{"id":3919,"date":"2015-07-25T06:43:07","date_gmt":"2015-07-25T06:43:07","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=3919"},"modified":"2015-07-25T08:09:58","modified_gmt":"2015-07-25T08:09:58","slug":"cach-hach-toan-tien-dang-chuyen-tai-khoan-113","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=3919","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n ti\u1ec1n \u0111ang chuy\u1ec3n – t\u00e0i kho\u1ea3n 113"},"content":{"rendered":"

\"C\u00e1chK\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n ti\u1ec1n \u0111ang chuy\u1ec3n – t\u00e0i kho\u1ea3n 113 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 14, Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u1edbi nh\u1ea5t.<\/span><\/p>\n

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

T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p v\u00e0o Ng\u00e2n h\u00e0ng, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, \u0111\u00e3 g\u1eedi b\u01b0u \u0111i\u1ec7n \u0111\u1ec3 chuy\u1ec3n cho Ng\u00e2n h\u00e0ng nh\u01b0ng ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c gi\u1ea5y b\u00e1o C\u00f3, \u0111\u00e3 tr\u1ea3 cho doanh nghi\u1ec7p kh\u00e1c hay \u0111\u00e3 l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n t\u1ea1i Ng\u00e2n h\u00e0ng \u0111\u1ec3 tr\u1ea3 cho doanh nghi\u1ec7p kh\u00e1c nh\u01b0ng ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c gi\u1ea5y b\u00e1o N\u1ee3 hay b\u1ea3n sao k\u00ea c\u1ee7a Ng\u00e2n h\u00e0ng.<\/span><\/p>\n

Ti\u1ec1n \u0111ang chuy\u1ec3n g\u1ed3m ti\u1ec1n Vi\u1ec7t Nam v\u00e0 ngo\u1ea1i t\u1ec7 \u0111ang chuy\u1ec3n trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/span>
\n– Thu ti\u1ec1n m\u1eb7t ho\u1eb7c s\u00e9c n\u1ed9p th\u1eb3ng v\u00e0o Ng\u00e2n h\u00e0ng;<\/span>
\n– Chuy\u1ec3n ti\u1ec1n qua b\u01b0u \u0111i\u1ec7n \u0111\u1ec3 tr\u1ea3 cho doanh nghi\u1ec7p kh\u00e1c;<\/span>
\n– Thu ti\u1ec1n b\u00e1n h\u00e0ng chuy\u1ec3n th\u1eb3ng v\u00e0o Kho b\u1ea1c \u0111\u1ec3 n\u1ed9p thu\u1ebf (giao ti\u1ec1n tay ba gi\u1eefa doanh nghi\u1ec7p v\u1edbi ng\u01b0\u1eddi mua h\u00e0ng v\u00e0 Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc).<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 113 – Ti\u1ec1n \u0111ang chuy\u1ec3n<\/span><\/h2>\n

B\u00ean N\u1ee3:<\/span><\/span>
\n– C\u00e1c kho\u1ea3n ti\u1ec1n m\u1eb7t ho\u1eb7c s\u00e9c b\u1eb1ng ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7 \u0111\u00e3 n\u1ed9p v\u00e0o Ng\u00e2n h\u00e0ng ho\u1eb7c \u0111\u00e3 g\u1eedi b\u01b0u \u0111i\u1ec7n \u0111\u1ec3 chuy\u1ec3n v\u00e0o Ng\u00e2n h\u00e0ng nh\u01b0ng ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c gi\u1ea5y b\u00e1o C\u00f3;<\/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 l\u00e0 ti\u1ec1n \u0111ang chuy\u1ec3n t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/span>
\n– S\u1ed1 ti\u1ec1n k\u1ebft chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n 112 – Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, ho\u1eb7c t\u00e0i kho\u1ea3n c\u00f3 li\u00ean quan;<\/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 l\u00e0 ti\u1ec1n \u0111ang chuy\u1ec3n t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/span> <\/span>
\n C\u00e1c kho\u1ea3n ti\u1ec1n c\u00f2n \u0111ang chuy\u1ec3n t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 113 – Ti\u1ec1n \u0111ang chuy\u1ec3n, c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1131 – Ti\u1ec1n Vi\u1ec7t Nam: Ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n Vi\u1ec7t Nam \u0111ang chuy\u1ec3n.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1132 – Ngo\u1ea1i t\u1ec7: Ph\u1ea3n \u00e1nh s\u1ed1 ngo\u1ea1i t\u1ec7 \u0111ang chuy\u1ec3n.<\/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

a) Thu ti\u1ec1n b\u00e1n h\u00e0ng, ti\u1ec1n n\u1ee3 c\u1ee7a kh\u00e1ch h\u00e0ng ho\u1eb7c c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u1eb7c s\u00e9c n\u1ed9p th\u1eb3ng v\u00e0o Ng\u00e2n h\u00e0ng (kh\u00f4ng qua qu\u1ef9) nh\u01b0ng ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c gi\u1ea5y b\u00e1o C\u00f3 c\u1ee7a Ng\u00e2n h\u00e0ng, ghi:<\/span>
\n N\u1ee3 TK 113 – Ti\u1ec1n \u0111ang chuy\u1ec3n (1131, 1132)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng (thu n\u1ee3 c\u1ee7a kh\u00e1ch h\u00e0ng)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 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 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/span>
\n\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

b) Xu\u1ea5t qu\u1ef9 ti\u1ec1n m\u1eb7t g\u1eedi v\u00e0o Ng\u00e2n h\u00e0ng nh\u01b0ng ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c gi\u1ea5y b\u00e1o C\u00f3 c\u1ee7a Ng\u00e2n h\u00e0ng, ghi:<\/span>
\n N\u1ee3 TK 113 – Ti\u1ec1n \u0111ang chuy\u1ec3n (1131, 1132)<\/span>
\n\u00a0 \u00a0 \u00a0C\u00f3 TK 111 – Ti\u1ec1n m\u1eb7t (1111, 1112).<\/span><\/p>\n

c) L\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n \u1edf Ng\u00e2n h\u00e0ng \u0111\u1ec3 tr\u1ea3 cho ch\u1ee7 n\u1ee3 nh\u01b0ng ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c gi\u1ea5y b\u00e1o N\u1ee3 c\u1ee7a Ng\u00e2n h\u00e0ng, ghi:<\/span>
\n N\u1ee3 TK 113 – Ti\u1ec1n \u0111ang chuy\u1ec3n (1131, 1132)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 112 – Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng (1121, 1122).<\/span><\/p>\n

d) Kh\u00e1ch h\u00e0ng tr\u1ea3 tr\u01b0\u1edbc ti\u1ec1n mua h\u00e0ng b\u1eb1ng s\u00e9c, doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p s\u00e9c v\u00e0o Ng\u00e2n h\u00e0ng nh\u01b0ng ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c gi\u1ea5y b\u00e1o C\u00f3 c\u1ee7a Ng\u00e2n h\u00e0ng, ghi:<\/span>
\n N\u1ee3 TK 113 – Ti\u1ec1n \u0111ang chuy\u1ec3n (1131, 1132)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

\u0111) Ng\u00e2n h\u00e0ng b\u00e1o C\u00f3 c\u00e1c kho\u1ea3n ti\u1ec1n \u0111ang chuy\u1ec3n \u0111\u00e3 v\u00e0o t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi c\u1ee7a doanh nghi\u1ec7p, ghi:<\/span>
\n N\u1ee3 TK 112 – Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng (1121, 1122)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 113 – Ti\u1ec1n \u0111ang chuy\u1ec3n (1131, 1132).<\/span><\/p>\n

e) Ng\u00e2n h\u00e0ng b\u00e1o N\u1ee3 c\u00e1c kho\u1ea3n ti\u1ec1n \u0111ang chuy\u1ec3n \u0111\u00e3 chuy\u1ec3n cho ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5, ghi:<\/span>
\n N\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 113 – Ti\u1ec1n \u0111ang chuy\u1ec3n (1131, 1132).<\/span><\/p>\n

g) Vi\u1ec7c \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 ngo\u1ea1i t\u1ec7 l\u00e0 ti\u1ec1n \u0111ang chuy\u1ec3n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 ngo\u1ea1i t\u1ec7 l\u00e0 ti\u1ec1n m\u1eb7t (xem t\u00e0i kho\u1ea3n 111)<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n ti\u1ec1n \u0111ang chuy\u1ec3n – t\u00e0i kho\u1ea3n 113 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 14, Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u1edbi nh\u1ea5t<\/p>\n","protected":false},"author":7,"featured_media":4065,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[411],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3919"}],"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=3919"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3919\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4065"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3919"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3919"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}