{"id":3928,"date":"2015-07-25T06:47:21","date_gmt":"2015-07-25T06:47:21","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=3928"},"modified":"2015-07-30T03:55:13","modified_gmt":"2015-07-30T03:55:13","slug":"cach-hach-toan-tk-911-xac-dinh-ket-qua-kinh-doanh","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=3928","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh"},"content":{"rendered":"

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

C\u0103n c\u1ee9 \u0110i\u1ec1u 96 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> c\u00f3 h\u01b0\u1edbng d\u1eabn C\u00e1ch h\u1ea1ch to\u00e1n TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh\u00a0doanh<\/strong>. K\u1ebf to\u00e1n Centax<\/a> tr\u00ecnh b\u00e0y nh\u01b0 sau:<\/span><\/p>\n

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

T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh v\u00e0 ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n n\u0103m. K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a doanh nghi\u1ec7p bao g\u1ed3m: K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kh\u00e1c.<\/span><\/p>\n

 <\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/span><\/strong><\/span><\/h2>\n

B\u00ean N\u1ee3: <\/span>
\n– Tr\u1ecb gi\u00e1 v\u1ed1n c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n;<\/span>
\n– Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 chi ph\u00ed kh\u00e1c;<\/span>
\n– Chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p;<\/span>
\n– K\u1ebft chuy\u1ec3n l\u00e3i.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span>
\n– Doanh thu thu\u1ea7n v\u1ec1 s\u1ed1 s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n trong k\u1ef3;<\/span>
\n– Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c v\u00e0 kho\u1ea3n ghi gi\u1ea3m chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n l\u1ed7.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 911 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><\/span><\/h2>\n

a) Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, th\u1ef1c hi\u1ec7n vi\u1ec7c k\u1ebft chuy\u1ec3n s\u1ed1 doanh thu b\u00e1n h\u00e0ng thu\u1ea7n v\u00e0o t\u00e0i kho\u1ea3n X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh, 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 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/p>\n

b) K\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 v\u1ed1n c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 ti\u00eau th\u1ee5 trong k\u1ef3, chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, nh\u01b0 chi ph\u00ed kh\u1ea5u hao, chi ph\u00ed s\u1eeda ch\u1eefa, n\u00e2ng c\u1ea5p, chi ph\u00ed cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng, chi ph\u00ed thanh l\u00fd nh\u01b0\u1ee3ng b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, ghi:<\/span>
\nN\u1ee3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/span><\/p>\n

c) Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c, ghi:<\/span>
\nN\u1ee3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/span>
\nN\u1ee3 TK 711 – Thu nh\u1eadp kh\u00e1c<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/p>\n

d) Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c, ghi:<\/span>
\nN\u1ee3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 811 – Chi ph\u00ed kh\u00e1c.<\/span><\/p>\n

\u0111) Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh, ghi:<\/span>
\nN\u1ee3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 8211 – Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

e) Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 v\u00e0 s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 TK 8212 \u201cChi ph\u00ed thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i\u201d:<\/span><\/p>\n

– N\u1ebfu TK 8212 c\u00f3 s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 l\u1edbn h\u01a1n s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3, th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch, ghi:<\/span>
\nN\u1ee3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 8212 – Chi ph\u00ed thu\u1ebf thu nh\u1eadp ho\u00e3n l\u1ea1i.<\/span><\/p>\n

– N\u1ebfu s\u1ed1 ph\u00e1t sinh N\u1ee3 TK 8212 nh\u1ecf h\u01a1n s\u1ed1 ph\u00e1t sinh C\u00f3 TK 8212, k\u1ebf to\u00e1n k\u1ebft chuy\u1ec3n s\u1ed1 ch\u00eanh l\u1ec7ch, ghi:<\/span>
\nN\u1ee3 TK 8212 – Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ho\u00e3n l\u1ea1i<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/p>\n

g) Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n chi ph\u00ed b\u00e1n h\u00e0ng ph\u00e1t sinh trong k\u1ef3, ghi:<\/span>
\nN\u1ee3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 641 – Chi ph\u00ed b\u00e1n h\u00e0ng.<\/span><\/p>\n

h) Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p ph\u00e1t sinh trong k\u1ef3, ghi:<\/span>
\nN\u1ee3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n

i) K\u1ebft chuy\u1ec3n k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh trong k\u1ef3 v\u00e0o l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i:<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n l\u00e3i, ghi:<\/span>
\nN\u1ee3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 421 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i.<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n l\u1ed7, ghi: <\/span>
\nN\u1ee3 TK 421 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/p>\n

k) \u0110\u1ecbnh k\u1ef3, \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p theo d\u00f5i k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3 nh\u01b0ng kh\u00f4ng theo d\u00f5i \u0111\u1ebfn l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3 l\u00ean \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean:<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n l\u00e3i, ghi:<\/span>
\n N\u1ee3 TK 911- X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9.<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n l\u1ed7, ghi:<\/span>
\n N\u1ee3 TK 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh. <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

C\u0103n c\u1ee9 \u0110i\u1ec1u 96 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC c\u00f3 h\u01b0\u1edbng d\u1eabn C\u00e1ch h\u1ea1ch to\u00e1n TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh\u00a0doanh. K\u1ebf to\u00e1n Centax tr\u00ecnh b\u00e0y nh\u01b0 sau: 1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh v\u00e0 ph\u1ea3n \u00e1nh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c c\u1ee7a..<\/p>\n","protected":false},"author":7,"featured_media":4073,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[413],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3928"}],"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=3928"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3928\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4073"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3928"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3928"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}