Khoản phải thu là gì? So sánh khoản phải thu ngắn hạn-dài hạn
Khoản phải thu là gì? Tìm hiểu về các khoản phải thu (phải thu khách hàng, phải thu nội bộ, phải thu khác), so sánh khoản phải thu ngắn hạn & phải thu dài hạn.
Nội dung chính:
- I. Khoản phải thu là gì?
- II. Các khoản phải thu của doanh nghiệp
- 1. Phải thu khách hàng
- 2. Phải thu nội bộ
- 3. Phải thu khác
- III. Phân biệt khoản phải thu ngắn hạn và phải thu dài hạn
- KHOẢN PHẢI THU LÀ GÌ?
Các khoản phải thu là một loại tài sản lưu động của doanh nghiệp, có vị trí khá quan trọng về khả năng thanh toán của doanh nghiệp. Vì vậy, kế toán cần hạch toán chi tiết, cụ thể, chính xác, kịp thời cho từng đối tượng, từng loại hợp đồng…
Nợ phải thu phản ánh khoản nợ cần phải thu và tình hình thanh toán các nợ phải thu trong quá trình sản xuất, kinh doanh của doanh nghiệp.
- CÁC KHOẢN PHẢI THU CỦA DOANH NGHIỆP
- Phải thu khách hàng
1.1 Phải thu khách hàng là gì?
Phải thu khách hàng là khoản phải thu do khách hàng mua sản phẩm, hàng hoá, dịch vụ của doanh nghiệp mà chưa thanh toán.
1.2 Tài khoản sử dụng để hạch toán phải thu khách hàng
Để phản ánh các khoản phải thu khách hàng, ta dùng tài khoản 131. Tài khoản này dùng để phản ánh các khoản nợ phải thu cũng như quá trình thanh toán giữa doanh nghiệp với khách hàng về tiền bán sản phẩm, hàng hoá, bất động sản (BĐS) đầu tư, tài sản cố định (TSCĐ), cung cấp dịch vụ…
1.3 Nguyên tắc hạch toán phải thu khách hàng
- Hạch toán chi tiết, cụ thể cho từng đối tượng phải thu, từng nội dung phải thu, theo dõi chi tiết các khoản phải thu ngắn hạn, phải thu dài hạn và ghi chép theo từng lần thanh toán;
- Đối tượng phải thu là khách hàng có quan hệ kinh tế với doanh nghiệp: mua hàng hóa, sản phẩm, nhận cung cấp hàng hoá dịch vụ, BĐS đầu tư, TSCĐ…;
- Không phản ánh vào tài khoản này các nghiệp vụ kinh tế phát sinh thu bằng tiền mặt, séc, thu qua ngân hàng;
- Cần phân loại các khoản nợ: nợ đúng hạn, nợ khó đòi, nợ không có khả năng thu hồi… sau đó tiến hành lập dự phòng cho khoản nợ không đòi được;
- Trong hợp đồng mua bán, nếu doanh nghiệp cung cấp hàng hóa, dịch vụ không đúng hợp đồng thì người mua có thể yêu cầu doanh nghiệp giảm giá hoặc trả lại hàng hóa đã giao.
Ví dụ:
Công ty A bán cho công ty B đơn hàng gồm: 100 chiếc loa, đơn giá 500.000 đồng/chiếc, thuế GTGT là 10{8ce2139b0b0845f40b75df1fd6b7d4c87ef3ed6cdef6e3584b2dcf2382f05e44}, chưa thu tiền.
Kế toán ghi nhận và hạch toán như sau:
Công ty A: Ghi nhận nợ phải thu khách hàng B
Nợ tài khoản 131 (B): 55.000.000;
Có tài khoản 5111: 50.000.000 (100 chiếc x 500.000 đồng/chiếc);
Có tài khoản 33311: 5.000.000 (50.000.000 đồng/chiếc x 10{8ce2139b0b0845f40b75df1fd6b7d4c87ef3ed6cdef6e3584b2dcf2382f05e44}).
- Phải thu nội bộ
2.1 Phải thu nội bộ là gì?
Phải thu nội là khoản nợ phải thu của doanh nghiệp đối với cấp trên hoặc đơn vị trực thuộc, phụ thuộc hoặc tổng công ty về các khoản đã chi hộ, thu hộ, trả hộ mà đơn vị cấp dưới có nghĩa vụ nộp lên cấp trên hoặc cấp trên phải cấp cho cấp dưới.
2.2 Tài khoản sử dụng để hạch toán phải thu nội bộ
Để phản ánh khoản phải thu nội bộ, chúng ta sẽ sử dụng tài khoản 136. Tài khoản 136 gồm 2 tài khoản cấp 2 như sau: TK 1361 và TK 1362.
- Tài khoản 1361 – Vốn kinh doanh ở đơn vị trực thuộc: Tài khoản này chỉ có ở đơn vị cấp trên (tổng công ty hay công ty) để phản ánh số vốn hiện có ở đơn vị trực thuộc do đơn vị cấp trên giao trực tiếp hoặc hình thành bằng các phương thức khác. Tài khoản này không phản ánh số vốn mà công ty mẹ đầu tư vào công ty con, các khoản này thể hiện thông qua tài khoản 221;
- Tài khoản 1368 – Phải thu nội bộ: Phản ánh tất cả khoản phải thu khác giữa các đơn vị nội bộ.
2.3 Nguyên tắc hạch toán phải thu nội bộ
- Doanh nghiệp cấp trên:
- Vốn, quỹ hoặc kinh phí đã giao, đã cấp cho cấp dưới;
- Vốn kinh doanh cấp trên cho cấp dưới mượn;
- Các khoản cấp dưới phải nộp lên cấp trên theo quy định;
- Các khoản nhờ cấp dưới thu hộ;
- Các khoản cấp trên đã thanh toán hộ cho cấp dưới;
- Các khoản thu vãng lai khác.
- Doanh nghiệp cấp dưới:
- Các khoản được cấp trên cấp nhưng chưa nhận được (trừ vốn kinh doanh và kinh phí);
- Khoản cho vay vốn kinh doanh;
- Các khoản nhờ đơn vị cấp trên thu hộ;
- Các khoản đã thanh toán hộ đơn vị cấp trên và đơn vị nội bộ khác.
Lưu ý:
Tài khoản 136 cần phải hạch toán chi tiết cho từng đơn vị có quan hệ thanh toán và theo dõi riêng từng khoản phải thu nội bộ. Cuối kỳ kế toán cần đối chiếu các tài khoản 136, 336, nếu có chênh lệch cần tìm ra nguyên nhân, đưa ra hướng xử lý và điều chỉnh kịp.
Ví dụ:
Công ty mẹ thanh toán hộ cho nhà cung cấp A 110.000.000 đồng qua ngân hàng thay cho công ty con.
Công ty mẹ hạch toán như sau:
- Chi hộ:
Nợ TK 1368: 110.000.000;
Có TK 112: 110.000.000.
- Khi nhận được tiền từ công ty con:
Nợ TK 112 : 110.000.000;
Có TK 1368: 110.000.000.
- Phải thu khác
3.1 Khái niệm
Phải thu khác là các khoản phải thu khác trừ khoản phải thu khách hàng và phải thu nội bộ.
3.2 Tài khoản sử dụng
Để phản ánh khoản phải thu khác, chúng ta dung tài khoản 138.
3.3 Nguyên tắc hạch toán
Tài khoản này phản ánh các khoản nợ phải thu ngoài phạm vi đã phản ánh ở tài khoản phải thu (131, 136) và tình hình thanh toán các khoản phải thu này, cụ thể như sau:
- Giá trị tài sản thiếu được phát hiện nhưng chưa xác định được nguyên nhân, phải chờ xử lý;
- Các khoản phải thu về bồi thường vật chất, giá trị do các cá nhân hay tập thể trong và ngoài công ty gây ra, cụ thể như: làm mất quỹ, tài sản của công ty, gây thiệt hại cho công ty đã có biên bản xử lý vi phạm và có hướng giải quyết cụ thể;
- Tiền lãi, cổ tức, lợi nhuận nhận được từ việc đầu tư tài chính;
- Các khoản phải thu khác trừ các khoản trên…
Ví dụ:
Cuối tháng, kế toán kiểm quỹ phát hiện thiếu 10.000.000 đồng và quy trách nhiệm cho thủ quỹ, buộc thủ quỹ bồi thường khoản trên bằng cách trừ vào lương.
Kế toán hạch toán như sau:
- Thiếu quỹ:
Nợ TK 138: 10.000.000;
Có TK 1111: 10.000.000.
- Khi có biên bản xử lý bồi thường:
Nợ TK 334: 10.000.000;
Có TK 138: 10.000.000.
III. PHÂN BIỆT KHOẢN PHẢI THU NGẮN HẠN VÀ PHẢI THU DÀI HẠN
- Giống nhau
Phải thu ngắn hạn và phải thu dài hạn đều là các khoản phải thu của doanh nghiệp, là tài sản lưu động có tính thanh khoản tương đối cao.
- Khác nhau
| Chỉ tiêu | Phải thu ngắn hạn | Phải thu dài hạn |
| Khái niệm |
|
|
| Các khoản |
|
|
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