{"id":4064,"date":"2015-07-25T08:26:00","date_gmt":"2015-07-25T08:26:00","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4064"},"modified":"2015-08-03T02:21:56","modified_gmt":"2015-08-03T02:21:56","slug":"hach-toan-khoan-phai-thu-khac-tk-138","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4064","title":{"rendered":"H\u1ea1ch to\u00e1n kho\u1ea3n ph\u1ea3i thu kh\u00e1c – TK 138"},"content":{"rendered":"

K\u1ebf to\u00e1n Centax<\/a> xin gi\u1edbi thi\u1ec7u H\u1ea1ch to\u00e1n kho\u1ea3n ph\u1ea3i thu kh\u00e1c – TK 138 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 21, 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

T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu ngo\u00e0i ph\u1ea1m vi \u0111\u00e3 ph\u1ea3n \u00e1nh \u1edf c\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3i thu (TK 131, 136) v\u00e0 t\u00ecnh h\u00ecnh thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu n\u00e0y, g\u1ed3m nh\u1eefng n\u1ed9i dung ch\u1ee7 y\u1ebfu sau:<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thi\u1ebfu \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n nh\u01b0ng ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n, ph\u1ea3i ch\u1edd x\u1eed l\u00fd;<\/span>
\n– C\u00e1c kho\u1ea3n ph\u1ea3i thu v\u1ec1 b\u1ed3i th\u01b0\u1eddng v\u1eadt ch\u1ea5t do c\u00e1 nh\u00e2n, t\u1eadp th\u1ec3 (trong v\u00e0 ngo\u00e0i doanh nghi\u1ec7p) g\u00e2y ra nh\u01b0 m\u1ea5t m\u00e1t, h\u01b0 h\u1ecfng v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, ti\u1ec1n v\u1ed1n,… \u0111\u00e3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd b\u1eaft b\u1ed3i th\u01b0\u1eddng;<\/span>
\n– C\u00e1c kho\u1ea3n cho b\u00ean kh\u00e1c m\u01b0\u1ee3n b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 (n\u1ebfu cho m\u01b0\u1ee3n b\u1eb1ng ti\u1ec1n th\u00ec ph\u1ea3i k\u1ebf to\u00e1n l\u00e0 cho vay tr\u00ean TK 1283);<\/span>– C\u00e1c kho\u1ea3n \u0111\u00e3 chi cho ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, chi d\u1ef1 \u00e1n, chi \u0111\u1ea7u t\u01b0 XDCB, chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t ph\u1ea3i thu h\u1ed3i;<\/span>
\n– C\u00e1c kho\u1ea3n chi h\u1ed9 ph\u1ea3i thu h\u1ed3i, nh\u01b0 c\u00e1c kho\u1ea3n b\u00ean nh\u1eadn u\u1ef7 th\u00e1c xu\u1ea5t nh\u1eadp kh\u1ea9u chi h\u1ed9, cho b\u00ean giao u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u v\u1ec1 ph\u00ed ng\u00e2n h\u00e0ng, ph\u00ed gi\u00e1m \u0111\u1ecbnh h\u1ea3i quan, ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ed1c v\u00e1c, c\u00e1c kho\u1ea3n thu\u1ebf, …<\/span>
\n– C\u00e1c kho\u1ea3n ph\u1ea3i thu ph\u00e1t sinh khi c\u1ed5 ph\u1ea7n h\u00f3a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, nh\u01b0: Chi ph\u00ed c\u1ed5 ph\u1ea7n ho\u00e1, tr\u1ee3 c\u1ea5p cho lao \u0111\u1ed9ng th\u00f4i vi\u1ec7c, m\u1ea5t vi\u1ec7c, h\u1ed7 tr\u1ee3 \u0111\u00e0o t\u1ea1o l\u1ea1i lao \u0111\u1ed9ng trong doanh nghi\u1ec7p c\u1ed5 ph\u1ea7n ho\u00e1,…<\/span>
\n– Ti\u1ec1n l\u00e3i cho vay, c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn ph\u1ea3i thu t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh;
\n<\/span>– C\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c ngo\u00e0i c\u00e1c kho\u1ea3n tr\u00ean.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 138 – Ph\u1ea3i thu kh\u00e1c<\/span><\/h2>\n

B\u00ean N\u1ee3:<\/span><\/span><\/p>\n

– Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd gi\u1ea3i quy\u1ebft;<\/span>
\n – Ph\u1ea3i thu c\u1ee7a c\u00e1 nh\u00e2n, t\u1eadp th\u1ec3 (trong v\u00e0 ngo\u00e0i doanh nghi\u1ec7p) \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n thi\u1ebfu \u0111\u00e3 x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n v\u00e0 c\u00f3 bi\u00ean b\u1ea3n x\u1eed l\u00fd ngay;<\/span>
\n – S\u1ed1 ti\u1ec1n ph\u1ea3i thu v\u1ec1 c\u00e1c kho\u1ea3n ph\u00e1t sinh khi c\u1ed5 ph\u1ea7n h\u00f3a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc; <\/span>
\n – Ph\u1ea3i thu v\u1ec1 ti\u1ec1n l\u00e3i cho vay, l\u00e3i ti\u1ec1n g\u1eedi, c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh;<\/span>
\n – C\u00e1c kho\u1ea3n chi h\u1ed9 b\u00ean th\u1ee9 ba ph\u1ea3i thu h\u1ed3i, c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00e1c;<\/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>
\n B\u00ean C\u00f3:<\/span><\/span>
\n – K\u1ebft chuy\u1ec3n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thi\u1ebfu v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan theo quy\u1ebft \u0111\u1ecbnh ghi trong bi\u00ean b\u1ea3n x\u1eed l\u00fd;<\/span>
\n – K\u1ebft chuy\u1ec3n c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u1ec1 c\u1ed5 ph\u1ea7n h\u00f3a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc;<\/span>
\n – S\u1ed1 ti\u1ec1n \u0111\u00e3 thu \u0111\u01b0\u1ee3c v\u1ec1 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00e1c.<\/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>
\n C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00e1c ch\u01b0a thu \u0111\u01b0\u1ee3c.<\/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 \u0111\u00e3 thu nhi\u1ec1u h\u01a1n s\u1ed1 ph\u1ea3i thu (tr\u01b0\u1eddng h\u1ee3p c\u00e1 bi\u1ec7t v\u00e0 trong chi ti\u1ebft c\u1ee7a t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3).<\/span>
\nT\u00e0i kho\u1ea3n 138 – Ph\u1ea3i thu kh\u00e1c, c\u00f3 3 t\u00e0i kho\u1ea3n c\u1ea5p 2:
\n<\/span>– T\u00e0i kho\u1ea3n 1381 – T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd: Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thi\u1ebfu ch\u01b0a x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n, c\u00f2n ch\u1edd quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd.
\n<\/span>– T\u00e0i kho\u1ea3n 1385 – Ph\u1ea3i thu v\u1ec1 c\u1ed5 ph\u1ea7n h\u00f3a: Ph\u1ea3n \u00e1nh s\u1ed1 ph\u1ea3i thu v\u1ec1 c\u1ed5 ph\u1ea7n h\u00f3a m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 chi ra, nh\u01b0: Chi ph\u00ed c\u1ed5 ph\u1ea7n ho\u00e1, tr\u1ee3 c\u1ea5p cho lao \u0111\u1ed9ng th\u00f4i vi\u1ec7c, m\u1ea5t vi\u1ec7c, h\u1ed7 tr\u1ee3 \u0111\u00e0o t\u1ea1o l\u1ea1i lao \u0111\u1ed9ng trong doanh nghi\u1ec7p c\u1ed5 ph\u1ea7n ho\u00e1,…
\n<\/span>– T\u00e0i kho\u1ea3n 1388 – Ph\u1ea3i thu kh\u00e1c: Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u1ee7a doanh nghi\u1ec7p ngo\u00e0i ph\u1ea1m vi c\u00e1c kho\u1ea3n ph\u1ea3i thu ph\u1ea3n \u00e1nh \u1edf c\u00e1c TK 131, 133, 136 v\u00e0 TK 1381, 1385, nh\u01b0: Ph\u1ea3i thu c\u00e1c kho\u1ea3n c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn, ti\u1ec1n l\u00e3i; Ph\u1ea3i thu c\u00e1c kho\u1ea3n ph\u1ea3i b\u1ed3i th\u01b0\u1eddng do l\u00e0m m\u1ea5t ti\u1ec1n, t\u00e0i s\u1ea3n;…<\/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\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh ph\u00e1t hi\u1ec7n thi\u1ebfu, ch\u01b0a x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n, ch\u1edd x\u1eed l\u00fd, ghi:<\/span>
\n N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1381) (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110)<\/span>
\n N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (gi\u00e1 tr\u1ecb hao m\u00f2n)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 211 – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1).<\/span><\/p>\n

3.2. TSC\u0110 h\u1eefu h\u00ecnh d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng ph\u00fac l\u1ee3i ph\u00e1t hi\u1ec7n thi\u1ebfu, ch\u01b0a x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n, ch\u1edd x\u1eed l\u00fd, ghi gi\u1ea3m TSC\u0110:<\/span>
\n N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (gi\u00e1 tr\u1ecb hao m\u00f2n)<\/span>
\n N\u1ee3 TK 466 – Ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i) (TSC\u0110 <\/span>d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n)<\/span>
\n N\u1ee3 TK 3533 – Qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i) (TSC\u0110 <\/span>d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng ph\u00fac l\u1ee3i)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1).<\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi ph\u1ea3n \u00e1nh ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd, ghi:<\/span>
\n N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1381)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 353 – Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (3532) <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 338- Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (TSC\u0110 d\u00f9ng cho s\u1ef1 nghi\u1ec7p, DA).<\/span><\/p>\n

3.3. Tr\u01b0\u1eddng h\u1ee3p ti\u1ec1n m\u1eb7t t\u1ed3n qu\u1ef9, v\u1eadt t\u01b0, h\u00e0ng h\u00f3a ,… ph\u00e1t hi\u1ec7n thi\u1ebfu khi ki\u1ec3m k\u00ea:<\/span><\/p>\n

a) Khi ch\u01b0a x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n, ch\u1edd x\u1eed l\u00fd, ghi:<\/span>
\n N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1381)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 152, 153, 155, 156.<\/span><\/p>\n

b) Khi c\u00f3 bi\u00ean b\u1ea3n x\u1eed l\u00fd c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n thi\u1ebfu, c\u0103n c\u1ee9 v\u00e0o quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd, ghi:<\/span>
\n N\u1ee3 TK 111 – Ti\u1ec1n m\u1eb7t (c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c n\u1ed9p ti\u1ec1n b\u1ed3i th\u01b0\u1eddng)<\/span>
\n N\u1ee3 TK 1388 – Ph\u1ea3i thu kh\u00e1c (c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c ph\u1ea3i n\u1ed9p ti\u1ec1n b\u1ed3i th\u01b0\u1eddng)<\/span>
\n N\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (s\u1ed1 b\u1ed3i th\u01b0\u1eddng tr\u1eeb v\u00e0o l\u01b0\u01a1ng)<\/span>
\n N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (gi\u00e1 tr\u1ecb hao h\u1ee5t m\u1ea5t m\u00e1t c\u1ee7a h\u00e0ng t\u1ed3n kho <\/span>sau khi tr\u1eeb s\u1ed1 thu b\u1ed3i th\u01b0\u1eddng theo quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd)<\/span>
\n N\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c (ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 thi\u1ebfu qua ki\u1ec3m k\u00ea <\/span>ph\u1ea3i t\u00ednh v\u00e0o t\u1ed5n th\u1ea5t c\u1ee7a doanh nghi\u1ec7p)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 1381 – T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd.<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n ph\u00e1t hi\u1ec7n thi\u1ebfu \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ngay nguy\u00ean nh\u00e2n v\u00e0 ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m th\u00ec c\u0103n c\u1ee9 nguy\u00ean nh\u00e2n ho\u1eb7c ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng, ghi:<\/span>
\n N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1388 – Ph\u1ea3i thu kh\u00e1c) (s\u1ed1 ph\u1ea3i b\u1ed3i th\u01b0\u1eddng)<\/span>
\n N\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (s\u1ed1 b\u1ed3i th\u01b0\u1eddng tr\u1eeb v\u00e0o l\u01b0\u01a1ng)<\/span>
\n N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (gi\u00e1 tr\u1ecb hao h\u1ee5t, m\u1ea5t m\u00e1t c\u1ee7a h\u00e0ng t\u1ed3n kho <\/span>sau khi tr\u1eeb s\u1ed1 thu b\u1ed3i th\u01b0\u1eddng theo quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd)<\/span>
\n\u00a0 \u00a0 \u00a0C\u00f3 TK 621 – Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp<\/span>
\n\u00a0 \u00a0 \u00a0C\u00f3 TK 627 – Chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/span>
\n\u00a0 \u00a0 \u00a0C\u00f3 TK 152, 153, 155, 156<\/span>
\n\u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

3.4. C\u00e1c kho\u1ea3n cho m\u01b0\u1ee3n t\u00e0i s\u1ea3n t\u1ea1m th\u1eddi, ghi:<\/span>
\n N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1388)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 152, 153, 155, 156,…<\/span><\/p>\n

3.5. C\u00e1c kho\u1ea3n chi h\u1ed9 b\u00ean th\u1ee9 ba ph\u1ea3i thu h\u1ed3i, c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c, ghi<\/span>
\n N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1388)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK li\u00ean quan.<\/span><\/p>\n

3.6. K\u1ebf to\u00e1n giao d\u1ecbch \u1ee7y th\u00e1c xu\u1ea5t – nh\u1eadp kh\u1ea9u t\u1ea1i b\u00ean nh\u1eadn \u1ee7y th\u00e1c:<\/span><\/p>\n

a) Khi b\u00ean nh\u1eadn u\u1ef7 th\u00e1c chi h\u1ed9 cho b\u00ean giao u\u1ef7 th\u00e1c, ghi:<\/span>
\n N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1388) (n\u1ebfu b\u00ean giao \u1ee7y th\u00e1c ch\u01b0a \u1ee9ng ti\u1ec1n)<\/span>
\n N\u1ee3 TK 3388- Ph\u1ea3i tr\u1ea3 ph\u1ea3i n\u1ed9p kh\u00e1c(tr\u1eeb v\u00e0o ti\u1ec1n nh\u1eadn c\u1ee7a b\u00ean giao \u1ee7y th\u00e1c)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112,\u2026<\/span><\/p>\n

b) Khi \u0111\u01b0\u1ee3c doanh nghi\u1ec7p u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u thanh to\u00e1n b\u00f9 tr\u1eeb v\u1edbi c\u00e1c kho\u1ea3n \u0111\u00e3 chi h\u1ed9, k\u1ebf to\u00e1n doanh nghi\u1ec7p nh\u1eadn u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u ghi:<\/span>
\n N\u1ee3 TK 338 – Ph\u1ea3i tr\u1ea3 kh\u00e1c (3388)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1388).<\/span><\/p>\n

c) K\u1ebf to\u00e1n chi ti\u1ebft c\u00e1c giao d\u1ecbch thanh to\u00e1n xu\u1ea5t – nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a t\u00e0i kho\u1ea3n 338 – Ph\u1ea3i tr\u1ea3 kh\u00e1c; K\u1ebf to\u00e1n c\u00e1c kho\u1ea3n thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u, thu\u1ebf TT\u0110B, thu\u1ebf nh\u1eadp kh\u1ea9u t\u1ea1i b\u00ean giao v\u00e0 nh\u1eadn \u1ee7y th\u00e1c th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn c\u1ee7a t\u00e0i kho\u1ea3n 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

3.7. \u0110\u1ecbnh k\u1ef3 khi x\u00e1c \u0111\u1ecbnh ti\u1ec1n l\u00e3i cho vay, l\u00e3i ti\u1ec1n g\u1eedi, c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia ph\u1ea3i thu, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 111, 112,…. (s\u1ed1 \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n)<\/span>
\n N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1388)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

3.8. Khi thu \u0111\u01b0\u1ee3c ti\u1ec1n c\u1ee7a c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00e1c, 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\u00a0 \u00a0 \u00a0 C\u00f3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1388).<\/span><\/p>\n

3.9. Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd n\u1ee3 ph\u1ea3i thu kh\u00e1c kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i:<\/span>
\n N\u1ee3 TK 111 – Ti\u1ec1n m\u1eb7t (s\u1ed1 b\u1ed3i th\u01b0\u1eddng c\u1ee7a c\u00e1 nh\u00e2n, t\u1eadp th\u1ec3 c\u00f3 li\u00ean quan)<\/span>
\n N\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (s\u1ed1 b\u1ed3i th\u01b0\u1eddng tr\u1eeb v\u00e0o l\u01b0\u01a1ng)<\/span>
\n N\u1ee3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2293) (n\u1ebfu \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp b\u1eb1ng <\/span>kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i)<\/span>
\n N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (s\u1ed1 h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1388 – Ph\u1ea3i thu kh\u00e1c).<\/span><\/p>\n

3.10. Khi c\u00e1c doanh nghi\u1ec7p ho\u00e0n th\u00e0nh th\u1ee7 t\u1ee5c b\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c (\u0111ang \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n) cho c\u00f4ng ty mua b\u00e1n n\u1ee3, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 111, 112,…. (s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c b\u00e1n kho\u1ea3n n\u1ee3 ph\u1ea3i thu)<\/span>
\nN\u1ee3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2293) (s\u1ed1 ch\u00eanh l\u1ec7ch \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp <\/span>b\u1eb1ng kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i)<\/span>
\nN\u1ee3 c\u00e1c TK li\u00ean quan (s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 g\u1ed1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 <\/span>\u0111\u00f2i v\u1edbi s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb b\u00e1n kho\u1ea3n n\u1ee3 v\u00e0 s\u1ed1 \u0111\u00e3 \u0111\u01b0\u1ee3c<\/span>
\n b\u00f9 \u0111\u1eafp b\u1eb1ng kho\u1ea3n d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i) <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1388).<\/span><\/p>\n

3.11. Khi ph\u00e1t sinh chi ph\u00ed c\u1ed5 ph\u1ea7n h\u00f3a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, ghi:<\/span>
\nN\u1ee3 TK 1385 – Ph\u1ea3i thu v\u1ec1 c\u1ed5 ph\u1ea7n h\u00f3a (chi ti\u1ebft chi ph\u00ed c\u1ed5 ph\u1ea7n h\u00f3a)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 152, 331,\u2026<\/span><\/p>\n

3.12. Khi k\u1ebft th\u00fac qu\u00e1 tr\u00ecnh c\u1ed5 ph\u1ea7n h\u00f3a, doanh nghi\u1ec7p ph\u1ea3i b\u00e1o c\u00e1o v\u00e0 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n c\u00e1c kho\u1ea3n chi v\u1ec1 c\u1ed5 ph\u1ea7n h\u00f3a v\u1edbi c\u01a1 quan quy\u1ebft \u0111\u1ecbnh c\u1ed5 ph\u1ea7n h\u00f3a. T\u1ed5ng s\u1ed1 chi ph\u00ed c\u1ed5 ph\u1ea7n h\u00f3a, chi tr\u1ee3 c\u1ea5p cho lao \u0111\u1ed9ng th\u00f4i vi\u1ec7c, m\u1ea5t vi\u1ec7c, chi h\u1ed7 tr\u1ee3 \u0111\u00e0o t\u1ea1o l\u1ea1i lao \u0111\u1ed9ng,… \u0111\u01b0\u1ee3c tr\u1eeb (-) v\u00e0o s\u1ed1 ti\u1ec1n thu b\u00e1n c\u1ed5 ph\u1ea7n thu\u1ed9c v\u1ed1n Nh\u00e0 n\u01b0\u1edbc thu \u0111\u01b0\u1ee3c t\u1eeb c\u1ed5 ph\u1ea7n ho\u00e1 doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, ghi:<\/span>
\n N\u1ee3 TK 3385 – Ph\u1ea3i tr\u1ea3 v\u1ec1 c\u1ed5 ph\u1ea7n h\u00f3a (ti\u1ec1n thu b\u00e1n c\u1ed5 ph\u1ea7n thu\u1ed9c v\u1ed1n NN)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 1385 – Ph\u1ea3i thu v\u1ec1 c\u1ed5 ph\u1ea7n h\u00f3a.<\/span><\/p>\n

3.13. C\u00e1c kho\u1ea3n chi cho ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n, chi \u0111\u1ea7u t\u01b0 XDCB, chi ph\u00ed SXKD nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t ph\u1ea3i thu h\u1ed3i, ghi:<\/span>
\nN\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 161, 241, 641, 642,…<\/span><\/p>\n

3.14. Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, s\u1ed1 d\u01b0 n\u1ee3 ph\u1ea3i thu kh\u00e1c c\u00f3 g\u1ed1c 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 138 – Ph\u1ea3i thu kh\u00e1c<\/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

– 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 C\u00f3 TK 138 – Ph\u1ea3i thu kh\u00e1c<\/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 kh\u00e1c – TK 138 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 21, Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u1edbi nh\u1ea5t trong b\u00e0i vi\u1ebft sau.<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[446],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4064"}],"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=4064"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4064\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4064"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4064"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}