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KE TOAN BAT fitiNG SAN BAU Ttf
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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
2. M0T SO QUY DINH LIEN QUAN DEN KE TOAN BAT DONG sAn d a u TU
(1) Mot bat dong san dau ttf dtfcfc ghi nhan la tai san phai thoa man dong thdi hai dieu kien sau:
a) Chic chan thu dtfcrc ltfi Ich kinh te trong ttfcfng lai;
b) Nguyen gid cua bat dong san dau ttf phai dtfcfc xdc dinh mot cach dang tin cay.
(2) Bat dong san dau ttf phai dtfcfc xdc dinh gid tri ban dau theo nguyen gid. Nguyen gid cua bat dong san dau ttf bao gom ca cdc chi phi giao dich lien quan trufc tiep ban dau.
(3) Cac chi phi lien quan den bat dong san dau ttf phat sinh sau ghi nhan ban dau phai dtfcfc ghi nhan la chi phi san xuat, kinh doanh trong ky, trif khi chi phi nay c6 kha nang chac chin 1dm cho bat dong san dau ttf tao ra lori Ich kinh te trong ttfcfng lai nhieu horn
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mtic hoat dong dirge danh gia ban dau thi dirge ghi tdng nguyen gia bat dong san dau tir.
(4) Sau ghi nhan ban diu, trong thoi gian nam giuf, cho thue hoat dong bat dong san dau tir dirge xac dinh theo nguyen gia, so khau hao luy ke va gia tri con lai.
(5) Viec chuyen tir bat dong sdn d£u tuf sang bat dong san chu sd hufu suf dung hay hang ton kho va ngtfgc lai chi dirge thtfchien khi co sir thay doi ve muc dich suf dung nhuf cac trtfdng hgp sau:
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&uttf 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 tra 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:
- Doi vdi cac bat dong san khi mua ve da xac dinh ro muc dich de bdn trong ky dtfgc ke toan tuan theo Chuan mtfc ke todn so` 02 “Hang
ton kho”;
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- Doi vdi bat dong san khi mua ve chua xac dinh ro difac muc dich siif dung trong tifang lai hoac mua v4 de chuyen cho thue hoat dong (thoa man di§u kien ghi nhan BDS dau tif) thi dufo’c ke toan tuan theo Chuan mifc ke toan so 05 “Bat. dong san dau tuf”.
(9) Rieng doi vdi cac doanh nghiep la ngan hang, to chufc tin dung va to chufc tai chlnh khac, viec ke toan BDS dau tif dufcfc hifdng d§n trong mot v&n ban rieng ma khong ap dung theo quy dinh tai thong tif nay.
3. TINH GlA BAT DONG SAN DAU TlT
Bat dong san dau tif difac ghi nhan theo nguyen gia. Nguyen gia cua bat dong san dau tif la toan bo cac chi phi (tien mat hoac tifang difang tien) ma doanh nghiep bo ra hoac gia tri hap ly cua cac khoan khac difa ra trao doi de co difcrc bat dong san d&u tif tinh den thdi diem mua hoac xay difng hoan thanh bat dong san dau tif do.
Tuy thuoc vao tifng trifdng hcrp, nguyen gia cua bat dong san d&u tif difac xac dinh nhuf sau:
3.1. Mua s&m
- Nguyen gia cua bat dong san dau tif difac mua bao gom gia mua va cac chi phi lien quan trifc tiep den viec mua, nhif: Phi dich vu tu 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 tai 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:
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- Chi phi phat sinh ban dau (trir trudng hop cac chi phi nay la can thiet de dua bat dong san dau tu vao trang thai s&n samg suf dung);
- Cac chi phi khi mdi dua bat dong san d§u tu vao hoat dong lan dau trudc khi bat dong san dau tu dat tdi trang thai hoat dong binh thudng theo du kien;
- Cac chi phi khong binh thudng ve nguyen vat lifeu. lao dong hoac cac nguon luc kh&c trong qua trinh xay dung bat dong s an d&u tu.
4. KHAU HAO BAT DONG SAN DAU TIJ
Trong qua trinh nam giuf chd tang gia, hoac cho thue hoat dong phai tien hanh trich khau hao bat dong san dau tu. Khau hao bat dong san dau tu duac ghi nhan la chi phi kinh doanh trong ky. Doanh nghiep co the dua vao cac bat dong san chii sd hufu s;uf dung cung loai de udc tinh thdi gian suf dung htfu Ich va xac dinh phuang phap khau hao cua bat dong san dau tu.
5. KE TOAN CHI TIET
Ke toan chi tiet BDS dau tu dugc thuc hien tu nhir` TSCD. 6. KE TOAN TONG H 0P
6.1. Tai khoan sii dung
Ke toan tong hcfp BDS dau tu sii dung TK 217 “B>at dong san dau tu\ Ket cau tai khoan nay nhu sau:
Ben Ng: Nguyen gia bat dong san dau tu tang len. Ben Co: Nguyen gia bat dong san dau tu giam xuong.
Sd du ben Ng: Nguyen gia bat dong san dau tu hien cd. 6.2. Phtfcfng phap phan anh
(1) Khi mua bat dong san dau tu theo phuang thufc tra ti§n ngay:
a) Neu doanh nghiep nop thue GTGT theo phuong phap khau truf, ghi: Ng TK 217 - Bat dong san dau tu
Ng TK 133 - Thue GTGT dugc khau trif (13312) Cd cac TK 111, 112, 331.
b) Neu doanh nghiep nop thue GTGT theo phiftfng phap tinh true tiep tren, ghi:
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
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- 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 huUsif dung (tufc la TSCD) thanh BDS dau tu, ke toan se ghi:
- Chuyen NG: Ncr TK 217
Co TK 211, 213 - Chuyen gia tri hao mon:
No TK 2141 (2143) C6 TK 2147
(5) Khi chuyen hang hoa BDS thanh BDS dau tif, ke toan ghi: No TK 217
Co TK 156 (1567)
(6) Khi ban BDS dau tif, ke toan phan anh cac noi dung:
- Ghi nhan doanh thu: No TK 111, 112, 131
C6 TK 511 (5117) -» Co TK 333 (3331) ->
Gi£ bin Thue GTGT
Neu doanh nghiep nop thue theo phtfOng phap trifc tiep, ke toan ghi: No TK 111, 112, 131
Co TK 511 (5117) - Ghi giam BDS dau tif:
No TK 214 (2147) -> Gia tri hao m6n No TK 632 —> Gia tri con lai
C6 TK 217 —> Nguyen gia
(7) Khi chuyen BDS dau tif thanh hang h6a BDS, ke toan ghi: No TK 156 (1567) -> Gia tri c6n lai
No TK 214 (2147) -> Gia tri hao mon C6 TK 217 —> Nguy§n 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
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