{"id":22872,"date":"2016-05-05T09:19:01","date_gmt":"2016-05-05T09:19:01","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=22872"},"modified":"2016-08-31T03:49:18","modified_gmt":"2016-08-31T03:49:18","slug":"phuong-phap-ke-toan-hop-dong-hop-tac-kinh-doanh-theo-hinh-thuc-hoat-dong-kinh-doanh-dong-kiem-soat-theo","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=22872","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh theo h\u00ecnh th\u1ee9c ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ed3ng ki\u1ec3m so\u00e1t theo"},"content":{"rendered":"<div id=\"attachment_16585\" style=\"width: 310px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/bao-cao-ket-qua-hoat-dong-kinh-doanh-theo-thong-tu-200.jpg\"><img aria-describedby=\"caption-attachment-16585\" decoding=\"async\" loading=\"lazy\" class=\"size-medium wp-image-16585\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/bao-cao-ket-qua-hoat-dong-kinh-doanh-theo-thong-tu-200-300x183.jpg\" alt=\"Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh theo h\u00ecnh th\u1ee9c ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ed3ng ki\u1ec3m so\u00e1t theo\" width=\"300\" height=\"183\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/bao-cao-ket-qua-hoat-dong-kinh-doanh-theo-thong-tu-200-300x183.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/bao-cao-ket-qua-hoat-dong-kinh-doanh-theo-thong-tu-200.jpg 496w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><p id=\"caption-attachment-16585\" class=\"wp-caption-text\"><span style=\"font-family: helvetica, arial, sans-serif;\">Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh theo h\u00ecnh th\u1ee9c ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ed3ng ki\u1ec3m so\u00e1t<\/span><\/p><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00e1c doanh nghi\u1ec7p lu\u00f4n c\u00f3 ho\u1ea1t \u0111\u1ed9ng h\u1ee3p t\u00e1c kinh doanh. H\u1ee3p t\u00e1c kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a th\u00f4ng t\u01b0 200\/2014\/TT-BTC c\u00f3 3 ph\u01b0\u01a1ng ph\u00e1p l\u00e0:<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh theo h\u00ecnh th\u1ee9c t\u00e0i s\u1ea3n \u0111\u1ed3ng ki\u1ec3m so\u00e1t<\/strong><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh theo h\u00ecnh th\u1ee9c ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ed3ng ki\u1ec3m so\u00e1t<\/strong><\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh chia l\u1ee3i nhu\u1eadn sau thu\u1ebf<\/strong><\/span><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Trong b\u00e0i vi\u1ebft n\u00e0y, k\u1ebf to\u00e1n Centax xin chia s\u1ebb v\u1edbi c\u00e1c b\u1ea1n quy \u0111\u1ecbnh c\u1ee7a Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u1ec1\u00a0<strong>Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n BCC theo h\u00ecnh th\u1ee9c ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ed3ng ki\u1ec3m so\u00e1t<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 v\u1ec1 Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n trong h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh, m\u1eddi c\u00e1c b\u1ea1n xem b\u00e0i\u00a0<a href=\"https:\/\/centax.dsoftware.vn\/nguyen-tac-ke-toan-giao-dich-hop-dong-hop-tac-kinh-doanh-theo-thong-tu-2002014tt-btc\/\">Ng<\/a><\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/nguyen-tac-ke-toan-giao-dich-hop-dong-hop-tac-kinh-doanh-theo-thong-tu-2002014tt-btc\/\">uy\u00ean t\u1eafc k\u1ebf to\u00e1n giao d\u1ecbch h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n<h2><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>3. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n BCC theo h\u00ecnh th\u1ee9c ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ed3ng ki\u1ec3m so\u00e1t<\/strong><em>\u00a0 \u00a0 \u00a0 \u00a0\u00a0<\/em><\/span><\/h2>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3.1. K\u1ebf to\u00e1n g\u00f3p v\u1ed1n v\u00e0 nh\u1eadn v\u1ed1n g\u00f3p ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ed3ng ki\u1ec3m so\u00e1t<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">a) T\u1ea1i b\u00ean nh\u1eadn v\u1ed1n g\u00f3p<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; C\u0103n c\u1ee9 bi\u00ean b\u1ea3n g\u00f3p v\u1ed1n c\u1ee7a c\u00e1c b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng li\u00ean doanh \u0111\u1ed3ng ki\u1ec3m so\u00e1t, b\u00ean nh\u1eadn v\u1ed1n g\u00f3p ghi:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 c\u00e1c TK 111,112, 152, 155, 156&#8230;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 TK 338 &#8211; Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi tr\u1ea3 l\u1ea1i v\u1ed1n g\u00f3p cho c\u00e1c b\u00ean, k\u1ebf to\u00e1n ghi \u0111\u1ea3o b\u00fat to\u00e1n tr\u00ean. N\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n tr\u1ea3 l\u1ea1i v\u00e0 gi\u00e1 tr\u1ecb kho\u1ea3n nh\u1eadn g\u00f3p c\u1ee7a c\u00e1c b\u00ean, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh thu nh\u1eadp kh\u00e1c ho\u1eb7c chi ph\u00ed kh\u00e1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; N\u1ebfu nh\u1eadn v\u1ed1n g\u00f3p b\u1eb1ng TSC\u0110 m\u00e0 kh\u00f4ng c\u00f3 s\u1ef1 chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, b\u00ean nh\u1eadn v\u1ed1n g\u00f3p ch\u1ec9 theo d\u00f5i chi ti\u1ebft tr\u00ean h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb v\u00e0 thuy\u1ebft minh nh\u01b0 t\u00e0i s\u1ea3n nh\u1eadn gi\u1eef h\u1ed9.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">b) T\u1ea1i b\u00ean g\u00f3p v\u1ed1n<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; C\u0103n c\u1ee9 bi\u00ean b\u1ea3n g\u00f3p v\u1ed1n c\u1ee7a c\u00e1c b\u00ean tham gia h\u1ee3p \u0111\u1ed3ng li\u00ean doanh \u0111\u1ed3ng ki\u1ec3m so\u00e1t, b\u00ean nh\u1eadn g\u00f3p v\u1ed1n ghi:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 138 &#8211; Ph\u1ea3i thu kh\u00e1c<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 c\u00e1c TK 111,112, 152, 155, 156&#8230;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Khi nh\u1eadn l\u1ea1i v\u1ed1n g\u00f3p, k\u1ebf to\u00e1n ghi \u0111\u1ea3o b\u00fat to\u00e1n tr\u00ean. N\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n nh\u1eadn v\u1ec1 v\u00e0 gi\u00e1 tr\u1ecb kho\u1ea3n v\u1ed1n g\u00f3p, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh thu nh\u1eadp kh\u00e1c ho\u1eb7c chi ph\u00ed kh\u00e1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; N\u1ebfu g\u00f3p v\u1ed1n b\u1eb1ng TSC\u0110 m\u00e0 kh\u00f4ng c\u00f3 s\u1ef1 chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, b\u00ean g\u00f3p v\u1ed1n kh\u00f4ng ghi gi\u1ea3m TSC\u0110 m\u00e0 ch\u1ec9 theo d\u00f5i chi ti\u1ebft tr\u00ean h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb v\u00e0 thuy\u1ebft minh v\u1ec1 \u0111\u1ecba \u0111i\u1ec3m \u0111\u1eb7t t\u00e0i s\u1ea3n.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3.2. K\u1ebf to\u00e1n chi ph\u00ed ph\u00e1t sinh ri\u00eang t\u1ea1i m\u1ed7i b\u00ean li\u00ean doanh<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; C\u0103n c\u1ee9 v\u00e0o c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb li\u00ean quan, t\u1eadp h\u1ee3p chi ph\u00ed ph\u00e1t sinh ri\u00eang m\u00e0 b\u00ean li\u00ean doanh ph\u1ea3i g\u00e1nh ch\u1ecbu khi tham gia ho\u1ea1t \u0111\u1ed9ng kinh doanh \u0111\u1ed3ng ki\u1ec3m so\u00e1t, ghi:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 c\u00e1c TK 621, 622, 627, 641, 642 (chi ti\u1ebft cho h\u1ee3p \u0111\u1ed3ng li\u00ean doanh)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 133 &#8211; Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 c\u00e1c TK 111, 112, 331,\u2026<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Cu\u1ed1i k\u1ef3, k\u1ebft chuy\u1ec3n chi ph\u00ed ph\u00e1t sinh ri\u00eang \u0111\u1ec3 t\u1ed5ng h\u1ee3p chi ph\u00ed SXKD c\u1ee7a h\u1ee3p \u0111\u1ed3ng li\u00ean doanh, ghi:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 154 &#8211; Chi ph\u00ed SXKD d\u1edf dang (chi ti\u1ebft cho h\u1ee3p \u0111\u1ed3ng li\u00ean doanh)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 c\u00e1c TK 621, 622, 627 (chi ti\u1ebft cho h\u1ee3p \u0111\u1ed3ng li\u00ean doanh).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3.3. K\u1ebf to\u00e1n chi ph\u00ed ph\u00e1t sinh chung do m\u1ed7i b\u00ean tham gia li\u00ean doanh g\u00e1nh ch\u1ecbu:<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">a) K\u1ebf to\u00e1n t\u1ea1i b\u00ean tham gia li\u00ean doanh c\u00f3 ph\u00e1t sinh chi ph\u00ed chung:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Khi ph\u00e1t sinh chi ph\u00ed chung do m\u1ed7i b\u00ean li\u00ean doanh ph\u1ea3i g\u00e1nh ch\u1ecbu, c\u0103n c\u1ee9 v\u00e0o c\u00e1c h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb li\u00ean quan, ghi:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 c\u00e1c TK 621, 622, 627, 641, 642 (chi ti\u1ebft cho h\u1ee3p \u0111\u1ed3ng li\u00ean doanh)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 133 &#8211; Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 c\u00e1c TK 111, 112, 331,&#8230;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; N\u1ebfu h\u1ee3p \u0111\u1ed3ng li\u00ean doanh quy \u0111\u1ecbnh ph\u1ea3i ph\u00e2n chia chi ph\u00ed chung, cu\u1ed1i k\u1ef3 c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh c\u1ee7a h\u1ee3p \u0111\u1ed3ng, k\u1ebf to\u00e1n l\u1eadp B\u1ea3ng ph\u00e2n b\u1ed5 chi ph\u00ed chung cho c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh v\u00e0 sau khi \u0111\u01b0\u1ee3c c\u00e1c b\u00ean li\u00ean doanh ch\u1ea5p nh\u1eadn, c\u0103n c\u1ee9 v\u00e0o ch\u00ed ph\u00ed \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh kh\u00e1c, ghi:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 138 &#8211; Ph\u1ea3i thu kh\u00e1c (chi ti\u1ebft cho t\u1eebng \u0111\u1ed1i t\u00e1c)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 TK 133 &#8211; Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu chia thu\u1ebf \u0111\u1ea7u v\u00e0o)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 TK 3331 &#8211; Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu thu\u1ebf \u0111\u1ea7u v\u00e0o c\u1ee7a chi ph\u00ed<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">chung \u0111\u00e3 kh\u1ea5u tr\u1eeb h\u1ebft, ph\u1ea3i ghi t\u0103ng s\u1ed1 thu\u1ebf \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 c\u00e1c TK 621, 622, 627, 641, 642.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">b) K\u1ebf to\u00e1n t\u1ea1i b\u00ean li\u00ean doanh kh\u00f4ng h\u1ea1ch to\u00e1n chi ph\u00ed chung cho h\u1ee3p \u0111\u1ed3ng li\u00ean doanh:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u0103n c\u1ee9 v\u00e0o B\u1ea3ng ph\u00e2n b\u1ed5 chi ph\u00ed chung c\u1ee7a h\u1ee3p \u0111\u1ed3ng li\u00ean doanh \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh ch\u1ea5p nh\u1eadn (do b\u00ean tham gia li\u00ean doanh c\u00f3 ph\u00e1t sinh chi ph\u00ed chung th\u00f4ng b\u00e1o), ghi:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 c\u00e1c TK 621, 622, 623, 641, 642 (chi ti\u1ebft cho h\u1ee3p \u0111\u1ed3ng li\u00ean doanh)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 133 &#8211; Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 TK 338 &#8211; Ph\u1ea3i tr\u1ea3 kh\u00e1c (chi ti\u1ebft cho b\u00ean tham gia li\u00ean doanh c\u00f3 ph\u00e1t sinh chi ph\u00ed chung).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3.4. K\u1ebf to\u00e1n trong tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng chia s\u1ea3n ph\u1ea9m:<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Khi nh\u1eadn s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c chia t\u1eeb h\u1ee3p \u0111\u1ed3ng li\u00ean doanh nh\u1eadp kho, c\u0103n c\u1ee9 v\u00e0o phi\u1ebfu giao nh\u1eadn s\u1ea3n ph\u1ea9m t\u1eeb h\u1ee3p \u0111\u1ed3ng, phi\u1ebfu nh\u1eadp kho v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan, ghi:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 152 &#8211; Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u (n\u1ebfu s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c chia ch\u01b0a ph\u1ea3i l\u00e0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">th\u00e0nh ph\u1ea9m cu\u1ed1i c\u00f9ng)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 155 &#8211; Th\u00e0nh ph\u1ea9m (n\u1ebfu s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c chia l\u00e0 th\u00e0nh ph\u1ea9m)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 157 &#8211; H\u00e0ng g\u1eedi \u0111i b\u00e1n (n\u1ebfu g\u1eedi s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c chia \u0111em \u0111i b\u00e1n<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">ngay kh\u00f4ng qua kho)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 TK 154 &#8211; Chi ph\u00ed SXKD d\u1edf dang (g\u1ed3m chi ph\u00ed ph\u00e1t sinh ri\u00eang v\u00e0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">chi ph\u00ed chung m\u00e0 m\u1ed7i b\u00ean tham gia li\u00ean doanh ph\u1ea3i<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">g\u00e1nh ch\u1ecbu) (chi ti\u1ebft cho h\u1ee3p \u0111\u1ed3ng li\u00ean doanh).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Khi nh\u1eadn s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c chia t\u1eeb h\u1ee3p \u0111\u1ed3ng v\u00e0 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ngay cho s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m kh\u00e1c, c\u0103n c\u1ee9 v\u00e0o phi\u1ebfu giao nh\u1eadn s\u1ea3n ph\u1ea9m t\u1eeb h\u1ee3p \u0111\u1ed3ng v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan, ghi:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 621 &#8211; Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 TK 154 &#8211; Chi ph\u00ed SXKD d\u1edf dang (g\u1ed3m chi ph\u00ed ph\u00e1t sinh ri\u00eang v\u00e0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">chi ph\u00ed chung m\u00e0 m\u1ed7i b\u00ean tham gia li\u00ean doanh ph\u1ea3i<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">g\u00e1nh ch\u1ecbu) (chi ti\u1ebft cho h\u1ee3p \u0111\u1ed3ng li\u00ean doanh).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng li\u00ean doanh quy \u0111\u1ecbnh kh\u00f4ng chia s\u1ea3n ph\u1ea9m m\u00e0 giao cho m\u1ed9t b\u00ean b\u00e1n ra ngo\u00e0i, sau khi ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n cho b\u00ean b\u00e1n s\u1ea3n ph\u1ea9m, k\u1ebft chuy\u1ec3n chi ph\u00ed ph\u00e1t sinh ri\u00eang v\u00e0 chi ph\u00ed chung m\u00e0 m\u1ed7i b\u00ean tham gia li\u00ean doanh ph\u1ea3i g\u00e1nh ch\u1ecbu v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, ghi:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 632 &#8211; Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 TK 154 &#8211; Chi ph\u00ed SXKD d\u1edf dang (g\u1ed3m chi ph\u00ed ph\u00e1t sinh ri\u00eang v\u00e0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">chi ph\u00ed chung m\u00e0 m\u1ed7i b\u00ean tham gia li\u00ean doanh ph\u1ea3i g\u00e1nh ch\u1ecbu) (chi ti\u1ebft cho h\u1ee3p \u0111\u1ed3ng li\u00ean doanh).<\/span><\/p>\n<h3 style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3.5. K\u1ebf to\u00e1n doanh thu b\u00e1n s\u1ea3n ph\u1ea9m trong tr\u01b0\u1eddng h\u1ee3p m\u1ed9t b\u00ean tham gia li\u00ean doanh b\u00e1n h\u1ed9 h\u00e0ng h\u00f3a v\u00e0 chia doanh thu cho c\u00e1c \u0111\u1ed1i t\u00e1c kh\u00e1c:<\/span><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">a) K\u1ebf to\u00e1n \u1edf b\u00ean b\u00e1n s\u1ea3n ph\u1ea9m:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Khi b\u00e1n s\u1ea3n ph\u1ea9m theo quy \u0111\u1ecbnh c\u1ee7a h\u1ee3p \u0111\u1ed3ng, b\u00ean b\u00e1n ph\u1ea3i ph\u00e1t h\u00e0nh h\u00f3a \u0111\u01a1n cho to\u00e0n b\u1ed9 s\u1ea3n ph\u1ea9m b\u00e1n ra, \u0111\u1ed3ng th\u1eddi ph\u1ea3n \u00e1nh t\u1ed5ng s\u1ed1 ti\u1ec1n b\u00e1n s\u1ea3n ph\u1ea9m c\u1ee7a ho\u1ea1t \u0111\u1ed9ng li\u00ean doanh, ghi:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 c\u00e1c TK 111, 112, 131,&#8230;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 TK 338 &#8211; Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (chi ti\u1ebft h\u1ee3p \u0111\u1ed3ng li\u00ean doanh)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 TK 3331 &#8211; Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; C\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh c\u1ee7a h\u1ee3p \u0111\u1ed3ng li\u00ean doanh v\u00e0 B\u1ea3ng ph\u00e2n b\u1ed5 doanh thu, ph\u1ea3n \u00e1nh doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi l\u1ee3i \u00edch c\u1ee7a b\u00ean tham gia li\u00ean doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng, ghi:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 338 &#8211; Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (chi ti\u1ebft cho h\u1ee3p \u0111\u1ed3ng li\u00ean doanh)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 TK 511 &#8211; Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (l\u1ee3i \u00edch m\u00e0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">b\u00ean b\u00e1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Sau khi \u0111\u1ed1i chi\u1ebfu chi ph\u00ed ph\u00e1t sinh chung m\u1ed7i b\u00ean ph\u1ea3i g\u00e1nh ch\u1ecbu v\u00e0 doanh thu chia cho c\u00e1c b\u00ean theo h\u1ee3p \u0111\u1ed3ng, k\u1ebf to\u00e1n b\u00f9 tr\u1eeb kho\u1ea3n ph\u1ea3i thu kh\u00e1c v\u00e0 ph\u1ea3i tr\u1ea3 kh\u00e1c (chi ti\u1ebft cho t\u1eebng b\u00ean tham gia BCC), ghi:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 338 &#8211; Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 TK 138 &#8211; Ph\u1ea3i thu kh\u00e1c.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Khi thanh to\u00e1n ti\u1ec1n b\u00e1n s\u1ea3n ph\u1ea9m do b\u00ean \u0111\u1ed1i t\u00e1c tham gia li\u00ean doanh kh\u00f4ng b\u00e1n s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c h\u01b0\u1edfng, ghi:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 338 &#8211; Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (t\u1eebng \u0111\u1ed1i t\u00e1c tham gia li\u00ean doanh)<\/span><\/p>\n<p style=\"padding-left: 30px; text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 c\u00e1c TK 111, 112,&#8230;<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">b) K\u1ebf to\u00e1n \u1edf b\u00ean kh\u00f4ng b\u00e1n s\u1ea3n ph\u1ea9m:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; B\u00ean li\u00ean doanh kh\u00f4ng tham gia b\u00e1n s\u1ea3n ph\u1ea9m c\u1ee7a li\u00ean doanh, c\u0103n c\u1ee9 v\u00e0o b\u1ea3ng ph\u00e2n b\u1ed5 doanh thu \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00e1c b\u00ean tham gia li\u00ean doanh x\u00e1c nh\u1eadn v\u00e0 ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan do b\u00ean b\u00e1n s\u1ea3n ph\u1ea9m cung c\u1ea5p, l\u1eadp h\u00f3a \u0111\u01a1n cho b\u00ean b\u00e1n s\u1ea3n ph\u1ea9m theo s\u1ed1 doanh thu m\u00e0 m\u00ecnh \u0111\u01b0\u1ee3c h\u01b0\u1edfng, ghi:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 138 &#8211; Ph\u1ea3i thu kh\u00e1c (bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT n\u1ebfu chia c\u1ea3 thu\u1ebf GTGT\u00a0\u0111\u1ea7u ra, chi ti\u1ebft cho \u0111\u1ed1i t\u00e1c tham gia li\u00ean doanh b\u00e1n s\u1ea3n ph\u1ea9m)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 TK 511 &#8211; Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (chi ti\u1ebft cho\u00a0h\u1ee3p \u0111\u1ed3ng li\u00ean doanh v\u00e0 theo s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c chia)<\/span><\/p>\n<p style=\"padding-left: 30px; text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 TK 3331 &#8211; Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu chia thu\u1ebf GTGT \u0111\u1ea7u ra).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Khi b\u00ean \u0111\u1ed1i t\u00e1c tham gia li\u00ean doanh thanh to\u00e1n ti\u1ec1n b\u00e1n s\u1ea3n ph\u1ea9m, c\u0103n c\u1ee9 v\u00e0o s\u1ed1 ti\u1ec1n th\u1ef1c nh\u1eadn, ghi:<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 c\u00e1c TK 111, 112,&#8230; (s\u1ed1 ti\u1ec1n do \u0111\u1ed1i t\u00e1c trong h\u1ee3p \u0111\u1ed3ng chuy\u1ec3n tr\u1ea3)<\/span><\/p>\n<p style=\"padding-left: 30px; text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 TK 138 &#8211; Ph\u1ea3i thu kh\u00e1c (chi ti\u1ebft t\u1eebng b\u00ean b\u00e1n s\u1ea3n ph\u1ea9m).<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n xem ti\u1ebfp b\u00e0i :<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><a href=\"https:\/\/centax.dsoftware.vn\/phuong-phap-ke-toan-hop-dong-hop-tac-kinh-doanh-theo-hinh-thuc-tai-san-dong-kiem-soat\/\">Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh theo h\u00ecnh th\u1ee9c t\u00e0i s\u1ea3n \u0111\u1ed3ng ki\u1ec3m so\u00e1t<\/a><\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><a href=\"https:\/\/centax.dsoftware.vn\/phuong-phap-ke-toan-hop-dong-hop-tac-kinh-doanh-chia-loi-nhuan-sau-thue\/\">Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh chia l\u1ee3i nhu\u1eadn sau thu\u1ebf<\/a><\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00e1c doanh nghi\u1ec7p lu\u00f4n c\u00f3 ho\u1ea1t \u0111\u1ed9ng h\u1ee3p t\u00e1c kinh doanh. H\u1ee3p t\u00e1c kinh doanh theo quy \u0111\u1ecbnh c\u1ee7a th\u00f4ng t\u01b0 200\/2014\/TT-BTC c\u00f3 3 ph\u01b0\u01a1ng ph\u00e1p l\u00e0: Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh theo h\u00ecnh th\u1ee9c t\u00e0i s\u1ea3n \u0111\u1ed3ng ki\u1ec3m so\u00e1t Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh..<\/p>\n","protected":false},"author":7,"featured_media":16585,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22872"}],"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=22872"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22872\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/16585"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=22872"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22872"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}