{"id":4027,"date":"2015-07-25T08:09:07","date_gmt":"2015-07-25T08:09:07","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4027"},"modified":"2015-07-25T09:20:36","modified_gmt":"2015-07-25T09:20:36","slug":"hach-toan-khoan-phai-thu-noi-bo-tk-136","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4027","title":{"rendered":"H\u1ea1ch to\u00e1n kho\u1ea3n ph\u1ea3i thu n\u1ed9i b\u1ed9 – TK 136"},"content":{"rendered":"

K\u1ebf to\u00e1n Centax<\/a> xin gi\u1edbi thi\u1ec7u H\u1ea1ch to\u00e1n kho\u1ea3n ph\u1ea3i thu n\u1ed9i b\u1ed9 – TK 136 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 20, 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 \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi ho\u1eb7c gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi tr\u1ef1c thu\u1ed9c doanh nghi\u1ec7p \u0111\u1ed9c l\u1eadp. C\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi tr\u1ef1c thu\u1ed9c trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c nh\u01b0ng c\u00f3 t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n, nh\u01b0 c\u00e1c chi nh\u00e1nh, x\u00ed nghi\u1ec7p, Ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n… h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c doanh nghi\u1ec7p.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9<\/span><\/h2>\n

B\u00ean N\u1ee3:<\/span><\/span>
\n – S\u1ed1 v\u1ed1n kinh doanh \u0111\u00e3 giao cho \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi;<\/span>
\n– Kinh ph\u00ed ch\u1ee7 \u0111\u1ea7u t\u01b0 giao cho BQLDA; C\u00e1c kho\u1ea3n kh\u00e1c \u0111\u01b0\u1ee3c ghi t\u0103ng s\u1ed1 ph\u1ea3i thu c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u1ed1i v\u1edbi BQLDA;<\/span>
\n – C\u00e1c kho\u1ea3n \u0111\u00e3 chi h\u1ed9, tr\u1ea3 h\u1ed9 doanh nghi\u1ec7p c\u1ea5p tr\u00ean ho\u1eb7c c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9;<\/span>
\n – S\u1ed1 ti\u1ec1n doanh nghi\u1ec7p c\u1ea5p tr\u00ean ph\u1ea3i thu v\u1ec1, c\u00e1c kho\u1ea3n \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi ph\u1ea3i n\u1ed9p;<\/span>
\n – S\u1ed1 ti\u1ec1n \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi ph\u1ea3i thu v\u1ec1, c\u00e1c kho\u1ea3n c\u1ea5p tr\u00ean ph\u1ea3i giao xu\u1ed1ng;<\/span>
\n – S\u1ed1 ti\u1ec1n ph\u1ea3i thu v\u1ec1 s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9 v\u1edbi nhau.<\/span>
\n – C\u00e1c kho\u1ea3n ph\u1ea3i thu n\u1ed9i b\u1ed9 kh\u00e1c.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/span>
\n – Thu h\u1ed3i v\u1ed1n, qu\u1ef9 \u1edf \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi;<\/span>
\n – Quy\u1ebft to\u00e1n v\u1edbi \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi v\u1ec1 kinh ph\u00ed s\u1ef1 nghi\u1ec7p \u0111\u00e3 c\u1ea5p, \u0111\u00e3 s\u1eed d\u1ee5ng;<\/span>
\n – Gi\u00e1 tr\u1ecb TSC\u0110 ho\u00e0n th\u00e0nh chuy\u1ec3n l\u00ean t\u1eeb BQLDA; C\u00e1c kho\u1ea3n kh\u00e1c \u0111\u01b0\u1ee3c ghi gi\u1ea3m s\u1ed1 ph\u1ea3i thu c\u1ee7a ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u1ed1i v\u1edbi BQLDA;<\/span>
\n – S\u1ed1 ti\u1ec1n \u0111\u00e3 thu v\u1ec1 c\u00e1c kho\u1ea3n ph\u1ea3i thu trong n\u1ed9i b\u1ed9;<\/span>
\n – B\u00f9 tr\u1eeb ph\u1ea3i thu v\u1edbi ph\u1ea3i tr\u1ea3 trong n\u1ed9i b\u1ed9 c\u1ee7a c\u00f9ng m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3: S\u1ed1 n\u1ee3 c\u00f2n ph\u1ea3i thu \u1edf c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9, c\u00f3 4 t\u00e0i kho\u1ea3n c\u1ea5p 2: <\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1361 – V\u1ed1n kinh doanh \u1edf \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c: T\u00e0i kho\u1ea3n n\u00e0y ch\u1ec9 m\u1edf \u1edf doanh nghi\u1ec7p c\u1ea5p tr\u00ean \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 v\u1ed1n kinh doanh hi\u1ec7n c\u00f3 \u1edf c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c do doanh nghi\u1ec7p c\u1ea5p tr\u00ean giao.
\n<\/span>– T\u00e0i kho\u1ea3n 1362 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 v\u1ec1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1: T\u00e0i kho\u1ea3n n\u00e0y ch\u1ec9 m\u1edf \u1edf c\u00e1c doanh nghi\u1ec7p l\u00e0 Ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u00f3 th\u00e0nh l\u1eadp BQLDA, d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh \u1edf c\u00e1c BQLDA chuy\u1ec3n l\u00ean.
\n<\/span>– T\u00e0i kho\u1ea3n 1363 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 v\u1ec1 chi ph\u00ed \u0111i vay \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c v\u1ed1n ho\u00e1: T\u00e0i kho\u1ea3n n\u00e0y ch\u1ec9 m\u1edf \u1edf c\u00e1c doanh nghi\u1ec7p l\u00e0 Ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u00f3 th\u00e0nh l\u1eadp BQLDA, d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh kho\u1ea3n chi ph\u00ed \u0111i vay \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a ph\u00e1t sinh t\u1ea1i BQLDA.
\n<\/span>– T\u00e0i kho\u1ea3n 1368 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 kh\u00e1c: Ph\u1ea3n \u00e1nh t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9.<\/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. T\u1ea1i \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c <\/span>
\na) Khi chi h\u1ed9, tr\u1ea3 h\u1ed9 doanh nghi\u1ec7p c\u1ea5p tr\u00ean v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9 kh\u00e1c: <\/span>
\n N\u1ee3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 (1368)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

b) C\u0103n c\u1ee9 v\u00e0o th\u00f4ng b\u00e1o c\u1ee7a doanh nghi\u1ec7p c\u1ea5p tr\u00ean v\u1ec1 s\u1ed1 qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i \u0111\u01b0\u1ee3c c\u1ea5p, ghi:<\/span>
\n N\u1ee3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 (1368)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 353 – Qu\u1ef9 khen th\u01b0\u1edfng ph\u00fac l\u1ee3i.<\/span><\/p>\n

c) Khi b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 cho c\u00e1c \u0111\u01a1n v\u1ecb trong n\u1ed9i b\u1ed9 doanh nghi\u1ec7p, t\u00f9y thu\u1ed9c v\u00e0o \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng v\u00e0 ph\u00e2n c\u1ea5p c\u1ee7a t\u1eebng \u0111\u01a1n v\u1ecb:<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p ghi nh\u1eadn doanh thu, ghi: <\/span>
\nN\u1ee3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 (1368)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (chi ti\u1ebft giao <\/span>d\u1ecbch b\u00e1n h\u00e0ng n\u1ed9i b\u1ed9)<\/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

\u0110\u1ed3ng th\u1eddi ghi nh\u1eadn gi\u00e1 v\u1ed1n, ghi:<\/span>
\n N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 154, 155, 156.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p ghi nh\u1eadn doanh thu, gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cung c\u1ea5p n\u1ed9i b\u1ed9 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh l\u00e0 kho\u1ea3n ph\u1ea3i thu n\u1ed9i b\u1ed9, ghi:<\/span>
\n N\u1ee3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 (1368)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 154, 155, 156<\/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

\u0111) Khi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n ho\u1eb7c v\u1eadt t\u01b0, t\u00e0i s\u1ea3n c\u1ee7a c\u1ea5p tr\u00ean ho\u1eb7c doanh nghi\u1ec7p n\u1ed9i b\u1ed9 kh\u00e1c thanh to\u00e1n v\u1ec1 c\u00e1c kho\u1ea3n ph\u1ea3i thu, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 111, 112, 152, 153,…<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 (1368).<\/span><\/p>\n

e) B\u00f9 tr\u1eeb c\u00e1c kho\u1ea3n ph\u1ea3i thu n\u1ed9i b\u1ed9 v\u1edbi c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 c\u1ee7a c\u00f9ng m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng, ghi:<\/span>
\n N\u1ee3 TK 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 (3368)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 (1368).<\/span><\/p>\n

3.2. H\u1ea1ch to\u00e1n \u1edf doanh nghi\u1ec7p c\u1ea5p tr\u00ean<\/span><\/p>\n

a) Khi doanh nghi\u1ec7p c\u1ea5p tr\u00ean giao v\u1ed1n kinh doanh cho \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c:<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p giao v\u1ed1n b\u1eb1ng ti\u1ec1n, ghi:<\/span>
\n N\u1ee3 TK 1361 – V\u1ed1n kinh doanh \u1edf c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p giao v\u1ed1n b\u1eb1ng TSC\u0110, ghi:<\/span>
\n N\u1ee3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110) (1361) <\/span>
\n N\u1ee3 TK 214 – Hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (gi\u00e1 tr\u1ecb hao m\u00f2n c\u1ee7a TSC\u0110) <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1).<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c nh\u1eadn v\u1ed1n kinh doanh tr\u1ef1c ti\u1ebfp t\u1eeb Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc theo s\u1ef1 u\u1ef7 quy\u1ec1n c\u1ee7a doanh nghi\u1ec7p c\u1ea5p tr\u00ean, khi \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi th\u1ef1c nh\u1eadn v\u1ed1n, doanh nghi\u1ec7p c\u1ea5p tr\u00ean ghi:<\/span>
\n N\u1ee3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 (1361)<\/span>
\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

c) Khi doanh nghi\u1ec7p c\u1ea5p tr\u00ean c\u1ea5p kinh ph\u00ed s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n cho \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi, ghi:<\/span>
\n N\u1ee3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 (1368)<\/span>
\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c TK 111, 112, 461,…<\/span><\/p>\n

d) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ph\u1ea3i ho\u00e0n l\u1ea1i v\u1ed1n kinh doanh cho doanh nghi\u1ec7p c\u1ea5p tr\u00ean, khi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n do \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c n\u1ed9p l\u00ean, ghi: <\/span>
\n N\u1ee3 c\u00e1c TK 111, 112,….<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 (1361).<\/span><\/p>\n

\u0111) C\u0103n c\u1ee9 v\u00e0o b\u00e1o c\u00e1o c\u1ee7a \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c v\u1ec1 s\u1ed1 v\u1ed1n kinh doanh \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c \u0111\u00e3 n\u1ed9p Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc theo s\u1ef1 u\u1ef7 quy\u1ec1n c\u1ee7a c\u1ea5p tr\u00ean, ghi: <\/span>
\n N\u1ee3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 (1361).<\/span><\/p>\n

e) Khi b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 cho c\u00e1c \u0111\u01a1n v\u1ecb trong n\u1ed9i b\u1ed9 doanh nghi\u1ec7p, t\u00f9y thu\u1ed9c v\u00e0o \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng v\u00e0 ph\u00e2n c\u1ea5p c\u1ee7a t\u1eebng \u0111\u01a1n v\u1ecb, doanh nghi\u1ec7p c\u00f3 th\u1ec3 ghi nh\u1eadn doanh thu t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 cho c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ho\u1eb7c t\u1ea1i th\u1eddi \u0111i\u1ec3m khi \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 ra b\u00ean ngo\u00e0i:<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ghi nh\u1eadn doanh thu t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, ghi: <\/span>
\nN\u1ee3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 (1368)<\/span>
\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (chi ti\u1ebft giao <\/span>d\u1ecbch b\u00e1n h\u00e0ng n\u1ed9i b\u1ed9)<\/span>
\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng ghi nh\u1eadn doanh thu t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c:<\/span><\/p>\n

+ Khi chuy\u1ec3n giao h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, ghi: <\/span>
\n N\u1ee3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 (1368)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 154, 155, 156<\/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 (n\u1ebfu c\u00f3).<\/span><\/p>\n

+ Khi \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c th\u00f4ng b\u00e1o \u0111\u00e3 ti\u00eau th\u1ee5 \u0111\u01b0\u1ee3c s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cho b\u00ean th\u1ee9 ba b\u00ean ngo\u00e0i doanh nghi\u1ec7p, k\u1ebf to\u00e1n ghi doanh thu, ghi:<\/span>
\n N\u1ee3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 (1368)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi ghi nh\u1eadn gi\u00e1 v\u1ed1n, ghi:<\/span>
\n N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 (1368).<\/span><\/p>\n

g) Kho\u1ea3n ph\u1ea3i thu v\u1ec1 l\u00e3i c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, ho\u1ea1t \u0111\u1ed9ng kh\u00e1c \u1edf c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi, ghi:<\/span>
\n N\u1ee3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 (1368)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 421 – L\u1ee3i nhu\u1eadn ch\u01b0a ph\u00e2n ph\u1ed1i.<\/span><\/p>\n

h) Khi chi h\u1ed9, tr\u1ea3 h\u1ed9 c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, ghi:<\/span>
\n N\u1ee3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 (1368)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112,….<\/span><\/p>\n

i) Khi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n do \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi n\u1ed9p l\u00ean v\u1ec1 ti\u1ec1n l\u00e3i kinh doanh, thanh to\u00e1n c\u00e1c kho\u1ea3n \u0111\u00e3 chi h\u1ed9, tr\u1ea3 h\u1ed9 \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi, ghi:<\/span>
\n N\u1ee3 TK 111, 112,…<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 (1368).<\/span><\/p>\n

k) B\u00f9 tr\u1eeb c\u00e1c kho\u1ea3n ph\u1ea3i thu n\u1ed9i b\u1ed9 v\u1edbi c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 c\u1ee7a c\u00f9ng m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng, ghi:<\/span>
\n N\u1ee3 TK 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 (3368)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 (1368).<\/span><\/p>\n

3.3. K\u1ebf to\u00e1n t\u1ea1i Ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u00f3 th\u00e0nh l\u1eadp BQLDA\u0110T<\/span><\/p>\n

a) Khi ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u00f3 quy\u1ebft \u0111\u1ecbnh giao v\u1ed1n \u0111\u1ea7u t\u01b0 b\u1eb1ng ti\u1ec1n, v\u1eadt t\u01b0, TSC\u0110 cho BQLDA\u0110T, ghi:<\/span>
\nN\u1ee3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 (1361)<\/span>
\nN\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 152<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 211 – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh.<\/span><\/p>\n

b) L\u00e3i ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng do t\u1ea1m th\u1eddi ch\u01b0a s\u1eed d\u1ee5ng v\u1ed1n \u0111\u1ea7u t\u01b0 do c\u00e1c BQLDA \u0111\u1ea7u t\u01b0 chuy\u1ec3n l\u00ean cho Ch\u1ee7 \u0111\u1ea7u t\u01b0, k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ea7u t\u01b0 ghi:<\/span>
\nN\u1ee3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 (1368)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

c) Ch\u1ee7 \u0111\u1ea7u t\u01b0 k\u1ebft chuy\u1ec3n chi ph\u00ed \u0111i vay \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c v\u1ed1n ho\u00e1 v\u00e0o gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh cho BQLDA\u0110T t\u00ednh v\u00e0o chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng, ghi:<\/span>
\nN\u1ee3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 (1363)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 242, 335.<\/span><\/p>\n

d) Khi nh\u1eadn doanh thu, doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, thu nh\u1eadp kh\u00e1c do c\u00e1c BQLDA\u0110T n\u1ed9p l\u00ean, ghi:<\/span>
\n N\u1ee3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 (1362, 1368)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 515, 711.<\/span><\/p>\n

\u0111) Khi c\u00e1c BQLDA\u0110T chuy\u1ec3n s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o khi mua NVL, CCDC, TSC\u0110, d\u1ecbch v\u1ee5 \u0111\u1ec3 th\u1ef1c hi\u1ec7n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 cho Ch\u1ee7 \u0111\u1ea7u t\u01b0 \u0111\u1ec3 kh\u1ea5u tr\u1eeb, ghi:<\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 (1368).<\/span><\/p>\n

e) Khi nh\u1eadn gi\u00e1 v\u1ed1n cung c\u1ea5p d\u1ecbch v\u1ee5, chi ph\u00ed t\u00e0i ch\u00ednh, chi ph\u00ed kh\u00e1c do c\u00e1c BQLDA\u0110T chuy\u1ec3n l\u00ean, k\u1ebf to\u00e1n ghi:<\/span>
\nN\u1ee3 TK 632, 635, 811<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 (1362, 1368).<\/span><\/p>\n

g) Khi d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh, nh\u1eadn b\u00e0n giao c\u00f4ng tr\u00ecnh, k\u1ebf to\u00e1n ch\u1ee7 \u0111\u1ea7u t\u01b0 ghi:<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn b\u00e0n giao c\u00f4ng tr\u00ecnh \u0111\u00e3 \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n, ch\u1ee7 \u0111\u1ea7u t\u01b0 ghi nh\u1eadn gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh l\u00e0 gi\u00e1 \u0111\u00e3 \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n, ghi:<\/span>
\nN\u1ee3 TK 111, 112, 152, 153, 211, 213, 217, 1557<\/span>
\nN\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 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 (1361)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 331, 333, \u2026 (nh\u1eadn n\u1ee3 ph\u1ea3i tr\u1ea3 n\u1ebfu c\u00f3).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn b\u00e0n giao c\u00f4ng tr\u00ecnh ch\u01b0a \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n, ch\u1ee7 \u0111\u1ea7u t\u01b0 ghi nh\u1eadn gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh l\u00e0 gi\u00e1 t\u1ea1m t\u00ednh. Khi quy\u1ebft to\u00e1n ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh theo gi\u00e1 \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n, ghi:<\/span><\/p>\n

+ N\u1ebfu gi\u00e1 \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n l\u1edbn h\u01a1n gi\u00e1 t\u1ea1m t\u00ednh, ghi:<\/span>
\nN\u1ee3 TK 211, 213, 217, 1557<\/span>
\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c TK li\u00ean quan.<\/span><\/p>\n

+ N\u1ebfu gi\u00e1 \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n nh\u1ecf h\u01a1n gi\u00e1 t\u1ea1m t\u00ednh, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK li\u00ean quan<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 211, 213, 217, 1557.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u H\u1ea1ch to\u00e1n kho\u1ea3n ph\u1ea3i thu n\u1ed9i b\u1ed9 – TK 136 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 20, Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u1edbi nh\u1ea5t t\u1ea1i b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n","protected":false},"author":7,"featured_media":4204,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[441],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4027"}],"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=4027"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4027\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4204"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4027"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4027"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}