{"id":25683,"date":"2016-09-24T00:00:45","date_gmt":"2016-09-24T00:00:45","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25683"},"modified":"2016-09-24T06:55:05","modified_gmt":"2016-09-24T06:55:05","slug":"phuong-phap-hach-toan-ke-toan-tai-khoan-chung-khoan-kinh-doanh-theo-thong-tu-133-tk-121","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25683","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n t\u00e0i kho\u1ea3n ch\u1ee9ng kho\u00e1n kinh doanh theo th\u00f4ng t\u01b0 133 – TK 121"},"content":{"rendered":"
\"\"<\/a>

Thoong t\u01b0 133\/2016\/TT-BTC – 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 ch\u1ee9ng kho\u00e1n kinh doanh theo th\u00f4ng t\u01b0 133 – TK 121<\/span><\/h2>\n

1. Khi mua ch\u1ee9ng kho\u00e1n kinh doanh, c\u0103n c\u1ee9 v\u00e0o chi ph\u00ed mua th\u1ef1c t\u1ebf (gi\u00e1 mua c\u1ed9ng (+) chi ph\u00ed m\u00f4i gi\u1edbi, giao d\u1ecbch, chi ph\u00ed th\u00f4ng tin, l\u1ec7 ph\u00ed, ph\u00ed ng\u00e2n h\u00e0ng…), ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 TK 121 – Ch\u1ee9ng kho\u00e1n kinh doanh<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111, 112,331 C\u00f3 TK 141 – T\u1ea1m \u1ee9ng<\/span><\/p>\n

C\u00f3 TK 138 – Ph\u1ea3i thu kh\u00e1c\u00a0 (1386).<\/span><\/p>\n

2. \u0110\u1ecbnh k\u1ef3, ph\u1ea3n \u00e1nh s\u1ed1 thu l\u00e3i tr\u00e1i phi\u1ebfu v\u00e0 c\u00e1c ch\u1ee9ng kho\u00e1n kh\u00e1c:<\/span><\/strong><\/h3>\n

– Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn ti\u1ec1n l\u00e3i v\u00e0 s\u1eed d\u1ee5ng ti\u1ec1n l\u00e3i ti\u1ebfp t\u1ee5c mua b\u1ed5 sung tr\u00e1i phi\u1ebfu, t\u00edn phi\u1ebfu (kh\u00f4ng mang ti\u1ec1n v\u1ec1 doanh nghi\u1ec7p m\u00e0 s\u1eed d\u1ee5ng ti\u1ec1n l\u00e3i mua ngay tr\u00e1i phi\u1ebfu), ghi:<\/span><\/p>\n

N\u1ee3 TK 121 – Ch\u1ee9ng kho\u00e1n kinh doanh<\/span><\/p>\n

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

– Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn l\u00e3i b\u1eb1ng ti\u1ec1n ho\u1eb7c nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111, 112, 138<\/span><\/p>\n

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

– Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn l\u00e3i \u0111\u1ea7u t\u01b0 bao g\u1ed3m c\u1ea3 kho\u1ea3n l\u00e3i \u0111\u1ea7u t\u01b0 d\u1ed3n t\u00edch tr\u01b0\u1edbc khi mua l\u1ea1i kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u00f3 th\u00ec ph\u1ea3i ph\u00e2n b\u1ed5 s\u1ed5 ti\u1ec1n l\u00e3i n\u00e0y, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111, 112, 138… (t\u1ed5ng ti\u1ec1n l\u00e3i thu \u0111\u01b0\u1ee3c)<\/span><\/p>\n

C\u00f3 TK 121 – Ch\u1ee9ng kho\u00e1n kinh doanh (ph\u1ea7n ti\u1ec1n l\u00e3i \u0111\u1ea7u t\u01b0 d\u1ed3n t\u00edch tr\u01b0\u1edbc khi doanh nghi\u1ec7p mua l\u1ea1i kho\u1ea3n \u0111\u1ea7u t\u01b0)<\/span><\/p>\n

C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (ph\u1ea7n ti\u1ec1n l\u00e3i c\u1ee7a c\u00e1c k\u1ef3 sau khi doanh nghi\u1ec7p mua kho\u1ea3n \u0111\u1ea7u t\u01b0).<\/span><\/p>\n

3. K\u1ebf to\u00e1n c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia:<\/span><\/strong><\/h3>\n

– Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn c\u1ed5 t\u1ee9c cho giai \u0111o\u1ea1n sau ng\u00e0y \u0111\u1ea7u t\u01b0, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111, 112…<\/span><\/p>\n

N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n ngay)<\/span><\/p>\n

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

– Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn c\u1ed5 t\u1ee9c c\u1ee7a giai \u0111o\u1ea1n tr\u01b0\u1edbc ng\u00e0y \u0111\u1ea7u t\u01b0, ghi<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111, 112, 138… (t\u1ed5ng ti\u1ec1n l\u00e3i thu \u0111\u01b0\u1ee3c)<\/span><\/p>\n

C\u00f3 TK 121 – Ch\u1ee9ng kho\u00e1n kinh doanh (ph\u1ea7n ti\u1ec1n l\u00e3i \u0111\u1ea7u t\u01b0 d\u1ed3n t\u00edch tr\u01b0\u1edbc khi doanh nghi\u1ec7p mua l\u1ea1i kho\u1ea3n \u0111\u1ea7u t\u01b0).<\/span><\/p>\n

4. Khi chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n kinh doanh, c\u0103n c\u1ee9 v\u00e0o gi\u00e1 b\u00e1n ch\u1ee9ng\u00a0<\/span><\/strong>kho\u00e1n:<\/span><\/h3>\n

– Tr\u01b0\u1eddng h\u1ee3p c\u00f3 l\u00e3i, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111, 112, 131… (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span><\/p>\n

C\u00f3 TK 121 – Ch\u1ee9ng kho\u00e1n kinh doanh (gi\u00e1 v\u1ed1n)<\/span><\/p>\n

C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n l\u1edbn hcm gi\u00e1 v\u1ed1n).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p b\u1ecb l\u1ed7, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111, 112, 131 (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span><\/p>\n

N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n nh\u1ecf h\u01a1n gi\u00e1 v\u1ed1n)<\/span><\/p>\n

C\u00f3 TK 121 – Ch\u1ee9ng kho\u00e1n kinh doanh (gi\u00e1 v\u1ed1n).<\/span><\/p>\n

– C\u00e1c chi ph\u00ed v\u1ec1 b\u00e1n ch\u1ee9ng kho\u00e1n, ghi:<\/span><\/p>\n

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

C\u00f3 c\u00e1c TK 111, 112, 331…<\/span><\/p>\n

5. Thu h\u1ed3i ho\u1eb7c thanh to\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh \u0111\u00e3 \u0111\u00e1o h\u1ea1n, ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 c\u00e1c TK 111, 112, 131<\/span><\/p>\n

N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu l\u1ed7)<\/span><\/p>\n

C\u00f3 TK 121 – Ch\u1ee9ng kho\u00e1n kinh doanh<\/span><\/p>\n

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

6. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p nh\u01b0\u1ee3ng \u00a0b\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh d\u01b0\u1edbi h\u00ecnh th\u1ee9c ho\u00e1n \u0111\u1ed5i c\u1ed5 phi\u1ebfu, ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 TK 121 – Ch\u1ee9ng kho\u00e1n kinh doanh (gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu nh\u1eadn v\u1ec1)<\/span><\/p>\n

N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu nh\u1eadn v\u1ec1 th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a c\u1ed5 phi\u1ebfu mang \u0111i trao \u0111\u1ed5i)<\/span><\/p>\n

C\u00f3 TK 121 – Ch\u1ee9ng kho\u00e1n kinh doanh (gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a c\u1ed5 phi\u1ebfu mang \u0111i trao \u0111\u1ed5i)<\/span><\/p>\n

C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu nh\u1eadn v\u1ec1 cao h\u01a1n gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a c\u1ed5 phi\u1ebfu mang \u0111i trao \u0111\u1ed5i)<\/span><\/p>\n

7.\u00a0\u0110\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n kinh doanh l\u00e0 kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 (nh\u01b0 tr\u00e1i phi\u1ebfu, th\u01b0\u01a1ng phi\u1ebfu b\u1eb1ng ngo\u1ea1i t\u1ec7…):<\/span><\/strong><\/h3>\n