{"id":25696,"date":"2016-09-26T07:04:27","date_gmt":"2016-09-26T07:04:27","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25696"},"modified":"2016-09-26T07:04:27","modified_gmt":"2016-09-26T07:04:27","slug":"phuong-phap-ke-toan-phai-thu-khac-theo-thong-tu-133-tk-138","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25696","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ph\u1ea3i thu kh\u00e1c theo Th\u00f4ng t\u01b0 133 – TK 138"},"content":{"rendered":"
\"Th\u00f4ng<\/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 k\u1ebf to\u00e1n ph\u1ea3i thu kh\u00e1c theo Th\u00f4ng t\u01b0 133 – TK 138<\/span><\/h2>\n

1. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh ph\u00e1t hi\u1ec7n thi\u1ebfu, ch\u01b0a x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n, ch\u1edd x\u1eed l\u00fd, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1381) (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110)<\/span><\/p>\n

N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (2141) (gi\u00e1 tr\u1ecb hao m\u00f2n)<\/span><\/p>\n

C\u00f3 TK 211 – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (2111) (nguy\u00ean gi\u00e1).<\/span><\/p>\n

2. TSC\u0110 h\u1eefu h\u00ecnh d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng ph\u00fac l\u1ee3i ph\u00e1t hi\u1ec7n thi\u1ebfu, ch\u01b0a x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n, ch\u1edd x\u1eed l\u00fd, ghi gi\u1ea3m TSC\u0110:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (2141) (gi\u00e1 tr\u1ecb hao m\u00f2n)<\/span><\/p>\n

N\u1ee3 TK 3533 – Qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 (GTCL)<\/span><\/p>\n

C\u00f3 TK 211 – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (2111) (nguy\u00ean gi\u00e1).<\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi ph\u1ea3n \u00e1nh ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd, ghi:<\/span><\/p>\n

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

C\u00f3 TK 353 – Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (3532)<\/span><\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p ti\u1ec1n m\u1eb7t t\u1ed3n qu\u1ef9, v\u1eadt t\u01b0, h\u00e0ng h\u00f3a,… ph\u00e1t hi\u1ec7n thi\u1ebfu khi ki\u1ec3m k\u00ea:<\/span><\/strong><\/h2>\n

a. Khi ch\u01b0a x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n, ch\u1edd x\u1eed l\u00fd, ghi:<\/span><\/p>\n

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

C\u00f3 c\u00e1c TK 111, 152, 153, 155, 156.<\/span><\/p>\n

b. Khi c\u00f3 bi\u00ean b\u1ea3n x\u1eed l\u00fd c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n thi\u1ebfu, c\u0103n c\u1ee9 v\u00e0o quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd, ghi:<\/span><\/p>\n

N\u1ee3 TK 111- Ti\u1ec1n m\u1eb7t (c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c n\u1ed9p ti\u1ec1n b\u1ed3i th\u01b0\u1eddng)<\/span><\/p>\n

N\u1ee3 TK 1388 – Ph\u1ea3i thu kh\u00e1c (c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c ph\u1ea3i n\u1ed9p ti\u1ec1n b\u1ed3i th\u01b0\u1eddng)<\/span><\/p>\n

N\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (s\u1ed1 b\u1ed3i th\u01b0\u1eddng tr\u1eeb v\u00e0o l\u01b0cmg)<\/span><\/p>\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (gi\u00e1 tr\u1ecb hao h\u1ee5t m\u1ea5t m\u00e1t c\u1ee7a h\u00e0ng t\u1ed3n kho sau khi tr\u1eeb s\u1ed1 thu b\u1ed3i th\u01b0\u1eddng theo quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd)<\/span><\/p>\n

N\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c (ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 thi\u1ebfu qua ki\u1ec3m k\u00ea ph\u1ea3i t\u00ednh v\u00e0o t\u1ed1n th\u1ea5t c\u1ee7a doanh nghi\u1ec7p)<\/span><\/p>\n

C\u00f3 TK 1381 – T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd.<\/span><\/p>\n

c. Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n ph\u00e1t hi\u1ec7n thi\u1ebfu \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ngay nguy\u00ean nh\u00e2n v\u00e0 ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m th\u00ec c\u0103n c\u1ee9 nguy\u00ean nh\u00e2n ho\u1eb7c ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng, ghi:<\/span><\/p>\n

N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1388) (s\u1ed1 ph\u1ea3i b\u1ed3i th\u01b0\u1eddng)<\/span><\/p>\n

N\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (s\u1ed5 b\u1ed3i th\u01b0\u1eddng tr\u1eeb v\u00e0o l\u01b0ong)<\/span><\/p>\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (gi\u00e1 tr\u1ecb hao h\u1ee5t, m\u1ea5t m\u00e1t c\u1ee7a h\u00e0ng t\u1ed3n kho sau khi tr\u1eeb s\u1ed1 thu b\u1ed3i th\u01b0\u1eddng theo quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 152, 153, 155, 156<\/span><\/p>\n

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

4. C\u00e1c kho\u1ea3n cho m\u01b0\u1ee3n t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7, ghi:<\/span><\/strong><\/h2>\n

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

C\u00f3 c\u00e1c TK 152, 153, 155, 156,…<\/span><\/p>\n

5. C\u00e1c kho\u1ea3n chi h\u1ed9 b\u00ean th\u1ee9 ba ph\u1ea3i thu h\u1ed3i, c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c, ghi:<\/span><\/strong><\/h2>\n

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

C\u00f3 c\u00e1c TK li\u00ean quan.<\/span><\/p>\n

6. K\u1ebf to\u00e1n giao d\u1ecbch \u1ee7y th\u00e1c xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i b\u00ean nh\u1eadn \u1ee7y th\u00e1c:<\/span><\/strong><\/h2>\n

a. Khi chi h\u1ed9 cho b\u00ean giao \u1ee7y th\u00e1c, ghi:<\/span><\/p>\n

N\u1ee3 TK 138 – Ph\u1ea3i<\/strong> thu kh\u00e1c (1388) (n\u1ebfu b\u00ean giao \u1ee7y th\u00e1c ch\u01b0a \u1ee9ng ti\u1ec1n)<\/span><\/p>\n

N\u1ee3 TK 3388 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (tr\u1eeb v\u00e0o ti\u1ec1n nh\u1eadn c\u1ee7a b\u00ean giao \u1ee7y th\u00e1c)<\/span><\/p>\n

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

b. Khi \u0111\u01b0\u1ee3c b\u00ean \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u thanh to\u00e1n b\u00f9 tr\u1eeb v\u1edbi c\u00e1c kho\u1ea3n \u0111\u00e3 chi h\u1ed9,ghi:<\/span><\/p>\n

N\u1ee3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3388)<\/span><\/p>\n

C\u00f3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1388).<\/span><\/p>\n

c. K\u1ebf to\u00e1n chi ti\u1ebft c\u00e1c giao d\u1ecbch thanh to\u00e1n xu\u1ea5t nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a T\u00e0i kho\u1ea3n 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c; K\u1ebf to\u00e1n c\u00e1c kho\u1ea3n thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u, thu\u1ebf TT\u0110B, thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u t\u1ea1i b\u00ean giao v\u00e0 nh\u1eadn \u1ee7y th\u00e1c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a T\u00e0i kho\u1ea3n 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

7. \u0110\u1ecbnh k\u1ef3, khi x\u00e1c \u0111\u1ecbnh ti\u1ec1n l\u00e3i cho vay, l\u00e3i ti\u1ec1n g\u1eedi, c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia ph\u1ea3i thu, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 c\u00e1c TK 111, 112 (s\u1ed1 \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n)<\/span><\/p>\n

N\u1ee3TK 138-Ph\u1ea3i thu kh\u00e1c (1388)<\/span><\/p>\n

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

8. Khi thu \u0111\u01b0\u1ee3c ti\u1ec1n c\u1ee7a c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00e1c, ghi:<\/span><\/strong><\/h2>\n

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

C\u00f3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1388).<\/span><\/p>\n

9. Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd n\u1ee3 ph\u1ea3i thu kh\u00e1c kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 111 – Ti\u1ec1n m\u1eb7t (s\u1ed1 b\u1ed3i th\u01b0\u1eddng c\u1ee7a c\u00e1 nh\u00e2n, t\u1eadp th\u1ec3 c\u00f3 li\u00ean quan)<\/span><\/p>\n

N\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (s\u1ed1 b\u1ed3i th\u01b0\u1eddng tr\u1eeb v\u00e0o l\u01b0\u01a1ng)<\/span><\/p>\n

N\u1ee3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2293) (n\u1ebfu \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp b\u1eb1ng kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i)<\/span><\/p>\n

N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh (s\u1ed1 h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed)<\/span><\/p>\n

C\u00f3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1388).<\/span><\/p>\n

10. Khi c\u00e1c doanh nghi\u1ec7p ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c b\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c (\u0111ang \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh) cho c\u00f4ng ty mua b\u00e1n n\u1ee3, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 c\u00e1c TK 111, 112 (s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c b\u00e1n kho\u1ea3n n\u1ee3 ph\u1ea3i thu)<\/span><\/p>\n

N\u1ee3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2293) (s\u1ed1 ch\u00eanh l\u1ec7ch \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp b\u1eb1ng kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i)<\/span><\/p>\n

N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh (s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 g\u1ed1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i v\u1edbi s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb b\u00e1n kho\u1ea3n n\u1ee3 v\u00e0 s\u1ed1 \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp b\u1eb1ng kho\u1ea3n d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i)<\/span><\/p>\n

C\u00f3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1388).<\/span><\/p>\n

11. K\u1ebf to\u00e1n c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c:<\/span><\/strong><\/p>\n

a. D\u00f9ng ti\u1ec1n m\u1eb7t, ho\u1eb7c ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng \u0111\u1ec3 k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9, ghi:<\/span><\/p>\n

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

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

b. Khi mang h\u00e0ng t\u1ed3n kho ho\u1eb7c t\u00e0i s\u1ea3n kh\u00e1c \u0111i c\u1ea7m c\u1ed1, ghi:<\/span><\/p>\n

N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1386) (chi ti\u1ebft theo t\u1eebng kho\u1ea3n)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 152, 155, 156,…<\/span><\/p>\n

c. Tr\u01b0\u1eddng h\u1ee3p d\u00f9ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ec3 c\u1ea7m c\u1ed1, ghi:<\/span><\/p>\n

N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1386) (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/span><\/p>\n

N\u1ee3 TK 214 – Hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf)<\/span><\/p>\n

C\u00f3 TK 211- TSC\u0110 (nguy\u00ean gi\u00e1).<\/span><\/p>\n

d. Khi nh\u1eadn l\u1ea1i t\u00e0i s\u1ea3n c\u1ea7m c\u1ed1 ho\u1eb7c ti\u1ec1n k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c:<\/span><\/p>\n

– Nh\u1eadn l\u1ea1i s\u1ed1 ti\u1ec1n k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c, ghi:<\/span><\/p>\n

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

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

– Khi nh\u1eadn l\u1ea1i h\u00e0ng t\u1ed3n kho ho\u1eb7c t\u00e0i s\u1ea3n kh\u00e1c mang \u0111i c\u1ea7m c\u1ed1, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 152, 155, 156,…<\/span><\/p>\n

C\u00f3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1386) (chi ti\u1ebft t\u1eebng kho\u1ea3n).<\/span><\/p>\n

– Nh\u1eadn l\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ea7m c\u1ed1, ghi:<\/span><\/p>\n

N\u1ee3 TK 211 – TSC\u0110 (nguy\u00ean gi\u00e1 khi \u0111\u01b0a \u0111i c\u1ea7m c\u1ed1)<\/span><\/p>\n

C\u00f3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1386) (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/span><\/p>\n

C\u00f3 TK 214 – Hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf).<\/span><\/p>\n

\u0111) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang nh\u1eefng cam k\u1ebft, b\u1ecb ph\u1ea1t vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng tr\u1eeb v\u00e0o ti\u1ec1n k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c, ghi:<\/span><\/p>\n

N\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c (s\u1ed1 ti\u1ec1n b\u1ecb tr\u1eeb)<\/span><\/p>\n

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

e. Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng kho\u1ea3n k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n, ghi:<\/span><\/p>\n

N\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/span><\/p>\n

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

12. Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, s\u1ed1 d\u01b0 n\u1ee3 ph\u1ea3i thu kh\u00e1c l\u00e0 kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 theo t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh cu\u1ed1i k\u1ef3 c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch:<\/span><\/strong><\/h2>\n

– N\u1ebfu t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 t\u0103ng so v\u1edbi t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n, ghi:<\/span><\/p>\n

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

C\u00f3 TK 413 – Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i.<\/span><\/p>\n

– N\u1ebfu t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 gi\u1ea3m so v\u1edbi t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n, ghi:<\/span><\/p>\n

N\u1ee3 TK 413 – Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/span><\/p>\n

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

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ph\u1ea3i thu kh\u00e1c theo Th\u00f4ng t\u01b0 133 – TK 138<\/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

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ph\u1ea3i thu n\u1ed9i b\u1ed9 theo Th\u00f4ng t\u01b0 133 \u2013 TK 136<\/a><\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng theo Th\u00f4ng t\u01b0 133 \u2013 TK 131<\/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":[3291,3382],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25696"}],"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=25696"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25696\/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=25696"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25696"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}