{"id":3862,"date":"2015-07-25T05:59:32","date_gmt":"2015-07-25T05:59:32","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=3862"},"modified":"2015-07-25T08:12:20","modified_gmt":"2015-07-25T08:12:20","slug":"cach-hach-toan-tien-mat-tai-khoan-111","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=3862","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n ti\u1ec1n m\u1eb7t – t\u00e0i kho\u1ea3n 111"},"content":{"rendered":"

\"C\u00e1chK\u1ebf to\u00e1n Centax<\/a> xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n ti\u1ec1n m\u1eb7t – t\u00e0i kho\u1ea3n 111 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 12, Th\u00f4ng t\u01b0 200\/2014\/TT-BTC <\/a>m\u1edbi nh\u1ea5t nh\u01b0 sau:<\/span><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/strong><\/span><\/p>\n

T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh thu, chi, t\u1ed3n qu\u1ef9 t\u1ea1i qu\u1ef9 doanh nghi\u1ec7p bao g\u1ed3m: Ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7 v\u00e0 v\u00e0ng ti\u1ec1n t\u1ec7. Ch\u1ec9 ph\u1ea3n \u00e1nh v\u00e0o TK 111 \u201cTi\u1ec1n m\u1eb7t\u201d s\u1ed1 ti\u1ec1n m\u1eb7t, ngo\u1ea1i t\u1ec7, v\u00e0ng ti\u1ec1n t\u1ec7 th\u1ef1c t\u1ebf nh\u1eadp, xu\u1ea5t, t\u1ed3n qu\u1ef9. \u0110\u1ed1i v\u1edbi kho\u1ea3n ti\u1ec1n thu \u0111\u01b0\u1ee3c chuy\u1ec3n n\u1ed9p ngay v\u00e0o Ng\u00e2n h\u00e0ng (kh\u00f4ng qua qu\u1ef9 ti\u1ec1n m\u1eb7t c\u1ee7a doanh nghi\u1ec7p) th\u00ec kh\u00f4ng ghi v\u00e0o b\u00ean N\u1ee3 TK 111 \u201cTi\u1ec1n m\u1eb7t\u201d m\u00e0 ghi v\u00e0o b\u00ean N\u1ee3 TK 113 \u201cTi\u1ec1n \u0111ang chuy\u1ec3n\u201d<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 111 – Ti\u1ec1n m\u1eb7t<\/span><\/h2>\n

B\u00ean N\u1ee3:<\/span>
\n– C\u00e1c kho\u1ea3n ti\u1ec1n m\u1eb7t, ngo\u1ea1i t\u1ec7, v\u00e0ng ti\u1ec1n t\u1ec7 nh\u1eadp qu\u1ef9;<\/span>
\n– S\u1ed1 ti\u1ec1n m\u1eb7t, ngo\u1ea1i t\u1ec7, v\u00e0ng ti\u1ec1n t\u1ec7 th\u1eeba \u1edf qu\u1ef9 ph\u00e1t hi\u1ec7n khi ki\u1ec3m k\u00ea;<\/span>
\n– Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 ngo\u1ea1i t\u1ec7 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o (tr\u01b0\u1eddng h\u1ee3p t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 t\u0103ng so v\u1edbi \u0110\u1ed3ng Vi\u1ec7t Nam); <\/span>
\n – Ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u00e0ng ti\u1ec1n t\u1ec7 t\u0103ng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span>
\n– C\u00e1c kho\u1ea3n ti\u1ec1n m\u1eb7t, ngo\u1ea1i t\u1ec7, v\u00e0ng ti\u1ec1n t\u1ec7 xu\u1ea5t qu\u1ef9;<\/span>
\n– S\u1ed1 ti\u1ec1n m\u1eb7t, ngo\u1ea1i t\u1ec7, v\u00e0ng ti\u1ec1n t\u1ec7 thi\u1ebfu h\u1ee5t qu\u1ef9 ph\u00e1t hi\u1ec7n khi ki\u1ec3m k\u00ea;<\/span>
\n– Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 ngo\u1ea1i t\u1ec7 b\u00e1o c\u00e1o (tr\u01b0\u1eddng h\u1ee3p t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 gi\u1ea3m so v\u1edbi \u0110\u1ed3ng Vi\u1ec7t Nam);<\/span>
\n – Ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u00e0ng ti\u1ec1n t\u1ec7 gi\u1ea3m t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/span>
\nC\u00e1c kho\u1ea3n ti\u1ec1n m\u1eb7t, ngo\u1ea1i t\u1ec7, v\u00e0ng ti\u1ec1n t\u1ec7 c\u00f2n t\u1ed3n qu\u1ef9 ti\u1ec1n m\u1eb7t t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span>
\nT\u00e0i kho\u1ea3n 111 – Ti\u1ec1n m\u1eb7t, c\u00f3 3 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1111 – Ti\u1ec1n Vi\u1ec7t Nam: Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh thu, chi, t\u1ed3n qu\u1ef9 ti\u1ec1n Vi\u1ec7t Nam t\u1ea1i qu\u1ef9 ti\u1ec1n m\u1eb7t.
\n<\/span>– T\u00e0i kho\u1ea3n 1112 – Ngo\u1ea1i t\u1ec7: Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh thu, chi, ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 v\u00e0 s\u1ed1 d\u01b0 ngo\u1ea1i t\u1ec7 t\u1ea1i qu\u1ef9 ti\u1ec1n m\u1eb7t theo gi\u00e1 tr\u1ecb quy \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam.
\n<\/span>– T\u00e0i kho\u1ea3n 1113 – V\u00e0ng ti\u1ec1n t\u1ec7: Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng v\u00e0 gi\u00e1 tr\u1ecb v\u00e0ng ti\u1ec1n t\u1ec7 t\u1ea1i qu\u1ef9 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

3. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu<\/span><\/h2>\n

3.1. Khi b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, cung c\u1ea5p d\u1ecbch v\u1ee5 thu ngay b\u1eb1ng ti\u1ec1n m\u1eb7t, k\u1ebf to\u00e1n ghi nh\u1eadn doanh thu, ghi:<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 theo gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf, c\u00e1c kho\u1ea3n thu\u1ebf (gi\u00e1n thu) ph\u1ea3i n\u1ed9p n\u00e0y \u0111\u01b0\u1ee3c t\u00e1ch ri\u00eang theo t\u1eebng lo\u1ea1i ngay khi ghi nh\u1eadn doanh thu (k\u1ec3 c\u1ea3 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp), ghi:<\/span>
\nN\u1ee3 TK 111 – Ti\u1ec1n m\u1eb7t (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf) <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00e1ch ngay \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p, k\u1ebf to\u00e1n ghi nh\u1eadn doanh thu bao g\u1ed3m c\u1ea3 thu\u1ebf ph\u1ea3i n\u1ed9p. \u0110\u1ecbnh k\u1ef3 k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 ghi gi\u1ea3m doanh thu, ghi:<\/span>
\nN\u1ee3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

3.2. Khi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n c\u1ee7a Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc thanh to\u00e1n v\u1ec1 kho\u1ea3n tr\u1ee3 c\u1ea5p, tr\u1ee3 gi\u00e1 b\u1eb1ng ti\u1ec1n m\u1eb7t, ghi:<\/span>
\nN\u1ee3 TK 111 – Ti\u1ec1n m\u1eb7t<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (3339).<\/span><\/p>\n

3.3. Khi ph\u00e1t sinh c\u00e1c kho\u1ea3n doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c b\u1eb1ng ti\u1ec1n m\u1eb7t, ghi: <\/span>
\nN\u1ee3 TK 111 – Ti\u1ec1n m\u1eb7t (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311).<\/span><\/p>\n

3.4. R\u00fat ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng v\u1ec1 nh\u1eadp qu\u1ef9 ti\u1ec1n m\u1eb7t; vay d\u00e0i h\u1ea1n, ng\u1eafn h\u1ea1n b\u1eb1ng ti\u1ec1n m\u1eb7t (ti\u1ec1n Vi\u1ec7t Nam ho\u1eb7c ngo\u1ea1i t\u1ec7 ghi theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf), ghi:<\/span>
\nN\u1ee3 TK 111 – Ti\u1ec1n m\u1eb7t (1111, 1112)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 112 – Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng (1121, 1122)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 341 \u2013 Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh (3411).<\/span><\/p>\n

3.5. Thu h\u1ed3i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu, cho vay, k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 b\u1eb1ng ti\u1ec1n m\u1eb7t; Nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c c\u1ee7a c\u00e1c doanh nghi\u1ec7p kh\u00e1c b\u1eb1ng ti\u1ec1n m\u1eb7t, ghi:<\/span>
\n N\u1ee3 TK 111 – Ti\u1ec1n m\u1eb7t (1111, 1112)<\/span>
\n\u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c TK 128, 131, 136, 138, 141, 244, 344.<\/span><\/p>\n

3.6. Khi b\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 ng\u1eafn h\u1ea1n, d\u00e0i h\u1ea1n thu b\u1eb1ng ti\u1ec1n m\u1eb7t, k\u1ebf to\u00e1n ghi nh\u1eadn ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c v\u00e0 gi\u00e1 v\u1ed1n kho\u1ea3n \u0111\u1ea7u t\u01b0 (\u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n) v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh, ghi:<\/span>
\n N\u1ee3 TK 111 – Ti\u1ec1n m\u1eb7t (1111, 1112)<\/span>
\n N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 121 – Ch\u1ee9ng kho\u00e1n kinh doanh (gi\u00e1 v\u1ed1n)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 221, 222, 228 (gi\u00e1 v\u1ed1n)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

3.7. Khi nh\u1eadn \u0111\u01b0\u1ee3c v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu b\u1eb1ng ti\u1ec1n m\u1eb7t, ghi:<\/span>
\n N\u1ee3 TK 111 – Ti\u1ec1n m\u1eb7t<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

3.8. Khi nh\u1eadn ti\u1ec1n c\u1ee7a c\u00e1c b\u00ean trong h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh kh\u00f4ng th\u00e0nh l\u1eadp ph\u00e1p nh\u00e2n \u0111\u1ec3 trang tr\u1ea3i cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng chung, ghi:<\/span>
\n N\u1ee3 TK 111 – Ti\u1ec1n m\u1eb7t<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c.<\/span><\/p>\n

3.9. Xu\u1ea5t qu\u1ef9 ti\u1ec1n m\u1eb7t g\u1eedi v\u00e0o t\u00e0i kho\u1ea3n t\u1ea1i Ng\u00e2n h\u00e0ng, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c, ghi:<\/span>
\n N\u1ee3 TK 112 – Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng<\/span>
\n N\u1ee3 TK 244 – C\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 111 – Ti\u1ec1n m\u1eb7t.<\/span><\/p>\n

3.10. Xu\u1ea5t qu\u1ef9 ti\u1ec1n m\u1eb7t mua ch\u1ee9ng kho\u00e1n, cho vay ho\u1eb7c \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft…, ghi:<\/span>
\n N\u1ee3 TK 121, 128, 221, 222, 228<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 111 – Ti\u1ec1n m\u1eb7t.<\/span><\/p>\n

3.11. Xu\u1ea5t qu\u1ef9 ti\u1ec1n m\u1eb7t mua h\u00e0ng t\u1ed3n kho (theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean), mua TSC\u0110, chi cho ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 XDCB:<\/span><\/p>\n

– N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh gi\u00e1 mua kh\u00f4ng bao g\u1ed3m thu\u1ebf GTGT, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 151, 152, 153, 156, 157, 211, 213, 241<\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 111 – Ti\u1ec1n m\u1eb7t.<\/span><\/p>\n

– N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh gi\u00e1 mua bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT.<\/span><\/p>\n

3.12. Xu\u1ea5t qu\u1ef9 ti\u1ec1n m\u1eb7t mua h\u00e0ng t\u1ed3n kho (theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3), n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ghi:<\/span>
\nN\u1ee3 TK 611 – Mua h\u00e0ng (6111, 6112)<\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 111 – Ti\u1ec1n m\u1eb7t.<\/span><\/p>\n

N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh gi\u00e1 mua bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT.<\/span><\/p>\n

3.13. Khi mua nguy\u00ean v\u1eadt li\u1ec7u thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t s\u1eed d\u1ee5ng ngay v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh, n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 621, 623, 627, 641, 642,… <\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 111 – Ti\u1ec1n m\u1eb7t.<\/span><\/p>\n

N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh chi ph\u00ed bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT.<\/span><\/p>\n

3.14. Xu\u1ea5t qu\u1ef9 ti\u1ec1n m\u1eb7t thanh to\u00e1n c\u00e1c kho\u1ea3n vay, n\u1ee3 ph\u1ea3i tr\u1ea3, ghi: <\/span>
\nN\u1ee3 c\u00e1c TK 331, 333, 334, 335, 336, 338, 341<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 111 – Ti\u1ec1n m\u1eb7t.<\/span><\/p>\n

3.15. Xu\u1ea5t qu\u1ef9 ti\u1ec1n m\u1eb7t s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, ho\u1ea1t \u0111\u1ed9ng kh\u00e1c, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 635, 811,\u2026<\/span>
\n N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 111 – Ti\u1ec1n m\u1eb7t.<\/span><\/p>\n

3.16. C\u00e1c kho\u1ea3n thi\u1ebfu qu\u1ef9 ti\u1ec1n m\u1eb7t ph\u00e1t hi\u1ec7n khi ki\u1ec3m k\u00ea ch\u01b0a x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n, ghi:<\/span>
\n N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1381)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 111 – Ti\u1ec1n m\u1eb7t.<\/span><\/p>\n

3.17. C\u00e1c kho\u1ea3n th\u1eeba qu\u1ef9 ti\u1ec1n m\u1eb7t ph\u00e1t hi\u1ec7n khi ki\u1ec3m k\u00ea ch\u01b0a x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n, ghi:<\/span>
\n N\u1ee3 TK 111 – Ti\u1ec1n m\u1eb7t<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3381).<\/span><\/p>\n

3.18. K\u1ebf to\u00e1n h\u1ee3p \u0111\u1ed3ng mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7: Th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i ph\u1ea7n h\u01b0\u1edbng d\u1eabn TK 171 – Giao d\u1ecbch mua, b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7.<\/span><\/p>\n

3.19. C\u00e1c giao d\u1ecbch li\u00ean quan \u0111\u1ebfn ngo\u1ea1i t\u1ec7 l\u00e0 ti\u1ec1n m\u1eb7t.<\/span><\/p>\n

a) Khi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t l\u00e0 ngo\u1ea1i t\u1ec7.<\/span><\/p>\n

– N\u1ebfu ph\u00e1t sinh l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 151,152,153,156,157,211,213,241, 623, 627, 641,642,133,\u2026 <\/span>
\n (theo t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y giao d\u1ecbch)<\/span>
\n N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 111 (1112) (theo t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n).<\/span><\/p>\n

– N\u1ebfu ph\u00e1t sinh l\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 151, 152, 153,156,157,211,213,241,623, 627, 641, 642,133,\u2026 <\/span>
\n (theo t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y giao d\u1ecbch)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 111 (1112) (theo t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n)<\/span>
\n\u00a0 \u00a0 \u00a0 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

b) Khi thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7:<\/span><\/p>\n

– N\u1ebfu ph\u00e1t sinh l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i , ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 331, 335, 336, 338, 341,\u2026 (t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n)<\/span>
\n N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 111 (1112) (t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n).<\/span><\/p>\n

– N\u1ebfu ph\u00e1t sinh l\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 331, 336, 341,\u2026 (t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n)<\/span>
\n\u00a0 \u00a0 \u00a0 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>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 111 (1112) (t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 tr\u01b0\u1edbc ti\u1ec1n b\u1eb1ng ngo\u1ea1i t\u1ec7 cho ng\u01b0\u1eddi b\u00e1n, b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n ph\u1ea3i tr\u1ea3 \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m tr\u1ea3 tr\u01b0\u1edbc, ghi:<\/span>
\n N\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf th\u1eddi \u0111i\u1ec3m tr\u1ea3 tr\u01b0\u1edbc)<\/span>
\n N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 111 (1112) (t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n).<\/span>
\n\u00a0 \u00a0 \u00a0 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

c) Khi ph\u00e1t sinh doanh thu, thu nh\u1eadp kh\u00e1c b\u1eb1ng ngo\u1ea1i t\u1ec7 l\u00e0 ti\u1ec1n m\u1eb7t, ghi:<\/span>
\n N\u1ee3 TK 111 (1112) (t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf)<\/span>
\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c TK 511, 515, 711,… (t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf).<\/span><\/p>\n

d) Khi thu \u0111\u01b0\u1ee3c ti\u1ec1n n\u1ee3 ph\u1ea3i thu b\u1eb1ng ngo\u1ea1i t\u1ec7, ghi:<\/span><\/p>\n

– N\u1ebfu ph\u00e1t sinh l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i, ghi:<\/span>
\n N\u1ee3 TK 111 (1112) (t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i giao dich th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y giao d\u1ecbch)<\/span>
\n N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i)<\/span>
\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c TK 131, 136, 138,… (t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n).<\/span><\/p>\n

– N\u1ebfu ph\u00e1t sinh l\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i, ghi:<\/span>
\n N\u1ee3 TK 111 (1112) (t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y giao d\u1ecbch)<\/span>
\n\u00a0 \u00a0 \u00a0 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>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 131, 136, 138,\u2026 (t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn tr\u01b0\u1edbc ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi mua, b\u00ean C\u00f3 t\u00e0i kho\u1ea3n ph\u1ea3i thu \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn tr\u01b0\u1edbc, ghi:<\/span>
\nN\u1ee3 TK 111 (1112) (t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn tr\u01b0\u1edbc)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 131 (t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn tr\u01b0\u1edbc).<\/span><\/p>\n

3.20. K\u1ebf to\u00e1n s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i giao d\u1ecbch th\u1ef1c t\u1ebf (l\u00e0 t\u1ef7 gi\u00e1 mua c\u1ee7a ng\u00e2n h\u00e0ng) \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ngo\u1ea1i t\u1ec7 l\u00e0 ti\u1ec1n m\u1eb7t t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ghi:<\/span><\/p>\n

– N\u1ebfu t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 t\u0103ng so v\u1edbi \u0110\u1ed3ng Vi\u1ec7t Nam, k\u1ebf to\u00e1n ghi nh\u1eadn l\u00e3i t\u1ef7 gi\u00e1:<\/span>
\n N\u1ee3 TK 111 (1112)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 413 – Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i (4131).<\/span><\/p>\n

– N\u1ebfu t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 gi\u1ea3m so v\u1edbi \u0110\u1ed3ng Vi\u1ec7t Nam, k\u1ebf to\u00e1n ghi nh\u1eadn l\u1ed7 t\u1ef7 gi\u00e1:<\/span>
\n N\u1ee3 TK 413 – Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i (4131)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 111 (1112).<\/span><\/p>\n

– Sau khi b\u00f9 tr\u1eeb l\u00e3i, l\u1ed7 t\u1ef7 gi\u00e1 ph\u00e1t sinh do \u0111\u00e1nh gi\u00e1 l\u1ea1i, k\u1ebf to\u00e1n k\u1ebft chuy\u1ec3n ph\u1ea7n ch\u00eanh l\u1ec7ch l\u00e3i, l\u1ed7 t\u1ef7 gi\u00e1 v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (n\u1ebfu l\u00e3i l\u1edbn h\u01a1n l\u1ed7) ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu l\u00e3i nh\u1ecf h\u01a1n l\u1ed7).<\/span><\/p>\n

3.21. K\u1ebf to\u00e1n \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u00e0ng ti\u1ec1n t\u1ec7 (1113)<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u00e0ng ti\u1ec1n t\u1ec7 ph\u00e1t sinh l\u00e3i, k\u1ebf to\u00e1n ghi nh\u1eadn doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, ghi:<\/span>
\nN\u1ee3 TK 1113 – V\u00e0ng ti\u1ec1n t\u1ec7 (theo gi\u00e1 mua trong n\u01b0\u1edbc)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u00e0ng ti\u1ec1n t\u1ec7 ph\u00e1t sinh l\u1ed7, k\u1ebf to\u00e1n ghi nh\u1eadn chi ph\u00ed t\u00e0i ch\u00ednh, ghi:<\/span>
\nN\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 1113 – V\u00e0ng ti\u1ec1n t\u1ec7 (theo gi\u00e1 mua trong n\u01b0\u1edbc).<\/span><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u c\u00e1ch h\u1ea1ch to\u00e1n ti\u1ec1n m\u1eb7t – TK 111 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 12, Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u1edbi nh\u1ea5t<\/p>\n","protected":false},"author":7,"featured_media":4068,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[403],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3862"}],"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=3862"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3862\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4068"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3862"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3862"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}