VAS02

Hng Tn Kho

Ni dung chnh
1.
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Gii thiu
nh ngha
Phng php nh gi
Phng php tnh gi
Trnh by trn BCTC
So snh IAS02 v VAS02

Gii thiu
Quy nh v hng dn cc nguyn
tc v phng php k ton hng tn
kho
p dng nguyn tc gi gc (tr khi
c quy nh khc)

nh ngha
Hng tn kho:
L ti sn:
Hng c gi bn
Hng ang trong qu trnh sn xut
Nguyn vt liu, cng c, dng c

nh ngha
Hng tn kho bo gm:
Hng ha mua bn
Thnh phm tn kho v thnh phm gi
bn
Sn phm d dang
Nguyn vt liu, cng c, dng c tn
kho, gi i gia cng ch bin v mua
ang i trn ng
Chi ph dch v d dang

nh ngha
Gi tr thun c th thc hin c:

Gi bn
c tnh

Gi tr
thun

Chi ph c
tnh hon
thnh sn
phm
Chi ph c
tnh cn thit
cho vic tiu
th

nh ngha
Gi hin hnh:

Gi phi tr mua mt loi hng tn

kho tng t ti ngy lp bn cn i k
ton

nh gi
Hng tn kho c nh gi:
Theo gi gc
Theo gi tr thun (Gi tr thun < Gi
gc)

Gi gc hng tn kho
Chi ph mua
Chi ph ch bin
Chi ph lin quan trc tip khc

Chi ph mua
Bao gm:
Gi mua
Cc loi thu khng c hon li
Chi ph vn chuyn, bc xp, bo qun
Chi ph khc lin quan trc tip

Khng bao gm:

Chit khu, gim gi do hng mua
khng ng quy cch, phm cht

Chi ph ch bin
Chi ph lin quan trc tip n sn
phm sn xut:
Nhn cng trc tip
Chi ph sn xut chung c nh
Chi ph sn xut chung bin i

Chi ph sn xut chung c

nh
Chi ph sn xut gin tip
Khng thay i theo s lng
VD: Chi ph khu hao, chi ph bo dng my mc,
chi ph qun l
Phn b trn mi n v sn phm theo cng sut
bnh thng. Tuy nhin:
Phn b trn mi n v theo chi ph thc t (Sn xut
vt cng sut)
Phn b trn mi n v theo mc cng sut bnh
thng (Sn xut di cng sut) v khon chi ph
khng c phn b c ghi nhn l chi ph sn xut,
kinh doanh trong k

Chi ph sn xut chung bin

i
Chi ph sn xut gin tip
Thay i theo s lng
VD: Chi ph nguyn vt liu, nhn cng
Phn b trn mi n v theo chi ph
thc t pht sinh

Chi ph ch bin (Tip)

Chi ph khng c phn nh tch
bit khi sn xut nhiu loi sn phm
mt lc
-> Phn b theo tiu thc ph hp v
nht qun gia cc k
Trng hp c sn phm ph, gi tr
sn phm ph c tnh theo gi tr
thun v c tr khi chi ph ch
bin cho sn phm chnh

Chi ph lin quan trc tip

khc
Tnh vo gi gc hng tn kho
VD: Chi ph thit k

Chi ph khng tnh vo gi

gc