Unit 1: INTRDUCTION TO ACCOUNTING

Jobs in accounting:
- Accountant /əˈkaʊntənt/: kế toán
- Management accountant: kế toán quản trị
/ˈmænɪdʒmənt/
- Financal controller /kənˈtrəʊlə(r)/: kiểm soát tài chính
- Tax adviser /ədˈvaɪzə(r)/: cố vấn thuế
- Internal auditors: kiểm toán viên nội bộ
/ɪnˈtɜːnl/
- External auditors: kiểm toán viên độc lập
/ɪkˈstɜːnl/
- Public accountant: kế toán công
- Bookkeeper /ˈbʊkkiːpə(r)/: kế toán viên
Trainee accountants /ˌtreɪˈniː/: kế toán viên tập sự
Accountants who are studying for professional examinations
- Examinations /ɪɡˌzæmɪˈneɪʃn/_B2 (n): các kỳ thi, bài kiểm tra
- Professional /prəˈfeʃənl/) _A2 (adj): chuyên nghiệp
Bookkeepers
Administrative staff responsible for processing the records of a business’s financal activities
- Administrative /ədˈmɪnɪstrətɪv/_C1 (adj): hành chính, liên quan đến quản lý
- Responsible /rɪˈspɒnsəbl/_B1 (adj): chịu trách nhiệm, có trách nhiệm
Tax accountant: Kế toán thuế
An accountant specializing in a company’s tax affairs.
- Specializing /ˈspeʃəlaɪzɪŋ/: chuyên môn
- Affairs /əˈfeə(r)/_B2 (n): vấn đề, công việc
Back-office manager: quản lý văn phòng ngân hàng
Person in charge of the staff responsible for giving administrative support to the Finance
department
- Administrative /ədˈmɪnɪstrətɪv/_C1 (adj): hành chính, liên quan đến quản lý
- Department /dɪˈpɑːtmənt/_A2 (n): phòng ban, bộ phận
Internal auditors: kiểm toán nội bộ

1
Employees of a company who are responsible for inspecting its accounts
- Inspecting /ɪnˈspektɪŋ/_C1: kiểm tra, thanh tra
External auditors: kiểm toán độc lập
People employed by an outside firm of accountants and hired by a company
- Hired /ˌhaɪəd/: được thuê, đã thuê
International accounting
International companies can choose how they present financial information to outside parties.
The rules and regulations between countries vary significantly. Accountants worldwide are
familiar with the words ‘Generally Accepted Accounting Principles (GAAP)’. Some of the
basic principles are:
- The going concern principle: nguyên tắc hoạt động
- The prudence principle: nguyên tắc thận trọng
- The matching principle: nguyên tắc phù hợp
- The consistency principle: nguyên tắc nhất quán
The development of these principles has greatly differed between countries. For example, in
most English-speaking countries it is often accepted practice to offset unrealized gains from
unrealized losses, or to re-value long term assets upwards, provied sufficient proof of the
current value can be shown. This means that accounts can have very different values, depending
on whether the company chooses to follow local accounting standards, International Financial
Peporting Standards (IFRS) – formerly the Internatinal Accounting Standards (IAS) – or
U.S.GAAP. whether the company can choose is governed by the laws of the country where it is
registered. For example, the U.S.A and Japan currently allow publicly-traded companies to
prepare their financial statements using the standards of the International Accounting Standards
Committee (IASC), but they must also include a reconciliation to domestic GAAP.
- vary /ˈveəri/_B2 (v): thay đổi, biến đổi
- significantly /sɪɡˈnɪfɪkəntli/_B2 (adv): đáng kể, một cách quan trọng
- worldwide /ˌwɜːldˈwaɪd/_B1 (adj, adv): toàn cầu, trên toàn thế giới
- differ /ˈdɪfə(r)/_B1 (v): khác nhau, không giống nhau
- offset unrealized gains /ˈɒfset/ /ˌʌnˈrɪəlaɪzd/ / ˈɡeɪnz/: bù đắp lợi nhuận chưa thực hiện
- reconciliation /ˌrekənsɪliˈeɪʃn/: đối chiếu, hòa giải
- upwards /ˈʌpwədz/_B2 (adv): tăng lên
- sufficient /səˈfɪʃnt/_B2 (adj): đủ, đầy đủ
- proof (of) /pruːf/_B2 (n): bằng chứng (về)
- domestic /dəˈmestɪk/_B2 (adj): nội địa, trong nước
Publicly traded company a firm that sells its shares to anyone who wants to buy them.
2
English-speaking countries for example, Australia, the U.K..,and the USA
Accepted practice the way that most people do something
Local accounting standards the rules and regulation which state how accountants operate in a
particular place
Outside parties’ people or groups who are not involved with the company.
The matching principle: nguyên tắc phù hợp.
This principle is concerned with the timing of the recognition of transactions in the accounts.
Item are recorded when the income or expense arises and are not dependent on the movement of
cash.
The going concern principle: nguyên tắc hoạt động liên tục
When preparing account, one must assume that the enterprise will still be viable in the years to
come. Practically all accouting items are affected by this assumption, such as the carring value
of fixed assets and inventiories, and the ability to repay debts and other obligations.
The prudence principle: nguyên tắc thận trọng
What value should be given to the numbers in the acccounts? It is normal to act pessimistically
so that profits and assets are not overstated, and expenses and liabilities realistically valued.
The consistency principle: nguyên tắc nhất quán
Acccouts should be produced using the same priciples from one years to the next. Deviations
from this principle must be noted, and the effects on the accounts shown.
Debt – money that is owed
Lease – an agreement where the owner of something allows someone else to use it for a
specific time for a sum of money.
Gearing – the proportion of own captital to borrowed funds when buying an asset or financing
a company.
Liabilities – the opposite of assets
Contract – an agreement between two or more parties, often written
Transaction - buying or selling something
Shareholder – someone who owns parts of a company

3
 UNIT 2: FINANCIAL STATEMETS AND RATIOS
Consolidated affiliates – the holding company owns a minority interest (less than 50%), but
the accounts are nevertheless consolidated.
Retained earnings – profit which is not paid out to shareholders in the form of dividends, but
instead is kept by the company to reinvest or pay off debts.
Current receivables – amounts that will be collected in the normal course of business within
one years.
Commom stock – the ordinary shares held by the owners, who therefore are the best to receive
their money back in the event of liquidation.
Total liabilities – the total legal obligations of a company to pay other parties
Accomulated gains – the amount affecting common stockholders, but not from movements in
the stock of the company (e.g. currency translation adjustment).
Intangible assets – an asset which does not have a physic nature (such as a trademark or a
patent).
Accruel expenses – expenses which are recorded in the books of accounts irrespective of
payments being made.
Basic earnings per share – this concept tells investors how much of a firm’s net income was
allotted to each share of common stock.
Benchmark – the process used in accounting and financial analysis to make comparisons
between different copanies and industry norms.
Deferred revenue – advance payments a company receives for products or services that are to
be delivered or performed in the future.
Error of principle – an accounting mistake in which an entity violates a fundamental principle
of accounting.
Gross profit – the income or profit remanining after the production costs have been subtracted
from revenue.
Market capitalization – the total doller market value of a company’s outstanding shares of
stock.
Reserves – protions of a business’s profits which have been set aside to strengthen the
business’s financial position
4
Gross profit margin – an indicator of how profitable a company is relative to its total assets
Return on equity – a measure of financial perfomance calculated by dividing net income by
shareholders’ equity
Receivables – amounts owned by customers to a company at a particular time and not yet paid.
Diluted Earning Per Share (Diluted EPS) – a financial ratio to check the quality of the
Earning per Share after taking into account potentially diluted securities.
===================================================================
=
Câu 1: Peter has to prepare the records to pay money to the government every 3 months.
He is a/an…….
A. Forensic accountant
B. Cost acccountant
C. Creative accountant
D. Tax accountant
Câu 2: After graduating from HUB, Lien studied higher and passed the examination in
the UK, so finally she could become a……to work for big companies and the government
offices.
A. Insolvency accounting
B. Management accounting
C. Public accountant
D. auditing
Câu 3: The government received a letter saying that our company is doing something
illegal with the records. So, they send a group of…….to examine us.
A. Auditor
B. Bookkeeper
C. Forensic accountant
D. Creative accountant
Câu 4: As we are a family business, we don’t need to hire a full time accuntant. We just
need a…….to prepare the records everyday.
A. Creative accountant
B. Cost accountant
C. Bookeeper
D. Management accountant

5
Câu 5: Mai has to prepare the records to report to the leaders of the company every
month so that they can have good business plans. Mai is a/ an…..
A. Cost accountant
B. Management accountant
C. Creative accountant
D. Bookeeper
Câu 6: The company works unsuccessful and has to stop its business. So, the company
needs a/ an…….to prepare the necessary records.
A. Auditor
B. Insolvency accountant
C. Creative accountant
D. Forensic accountant
Câu 7: Evey year, Peter follows his team to many companies to check their records and
documents to see if the company gives a true and fair view of the business. He is a/ an….
A. Public accountant
B. CFO
C. Auditor
D. Management accountant
Câu 8: As a/ an……., Bob has to calculate carefully the company’s money every month for
the expenses of its production.
A. Cost accountant
B. Itern accountant
C. Forensic accountant
D. Chief accountant
Câu 9: Manufacturing reached a peak in 1990 but productivity…has fallen…. since then
(FALL)
Câu 10: I’ll call you back as soon as I …have heard… something from the new intern.
(HEAR)
Câu 11: Laila…...left…. her job at the bank and went to work in an accountancy company.
(LEAVE)
Câu 12: He ….is serving… another customer at the moment. (SERVE)
Câu 13: What is the currency in Thailand …called? (CALL)
Câu 14: I predict this decline in interest rates…. will continue…. and the rates will fall to
around 4.75%, possibly as early as next month. (CONTINUE)
6
Câu 15: Over the coming year, I think the price of oil … will fluctuate… quite a lot.
(FLUCTUATE).
Câu 16: The Bank of England … started … to set the official interest rate in 1997. (START)
Câu 17: The company is doing well, so shareholders …. will get … a good profit this year.
(GET)
Câu 18: Has Monica … met … her new CFO before? (MEET)
Câu 19: Next Wednesday, I …will interview / am going to interview …. a new personal
assistant (INTERVIEW)
Câu 20: If the money you earn is higher than the money you spend, then your business … has
made …. a profit. (MAKE)
Câu 21: As computers improve, they are able to complete more difficult tasks and they … have
helped …us serve our customers better. (HELP)
Câu 22: He can’t start online banking until he …. registers. (REGISTER)
Câu 23: If the company … were … in debt, the accountant would be the first to know. (BE)
=================================================================
1. In which part of the balance sheet is the inventory recorded? _Curent assets
2. Which assets are labelled as non-physical items? _Intangible assets
3. A company’s current liabilities include all short-term or current debts that the
organiaztion owes to others as….. _ Accounts payable
4. What part of the income statement shows the amount of money a company has gained or
lost in a period off time? _Eanings before interests and taxes
5. Which element is recorded in the income statemnet? _Expenese
6. On balance sheet, accruals, notes payable, and account payable arre listed under which
category? _Current Liabiliries
7. Which of the following is NOT a current asset? _Land
8. Financial securities which can be changed into cash to their book value price are
categorised as… _Cash Equivalents.
9. Earnings that have a cumulative amount and are not paid to the stockholder as a dividend
is known as … _Retained Earnings
10.What are the 3 basic elements of the balance sheet? _ Assets, shareholder’s equity and
liabilities
11. Which one is NOT an expense? _ Cost of good sold
12. In which financial statement are operating and nonoperating activities of a company
recorded? _Cash flow statement

7
13. Which of the following investments should always be reported as current assets?
_Available-for-sale securities.
14.Gross profit is the difference between…. _sales and cost of goods sold
15.Which of the following accounts would be reported under operating expenses on an
income statement? _Advertising expenses.
16. An accounting priciple that outlines the specific conditions under which revenue is
recognized _ Revenue recognition.
17.An accounting method in which revenue or expenses are recorded when a trasaction
occurs rather than when payment is received or made _ Accrual basis
18.An accounting principle that requires company accounts to eb prepared with caution and
high degrees of verification._Coservatism principle.
19.An accounting principle that required a companyto use tah same accouting policies and
methods for reporting its financial statement_ Consistency principle
20.An accounting priciple that requires publicly traded companies release and provied for
the free exchange of all material facts that arre relevant to their ongoing business
operations._Full-disclosure principle
21.The assumption that an entity will remain in business for the foreseeable future_ Going
concern assumption
22.An accouting principle which states that all assets must be recorded at cash value, on the
date they were acquired_ Historical cost principle
23.The accounting principle that requires the record and recognition of expenses in the
financial statement. _ Matching principle
24.An accounting concept requiring any transaction that can significantly impact the
financial statements should not be ignored._ Materiality
25.An accounting principle that requires accounting information and financial reporting to
be independent and supported with unbiased evidence_ Objectivity principle
26.An accounting concept which requires that assets, liablities, income and expenses must
neither be overstated nor understated_ Prudence
27.An accounting principle which states that a business should report their financial
statement appropriate to a specific time period_ time period assumption
28.A standard convention used in accouting, under which all transaction must be
consistently recorded using the same currency_ Unit-of-measure assumption
29.An accounting principle that requires the financial records of any business to be kept
separate from those of its owners or any other business_Accounting entiey principle
30.A concept that requires a business to record an accounting transaction only if it can be
expressed in terms of money_ Money measurement concept
31.What kind of cost is recorded as the rent for warehouse? _ Distribution cost
32.Which of the following is a variable cost? _ Raw materials costs
33.What items aren’t part of cost accounting?
A. Stationary items
8
 B. Depreciation
C. Commission
D. Dividend
34.What kind of costs is salary paid to permanent employees in a service company recorded?
A. Fixed cost
B. Marketing cost
C. Variable cost
D. Financing cost
35.You are working for a laptop manufacturing company. Which one is an example of
overhead? _ Maintenance fee
36.Which of the following is a prime cost? _Direct labour
37.Which one is the overhead cost?
A. Direct lahour
B. Cost of goods sold
C. Raw material inventory
D. Finished goods inventory
38.What type of cost changes in proportion to level the total volume? _ Variable cost
39.What kind of costs are paid to a labour who was engaged in production activities
classified? _ Direct labour
40.An amount of money a business must currently spend to replace an essential asset with
one of the same or higher value_ Current replacement cost
41.The costs a business pays for holding inventory in stock_ Carrying cost
42.The term recording the cost of construction work, which is not yet completed_
Construction in progress
43.Expense directly attributed to the disposal of an asset, contract, or cash-generating entity_
Cost of disposal
44.A cost that has already been incurred, but which has not yet been consumed
A. Capital cost
B. Prepaid cost
C. Accrued cost
D. Defered cost
45.Costs which incur in the day-to-day operations of a business_ Administrative costs
46.The expense that can be directly tied to the production of specific goods or services_
Direct cost
47.Costs that are incurred across the course of time, regardless of the output that the
company is operating_ Indirect costs
48.All expenses incurred before a company is formed_ Preliminary expenses
49.A firm's expenses directly related to the materials and labor used in production _ Prime
costs

9
50.The total cost incurred by a company to produce, store, and sell one unit of a particular
product or service_ Unit cost / Cost of goods sold
51.We cannot afford to expand into both markets, so please find out the of expanding into
Iran instead of Iraq._ Opportunity cost
52.The term "_________ refers to a legal document that contains the fundamental conditions
under which the company is allowed to operate._ Memorandum of Association
53.….. refers to a legal document that includes rules and regulations of the company's
internal affairs._ Articles of Association
54.….. refers to a legal document issued by a governmental authority granting a company
status as a legal entity._ Certificate of Incorporation
55."The number of shares which the Corporation shall have authority to issue is
200,000,000, and all of them are common stocks.
What kind of documents can this statement be extracted from?
Memorandum of Association
56."The company provides financial services of any kind to a wide range of individuals and
business entities in Ho Chi Minh City."
What kind of documents can this statement be extracted from?
Memorandum of Association
57."The company shall in each year hold an annual general meeting in August as the end of
its fiscal year.
What kind of documents can this statement be extracted from?
Articles of Association
58."I hereby certify that Nhat Nguyen Co., Ltd. is incorporated on April 08, 2024 under the
Companies Act, 2022 and that the company is limited by shares."
What kind of documents can this statement be extracted from?
Certificate of Incorporation
59."Corporation's registered office: 623 CMT8 Street, Ward 15, District 10. HCMC."
What kind of documents can this information be extracted from?
Certificate of Incorporation
60."The Tax Deduction and Collection Account Number (TAN) of the company is
RTKR11838B. Deputy Registrar of Companies For and on behalf of the Jurisdictional
Registrar of Companies."
What kind of documents can this statement be extracted from?
Certificate of Incorporation
61. "The Company has two (02) seals. They are round and use red ink. On the seal, there are
Company name; Company code, address in the form prescribed by the law."
10
 What kind of documents can this statement be extracted from?
A. Dead of Association
B. Certificate of Incorporation
C. Memorandum of Association
D. Articles of Association
62."Every Company member is responsible for the Company debts and other asset
obligations within the capital committed to contribute to Company."
What kind of documents can this information be extracted from?
A. Articles of Association
B. Dead of Association
C. Certificate of Incorporation
D. Memorandum of Association
63.12. "The Company fulfills its tax obligations and other financial obligations in
accordance with law.”
What kind of documents can this statement be extracted from?
A. Memorandum of Association
B. Articles of Association
C. Dead of Association
D. Certificate of Incorporation
BALACE SHEET
The balance sheet (BS) is another financial statemnet that companies have to produce as part of
their accounts. The BS applied to a single point in time and gives a picture of everything that a
company owns (=its assets) and everything that owes (its liabilities). The basic equation of the
BS is: Assets=Liabilities plus Shareholders’ Equity.
Assets
Current assets are those that can ne turned into cash quickly. They include cash at the bank,
accounts receivable) i.e., money owed by costomers) and inventories (i.e., unsold stock).
Long-term assets are those that cannot be turned into cash quickly. They include fixed assets
(e.g., plant and machinery, land and buildings, motor vehicles), intangible assets (e.g.,
copyrights, patents, goodwill acquired from other companies) and financial assets (e.g.,
investment in other companies)
Liabilities

11
Current liabilities are those that have to be paid within the next year. They include bank debt,
accounts payable (i.e., money owed to suppiers and utility bills), liabilities for current tax and
provisions (i.e., money set aside for a particular purpose, e.g., bad debts or a court ruling).
Long-term liabilities include bank loans (including any mortgate) and money owing to
bondholders. (The principle has to be paid back at the maturity of the bond.)
Shareholders’s equity started as the capital originally invested to begin the business and now it
has grown through reinvested profits and additional shares that have been issued. Think of it
like this: imagine that the business had to stop, and all the asstets were sold and this money used
to pay off all the liabilities. What would like to the remaining part? The answer is that it would
be returned to the shareholders – it belongs to them. It is their equity (capital).

12
Rearrange the following sentences in order.
1. mentioned/whether/the/assets/on/the/have/balance/exist/sheet/auditors/to/check/
actually
 Auditors have to check whether the assets mentioned on the balance sheet actually
exist.
2. business/ the/high/problem/for/the/is/that/its/are/too/borrowings/main
 The main problem for the business is that its borrowings are too high.
3. existing/financial/some/solutions/applied/may/be/to/reduce/borrowings
 Some financial solutions may be applied to reduce existing borrowings.
4. most/I'm/going/reporting/to/point/customs/out/five/of/the/common/financial
 I'm going to point out five of the most common financial reporting customs.
5. present/outside/companies/can/information/financial/to/international/parties
 International companies can present financial information to outside parties
6. look/ they/ for/ any/ always/unusual/ company's/ items/ books/ in/ the/ account
 They always look for any unusualitems in the company's account books.
7. the/ aware/ business/ is/seriously/ for/ the/ of/ a/ stock/dangers/ market
 The stock market is seriously aware of the dangers for a business.
8. of/ the/ gearing/ in/ assessing/a/ company/ one/ is/ its/ factors/crucial
 One of the crucial factors in assessing a company is its gearing.
9. off/ leasing/ assets/ increases/debt/ balance/ the/ sheet
 Leasing assets increases the off-balance sheet debt.
10.minus/ signs/ are/ on/ most/there/ financial/ no/ reports
 There are no minus signs on most Gnancial reports.
11.eye-catching/ the/ way/ in/ an/bottom/ line/ is/ presented

13
  The bottom line is presented in an eye-catching way.
12.accounting/ the/ principles/ of/countries/ greatly/ has/ differed/between/ development
 The development of accounting principles has greatly differed between countries.
13.significantly/ countries/ vary/between/ the/ accounting/ rules
 The accounting rules between countries vary significantly.
14.values/ this/ very/ different/can/ have/ means/ that/ accounts
 This means that accounts can have very different values.
15.wants/ to/ sell/ a/ can/ firm/its/ shares/ to/ anyone/ buy/ them/who
 A firm can sell its shares to anyone who wants to buy them.
16.when/ the/ income/ are/recorded/ items/ or/ expense/arises
 Items are recorded when the income or expense arises.
17.produced/ using/ accounts/should/ be/ from/ one/ year/ to/the/ next/ the/ same/
principles
 Accounts should be produced using the same principles from one year to the next.
18.accounting/ good/accountants/ agree/ is/ a/ thing/that/ creative
 Accountants agree that creative accounting is a good thing.
19.flexibility/ the/ way/accountants/ present/ figures/they/ are/ allowed/ in/ some
 Accountants are allowed some flexibility in the way they present figures.
20.We're/ factory/ investing/ a/large/ in/ Germany/ amount/ in/our/ new
 We're investing a large amount in our new factory in Germany.
21.debts/ have/ paid/ his/ will/off/ by/ next/ he/ year
 He will have paid his debts off by next year.
22.burdened/ by/ heavy/ many/developing/ countries/ are/ debt
 Many developing countries are burdened by heavy debt.
23.paid/ within/ a /liabilities/ are/off/ those/ which/ are/ year/current
 Current liabilities are those which are paid off within a year.
24.been/ we/ need/ to/ wrongly/convince/ that/ some/transactions/ have/ booked/
the/boss
 We need to convince the boss that some transactions have been wrongly booked.
25.off-balance-sheet/ illegal/people/ some/ think/ that/ should/be/ made/ accounting
 Some people think that off-balance-sheet accounting should be made illegal.
26.earns/ or/ spends/ record/everything/ the/ organization/bookkeepers
 Bookkeepers record everything the organization earns or spends
27.required/ ten-percent/ tax/ is/the/ a/ customer/ to/ pay.
 The customer is required to pay a ten-percent tax.
28.most / is / assets /system /method /depreciation /the /for /the / common /straight-
line / of/fixed
 The most common system of depreciation for fixed assets is the straight- line method.
29.overseas / thinking / raising /are / capital / we / in / about/markets.
 We are thinking about raising capital in overseas markets.
14
30.confidence / simply / new / the/ to /their / do / money /consumers / not /on /have
/fancy /products / spend
 Consumers simply don't have the confidence to spend their money on fancy new
products.

IAS 18, VAS 14.

a) Trường hợp xuất sản phẩm, hàng hóa đề khuyến mại, quảng cáo không thu tiền,
không kèm theo các điều kiện khác như phải mua sản phẩm, hàng hóa, ghi:
Nợ TK 641 - Chi phí bán hàng (chi phí SX sản phẩm, giá vốn hàng hoá) (Theo TT 200)
Nợ TK 6421 (Nếu theo Thông tư 133) Có các TK 155, 156.
b) Trường hợp xuất hàng hóa để khuyến mại, quảng cáo nhưng khách hàng chỉ
được nhận hàng khuyến mại, quảng cáo kèm theo các điều kiện khác như phải mua
sản phẩm, hàng hóa (ví dụ như mua 2 sản phẩm được tặng 1 sản phẩm....) thì kế
toán phải phân bố số tiền thu được để tính doanh thu cho cả hàng khuyến mại, giá
trị hàng khuyến mại được tính vào giá vốn hàng bán (trường hợp này bản chất giao
dịch là giảm giá hàng bán).
Khi xuất hàng hóa khuyến mại, kể toản ghi nhận giá trị hàng khuyến mại vào giá
vốn hàng bản, ghi:
Nợ TK 632 - Giá vốn hàng bán
Có TK 155, 156 (giá thành sản xuất, giá vốn hàng hoá)
Ghi nhận doanh thu của hàng khuyến mại trên cơ sở phân bố số tiền thu được cho
cả sản phẩm, hàng hóa được bản và hàng hóa khuyến mại, quảng cáo, ghi: Nợ các
TK 111, 112, 131...
15
 Có TK 511 - Doanh thu bán hàng và cung cấp dịch vụ Có TK 3331 - Thuế GTGT phải
nộp (33311) (nếu có).
Tỷ lệ phân bổ = giá đơn lẻ/ tổng giá đơn lẻ của các sản phẩm
Doanh thu:
Phân bổ = tỷ lệ phân bổ x gá trị hợp đồng (đối với sản phẩm bán cho khách hàng)
Công ty viễn thông Viettel cung cấp gói mạng cho khách hàng với tổng giá trị 24
triệu VND cho 2 năm, trong đó:
 Khách hàng mua 2 năm hợp đồng để sử dụng dịch vụ internet.
 Ngay khi hòa mạng (tại thời điểm bắt đầu dịch vụ), khách hàng được cung cấp 1 cục
router với giá vốn là 250.000 VND
 Được biết:
- Router này không phải loại đặc biệt và thông dụng ngoài thị trường
- Khách hàng có thể mua router này từ các nhà cung cấp khác, hoặc mua từ bên thứ
ba
- Viettel có bán riêng router cho khách hàng có nhu cầu với giá trị là 300.000 VND,
bán riêng gói mạng là 22.500.000 triệu
Hãy tính Doanh thu Viettel có thể ghi nhận trên BCTC sau năm đầu tiên theo VAS
14 và Thông tư 200?
Theo VAS 14:
Tỷ lệ = 22.500.000/ (300.000+22.500.000) =
DT= tỷ lệ x 24.000.000=

IFRS 15

16
Bước 1: Xác định hợp đồng với khách hàng
Là thỏa thuận giữa hai hay nhiều hơn các bên, tạo ra quyền và
nghĩa vụ (có hiệu lực).

Đặc trưng:
1. Parties to the contract has approved it and are committed to perfrom
2. Each party’s right to the good/services transferred are indentified
3. The payment terms are identified
4. The contract has a commercial substance
5. It’s probale that an entity will collect the consideration.
1/6/N, Công ty A mua từ công ty B 300 máy vi tính với tổng giá trị 600.000 USD (2.000
USD/1 máy vi tính). Và các máy tính này được giao trong vòng 3 tháng liên tiếp, mỗi
tháng 100 máy tính
Sau tháng đầu tiên (1/7/N) giao 100 máy vi tính, Công ty A và Công ty B điều chỉnh hợp
đồng, qua đó Công ty A mua thêm 200 máy vi tính (tổng cộng tăng từ 300 lên 500 máy vi
tính) với tổng giá trị là 280.000 USD (1.400 USD/1 máy vi tính) – giảm giá so với hợp
đồng gốc vì Công ty B muốn giữ mối quan hệ tốt với Công ty A sau khi Công ty A đã
nhận 100 máy vi tính đầu tiên và rất hài lòng về chất lượng

17
 Vào thời điểm cuối năm, Công ty đã giao 300 (ở hợp đồng ban đầu) và thêm 100 máy vi
tính ở hợp đồng bổ sung cho công ty B
Hãy cho biết Công ty B có thể ghi nhận doanh thu bao nhiêu theo IFRS 15 (không cần
định khoản)?
1. Hàng hóa của Hợp đồng mua thêm có xác định riêng lẻ

(SL1x ĐG 1+SL2x ĐG 2)/ tổng SL mua

300 máy: giá 2000
200 máy: giá 1400
=> Tính trung bình giá của 1 máy sau khi điều chỉnh 2 hợp đồng:
(300x2000 + 200 x 1400)/500 = 1.760/máy
=> 1/7: giao 100 máy đầu tiên: 1760 x 100 = 176.000 (VAS = 200.000)
=> Thận trọng hơn (IFRS)
=> IFRS sau khi giao xong 400 máy ghi nhận dthu = 704.000

100 100 100 100 100

VAS 14 200 200 200 140
IFRS 15 (NT 176 176 176
phù hợp)

Bước 2: Xác định nghĩa vụ thực hiện hợp đồng (PO)_Performance Obligation
Xét xem 2 nghĩa vụ:
- HD Có được thực hiện riêng lẻ không?
- Thực hiện có tách biệt không?
Một nhà phát triển phần mềm, ký hợp đồng với khách hàng để cung cấp các dịch vụ sau:
 Chuyển nhượng giấy phép phần mềm
 Thực hiện dịch vụ cài đặt (phần mềm sẽ được điều chỉnh đáng kể để thêm chức năng mới
quan trọng nhằm cho phép phần mềm đồng bộ với các phần mềm khác mà khách hàng
đang sử dụng)

18
  Cung cấp các bản cập nhật phần mềm và hỗ trợ kỹ thuật (trực tuyến và qua điện thoại)
trong vòng 2 năm. Phần mềm vẫn hoạt động bình thường mà không cần cập nhật và hỗ
trợ kỹ thuật
Nhà phát triển phần mềm bán giấy phép, dịch vụ cài đặt và hỗ trợ kỹ thuật riêng biệt.
B. Có 3 nghĩa vụ là bản phần mềm và dịch vụ cài đặt là một nghĩa vụ vì cần điều
chỉnh đáng kể, cung cấp bản cập nhật và hỗ trợ kỹ thuật là các nghĩa vụ riêng biệt.

Bước 3: Xác định giá giao dịch (PO)

Giá giao dịch (cố định) = Số tiền mà DN kỳ vọng được hưởng trong trao
đổi đối với việc chuyển giao HH/DV cho KH, không bao gồm số tiền thu
hộ bên thứ ba.
Ước tính giá giao dịch:
 Các khoản thanh toán biến đổi.
 Giới hạn ước tính các khoản thanh toán biến đổi
 Thành phần tài chính quan trọng
 Khoản thanh toán không phải bằng tiền (sản phẩm + các phí bảo hành )
 Khoản phải trả cho KH

Công ty B là doanh nghiệp chuyên sản xuất và bán lẻ quần áo cho khách hàng tiêu dùng. Theo
cam kết chất lượng với khách hàng, Công ty B sẽ đồng ý cho khách hàng trả lại sản phẩm và
hoàn lại tiền nếu khách hàng không hài lòng với sản phẩm trong vòng 30 ngày. Dữ liệu quá khứ
của công ty cho thấy, tỷ lệ hàng bị trả lại trong thời gian quy định là 3%. Trong tháng 12 năm
2001, Công ty bán được 100 triệu VND cho sản phẩm quần áo X.
Câu hỏi 2 (Poll question): Xác định giá giao dịch trong trường hợp này.
A. Giá giao dịch biển đối với giá trị ước tính là 97 triệu VND
Bước 4: Phân bổ giá trị giao dịch cho từng nghĩa vụ
Mục đích phân bổ = phân bổ giá thanh toán cho từng nghĩa vụ thực
hiện giá trị tương ứng khoản thanh toán cho việc chuyển giao HH/DV
đã cam kết.
→ Nguyên tắc chung: Dựa vào giá bán độc lập (GIÁ BÁN RIÊNG LẺ)

19
 XÁC ĐỊNH GIÁ BÁN RIÊNG LẺ
(1) Điều chỉnh theo giá trị thị trường (điều chỉnh theo tình trạng, hay
thực tế bán)
(2) Chi phí SX + biên lợi nhuận thích hợp cho hàng hóa dịch vụ
Bước 5: Ghi nhận doanh thu khi doanh nghiệp thỏa mãn một nghĩa vụ thực hiện.
 Ghi nhận doanh thu tại thời điểm
 Ghi nhận doanh thu theo thời kỳ (theo từng tiến độ)
--> Theo IFRS 15: nếu không ghi nhận DT được theo thời gian thì
ghi nhận theo thời điểm.
CẦN ĐÁP ỨNG 1 TRONG 3 ĐIỀU KiỆN SAU ĐỂ GHI NHẬN DT THEO THỜI GIAN:

Trong tháng 2 năm 20X1, Công ty D chuyên gia công sản phẩm dệt may xuất khẩu đã ký kết
hợp đồng với Công ty thời trang X, để sản xuất các sản phẩm giày thể thao Flash đặt riêng Công
ty X. Nếu đơn hàng hủy giữa chừng, Công ty X sẽ thanh toán cho Công ty D cho phần giá trị
sản phẩm đã sản xuất mà chưa được giao.

Tình huống:
Theo đơn đặt hàng mùa hè, Công ty D sẽ sản xuất 1 triệu sản phẩm Flash và giao hàng từ tháng
3 đến tháng 7 năm 20X1 cho công ty X với giá gia công 10 USD/1 sản phẩm. Tại ngày 30 tháng
6 năm 20X1, Công ty D đã xuất bán được 800 nghìn sản phẩm cho Công ty X và còn 100 nghìn
sản phẩm đã hoàn thành chưa chuyển giao cho Công ty X.
Câu hỏi (Poll question):
Doanh thu Công ty D được ghi nhận tới 30/6/20X1 là bao nhiêu?
B. 9 triệu USD

20
Giải thích:
** k thoả đk 1
** Thỏa đk 2: Cty X nhận được hàng và bán kiếm lời
** Thỏa đk 3

21