{"id":25514,"date":"2016-09-21T06:30:44","date_gmt":"2016-09-21T06:30:44","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25514"},"modified":"2016-09-21T06:30:58","modified_gmt":"2016-09-21T06:30:58","slug":"nguyen-tac-ke-toan-dau-tu-gop-von-vao-don-vi-khac-theo-thong-tu-133-tk-228","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25514","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c theo Th\u00f4ng t\u01b0 133 – TK 228"},"content":{"rendered":"
\"Th\u00f4ng<\/a>

Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/span>
K\u1ebf to\u00e1n Thu\u1ebf Centax<\/span><\/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.\u00a0Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2017.<\/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 \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c theo Th\u00f4ng t\u01b0 133 – TK 228<\/span><\/strong><\/h2>\n

2. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n\u00a0<\/span>\u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c<\/span><\/strong><\/h2>\n

1.1. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c v\u00e0 t\u00ecnh h\u00ecnh thu h\u1ed3i c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c c\u1ee7a doanh nghi\u1ec7p g\u1ed3m:<\/span><\/p>\n

a) C\u00e1c kho\u1ea3n v\u1ed1n g\u00f3p li\u00ean doanh, li\u00ean k\u1ebft:<\/span><\/p>\n

– T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 v\u1ed1n g\u00f3p v\u00e0o c\u00f4ng ty li\u00ean doanh v\u00e0 c\u00f4ng ty li\u00ean k\u1ebft; t\u00ecnh h\u00ecnh thu h\u1ed3i v\u1ed1n \u0111\u1ea7u t\u01b0 li\u00ean doanh, li\u00ean k\u1ebft. T\u00e0i kho\u1ea3n n\u00e0y kh\u00f4ng ph\u1ea3n \u00e1nh c\u00e1c giao d\u1ecbch d\u01b0\u1edbi h\u00ecnh th\u1ee9c h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh kh\u00f4ng th\u00e0nh l\u1eadp ph\u00e1p nh\u00e2n.<\/span><\/p>\n

– C\u00f4ng ty li\u00ean doanh \u0111\u01b0\u1ee3c th\u00e0nh l\u1eadp b\u1edfi c\u00e1c b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh c\u00f3 quy\u1ec1n \u0111\u1ed3ng ki\u1ec3m so\u00e1t c\u00e1c ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh v\u00e0 ho\u1ea1t \u0111\u1ed9ng, l\u00e0 \u0111\u01a1n v\u1ecb c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp. C\u00f4ng ty li\u00ean doanh ph\u1ea3i t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c k\u1ebf to\u00e1n ri\u00eang theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u1ec1 k\u1ebf to\u00e1n, ch\u1ecbu tr\u00e1ch nhi\u1ec7m ki\u1ec3m so\u00e1t t\u00e0i s\u1ea3n, c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3, doanh thu, thu nh\u1eadp kh\u00e1c v\u00e0 chi ph\u00ed ph\u00e1t sinh t\u1ea1i \u0111\u01a1n v\u1ecb m\u00ecnh. M\u1ed7i b\u00ean g\u00f3p v\u1ed1n li\u00ean doanh \u0111\u01b0\u1ee3c h\u01b0\u1edfng m\u1ed9t ph\u1ea7n k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng c\u1ee7a c\u00f4ng ty li\u00ean doanh theo th\u1ecfa thu\u1eadn c\u1ee7a h\u1ee3p \u0111\u1ed3ng li\u00ean doanh.<\/span><\/p>\n

– Kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft khi nh\u00e0 \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp t\u1eeb 20% \u0111\u1ebfn d\u01b0\u1edbi 50% quy\u1ec1n bi\u1ec3u quy\u1ebft c\u1ee7a b\u00ean nh\u1eadn \u0111\u1ea7u t\u01b0 m\u00e0 kh\u00f4ng c\u00f3 tho\u1ea3 thu\u1eadn kh\u00e1c ho\u1eb7c nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 v\u1edbi b\u00ean \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

– Khi nh\u00e0 \u0111\u1ea7u t\u01b0 kh\u00f4ng c\u00f2n quy\u1ec1n \u0111\u1ed3ng ki\u1ec3m so\u00e1t th\u00ec ph\u1ea3i ghi gi\u1ea3m kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh; Khi kh\u00f4ng c\u00f2n \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 ho\u1eb7c t\u1ef7 l\u1ec7 n\u1eafm gi\u1eef quy\u1ec1n bi\u1ec3u quy\u1ebft \u0111\u1ed1i v\u1edbi b\u00ean nh\u1eadn \u0111\u1ea7u t\u01b0 kh\u00f4ng \u0111\u1ea3m b\u1ea3o theo t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh n\u00eau tr\u00ean th\u00ec ph\u1ea3i ghi gi\u1ea3m kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft.<\/span><\/p>\n

– C\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp t\u1edbi ho\u1ea1t \u0111\u1ed9ng b\u00e1n ho\u1eb7c thanh l\u00fd kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed t\u00e0i ch\u00ednh trong k\u1ef3 ph\u00e1t sinh.<\/span><\/p>\n

– Khi thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n, thu h\u1ed3i v\u1ed1n g\u00f3p li\u00ean doanh, li\u00ean k\u1ebft, c\u0103n c\u1ee9 v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thu h\u1ed3i \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n ghi gi\u1ea3m s\u1ed1 v\u1ed1n \u0111\u00e3 g\u00f3p. Ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a kho\u1ea3n thu h\u1ed3i \u0111\u01b0\u1ee3c so v\u1edbi gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (n\u1ebfu l\u00e3i) ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu l\u1ed7).<\/span><\/p>\n

b) \u0110\u1ea7u t\u01b0 kh\u00e1c: Bao g\u1ed3m c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng c\u1ee5 v\u1ed1n c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c nh\u01b0ng kh\u00f4ng c\u00f3 quy\u1ec1n \u0111\u1ed3ng ki\u1ec3m so\u00e1t, kh\u00f4ng c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ed1i v\u1edbi b\u00ean \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c nh\u01b0 v\u00e0ng, b\u1ea1c, kim kh\u00ed qu\u00fd, \u0111\u00e1 qu\u00fd kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 h\u00e0ng t\u1ed3n kho.<\/span><\/p>\n

1.2. Gi\u00e1 ph\u00ed c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh theo gi\u00e1 g\u1ed1c, bao g\u1ed3m gi\u00e1 mua c\u1ed9ng (+) c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c \u0111\u1ea7u t\u01b0 (n\u1ebfu c\u00f3), nh\u01b0: Chi ph\u00ed giao d\u1ecbch, m\u00f4i gi\u1edbi, t\u01b0 v\u1ea5n, ki\u1ec3m to\u00e1n, l\u1ec7 ph\u00ed, thu\u1ebf v\u00e0 ph\u00ed ng\u00e2n h\u00e0ng…Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea7u t\u01b0 b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7, gi\u00e1 ph\u00ed kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh.<\/span><\/p>\n

1.3. Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 \u0111\u1ea7u t\u01b0 mua l\u1ea1i ph\u1ea7n v\u1ed1n g\u00f3p t\u1ea1i c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft: T\u1ea1i ng\u00e0y mua, nh\u00e0 \u0111\u1ea7u t\u01b0 x\u00e1c \u0111\u1ecbnh v\u00e0 ph\u1ea3n \u00e1nh gi\u00e1 ph\u00ed kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft bao g\u1ed3m: Gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u1ea1i ng\u00e0y di\u1ec5n ra trao \u0111\u1ed5i c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n \u0111em trao \u0111\u1ed5i, c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 \u0111\u00e3 ph\u00e1t sinh ho\u1eb7c \u0111\u00e3 th\u1eeba nh\u1eadn v\u00e0 c\u00e1c c\u00f4ng c\u1ee5 v\u1ed1n do b\u00ean mua ph\u00e1t h\u00e0nh \u0111\u1ec3 \u0111\u1ed5i l\u1ea5y quy\u1ec1n \u0111\u1ed3ng ki\u1ec3m so\u00e1t t\u1ea1i c\u00f4ng ty li\u00ean doanh v\u00e0 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 t\u1ea1i c\u00f4ng ty li\u00ean k\u1ebft c\u1ed9ng (+) c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c mua l\u1ea1i ph\u1ea7n v\u1ed1n g\u00f3p t\u1ea1i c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft.<\/span><\/p>\n

1.4. Vi\u1ec7c \u0111\u1ea7u t\u01b0 c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n d\u01b0\u1edbi c\u00e1c h\u00ecnh th\u1ee9c:<\/span><\/p>\n

a) \u0110\u1ea7u t\u01b0 d\u01b0\u1edbi h\u00ecnh th\u1ee9c g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c (do b\u00ean \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 huy \u0111\u1ed9ng v\u1ed1n): Theo h\u00ecnh th\u1ee9c n\u00e0y, t\u00e0i s\u1ea3n c\u1ee7a b\u00ean g\u00f3p v\u1ed1n \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a b\u00ean nh\u1eadn v\u1ed1n g\u00f3p.<\/span><\/p>\n

b) \u0110\u1ea7u t\u01b0 d\u01b0\u1edbi h\u00ecnh th\u1ee9c mua l\u1ea1i ph\u1ea7n v\u1ed1n g\u00f3p t\u1ea1i \u0111\u01a1n v\u1ecb kh\u00e1c (mua l\u1ea1i ph\u1ea7n v\u1ed1n c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu): Theo h\u00ecnh th\u1ee9c n\u00e0y, t\u00e0i s\u1ea3n c\u1ee7a b\u00ean mua (b\u00ean \u0111\u1ea7u t\u01b0, nh\u1eadn chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p) \u0111\u01b0\u1ee3c chuy\u1ec3n cho b\u00ean b\u00e1n (b\u00ean chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n g\u00f3p) m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh c\u1ee7a \u0111\u01a1n v\u1ecb ph\u00e1t h\u00e0nh c\u00f4ng c\u1ee5 v\u1ed1n (b\u00ean \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0).<\/span><\/p>\n

1.5. Khi th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7, nh\u00e0 \u0111\u1ea7u t\u01b0 ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o h\u00ecnh th\u1ee9c \u0111\u1ea7u t\u01b0 \u0111\u1ec3 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u1ed9t c\u00e1ch ph\u00f9 h\u1ee3p, c\u1ee5 th\u1ec3:<\/span><\/p>\n

a) N\u1ebfu \u0111\u1ea7u t\u01b0 d\u01b0\u1edbi h\u00ecnh th\u1ee9c g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7, nh\u00e0 \u0111\u1ea7u t\u01b0 ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n mang \u0111i g\u00f3p v\u1ed1n tr\u00ean c\u01a1 s\u1edf th\u1ecfa thu\u1eadn. Ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb ghi s\u1ed5 ho\u1eb7c gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i v\u00e0 gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n mang \u0111i g\u00f3p v\u1ed1n \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n l\u00e0 thu nh\u1eadp kh\u00e1c ho\u1eb7c chi ph\u00ed kh\u00e1c.<\/span><\/p>\n

b) N\u1ebfu \u0111\u1ea7u t\u01b0 d\u01b0\u1edbi h\u00ecnh th\u1ee9c mua l\u1ea1i ph\u1ea7n v\u1ed1n g\u00f3p c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c v\u00e0 thanh to\u00e1n cho b\u00ean chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7:<\/span><\/p>\n

– N\u1ebfu t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 d\u00f9ng \u0111\u1ec3 thanh to\u00e1n l\u00e0 h\u00e0ng t\u1ed3n kho, nh\u00e0 \u0111\u1ea7u t\u01b0 ph\u1ea3i k\u1ebf to\u00e1n nh\u01b0 giao d\u1ecbch b\u00e1n h\u00e0ng t\u1ed3n kho d\u01b0\u1edbi h\u00ecnh th\u1ee9c h\u00e0ng \u0111\u1ed5i h\u00e0ng (ghi nh\u1eadn doanh thu, gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng t\u1ed3n kho mang \u0111i trao \u0111\u1ed5i l\u1ea5y ph\u1ea7n v\u1ed1n \u0111\u01b0\u1ee3c mua);<\/span><\/p>\n

– N\u1ebfu t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 d\u00f9ng \u0111\u1ec3 thanh to\u00e1n l\u00e0 TSC\u0110, B\u0110S\u0110T, nh\u00e0 \u0111\u1ea7u t\u01b0 ph\u1ea3i k\u1ebf to\u00e1n nh\u01b0 giao d\u1ecbch nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, B\u0110S\u0110T (ghi nh\u1eadn doanh thu, thu nh\u1eadp kh\u00e1c, gi\u00e1 v\u1ed1n, chi ph\u00ed kh\u00e1c….);<\/span><\/p>\n

– N\u1ebfu t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 d\u00f9ng \u0111\u1ec3 thanh to\u00e1n l\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng c\u1ee5 v\u1ed1n (c\u1ed5 phi\u1ebfu) ho\u1eb7c c\u00f4ng c\u1ee5 n\u1ee3 (tr\u00e1i phi\u1ebfu, c\u00e1c kho\u1ea3n ph\u1ea3i thu…) c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c, nh\u00e0 \u0111\u1ea7u t\u01b0 ph\u1ea3i k\u1ebf to\u00e1n nh\u01b0 giao d\u1ecbch thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 (ghi nh\u1eadn l\u00e3i, l\u1ed7 v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh).<\/span><\/p>\n

1.6. K\u1ebf to\u00e1n ph\u1ea3i m\u1edf s\u1ed5 chi ti\u1ebft theo d\u00f5i t\u1eebng kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng. Th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c l\u00e0 th\u1eddi \u0111i\u1ec3m nh\u00e0 \u0111\u1ea7u t\u01b0 ch\u00ednh th\u1ee9c c\u00f3 quy\u1ec1n s\u1edf h\u1eefu, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n

– Ch\u1ee9ng kho\u00e1n ni\u00eam y\u1ebft \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1ea1i th\u1eddi \u0111i\u1ec3m kh\u1edbp l\u1ec7nh (T+0);<\/span><\/p>\n

– Ch\u1ee9ng kho\u00e1n ch\u01b0a ni\u00eam y\u1ebft, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 d\u01b0\u1edbi h\u00ecnh th\u1ee9c kh\u00e1c \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1ea1i th\u1eddi \u0111i\u1ec3m ch\u00ednh th\u1ee9c c\u00f3 quy\u1ec1n s\u1edf h\u1eefu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

1.7. Nh\u00e0 \u0111\u1ea7u t\u01b0 ph\u1ea3i h\u1ea1ch to\u00e1n \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi c\u00e1c kho\u1ea3n c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia v\u00e0o B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ri\u00eang t\u1ea1i th\u1eddi \u0111i\u1ec3m \u0111\u01b0\u1ee3c quy\u1ec1n nh\u1eadn. C\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n nh\u01b0 sau:<\/span><\/p>\n

a) C\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia b\u1eb1ng ti\u1ec1n ho\u1eb7c t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 cho giai \u0111o\u1ea1n sau ng\u00e0y \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u1ea1i ng\u00e0y \u0111\u01b0\u1ee3c quy\u1ec1n nh\u1eadn;<\/span><\/p>\n

b) C\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia b\u1eb1ng ti\u1ec1n ho\u1eb7c t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 cho giai \u0111o\u1ea1n tr\u01b0\u1edbc ng\u00e0y \u0111\u1ea7u t\u01b0 kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh m\u00e0 h\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 tr\u1ecb kho\u1ea3n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu th\u00ec th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc: ch\u1ec9 theo d\u00f5i s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu \u0111\u01b0\u1ee3c nh\u1eadn tr\u00ean thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, kh\u00f4ng ghi nh\u1eadn t\u0103ng gi\u00e1 tr\u1ecb kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

1.8. Gi\u00e1 v\u1ed1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh khi thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n t\u00ednh cho c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u1ea1i t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng.<\/span><\/p>\n

1.9. Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb kho\u1ea3n \u0111\u1ea7u t\u01b0 b\u1ecb t\u1ed5n th\u1ea5t \u0111\u1ec3 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c.<\/span><\/p>\n

2. K<\/strong>\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 228 – \u0110\u1ea7u t\u01b0 g\u00f3p v\u1ed1n<\/strong> v\u00e0o <\/strong>\u0111\u01a1n v\u1ecb kh\u00e1c.<\/strong><\/h2>\n

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

– S\u1ed1 v\u1ed1n g\u00f3p li\u00ean doanh \u0111\u00e3 g\u00f3p v\u00e0o c\u01a1 s\u1edf kinh doanh \u0111\u1ed3ng ki\u1ec3m so\u00e1t t\u0103ng;<\/span><\/p>\n

– Gi\u00e1 g\u1ed1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft t\u0103ng;<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c t\u0103ng.<\/span><\/p>\n

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

– S\u1ed1 v\u1ed1n g\u00f3p li\u00ean doanh v\u00e0o c\u01a1 s\u1edf kinh doanh \u0111\u1ed3ng ki\u1ec3m so\u00e1t gi\u1ea3m do \u0111\u00e3 thu h\u1ed3i, chuy\u1ec3n nh\u01b0\u1ee3ng d\u1eabn \u0111\u1ebfn kh\u00f4ng c\u00f2n quy\u1ec1n \u0111\u1ed3ng ki\u1ec3m so\u00e1t \u0111\u1ed1i v\u1edbi b\u00ean \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0;<\/span><\/p>\n

– Gi\u00e1 g\u1ed1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft gi\u1ea3m do nh\u1eadn l\u1ea1i v\u1ed1n \u0111\u1ea7u t\u01b0 ho\u1eb7c thu \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n l\u1ee3i \u00edch ngo\u00e0i l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia;<\/span><\/p>\n

– Gi\u00e1 g\u1ed1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft gi\u1ea3m do b\u00e1n, thanh l\u00fd to\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 kh\u00f4ng c\u00f2n \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ed1i v\u1edbi b\u00ean \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0;<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c gi\u1ea3m.<\/span><\/p>\n

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

– S\u1ed1 v\u1ed1n g\u00f3p li\u00ean doanh v\u00e0o c\u01a1 s\u1edf kinh doanh \u0111\u1ed3ng ki\u1ec3m so\u00e1t hi\u1ec7n c\u00f2n cu\u1ed1i k\u1ef3;<\/span><\/p>\n

– Gi\u00e1 g\u1ed1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft hi\u1ec7n \u0111ang n\u1eafm gi\u1eef cu\u1ed1i k\u1ef3;<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c hi\u1ec7n c\u00f3 cu\u1ed1i k\u1ef3.<\/span><\/p>\n

3. T\u00e0i kho<\/strong>\u1ea3n 228 – \u0110\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c, c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/strong><\/span><\/h2>\n

– T\u00e0i kho<\/em>\u1ea3n 2281 – \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft: <\/em>Ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 v\u1ed1n g\u00f3p v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft; t\u00ecnh h\u00ecnh thu h\u1ed3i v\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft.<\/span><\/p>\n

– T\u00e0i kho<\/em>\u1ea3n 2288 – \u0110\u1ea7u t\u01b0 kh\u00e1c<\/em>: Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m c\u00e1c lo\u1ea1i \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng c\u1ee5 v\u1ed1n c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c nh\u01b0ng kh\u00f4ng c\u00f3 quy\u1ec1n ki\u1ec3m so\u00e1t ho\u1eb7c \u0111\u1ed3ng ki\u1ec3m so\u00e1t, kh\u00f4ng c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ed1i v\u1edbi b\u00ean \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c nh\u01b0 v\u00e0ng, b\u1ea1c, kim kh\u00ed qu\u00fd\u2026 kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 h\u00e0ng t\u1ed3n kho.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c theo Th\u00f4ng t\u01b0 133 – TK 228<\/strong><\/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

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n TSC\u0110 theo Th\u00f4ng t\u01b0 133 \u2013 TK 211<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC \u2013 TK 111<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ti\u1ec1n g\u1eedi theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC \u2013 TK 112<\/a><\/span><\/p>\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":[3344,3291],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25514"}],"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=25514"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25514\/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=25514"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25514"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}