{"id":25908,"date":"2016-10-06T10:15:56","date_gmt":"2016-10-06T10:15:56","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25908"},"modified":"2016-10-06T10:15:56","modified_gmt":"2016-10-06T10:15:56","slug":"phuong-phap-ke-toan-chi-phi-tai-chinh-theo-thong-tu-133-tk-635","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25908","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n chi ph\u00ed t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 133 – TK 635"},"content":{"rendered":"
\"Chi<\/a>

Chi ph\u00ed t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 133- K\u1ebf to\u00e1n thu\u1ebf Centa<\/span>x<\/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 chi ph\u00ed t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 133 – TK 635<\/span><\/h2>\n

1. Khi ph\u00e1t sinh chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng b\u00e1n ch\u1ee9ng kho\u00e1n, cho vay v\u1ed1n, mua b\u00e1n ngo\u1ea1i t\u1ec7…, ghi:<\/span><\/strong><\/h2>\n

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

C\u00f3 c\u00e1c TK 111, 112, 141,…<\/span><\/p>\n

2. \u00a0Khi b\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh, thanh l\u00fd nh\u01b0\u1ee3ng b\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c ph\u00e1t sinh l\u1ed7, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 c\u00e1c TK 111, 112,… (gi\u00e1 b\u00e1n t\u00ednh theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a TS nh\u1eadn \u0111\u01b0\u1ee3c)<\/span><\/p>\n

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

C\u00f3 c\u00e1c TK 121, 228 (gi\u00e1 tr\u1ecb ghi s\u1ed5).<\/span><\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u00e1n kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u1ed5 phi\u1ebfu c\u1ee7a doanh nghi\u1ec7p kh\u00e1c d\u01b0\u1edbi h\u00ecnh th\u1ee9c ho\u00e1n \u0111\u1ed5i c\u1ed5 phi\u1ebfu, doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu nh\u1eadn v\u1ec1 t\u1ea1i th\u1eddi \u0111i\u1ec3m trao \u0111\u1ed5i. Ph\u1ea7n ch\u00eanh l\u1ec7ch (n\u1ebfu c\u00f3) 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 \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n l\u00e0 chi ph\u00ed t\u00e0i ch\u00ednh, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 c\u00e1c TK 121, 228 (gi\u00e1 tr\u1ecb ghi s\u1ed5 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\u1ecdp 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 c\u00e1c TK 121, 228 (GTHL c\u1ed5 phi\u1ebfu mang trao \u0111\u1ed5i).<\/span><\/p>\n

4. K\u1ebf to\u00e1n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh v\u00e0 d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/span><\/strong><\/h2>\n

– Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp k\u1ef3 n\u00e0y l\u1edbn h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 l\u1eadp k\u1ef3 tr\u01b0\u1edbc, k\u1ebf to\u00e1n tr\u00edch l\u1eadp b\u1ed5 sung ph\u1ea7n ch\u00eanh l\u1ec7ch, ghi:<\/span><\/p>\n

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

C\u00f3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2291, 2292).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp k\u1ef3 n\u00e0y nh\u1ecf h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 l\u1eadp k\u1ef3 tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft, k\u1ebf to\u00e1n ho\u00e0n nh\u1eadp ph\u1ea7n ch\u00eanh l\u1ec7ch, ghi:<\/span><\/p>\n

N\u1ee3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2291, 2292)<\/span><\/p>\n

C\u00f3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh.<\/span><\/p>\n

5. Kho\u1ea3n chi\u1ebft kh\u1ea5u thanh to\u00e1n cho ng\u01b0\u1eddi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c h\u01b0\u1edfng do thanh to\u00e1n tr\u01b0\u1edbc h\u1ea1n ph\u1ea3i thanh to\u00e1n theo th\u1ecfa thu\u1eadn khi mua, b\u00e1n h\u00e0ng, ghi:<\/span><\/strong><\/h2>\n

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

C\u00f3 c\u00e1c TK 131, 111, 112.<\/span><\/p>\n

6. Chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn kho\u1ea3n vay d\u01b0\u1edbi h\u00ecnh th\u1ee9c vay theo h\u1ee3p \u0111\u1ed3ng, kh\u1ebf \u01b0\u1edbc th\u00f4ng th\u01b0\u1eddng (ngo\u00e0i l\u00e3i vay ph\u1ea3i tr\u1ea3), nh\u01b0 chi ph\u00ed ki\u1ec3m to\u00e1n, th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1 vay v\u1ed1n…, n\u1ebfu \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh, ghi:<\/span><\/strong><\/h2>\n

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

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

7. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb ph\u1ea3i thanh to\u00e1n \u0111\u1ecbnh k\u1ef3 l\u00e3i ti\u1ec1n vay cho b\u00ean cho vay,\u00a0<\/span>ghi:<\/span><\/strong><\/h2>\n

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

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

8. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb tr\u1ea3 tr\u01b0\u1edbc l\u00e3i ti\u1ec1n vay cho b\u00ean cho vay:<\/span><\/strong><\/h2>\n

\u00a0– Khi tr\u1ea3 tr\u01b0\u1edbc l\u00e3i ti\u1ec1n vay, ghi:<\/span><\/p>\n

N\u1ee3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (n\u1ebfu tr\u1ea3 tr\u01b0\u1edbc l\u00e3i ti\u1ec1n vay)<\/span><\/p>\n

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

– \u0110\u1ecbnh k\u1ef3, khi ph\u00e2n b\u1ed5 l\u00e3i ti\u1ec1n vay theo s\u1ed1 ph\u1ea3i tr\u1ea3 t\u1eebng k\u1ef3 v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh, ghi:<\/span><\/p>\n

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

C\u00f3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.<\/span><\/p>\n

9. Tr\u01b0\u1eddng h\u1ee3p vay tr\u1ea3 l\u00e3i sau:<\/span><\/strong><\/h2>\n

– \u0110\u1ecbnh k\u1ef3, khi t\u00ednh l\u00e3i ti\u1ec1n vay ph\u1ea3i tr\u1ea3 trong k\u1ef3, n\u1ebfu \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh, ghi:<\/span><\/p>\n

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

C\u00f3 TK 341 – Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh (3411) (n\u1ebfu l\u00e3i vay nh\u1eadp g\u1ed1c)<\/span><\/p>\n

C\u00f3 TK 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3.<\/span><\/p>\n

– H\u1ebft th\u1eddi h\u1ea1n vay, khi \u0111\u01a1n v\u1ecb tr\u1ea3 g\u1ed1c vay v\u00e0 l\u00e3i ti\u1ec1n vay, ghi:<\/span><\/p>\n

N\u1ee3 TK 341 – Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh (g\u1ed1c vay c\u00f2n ph\u1ea3i tr\u1ea3)<\/span><\/p>\n

N\u1ee3 TK 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3 (l\u00e3i ti\u1ec1n vay c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc)<\/span><\/p>\n

N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (l\u00e3i ti\u1ec1n vay c\u1ee7a k\u1ef3 \u0111\u00e1o h\u1ea1n)<\/span><\/p>\n

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

10. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thanh to\u00e1n \u0111\u1ecbnh k\u1ef3 ti\u1ec1n l\u00e3i thu\u00ea c\u1ee7a TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh, khi b\u00ean thu\u00ea nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n thanh to\u00e1n c\u1ee7a b\u00ean cho thu\u00ea, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (ti\u1ec1n l\u00e3i thu\u00ea tr\u1ea3 t\u1eebng k\u1ef3)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111, 112 (n\u1ebfu tr\u1ea3 ti\u1ec1n ngay)<\/span><\/p>\n

C\u00f3 TK 341 – Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh (3412) (n\u1ebfu nh\u1eadn n\u1ee3).<\/span><\/p>\n

11. Khi mua v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, TSC\u0110 theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p v\u1ec1 s\u1eed d\u1ee5ng ngay cho ho\u1ea1t \u0111\u1ed9ng SXKD, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 c\u00e1c TK 152, 153, 156,211 (gi\u00e1 mua tr\u1ea3 ti\u1ec1n ngay)<\/span><\/p>\n

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

N\u1ee3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc {ph\u1ea7n l\u00e3i tr\u1ea3 ch\u1eadm l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n tr\u1eeb (-) Gi\u00e1 mua tr\u1ea3 ti\u1ec1n ngay tr\u1eeb Thu\u1ebf GTGT (n\u1ebfu \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb)}<\/span><\/p>\n

C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/span><\/p>\n

\u0110\u1ecbnh k\u1ef3, t\u00ednh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh s\u1ed1 l\u00e3i mua h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p ph\u1ea3i tr\u1ea3,\u00a0<\/span>ghi:<\/span><\/p>\n

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

C\u00f3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.<\/span><\/p>\n

12. K\u1ebf to\u00e1n c\u00e1c kho\u1ea3n l\u1ed7 t\u1ef7 gi\u00e1<\/span><\/strong><\/h2>\n

a. K\u1ebf to\u00e1n b\u00e1n ngo\u1ea1i t\u1ec7 m\u00e0 t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1n nh\u1ecf h\u01a1n t\u1ef7 gi\u00e1 ghi s\u1ed5 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n ti\u1ec1n, ghi:<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p b\u00ean C\u00f3 TK ti\u1ec1n \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 ghi s\u1ed5, 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

N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (s\u1ed1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf b\u00e1n nh\u1ecf h\u01a1n t\u1ef7 gi\u00e1 tr\u00ean s\u1ed1 k\u1ebf to\u00e1n).<\/span><\/p>\n

C\u00f3 c\u00e1c TK 111 (1112), 112(1122) (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\u1ee3 c\u00e1c TK 111 (1111), 112 (1121) (t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf b\u00e1n)<\/span><\/p>\n

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

Kho\u1ea3n l\u1ed7 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 nh\u1ecf h\u01a1n t\u1ef7 gi\u00e1 ghi s\u1ed1 c\u00e1c TK ti\u1ec1n \u0111\u01b0\u1ee3c ghi \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 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh<\/span><\/p>\n

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

b. 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 nh\u1ecf h\u01a1n t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112: \u2019<\/span><\/p>\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 t\u1ebf t\u1ea1i ng\u00e0y giao d\u1ecbch)<\/span><\/p>\n

N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (l\u1ed3 t\u1ef7 gi\u00e1 h\u1ed5i \u0111o\u00e1i)<\/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

– 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 ho\u00e1, 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<\/span>
\n th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ebfm 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\u1ed7 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\u1ec1n mua v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, 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 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh<\/span><\/p>\n

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

c. 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><\/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 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 nh\u1ecf 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

N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i)<\/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

– 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 nh\u1ecf 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 l\u1edbn 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\u1ed7 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 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i)<\/span><\/p>\n

C\u00f3 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

d. 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 nh\u1ecf h\u01a1n t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK ph\u1ea3i thu, ghi:<\/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 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 ng\u00e0y thu ti\u1ec1n)<\/span><\/p>\n

N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i)<\/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

– 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 ti\u1ec1n)<\/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 ti\u1ec1n).<\/span><\/p>\n

+ Kho\u1ea3n l\u1ed3\u1ed7ch\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\u1ea3n n\u1ee3 ph\u1ea3i thu 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 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i)<\/span><\/p>\n

C\u00f3 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<\/span>
\n ph\u1ea3i thu l\u1edbn h\u01a1n t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n).<\/span><\/p>\n

13. C\u00e1c doanh nghi\u1ec7p ch\u01b0a ph\u00e2n b\u1ed5 h\u1ebft kho\u1ea3n l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 c\u1ee7a giai \u0111o\u1ea1n tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng (\u0111ang ph\u1ea3n \u00e1nh tr\u00ean T\u00e0i kho\u1ea3n 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc), ph\u1ea3i k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i)<\/span><\/p>\n

C\u00f3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.<\/span><\/p>\n

14. Cu\u1ed1i k\u1ef3, k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 chi ph\u00ed t\u00e0i ch\u00ednh ph\u00e1t sinh trong k\u1ef3 sang T\u00e0i kho\u1ea3n 911 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/span>
\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n chi ph\u00ed t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 133 – TK 635<\/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

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t ngo\u1ea1i t\u1ec7 theo Th\u00f4ng t\u01b0 133 \u2013 TK 111.<\/a><\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng ngo\u1ea1i t\u1ec7 theo Th\u00f4ng t\u01b0 133 \u2013 TK 112.<\/a><\/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 \u2013 TK 228.<\/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":25958,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3456,3457],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25908"}],"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=25908"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25908\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/25958"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25908"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25908"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}