{"id":25832,"date":"2016-09-29T13:42:30","date_gmt":"2016-09-29T13:42:30","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25832"},"modified":"2016-09-29T13:48:32","modified_gmt":"2016-09-29T13:48:32","slug":"phuong-phap-ke-toan-dau-tu-von-gop-vao-don-vi-khac-theo-thong-tu-133-tk-228","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25832","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u0111\u1ea7u t\u01b0 v\u1ed1n g\u00f3p v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c theo Th\u00f4ng t\u01b0 133 – TK 228."},"content":{"rendered":"
\"gop-von-vao-don-vi-khac_-ke-toan-thue-centax\"<\/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 \u0111\u1ea7u t\u01b0 v\u1ed1n g\u00f3p v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c theo Th\u00f4ng t\u01b0 133 – TK 228.<\/span><\/h2>\n

I. K\u1ebf to\u00e1n c\u00e1c kho\u1ea3n v\u1ed1n g\u00f3p li\u00ean doanh, li\u00ean k\u1ebft<\/span><\/strong><\/h2>\n

1. Khi g\u00f3p v\u1ed1n b\u1eb1ng ti\u1ec1n v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft, ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 TK 228 – \u0110\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c (2281)<\/span><\/p>\n

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

2. C\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp t\u1edbi vi\u1ec7c \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft (chi ph\u00ed th\u00f4ng tin, m\u00f4i gi\u1edbi, giao d\u1ecbch trong qu\u00e1 tr\u00ecnh th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0), ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 TK 228 – \u0110\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c (2281)<\/span><\/p>\n

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

3. Tr\u01b0\u1eddng h\u1ee3p g\u00f3p v\u1ed1n v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7:<\/span><\/strong><\/h3>\n

– Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb ghi s\u1ed5 ho\u1eb7c gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n \u0111em \u0111i g\u00f3p v\u1ed1n nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb do c\u00e1c b\u00ean \u0111\u00e1nh gi\u00e1 l\u1ea1i, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh ph\u1ea7n ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 t\u0103ng t\u00e0i s\u1ea3n v\u00e0o thu nh\u1eadp kh\u00e1c, ghi:<\/span><\/p>\n

N\u1ee3 TK 228 – \u0110\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c<\/span><\/p>\n

N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110<\/span><\/p>\n

C\u00f3 c\u00e1c TK 211, 217 (g\u00f3p v\u1ed1n b\u1eb1ng TSC\u0110 ho\u1eb7c B\u0110S\u0110T)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 152, 153, 155, 156 (n\u1ebfu g\u00f3p v\u1ed1n b\u1eb1ng HTK)<\/span><\/p>\n

C\u00f3 TK 711- Thu nh\u1eadp kh\u00e1c (ph\u1ea7n ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 t\u0103ng).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 tr\u1ecb ghi s\u1ed5 ho\u1eb7c gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n \u0111em \u0111i g\u00f3p v\u1ed1n l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb do c\u00e1c b\u00ean \u0111\u00e1nh gi\u00e1 l\u1ea1i, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh ph\u1ea7n ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 gi\u1ea3m t\u00e0i s\u1ea3n v\u00e0o chi ph\u00ed kh\u00e1c, ghi:<\/span><\/p>\n

N\u1ee3 TK 228 – \u0110\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c<\/span><\/p>\n

N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110<\/span><\/p>\n

N\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c (ph\u1ea7n ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 gi\u1ea3m)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 211, 217 (g\u00f3p b\u1eb1ng TSC\u0110 ho\u1eb7c B\u0110S\u0110T)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 152, 153, 155, 156 (g\u00f3p b\u1eb1ng HTK).<\/span><\/p>\n

4. Tr\u01b0\u1eddng h\u1ee3p nh\u00e0 \u0111\u1ea7u t\u01b0 mua l\u1ea1i ph\u1ea7n v\u1ed1n g\u00f3p t\u1ea1i c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft:<\/span><\/strong><\/h3>\n

– N\u1ebfu vi\u1ec7c \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng ti\u1ec1n, ho\u1eb7c c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n, ghi:<\/span><\/p>\n

N\u1ee3 TK 228 – \u0110\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c (2281 )<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111, 112, 121,…<\/span><\/p>\n

– N\u1ebfu vi\u1ec7c \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u00e0ng c\u00e1ch ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu:<\/span><\/p>\n

+ N\u1ebfu gi\u00e1 ph\u00e1t h\u00e0nh (theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd) c\u1ee7a c\u1ed5 phi\u1ebfu t\u1ea1i ng\u00e0y di\u1ec5n ra trao \u0111\u1ed5i l\u1edbn h\u01a1n m\u1ec7nh gi\u00e1 c\u1ed5 phi\u1ebfu, ghi:<\/span><\/p>\n

N\u1ee3 TK 228 – \u0110\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c (GTHL)<\/span><\/p>\n

C\u00f3 TK 4111 – V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (m\u1ec7nh gi\u00e1)<\/span><\/p>\n

C\u00f3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa GTHL l\u1edbn h\u01a1n m\u1ec7nh gi\u00e1 c\u1ed5 phi\u1ebfu).<\/span><\/p>\n

+ N\u1ebfu gi\u00e1 ph\u00e1t h\u00e0nh (theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd) c\u1ee7a c\u1ed5 phi\u1ebfu t\u1ea1i ng\u00e0y di\u1ec5n ra trao \u0111\u1ed5i nh\u1ecf h\u01a1n m\u1ec7nh gi\u00e1 c\u1ed5 phi\u1ebfu, ghi:<\/span><\/p>\n

N\u1ee3 TK 228 – \u0110\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c (GTHL)<\/span><\/p>\n

N\u1ee3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd nh\u1ecf h\u01a1n m\u1ec7nh gi\u00e1 c\u1ed5 phi\u1ebfu)<\/span><\/p>\n

C\u00f3 TK 4111 – V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (m\u1ec7nh gi\u00e1).<\/span><\/p>\n

+ Chi ph\u00ed ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu th\u1ef1c t\u1ebf ph\u00e1t sinh, ghi:<\/span><\/p>\n

N\u1ee3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n<\/span><\/p>\n

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

– N\u1ebfu vi\u1ec7c \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft \u0111\u01b0\u1ee3c thanh to\u00e1n b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7:<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p trao \u0111\u1ed5i b\u1eb1ng TSC\u0110, khi \u0111\u01b0a TSC\u0110 \u0111em trao \u0111\u00f4i, k\u00ea to\u00e1n ghi gi\u1ea3mTSC\u0110:<\/span><\/p>\n

N\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c (GTCL c\u1ee7a TSC\u0110 \u0111\u01b0a \u0111i trao \u0111\u1ed5i)<\/span><\/p>\n

N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (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

\u0110\u1ed3ng th\u1eddi ghi t\u0103ng thu nh\u1eadp kh\u00e1c v\u00e0 t\u0103ng kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft do trao \u0111\u1ed5i TSC\u0110:<\/span><\/p>\n

N\u1ee3 TK 228 – \u0110\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span><\/p>\n

C\u00f3 TK 711- Thu nh\u1eadp kh\u00e1c (gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a TSC\u0110 \u0111\u01b0a \u0111i trao \u0111\u1ed5i)<\/span><\/p>\n

C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (TK 3331 1) (n\u1ebfu c\u00f3).<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p trao \u0111\u1ed5i b\u1eb1ng s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, khi xu\u1ea5t kho s\u1ea3n ph\u1ea9m, h\u00e0ngho\u00e1 \u0111\u01b0a \u0111i trao \u0111\u1ed5i, ghi:<\/span><\/p>\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span><\/p>\n

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

\u0110\u1ed3ng th\u1eddi ph\u1ea3n \u00e1nh doanh thu b\u00e1n h\u00e0ng v\u00e0 ghi t\u0103ng kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft:<\/span><\/p>\n

N\u1ee3 TK 228 – \u0110\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111on v\u1ecb kh\u00e1c<\/span><\/p>\n

C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/p>\n

C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p NN (33311).<\/span><\/p>\n

5. C\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng g\u00f3p v\u1ed1n li\u00ean doanh, li\u00ean k\u1ebft ph\u00e1t sinh trong k\u1ef3 nh\u01b0 l\u00e3i ti\u1ec1n vay \u0111\u1ec3 g\u00f3p v\u1ed1n, c\u00e1c chi ph\u00ed kh\u00e1c, ghi:<\/span><\/strong><\/h3>\n

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

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111, 112, 152,…<\/span><\/p>\n

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

– Khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o v\u1ec1 c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia b\u1eb1ng ti\u1ec1n t\u1eeb c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft cho giai \u0111o\u1ea1n sau ng\u00e0y \u0111\u1ea7u t\u01b0, ghi:<\/span><\/p>\n

N\u1ee3 TK 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

– Khi nh\u1eadn \u0111\u01b0\u1ee3c c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn c\u1ee7a giai \u0111o\u1ea1n tr\u01b0\u1edbc khi \u0111\u1ea7u t\u01b0 ghi:<\/span><\/p>\n

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

C\u00f3 TK 228 – \u0110\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c,<\/span><\/p>\n

7. K\u1ebf to\u00e1n thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n kho\u1ea3n \u0111\u1ea7u t\u01b0:<\/span><\/strong><\/h3>\n

N\u1ee3 c\u00e1c TK 111, 112, 131, 152, 153, 156,211,…<\/span><\/p>\n

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

C\u00f3 TK 228 – \u0110\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c<\/span><\/p>\n

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

8. Chi ph\u00ed thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft, ghi:<\/span><\/strong><\/h3>\n

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

N\u1ee3 TK 133 –\u00a0 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111, 112, 331,\u2026\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

II. K\u1ebf to\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c:<\/span><\/strong><\/h2>\n

1. Khi doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 mua c\u1ed5 phi\u1ebfu ho\u1eb7c g\u00f3p v\u1ed1n d\u00e0i h\u1ea1n nh\u01b0ng kh\u00f4ng c\u00f3 quy\u1ec1n ki\u1ec3m so\u00e1t, \u0111\u1ed3ng ki\u1ec3m so\u00e1t ho\u1eb7c \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ed1i v\u1edbi b\u00ean \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0:<\/span><\/strong><\/h3>\n

– Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea7u t\u01b0 b\u1eb1ng ti\u1ec1n, c\u0103n c\u1ee9 v\u00e0o gi\u00e1 g\u1ed1c kho\u1ea3n \u0111\u1ea7u t\u01b0, ghi:<\/span><\/p>\n

N\u1ee3 TK 228 – \u0110\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c (2288)<\/span><\/p>\n

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

– Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea7u t\u01b0 b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7:<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7, c\u0103n c\u1ee9 v\u00e0o gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, TSC\u0110, ghi:<\/span><\/p>\n

N\u1ee3 TK 228 – \u0110\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c (2288)<\/span><\/p>\n

N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf)<\/span><\/p>\n

N\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c (s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 152, 153, 156,211,…<\/span><\/p>\n

C\u00f3 TK 711- Thu nh\u1eadp kh\u00e1c (s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110).<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p mua l\u1ea1i ph\u1ea7n v\u1ed1n g\u00f3p b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7:<\/span><\/p>\n

(+) Tr\u01b0\u1eddng h\u1ecdp trao \u0111\u1ed5i b\u1eb1ng TSC\u0110:<\/span><\/p>\n

N\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c ( GTCL c\u1ee7a TSC\u0110 \u0111\u01b0a \u0111i trao \u0111\u1ed5i)<\/span><\/p>\n

N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (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

\u0110\u1ed3ng th\u1eddi ghi nh\u1eadn thu nh\u1eadp kh\u00e1c v\u00e0 t\u0103ng kho\u1ea3n \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n kh\u00e1c do trao \u0111\u1ed5i TSC\u0110:<\/span><\/p>\n

N\u1ee3 TK 228 – \u0110\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c (2288) (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span><\/p>\n

C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c (gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd kho\u1ea3n \u0111\u1ea7u t\u01b0 nh\u1eadn \u0111\u01b0\u1ee3c)<\/span><\/p>\n

C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3).<\/span><\/p>\n

(+) Tr\u01b0\u1eddng h\u1ecdp trao \u0111\u1ed5i b\u00e0ng s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, khi xu\u1ea5t kho s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 \u0111\u01b0a \u0111i trao \u0111\u1ed5i, ghi:<\/span><\/p>\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span><\/p>\n

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

\u0110\u1ed3ng th\u1eddi ph\u1ea3n \u00e1nh doanh thu b\u00e1n h\u00e0ng v\u00e0 ghi t\u0103ng kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c:<\/span><\/p>\n

N\u1ee3 TK 228 – \u0110\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c (2288) (t\u00f4ng gi\u00e1 thanh to\u00e1n)<\/span><\/p>\n

C\u00f3 TK 511- Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a kho\u1ea3n \u0111\u1ea7u t\u01b0 nh\u1eadn \u0111\u01b0\u1ee3c)<\/span><\/p>\n

C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p NN (33311).<\/span><\/p>\n

2. K\u1ebf to\u00e1n c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia b\u1eb1ng ti\u1ec1n ho\u1eb7c t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 (ngo\u1ea1i tr\u1eeb tr\u01b0\u1eddng h\u1ee3p nh\u1eadn c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu):<\/span><\/strong><\/h3>\n

Khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o v\u1ec1 c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia, ghi:<\/span><\/p>\n

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

C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia c\u1ee7a giai \u0111o\u1ea1n sau ng\u00e0y \u0111\u1ea7u t\u01b0)<\/span><\/p>\n

C\u00f3 TK 228 – \u0110\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c (c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia c\u1ee7a giai \u0111o\u1ea1n tr\u01b0\u1edbc ng\u00e0y \u0111\u1ea7u t\u01b0).<\/span><\/p>\n

3. Thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c:<\/span><\/strong><\/h3>\n

– Tr\u01b0\u1eddng h\u1ee3p b\u00e1n, thanh l\u00fd c\u00f3 l\u00e3i, ghi:<\/span><\/p>\n

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

C\u00f3 TK 228 – \u0110\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c (2288) (gi\u00e1 tr\u1ecb ghi s\u1ed5)<\/span><\/p>\n

C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (gi\u00e1 b\u00e1n l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb ghi s\u1ed5).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ecdp b\u00e1n, thanh l\u00fd b\u1ecb l\u1ed7, ghi:<\/span><\/p>\n

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

N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (gi\u00e1 b\u00e1n nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb ghi s\u1ed5)<\/span><\/p>\n

C\u00f3 TK 228 – \u0110\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c (2288) (gi\u00e1 tr\u1ecb ghi s\u1ed5).<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u0111\u1ea7u t\u01b0 v\u1ed1n g\u00f3p v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c theo Th\u00f4ng t\u01b0 133 – TK 228.<\/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 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang theo Th\u00f4ng t\u01b0 133 \u2013 TK 241<\/a><\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 133<\/a><\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n t\u0103ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh theo Th\u00f4ng t\u01b0 133 \u2013 TK 211<\/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":25836,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3494],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25832"}],"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=25832"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25832\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/25836"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25832"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25832"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}