{"id":4191,"date":"2015-07-25T09:42:45","date_gmt":"2015-07-25T09:42:45","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4191"},"modified":"2015-07-25T14:19:56","modified_gmt":"2015-07-25T14:19:56","slug":"cach-hach-toan-tang-tai-san-co-dinh-huu-hinh-tk-211","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4191","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n t\u0103ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh – TK 211"},"content":{"rendered":"

K\u1ebf to\u00e1n Centax<\/a> xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n t\u0103ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh – TK 211 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec3m 3.1, Kho\u1ea3n 3 \u0110i\u1ec1u 35, Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> m\u1edbi nh\u1ea5t t\u1ea1i b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/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 gi\u00e1 tr\u1ecb hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m to\u00e0n b\u1ed9 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh c\u1ee7a doanh nghi\u1ec7p theo nguy\u00ean gi\u00e1.<\/span><\/p>\n

b) T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n c\u00f3 h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t do doanh nghi\u1ec7p n\u1eafm gi\u1eef \u0111\u1ec3 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh ph\u00f9 h\u1ee3p v\u1edbi ti\u00eau chu\u1ea9n ghi nh\u1eadn TSC\u0110 h\u1eefu h\u00ecnh.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 211 – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/span><\/h2>\n

B\u00ean N\u1ee3:<\/span><\/span>
\n– Nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh t\u0103ng do XDCB ho\u00e0n th\u00e0nh b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, do mua s\u1eafm, do nh\u1eadn v\u1ed1n g\u00f3p, do \u0111\u01b0\u1ee3c c\u1ea5p, do \u0111\u01b0\u1ee3c t\u1eb7ng bi\u1ebfu, t\u00e0i tr\u1ee3, ph\u00e1t hi\u1ec7n th\u1eeba;<\/span>
\n– \u0110i\u1ec1u ch\u1ec9nh t\u0103ng nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 do x\u00e2y l\u1eafp, trang b\u1ecb th\u00eam ho\u1eb7c do c\u1ea3i t\u1ea1o n\u00e2ng c\u1ea5p;<\/span>
\n– \u0110i\u1ec1u ch\u1ec9nh t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110 do \u0111\u00e1nh gi\u00e1 l\u1ea1i.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/span>
\n– Nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 h\u1eefu h\u00ecnh gi\u1ea3m do \u0111i\u1ec1u chuy\u1ec3n cho doanh nghi\u1ec7p kh\u00e1c, do nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd ho\u1eb7c \u0111em \u0111i g\u00f3p v\u1ed1n li\u00ean doanh,…<\/span>
\n– Nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 gi\u1ea3m do th\u00e1o b\u1edbt m\u1ed9t ho\u1eb7c m\u1ed9t s\u1ed1 b\u1ed9 ph\u1eadn;<\/span>
\n– \u0110i\u1ec1u ch\u1ec9nh gi\u1ea3m nguy\u00ean gi\u00e1 TSC\u0110 do \u0111\u00e1nh gi\u00e1 l\u1ea1i.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3<\/span>: Nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh hi\u1ec7n c\u00f3 \u1edf doanh nghi\u1ec7p.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 211 – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh c\u00f3 6 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 2111 – Nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac:<\/span>
\n– T\u00e0i kho\u1ea3n 2112 – M\u00e1y m\u00f3c thi\u1ebft b\u1ecb: <\/span>
\n– T\u00e0i kho\u1ea3n 2113 – Ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, truy\u1ec1n d\u1eabn:
\n<\/span>– T\u00e0i kho\u1ea3n 2114 – Thi\u1ebft b\u1ecb, d\u1ee5ng c\u1ee5 qu\u1ea3n l\u00fd:
\n<\/span>– T\u00e0i kho\u1ea3n 2115 – C\u00e2y l\u00e2u n\u0103m, s\u00fac v\u1eadt l\u00e0m vi\u1ec7c v\u00e0 cho s\u1ea3n ph\u1ea9m:<\/span>
\n– T\u00e0i kho\u1ea3n 2118 – TSC\u0110 kh\u00e1c: <\/span><\/p>\n

3. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf t\u0103ng TSC\u0110 h\u1eefu h\u00ecnh ch\u1ee7 y\u1ebfu<\/span><\/h2>\n

T\u1ea1i \u0111i\u1ec3m 3.1, Kho\u1ea3n 3 \u0110i\u1ec1u 35 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC h\u01b0\u1edbng d\u1eabn c\u00e1c nghi\u1ec7p v\u1ee5 gi\u1ea3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh nh\u01b0 sau;<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu ho\u1eb7c nh\u1eadn v\u1ed1n c\u1ea5p b\u1eb1ng TSC\u0110 h\u1eefu h\u00ecnh, ghi: <\/span>
\nN\u1ee3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh (theo gi\u00e1 th\u1ecfa thu\u1eadn)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu. <\/span>
\nb) Tr\u01b0\u1eddng h\u1ee3p TSC\u0110 \u0111\u01b0\u1ee3c mua s\u1eafm:<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p mua s\u1eafm TSC\u0110 h\u1eefu h\u00ecnh, n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, c\u0103n c\u1ee9 c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c mua TSC\u0110, k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110, l\u1eadp h\u1ed3 s\u01a1 k\u1ebf to\u00e1n, l\u1eadp Bi\u00ean b\u1ea3n giao nh\u1eadn TSC\u0110, ghi:<\/span>
\nN\u1ee3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh (gi\u00e1 mua ch\u01b0a c\u00f3 thu\u1ebf GTGT) <\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1332)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112,…<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 341 – Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh (3411).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p mua s\u1eafm TSC\u0110 h\u1eefu h\u00ecnh \u0111\u01b0\u1ee3c nh\u1eadn k\u00e8m thi\u1ebft b\u1ecb ph\u1ee5 t\u00f9ng thay th\u1ebf, ghi:<\/span>
\nN\u1ee3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh (chi ti\u1ebft TSC\u0110 \u0111\u01b0\u1ee3c mua, chi ti\u1ebft thi\u1ebft b\u1ecb ph\u1ee5 <\/span>t\u00f9ng, thay th\u1ebf \u0111\u1ee7 ti\u00eau chu\u1ea9n c\u1ee7a TSC\u0110) <\/span>
\nN\u1ee3 TK 153 – C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 (1534) (thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng thay th\u1ebf)<\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1332)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112,…<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 341 – Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh (3411).<\/span><\/p>\n

– N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec nguy\u00ean gi\u00e1 TSC\u0110 bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT.<\/span><\/p>\n

– N\u1ebfu TSC\u0110 \u0111\u01b0\u1ee3c mua s\u1eafm b\u1eb1ng ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB c\u1ee7a doanh nghi\u1ec7p d\u00f9ng v\u00e0o SXKD, theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u1ea3i ghi t\u0103ng ngu\u1ed3n v\u1ed1n kinh doanh v\u00e0 gi\u1ea3m ngu\u1ed3n v\u1ed1n XDCB, khi quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c duy\u1ec7t, ghi:<\/span>
\nN\u1ee3 TK 441 – Ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p mua TSC\u0110 h\u1eefu h\u00ecnh theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p:<\/span><\/p>\n

– Khi mua TSC\u0110 h\u1eefu h\u00ecnh theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p v\u00e0 \u0111\u01b0a v\u1ec1 s\u1eed d\u1ee5ng ngay cho SXKD, ghi:<\/span>
\nN\u1ee3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1 – ghi theo gi\u00e1 mua tr\u1ea3 ti\u1ec1n ngay)<\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1332) (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 v\u00e0 thu\u1ebf GTGT (n\u1ebfu c\u00f3)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 331.<\/span><\/p>\n

– \u0110\u1ecbnh k\u1ef3, thanh to\u00e1n ti\u1ec1n cho ng\u01b0\u1eddi b\u00e1n, ghi:<\/span>
\n N\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112 (s\u1ed1 ph\u1ea3i tr\u1ea3 \u0111\u1ecbnh k\u1ef3 bao g\u1ed3m c\u1ea3 gi\u00e1 g\u1ed1c v\u00e0 l\u00e3i tr\u1ea3 <\/span>ch\u1eadm, tr\u1ea3 g\u00f3p ph\u1ea3i tr\u1ea3 \u0111\u1ecbnh k\u1ef3).<\/span><\/p>\n

– \u0110\u1ecbnh k\u1ef3, t\u00ednh v\u00e0o chi ph\u00ed theo s\u1ed1 l\u00e3i tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p ph\u1ea3i tr\u1ea3 c\u1ee7a t\u1eebng k\u1ef3, 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

d) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3, bi\u1ebfu, t\u1eb7ng TSC\u0110 h\u1eefu h\u00ecnh \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ngay cho SXKD, ghi:<\/span>
\nN\u1ee3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n

C\u00e1c chi ph\u00ed kh\u00e1c li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn TSC\u0110 h\u1eefu h\u00ecnh \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3, bi\u1ebfu, t\u1eb7ng t\u00ednh v\u00e0o nguy\u00ean gi\u00e1, ghi:<\/span>
\nN\u1ee3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 111, 112, 331,…<\/span><\/p>\n

\u0111) Tr\u01b0\u1eddng h\u1ee3p TSC\u0110 h\u1eefu h\u00ecnh t\u1ef1 s\u1ea3n xu\u1ea5t:<\/span><\/p>\n

Khi s\u1eed d\u1ee5ng s\u1ea3n ph\u1ea9m do doanh nghi\u1ec7p t\u1ef1 s\u1ea3n xu\u1ea5t \u0111\u1ec3 chuy\u1ec3n th\u00e0nh TSC\u0110 h\u1eefu h\u00ecnh, ghi:<\/span>
\nN\u1ee3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 155 – Th\u00e0nh ph\u1ea9m (n\u1ebfu xu\u1ea5t kho ra s\u1eed d\u1ee5ng)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 154 – Chi ph\u00ed SXKD d\u1edf dang (\u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ngay).<\/span><\/p>\n

e) Tr\u01b0\u1eddng h\u1ee3p TSC\u0110 h\u1eefu h\u00ecnh mua d\u01b0\u1edbi h\u00ecnh th\u1ee9c trao \u0111\u1ed5i:<\/span><\/p>\n

– TSC\u0110 h\u1eefu h\u00ecnh mua d\u01b0\u1edbi h\u00ecnh th\u1ee9c trao \u0111\u1ed5i v\u1edbi TSC\u0110 h\u1eefu h\u00ecnh t\u01b0\u01a1ng t\u1ef1: Khi nh\u1eadn TSC\u0110 h\u1eefu h\u00ecnh t\u01b0\u01a1ng t\u1ef1 do trao \u0111\u1ed5i v\u00e0 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ngay cho SXKD, ghi:<\/span>
\nN\u1ee3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh nh\u1eadn v\u1ec1 ghi theo gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 \u0111\u01b0a \u0111i trao \u0111\u1ed5i)<\/span>
\nN\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (s\u1ed1 \u0111\u00e3 kh\u1ea5u hao c\u1ee7a TSC\u0110 \u0111\u01b0a \u0111i trao \u0111\u1ed5i)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1 TSC\u0110 \u0111\u01b0a \u0111i trao \u0111\u1ed5i).<\/span><\/p>\n

– TSC\u0110 h\u1eefu h\u00ecnh mua d\u01b0\u1edbi h\u00ecnh th\u1ee9c trao \u0111\u1ed5i v\u1edbi TSC\u0110 h\u1eefu h\u00ecnh kh\u00f4ng t\u01b0\u01a1ng t\u1ef1:<\/span><\/p>\n

+ Khi giao TSC\u0110 h\u1eefu h\u00ecnh cho b\u00ean trao \u0111\u1ed5i, ghi:<\/span>
\nN\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 \u0111\u01b0a \u0111i trao \u0111\u1ed5i)<\/span>
\nN\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (gi\u00e1 tr\u1ecb \u0111\u00e3 kh\u1ea5u hao)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1).<\/span>
\n + \u0110\u1ed3ng th\u1eddi ghi t\u0103ng thu nh\u1eadp do trao \u0111\u1ed5i TSC\u0110:<\/span>
\n N\u1ee3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c (gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a TSC\u0110 \u0111\u01b0a \u0111i trao \u0111\u1ed5i)<\/span>
\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (TK 33311) (n\u1ebfu c\u00f3).<\/span><\/p>\n

+Khi nh\u1eadn \u0111\u01b0\u1ee3c TSC\u0110 h\u1eefu h\u00ecnh do trao \u0111\u1ed5i, ghi:<\/span>
\nN\u1ee3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh (gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a TSC\u0110 nh\u1eadn v\u1ec1)<\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1332) (N\u1ebfu c\u00f3)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng (t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i thu th\u00eam ti\u1ec1n do gi\u00e1 tr\u1ecb c\u1ee7a TSC\u0110 \u0111\u01b0a \u0111i trao \u0111\u1ed5i l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb c\u1ee7a TSC\u0110 nh\u1eadn \u0111\u01b0\u1ee3c do trao \u0111\u1ed5i, khi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n c\u1ee7a b\u00ean c\u00f3 TSC\u0110 trao \u0111\u1ed5i, ghi:<\/span>
\nN\u1ee3 TK 111, 112 (s\u1ed1 ti\u1ec1n \u0111\u00e3 thu th\u00eam)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i tr\u1ea3 th\u00eam ti\u1ec1n do gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a TSC\u0110 \u0111\u01b0a \u0111i trao \u0111\u1ed5i nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a TSC\u0110 nh\u1eadn \u0111\u01b0\u1ee3c do trao \u0111\u1ed5i, khi tr\u1ea3 ti\u1ec1n cho b\u00ean c\u00f3 TSC\u0110 trao \u0111\u1ed5i, ghi:<\/span>
\nN\u1ee3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 111, 112,…<\/span><\/p>\n

g) Tr\u01b0\u1eddng h\u1ee3p mua TSC\u0110 h\u1eefu h\u00ecnh l\u00e0 nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ngay cho ho\u1ea1t \u0111\u1ed9ng SXKD, ghi:<\/span>
\nN\u1ee3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1 – chi ti\u1ebft nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac)<\/span>
\nN\u1ee3 TK 213 – TSC\u0110 v\u00f4 h\u00ecnh (nguy\u00ean gi\u00e1 – chi ti\u1ebft quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t)<\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 331,…<\/span><\/p>\n

h) Tr\u01b0\u1eddng h\u1ee3p TSC\u0110 h\u1eefu h\u00ecnh t\u0103ng do \u0111\u1ea7u t\u01b0 XDCB ho\u00e0n th\u00e0nh: Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng tr\u00ecnh ho\u1eb7c h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh XDCB ho\u00e0n th\u00e0nh \u0111\u00e3 b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c duy\u1ec7t quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0, th\u00ec doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o chi ph\u00ed \u0111\u1ea7u t\u01b0 XDCB th\u1ef1c t\u1ebf, t\u1ea1m t\u00ednh nguy\u00ean gi\u00e1 \u0111\u1ec3 h\u1ea1ch to\u00e1n t\u0103ng, gi\u1ea3m TSC\u0110 (\u0111\u1ec3 c\u00f3 c\u01a1 s\u1edf t\u00ednh v\u00e0 tr\u00edch kh\u1ea5u hao TSC\u0110 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng). Sau khi quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB \u0111\u01b0\u1ee3c duy\u1ec7t, n\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch so v\u1edbi gi\u00e1 tr\u1ecb TSC\u0110 \u0111\u00e3 t\u1ea1m t\u00ednh th\u00ec k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng, gi\u1ea3m s\u1ed1 ch\u00eanh l\u1ec7ch.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 XDCB \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n tr\u00ean c\u00f9ng h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p:<\/span><\/p>\n

+ Khi c\u00f4ng t\u00e1c XDCB ho\u00e0n th\u00e0nh nghi\u1ec7m thu, b\u00e0n giao \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh, k\u1ebf to\u00e1n ghi nh\u1eadn TSC\u0110, ghi:<\/span>
\nN\u1ee3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 241 – X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang.<\/span><\/p>\n

+ N\u1ebfu t\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh qua \u0111\u1ea7u t\u01b0 kh\u00f4ng tho\u1ea3 m\u00e3n c\u00e1c ti\u00eau chu\u1ea9n ghi nh\u1eadn TSC\u0110 h\u1eefu h\u00ecnh theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n TSC\u0110 h\u1eefu h\u00ecnh, ghi:<\/span>
\nN\u1ee3 TK 152, 153 (n\u1ebfu l\u00e0 v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 nh\u1eadp kho)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 241 – XDCB d\u1edf dang.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 XDCB kh\u00f4ng h\u1ea1ch to\u00e1n tr\u00ean c\u00f9ng h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p (doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u00f3 BQLDA t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n ri\u00eang \u0111\u1ec3 theo d\u00f5i qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 XDCB): Khi nh\u1eadn b\u00e0n giao c\u00f4ng tr\u00ecnh, ch\u1ee7 \u0111\u1ea7u t\u01b0, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 111, 112, 152, 153, 211, 213<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 331, 333, \u2026 (nh\u1eadn n\u1ee3 ph\u1ea3i tr\u1ea3 n\u1ebfu c\u00f3).<\/span><\/p>\n

– N\u1ebfu TSC\u0110 \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0 b\u1eb1ng ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB, khi quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c duy\u1ec7t c\u00f3 quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n ph\u1ea3i ghi t\u0103ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, ghi:<\/span>
\n N\u1ee3 TK 441 – Ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p sau khi quy\u1ebft to\u00e1n, n\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 quy\u1ebft to\u00e1n v\u00e0 gi\u00e1 t\u1ea1m t\u00ednh, k\u1ebf to\u00e1n \u0111i\u1ec1u ch\u1ec9nh nguy\u00ean gi\u00e1 TSC\u0110, ghi:<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m nguy\u00ean gi\u00e1, ghi:<\/span>
\n N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (s\u1ed1 ph\u1ea3i thu h\u1ed3i kh\u00f4ng \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh.<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p \u0111i\u1ec1u ch\u1ec9nh t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110, ghi: <\/span>
\n N\u1ee3 TK 211, 213, 217, 1557<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK li\u00ean quan.<\/span><\/p>\n

i) TSC\u0110 nh\u1eadn \u0111\u01b0\u1ee3c do \u0111i\u1ec1u \u0111\u1ed9ng n\u1ed9i b\u1ed9 T\u1ed5ng c\u00f4ng ty (kh\u00f4ng ph\u1ea3i thanh to\u00e1n ti\u1ec1n), ghi:<\/span>
\nN\u1ee3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh ( nguy\u00ean gi\u00e1)<\/span>
\nC\u00f3 TK 214 – Hao m\u00f2n TSC\u0110 (gi\u00e1 tr\u1ecb hao m\u00f2n)<\/span>
\nC\u00f3 c\u00e1c TK 336, 411 (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i).<\/span><\/p>\n

k) Tr\u01b0\u1eddng h\u1ee3p d\u00f9ng kinh ph\u00ed s\u1ef1 nghi\u1ec7p, kinh ph\u00ed d\u1ef1 \u00e1n \u0111\u1ec3 \u0111\u1ea7u t\u01b0, mua s\u1eafm TSC\u0110, khi TSC\u0110 mua s\u1eafm, \u0111\u1ea7u t\u01b0 ho\u00e0n th\u00e0nh \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n, ghi:<\/span>
\nN\u1ee3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 241 – XDCB d\u1edf dang<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 461 – Ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p (4612).<\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi ghi t\u0103ng ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110:<\/span>
\nN\u1ee3 TK 161 – Chi s\u1ef1 nghi\u1ec7p (1612)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 466 – Ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110.<\/span><\/p>\n

N\u1ebfu r\u00fat d\u1ef1 to\u00e1n mua TSC\u0110, doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng theo d\u00f5i v\u00e0 ghi ch\u00e9p trong ph\u1ea7n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh..<\/span><\/p>\n

l) Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea7u t\u01b0, mua s\u1eafm TSC\u0110 b\u1eb1ng qu\u1ef9 ph\u00fac l\u1ee3i, khi ho\u00e0n th\u00e0nh \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng v\u0103n h\u00f3a, ph\u00fac l\u1ee3i, ghi:<\/span>
\nN\u1ee3 TK 211 – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 111, 112, 331, 3411,…<\/span><\/p>\n

– \u0110\u1ed3ng th\u1eddi, ghi:<\/span>
\nN\u1ee3 TK 3532 – Qu\u1ef9 ph\u00fac l\u1ee3i<\/span>
\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 3533 – Qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110.<\/span><\/p>\n

m) Chi ph\u00ed ph\u00e1t sinh sau ghi nh\u1eadn ban \u0111\u1ea7u li\u00ean quan \u0111\u1ebfn TSC\u0110 h\u1eefu h\u00ecnh nh\u01b0 s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p:<\/span><\/p>\n

– Khi ph\u00e1t sinh chi ph\u00ed s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p TSC\u0110 h\u1eefu h\u00ecnh sau khi ghi nh\u1eadn ban \u0111\u1ea7u, ghi:<\/span>
\nN\u1ee3 TK 241 – XDCB d\u1edf dang<\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1332)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 112, 152, 331, 334,…<\/span><\/p>\n

– Khi c\u00f4ng vi\u1ec7c s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p TSC\u0110 ho\u00e0n th\u00e0nh \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng:<\/span><\/p>\n

+ N\u1ebfu tho\u1ea3 m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c ghi t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh:<\/span>
\nN\u1ee3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 241 – X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang.<\/span><\/p>\n

+ N\u1ebfu kh\u00f4ng tho\u1ea3 m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n ghi t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh:<\/span>
\nN\u1ee3 TK 623, 627, 641, 642 (n\u1ebfu gi\u00e1 tr\u1ecb nh\u1ecf)<\/span>
\nN\u1ee3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (n\u1ebfu gi\u00e1 tr\u1ecb l\u1edbn ph\u1ea3i ph\u00e2n b\u1ed5 d\u1ea7n)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 241 – X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n t\u0103ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh – TK 211 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 35, Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u1edbi nh\u1ea5t.<\/p>\n","protected":false},"author":7,"featured_media":4398,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[468],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4191"}],"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=4191"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4191\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4398"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4191"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4191"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}