{"id":25599,"date":"2016-09-25T00:00:27","date_gmt":"2016-09-25T00:00:27","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25599"},"modified":"2016-09-24T10:52:50","modified_gmt":"2016-09-24T10:52:50","slug":"nguyen-tac-ke-toan-phai-tra-phai-nop-khac-theo-thong-tu-133-tk-338","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25599","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c theo th\u00f4ng t\u01b0 133 – TK 338"},"content":{"rendered":"
\"\"<\/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.\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 ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c theo th\u00f4ng t\u01b0 133 – TK 338.<\/span><\/strong><\/h2>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c<\/strong><\/span><\/h2>\n

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh thanh to\u00e1n v\u1ec1 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p ngo\u00e0i n\u1ed9i dung \u0111\u00e3 ph\u1ea3n \u00e1nh \u1edf c\u00e1c t\u00e0i kho\u1ea3n kh\u00e1c thu\u1ed9c nh\u00f3m TK 33 (t\u1eeb TK 331 \u0111\u1ebfn TK 336). T\u00e0i kho\u1ea3n n\u00e0y c\u0169ng \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 h\u1ea1ch to\u00e1n doanh thu nh\u1eadn tr\u01b0\u1edbc v\u1ec1 c\u00e1c d\u1ecbch v\u1ee5 \u0111\u00e3 cung c\u1ea5p cho kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

b) N\u1ed9i dung v\u00e0 ph\u1ea1m vi ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n n\u00e0y g\u1ed3m c\u00e1c nghi\u1ec7p v\u1ee5 ch\u1ee7y\u1ebfu sau:<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1eeba ch\u01b0a x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n, c\u00f2n ch\u1edd quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n; Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1eeba ph\u1ea3i tr\u1ea3 cho c\u00e1 nh\u00e2n, t\u1eadp th\u1ec3 (trong v\u00e0 ngo\u00e0i \u0111\u01a1n v\u1ecb) theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ghi trong bi\u00ean b\u1ea3n x\u1eed l\u00fd, n\u1ebfu \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n;<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n tr\u00edch v\u00e0 thanh to\u00e1n b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5tnghi\u1ec7p, b\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng v\u00e0 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb v\u00e0o ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a c\u00f4ng nh\u00e2n vi\u00ean theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a to\u00e0 \u00e1n;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n l\u1ee3i nhu\u1eadn, c\u1ed5 t\u1ee9c ph\u1ea3i tr\u1ea3 cho c\u00e1c ch\u1ee7 s\u1edf h\u1eefu;<\/span><\/p>\n

– V\u1eadt t\u01b0, h\u00e0ng h\u00f3a vay, m\u01b0\u1ee3n, c\u00e1c kho\u1ea3n nh\u1eadn v\u1ed1n g\u00f3p h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1 ckinh doanh (BCC) kh\u00f4ng h\u00ecnh th\u00e0nh ph\u00e1p nh\u00e2n m\u1edbi;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n thu h\u1ed9 b\u00ean th\u1ee9 ba ph\u1ea3i tr\u1ea3 l\u1ea1i, c\u00e1c kho\u1ea3n ti\u1ec1n b\u00ean nh\u1eadn \u1ee7y th\u00e1cnh\u1eadn t\u1eeb b\u00ean giao u\u1ef7 th\u00e1c \u0111\u1ec3 n\u1ed9p c\u00e1c lo\u1ea1i thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u, thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u v\u00e0 \u0111\u1ec3 thanh to\u00e1n h\u1ed9 cho b\u00ean giao \u1ee7y th\u00e1c;<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n thu tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng trong nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n v\u1ec1 cho thu\u00ea t\u00e0i s\u1ea3n, c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, kho\u1ea3n l\u00e3i nh\u1eadn tr\u01b0\u1edbc khi cho vay v\u1ed1n ho\u1eb7c mua c\u00e1c c\u00f4ng c\u1ee5 n\u1ee3 (g\u1ecdi l\u00e0 doanh thu nh\u1eadn tr\u01b0\u1edbc); C\u00e1c kho\u1ea3n doanh thu, thu nh\u1eadp ch\u01b0a th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

– Kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p theo cam k\u1ebft v\u1edbi gi\u00e1 b\u00e1n tr\u1ea3 ngay.<\/span><\/p>\n

– C\u00e1c kho\u1ea3n nh\u1eadn c\u1ea7m c\u1ed1, k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c.<\/span><\/p>\n

– C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c nh\u01b0 ph\u1ea3i tr\u1ea3 \u0111\u1ec3 mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd v\u00e0 c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 kh\u00e1c (ngo\u00e0i l\u01b0\u01a1ng) cho ng\u01b0\u1eddi lao \u0111\u1ed9ng…<\/span><\/p>\n

c) K\u1ebf to\u00e1n nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c ph\u1ea3i theo d\u00f5i chi ti\u1ebft t\u1eebng kho\u1ea3n ti\u1ec1n nh\u1eadnk\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c c\u1ee7a t\u1eebng kh\u00e1ch h\u00e0ng theo k\u1ef3 h\u1ea1n v\u00e0 theo t\u1eebng lo\u1ea1i nguy\u00ean t\u1ec7 (n\u1ebfuc\u00f3). C\u00e1c kho\u1ea3n nh\u1eadn k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 ph\u1ea3i tr\u1ea3 c\u00f3 k\u1ef3 h\u1ea1n c\u00f2n l\u1ea1i kh\u00f4ng qu\u00e1 12 th\u00e1ng \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y l\u00e0 n\u1ee3 ng\u1eafn h\u1ea1n, c\u00e1c kho\u1ea3n c\u00f3 k\u1ef3 h\u1ea1n tr\u00ean 12 th\u00e1ng \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y l\u00e0 n\u1ee3 d\u00e0i h\u1ea1n.<\/span><\/p>\n

2.K<\/strong>\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c.<\/strong><\/span><\/h2>\n

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

– K\u1ebft chuy\u1ec3n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1eeba v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan theo quy\u1ebft \u0111\u1ecbnh ghi trong bi\u00ean b\u1ea3n x\u1eed l\u00fd;<\/span><\/p>\n

– Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n chi t\u1ea1i \u0111\u01a1n v\u1ecb;<\/span><\/p>\n

– S\u1ed1 BHXH, BHYT, BHTN, BHTNL\u0110, KPC\u0110 \u0111\u00e3 n\u1ed9p cho c\u01a1 quan qu\u1ea3n l\u00fd qu\u1ef9 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p v\u00e0 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n;<\/span><\/p>\n

– Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n t\u00ednh cho t\u1eebng k\u1ef3 k\u1ebf to\u00e1n; tr\u1ea3 l\u1ea1i ti\u1ec1n nh\u1eadn tr\u01b0\u1edbccho kh\u00e1ch h\u00e0ng khi kh\u00f4ng ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n vi\u1ec7c cho thu\u00ea t\u00e0i s\u1ea3n;<\/span><\/p>\n

– S\u1ed1 ph\u00e2n b\u1ed5 kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p theo cam k\u1ebft v\u1edbi gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay (l\u00e3i tr\u1ea3 ch\u1eadm) v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh;<\/span><\/p>\n

– Ho\u00e0n tr\u1ea3 ti\u1ec1n nh\u1eadn k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n \u0111\u00e3 tr\u1ea3 v\u00e0 \u0111\u00e3 n\u1ed9p kh\u00e1c;<\/span><\/p>\n

– \u0110\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c l\u00e0 kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 (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

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

– Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1eeba ch\u1edd x\u1eed l\u00fd (ch\u01b0a x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n); Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1eeba ph\u1ea3i tr\u1ea3 cho c\u00e1 nh\u00e2n, t\u1eadp th\u1ec3 (trong v\u00e0 ngo\u00e0i \u0111\u01a1n v\u1ecb) theo quy\u1ebft \u0111\u1ecbnh ghi trong bi\u00ean b\u1ea3n x\u1eed l\u00fd do x\u00e1c \u0111\u1ecbnh ngay \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n;<\/span><\/p>\n

– Tr\u00edch BHXH, BHYT, BHTN, BHTNL\u0110, KPC\u0110 v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinhdoanh ho\u1eb7c kh\u1ea5u tr\u1eeb v\u00e0o l\u01b0\u01a1ng c\u1ee7a c\u00f4ng nh\u00e2n vi\u00ean;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n thanh to\u00e1n v\u1edbi c\u00f4ng nh\u00e2n vi\u00ean v\u1ec1 ti\u1ec1n nh\u00e0, \u0111i\u1ec7n, n\u01b0\u1edbc \u1edf t\u1eadp th\u1ec3;<\/span><\/p>\n

– S\u1ed1 BHXH \u0111\u00e3 chi tr\u1ea3 c\u00f4ng nh\u00e2n vi\u00ean khi \u0111\u01b0\u1ee3c c\u01a1 quan BHXH thanh to\u00e1n;<\/span><\/p>\n

– Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n ph\u00e1t sinh trong k\u1ef3;<\/span><\/p>\n

– S\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p theo cam k\u1ebft v\u1edbi gi\u00e1 b\u00e1n tr\u1ea3 ngay;<\/span><\/p>\n

– V\u1eadt t\u01b0, h\u00e0ng h\u00f3a vay, m\u01b0\u1ee3n, c\u00e1c kho\u1ea3n nh\u1eadn v\u1ed1n g\u00f3p h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh (BCC) kh\u00f4ng th\u00e0nh l\u1eadp ph\u00e1p nh\u00e2n;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n thu h\u1ed9 \u0111\u01a1n v\u1ecb kh\u00e1c ph\u1ea3i tr\u1ea3 l\u1ea1i;<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n nh\u1eadn c\u1ea7m c\u1ed1, k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 ph\u00e1t sinh trong k\u1ef3;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c;<\/span><\/p>\n

– \u0110\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c l\u00e0 kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 (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

S<\/strong>\u1ed1 d\u01b0 b\u00ean C\u00f3:<\/strong><\/span><\/p>\n

– BHXH, BHYT, BHTN, BHTNL\u0110, KPC\u0110 \u0111\u00e3 tr\u00edch ch\u01b0a n\u1ed9p cho c\u01a1 quan qu\u1ea3n l\u00fd ho\u1eb7c kinh ph\u00ed c\u00f4ng \u0111o\u00e0n \u0111\u01b0\u1ee3c \u0111\u1ec3 l\u1ea1i cho \u0111\u01a1n v\u1ecb ch\u01b0a chi h\u1ebft;<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ph\u00e1t hi\u1ec7n th\u1eeba c\u00f2n ch\u1edd gi\u1ea3i quy\u1ebft;<\/span><\/p>\n

– Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n \u1edf th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n c\u00f2n ph\u1ea3i tr\u1ea3, c\u00f2n ph\u1ea3i n\u1ed9p kh\u00e1c;<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n nh\u1eadn k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 ch\u01b0a tr\u1ea3.<\/span><\/p>\n

T\u00e0i kho<\/strong>\u1ea3n n\u00e0y c\u00f3 th\u1ec3 c\u00f3 s\u1ed1 d\u01b0 b\u00ean N\u1ee3: <\/strong>S\u1ed1 d\u01b0 b\u00ean N\u1ee3 ph\u1ea3n \u00e1nh s\u1ed1 \u0111\u00e3 tr\u1ea3,\u0111\u00e3 n\u1ed9p nhi\u1ec1u h\u01a1n s\u1ed1 ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p ho\u1eb7c s\u1ed1 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i \u0111\u00e3 chi tr\u1ea3 c\u00f4ngnh\u00e2n vi\u00ean ch\u01b0a \u0111\u01b0\u1ee3c thanh to\u00e1n v\u00e0 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n v\u01b0\u1ee3t chi ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p b\u00f9.<\/span><\/p>\n

3. T\u00e0i kho<\/strong>\u1ea3n 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c, c\u00f3 8 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/strong><\/span><\/h2>\n

– T\u00e0i kho<\/em>\u1ea3n 3381 – T\u00e0i s\u1ea3n th\u1eeba ch\u1edd gi\u1ea3i quy\u1ebft<\/em>: Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1eeba ch\u01b0a x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n, c\u00f2n ch\u1edd quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1eeba \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n v\u00e0 c\u00f3 bi\u00ean b\u1ea3n x\u1eed l\u00fdth\u00ec \u0111\u01b0\u1ee3c ghi ngay v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan, kh\u00f4ng h\u1ea1ch to\u00e1n qua t\u00e0i kho\u1ea3n 338 (3381).<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 3382 – Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/em>: Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh tr\u00edch v\u00e0 thanh to\u00e1n kinh ph\u00ed c\u00f4ng \u0111o\u00e0n \u1edf \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 3383 – B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/em>: Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh tr\u00edch v\u00e0 thanh to\u00e1n b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i \u1edf \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 3384 – B\u1ea3o hi\u1ec3m y t\u1ebf<\/em>: Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh tr\u00edch v\u00e0 thanh to\u00e1n b\u1ea3o hi\u1ec3m y t\u1ebf \u1edf \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 3385 – B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p<\/em>: Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh tr\u00edch v\u00e0 thanh to\u00e1n b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p \u1edf \u0111\u01a1n v\u1ecb.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 3386 – Nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c:<\/em> Ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb, c\u00e1 nh\u00e2n b\u00ean ngo\u00e0i doanh nghi\u1ec7p.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 3387 – Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n:<\/em> Ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n c\u1ee7a doanh nghi\u1ec7p trong k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/p>\n

Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n g\u1ed3m doanh thu nh\u1eadn tr\u01b0\u1edbc nh\u01b0: S\u1ed1 ti\u1ec1n c\u1ee7a kh\u00e1ch h\u00e0ng \u0111\u00e3 tr\u1ea3 tr\u01b0\u1edbc cho m\u1ed9t ho\u1eb7c nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n v\u1ec1 cho thu\u00ea t\u00e0i s\u1ea3n; Kho\u1ea3n l\u00e3i nh\u1eadntr\u01b0\u1edbc khi cho vay v\u1ed1n; c\u00e1c kho\u1ea3n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n kh\u00e1c nh\u01b0: Kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p theo cam k\u1ebft v\u1edbi gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay, kho\u1ea3n doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5. Kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y c\u00e1c kho\u1ea3n:<\/span><\/p>\n

+ Ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc c\u1ee7a ng\u01b0\u1eddi mua m\u00e0 doanh nghi\u1ec7p ch\u01b0a cung c\u1ea5p s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5;<\/span><\/p>\n

+ Doanh thu ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n c\u1ee7a ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n, cung c\u1ea5pd\u1ecbch v\u1ee5 nhi\u1ec1u k\u1ef3 (doanh thu nh\u1eadn tr\u01b0\u1edbc ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn khi \u0111\u00e3 th\u1ef1c thu \u0111\u01b0\u1ee3c ti\u1ec1n, kh\u00f4ng \u0111\u01b0\u1ee3c ghi doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u1ed1i \u1ee9ng v\u1edbi TK 131 \u2013 Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng).<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 3388 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c:<\/em> Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c c\u1ee7a \u0111\u01a1n v\u1ecb ngo\u00e0i n\u1ed9i dung c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 \u0111\u00e3 ph\u1ea3n \u00e1nh tr\u00ean c\u00e1c t\u00e0i kho\u1ea3n \u00a0kh\u00e1c t\u1eeb TK 3381 \u0111\u1ebfn TK 3387.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft:\u00a0Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c theo th\u00f4ng t\u01b0 133 – TK 338.<\/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 ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng theo th\u00f4ng t\u01b0 133 \u2013 TK 334<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc theo th\u00f4ng t\u01b0 133 \u2013 TK 333<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ph\u1ea3i thu n\u1ed9i b\u1ed9 theo Th\u00f4ng t\u01b0 133 \u2013 TK 136<\/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":25698,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3356],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25599"}],"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=25599"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25599\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/25698"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25599"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25599"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}