{"id":3886,"date":"2015-07-25T06:14:21","date_gmt":"2015-07-25T06:14:21","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=3886"},"modified":"2015-07-30T03:55:45","modified_gmt":"2015-07-30T03:55:45","slug":"cach-hach-toan-chi-phi-khac-tk-811","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=3886","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n Chi ph\u00ed kh\u00e1c – TK 811"},"content":{"rendered":"

\"C\u00e1ch<\/h2>\n

C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 94 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/strong> c\u00f3 h\u01b0\u1edbng d\u1eabn C\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed kh\u00e1c – TK 811. K\u1ebf to\u00e1n Centax<\/a><\/strong> xin \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y nh\u01b0 sau:<\/span><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/strong><\/span><\/h2>\n

a) T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh nh\u1eefng kho\u1ea3n chi ph\u00ed ph\u00e1t sinh do c\u00e1c s\u1ef1 ki\u1ec7n hay c\u00e1c nghi\u1ec7p v\u1ee5 ri\u00eang bi\u1ec7t v\u1edbi ho\u1ea1t \u0111\u1ed9ng th\u00f4ng th\u01b0\u1eddng c\u1ee7a c\u00e1c doanh nghi\u1ec7p. Chi ph\u00ed kh\u00e1c c\u1ee7a doanh nghi\u1ec7p c\u00f3 th\u1ec3 g\u1ed3m:<\/span>
\n– Chi ph\u00ed thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 (g\u1ed3m c\u1ea3 chi ph\u00ed \u0111\u1ea5u th\u1ea7u ho\u1ea1t \u0111\u1ed9ng thanh l\u00fd). S\u1ed1 ti\u1ec1n thu t\u1eeb b\u00e1n h\u1ed3 s\u01a1 th\u1ea7u ho\u1ea1t \u0111\u1ed9ng thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110;<\/span>
\n– Ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c chia t\u1eeb BCC nh\u1ecf h\u01a1n chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng t\u00e0i s\u1ea3n \u0111\u1ed3ng ki\u1ec3m so\u00e1t;<\/span>
\n– Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 b\u1ecb ph\u00e1 d\u1ee1;<\/span>
\n– Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 (n\u1ebfu c\u00f3); <\/span>
\n– Ch\u00eanh l\u1ec7ch l\u1ed7 do \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, TSC\u0110 \u0111\u01b0a \u0111i g\u00f3p v\u1ed1n v\u00e0o c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft, \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n kh\u00e1c; <\/span>
\n– Ti\u1ec1n ph\u1ea1t ph\u1ea3i tr\u1ea3 do vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, ph\u1ea1t h\u00e0nh ch\u00ednh; <\/span>
\n– C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c.<\/span><\/p>\n

b) C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed t\u00ednh thu\u1ebf TNDN theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf nh\u01b0ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb v\u00e0 \u0111\u00e3 h\u1ea1ch to\u00e1n \u0111\u00fang theo Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed k\u1ebf to\u00e1n m\u00e0 ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh trong quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ec3 l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 811 – Chi ph\u00ed kh\u00e1c<\/span><\/strong><\/span><\/h2>\n

B\u00ean N\u1ee3: C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c ph\u00e1t sinh.<\/span><\/p>\n

B\u00ean C\u00f3: Cu\u1ed1i k\u1ef3, k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c ph\u00e1t sinh trong k\u1ef3 v\u00e0o t\u00e0i kho\u1ea3n 911 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 811 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/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><\/strong><\/h2>\n

a) H\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd TSC\u0110:<\/span><\/p>\n

– Ghi nh\u1eadn thu nh\u1eadp kh\u00e1c do nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd TSC\u0110, ghi:<\/span>
\nN\u1ee3 TK 111, 112, 131,…
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311) (n\u1ebfu c\u00f3).<\/span><\/p>\n

– Ghi gi\u1ea3m TSC\u0110 d\u00f9ng v\u00e0o SXKD \u0111\u00e3 nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd, ghi:<\/span>
\nN\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (gi\u00e1 tr\u1ecb hao m\u00f2n)<\/span>
\nN\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 213 – TSC\u0110 v\u00f4 h\u00ecnh (nguy\u00ean gi\u00e1).<\/span><\/p>\n

– Ghi nh\u1eadn c\u00e1c chi ph\u00ed ph\u00e1t sinh cho ho\u1ea1t \u0111\u1ed9ng nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd TSC\u0110, ghi:<\/span>
\nN\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c <\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331) (n\u1ebfu c\u00f3)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 141,…<\/span><\/p>\n

– Ghi nh\u1eadn kho\u1ea3n thu t\u1eeb b\u00e1n h\u1ed3 s\u01a1 th\u1ea7u li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, ghi:<\/span>
\n N\u1ee3 TK 111, 112, 138… <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 811 – Chi ph\u00ed kh\u00e1c.<\/span><\/p>\n

b) Khi ph\u00e1 d\u1ee1 TSC\u0110, ghi:<\/span>
\nN\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (gi\u00e1 tr\u1ecb hao m\u00f2n)<\/span>
\nN\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 213 – TSC\u0110 v\u00f4 h\u00ecnh (nguy\u00ean gi\u00e1).<\/span><\/p>\n

c) K\u1ebf to\u00e1n chi ph\u00ed kh\u00e1c ph\u00e1t sinh khi \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, TSC\u0110 \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft: Th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c TK 221, 222, 228.<\/span><\/p>\n

d) Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u0111\u1ed5i h\u00ecnh th\u1ee9c s\u1edf h\u1eefu doanh nghi\u1ec7p (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n \u0111\u1ed5i doanh nghi\u1ec7p 100% v\u1ed1n nh\u00e0 n\u01b0\u1edbc th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n) n\u1ebfu \u0111\u01b0\u1ee3c ph\u00e9p ti\u1ebfn h\u00e0nh x\u00e1c \u0111\u1ecbnh l\u1ea1i gi\u00e1 tr\u1ecb doanh nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n \u0111\u1ed5i, \u0111\u1ed1i v\u1edbi c\u00e1c t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 gi\u1ea3m ghi:<\/span>
\n N\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK li\u00ean quan.<\/span><\/p>\n

\u0111) H\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n ti\u1ec1n b\u1ecb ph\u1ea1t do vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh, ghi:<\/span>
\nN\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 111, 112<\/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>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c.<\/span><\/p>\n

e) Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 chi ph\u00ed kh\u00e1c ph\u00e1t sinh trong k\u1ef3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh, ghi:<\/span>
\nN\u1ee3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 811 – Chi ph\u00ed kh\u00e1c.<\/span><\/p>\n

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

C\u0103n c\u1ee9 v\u00e0o \u0110i\u1ec1u 94 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC c\u00f3 h\u01b0\u1edbng d\u1eabn C\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed kh\u00e1c – TK 811. K\u1ebf to\u00e1n Centax xin \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y nh\u01b0 sau: 1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n a) T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh nh\u1eefng kho\u1ea3n chi ph\u00ed ph\u00e1t sinh do c\u00e1c s\u1ef1 ki\u1ec7n hay c\u00e1c nghi\u1ec7p v\u1ee5 ri\u00eang..<\/p>\n","protected":false},"author":7,"featured_media":4037,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[406],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3886"}],"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=3886"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3886\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4037"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3886"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3886"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}