Chitting 1 2
KE TOAN BAT fitiNG SAN BAU Ttf
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TRONG BOANH NGHIEP
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A- KE TOAN BAT DONG SAN DAU TlT
1. KHAI NIEM
Bat dong san (BDS) dau ttf bao gom cac loai tai san: quyen sii
dung dat, nha hoac mot phan nha hoac ca nha va dat, cor sof ha tang
do ngtfdi chu sd hufu hoac ngifdi di thue tai san theo hop dong thue tai
chinh ndm gift nhim muc dich thu lori tif viec cho thue hoac chcf tang
gid, chuf khong phai de:
- Suf dung trong san xuat, cung ufng hang hoa, dich vu hoac suf
dung cho muc dich quan ly
- Ban trong ky kinh doanh thong thtfdng
Nhtf vay, cac loai BDS sau day khong dtfcfc coi la BDS dau ttf:
+ BDS mua de bdn trong ky kinh doanh thong thtfdng hoac xay
dtfng de bdn trong ttfcfng lai gan
+ BDS xay dtfng cho ben thuf ba
+ BDS chu sd hufu suf dung
+ BDS dang trong qua trinh xay dtfng vdi muc dich de suf dung
trong ttfcfng lai dtfdi dang BDS dau ttf

a) Bat dong san dau tir chuyen sang bat dong san chu sd hufu suf
dung khi chu sd hufu bat dau suf dung tai san nay;
b) Bat dong san diu tir chuyen sang hang ton kho khi chu sd hufu
bat dau trien khai cac cong viec sufa chufa, cai tao nang cap odn thiet
cho muc dich ban;
c) Bat dong san chu sd hufu suf dung chuyen sang bat dong san dau
tuf khi chu sd hufu ket thuc suf dung tai san do;
d) Hang ton kho chuyen sang bat dong san dau tir khi chu sd hufu
bat dau cho ben khac thue hoat dong;
e) Bat dong san xay dtfng chuyen sang bat dong san dau ttf khi
ket thuc giai doan xay dtfng, ban giao dtfa vao dau ttf (trong giai doan
xay dtfng phai tuan theo Chuan mtfc ke toan so' 03 - "Tai san co dinh
hufu hinh").
(6) Khi mot doanh nghiep quyet dinh ban mot bat dong san dau ttf
ma khong co giai doan sda chufa, cai tao nang cap thi doanh nghiep vdn
tiep tuc ghi nhan Id bat dong san d&u ttf cho den khi bat dong san dau ttf do
dtfgc ban ma khong chuyen thanh hang ton kho.
(7) Doanh thu tir viec ban bat dong san dau ttf dtfgc ghi nhan la
toan bo gia ban (gia ban chtfa co thue GTGT doi vdi trtfdng hgp doanh
nghiep ap dung phtfcfng phap tinh thue GTGT theo phtfcfng phap khau
trir thue).
Trtfdng hgp ban bat dong san dau ttf theo phtfang thufc tra cham
thi doanh thu dirge xae dinh theo gia ban tr a ngay (gia ban chtfa co
thue GTGT doi vdi trtfdng hgp doanh nghiep ap dung phtfang phdp tinh
thue GTGT theo phtfang phap khau trir thue). Khoan chenh lech giufa gia
ban tra cham va gia ban tra ngay vd thue GTGT dtfgc ghi nhan la doanh
thu tien lai chtfa thtfc hien theo quy dinh cua. Chuan mtfc ke todn so 14 -
"Doanh thu va thu nhap khac".
(8) Doi vdi cac dan vi chuyen kinh doanh bat dong san thi dtfgc ke
todn theo cac trtfdng hgp sau:

van v§ luat phap lien quan, thue trifdc ba va chi phi giao dich lien
quan khac,
- Trifdng hap mua bat dong san dau tif thanh toan theo phifang
thufc tra cham, nguyen gia cua bat dong san dau tif difac phan anh
theo gia mua tra tien ngay tai thdi diem mua. Khoan chenh lech gitfa
gia mua tra cham va gia mua tra tien ngay difac hach toan vao chi phi
tai chlnh theo ky han thanh toan, trif khi so" chenh lech do difac tinh
vao nguyen gia bat dong san dau tif theo quy dinh cua Chuan mufc ke
toan so" 16- "Chi phi di vay";
3.2. Xay dtfng
Nguyen gia cua bat dong san dau tuf tif xay difng la gia thanh thifc
te va cac chi phi lien quan trifc tiep cua bat dong san dau tuf tinh den
ngay hoan thanh cong viec xay difng;
3.3. Thue ta i chlnh
- Trifdng hap bat dong san thue tai chlnh vdi muc dich de cho
thue hoat dong thoa man tieu chuan ghi nhan la bat dong san dau
tif thi nguyen gi& cua bat dong san dau tif do tai thdi diem khdi
dau thue difac thifc hien theo quy dinh cua Chuan mifc ke" toan so"
06 - “Thue tai san”.
Cac chi phi sau khong difac tinh vao nguyen gia cua bat dong san
dau tuf:
338

- Chi phi phat sinh ban dau (trir trudng hop cac chi phi nay la can

Ng TK 217 - Bat dong san d?lu tu
Cd cac TK 111, 112, 331.
(2) Khi mua bat dong san dau tu theo phuang thufc tra cham:
Ke toan ghi:
- Neu doanh nghiep nop thue GTGT theo phuang phap khau trif se ghi:
Ng TK 217 —» Ghi theo gia tra tien ngay
Ng TK 242 —> Lai tra cham
Ng TK 133 -> Thue GTGT dau vao
Cd TK 331 —> Tong so' tien phai thanh toan
339

- Neu doanh nghiep nop thue theo phifong phap true tiep, se ghi:
No TK 217 —> Ghi theo gia tra tien ngay (da co thue)
No TK 242 —> Lai tra cham
Co TK 331 —> Tong so' tiln phai thanh toan
(3) Khi nhan difcrc BDS dau tif cho XDCB hoan thanh, k£ toan ghi:
No TK 217
Co TK 241
(4) Khi chuyen BDS chu sd huU sif dung (tufc la TSCD) thanh BDS dau tu,
ke toan se ghi:
- Chuyen NG:
Ncr TK 217
Co TK 211, 213
- Chuyen

gia
(8) Khi chuyen BDS dau tuf thanh BDS chu scr httu suf dung, kg'
toan ghi:
- Chuyen NG:
No TK 211 (213)
Co TK 217
340

- Chuyen gia tri hao mon:
No TK 2147
Co TK 2141 (2143)
(9) Khi khau hao BDS dau ttf dang nim giuf chd tang gid va dang
cho thue hoat d<?ng, ke toan ghi:
No TK 632
Co TK 214 (2147)
Dong thdi can cuf vao khau hao da tinh ghi don ben No TK 009 “Ngudn
von khau hao”
(10) Khi cho thue hoat dong BDS dau to, ke toan phan anh cac noi dung:
- Ghi nhSn so tien khach hang tra trtfdc ve khoan tiln thue:
No TK 111, 112
Co TK 338 (3387) -» Gia chua co thue
Co TK 333 (3331) -> Thue GTGT
- Ket chuyen doanh thu cua ky ke toan
No TK 338 (3387)

Sau do khi phan bo dan vao gia von hang ban se ghi:
No TK 632
Co TK 142 (242)
- Neu can theo doi chi phi de tinh gid thanh dich vu cho thue thi
phan anh ttfong ttf trong phan ke toan TSCD cho thue hoat dong da
giOi thieu of chuong K§' toan tai san co dinh
(11) Khi nhtfong ban hoac thanh ly BDS dau tu, ke toan phan anh
cdc noi dung:
- Phan anh BDS ddu tu giam xuong
No TK 214 (2147) —> Gia tri hao mon
No TK 632 —> Gia tri con lai
Co TK 217 —> Nguyen gia
- Ghi nhan khoan tien thu dtfgc do nhtfgng ban hoac thanh ly
No TK 111, 112, 131
Co TK 511 (5117) -> Gia ban
Co TK 333 (3331) -> Thue GTGT
Neu doanh nghiep n6p thue theo phuong phap tru'c tiep, ke toan se ghi:
No TK 111, 112, 131
Co TK 511 (5117)
- Truong hop ban theo phuong thufc tra cham, tra gop ke toan se ghi:
No TK 111, 112, 131
Co TK 511 (5117) —> Gia ban tinh theo gia tra ngay
Co TK 338 (3387) Lai tra cham
Co TK 333 (3331) Thue GTGT
Dinh ky ket chuyen khoan lai tra cham:
No TK 338 (3387)
Co TK 515

doanh tai doanh nghiep thi doanh nghiep con co the dau tu* vao cac
doanh nghiep, linh vUc khac de nang cao hieu qua suf dung dong von,
lam sinh lgi von nhiT: dau tuf vao thi trUo'ng chufng khoan, gop von lien
doanh, cho vay von
1. KE TOAN CAC KHOAN DAU TU CHLfNG KHOAN
1.1. Noi dung
Dau tuf chufng khoan la hoat dong dau tir tai chinh dung von nhan
roi de mua cac loai chufng khoan nham muc dich hudng lai hoac chia
se lgi Ich va ca trach nhiem vo’i doanh nghiep khac cung nhir suf dung
chufng khoan lam doi tirgng kinh doanh.
Chufng khoan bao g6m: Co phieu va trai phieu.
* Co phieu: la chufng chi phap ly xac nhan phan von gop ciia chu sd
hufu vao cac cong ty co phan, cac chu sa hufu nay dirge goi la cac co dong.
Co dong dufgc hudng lgi trie co phan - goi la co trie, c&n cuf vao ket
qua hoat dong kinh doanh cua cong ty co ph&n, nhirng dong thdi cung
phai chiu rui ro khi cong ty bi thua 16, giai the hoac pha san theo dieu
lc cong ty co phan hoac luat pha san doanh nghiep.
* Trai phieu: La chting chi vay ng co ky han va cd lai do Nha nuftic
hoac cua doanh nghiep phat hanh nham vay von de dau tir phdt trien.
Trai phieu gom cac loai sau:
- Trai phieu Chinh phu: La chting chi vay ng cua Chinh phu do Bo
Tai chinh phat hanh dirdi cac hinh thufc: Tin phieu kho bac Nha nirdc,
trai phieu kho bac Nha nirdc, trai phieu cong trinh.
+ Tin phieu kho bac nha nude: la mot loai trai phieu ngan han
(dudi 1 nam) dugc phat hanh thong qua dau thau do Bo Tai chinh va
Ngan hang nha nude to chtic.
343

• Cuo'i nien do ke toan, neu gia thi trifdng cua chufng
kho&n bi giam xuong thap han gia goc, ke toan phai lap
dif phong giam gia dau tif chufng khoan.
1.2. Ke toan dau tuf CK ng&n han
1.2.1. T a i k h o a n sit d u n g
TK 121 “Dau tuf chufng khoan ngan han”
- Ben Ng: Tri gia chrtng khoan dau tif ngan han mua vao hoac
chuyen doi tif chufng khoan dau tuf dai han.
- Ben Co: Tri gia chufng khoan dau tif ngan han chuyen nhifgng,
d&o han hoac difgc thanh toan.
S d du ben Ng: Tri gia chufng khoan dau tif ng^n han doanh nghiep
dang nam giuf.
TK 121 co 2 tai khoan cap 2: TK 1211 “Cd phieu”; TK 1212 “Tr£i
phieu, tin phieu, ky phieu”.
344

1.2.2. Noi d un g vd phxitfng p hd p phd n dnh
• Mua chtfng khoan dau tu* ngan han
Ncr TK 121 Theo gia goc = gia mua
Co TK 111. 112, 331 + chi phi dau tuf
• Dinh ky thu lai tir hoat dong d§u tiT chtfng khoan
Ncf TK 111, 112: thu lai bang tien mat da nhap quy hoac tien
gtfi Ngan hang
Ntf TK 138 (1388): Xac dinh khoan lai se thu nhtfng chtfa thu

co cua doanh nghiep.
Tai khoan 228 co 3 tai khoan cap 2:
345

- Tai khoan 2281 - Co phieu: Phan anh gia tri hien co va tinh hinh
bien dong cua c&c loai co phieu diu tuf dai han hoac gop von ma doanh
nghiep nam giuf it hern 20% quyen bieu quyet cr doanh nghiep khac.
- Tai khoan 2282 - Trai phieu: Phan anh gia tri hien co va tinh hinh
bi£n dong cua cac loai trai phieu dau ttf dai han cua doanh nghiep.
- Tai khoan 2283 - Dau tu" dai han khac: Phan anh gia tri hien co
va tinh hinh bien dong cua von cho vay hoac dau tuf dai han khac cua
doanh nghiep.
1.3.2 Noi du n g va phUctng p h a p p h a n anh
(1) Khi doanh nghiep mua cd phieu hoac gop von vao dcm vi khac
(dutfi 20% quyen bieu quyet), ke toan ghi:
Nor TK 228
Co TK 111, 112,
(2) Khi mua trai phieu can cuf vao chufng tif chi tien va trai phieu
da mua, ghi:
Nor TK 228
Co TK 111, 112,
(3) Neu lai trai phieu, co tufc, lai nhuan dtfcrc nhan dinh ky, ke
toan phan anh:
No’ TK: 111, 112; hoac 131 (neu chu'a nhan).

Vi du:
1. Mua 500 co phieu co menh gia 100.000/cp va tra = TGNH
2. Ban 200 co phieu, gia goc la 100.000/cp, gia ban la 105.000/cp
va thu = ti§n mat.
3. Ban 100 co phieu, gia goc la 108.000/cp, gia ban ’ila 90.000/cp va
thu = TGNH
Cac NVKT tren dUcfc dinh khoan nhu sau:
(1) No TK 121 (1211): 500 x 100.000
Co TK 112 (1121): 500 xlOO.OOO
(2) Nd TK 111 (1111): 200 x 105.000
Co TK 121 (1211): 200 x 100.000
Co TK 515: 200 x 5000
(3) No TK 112 (1121): 100 x 90.000
No TK 635: 100 x 18.000
Co TK 121 (1211): 100 x 108.000
Sff 2;
515 111,1.12,131
Thu lai dinh kjf tii hoat dong
dau tu chufng khoan ng^n han
Lai

Thanh toan trai phieu
121
(ngan han) den han
Gia goc
347


cong ty con, nhifng dong thdi chu sd hufu cd phieu cung phai chiu rui ro
khi cong ty con thua 16, giai the (hoac pha san) theo dieu le ciia doanh
nghiep va Luat pha san doanh nghiep.
(2) Khoan dau tif von v&o cong ty con hoat dong theo loai hinh
cong ty Nha mfdc, cong ty TNHH mot thanh vien, cong ty cd phan
Nha mfdc va cac loai hinh doanh nghiep khac.
2.1. Mpt so" quy dinh ve ke toan dau tif vao ca c cong ty con
(1) Von dau tif vao cong ty con phai difgc phan anh theo gia goc,
bao gom gia mua cong (+) cac chi phi mua (neu co), nhuf: Chi phi moi
gidi, giao dich, le phi, thue va phi Ngan hang
(2) Ke to&n phai md sd chi tiet theo doi khoan dau tuf vao tifng
cong ty con theo menh gia, gia thifc te mua cd phieu, chi phi thifc te
dau tif vao cac cong ty con
348

(3) Phai hach todn ddy du, kip thdi cdc khoan thu nhap til cong ty con
(lai co phieu, lai kinh doanh) cua ndm tai chinh vao bdo cdo tai chinh
rieng ciia cong ty me. Co tufc, lai nhuan duac chia tuf cong ty con duac hach
todn vao doanh thu hoat dong tai chinh hang nam cua cong ty me.
2.2. Tai khoan stif dung
Ke todn dau tu vao cdc cong ty con sit dung Tai khoan 221 - Dau
tu vao cong ty con.
Ket cau tai khoan nay nhu sau:
Ben Ng: Gid tri thuc te cdc khoan dau tu vao cong ty con tdng.

Cd TK 121 - Dau tu chufng khodn ngan han.
349

(4) Cuoi n&m tai chinh nhan dufgc thong bao chia co ttfc, lai
kinh doanh, hoac nhan difgc tien ve cac khoan lai dufcfc chia tit cong
ty con, ghi:
Ncf TK 111, 112
Ng TK 131 - Phai thu khach hang; hoac
Ng TK 221 - Dau tif vao cong ty con (Trufrng hcfp lai dirge chia
de lai tang von dau tif vao cong ty con - neu co)
Co TK 515 - Doanh thu hoat dong tai chlnh.
(5) Khi chuyen doi khoan dau tif vao cong ty con thanh khoan dau
tif vao cong ty lien ket, hoac trd thanh khoan dau tuf la cong cu tai
chlnh, ghi:
Ncf TK 121 - Dau tif chufng khoan ngan han
Ng TK 223 - Dau tuf vao cong ty lien ket
Ng TK 228 - Dau tif dai han khac
Co TK 221 - Dau tif vao cong ty con.
(6) Khi thu hoi, thanh ly von dau tif vao cong ty con, phat sinh 16
ve thu hoi von dau tif, ghi:
Na cac TK 111, 112
Ncf TK 131 - Phai thu khach hang
Ng TK 635 - Chi phi tai chlnh (doi vdi cac khoan 16 dau tif
khong the thu hoi)

Nq TK 811- Chenh lech
Co TK 211, 213, 217 - Nguyen gia
Hoac
Nq TK 211 - Gia danh gia lai
Nor TK 811 - Chenh lech
Co Tk 152, 153, - Gia xuat kho
3. KE TOAN CAC KHOAN DAU Tl/ VAO CONG TY LIEN K ET
3.1. Khai niem
- Cong ty lien ket la cong ty ma trong do nha dau ttf co anh htfcfng
d&ng ke nhtfng khong phai la cong ty con hoac la cong ty lien doanh
cua nha dau ttf. Dtfcfc coi la anh htfcfng dang ke khi nha dau ttf co
quyen tham gia vao viec dtfa ra cac quyet dinh ve chinh sach tai chinh
va hoat dong ciia ben nhan dau ttf nhtfng khong kiem soat cac chinh
sach do.
Nha dAu ttf co anh htfcfng dang ke khi nim giuf trtfc tiep hoac gi&n
tiep thong qua cac cong ty con It nhat 20% quyen bieu quyet ciia ben
nhan d&u ttf, trif khi co quy dinh hoac thoa thuan khac. Nha dau ttf co
anh htfdng dang ke dtfgc bieu hien thong qua 1 hoac cac trtfcfng hop sau:
- Co dai dien trong hoi dong quan tri hoac cap quan tri ttfcfng
dtfong cua cong ty lien ket
- Co quy§n tham gia vao qua trinh hoach dinh chinh sach
- Co cac giao dich quan trong gitfa nha dau ttf va ben nhan dau ttf
- Co stf trao doi ve can bo quan ly
- Co stf cung cap thong tin ky thuat quan trong
3.2, Mpt so quy dinh lien quan den khoan dau tuf vao cong ty
lien k et
- Viec ke toan khoan dau til vao COllg ty lion klTt khi lap va trinh
bay bao cao tai chinh rieng ciia nha dau ttf dtfgc thtfc hien theo phtfang
phdp gia goc.
- Gia goc ciia khoan dau ttf vao cong ty lien ket bao gom phan von

- TCr thdi diem nha dau tif khong con difgc coi la co anh hifdng
dang ke doi vdi cong ty lien ket, nha dau tif phai ket chuyen gia tri
ghi sd cua khoan dau tif vao cong ty lien ket sang cac tai khoan khac
co lien quan.
3.3. Tai khoan suf dung
Ke toan dau tif vao cong ty lien ket suf dung Tai khoan 223 - Dau
tif vao cong ty lien ket.
Ket cau cua tai khoan nay nhif sau:
Ben Ng: Gia goc khoan dau tif tang;
Ben Co:
- Gia goc khoan dau tif giam do thu difgc cac khoan lgi Ich ngoai
lgi nhuan difgc chia;
- Gid goc kho&n dau tif giam do ban, thanh ly toan bo hoac mot
phan khoan dau tif;
So du ben No:
Gid goc khoan dau tif vao cong ty lien ket hien dang nam giuf cuoi ky.
3.4. Npi dung va phifcfng phap phan anh
1- Khi dau tif vao cong ty lien ket difdi hinh thufc mua co phieu hoac
gop von bang tien, can cuf vao so tien thifc t£ chi, nha dau tif ghi:
Ng TK 223 - Dau tif vao cong ty lien ket
Co cdc TK 111, 112.
2- Trifdng hgp nha dau tif da nam giuf mot khoan dau tif du’di 20%
quyen bieu quyet vao mot cong ty xac dinh, khi nha dau tif mua them
co phieu hoac g6p them von vao cong ty dd de dat difgc dieu kien co
anh hufdng dang ke doi vdi ben nhan dau tif, nha dau tuf ghi:
352


Neu dau tu vao cong ty lien ket bang TSCD, ke todn se ghi:
Ng TK 214 —> Gia tri hao m6n
Ng TK 223 -> Gia dufgc dinh gia lai
Ng TK 811 —> Chenh lech gid tri con lai > gid dugc danh gia
lai
Co TK 211 (213)—» Nguyen gia
Con neu gia tri con lai < gia dugc danh gia lai thi chenh lech dugc
ghi Co TK 711.
5. Khi dugc chia cd tu'c hoac lgi nhuan tif cong ty lien ket, ke toan
se ghi:
Ng TK 131 (hoac 111, 112) —> Neu nhan ve de suf dung
Ng TK 223 —> Neu nhan bang cd phieu
Co TK 515
353

6. Khi nhugng ban hoac thanh ly khoan dau tu v&o cong ty lien
ket, ke toan se ghi:
- Neu gia goc > gia bdn (16)
Ng TK 111, 112,
Ng TK 635 —> Chenh lech gia goc > Gia ban
Co TK 223 -> Gia goc
- Neu gia goc < gia ban (lai)
Ng TK 111, 112,
Ng TK 635 —» Chenh lech gia goc < Gia ban

von lien doanh;
354

+ Cac khoan ntf phai tra phai ganh chiu;
+ Doanh thu dtftfc chia tif viec ban hang hoac cung cap dich vu cua
lien doanh;
+ Chi phi phai ganh chiu.
d) Khi ben lien doanh co phat sinh chi phi chung phai md sd ke
toan de ghi chep, tap htfp toan bo cac chi phi chung do. Dinh ky c&n
cuf vao cac thoa thuan trong htfp dong lien doanh ve viec phan bd cac
chi phi chung, ke toan lap Bang phan bd chi phi chung (Bieu so" 04),
diftfc cac ben lien doanh xac nhan, giao cho moi ben giuf mot ban (ban
chinh). Bang phan bd chi phi chung kem theo cac chufng tuf goc htfp
phap la can cuf de mdi ben lien doanh ke toan chi phi chung dUtfc phan
bd tuf htfp dong.
d) Trudng htfp htfp dong lien doanh quy dinh chia san pham, dinh
ky theo thoa thuan trong htfp dong lien doanh, cac ben lien doanh
phai lap Bang phan chia san pham (Bieu sd 05) cho cac ben gop von
va duftfc cac ben xac nhan sd ltftfng, quy cach san pham diftfc chia tif
htfp dong, giao cho mdi ben giuf mot ban (ban chinh). Mdi khi thifc giao
san pham, cac ben lien doanh phai lap Phieu giao nhan san pham
(hoac phieu xuat kho) lam 2 ban, giao cho mdi ben giuf mot ban. Phieu
giao nhan san pham la can cuf de cac ben lien doanh ghi sd ke toan,
theo doi va la can cuf thanh ly htfp dong.