{"id":25898,"date":"2016-10-05T03:21:47","date_gmt":"2016-10-05T03:21:47","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25898"},"modified":"2016-10-05T03:35:16","modified_gmt":"2016-10-05T03:35:16","slug":"phuong-phap-ke-toan-doanh-thu-hoat-dong-tai-chinh-theo-thong-tu-133-tk-515","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25898","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 133 – TK 515."},"content":{"rendered":"
\"Doanh<\/a>

Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 133\/2016 – 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 doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 133 – TK 515.<\/span><\/h2>\n

\u00a01.\u00a0Ph\u1ea3n \u00e1nh doanh thu c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia b\u1eb1ng ti\u1ec1n ph\u00e1t sinh trong k\u1ef3 t\u1eeb ho\u1ea1t \u0111\u1ed9ng g\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0:<\/span><\/strong><\/h2>\n

– Khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o v\u1ec1 quy\u1ec1n nh\u1eadn c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0, ghi:<\/span><\/p>\n

N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c<\/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 n\u1ebfu c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia bao g\u1ed3m c\u1ea3 kho\u1ea3n 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 \u0111\u00f3 th\u00ec doanh nghi\u1ec7p ph\u1ea3i ph\u00e2n b\u1ed5 s\u1ed1 ti\u1ec1n l\u00e3i n\u00e0y, \u00a0chi c\u00f3 ph\u1ea7n ti\u1ec1n l\u00e3i c\u1ee7a c\u00e1c k\u1ef3 sau khi doanh nghi\u1ec7p mua kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u00e0y m\u1edbi \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, c\u00f2n kho\u1ea3n ti\u1ec1n l\u00e3i d\u1ed3n t\u00edch tr\u01b0\u1edbc khi doanh nghi\u1ec7p mua l\u1ea1i kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u00f3 th\u00ec ghi gi\u1ea3m gi\u00e1 tr\u1ecb c\u1ee7a ch\u00ednh kho\u1ea3n \u0111\u1ea7u t\u01b0 tr\u00e1i phi\u1ebfu, c\u1ed5 phi\u1ebfu \u0111\u00f3, ghi:<\/span><\/p>\n

N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (t\u1ed5ng s\u1ed1 c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn thu \u0111\u01b0\u1ee3c)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 121, 228 (ph\u1ea7n c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn 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 c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn\u00a0<\/span>c\u1ee7a c\u00e1c k\u1ef3 sau khi doanh nghi\u1ec7p mua kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u00e0y).<\/span><\/p>\n

2. \u0110\u1ecbnh k\u1ef3, khi c\u00f3 b\u1eb1ng ch\u1ee9ng ch\u1eafc ch\u1eafn thu \u0111\u01b0\u1ee3c kho\u1ea3n l\u00e3i cho vay (bao g\u1ed3m c\u1ea3 l\u00e3i tr\u00e1i phi\u1ebfu), l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p, ghi:<\/span><\/strong><\/h2>\n

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

N\u1ee3 c\u00e1c TK 121, 128 (n\u1ebfu l\u00e3i cho vay \u0111\u1ecbnh k\u1ef3 \u0111\u01b0\u1ee3c nh\u1eadp g\u1ed1c)<\/span><\/p>\n

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

B\u1eb1ng ch\u1ee9ng ch\u1eafc ch\u1eafn thu \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n ph\u1ea3i thu n\u00e0y bao g\u1ed3m:<\/span><\/p>\n

– Kho\u1ea3n ph\u1ea3i thu g\u1ed1c kh\u00f4ng b\u1ecb coi l\u00e0 n\u1ee3 kh\u00f3 \u0111\u00f2i thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng ho\u1eb7c n\u1ee3 kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i, kh\u00f4ng thu\u1ed9c di\u1ec7n b\u1ecb khoanh n\u1ee3, gi\u00e3n n\u1ee3;<\/span><\/p>\n

– C\u00f3 x\u00e1c nh\u1eadn n\u1ee3 v\u00e0 cam k\u1ebft tr\u1ea3 n\u1ee3 c\u1ee7a b\u00ean nh\u1eadn n\u1ee3;<\/span><\/p>\n

– C\u00e1c b\u1eb1ng ch\u1ee9ng kh\u00e1c (n\u1ebfu c\u00f3).<\/span><\/p>\n

3. Khi nh\u01b0\u1ee3ng b\u00e1n ho\u1eb7c thu h\u1ed3i c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, ghi:<\/span><\/strong><\/h2>\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 c\u00e1c TK 121,228<\/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. Tr\u01b0\u1eddng h\u1ee3p ho\u00e1n \u0111\u1ed5i c\u1ed5 phi\u1ebfu, k\u1ebf to\u00e1n c\u0103n c\u1ee9 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu nh\u1eadn v\u1ec1 v\u00e0 gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a c\u1ed5 phi\u1ebfu mang \u0111i trao \u0111\u1ed5i, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 c\u00e1c TK 121,228 (chi ti\u1ebft c\u1ed5 phi\u1ebfu nh\u1eadn v\u1ec1 theo GTHL)<\/span><\/p>\n

N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu nh\u1eadn v\u1ec1 nh\u1ecf 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 c\u00e1c TK 121, 228 (c\u1ed5 phi\u1ebfu mang \u0111i trao \u0111\u1ed5i theo gi\u00e1 tr\u1ecb ghi s\u1ed5)<\/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 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu nh\u1eadn v\u1ec1 l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a c\u1ed5 phi\u1ebfu mang \u0111i trao \u0111\u1ed5i).<\/span><\/p>\n

5. K\u1ebf to\u00e1n b\u00e1n ngo\u1ea1i t\u1ec7, ghi:<\/span><\/strong><\/h2>\n

– Tr\u01b0\u1eddng h\u1ee3p b\u00ean C\u00f3 TK ti\u1ec1n \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 ghi s\u1ed5 v\u00e0 t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf l\u1edbn h\u01a1n t\u1ef7 gi\u00e1 ghi s\u1ed5 c\u00e1c TK ti\u1ec1n, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111 (1111), 112 (1121) (t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf b\u00e1n)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111 (1112), 112(1122) (theo t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n)<\/span><\/p>\n

C\u00f3 TK 515- Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (s\u1ed1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf b\u00e1n l\u1edbn h\u01a1n t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p b\u00ean C\u00f3 TK ti\u1ec1n \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf, ghi:<\/span><\/p>\n

N\u1ee3c\u00e1cTK 111 (1111), 112 (1121)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111 (1112), 112(1122).<\/span><\/p>\n

Kho\u1ea3n l\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh trong k\u1ef3 do t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf l\u1edbn\u00a0 h\u01a1n t\u1ef7 gi\u00e1 ghi s\u1ed5 c\u00e1c TK ti\u1ec1n \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ed3ng th\u1eddi t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1n ngo\u1ea1i t\u1ec7 ho\u1eb7c \u0111\u1ecbnh k\u1ef3 t\u00f9y theo \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 1112, 1122<\/span><\/p>\n

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

6. Khi mua v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, TSC\u0110, d\u1ecbch v\u1ee5 thanh to\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7 m\u00e0 t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh l\u1edbn h\u01a1n t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112:<\/span><\/strong><\/h2>\n

– Tr\u01b0\u1eddng h\u1ee3p b\u00ean C\u00f3 TK ti\u1ec1n \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 ghi s\u1ed5 \u0111\u1ec3 quy \u0111\u1ed5i ra \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 151, 152, 153, 156, 157, 211, 217, 241, 642 (t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c\u00a0<\/span>t\u1ebf t\u1ea1i ng\u00e0y giao d\u1ecbch)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111, 112(1112, 1122) (t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n)<\/span><\/p>\n

C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (l\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p b\u00ean C\u00f3 TK ti\u1ec1n \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ec3 quy \u0111\u1ed5i ra \u0111\u1ed3ng ti\u1ec1n ghi s\u1ed5 k\u1ebf to\u00e1n, ghi:<\/span><\/p>\n

+ Khi chi ti\u1ec1n mua v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, TSC\u0110, d\u1ecbch v\u1ee5:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 151, 152, 153, 156, 157, 211, 241, 642, 133,… (t\u1ef7 gi\u00e1 giao d\u1ecbch\u00a0<\/span>th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch v\u00e0 thanh to\u00e1n)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111, 112 (1112, 1122) (t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh giao d\u1ecbch v\u00e0 thanh to\u00e1n).<\/span><\/p>\n

+ Kho\u1ea3n l\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong k\u1ef3 \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ed3ng th\u1eddi khi chi ti\u00ean mua v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, TSC\u0110, d\u1ecbch v\u1ee5 ho\u1eb7c \u0111\u1ecbnh k\u1ef3 t\u00f9y theo \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111, 112(1112, 1122)<\/span><\/p>\n

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

7. Khi thanh to\u00e1n n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7 (n\u1ee3 ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n, n\u1ee3 vay, n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh, n\u1ee3 n\u1ed9i b\u1ed9…):<\/span><\/strong><\/h2>\n

– Tr\u01b0\u1eddng h\u1ee3p b\u00ean N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3i tr\u1ea3 v\u00e0 b\u00ean C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n ti\u1ec1n \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 ghi s\u1ed5 \u0111\u1ec3 quy \u0111\u1ed5i ra \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n v\u00e0 t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a c\u00e1c TK ph\u1ea3i tr\u1ea3 l\u1edbn h\u01a1n t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a c\u00e1c TK ti\u1ec1n, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 331, 336, 341,… (t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111, 112 (1112, 1122) (t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n)<\/span><\/p>\n

C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (l\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p b\u00ean N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3i tr\u1ea3 v\u00e0 b\u00ean C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n ti\u1ec1n \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ec3 quy \u0111\u1ed5i ra \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n v\u00e0 t\u1ef7 gi\u00e1 ghi s\u1ed5 c\u1ee7a t\u00e0i kho\u1ea3n ph\u1ea3i tr\u1ea3 l\u1edbn h\u01a1n t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf ho\u1eb7c t\u1ef7 gi\u00e1 ghi s\u1ed5 c\u1ee7a t\u00e0i kho\u1ea3n ti\u1ec1n nh\u1ecf h\u01a1n t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf, ghi:<\/span><\/p>\n

+ Khi thanh to\u00e1n n\u1ee3 ph\u1ea3i tr\u1ea3:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 331, 338, 341,… (t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111, 112(1112, 1122) (t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf).<\/span><\/p>\n

+ Kho\u1ea3n l\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh trong k\u1ef3 \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ed3ng th\u1eddi khi thanh to\u00e1n n\u1ee3 ph\u1ea3i tr\u1ea3 ho\u1eb7c \u0111\u1ecbnh k\u1ef3 t\u00f9y theo \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 331, 338, 341, 111 (1112), 112 (1122),… (ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ef7 gi\u00e1 ghi s\u1ed5 c\u1ee7a kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 ho\u1eb7c t\u00e0i kho\u1ea3n ti\u1ec1n v\u00e0 t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m tr\u1ea3 n\u1ee3)<\/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 n\u1ee3 ph\u1ea3i thu (n\u1ee3 ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng, ph\u1ea3i thu n\u1ed9i b\u1ed9, ph\u1ea3i thu kh\u00e1c,…) b\u1eb1ng ngo\u1ea1i t\u1ec7 m\u00e0 t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf l\u1edbn h\u01a1n t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK ph\u1ea3i thu:<\/span><\/strong><\/h2>\n

– Tr\u01b0\u1eddng h\u1ee3p b\u00ean C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3i thu \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 ghi s\u1ed5 \u0111\u1ec3 quy \u0111\u1ed5i ra \u0111\u1ed3ng ti\u1ec1n ghi s\u1ed5 k\u1ebf to\u00e1n, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111,112 (1112,1122) (t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 131, 136, 138 (t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n)<\/span><\/p>\n

C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (l\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p b\u00ean C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3i thu \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf \u0111\u1ec3 quy \u0111\u1ed5i ra \u0111\u1ed3ng ti\u1ec1n ghi s\u1ed5 k\u1ebf to\u00e1n, ghi:<\/span><\/p>\n

+ Khi thu c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111 (1112), 112 (1122) (t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m thu n\u1ee3)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 131, 136,138,… (t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m thu n\u1ee3).<\/span><\/p>\n

+ Kho\u1ea3n l\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh trong k\u1ef3 \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ed3ng th\u1eddi khi thu \u0111\u01b0\u1ee3c kho\u00e1n n\u1ee3 ph\u1ea3i thu ho\u1eb7c \u0111\u1ecbnh k\u1ef3 t\u00f9y theo \u0111\u1eb7c \u0111i\u1ebfm ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd cua doanh nghi\u1ec7p:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 131, 136, 138,… (ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ef7 gi\u00e1 ghi s\u1ed5 c\u1ee7a kho\u1ea3n n\u1ee3 ph\u1ea3i thu v\u00e0 t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m thu n\u1ee3)<\/span><\/p>\n

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

9. Khi b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p th\u00ec ghi nh\u1eadn doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n theo gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay, ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p v\u1edbi gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay ghi v\u00e0o T\u00e0i kho\u1ea3n 3387 “Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n”, ghi:<\/span><\/strong><\/h2>\n

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

C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span><\/p>\n

C\u00f3 TK 3387 – Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n (ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p v\u00e0 gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span><\/p>\n

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

– \u0110\u1ecbnh k\u1ef3, x\u00e1c \u0111\u1ecbnh v\u00e0 k\u1ebft chuy\u1ec3n doanh thu ti\u1ec1n l\u00e3i b\u00e1n h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p trong k\u1ef3, ghi:<\/span><\/p>\n

N\u1ee3 TK 3387 – Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n<\/span><\/p>\n

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

10. H\u00e0ng k\u1ef3, x\u00e1c \u0111\u1ecbnh v\u00e0 k\u1ebft chuy\u1ec3n doanh thu ti\u1ec1n l\u00e3i \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n cho vay ho\u1eb7c mua tr\u00e1i phi\u1ebfu nh\u1eadn l\u00e3i tr\u01b0\u1edbc, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 3387 – Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n<\/span><\/p>\n

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

11. S\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u thanh to\u00e1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng do thanh to\u00e1n ti\u1ec1n mua h\u00e0ng tr\u01b0\u1edbc th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c ng\u01b0\u1eddi b\u00e1n ch\u1ea5p thu\u1eadn, ghi:<\/span><\/strong><\/h2>\n

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

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

12. Cu\u1ed1i k\u1ef3, k\u1ebf to\u00e1n k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 kho\u1ea3n l\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, ghi:<\/span><\/strong><\/p>\n

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

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

13. Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 515- Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/span><\/p>\n

C\u00f3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 133 – TK 515.<\/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 doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 133 \u2013 TK 515<\/a><\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng theo th\u00f4ng t\u01b0 133 \u2013 TK 112<\/a><\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i theo Th\u00f4ng t\u01b0 133 \u2013 TK 413.<\/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":25899,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3438,3439],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25898"}],"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=25898"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25898\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/25899"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25898"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25898"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}