Phương pháp kế toán khoản phải thu khó đòi - So sánh giữa kế toán Việt Nam và Mỹ=Accounting for uncollectible account receivables - A comparison between Vietnamese and US accounting

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Tác giả: Thị Kim Hương Nguyễn

Ngôn ngữ: vie

Ký hiệu phân loại:

Thông tin xuất bản: Tạp chí Công thương, 2024

Mô tả vật lý: tr.156-159

Bộ sưu tập: Metadata

ID: 7315

Thêm vào giỏ

Nợ phải thu khó đòi là khoản nợ mà doanh nghiệp không có khả năng thu hồi được và phải xóa sổ. Đây là giá trị tài sản của doanh nghiệp bị mất đi, vì vậy doanh nghiệp phải tính vào chi phí trong kỳ kinh doanh. Hiện nay, giữa chế độ kế toán Việt Nam và kế toán Mỹ có sự khác biệt về phương pháp ghi sổ các nghiệp vụ xử lý nợ phải thu khó đòi và việc ghi nhận khoản thu hồi được từ nợ phải thu khó đòi đã xử lý. Tại Việt Nam, việc ghi chép các nghiệp vụ thu hồi được các khoản phải thu khó đòi đã xóa sổ làm cho thông tin về doanh thu và tài sản của đơn vị bị sai lệch. Vì vậy, người sử dụng thông tin sẽ không có cái nhìn chính xác về tình hình kinh doanh của đơn vị. Với lý do trên, bài viết này trình bày các phương pháp kê toán liên quan đến việc xử lý các khoản nợ phải thu khó đòi trong kế toán Việt Nam và so sánh với kế toán Mỹ. Từ đó, tác giả đề xuất những ý kiến về công tác kế toán liên quan đến việc thu hồi được khoản nợ phải thu khó đòi đã xóa sổ để giúp kế toán các đơn vị cung cấp thông tin chính xác hơn về tình hình kinh doanh của mình.Uncollectible account receivables are debts that a business cannot receive and must be written off. This is the lost value of the business's assets, so the business must include it in expenses during the business period. Currently, between Vietnamese and American accounting systems, there is a difference in the method of recording uncollectible account receivable and recording the amount receivable f-rom uncollectible account receivable that has been written off in the accounting period. According to Vietnam's accounting regime, recording uncollectible accounts receivable that have been written off makes information about revenue and assets inaccurate. Therefore, information users will not have an accurate view of the business situation. For the above reason, this article presents accounting for uncollectible accounts receivable in Vietnamese accounting and compares them with American accounting. F-rom there, the author proposes ideas about accounting for uncollectible account receivable that have been written off to help accounting units provide more accurate information about the business situation.

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