{"id":25686,"date":"2016-09-24T00:00:44","date_gmt":"2016-09-24T00:00:44","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25686"},"modified":"2016-09-24T06:53:27","modified_gmt":"2016-09-24T06:53:27","slug":"phuong-phap-ke-toan-dau-tu-nam-giu-den-ngay-dao-han-theo-thong-tu-133-tk-128","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25686","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n theo Th\u00f4ng t\u01b0 133 – TK 128"},"content":{"rendered":"
\"\"<\/a>

Th\u00f4ng 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 \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n theo Th\u00f4ng t\u01b0 133 – TK 128<\/span><\/h2>\n

1. Khi g\u1eedi ti\u1ec1n c\u00f3 k\u1ef3 h\u1ea1n, cho vay, mua c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n b\u1eb1ng ti\u1ec1n, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 128 – \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n<\/span><\/p>\n

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

2. \u0110\u1ecbnh k\u1ef3, k\u1ebf to\u00e1n ghi nh\u1eadn kho\u1ea3n ph\u1ea3i thu v\u1ec1 l\u00e3i ti\u1ec1n g\u1eedi, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1388)<\/span><\/p>\n

N\u1ee3 TK 128 – \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n (l\u00e3i nh\u1eadp g\u1ed1c)<\/span><\/p>\n

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

3. Khi thu h\u1ed3i c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 c\u00e1c TK 111, 112, 131, 152, 156, 211,….(theo gi\u00e1 tr\u1ecb thu h\u1ed3i)<\/span><\/p>\n

N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu l\u1ed3)<\/span><\/p>\n

C\u00f3 TK 128 – \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n (gi\u00e1 tr\u1ecb ghi s\u1ed5)<\/span><\/p>\n

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

4. Chuy\u1ec3n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n th\u00e0nh \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 228 – \u0110\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c (theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd)<\/span><\/p>\n

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

C\u00f3 TK 128 – \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n (gi\u00e1 tr\u1ecb ghi s\u1ed5)<\/span><\/p>\n

C\u00f3 c\u00e1c TK li\u00ean quan (n\u1ebfu ph\u1ea3i \u0111\u1ea7u t\u01b0 th\u00eam)<\/span><\/p>\n

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

\u00a05. K\u1ebf to\u00e1n c\u00e1c giao d\u1ecbch li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n cho vay:<\/span><\/strong><\/h2>\n

a. Tr\u01b0\u1eddng h\u1ee3p cho vay nh\u1eadn l\u00e3i tr\u01b0\u1edbc:<\/span><\/h3>\n