{"id":25588,"date":"2016-09-21T06:35:16","date_gmt":"2016-09-21T06:35:16","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25588"},"modified":"2016-09-21T06:34:09","modified_gmt":"2016-09-21T06:34:09","slug":"phuong-phap-hach-toan-ke-toan-tai-khoan-tien-mat-theo-thong-tu-133-tk-111","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25588","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n t\u00e0i kho\u1ea3n ti\u1ec1n m\u1eb7t theo th\u00f4ng t\u01b0 133 – TK 111"},"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

Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n t\u00e0i kho\u1ea3n ti\u1ec1n m\u1eb7t theo th\u00f4ng t\u01b0 133 – TK 111<\/span><\/strong><\/h2>\n

1- Khi b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 thu ngay b\u1eb1ng ti\u1ec1n m\u1eb7t, k\u1ebf to\u00e1n ghi nh\u1eadn doanh thu, ghi :<\/span><\/strong><\/h3>\n

+ \u00a0\u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 theo gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf, c\u00e1c kho\u1ea3n thu\u1ebf(gi\u00e1n thu) ph\u1ea3i n\u1ed9p n\u00e0y \u0111\u01b0\u1ee3c t\u00e1ch ri\u00eang theo t\u1eebng lo\u1ea1i ngay khi ghi nh\u1eadn doanh thu (k\u1ec3 c\u1ea3 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp), ghi :<\/span><\/p>\n

N\u1ee3 TK 111 – Ti\u1ec1n m\u1eb7t (T\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n)<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 511 \u2013 Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf)<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 333- Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

+ \u00a0Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00e1ch ngay \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p, k\u1ebf to\u00e1n ghi nh\u1eadn doanh thu bao g\u1ed3m c\u1ea3 thu\u1ebf ph\u1ea3i n\u1ed9p. \u0110\u1ecbnh k\u1ef3 k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 ghi gi\u1ea3m doanh thu, ghi :<\/span><\/p>\n

N\u1ee3 TK 511 \u2013 Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf)<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 333- Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

2- Khi ph\u00e1t sinh c\u00e1c kho\u1ea3n doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, c\u00e1c kho\u1ea3n thu nh\u1eadp b\u1eb1ng ti\u1ec1n m\u1eb7t, ghi :<\/span><\/strong><\/span><\/h3>\n

N\u1ee3 TK 111- Ti\u1ec1n m\u1eb7t (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 515- Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 711 \u2013 Thu nh\u1eadp kh\u00e1c (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311)<\/span><\/p>\n

3- R\u00fat ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng v\u1ec1 nh\u1eadp qu\u1ef9 ti\u1ec1n m\u1eb7t ; vay d\u00e0i h\u1ea1n, ng\u1eafn h\u1ea1n b\u1eb1ng ti\u1ec1n m\u1eb7t, ghi :<\/span><\/strong><\/h3>\n

N\u1ee3 TK 111- Ti\u1ec1n m\u1eb7t<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 112- Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 Tk 341- Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh (3411)<\/span><\/p>\n

4- Thu h\u1ed3i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu, cho vay, k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 b\u1eb1ng ti\u1ec1n m\u1eb7t ; Nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c c\u1ee7a c\u00e1c doanh nghi\u1ec7p kh\u00e1c b\u1eb1ng ti\u1ec1n m\u1eb7t, ghi<\/span> :<\/span><\/strong><\/h3>\n

N\u1ee3 TK 111- Ti\u1ec1n m\u1eb7t<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 128,131,136,138,141,338<\/span><\/p>\n

5- Khi b\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n, d\u00e0i h\u1ea1n thu b\u1eb1ng ti\u1ec1n m\u1eb7t, k\u1ebf to\u00e1n ghi nh\u1eadn ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c v\u00e0 gi\u00e1 v\u1ed1n kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh, ghi :<\/span><\/strong><\/h3>\n

N\u1ee3 TK 111- Ti\u1ec1n m\u1eb7t<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 N\u00f3 TK 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu l\u1ed7)<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 112,128,228 (gi\u00e1 v\u1ed1n)<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 515- Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (n\u1ebfu l\u00e3i)<\/span><\/p>\n

6- Khi nh\u1eadn \u0111\u01b0\u1ee3c v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu b\u1eb1ng ti\u1ec1n m\u1eb7t, ghi :<\/strong><\/span><\/h3>\n

N\u1ee3 TK 111- Ti\u1ec1n m\u1eb7t<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 411- V\u1ed1n \u0111\u1ea7u t\u01b0 ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

7- Khi b\u00ean k\u1ebf to\u00e1n BCC nh\u1eadn ti\u1ec1n c\u1ee7a c\u00e1c b\u00ean trong h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh kh\u00f4ng th\u00e0nh l\u1eadp ph\u00e1p nh\u00e2n \u0111\u1ec3 trang tr\u1ea3i cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng chung, ghi :<\/strong><\/span><\/h3>\n

N\u1ee3 TK 111- Ti\u1ec1n m\u1eb7t<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 Tk 338- Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c<\/span><\/p>\n

8- Xu\u1ea5t qu\u1ef9 ti\u1ec1n m\u1eb7t g\u1eedi v\u00e0o t\u00e0i kho\u1ea3n t\u1ea1i ng\u00e2n h\u00e0ng ho\u1eb7c \u0111em k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c, ghi :<\/span><\/strong><\/span><\/h3>\n

N\u1ee3 Tk 112- Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng<\/span><\/p>\n

N\u1ee3 Tk 138- Ph\u1ea3i thu kh\u00e1c (1386)<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 111- Ti\u1ec1n m\u1eb7t.<\/span><\/p>\n

9- Xu\u1ea5t qu\u1ef9 ti\u1ec1n m\u1eb7t mua ch\u1ee9ng kho\u00e1n kinh doanh, cho vay ho\u1eb7c \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c\u2026, ghi :<\/strong><\/span><\/h3>\n

N\u1ee3\u00a0 TK121,128,228<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 111- Ti\u1ec1n m\u1eb7t<\/span><\/p>\n

10- Xu\u1ea5t qu\u1ef9 ti\u1ec1n m\u1eb7t mua h\u00e0ng t\u1ed3n kho (theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean), mua TSC\u0110, B\u0110S\u0110T chi cho ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 XDCB :<\/span><\/strong><\/h3>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 + N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh gi\u00e1 mua kh\u00f4ng bao g\u1ed3m thu\u1ebf GTGT, ghi :<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 151,152,153,156,211,217,241<\/span><\/p>\n

N\u1ee3 TK 133- Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 Tk 111- Ti\u1ec1n m\u1eb7t<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 + N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh gi\u00e1 mua bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT.<\/span><\/p>\n

11-\u00a0 Xu\u1ea5t qu\u1ef9 ti\u1ec1n m\u1eb7t mua h\u00e0ng t\u1ed3n kho (theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3), n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ghi :<\/span><\/strong><\/span><\/h3>\n

N\u1ee3 TK 611- Mua h\u00e0ng<\/span><\/p>\n

N\u1ee3 TK 133- Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331)<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 111- Ti\u1ec1n m\u1eb7t<\/span><\/p>\n

N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh gi\u00e1 mua bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT.<\/span><\/p>\n

12-\u00a0\u00a0 Khi mua nguy\u00ean v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5 , d\u1ee5ng c\u1ee5 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t s\u1eed d\u1ee5ng ngay v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh, n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ghi :<\/span><\/strong><\/span><\/h3>\n

N\u1ee3 TK 154,642,242,\u2026<\/span><\/p>\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331)<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 111- Ti\u1ec1n m\u1eb7t<\/span><\/p>\n

N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh v\u00e0o chi ph\u00ed bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT.<\/span><\/p>\n

13-\u00a0 Xu\u1ea5t qu\u1ef9 ti\u1ec1n m\u1eb7t thanh to\u00e1n c\u00e1c kho\u1ea3n vay, n\u1ee3 ph\u1ea3i tr\u1ea3, ghi :<\/span><\/strong><\/span><\/h3>\n

N\u1ee3 TK 331,333,334,335,338,341<\/span><\/p>\n

C\u00f3 TK 111- Ti\u1ec1n m\u1eb7t<\/span><\/p>\n

14-\u00a0 \u00a0Xu\u1ea5t qu\u1ef9 ti\u1ec1n m\u1eb7t s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, ho\u1ea1t \u0111\u1ed9ng kh\u00e1c, ghi :<\/span><\/strong><\/span><\/h3>\n

N\u1ee3 TK 635,811,\u2026<\/span><\/p>\n

N\u1ee3 TK 133- Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 111- Ti\u1ec1n m\u1eb7t.<\/span><\/p>\n

15-\u00a0 C\u00e1c kho\u1ea3n thi\u1ebfu qu\u1ef9 ti\u1ec1n m\u1eb7t ph\u00e1t hi\u1ec7n khi ki\u1ec3m k\u00ea ch\u01b0a x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n, ghi :<\/span><\/strong><\/span><\/h3>\n

N\u1ee3 TK 138- Ph\u1ea3i thu kh\u00e1c (1381)<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 111- Ti\u1ec1n m\u1eb7t.<\/span><\/p>\n

16-\u00a0 C\u00e1c kho\u1ea3n th\u1eeba qu\u1ef9 ti\u1ec1n m\u1eb7t ph\u00e1t hi\u1ec7n khi ki\u1ec3m k\u00ea ch\u01b0a x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n, ghi :<\/span><\/strong><\/span><\/h3>\n

N\u1ee3 TK 111- Ti\u1ec1n m\u1eb7t<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 338- Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3381).<\/span><\/p>\n

17-\u00a0 C\u00e1c giao d\u1ecbch li\u00ean quan \u0111\u1ebfn ngo\u1ea1i t\u1ec7 l\u00e0 ti\u1ec1n m\u1eb7t.<\/span><\/strong><\/span><\/h3>\n

–\u00a0 Khi mua v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, TSC\u0110, d\u1ecbch v\u1ee5 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t l\u00e0 ngo\u1ea1i t\u1ec7 :<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p b\u00ean C\u00f3 TK ti\u1ec1n m\u1eb7t \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 ghi s\u1ed5 \u0111\u1ec3 quy \u0111\u1ed5i ra \u0111\u1ed3ng ti\u1ec1n ghi s\u1ed5 k\u1ebf to\u00e1n, ghi :<\/span>
\n N\u1ee3 c\u00e1c TK 151,152,153,156,211,217,241,642,\u2026(t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch)<\/span><\/p>\n

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

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 111- Ti\u1ec1n m\u1eb7t (1112)(t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n)<\/span><\/p>\n

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

+ Tr\u01b0\u1eddng h\u1ee3p b\u00ean c\u00f3 TK ti\u1ec1n m\u1eb7t \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ec3 quy \u0111\u1ed5i ra \u0111\u1ed3ng ti\u1ec1n ghi s\u1ed5 k\u1ebf to\u00e1n, ghi :<\/span>
\n ++ Khi chi ti\u1ec1n mua v\u1ead t\u01b0, h\u00e0ng h\u00f3a, TSC\u0110, d\u1ecbch v\u1ee5, ghi :<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 151,152,153,156,211,241,642,122,\u2026(t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch v\u00e0 thanh to\u00e1n)<\/span><\/p>\n

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 111- Ti\u1ec1n m\u1eb7t (1112)(t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch v\u00e0 thanh to\u00e1n)<\/span><\/p>\n

++ Ghi nh\u1eadn ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 : Vi\u1ec7c ghi nh\u1eadn ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong k\u1ef3 \u0111\u01b0\u1ee3c th\u1ef1c thi\u1ec7n \u0111\u1ed3ng th\u1eddi khi chi ti\u1ec1n m\u1eb7t ho\u1eb7c \u0111\u1ecbnh k\u1ef3 t\u00f9y theo \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p :<\/span><\/p>\n

(++) N\u1ebfu ph\u00e1t sinh l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1, ghi :<\/span><\/p>\n

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

\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 111- Ti\u1ec1n m\u1eb7t (1112)<\/span><\/p>\n

(++) N\u1ebfu ph\u00e1t sinh l\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1, ghi :<\/span><\/p>\n

N\u1ee3 TK 111- Ti\u1ec1n m\u1eb7t (1112)<\/span><\/p>\n

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

    \n
  • Khi vay ti\u1ec1n m\u1eb7t 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 ph\u00e1t sinh, ghi :<\/span><\/li>\n<\/ul>\n

    N\u1ee3 Tk 111- Ti\u1ec1n m\u1eb7t (1112)<\/span><\/p>\n

    \u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 341 \u2013 Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh<\/span><\/p>\n

      \n
    • Khi thanh to\u00e1n n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng ti\u1ec1n m\u1eb7t l\u00e0 ngo\u1ea1i t\u1ec7 (n\u1ee3 ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n, n\u1ee3 vay, n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh, n\u1ee3 n\u1ed9i b\u1ed9\u2026) :<\/span><\/li>\n<\/ul>\n

      +\u00a0 Tr\u01b0\u1eddng h\u1ee3p b\u00ean N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3i tr\u1ea3 v\u00e0 b\u00ean C\u00f3 t\u00e0i kho\u1ea3n ti\u1ec1n m\u1eb7t \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 ghi s\u1ed5 \u0111\u1ec3 quy \u0111\u1ed5i ra \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n, ghi :<\/span><\/p>\n

      N\u1ee3 c\u00e1c TK 331,336,338,341,111(t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n)<\/span><\/p>\n

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

      \u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 111- Ti\u1ec1n m\u1eb7t (1112) (t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n)<\/span><\/p>\n

      \u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 515 \u2013 Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh( l\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i).<\/span><\/p>\n

      + Tr\u01b0\u1eddng h\u1ee3p b\u00ean N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3i tr\u1ea3 v\u00e0 b\u00ean C\u00f3 t\u00e0i kho\u1ea3n ti\u1ec1n m\u1eb7t \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ec3 quy \u0111\u1ed5i ra \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n, ghi :<\/span><\/p>\n

      \u00a0\u00a0\u00a0\u00a0 ++ Khi thanh to\u00e1n n\u1ee3 ph\u1ea3i tr\u1ea3, ghi :<\/span><\/p>\n

      N\u1ee3 c\u00e1c TK 331,336,338,3341,\u2026(t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf)<\/span><\/p>\n

      \u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 111- Ti\u1ec1n m\u1eb7t (1112)( t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n)<\/span><\/p>\n

      \u00a0\u00a0\u00a0\u00a0 ++ Ghi nh\u1eadn ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 : Vi\u1ec7c ghi nh\u1eadn ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong k\u1ef3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n d\u1ed3ng th\u1eddi khi thanh to\u00e1n n\u1ee3 ph\u1ea3i tr\u1ea3 ho\u1eb7c \u0111\u1ecbnh k\u1ef3 t\u00f9y theo \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p :<\/span><\/p>\n

      (++) N\u1ebfu ph\u00e1t sinh l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1, ghi :<\/span><\/p>\n

      N\u1ee3 TK 635- Chi ph\u00ed t\u00e0i ch\u00ednh( ch\u00eanh l\u1ec7ch gi\u00e1 t\u1ef7 gi\u00e1 ghi s\u1ed5 c\u1ee7a kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 ho\u1eb7t t\u00e0i kho\u1ea3n ti\u1ec1n m\u1eb7t v\u00e0 t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m tr\u1ea3 n\u1ee3)<\/span><\/p>\n

      \u00a0\u00a0\u00a0\u00a0 C\u00f3 c\u00e1c TK 331,336,338,341,111(1112)\u2026<\/span><\/p>\n

      (++) N\u1ebfu ph\u00e1t sinh l\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1, ghi :<\/span><\/p>\n

      N\u1ee3 c\u00e1c TK 331,336,338,341,111(1112),\u2026(ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ef7 gi\u00e1 ghi s\u1ed5 c\u1ee7a kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 ho\u1eb7t t\u00e0i kho\u1ea3n ti\u1ec1n m\u1eb7t v\u00e0 t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m tr\u1ea3 n\u1ee3)<\/span><\/p>\n

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