{"id":4168,"date":"2015-07-25T09:11:16","date_gmt":"2015-07-25T09:11:16","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4168"},"modified":"2015-07-25T09:54:44","modified_gmt":"2015-07-25T09:54:44","slug":"cach-hach-toan-khoan-phai-tra-noi-bo-tk-336","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4168","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n kho\u1ea3n ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 – TK 336"},"content":{"rendered":"

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

Theo \u0110i\u1ec1u 55 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> h\u01b0\u1edbng d\u1eabn c\u00e1ch h\u1ea1ch to\u00e1n ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9, K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb c\u00f9ng c\u00e1c b\u1ea1n<\/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 t\u00ecnh h\u00ecnh thanh to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 gi\u1eefa doanh nghi\u1ec7p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c c\u00f3 t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n (sau \u0111\u00e2y g\u1ecdi l\u00e0 \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c); Gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c c\u1ee7a c\u00f9ng m\u1ed9t doanh nghi\u1ec7p v\u1edbi nhau. <\/span>
\nTrong doanh nghi\u1ec7p, vi\u1ec7c ph\u00e2n lo\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi tr\u1ef1c thu\u1ed9c cho m\u1ee5c \u0111\u00edch k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o b\u1ea3n ch\u1ea5t c\u1ee7a \u0111\u01a1n v\u1ecb (h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp hay h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n hay kh\u00f4ng, c\u00f3 ng\u01b0\u1eddi \u0111\u1ea1i di\u1ec7n tr\u01b0\u1edbc ph\u00e1p lu\u1eadt hay kh\u00f4ng) m\u00e0 kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o t\u00ean g\u1ecdi c\u1ee7a \u0111\u01a1n v\u1ecb \u0111\u00f3 (\u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean, chi nh\u00e1nh, x\u00ed nghi\u1ec7p, t\u1ed5, \u0111\u1ed9i…). <\/span>
\nb) Kh\u00f4ng ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n 336 c\u00e1c giao d\u1ecbch thanh to\u00e1n gi\u1eefa c\u00f4ng ty m\u1eb9 v\u1edbi c\u00e1c c\u00f4ng ty con v\u00e0 gi\u1eefa c\u00e1c c\u00f4ng ty con v\u1edbi nhau (gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp).<\/span>
\nc) C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 ph\u1ea3n \u00e1nh tr\u00ean t\u00e0i kho\u1ea3n 336 “Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9” bao g\u1ed3m kho\u1ea3n ph\u1ea3i tr\u1ea3 v\u1ec1 v\u1ed1n kinh doanh v\u00e0 c\u00e1c kho\u1ea3n \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ph\u1ea3i n\u1ed9p doanh nghi\u1ec7p, ph\u1ea3i tr\u1ea3 \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c kh\u00e1c; C\u00e1c kho\u1ea3n doanh nghi\u1ec7p ph\u1ea3i c\u1ea5p cho \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c. C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p c\u00f3 th\u1ec3 l\u00e0 quan h\u1ec7 nh\u1eadn t\u00e0i s\u1ea3n, v\u1ed1n, kinh ph\u00ed, thanh to\u00e1n v\u00e3ng lai, chi h\u1ed9 tr\u1ea3 h\u1ed9, l\u00e3i vay, ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1…;<\/span>
\nd) T\u00f9y theo vi\u1ec7c ph\u00e2n c\u1ea5p qu\u1ea3n l\u00fd v\u00e0 \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng, doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ghi nh\u1eadn kho\u1ea3n v\u1ed1n kinh doanh \u0111\u01b0\u1ee3c doanh nghi\u1ec7p c\u1ea5p v\u00e0o TK 3361 \u2013 V\u1ed1n kinh doanh t\u1ea1i c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c ho\u1eb7c TK 411 \u2013 V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span>
\n\u0111) T\u00e0i kho\u1ea3n 336 “Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9” \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft cho t\u1eebng \u0111\u01a1n v\u1ecb c\u00f3 quan h\u1ec7 thanh to\u00e1n, trong \u0111\u00f3 \u0111\u01b0\u1ee3c theo d\u00f5i theo t\u1eebng kho\u1ea3n ph\u1ea3i n\u1ed9p, ph\u1ea3i tr\u1ea3.<\/span>
\ne) Cu\u1ed1i k\u1ef3, k\u1ebf to\u00e1n ti\u1ebfn h\u00e0nh ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu t\u00e0i kho\u1ea3n 136, t\u00e0i kho\u1ea3n 336 gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb theo t\u1eebng n\u1ed9i dung thanh to\u00e1n n\u1ed9i b\u1ed9 \u0111\u1ec3 l\u1eadp bi\u00ean b\u1ea3n thanh to\u00e1n b\u00f9 tr\u1eeb theo t\u1eebng \u0111\u01a1n v\u1ecb l\u00e0m c\u0103n c\u1ee9 h\u1ea1ch to\u00e1n b\u00f9 tr\u1eeb tr\u00ean 2 t\u00e0i kho\u1ea3n n\u00e0y. Khi \u0111\u1ed1i chi\u1ebfu, n\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch, ph\u1ea3i t\u00ecm nguy\u00ean nh\u00e2n v\u00e0 \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 336 \u2013 Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9<\/span><\/strong><\/span><\/h2>\n

B\u00ean N\u1ee3:<\/span>
\n– S\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 cho \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c;<\/span>
\n– S\u1ed1 ti\u1ec1n \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c \u0111\u00e3 n\u1ed9p doanh nghi\u1ec7p; <\/span>
\n– S\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 c\u00e1c kho\u1ea3n m\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9 chi h\u1ed9, ho\u1eb7c thu h\u1ed9 \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9;<\/span>
\n– B\u00f9 tr\u1eeb c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u1edbi c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 c\u1ee7a c\u00f9ng m\u1ed9t \u0111\u01a1n v\u1ecb c\u00f3 quan h\u1ec7 thanh to\u00e1n.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span>
\n– S\u1ed1 v\u1ed1n kinh doanh c\u1ee7a \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c doanh nghi\u1ec7p c\u1ea5p<\/span>
\n– S\u1ed1 ti\u1ec1n \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ph\u1ea3i n\u1ed9p doanh nghi\u1ec7p;<\/span>
\n– S\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 cho \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c;<\/span>
\n– S\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 cho c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c trong n\u1ed9i b\u1ed9 v\u1ec1 c\u00e1c kho\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb kh\u00e1c chi h\u1ed9 v\u00e0 c\u00e1c kho\u1ea3n thu h\u1ed9 \u0111\u01a1n v\u1ecb kh\u00e1c.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean C\u00f3: S\u1ed1 ti\u1ec1n c\u00f2n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p cho doanh nghi\u1ec7p v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb trong n\u1ed9i b\u1ed9 doanh nghi\u1ec7p.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9, c\u00f3 4 t\u00e0i kho\u1ea3n c\u1ea5p 2: <\/span>
\n– T\u00e0i kho\u1ea3n 3361 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 v\u1ec1 v\u1ed1n kinh doanh: T\u00e0i kho\u1ea3n n\u00e0y ch\u1ec9 m\u1edf \u1edf \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 \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 v\u1ed1n kinh doanh \u0111\u01b0\u1ee3c doanh nghi\u1ec7p c\u1ea5p tr\u00ean giao. <\/span>
\nT\u00e0i kho\u1ea3n n\u00e0y kh\u00f4ng ph\u1ea3n \u00e1nh s\u1ed1 v\u1ed1n c\u1ee7a c\u00e1c c\u00f4ng ty con ho\u1eb7c \u0111\u01a1n v\u1ecb c\u00f3 b\u1ea3n ch\u1ea5t l\u00e0 c\u00f4ng ty con (c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp) nh\u1eadn g\u00f3p t\u1eeb c\u00f4ng ty m\u1eb9. <\/span>
\n– T\u00e0i kho\u1ea3n 3362 – Ph\u1ea3i tr\u1ea3 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 BQLDA tr\u1ef1c thu\u1ed9c doanh nghi\u1ec7p l\u00e0 Ch\u1ee7 \u0111\u1ea7u t\u01b0, d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh ph\u1ea3i tr\u1ea3 doanh nghi\u1ec7p.<\/span>
\n– T\u00e0i kho\u1ea3n 3363 – Ph\u1ea3i tr\u1ea3 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 BQLDA tr\u1ef1c thu\u1ed9c doanh nghi\u1ec7p l\u00e0 Ch\u1ee7 \u0111\u1ea7u t\u01b0, d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh kho\u1ea3n chi ph\u00ed \u0111i vay \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a ph\u00e1t sinh ph\u1ea3i chuy\u1ec3n cho doanh nghi\u1ec7p .<\/span>
\n– T\u00e0i kho\u1ea3n 3368 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 kh\u00e1c: Ph\u1ea3n \u00e1nh t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9 trong c\u00f9ng m\u1ed9t doanh nghi\u1ec7p.<\/span>
\n3. 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>
\n3.1. T\u1ea1i \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c <\/span><\/strong>
\na) Khi \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c nh\u01b0 chi nh\u00e1nh, c\u1eeda h\u00e0ng, ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n\u2026 nh\u1eadn v\u1ed1n \u0111\u01b0\u1ee3c c\u1ea5p b\u1edfi doanh nghi\u1ec7p, \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 111, 112, 152, 155, 156, 211, 213, 217…..<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 (3361).<\/span><\/p>\n

b) S\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 cho c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9 kh\u00e1c v\u1ec1 c\u00e1c kho\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c chi h\u1ed9, tr\u1ea3 h\u1ed9, ho\u1eb7c khi nh\u1eadn s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 t\u1eeb c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9 chuy\u1ec3n \u0111\u1ebfn, ghi: <\/span>
\nN\u1ee3 c\u00e1c TK 152, 153, 156<\/span>
\nN\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/span>
\nN\u1ee3 TK 641 – Chi ph\u00ed b\u00e1n h\u00e0ng<\/span>
\nN\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT d\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9.<\/span><\/p>\n

c) Khi thu ti\u1ec1n h\u1ed9 ho\u1eb7c vay c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9 kh\u00e1c, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 111,112,…<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9.<\/span><\/p>\n

d) Khi tr\u1ea3 ti\u1ec1n cho doanh nghi\u1ec7p v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9 v\u1ec1 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p, chi h\u1ed9, thu h\u1ed9, ghi:<\/span>
\nN\u1ee3 TK 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111,112,…<\/span><\/p>\n

\u0111) Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh \u0111i\u1ec1u chuy\u1ec3n t\u00e0i s\u1ea3n cho c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c trong n\u1ed9i b\u1ed9 v\u00e0 c\u00f3 quy\u1ebft \u0111\u1ecbnh gi\u1ea3m v\u1ed1n kinh doanh, ghi:<\/span>
\nN\u1ee3 TK 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 (3361)<\/span>
\nN\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (n\u1ebfu \u0111i\u1ec1u chuy\u1ec3n TSC\u0110, B\u0110S\u0110T)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 152, 155, 156, 211, 213, 217…..<\/span><\/p>\n

e) B\u00f9 tr\u1eeb gi\u1eefa c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u00e0 ph\u1ea3i tr\u1ea3 ph\u00e1t sinh t\u1eeb giao d\u1ecbch v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9, ghi: <\/span>
\nN\u1ee3 TK 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9.<\/span><\/p>\n

g) 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 k\u1ebf to\u00e1n \u0111\u1ebfn l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i (TK 421), \u0111\u1ecbnh k\u1ef3 \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c k\u1ebft chuy\u1ec3n c\u00e1c kho\u1ea3n doanh thu, thu nh\u1eadp, chi ph\u00ed tr\u1ef1c ti\u1ebfp qua TK 336 \u2013 Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 ho\u1eb7c qua TK 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh, ghi:<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n doanh thu, thu nh\u1eadp, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 511, 711 <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh (n\u1ebfu \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c theo d\u00f5i k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 (n\u1ebfu \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c kh\u00f4ng theo d\u00f5i k\u1ebft qu\u1ea3 kinh doanh).<\/span><\/p>\n

\u0110\u1ecbnh k\u1ef3, \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p theo d\u00f5i k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3 k\u1ebft chuy\u1ec3n k\u1ebft qu\u1ea3 kinh doanh (l\u00e3i) l\u00ean \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean, ghi:<\/span>
\nN\u1ee3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9.<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n c\u00e1c kho\u1ea3n chi ph\u00ed, ghi:<\/span>
\nN\u1ee3 TK 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 (n\u1ebfu \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p theo d\u00f5i k\u1ebft qu\u1ea3 kinh doanh)<\/span>
\nN\u1ee3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh (n\u1ebfu \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p theo d\u00f5i k\u1ebft qu\u1ea3 kinh doanh ri\u00eang)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 632, 635, 641, 642.<\/span><\/p>\n

\u0110\u1ecbnh k\u1ef3, \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p theo d\u00f5i k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3 k\u1ebft chuy\u1ec3n k\u1ebft qu\u1ea3 kinh doanh (l\u1ed7) chuy\u1ec3n l\u00ean \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean, ghi:<\/span>
\nN\u1ee3 TK 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/p>\n

h) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p h\u1ea1ch to\u00e1n \u0111\u1ebfn l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i, \u0111\u1ecbnh k\u1ef3 \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c k\u1ebft chuy\u1ec3n l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i cho \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean, ghi:<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n l\u00e3i, ghi:<\/span>
\nN\u1ee3 TK 421 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9. <\/span>
\n– K\u1ebft chuy\u1ec3n l\u1ed7, ghi:<\/span>
\nN\u1ee3 TK 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 421 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i.<\/span>
\n3.2. H\u1ea1ch to\u00e1n t\u1ea1i doanh nghi\u1ec7p c\u00f3 \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c (\u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean)<\/span><\/strong><\/p>\n

a) S\u1ed1 qu\u1ef9 khen th\u01b0\u1edfng, qu\u1ef9 ph\u00fac l\u1ee3i ph\u1ea3i c\u1ea5p cho c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, ghi:<\/span>
\nN\u1ee3 TK 353 – Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9.<\/span><\/p>\n

b) C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, ghi:<\/span>
\nN\u1ee3 TK 152 – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u <\/span>
\nN\u1ee3 TK 153 – C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5<\/span>
\nN\u1ee3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh<\/span>
\nN\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n <\/span>
\nN\u1ee3 TK 623 – Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng <\/span>
\nN\u1ee3 TK 627 – Chi ph\u00ed s\u1ea3n xu\u1ea5t chung <\/span>
\nN\u1ee3 TK 641- Chi ph\u00ed b\u00e1n h\u00e0ng<\/span>
\nN\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9.<\/span><\/p>\n

c) Khi thanh to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, ghi:<\/span>
\nN\u1ee3 TK 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, …<\/span><\/p>\n

d) B\u00f9 tr\u1eeb c\u00e1c kho\u1ea3n ph\u1ea3i thu, ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9, ghi:<\/span>
\nN\u1ee3 TK 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9.<\/span><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Theo \u0110i\u1ec1u 55 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC h\u01b0\u1edbng d\u1eabn c\u00e1ch h\u1ea1ch to\u00e1n ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9, K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng c\u00e1c b\u1ea1n 1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh thanh to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 gi\u1eefa doanh nghi\u1ec7p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c kh\u00f4ng..<\/p>\n","protected":false},"author":7,"featured_media":4272,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[457],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4168"}],"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=4168"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4168\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4272"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4168"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4168"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}