Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/strong> \u0111\u1ecbnh ngh\u0129a v\u1ec1 d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c nh\u01b0 sau:<\/span><\/p>\n\u201c D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c: l\u00e0 kho\u1ea3n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t do doanh nghi\u1ec7p nh\u1eadn v\u1ed1n g\u00f3p \u0111\u1ea7u t\u01b0 (c\u00f4ng ty con, li\u00ean doanh, li\u00ean k\u1ebft) b\u1ecb l\u1ed7 d\u1eabn \u0111\u1ebfn nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 kh\u1ea3 n\u0103ng m\u1ea5t v\u1ed1n ho\u1eb7c kho\u1ea3n d\u1ef1 ph\u00f2ng do suy gi\u1ea3m gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft.<\/em><\/span><\/p>\n– \u0110\u1ed1i v\u1edbi kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft, nh\u00e0 \u0111\u1ea7u t\u01b0 ch\u1ec9 tr\u00edch l\u1eadp kho\u1ea3n d\u1ef1 ph\u00f2ng do c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft b\u1ecb l\u1ed7 n\u1ebfu B\u00e1o c\u00e1o t\u00e0i ch\u00ednh kh\u00f4ng \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \u0111\u1ed1i v\u1edbi kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft.<\/em><\/span><\/p>\n– Ri\u00eang kho\u1ea3n \u0111\u1ea7u t\u01b0 m\u00e0 nh\u00e0 \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef l\u00e2u d\u00e0i (kh\u00f4ng ph\u00e2n lo\u1ea1i l\u00e0 ch\u1ee9ng kho\u00e1n kinh doanh) v\u00e0 kh\u00f4ng c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ed1i v\u1edbi b\u00ean \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0, vi\u1ec7c l\u1eadp d\u1ef1 ph\u00f2ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/em><\/span><\/p>\n+ \u0110\u1ed1i v\u1edbi kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u1ed5 phi\u1ebfu ni\u00eam y\u1ebft ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tin c\u1eady, vi\u1ec7c l\u1eadp d\u1ef1 ph\u00f2ng d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a c\u1ed5 phi\u1ebfu (t\u01b0\u01a1ng t\u1ef1 nh\u01b0 d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh);<\/em><\/span><\/p>\n+ \u0110\u1ed1i v\u1edbi kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o, vi\u1ec7c l\u1eadp d\u1ef1 ph\u00f2ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n c\u0103n c\u1ee9 v\u00e0o kho\u1ea3n l\u1ed7 c\u1ee7a b\u00ean \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 (d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c)\u201ds<\/em><\/span><\/p>\nT\u1ea1i \u0110i\u1ec3m 1.3 Kho\u1ea3n 1 \u0110i\u1ec1u 45 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c nh\u01b0 sau:<\/span><\/p>\n\n- \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 l\u00e0 c\u00f4ng ty m\u1eb9, c\u0103n c\u1ee9 \u0111\u1ec3 nh\u00e0 \u0111\u1ea7u t\u01b0 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c l\u00e0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t c\u1ee7a c\u00f4ng ty m\u1eb9 \u0111\u00f3. \u0110\u1ed1i v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 l\u00e0 doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp kh\u00f4ng c\u00f3 c\u00f4ng ty con, c\u0103n c\u1ee9 \u0111\u1ec3 nh\u00e0 \u0111\u1ea7u t\u01b0 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c l\u00e0 B\u00e1o c\u00e1o t\u00e0i ch\u00ednh c\u1ee7a b\u00ean \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 d\u00f3<\/span><\/li>\n
- Vi\u1ec7c tr\u00edch l\u1eadp v\u00e0 ho\u00e0n nh\u1eadp kho\u1ea3n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh cho t\u1eebng kho\u1ea3n \u0111\u1ea7u t\u01b0 theo nguy\u00ean t\u1eafc<\/span><\/li>\n
- N\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp n\u0103m nay cao h\u01a1n s\u1ed1 d\u01b0 d\u1ef1 ph\u00f2ng \u0111ang ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n th\u00ec doanh nghi\u1ec7p tr\u00edch l\u1eadp b\u1ed5 sung s\u1ed1 ch\u00eanh l\u1ec7ch \u0111\u00f3 v\u00e0 ghi nh\u1eadn v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh trong k\u1ef3<\/span><\/li>\n
- N\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp n\u0103m nay th\u1ea5p h\u01a1n s\u1ed1 d\u01b0 d\u1ef1 ph\u00f2ng \u0111\u00e3 l\u1eadp n\u0103m tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft th\u00ec doanh nghi\u1ec7p ho\u00e0n nh\u1eadp s\u1ed1 ch\u00eanh l\u1ec7ch \u0111\u00f3 v\u00e0 ghi gi\u00e1m chi ph\u00ed t\u00e0i ch\u00ednh<\/span><\/li>\n<\/ul>\n
b. H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/strong><\/span><\/p>\nT\u1ea1i \u0110i\u1ec3m 3.2 Kho\u1ea3n 3 \u0110i\u1ec1u 45 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 h\u1ea1ch to\u00e1n \u0111\u1ed1i v\u1edbi kho\u1ea3n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c nh\u01b0 sau:<\/span><\/p>\n– Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, n\u1ebfu s\u1ed1 ph\u1ea3i l\u1eadp k\u1ef3 n\u00e0y l\u1edbn h\u01a1n s\u1ed1 \u0111\u00e3 l\u1eadp t\u1eeb k\u1ef3 tr\u01b0\u1edbc, k\u1ebf to\u00e1n tr\u00edch l\u1eadp b\u1ed5 sung ph\u1ea7n ch\u00eanh l\u1ec7ch, ghi:<\/span><\/p>\nN\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh<\/span>
\n C\u00f3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2292).<\/span><\/p>\n– Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, n\u1ebfu s\u1ed1 ph\u1ea3i l\u1eadp k\u1ef3 n\u00e0y nh\u1ecf h\u01a1n s\u1ed1 \u0111\u00e3 l\u1eadp t\u1eeb k\u1ef3 tr\u01b0\u1edbc, k\u1ebf to\u00e1n ho\u00e0n nh\u1eadp ph\u1ea7n ch\u00eanh l\u1ec7ch, ghi:<\/span><\/p>\nN\u1ee3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2292)<\/span>
\n C\u00f3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh.<\/span><\/p>\n– Khi t\u1ed5n th\u1ea5t th\u1ef1c s\u1ef1 x\u1ea3y ra, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 th\u1ef1c s\u1ef1 kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i ho\u1eb7c thu h\u1ed3i th\u1ea5p h\u01a1n gi\u00e1 g\u1ed1c ban \u0111\u1ea7u, doanh nghi\u1ec7p c\u00f3 quy\u1ebft \u0111\u1ecbnh d\u00f9ng kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n \u0111\u00e3 l\u1eadp \u0111\u1ec3 b\u00f9 \u0111\u1eafp t\u1ed5n th\u1ea5t kho\u1ea3n \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n, ghi:<\/span><\/p>\nN\u1ee3 c\u00e1c TK 111, 112,… (n\u1ebfu c\u00f3)<\/span>
\n N\u1ee3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2292) (s\u1ed1 \u0111\u00e3 l\u1eadp d\u1ef1 ph\u00f2ng)<\/span>
\n N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (s\u1ed1 ch\u01b0a l\u1eadp d\u1ef1 ph\u00f2ng)<\/span>
\n C\u00f3 c\u00e1c TK 221, 222, 228 (gi\u00e1 g\u1ed1c kho\u1ea3n \u0111\u1ea7u t\u01b0 b\u1ecb t\u1ed5n th\u1ea5t).<\/span><\/p>\n4. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i<\/strong><\/span><\/h2>\na. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/span><\/p>\nT\u1ea1i Ti\u1ebft c \u0110i\u1ec3m 1.1. Kho\u1ea3n 1 \u0110i\u1ec1u 45 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC \u0111\u01b0a ra \u0111\u1ecbnh ngh\u0129a v\u1ec1 d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i nh\u01b0 sau:<\/span><\/p>\n\u201cD\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i: L\u00e0 kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea7n gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n kh\u00e1c c\u00f3 b\u1ea3n ch\u1ea5t t\u01b0\u01a1ng t\u1ef1 c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00f3 c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i.\u201d<\/em><\/span><\/p>\nT\u1ea1i \u0110i\u1ec3m 1.4 Kho\u1ea3n 1 \u0110i\u1ec1u 45 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i nh\u01b0 sau:<\/span><\/p>\n\n- Khi l\u1eadp BCTC, doanh nghi\u1ec7p x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n c\u00f3 b\u1ea3n ch\u1ea5t t\u01b0\u01a1ng t\u1ef1 c\u00f3 kh\u1ea3 n\u0103ng kh\u00f4ng \u0111\u00f2i \u0111\u01b0\u1ee3c \u0111\u1ec3 tr\u00edch l\u1eadp ho\u1eb7c ho\u00e0n nh\u1eadp kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i<\/span><\/li>\n
- Doanh nghi\u1ec7p tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i khi:<\/span><\/li>\n
- N\u1ee3 ph\u1ea3i thu qu\u00e1 h\u1ea1n thanh to\u00e1n ghi trong h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf c\u00e1c kh\u1ebf \u01b0\u1edbc vay n\u1ee3, b\u1ea3n cam k\u1ebft h\u1ee3p \u0111\u1ed3ng ho\u1eb7c cam k\u1ebft n\u1ee3, doanh nghi\u1ec7p \u0111\u00e3 \u0111\u00f2i nhi\u1ec1u l\u1ea7n nh\u01b0ng v\u1eabn ch\u01b0a thu \u0111\u01b0\u1ee3c. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh th\u1eddi gian qu\u00e1 h\u1ea1n c\u1ee7a kho\u1ea3n n\u1ee3 ph\u1ea3i thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 kh\u00f3 \u0111\u00f2i ph\u1ea3i tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o th\u1eddi gian tr\u1ea3 n\u1ee3 g\u1ed1c theo h\u1ee3p \u0111\u1ed3ng mua, b\u00e1n ban \u0111\u1ea7u, kh\u00f4ng t\u00ednh \u0111\u1ebfn vi\u1ec7c gia h\u1ea1n n\u1ee3 gi\u1eefa c\u00e1c b\u00ean<\/span><\/li>\n
- N\u1ee3 ph\u1ea3i thu ch\u01b0a \u0111\u1ebfn th\u1eddi h\u1ea1n thanh to\u00e1n nh\u01b0ng kh\u00e1ch n\u1ee3 \u0111\u00e3 l\u00e2m v\u00e0o t\u00ecnh tr\u1ea1ng ph\u00e1 sane ho\u1eb7c \u0111ang l\u00e0m th\u1ee7 t\u1ee5c gi\u1ea3i th\u1ec3, m\u1ea5t t\u00edch, b\u1ecf tr\u1ed1n<\/span><\/li>\n
- \u0110i\u1ec1u ki\u1ec7n, c\u0103n c\u1ee9 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i<\/span><\/li>\n
- Ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb g\u1ed1c ho\u1eb7c gi\u1ea5y x\u00e1c nh\u1eadn c\u1ee7a kh\u00e1ch n\u1ee3 v\u1ec1 s\u1ed1 ti\u1ec1n c\u00f2n n\u1ee3 ch\u01b0a tr\u1ea3 bao g\u1ed3m: H\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, kh\u1ebf \u01b0\u1edbc vay n\u1ee3, b\u1ea3n thanh l\u00fd h\u1ee3p \u0111\u1ed3ng, cam k\u1ebft n\u1ee3, \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3<\/span><\/li>\n
- M\u1ee9c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh<\/span><\/li>\n
- C\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/span><\/li>\n
- Vi\u1ec7c tr\u00edch l\u1eadp ho\u1eb7c ho\u00e0n nh\u1eadp kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/li>\n
- Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i ph\u1ea3i l\u1eadp \u01a1 cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n l\u1edbn h\u01a1n s\u1ed1 d\u01b0 kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i \u0111ang ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch l\u1edbn h\u01a1n \u0111\u01b0\u1ee3c ghi t\u0103ng d\u1ef1 ph\u00f2ng v\u00e0 ghi t\u0103ng chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/span><\/li>\n
- Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i ph\u1ea3i l\u1eadp \u1edf cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u00e0y nh\u1ecf h\u01a1n s\u1ed1 d\u01b0 kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i \u0111ang ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch nh\u1ecf h\u01a1n \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp ghi gi\u1ea3m d\u1ef1 ph\u00f2ng v\u00e0 ghi gi\u1ea3m chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/span><\/li>\n
- \u0110\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n ph\u1ea3i thu kh\u00f3 \u0111\u00f2i k\u00e9o d\u00e0i trong nhi\u1ec1u n\u0103m, doanh nghi\u1ec7p \u0111\u00e3 c\u1ed1 g\u1eafng d\u00f9ng m\u1ecdi bi\u1ec7n ph\u00e1p \u0111\u1ec1 thu n\u1ee3 nh\u01b0ng v\u1eabn kh\u00f4ng thu \u0111\u01b0\u1ee3c n\u1ee3 v\u00e0 x\u00e1c \u0111\u1ecbnh kh\u00e1ch n\u1ee3 th\u1ef1c s\u1ef1 kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thanh to\u00e1n th\u00ec doanh nghi\u1ec7p c\u00f3 th\u1ec3 ph\u1ea3i l\u00e0m c\u00e1c th\u1ee7 t\u1ee5c b\u00e1n n\u1ee3 cho C\u00f4ng ty mua, b\u00e1n n\u1ee3 ho\u1eb7c x\u00f3a nh\u1eefng kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i tr\u00ean s\u1ed5 k\u1ebf to\u00e1n<\/span><\/li>\n<\/ul>\n
b. H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/strong><\/span><\/p>\nT\u1ea1i \u0110i\u1ec3m 3.3 Kho\u1ea3n 3 \u0110i\u1ec1u 45 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch h\u1ea1ch to\u00e1n \u0111\u1ed1i v\u1edbi kho\u1ea3n d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i nh\u01b0 sau:<\/span><\/p>\n-Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u0103n c\u1ee9 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, n\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i c\u1ea7n tr\u00edch l\u1eadp \u1edf k\u1ef3 k\u1ebf to\u00e1n n\u00e0y l\u1edbn h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i \u0111\u00e3 tr\u00edch l\u1eadp \u1edf k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft, k\u1ebf to\u00e1n tr\u00edch l\u1eadp b\u1ed5 sung ph\u1ea7n ch\u00eanh l\u1ec7ch, ghi:<\/span><\/p>\nN\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/span>
\n C\u00f3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2293).<\/span><\/p>\n-Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u0103n c\u1ee9 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, n\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i c\u1ea7n tr\u00edch l\u1eadp \u1edf k\u1ef3 k\u1ebf to\u00e1n n\u00e0y nh\u1ecf h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i \u0111\u00e3 tr\u00edch l\u1eadp \u1edf k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft, k\u1ebf to\u00e1n ho\u00e0n nh\u1eadp ph\u1ea7n ch\u00eanh l\u1ec7ch, ghi:<\/span><\/p>\nN\u1ee3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2293)<\/span>
\n C\u00f3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n-\u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i khi x\u00e1c \u0111\u1ecbnh l\u00e0 kh\u00f4ng th\u1ec3 thu h\u1ed3i \u0111\u01b0\u1ee3c, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n xo\u00e1 n\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh. C\u0103n c\u1ee9 v\u00e0o quy\u1ebft \u0111\u1ecbnh xo\u00e1 n\u1ee3, ghi:<\/span><\/p>\nN\u1ee3 c\u00e1c TK 111, 112, 331, 334….(ph\u1ea7n t\u1ed5 ch\u1ee9c c\u00e1 nh\u00e2n ph\u1ea3i b\u1ed3i th\u01b0\u1eddng)<\/span>
\n N\u1ee3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2293)(ph\u1ea7n \u0111\u00e3 l\u1eadp d\u1ef1 ph\u00f2ng)<\/span>
\n N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (ph\u1ea7n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed)<\/span>
\n C\u00f3 c\u00e1c TK 131, 138, 128, 244…<\/span><\/p>\n– \u0110\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i \u0111\u00e3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd xo\u00e1 n\u1ee3, n\u1ebfu sau \u0111\u00f3 l\u1ea1i thu h\u1ed3i \u0111\u01b0\u1ee3c n\u1ee3, k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a kho\u1ea3n n\u1ee3 \u0111\u00e3 thu h\u1ed3i \u0111\u01b0\u1ee3c, ghi:<\/span><\/p>\nN\u1ee3 c\u00e1c TK 111, 112,….<\/span>
\n C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n– \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu qu\u00e1 h\u1ea1n \u0111\u01b0\u1ee3c b\u00e1n theo gi\u00e1 tho\u1ea3 thu\u1eadn, tu\u1ef3 t\u1eebng tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf, k\u1ebf to\u00e1n ghi nh\u1eadn nh\u01b0 sau:<\/span><\/p>\n+ Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n ph\u1ea3i thu qu\u00e1 h\u1ea1n ch\u01b0a l\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, ghi:<\/span><\/p>\nN\u1ee3 c\u00e1c TK 111, 112 (theo gi\u00e1 b\u00e1n th\u1ecfa thu\u1eadn)<\/span>
\n N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (s\u1ed1 t\u1ed5n th\u1ea5t t\u1eeb vi\u1ec7c b\u00e1n n\u1ee3)<\/span>
\n C\u00f3 c\u00e1c TK 131, 138,128, 244…<\/span><\/p>\n+ Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n ph\u1ea3i thu qu\u00e1 h\u1ea1n \u0111\u00e3 l\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i nh\u01b0ng s\u1ed1 \u0111\u00e3 l\u1eadp d\u1ef1 ph\u00f2ng kh\u00f4ng \u0111\u1ee7 b\u00f9 \u0111\u1eafp t\u1ed5n th\u1ea5t khi b\u00e1n n\u1ee3 th\u00ec s\u1ed1 t\u1ed5n th\u1ea5t c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p, ghi:<\/span><\/p>\nN\u1ee3 c\u00e1c TK 111, 112 (theo gi\u00e1 b\u00e1n th\u1ecfa thu\u1eadn)<\/span>
\n N\u1ee3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2293) (s\u1ed1 \u0111\u00e3 l\u1eadp d\u1ef1 ph\u00f2ng)<\/span>
\n N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (s\u1ed1 t\u1ed5n th\u1ea5t t\u1eeb vi\u1ec7c b\u00e1n n\u1ee3)<\/span>
\n C\u00f3 c\u00e1c TK 131, 138,128, 244…<\/span><\/p>\n-K\u1ebf to\u00e1n x\u1eed l\u00fd c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i tr\u01b0\u1edbc khi doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc chuy\u1ec3n th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n: Kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i sau khi b\u00f9 \u0111\u1eafp t\u1ed5n th\u1ea5t, n\u1ebfu \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n t\u0103ng v\u1ed1n Nh\u00e0 n\u01b0\u1edbc, ghi:<\/span><\/p>\nN\u1ee3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2293)<\/span>
\n C\u00f3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n5. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho<\/strong><\/span><\/h2>\na. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/span><\/p>\nT\u1ea1i Ti\u1ebft d \u0110i\u1ec3m 1.1 Kho\u1ea3n 1 \u0110i\u1ec1u 45 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC \u0111\u01b0a ra kh\u00e1i ni\u1ec7m d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho nh\u01b0 sau:<\/span><\/p>\n\u201c D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho: L\u00e0 kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho khi c\u00f3 s\u1ef1 suy gi\u1ea3m c\u1ee7a gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c so v\u1edbi gi\u00e1 g\u1ed1c c\u1ee7a h\u00e0ng t\u1ed3n kho.\u201d<\/em><\/span><\/p>\nT\u1ea1i \u0110i\u1ec3m 1.5 Kho\u1ea3n 1 \u0110i\u1ec1u 45 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho nh\u01b0 sau:<\/span><\/p>\n\n- Doanh nghi\u1ec7p ph\u1ea3i tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho ph\u1ea3i l\u1eadp khi c\u00f3 nh\u1eefng b\u1eb1ng ch\u1ee9ng tin c\u1eady v\u1ec1 s\u1ef1 suy gi\u1ea3m c\u1ee7a gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c so v\u1edbi gi\u00e1 g\u1ed1c c\u1ee7a h\u00e0ng t\u1ed3n kho<\/span><\/li>\n
- D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c l\u1eadp v\u00e0o th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/li>\n
- Vi\u1ec7c l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho ph\u1ea3i t\u00ednh theo t\u1eebng lo\u1ea1i v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m t\u1ed3n kho. \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 cung c\u1ea5p d\u1edf dang, vi\u1ec7c l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho ph\u1ea3i \u0111\u01b0\u1ee3c t\u00ednh<\/span><\/li>\n
- Gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c c\u1ee7a h\u00e0ng t\u1ed3n kho l\u00e0 gi\u00e1 b\u00e1n \u01b0\u1edbc t\u00ednh c\u1ee7a h\u00e0ng t\u1ed3n kho trong k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh b\u00ecnh th\u01b0\u1eddng tr\u1eeb (-) chi ph\u00ed \u01b0\u1edbc t\u00ednh \u0111\u1ec3 ho\u00e0n th\u00e0nh s\u1ea3n ph\u1ea9m v\u00e0 chi ph\u00ed \u01b0\u1edbc t\u00ednh c\u1ea7n thi\u1ebft cho vi\u1ec7c b\u00e1n ch\u00fang.<\/span><\/li>\n
- Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u0103n c\u1ee9 v\u00e0o s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 g\u1ed1c, gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c c\u1ee7a t\u1eebng lo\u1ea1i v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, t\u1eebng lo\u1ea1i d\u1ecbch v\u1ee5 cung c\u1ea5p d\u1edf dang, x\u00e1c \u0111\u1ecbnh kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho ph\u1ea3i l\u1eadp:<\/span><\/li>\n<\/ul>\n
– Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho ph\u1ea3i l\u1eadp \u1edf cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u00e0y l\u1edbn h\u01a1n kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho \u0111ang ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch l\u1edbn h\u01a1n \u0111\u01b0\u1ee3c ghi t\u0103ng d\u1ef1 ph\u00f2ng v\u00e0 ghi t\u0103ng gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/span><\/p>\n– Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho ph\u1ea3i l\u1eadp \u1edf cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u00e0y nh\u1ecf h\u01a1n kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho \u0111ang ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch nh\u1ecf h\u01a1n \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp ghi gi\u1ea3m d\u1ef1 ph\u00f2ng v\u00e0 ghi gi\u1ea3m gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/span><\/p>\nb. H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/strong><\/span><\/p>\n\u00a0<\/strong>T\u1ea1i \u0110i\u1ec3m 3.4 Kho\u1ea3n 3 \u0110i\u1ec1u 45 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 c\u00e1ch h\u1ea1ch to\u00e1n \u0111\u1ed1i v\u1edbi d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho nh\u01b0 sau:<\/span><\/p>\n-Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, n\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho ph\u1ea3i l\u1eadp k\u1ef3 n\u00e0y l\u1edbn h\u01a1n s\u1ed1 \u0111\u00e3 tr\u00edch l\u1eadp t\u1eeb c\u00e1c k\u1ef3 tr\u01b0\u1edbc, k\u1ebf to\u00e1n tr\u00edch l\u1eadp b\u1ed5 sung ph\u1ea7n ch\u00eanh l\u1ec7ch, ghi:<\/span><\/p>\nN\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span>
\n C\u00f3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2294).<\/span><\/p>\n-Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, n\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho ph\u1ea3i l\u1eadp k\u1ef3 n\u00e0y nh\u1ecf h\u01a1n s\u1ed1 \u0111\u00e3 tr\u00edch l\u1eadp t\u1eeb c\u00e1c k\u1ef3 tr\u01b0\u1edbc, k\u1ebf to\u00e1n ho\u00e0n nh\u1eadp ph\u1ea7n ch\u00eanh l\u1ec7ch, ghi:<\/span><\/p>\n
![\"Nguy\u00ean](\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Nguy\u00ean-t\u1eafc-tr\u00edch-l\u1eadp-c\u00e1c-kho\u1ea3n-d\u1ef1-ph\u00f2ng-t\u1ed5n-th\u1ea5t-t\u00e0i-s\u1ea3n-theo-300x196.jpg\")
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