{"id":22964,"date":"2016-05-09T07:15:44","date_gmt":"2016-05-09T07:15:44","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=22964"},"modified":"2016-12-01T07:59:43","modified_gmt":"2016-12-01T07:59:43","slug":"thong-tu-532016tt-btc-sua-doi-thong-tu-2002014tt-btc-huong-dan-che-do-ke-toan-doanh-nghiep","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=22964","title":{"rendered":"Th\u00f4ng t\u01b0 53\/2016\/TT-BTC s\u1eeda \u0111\u1ed5i th\u00f4ng t\u01b0 200\/2014\/TT-BTC h\u01b0\u1edbng d\u1eabn ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p"},"content":{"rendered":"

L\u01afU \u00dd<\/strong><\/span><\/p>\n

B\u1ea1n \u0111\u1ecdc k\u00e9o xu\u1ed1ng cu\u1ed1i b\u00e0i vi\u1ebft \u1ea5n v\u00e0o ph\u1ea7n t\u1ea3i files<\/span> \u0111\u1ec3 l\u01b0u gi\u1eef t\u1eadp tin v\u1ec1 m\u00e1y t\u00ednh c\u00e1 nh\u00e2n ho\u1eb7c t\u1ea3i tr\u1ef1c ti\u1ebfp >>>T\u1ea0I \u0110\u00c2Y<\/a>
\n<\/strong><\/em><\/span>_____________________________________________<\/strong><\/span><\/p>\n\n\n\n\n
B<\/strong>\u1ed8<\/strong>\u00a0T\u00c0I CH\u00cdNH
\n——-<\/strong><\/span><\/td>\n		C\u1ed8NG H\u00d2A X\u00c3 H\u1ed8I CH\u1ee6 NGH\u0128A VI\u1ec6T NAM
\n\u0110\u1ed9c l\u1eadp – T\u1ef1 do – H\u1ea1nh ph\u00fac
\n—————<\/strong><\/span><\/td>\n<\/tr>\n
S\u1ed1: 53\/2016\/TT-BTC<\/span><\/td>\n\n

H\u00e0 N\u1ed9i, ng\u00e0y 21 th\u00e1ng\u00a0<\/em>0<\/em>3 n\u0103m 2016<\/em><\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

TH\u00d4NG T\u01af<\/strong><\/span><\/p>\n

S\u1eecA \u0110\u1ed4I, B\u1ed4 SUNG M\u1ed8T S\u1ed0 \u0110I\u1ec0U C\u1ee6A TH\u00d4NG T\u01af S\u1ed0\u00a0200\/2014\/TT-BTC\u00a0NG\u00c0Y 22\/12\/2014 C\u1ee6A B\u1ed8 T\u00c0I CH\u00cdNH H\u01af\u1edaNG D\u1eaaN CH\u1ebe \u0110\u1ed8 K\u1ebe TO\u00c1N DOANH NGHI\u1ec6P<\/span><\/p>\n

C\u0103n c\u1ee9 Lu\u1eadt K\u1ebf to\u00e1n ng\u00e0y 17 th\u00e1ng 06 n\u0103m 2003;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9\u00a0Ngh\u1ecb \u0111\u1ecbnh s\u1ed1\u00a0129\/2004\/N\u0110-CP<\/a>\u00a0ng\u00e0y 31\u00a0th\u00e1ng\u00a005 n\u0103m 2004 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch<\/em>i\u00a0<\/em>ti\u1ebft v\u00e0 h\u01b0\u1edbng d\u1eabn th<\/em>i\u00a0<\/em>h\u00e0nh m\u1ed9t s<\/em>\u1ed1\u00a0<\/em>\u0110i\u1ec1u c\u1ee7a Lu\u1eadt\u00a0K\u1ebf to\u00e1n\u00a0trong ho\u1ea1t \u0111\u1ed9ng kinh doanh;<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 Ngh\u1ecb \u0111\u1ecbnh s\u1ed1 215\/20<\/em>1<\/em>3\/N\u0110-CP ng\u00e0y 13 th\u00e1ng 12 n\u0103m 2013 c\u1ee7a Ch\u00ednh ph\u1ee7 quy \u0111\u1ecbnh ch\u1ee9c n\u0103ng, nhi\u1ec7m v\u1ee5, quy<\/em>\u1ec1<\/em>n h\u1ea1n v\u00e0\u00a0c\u01a1 c\u1ea5u\u00a0t\u1ed5 ch\u1ee9c\u00a0c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh;<\/em><\/span><\/p>\n

Theo \u0111\u1ec1 ngh\u1ecb c\u1ee7a V\u1ee5 tr\u01b0\u1edfng V\u1ee5 Ch\u1ebf \u0111\u1ed9 k<\/em>\u1ebf\u00a0<\/em>to\u00e1n v\u00e0 ki\u1ec3m to\u00e1n,<\/em><\/span><\/p>\n

B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh ban h\u00e0nh Th\u00f4ng t\u01b0 s\u1eeda \u0111<\/em>\u1ed5<\/em>i, b\u1ed5\u00a0<\/em>s<\/em>ung m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s<\/a><\/em>\u1ed1\u00a0<\/em><\/a>200\/2014\/TT-BTC<\/a>\u00a0ng\u00e0y 22\/12\/2014 h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p,<\/em><\/span><\/p>\n

\u0110i\u1ec1u 1. S\u1eeda \u0111\u1ed5i, b\u1ed5 sung m\u1ed9t s\u1ed1 \u0110i\u1ec1u c\u1ee7a Th\u00f4ng t\u01b0 s\u1ed1\u00a0200\/2014\/TT-BTC\u00a0nh\u01b0 sau:<\/strong><\/span><\/p>\n

\u0110i\u1ec3m g Kho\u1ea3n 1 \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC \u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/span><\/p>\n

\u201cg) Khi thanh l\u00fd, nh\u01b0\u1ee3ng b<\/em>\u00e1<\/em>n ch\u1ee9ng kho\u00e1n\u00a0kinh doanh (t\u00ednh theo t\u1eebng lo\u1ea1i ch\u1ee9ng kho\u00e1n), gi<\/em>\u00e1<\/em>\u00a0v<\/em>\u1ed1<\/em>n c\u1ee7a ch<\/em>\u1ee9<\/em>ng kho\u00e1n\u00a0kinh doanh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo m\u1ed9t trong c\u00e1c ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc ho\u1eb7c b\u00ecnh qu\u00e2n gia quy\u1ec1n.<\/em><\/span><\/p>\n

Doanh nghi\u1ec7p ph\u1ea3i \u00e1p d\u1ee5ng nh\u1ea5t qu<\/em>\u00e1<\/em>n ph\u01b0\u01a1ng ph\u00e1p \u0111\u00e3 ch\u1ecdn \u0111\u1ec3 t\u00ednh gi<\/em>\u00e1\u00a0<\/em>v\u1ed1n c\u1ee7a ch\u1ee9ng kho\u00e1n kinh doanh trong n\u0103m t\u00e0i ch\u00ednh. Tr\u01b0\u1eddng h\u1ee3p thay \u0111<\/em>\u1ed5<\/em>i ph\u01b0\u01a1ng ph\u00e1p t<\/em>\u00ed<\/em>nh gi\u00e1 v\u1ed1n c\u1ee7a ch\u1ee9ng kho\u00e1n kinh doanh, doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y v\u00e0 thuy<\/em>\u1ebft\u00a0<\/em>minh theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n<\/em>\u201d.<\/em><\/span><\/p>\n

Thay c\u1ee5m t\u1eeb \u201cgi\u00e1 v\u1ed1n b\u00ecnh qu\u00e2n gia quy\u1ec1n\u201d v\u00e0 \u201cgi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a c\u1ed5 phi\u1ebfu mang \u0111i trao \u0111\u1ed5i t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n\u201d b\u1eb1ng c\u1ee5m t\u1eeb \u201cgi\u00e1 v\u1ed1n t\u1ea1i\u00a0\u0110i\u1ec3m d v\u00e0 \u0110i\u1ec3m e Kho\u1ea3n 3 \u0110i\u1ec1u 15 Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC.<\/span><\/p>\n

Kho\u1ea3n 1.3 \u0110i\u1ec1u 69 Th\u00f4ng t\u01b0 s\u1ed1\u00a0200\/2014\/TT-BTC\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/span><\/p>\n

\u201c1.3. Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 h<\/em>\u1ed1<\/em>i \u0111o\u00e1i:<\/em><\/span><\/p>\n

a) T\u1ef7 gi<\/em>\u00e1\u00a0<\/em>giao d\u1ecbch th\u1ef1c t\u1ebf \u0111<\/em>\u1ed1<\/em>i v\u1edbi c\u00e1c giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u00e1t sinh trong k\u1ef3:<\/em><\/span><\/p>\n

– T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf khi mua b\u00e1n ngo\u1ea1i t\u1ec7 (h\u1ee3p \u0111\u1ed3ng mua b\u00e1n ngo\u1ea1i t\u1ec7 giao ngay, h\u1ee3p \u0111\u1ed3ng k\u1ef3 h\u1ea1n, h\u1ee3p \u0111\u1ed3ng t\u01b0\u01a1ng lai, h\u1ee3p \u0111\u1ed3ng quy\u1ec1n ch\u1ecdn,\u00a0h\u1ee3p \u0111\u1ed3ng\u00a0ho\u00e1n\u00a0\u0111<\/em>\u1ed5<\/em>i): L\u00e0 t\u1ef7 gi\u00e1 k<\/em>\u00fd\u00a0<\/em>k\u1ebft trong h\u1ee3p \u0111\u1ed3ng mua, b\u00e1n ngo\u1ea1i t\u1ec7 gi\u1eefa doanh nghi\u1ec7p v\u00e0 ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i;<\/em><\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng kh\u00f4ng quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 t\u1ef7 gi\u00e1 thanh to\u00e1n:<\/em><\/span><\/p>\n

+ Doanh nghi\u1ec7p ghi s<\/em>\u1ed5\u00a0<\/em>k\u1ebf to\u00e1n theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t<\/em>\u1ebf<\/em>: Khi ghi nh\u1eadn Kho\u1ea3n g\u00f3p v<\/em>\u1ed1<\/em>n ho\u1eb7c nh\u1eadn v<\/em>\u1ed1<\/em>n g\u00f3p l\u00e0 t\u1ef7 gi<\/em>\u00e1\u00a0<\/em>mua ngo\u1ea1i t\u1ec7 c\u1ee7a ng\u00e2n h\u00e0ng n\u01a1i doanh nghi\u1ec7p m\u1edf t\u00e0i Kho\u1ea3n \u0111\u1ec3 nh\u1eadn v<\/em>\u1ed1<\/em>n c\u1ee7a nh\u00e0 \u0111\u1ea7u t\u01b0 t\u1ea1i ng\u00e0y g\u00f3p v\u1ed1n; Khi ghi nh\u1eadn n\u1ee3 ph\u1ea3i thu l\u00e0 t\u1ef7 gi\u00e1 mua c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p ch\u1ec9 \u0111\u1ecbnh kh\u00e1ch h\u00e0ng thanh to\u00e1n t\u1ea1i th\u1eddi \u0110i\u1ec3m giao d\u1ecbch; Khi ghi nh\u1eadn n\u1ee3 ph\u1ea3i tr\u1ea3 l\u00e0 t\u1ef7 gi\u00e1 b<\/em>\u00e1<\/em>n c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p d\u1ef1 ki\u1ebfn giao d\u1ecbch t\u1ea1i th\u1eddi\u00a0\u0110i\u1ec3mgiao d\u1ecbch; Kh<\/em>i\u00a0<\/em>ghi nh\u1eadn c\u00e1c giao d\u1ecbch mua s<\/em>\u1eaf<\/em>m t\u00e0i s\u1ea3n ho\u1eb7c c\u00e1c Kho\u1ea3n chi\u00a0ph\u00ed\u00a0\u0111\u01b0\u1ee3c thanh to\u00e1n ngay b<\/em>\u1eb1<\/em>ng ngo\u1ea1i t\u1ec7 (kh\u00f4ng qua c\u00e1c t\u00e0i Kho\u1ea3n ph\u1ea3i tr\u1ea3) l\u00e0 t\u1ef7 gi\u00e1 mua c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n thanh to\u00e1n.<\/em><\/span><\/p>\n

+ Ngo\u00e0i t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t<\/em>\u1ebf\u00a0<\/em>n\u00eau tr\u00ean, doanh nghi\u1ec7p c<\/em>\u00f3\u00a0<\/em>th\u1ec3 l\u1ef1a ch\u1ecdn t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf\u00a0<\/em>l<\/em>\u00e0\u00a0<\/em>t<\/em>\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9 v\u1edbi t\u1ef7 gi\u00e1 mua b<\/em>\u00e1<\/em>n chuy<\/em>\u1ec3<\/em>n Kho\u1ea3n trung b\u00ecnh c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch. T\u1ef7 gi\u00e1 x<\/em>\u1ea5<\/em>p x<\/em>\u1ec9\u00a0<\/em>ph\u1ea3i \u0111\u1ea3m b\u1ea3o ch\u00eanh l\u1ec7ch kh\u00f4ng v\u01b0\u1ee3t qu\u00e1 +\/-1% so v\u1edbi t\u1ef7 gi\u00e1 mua b<\/em>\u00e1<\/em>n chuy<\/em>\u1ec3<\/em>n Kho\u1ea3n\u00a0<\/em>t<\/em>rung b\u00ecnh. T\u1ef7 gi\u00e1 mua b<\/em>\u00e1<\/em>n chuy<\/em>\u1ec3<\/em>n Kho\u1ea3n trung b\u00ecnh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh h\u00e0ng\u00a0ng\u00e0y\u00a0ho\u1eb7c h\u00e0ng tu\u1ea7n ho\u1eb7c h\u00e0ng th\u00e1ng tr\u00ean c\u01a1 s\u1edf trung b\u00ecnh c\u1ed9ng gi\u1eefa t\u1ef7 gi\u00e1 mua v\u00e0 t\u1ef7 gi<\/em>\u00e1<\/em>\u00a0b<\/em>\u00e1<\/em>n chuy\u1ec3n Kho\u1ea3n h\u00e0ng ng\u00e0y c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i.<\/em><\/span><\/p>\n

Vi\u1ec7c s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 x\u1ea5p x\u1ec9 ph\u1ea3i \u0111\u1ea3m b\u1ea3o kh\u00f4ng l\u00e0m \u1ea3nh h\u01b0\u1edfng tr\u1ecdng y\u1ebfu \u0111\u1ebfn t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n.<\/em><\/span><\/p>\n

b) T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf khi \u0111<\/em>\u00e1<\/em>nh gi\u00e1 l\u1ea1i c\u00e1c Kho\u1ea3n M\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 t\u1ea1i th\u1eddi\u00a0\u0110i\u1ec3m\u00a0l\u1eadp B<\/em>\u00e1<\/em>o c\u00e1o t\u00e0i ch\u00ednh:<\/em><\/span><\/p>\n

– T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t<\/em>\u1ebf<\/em>\u00a0khi \u0111\u00e1nh gi<\/em>\u00e1\u00a0<\/em>l\u1ea1i c\u00e1c Kho\u1ea3n M\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 t\u00e0i s\u1ea3n: L\u00e0 t\u1ef7 gi<\/em>\u00e1\u00a0<\/em>mua ngo\u1ea1i t\u1ec7 c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c<\/em>\u00f3<\/em>giao d\u1ecbch t\u1ea1i th\u1eddi\u00a0\u0110i\u1ec3m\u00a0l\u1eadp B\u00e1o c\u00e1o\u00a0t\u00e0i ch\u00ednh. \u0110<\/em>\u1ed1<\/em>i v\u1edbi c\u00e1c Kho\u1ea3n ngo\u1ea1i t\u1ec7 g\u1eedi ng\u00e2n h\u00e0ng th\u00ec t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf khi \u0111<\/em>\u00e1<\/em>nh gi\u00e1 l\u1ea1i l\u00e0 t\u1ef7 gi\u00e1 mua c\u1ee7a ng\u00e2n h\u00e0ng n\u01a1i doanh nghi\u1ec7p m\u1edf t\u00e0i Kho\u1ea3n ngo\u1ea1i t\u1ec7.<\/em><\/span><\/p>\n

– T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf khi \u0111\u00e1nh gi<\/em>\u00e1\u00a0<\/em>l\u1ea1i c\u00e1c Kho\u1ea3n M\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3: L\u00e0 t\u1ef7 gi\u00e1 b<\/em>\u00e1<\/em>n ngo\u1ea1i t\u1ec7 c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch t\u1ea1i th\u1eddi \u0110i\u1ec3m l\u1eadp B<\/em>\u00e1<\/em>o c\u00e1o t\u00e0i ch\u00ednh;<\/em><\/span><\/p>\n

– C\u00e1c \u0111\u01a1n v\u1ecb trong t\u1eadp \u0111o\u00e0n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng chung m\u1ed9t t\u1ef7 gi\u00e1 do C\u00f4ng ty m\u1eb9 quy \u0111\u1ecbnh (ph\u1ea3i \u0111\u1ea3m b\u1ea3o s\u00e1t v\u1edbi t\u1ef7 gi<\/em>\u00e1\u00a0<\/em>giao d\u1ecbch th\u1ef1c t\u1ebf) \u0111<\/em>\u1ec3\u00a0<\/em>\u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c Kho\u1ea3n M\u1ee5c ti<\/em>\u1ec1<\/em>n t\u1ec7 c\u00f3 g<\/em>\u1ed1<\/em>c ngo\u1ea1i t\u1ec7\u00a0ph\u00e1t sinh\u00a0t\u1eeb c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9.<\/em><\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p s\u1eed d\u1ee5ng t\u1ef7 gi<\/em>\u00e1\u00a0<\/em>x\u1ea5p x\u1ec9 quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec3m a Kho\u1ea3n n\u00e0y \u0111<\/em>\u1ec3\u00a0<\/em>h\u1ea1ch to\u00e1n c\u00e1c giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u00e1t sinh trong k\u1ef3, cu\u1ed1i k\u1ef3 k<\/em>\u1ebf\u00a0<\/em>to\u00e1n doanh nghi\u1ec7p s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 chuy\u1ec3n Kho\u1ea3n c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch \u0111<\/em>\u1ec3<\/em>\u00a0\u0111\u00e1nh gi<\/em>\u00e1\u00a0<\/em>l\u1ea1<\/em>i\u00a0<\/em>c\u00e1c Kho\u1ea3n M\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7. T\u1ef7 gi\u00e1 chuy<\/em>\u1ec3<\/em>n Kho\u1ea3n n\u00e0y c\u00f3 th\u1ec3 l\u00e0 t\u1ef7 gi\u00e1 mua ho\u1eb7c b\u00e1n ho\u1eb7c t\u1ef7 gi\u00e1 mua b\u00e1n chuy<\/em>\u1ec3<\/em>n Kho\u1ea3n trung b\u00ecnh c\u1ee7a ng\u00e2n h\u00e0n<\/em>g\u00a0<\/em>th\u01b0\u01a1ng m\u1ea1i.\u201d<\/em><\/span><\/p>\n

Thay c\u00e1c c\u1ee5m t\u1eeb \u201ct\u1ef7 gi\u00e1 b\u00ecnh qu\u00e2n gia quy\u1ec1n\u00a0di \u0111\u1ed9ng\u201d, \u201ct\u1ef7 gi\u00e1 ghi s\u1ed5 b\u00ecnh qu\u00e2n gia quy\u1ec1n\u201d b\u1eb1ng c\u1ee5m t\u1eeb \u201ct\u1ef7 gi\u00e1 b\u00ecnh qu\u00e2n gia quy\u1ec1n di \u0111\u1ed9ng ho\u1eb7c t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf\u201d t\u1ea1i\u00a0\u0110i\u1ec3m e Kho\u1ea3n 1 \u0110i\u1ec1u 12,\u00a0\u0110i\u1ec3m \u0111 Kho\u1ea3n 1 \u0110i\u1ec1u 13,\u00a0\u0110i\u1ec3m e Kho\u1ea3n 1 \u0110i\u1ec1u 18,\u00a0\u0110i\u1ec3m c Kho\u1ea3n 1 \u0110i\u1ec1u 51,\u00a0Kho\u1ea3n 1.4 v\u00e0 \u0110i\u1ec3m b, c Kho\u1ea3n 1.5 \u0110i\u1ec1u 69 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC.<\/span><\/p>\n

Kho\u1ea3n 4.1 \u0110i\u1ec1u 69 Th\u00f4ng t\u01b0 s\u1ed1\u00a0200\/2014\/TT-BTC\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/span><\/p>\n

\u201c4.1. K\u1ebf to\u00e1n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong k\u1ef3 (k\u1ec3 c\u1ea3 ch\u00eanh\u00a0<\/em>l<\/em>\u1ec7ch t\u1ef7 gi<\/em>\u00e1\u00a0<\/em>trong giai \u0111o\u1ea1n tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00e1c doanh nghi\u1ec7p kh\u00f4ng do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef 100% v\u1ed1n \u0110i\u1ec1u l\u1ec7):<\/em><\/span><\/p>\n

a) Kh<\/em>i\u00a0<\/em>mua v\u1eadt t\u01b0, h\u00e0ng\u00a0h\u00f3a, TSC\u0110, d\u1ecbch v\u1ee5 thanh to\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7, ghi:<\/em><\/span><\/p>\n

N\u1ee3 c\u00e1c TK 151, 152, 153, 156, 157, 211, 213, 217, 241, 623, 627, 641, 642<\/em><\/span><\/p>\n

(t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y giao d\u1ecbch)<\/em><\/span><\/p>\n

N\u1ee3 TK 635 – Ch<\/em>i<\/em>\u00a0ph\u00ed t\u00e0i ch\u00ednh (l<\/em>\u1ed7\u00a0<\/em>t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i)<\/em><\/span><\/p>\n

C\u00f3 c\u00e1c TK 111 (1112), 112 (1122) (theo t\u1ef7 gi<\/em>\u00e1\u00a0<\/em>ghi s\u1ed5 k\u1ebf to\u00e1n).<\/em><\/span><\/p>\n

C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (l\u00e3i t\u1ef7 gi<\/em>\u00e1<\/em>\u00a0h<\/em>\u1ed1<\/em>i \u0111o\u00e1i).<\/em><\/span><\/p>\n

b) Khi mua v\u1eadt t\u01b0, h\u00e0ng\u00a0h\u00f3a, TSC\u0110, d\u1ecbch v\u1ee5 c\u1ee7a nh\u00e0 cung c\u1ea5p ch\u01b0a thanh to\u00e1n ti<\/em>\u1ec1<\/em>n, khi vay ho\u1eb7c nh\u1eadn n\u1ee3 n\u1ed9i b\u1ed9… b\u1eb1ng ngo\u1ea1i t\u1ec7, c\u0103n c\u1ee9 t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y giao d\u1ecbch, ghi:<\/em><\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111, 112, 152, 153, 156, 211, 627, 641, 642…<\/em><\/span><\/p>\n

C\u00f3 c\u00e1c TK 331, 341, 336…<\/em><\/span><\/p>\n

c) Khi \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n cho ng\u01b0\u1eddi b\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111\u1ec3 mua v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, TSC\u0110, d\u1ecbch v\u1ee5:<\/em><\/span><\/p>\n

–\u00a0K\u1ebf to\u00e1n\u00a0ph\u1ea3n \u00e1nh s<\/em>\u1ed1\u00a0<\/em>ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0110i\u1ec3m \u1ee9ng tr\u01b0\u1edbc, ghi:<\/em><\/span><\/p>\n

N\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u1ea3n (t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y \u1ee9ng tr\u01b0\u1edbc)<\/em><\/span><\/p>\n

N\u1ee3 TK 635 – Ch<\/em>i<\/em>\u00a0ph\u00ed\u00a0t\u00e0i ch\u00ednh\u00a0(l\u1ed7 t\u1ef7 gi\u00e1 h<\/em>\u1ed1<\/em>i \u0111o\u00e1i)<\/em><\/span><\/p>\n

C\u00f3 c\u00e1c TK\u00a0<\/em>111\u00a0<\/em>(1112), 112 (1122) (theo t\u1ef7 gi\u00e1 gh<\/em>i\u00a0<\/em>s\u1ed5 k<\/em>\u1ebf<\/em>\u00a0to\u00e1n)<\/em><\/span><\/p>\n

C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (l\u00e3i t\u1ef7 gi\u00e1 h<\/em>\u1ed1<\/em>i \u0111o\u00e1i).<\/em><\/span><\/p>\n

– Khi nh\u1eadn v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, TSC\u0110, d\u1ecbch v\u1ee5 t\u1eeb ng\u01b0\u1eddi b\u00e1n, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh theo nguy\u00ean t\u1eafc:<\/em><\/span><\/p>\n

+ \u0110<\/em>\u1ed1<\/em>i v\u1edbi gi<\/em>\u00e1\u00a0<\/em>tr\u1ecb v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, TSC\u0110, d\u1ecbch v\u1ee5 t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n b\u1eb1ng n<\/em>g<\/em>o\u1ea1i t\u1ec7 \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n, k\u1ebf to\u00e1n ghi nh\u1eadn theo t\u1ef7 gi<\/em>\u00e1\u00a0<\/em>giao d\u1ecbch th\u1ef1c t<\/em>\u1ebf\u00a0<\/em>t\u1ea1i th\u1eddi\u00a0\u0110i\u1ec3m\u00a0\u1ee9ng tr\u01b0\u1edbc, ghi:<\/em><\/span><\/p>\n

N\u1ee3 c\u00e1c TK 151, 152,153, 156, 157, 211, 213, 217, 241, 623, 627, 641, 642<\/em><\/span><\/p>\n

C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u1ea3n (t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf ng\u00e0y \u1ee9ng tr\u01b0\u1edbc).<\/em><\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi gi<\/em>\u00e1\u00a0<\/em>tr\u1ecb v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, TSC\u0110, d\u1ecbch v\u1ee5 c\u00f2n n\u1ee3 ch\u01b0a thanh to\u00e1n ti<\/em>\u1ec1<\/em>n, k<\/em>\u1ebf\u00a0<\/em>to\u00e1n ghi nh\u1eadn theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi\u00a0\u0110i\u1ec3m\u00a0ph\u00e1t sinh (ng\u00e0y giao d\u1ecbch), ghi:<\/em><\/span><\/p>\n

N\u1ee3 c\u00e1c TK 151, 152, 153, 156, 157, 211, 213, 217, 241, 623, 627, 641, 642<\/em><\/span><\/p>\n

(t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y giao d\u1ecbch)<\/em><\/span><\/p>\n

C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b<\/em>\u00e1<\/em>n (t\u1ef7 gi<\/em>\u00e1\u00a0<\/em>th\u1ef1c t<\/em>\u1ebf\u00a0<\/em>ng\u00e0y giao d\u1ecbch).<\/em><\/span><\/p>\n

d) Khi thanh to\u00e1n n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7 (n\u1ee3 ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n, n\u1ee3 vay, n\u1ee3 thu\u00ea\u00a0t\u00e0i ch\u00ednh, n\u1ee3 n\u1ed9i b\u1ed9…):<\/em><\/span><\/p>\n

N\u1ee3 c\u00e1c TK 331, 336, 341,… (t\u1ef7 gi<\/em>\u00e1\u00a0<\/em>ghi s\u1ed5 k\u1ebf to\u00e1n)<\/em><\/span><\/p>\n

N\u1ee3 TK 635 – Chi\u00a0ph\u00ed\u00a0t\u00e0i ch\u00ednh (l<\/em>\u1ed7\u00a0<\/em>t\u1ef7 gi\u00e1 h<\/em>\u1ed1<\/em>i \u0111o\u00e1i)<\/em><\/span><\/p>\n

C<\/em>\u00f3<\/em>\u00a0c\u00e1c TK 111 (1112), 112 (1122) (t\u1ef7 gi\u00e1 ghi s\u1ed5 k<\/em>\u1ebf<\/em>\u00a0to\u00e1n).<\/em><\/span><\/p>\n

C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (l\u00e3i t\u1ef7 gi\u00e1 h<\/em>\u1ed1<\/em>i \u0111o\u00e1i).<\/em><\/span><\/p>\n

e) Khi ph\u00e1t sinh doanh thu, thu nh\u1eadp kh\u00e1c b\u1eb1ng ngo\u1ea1i t\u1ec7, c\u0103n c\u1ee9 t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0110i\u1ec3m ph\u00e1t sinh, ghi:<\/em><\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111(1112), 112(1122), 131… (t\u1ef7 gi<\/em>\u00e1\u00a0<\/em>giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y giao d\u1ecbch)<\/em><\/span><\/p>\n

C<\/em>\u00f3\u00a0<\/em>c\u00e1c TK 511, 711 (t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y giao d\u1ecbch).<\/em><\/span><\/p>\n

g) Khi nh\u1eadn tr\u01b0\u1edbc ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi mua b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111\u1ec3 cung c\u1ea5p v\u1eadt t\u01b0, h\u00e0ng h<\/em>\u00f3<\/em>a, TSC\u0110, d\u1ecbch v\u1ee5:<\/em><\/span><\/p>\n

– K\u1ebf to\u00e1n ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc c\u1ee7a ng\u01b0\u1eddi mua theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0110i\u1ec3m nh\u1eadn tr\u01b0\u1edbc, ghi:<\/em><\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111 (1112), 112 (1122)<\/em><\/span><\/p>\n

C\u00f3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.<\/em><\/span><\/p>\n

– Khi chuy\u1ec3n giao v\u1eadt t\u01b0; h\u00e0ng h<\/em>\u00f3<\/em>a, TSC\u0110, d\u1ecbch v\u1ee5 cho ng\u01b0\u1eddi mua, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh theo nguy\u00ean t\u1eafc:<\/em><\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi ph\u1ea7n doanh thu, thu nh\u1eadp t\u01b0\u01a1ng \u1ee9ng v\u1edbi s<\/em>\u1ed1\u00a0<\/em>ti\u1ec1n b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111\u00e3 nh\u1eadn tr\u01b0\u1edbc c\u1ee7a ng\u01b0\u1eddi mua, k\u1ebf to\u00e1n ghi nh\u1eadn theo t\u1ef7 gi<\/em>\u00e1\u00a0<\/em>giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi\u00a0\u0110i\u1ec3m\u00a0nh\u1eadn tr\u01b0\u1edbc, gh<\/em>i<\/em>:<\/em><\/span><\/p>\n

N\u1ee3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng (t\u1ef7 gi<\/em>\u00e1\u00a0<\/em>giao d\u1ecbch th\u1ef1c t\u1ebf th\u1eddi\u00a0\u0110i\u1ec3m\u00a0nh\u1eadn tr\u01b0\u1edbc ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi mua)<\/em><\/span><\/p>\n

C\u00f3 c\u00e1c TK 511, 711.<\/em><\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi ph\u1ea7n doanh thu, thu nh\u1eadp ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n, k<\/em>\u1ebf\u00a0<\/em>to\u00e1n ghi nh\u1eadn theo t\u1ef7 gi<\/em>\u00e1\u00a0<\/em>giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0110i\u1ec3m ph\u00e1t sinh, ghi:<\/em><\/span><\/p>\n

N\u1ee3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/em><\/span><\/p>\n

C\u00f3 c\u00e1c TK 511, 711.<\/em><\/span><\/p>\n

h) Kh<\/em>i\u00a0<\/em>thu \u0111\u01b0\u1ee3c ti\u1ec1n n\u1ee3 ph\u1ea3i thu b\u1eb1ng ngo\u1ea1i t\u1ec7 (n\u1ee3 ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng, ph\u1ea3i thu n\u1ed9i b\u1ed9, ph\u1ea3i thu kh\u00e1c,…):<\/em><\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111 (1112), 112 (1122) (t\u1ef7 gi<\/em>\u00e1\u00a0<\/em>th\u1ef1c t<\/em>\u1ebf\u00a0<\/em>t\u1ea1i ng\u00e0y giao d\u1ecbch)<\/em><\/span><\/p>\n

N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (l\u1ed7 t\u1ef7 gi<\/em>\u00e1<\/em>\u00a0h<\/em>\u1ed1<\/em>i \u0111o\u00e1i)<\/em><\/span><\/p>\n

C\u00f3 c\u00e1c TK 131, 136, 138 (t\u1ef7 gi<\/em>\u00e1\u00a0<\/em>ghi s\u1ed5 k\u1ebf to\u00e1n)<\/em><\/span><\/p>\n

C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (l\u00e3i t\u1ef7 gi\u00e1 h<\/em>\u1ed1<\/em>i \u0111o\u00e1i).<\/em><\/span><\/p>\n

i) Khi cho vay, \u0111\u1ea7u t\u01b0 b\u1eb1ng ngo\u1ea1i t\u1ec7:<\/em><\/span><\/p>\n

N\u1ee3 c\u00e1c TK 121, 128, 221, 222, 228 (t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y giao d\u1ecbch)<\/em><\/span><\/p>\n

N\u1ee3 TK 635 – Chi\u00a0ph\u00ed\u00a0t\u00e0i ch\u00ednh\u00a0(<\/em>l<\/em>\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i)<\/em><\/span><\/p>\n

C\u00f3 c\u00e1c TK 111 (1112), 112 (1122) (t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n)<\/em><\/span><\/p>\n

C<\/em>\u00f3\u00a0<\/em>TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (<\/em>l\u00e3i\u00a0<\/em>t\u1ef7 gi\u00e1 h<\/em>\u1ed1<\/em>i \u0111o\u00e1i).<\/em><\/span><\/p>\n

k) C\u00e1c Kho\u1ea3n k<\/em>\u00fd\u00a0<\/em>c\u01b0\u1ee3c, k\u00fd qu\u1ef9 b\u1eb1ng ngo\u1ea1i t\u1ec7<\/em><\/span><\/p>\n

– Khi mang ngo\u1ea1i t\u1ec7 \u0111i k<\/em>\u00fd\u00a0<\/em>c\u01b0\u1ee3c, k<\/em>\u00fd\u00a0<\/em>qu\u1ef9, ghi:<\/em><\/span><\/p>\n

N\u1ee3 TK 244 – C\u1ea7m c<\/em>\u1ed1<\/em>, th\u1ebf ch\u1ea5p, k<\/em>\u00fd\u00a0<\/em>c\u01b0\u1ee3c, k<\/em>\u00fd\u00a0<\/em>qu\u1ef9 (T\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0110i\u1ec3m ph\u00e1t sinh)<\/em><\/span><\/p>\n

N\u1ee3 TK 635- Chi\u00a0ph\u00ed\u00a0t\u00e0i ch\u00ednh\u00a0(L\u1ed7 t\u1ef7 gi<\/em>\u00e1<\/em>\u00a0h<\/em>\u1ed1<\/em>i \u0111o\u00e1i)<\/em><\/span><\/p>\n

C<\/em>\u00f3<\/em>\u00a0c\u00e1c TK 111 (1112), 112 (1122) (t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n)<\/em><\/span><\/p>\n

C\u00f3 TK 515- Doanh thu ho\u1ea1t \u0111\u1ed9ng\u00a0t\u00e0i ch\u00ednh\u00a0(L\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i).<\/em><\/span><\/p>\n

– Khi nh\u1eadn l\u1ea1i ti\u1ec1n k<\/em>\u00fd\u00a0<\/em>c\u01b0\u1ee3c, k<\/em>\u00fd\u00a0<\/em>qu\u1ef9:<\/em><\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111 (1112), 112 (1122) (t\u1ef7 gi<\/em>\u00e1\u00a0<\/em>giao d\u1ecbch th\u1ef1c t<\/em>\u1ebf\u00a0<\/em>khi nh\u1eadn l\u1ea1i Kho\u1ea3n k<\/em>\u00fd\u00a0<\/em>qu\u1ef9, k<\/em>\u00fd\u00a0<\/em>c\u01b0\u1ee3c)<\/em><\/span><\/p>\n

N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (l\u1ed7 t\u1ef7 gi<\/em>\u00e1<\/em>\u00a0h<\/em>\u1ed1<\/em>i \u0111o\u00e1i)<\/em><\/span><\/p>\n

C<\/em>\u00f3\u00a0<\/em>TK 244 – C\u1ea7m c<\/em>\u1ed1<\/em>, th<\/em>\u1ebf\u00a0<\/em>ch\u1ea5p, k\u00fd c\u01b0\u1ee3c, k<\/em>\u00fd\u00a0<\/em>qu\u1ef9 (t\u1ef7 gi\u00e1 ghi s\u1ed5)<\/em><\/span><\/p>\n

C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (l\u00e3i t\u1ef7 gi<\/em>\u00e1<\/em>\u00a0h<\/em>\u1ed1<\/em>i \u0111o\u00e1i).<\/em><\/span><\/p>\n

l<\/em>) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ec3 h\u1ea1ch to\u00e1n b\u00ean C<\/em>\u00f3\u00a0<\/em>c\u00e1c t\u00e0i Kho\u1ea3n v<\/em>\u1ed1<\/em>n b\u1eb1ng ti\u1ec1n, b\u00ean C\u00f3 c\u00e1c t\u00e0i Kho\u1ea3n n\u1ee3 ph\u1ea3i thu, b\u00ean N\u1ee3 c\u00e1c t\u00e0i Kho\u1ea3n ph\u1ea3i tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7, vi\u1ec7c ghi nh\u1eadn ch\u00eanh\u00a0<\/em>l<\/em>\u1ec7ch t\u1ef7 gi<\/em>\u00e1\u00a0<\/em>h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong k\u1ef3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u1ea1i th\u1eddi \u0110i\u1ec3m\u00a0ph\u00e1t sinh giao d\u1ecbch ho\u1eb7c \u0111\u1ecbnh k\u1ef3 t\u00f9y theo \u0111\u1eb7c \u0110i\u1ec3m ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n\u00a0<\/em>l\u00fd\u00a0<\/em>c\u1ee7a doanh nghi\u1ec7p. \u0110\u1ed3ng th\u1eddi t\u1ea1i th\u1eddi \u0110i\u1ec3m cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n:<\/em><\/span><\/p>\n

– C\u00e1c Kho\u1ea3n M\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 kh\u00f4ng c\u00f2n s\u1ed1 d\u01b0 nguy\u00ean t\u1ec7 th\u00ec doanh nghi\u1ec7p ph\u1ea3i k\u1ebft chuy<\/em>\u1ec3<\/em>n to\u00e0n b\u1ed9 ch\u00eanh l\u1ec7ch t<\/em>\u1ef7<\/em>\u00a0gi\u00e1 h<\/em>\u1ed1<\/em>i \u0111o\u00e1i\u00a0ph\u00e1t sinh\u00a0trong k\u1ef3 v\u00e0o doanh thu t\u00e0i c<\/em>h\u00ednh ho\u1eb7c<\/em>\u00a0ch<\/em>i\u00a0<\/em>ph\u00edt\u00e0i ch\u00ednh<\/em>\u00a0c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o:<\/em><\/span><\/p>\n

+ K\u1ebft chuy\u1ec3n l\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h<\/em>\u1ed1<\/em>i \u0111o\u00e1i, ghi:<\/em><\/span><\/p>\n

N\u1ee3 c\u00e1c TK 1112, 1122, 128, 228, 131, 136, 138, 331, 341,..<\/em><\/span><\/p>\n

C<\/em>\u00f3<\/em>\u00a0TK 515\u00a0<\/em>–\u00a0<\/em>Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/em><\/span><\/p>\n

+\u00a0K\u1ebft\u00a0chuy\u1ec3n ch\u00eanh l\u1ec7ch l\u1ed7 t\u1ef7 gi\u00e1 h<\/em>\u1ed1<\/em>i \u0111o\u00e1i, ghi:<\/em><\/span><\/p>\n

N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh<\/em><\/span><\/p>\n

C<\/em>\u00f3<\/em>\u00a0c\u00e1c TK 1112, 1122, 128, 228, 131, 136, 138, 331, 341,…<\/em><\/span><\/p>\n

– C\u00e1c Kho\u1ea3n M\u1ee5c ti\u1ec1n t\u1ec7 c<\/em>\u00f3\u00a0<\/em>g\u1ed1c ngo\u1ea1i t\u1ec7 c\u00f2n s<\/em>\u1ed1\u00a0<\/em>d\u01b0 nguy\u00ean t\u1ec7 th\u00ec doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c Kho\u1ea3n M\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3 v\u00e0 vi\u1ec7c h\u1ea1ch to\u00e1n Kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h<\/em>\u1ed1<\/em>i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c Kho\u1ea3n M\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i<\/em>Kho\u1ea3n 4.2 \u0110i\u1ec1u 69 Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC<\/em>\u201d.<\/em><\/span><\/p>\n

m) Doanh nghi\u1ec7p ph\u1ea3i thuy\u1ebft minh r<\/em>\u00f5\u00a0<\/em>v\u1ec1 vi\u1ec7c l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i tr\u00ean thuy\u1ebft minh b\u00e1o c<\/em>\u00e1<\/em>o t\u00e0i ch\u00ednh v\u00e0 vi\u1ec7c l\u1ef1a ch\u1ecdn \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 h<\/em>\u1ed1<\/em>i \u0111o\u00e1i ph\u1ea3i \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc nh\u1ea5t qu<\/em>\u00e1<\/em>n theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n<\/em>\u201d.<\/em><\/span><\/p>\n

\u0110i\u1ec1u 120 Th\u00f4ng t\u01b0 s\u1ed1 200\/2014\/TT-BTC\u0111\u01b0\u1ee3c s\u1eeda \u0111\u1ed5i, b\u1ed5 sung nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em><\/strong>\u0110i\u1ec1u 120. D\u1ecbch ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n ra ti\u1ebfng Vi\u1ec7t<\/em><\/strong><\/span><\/p>\n

C\u00e1c ch<\/em>\u1ee9<\/em>ng t\u1eeb k\u1ebf to\u00e1n ghi b\u1eb1ng ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i, khi s\u1eed d\u1ee5ng \u0111<\/em>\u1ec3\u00a0<\/em>ghi s<\/em>\u1ed5\u00a0<\/em>k\u1ebf to\u00e1n \u1edf Vi\u1ec7t Nam ph<\/em>\u1ea3<\/em>i \u0111\u01b0\u1ee3c d\u1ecbch ra ti\u1ebfng Vi\u1ec7t. Nh\u1eefng ch\u1ee9ng t\u1eeb \u00edt ph\u00e1t sinh ho\u1eb7c nhi<\/em>\u1ec1<\/em>u l<\/em>\u1ea7<\/em>n ph\u00e1<\/em>t\u00a0<\/em>sinh nh<\/em>\u01b0<\/em>ng c\u00f3 n\u1ed9i dung kh\u00f4ng gi<\/em>\u1ed1<\/em>ng nhau th\u00ec ph\u1ea3i d\u1ecbch to\u00e0n b\u1ed9 n\u1ed9i dung ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n. Nh\u1eefng ch\u1ee9ng t\u1eeb ph\u00e1t sinh nhi\u1ec1u l\u1ea7n, c<\/em>\u00f3\u00a0<\/em>n\u1ed9i dung gi<\/em>\u1ed1<\/em>ng nhau th\u00ec b\u1ea3n \u0111<\/em>\u1ea7<\/em>u ph\u1ea3i d\u1ecbch to\u00e0n b\u1ed9, t\u1eeb b\u1ea3n th\u1ee9 hai tr\u1edf \u0111i ch\u1ec9 d\u1ecbch nh\u1eefng n\u1ed9i dung ch\u1ee7 y<\/em>\u1ebf<\/em>u nh\u01b0: T\u00ean ch\u1ee9ng t\u1eeb, t\u00ean \u0111\u01a1n v\u1ecb v\u00e0 c\u00e1 nh\u00e2n l\u1eadp, t\u00ean \u0111\u01a1n v\u1ecb v\u00e0 c\u00e1 nh\u00e2n nh\u1eadn, n\u1ed9i dung kinh t\u1ebf c\u1ee7a ch\u1ee9ng t\u1eeb, ch\u1ee9c danh c\u1ee7a ng\u01b0\u1eddi k<\/em>\u00fd<\/em>\u00a0tr\u00ean ch<\/em>\u1ee9<\/em>ng t\u1eeb… Ng\u01b0\u1eddi d\u1ecbch ph\u1ea3i k\u00fd, ghi r\u00f5 h\u1ecd t\u00ean v\u00e0 ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1ec1 n\u1ed9i dun<\/em>g\u00a0<\/em>d\u1ecbch ra ti\u1ebfng Vi\u1ec7t. B\u1ea3n ch\u1ee9ng t\u1eeb d\u1ecbch ra ti\u1ebfng Vi\u1ec7t ph\u1ea3i \u0111<\/em>\u00ed<\/em>nh k\u00e8m v\u1edbi b\u1ea3n ch\u00ednh b\u1eb1ng ti\u1ebfng n\u01b0\u1edbc ngo\u00e0i.<\/em><\/span><\/p>\n

C\u00e1c t\u00e0i li\u1ec7u k\u00e8m theo ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n nh\u01b0 c\u00e1c lo\u1ea1i h\u1ee3p \u0111\u1ed3ng, h\u1ed3 s\u01a1 k\u00e8m theo ch\u1ee9ng t\u1eeb thanh to\u00e1n, h\u1ed3 s\u01a1 d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0, b<\/em>\u00e1<\/em>o c<\/em>\u00e1<\/em>o quy\u1ebft to\u00e1n v\u00e0 c\u00e1c t\u00e0i li\u1ec7u li\u00ean quan kh\u00e1c kh\u00f4ng ph\u1ea3i d\u1ecbch ra ti\u1ebfng Vi\u1ec7t tr\u1eeb tr\u01b0\u1eddng h\u1ee3p kh<\/em>i\u00a0<\/em>c\u00f3 y\u00eau c\u1ea7u c\u1ee7a c\u01a1 quan nh\u00e0 n\u01b0\u1edbc c\u00f3 th<\/em>\u1ea9<\/em>m quy\u1ec1n.\u201d<\/em><\/span><\/p>\n

\u0110i\u1ec1u 2. Hi<\/strong>\u1ec7<\/strong>u I<\/strong>\u1ef1<\/strong>c thi h\u00e0nh v\u00e0 t\u1ed5 ch\u1ee9c\u00a0th\u1ef1c hi\u1ec7n<\/strong><\/span><\/p>\n