{"id":25383,"date":"2016-09-18T08:15:53","date_gmt":"2016-09-18T08:15:53","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25383"},"modified":"2016-09-18T06:09:46","modified_gmt":"2016-09-18T06:09:46","slug":"nguyen-tac-ke-toan-tien-gui-theo-thong-tu-1332016tt-btc-tk-112","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25383","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ti\u1ec1n g\u1eedi theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC – TK 112"},"content":{"rendered":"
\"Th\u00f4ng<\/a>

Th\u00f4ng t\u01b0 133\/2016\/TT-BTC
K\u1ebf to\u00e1n Thu\u1ebf Centax<\/p><\/div>\n

Ng\u00e0y 26\/08\/2016, B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba ban h\u00e0nh Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/a> v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 K\u1ebf to\u00e1n Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh s\u1ed1 48\/2006\/Q\u0110-BTC.\u00a0<\/span>Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2017.<\/span><\/span>
\n\u0110\u1ec3 gi\u00fap cho doanh nghi\u1ec7p n\u1eafm b\u1eaft k\u1ecbp th\u1eddi v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c thay \u0111\u1ed5i c\u1ee7a Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/strong>, ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n c\u00e1c thay \u0111\u1ed5i nh\u1eb1m tu\u00e2n th\u1ee7 Ph\u00e1p lu\u1eadt K\u1ebf to\u00e1n. K\u1ebf to\u00e1n Centax <\/a>xin cung c\u1ea5p t\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft:<\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ti\u1ec1n g\u1eedi theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC – TK 112<\/span><\/strong><\/h2>\n

1. Nguy\u00ean t<\/strong>\u1eafc k\u1ebf to\u00e1n ti\u1ec1n g\u1eedi<\/strong><\/h2>\n

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m c\u00e1c kho\u1ea3n ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n t\u1ea1i ng\u00e2n h\u00e0ng c\u1ee7a doanh nghi\u1ec7p. C\u0103n c\u1ee9 \u0111\u1ec3 h\u1ea1ch to\u00e1n tr\u00ean T\u00e0i kho\u1ea3n 112 – Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng l\u00e0 c\u00e1c gi\u1ea5y b\u00e1o C\u00f3, b\u00e1o N\u1ee3 ho\u1eb7c b\u1ea3n sao k\u00ea c\u1ee7a ng\u00e2n h\u00e0ng k\u00e8m theo c\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c (\u1ee7y nhi\u1ec7m chi, \u1ee7y nhi\u1ec7m thu, s\u00e9c chuy\u1ec3n kho\u1ea3n, s\u00e9c b\u1ea3o chi,\u2026).<\/span><\/p>\n

b) Khi nh\u1eadn \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb c\u1ee7a ng\u00e2n h\u00e0ng g\u1eedi \u0111\u1ebfn, k\u1ebf to\u00e1n ph\u1ea3i ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu v\u1edbi ch\u1ee9ng t\u1eeb g\u1ed1c k\u00e8m theo. N\u1ebfu c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p, s\u1ed1 li\u1ec7u \u1edf ch\u1ee9ng t\u1eeb g\u1ed1c v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean ch\u1ee9ng t\u1eeb c\u1ee7a ng\u00e2n h\u00e0ng th\u00ec doanh nghi\u1ec7p ph\u1ea3i th\u00f4ng b\u00e1o cho ng\u00e2n h\u00e0ng \u0111\u1ec3 c\u00f9ng \u0111\u1ed1i chi\u1ebfu, x\u00e1c minh v\u00e0 x\u1eed l\u00fd k\u1ecbp th\u1edd Cu\u1ed1i th\u00e1ng, ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n ch\u00eanh l\u1ec7ch th\u00ec k\u1ebf to\u00e1n ghi s\u1ed5 theo s\u1ed1 li\u1ec7u c\u1ee7a ng\u00e2n h\u00e0ng tr\u00ean gi\u1ea5y b\u00e1o N\u1ee3, b\u00e1o C\u00f3 ho\u1eb7c b\u1ea3n sao k\u00ea. S\u1ed1 ch\u00eanh l\u1ec7ch (n\u1ebfu c\u00f3) ghi v\u00e0o b\u00ean N\u1ee3 TK 138 \u201cPh\u1ea3i thu kh\u00e1c\u201d (1381) (n\u1ebfu s\u1ed1 li\u1ec7u c\u1ee7a k\u1ebf to\u00e1n l\u1edbn h\u01a1n s\u1ed1 li\u1ec7u c\u1ee7a ng\u00e2n h\u00e0ng) ho\u1eb7c ghi v\u00e0o b\u00ean C\u00f3 TK 338 \u201cPh\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c\u201d (3381) (n\u1ebfu s\u1ed1 li\u1ec7u c\u1ee7a k\u1ebf to\u00e1n nh\u1ecf h\u01a1n s\u1ed1 li\u1ec7u c\u1ee7a ng\u00e2n h\u00e0ng). Sang th\u00e1ng sau, ti\u1ebfp t\u1ee5c ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu, x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u ghi s\u1ed5.<\/span><\/p>\n

c) Ph\u1ea3i t\u1ed5 ch\u1ee9c h\u1ea1ch to\u00e1n chi ti\u1ebft s\u1ed1 ti\u1ec1n g\u1eedi theo t\u1eebng t\u00e0i kho\u1ea3n \u1edf t\u1eebng ng\u00e2n h\u00e0ng \u0111\u1ec3 ti\u1ec7n cho vi\u1ec7c ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebf<\/span><\/p>\n

d) Kho\u1ea3n th\u1ea5u chi ng\u00e2n h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c ghi \u00e2m tr\u00ean t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng m\u00e0 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh t\u01b0\u01a1ng t\u1ef1 nh\u01b0 kho\u1ea3n vay ng\u00e2n h\u00e0ng.<\/span><\/p>\n

2. K<\/strong>\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 112 – Ti\u1ec1n g\u1eedi ng\u00e2n<\/strong> h\u00e0ng<\/strong><\/span><\/h2>\n

B\u00ean N<\/strong>\u1ee3:<\/strong><\/span><\/p>\n

– C\u00e1c kho\u1ea3n ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7 g\u1eedi v\u00e0o ng\u00e2n h\u00e0ng;<\/span><\/p>\n

– Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng l\u00e0 ngo\u1ea1i t\u1ec7 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o (tr\u01b0\u1eddng h\u1ee3p t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 t\u0103ng so v\u1edbi t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n).<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/strong><\/p>\n

– C\u00e1c kho\u1ea3n ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7 r\u00fat ra t\u1eeb ng\u00e2n h\u00e0ng;<\/span><\/p>\n

– Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng l\u00e0 ngo\u1ea1i t\u1ec7 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o (tr\u01b0\u1eddng h\u1ee3p t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 gi\u1ea3m so v\u1edbi t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n).<\/span><\/p>\n

S<\/strong>\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

S\u1ed1 ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7 hi\u1ec7n c\u00f2n g\u1eedi t\u1ea1i ng\u00e2n h\u00e0ng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

3. T\u00e0i kho<\/em><\/strong>\u1ea3n 112 – Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/em><\/strong><\/span><\/h2>\n

– T\u00e0i kho\u1ea3n 1121 – Ti\u1ec1n Vi\u1ec7t Nam: Ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n g\u1eedi v\u00e0o, r\u00fat ra v\u00e0 hi\u1ec7n \u0111ang g\u1eedi t\u1ea1i ng\u00e2n h\u00e0ng b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1122 – Ngo\u1ea1i t\u1ec7: Ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n g\u1eedi v\u00e0o, r\u00fat ra v\u00e0 hi\u1ec7n \u0111ang g\u1eedi t\u1ea1i ng\u00e2n h\u00e0ng b\u1eb1ng ngo\u1ea1i t\u1ec7 c\u00e1c lo\u1ea1i \u0111\u00e3 quy \u0111\u1ed5i ra \u0111\u1ed3ng ti\u1ec1n ghi s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft:\u00a0<\/span>Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ti\u1ec1n g\u1eedi theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC – TK 112<\/span><\/h2>\n

\u0110\u1ec3 hi\u1ec3u th\u00eam v\u1ec1 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, m\u1eddi c\u00e1c b\u1ea1n xem th\u00eam nh\u1eefng b\u00e0i vi\u1ebft:<\/span><\/p>\n

\u0110\u0103ng k\u00fd s\u1eeda \u0111\u1ed5i Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/a><\/span><\/p>\n

Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/a><\/span><\/p>\n

H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/a><\/span><\/p>\n

\n","protected":false},"excerpt":{"rendered":"

Ng\u00e0y 26\/08\/2016, B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba ban h\u00e0nh Th\u00f4ng t\u01b0 133\/2016\/TT-BTC v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 K\u1ebf to\u00e1n Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh s\u1ed1 48\/2006\/Q\u0110-BTC.\u00a0Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2017. \u0110\u1ec3 gi\u00fap cho doanh nghi\u1ec7p n\u1eafm b\u1eaft k\u1ecbp th\u1eddi v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c thay \u0111\u1ed5i..<\/p>\n","protected":false},"author":7,"featured_media":25360,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3330],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25383"}],"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=25383"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25383\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/25360"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25383"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25383"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}