Đại cương Nguyên lý kế toán Mỹ: Phần 1

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Tài liệu Nguyên lý kế toán Mỹ do tác giả Đặng Kim Cương biên dịch trình bày và hệ thống hoàn chỉnh lý thuyết môn học kế toán được lưu hành và giảng dạy tại các trường đại học ở Mỹ. Nội dung Tài liệu đề cập đến 6 vấn đề chủ yếu, trong đó phần 1 sau đây sẽ trình bày các vấn đề như: Tổng quan về kế toán, báo cáo kế toán, quá trình thu thập ghi chép số liệu. Mời các bạn cùng tham khảo.

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Nội dung Text: Đại cương Nguyên lý kế toán Mỹ: Phần 1

Tdc gids DAJVG K IM ClfOJVG • ■ ■ •• ■■■■ N k sS -: i ? / N l N H A X U A *T B A N T H 6 N G K E * / m
NGUYEN LY KE TOAN MY
D A N G KIM C L fO N G NGUYfiN LY NHA XIIAT BAN THfiNB KE
JLdi qi& i thieu Trong kinh doanh, khau ke toan n im vai tro cot yeu giup cho cac nha kinh doanh, quan ly ndm ro dUdc thuc chat qua trinh kinh doanh bang cac so lieu cu the, chinh xac, ro rang khach quan va khoa hoc. Dat nude ta ngay cang thay doi va phat trien theo nen kinh te nhieu thanh phan. He thong ke toan nadc ta da di/Oc thay doi nhieu Ian. Cung vdi viec ra ddi ngay cang nhieu cac cong ty co phan, cac cong ty TNHH, cac tap doan kinh te, viec hoa nhap nen kinh te ni/dc nha vao nen kinh te the giofi, dac biet la Viet Nam dang gia nhap thi tri/dng chL/ng khoan toan cau v.v..., doi hoi he thong ke toan phai dap tfng kip vdi nhQng thay ddi hien nay. NhSm dap ufng nhu cau tim hieu, tham khao va hoc tap nhufng he thong ke toan tien tien tren the gicfi. Qua nghien cufu va i^ng dung thi/c te. chung toi nhan thay ke toan My la he thong ke toan khoa hoc, difdc stf dung rong k h ip tren The gicd. Nha xuat ban Thong Ke lien ket vdi Nha sach Kinh te gidi thieu quyen sach "NGUYEN LY KE TOAN M Y " do tac gia D AN G KIM ClJONG bien dich. Quyen sach trinh bay va he thong hoan chfnh ly thuyet mon hoc ke toan dacic li/u hanh va giang day tai cac tri/dng Dai hoc va Trung hoc chuyen nghiep d My. Noi dung quyen sach de cap den 6 van de chu yeu: 1. Tong quan ve ke toan
2. Bao cao ke toan 3. Qua trinh thu thap ghi chep so lieu 4. Do luting thu nhap doanh nghiep 5. Bang tinh nhap va qua trinh khoa so tai khoan 6. Ke toan & cac cong ty thifong mai va he thong kiem soat noi ho Hy vong quyen sach se giup fc h cho cac nha doanh nghiep, cac can bo, nhan vien nganh ke toan, cac nha khoa hoc, cac ban doc gan xa co difdc tai lieu nghien cUu, hoc tap bo ich, bo sung nhifng kien thuc quan trpng va ap dung trong cong viec kinh doanh NHA XUAT BAN THONG KE
1 TONG QUAN VE KE TOAN KE TOAN LA GI? Nam 1941, Vien Ke toan cong chufng Hoa ky (AICPA) dinh nghia ke toan la: “Nghe thuat ghi chep, phan loai va tong hap mot each co y nghia va diiai hinli thilc bdng tien cac nghiep vu kinh te pliat sink, cac sU kien ma it nhieu co lien quan den tai chinh. va dien giai qua trinh ghi chep nay” Nam 1970, Vien Ke toan cong chtifng Hoa ky bo sung them nhiem vu cua ke toan la: “Cung cap thong tin dinh liiqng, chii yeu mang tinh chat tai chinh , ve cac dan vi kinh te liach toan doc lap nhdm lid trq qua trinh ra cac quyet dinh kinh te”. Ke toan thifcmg di/oc goi la ‘ngon nguf kinh doanh’ . NhCfng ngUofi trong the gidi kinh doanh - chu sor hufu, nha quan ly, chii ngan hang, nha moi gidri chiifng khoan, nha dau tif - tat ca deu stir dung cac thuat ngOf va khai niem ke toan de mo ta cac nguon life va cac hoat dong cua tting doanh nghiep. M uc dich va ban chat cua thong tin ke toan Muc dich cua ke toan 1^ cung cap thong tin tai chinh ve mot thi/c the kinh te. Cac nh^i quan tri can thong tin ke toan 7
de ra quyet dinh lap ke hoach va kiem tra cac hoat dong cua to chufc. Nhufng ngufri a ben ngoai - chu so hufu. chu no. nha dau tu1tiem nang, chinh phu va cong chung - la nhirng ngi/cfi cung cap tien cho doanh nghiep hoSc co mot so lqi ich khac trong doanh nghiep, ho se sir dung thong tin ke toan de danh gia tinh trang tai chinh va ket qua hoat dong kinh doanh. Viec xay di/ng va truyen dat nhufng thong tin nay chinh la vai tro cua he thong ke toan trong to chufc. Thiet ke thong tin ke toan Mot he thong ke toan bao gom cac phi/r/ng phap, thu tuc, va cong cu ma to chufc suf dung de theo doi cac hoat dong tai chinh va de tong hop cac hoat dong nay theo cach hufu dung cho nhOng ngtfori stf dung de ra quyet dinh kinh doanh. Be hoan thanh cac muc tieu nay, mot he thong ke toan co the suf dung cac may vi tinh cung nhii so sach, bao cao viet tay. Tuy nhien, du he thong ke toan don gian hay phufc tap thi qua trinh thiet ke thong tin ke toan cung bao gom 3 bifdc: BiCcfc 1 - Ghi so hoq.t dong tai ch in h : Chufc nang dau tien cua He thong ke toan la de xay di/ng mot qua trinh ghi so co he thong cac nghiep vu kinh te phat sinh hang ngay theo don vi tien te. Thi du, hang hoa va dich vu di/gc mua va bdn, tin dung danh cho khach hang, ncr ph£t sinh, va tien mat thu daoc va chi ra. Cac giao dich nay thiicrng la cac nghiep vu kinh te co the dUcfc do lifting va dien dat bkng tien, va phai duoc ghi vao so sach ke toan. Qua trinh ghi so mot giao dich co the difcfc thiic hien bang nhieu cach, thi du viet tay, nhap vao may vi tinh, ho$c ghi bang cach scan ma gia hang. Di nhien, khong phai tat ca cac nghiep vu kinh te deu co the do ltfcrng va mo ta bang tien. Do d6, chung ta khong th£ ghi vao so sach ke toan nhtifng si/ kien nha sir qua dcri cua mot uy vien dieu hanh cao cap hay mot cuoc dinh cong cua cong nhan. 8
Bitcfc 2 - Phan loai dH lieu: So liicmg hoat dong kinh te cua mot doanh nghiep rat nhieu va rat da dang. Do vay, de cac duf lieu nay hufu ich cho ngi/di sd dung can phan loai thanh cac nhom. Thi du, viec nhom cac giao dich nay lai vdi nhau theo tien mat thu di/Oc hay chi ra la mot bade hap ly cho qua trinh xay diing thong tin hufu dung ve tinh trang tien mat cua doanh nghiep. Btfdc 3 - Tong hctp dii! li$u. De hufu dung cho nhufng ngifdi ra quyet dinh, dCf lieu ke toan phai diioc tong hop. Thi du, mot danh sach liet ke day du tat ca cac giao dich ban hang cua mot cong ty nhii Sears se qua dai cho bat ky ai muon doc. Nhan vien co trach nhiem tong hop thong tin ban hang theo san pham. Quan ly cda hang se tong hop thong tin ban hang theo bo phan va Ban quan ly cap cao cua Sears se tong hefp thong tin ban hang theo cda hang. Nhufng ngiidi d ben ngoai, nhu co dong va chu ncf, chSc chan muon co thong tin ban hang the hien bang mot con so doanh thu duy nhat, trinh bay tong doanh thu cua toan bo cong ty. Ba bi/dc tren - ghi so, phan loai, tong hop - la cac phitong tien de thiet ke thong tin ke toan. Tuy nhien, qua trinh ke toan con nhieu hon la chi thiet ke thong tin. Qua trinh nay cung bao gom truyen dat thong tin cho nhufng ngi/tii co quan tam va dien giai thong tin de giup thi/c hien cac quyet dinh cu the. NHIEM VU CUA NHAN VIEN KE TOAN Rat nhieu ngifdi nham lan ke toan vdi ghi chep so lieu va nghi rang chung la mot. Thiic te, ghi chep so lieu chi la mot phan cua ke toan, phan thiTc hien ghi chep lai cac nghiep vu kinh te phat sinh. Ke toan bao gom nhieu horn the. Nhan vien ke toan phai co kha nang thiet ke he thong thong tin ke toan, thu thap, ghi chep so lieu cua c£c mat hoat dong cua to chufc, phan tich va dien giai thanh thong tin ke toan hCJu ich, 9
cung cap cho ngitoi co nhu cau suf dung. Cac nhan vien ke toan diiOc tuyen dung vao ba linh vuc (1; ke toan cong, (2) ke toan tu nhan va (3) ke Loan Nha nude. Ke toan cong (Public Accounting) Cac to chufc ke toan cong la cac to chufc cung cap cac loai dich vu khac nhau cho cong chung. Cac to chtfc nay co the co quy mo tu' mot ngifdi den nhufng to chtfc rat ldn. da quoc gia vdi hang ngan ke toan vien chuyen nghiep. Hau het nhan sir trong to chufc ke toan cong la cac ke toan vien cong chufng (chartered accountant). Cac to chufc ke toan cong thifdng cung cap cac dich vu kiem toan. dich vu khai thue thu nhap, ti/ van quan ly, va cac dich vu cho doanh nghiep nho. Kiem toan (Auditing) Dich vu chu yeu ma cac nhan vien ke toan cong cung cap la kiem toan. Ngan hang thtfdng doi hoi kiem toan doi vdi cac bao cao tai chinh cua cac cong ty co yeu cau vay no. Ngoai ra. bao cao tai d iin h cua nhufng cong ty co tham gia thi tri/dng chufng khoan cung phai diicfc kiem toan. Sau do, kiem toan phai di/oc dinh ky thifc hien neu qua trinh trao ddi chdng khoan van tiep tuc dien ra. Muc dich cua kiem toan la lam tang them do tin tifdng doi vdi cac bao cao tai chinh cua mot cong ty. Trong qua trinh kiem toan, kiem toan vien xem xet mot cach can than cac bao cao tai chinh cua cong ty va ccf sd so lieu ke toan de lap cac bao cao tai chinh. Khi kiem tra, kiem toan vien se xac dinh cac bao cao co phan anh trung thiic tinh trang tai chinh va ket qua hoat dong san xuat kinh doanh cua cong ty hay khong, co phu hcfp vdi nguyen tac ke toan chung hay khong. Sau do, kiem toan vien lap bao cao trinh bay quan diem cua ho ve cac bao cao tai chinh da dircfc kiem toan. Bao cao cua 10
kiem Loan vien se ducfc cong bo cung vdfi bao cao tai chinh da kiem Loan Dich vu tu: van quan ly (Management advisory services) Ngoai viec cung cap dich vu kiem Loan, ke Loan vien cong con cung cap cac dich vu tu van quan ly. Qua kiem toan. ke toan vien co mot hieu biet sau s&c ve ke toan va qua trinh hoat dong cua cong Ly duoc kiem Loan. Do vav. ke Loan vien co dieu kien Lol de dua ra cac khuyen cao mang Linh cach xay dung nhSm cai tien cac phuong phap hoat dong cua cong ty. Cong ty xem nhufng khuyen cao nay nhu mot, loai san pham phu hufu dung cua viec kiem toan. Ngoai ra, cong ty cung Lhudng nhd cac ke toan vien cong giup ho dieu tra them nhSm muc dich xac dinh cach cai tien hoat dong cua cong ty. Nhufng cuoc dieu tra nghien cufu them va nhufng khuyen cao do ke toan vien thuc hien chinh la hoaL dong cung cap dich vu tuf van quan ly Dich vu tu van quan ly thuc hien nhufng cong viec nhu Lhiet ke, xay dung va cai tien he thong ke Loan chung cua cong ty khach hang va cac he thong thong tin lien quan co the co trong qua trinh quan ly cong ty. Dich vu tu van quan ly cung bao gom ca viec chon lua may tinh thich hop, xay diing ph^n mem va lap chiiong trinh can thiet de xuf ly mot cach hieu qua nhat thong tin diitfc nhap vao. Ngoai ra, dich vu nay cung gom ca viec lap ke hoach tai chinh, dii toan, tien doan va kiem tra t6n kho. Dich vu khai thue thu nhap (Incom e tax services) Ngay nay, vdi cac luat thue da dang va cac mufc thue suat cao, nen co rat it quyet dinh kinh doanh quan trong ditoc lap ma khong can quan tam nghien cufu den anh hiicfng cua thue. Ke toan vien cong, vdi kien thufc da di/cfc dao tao va kinh nghiem cua ho, se cung cap dich vu can thiet trong linh vac nay. Dich vu ta van thue khong chi giup cho viec lap va dien 11
cac phieu tinh thue ma con cho nhufng ldi khuyen cao ve cach tinh nhu the nao de co mufc thue thap nhat. Dich vu cho doanh nghiep nho (small business services) Hau het to chufc ke toan cong cung cap cac loai dich vu dac biet phu hcfp vdi nhu cau cua cac doanh nghiep nho. Nhufng dich vu nay gom hoan thanh cac bao cao tai chinh hang thang, lap da toan. dif bao cho cac hoat dong trong tufong lai. ho tro khach hang trong viec thue miidn nhan vien ke toan hoSc trong viec vay no ngan hang. Ke toan ta nhan (Private accouting) Ke toan vien lam viec trong cac doanh nghiep ta nhan daoc goi la nhan vien ke toan ta nhan. Mot doanh nghiep nho co the chi co mot ke toan vien hoSc chi daa vao cac dich vu cua ke toan vien cong va khong co ke toan vien rieng. Ngacfc lai, vdi mot doanh nghiep ldn co mot phong ke toan gom nhieu nhan vien ke toan, va mot ke toan traong. Ke toan tradng la chac danh cua ngacfi lanh dao, dieu hanh phong ke toan, suf dung cac so lieu ke toan de kiem tra cac hoat dong cua doanh nghiep. Ke toan tradng cung la mot thanh vien cua Ban Quan ly cao cap, co trach nhiem dieu hanh doanh nghiep, xay dang muc tieu, va xem xet co dat daoc muc tieu hay khong. Nhan vien ke toan trong mot doanh nghiep ta nhan. ldn hay nho, phai ghi so cac giao dich va soan thao cac bao cao tai chinh ta so sach ke toan. Trong pham vi ke toan tong hcfp co nhieu nhiem vu ke toan chuyen biet daoc xay dang, gom: Thiet ke cac he thong ke toan (Design o f accounting system ) Du cac loai hinh kinh doanh dp dung chung cac nguven t£c ke toan ca ban. tOng doanh nghidp can mot he thong thong tin tai chinh thich hap rifcng bi§t. He thong nav gom 12
cac mau, so sach, so tay hudng dan, so do, chifOng trinh may tinh, va cac bao cao de phu hop vdi cac nhu cau dac thu cua doanh nghiep. Viec thiet ke mot he thong ke toan va difa he thong do vao hoat dong cau thanh mot giai doan d&c biet cua ke toan. Ke toan chi p h i (Cost accounting) Ke toan chi phi thi/c hien nhiem vu xac dinh va kiem tra chi phi de giup nha quan ly quan ly chi phi. Ke toan chi phi thuc hien tinh toan chi phi san xuat san pham hoac dich vu cung cap, ho&c chi phi thuc hien mot chufc nang rieng biet nao do. Hieu biet ve chi phi va qua trinh kiem tra chi phi la rat quan trong doi vdi nha quan ly. Dit toan (Budgeting) Qua trinh xay difng cac ke hoach chinh thufc cho cac hoat dong trong tifong lai difcrc goi la dif toan. Muc dich cua viec du toan la cung cap cho nha quan ly sif hieu biet ro rang ve cac hoat dong can difpc thi/c hien va hoan thanh vi cac muc tieu cua doanh nghiep. Do do, sau khi ke hoach du toan co hieu lire, no la c&n cuf de danh gia ket qua thuc hien Cac doanh nghiep ldn co nhieu nhan vien chi chuyen thuc hien phan ke toan nay. K iem toan n$i b$ (Internal auditing) Ngoai viec hang n&m thue cong ty kiem toan doc lap ben ngoai kiem toan. nhieu cong ty con to chufc mot dpi ngu kiem todn vien noi bo. Doi ngu nay co nhiem vu kiem tra so lieu va hirdrng d i n thuc hien cac thu tuc cho tifng bo phan trong cong ty. Day la trach nhiem cua kiem toan noi bo nham dam bao cho cong tac ke toan va quan ly tuan thu hieu qua hoat dong cua tifng bo phan trong cong ty. K e toan thue thu nhap (Income tax accounting) Thue thu nhap cang ngay cang quan trong va viec xac 13
dinh thu nhap chiu thue cang ngay cang phdc tap nen ca ke toan vien noi bo lan ke toan vien cong phai danh nhieu thoi gian cho viec khai bao thue. M3c du co nhieu cong ty chu yeu daa vao cac dich vu ke toan cong de khai thue, phan ldn cong ty van co bo phan khai thue cua cong ty. Ke toan quan tri (management accounting) He thong ke toan cung cap thong tin cho ca ben trong lan ben ngoai. Chufc nang bao cao ra ben ngoai da daoc de cap den d tren, chufc nang bao cao ben trong cua ke toan cung cap cho cac nha quan tri thong tin can thiet cho cac hoat dong hang ngay va cho ke hoach dai han. Viec xay dang cac loai thong tin phu hop vdi cac quyet dinh quan ly cu the va dien giai thong tin dutfc goi la ke toan quan tri. Ke toan quan tri suf dung cac ky thuat cua ca ke toan chi phi va du bao de dat daoc muc tieu ho trp cac nha quan ly thiet ke cac ke hoach ngSn han va dai han, do ladng thanh cong trong viec thac thi cac ke hoach nay, nhan dien cac van de can sa quan tarn cua quan ly, va chon phaong an toi au. Ke toan nha nvfdta (G overnm ental accounting) Cac to chufc Nha nadc la nhufng to chac ldn va phufc tap, trong do ke toan cung co y nghia quan trong nha trong to chufc doanh nghiep. Cac vien chac Nha nadc phai daa tren so lieu do ke toan thu thap neu ho muon hoan thanh nhiem vu tot nhat. Ke toan vien co trach nhiem thu thap so lieu cho co quan dieu tra toi ac, nha Van phong dieu tra cua Lien bang thu dung ke toan vien de giup cho qua trinh phat hien gian lan. Hoac cac co quan cua Lien bang thu dung ke toan vien de giup cho qua trinh phat hien gian lan. Ho&c cac co quan cua Lien bang, Tieu bang cung suf dung rat nhieu ke toan vien de thac hien chufc n&ng cua minh. 14
CAC NGUYEN TAC KE TOAN CHUNG D l/d C THLfA N H AN (G enerally accepted accounting principles (GAAP) Muon hieu thong tin tren cac bao cao ke toan, can co kien thufc ve cac nguyen tSc ke toan chung difpc thi/a nhan vi nhang nguyen tSc nay hudng dan viec thu thap va trinh bay so lieu ke toan tren cac bao cao do. Cac nguyen t&c chung duoc thila nhan (GAAP) co the daoc mo ta la cac quy dinh chung daoc thi/a nhan trong cong tac ke toan ve dinh gia, ghi chep, bao cao cac hoat dong va cac noi dung co tinh chat tai chinh cua mot doanh nghiep. Cac nguyen tSc nay bao gom mot so laong cac khai niem, cac nguyen tSc va cac thu tuc tien hanh. Cac nguyen t&c ke toan da dvtoc xay dtfng nhvtf the nao? Cac nguyen t&c ke toan daoc thCia nhan khong phai la nhufng quy luat ta nhien nha cac qui luat luat vat ly hoac quy luat hoa hoc, ma chung la cac quy luat daoc con ngiidi qui dinh ra. Cac nguyen tSc nay dapc rut ra ta kinh nghiem va suy nghi cua cac thanh vien cua nghiep doan ke toan, cac doanh nghiep, cac ke toan vien co hoc vi, cac co quan Nha nadc va cdc nha dau ta. Qua trinh xay dang cac nguyen tdc ke toan chung daoc thaa nhan d Hoa Ky lien quan chat che vdn qua trinh lap bao cao ke toan cho ben ngoai. Hinh 1-1 mo ta qua trinh xay dang cac nguyen tSc ke toan va lap cac bao cao ke toan. Phia ben trai cua hinh 1-1 mo ta qua trinh xay dang cac nguyen tSc ke toan. Quoc hoi ban hanh Luat va Luat nay chi dao cho Uy ban giao dich chiifng khoan (Securities Exchange Com mission (SEC)), cho phep Uy ban nay co quyen ban hanh cac thu tuc lap bao cao cua cdc cong ty. SEC thac hanh quyen han cua minh de xay dang c£c nguyen tSc ke toan, dadi sa 15
giam sat cua Hoi dong tieu chuan ke toan tai chinh (Financial Accounting Standards Boars (FASB)). Hoi dong tieu chuan ke toan tai chinh hoat dong hoan toan doc lap, giU thai do vo tu va cong bo cac nguyen tac ke toan dupe thUa nhan chung. Hinh 1■1 Qua trinh xay dung cac n g u y in t ic to in v i mdi Quan h i cua no *£ oca t'm n i p b io d o t i i chinh QuA trinh x&y d i/n g cA c n g u y in Q ua trinh l i p Bao c a o ta> crvrwi lie to a n O j g c th j a nhSn c u a ca c doa n h ngfn«p Phia ben phai cua hinh 1-1 mo ta qua trinh thuc hien bao cao ke toan cua tUng doanh nghiep. Phia goc dudi ben phai cua bang la nhCifng tieu chuan do AICPA (American Institute of Certified Public Accountants: Hoc vien dao tao cac ke toan vien cong) xay dung, theo do cac bao cao ke todn dude kiem toan. Sau khi cac bao cao ke toan dtfpc kiem to&n vien dpc lap kiem toan, cac doanh nghiep se giii cho c£c nha dau u / tiem nang. 16
Vai tro cua AICPA va Hpi dong xay dtfng cac nguyen tac ke toan (Accounting Principles Board (APB)) AICPA von co anh hiidng lau dai den viec mo ta va dinh ro cac nguyen tac ke toan chung duoc thUa nhan. TU nam 1939 den nSm 1950, AICPA phat hanh mot loat tap san ve nghien cUu ke toan, duoc cong nhan nhu nhUng bieu hien cua cac nguyen tac ke toan chung dUOc thUa nhan. Trong nam 1959, AICPA thanh lap Hoi dong xay dung cac nguyen tac ke toan (APB) gom 18 thanh vien, la nhUng ke toan vien thuc hanh, nhUng giang vien va nhUng dai bieu cua cac doanh nghiep. APB duoc giao nhiem vu pho bien cac quan diem da duoc cac thanh vien cua AICPA lUu y nhu nhUng van ban co quyen lUc ve cac nguyen tac ke toan chung duoc thUa nhan TU nam 1962 den nam 1973, Hoi dong da phat hanh 31 quan diem loai nay. Vai tro cua Hpi dong tieu chuan ke toan tai chinh (FASB) Vao nam 1973, APB giai tan sau 11 nam hoat dong. Vj tri cua APB duoc thay the bofi FASB gom 7 thanh vien. Bay thanh vien nay lam viec chuyen trach, co lanh luong va phai tU bo chUc trach dang lam tai cac doanh nghiep. Ho phai co kien thUc ve ke toan, tai chinh va kinh doanh nhung khong c^n co hoc vi ke toan cong cong (CPA). Dieu nay khac vdi APB ma moi thanh vien deu phai co hoc vi ke toan cong. lam ban thori gian, khong duoc tra luong va duoc tiep tuc cong tac cua ho tai cac doanh nghiep. Cac van ban ve tieu chuan ke toan tai chinh ve cac nguyen tac ke toan cl duoc cong nhan la nhufng van ban co hieu lUc V ai tro cua Uy ban giao dich chting k h o a i l ^ ^ ^ V ^ SEC co vai tro chu yeu trong viec lap bao cao ke toan. SEC la mpt to chufc doc lap cua chinh quyen lien bang. SEC dUcfc thanh lap de thi hanh c£c dieu khoan ve c£c loai chUng 17
khoan va cac hoat dong giao dich nham giai quyet cac nhu cau phan phoi va mua ban chdng khoan. Cac chung khoan, de duoc ban, phai duoc dang kv tai SEC. Dieu nay doi hoi cac bao cao ke toan phai duoc kiem toan phu hop vdi cac nguyen tac cua SEC. SEC khong dinh gia cac chung khoan dang ky ma SEC chi dam bao quyen lqi cho cac nha dau tu bang viec veu cau moi yeu to anh hudng den gia tri cua chUng khoan phai duoc cong khai va khong duoc giau diem bat kv mot thong tin quan trong nao. Cac nguyen tac cua SEC duqc thuc hien trong cac bao cao hang nam cua rat nhieu cong ty va da gop phan nang cao chat luong cua cac bao cao nay. Tren thuc te, SEC duoc xem la mot to chUc co tinh chu dao doi vdi qua trinh xay dung cac nguyen tac ke toan. Tuy nhien, xet tren phuong dien rong hon thi SEC da dUa tren nghiep doan ke toan, nhat la FASB va AICPA de quyet dinh va bao dam tinh hieu lUc cua cac nguyen tac ke toan chung duoc thUa nhan. 7 r, , Anh hvfcfng cua cac to chufc khac den si* hinh thanh cac nguyen tac ke toan Hiep hoi Ke toan My (American Accounting Association (AAA)) cung co anh hudng den qua trinh phat trien cua cac nguyen tac ke toan chung duqc thUa nhan. To chUc AAA la mot to chUc gom nhUng ngUdi yeu thich ke toan. A A A da dd d lu cho rat nhieu cuoc nghien cUu ke toan va da phat hanh rat nhieu bai viet ve nghe ke toan. Mot so cac t6 chUc khac co anh hudng den qua trinh phat trien cac nguyen tac ke toan la Vien Uy vien tai chinh (Financial Executives Institute (FED), Hiep hoi quoc gia cac ke toan vien (National Association of Accountants (NAA))... * MOT SO NOI DUNG CUA CAC NGUYEN TAC KE TOAN CHUNG D I/0C THl/A NHAN (GAAP) Phan nay gidi thieu 3 khai niem ke todn vh 2 nguyen tac ke toan. NhOng khai niem va nguyen tac khdc se duoc gidi thieu dan dan trong cac chucfng sau. 18
Khai niem thvfc the kinh doanh (Business Entity Concept) Tren goc do ke toan. moi doanh nghiep duoc nhan thUc va doi xu nha nhufng to chufc doc lap vdfi chu sd hufu va vdi cac doanh nghiep khac. Quan diem nay cua ke toan duoc goi la khai niem thuc the kinh doanh. Cac doanh nghiep duoc nhin nhan va doi xU nhu nhUng to chufc doc lap vi muc dich cua ke toan la ghi chep lai qua trinh kinh doanh va bao cao dinh ky tinh trang tai chinh va qua trinh sinh loi cua tUng doanh nghiep rieng biet. Do vay, sd lieu ghi chep va bao cao cua mot doanh nghiep khong duoc bao gom bat ky qua trinh kinh doanh hoac tai san nao cua doanh nghiep khac, hoac tai san ca nhan va hoat dong kinh doanh cua chu so hUu doanh nghiep do vi neu chung bao gom mot yeu to nao cung se lam sai lech bao cao ve tinh trang tai chinh va qua trinh sinh lqi cua doanh nghiep. N guyen tdc gia von (Cost Principle) Mot trong nhUng nguyen tac can ban cua ke toan la nguyen tac gia von. Theo nguyen tac nay thi tat ca moi hang hoa va dich vu mua vao duoc ghi chep theo gia von. Thi du: neu mot doanh nghiep chi $50,000 de mua dat suf dung cho hoat dong cua doanh nghiep thi chi phi mua phai duoc ghi chep lai la $50,000. Dieu nay se khong thay doi cho du ngUdi mua va mot so' ngUdi dinh gia ben ngoai cho rang tn gia mieng dat do it nhat la $60,000. Neu gia phai tra cho mieng dat la $50,000 thi sd tien nav se duoc ghi chep lai dung nhu vay. Trong viec van dung nguyen tac gia von, gia von duoc danh gia can cU tren so tien m at hoac gia tri tuong duong tien mat chi ra. Neu dung tien m at den bu de duoc mot tai san hoSc dich vu thi gia von duoc danh gia hoan toan theo so tien mat chi ra de duoc tai san hoac dich vu do. Neu dung mot tai san khac vdi tien mat den bu thi gia von cua tai san t 39
hay dich vu nhan duoc duoc danh gia theo gia tri tuone duong tinh theo tien mat. Nguyen tac khach quan (Objectivity P r i n c i p l e ) Tai sao tai san ho$c dich vu phai duoc ghi chep lai theo gia von chU khong phai theo mot gia tri nao khac. thi du. gia thi truong du kien9 Cau tra lcfi la vi nguyen tac khach quan Nguyen tac nay doi hoi so lieu ghi chep ke toan phai dua tren nhUng sU kien co tinh kiem tra duoc, thi du. cac quan he kinh doanh giUa cac thanh phan doc lap vdi nhau. Cac quan he kinh doanh bao gom cac qua trinh trao doi hoan hao ve hang hoa, dich vu, hoac quyen duqc thu tien giUa hai hoac nhieu thanh phan vdi nhau. Nhd ban chat doc lap nen thong tin ke toan phai duqc can cU tren cac dU kien khach quan Nhu mot nguyen tac, gia von la khach quan vi chung thudng do ngUcfi mua va ngUdi ban xac lap va ngUdi nao cung co gang thuong luong sao cho ho co lcfi hon doi phuong. Khai ni^m hoat dpng kinh doanh lien tuc (Continuing - Concern Concept) Khi mot doanh nghiep mua va duy tri tai san de hoat dong san xuat kinh doanh thi gia tri thi trUdng cua nhUng tai san nay co the thay doi theo thdi gian. Tuy nhien, so lieu ke toan ghi chep lai cua nhUng tai san nay khong duoc dieu chinh de phan anh gia tri thi trUdng thay doi. Dieu nay do khai niem hoat dong kinh doanh lien tuc. TrU phi co chUng cot manh me nguoc lai, neu khong, bang can doi ke toan duoc lap dua tren gia thiet doanh nghiep van tiep tuc hoat dong trong ky tdi. La mot doanh nghiep hoat dong lien tuc nen tai san sU dung de hoat dong san xuat kinh doanh cua doanh nghiep khong duoc ban. Do vay, gia tri thi trUcmg cua tai san that sU khong thich hop va khong can thiet phai phan anh. Hon nUa, khong co viec mua ban xay ra thi gia tri thi trudng .khong the xac lap duoc mot cach khach quan nhtf yeu cau cua' nguyen tac khach quan. •20