{"id":4109,"date":"2015-07-25T09:07:08","date_gmt":"2015-07-25T09:07:08","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4109"},"modified":"2015-09-20T21:19:19","modified_gmt":"2015-09-20T21:19:19","slug":"cach-hach-toan-khoan-tam-ung-tk-411","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4109","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n t\u1ea1m \u1ee9ng – TK 141"},"content":{"rendered":"

K\u1ebf to\u00e1n Centax<\/a> xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n t\u1ea1m \u1ee9ng – TK 141 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 22, Th\u00f4ng t\u01b0 200\/2014\/TT-BTC <\/a>m\u1edbi nh\u1ea5t t\u1ea1i b\u00e0i vi\u1ebft sau.<\/span><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/strong><\/span><\/h2>\n

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n t\u1ea1m \u1ee9ng c\u1ee7a doanh nghi\u1ec7p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong doanh nghi\u1ec7p v\u00e0 t\u00ecnh h\u00ecnh thanh to\u00e1n c\u00e1c kho\u1ea3n t\u1ea1m \u1ee9ng \u0111\u00f3.<\/span><\/p>\n

b) Kho\u1ea3n t\u1ea1m \u1ee9ng l\u00e0 m\u1ed9t kho\u1ea3n ti\u1ec1n ho\u1eb7c v\u1eadt t\u01b0 do doanh nghi\u1ec7p giao cho ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng \u0111\u1ec3 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c gi\u1ea3i quy\u1ebft m\u1ed9t c\u00f4ng vi\u1ec7c n\u00e0o \u0111\u00f3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t. Ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p. \u0110\u1ed1i v\u1edbi ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng th\u01b0\u1eddng xuy\u00ean (thu\u1ed9c c\u00e1c b\u1ed9 ph\u1eadn cung \u1ee9ng v\u1eadt t\u01b0, qu\u1ea3n tr\u1ecb, h\u00e0nh ch\u00ednh) ph\u1ea3i \u0111\u01b0\u1ee3c Gi\u00e1m \u0111\u1ed1c ch\u1ec9 \u0111\u1ecbnh b\u1eb1ng v\u0103n b\u1ea3n.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 141 – T\u1ea1m \u1ee9ng<\/span><\/h2>\n

B\u00ean N\u1ee3: <\/span><\/span>
\nC\u00e1c kho\u1ea3n ti\u1ec1n, v\u1eadt t\u01b0 \u0111\u00e3 t\u1ea1m \u1ee9ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/span>
\n – C\u00e1c kho\u1ea3n t\u1ea1m \u1ee9ng \u0111\u00e3 \u0111\u01b0\u1ee3c thanh to\u00e1n;<\/span>
\n – S\u1ed1 ti\u1ec1n t\u1ea1m \u1ee9ng d\u00f9ng kh\u00f4ng h\u1ebft nh\u1eadp l\u1ea1i qu\u1ef9 ho\u1eb7c t\u00ednh tr\u1eeb v\u00e0o l\u01b0\u01a1ng;<\/span>
\n – C\u00e1c kho\u1ea3n v\u1eadt t\u01b0 s\u1eed d\u1ee5ng kh\u00f4ng h\u1ebft nh\u1eadp l\u1ea1i kho.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/span>
\n S\u1ed1 t\u1ea1m \u1ee9ng ch\u01b0a thanh to\u00e1n.<\/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

a) Khi t\u1ea1m \u1ee9ng ti\u1ec1n ho\u1eb7c v\u1eadt t\u01b0 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong doanh nghi\u1ec7p, ghi:<\/span>
\n N\u1ee3 TK 141 – T\u1ea1m \u1ee9ng<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 152,…<\/span><\/p>\n

b) Khi th\u1ef1c hi\u1ec7n xong c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c giao, ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng l\u1eadp B\u1ea3ng thanh to\u00e1n t\u1ea1m \u1ee9ng k\u00e8m theo c\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00fd duy\u1ec7t \u0111\u1ec3 quy\u1ebft to\u00e1n kho\u1ea3n t\u1ea1m \u1ee9ng, ghi:<\/span>
\n N\u1ee3 TK 152,153, 156, 241, 331, 621,623, 627, 642, …<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 141 – T\u1ea1m \u1ee9ng.<\/span><\/p>\n

c) C\u00e1c kho\u1ea3n t\u1ea1m \u1ee9ng chi (ho\u1eb7c s\u1eed d\u1ee5ng) kh\u00f4ng h\u1ebft, ph\u1ea3i nh\u1eadp l\u1ea1i qu\u1ef9, nh\u1eadp l\u1ea1i kho ho\u1eb7c tr\u1eeb v\u00e0o l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng, ghi:<\/span>
\nN\u1ee3 TK 111 – Ti\u1ec1n m\u1eb7t<\/span>
\nN\u1ee3 TK 152- Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u<\/span>
\nN\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 141 – T\u1ea1m \u1ee9ng.<\/span><\/p>\n

d) Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 th\u1ef1c chi \u0111\u00e3 \u0111\u01b0\u1ee3c duy\u1ec7t l\u1edbn h\u01a1n s\u1ed1 \u0111\u00e3 nh\u1eadn t\u1ea1m \u1ee9ng, k\u1ebf to\u00e1n l\u1eadp phi\u1ebfu chi \u0111\u1ec3 thanh to\u00e1n th\u00eam cho ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng, ghi:<\/span>
\nN\u1ee3 TK 152, 153,156, 241, 621, 622, 627,…<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 111 – Ti\u1ec1n m\u1eb7t.<\/span><\/p>\n

V\u00ed d\u1ee5: T\u1ea1i c\u00f4ng ty K\u1ebf to\u00e1n Centax , Ng\u00e0y 12\/07\/2015 c\u00f3 nh\u00e2n vi\u00ean Nguy\u1ec5n V\u0103n A \u0111i c\u00f4ng t\u00e1c, g\u1eb7p kh\u00e1ch h\u00e0ng k\u00fd h\u1ee3p \u0111\u1ed3ng. Gi\u00e1m \u0111\u1ed1c duy\u1ec7t t\u1ea1m \u1ee9ng chi ph\u00ed c\u00f4ng t\u00e1c cho nh\u00e2n vi\u00ean A l\u00e0 10.000.000 \u0111\u1ed3ng.\u00a0<\/span><\/p>\n

Khi vi\u1ebft phi\u1ebfu chi: K\u1ebf to\u00e1n \u0111\u1ecbnh kho\u1ea3n<\/span><\/p>\n

N\u1ee3 TK 141: 10.000.000<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 111: 10.000.000<\/span><\/p>\n

Khi ho\u00e0n th\u00e0nh c\u00f4ng t\u00e1c, nh\u00e2n vi\u00ean b\u00e1o c\u00e1o ti\u1ec1n chi ph\u00ed th\u1ef1c t\u1ebf cho chuy\u1ebfn c\u00f4ng t\u00e1c l\u00e0 8.500.000 \u0111\u1ed3ng v\u00e0 ho\u00e0n tr\u1ea3 l\u1ea1i ti\u1ec1n th\u1eeba cho c\u00f4ng ty,<\/span><\/p>\n

K\u1ebf to\u00e1n \u0111\u1ecbnh kho\u1ea3n:<\/span><\/p>\n

N\u1ee3 TK 641: 8.500.000<\/span>
\nN\u1ee3 TK 111: 1.500.000<\/span>
\n\u00a0 \u00a0 \u00a0C\u00f3 TK 141: 10.000.000<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n t\u1ea1m \u1ee9ng – TK 411 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 21, Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u1edbi nh\u1ea5t t\u1ea1i b\u00e0i vi\u1ebft sau.<\/p>\n","protected":false},"author":7,"featured_media":4270,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[456],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4109"}],"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=4109"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4109\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4270"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4109"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4109"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}