{"id":3966,"date":"2015-07-25T07:24:38","date_gmt":"2015-07-25T07:24:38","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=3966"},"modified":"2015-07-25T08:32:53","modified_gmt":"2015-07-25T08:32:53","slug":"cach-hach-toan-chenh-lech-ty-gia-hoi-doai-tai-khoan-413","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=3966","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i – T\u00e0i kho\u1ea3n 413"},"content":{"rendered":"

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

K\u1ebf to\u00e1n Centax<\/a> xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i – T\u00e0i kho\u1ea3n 413 theo \u0110i\u1ec1u 69\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> m\u1edbi nh\u1ea5t nh\u01b0 sau:<\/span><\/p>\n

1. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 413 \u2013 Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/span><\/strong><\/p>\n

B\u00ean N\u1ee3:<\/span>
\n– L\u1ed7 t\u1ef7 gi\u00e1 do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7;<\/span>
\n– L\u1ed7 t\u1ef7 gi\u00e1 trong giai \u0111o\u1ea1n tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n, c\u00f4ng tr\u00ecnh tr\u1ecdng \u0111i\u1ec3m qu\u1ed1c gia g\u1eafn v\u1edbi nhi\u1ec7m v\u1ee5 \u1ed5n \u0111\u1ecbnh kinh t\u1ebf v\u0129 m\u00f4, an ninh, qu\u1ed1c ph\u00f2ng.<\/span>
\n– K\u1ebft chuy\u1ec3n l\u00e3i t\u1ef7 gi\u00e1 v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh;<\/span><\/p>\n

B\u00ean C\u00f3:<\/span>
\n– L\u00e3i t\u1ef7 gi\u00e1 do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7;<\/span>
\n– L\u00e3i t\u1ef7 gi\u00e1 trong giai \u0111o\u1ea1n tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n, c\u00f4ng tr\u00ecnh tr\u1ecdng \u0111i\u1ec3m qu\u1ed1c gia g\u1eafn v\u1edbi nhi\u1ec7m v\u1ee5 \u1ed5n \u0111\u1ecbnh kinh t\u1ebf v\u0129 m\u00f4, an ninh, qu\u1ed1c ph\u00f2ng.<\/span>
\n– K\u1ebft chuy\u1ec3n l\u1ed7 t\u1ef7 gi\u00e1 v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh;<\/span><\/p>\n

T\u00e0i kho\u1ea3n 413 c\u00f3 th\u1ec3 c\u00f3 s\u1ed1 d\u01b0 b\u00ean N\u1ee3 ho\u1eb7c s\u1ed1 d\u01b0 b\u00ean C\u00f3.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3: L\u1ed7 t\u1ef7 gi\u00e1 trong giai \u0111o\u1ea1n tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n, c\u00f4ng tr\u00ecnh tr\u1ecdng \u0111i\u1ec3m qu\u1ed1c gia g\u1eafn v\u1edbi nhi\u1ec7m v\u1ee5 \u1ed5n \u0111\u1ecbnh kinh t\u1ebf v\u0129 m\u00f4, an ninh, qu\u1ed1c ph\u00f2ng.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean C\u00f3: L\u00e3i t\u1ef7 gi\u00e1 trong giai \u0111o\u1ea1n tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n, c\u00f4ng tr\u00ecnh tr\u1ecdng \u0111i\u1ec3m qu\u1ed1c gia g\u1eafn v\u1edbi nhi\u1ec7m v\u1ee5 \u1ed5n \u0111\u1ecbnh kinh t\u1ebf v\u0129 m\u00f4, an ninh, qu\u1ed1c ph\u00f2ng.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 413 – Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i, c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 4131 – Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7: Ph\u1ea3n \u00e1nh s\u1ed1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 (l\u00e3i, l\u1ed7 t\u1ef7 gi\u00e1) cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh, k\u1ec3 c\u1ea3 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 XDCB (doanh nghi\u1ec7p SXKD c\u00f3 c\u1ea3 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 XDCB).<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 4132 – Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i giai \u0111o\u1ea1n tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng: Ph\u1ea3n \u00e1nh s\u1ed1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh v\u00e0 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 trong giai \u0111o\u1ea1n tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng. T\u00e0i kho\u1ea3n n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n, c\u00f4ng tr\u00ecnh tr\u1ecdng \u0111i\u1ec3m qu\u1ed1c gia g\u1eafn v\u1edbi nhi\u1ec7m v\u1ee5 \u1ed5n \u0111\u1ecbnh kinh t\u1ebf v\u0129 m\u00f4, an ninh, qu\u1ed1c ph\u00f2ng.<\/span><\/p>\n

2. 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

2.1. K\u1ebf to\u00e1n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong k\u1ef3 (k\u1ec3 c\u1ea3 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 trong giai \u0111o\u1ea1n tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng c\u1ee7a
\nc\u00e1c doanh nghi\u1ec7p kh\u00f4ng do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7):<\/span><\/strong><\/p>\n

a) Khi mua v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, TSC\u0110, d\u1ecbch v\u1ee5 thanh to\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7:<\/span>
\nN\u1ee3 c\u00e1c TK 151, 152, 153, 156, 157, 211, 213, 217, 241, 623, 627, 641, 642 <\/span>
\n(t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y giao d\u1ecbch)<\/span>
\nN\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 c\u00e1c TK 111 (1112), 112 (1122) (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 mua v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, TSC\u0110, d\u1ecbch v\u1ee5 c\u1ee7a nh\u00e0 cung c\u1ea5p ch\u01b0a thanh to\u00e1n ti\u1ec1n, khi vay ho\u1eb7c nh\u1eadn n\u1ee3 n\u1ed9i b\u1ed9… b\u1eb1ng ngo\u1ea1i t\u1ec7, c\u0103n c\u1ee9 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y giao d\u1ecbch, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 111, 112, 152, 153, 156, 211, 627, 641, 642… <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 331, 341, 336…<\/span><\/p>\n

c) Khi \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n cho ng\u01b0\u1eddi b\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111\u1ec3 mua v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, TSC\u0110, d\u1ecbch v\u1ee5:<\/span><\/p>\n

– K\u1ebf to\u00e1n ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m \u1ee9ng tr\u01b0\u1edbc, ghi:<\/span>
\nN\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y \u1ee9ng tr\u01b0\u1edbc)<\/span>
\nN\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 c\u00e1c TK 111 (1112), 112 (1122) (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

– Khi nh\u1eadn v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, TSC\u0110, d\u1ecbch v\u1ee5 t\u1eeb ng\u01b0\u1eddi b\u00e1n, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, TSC\u0110, d\u1ecbch v\u1ee5 t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n, k\u1ebf to\u00e1n ghi nh\u1eadn theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m \u1ee9ng tr\u01b0\u1edbc, ghi: <\/span>
\nN\u1ee3 c\u00e1c TK 151, 152, 153, 156, 157, 211, 213, 217, 241, 623, 627, 641, 642 <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf ng\u00e0y \u1ee9ng tr\u01b0\u1edbc).<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, TSC\u0110, d\u1ecbch v\u1ee5 c\u00f2n n\u1ee3 ch\u01b0a thanh to\u00e1n ti\u1ec1n, k\u1ebf to\u00e1n ghi nh\u1eadn theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh (ng\u00e0y giao d\u1ecbch), ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 151, 152, 153, 156, 157, 211, 213, 217, 241, 623, 627, 641, 642 <\/span>
\n(t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y giao d\u1ecbch)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf ng\u00e0y giao d\u1ecbch).<\/span><\/p>\n

d) 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…), ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 331, 336, 341,… (t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n)<\/span>
\nN\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 c\u00e1c TK 111 (1112), 112 (1122) (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

e) Khi ph\u00e1t sinh doanh thu, thu nh\u1eadp kh\u00e1c b\u1eb1ng ngo\u1ea1i t\u1ec7, c\u0103n c\u1ee9 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y giao d\u1ecbch, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 111(1112), 112(1122), 131… (t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y giao d\u1ecbch)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 511, 711 (t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y giao d\u1ecbch).<\/span><\/p>\n

g) Khi nh\u1eadn tr\u01b0\u1edbc ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi mua b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111\u1ec3 cung c\u1ea5p v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, TSC\u0110, d\u1ecbch v\u1ee5:<\/span><\/p>\n

– K\u1ebf to\u00e1n ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc c\u1ee7a ng\u01b0\u1eddi mua theo 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 c\u00e1c TK 111 (1112), 112 (1122) <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

– Khi chuy\u1ec3n giao v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, TSC\u0110, d\u1ecbch v\u1ee5 cho ng\u01b0\u1eddi mua, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi ph\u1ea7n doanh thu, thu nh\u1eadp t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111\u00e3 nh\u1eadn tr\u01b0\u1edbc c\u1ee7a ng\u01b0\u1eddi mua, k\u1ebf to\u00e1n ghi nh\u1eadn theo 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 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng (t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf th\u1eddi \u0111i\u1ec3m nh\u1eadn tr\u01b0\u1edbc) <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 511, 711.<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi ph\u1ea7n doanh thu, thu nh\u1eadp ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n, k\u1ebf to\u00e1n ghi nh\u1eadn theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh, ghi: <\/span>
\nN\u1ee3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng <\/span>
\nC\u00f3 c\u00e1c TK 511, 711.<\/span><\/p>\n

h) Khi thu \u0111\u01b0\u1ee3c ti\u1ec1n n\u1ee3 ph\u1ea3i thu b\u1eb1ng ngo\u1ea1i t\u1ec7, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 111 (1112), 112 (1122) (t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y giao d\u1ecbch)<\/span>
\nN\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 c\u00e1c TK 131, 136, 138 (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

i) Khi cho vay, \u0111\u1ea7u t\u01b0 b\u1eb1ng ngo\u1ea1i t\u1ec7, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 121, 128, 221, 222, 228 (t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y giao d\u1ecbch)<\/span>
\nN\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 c\u00e1c TK 111 (1112), 112 (1122) (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

k) C\u00e1c kho\u1ea3n k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 b\u1eb1ng ngo\u1ea1i t\u1ec7<\/span><\/p>\n

– Khi mang ngo\u1ea1i t\u1ec7 \u0111i k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9, ghi:<\/span>
\n N\u1ee3 TK 244 – C\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111 (1112), 112 (1122) (t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n).<\/span><\/p>\n

– Khi nh\u1eadn l\u1ea1i ti\u1ec1n k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 111 (1112), 112 (1122) (t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf khi nh\u1eadn l\u1ea1i)<\/span>
\nN\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (l\u1ed7 t\u1ef7 gi\u00e1)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 244 – C\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 (t\u1ef7 gi\u00e1 ghi s\u1ed5)<\/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).<\/span><\/p>\n

2.2. K\u1ebf to\u00e1n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7<\/span><\/strong><\/p>\n

a) Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 theo t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o:<\/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 1112, 1122, 128, 228, 131, 136, 138, 331, 341,..<\/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 ph\u00e1t sinh l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i, ghi:<\/span>
\nN\u1ee3 TK 413 – Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i (4131)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 1112, 1122, 128, 228, 131, 136, 138, 331, 341,…<\/span><\/p>\n

b) K\u1ebf to\u00e1n x\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7: K\u1ebf to\u00e1n k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u0111\u00e1nh gi\u00e1 l\u1ea1i (theo s\u1ed1 thu\u1ea7n sau khi b\u00f9 tr\u1eeb s\u1ed1 ph\u00e1t sinh b\u00ean N\u1ee3 v\u00e0 b\u00ean C\u00f3 c\u1ee7a TK 4131) v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i), ho\u1eb7c doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (n\u1ebfu l\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i) \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh:<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n l\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u0111\u00e1nh gi\u00e1 l\u1ea1i cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, ghi:<\/span>
\nN\u1ee3 TK 413 – Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i (4131)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (n\u1ebfu l\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i).<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u0111\u00e1nh gi\u00e1 l\u1ea1i cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh, ghi:<\/span>
\nN\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i)<\/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

c) K\u1ebf to\u00e1n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh trong giai \u0111o\u1ea1n tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p do Nh\u00e0 n\u01b0\u1edbc n\u1eafm gi\u1eef 100% v\u1ed1n \u0111i\u1ec1u l\u1ec7 c\u00f3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n, c\u00f4ng tr\u00ecnh tr\u1ecdng \u0111i\u1ec3m qu\u1ed1c gia g\u1eafn v\u1edbi nhi\u1ec7m v\u1ee5 \u1ed5n \u0111\u1ecbnh kinh t\u1ebf v\u0129 m\u00f4, an ninh, qu\u1ed1c ph\u00f2ng:<\/span><\/p>\n

\u0110\u01a1n v\u1ecb \u00e1p d\u1ee5ng t\u1ea5t c\u1ea3 c\u00e1c quy \u0111\u1ecbnh v\u1ec1 t\u1ef7 gi\u00e1 v\u00e0 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p kh\u00e1c, ngo\u1ea1i tr\u1eeb:<\/span><\/p>\n

– Vi\u1ec7c ghi nh\u1eadn kho\u1ea3n l\u00e3i t\u1ef7 gi\u00e1 khi ph\u00e1t sinh \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o b\u00ean C\u00f3 TK 413 – Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i;<\/span><\/p>\n

– Vi\u1ec7c ghi nh\u1eadn kho\u1ea3n l\u1ed7 t\u1ef7 gi\u00e1 khi ph\u00e1t sinh \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o b\u00ean N\u1ee3 TK 413 – Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i;<\/span><\/p>\n

Khi doanh nghi\u1ec7p \u0111i v\u00e0o ho\u1ea1t \u0111\u1ed9ng, k\u1ebf to\u00e1n k\u1ebft chuy\u1ec3n kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ho\u1eb7c chi ph\u00ed t\u00e0i ch\u00ednh.<\/span><\/p>\n

d) X\u1eed l\u00fd s\u1ed1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 c\u00f2n l\u1ea1i tr\u00ean TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u00e0 TK 3387 – Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n:<\/span><\/p>\n

– 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 tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c) 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>
\nN\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.<\/span><\/p>\n

– C\u00e1c doanh nghi\u1ec7p ch\u01b0a ph\u00e2n b\u1ed5 h\u1ebft kho\u1ea3n l\u00e3i 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 3387 tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c) ph\u1ea3i k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 l\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3, ghi:<\/span>
\nN\u1ee3 TK 3387 – Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i – T\u00e0i kho\u1ea3n 413 theo \u0110i\u1ec1u 69 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u1edbi nh\u1ea5t<\/p>\n","protected":false},"author":7,"featured_media":4128,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[421],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3966"}],"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=3966"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3966\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4128"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3966"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3966"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}