{"id":16286,"date":"2015-10-27T04:58:12","date_gmt":"2015-10-27T04:58:12","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=16286"},"modified":"2016-12-12T09:52:58","modified_gmt":"2016-12-12T09:52:58","slug":"huong-dan-lap-va-trinh-bay-bao-cao-luu-chuyen-tien-te-theo-phuong-phap-truc-tiep-cua-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=16286","title":{"rendered":"H\u01b0\u1edbng d\u1eabn l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"

\"H\u01b0\u1edbng<\/h2>\n

Quy\u1ebft to\u00e1n n\u0103m 2015, nh\u1eefng doanh nghi\u1ec7p \u00e1p d\u1ee5ng h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n theo Quy\u1ebft \u0111\u1ecbnh 15 s\u1ebd chuy\u1ec3n sang th\u1ef1c hi\u1ec7n ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a>. \u0110\u1ec3 gi\u00fap cho c\u00e1c b\u1ea1n k\u1ebf to\u00e1n chu\u1ea9n b\u1ecb t\u00e0i li\u1ec7u cho m\u00f9a quy\u1ebft to\u00e1n n\u0103m 2015, K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb b\u00e0i vi\u1ebft:<\/span><\/p>\n

H\u01b0\u1edbng d\u1eabn l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong><\/span><\/h2>\n

1. Nguy\u00ean t\u1eafc l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 <\/strong><\/span><\/h2>\n

1.1. Vi\u1ec7c l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 h\u00e0ng n\u0103m v\u00e0 c\u00e1c k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9 ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201cB\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7\u201d v\u00e0 Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201cB\u00e1o c\u00e1o t\u00e0i ch\u00ednh gi\u1eefa ni\u00ean \u0111\u1ed9\u201d. Ph\u01b0\u01a1ng ph\u00e1p l\u1eadp B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn cho c\u00e1c giao d\u1ecbch ph\u1ed5 bi\u1ebfn nh\u1ea5t, doanh nghi\u1ec7p c\u0103n c\u1ee9 b\u1ea3n ch\u1ea5t t\u1eebng giao d\u1ecbch \u0111\u1ec3 tr\u00ecnh b\u00e0y c\u00e1c lu\u1ed3ng ti\u1ec1n m\u1ed9t c\u00e1ch ph\u00f9 h\u1ee3p n\u1ebfu ch\u01b0a c\u00f3 h\u01b0\u1edbng d\u1eabn c\u1ee5 th\u1ec3 trong Th\u00f4ng t\u01b0 n\u00e0y. C\u00e1c ch\u1ec9 ti\u00eau kh\u00f4ng c\u00f3 s\u1ed1 li\u1ec7u th\u00ec kh\u00f4ng ph\u1ea3i tr\u00ecnh b\u00e0y, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111\u00e1nh l\u1ea1i s\u1ed1 th\u1ee9 t\u1ef1 nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c thay \u0111\u1ed5i m\u00e3 s\u1ed1 c\u1ee7a c\u00e1c ch\u1ec9 ti\u00eau.<\/span><\/p>\n

1.2. C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n \u0111\u01b0\u1ee3c coi l\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n tr\u00ecnh b\u00e0y tr\u00ean b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 ch\u1ec9 bao g\u1ed3m c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n c\u00f3 th\u1eddi h\u1ea1n thu h\u1ed3i ho\u1eb7c \u0111\u00e1o h\u1ea1n kh\u00f4ng qu\u00e1 3 th\u00e1ng c\u00f3 kh\u1ea3 n\u0103ng chuy\u1ec3n \u0111\u1ed5i d\u1ec5 d\u00e0ng th\u00e0nh m\u1ed9t l\u01b0\u1ee3ng ti\u1ec1n x\u00e1c \u0111\u1ecbnh v\u00e0 kh\u00f4ng c\u00f3 r\u1ee7i ro trong chuy\u1ec3n \u0111\u1ed5i th\u00e0nh ti\u1ec1n k\u1ec3 t\u1eeb ng\u00e0y mua kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u00f3 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. V\u00ed d\u1ee5 k\u1ef3 phi\u1ebfu ng\u00e2n h\u00e0ng, t\u00edn phi\u1ebfu kho b\u1ea1c, ch\u1ee9ng ch\u1ec9 ti\u1ec1n g\u1eedi\u2026 c\u00f3 th\u1eddi h\u1ea1n thu h\u1ed3i ho\u1eb7c \u0111\u00e1o h\u1ea1n kh\u00f4ng qu\u00e1 3 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y mua.<\/span><\/p>\n

1.3. Doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y c\u00e1c lu\u1ed3ng ti\u1ec1n tr\u00ean B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 theo ba lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng: Ho\u1ea1t \u0111\u1ed9ng kinh doanh, ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c “B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7”:<\/span><\/p>\n

– Lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh l\u00e0 lu\u1ed3ng ti\u1ec1n ph\u00e1t sinh t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u1ea1o ra doanh thu ch\u1ee7 y\u1ebfu c\u1ee7a doanh nghi\u1ec7p v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c kh\u00f4ng ph\u1ea3i l\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 hay ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh;<\/span><\/p>\n

– Lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 l\u00e0 lu\u1ed3ng ti\u1ec1n ph\u00e1t sinh t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng mua s\u1eafm, x\u00e2y d\u1ef1ng, thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n c\u00e1c t\u00e0i s\u1ea3n d\u00e0i h\u1ea1n v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n;<\/span><\/p>\n

– Lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh l\u00e0 lu\u1ed3ng ti\u1ec1n ph\u00e1t sinh t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u1ea1o ra c\u00e1c thay \u0111\u1ed5i v\u1ec1 quy m\u00f4 v\u00e0 k\u1ebft c\u1ea5u c\u1ee7a v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu v\u00e0 v\u1ed1n vay c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

1.4. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y lu\u1ed3ng ti\u1ec1n t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh, ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh theo c\u00e1ch th\u1ee9c ph\u00f9 h\u1ee3p nh\u1ea5t v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

1.5. C\u00e1c lu\u1ed3ng ti\u1ec1n ph\u00e1t sinh t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kinh doanh, ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh sau \u0111\u00e2y \u0111\u01b0\u1ee3c b\u00e1o c\u00e1o tr\u00ean c\u01a1 s\u1edf thu\u1ea7n:<\/span><\/p>\n

– Thu ti\u1ec1n v\u00e0 chi tr\u1ea3 ti\u1ec1n h\u1ed9 kh\u00e1ch h\u00e0ng nh\u01b0 ti\u1ec1n thu\u00ea thu h\u1ed9, chi h\u1ed9 v\u00e0 tr\u1ea3 l\u1ea1i cho ch\u1ee7 s\u1edf h\u1eefu t\u00e0i s\u1ea3n;<\/span><\/p>\n

– Thu ti\u1ec1n v\u00e0 chi ti\u1ec1n \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n c\u00f3 v\u00f2ng quay nhanh, th\u1eddi gian \u0111\u00e1o h\u1ea1n ng\u1eafn nh\u01b0: Mua, b\u00e1n ngo\u1ea1i t\u1ec7; Mua, b\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0; C\u00e1c kho\u1ea3n \u0111i vay ho\u1eb7c cho vay ng\u1eafn h\u1ea1n kh\u00e1c c\u00f3 th\u1eddi h\u1ea1n thanh to\u00e1n kh\u00f4ng qu\u00e1 3 th\u00e1ng.<\/span><\/p>\n

1.6. C\u00e1c lu\u1ed3ng ti\u1ec1n ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u1ea3i \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra \u0111\u1ed3ng ti\u1ec1n ch\u00ednh th\u1ee9c s\u1eed d\u1ee5ng trong ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch.<\/span><\/p>\n

1.7. C\u00e1c giao d\u1ecbch v\u1ec1 \u0111\u1ea7u t\u01b0 v\u00e0 t\u00e0i ch\u00ednh kh\u00f4ng tr\u1ef1c ti\u1ebfp s\u1eed d\u1ee5ng ti\u1ec1n hay c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, V\u00ed d\u1ee5:<\/span><\/p>\n

– Vi\u1ec7c mua t\u00e0i s\u1ea3n b\u1eb1ng c\u00e1ch nh\u1eadn c\u00e1c kho\u1ea3n n\u1ee3 li\u00ean quan tr\u1ef1c ti\u1ebfp ho\u1eb7c th\u00f4ng qua nghi\u1ec7p v\u1ee5 cho thu\u00ea t\u00e0i ch\u00ednh;<\/span><\/p>\n

– Vi\u1ec7c mua m\u1ed9t doanh nghi\u1ec7p th\u00f4ng qua ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu;<\/span><\/p>\n

– Vi\u1ec7c chuy\u1ec3n n\u1ee3 th\u00e0nh v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

1.8. C\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n \u0111\u1ea7u k\u1ef3 v\u00e0 cu\u1ed1i k\u1ef3, \u1ea3nh h\u01b0\u1edfng c\u1ee7a thay \u0111\u1ed5i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i quy \u0111\u1ed5i ti\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n b\u1eb1ng ngo\u1ea1i t\u1ec7 hi\u1ec7n c\u00f3 cu\u1ed1i k\u1ef3 ph\u1ea3i \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y th\u00e0nh c\u00e1c ch\u1ec9 ti\u00eau ri\u00eang bi\u1ec7t tr\u00ean B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u v\u1edbi c\u00e1c kho\u1ea3n m\u1ee5c t\u01b0\u01a1ng \u1ee9ng tr\u00ean B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/span><\/p>\n

1.9. Doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y gi\u00e1 tr\u1ecb v\u00e0 l\u00fd do c\u1ee7a c\u00e1c kho\u1ea3n ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 l\u1edbn do doanh nghi\u1ec7p n\u1eafm gi\u1eef nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng do c\u00f3 s\u1ef1 h\u1ea1n ch\u1ebf c\u1ee7a ph\u00e1p lu\u1eadt ho\u1eb7c c\u00e1c r\u00e0ng bu\u1ed9c kh\u00e1c m\u00e0 doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

1.10. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111i vay \u0111\u1ec3 thanh to\u00e1n th\u1eb3ng cho nh\u00e0 th\u1ea7u, ng\u01b0\u1eddi cung c\u1ea5p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 (ti\u1ec1n vay \u0111\u01b0\u1ee3c chuy\u1ec3n th\u1eb3ng t\u1eeb b\u00ean cho vay sang nh\u00e0 th\u1ea7u, ng\u01b0\u1eddi cung c\u1ea5p m\u00e0 kh\u00f4ng chuy\u1ec3n qua t\u00e0i kho\u1ea3n c\u1ee7a doanh nghi\u1ec7p) th\u00ec doanh nghi\u1ec7p v\u1eabn ph\u1ea3i tr\u00ecnh b\u00e0y tr\u00ean b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, c\u1ee5 th\u1ec3:<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n \u0111i vay \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y l\u00e0 lu\u1ed3ng ti\u1ec1n v\u00e0o c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh;<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n tr\u1ea3 cho ng\u01b0\u1eddi cung c\u1ea5p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ho\u1eb7c tr\u1ea3 cho nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y l\u00e0 lu\u1ed3ng ti\u1ec1n ra t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u00f9y thu\u1ed9c v\u00e0o t\u1eebng giao d\u1ecbch.<\/span><\/p>\n

1.11. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ph\u00e1t sinh kho\u1ea3n thanh to\u00e1n b\u00f9 tr\u1eeb v\u1edbi c\u00f9ng m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng, vi\u1ec7c tr\u00ecnh b\u00e0y b\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

– N\u1ebfu vi\u1ec7c thanh to\u00e1n b\u00f9 tr\u1eeb li\u00ean quan \u0111\u1ebfn c\u00e1c giao d\u1ecbch \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i trong c\u00f9ng m\u1ed9t lu\u1ed3ng ti\u1ec1n th\u00ec \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean c\u01a1 s\u1edf thu\u1ea7n (v\u00ed d\u1ee5 trong giao d\u1ecbch h\u00e0ng \u0111\u1ed5i h\u00e0ng kh\u00f4ng t\u01b0\u01a1ng t\u1ef1\u2026);<\/span><\/p>\n

– N\u1ebfu vi\u1ec7c thanh to\u00e1n b\u00f9 tr\u1eeb li\u00ean quan \u0111\u1ebfn c\u00e1c giao d\u1ecbch \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i trong c\u00e1c lu\u1ed3ng ti\u1ec1n kh\u00e1c nhau th\u00ec doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y tr\u00ean c\u01a1 s\u1edf thu\u1ea7n m\u00e0 ph\u1ea3i tr\u00ecnh b\u00e0y ri\u00eang r\u1ebd gi\u00e1 tr\u1ecb c\u1ee7a t\u1eebng giao d\u1ecbch (V\u00ed d\u1ee5 b\u00f9 tr\u1eeb ti\u1ec1n b\u00e1n h\u00e0ng ph\u1ea3i thu v\u1edbi kho\u1ea3n \u0111i vay\u2026).<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi lu\u1ed3ng ti\u1ec1n t\u1eeb giao d\u1ecbch mua, b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu ch\u00ednh ph\u1ee7 v\u00e0 c\u00e1c giao d\u1ecbch REPO ch\u1ee9ng kho\u00e1n: B\u00ean b\u00e1n tr\u00ecnh b\u00e0y l\u00e0 lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh; B\u00ean mua tr\u00ecnh b\u00e0y l\u00e0 lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

2. C\u01a1 s\u1edf l\u1eadp B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 <\/strong><\/span><\/h2>\n

Vi\u1ec7c l\u1eadp B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o:<\/span><\/p>\n

– B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n;<\/span><\/p>\n

– B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh;<\/span><\/p>\n

– B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh;<\/span><\/p>\n

– B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 k\u1ef3 tr\u01b0\u1edbc;<\/span><\/p>\n

– C\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n kh\u00e1c, nh\u01b0: S\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n \u201cTi\u1ec1n m\u1eb7t\u201d, \u201cTi\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng\u201d, \u201cTi\u1ec1n \u0111ang chuy\u1ec3n\u201d; S\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan kh\u00e1c, b\u1ea3ng t\u00ednh v\u00e0 ph\u00e2n b\u1ed5 kh\u1ea5u hao TSC\u0110 v\u00e0 c\u00e1c t\u00e0i li\u1ec7u k\u1ebf to\u00e1n chi ti\u1ebft kh\u00e1c…<\/span><\/p>\n

3. Y\u00eau c\u1ea7u v\u1ec1 m\u1edf v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n ph\u1ee5c v\u1ee5 l\u1eadp B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 <\/strong><\/span><\/h2>\n

– S\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3i thu, ph\u1ea3i tr\u1ea3, h\u00e0ng t\u1ed3n kho ph\u1ea3i \u0111\u01b0\u1ee3c theo d\u00f5i chi ti\u1ebft cho t\u1eebng giao d\u1ecbch \u0111\u1ec3 c\u00f3 th\u1ec3 tr\u00ecnh b\u00e0y lu\u1ed3ng ti\u1ec1n thu h\u1ed3i ho\u1eb7c thanh to\u00e1n theo 3 lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng: Ho\u1ea1t \u0111\u1ed9ng kinh doanh, ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh. V\u00ed d\u1ee5: Kho\u1ea3n ti\u1ec1n tr\u1ea3 n\u1ee3 cho nh\u00e0 th\u1ea7u li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng XDCB \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0, kho\u1ea3n tr\u1ea3 ti\u1ec1n n\u1ee3 ng\u01b0\u1eddi b\u00e1n cung c\u1ea5p h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 cho s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3n \u00e1nh ti\u1ec1n ph\u1ea3i \u0111\u01b0\u1ee3c chi ti\u1ebft \u0111\u1ec3 theo d\u00f5i c\u00e1c lu\u1ed3ng ti\u1ec1n thu v\u00e0 chi li\u00ean quan \u0111\u1ebfn 3 lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng: Ho\u1ea1t \u0111\u1ed9ng kinh doanh, ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 v\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh l\u00e0m c\u0103n c\u1ee9 t\u1ed5ng h\u1ee3p khi l\u1eadp B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7. V\u00ed d\u1ee5, \u0111\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n tr\u1ea3 ng\u00e2n h\u00e0ng v\u1ec1 g\u1ed1c v\u00e0 l\u00e3i vay, k\u1ebf to\u00e1n ph\u1ea3i ph\u1ea3n \u00e1nh ri\u00eang s\u1ed1 ti\u1ec1n tr\u1ea3 l\u00e3i vay l\u00e0 lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ho\u1eb7c \u0111\u1ea7u t\u01b0 v\u00e0 s\u1ed1 ti\u1ec1n tr\u1ea3 g\u1ed1c vay l\u00e0 lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

– T\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n, khi l\u1eadp B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7, doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n c\u00f3 th\u1eddi h\u1ea1n thu h\u1ed3i ho\u1eb7c \u0111\u00e1o h\u1ea1n kh\u00f4ng qu\u00e1 3 th\u00e1ng k\u1ec3 t\u1eeb ng\u00e0y mua tho\u1ea3 m\u00e3n \u0111\u1ecbnh ngh\u0129a \u0111\u01b0\u1ee3c coi l\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c \u201cB\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7\u201d \u0111\u1ec3 lo\u1ea1i tr\u1eeb ra kh\u1ecfi lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0. Gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n \u0111\u01b0\u1ee3c c\u1ed9ng (+) v\u00e0o ch\u1ec9 ti\u00eau \u201cTi\u1ec1n v\u00e0 c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n cu\u1ed1i k\u1ef3\u201d tr\u00ean B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7.<\/span><\/p>\n

4. Ph\u01b0\u01a1ng ph\u00e1p l\u1eadp B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 n\u0103m<\/strong><\/span><\/h2>\n

4.1. L\u1eadp b\u00e1o c\u00e1o c\u00e1c ch\u1ec9 ti\u00eau lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh:<\/em><\/strong><\/span><\/p>\n

Lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh ph\u1ea3n \u00e1nh c\u00e1c lu\u1ed3ng ti\u1ec1n v\u00e0o v\u00e0 lu\u1ed3ng ti\u1ec1n ra li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3, bao g\u1ed3m c\u1ea3 lu\u1ed3ng ti\u1ec1n li\u00ean quan \u0111\u1ebfn ch\u1ee9ng kho\u00e1n n\u1eafm gi\u1eef v\u00ec m\u1ee5c \u0111\u00edch kinh doanh.<\/span><\/p>\n

Lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c l\u1eadp theo m\u1ed9t trong hai ph\u01b0\u01a1ng ph\u00e1p: Ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp ho\u1eb7c ph\u01b0\u01a1ng ph\u00e1p gi\u00e1n ti\u1ebfp.<\/span><\/p>\n

4.1.1. L\u1eadp b\u00e1o c\u00e1o c\u00e1c ch\u1ec9 ti\u00eau lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp <\/em>(Xem M\u1eabu s\u1ed1 B 03-DN)<\/em><\/strong><\/span><\/p>\n

Nguy\u00ean t\u1eafc l\u1eadp:<\/span><\/strong><\/p>\n

Theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, c\u00e1c lu\u1ed3ng ti\u1ec1n v\u00e0o v\u00e0 lu\u1ed3ng ti\u1ec1n ra t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh v\u00e0 tr\u00ecnh b\u00e0y trong B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 b\u1eb1ng c\u00e1ch ph\u00e2n t\u00edch v\u00e0 t\u1ed5ng h\u1ee3p tr\u1ef1c ti\u1ebfp c\u00e1c kho\u1ea3n ti\u1ec1n thu v\u00e0o v\u00e0 chi ra theo t\u1eebng n\u1ed9i dung thu, chi t\u1eeb c\u00e1c s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 chi ti\u1ebft c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p l\u1eadp c\u00e1c ch\u1ec9 ti\u00eau c\u1ee5 th\u1ec3<\/span><\/strong><\/p>\n

– Ti\u1ec1n thu t\u1eeb b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 doanh thu kh\u00e1c (M\u00e3 s\u1ed1 01)<\/em><\/strong><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u00e3 thu (t\u1ed5ng gi\u00e1 thanh to\u00e1n) trong k\u1ef3 do b\u00e1n h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m, cung c\u1ea5p d\u1ecbch v\u1ee5, ti\u1ec1n b\u1ea3n quy\u1ec1n, ph\u00ed, hoa h\u1ed3ng v\u00e0 c\u00e1c kho\u1ea3n doanh thu kh\u00e1c (nh\u01b0 b\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh), k\u1ec3 c\u1ea3 c\u00e1c kho\u1ea3n ti\u1ec1n \u0111\u00e3 thu t\u1eeb c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu li\u00ean quan \u0111\u1ebfn c\u00e1c giao d\u1ecbch b\u00e1n h\u00e0ng ho\u00e1, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 doanh thu kh\u00e1c ph\u00e1t sinh t\u1eeb c\u00e1c k\u1ef3 tr\u01b0\u1edbc nh\u01b0ng k\u1ef3 n\u00e0y m\u1edbi thu \u0111\u01b0\u1ee3c ti\u1ec1n v\u00e0 s\u1ed1 ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc c\u1ee7a ng\u01b0\u1eddi mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5.<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n ti\u1ec1n thu t\u1eeb thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, B\u0110S\u0110T, ti\u1ec1n thu h\u1ed3i c\u00e1c kho\u1ea3n cho vay, g\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c, c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia v\u00e0 c\u00e1c kho\u1ea3n ti\u1ec1n thu kh\u00e1c \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0; C\u00e1c kho\u1ea3n ti\u1ec1n thu \u0111\u01b0\u1ee3c do \u0111i vay, nh\u1eadn v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112 (ph\u1ea7n thu ti\u1ec1n), s\u1ed5 k\u1ebf to\u00e1n c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3i thu (chi ti\u1ebft ti\u1ec1n thu t\u1eeb b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 chuy\u1ec3n tr\u1ea3 ngay c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3), sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 511, 131 (chi ti\u1ebft c\u00e1c kho\u1ea3n doanh thu b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 thu ti\u1ec1n ngay, s\u1ed1 ti\u1ec1n thu h\u1ed3i c\u00e1c kho\u1ea3n ph\u1ea3i thu ho\u1eb7c thu ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc trong k\u1ef3) ho\u1eb7c c\u00e1c TK 515, 121 (chi ti\u1ebft s\u1ed1 ti\u1ec1n thu t\u1eeb b\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh).<\/span><\/p>\n

– Ti\u1ec1n chi tr\u1ea3 cho ng\u01b0\u1eddi cung c\u1ea5p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 (M\u00e3 s\u1ed1 02)<\/em><\/strong><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 trong k\u1ef3 do mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, thanh to\u00e1n c\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t, kinh doanh, k\u1ec3 c\u1ea3 s\u1ed1 ti\u1ec1n chi mua ch\u1ee9ng kho\u00e1n kinh doanh v\u00e0 s\u1ed1 ti\u1ec1n \u0111\u00e3 thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 ho\u1eb7c \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n ti\u1ec1n chi \u0111\u1ec3 mua s\u1eafm, x\u00e2y d\u1ef1ng TSC\u0110, B\u0110S\u0110T, XDCB (k\u1ec3 c\u1ea3 chi mua NVL \u0111\u1ec3 s\u1eed d\u1ee5ng cho XDCB), ti\u1ec1n chi cho vay, g\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c, v\u00e0 c\u00e1c kho\u1ea3n ti\u1ec1n chi kh\u00e1c \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0; C\u00e1c kho\u1ea3n ti\u1ec1n chi tr\u1ea3 n\u1ee3 g\u1ed1c vay, tr\u1ea3 l\u1ea1i v\u1ed1n g\u00f3p cho ch\u1ee7 s\u1edf h\u1eefu, c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u00e3 tr\u1ea3 cho ch\u1ee7 s\u1edf h\u1eefu \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112 (ph\u1ea7n chi ti\u1ec1n), s\u1ed5 k\u1ebf to\u00e1n c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3i thu v\u00e0 \u0111i vay (chi ti\u1ebft ti\u1ec1n \u0111i vay nh\u1eadn \u0111\u01b0\u1ee3c ho\u1eb7c thu n\u1ee3 ph\u1ea3i thu chuy\u1ec3n tr\u1ea3 ngay c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3), sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 331, c\u00e1c TK ph\u1ea3n \u00e1nh h\u00e0ng t\u1ed3n kho. Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n ( \u2026).<\/span><\/p>\n

– Ti\u1ec1n chi tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (M\u00e3 s\u1ed1 03)<\/em><\/strong><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong k\u1ef3 b\u00e1o c\u00e1o v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ph\u1ee5 c\u1ea5p, ti\u1ec1n th\u01b0\u1edfng… do doanh nghi\u1ec7p \u0111\u00e3 thanh to\u00e1n ho\u1eb7c t\u1ea1m \u1ee9ng.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112 (chi ti\u1ebft ti\u1ec1n tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng), sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n TK 334 (chi ti\u1ebft s\u1ed1 \u0111\u00e3 tr\u1ea3 b\u1eb1ng ti\u1ec1n) trong k\u1ef3 b\u00e1o c\u00e1o. Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026).<\/span><\/p>\n

– Ti\u1ec1n l\u00e3i vay \u0111\u00e3 tr\u1ea3 (M\u00e3 s\u1ed1 04)<\/em><\/strong><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 ti\u1ec1n l\u00e3i vay \u0111\u00e3 tr\u1ea3 trong k\u1ef3 b\u00e1o c\u00e1o, bao g\u1ed3m ti\u1ec1n l\u00e3i vay ph\u00e1t sinh trong k\u1ef3 v\u00e0 tr\u1ea3 ngay k\u1ef3 n\u00e0y, ti\u1ec1n l\u00e3i vay ph\u1ea3i tr\u1ea3 c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc \u0111\u00e3 tr\u1ea3 trong k\u1ef3 n\u00e0y, l\u00e3i ti\u1ec1n vay tr\u1ea3 tr\u01b0\u1edbc trong k\u1ef3 n\u00e0y.<\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y kh\u00f4ng bao g\u1ed3m s\u1ed1 ti\u1ec1n l\u00e3i vay \u0111\u00e3 tr\u1ea3 trong k\u1ef3 \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a v\u00e0o gi\u00e1 tr\u1ecb c\u00e1c t\u00e0i s\u1ea3n d\u1edf dang \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 l\u00e3i vay \u0111\u00e3 tr\u1ea3 trong k\u1ef3 v\u1eeba \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a, v\u1eeba \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh th\u00ec k\u1ebf to\u00e1n c\u0103n c\u1ee9 t\u1ef7 l\u1ec7 v\u1ed1n h\u00f3a l\u00e3i vay \u00e1p d\u1ee5ng cho k\u1ef3 b\u00e1o c\u00e1o theo quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201cChi ph\u00ed \u0111i vay\u201d \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u00e3i vay \u0111\u00e3 tr\u1ea3 c\u1ee7a lu\u1ed3ng ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 lu\u1ed3ng ti\u1ec1n ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112, 113 (chi ti\u1ebft ti\u1ec1n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay); s\u1ed5 k\u1ebf to\u00e1n c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3i thu (chi ti\u1ebft ti\u1ec1n tr\u1ea3 l\u00e3i vay t\u1eeb ti\u1ec1n thu c\u00e1c kho\u1ea3n ph\u1ea3i thu) trong k\u1ef3 b\u00e1o c\u00e1o, sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n TK 335, 635, 242 v\u00e0 c\u00e1c T\u00e0i kho\u1ea3n li\u00ean quan kh\u00e1c. Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026).<\/span><\/p>\n

– Thu\u1ebf TNDN \u0111\u00e3 n\u1ed9p (M\u00e3 s\u1ed1 05)<\/em><\/strong><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p thu\u1ebf TNDN cho Nh\u00e0 n\u01b0\u1edbc trong k\u1ef3 b\u00e1o c\u00e1o, bao g\u1ed3m s\u1ed1 ti\u1ec1n thu\u1ebf TNDN \u0111\u00e3 n\u1ed9p c\u1ee7a k\u1ef3 n\u00e0y, s\u1ed1 thu\u1ebf TNDN c\u00f2n n\u1ee3 t\u1eeb c\u00e1c k\u1ef3 tr\u01b0\u1edbc \u0111\u00e3 n\u1ed9p trong k\u1ef3 n\u00e0y v\u00e0 s\u1ed1 thu\u1ebf TNDN n\u1ed9p tr\u01b0\u1edbc (n\u1ebfu c\u00f3).<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112, 113 (chi ti\u1ebft ti\u1ec1n n\u1ed9p thu\u1ebf TNDN), sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n TK 3334. Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n ( \u2026).<\/span><\/p>\n

– Ti\u1ec1n thu kh\u00e1c t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh (M\u00e3 s\u1ed1 06)<\/em><\/strong><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u00e3 thu t\u1eeb c\u00e1c kho\u1ea3n kh\u00e1c t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh, ngo\u00e0i kho\u1ea3n ti\u1ec1n thu \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u1edf M\u00e3 s\u1ed1 01, nh\u01b0: Ti\u1ec1n thu t\u1eeb kho\u1ea3n thu nh\u1eadp kh\u00e1c (ti\u1ec1n thu v\u1ec1 \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng, \u0111\u01b0\u1ee3c ph\u1ea1t, ti\u1ec1n th\u01b0\u1edfng v\u00e0 c\u00e1c kho\u1ea3n ti\u1ec1n thu kh\u00e1c…); Ti\u1ec1n \u0111\u00e3 thu do \u0111\u01b0\u1ee3c ho\u00e0n thu\u1ebf; Ti\u1ec1n thu \u0111\u01b0\u1ee3c do nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c; Ti\u1ec1n thu h\u1ed3i c\u00e1c kho\u1ea3n \u0111\u01b0a \u0111i k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9;\u00a0 Ti\u1ec1n thu t\u1eeb ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n (n\u1ebfu c\u00f3); Ti\u1ec1n \u0111\u01b0\u1ee3c c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n b\u00ean ngo\u00e0i th\u01b0\u1edfng, h\u1ed7 tr\u1ee3; Ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c ghi t\u0103ng c\u00e1c qu\u1ef9 do c\u1ea5p tr\u00ean c\u1ea5p ho\u1eb7c c\u1ea5p d\u01b0\u1edbi n\u1ed9p…<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112 sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 711, 133, 141, 244 v\u00e0 s\u1ed5 k\u1ebf to\u00e1n c\u00e1c t\u00e0i kho\u1ea3n kh\u00e1c c\u00f3 li\u00ean quan trong k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

– Ti\u1ec1n chi kh\u00e1c cho ho\u1ea1t \u0111\u1ed9ng kinh doanh (M\u00e3 s\u1ed1 07)<\/em><\/strong><\/span><\/p>\n

Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c l\u1eadp c\u0103n c\u1ee9 v\u00e0o t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u00e3 chi cho c\u00e1c kho\u1ea3n kh\u00e1c, ngo\u00e0i c\u00e1c kho\u1ea3n ti\u1ec1n chi li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 b\u00e1o c\u00e1o \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u1edf M\u00e3 s\u1ed1 02, 03, 04, 05, nh\u01b0: Ti\u1ec1n chi b\u1ed3i th\u01b0\u1eddng, b\u1ecb ph\u1ea1t v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c; Ti\u1ec1n n\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf (kh\u00f4ng bao g\u1ed3m thu\u1ebf TNDN); Ti\u1ec1n n\u1ed9p c\u00e1c lo\u1ea1i ph\u00ed, l\u1ec7 ph\u00ed, ti\u1ec1n thu\u00ea \u0111\u1ea5t; Ti\u1ec1n n\u1ed9p c\u00e1c kho\u1ea3n BHXH, BHYT, BHTN, KPC\u0110; Ti\u1ec1n chi \u0111\u01b0a \u0111i k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9; Ti\u1ec1n tr\u1ea3 l\u1ea1i c\u00e1c kho\u1ea3n nh\u1eadn k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9, ti\u1ec1n chi tr\u1ef1c ti\u1ebfp b\u1eb1ng ngu\u1ed3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3; Ti\u1ec1n chi tr\u1ef1c ti\u1ebfp t\u1eeb qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i; Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc v\u00e0 c\u00f4ng ngh\u1ec7; Ti\u1ec1n chi tr\u1ef1c ti\u1ebfp t\u1eeb c\u00e1c qu\u1ef9 kh\u00e1c thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu; Ti\u1ec1n chi tr\u1ef1c ti\u1ebfp t\u1eeb ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p, kinh ph\u00ed d\u1ef1 \u00e1n,\u2026<\/span><\/p>\n

S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u1ea5y t\u1eeb s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112, 113 trong k\u1ef3 b\u00e1o c\u00e1o, sau khi \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 811, 161, 244, 333, 338, 344, 352, 353, 356 v\u00e0 c\u00e1c T\u00e0i kho\u1ea3n li\u00ean quan kh\u00e1c. Ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c ghi b\u1eb1ng s\u1ed1 \u00e2m d\u01b0\u1edbi h\u00ecnh th\u1ee9c ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026).<\/span><\/p>\n

– L\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh (M\u00e3 s\u1ed1 20)<\/em><\/strong><\/span><\/p>\n

Ch\u1ec9 ti\u00eau \u201cL\u01b0u chuy\u1ec3n ti\u1ec1n thu\u1ea7n t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh\u201d ph\u1ea3n \u00e1nh ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng s\u1ed1 ti\u1ec1n thu v\u00e0o v\u1edbi t\u1ed5ng s\u1ed1 ti\u1ec1n chi ra t\u1eeb ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng t\u1ed5ng c\u1ed9ng s\u1ed1 li\u1ec7u c\u00e1c ch\u1ec9 ti\u00eau t\u1eeb M\u00e3 s\u1ed1 01 \u0111\u1ebfn M\u00e3 s\u1ed1 07. N\u1ebfu s\u1ed1 li\u1ec7u ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 s\u1ed1 \u00e2m th\u00ec ghi trong ngo\u1eb7c \u0111\u01a1n (\u2026).<\/span><\/p>\n

M\u00e3 s\u1ed1 20 = M\u00e3 s\u1ed1 01 + M\u00e3 s\u1ed1 02 + M\u00e3 s\u1ed1 03 + M\u00e3 s\u1ed1 04 + M\u00e3 s\u1ed1 05 + M\u00e3 s\u1ed1 06 + M\u00e3 s\u1ed1 07<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0\u00a0H\u01b0\u1edbng d\u1eabn l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC. Hi v\u1ecdng b\u00e0i vi\u1ebft s\u1ebd gi\u00fap \u00edch \u0111\u01b0\u1ee3c nhi\u1ec1u cho c\u00e1c b\u1ea1n k\u1ebf to\u00e1n.<\/span><\/p>\n

Ch\u00fac c\u00e1c b\u1ea1n th\u00e0nh c\u00f4ng!<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

H\u01b0\u1edbng d\u1eabn l\u1eadp v\u00e0 tr\u00ecnh b\u00e0y B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC.<\/p>\n","protected":false},"author":7,"featured_media":16599,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2006],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16286"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=16286"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16286\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/16599"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16286"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16286"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}