + Code 13+ 135 + Code 136 + Code 137 + Code 139.
+ Must fall short of the customer (Code 131)
This quota reflects the amount of the customer's balance that has the remaining recovery term of no more than 12 months or in a regular business cycle at the time of the report. The number of documents to write to this index is based on the total amount of the detailed debt of Account 131 "Must fall by the customer" according to each customer.
+ Return to short-term seller (Code 132)
This indicator reflects the amount paid to the seller for no more than 12 months or in a regular business cycle to purchase the property but has not yet received the property at the time of the report. The number of documents to write to this index is based on the total cost of the Account of the Account of the 331 Account "Must pay the seller" according to each seller.
+ Must capture the short term internal (Code 133)
This directive reflects the receivship between the upper-level unit and the subordinated units that do not have the appendental accounting and between the subordinated units that do not have the accounting legal status dependent on each other in external payment relations. capital of capital, has the remaining recovery term for no more than 12 months or in a regular business cycle at the time of the report. The number of documents to write to this index is the detailed balance of the Accounts 1362, 1363, 1368 on the Account of Account of Account 136. When the level unit on the Financial Reporting aggregate with the subordinate unit under the subordinate accounting, the quota is compensated with the "Short-term internal return" quota on the balance sheet of the dependent accounting units.
+ Must capture the construction contract plan (Code 134)
This index reflects the difference between the total number of recorded revenues corresponding to the completed work portion of the total number of customers who have to pay according to the plan progress to the end of the report of unfinished building contracts. It is said to be based on the balance of TK 337 "Payment according to the planned contract plan".
+ Must return to short-term loan (Code 135)
This quota reflects the loans (not including the content reflected in the "Investment to Maturity Investment" quota) that has the remaining recovery term of no more than 12 months or in a regular business cycle at the time of the report, as for the following. The loan, the contract between the two parties. The data to write to this index is the detailed debt balance of TK 1283-The loan.
+ Must fall another short (Code 136)
This quota reflects other receivable receivages that have no more than 12 months or in a regular business cycle at the time of reporting, such as: The return to the expenses, the interest, dividends divided, the advance, the holding, the holding. Gambling, temporary loan, temporary loan ... that the business is entitled to revoking no more than 12 months. The number of figures to write to this index is the detailed debt balance of the Accounts: TK 1385, TK1388, TK334, TK338, TK 141, TK 244.
+ The backup must fall short of requires (Code 137)
This quota reflects the provision of the provision for short-term shortfall receivings at the time of the report. The number of documents to write to this index is the detailed balance of the 2293 "Project must be difficult to collect", which details the redundum for the shortfall receivable shortfall and is written in negative numbers in the form of parentheses in parentheses (...).
+ Asset pending property (code 139)
This indicator reflects the missing assets, the unclear loss of the cause pending at the time of the report. The number of records to be recorded is the number of TK 1381-"The asset is missing for processing".
-Inventory (Code 140)
It is a composite indicator that reflects the existing value of existing inventory types for the manufacturing process, business of the business (after subtracing the inventory price decline) to the time of the report. Code 140 = Code 141 + Code 149.
+ inventory (Code 141)
This directive reflects the total value of the inventory owned by the business, which is rotated in a regular business cycle at the time of the report. This quota does not include the cost of long-term business production and equipment value, supplies, long-term spare parts. The data to write to this index is the balance balance of the accounts 151-"Buying Goods", account 152-"Materials, materials", account 153-"Tools, tools", account 154-"Manufacturing costs, unfinished business", account 155-"Success". ", account 156-" Goods ", account 157-" Send to sell ", account 158-" Goods of the IRS ".
The cost of production, the unfinished business that exceeds a regular business cycle that does not satisfy the definition of inventory according to accounting standards is not presented in this index that presents at the expense of "The Unfinished Business Production Costs". Long term "-Code 241.
The device, supplies, spare parts over 12 months or beyond a regular business cycle that does not satisfy the definition of inventory according to accounting standards is not presented in this designation that presents at the "Equipment, object, or device." Private, long-term spare parts "-Code 263.
+ To reduce inventory price (Code 149)
This quota reflects the price discount of inventory types at the time of reporting after subtracing the number of rebate bills set up for production costs, long-term unfinished business. The number of documents to write to this index is the balance of the 2294 Account "The Cost of Reducing Inventory", the backup details for the items presented are the inventory of the 141 Code and are recorded in negative numbers in the form of parentheses in parentheses: (...).
This quota does not include the cost of the cost of production costs, long-term unfinished business and equipment, supplies, long-term spare parts.
-Other short-term asset (Code 150)
As the aggregation quota reflects the total value of other short-term assets that have a recovery deadline or use no more than 12 months at the time of reporting, as the short-term pay cost, the GTGT tax is deducted, the taxes must be levy, trading buys. Government bonds and other short-term assets at the time of the report. Code 150 = Code 151 + Code 152 + Code 153 + Code 154 + Code 155.
+ Short-term return expense (Code 151)
This indicator reflects the amount paid in advance to be offered goods, services over a period of no more than 12 months or a regular business production cycle since the time of return. The number of documents to write to the quota "Short-term paid expense" is the expense balance of Account 242 "The prepaid expense".
+ Value Added Tax (Code 152)
This indicator reflects the number of GTGT taxes that are deducted and the GTGT tax number is reimbursable to the end of the report year. The number of figures to record "Value Added Tax is deducted" base on the balance of the Account of the Account of the 133 "Value Added Value Added".
+ Taxes and others must collect the state (Code 153)
This index reflects the tax and other charges filed by the State at the time of the report. The "Tax and Other Accounts" toll on the balance of the debt details 333 "Tax and State Accounts" on the TK 333 detailed account.
+ Trading in Government bonds (Code 154)
This quota reflects the buyer's Government bonds value when it has not yet ended the sale of the resale contract at the time of the report. The number of documents to record "Government bonds resale of Government bonds" is the balance of Account of Account 171-"Trading Exchange of Government bonds".
+ Another short-term asset (Code 155)
This quota reflects the other short-term asset value, such as: The precious, precious stone (not classified as inventory), the holding investments waiting to raise prices to sell the unclassified profit is real estate, such as painting, photo, other items priced at a cost. I'm The data to write to this index is the detailed debt balance of the TK 2288-"Other Investment".
b) Long-term property (Code 200)
This quota reflects the value of assets that are not reflected in the short-term asset quota. Long-term assets are assets with a period of return or use over 12 months at the time of reporting, such as: The receivable receivship, fixed assets, investment real estate, long-term financial investments, and other long-term assets. Code 200 = Code 210 + Code 220 + Code 230 + Code 240 + Code 250 + Code 260.
-Long-term receivship (Code 210)
As the aggregation indicator reflects the full value of receivable receivages on 12 months or more than one production cycle, business at the time of reporting, such as: The return of the customer, the business capital in the subordinated unit, must be collected, right It ' s going to go back to the loan, and then it ' s got to take it differently (after it ' s going to go to the project, Code 210 = Code 211 + Code 212 + Code 213 + Code 214 + Code 215 + Code 216 + Code 219.
+ Must capture the long-term customer (Code 211)
This quota reflects the customer's balance of up to 12 months or more of a production cycle, the usual business at the time of the report. The data to write to this index is based on the cost of the account balance of Account 131 "Must fall by the customer", open the details according to each customer.
+ Returns for long-term seller (Code 212)
This indicator reflects the amount paid to the seller over 12 months or more than a regular business cycle to purchase the property but has not yet received the property at the time of the report. The number of documents to write to this index is based on the total cost of the Account of the Account of the 331 Account "Must pay the seller" according to each seller.
+ Business Capital in the unit of subordination (Code 213)
This index only records on the unit's balance sheet in the reflection of the number of business capital assigned to the subordinated units that do not have the legal status of the appendage. When establishing a total enterprise accounting balance sheet, this indicator is offset with the "Internal Payable" index (Code 333) or the "equity of the owner" (Code 411) on the Balance Sheet of the Auxiliary Accounting Units. It is, in detail, the accepted part of the unit. The number of documents to write to this index is based on the balance of the account 1361 "business capital in subordinated units".
+ Must collect long-term internal (Code 214)
This directive reflects the receivship between the upper-level unit and the subordinated units that do not have the appendental accounting and between the subordinated units that do not have the accounting legal status dependent on each other in external payment relations. capital of capital, which has a recovery term remaining on 12 months or more than a regular business cycle at the time of the report. The number of readings for this index is based on the detailed debt balances of Accounts 1362, 1363, 1368 on the Account of Account of Account 136. When the level unit on the Financial Reporting aggregate with the subordinate unit under the dependent accounting, the quota is offset with the "Long-Term Internal Return" quota on the Balance Sheet of the dependent accounting units.
+ Must collect long-term loan (Code 215)
This directive reflects the contract loan, the contract, the loan agreement between the two parties (which does not include the content reflected in the "Investment to Maturity Investment" quota) that has a recovery term remaining for more than 12 months at the time of the report. The number of readings for this index is based on the balance of TK 1283-"Loan".
+ Take another long term (Code 216)
This quota reflects the other receivable receivship on 12 months or more than a regular business cycle at the time of reporting, such as: The receivship of expenses, interest, dividends are divided; Dividend Payments, Payments, wagers, sign the fund, lend ... that the business is entitled to recall. The number of readings for this index is based on the detailed debt balances of accounts: TK 1385, TK1388, TK334, TK338, TK 141, TK 244.
+ The bill must take a difficult long term (Code 219)
This quota reflects the contingation for the long-term receivable receivings at the time of the report. The number of documents to write to this index is the detailed balance of the 2293 "Project must be difficult to collect", which details the redundum for the required long-term receivable receivation and is written in negative numbers in the form of parentheses in parentheses (...).
-The fixed asset (Code 220)
It is the composite indicator that reflects the remaining value of the remaining value of the fixed assets at the time of the report. Code 220 = 221 + Code 224 + Code 227.
-Property fixed asset (Code 221)
It is the composite indicator that reflects the entire remaining value of the tangible fixed assets at the time of the report. Code 221 = Code 222 + Code 223.
+ Prix (Code 222)
This designation reflects the entire principle of tangible fixed assets at the time of the report. The number of documents to write to this index is the debt balance of Account 211 Account "Property fixed assets".
+ The depreciation value (Code 223)
This designation reflects the entire depreciated value of the asset types that tried to shape the accrue at the time of the report. The data to write to this index is the balance of Accounts 2141 "A tangible TSCE" and is recorded in negative numbers in parentheses in parentheses (...).
-Asset rending assets (Code 224)
It is the aggregate indicator that reflects the entire remaining value of the financial leasing fixed assets at the time of the report. Code 224 = Code 225 + Code 226.
+ Code number 225.
This designation reflects the entire price of the asset type fixed assets at the time of the report. The number of documents to write to this index is the debt balance of Account 212 "Asset Fixed Assets".
+ The depreciation value (Code 226)
This designation reflects the entire depreciated value of the asset types fixed by the financial lease at the time of the report. The number of documents to write to this index is the balance of Account 2142 Account of the Financial Fixed Asset Lease and is recorded in negative numbers in the form of parentheses in parentheses (...).
-No, no, no, no.
It is the composite indicator that reflects the entire remaining value of the intanable asset types at the time of the report. Code 227 = Code 228 + Code number 229.
+ (Code 228)
This designation reflects the entire principle of intandiated property types at the time of the report. The number of documents to write to this index is the balance of the Account of Account 213 "Property fixed assets".
+ The depreciation value (Code 229)
This designation reflects the entire depreciated value of the asset types fixed in the accrue at the time of the report. The number of documents to write to this index is the balance of the 2143 Account "The invisible TSCE" and is recorded in negative numbers in the form of parentheses in parentheses (...).
-Real estate investment (Code 230)
It is the composite indicator that reflects the entire remaining value of the investment real estate at the time of the report. Code number 230 = Code 231 + Code 232.
+ Principle (Code 231)
This directive reflects the entire price of the investment real estate at the time of the report after the loss of losses due to a decline in the value of the investment estate holding the price. The data to reflect on this index is the debt balance of Account 217 "Real Estate Investment".
+ The depreciation value (Code 232)
This directive reflects the entire depreciation value of the investment estate used to lease at the time of the report. The number of documents to write to this index is the balance of Accounts 2147 "The investment real estate" and is recorded in negative numbers in the form of parentheses in parentheses (...).
Long-term unfinished property (Code 240)
As a composite indicator reflects the cost value of production, long-term unfinished business and long-term underlying construction costs at the time of the report. Code 240 = Code 241 + Code 242.
+ Production costs, long-term unfinished business (Code 241)
Manufacturing costs, long-term unfinished business are intended costs to produce inventory, but production delays, disruption, pause, exceed a regular business cycle of the business at the time of the report. This is often used to present the unfinished projects of the investment owners building real estate to sell but slow deployment, slow progress.
This designation reflects the possible net worth (as the value minus the number of discounted bills that have extracted it separately) of the production costs, the unfinished business that exceeds a business cycle, does not satisfy the definition of inventory according to the value. Accounting standards. The number of documents to write to this index is based on the expense balance of the account 154-"The cost of production, unfinished business" and the detailed balance of the 2294 account-"The Cost of Reducing Inventory".
+ Underlying construction cost (Code 242)
This designation reflects the entire fixed asset value that is shopping, the cost of basic construction investment, the cost of a large fixed-asset repair or unfinished business or has not yet been put into use. The number of documents to write to this index is the balance balance of the 241 "unfinished basic building" Account.
-Long-term financial investment (Code 250)
As the composite indicator reflects the total value of long-term financial investments at the time of the report (after subtracing the investment losses in other units), such as: Investment into the subsidiary, investing in the affiliate company, joint venture capital, investment capital investment. The other unit, the investment holder to the expiration date has the remaining term on 12 months or more than a cycle of production, business. Code 250 = Code 251 + Code 252 + Code 253 + Code 254 + Code 255.
+ Invest in your company (Code 251)
This designation reflects the value of the investments in the subsidiary and its subordinated units as independent accounting of the nature as a subsidiary (not depending on the name or form of the unit) at the time of the report. The number of documents to write to this index is the debt balance of the 221 Account "Investment in the subsidiary".
+ Investment in joint venture company, link (Code 252)
This index reflects the value of the investment in the joint venture company, the link at the time of the report. The number of documents to write to this index is the total balance of the Account 222 "invested in the joint venture company, the link".
+ Capital investment in another unit (Code 253)
This directive reflects investments in the equity of other units but the business has no control, control, significant influence (in addition to investments in the subsidiary, joint venture, link). The data to present this index is the detailed balance of the account of the 2281 account-"The investment in the other unit".
+ Long-term financial investment room (Code 254)
This indicator reflects the loss of investment losses in other units due to the loss of the lost unit and the investor is likely to lose capital at the time of the report. The number of documents to write to this index is the balance issue of the 2292 Account "The loss of the investment loss to another unit" and is recorded in negative numbers in the form of parentheses in parentheses (...).
+ Investment holds to maturity date (Code 255)
This quota reflects the investments that hold until the expiration date of the remaining term on 12 months from the time of reporting, such as deposits, bonds, trade, and other types of debt securities. This quota does not include loans presented in the quota "receivable to long-term lending". The data to write to this index is the debt balance of the TK 1281, TK 1282, 1288.
-Other long-term property (Code 260)
As the aggregation quota reflects the total value of other long-term assets with a period of return or use over 12 months at the time of reporting, such as: Long-term payout costs, deferred income tax assets and long-term assets uncovered at the quota. Other than that, at the time of reporting Code 260 = Code 261 + Code 262 + Code 268.
+ Long-term paid expense (Code 261)
This quota reflects the pre-paid amount to be offered goods, services with a deadline of 12 months or more of a regular business production cycle since the time of return; trade advantages and business advantages have not yet allocated at the cost at the time. The time of the report. The number of documents to be added to the quota "Long-term Pay Cost" is the expense balance of Account 242 "Pay prepaid". The business does not have to reclassify the long-term payout costs into the short-term pay term.
+ Deferred income tax asset (Code 262)
This index reflects the value of deferred tax assets at the time of the report. The number of documents to record "deferred income tax assets" is based on the balance of debts 243 "deferred income tax assets".
If the temporary tax breaks and the temporary disparity is deducted in relation to the same tax subject and is determined with the same tax authority, the deferred tax must be compensated with the deferred tax asset. In this case, only "deferred income tax assets" reflect the number of disparities between deferred income tax assets greater than deferred income tax return.
+ Equipment, supplies, long-term spare parts (Code 263)
This designation reflects the net value (after having subtracted the device's discount room) of equipment, supplies, spare parts for storage, substitution, property damage prevention, but not enough standard to classify as fixed assets and have a reserve time of over 12 months. Or more than one cycle of regular business production should not be classified as inventory. The data to record this index was based on the account balance of 1534-"Equipment, spare parts" (details of the number of spare parts, long-term storage replacement equipment) and the detailed balance of the 2294 account-"The Cost of Reducing Inventory Price".
+ Another long-term property (Code 268)
This quota reflects the long-term asset value other than the long-term assets stated above, such as valuable items to display, museum, traditional introduction, history ... but not classified as TSCE and not intended to sell within 12 months of the event. from the time of the report. The record for this index is based on the $2288 account balance.
c) Total assets (Code 270)
It is the aggregate indicator that reflects the value of the business ' s existing asset price at the time of reporting, including short-term property and long-term assets.
Code 270 = Code 100 + Code 200.
d) The debt must be paid (Code 300)
As the composite quota reflects the total amount of debt paid at the time of the report, including: Short-term debt and long-term debt. Code 300 = Code 310 + Code 330.
e) Short-term debt (Code 310)
As the aggregate indicator reflects the total value of debts that have no more than 12 months or less than one production cycle, the usual business, such as: Short-term financing loans and debt, must pay the seller, the tax and the payments. having to pay the State, pay the worker, the cost to pay, which has to be paid internally, the revenue has not yet made, the bill must pay ... at the time of the report. Code 310 = Code 311 + Code 312 + Code 314 + Code 315 + Code 316 + Code 317 + Code 319 + Code 319 + Code 320 + Code 321 + Code 322 + Code 324 + Code 324 + Code 324.
+ You must pay the short seller (Code 311)
This quota reflects the amount of money that has to be paid to the seller with the remaining payment term no more than 12 months or during a manufacturing cycle, the usual business at the time of the report. The number of documents to write to this index is based on the detailed balance of the account 331 "Must pay the seller" to open the details for each seller.
+ Short-term prepaid buyer (Code 312)
This designation reflects the amount of pre-purchasable buyers to buy products, goods, services, fixed assets, investment and business real estate and businesses that offer no more than 12 months or in a production cycle, the usual business at the time of reporting. charges (not including previous earnings). The data to write to this index is based on the number of details with the details of the account 131 "Must collect the customer" open the details to each customer.
+ Taxes and debts to the State (Code 313)
This directive reflects the total number of businesses that have to submit to the State at the time of the report, including taxes, fees, fees, and other filing. The number of documents to write to this index is based on the detailed balance of the Account 333 "Tax and State Accounts".
+ You must pay the workers.
This directive reflects the businesses that have to pay the worker at the time of the report. The number of documents to write to this index is based on the detailed balance of the Account 334 Account "Must pay the worker".
+ Short-term expense (Code 315)
This indicator reflects the value of the debt payable due to the receipt of goods, services, but no bills or the expenses of the report that have not yet had enough records, documents but will inevitably arise needing to be charged in advance at the cost of production, business. business and will have to pay within 12 months or during the production cycle, the next regular business at the time of the reporting, as quoted in the pre-paid wages, the interest must pay ... The data to write to this index is based on the detailed balance of Account 335 "Cost to Pay".
+ A short-term internal (Code 316) must be paid.
This quota reflects the internal payout that has the remaining payment term no more than 12 months or in a production cycle, the usual business at the time of reporting (in addition to the business capital return) between the upper-level unit and the subordinated unit. There is no legal legal status, and between the accounting units that are dependent on a business. The data to write to this index is based on the detailed balance of accounts 3362, 3363, 3368. When the level unit on the Financial Reporting aggregate with subordinate units under the accounting depends, the quota is offset with the "Short-term Internal Income" Quota On The Balance Sheet of the Dependent Accounting Units.
+ You have to pay for the construction of the construction contract.
This directive reflects the difference between the total number of customer prefuses that have to pay according to the larger plan progress than the total number of recorded revenues corresponding to the completed work part to the end of the report of unfinished building contracts. The number of documents to write to this index is based on the balance issue of Account 337 "Payment according to the planned contract plan".
+ Unimplemented revenue (Code 318)
This directive reflects the unimplemented revenues corresponding to the obligations that the business will have to take within the next 12 months or in a production cycle, the usual business at the time of the report. The data to write to this index is the detailed balance of an account 3387-"unimplemented revenue".
+ Must pay another short-term (Code 319)
This quota reflects the other payout that has the remaining payment term of no more than 12 months or in a production cycle, the usual business at the time of reporting, in addition to the payback debts that have been reflected in other indicators, such as: Price. The legacy of the legacy of unknown causes, which must be submitted to the BHXH, the KPCE, the stakes, the short-term fund ... The data to write to this index is based on the details of the accounts: TK 338, 138, 344.
+ Borrowing and short-term financial debt (Code 320)
This quota reflects the total value of the borrowings, and debts of banks, organizations, financial firms and other subjects with the remaining payment term not more than 12 months at the time of the report. The data for this quota is based on the detailed balance of TK 341 and 34311 (details of the payment term for the next 12 months).
+ Backup must pay short term (Code 321)
This indicator reflects the contingation for the expected payout for no more than 12 months or during the production cycle, the next regular business at the time of reporting, such as product warranty, cargo, construction work, reagency restructuring, and more. You know, the pre-fixing costs to fix the periodic TSCE, the cost of the pre-production environment ... Payable contingices are estimated, not certain of the time to pay, the value must be paid and the business has not yet received the goods, services from the supplier. The data to write to this index is based on the detailed balance of Account 352 "Prepaid backup".
+ Reward Fund, Welfare (Code 322)
This index reflects the Commendation Fund, the Welfare Fund, the Executive Management Board that has not been used at the time of the report. The number of figures to write to this index is the balance of Account of the 353 "Fund for Praise, Welfare".
+ (Code 323)
This index reflects the value of the existing price normation Fund at the time of the report. The data to write to this index is the balance of the Account of the Account 357-The Fund is stable.
+ Government bond resale transaction (Code 324)
This quota reflects the government bond value of the seller when it has not ended the sale of the resale contract at the time of the report. The number of documents to write to this index is the balance issue of Account 171 "Trading Exchange of Government bonds".
g) Long-term debt (330 Code)
As the aggregation indicator reflects the total value of the business ' s long-term debt including those with the remaining payment deadline from 12 months or above a production cycle, the usual business at the time of the report, as: The Payback. the seller, having to pay internal, other long-term payers, loans and long-term financial debt ... at the time of the report. Code 330 = Code 331 + Code 332 + Code 334 + Code 335 + Code 336 + Code 337 + Code 338 + Code 339 + Code 341 + Code 341 + Code 342 + Code 342 + Code 343.
+ You have to pay the long-term seller (Code 331)
This quota reflects the amount left paying for the seller with the remaining payment deadline of 12 months or more than one production cycle, the usual business at the time of the report. The number of documents to write to this index is based on the detailed balance of the account 331 "Must pay the seller", open to each seller.
+ The pre-long pre-paid buyer (Code 332)
This designation reflects the amount of pre-purchasable buyers to buy products, goods, services, fixed assets, investment and business real estate, which are obligated to offer over 12 months or more than one production cycle, the usual business at the time of the report. (does not include the previous revenues). The data to write to this index is based on the number of details with the details of the account 131 "Must collect the customer" open the details to each customer.
+ Long-term payout (Code 333)
This indicator reflects the value of the debt payable due to the receipt of goods, services, but no bills or the expenses of the report that have not yet had enough records, documents but will inevitably arise needing to be charged in advance at the cost of production, business. sales and only 12 months or after the production cycle, the next regular business at the time of the report, such as the interest payable of the report but the payment must be paid when the long-term loan contract expires. The data to write to this index is based on the detailed balance of Account 335 "Cost to Pay".
+ Internal business must be returned (Code 334)
Depending on the operating characteristics and management model of each unit, the business performs the hierarchy and regulations for the unit of the accounting unit in the account receivship issued by the business to this index or the "equity of the owner"-Code 411.
The index only in the balance sheet of the subordinate unit accounting does not have a dependent accounting legal status, reflecting the subordinated subunits to the upper-level unit on the business capital.
The number of documents to write to this index is based on the residual detail with Accounts 3361 "Internal return to business capital". When the level unit on the balance sheet of the total enterprise total, this directive is compensated with the "Business Capital of subordination" only on the balance sheet of the upper-level unit.
+ Long-term internal payment (Code 335)
This quota reflects the internal payout that has the remaining payment term of over 12 months or more of a production cycle, the usual business at the time of reporting (in addition to the business capital return) between the upper-level unit and the free unit. The legal treatment of dependence and between the accounting units depends on a business. The data to write to this index is based on the detailed balance of accounts 3362, 3363, 3368. When the level unit on the Financial Reporting aggregate with subordinate units under the accounting depends, the quota is compensated with the "Must-long-term internal collection" quota on the balance sheet of the dependent accounting units.
+ Unimplemented revenue (Code 336)
This directive reflects the unimplemented revenues corresponding to the obligations that the business will have to take in after 12 months or after a production cycle, the next regular business at the time of the report. The data to write to this index is the detailed balance of an account 3387-"unimplemented revenue".
+ Must pay another long term (Code 337)
This quota reflects the other payout that has the remaining payment term on 12 months or more of a production cycle, the usual business at the time of the report, in addition to the payback debts that have been reflected in other indicators, such as: Taking bets, long-term funds, long-term loans, the difference between a slow-selling price, a commitment to a commitment to the long-term pay price ... The data to write to this index is based on the details of the accounts: TK 338, 344.
+ Borrowing and long-term financial debt (Code 338)
This quota reflects the loans of loans, debts of banks, organizations, financial firms and other subjects, which have the remaining payment term above 12 at the time of reporting, such as: The bank loan amount, the payout to the fixed asset asset. Well, the proceeds of the bond are usually ... The data to write to this index is the balance with the details of the accounts: TK 341 and the results found of the balance with TK 34311 minus (-) the excess of TK 34312 plus (+) excess of TK 34313.
+ Conversion bonds (Code 339)
This directive reflects the value of the original debt of conversion bonds issued by the business at the time of the report. The number of documents to write to this index is the balance of the account 3432-"Conversion Bonds".
+ Preferable Stock (Code 340)
This directive reflects the value of preferable stock in denominations that compel the release of the release to be acquired at a time that has been determined in the future. The number of figures to write to this index is based on the number of available TK 41112-shares (details of the type of preferable stock are classified as debt payable).
+ Deferred income tax must pay (Code 341)
This index reflects the deferred business income tax payable at the time of the report. The amount of data to write to this index is the balance with Accounts 347 "deferred income tax payable".
If the temporary tax breaks and the temporary disparity is deducted in relation to the same tax subject and is determined with the same tax authority, deferred income tax must be compensated with the deferred tax asset. In this case, the "deferred income tax return" reflects the difference between deferred income tax, which has to pay greater than deferred tax assets.
+ Backup must pay long-term (Code 342)
This indicator reflects the contingation for the expected payout after 12 months or after the production cycle, the next regular business at the time of reporting, such as product warranty, cargo, construction work, restructuring of the restructuring, the company ' s most important projects. Pre-term costs to fix the periodic TSCE, the cost of the pre-production environment ... Payable contingices are estimated, not certain of the time to pay, the value must be paid and the business has not yet received the goods, services from the supplier. The data to write to this index is based on the detailed balance of Account 352 "Prepaid backup".
+ Science and technology development fund (Code 343)
This directive reflects the number of scientific and technological development funds that have not been used at the time of the report. The data to write to this index is the balance of the account of the account 356 "The Foundation for Science and Science Development".
h) equity (Code 400 = Code 410 + Code 430)
-equity (Code 410)
As the composite indicator reflects the business capital gains owned by shareholders, the capital member, such as: The equity of the owner, the funds from the post-tax profit and the following undistributed tax profit, the arbitrate reassessed the property, the ratio difference. price ...
Code 410 = Code 411 + Code 413 + Code 414 + Code 415 + Code 416 + Code 418 + Code 418 + Code 419 + Code 420 + Code 421 + Code 422.
-The equity of the owner (Code 411)
This directive reflects the total amount of equity of the owners into the business (for the holding company that reflects the shareholder's contribution in the stock price) at the time of the report. At the dependent accounting unit, this designation can reflect the amount of capital that is granted if the business regulates the unit's dependency on TK 411. The data to write to this index is the balance of the account 4111 "The owner's contribution". For the holding company, Code 411 = Code 411a + Code 411b
+ Common stock has a voting power (Code 411a)
This directive is only used at the holding company, reflecting the denominates of common stock with voting rights. The number of figures to write to this index is the balance of TK 41111-the common stock has the voting rights.
+ Preferable stock (Code 411b)
This directive reflects the value of the preferable stock in denominations but the release is not obliged to buy back. The number of figures to write to this index is based on the surplus number of TK 41112-shares of preferable stock (details of the type of preferable stock are classified as equity).
-Equity surplus (Code 412)
This directive reflects the equity surplus at the time of the holding company ' s reporting. The data to write to this index is the balance of Account 4112 "equity surplus". If TK 4112 has a debt balance, this index is recorded in negative numbers in parentheses in parentheses (...).
-The option to convert the bonds (Code 413)
This directive reflects the value of the capital of the convertiated bonds issued by the business at the time of the report. The number of figures to write to this index is the detailed balance of the account 4113-"The option to switch bonds".
- The other capital of the owner (Code 414)
This directive reflects the value of the other equity at the time of the report. The data to write to this index is the balance with Account of 4118 "Other Capital".
-Fund stock (Code 415)
This directive reflects the value of the existing fund shares at the time of the holding company ' s reporting. The number of documents to write to this index is the balance balance of the 419 Account "Fund shares" and is written in negative numbers in the form of parentheses in parentheses (...).
- Asset reassessment arbiter (Code 416)
This directive reflects the total disparity due to reassessment of the property recorded directly into existing equity at the time of the report. The number of documents to write to this index is the balance issue of Account 412 "Deviation Reevaluating Assets". In case the account 412 has a balance of debt, this index is recorded in negative numbers in the form of parentheses in parentheses (...).
- Exchange Rate difference (Code 417)
This designation reflects the amount of exchange rates that arise during the pre-operation period of the state owned by the State-owned 100% of the charter of security, defense, and macroeconomic stability that has not been processed at the time of the report.
The number of documents to write to this index is the balance of the account 413 "exchange rate deviation rate". In case TK 413 has a balance of debt, this index is recorded in negative numbers in parentheses in parentheses (...).
The unit case uses foreign currency as a currency in accounting, which also reflects the exchange rate arbitrate due to the conversion of the foreign currency's financial reporting to the Vietnam.
-Development Investment Fund (Code 418)
This index reflects the number of unusable development funds at the time of the report. The data to write to this index is the balance of the account 414 "Development Investment Fund".
-Business arrangement support fund (Code 419)
This index reflects the number of business arrangements that are not in use at the time of the report. The number of documents to write to this index is the balance of the account 417-"The Enterprise Arrangement Support Fund".
-The other Fund is owned by the equity (Code 420)
This index reflects the number of other funds belonging to the business equity that was extracted from the undistributed profit after the existing undistributed tax at the time of the report. The data to write to this index is an balance of 418 "Other funds owned by equity".
-Profit after undistributed tax (Code 421)
This indicator reflects the interest (or loss) after the tax has not been resolved or undistributed at the time of the report. The number of documents to write to this index is the balance of the account 421 "undistributed tax returns". In the case of a 421 account with a balance of debt, this number of instructions is written in a negative number in the form of parentheses in parentheses. Code 421 = Code 421a + Code 421b
+ Post-tax non-tax profit to the end of the previous period (Code 421a)
This indicator reflects the amount of interest (or the hole) that has not been resolved or undistributed the ramparts until the end of the previous period (the first report).
The number of figures to record "The post-tax uncoordinated tax returns to last period" on the Balance Sheet is the balance of the 4217 account "undistributed tax profit last year" plus the detailed balance of the $4212 Account "Profit". following the undistributed tax this year, ", details of the accumulated profit from the beginning of the year to the beginning of the report. In case of a 4217 account, 4212 has a balance of debt, the number of these instructions is written in negative numbers in the form of parentheses in parentheses.
The number of figures to write to the "undistributed profit after tax returns to the end of the previous period" on the Balance Sheet of the Year is the balance of the 4217 account "The post-tax profit undistributed the year before". In case of a 4217 account, 4212 has a balance of debt, the number of these instructions is written in negative numbers in the form of parentheses in parentheses.
+ Profit after undistributed tax (Code 421b)
This indicator reflects the amount of interest (or the hole) that has not been resolved or undistributed during the report.
The number of figures to write to the "Undistributed Profit After Tax Profit" index on the Balance Sheet is the balance of the $4212 account "The post-tax returns undistributed this year", the profit of the profit was born in the report quarter. In case of a 4217 account, the number of instructions is written in the number of syllabes in the form of parentheses in parentheses (...).
The number of documents to score to the index of "undistributed tax returns this time" on the balance sheet of the year is the balance of the $4212 account "The post-tax profit undistributed this year". In case of a 4217 account, the number of instructions is written in the number of syllabes in the form of parentheses in parentheses (...).
-Basic capital investment source (Code 422)
This directive reflects the total number of basic building capital investment sources at the time of the report. The data to write to this index is the balance of the account 441 "Basic Building Investment Capital".
i) Other funds and funds (Code 430)
As a composite indicator reflecting the total number of career costs, the project is granted to spend on career operations, projects (after excluding career expenditures, projects); the funds that have formed TSCE at the time of reporting. Code 430 = Code 431 + Code 432.
+ Source of funds (Code 431)
This indicator reflects the cost of career funding, the project being granted but not yet used, or the number of career spending, the project is greater than the source of career funding, the project. The number of figures to write to this index is the difference between the balance of the account 461 "A Career Cost" with the balance balance of 161 "Career Chi". In case the excess of TK 161 is larger than the number of TK 461, this only is recorded in negative numbers in the form of parentheses in parentheses.
+ The funds have formed TSCE (Code 432)
This indicator reflects the total amount of funding that formed the existing TSCE at the time of the report. The data to write to this index is the balance of the account 466 "The funds have formed the TSCE".
n) Total source of capital (Code 440)
Reflecting the total amount of capital that formed the property of the business at the time of the report. Code 440 = Code 300 + Code 400.
| Target " Total Asset Code 270. " |
= |
"Total Capital of Capital" Code 440. " |
2. Set up and set the business balance sheet of the business that does not meet continuous operation (Form B 01 /CDHE-DNKLT)
2.1. The presentation of the objectives of the Balance Sheet when the business does not meet the continuous operation assumption is made similar to the Enterprise's Balance Sheet while operating except for some of the following adjustments:
(a) No short-term and long-term discrimination: The quota is not based on the remaining deadline since the date of the report is over 12 months or no more than 12 months or more than a regular business cycle or in a regular business cycle;
(b) Do not present prevarable instructions due to the entire asset, the debt payable has been reevaluated according to the net worth of the entity, the return value or the reasonable value;
2.2. Some of the only other established methods with the Enterprise's balance sheet are operating continuously as follows:
a) Only "Business Security" (Code 121)
This index reflects the record value of the business stock after reassessment. The business does not have to submit to the "The Business Securities Discount Bill" due to the number of discounted bills being logged directly into the value of the business stock ' s record.
b) The index involved investments in the subsidiary company, the joint venture company, the link, which invested capital in another unit reflected in the value of the writeup after reevaluating the above investments. The business does not have to address the "long-term financial investment fund" due to the number of contingenal numbers that are logged directly to the record value of investments.
c) The instructions in relation to the receivable receivings by the value of the writeup after reassessment of the receivable receivings. The business did not have to present the "Project must be difficult to collect" due to the number of backup being recorded directly to the record value of the receivable.
d) Only "inventory" Code 140:
This index reflects the record value of the inventory after it has been reevaluated. This indicator includes both production costs, unfinished business and equipment, supplies, substitution parts are classified as long-term on the business ' s Balance Sheet operating continuously. Business does not have to submit a "Reserve Inventory Discount Bill" due to the number of discount reserves that is logged directly to the inventory value of the inventory.
e) The instructions concerning the tangible TSCE, the invisible TSCE, the financial lease, the investment real estate reflects on the value of the record after reevaluating the above assets. Business does not have to present the "Principle" index due to the value of the book value, not presenting the "Rampart Trail" index due to the depreciation number that has been recorded directly to the asset's book value.
2.3. Other indicators are presented by gross content and metrics of the respective indicators in the long-term and short-term portion of the business being in continuous operation.
What? 113. Direction and Presentation of Business Activity Report (B02-DN)
1. Content and texture report:
a) Report the results of business activities that reflect the situation and outcomes of the business of the business, including results from the main business operation and results from other business activities and activities of the business.
When a successful report of the combined business operation between the business and the lower-level unit does not have the legal status of the accounting, the business must eliminate all revenues, income, cost of birth from internal transactions.
b) The business activity results report consists of five columns:
-Column number one:
-Column 2: The numeration of the respective indicators;
-Column 3: The number of effects corresponding to the indicators of this report is expressed only on the Financial Reporting Statement;
-Column 4: The total number of births in the year report;
-Column 5: The metrics of the previous year (for comparison).
2. Report Base
-The base reported the results of the previous year's business.
-The base on aggregate accounting and detailed ledbooks in the term for accounts from type 5 to type 9.
3. Content and method of setting up the headlines in Business Activity Results Report
3.1. Sales and service providers (Code 01):
-This indicator reflects the total sales of goods, products, investment real estate, and other sales and services in the year of the business's report. The number of figures to write to this index is the exponuation of the PAD 511 "Sales and Service Supply Sales" account in the report.
When the first level unit reported in aggregation with non-legal subordinated units, sales revenue and delivery of services from internal transactions must be excluded.
-This index does not include indirect taxes, such as the GTGT tax (including the GTGT tax filing directly), the special consumption tax, export tax, environmental protection tax and other taxes, other indirect fees.
3.2. Revenue deductions (Code 02):
This directive reflects the aggregation of receivable receivings to total revenue for the year, including: Commercial discounts, sales discounts, sales are returned in the report. The number of figures to write to this index is the exponuation of TK 511 "Sales Sales and Service Supply" in response to TK 521 "Revenue Deductions" in the report.
This index does not include the indirect taxes, the fees that the business does not have to submit to NSNN (which is accounting to record revenue on TK 511 accounting) due to these accounts of the nature as state revenues, not in the revenue and revenue structure. is not considered a sales deduction.
3.3. Net sales and service provision (Code 10):
This index reflects the number of sales of goods, products, investments, services and other revenues that have subtracted the deductions (trade discounts, sales discounts, repaid goods) in the report, as a result of operating results. Business business. Code 10 = Code 01-Code 02.
3.4. Cost of goods sold (Code 11):
This index reflects the total capital price of the goods, the investment, the price of the finished product of the finished product, the direct cost of the completed service volume that has provided, the other cost is charged at the price of capital or writable of the cost of goods sold in the report. The number of figures to write to this designation is the exponuation of the account of the account of the account of 632 "Cost of goods sold" in the report to the debt-to-debt response of the 911 Account "Defining Business Outcomes".
When the unit of the upper level report aggregated with subordinate units without legal status, the cost of goods sold from internal transactions must be excluded.
3.5. Gross profit in sales and provision of service (Code 20):
This index reflects the difference between net sales and sales of goods, products, investments, and services at the cost of goods sold during the report. Code 20 = Code 10-Code 11.
3.6. Financial Activity Revenue (Code 21):
This directive reflects the net financial activity revenue that was born in the business ' s reporting period. The number of figures to write to this designation is the number of accrues that arise by the Account of the Account of 515 "Financial Operations Revenue" in response to the party with TK 911 "Define the business results" in the report.
When the first unit on the report aggregated with subordinate units without legal status, financial operating revenues from internal transactions must be excluded.
3.7. Financial cost (Code 22):
This index reflects the total financial cost, which includes the interest of paying, the cost of royalties, the cost of joint operations, etc. arise in the business ' s report. The number of figures to write to this designation is the exponuation of TK 635 "Financial Cost" to the side of TK 911 Debt "Define Business results" in the report.
When the upper level unit reports in aggregation with non-legal subordinated units, the financial expenses that arise from internal transactions must be excluded.
3.8. Interest expense (Code 23):
This indicator reflects the cost of the interest to be paid into account of the financial cost in the report. The record for this index is based on the account of the 635 Account Details.
3.9. Sales cost (Code 25):
This index reflects the total cost of sales of goods, the finished product, the service that has provided a birth in the report. The number of figures to write to this index is the total number of the available births of Account 641 "Cost of Sales", which deal with the debt side of the 911 Account "Identilocate the business results" in the report.
3.10. Enterprise Management (Code 26):
This directive reflects the total cost of enterprise management that arise during the report. The number of figures to write to this designation is the total number of the internal births of Account 642 "Enterprise management costs", which deal with the debt side of the 911 Account "Identitiate the business results" in the report.
3.11. Net profit from business activity (Code 30):
This directive reflects the business activity results of the business in the report. This index is calculated on a gross profit basis of sales and supply of public services (+) Financial Operations Revenue minus (-) Financial costs, sales costs, and enterprise management costs arise during the report. Code 30 = Code 20 + (Code 21-Code 22)-Code 25-Code 26.
3.12. Other income (Code 31):
This index reflects other revenues, which arise during the report. The number of documents to write to this designation is based on the total number of debt at the Accounts of the 711 "Other Income" to the side of the 911 Account "Identilocate the Business results" in the report.
In terms of the liquoration, the TSCE, the BSCT, the metric for this index is the difference between the amount of the liquoration, the TSCE, the BSCT, the higher value of TSCE, the BSCT, and the cost of liquoration.
When the unit of the upper level report aggregated with subordinate units without legal status, other income that arise from internal transactions must be excluded.
3.13. Other cost (Code 32):
This index reflects the total amount of other expenses that arise during the report. The number of figures to write to this designation is based on the total number of internal births of Account 811 "Other expenses" which deal with the debt side of the 911 Account "Define the business results" in the report.
In terms of the liquoration, the TSCE, the BSCT, the metric for this indicator is the difference between the amount of the liquation from the liquoration, the TSCE, the smaller BSCT, the remaining value of the TSCE, the BSCT, and the liquoration cost.
When the unit of the superior report aggregated with subordinate units without legal status, other expenses that arise from internal transactions must be excluded.
3.14. (Code 40):
This index reflects the difference between the other income (after the GGTGT tax has to be filed in a direct method) at another cost that arise during the report. Code 40 = Code 31-Code 32.
3.15. Total pre-tax accounting (Code 50):
This directive reflects the total number of accounting returns made in the business year of the business before excluding the cost of corporate income tax from business activity, other activity that arise during the report. Code 50 = Code 30 + Code 40.
3.16. Current business income tax expense (Code 51):
This directive reflects the current corporate income tax expense in the year of the report. The data to write to this designation is based on the total number of births with Account 8211 "The current corporate income tax expense" in response to TK 911 debt "Define business results" on the detailed accounting of TK 8211, or base on the number of births. With TK 8211, the LK 8211, in response to TK 911, (in this case, the number of readings is written in the number of sounds in the form of parentheses in parentheses).
3.17. Deferred business income tax expense (Code 52):
This indicator reflects the cost of deferred business income tax or deferred income tax return during the year of reporting. The data to write to this index is based on the total number of births with Account 8212 "Deferred Enterprise Income Tax Expense" against TK 911 debt "Define business results" on TK 8212 detailed accounting, or based on the number of births. With TK 8212, in response to TK 911 during the report, (this case is written to this index by negative number in the form of parentheses in parentheses).
3.18. Profit after corporate income tax (Code 60):
This indicator reflects the total amount of net profit (or loss) after the tax from the enterprise ' s operations (after excluding the cost of corporate income tax) that was born in the year of reporting. Code 60 = Code 50-(Code 51 + Code 52).
3.19. The underlying interest on the stock (Code 70):
This index reflects the underlying interest rate on the stock, which has not taken into account the future released tools that are likely to dilute the stock value. This directive is presented on the Financial Reporting by the holding company as independent business. For the parent company that is the holding company, the index is only presented on the Merged Financial Report, not to present on the parent company ' s own financial report.
In the case of the Commendation Fund, the welfare is extracted from the post-tax profit, the underlying interest on the stock is determined in the following formula:
| The basic interest on the stock |
= |
Profit or loss for shareholders owns shares of common stock. |
- |
Reward quote, welfare |
| The average number of shares of common stock is circulating in the period. |
||||
The identification of a profit or an allocation for shareholders owns the common stock and the number of shares of shares of shares of the common stock is circulating in the period made in accordance with the Digital Notice. 21 /2006/TT-BTC The Ministry of Finance and revised documents on March 20, 2006.
3.20. Interest rate decreased on stock (Code 71)
3.20.1. This index reflects the decline interest rate on the stock, which is calculated that the impact of future tools can be converted into stock and diluting the stock value.
This directive is presented on the Financial Reporting by the holding company as independent business. For the parent company that is the holding company, the index is only presented on the Merged Financial Report, not to present on the parent company ' s own financial report.
3.20.2. The decline in stock is determined as follows:
| Interest rate dropped on stock |
= |
Profit or loss for shareholders owns shares of common stock. |
- |
Reward quote, welfare |
| The average number of shares of common stock is circulating in the |
+ |
The number of popular shares is expected to be released further |
3.20.3. Determining the profit (or hole) allocated to the shareholder owns the common stock to charge the decline on the stock.
| Profit or loss for common stock |
= |
Profit or loss after TNDN tax |
- |
Reduced adjustments |
+ |
Increased Adjustments |
Where the company presents a basic interest rate on the stock on the merged financial report, the profit or the loss after the corporate income tax in the period is profit or loss after the corporate income tax is calculated on the basis of the merger information. Where the company is presented on its own Financial Reporting, a profit or loss after a corporate income tax in the period is a profit or loss after the company's own tax.
a. The adjusted rebate or loss-in-loss of corporate income tax for profit or loss allocation for common stock when determining the decline interest rate on the stock.
A1. Dividend of preferable stock: The dividend of preferable stock includes: The dividend of the unrued preferable stock is notified in the report and dividends of the accrued shares arise in the report. The dividend of the preferable stock is calculated as follows:
| The dividend of the preferred stock |
= |
The dividend rate of the preferred stock |
x |
Preferred stock price |
-The greater difference between the reasonable value of the payment for the holders with the value of the value of the preferable stock when the holding company repurchases the owner's preferable stock.
-The greater deviation between the reasonable value of the common stock or other payments made under the beneficial conversion condition at the time of payment with the reasonable value of the common stock issued under the terms of the conversion condition. Original.
-The dividends or other amounts associated with the potential common stock have a deterioration effect;
-The gains recorded in the period related to the potential common stock have a deterioration effect; and more.
-Other factors that reduce the post-tax profit if the potential popular stock exchange has a deterioration effect into common stock. For example, the expenses to convert convertiable bonds into common stock reduces profits after the income tax. enter the business during the period.
b. Identilocate either a profit increase or loss after a corporate income tax:
-The greater difference between the reasonable value of the payment for the holders with the value of the value of the preferable stock when the holding company repurchases the owner's preferable stock.
-The factors that increase the post-tax profit if the potential common stock exchange has a deterioration effect into common stock. For example, when the bond converts turn into a common stock, the business will be reduced in cost of interest. interested in convertiable bonds and the increase in profit after tax income tax in the period.
3.20.4. Number of shares to calculate the decline on the stock
The number of shares to charge the decline on the stock is determined to be the number of per capita stock of circulation in the period (+) with the average number of shares of shares of the common stock that will be released further in the case of all shares. The potential spectrum has a deterioration effect that has been converted into common stock.
a. The identification of the number of equal number of shares of the common stock is circulating in the period made under the guidance of the Digital Notice. 21 /2006/TT-BTC April 20, 2006 of the Ministry of Finance and the revised, complementary, alternative documents.
b. Identilocate the number of average shares of common stock will be released further in the term.
The common stock will be released in addition to the term considered to be the potential common stock that has an effect of lowering interest rates on the stock; including:
-The option to buy the rights and the instruments equivalent;
-Financial instruments can be converted.
-Shares issued a conditional release;
-The contract is paid by common stock or by money;
-The options have been purchased;
-The right to be sold.
The identification of the number of common stock will be released in addition to the period taken by the regulation of the "Interest on the Stock" accounting Standards.
What? 114. Direction and presentation of currency transfer report (B03-DN)
1. The principle of setting and presenting the currency transfer report
1.1. The establishment and presentation of the annual currency transfer report and the accounting period between the annuation must comply with the provisions of the Accounting Standards "Monetary Report" and the "Financial Reporting of the Year" accounting standards. The method of setting up currency transfer reporting is guided to the most common transactions, the basis of the nature of the nature of the nature of the transaction to present the cash flows in accordance with the fact that there is no specific guide in this message. The commanders without the data were not presented, the business was reevaluated the order but did not change the number of instructions.
1.2. Short-term investments that are considered to be the equivalent of a presentation on the currency circulation report only include short-term investments that have a return period of or no more than 3 months that are able to convert easily into a definite amount of money. there is no risk in the conversion to money since the date of that investment purchase at the time of the report. For example bank votes, treasury votes, deposit certificates ... have a period of return or term of no more than 3 months from the date of purchase.
1.3. The business must present the cash flows on the Monetary Circulation Report in three categories of operations: Business Activity, Investment Operations, and Financial Operations under the regulation of the "Monetary Currency Circulation Report" standard:
-The flow of money from business activity is the cash flow from activities that generate the primary revenue of the business and other activities that are not investment or financial activities;
-The flow of money from investment activity is cash flow from shopping, construction, liquoration, long-term assets, and other investments that are not classified as money equipends;
-The flow of money from financial activity is the cash flow from activities that make changes in the size and texture of the equity and equity of the business.
1.4. The business is presented with cash flow from business operations, investment activities, and financial activities in a manner consistent with the business characteristics of the business.
1.5. The cash flows arise from business activities, investment activities, and the following financial activities reported on a net basis:
-Collect money and pay for the customer as the rent rent, spend and return to the property owner;
-To collect and spend money on fast-rotation, short term expiration dates such as: Buy, sell foreign currency; Buy, sell investments; loans or other short-term loans have a payment deadline of less than 3 months.
1.6. Cash flows from foreign currency transactions must be attributed to the official currency used in accounting records and financial reporting by the exchange rate at the time of the transaction.
1.7. Non-direct investment and financial transactions use money or money equipuses that are not presented in the Monetary Exchange Report, For example:
-The purchase of the property by receiving direct-related debt or through a financial leasing business;
-The purchase of a business through stock release;
-The transfer of debt to equity.
1.8. The money and money equipends of the first and the end, the effect of changing exchange rate exchange rates and the existing foreign currency equippoints must be presented to separate indicators on the Monetary Circulation Report to Change the Money. The number of metrics with the corresponding items on the Balance Sheet.
1.9. The business must present the value and the rationing of the funds and the money equivalent has the majority of the major amount due to the business held by the business but is not used due to the restrictions of law or other constraints that the business must carry out.
1.10. The case of a borrower business to pay straight payment to the contractor, who offers goods, services (the money transferred directly from the lender to the contractor, who offers without passing through the business ' s account), the business still presents. on the report on the currency circulation report, namely:
-The amount of loans presented is the cash flow of financial activity;
-The amount paid to the supplier of goods, services, or paid to the contractor is presented as cash flow from business activity or investment activity depending on each transaction.
1.11. The business case develops a clearing with the same object, the presentation of the currency circulation report is done in principle:
-If the clearing is associated with the transactions classified in the same cash flow is presented on a net basis (for example in an analog exchange transaction ...);
-If the clearing associated with transactions is classified in different cash flows then the business is not presented on a net basis that must present itself separately from the value of each transaction (e.g., the sales money must be obtained). A loan.
12. For cash flow from trading, resale of government bonds and stock REPO transactions: The sale of the presentation is a cash flow from financial activity; The buyer is presented as a cash flow from the investment activity.
2. The basis of the currency circulation report
The establishment of the currency circulation report is based on:
-The balance sheet.
-Business operational results report;
-Theory of Financial Reporting;
-A pre-currency transfer report.
-Other accounting documents, such as: The composite accounting book, detailed ledbooks of "Cash" accounts, "Bank deposits", "Money is moving"; the General Accounting Handbook and the detailed accounting books of other related accounts, spreadsheets, and allocation of TSCE depreciation. and other detailed accounting documents ...
3. Open request and bookkeeping accounting for the Currency Transfers Report
-The accounting book details the accounts receivable, payable, inventory must be monitored in detail for each transaction to be able to present the return flow or payment under three types of activity: Business Activity, Investment Operations and Financial Operations. Yeah, For example, the payment of debt to the contractor in relation to the XDCB operation is classified as a cash flow from the investment activity, the payment of the seller owes the sale of goods to the production, the business is classified as cash flow from business activity.
-For detailed accounting books the account reflects the money that must be detailed to track the proceeds and the genus in relation to three types of activity: Business activity, investment activity, and financial activity as a composite base when the report is filed. Move the currency. For example, for bank payments on the root and interest, the accounting must reflect the amount of interest paid as cash flow from business activity or investment, and the amount of money that pays the loan is cash flow from financial activity.
-At the end of the accounting age, when the Report of the Monetary Circulation Report, the business must define short-term investments that have a period of return or maturity of no more than 3 months from the date of the satisfaction purchase defined as the money equivalent. The regulation of the "Monetary Report Statement" Standards to exclude from the cash flow from the investment activity. The value of the money equippoints is plus (+) to the "Money and End Money Equivalent" index on the Monetary Circulation Report.
4. The method of planning a currency transfer report
4.1. Set up cash flow indicators from business operations:
Cash flow from business activity reflects the flow of cash flow and cash flow associated with manufacturing operations, business during the period, including cash flow related to stock holding for business purposes.
Cash flow from business activity is established in one of two methods: Direct method or indirect method.
4.1.1. The report of cash flow indicators from business activity under direct method (See Form B 03-DN)
a.
According to the direct method, the cash flows and the cash flow from the business activity are determined and presented in the Money transfer Report by analyzing and aggreging directly on the proceeds and limb from each of the collected content, the word. The sum of the business and the details of the business.
b. The method of setting specific indicators
-Cash proceeds from sales, provision of services and other revenues (Code 01).
This directive is based on the total amount of proceeds (total payment) during the sale of goods, products, services, royalties, fees, commissions, and other revenues (such as sales of business securities), including funds that have been collected since the end of the year. Debts must be associated with sales transactions, provision of services and other revenues that arise from previous games, but this time gains the money and the previous amount of goods purchased by the buyer, the service.
This directive does not include payments from liquoration, TSCE, BĐT, repayment of loans, funds invested in other units, dividends and profits divided and other revenues classified as cash flow from investment activity; The proceeds are due to go on loan, receiving the equity of the owner being classified as cash flow from financial activity.
The metrics to write to this index are taken from accounting books of the TK 111, 112 (portion of the money), accounting for the accounts receivable (details of the proceeds from the sales, provide the transfer fee immediately the debt payable), after the reference to the TK accounting books. 511, 131 (details of sales revenue, provision of money collection, amount of return of receivable receivable receivable or pre-pre-payment in the period) or TK 515, 121 (details of the proceeds from the sale of business securities).
-The money pays for the supplier of goods, services (Code 02)
This index is based on the total amount paid in the period due to the purchase of goods, services, payment of catering expenses for manufacturing, business, including the amount of money buying business securities and the amount of money paid the payout payout or application. before the seller, providing services related to manufacturing operations, business.
This directive does not include the funds to shop, to build TSCE, BĐT, XDCB (including the NVL purchase to use for XDCB), the cost of lending, which has invested in other units, and the other sums of money are classified as cash flow from investment activity; The expenses paid off the borrower, returning funds to the owner, dividends, and profits that paid the owner to be classified as cash flow from the financial operation.
The metrics to write to this index are taken from accounting books of TK 111, 112 (portion of the money), accounting for the accounts receivable and borrower (details of the borrower received or receivitor receivable payment of debts paid), after the reference to the next book. The 331, the TK reflects inventory. This indicator is recorded in negative numbers in parentheses in parentheses (...).
-Money paid to the worker (Code 3)
This directive is based on the total amount paid to the worker in the report of wages, wages, subcurrency, bonuses etc. as the business has paid or proviate.
The number of records to write to this index was taken from the accounting books of the TK 111, 112 (details of the payment for the worker), after the reference to the TK 334 (the number of details paid in the amount paid) in the report. This indicator is recorded in negative numbers in parentheses in parentheses (...).
-The loan is paid.
This index was based on the total amount of interest paid in the report, including the interest of being born in the period and paid at this time, the paid interest of previous expectations paid in this period, the pre-paid loan interest in this period.
This index does not include the amount of interest paid in the period that is capitalized to the value of the unfinished assets that are classified as cash flow from investment activity. Case the amount of interest paid in the newly capitalized period, which was calculated at the cost of financing, the accounting of the rate of interest rate capitalization applies to the report by the provisions of the Accounting Standards "Borrower Cost" to determine the amount of interest paid by the cash flow. from business activity and operating cash flow.
The number of figures to write to this index is taken from the accounting book of TK 111, 112, 113 (details of the cost of interest payments); the accounting book of accounts receivable (details paid interest from the proceeds receivable) in the report, after the reference to the next book. The TK 335, 635, 242 and other related accounts. This indicator is recorded in negative numbers in parentheses in parentheses (...).
-The TNDN tax has submitted (Code 05)
This index was based on the total amount of the TNDN tax paid to the State in the report, including the amount of TNDN tax submitted by this period, the number of TNDN taxes owed to the previous term submitted in this period and the TNDN tax number filed before (if any).
The metric for this index was taken from the accounting books of the TK 111, 112, 113 (TNDN tax expense), after the projection with the TK 3334 accounting book. This indicator is recorded in negative numbers in parentheses in parentheses (...).
-The other proceeds from business activity (Code 06)
This directive is based on the total amount that has been obtained from other revenues from business activity, in addition to the proceeds reflected in Code 01, as: proceeds from the other income (the proceeds are compensated, fines, bonuses and other proceeds). other ...); Money has been obtained due to a tax refund; proceeds are due to fund adoption, bet; Money recovering the payout, signing funds; proceeds from career funding, project (if available); Money is rewarded by organizations, individuals outside of reward, support; Money received increase the funds due to the level on the level or subordination in the filing ...
The number of records to write to this index is taken from the accounting book of TK 111, 112 after the reference to the accounting books of TK 711, 133, 141, 244 and the accounting book of other accounts involved in the report.
-Other money for business operations (Code 07)
This directive is based on the total amount spent on other loans, in addition to the expenses associated with manufacturing operations, the business in the report is reflected in Code 02, 03, 04, 05, as: Money Compensation, Fines and other expenses. Other; Money filed taxes (excluding TNDN taxes); Money filing fees, fees, land rent; Money submit BHXH, BHYT, BHTN, KPCE; Money takes to the stake, the deposit; Money returns the stakes, deposit, money spent directly with the reserves. the room must be paid; direct money from the reward fund, welfare; the Foundation for Science and technology; Money directly from other funds belonging to the property equity; direct money from a career funding source, project funding, ...
The number of readings for this index was taken from the accounting book of TK 111, 112, 113 in the report, after the projection with the accounting books of TK 811, 161, 244, 333, 338, 344, 352, 353, 356, and other related accounts. This indicator is recorded in negative numbers in parentheses in parentheses (...).
-Save cash flow from business operations (Code 20)
The "Save the Money from Business Activity" reflects the difference between the total amount of proceeds to the total amount spent from the business activity in the report. The data to write to this index is calculated as a total of the number of instructions from Code 01 to Code 07. If this indicator is negative, it is written in parentheses (...).
Code 20 = Code 01 + Code 02 + Code 03 + Code 04 + Code 05 + Code 06 + Code 07
4.1.2. The report of cash flow instructions from business activity under indirect method (See B03-DN Form)
a.
According to the indirect method, the cash flows into and the cash flows from the business activity are calculated and determined first by adjusting the TNDN tax returns of business activity from the influence of non-money items, the companies said. change in the period of inventory, receivship, payable from business activity and the terms that affect their money as cash flow from investment activity, including:
-No money costs, such as: TSCE, spare ...
-Interest, loss of money, as interest, loss of exchange rate, capital gains by non-monetary assets;
-Interest, loss is classified as cash flow from investment activity, such as: Interest, liquidity, liquidity, TSCE concession and investment estate, loan interest, deposit interest, dividends and profits divided ...;
-Interest expense noted in the Business Activity results report in the period.
-The flow of money from the adjusted business activity continues with the change in capital, the long-term payout costs, and the revenues, the other from business activity, such as:
+ The changes in the report period of the inventory item, the receivable receivship, the payout from business activity;
+ The changes of the prepaid cost;
+ Loan interest paid;
+ The TNDN Tax filed;
+ Other proceeds from business activity;
+ Other money from business activity.
b. The method of setting specific indicators
-Tax returns (Code 01)
This directive is taken from the General Tax Accounting Tax (Code 50) on the Business Activity results report in the report. If this number is negative (case case), then write in parentheses (...).
-TSCE and BIT.
+ The case of the business of exploiting the individual depreciation number is also in inventory and the depreciation number was calculated to report the results of the business activity in the period: The Depreciation Of TSCE and BSCT " only included the depreciation number that was included in the results report. business activities during the period; the "Rise, reduction of inventory reduction" does not include the depreciation number located in the value of the end inventory (which has not been identified as consumption during the period);
+ The business case cannot separate itself from the amount of depreciation left in inventory and the number of depreciation has been calculated to report the results of the business activity in the period taken in accordance with the principle: Consumption Of TSCE and BSCT " includes the number of stages. Hao has been charged with reporting results of business activity in a period plus the depreciation associated with unconsumed inventory; the "Rise, reduction of inventory" including the number of TSCE depreciation lies in the value of the last (undefined) inventory value. consumption during the period).
In any case, the business must be excluded from the Depreciated Currency circulation report located in the unfinished basic building value, the depreciation number that has already recorded funding, the welfare reward fund that formed TSCE, reduced the KH&CN Development Fund. I don't know, it's a TSCE. This index figures are plus (+) on the "Tax pre-tax return" index.
-Room number 3.
This directive reflects the impact of the citation, the completion and use of spare parts to the cash flows in the report. This directive is based on the difference between the number of the first balance and the final balance of asset losses (the business stock rebate, the financial investment loss reserve, the inventory price loss, the debt reserve must record). difficulty) and the backup must be paid on the balance sheet.
This indicator amount is added (+) to the "Tax before Tax Profit" index if the final balance of the redundum is greater than the total amount or is subtracted from the "Tax before Tax Profit" index if the total end of the redundum is expected. is less than the sum of the first balance and is recorded in negative numbers in the form of the recording in parentheses (...).
-Interest/loss ratio exchange rate due to reassessment of foreign currency currency (Code 04)
This indicator reflects interest (or losses) the exchange rate difference due to reassessment of currency-based currency items that have been reflected in pre-tax returns in the report. This directive is based on the number of births that have and gave birth to TK 4131 for TK 515 accounting (details of interest due to reassessment of foreign currency notes) or TK 635 (hole details due to reassessment of the original currency items). I'm sorry, foreign
This indicator amount is subtracted (-) to the "Tax before Tax Returns" index, if the exchange rate arbitrates, or added (+) to the "Tax pre-profit" index, if there is an exchange rate difference.
-Interest/loss from the investment operation (Code 05)
This index is based on total interest, the loss of birth in the term has been reflected in pre-tax returns but is classified as a cash flow from investment activity, including:
+ Interest, loss of liquoration, TSCE concession, BĐT;
+ Interest, loss from reassessment of non-currency assets bearing capital gains, investing in other units.
+ Interest, loss from the sale, recovery of financial investments (not including interest, business securities sales loss), such as: The investments in the subsidiary, joint venture, link; investments that hold up to date of maturity;
+ The losses or the loss of the losses of the investment holds to the expiration date;
+ Loan interest, deposit interest, dividends and profits are divided.
This designation was based on the accounting books of the TK 5117, 515, 711, 632, 635, 811, and other accounts related (the cost of interest, the hole was determined to be the cash flow from the investment activity) in the report.
This indicator amount is subtracted (-) to the "Tax before Tax Returns" index if the investment activity has net interest and is written in negative numbers in the form of writing in parentheses (...); or plus (+) to the "Tax pre-profit" index, if the investment activity is available. Pure hole.
-Interest expense (Code 06)
This quota reflects the cost of the interest that noted the Business Activity results report in the report, including the cost of the bond issued of the bond of the ordinary bond and the conversion bond; the number of cost of the annual interest rate according to actual interest rates were recorded. increase the debt component of the conversion bond. This directive was based on the TK 635 accounting book (details of the cost of the report) after the reference to the "Cost of Interest" index in the Business Activity results report.
This indicator is added to the "Tax before Tax Returns".
-Other adjustments (Code 07)
This index reflects the number of citations or the completion of the Price Peace Fund or the Science and Science Development Fund in the period. This directive is based on the accounting of TK 356, 357.
This indicator is added to the "Tax before Tax Profit" only if in the term of the addition of the Funds or be excluded from the "Tax before Tax Returns" of the funds.
-Business returns ahead of dynamic capital changes (Code 08)
This directive reflects the cash flow generated from business activity in the report after having ruled out the influence of income and cost-free items. This directive is based on pre-tax returns of TNDN (+) adjustments. Code 08 = Code 01 + Code 02 + Code 03 + Code 04 + Code 05 + Code 06 + Code 07. If this indicator is negative, it is written in parentheses (...).
-Increase, decrease receivable (Code 09)
This directive is based on the sum of the difference between the final balance and the first balance of accounts receivable (details related to manufacturing, business), such as: TK 131, 136, 138, 133, 141, 244, 331 (the number of prepaid for the person). sale) in the report.
This index does not include the receivship associated with investment activity, such as: The previous amount to the XDCB contractor; the return to the loan (both the root and interest); receivable deposit, dividends and profits divided; receivable of liquoration, TSCE concession, RSCT, financial investments; TSCE value, mortgage ...
This indicator numbers are plus (+) in the direction of "Business returns ahead of the changing capital changes" if the sum of the final balance is less than the sum of the first balance. This indicator metric is subtracted (-) to the "Profit Returns" index of "Business returns before the changes of capital" if the sum of the final balance is greater than the sum of the first and is recorded in negative numbers in the form of parentheses in parentheses (...).
-Increase, reduce inventory (Code 10)
This directive is based on the sum of the differences between the final balance and the first balance of inventory accounts (excluding the balance of the account "The Cost of Inventory Discount" on the basis of the exclusion: Value inventory value for investment activity). The XDCB or XDCB inventory is used for TSCE, BĐT; the cost of production is calculated at the TSCE principle formed from XDCB. The case in the inventory term but has not yet identified the purpose of use (for business activity or XDCB investment), the inventory value is calculated in this designation.
The case of business exploitation of the depreciation of TSCE is also included in inventory and the number of depreciation has been calculated to report the results of the business activity in the term (the "TSCE"-code No. 2 only included the TSCE amortization number was counted in the report. The result of business activity in the period) does not include the number of TSCE depreciation lies in the value of the last inventory (which has not been identified as consumption during the period);
The business case cannot separate the number of TSCE depreciation which is located in inventory and the number of depreciation has been included in the report of the results of business activity in the term (the "TSCE depreciation" indicator includes the number of TSCE amortization associated with the TSCE). Inventory has not yet consumed, including the number of TSCE depreciation which is in the value of the last inventory (which has not been defined as consumption during the period).
This indicator numbers are plus (+) in the direction of "Business returns ahead of the changing capital changes" if the sum of the final balance is less than the sum of the first balance. This indicator metric is subtracted (-) to the "Business Profit" of the changes in capital changes, if the sum of the final balance is greater than the sum of the total number and is recorded in negative numbers in the form of parentheses in parentheses (...).
-Increase, reduce payback (Code 11)
This directive is based on the sum of the differences between the final balance with the first balance of the debt accounts payable (details related to manufacturing operations, business), such as: TK 331, 333, 334, 336, 337, 338, 344, 344, 131 (the buyer details). Pay first.
This title does not include the TNDN tax number that must submit (born with TK 3334), the loan interest must pay (the birth has TK 335, the expense details payable).
This index does not include the payout related to investment activity, such as: The amount of pre-paid buyers associated with liquing, TSCE concession, BĐT; Articles related to procurement activities, TSCE construction, BĐT; The payout must be paid. to buy capital tools and debt tools, and the payout relates to financial activities, such as: Pay off the borrower, bond root, financial rent debt; dividends, returns must pay.
This indicator numbers are plus (+) in the "Business Profit to Fluid Returns" to the "Change Capital changes" if the sum of the final balance is greater than the total amount of the total. This indicator metric is subtracted (-) to the "Profit Returns" index of "Business returns before the changes in which capital changes" if the sum of the final balance is less than the sum of the first and is recorded in negative numbers in the form of parentheses in parentheses (...).
-Increase, decrease return expense (Code 12)
This directive is based on the total difference between the final balance and the first balance of TK 242 "Pre-paid expenses" in the report on the basis that excluded the previous pay costs associated with cash flow from investment activity, such as: Land rent is eligible. The record is that the invisible TSCE and the return to interest are capitalized.
This indicator numbers are plus (+) in the "Business Profit to Fluid Returns" to the "Change Capital changes" if the final balance is less than the first balance. This indicator metric is subtracted (-) in terms of the "Business Profit to Fluid Returns to the Change Capital changes" if the final balance is greater than the first balance and is recorded in negative numbers in the form of parentheses in parentheses (...).
-Increase, decrease in business securities (Code 13)
This directive was based on the total difference between the end balance and the first balance of TK 121 "Business securities" in the report.
This indicator numbers are plus (+) in the "Business Profit to Fluid Returns" to the "Change Capital changes" if the final balance is less than the first balance. This indicator metric is subtracted (-) in terms of the "Business Profit to Fluid Returns to the Change Capital changes" if the final balance is greater than the first balance and is recorded in negative numbers in the form of parentheses in parentheses (...).
-The loan is paid (Code 14)
This index was based on the total amount of interest paid in the report, including the interest of being born in the period and paid at this time, the paid interest of previous expectations paid in this period, the pre-paid loan interest in this period.
This index does not include the amount of interest paid in the period that is capitalized to the value of the unfinished assets that are classified as cash flow from investment activity. Case the amount of interest paid in the newly capitalized period, which was calculated at the cost of financing, the accounting of the rate of interest rate capitalization applies to the report by the provisions of the Accounting Standards "Borrower Cost" to determine the amount of interest paid by the cash flow. from business activity and operating cash flow.
The number of figures to write to this index is taken from the accounting book of TK 111, 112, 113 (details of the cost of interest payments); the accounting book of accounts receivable (details paid interest from the proceeds receivable) in the report, after the reference to the next book. The TK 335, 635, 242 and other related accounts.
This indicator metric is subtracted (-) to the "Profit Margin to the Change of Business Changes" and is written in negative numbers in the form of parentheses in parentheses (...).
-The TNDN tax has filed. Code 15.
This index was based on the total amount of the TNDN tax paid to the State in the report, including the amount of TNDN tax submitted by this period, the number of TNDN taxes owed to the previous term submitted in this period and the TNDN tax number filed before (if any).
The metric for this index was taken from the accounting books of the TK 111, 112, 113 (TNDN tax expense), after the projection with the TK 3334 accounting book. This indicator metric is subtracted (-) to the "Profit Margin to the Change of Business Changes" and is written in negative numbers in the form of parentheses in parentheses (...).
-The other proceeds from business activity (Code 16).
This index reflects other revenues that arise from business activity beyond the stated funds in the Code 1 to 14, as: proceeds from career funding, project (if available); Money is rewarded by organizations, individuals outside of the prize, support for increased logging. The funds of the business; the money received to increase the funds due to the grant or subordination; the deposit rate of the Fund (if not be noted to the financial operating revenue); the proceeds from the stock market share. She was a part of the report.
This directive was based on the accounting book of TK 111, 112, 113 after the argument with the accounting book of relevant accounts in the report. This index figures are added (+) to the "Business Profit to Fluid Returns".
-Other money for business operations (Code 17)
This directive reflects other expenses that arise from business activity beyond the stated funds in the Code 1 to 14, as: Money from the Commendation Fund, Welfare, Science and Science Development Fund; Money directly by the source of funding of the funds. A career, project; money directly from the stock revenue proceeds to the upper level, submitted to the owner; the cost of the shares of the shares, the money supporting the worker according to the policy ...
This directive was based on the accounting book of TK 111, 112, 113 after the argument with the accounting book of relevant accounts in the report. This indicator is subtracted (-) to the "Profit Margin to the Change Capital Changes".
-Save cash flow from business operations (Code 20)
The "Save the Money from Business Activity" reflects the difference between the total amount of proceeds to the total amount spent from the business activity in the report. This indicator is calculated as a total of the total number of indicators with code numbers from Code 08 to Code 16. If this indicator is negative, it is written in the form in parentheses (...).
Code 20 = Code 8 + Code 09 + Code 10 + Code 11 + Code 12 + Code 13 + Code 14 + Code 15 + Code 16 + Ma No. 17
4.2. Set up cash flow indicators from investment activity
a) Principate:
-The flow of money from the investment activity is set up and presented on the Report of the Monetary Circulation Separately separately and the cash flows, except for the case of the funds reported on a net basis mentioned in paragraph 18 of the Standards " Report. Currency transfer ".
-The flow of money from the investment activity is established in either directly or directly adjuvable method.
+ According to the direct method, the flow of money in, out of the term of investment activity is determined by analyzing and aggregable directly on the proceeds and limb from each of the collected content, the genus from the accounting records of the business.
+ According to the adjusted direct method, the cash flows in and out of the period are determined by the difference between the final balance and the first balance of the items on the relevant balance sheet on the relevant accounting balance then adjust to the impact of the items. No money.
+ This message guides the flow of money from the investment activity under the direct method. The merged school under the direct method of adjustment, the business that operates the method of planning the merged currency transfer report is regulated at the Digital Information. 202 /2014/TT-BTC December 22, 2014 of the Ministry of Finance guidelines for establishing and presenting the merged financial report and revised, complementary, alternative documents.
b) The method of setting specific instructions in a direct method (See B03-DN Form)
-Procurement money, construction of TSCE and other long-term assets (Code 21)
This is based on the sum of the money that has been made to shop, to build the tangible TSCE, the invisible TSCE, the money for the deployment phase that has been capitalized into the invisible TSCE, money spent on unfinished construction investment, real estate investment in the period. Report. The cost of the production of the test after clearing the amount of TSCE's production proceeds from the XDCB operating system is added to this directive (if the genus is greater than the record) or subtracted (if it is larger than the genus).
This indicator reflects the amount of money paid to buy materials, assets, used for the XDCB but to the end of the unexported period for XDCB investment activity; the pre-advance for the XDCB contractor but did not yet re-enlarge; the amount paid to pay off debt. The seller in the direct relation to the procurement, XDCB investment.
In case of purchasing materials, assets that use common for both manufacturing, business and XDCB investments but are not yet to determine the raw materials value, the assets will be used for XDCB investment activity or manufacturing operations, business numbers, and more. Money paid not to reflect on this index, which is reflected in the flow of money from business activity.
This indicator does not include the number of financial leasing debt, the value of other non-currency assets used to pay when shopping for TSCE, BSDT, XDCB or TSCE, BĐT, XDCB increase in the period but not paid in money.
The metric for this quota is taken from the accounting book of TK 111, 112, 113 (details of the amount of shopping costs, construction of TSCE and other long-term assets, including the amount of interest paid capitalized), accounting books receivable accounts (details of the transfer fee transfer). pay right away to the procurement operation, XDCB), the TK 3411 accounting book (details of the amount of loan received directly to the seller), the TK 331 accounting book (detailed advance or debt payment for the XDCB contractor, paid off the seller TSCE, BĐT), after the deal with the accounting book of TK 211, 213, 217, 241 in the report. This indicator is recorded in negative numbers in parentheses in parentheses (...).
-Payment, TSCE, and other long-term assets (Code 22)
This directive is based on the amount of money that has been obtained from the liquoration, the tangible TSCE franchise, the invisible TSCE and the real estate investment in the report, including the amount of money that recovered debts directly related to liquoring, the TSCE and the sale. Another long-term asset.
This quota does not include the amount obtained by non-monetary assets or the amount of money receivable but not obtained in the report from the payment of the TSCE, BĐT and other long-term assets; Do not include non-monetary expenses associated with the operation. The TSCE, the BSCT, and the rest of the TSCE, the BSCT, is due to venture capital, link, or losses.
The metric for this quota is the difference between the proceeds and the amount spent on liquing, TSCE, BĐT and other long-term assets. The proceeds were taken from the accounting books of the TK 111, 112, 113, after the projection with the accounting books of the TK 711, 5117, 131 (the cost of liquoration, the TSCE, the investment and other long-term assets) in the report. The amount of money was taken from the accounting books of the TK 111, 112, 113, after the projection with the accounting books of TK 632, 811 (Details of liquation, TSCE, investment) in the report. This indicator is recorded in negative numbers in parentheses in parentheses (...) if the actual amount is less than the actual amount.
-Loan money and purchase of other unit debt tools (Code 23).
This quota is based on the total amount sent to the bank with a period of three months, the money spent on the borrower, the buyer's money in the trade, the government bond, and the REPO, the purchase of the other unit's debt instruments. (bonds, votes, stock preferable stocks are the debt to pay ...) for the purpose of investment that holds up to the expiration date in the report.
This index does not include the money that buys the debt tools that are considered money equippoints and buys the debt tools held for business purposes (profit from price arbiter, sale); loans, purchases of debt tools paid by non-monetary assets. Bad or bad.
The number of records to write to this index is from the accounting book of TK 111, 112, 113, after the reference to the TK 128 accounting book, 171 in the report. This indicator is recorded in negative numbers in parentheses in parentheses (...).
-Loan refunds, resale of the other unit's debt tools (Code 24)
This quota is based on the total amount that has been obtained from the withdrawal of bank deposits of up to 3 months; the buyer ' s proceeds in the trade deal resale Government bonds and REPO stock; the proceeds back to the loan, the bond stem, the stock. The preferable preferable vote is the debt payable and the debt tools of the other unit in the report.
This index does not include proceeds from the sale of debt instruments deemed to be the amount equivalent and the sale of the debt tools classified as business securities; Do not include the proceeds by non-monetary assets or the transfer of debt instruments into a tool. capital of another unit.
The number of records to write to this index is from the accounting book of TK 111, 112, 113, after the reference to the TK 128 accounting book, 171 in the report.
-Money invested in the other unit (Code 25)
This directive is based on the total amount of money spent to invest in other units ' capital tools in the report (including prepaid payments to purchase capital tools from the previous term), including capital investment money in the form of popular stock purchase entitled voting rights, buying preferable stock is classified as equity, which contributes to the subsidiary company, the joint venture company, the link, ...
This index does not include money buying shares held for business purposes; Expensive Stock Buying is classified as debt payable, Investment to the other unit by non-currency assets; investment in the form of stock releases or bonds; Transfer of the stock market. You owe it to your capital, you owe it, or you owe it.
The number of records to write to this index is from the accounting book of TK 111, 112, 113, after the projection with the accounting book of TK 221, 222, 2281, 331 in the report and is recorded in negative numbers in the form of parentheses in parentheses (...).
-Cash invested in another unit (Code 26)
This directive is based on the total amount that has recovered due to resale or liquoration of the capital that has invested in another unit in the report (including the debt collection must collect capital tools from the previous period).
This index does not include proceeds due to the sale of shares held for business purposes; the value of the investment is recovered by non-monetary assets, by debt tools or other unit capital tools; or have not been paid in money.
The number of records to write to this index is from the accounting book of TK 111, 112, 113, after the reference to the accounting book of TK 221, 222, 2281, 131 in the report.
-Paying for loans, dividends and profits divided (Code 27)
It is based on the amount of proceeds of loan interest, deposit interest, bond interest, dividends and profits received from capital investment to other units in the report. This indicator does not include the interest, dividends received by stock or by non-currency assets.
The metric for this index is taken from the accounting book of TK 111, 112, after the projection with TK 515.
-Save cash from investment activity (Code 30)
The "Save the Money from Investment Activity" reflects the difference between the total amount of proceeds to the total amount spent from the investment activity in the report. This directive is calculated as a total of the number of indicators with code numbers from Code 21 to Code 27. If this indicator is negative, it is written in the form of parentheses in parentheses (...).
Code 30 = Code 21 + Code 22 + Code 23 + Code 24 + Code 25 + Code 26 + Code 27 +
4.3. Set up cash flow indicators from financial activity
a.
-The flow of money from financial activity is set up and presented on the Report of the Monetary Circulation Report separately from the cash flows and the cash flows, unless the case of money flows reported on a net basis is mentioned in the Standards " Storage Report. "Money transfer".
-The flow of money from financial activity is established in either directly or directly adjuvable method.
+ According to the direct method, the flow of money in and out of the period from the financial activity is determined by analyzing and aggreging directly on the proceeds and limb from each of the collected content, the genus from the accounting records of the business.
+ According to the adjusted direct method, the cash flows in and out of the period are determined by the difference between the final balance and the first balance of the items on the relevant balance sheet on the relevant accounting balance then adjust to the impact of the items. No money.
+ This message guides the flow of money from financial activity under the direct method. The merged school under the direct method of adjustment, the business that operates the method of planning the merged currency transfer report is regulated at the Digital Information. 202 /2014/TT-BTC December 22, 2014 of the Ministry of Finance guidelines for establishing and presenting the merged financial report and revised, complementary, alternative documents.
b. The method of setting specific instructions in a direct method (See B03-DN Form)
-proceeds from the stock release, the equity of the owner (Code 31).
This index is based on the total amount of money that has been obtained by the owners of the business that contributed to the report. This directive does not include loans and debts that are converted into capital, the undistributed tax profit turned into a capital (even paying dividends by stock) or receiving the equity of the owner with a non-monetary asset.
For the holding company, this index reflects the amount of money that has been obtained by popular stock release according to the actual price released, including proceeds from a preferable stock distribution that is classified as equity and the choice portion of the conversion bond but is not available. does not include the amount of money that has been obtained due to a preferable stock release that is classified as a payable debt.
The number of records to write to this index is taken from the accounting book of TK 111, 112, 113 after the projection with TK 411 in the report.
-Cash returns to the owners, acquisition of the published stock (Code 32).
This directive is based on the total amount paid due to the refund of the capital to the owners of the business under reimbursable forms of money or acquired the company ' s stock issued by money to cancel or use as a fund stock in the company. The report.
This directive does not include repayments of preferable stock that is classified as a payable debt, which is the owner of the owner with a non-currency asset or used capital to offset the business.
The metric for this index was taken from the accounting book of TK 111, 112, 113, after the reference to accounting books of TK 411, 419 in the report. This indicator is recorded in negative numbers in parentheses in parentheses (...).
-Cash from the loan.
This index is based on the total amount received in the period due to the business of borrowing of financial institutions, credits and other subjects in the report, including borrowing in the form of regular bond releases or convertipated bonds or by the company. issued a preferable stock which required the release of the operator to buy back at a certain point in the future (classified as debt payable). This directive also includes the amount of the seller received in the trade deal resale of Government bonds and other Securities Repo transactions. This directive does not include loans with non-currency assets or financial leasing debt.
The borrower case in the form of a regular bond issue, this indicator reflects the total amount received during the term (by adjusted bond denominates with discounts, bonds of bonds or paid bond returns-if any);
The loan case in the form of convertiable bonds, this index reflects the amount corresponding to the original debt portion of the conversion bond;
The loan case in the form of preferable stock releases, this indicator reflects the total amount received in the term that the business-issued stock release is classified as debt paid due to the condition that accompanied by the operator having to buy back the stock at a market. A certain point in the future. In case the provision stipulates that the operator is only obligated to buy the stock from the holder in terms of the value, only this only reflects the amount obtained in accordance with the preferable stock price (the amount obtained higher than the calculated price surplus is an equity surplus). section presented at the "proceeds from the stock release, receive the equity of the owner" (Code 31));
The lower loan in the government bond transaction, which reflects the total amount received during the sale period in the trading transaction, resale Government bonds and REPO securities.
The number of figures to write to this index is from the accounting book of TK 111, 112, 113, accounts payable (details of the loan received immediately to the debt payable) after the reference to accounting books of TK 171, 3411, 3431, 3432, 41112, and other accounts. relevant in the report.
-A loan repayment (Code 34)
This designation is based on the total amount paid on the loan of the borrower, including the ordinary bond of bond stock, conversion bonds or preferable stock bonds that forced the release of the operator to buy back at a certain point in the year. The future (classified as debt must be paid) in the report. This directive also included the amount of the seller that returned to the buyer in the government bond resale transaction and other Securities Repo transactions.
This directive does not include loan repayments by non-currency assets or loan transfers into capital.
The number of documents to write to this index is taken from the accounting book of TK 111, 112, accounting for accounts receivable accounts (the amount paid on loan from the proceeds receivable), after the reference to the accounting book TK 171, 3411, 3431, 3432, 41112 in the report. This indicator is recorded in negative numbers in parentheses in parentheses (...).
The number of records to write to this index is from the accounting book of TK 111, 112, 113, after the projection with the TK 171 accounting book in the report. This indicator is recorded in negative numbers in parentheses in parentheses (...).
-Financial renal debt. Code 35.
This directive was based on the total amount paid in terms of the financial rent in the report. The target does not include a payment of financial rent in a non-monetary asset or a capital tax transfer into a contributing capital.
The number of documents to write to this index is taken from the accounting book of TK 111, 112, 113, accounting for the accounts receivable (details of the accounts payable from the proceeds of the proceeds receivable), after the reference to the TK 3412 ledst in the report. This indicator is recorded in negative numbers in parentheses in parentheses (...).
-dividends, profits paid to the owner (Code 36)
This directive was based on the total amount of dividends and profits paid to the owners of the business (including the amount of personal income tax submitted by the owner) in the report.
This directive does not include a profit that is turned into the equity of the owner, paying dividends by the stock or paying with a non-currency asset and the profits used to extract the funds.
The number of readings for this index was taken from the accounting books of the TK 111, 112, 113, after the projection with the accounting book of TK 421, 338 (details of the amount returned to dividends and profits) in the report. This indicator is recorded in negative numbers in parentheses in parentheses (...).
-Save net money from financial activity (Code 40)
Only net cash flow from financial activity reflects the difference between the total amount of proceeds to the total amount spent from financial activity in the report. This directive is calculated as a total of the number of indicators with code numbers from Code 31 to Code 36. If this indicator is negative, it is written in parentheses (...). Code 40 = Code 31 + Code 32 + Code 33 + Code 34 + Code 35 + Code 36.
4.4. Aggregation of the cash flows in the period (See B03-DN Pattern)
-Save the cash in the term (Code 50)
The "Save in Pure Cash Flow" reflects the difference between the total amount of money collected by the total amount spent from three types of operations: Business activity, investment activity, and financial activity of the business in the report. Code 50 = Code 20 + Code 30 + Code 40. If this indicator is negative, it is written in parentheses (...).
-Money and money at the first time (Code 60)
This index is based on the "Money and Money equivalent" indicator of the first report (Code 110, column "Number of Ends" on the Balance Sheet).
-The influence of exchange rate changes in foreign currency exchange rate (Code 61)
This directive is based on the total exchange rate difference due to the review of the final balance of the money and the foreign currency equivalent (Code 110 of the Balance Sheet) at the end of the report.
The metric for this designation is taken from the accounting books of the TK 111, 112, 113, 128 and related accounts (details of the satisfaction of the definition are equivalent to money), after the reference to the detailed accounting book TK 4131 in the report. This index is recorded in positive numbers if there is an interest rate and is written in negative numbers in parentheses in parentheses.
-The money and the final coin (Code 70)
This index is based on the amount of "money and money equivalent" of the end of the report (Code 110, "The Final Number" on the Balance Sheet).
This index is by the number of "Total" of the Code 50, 60, and 61, and the Code 110 only on the Balance Sheet. Code 70 = Code 50 + Code 60 + Code 61.
What? 115. BCTC Theory and Presentation Method (B09-DN)
1. The purpose of the Financial Reporting Statement:
a) The Proposition of Financial Reporting is an inseparable component of the Enterprise Financial Report used to describe the narrative or detailed analysis of the data information that has been presented in the Balance Sheet, the Report. Business activity results, currency transfer reports as well as other necessary information at the request of specific accounting standards.
b) The theory of financial reporting can also present other information if the test business is needed for honest presentation, financial reporting.
2. The principle of setting and presentation of the Financial Reporting Report
a) Upon the establishment of a financial report of the year, the business must establish a Financial Reporting Theory in accordance with the provisions of the Accounting Standards "Presentation of Financial Reporting" and guidelines at this Financial Reporting Mode.
b) When the Financial Reporting between the annuation (both full and strategic form) the business must establish a Selective Financial Reporting Theory by the provisions of the Accounting Standards "Financial Reporting between the age" and the Standard Guide.
c) The financial reporting theory of the business must present the content below:
-Information about the establishment and presentation of Financial Reporting and specific accounting policies selected and applicable to important transactions and events;
-Presentation of the prescribed information of the accounting norms that have not been presented in other Financial Reports (The Vital Information);
-Providing additional information is not yet presented in other financial reports, but it is necessary for the financial and financial situation of the business.
d) The financial reporting theory must be systematically presented. The business is actively arranging the order in the theory of Financial Reporting in a manner that is best suited to its particular subject in the principle of each item in the Balance Sheet, the Business Activity results Report, and the Monetary Currency Circulation Report. needs to be marked leading to relevant information in the Financial Reporting Statement.
3. The establishment of the Financial Reporting Report
-Base on the Balance Sheet, Business Activity results report, Report of the Year's Currency Circulation Report;
-Base in aggregate accounting books; Leders, detailed accounting cards or related aggregate tables;
-Based on the Financial Reporting Theory the previous year;
-Based on the actual situation of the business and the relevant documents.
4. Content and method of setting headlines
4.1. Enterprise Activity.
In this section the business states:
a) Form of equity: Is a state-owned company, a holding company, a limited liability company, a private company, or a private enterprise. For businesses to have foreign investment capital must be clear: Country names and territories of each investor in the business (including the investment holder with the nationality of Vietnam and foreign nationality) and the volatility in equity structure between investors and investors. (percentage margin) at the end of the fiscal year.
b) Business sector: Nlim is industrial production, commercial business, service, construction or synthesis of many business sectors.
c) Business profession: Nlim the main business activity (The Theory of Mainstream Business) and the production product or service product characteristics of the business.
d) Cycle of production, conventional business: A period case that lasts more than 12 months is more convincing than the average business production cycle of the industry, the field.
The operating feature of the business in the fiscal year has an impact on Financial Reporting: Highlight the facts about the legal environment, market events, business activities, management, finance, merger events, division, separation, change, and change. scale ... has an impact on the financial reporting of the business.
e) Enterprise structure
-List of subsidiaries: Name details, addresses, voting rights rates, equity rates, parent company benefit ratio;
-List of joint venture companies, links: Name details presentation, address, voting rights rate, capital margin, corporate interest rates at each joint venture company, link;
-List of dependency units dependent on dependency: Name details, address each unit
4.2. The accounting period, the currency unit used in accounting
a) the annual accounting of the year of accounting for the calendar year of the calendar year begins on 1 01/ ... to 31/12/ ... If the business has another financial year with a calendar year, it is clear that the date begins and the end of the year's accounting period.
b) The currency used in accounting: it is clear that the North Vietnamese, or another currency unit are selected under the provisions of the Accounting Law.
4.3. Standard and Accounting Mode
a) The applicable accounting regime: Specify A Business That Applies A Accounting Regime: Corporate Accounting Mode, Particular Enterprise Accounting Regime Approved By The Finance Ministry, Building Enterprise Accounting Mode or Enterprise Accounting Mode And small.
b) Statement on adhering to the Accounting Standards and Accounting Mode: Is it clear that the Financial Reporting is established and presented in accordance with the Vietnam Standards and Accounting? The Financial Reporting is considered to be established and presented in accordance with the Vietnam Accounting and Accounting Mode if the Financial Report compacts all the regulations of each of the standards, the direction of the direction the implementation of the Accounting Standards and the existing Accounting Mode that the business Applying. The case does not apply any accounting standards to specify.
4.4. Accounting policies apply in the case of a business that meets the ongoing operational assumption.
(1) The principle of transformation of the Financial Reporting Report by foreign currency to the Vietnam: The adoption of the rate when the conversion of the Financial Reporting is compliant in accordance with the direction of the business accounting regime (property and debt must pay at the end rate, capital). The investment of the owners at the rate of capital at the Capital Day, the Business Activity results report, and the Monetary Currency Circulation Report.
(2). The type of exchange rate applies in accounting.
-The bank selects the rate to apply in accounting;
-The rate applies when recording and reassessment of the property;
-The rate applies when recording and reassessment of the debt must be paid;
-The rates apply in another transaction.
(3) The principle of determining the actual interest rate (also known as an interest rate) is used to discount cash flow to the items noted in the current value, the allocation value, the recovery value ... (This theory is only required when the business has applied the type of interest to discount the cash flow):
-The base determines the actual interest rate (which is the market interest rate or interest bank interest rate or interest applicable to the borrower or other base);
-The reason for the real interest rate.
(4) The principle of recognition of the funds and the equipages of money:
-Stating the bank deposit is either a term or not a term;
-Stating the gold currency of any kind, whether or not there is a inventory.
-What are the terms of the amount of money defined on the property? Is it consistent with the regulation of the "Monetary Report" Accounting Standards?
(5) Principles of accounting of financial investments
a) For business securities:
-The timing of the record (for the listing securities clearly known as T + 0 or the other time)
-The specified record value is the reasonable value or the original price;
-A discount room for a discount.
b) For the investments that hold to the expiration date:
-The specified record value is the reasonable value or the original price;
-The base determines the unrecovered losses;
-Are there reassessment of the satisfaction of the definition of a currency of foreign currency?
c) For loans:
-The specified record value is the original price or the allocated value;
-Are there reassessment of the satisfaction of the definition of a currency of foreign currency?
-A backup base must be difficult for loans.
d) For investments in the subsidiary company, the joint venture company, the link:
-For the subsidiaries, the joint venture company, the link was purchased in the period, when the initial recorded time was? Do you comply with the CMKT merger with your company purchased in the term? Do you comply with CMKT's investment in the joint venture company?
-The principle of identifying the subsidiary, the joint venture firm, the link (based on the voting rights rate, the percentage of capital gains or the benefit ratio);
-The record value of the investment in the subsidiary that is determined at the original price, the reasonable value or the other value? The value of the account of the investment into the joint venture company, the link is determined by the original price, the equity method or the other method?
-Operating base for loss of investment in the subsidiary company, joint venture firm, link; Financial Reporting to Determine Losses (Financial Reporting or Private Financial Reporting by subsidiary, joint venture firm, link);
For investments in other unit capital tools:
-What is the record value of the investment in the other unit determined by the original price or the other method?
-Operating base for loss of investment in other units; Financial Reporting to Determine Losses (Single Financial Reporting or Private Financial Reporting by Investment Units);
e) Accounting methods for other transactions involving financial investment:
-Trading stock exchange;
-Trading investments in the form of capital.
-The transaction in the form of acquisition is part of the capital.
-The accounting method for dividends is divided by stock;
(6) The debt accounting principle must collect
-The criteria for classification of receivable debts (must be collected by customers, must be taken differently, must be collected internally)
-Do you have a detailed track on the original term, the remaining term at the time of the report, in the worst and according to each object?
-Are there reassessment of the definition of the definition of a currency of foreign currency? What is the rate for reassessment?
-Do you have the right to record the debt you're not able to recover?
-The backup method must be difficult to collect.
(7) Principles of inventory record
-The principle of record inventory: The inventory of the inventory is recorded at the original price or in the net worth being able to perform.
-The method of calculating inventory value: It is clear that the business applies which method (Binh de-government; pre-last, or in-name price, retail price method).
-Inventory method of inventory: Specify Businesses apply regular prescribation methods or periodic inventory methods.
-Inventory Price Reduction Prevention Method: Clear the business of setting up inventory prices on the basis of the greater difference of the original price and the net worth of the inventory. Can the net worth of the inventory be determined by the correct regulation of the "inventory" accounting standard? The method for reducing inventory price reduction is the difference between the number of contingers that must be established this year with the number of previously unusable pre-year contingenuses that have to be added to this year.
(8) The principle of accounting and depreciation of TSCE, TSCE finance, Real Estate Real Estate
a) The principle of tangible accounting, invisible TSCE:
-specifies the value of TSCE's record value or review price.
-The principle of accounting for the following expenses generated after initial recognition (the cost of upgrading, renovation, maintenance, repair) was noted for the value of the record or cost of production, business;
-specifies the methods of depreciation of TSCE; the number must be depreciated according to the principle of depreciation or by the value of the price minus the estimated value from the liquation, the TSCE franchise;
-Other regulations on management, use, depreciation TSCE compliant?
b) The principle of accounting for TSCE financing:
-specify how the record value is defined;
-Clear the financial tax depreciation methods.
c) Real estate accounting principles.
-What kind of investment is the value of the BĐS record?
-specify investment depreciation methods.
(9) Principles of accounting of business cooperation contracts (BCC)
a) For the capital
-What funds (by money or non-monetary assets) to contribute to the BCC are noted;
-Record sales, how is the cost associated with the record?
b) For the recipient of the contribution (the party to the executive, the general cost)
-The principle of recognizing the contributions of other parties
-Principles of revenue division, cost, product of contract.
(10) The TNDN tax accounting principle deferred
a) The principle of accounting for deferred income tax assets
-The base records the deferred income tax property (the temporary arbiter is deducted, tax loopholes or unusable tax incentives);
-The tax rate (%) is used to determine the deferred income tax asset value;
-Is it compensated for the deferred income tax?
-Do you specify the possibility of a future tax income when the receipt of deferred tax assets? Any reassessment of deferred income tax assets has not been noted?
b) The TNDN tax accounting principle deferred must pay
-The base records the deferred income tax payable.
-The tax rate (%) is used to determine the deferred income tax value to pay;
-Does it make up for the deferred income tax asset?
(11) The cost accounting principle before
-Stating the prepaid expenses are allocated to the cost of production, which includes the expenses.
-Method and time expense allocation time;
-The method and time of distribution of trade advantages, business advantages arise when the stock is in stock;
-Do you have any details on the pay-per-term pay?
(12) The debt accounting principle must pay
-What kind of debt?
-Does the debt follow each object, the original term, the remaining term at the time of the report, according to the currency?
-Do you reassess the debt to satisfy the definition of a currency of foreign currency?
-Does it have to be paid to pay no lower than the obligation to pay?
-Do you have a bill to pay?
(13) The principle of lending and debt must be financially repaid
-What is the value of the loan and financial debt?
-Did you follow each of the objects, the term, the worst?
-Any reassessment of loans and financial rents in foreign currency? (14) The principle of recognition and capitalization of loan expenses:
-The principle of borrowing costs: It is clear that the cost of borrowing is noted at the cost of production, business during birth, unless capitalized by the provisions of the "Cost of Borrowing" accounting standards.
-The rate of capitalization used to determine the cost of the borrower is capitalized in the period: specifies how much of this capitalization rate is (this rate of capitalization is determined in accordance with the regulatory formula in the Benchmark Accounting Guidance).
(15) The principle of paying the cost must be paid: What are the expenses that have been unspent but are estimated to account for the cost of production, business in terms of which expenses? The basis determines the value of those expenses.
(16) Principles and methods of recording the bills must pay:
-The principle of recognition of the bill must be paid: It is clear that the bills must be credited with the satisfaction of the conditions specified in the Accounting Standards "contingabilities, assets and debt"?
-The method of recording the backup must pay: It is clear that the bills must be added (or complete) by the larger (or smaller) margin between the number of backup must be set up this year than the previous year ' s unusable pre-paid backup. is writing on the accounting book.
(17) The revenue recording principle has not performed
-What basis did the sales have on the basis?
-The sales allocation method hasn't been done.
(18) Principles of Conversion Bonds
-Do you have a partial record of the debt and capital configuration?
-Is the interest rate used to extract reliable cash flow?
(19) Principles of equity record:
-What is the contribution of the owner to be credited with the amount of the actual capital; what does the equity surplus record? How does the option of selecting the transfer bond be defined?
-Is the reason to record the amount of reassessment of the property and the exchange rate differential?
-What's the definition of undistributed profit? The principle of profit distribution, dividends.
(20) Principles and methods of recording revenue, other income:
-Sales and service provision: Is there full compliance with regulatory revenue attributable at "Other Revenue and Income" Accounting Standards? What methods are used to record revenues.
-Construction contract construction: Do you comply with the "Build Contract" accounting standards? What methods are used to record construction contract revenues).
-The methods of recording financial activity.
-Other income records.
(21) Principles of accounting of losses except for revenue
-What's the sales deduction?
-Do you comply with the Accounting Standards "The events arise after the end of the annuation period" to adjust the revenue?
(22) The principle of sales capital price accounting
-Make sure the principle is consistent with the revenue?
-Make sure the principle of discretion, is it possible to record the costs above the normal level of inventory?
-What are the terms of the rebate of goods sold?
(23) Principles and methods of recording financial costs: Having a full record of interest expense (including the prior count), the report arbitrate the rate of the report?
(24) Cost of sales and cost of enterprise management
-Does a full record of sales and cost of business management arise during the period?
-What are the sales cost adjustments and what is the cost of enterprise management?
(25) Principles and methods of recording existing business income tax expenses, deferred business income tax expense: The current corporate income tax expense is determined on the basis of taxable income and TNDN tax rate in the year. Show up. Deferred business income tax expense is determined on the basis of a temporary arbitrate deductible, the amount of temporary tax tolerance and the TNDN tax rate. It does not offset the current TNDN tax expense with the deferred TNDN tax expense.
(26) Other principles and accounting methods: It is clear that the principles and methods of accounting differ from the purpose of helping users understand that the Financial Report of the Enterprise has been presented on the basis of compliance with the Vietnam Accounting Standards system. It was issued by the Ministry of Finance.
4.5. Accounting policies applicable in the business case do not meet the ongoing operational assumption of action.
a) The policy of reclassification of assets and debt must pay long term limits
b) The principle of defining value
-Financial investments;
-You have to take it.
-The payoff.
-The inventory.
-A real estate investment.
-The assets and the debts are different.
4.6. Additional information for the items presented in the Balance Sheet.
-In this section, the business must present and analyze the details of the metrics that have been presented in the Balance Sheet to help users of the Financial Reporting better understand the content of assets, debt payable and equity.
-The value unit presented in the section "Additional information for the items presented in the Balance Sheet" is the unit used in the Balance Sheet. The number of figures in the "Early Year" column is taken from the "End of the Year" column in the Financial Reporting Statement the previous year. The number of records to the "End of the Year" column is set up on the basis of the data taken from:
+ This year's balance sheet;
+ Total accounting Handbook;
+ A detailed book and a detailed accounting card or a relevant table of details.
-The business is actively numbering the order of the detailed information presented in this section in accordance with the number of instructions from the Balance Sheet and the ease of reference and can be compared between the ages.
-The case of a business that applies the retrofit to change the accounting policy or adjust the key error factor of previous years must adjust the comparison figures (figures in the "Early Year" column) to ensure the principle can be compared and the solution is clear. Hey. The case for reasons that led to the number in the "Early Year" column is not comparable to the number of figures at the "End of the Year" column, this must be stated in the Financial Reporting Statement.
-For the items required to be persuaded by a reasonable value, the case does not specify a reasonable value, then you must specify the reason.
4.7. Additional information for the items presented in the Business Activity results report.
-In this section, the business must present and analyze the details of the metrics that have been shown in the Business Activity results report to help users with the Financial Reporting better understand the content of the revenue, cost-to-cost.
-The value unit presented in the section "Additional information for the items presented in the Business Activity Outcomes Report" is the property used in the Business Activity results report. The number of figures in the column "The previous year" was taken from the Financial Reporting Doctrine of the previous year. The number of records to the column "This year" is set up on the basis of the data taken from:
+ Report results in business activity this year;
+ Total accounting Handbook;
+ A detailed book and a detailed accounting card or a relevant table of details.
-The business is actively numbering the order of detailed information presented in this section in accordance with the number of results from the Business Activity results report and is sure to be easy to meet and be comparable in between the ages.
-The case for reasons that lead to the number of figures in the "Early Year" column is not comparable to the number of figures at the "End of the Year" column, this must be clarified in the Financial Reporting Statement.
4.8. Additional information for the Money transfer Report
-In this section, the business must present and analyze the metrics that have been shown in the Monetary Money Circulation Report to help users better understand the factors that affect the money flow in the business ' s term.
-The case in a business term that buys or liquorate investments in a subsidiary or other business unit, these flows must be presented into separate instructions on the Monetary Currency Circulation Report. In this section must provide detailed information regarding the purchase or liquation of investments in the subsidiary or other business unit.
-The value of the value presented in the "Additional Information for the Items presented in the Monetary Currency Circulation Report" is the unit used in the Money transfer Report. The number of records in the column "The previous year" was taken from the Financial Reporting Doctrine of the previous year; the number of figures in the column "This year" was set up on the basis of the data taken from:
+ Report on currency circulation report this year
+ Total accounting Handbook;
+ A detailed book and a detailed accounting card or a relevant table of details.
4.9. Other information
-In this section, the business must present other important information (If any) in addition to the information that has presented in the above sections to provide information describing by word or data by the regulation of specific accounting standards in order to help them. the user who understands the financial report of the business has been presented with honesty, rationing.
-When the presentation of the message is in this section, depending on the requirements and the specification as specified from point 1 to point 7 of this section, the business may offer detailed, specific patterns and the necessary comparison information.
-In addition to the information that must be presented by regulation from section 4.1 to section 4.8, the business is presented with additional information if it is needed for users to use the Enterprise's Financial Reporting.
ACCOUNTING FROM ACCOUNTING
What? 116. General regulation of accounting from accounting
The certificate from accounting applied to businesses must implement the provisions of the Accounting Law, the Digital Protocol. 129 /2004/ND-CP 31 May 2004 by the Government and the revised, complementary.
What? 117. Accounting from accounting.
1. The accounting from the accounting at this 3-Wise appendix is all of the guide type. The business is actively built, the design manifold design from accounting is consistent with its operating characteristics and its management requirements but must meet the requirements of the Accounting Law and ensure clear principles, transparency, timely, ease of inspection, control, and more. And his passport.
2. The case is not self-built and the design manifold for its own, the business can apply the epitemal system and guide the content guidelines from accounting in accordance with this Annex 3 Privacy Guide.
3. Businesses with economic, financial, and regulatory properties of other legal texts apply to the rules of evidence from those texts.
What? 118. Form and symbol from accounting
1. All economic, financial-related business related to the operation of the business has to be made up of accounting. The evidence from accounting is only once for an economic, financial-born. The accounting from accounting must be full of the headlines, which must be clear, honest with the economic content of the economy, the financing of the birth. The text on the word must be clear, not deleted, not abbreviated. The amount written in the letter must match, true to the amount written by number.
2. The accounting from accounting must be set up enough in accordance with the regulation for each certificate. For multiple multiple-related testimonies must be created once for all links to the same content. The special case must be multiple contacts but cannot write once all the evidence can be written twice but must ensure the consistency and validity of all the evidence.
3. The evidence from the accounting must have enough signatures by the specified name of the specified new word. The evidence from the electron must have an electronic signature in accordance with the rule of law. All the signatures on the accounting from accounting must be signed with a pen or ink pen, not signed in red ink, in pencils, signatures on the evidence from the accounting for the money to be signed. The signature on the certificate from a person's accountant must be unified and must be identical to the prescribed signature, the case not registering the signature, the following signature must match the previous signature.
4. Businesses who have not had the title of a chief accountant are required to be in charge of accounting for dealing with clients, banks, and the signatures of the chief accountant are replaced by the person's signature in charge of the unit's accounting. The person in charge of the accountant must perform the right task, responsibility and the right of regulation for the chief accountant.
5. The signature of the head of the business (General Manager, Director, or authorized person), of the chief accountant (or authorized person) and the evidence stamp on the word must be consistent with the registration pattern and signature that is registered at the bank. The accountant ' s signature on the word must be the same as the signature registered with the chief accountant.
6. Chief Accounting (or authorized person) is not signed by the "authority" of the head of the business. The authority is not delegated to others.
7. Businesses must open up registration for the signature of the treasurer, the treasurer, the accounting staff, the chief accountant (and the authorized person), the General Manager (and the authorized person). The registration of the signature template must evaluate the page, stamp the receipt by the Chief Minister (or authorized person) for the inspection when needed. Each must sign three template signatures in the register.
8. individuals who are entitled to or are authorized to sign the certificate, are not signed from the accounting when they have not yet written or have not yet documented enough evidence from the signor's responsibility.
9. The allocation of the sign on the accounting from the accounting by the General Manager (Director) of the business stipulated in accordance with the law, the requirements of management, ensuring tight control, asset safety.
What? 119. Rotation sequence and certificate from accounting
1. All the evidence from the accounting from the established business or from the outside move has to focus on the business accounting department. The accounting department examined the evidence from that accounting and only after the examination and verification of the rationalization of the evidence, then used the evidence to write the accounting.
2. The sequence of transmusing from the accounting includes the following steps:
-Set up, take on the evidence from accounting.
-The accountant, chief of staff checks and signs from accounting or the browser business manager;
-Classification, line of evidence from accounting, valuation and accounting records;
-Archives, accounting from accounting.
3. Check out the accounting from accounting.
-Check out the clarity, honesty, completum of the targets, the logging elements on the accounting from accounting;
-Examining the legalization of the economic business, the financing of the birth has been inscribed on the accounting from accounting, the evidence for accounting from accounting with other relevant documents;
-Check the accuracy of the data, the information from the accounting.
4. When testing the accounting from accounting if the conduct of a policy violation, the regime, the regulations on economic management, the state ' s finances, must refuse to implement (No fund, payment, export, etc.) as soon as the Enterprise Director knows. To handle the time under the law. For non-correct, content and non-explicit accounting terms, the person responsible for checking or writing must return, requiring additional procedures and adjustments that are then made as a record base.
What? 120. The translation from the accounting of the Vietnamese language
Accounting from foreign language accounting, when used for accounting records in Vietnam must be translated into Vietnamese. The symptoms of little or more births, but not the same, have to translate all the evidence from the accounting. The evidence of multiple births, the same content, was the first to translate the whole, from the second one onwards just translated the main content: The name, the unit name and the individual, the unit name and the individual ID, the economic content of the word, the function. The man's name on the evidence from ... The translator must sign, specify the name and be responsible for the translation of the Vietnamese language. The translation from the Vietnamese translation must be attached to the main language in foreign language.
What? 121. Use, manage, print and release certificate manifold from accounting.
1. Businesses may purchase or self-design, self-printing, but must ensure the principal content of the certification from regulation at Article 17 Accounting Law.
2. The evidence must be carefully preserved, not to damage, rot. The cheque and paper cost must be managed as money. Businesses that use electronic evidence for economic, financial, and accounting records must comply with the provisions of the legal documents of electronic evidence.
ACCOUNTING BOOKS AND ACCOUNTING FORMS
1. The accounting book used for logging, system and retention of all economic, financial, and economic events has been developed according to the business. Each business has only one accounting system for an accounting period. The business must make accounting books on accounting books in Accounting Law, numerical decree. 129 /2004/ND-CP August 31, 2005 of the Government Regulation and Guide to some of the provisions of the Accounting Law in the business sector, the guidelines for the implementation of the Accounting Law and the revised manual text, the addition of the Accounting Law.
2. Enterprise is self-built for its own accounting, but has to make sure to provide information about economic transactions in a transparent, complete, easy-to-control, and easy-to-show. If you do not build an accounting model, the business can apply the accounting template to the instructions in this 4-Wise appendix if it is consistent with its management characteristics and business operations.
3. Depending on the operational characteristics and management requirements, the business is self-built on the form of accounting records for its own on the basis of ensuring the information about transactions must be fully reflected, timely, easy to check, control, and reflection. In the absence of self-built form of accounting records for itself, the business can apply the form of accounting ledgebook guided in this 4-Privacy appendix to establish a Financial Report if appropriate to the management characteristics and business operations. I do.
What? 123. The responsibility of the holder and the accounting log
Accounting books must be tightly managed, clearly assigned personal responsibility to hold and record. The accountbook is given to employees that the employee is responsible for the records in the book and the retention during the use of the book. When there is a change of employee retention and writeup, the chief accountant must organize the task of handing over management and accounting records between the former employees and the new staff. The protocol must be confirmed by the chief accountant.
What? 124. Open, bookkeeping and signature
1. Open
Accounting books must open at the beginning of the year accounting. For the newly established business, accounting books must open from the founding date. The representative under the law and the chief accountant of the business is responsible for the signing of the accounting books. The bookkeeping can close the book or leave the note. The books when used must be closed to store. Before using the accounting book must complete the following procedures:
-For the ledledbook: The first page must record the name of the business, the name of the book, the date of the window, the accounting, and the number of records, the names, the signatures of the holder and the record, of the chief accountant, and the law-based representative, the date of the end of the book or date. Give it to someone else. The accounting book must evaluate the page number from the front page to the last page, between the two pages that must seal the receipt of the accounting unit.
-To the left register: The heads of each notebooks must specify the name of the business, the order number of each of the books, the name of the book, the month of use, the name of the holder and the record. The leaves before using either the business director or the authorized signet, stamped and write to the registration book using the leaves. The leaves must be arranged in order of accounting accounts and must ensure safety, easy to find.
2. Record: The accounting of accounting must be based on the accounting from accounting that has been checked with the assurance of evidence from accounting. All the records on the accounting register must be able to testify from legitimate accounting, which is logical to prove.
3. Lock up: The end of the accounting must be locked up before the Financial Reporting. In addition to the course of accounting in the audit cases or other cases by law.
4. For the scribe of the accounting services units to sign and specify the Number of Occupational Certificates, Name, and Unit addresses that provide the accounting services. The accountant is the individual who practice records of the number of recordings.
1. When the accounting register of the report is erronable, the correct method must be corrected in accordance with the provisions of the Accounting Law.
2. The case of error detection in the previous period, the business must adjust the retrofit according to the provisions of the accounting norm "Change of accounting policy, estimate of accounting and errors".
THE ORGANIZATION.
What? 126. Change the balance on the accounting book
1. Enterprise performs the transfer of the following accounts:
-The detailed balance of gold, silver, precious metals, precious stones are reflecting on TK 1113 and 1123 are transformed as follows:
+ The value of gold (which is not considered to be currency gold), silver, precious metals, precious stones used as inventory shifted to reflect on the relevant accounts of inventory, such as: TK 152-Raw materials, materials or TK 156-Goods by principle. The rules are consistent with the purpose of use and classification at the business;
+ The value of gold (which is not considered to be currency gold), silver, precious metals, precious stones not used as inventory shifted to reflect on the TK 2288-other investment;
-The balance of the bonds, the vote, the vote held to the expiration date, not held for business purposes (bought in for sale with the purpose of earning a profit margin, selling) is reflecting on TK 1212 short-term stock investment being transferred to the capital. TK 128-Investment holder to date of maturity (details for individual TK level 2);
-The balance of loans, deposits with a long term limit are reflected on TK 228-The other long-term investment is transferred to TK 128-Investment holds to the expiration date (details for each TK level 2);
-The value of real estate goods built by the business, manufacturing, which is tracking on TK 1567-The goods of real estate are moved to track on account 1557-The real estate product. The TK 1567 reflects only the real estate purchases to sell out as other goods.
-Number of TK 142-Short-term payout cost transferred to TK 242-prepaid expense;
-Amateur TK 144, deposit, short-term bet transferred to TK 244-Hold, mortgage, treasurer, bet;
-The balance of redundings is reflecting on the TK 129, 139, 159 being transferred to TK 229-The asset loss reserve (details for each TK level 2 in accordance with the backup content);
-The value of real estate due to investment business, construction (not to buy in to sell out as goods) is reflecting the real estate goods on TK 1567 being transferred to Account 1557-Property of real estate;
-The balance of investments in the affiliate company is reflecting on TK 223 to be transferred to TK 222-Investment to the joint venture company, affiliate;
-TK balance 311-Short-term debt, TK 315-long-term debt to pay, TK 342-Long-term debt transfer to TK 341-Loan and financial leasing debt;
-A pre-cost quote, maintained for TSCE activity normally (for the TSCE required to fix periodically), the cost of the environment, the return of the environment, and the same properties that reflect on TK 335. -Cost payable to TK 352-Prepaid backup (TK 3524);
-Number of TK 415-Financial Reserve Fund transferred to TK 414-Development Investment Fund;
2. Other content is reflecting on the details on the relevant accounts if the contrary to this message must be adjusted according to this message.
1. Businesses are real estate investment owners (including the case of real estate self-enforcement) that has recorded sales for the customer ' s advance number by progress, if the work has not been completed before this Smart Time is in effect it must be fixed. The error of error was recorded and the prosecution of Financial Reporting by the provisions of the Vietnam Accounting Standards "Change of accounting policy, accounting estimates, and errors".
2. Businesses have recorded revenues on the dividend, the shared profit used to reassess the investment value when determining the business value to share the right to adjust the Financial Reporting response to reflect the dividend, the benefit of the dividend. That ' s the profit that ' s going to reduce the value of the investment.
3. The business does not continue to extract depreciation on the investment estate holding the price hike and not the full amount of cumulative depreciation costs have been extracted from previous expectations.
4. The business rereporting comparison information on the Financial Reporting against the Changing Indicators between This Information and the Corporate Accounting Mode issued in accordance with the number decision. 15 /2006/QĐ-BTC March 20, 2006, of the Minister of Finance and Theory of Reason, there is a change in the Enterprise Accounting Mode.
What? 128 . This information is in effect after 45 days from the date of the signing and applied to the fiscal year beginning or after 1 January 2015. The regulations against this profile are repel. This is a replacement for the Enterprise Accounting Mode by Decision No. 1. 15 /2006/QĐ-BTC March 20, 2006, of the Minister of Finance and Digital Information 244 /2009/TT-BTC December 31, 2009, of the Ministry of Finance. The content at the Vietnamese bookmark guidelines that are not contrary to this is still in effect.
Prior to accounting standards on financial instruments and manual text implementation of the Financial Engine Accounting Standards issued, encouraged (but not required) the unit of presentation and theory of financial instruments under the provisions of the Digital Information Digital Information. 210 /2009/TT-BTC June 6, 2009, the Ministry of Finance's Guide applies the International Accounting Standards to the Presentation of Financial Reporting and Doctrine of Information on Financial Tools.
What? 129 . Corporations, the Company, have a particular accounting regime that has been issued by the Ministry of Finance, or approved by the Ministry of Finance, to be based on this Privacy.
What? 130 . The ministries, the industry, the People's Committee, the Finance Department, the Department of Taxation of the Provinces, the Central City of the Central City, are responsible for implementing the business of the business. In the course of execution if there is a reflection of the Ministry of Finance to study the solution.
KT. MINISTER. |
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(signed) |
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Chen Xuân |
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