{"id":4059,"date":"2015-07-25T08:26:38","date_gmt":"2015-07-25T08:26:38","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4059"},"modified":"2015-07-25T09:25:17","modified_gmt":"2015-07-25T09:25:17","slug":"cach-hach-toan-chi-phi-tai-chinh-tai-khoan-635","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4059","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed t\u00e0i ch\u00ednh – T\u00e0i kho\u1ea3n 635"},"content":{"rendered":"

K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb\u00a0C\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed t\u00e0i ch\u00ednh – T\u00e0i kho\u1ea3n 635\u00a0<\/span><\/p>\n

Theo \u0110i\u1ec1u 90\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi t\u00e0i kho\u1ea3n n\u00e0y 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 ph\u1ea3n \u00e1nh nh\u1eefng kho\u1ea3n chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh bao g\u1ed3m c\u00e1c kho\u1ea3n chi ph\u00ed ho\u1eb7c c\u00e1c kho\u1ea3n l\u1ed7 li\u00ean quan \u0111\u1ebfn c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, chi ph\u00ed cho vay v\u00e0 \u0111i vay v\u1ed1n, chi ph\u00ed g\u00f3p v\u1ed1n li\u00ean doanh, li\u00ean k\u1ebft, l\u1ed7 chuy\u1ec3n nh\u01b0\u1ee3ng ch\u1ee9ng kho\u00e1n ng\u1eafn h\u1ea1n, chi ph\u00ed giao d\u1ecbch b\u00e1n ch\u1ee9ng kho\u00e1n; D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh, d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c, kho\u1ea3n l\u1ed7 ph\u00e1t sinh khi b\u00e1n ngo\u1ea1i t\u1ec7, l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i…<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 635 – Chi ph\u00ed t\u00e0i ch\u00ednh<\/span><\/strong><\/span><\/h2>\n

B\u00ean N\u1ee3:<\/strong> <\/span>
\n– Chi ph\u00ed l\u00e3i ti\u1ec1n vay, l\u00e3i mua h\u00e0ng tr\u1ea3 ch\u1eadm, l\u00e3i thu\u00ea t\u00e0i s\u1ea3n thu\u00ea t\u00e0i ch\u00ednh;<\/span>
\n– L\u1ed7 b\u00e1n ngo\u1ea1i t\u1ec7;<\/span>
\n– Chi\u1ebft kh\u1ea5u thanh to\u00e1n cho ng\u01b0\u1eddi mua;<\/span>
\n– C\u00e1c kho\u1ea3n l\u1ed7 do thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0;<\/span>
\n– L\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong k\u1ef3; L\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7;<\/span>
\n– S\u1ed1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh, d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c;<\/span>
\n– C\u00e1c kho\u1ea3n chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh kh\u00e1c.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/strong>
\n– Ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh, d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c (ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp k\u1ef3 n\u00e0y nh\u1ecf h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 tr\u00edch l\u1eadp n\u0103m tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft);<\/span>
\n– C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed t\u00e0i ch\u00ednh;<\/span>
\n– Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 chi ph\u00ed t\u00e0i ch\u00ednh ph\u00e1t sinh trong k\u1ef3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 635 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/span><\/strong><\/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

3.1. Khi ph\u00e1t sinh chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng b\u00e1n ch\u1ee9ng kho\u00e1n, cho vay v\u1ed1n, mua b\u00e1n ngo\u1ea1i t\u1ec7…, ghi:<\/span>
\nN\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 141,…<\/span><\/p>\n

3.2. Khi b\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh, thanh l\u00fd nh\u01b0\u1ee3ng b\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft ph\u00e1t sinh l\u1ed7, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 111, 112,… (gi\u00e1 b\u00e1n t\u00ednh theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n nh\u1eadn \u0111\u01b0\u1ee3c)<\/span>
\nN\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (l\u1ed7)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 121, 221, 222, 228 (gi\u00e1 tr\u1ecb ghi s\u1ed5).<\/span><\/p>\n

3.3. Khi nh\u1eadn l\u1ea1i v\u1ed1n g\u00f3p v\u00e0o c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft m\u00e0 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c chia nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb v\u1ed1n g\u00f3p, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 111, 112, 152, 156, 211,…(gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c chia)<\/span>
\nN\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (s\u1ed1 l\u1ed7) <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 221, 222.<\/span><\/p>\n

3.4. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u00e1n kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u1ed5 phi\u1ebfu c\u1ee7a doanh nghi\u1ec7p kh\u00e1c d\u01b0\u1edbi h\u00ecnh th\u1ee9c ho\u00e1n \u0111\u1ed5i c\u1ed5 phi\u1ebfu, doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu nh\u1eadn v\u1ec1 t\u1ea1i th\u1eddi \u0111i\u1ec3m trao \u0111\u1ed5i. Ph\u1ea7n ch\u00eanh l\u1ec7ch (n\u1ebfu c\u00f3) gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu 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 \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n l\u00e0 chi ph\u00ed t\u00e0i ch\u00ednh, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 121, 221, 222, 228 (gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ed5 phi\u1ebfu nh\u1eadn v\u1ec1)<\/span>
\nN\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 <\/span>phi\u1ebfu nh\u1eadn v\u1ec1 th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a c\u1ed5 <\/span>phi\u1ebfu mang \u0111i trao \u0111\u1ed5i)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 121, 221, 222, 228 (gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ed5 phi\u1ebfu mang trao \u0111\u1ed5i).<\/span><\/p>\n

3.5. K\u1ebf to\u00e1n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh v\u00e0 d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/span>
\n– Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp k\u1ef3 n\u00e0y l\u1edbn h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 l\u1eadp k\u1ef3 tr\u01b0\u1edbc, k\u1ebf to\u00e1n tr\u00edch l\u1eadp b\u1ed5 sung ph\u1ea7n ch\u00eanh l\u1ec7ch, ghi:<\/span>
\nN\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2291, 2292).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp k\u1ef3 n\u00e0y nh\u1ecf h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 l\u1eadp k\u1ef3 tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft, k\u1ebf to\u00e1n ho\u00e0n nh\u1eadp ph\u1ea7n ch\u00eanh l\u1ec7ch, ghi:<\/span>
\nN\u1ee3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2291, 2292)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh.<\/span><\/p>\n

3.6. Kho\u1ea3n chi\u1ebft kh\u1ea5u thanh to\u00e1n cho ng\u01b0\u1eddi mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c h\u01b0\u1edfng do thanh to\u00e1n tr\u01b0\u1edbc h\u1ea1n ph\u1ea3i thanh to\u00e1n theo th\u1ecfa thu\u1eadn khi mua, b\u00e1n h\u00e0ng, ghi:<\/span>
\nN\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 131, 111, 112,…<\/span><\/p>\n

3.7. Chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn kho\u1ea3n vay (ngo\u00e0i l\u00e3i vay ph\u1ea3i tr\u1ea3), nh\u01b0 chi ph\u00ed ki\u1ec3m to\u00e1n, th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1 vay v\u1ed1n…, n\u1ebfu \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh:<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi kho\u1ea3n vay d\u01b0\u1edbi h\u00ecnh th\u1ee9c ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 343 – Tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh (3431, 3432)<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi kho\u1ea3n vay d\u01b0\u1edbi h\u00ecnh th\u1ee9c vay theo h\u1ee3p \u0111\u1ed3ng, kh\u1ebf \u01b0\u1edbc th\u00f4ng th\u01b0\u1eddng, ghi:<\/span>
\n N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112<\/span><\/p>\n

3.8. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb ph\u1ea3i thanh to\u00e1n \u0111\u1ecbnh k\u1ef3 l\u00e3i ti\u1ec1n vay, l\u00e3i tr\u00e1i phi\u1ebfu cho b\u00ean cho vay, ghi:<\/span>
\nN\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112,…<\/span><\/p>\n

3.9. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb tr\u1ea3 tr\u01b0\u1edbc l\u00e3i ti\u1ec1n vay, l\u00e3i tr\u00e1i phi\u1ebfu cho b\u00ean cho vay, ghi:<\/span>
\nN\u1ee3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (n\u1ebfu tr\u1ea3 tr\u01b0\u1edbc l\u00e3i ti\u1ec1n vay)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112,…<\/span><\/p>\n

\u0110\u1ecbnh k\u1ef3, khi ph\u00e2n b\u1ed5 l\u00e3i ti\u1ec1n vay, l\u00e3i tr\u00e1i phi\u1ebfu theo s\u1ed1 ph\u1ea3i tr\u1ea3 t\u1eebng k\u1ef3 v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh, 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

3.10. Tr\u01b0\u1eddng h\u1ee3p vay tr\u1ea3 l\u00e3i sau:<\/span><\/p>\n

– \u0110\u1ecbnh k\u1ef3, khi t\u00ednh l\u00e3i ti\u1ec1n vay, l\u00e3i tr\u00e1i phi\u1ebfu ph\u1ea3i tr\u1ea3 trong k\u1ef3, n\u1ebfu \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh, ghi:<\/span>
\nN\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 341 – Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh (3411) (n\u1ebfu l\u00e3i vay nh\u1eadp g\u1ed1c)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3.<\/span><\/p>\n

– H\u1ebft th\u1eddi h\u1ea1n vay, khi \u0111\u01a1n v\u1ecb tr\u1ea3 g\u1ed1c vay v\u00e0 l\u00e3i ti\u1ec1n vay, ghi:<\/span>
\nN\u1ee3 TK 341 – Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh (g\u1ed1c vay c\u00f2n ph\u1ea3i tr\u1ea3)<\/span>
\nN\u1ee3 TK 34311 – M\u1ec7nh gi\u00e1 tr\u00e1i phi\u1ebfu<\/span>
\nN\u1ee3 TK 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3 (l\u00e3i ti\u1ec1n vay c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc)<\/span>
\nN\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (l\u00e3i ti\u1ec1n vay c\u1ee7a k\u1ef3 \u0111\u00e1o h\u1ea1n)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112,…<\/span><\/p>\n

3.11. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu c\u00f3 chi\u1ebft kh\u1ea5u ho\u1eb7c ph\u1ee5 tr\u1ed9i \u0111\u1ec3 huy \u0111\u1ed9ng v\u1ed1n vay d\u00f9ng v\u00e0o SXKD, \u0111\u1ecbnh k\u1ef3 khi t\u00ednh chi ph\u00ed l\u00e3i vay v\u00e0o chi ph\u00ed SXKD trong k\u1ef3, ghi:<\/span>
\nN\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh<\/span>
\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c TK 111, 112,… (n\u1ebfu tr\u1ea3 l\u00e3i vay \u0111\u1ecbnh k\u1ef3)<\/span>
\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (chi ph\u00ed \u0111i vay ph\u1ea3i tr\u1ea3 trong k\u1ef3)<\/span>
\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3 (tr\u00edch tr\u01b0\u1edbc chi ph\u00ed \u0111i vay ph\u1ea3i tr\u1ea3 trong <\/span>k\u1ef3 – n\u1ebfu chi ph\u00ed \u0111i vay tr\u1ea3 sau).<\/span><\/p>\n

– N\u1ebfu ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu c\u00f3 chi\u1ebft kh\u1ea5u, \u0111\u1ecbnh k\u1ef3, khi ph\u00e2n b\u1ed5 chi\u1ebft kh\u1ea5u tr\u00e1i phi\u1ebfu t\u1eebng k\u1ef3 ghi v\u00e0o chi ph\u00ed \u0111i vay, ghi:<\/span>
\nN\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 34312 – Chi\u1ebft kh\u1ea5u tr\u00e1i phi\u1ebfu (s\u1ed1 ph\u00e2n b\u1ed5 t\u1eebng k\u1ef3).<\/span><\/p>\n

– N\u1ebfu ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu c\u00f3 ph\u1ee5 tr\u1ed9i, \u0111\u1ecbnh k\u1ef3 khi ph\u00e2n b\u1ed5 ph\u1ee5 tr\u1ed9i tr\u00e1i phi\u1ebfu t\u1eebng k\u1ef3 ghi gi\u1ea3m chi ph\u00ed \u0111i vay, ghi:<\/span>
\nN\u1ee3 TK 34313 – Ph\u1ee5 tr\u1ed9i tr\u00e1i phi\u1ebfu (s\u1ed1 ph\u00e2n b\u1ed5 t\u1eebng k\u1ef3)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh.<\/span><\/p>\n

3.12. \u0110\u1ecbnh k\u1ef3, k\u1ebf to\u00e1n ghi nh\u1eadn chi ph\u00ed t\u00e0i ch\u00ednh ho\u1eb7c v\u1ed1n ho\u00e1 \u0111\u1ed1i v\u1edbi s\u1ed1 l\u00e3i tr\u00e1i phi\u1ebfu ph\u1ea3i tr\u1ea3 t\u00ednh theo l\u00e3i su\u1ea5t c\u1ee7a tr\u00e1i phi\u1ebfu t\u01b0\u01a1ng t\u1ef1 kh\u00f4ng c\u00f3 quy\u1ec1n chuy\u1ec3n \u0111\u1ed5i ho\u1eb7c t\u00ednh theo l\u00e3i su\u1ea5t \u0111i vay ph\u1ed5 bi\u1ebfn tr\u00ean th\u1ecb tr\u01b0\u1eddng \u0111\u1ed3ng th\u1eddi \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb ph\u1ea7n n\u1ee3 g\u1ed1c c\u1ee7a tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i ghi:<\/span>
\n N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh<\/span>
\n N\u1ee3 TK 241 – X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang (n\u1ebfu v\u1ed1n ho\u00e1)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3 (s\u1ed1 l\u00e3i tr\u00e1i phi\u1ebfu ph\u1ea3i tr\u1ea3 trong k\u1ef3 t\u00ednh <\/span>theo l\u00e3i su\u1ea5t danh ngh\u0129a)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3432 – Tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i (ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa l\u00e3i tr\u00e1i <\/span>
\nphi\u1ebfu \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh (ho\u1eb7c v\u1ed1n ho\u00e1) v\u00e0 s\u1ed1 l\u00e3i tr\u00e1i phi\u1ebfu ph\u1ea3i tr\u1ea3 trong k\u1ef3 t\u00ednh theo l\u00e3i su\u1ea5t danh ngh\u0129a).<\/span><\/p>\n

3.13. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p thanh to\u00e1n \u0111\u1ecbnh k\u1ef3 ti\u1ec1n l\u00e3i thu\u00ea c\u1ee7a TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh, khi b\u00ean thu\u00ea nh\u1eadn \u0111\u01b0\u1ee3c ho\u00e1 \u0111\u01a1n thanh to\u00e1n c\u1ee7a b\u00ean cho thu\u00ea, ghi:<\/span>
\nN\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (ti\u1ec1n l\u00e3i thu\u00ea tr\u1ea3 t\u1eebng k\u1ef3)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112 (n\u1ebfu tr\u1ea3 ti\u1ec1n ngay)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 341 – Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh (3412) (n\u1ebfu nh\u1eadn n\u1ee3).<\/span><\/p>\n

3.14. Khi mua v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, TSC\u0110 theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p v\u1ec1 s\u1eed d\u1ee5ng ngay cho ho\u1ea1t \u0111\u1ed9ng SXKD, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 152, 153, 156, 211, 213 (theo gi\u00e1 mua tr\u1ea3 ti\u1ec1n ngay)<\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/span>
\nN\u1ee3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc {ph\u1ea7n l\u00e3i tr\u1ea3 ch\u1eadm l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng <\/span>s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n tr\u1eeb (-) Gi\u00e1 mua tr\u1ea3 ti\u1ec1n ngay tr\u1eeb Thu\u1ebf GTGT (n\u1ebfu \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb)}<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/span><\/p>\n

\u0110\u1ecbnh k\u1ef3, t\u00ednh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh s\u1ed1 l\u00e3i mua h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p ph\u1ea3i tr\u1ea3, 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

3.15. K\u1ebf to\u00e1n c\u00e1c kho\u1ea3n l\u1ed7 t\u1ef7 gi\u00e1<\/span><\/p>\n

a) Khi mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5, t\u00e0i s\u1ea3n, chi tr\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed… thanh to\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7 n\u1ebfu t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf nh\u1ecf h\u01a1n t\u1ef7 gi\u00e1 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a TK 111, 112, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 151, 152, 153, 156, 157, 211, 213, 217, 241, 623, 627, 641, 642, <\/span>(theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf)<\/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 1112, 1122 (theo t\u1ef7 gi\u00e1 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n).<\/span><\/p>\n

b) Khi thanh to\u00e1n c\u00e1c kho\u1ea3n 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 t\u00e0i kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 nh\u1ecf h\u01a1n t\u1ef7 gi\u00e1 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n TK 111, 112, 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 1112, 1122 (theo t\u1ef7 gi\u00e1 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n).<\/span><\/p>\n

c) Khi thu \u0111\u01b0\u1ee3c ti\u1ec1n N\u1ee3 ph\u1ea3i thu b\u1eb1ng ngo\u1ea1i t\u1ec7, n\u1ebfu t\u1ef7 gi\u00e1 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a c\u00e1c TK N\u1ee3 ph\u1ea3i thu l\u1edbn h\u01a1n t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m thu ti\u1ec1n, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 111 (1112), 112 (1122) (t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf)<\/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 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n).<\/span><\/p>\n

d) Kho\u1ea3n l\u1ed7 ph\u00e1t sinh khi b\u00e1n ngo\u1ea1i t\u1ec7 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng kinh doanh, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 111 (1111), 112 (1121) (theo t\u1ef7 gi\u00e1 b\u00e1n)<\/span>
\nN\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (kho\u1ea3n l\u1ed7 – N\u1ebfu c\u00f3)<\/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><\/p>\n

e) K\u1ebft chuy\u1ec3n l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 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

g) C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c ph\u00e1t sinh l\u1ed7 t\u1ef7 gi\u00e1 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan.<\/span><\/p>\n

3.16. 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 \u2013 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc), 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 (l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.<\/span><\/p>\n

3.17. Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u00e0ng ti\u1ec1n t\u1ec7 ph\u00e1t sinh l\u1ed7 (gi\u00e1 v\u00e0ng th\u1ecb tr\u01b0\u1eddng trong n\u01b0\u1edbc nh\u1ecf 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 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 1113, 1123.<\/span><\/p>\n

3.18. \u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p b\u00e1n tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 theo h\u1ee3p \u0111\u1ed3ng mua b\u00e1n l\u1ea1i (repo), khi th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n v\u00e0 gi\u00e1 mua l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 c\u1ee7a h\u1ee3p \u0111\u1ed3ng mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 v\u00e0o ch\u00ed ph\u00ed \u0111\u1ecbnh k\u1ef3 theo th\u1eddi gian c\u1ee7a h\u1ee3p \u0111\u1ed3ng , ghi:<\/span>
\n N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 171 – Giao d\u1ecbch mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7.<\/span><\/p>\n

3.19. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc tr\u01b0\u1edbc khi chuy\u1ec3n th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n ph\u1ea3i x\u1eed l\u00fd c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3:<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n n\u1ee3 vay Ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i Nh\u00e0 n\u01b0\u1edbc v\u00e0 Ng\u00e2n h\u00e0ng Ph\u00e1t tri\u1ec3n Vi\u1ec7t Nam \u0111\u00e3 qu\u00e1 h\u1ea1n nh\u01b0ng do doanh nghi\u1ec7p b\u1ecb l\u1ed7, kh\u00f4ng c\u00f2n v\u1ed1n nh\u00e0 n\u01b0\u1edbc, kh\u00f4ng thanh to\u00e1n \u0111\u01b0\u1ee3c, doanh nghi\u1ec7p ph\u1ea3i l\u00e0m c\u00e1c th\u1ee7 t\u1ee5c, h\u1ed3 s\u01a1 \u0111\u1ec1 ngh\u1ecb khoanh n\u1ee3, gi\u00e3n n\u1ee3, xo\u00e1 n\u1ee3 l\u00e3i vay ng\u00e2n h\u00e0ng theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh. Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh xo\u00e1 n\u1ee3 l\u00e3i vay, ghi:<\/span>
\n N\u1ee3 TK 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3 (l\u00e3i vay \u0111\u01b0\u1ee3c xo\u00e1)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 421 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i (ph\u1ea7n l\u00e3i vay \u0111\u00e3 h\u1ea1ch <\/span>to\u00e1n v\u00e0o chi ph\u00ed c\u00e1c k\u1ef3 tr\u01b0\u1edbc nay \u0111\u01b0\u1ee3c xo\u00e1)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (ph\u1ea7n l\u00e3i vay \u0111\u00e3 h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed <\/span>t\u00e0i ch\u00ednh trong k\u1ef3 n\u00e0y).<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi ph\u00ed l\u00e3i vay ph\u1ea3i tr\u1ea3 cho nh\u00e0 \u0111\u1ea7u t\u01b0 mua c\u1ed5 ph\u1ea7n: Trong tr\u01b0\u1eddng h\u1ee3p th\u1eddi gian t\u00ednh t\u1eeb khi nh\u00e0 \u0111\u1ea7u t\u01b0 n\u1ed9p ti\u1ec1n mua c\u1ed5 ph\u1ea7n \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m c\u00f4ng ty \u0111\u01b0\u1ee3c c\u1ea5p Gi\u1ea5y ch\u1ee9ng nh\u1eadn \u0111\u0103ng k\u00fd kinh doanh tr\u00ean 3 th\u00e1ng th\u00ec doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh l\u00e3i vay \u0111\u1ec3 tr\u1ea3 cho c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0. Tr\u01b0\u1eddng h\u1ee3p n\u1ebfu ti\u1ec1n thu b\u00e1n c\u1ed5 ph\u1ea7n \u0111\u1ec3 huy \u0111\u1ed9ng th\u00eam v\u1ed1n thu\u1ed9c t\u00e0i kho\u1ea3n c\u1ee7a \u0111\u01a1n v\u1ecb v\u00e0 \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng, ghi:<\/span>
\n N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3.<\/span><\/p>\n

3.20. Tr\u01b0\u1eddng h\u1ee3p c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3, doanh nghi\u1ec7p ph\u1ea3i tr\u1ea3 c\u1ed5 t\u1ee9c theo m\u1ed9t t\u1ef7 l\u1ec7 nh\u1ea5t \u0111\u1ecbnh m\u00e0 kh\u00f4ng kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3 l\u00e0 l\u00e3i hay l\u1ed7, kho\u1ea3n c\u1ed5 t\u1ee9c \u01b0u \u0111\u00e3i \u0111\u00f3 v\u1ec1 b\u1ea3n ch\u1ea5t l\u00e0 kho\u1ea3n l\u00e3i vay v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh, ghi: <\/span>
\n N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c<\/span><\/p>\n

3.21. Cu\u1ed1i k\u1ef3, k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 chi ph\u00ed t\u00e0i ch\u00ednh ph\u00e1t sinh trong k\u1ef3 sang t\u00e0i kho\u1ea3n 911 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d, ghi:<\/span>
\nN\u1ee3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin chia s\u1ebb\u00a0C\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed t\u00e0i ch\u00ednh – T\u00e0i kho\u1ea3n 635\u00a0 Theo \u0110i\u1ec1u 90\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi t\u00e0i kho\u1ea3n n\u00e0y nh\u01b0 sau: 1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n – T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh nh\u1eefng kho\u1ea3n chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh..<\/p>\n","protected":false},"author":7,"featured_media":4213,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[449],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4059"}],"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=4059"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4059\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4213"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4059"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4059"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}