chiết khâu cho vay và cầm cố giấy tờ: Thực trạng hạch toán hoạt động đầu tư vào công ty con ở Việt Nam

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2) Quyền hạn, trách nhiệm của công ty mẹ, công ty con.
2.1) Quyền hạn, trách nhiệm của công ty mẹ.
l=X&.%&Dd4"0O4&mI4ODY
#nhophhqod4gg'prggWphhqs
F7gtu)d'7D+',0+'&
g)=Z&.&(.QD+'&+',1'7
Y:D0".D#$&52+&
0+'&X&'@"8 Dv'.?.)
p)4/M&%@<$+',+'&7
9"/.1.3\X&7<%:0
D.Q.L"R/'@(<&9gF7')
w)="R/+',&`'7DD#$
&52+3+'&91&(<%&0
+.<%&3"R&51&(<+#./<+
73]/.Q&WA?.H'(&+'&+
',9@7(?)
t)"R9.QD+',@73+
'&1&(<%&'@(<&9wF7'9.0
]+',@7(?)
q)="R/+',<+73]&+'&X&'@(
<&9wF7'D/&52+?#$AGgi7
.D+'&?'7H%A&5H%+'&B
+',73](&+'&)
n)="R/&(<%&"'@(<&9wF7'%&
+'&1X.(./A&+'&<D]+',
+'&"/"./?9.0]+',&9<&9./
"/"?&+'&3@(
2.2) Quyền hạn, trách nhiệm của công ty con.
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Website: http://www.docs.vn Email : lienhe@docs.vn Tel : 0918.775.368
Website: http://www.docs.vn Email : lienhe@docs.vn Tel : 0918.775.368
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N9.Q#%:.&(#%&
+',!"@"0+',79#%:
M.1y?'71D<%&8##%:"M.1D
+']/0!@"R:"8/<
&(<%&D+',y !"&5"/
+',&2 1%1!"z
3. Những vấn đề liên quan đến báo cáo tài chính hợp nhất.
l=X&.%&Dd4"0O4&mI4ODY
#nhophhqod4gg'prggWphhqs
F7gt{)S&&AD+',+'&
g)&R<;WA&3&&.X&'@
D.+',B9.3&&#H'N
sS&&A/GD?+'X&'@D.7
<&y
3sS&&2/<9<%&EWD?+'y
sS&&2/+9.Q7D?+')
p)"R@.3&&'@(<&9gF7'"
"/.3&&?""/!'D3&&AD
+'&)
w)?'!D"R(%X&.D+',"R(
%X&.D+'&9G3&&.+
!"'@.3&&A/G3&&2/D
?+')
t)="R/<+3&5<+R73&&%&+'&
.?+#.<+A^&59(&"R9.Q
+',#%:3&&?.3&&A/G3&&2
/D?+')
q)=&"R/"R9.Q+',I%:3!
&(`'7k<+"/3&&.+
Website: http://www.docs.vn Email : lienhe@docs.vn Tel : 0918.775.368
Website: http://www.docs.vn Email : lienhe@docs.vn Tel : 0918.775.368
!"'@L+'&"R9.Q+',k.
3&&A/G3&&2/D?+')S&&?
M&5<+M+L+'&?"9?9!
!&5#.)
n)O3&&.'&AEWD+',D
+'&3&&A/G3&&2/D9?+'
9"/."$(:#AD+',)S9#&D3&&.
'@(<&9'9?D+',.I2
)
u)F0+'&&3&&.X&'@D
.B9.3&&2/73&%@<0
+',)
II. Hạch toán các khoản đầu tư vào công ty con theo chế độ hiện hành.
1.Tài khoản sử dụng.
1.1) Tài khoản sử dụng.
-=<&9'<+9#!"+',!"1
&5&+'&)O<&9!"'"/9=
ppg-F!"&+'&)
lps=<&9ppg-F!"&+'&
sF2=<&9ppg|F!" <&%(}=<&9ppg
|F!"&+'&})
3s%<G"8<&D=<&9ppg|F!"&
+'&})
=<&9ppg%]9@?3<&9
!"&+'&)&9!"&+'&3&MN
lgs)O2%&. T^?D+',&
+'&&(X&.&(+'2!)O2?M2
"R2"I)
Website: http://www.docs.vn Email : lienhe@docs.vn Tel : 0918.775.368
Website: http://www.docs.vn Email : lienhe@docs.vn Tel : 0918.775.368
O+',.D#$2"R(O+'&?'7
F(2+? 3!&4M9@?'73'
G7C7#232#7."8<%&H
./X&'@&7.&(D%&)O+',.D
#$2"/"2 <9&(<%&D+'
&"MRD#$2[9@D&<+'&
.~9l&5#9sX&7.D%&v#9%&
)
lps)&9!"&+'&&(X&.&(+'
"0+'=44+'2!"0.&(
%&<)
1.2) Kết cấu và nội dung của tài khoản 221- Đầu tư vào công ty con.
Bên Nợ:
•@1<&9!"&+'&W)
Bên Có:
•@1<&9!"&+'&9)
Số dư bên Nợ:
•@1<&9!"&+'&?D+',)
=<&9ppg-F!"&+'&?p<&9GpN
-=<&9ppgg-F!"2:x9@?3
D.&(2!"&+'&D+',)
-=<&9ppgp-F!"<:x9@?3
D.&(!"<&+'&D+',)
1.3) Hạch toán Tài khoản 221 - Đầu tư vào công ty con cần tôn trọng một số
quy định sau
lgs)!"&+'&9"/9X&3&M
l€sAl?s"NOA+0&%@.A
AH)))
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Website: http://www.docs.vn Email : lienhe@docs.vn Tel : 0918.775.368
lps)&9#2X&%•<&9!"&L+'&X&
12A1!"&+'&)))
lws)x9(&!'D<@R<&9L+'&l.I2
.I<%&sDWA&3&&AD+',)
O2 ./"/L+'&"/(&&%&&(
AWD+',)
2. Phương pháp hạch toán một số các nghiệp vụ đầu tư vào công ty con.
l=X&+""0%k1`1#pgs
lgs+',2&5!"&+'&3E7X&
<?!"&5<&9!"(+'&W &<&9
71!"&+'&N
/=ppg-F!"&+'&
O?=ggg-=75y&5
O?=ggp-=7H
O?=wtg-'%()
FMR#2&S9H<&X&%•L.&(2
X&l!"&+'&3E2D+'
&s)
lps?A#7++0&%@3&
2&51!"&+'&N
/=ppg-F!"&+'&
O?=gggggp)))
lws="R/'<&9!"&+'.<.%&+:
A<&9!"&+'&N
/=ppg-F!"&+'&
O?=ppp-?.%&&5
O?=ppw-F!"&+'.<
O?=pp{-F!"%(<
O?=gpg-F!" <&>(<)
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Website: http://www.docs.vn Email : lienhe@docs.vn Tel : 0918.775.368
ltsOWA"/+3&2 .I<%&&5
"/77<&9.I"/L+'&N
/=gggggp
/=gwg-x9<y&5
/=ppg-F!"&+'&l="R/.I"/.(W
!"&+'&-?s
O?=qgq-‚&&(A)
lqs'2<&9!"&+'&<&9!"&+
'.<&5<&9!".+:AN
/=gpg-F!" <&>(
/=ppw-F!"&+'.<
/=pp{-F!"%(<
O?=ppg-F!"&+'&)
lnsM.Q!"&+'&#.~7M
!"N
/=gggggp
/=gwg-x9<
/=nwq-OAAl0<&9.~!"<+Ms
O?=ppg-F!"&+'&)
lusM.Q!"&+'&#.I7M
!"N
/=gggggp
/=gw{-x9<
O?=ppg-F!"&+'&
O?=qgq-‚&&(Al0<&9.
.I!"Ms
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Website: http://www.docs.vn Email : lienhe@docs.vn Tel : 0918.775.368
III. Thực trạng hạch toán hoạt động đầu tư vào công ty con ở Việt Nam
và một số kiến nghị.
1. Thực trạng hoạt động đầu tư vào công ty con.
4'0++',-&<+9.70ƒ)
7&^'.07%:+'%&$"
D?)O"00%:X&p%(+7+',-
&N= G.+',T!"&+'&7Al&.%
&'s)=X&%('.$+',+'&T+
!"A)='9G'E#1#9#D++',
&<+9%&.&5$'@A%1QD
D"0''!9.Q%'QA)*%&<%&
 AM&?"R?!<%&&5
X&7#H&?)?&5.?!5@
"R&578&+&((&@D5
l"<'.9&5Hs)O?$A%:G1
7G7')
vG'"0*P.A%:)$WLg{{h?I?G7+
'&(&$+<)4C.M&7
<)#7#69./ #6A)F.(
''+'#9^G+&(<D#9`l%!<As
</.(0X&.&(/M.#1/A
!9A2#9^G)F?.#1X&%C:A
].%,30%&<)„+'<]<
%&5l1`.sC[<Q</ME<#&
9."/3)F?.#1X&7)m%
.&(</'"$"R\;%A0"$$|=}
#6"/57<)=".|(<%&}.
D*P3…&;)3@"R\<~.&(3…
Website: http://www.docs.vn Email : lienhe@docs.vn Tel : 0918.775.368
Website: http://www.docs.vn Email : lienhe@docs.vn Tel : 0918.775.368
&.(B+',&)'.#1
#9^G(&+',&)
dL"R\"RBI%†"'N"R
?'A&+'\.+'0'.AC3
2CD+'< &32!&?y?,y#
??3‡72!D+'I?&y.?&)F7%†
1#1.#1'%@#9G'RB~+'k&("
["00)O+',T?73‡&+'&y<+?
'?\#9^G.<+?"/)="
?/"/+<%&D+'&)*<ZAD#1.
.ˆ+',"/C.|&.%&'})7#..&‰.&(
+''R)
''+'&.%"/.X&)*..'L!
X&.0 W.?&+'<)4."R!"
.(+'#9^G&(y#?#?0+'
])?L7'92 &2++'
3‡7&+'&(&<)=X&??'
@"R <&?7D7+'<$3G
9+'&)v;'+',L#9^GL3‡7!")*'
&??3!#9^G+'&.%)FH'."R/D
O+'SX#X4Š'D+JXS‹‹X*P)•".<
.')
+',?&?'79@+'&)d'7<
7'A]'X&#73‡&)*,?3‡X&N.qgi#
D&y.<&9q-tri)FH33‡&5>'7
'"RC+'&?qgiD,.|#3#%'}B.&(<
.|##&X})
Website: http://www.docs.vn Email : lienhe@docs.vn Tel : 0918.775.368
Website: http://www.docs.vn Email : lienhe@docs.vn Tel : 0918.775.368
‚&!D7<@"R::&
'+&#H/'I<7+
'&(X&++',-&'kB57<?<W)
*++',-+'&G%(7 )O?
.+',#$ghhiD+'&&5+',?'7
+'&+2G&5?z&'?
72+'"0'#&(X&++'
,-+'&I("/$<93!G<9?!
C&<\@BD(&D%&"0&7<
@"R)
 F.#1+D=2+''2#+
+',-+'&"N O+ '‚*'4l4&#X^s=2+'
&G=2+'4?GlŒ•O4Ž*s=2O+'S-„"/-
"09<U•BlU3X&sz
•=2O+'S-„"/-"09<U•BlU3X&s)UW
'#&(X&++',-+'&U3X&I(<_.:9
7%&./H#"0yT'7W3
HLgqqpig{nqi#&0<&()=X&+W=vx?=2
:<%&DU3X&A"D+'.'
8)="0<(G'#9^G<%&:%k(
.k&3)'+',9.Q!y+'&1D
3\&<%&9"/AG."/#9`2
@)))O+'mH'.>w#<'#&(X&+,-&
@#9^G+Wpw{i%&&(<%&<
Wu{iy&;'!+.0""R%H'qhh
x;*P-S…-x;vHx.X<-x;vH))).<#8W2
!??9I"/3gqi!"0(‚%1<'
"/qhhTMyA++H0#9
."/#9`3Wwhi)))
Website: http://www.docs.vn Email : lienhe@docs.vn Tel : 0918.775.368
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OADI3$@@gggophhuoF-Ox72 9.Q
2+'"0'22+'"0+'"0
.+',.+'"0&(X& +',-+'&
&(X&v‚&)@@''@@gqwophhtoF-
Ox'ro{ophhtDOAD72 9.Q2+'"0
'22+'"0+'"0.X&++'
,-+'&)
*&$0D@@gggophhuoF-Ox.<+'@
+'.%&.8@%&2+'>$2!?
)=X&?<&9wF7n'@8@%&2+'>
$2!?TMN+'2!+'=44?2!
?D2+'&(X&v‚&%&
%&2+'$2!?"/."0&
2 &(X&.D"0#()
U&0@@gqwophhtoF-OxO"8ŒŒŒD@@gggophhuoF-
Ox'@• +',-+'&0+',.+'
"0l:gs<0+',.+'=44%&"0
.D#$l:ps)O:'@7 +',-+'&0
+',.+'"0T%:02+'"0+
'(&.D2+'"0+'"0.
I'2# +',-+'&X&@@gqwophhtoF-
Ox)O'@(:'D'<+'2#&0'@(
O"8ŒŒŒ@@gqwophhtoF-Ox)=X&?+',?8G9.QM
4M9@S<#&=2x?=2&
"3';)
0'@[W &5'+#."/+'&&(
(@3&&"0D#$+''@8G2
 9.QD+',X&+4M=2
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Chủ Nhật, 23 tháng 2, 2014

Thực trạng hạch toán hoạt động đầu tư vào công ty con ở Việt Nam

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