{"id":3999,"date":"2015-07-25T07:47:10","date_gmt":"2015-07-25T07:47:10","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=3999"},"modified":"2015-07-25T08:53:36","modified_gmt":"2015-07-25T08:53:36","slug":"cach-hach-toan-khoan-phai-thu-cua-khach-hang-tk-131","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=3999","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n kho\u1ea3n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng – TK 131"},"content":{"rendered":"

K\u1ebf to\u00e1n Centax<\/a> xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n kho\u1ea3n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng – TK 131 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 18, 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><\/h2>\n

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu v\u00e0 t\u00ecnh h\u00ecnh thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu c\u1ee7a doanh nghi\u1ec7p v\u1edbi kh\u00e1ch h\u00e0ng v\u1ec1 ti\u1ec1n b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, B\u0110S \u0111\u1ea7u t\u01b0, TSC\u0110, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, cung c\u1ea5p d\u1ecbch v\u1ee5. T\u00e0i kho\u1ea3n n\u00e0y c\u00f2n d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u1ee7a ng\u01b0\u1eddi nh\u1eadn th\u1ea7u XDCB v\u1edbi ng\u01b0\u1eddi giao th\u1ea7u v\u1ec1 kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng t\u00e1c XDCB \u0111\u00e3 ho\u00e0n th\u00e0nh. Kh\u00f4ng ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y c\u00e1c nghi\u1ec7p v\u1ee5 thu ti\u1ec1n ngay.<\/span><\/p>\n

b) Kho\u1ea3n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng c\u1ea7n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng, t\u1eebng n\u1ed9i dung ph\u1ea3i thu, theo d\u00f5i chi ti\u1ebft k\u1ef3 h\u1ea1n thu h\u1ed3i (tr\u00ean 12 th\u00e1ng hay kh\u00f4ng qu\u00e1 12 th\u00e1ng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o) v\u00e0 ghi ch\u00e9p theo t\u1eebng l\u1ea7n thanh to\u00e1n. \u0110\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i thu l\u00e0 c\u00e1c kh\u00e1ch h\u00e0ng c\u00f3 quan h\u1ec7 kinh t\u1ebf v\u1edbi doanh nghi\u1ec7p v\u1ec1 mua s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, nh\u1eadn cung c\u1ea5p d\u1ecbch v\u1ee5, k\u1ec3 c\u1ea3 TSC\u0110, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh.<\/span><\/p>\n

 <\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/span><\/h2>\n

B\u00ean N\u1ee3:<\/span><\/span>
\n – S\u1ed1 ti\u1ec1n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng ph\u00e1t sinh trong k\u1ef3 khi b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, B\u0110S \u0111\u1ea7u t\u01b0, TSC\u0110, d\u1ecbch v\u1ee5, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ;<\/span>
\n – S\u1ed1 ti\u1ec1n th\u1eeba tr\u1ea3 l\u1ea1i cho kh\u00e1ch h\u00e0ng.<\/span>
\n – \u0110\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i thu b\u1eb1ng ngo\u1ea1i t\u1ec7 (tr\u01b0\u1eddng h\u1ee3p t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 t\u0103ng so v\u1edbi \u0110\u1ed3ng Vi\u1ec7t Nam).<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/span>
\n – S\u1ed1 ti\u1ec1n kh\u00e1ch h\u00e0ng \u0111\u00e3 tr\u1ea3 n\u1ee3;<\/span>
\n – S\u1ed1 ti\u1ec1n \u0111\u00e3 nh\u1eadn \u1ee9ng tr\u01b0\u1edbc, tr\u1ea3 tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng;<\/span>
\n – Kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n cho kh\u00e1ch h\u00e0ng sau khi \u0111\u00e3 giao h\u00e0ng v\u00e0 kh\u00e1ch h\u00e0ng c\u00f3 khi\u1ebfu n\u1ea1i;<\/span>
\n – Doanh thu c\u1ee7a s\u1ed1 h\u00e0ng \u0111\u00e3 b\u00e1n b\u1ecb ng\u01b0\u1eddi mua tr\u1ea3 l\u1ea1i (c\u00f3 thu\u1ebf GTGT ho\u1eb7c kh\u00f4ng c\u00f3 thu\u1ebf GTGT);<\/span>
\n – S\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u thanh to\u00e1n v\u00e0 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i cho ng\u01b0\u1eddi mua.<\/span>
\n – \u0110\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i thu b\u1eb1ng ngo\u1ea1i t\u1ec7 (tr\u01b0\u1eddng h\u1ee3p t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 gi\u1ea3m so v\u1edbi \u0110\u1ed3ng Vi\u1ec7t Nam).<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/span> <\/span>S\u1ed1 ti\u1ec1n c\u00f2n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

T\u00e0i kho\u1ea3n n\u00e0y c\u00f3 th\u1ec3 c\u00f3 s\u1ed1 d\u01b0 b\u00ean C\u00f3. S\u1ed1 d\u01b0 b\u00ean C\u00f3 ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc, ho\u1eb7c s\u1ed1 \u0111\u00e3 thu nhi\u1ec1u h\u01a1n s\u1ed1 ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng chi ti\u1ebft theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3. Khi l\u1eadp B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, ph\u1ea3i l\u1ea5y s\u1ed1 d\u01b0 chi ti\u1ebft theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i thu c\u1ee7a t\u00e0i kho\u1ea3n n\u00e0y \u0111\u1ec3 ghi c\u1ea3 hai ch\u1ec9 ti\u00eau b\u00ean “T\u00e0i s\u1ea3n” v\u00e0 b\u00ean “Ngu\u1ed3n v\u1ed1n”.<\/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 ch\u01b0a thu \u0111\u01b0\u1ee3c ngay b\u1eb1ng ti\u1ec1n (k\u1ec3 c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u1ec1 ti\u1ec1n b\u00e1n h\u00e0ng xu\u1ea5t kh\u1ea9u c\u1ee7a b\u00ean giao \u1ee7y th\u00e1c), 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 \u0111\u01b0\u1ee3c t\u00e1ch ri\u00eang 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 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng (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. K\u1ebf to\u00e1n h\u00e0ng b\u00e1n b\u1ecb kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i: <\/span>
\n N\u1ee3 TK 5213 – H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i (gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf)<\/span>
\nN\u1ee3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (s\u1ed1 thu\u1ebf GTGT c\u1ee7a <\/span>h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i, chi ti\u1ebft cho t\u1eebng lo\u1ea1i thu\u1ebf)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

3.3. K\u1ebf to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u00e0 gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n \u0111\u00e3 ghi ngay tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu theo gi\u00e1 \u0111\u00e3 tr\u1eeb chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1 (ghi nh\u1eadn theo doanh thu thu\u1ea7n) v\u00e0 kh\u00f4ng ph\u1ea3n \u00e1nh ri\u00eang s\u1ed1 chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1;<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng ch\u01b0a th\u1ec3 hi\u1ec7n s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n do kh\u00e1ch h\u00e0ng ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng ho\u1eb7c ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 ph\u1ea3i chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1 th\u00ec doanh thu ghi nh\u1eadn theo gi\u00e1 ch\u01b0a tr\u1eeb chi\u1ebft kh\u1ea5u (doanh thu g\u1ed9p). Sau th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu, n\u1ebfu kh\u00e1ch h\u00e0ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1 th\u00ec k\u1ebf to\u00e1n ph\u1ea3i ghi nh\u1eadn ri\u00eang kho\u1ea3n chi\u1ebft kh\u1ea5u gi\u1ea3m gi\u00e1 \u0111\u1ec3 \u0111\u1ecbnh k\u1ef3 \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m doanh thu g\u1ed9p, ghi:<\/span>
\n N\u1ee3 TK 521 – C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu (5211, 5212)(gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf)<\/span>
\n N\u1ee3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (s\u1ed1 thu\u1ebf c\u1ee7a h\u00e0ng gi\u1ea3m <\/span>gi\u00e1, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng (t\u1ed5ng s\u1ed1 ti\u1ec1n gi\u1ea3m gi\u00e1).<\/span><\/p>\n

3.4. S\u1ed1 chi\u1ebft kh\u1ea5u thanh to\u00e1n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi mua do ng\u01b0\u1eddi mua thanh to\u00e1n ti\u1ec1n mua h\u00e0ng tr\u01b0\u1edbc th\u1eddi h\u1ea1n quy \u0111\u1ecbnh, tr\u1eeb v\u00e0o kho\u1ea3n n\u1ee3 ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng, ghi:<\/span>
\n N\u1ee3 TK 111 – Ti\u1ec1n m\u1eb7t<\/span>
\n N\u1ee3 TK 112 – Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng<\/span>
\n N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (S\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u thanh to\u00e1n)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

3.5. Nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n do kh\u00e1ch h\u00e0ng tr\u1ea3 (k\u1ec3 c\u1ea3 ti\u1ec1n l\u00e3i c\u1ee7a s\u1ed1 n\u1ee3 – n\u1ebfu c\u00f3), nh\u1eadn ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng theo h\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 111, 112,….<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (ph\u1ea7n ti\u1ec1n l\u00e3i).<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn \u1ee9ng tr\u01b0\u1edbc b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec b\u00ean C\u00f3 TK 131 ghi theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc (t\u1ef7 gi\u00e1 mua c\u1ee7a ng\u00e2n h\u00e0ng n\u01a1i th\u1ef1c hi\u1ec7n giao d\u1ecbch)<\/span><\/p>\n

3.6. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u1ee7a nh\u00e0 th\u1ea7u \u0111\u1ed1i v\u1edbi kh\u00e1ch h\u00e0ng li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng:<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng quy \u0111\u1ecbnh nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch:<\/span><\/p>\n

– Khi k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c \u01b0\u1edbc t\u00ednh m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady, k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb ph\u1ea3n \u00e1nh doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh (kh\u00f4ng ph\u1ea3i h\u00f3a \u0111\u01a1n) do nh\u00e0 th\u1ea7u t\u1ef1 x\u00e1c \u0111\u1ecbnh, ghi: <\/span>
\n N\u1ee3 TK 337 – Thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng <\/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><\/p>\n

– C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n kh\u00e1ch h\u00e0ng ph\u1ea3i tr\u1ea3 theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch \u0111\u00e3 ghi trong h\u1ee3p \u0111\u1ed3ng, ghi:<\/span>
\n N\u1ee3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 337 – Thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311).<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng quy \u0111\u1ecbnh nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c thanh to\u00e1n theo gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n, khi k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady v\u00e0 \u0111\u01b0\u1ee3c kh\u00e1ch h\u00e0ng x\u00e1c nh\u1eadn, k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp h\u00f3a \u0111\u01a1n tr\u00ean c\u01a1 s\u1edf ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh \u0111\u01b0\u1ee3c kh\u00e1ch h\u00e0ng x\u00e1c nh\u1eadn, c\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n, ghi:<\/span>
\n N\u1ee3 TK 131 – Ph\u1ea3i thu 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 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311).<\/span><\/p>\n

c) Kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng thu \u0111\u01b0\u1ee3c t\u1eeb kh\u00e1ch h\u00e0ng tr\u1ea3 ph\u1ee5 th\u00eam cho nh\u00e0 th\u1ea7u khi th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1t ho\u1eb7c v\u01b0\u1ee3t m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau c\u1ee5 th\u1ec3 \u0111\u00e3 \u0111\u01b0\u1ee3c ghi trong h\u1ee3p \u0111\u1ed3ng, ghi:<\/span>
\n N\u1ee3 TK 131- Ph\u1ea3i thu 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 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311).<\/span><\/p>\n

d) Kho\u1ea3n b\u1ed3i th\u01b0\u1eddng thu \u0111\u01b0\u1ee3c t\u1eeb kh\u00e1ch h\u00e0ng hay c\u00e1c b\u00ean kh\u00e1c \u0111\u1ec3 b\u00f9 \u0111\u1eafp cho c\u00e1c chi ph\u00ed kh\u00f4ng bao g\u1ed3m trong gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng (nh\u01b0 s\u1ef1 ch\u1eadm tr\u1ec5, sai s\u00f3t c\u1ee7a kh\u00e1ch h\u00e0ng v\u00e0 c\u00e1c tranh ch\u1ea5p v\u1ec1 c\u00e1c thay \u0111\u1ed5i trong vi\u1ec7c th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng), ghi:<\/span>
\n N\u1ee3 TK 131 – Ph\u1ea3i thu 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 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311).<\/span><\/p>\n

\u0111) Khi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh ho\u1eb7c kho\u1ea3n \u1ee9ng tr\u01b0\u1edbc t\u1eeb kh\u00e1ch h\u00e0ng, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 111, 112,…<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

3.7. Tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng kh\u00f4ng thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u00e0 thanh to\u00e1n b\u1eb1ng h\u00e0ng (theo ph\u01b0\u01a1ng th\u1ee9c h\u00e0ng \u0111\u1ed5i h\u00e0ng), c\u0103n c\u1ee9 v\u00e0o gi\u00e1 tr\u1ecb v\u1eadt t\u01b0, h\u00e0ng ho\u00e1 nh\u1eadn trao \u0111\u1ed5i (t\u00ednh theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd ghi trong Ho\u00e1 \u0111\u01a1n GTGT ho\u1eb7c Ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng c\u1ee7a kh\u00e1ch h\u00e0ng) tr\u1eeb v\u00e0o s\u1ed1 n\u1ee3 ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng, ghi:<\/span><\/p>\n

N\u1ee3 TK 152 – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u<\/span>
\n N\u1ee3 TK 153 – C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5<\/span>
\n N\u1ee3 TK 156 – H\u00e0ng h\u00f3a<\/span>
\n N\u1ee3 TK 611- Mua h\u00e0ng (h\u00e0ng t\u1ed3n kho k\u1ebf to\u00e1n theo ph\u01b0\u01a1ng ph\u00e1p KK\u0110K)<\/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 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

3.8. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i th\u1ef1c s\u1ef1 kh\u00f4ng th\u1ec3 thu n\u1ee3 \u0111\u01b0\u1ee3c ph\u1ea3i x\u1eed l\u00fd xo\u00e1 s\u1ed5, c\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n x\u1eed l\u00fd x\u00f3a n\u1ee3, ghi: <\/span>
\n N\u1ee3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2293) (s\u1ed1 \u0111\u00e3 l\u1eadp d\u1ef1 ph\u00f2ng)<\/span>
\n N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (s\u1ed1 ch\u01b0a l\u1eadp d\u1ef1 ph\u00f2ng)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

3.9. K\u1ebf to\u00e1n kho\u1ea3n ph\u1ea3i thu v\u1ec1 ph\u00ed \u1ee7y th\u00e1c t\u1ea1i b\u00ean nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t nh\u1eadp kh\u1ea9u: <\/span>
\n N\u1ee3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/span>
\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (5113)<\/span>
\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311)<\/span><\/p>\n

3.10. Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, s\u1ed1 d\u01b0 n\u1ee3 ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/span><\/p>\n

– N\u1ebfu t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 t\u0103ng so v\u1edbi t\u1ef7 gi\u00e1 \u0110\u1ed3ng Vi\u1ec7t Nam, ghi:<\/span>
\n N\u1ee3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/span>
\n\u00a0 \u00a0 \u00a0 \u00a0C\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 t\u1ef7 gi\u00e1 \u0110\u1ed3ng Vi\u1ec7t Nam, ghi:<\/span>
\n N\u1ee3 TK 413 – Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i (4131)<\/span>
\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n kho\u1ea3n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng – TK 131 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 18, Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u1edbi nh\u1ea5t trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y<\/p>\n","protected":false},"author":7,"featured_media":4160,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[428,429],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3999"}],"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=3999"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3999\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4160"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3999"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3999"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}