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Home Loan

In: Business and Management

Submitted By minhphuong94
Words 797
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I. BẢN CHẤT CÁC KHOẢN DỰ PHÒNG VỀ TÁI CƠ CẤU. http://tuvan.webketoan.vn/Chuan-muc-so-18-Cac-khoan-du-phong-tai-san-va-no-tiem-tang_165.html 1. Khái niệm
Tái cơ cấu là tiến hành cơ cấu lại mô hình của các tổ chức; trong đó có các doanh nghiệp. Với việc xây dựng lại toàn bộ sơ đồ cơ cấu tổ chức, thậm chí thay đổi bề mặt, có tính hình thức các phòng ban chức năng, thay tên gọi.
Theo chuẩn mực kế toán số 18, một số ví dụ về những sự kiện nằm trong định nghĩa về tái cơ cấu doanh nghiệp.
+ Bán hoặc chấm dứt một dây chuyền sản xuất sản phẩm
+ Đóng cửa cơ sở kinh doanh ở một địa phương, một quốc gia khác hoặc chuyển đổi hoạt động kinh doanh từ địa phương này, quốc gia này sang một địa phương hoặc một quốc gia khác
+ Thay đổi cơ cấu bô máy quản lý, ví dụ loại bỏ một cấp quản lý
+ Hoạt động tái cơ cấu cơ bản sẽ gây ra tác động lớn đến bản chất và mục tiêu hoạt động kinh doanh của doanh nghiệp. 2. Bản chất và mục đích của khoản dự phòng tái cơ cấu
Về mặt bản chất, các khoản dự phòng là các khoản được trích trước vào chi phí hoạt động kinh doanh năm báo cáo của doanh nghiệp, giúp cho doanh nghiệp có nguốn tài chính để bù đắp tổn thất có thể xảy ra trong năm kế hoạch, nhằm đảm bảo nguồn vốn kinh doanh, đảm bảo cho doanh nghiệp phản ánh giá trị của các đối tượng được trích lập dự phòng không cao hơn giá cả trên thị trường hoặc giá trị có thể thu hồi được. Có thể chia các khoản dự phòng ra làm 03 nhóm :
Nhóm một: nhóm dự phòng nhằm bù đắp tổn thất tài sản của doanh nghiệp, gồm có dự phòng giảm giá đầu tư ( dài và ngắn hạn); dự phòng nợ phải thu khó đòi; dự phòng giảm giá hàng tồn kho
Nhóm hai: nhóm dự phòng về khả năng phát sinh nợ phải trả của doanh nghiệp, gồm có dự phòng trợ cấp mất việc làm và dự phòng phải trả ( như dự phòng về bảo hành sản phẩm, hàng hóa, tái cơ cấu doanh nghiệp, dự phòng cho các hợp đồng có rủi ro lớn…)
Nhóm ba: dự phòng quỹ thuộc vốn chủ sở hữu của doanh nghiệp.
Như vậy, bản chất dự phòng tái cơ cấu doanh nghiệp là dự phòng về khả năng phát sinh nợ phải trả của doanh nghiệp. 3. Thời điểm ghi nhận và tài khoản sử dụng
Khoản dự phòng về tái cơ cấu doanh nghiệp được lập tại thời điểm lập Báo cáo tài chính. Trường hợp số dự phòng cần lập ở kỳ này lớn hơn số dự phòng đã lập ở kỳ trước chưa sử dụng hết thì số chênh lệch được ghi nhận vào chi phí sản xuất của kỳ đó. Trường hợp ngược lại, số chênh lệch phải được hoàn nhập ghi giảm chi phí sản xuất trong kỳ.
Một khoản dự phòng cho các khoản chi phí tái cơ cấu doanh nghiệp chỉ được ghi nhận khi có đủ các điều kiện ghi nhận đối với các khoản dự phòng theo quy định tại Chuẩn mực kế toán “Các khoản dự phòng, tài sản và nợ tiềm tàng”.
Những chi phí trực tiếp phát sinh từ hoạt động tái cơ cấu thỏa mãn cả 2 điều kiện: * Cần phải có cho hoạt động tái cơ cấu; * Không liên quan đến các hoạt động thường xuyên của doanh nghiệp.
Khoản dự phòng cho việc tái cơ cấu không bao gốm các chi phí như: tiếp thị, đào tạo lại hoặc thuyên chuyển nhân viên hiện có, đầu tư vào những hệ thống mới và các mạng lưới phân phối...
Tài khoản sử dụng: TK 352 – Dự phòng phải trả Cụ thể là tài khoản cấp 2: 3523 – Dự phòng tái cơ cấu doanh nghiệp
TK 352 – Dự phòng phải trả * Giảm khi phát sinh khoản chi phí liên quan đến khoản dự phòng đã được lập ban đầu; * Giảm (hoàn nhập) khi doanh nghiệp chắc chắn không còn phải chịu sự giám sát về kinh tế do không phải chi trả cho nghĩa vụ nợ; * Giảm số chênh lệch giữa số dự phòng phải trả lập năm nay nhỏ hơn số dự phòng phải trả đã lập năm trước chưa sử dụng hết | * Số dư dự phòng phải trả trích lập vào chi phí | | Số dư cuối kỳ | http://ketoanthienung.com/ban-chat-va-muc-dich-cua-cac-khoan-du-phong.htm

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