{"id":22826,"date":"2016-05-05T03:10:17","date_gmt":"2016-05-05T03:10:17","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=22826"},"modified":"2016-12-07T02:29:27","modified_gmt":"2016-12-07T02:29:27","slug":"cach-hach-toan-chi-phi-lai-vay","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=22826","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed l\u00e3i vay"},"content":{"rendered":"

\"C\u00e1ch<\/h2>\n

Trong ho\u1ea1t \u0111\u1ed9ng, doanh nghi\u1ec7p th\u01b0\u1eddng ph\u1ea3i vay v\u1ed1n kinh doanh. T\u00f9y t\u1eebng tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u00e3i vay theo h\u00ecnh th\u1ee9c n\u00e0o, \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u00e1ch h\u1ea1ch to\u00e1n kh\u00e1c nhau. K\u1ebf to\u00e1n thu\u1ebf Centax<\/a> xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n c\u00e1c c\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed l\u00e3i vay qua b\u00e0i vi\u1ebft:<\/span><\/p>\n

C\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed l\u00e3i vay<\/strong><\/span><\/h2>\n

1. Tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u00e3i vay \u0111\u1ecbnh k\u1ef3<\/span><\/strong><\/span><\/h2>\n

C\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb chi tr\u1ea3, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n<\/span><\/p>\n

N\u1ee3 TK 635
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 111, 112
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 3335 ( Tr\u01b0\u1eddng h\u1ee3p vay ti\u1ec1n c\u1ee7a c\u00e1 nh\u00e2n)<\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p chi tr\u1ea3 tr\u01b0\u1edbc cho nhi\u1ec1u k\u1ef3<\/span><\/strong><\/span><\/h2>\n

C\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb chi tr\u1ea3, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n<\/span><\/p>\n

N\u1ee3 TK 142, 242
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 111, 112
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 3335 ( Tr\u01b0\u1eddng h\u1ee3p vay ti\u1ec1n c\u1ee7a c\u00e1 nh\u00e2n)<\/span><\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u00e3i vay khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng vay<\/span><\/strong><\/span><\/h2>\n

C\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng vay, t\u1eebng k\u1ef3 k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n:<\/span><\/p>\n

N\u1ee3 TK 635
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 335<\/span><\/p>\n

Khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng vay, c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb chi tr\u1ea3, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n:<\/span><\/p>\n

N\u1ee3 TK 335
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 111, 112
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 3335 ( N\u1ebfu vay v\u1ed1n c\u1ee7a c\u00e1 nh\u00e2n)<\/span><\/p>\n

4. Tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u00e3i c\u1ee7a mua h\u00e0ng h\u00f3a, t\u00e0i s\u1ea3n tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p<\/span><\/strong><\/span><\/h2>\n

H\u00e0ng k\u1ef3, tr\u00edch tr\u01b0\u1edbc l\u00e3i vay ph\u1ea3i tr\u1ea3, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n:<\/span><\/p>\n

N\u1ee3 TK 635- Ch\u1ecb ph\u00ed t\u00e0i ch\u00ednh
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 242<\/span><\/p>\n

Khi chi tr\u1ea3 l\u00e3i vay v\u00e0o cu\u1ed1i k\u1ef3 h\u1ea1n thanh to\u00e1n, k\u1ebf to\u00e1n\u00a0h\u1ea1ch to\u00e1n:<\/span><\/p>\n

N\u1ee3 TK 242
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 111, 112<\/span><\/p>\n

5. Tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u00e3i vay c\u1ee7a t\u00e0i s\u1ea3n thu\u00ea t\u00e0i ch\u00ednh<\/span><\/strong><\/span><\/h2>\n

5.1.\u00a0Khi ph\u00e1t sinh chi ph\u00ed tr\u1ef1c ti\u1ebfp ban \u0111\u1ea7u li\u00ean quan \u0111\u1ebfn t\u00e0i s\u1ea3n thu\u00ea t\u00e0i ch\u00ednh tr\u01b0\u1edbc khi nh\u1eadn t\u00e0i s\u1ea3n thu\u00ea<\/strong> nh\u01b0: Chi ph\u00ed \u0111\u00e0m ph\u00e1n, k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng,\u2026 ghi:<\/span><\/p>\n

N\u1ee3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/a>
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112,\u2026<\/span><\/p>\n

5.2. Khi chi ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc<\/strong> kho\u1ea3n ti\u1ec1n thu\u00ea t\u00e0i ch\u00ednh ho\u1eb7c k\u00fd qu\u1ef9 \u0111\u1ea3m b\u1ea3o vi\u1ec7c thu\u00ea t\u00e0i s\u1ea3n, ghi:<\/span><\/p>\n

N\u1ee3 TK 341- Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh ( 3412) ( s\u1ed1 ti\u1ec1 thu\u00ea tr\u1ea3 tr\u01b0\u1edbc)
\n<\/span>N\u1ee3 TK 244- C\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112,\u2026<\/span><\/p>\n

5.3.\u00a0Khi nh\u1eadn TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh<\/strong>, k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh theo gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/strong>, ghi:<\/span><\/p>\n

N\u1ee3 TK 212 – TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh ( gi\u00e1 ch\u01b0a thu\u1ebf GTGT)
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 341 – Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh ( 3412) (gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea t\u1ed1i thi\u1ec3u ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n thu\u00ea kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i).<\/span><\/p>\n

Chi ph\u00ed tr\u1ef1c ti\u1ebfp ban \u0111\u1ea7u li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng thu\u00ea t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o nguy\u00ean gi\u00e1 TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh, ghi:<\/span><\/p>\n

N\u1ee3 TK 212 – TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 242- Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, ho\u1eb7c
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112,\u2026(s\u1ed1 chi ph\u00ed tr\u1ef1c ti\u1ebfp li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng thu\u00ea ph\u00e1t sinh khi nh\u1eadn t\u00e0i s\u1ea3n thu\u00ea t\u00e0i ch\u00ednh).<\/span><\/p>\n

5.4. \u0110\u1ecbnh k\u1ef3, nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n thanh to\u00e1n ti\u1ec1n thu\u00ea t\u00e0i ch\u00ednh:<\/span><\/p>\n

Khi tr\u1ea3 n\u1ee3 g\u1ed1c, tr\u1ea3 ti\u1ec1n l\u00e3i<\/strong> cho thu\u00ea cho b\u00ean cho thu\u00ea, ghi:<\/span><\/p>\n

N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (ti\u1ec1n l\u00e3i thu\u00ea tr\u1ea3 k\u1ef3 n\u00e0y)
\n<\/span>N\u1ee3 TK 341 – Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh<\/a> (3412) ( n\u1ee3 g\u1ed1c k\u1ef3 n\u00e0y)
\n<\/span>\u00a0 \u00a0 \u00a0 Co\u0301 TK 111,112.<\/span><\/p>\n

5.5.\u00a0Khi nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n c\u1ee7a b\u00ean cho thu\u00ea y\u00eau c\u1ea7u thanh to\u00e1n kho\u1ea3n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o:<\/span><\/p>\n

a. N\u1ebfu thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/strong>, ghi:<\/span><\/p>\n

N\u1ee3 TK 133- Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/a> ( 1332)
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 112 – Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/a> ( n\u1ebfu tr\u1ea3 ti\u1ec1n ngay)
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3 kh\u00e1c<\/a> ( thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u1ea3i tr\u1ea3 b\u00ean cho thu\u00ea).<\/span><\/p>\n

b.\u00a0N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/strong>, ghi:<\/span><\/p>\n

N\u1ee3 TK 212- TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh ( n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c\u00a0kh\u1ea5u tr\u1eeb v\u00e0 vi\u1ec7c thanh to\u00e1n thu\u1ebf GTGT \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n m\u1ed9t l\u1ea7n ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh)<\/span><\/p>\n

N\u1ee3 TK 627, 641, 642 ( N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thanh to\u00e1n theo \u0111\u1ecbnh k\u1ef3 nh\u1eadn h\u00f3a \u0111\u01a1n)
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 112- Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng ( n\u1ebfu tr\u1ea3 ti\u1ec1n ngay)
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 338- Ph\u1ea3 tr\u1ea3 kh\u00e1c ( thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o ph\u1ea3i tr\u1ea3 b\u00ean cho thu\u00ea).<\/span><\/p>\n

5.6. Khi tr\u1ea3 ph\u00ed cam k\u1ebft s\u1eed d\u1ee5ng v\u1ed1n<\/strong> ph\u1ea3i tr\u1ea3 cho b\u00ean cho thu\u00ea t\u00e0i s\u1ea3n, ghi:<\/span><\/p>\n

N\u1ee3 635- Chi ph\u00ed t\u00e0i ch\u00ednh.
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112,\u2026<\/span><\/p>\n

5.7. Khi tr\u1ea3 l\u1ea1i TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh<\/strong> theo quy \u0111\u1ecbnh c\u1ee7a h\u1ee3p \u0111\u1ed3ng, k\u1ebf to\u00e1n ghi gi\u1ea3m gi\u00e1 tr\u1ecb TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh, ghi:<\/span><\/p>\n

N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110<\/a> (2142)
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 212 – TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh.<\/span><\/p>\n

5.8.\u00a0Tr\u01b0\u1eddng h\u1ee3p trong h\u1ee3p \u0111\u1ed3ng thu\u00ea t\u00e0i s\u1ea3n quy \u0111\u1ecbnh b\u00ean \u0111i thu\u00ea ch\u1ec9 thu\u00ea h\u1ebft m\u1ed9t ph\u1ea7n t\u00e0i s\u1ea3n, sau \u0111\u00f3 mua l\u1ea1i<\/strong> th\u00ec khi nh\u1eadn chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, k\u1ebf to\u00e1n ghi gi\u1ea3m TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh v\u00e0 ghi t\u0103ng TSC\u0110 h\u1eefu h\u00ecnh thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p. Khi chuy\u1ec3n t\u1eeb t\u00e0i s\u1ea3n thu\u00ea t\u00e0i ch\u00ednh sang t\u00e0i s\u1ea3n thu\u1ed9c s\u1ecf h\u1eefu c\u1ee7a doanh nghi\u1ec7p, ghi:<\/span><\/p>\n

N\u1ee3 TK 211- TSC\u0110 h\u1eefu h\u00ecnh<\/span><\/p>\n

C\u00f3 \u00a0TK 212 – TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh<\/a> ( gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111, 112,\u2026( s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 th\u00eam).<\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi chuy\u1ec3n gi\u00e1 tr\u1ecb hao m\u00f2n, ghi:<\/span><\/p>\n

N\u1ee3 TK 2142 – Hao m\u00f2n TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 2141 – Hao m\u00f2n TSC\u0110 h\u1eefu h\u00ecnh<\/a>.<\/span><\/p>\n

6. Tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/span><\/strong><\/span><\/h2>\n

R\u1ea5t nhi\u1ec1u l\u00fd do khi\u1ebfn cho kho\u1ea3n vay c\u1ee7a doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb. \u0110\u1ec3 hi\u1ec3u r\u00f5 nh\u1eefng l\u00fd do n\u00e0y, m\u1eddi c\u00e1c b\u1ea1n xem b\u00e0i vi\u1ebft :\u00a0\u0110i\u1ec1u ki\u1ec7n \u0111\u1ec3 l\u00e3i vay \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/a><\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p l\u00e3i vay kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb, k\u1ebf to\u00e1n v\u1eabn h\u1ea1ch to\u00e1n chi ph\u00ed l\u00e3i vay v\u00e0o TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh<\/a><\/span><\/p>\n

Cu\u1ed1i k\u1ef3 khi quy\u1ebft to\u00e1n thu\u1ebf TNDN, k\u1ebf to\u00e1n ghi s\u1ed1 ti\u1ec1n c\u1ee7a chi ph\u00ed l\u00e3i vay kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o ch\u1ec9 ti\u00eau B4 tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN M\u1eabu s\u1ed1 03\/TNDN<\/a><\/span><\/p>\n

L\u01b0u \u00fd : C\u00f3 nh\u1eefng k\u1ebf to\u00e1n m\u1edf th\u00eam ti\u1ec3u kho\u1ea3n tr\u00ean TK 635 \u0111\u1ec3 theo d\u00f5i chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb n\u00e0y, ho\u1eb7c theo d\u00f5i tr\u00ean TK 811<\/a> \u0111\u1ec3 cu\u1ed1i k\u1ef3 lo\u1ea1i tr\u1eeb cho ti\u1ec7n<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Trong ho\u1ea1t \u0111\u1ed9ng DN th\u01b0\u1eddng ph\u1ea3i vay v\u1ed1n. T\u00f9y t\u1eebng tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u00e3i vay theo h\u00ecnh th\u1ee9c n\u00e0o, m\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed l\u00e3i vay s\u1ebd kh\u00e1c nhau…<\/p>\n","protected":false},"author":7,"featured_media":18826,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3989,3990],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22826"}],"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=22826"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22826\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/18826"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=22826"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22826"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}