{"id":16179,"date":"2015-10-19T04:29:13","date_gmt":"2015-10-19T04:29:13","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=16179"},"modified":"2015-11-19T09:55:09","modified_gmt":"2015-11-19T09:55:09","slug":"nguyen-tac-ke-toan-cac-khoan-phai-thu-theo-thong-tu-200-2014-tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=16179","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i thu theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"

\"Nguyen<\/h2>\n

C\u00e1c kho\u1ea3n ph\u1ea3i thu l\u00e0 m\u1ed9t lo\u1ea1i t\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty t\u00ednh d\u1ef1a tr\u00ean t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n n\u1ee3, c\u00e1c giao d\u1ecbch ch\u01b0a \u0111\u01b0\u1ee3c thanh to\u00e1n ho\u1eb7c b\u1ea5t c\u1ee9 ngh\u0129a v\u1ee5 ti\u1ec1n t\u1ec7 n\u00e0o m\u00e0 c\u00e1c con n\u1ee3 hay kh\u00e1ch h\u00e0ng ch\u01b0a thanh to\u00e1n cho c\u00f4ng ty. C\u00e1c kho\u1ea3n ph\u1ea3i thu \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n c\u1ee7a c\u00f4ng ty ghi l\u1ea1i v\u00e0 ph\u1ea3n \u00e1nh tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, bao g\u1ed3m t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n n\u1ee3 c\u00f4ng ty ch\u01b0a \u0111\u00f2i \u0111\u01b0\u1ee3c, t\u00ednh c\u1ea3 c\u00e1c kho\u1ea3n n\u1ee3 ch\u01b0a \u0111\u1ebfn h\u1ea1n thanh to\u00e1n.<\/span><\/p>\n

V\u1eady Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i thu theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 th\u1ebf n\u00e0o? K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb cho c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft.\u00a0Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i thu theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong><\/span><\/p>\n

Theo \u0110i\u1ec1u 17 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong> v\u1ec1 Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

1.C\u00e1c kho\u1ea3n ph\u1ea3i thu \u0111\u01b0\u1ee3c theo d\u00f5i chi ti\u1ebft theo k\u1ef3 h\u1ea1n ph\u1ea3i thu, \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i thu, lo\u1ea1i nguy\u00ean t\u1ec7 ph\u1ea3i thu v\u00e0 c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c theo nhu c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

2.Vi\u1ec7c ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i thu l\u00e0 ph\u1ea3i thu kh\u00e1ch h\u00e0ng, ph\u1ea3i thu n\u1ed9i b\u1ed9, ph\u1ea3i thu kh\u00e1c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

a) Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng g\u1ed3m c\u00e1c kho\u1ea3n ph\u1ea3i thu mang t\u00ednh ch\u1ea5t th\u01b0\u01a1ng m\u1ea1i ph\u00e1t sinh t\u1eeb giao d\u1ecbch c\u00f3 t\u00ednh ch\u1ea5t mua \u2013 b\u00e1n, nh\u01b0: Ph\u1ea3i thu v\u1ec1 b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5, thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n t\u00e0i s\u1ea3n (TSC\u0110, B\u0110S\u0110T, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh) gi\u1eefa doanh nghi\u1ec7p v\u00e0 ng\u01b0\u1eddi mua (l\u00e0 \u0111\u01a1n v\u1ecb \u0111\u1ed9c l\u1eadp v\u1edbi ng\u01b0\u1eddi b\u00e1n, g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n ph\u1ea3i thu gi\u1eefa c\u00f4ng ty m\u1eb9 v\u00e0 c\u00f4ng ty con, li\u00ean doanh, li\u00ean k\u1ebft). Kho\u1ea3n ph\u1ea3i thu n\u00e0y g\u1ed3m c\u1ea3 c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u1ec1 ti\u1ec1n b\u00e1n h\u00e0ng xu\u1ea5t kh\u1ea9u c\u1ee7a b\u00ean giao \u1ee7y th\u00e1c th\u00f4ng qua b\u00ean nh\u1eadn \u1ee7y th\u00e1c;<\/span><\/p>\n

b) Ph\u1ea3i thu n\u1ed9i b\u1ed9 g\u1ed3m c\u00e1c kho\u1ea3n ph\u1ea3i thu gi\u1eefa \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean v\u00e0 \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi tr\u1ef1c thu\u1ed9c kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c;<\/span><\/p>\n

c) Ph\u1ea3i thu kh\u00e1c g\u1ed3m c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00f4ng c\u00f3 t\u00ednh ch\u1ea5t th\u01b0\u01a1ng m\u1ea1i, kh\u00f4ng li\u00ean quan \u0111\u1ebfn giao d\u1ecbch mua \u2013 b\u00e1n nh\u01b0:<\/span><\/p>\n