{"id":22875,"date":"2016-05-05T09:24:07","date_gmt":"2016-05-05T09:24:07","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=22875"},"modified":"2016-12-02T02:43:34","modified_gmt":"2016-12-02T02:43:34","slug":"phuong-phap-ke-toan-hop-dong-hop-tac-kinh-doanh-chia-loi-nhuan-sau-thue","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=22875","title":{"rendered":"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"},"content":{"rendered":"<div id=\"attachment_13926\" style=\"width: 310px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Th\u1ee7-t\u1ee5c-\u0111\u0103ng-k\u00fd-b\u1ed5-sung-ng\u00e0nh-ngh\u1ec1-kinh-doanh-c\u1ea7n-ph\u1ea3i-th\u1ef1c-hi\u1ec7n-nh\u01b0-th\u1ebf-n\u00e0o-\u1ea3nh-ch\u00ednh-300x2251.jpg\"><img aria-describedby=\"caption-attachment-13926\" decoding=\"async\" loading=\"lazy\" class=\"wp-image-13926 size-medium\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Th\u1ee7-t\u1ee5c-\u0111\u0103ng-k\u00fd-b\u1ed5-sung-ng\u00e0nh-ngh\u1ec1-kinh-doanh-c\u1ea7n-ph\u1ea3i-th\u1ef1c-hi\u1ec7n-nh\u01b0-th\u1ebf-n\u00e0o-\u1ea3nh-ch\u00ednh-300x2251-300x183.jpg\" alt=\"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\" width=\"300\" height=\"183\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Th\u1ee7-t\u1ee5c-\u0111\u0103ng-k\u00fd-b\u1ed5-sung-ng\u00e0nh-ngh\u1ec1-kinh-doanh-c\u1ea7n-ph\u1ea3i-th\u1ef1c-hi\u1ec7n-nh\u01b0-th\u1ebf-n\u00e0o-\u1ea3nh-ch\u00ednh-300x2251-300x183.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/Th\u1ee7-t\u1ee5c-\u0111\u0103ng-k\u00fd-b\u1ed5-sung-ng\u00e0nh-ngh\u1ec1-kinh-doanh-c\u1ea7n-ph\u1ea3i-th\u1ef1c-hi\u1ec7n-nh\u01b0-th\u1ebf-n\u00e0o-\u1ea3nh-ch\u00ednh-300x2251.jpg 496w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><p id=\"caption-attachment-13926\" 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 chia l\u1ee3i nhu\u1eadn sau thu\u1ebf &#8211; K\u1ebf to\u00e1n Centax<\/span><\/p><\/div>\n<p><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<a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-2002014tt-btc-huong-dan-che-do-ke-toan-doanh-nghiep\/\"> Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> c\u00f3 3 ph\u01b0\u01a1ng ph\u00e1p l\u00e0:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">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<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">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><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">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<\/span><\/li>\n<\/ul>\n<p><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 chia l\u1ee3i nhu\u1eadn sau thu\u1ebf<\/strong><\/span><\/p>\n<p><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\/\">Nguy\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<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>4. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n BCC chia l\u1ee3i nhu\u1eadn sau thu\u1ebf<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">4.1. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean \u0111\u01b0\u1ee3c chia m\u1ed9t kho\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a BCC (B\u00ean k\u1ebf to\u00e1n v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf ki\u1ec3m so\u00e1t BCC),:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">a) T\u1ea1i b\u00ean th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf cho BCC<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn ti\u1ec1n, v\u1eadt t\u01b0, h\u00e0ng h\u00f3a c\u1ee7a c\u00e1c b\u00ean g\u00f3p v\u1ed1n, ghi:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 c\u00e1c TK 112, 152, 156\u2026<\/span><\/p>\n<p style=\"padding-left: 30px;\"><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><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Khi ph\u00e1t sinh c\u00e1c kho\u1ea3n doanh thu, chi ph\u00ed cho BCC, k\u1ebf to\u00e1n nh\u1eadn to\u00e0n b\u1ed9 doanh thu, chi ph\u00ed nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch c\u1ee7a ch\u00ednh m\u00ecnh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Khi x\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 \u0111\u1ecbnh k\u1ef3 cho c\u00e1c b\u00ean kh\u00e1c theo h\u1ee3p \u0111\u1ed3ng, ghi:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 627, 641, 642<\/span><\/p>\n<p style=\"padding-left: 30px;\"><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><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Tr\u1ea3 l\u1ea1i cho c\u00e1c b\u00ean s\u1ed1 ti\u1ec1n, v\u1eadt t\u01b0 \u0111\u00e3 nh\u1eadn g\u00f3p v\u1ed1n, ghi:<\/span><\/p>\n<p><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=\"padding-left: 30px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 c\u00e1c TK 112, 152, 156\u2026<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">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 v\u1ed1n 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><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">b) T\u1ea1i b\u00ean kh\u00f4ng th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n v\u00e0 kh\u00f4ng quy\u1ebft to\u00e1n thu\u1ebf cho BCC<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Khi g\u00f3p v\u1ed1n v\u00e0o BCC, ghi:<\/span><\/p>\n<p><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=\"padding-left: 30px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 c\u00e1c TK 112, 152, 156\u2026<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o v\u1ec1 s\u1ed1 l\u00e3i \u0111\u01b0\u1ee3c chia t\u1eeb BCC, ghi:<\/span><\/p>\n<p><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=\"padding-left: 30px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 TK 511 &#8211; Doanh thu b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 (5113).<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Khi nh\u1eadn l\u1ea1i v\u1ed1n g\u00f3p, ghi:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 c\u00e1c TK 112, 152, 156\u2026<\/span><\/p>\n<p style=\"padding-left: 30px;\"><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><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">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><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">4.2. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c b\u00ean \u0111\u01b0\u1ee3c chia l\u1ee3i nhu\u1eadn ph\u1ee5 thu\u1ed9c v\u00e0o k\u1ebft qu\u1ea3 kinh doanh c\u1ee7a BCC (c\u00e1c b\u00ean c\u00f3 quy\u1ec1n \u0111\u1ed3ng ki\u1ec3m so\u00e1t BCC):<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">a) T\u1ea1i b\u00ean k\u1ebf to\u00e1n v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">a1) Vi\u1ec7c ghi nh\u1eadn v\u1ed1n g\u00f3p v\u00e0 tr\u1ea3 l\u1ea1i v\u1ed1n g\u00f3p cho c\u00e1c b\u00ean th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1 \u0111i\u1ec3m 4.1 n\u00eau tr\u00ean.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">a2) Khi ghi nh\u1eadn doanh thu c\u1ee7a BCC, k\u1ebf to\u00e1n ghi nh\u1eadn to\u00e0n b\u1ed9 doanh thu ph\u00e1t sinh tr\u00ean s\u1ed5 k\u1ebf to\u00e1n TK 511 \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 \u0111\u1ed1i chi\u1ebfu, gi\u1ea3i tr\u00ecnh v\u00e0 x\u00e1c \u0111\u1ecbnh doanh thu t\u00ednh thu\u1ebf cho BCC:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Ghi nh\u1eadn doanh thu c\u1ee7a BCC, ghi:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 c\u00e1c TK 112, 131<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 TK 511 &#8211; Doanh thu b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 TK 3331 &#8211; Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, ch\u1ec9 kho\u1ea3n doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1edbi \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong ch\u1ec9 ti\u00eau \u201cDoanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5\u201d<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; \u0110\u1ecbnh k\u1ef3, k\u1ebf ghi gi\u1ea3m doanh thu c\u1ee7a BCC t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n c\u00e1c b\u00ean \u0111\u01b0\u1ee3c h\u01b0\u1edfng, ghi:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 511 &#8211; Doanh thu b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 3331 &#8211; Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu chia c\u1ea3 thu\u1ebf GTGT)<\/span><\/p>\n<p style=\"padding-left: 30px;\"><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><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">a3) Khi ghi nh\u1eadn chi ph\u00ed c\u1ee7a BCC, k\u1ebf to\u00e1n ghi nh\u1eadn to\u00e0n b\u1ed9 chi ph\u00ed tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u00e1c t\u00e0i kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 \u0111\u1ed1i chi\u1ebfu, x\u00e1c \u0111\u1ecbnh chi ph\u00ed t\u00ednh thu\u1ebf c\u1ee7a BCC:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Khi ph\u00e1t sinh chi ph\u00ed c\u1ee7a BCC, ghi:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 c\u00e1c TK 632, 641, 642\u2026<\/span><\/p>\n<p style=\"padding-left: 30px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 c\u00e1c TK 112, 331, 154, 155\u2026<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh, ch\u1ec9 c\u00e1c kho\u1ea3n chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n ph\u1ea3i g\u00e1nh ch\u1ecbu m\u1edbi \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong c\u00e1c ch\u1ec9 ti\u00eau v\u1ec1 chi ph\u00ed.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; \u0110\u1ecbnh k\u1ef3, k\u1ebf to\u00e1n ghi gi\u1ea3m chi ph\u00ed c\u1ee7a BCC t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n c\u00e1c b\u00ean kh\u00e1c ph\u1ea3i g\u00e1nh ch\u1ecbu, ghi:<\/span><\/p>\n<p><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=\"padding-left: 30px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 c\u00e1c TK 632, 641, 642.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Khi x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p cho BCC, b\u00ean quy\u1ebft to\u00e1n thu\u1ebf th\u00f4ng b\u00e1o cho c\u00e1c b\u00ean kh\u00e1c v\u1ec1 ngh\u0129a v\u1ee5 \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p c\u1ee7a t\u1eebng b\u00ean, ghi:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 8211 &#8211; Chi ph\u00ed thu\u1ebf TNDN (s\u1ed1 ph\u1ea3i n\u1ed9p c\u1ee7a b\u00ean quy\u1ebft to\u00e1n thu\u1ebf)<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 138 &#8211; Ph\u1ea3i thu kh\u00e1c (s\u1ed1 n\u1ed9p h\u1ed9 c\u00e1c b\u00ean kh\u00e1c trong BCC)<\/span><\/p>\n<p style=\"padding-left: 30px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 TK 3334 &#8211; Thu\u1ebf TNDN (t\u1ed5ng s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p).<\/span><\/p>\n<p><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><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=\"padding-left: 30px;\"><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><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">b) T\u1ea1i b\u00ean kh\u00f4ng k\u1ebf to\u00e1n v\u00e0 kh\u00f4ng quy\u1ebft to\u00e1n thu\u1ebf<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Khi g\u00f3p v\u1ed1n v\u00e0o BCC, ghi:<\/span><\/p>\n<p><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=\"padding-left: 30px;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">C\u00f3 c\u00e1c TK 112, 152, 156\u2026<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; C\u0103n c\u1ee9 v\u00e0o B\u1ea3ng ph\u00e2n b\u1ed5 chi ph\u00ed 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 k\u1ebf to\u00e1n v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf th\u00f4ng b\u00e1o), ghi:<\/span><\/p>\n<p><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><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=\"padding-left: 30px;\"><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><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; C\u0103n c\u1ee9 s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p \u0111\u01b0\u1ee3c b\u00ean quy\u1ebft to\u00e1n thu\u1ebf th\u00f4ng b\u00e1o, ghi:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 821 &#8211; Chi ph\u00ed thu\u1ebf TNDN hi\u1ec7n h\u00e0nh<\/span><\/p>\n<p style=\"padding-left: 30px;\"><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><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; 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><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=\"padding-left: 30px;\"><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;\"><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><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><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=\"padding-left: 30px;\"><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><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><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;\"><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><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong><em>\u00a0<\/em><\/strong>&#8211; Khi nh\u1eadn l\u1ea1i v\u1ed1n g\u00f3p, ghi:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 c\u00e1c TK 112, 152, 156\u2026<\/span><\/p>\n<p style=\"padding-left: 30px;\"><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><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">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><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n xem th\u00eam c\u00e1c b\u00e0i v\u1ec1 \u00a0h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/phuong-phap-ke-toan-hop-dong-hop-tac-kinh-doanh-theo-hinh-thuc-tai-san-dong-kiem-soat\/\"><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><\/a><\/span><\/p>\n<p><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-hoat-dong-kinh-doanh-dong-kiem-soat-theo\/\">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<\/a><\/strong><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>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 Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n BCC chia l\u1ee3i nhu\u1eadn sau thu\u1ebf<\/p>\n","protected":false},"author":7,"featured_media":13926,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3866],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22875"}],"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=22875"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/22875\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/13926"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=22875"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=22875"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}