{"id":4022,"date":"2015-07-25T07:55:11","date_gmt":"2015-07-25T07:55:11","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4022"},"modified":"2015-07-25T09:00:58","modified_gmt":"2015-07-25T09:00:58","slug":"cach-hach-toan-nguon-von-dau-tu-xay-dung-co-ban-tai-khoan-441","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4022","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n – T\u00e0i kho\u1ea3n 441"},"content":{"rendered":"

K\u1ebf to\u00e1n Centax<\/a> xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n – T\u00e0i kho\u1ea3n 441\u00a0 theo \u0110i\u1ec1u 75\u00a0Th\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><\/strong><\/span><\/h2>\n

T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB c\u1ee7a doanh nghi\u1ec7p. Ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh do Ng\u00e2n s\u00e1ch c\u1ea5p ho\u1eb7c \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean c\u1ea5p. V\u1ed1n \u0111\u1ea7u t\u01b0 XDCB c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c d\u00f9ng cho vi\u1ec7c \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng m\u1edbi, c\u1ea3i t\u1ea1o, m\u1edf r\u1ed9ng c\u01a1 s\u1edf s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 mua s\u1eafm TSC\u0110 \u0111\u1ec3 \u0111\u1ed5i m\u1edbi c\u00f4ng ngh\u1ec7. C\u00f4ng t\u00e1c \u0111\u1ea7u t\u01b0 XDCB \u1edf doanh nghi\u1ec7p ph\u1ea3i ch\u1ea5p h\u00e0nh v\u00e0 t\u00f4n tr\u1ecdng c\u00e1c quy \u0111\u1ecbnh v\u1ec1 qu\u1ea3n l\u00fd \u0111\u1ea7u t\u01b0 v\u00e0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n hi\u1ec7n h\u00e0nh.<\/span><\/h2>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 441 \u2013 Ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/span><\/strong><\/span><\/p>\n

B\u00ean N\u1ee3: S\u1ed1 v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB gi\u1ea3m do:<\/span>
\n– X\u00e2y d\u1ef1ng m\u1edbi v\u00e0 mua s\u1eafm TSC\u0110 ho\u00e0n th\u00e0nh, b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng v\u00e0 quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c duy\u1ec7t;<\/span>
\n– N\u1ed9p l\u1ea1i s\u1ed1 v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB s\u1eed d\u1ee5ng kh\u00f4ng h\u1ebft cho \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean, cho Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

B\u00ean C\u00f3: Ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB t\u0103ng do:<\/span>
\n– Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c c\u1ea5p tr\u00ean c\u1ea5p v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB;<\/span>
\n– Nh\u1eadn v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB do \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3, vi\u1ec7n tr\u1ee3;<\/span>
\n– B\u1ed5 sung t\u1eeb qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean C\u00f3: S\u1ed1 v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB hi\u1ec7n c\u00f3 c\u1ee7a doanh nghi\u1ec7p ch\u01b0a s\u1eed d\u1ee5ng ho\u1eb7c \u0111\u00e3 s\u1eed d\u1ee5ng nh\u01b0ng c\u00f4ng t\u00e1c XDCB ch\u01b0a ho\u00e0n th\u00e0nh ho\u1eb7c \u0111\u00e3 ho\u00e0n th\u00e0nh nh\u01b0ng quy\u1ebft to\u00e1n ch\u01b0a \u0111\u01b0\u1ee3c duy\u1ec7t.<\/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) Nh\u1eadn \u0111\u01b0\u1ee3c v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB b\u1eb1ng ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 111, 112<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 441 – Ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB.<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB do Ng\u00e2n s\u00e1ch c\u1ea5p theo d\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c giao:<\/span><\/p>\n

– Khi \u0111\u01b0\u1ee3c giao d\u1ef1 to\u00e1n chi \u0111\u1ea7u t\u01b0 XDCB, doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng theo d\u00f5i v\u00e0 ghi ch\u00e9p th\u00f4ng tin v\u1ec1 kho\u1ea3n m\u1ee5c n\u00e0y trong ph\u1ea7n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

– Khi r\u00fat d\u1ef1 to\u00e1n chi \u0111\u1ea7u t\u01b0 XDCB \u0111\u1ec3 s\u1eed d\u1ee5ng, c\u0103n c\u1ee9 v\u00e0o t\u00ecnh h\u00ecnh s\u1eed d\u1ee5ng d\u1ef1 to\u00e1n chi \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng \u0111\u1ec3 h\u1ea1ch to\u00e1n v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 li\u00ean quan, ghi:<\/span>
\n N\u1ee3 TK 111- Ti\u1ec1n m\u1eb7t<\/span>
\n N\u1ee3 c\u00e1c TK 152, 153, 331,…<\/span>
\nN\u1ee3 TK 133- Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb <\/span>
\nN\u1ee3 TK 241- XDCB d\u1edf dang (r\u00fat d\u1ef1 to\u00e1n chi tr\u1ef1c ti\u1ebfp)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 441 – Ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB.<\/span><\/p>\n

c) Khi ch\u01b0a \u0111\u01b0\u1ee3c giao d\u1ef1 to\u00e1n chi \u0111\u1ea7u t\u01b0 XDCB, \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c Kho b\u1ea1c cho t\u1ea1m \u1ee9ng v\u1ed1n \u0111\u1ea7u t\u01b0, khi nh\u1eadn \u0111\u01b0\u1ee3c v\u1ed1n t\u1ea1m \u1ee9ng c\u1ee7a Kho b\u1ea1c, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 111,112<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 338- Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3388).<\/span><\/p>\n

d) Khi d\u1ef1 to\u00e1n chi \u0111\u1ea7u t\u01b0 XDCB \u0111\u01b0\u1ee3c giao, \u0111\u01a1n v\u1ecb ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c thanh to\u00e1n \u0111\u1ec3 ho\u00e0n tr\u1ea3 Kho b\u1ea1c kho\u1ea3n v\u1ed1n \u0111\u00e3 t\u1ea1m \u1ee9ng. Khi \u0111\u01b0\u1ee3c Kho b\u1ea1c ch\u1ea5p nh\u1eadn c\u00e1c ch\u1ee9ng t\u1eeb thanh to\u00e1n, ghi:<\/span>
\n N\u1ee3 TK 338- Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3388)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 441 – Ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB. <\/span><\/p>\n

\u0111) Nh\u1eadn v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB \u0111\u1ec3 tr\u1ea3 c\u00e1c kho\u1ea3n vay, n\u1ee3 ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 336, 338, 341…<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 441 – Ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB.<\/span><\/p>\n

e) B\u1ed5 sung v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB b\u1eb1ng qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n, ghi:<\/span>
\n N\u1ee3 TK 414 – Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 441 – Ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB.<\/span><\/p>\n

g) Khi c\u00f4ng t\u00e1c x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n v\u00e0 mua s\u1eafm t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh b\u1eb1ng ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB ho\u00e0n th\u00e0nh, b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh: K\u1ebf to\u00e1n ghi t\u0103ng gi\u00e1 tr\u1ecb TSC\u0110 do \u0111\u1ea7u t\u01b0 XDCB, mua s\u1eafm TSC\u0110 ho\u00e0n th\u00e0nh, ghi:<\/span>
\nN\u1ee3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh<\/span>
\n N\u1ee3 TK 213 – TSC\u0110 v\u00f4 h\u00ecnh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 241 – X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang.<\/span><\/p>\n

h) Khi tr\u1ea3 l\u1ea1i v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB cho Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc, cho \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean, ghi:<\/span>
\n N\u1ee3 TK 441 – Ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

i) Khi doanh nghi\u1ec7p b\u1ed5 sung v\u1ed1n \u0111i\u1ec1u l\u1ec7 t\u1eeb ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB, doanh nghi\u1ec7p ph\u1ea3i k\u1ebft chuy\u1ec3n sang V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, ghi:<\/span>
\nN\u1ee3 TK 441- Ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 4111 – V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (4111).<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n Ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n – T\u00e0i kho\u1ea3n 441 theo \u0110i\u1ec1u 75 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u1edbi nh\u1ea5t <\/p>\n","protected":false},"author":7,"featured_media":4177,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[434],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4022"}],"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=4022"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4022\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4177"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4022"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4022"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}