{"id":25593,"date":"2016-09-21T06:40:41","date_gmt":"2016-09-21T06:40:41","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25593"},"modified":"2016-09-21T06:38:15","modified_gmt":"2016-09-21T06:38:15","slug":"phuong-phap-hach-toan-ke-toan-tai-khoan-tien-gui-ngan-hang-theo-thong-tu-133-tk-112","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25593","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng theo th\u00f4ng t\u01b0 133 &#8211; TK 112"},"content":{"rendered":"<div id=\"attachment_25360\" style=\"width: 310px\" class=\"wp-caption alignright\"><a href=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/09\/ketoan-centax2.png\"><img aria-describedby=\"caption-attachment-25360\" decoding=\"async\" loading=\"lazy\" class=\"size-medium wp-image-25360\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/09\/ketoan-centax2-300x183.png\" alt=\"Th\u00f4ng t\u01b0 133\/2016\/TT-BTC K\u1ebf to\u00e1n Thu\u1ebf Centax\" width=\"300\" height=\"183\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/09\/ketoan-centax2-300x183.png 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2016\/09\/ketoan-centax2.png 480w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><p id=\"caption-attachment-25360\" class=\"wp-caption-text\"><span style=\"font-family: helvetica, arial, sans-serif;\">Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/span><br \/><span style=\"font-family: helvetica, arial, sans-serif;\">K\u1ebf to\u00e1n Thu\u1ebf Centax<\/span><\/p><\/div>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ng\u00e0y 26\/08\/2016, B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba ban h\u00e0nh <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-1332016tt-btc\/\">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><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\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 <strong>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. <a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-centax\/\" target=\"_blank\">K\u1ebf to\u00e1n Centax <\/a>xin cung c\u1ea5p t\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft:<\/span><\/p>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng theo th\u00f4ng t\u01b0 133 &#8211; TK 112<\/span><\/strong><\/h2>\n<h3 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">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 g\u1eedi ng\u00e2n h\u00e0ng, k\u1ebf to\u00e1n ghi nh\u1eadn doanh thu :<\/span><\/strong><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">a. \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 gi\u00e1n thu (thu\u1ebf GTGT, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf xu\u1ea5t 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 \u0111\u01b0\u1ee3c t\u00e1ch ri\u00eang theo t\u1eebng lo\u1ea1i thu\u1ebf 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<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 112- Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 511- 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<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\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<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">b. Tr\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<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 N\u1ee3 TK 511- Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\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 ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2.\u00a0<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">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 kh\u00e1c b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, ghi :<\/span><\/strong><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 112- Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 515 \u2013 Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (Gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 717 \u2013 Thu nh\u1eadp kh\u00e1c (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 3331- Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311)<\/span><\/p>\n<h3 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3. Xu\u1ea5t qu\u1ef9 ti\u1ec1n m\u1eb7t g\u1eedi v\u00e0o t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, ghi :<\/span><\/strong><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 112- Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 111- Ti\u1ec1n m\u1eb7t<\/span><\/p>\n<h3 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">4. Nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc ho\u1eb7c khi kh\u00e1ch h\u00e0ng tr\u1ea3 n\u1ee3 b\u1eb1ng chuy\u1ec3n kho\u1ea3n, c\u0103n c\u1ee9 gi\u1ea5y b\u00e1o c\u00f3 c\u1ee7a Ng\u00e2n h\u00e0ng, ghi :<\/span><\/strong><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 112- Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 131- Ph\u1ea3i thu kh\u00e1ch h\u00e0ng<\/span><\/p>\n<h3 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">5. 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 g\u1eedi ng\u00e2n h\u00e0ng ; Nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c c\u1ee7a c\u00e1c doanh nghi\u1ec7p kh\u00e1c b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, ghi :<\/span><\/strong><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 112- Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 128,131,141,138,338<\/span><\/p>\n<h3 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">6. Khi b\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n, d\u00e0i h\u1ea1n thu b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, k\u00e9 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<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 112- Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 635- Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 121,128,228(gi\u00e1 v\u1ed1n)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 515- Doanh thu\u00a0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/span><\/p>\n<h3 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">7. Khi nh\u1eadn \u0111\u01b0\u1ee3c v\u1ed1n g\u00f3p c\u1ee7a Ch\u1ee7 s\u1edf h\u1eefu b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, ghi :<\/span><\/strong><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 112- Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 411- V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/span><\/p>\n<h3 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">8. Khi b\u00ean k\u1ebf to\u00e1n cho 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 :<\/span><\/strong><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 112- Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\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<h3 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">9. R\u00fat ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng v\u1ec1 nh\u1eadp qu\u1ef9 ti\u1ec1n m\u1eb7t, chuy\u1ec3n ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng \u0111i k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c, ghi :<\/span><\/strong><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 111- Ti\u1ec1n m\u1eb7t<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 138 &#8211; Ph\u1ea3i thu kh\u00e1c (1386)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 112- Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">10. Mua ch\u1ee9ng kho\u00e1n, cho vay ho\u1eb7c \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, khi :<\/span><\/strong><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 121,128,228<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 112- Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/span><\/p>\n<h3 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">11. Mua h\u00e0ng t\u1ed3n kho (theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean), mua TSC\u0110, chi cho ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 XDCB b\u1eb1ng ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng :<\/span><\/strong><\/h3>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">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><\/li>\n<\/ul>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 c\u00e1c TK 151,152,153,156,211,241<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 133- Thu\u1ebf GTGT d\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 112- Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/span><\/p>\n<ul style=\"text-align: justify;\">\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">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><\/li>\n<\/ul>\n<h3 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">12. Mua h\u00e0ng t\u1ed3n kho b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng (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><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 611- Mua h\u00e0ng<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 133- Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 112- Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">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<h3 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">13. Khi mua nguy\u00ean v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 thanh to\u00e1n b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng 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><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 154,642,242,\u2026<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 133- Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331)\u00a0\u00a0<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 112- Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">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 chi ph\u00ed bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">14. Thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, ghi :<\/span><\/strong><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 c\u00e1c TK 331,333,334,335,338,341<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 112- Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/span><\/p>\n<h3 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">15. Thanh to\u00e1n c\u00e1c kho\u1ea3n chi ph\u00ed t\u00e0i ch\u00ednh, chi ph\u00ed kh\u00e1c ph\u00e1t sinh ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, ghi :<\/span><\/strong><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 c\u00e1c TK 635,811<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 133- Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 112- Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng.<\/span><\/p>\n<h3 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">16. Tr\u1ea3 v\u1ed1n g\u00f3p cho c\u00e1c b\u00ean g\u00f3p v\u1ed1n, chi c\u00e1c qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, ghi :<\/span><\/strong><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 411 &#8211; V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 353 &#8211; Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 C\u00f3 TK 112- Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/span><\/p>\n<p style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">17. Thanh to\u00e1n c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, ghi :<\/span><\/strong><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 511- Doanh thu b\u00e1n h\u00e0ng h\u00f3a v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">N\u1ee3 TK 3331- Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311)<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\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<h3 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">18. C\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf lien quan \u0111\u1ebfn ngo\u1ea1i t\u1ec7 :<\/span><\/strong><\/h3>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"> Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n c\u00e1c giao d\u1ecbch li\u00ean quan \u0111\u1ebfn ngo\u1ea1i t\u1ec7 l\u00e0 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1 nh\u01b0 ngo\u1ea1i t\u1ec7 l\u00e0 ti\u1ec1n m\u1eb7t (Xem t\u00e0i kho\u1ea3n 111).<\/span><\/p>\n<h2 style=\"text-align: justify;\"><strong><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft:\u00a0<\/span><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng\u00a0theo th\u00f4ng t\u01b0 133 &#8211; TK 112<\/span><\/strong><\/h2>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\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<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/phuong-phap-hach-toan-ke-toan-tai-khoan-tien-mat-theo-thong-tu-133-tk-111\/\">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 \u2013 TK 111<\/a><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/nguyen-tac-ke-toan-tien-gui-theo-thong-tu-1332016tt-btc-tk-112\/\">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<p style=\"text-align: justify;\"><span style=\"font-family: helvetica, arial, sans-serif;\"><a href=\"https:\/\/centax.dsoftware.vn\/nguyen-tac-ke-toan-tscd-theo-thong-tu-133-tk-211\/\">Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n TSC\u0110 theo Th\u00f4ng t\u01b0 133 \u2013 TK 211<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>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":[3291,3355],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25593"}],"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=25593"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25593\/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=25593"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25593"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}