{"id":4043,"date":"2015-07-25T08:22:11","date_gmt":"2015-07-25T08:22:11","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4043"},"modified":"2015-07-25T09:30:52","modified_gmt":"2015-07-25T09:30:52","slug":"cach-hach-toan-doanh-thu-hoat-dong-tai-chinh-tai-khoan-515","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4043","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh – T\u00e0i kho\u1ea3n 515"},"content":{"rendered":"

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

K\u1ebf to\u00e1n Centax<\/a> xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh – T\u00e0i kho\u1ea3n 515\u00a0 theo \u0110i\u1ec1u 80\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a>\u00a0m\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 doanh thu ti\u1ec1n l\u00e3i, ti\u1ec1n b\u1ea3n quy\u1ec1n, c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia v\u00e0 doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh kh\u00e1c c\u1ee7a doanh nghi\u1ec7p, g\u1ed3m:<\/span><\/p>\n

– Ti\u1ec1n l\u00e3i: L\u00e3i cho vay, l\u00e3i ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, l\u00e3i b\u00e1n h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p, l\u00e3i \u0111\u1ea7u t\u01b0 tr\u00e1i phi\u1ebfu, t\u00edn phi\u1ebfu, chi\u1ebft kh\u1ea5u thanh to\u00e1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng do mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5;…<\/span><\/p>\n

– C\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia cho giai \u0111o\u1ea1n sau ng\u00e0y \u0111\u1ea7u t\u01b0;<\/span><\/p>\n

– Thu nh\u1eadp v\u1ec1 ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 mua, b\u00e1n ch\u1ee9ng kho\u00e1n ng\u1eafn h\u1ea1n, d\u00e0i h\u1ea1n; L\u00e3i chuy\u1ec3n nh\u01b0\u1ee3ng v\u1ed1n khi thanh l\u00fd c\u00e1c kho\u1ea3n v\u1ed1n g\u00f3p li\u00ean doanh, \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft, \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, \u0111\u1ea7u t\u01b0 v\u1ed1n kh\u00e1c;<\/span><\/p>\n

– Thu nh\u1eadp v\u1ec1 c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 kh\u00e1c;<\/span><\/p>\n

– L\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i, g\u1ed3m c\u1ea3 l\u00e3i do b\u00e1n ngo\u1ea1i t\u1ec7;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh kh\u00e1c.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/span><\/strong><\/span><\/h2>\n

B\u00ean N\u1ee3:<\/span>
\n– S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp (n\u1ebfu c\u00f3);<\/span>
\n– K\u1ebft chuy\u1ec3n doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh thu\u1ea7n sang t\u00e0i kho\u1ea3n 911- \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d.<\/span><\/p>\n

B\u00ean C\u00f3: C\u00e1c kho\u1ea3n doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh ph\u00e1t sinh trong k\u1ef3.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 515 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) Ph\u1ea3n \u00e1nh doanh thu c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia b\u1eb1ng ti\u1ec1n ph\u00e1t sinh trong k\u1ef3 t\u1eeb ho\u1ea1t \u0111\u1ed9ng g\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0:<\/span><\/p>\n

– Khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o v\u1ec1 quy\u1ec1n nh\u1eadn c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0, ghi:<\/span>
\nN\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p n\u1ebfu c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia bao g\u1ed3m c\u1ea3 kho\u1ea3n l\u00e3i \u0111\u1ea7u t\u01b0 d\u1ed3n t\u00edch tr\u01b0\u1edbc khi doanh nghi\u1ec7p mua l\u1ea1i kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u00f3 th\u00ec doanh nghi\u1ec7p ph\u1ea3i ph\u00e2n b\u1ed5 s\u1ed1 ti\u1ec1n l\u00e3i n\u00e0y, ch\u1ec9 c\u00f3 ph\u1ea7n ti\u1ec1n l\u00e3i c\u1ee7a c\u00e1c k\u1ef3 m\u00e0 doanh nghi\u1ec7p mua kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u00e0y m\u1edbi \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, c\u00f2n kho\u1ea3n ti\u1ec1n l\u00e3i d\u1ed3n t\u00edch tr\u01b0\u1edbc khi doanh nghi\u1ec7p mua l\u1ea1i kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u00f3 th\u00ec ghi gi\u1ea3m gi\u00e1 tr\u1ecb c\u1ee7a ch\u00ednh kho\u1ea3n \u0111\u1ea7u t\u01b0 tr\u00e1i phi\u1ebfu, c\u1ed5 phi\u1ebfu \u0111\u00f3, ghi:<\/span><\/p>\n

N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (t\u1ed5ng s\u1ed1 c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn thu \u0111\u01b0\u1ee3c)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 121, 221, 222, 228 (ph\u1ea7n c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn d\u1ed3n t\u00edch tr\u01b0\u1edbc <\/span>khi doanh nghi\u1ec7p mua l\u1ea1i kho\u1ea3n \u0111\u1ea7u t\u01b0)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (ph\u1ea7n c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn <\/span>c\u1ee7a c\u00e1c k\u1ef3 sau khi doanh nghi\u1ec7p mua kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u00e0y).<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi kho\u1ea3n c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia \u0111\u00e3 s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb kho\u1ea3n \u0111\u1ea7u t\u01b0 khi x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p \u0111\u1ec3 c\u1ed5 ph\u1ea7n ho\u00e1: Khi x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p \u0111\u1ec3 c\u1ed5 ph\u1ea7n ho\u00e1, n\u1ebfu c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 t\u0103ng t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p c\u1ed5 ph\u1ea7n ho\u00e1 trong l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i c\u1ee7a b\u00ean \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0, doanh nghi\u1ec7p c\u1ed5 ph\u1ea7n ho\u00e1 ph\u1ea3i ghi t\u0103ng v\u1ed1n Nh\u00e0 n\u01b0\u1edbc theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Sau \u0111\u00f3, khi nh\u1eadn \u0111\u01b0\u1ee3c ph\u1ea7n c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u00e3 \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 t\u0103ng v\u1ed1n Nh\u00e0 n\u01b0\u1edbc, doanh nghi\u1ec7p c\u1ed5 ph\u1ea7n ho\u00e1 kh\u00f4ng ghi nh\u1eadn doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh m\u00e0 ghi gi\u1ea3m gi\u00e1 tr\u1ecb kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh:<\/span><\/p>\n

N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (t\u1ed5ng s\u1ed1 c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn thu \u0111\u01b0\u1ee3c)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 121, 221, 222, 228 (ph\u1ea7n ti\u1ec1n l\u00e3i \u0111\u1ea7u t\u01b0 d\u1ed3n t\u00edch tr\u01b0\u1edbc khi <\/span>doanh nghi\u1ec7p mua l\u1ea1i kho\u1ea3n \u0111\u1ea7u t\u01b0).<\/span><\/p>\n

b) \u0110\u1ecbnh k\u1ef3, khi c\u00f3 b\u1eb1ng ch\u1ee9ng ch\u1eafc ch\u1eafn thu \u0111\u01b0\u1ee3c kho\u1ea3n l\u00e3i cho vay (bao g\u1ed3m c\u1ea3 l\u00e3i tr\u00e1i phi\u1ebfu), l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p, ghi:<\/span>
\nN\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c<\/span>
\nN\u1ee3 c\u00e1c TK 121, 128 (n\u1ebfu l\u00e3i cho vay \u0111\u1ecbnh k\u1ef3 \u0111\u01b0\u1ee3c nh\u1eadp g\u1ed1c)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

B\u1eb1ng ch\u1ee9ng ch\u1eafc ch\u1eafn thu \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n ph\u1ea3i thu n\u00e0y bao g\u1ed3m:<\/span><\/p>\n

– Kho\u1ea3n ph\u1ea3i thu g\u1ed1c kh\u00f4ng b\u1ecb coi l\u00e0 n\u1ee3 kh\u00f3 \u0111\u00f2i thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng ho\u1eb7c n\u1ee3 kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i, kh\u00f4ng thu\u1ed9c di\u1ec7n b\u1ecb khoanh n\u1ee3, gi\u00e3n n\u1ee3; <\/span>
\n– C\u00f3 x\u00e1c nh\u1eadn n\u1ee3 v\u00e0 cam k\u1ebft tr\u1ea3 n\u1ee3 c\u1ee7a b\u00ean nh\u1eadn n\u1ee3; <\/span>
\n– C\u00e1c b\u1eb1ng ch\u1ee9ng kh\u00e1c (n\u1ebfu c\u00f3).<\/span>
\nc) Khi nh\u01b0\u1ee3ng b\u00e1n ho\u1eb7c thu h\u1ed3i c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 111, 112, 131\u2026<\/span>
\nN\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu b\u00e1n b\u1ecb l\u1ed7)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 121, 221, 222, 228<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (n\u1ebfu b\u00e1n c\u00f3 l\u00e3i).<\/span><\/p>\n

d) Tr\u01b0\u1eddng h\u1ee3p ho\u00e1n \u0111\u1ed5i c\u1ed5 phi\u1ebfu, k\u1ebf to\u00e1n c\u0103n c\u1ee9 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu nh\u1eadn v\u1ec1 v\u00e0 gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a c\u1ed5 phi\u1ebfu mang \u0111i trao \u0111\u1ed5i, ghi<\/span>
\n N\u1ee3 c\u00e1c TK 121, 228 (chi ti\u1ebft c\u1ed5 phi\u1ebfu nh\u1eadn v\u1ec1 theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd)<\/span>
\nN\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu <\/span>nh\u1eadn v\u1ec1 nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a c\u1ed5 phi\u1ebfu mang \u0111i trao \u0111\u1ed5i)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 121, 228 (c\u1ed5 phi\u1ebfu mang \u0111i trao \u0111\u1ed5i theo gi\u00e1 tr\u1ecb ghi s\u1ed5)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb <\/span>h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu nh\u1eadn v\u1ec1 l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb <\/span>ghi s\u1ed5 c\u1ee7a c\u1ed5 phi\u1ebfu mang \u0111i trao \u0111\u1ed5i).<\/span><\/p>\n

\u0111) K\u1ebf to\u00e1n b\u00e1n ngo\u1ea1i t\u1ec7, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 111 (1111), 112 (1121) (t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf b\u00e1n)<\/span>
\nN\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf b\u00e1n nh\u1ecf <\/span>h\u01a1n t\u1ef7 gi\u00e1 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n).<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111 (1112), 112 (1122) (theo t\u1ef7 gi\u00e1 tr\u00ean 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 (s\u1ed1 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 <\/span>th\u1ef1c t\u1ebf b\u00e1n l\u1edbn h\u01a1n t\u1ef7 gi\u00e1 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n).<\/span><\/p>\n

e) Khi mua v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, TSC\u0110, d\u1ecbch v\u1ee5, chi tr\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed b\u1eb1ng ngo\u1ea1i t\u1ec7, n\u1ebfu t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh l\u1edbn h\u01a1n t\u1ef7 gi\u00e1 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112, ghi: <\/span>
\n N\u1ee3 c\u00e1c TK li\u00ean quan (Theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf)<\/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 TK 111,112)<\/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

g) Khi thanh to\u00e1n n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7, n\u1ebfu t\u1ef7 gi\u00e1 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u00e1c TK 111, 112 nh\u1ecf h\u01a1n t\u1ef7 gi\u00e1 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a c\u00e1c TK N\u1ee3 ph\u1ea3i tr\u1ea3, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 331, 341… (t\u1ef7 gi\u00e1 tr\u00ean 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>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111 (1112), 112 (1122) (t\u1ef7 gi\u00e1 tr\u00ean s\u1ed5 TK 111, 112).<\/span>
\nh) Khi thu \u0111\u01b0\u1ee3c ti\u1ec1n n\u1ee3 ph\u1ea3i thu b\u1eb1ng ngo\u1ea1i t\u1ec7, n\u1ebfu t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n cao h\u01a1n t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a c\u00e1c TK ph\u1ea3i thu, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 111 (1112), 112 (1122) (t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf)<\/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>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 131, 136, 138… (t\u1ef7 gi\u00e1 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n).<\/span><\/p>\n

i) Khi b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p th\u00ec ghi nh\u1eadn doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n theo gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay, ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p v\u1edbi gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay ghi v\u00e0o t\u00e0i kho\u1ea3n 3387 “Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n”, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 111, 112, 131,…<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 511- Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (theo gi\u00e1 b\u00e1n <\/span>
\n tr\u1ea3 ti\u1ec1n ngay ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3387 – Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n (ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1<\/span>
\n b\u00e1n tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p v\u00e0 gi\u00e1 b\u00e1n tr\u1ea3 <\/span>
\n ti\u1ec1n ngay ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

– \u0110\u1ecbnh k\u1ef3, x\u00e1c \u0111\u1ecbnh v\u00e0 k\u1ebft chuy\u1ec3n doanh thu ti\u1ec1n l\u00e3i b\u00e1n h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p 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

k) H\u00e0ng k\u1ef3, x\u00e1c \u0111\u1ecbnh v\u00e0 k\u1ebft chuy\u1ec3n doanh thu ti\u1ec1n l\u00e3i \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n cho vay ho\u1eb7c mua tr\u00e1i phi\u1ebfu nh\u1eadn l\u00e3i tr\u01b0\u1edbc, ghi:<\/span>
\n N\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

l) Tr\u01b0\u1eddng h\u1ee3p mua tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 theo h\u1ee3p \u0111\u1ed3ng mua b\u00e1n l\u1ea1i (repo):<\/span><\/p>\n

– Khi b\u00ean mua thanh to\u00e1n cho b\u00ean b\u00e1n s\u1ed1 coupon m\u00e0 b\u00ean mua nh\u1eadn h\u1ed9 b\u00ean b\u00e1n t\u1ea1i (c\u00e1c) th\u1eddi \u0111i\u1ec3m n\u1eb1m trong th\u1eddi h\u1ea1n h\u1ee3p \u0111\u1ed3ng, b\u00ean b\u00e1n ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 111, 112, 138<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

– Khi ph\u00e2n b\u1ed5 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n l\u1ea1i v\u1edbi gi\u00e1 mua tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 theo h\u1ee3p \u0111\u1ed3ng mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 v\u00e0o doanh thu \u0111\u1ecbnh k\u1ef3 ph\u00f9 h\u1ee3p v\u1edbi th\u1eddi gian c\u1ee7a h\u1ee3p \u0111\u1ed3ng, b\u00ean mua ghi:<\/span>
\n N\u1ee3 TK 171 – Giao d\u1ecbch mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu ch\u00ednh ph\u1ee7<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

m) S\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u thanh to\u00e1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng do thanh to\u00e1n ti\u1ec1n mua h\u00e0ng tr\u01b0\u1edbc th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c ng\u01b0\u1eddi b\u00e1n ch\u1ea5p thu\u1eadn, ghi:<\/span>
\nN\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

n) Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u00e0ng ti\u1ec1n t\u1ec7 ph\u00e1t sinh l\u00e3i (gi\u00e1 v\u00e0ng th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb ghi s\u1ed5), k\u1ebf to\u00e1n ghi nh\u1eadn chi ph\u00ed t\u00e0i ch\u00ednh, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 1113, 1123<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

o) Khi x\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 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 l\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u0111\u00e1nh gi\u00e1 l\u1ea1i, 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.<\/span><\/p>\n

p) Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh, ghi:<\/span>
\nN\u1ee3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/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":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh – T\u00e0i kho\u1ea3n 515 theo \u0110i\u1ec1u 80 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u1edbi nh\u1ea5t<\/p>\n","protected":false},"author":7,"featured_media":4219,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[445],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4043"}],"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=4043"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4043\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4219"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4043"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4043"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}