{"id":4193,"date":"2015-07-25T09:39:18","date_gmt":"2015-07-25T09:39:18","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4193"},"modified":"2015-07-25T14:18:38","modified_gmt":"2015-07-25T14:18:38","slug":"cach-hach-toan-doi-voi-truong-hop-hop-dong-xay-dung-quy-dinh-nha-thau-duoc-thanh-toan-theo-tien-do-ke-hoach-tk-337","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4193","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng quy \u0111\u1ecbnh nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch – TK 337"},"content":{"rendered":"

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

Theo \u0110i\u1ec1u 56 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC <\/a>h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng quy \u0111\u1ecbnh nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch, K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc<\/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 s\u1ed1 ti\u1ec1n kh\u00e1ch h\u00e0ng ph\u1ea3i tr\u1ea3 theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch v\u00e0 s\u1ed1 ti\u1ec1n ph\u1ea3i thu theo doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh do nh\u00e0 th\u1ea7u t\u1ef1 x\u00e1c \u0111\u1ecbnh c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng d\u1edf dang.<\/span>
\nb) T\u00e0i kho\u1ea3n 337 \u201c Thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng\u201d ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng quy \u0111\u1ecbnh nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch. T\u00e0i kho\u1ea3n n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng quy \u0111\u1ecbnh nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c thanh to\u00e1n theo gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c kh\u00e1ch h\u00e0ng x\u00e1c nh\u1eadn.<\/span>
\nc) C\u0103n c\u1ee9 \u0111\u1ec3 ghi v\u00e0o b\u00ean N\u1ee3 TK 337 l\u00e0 ch\u1ee9ng t\u1eeb x\u00e1c \u0111\u1ecbnh doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh trong k\u1ef3 (kh\u00f4ng ph\u1ea3i ho\u00e1 \u0111\u01a1n) do nh\u00e0 th\u1ea7u t\u1ef1 l\u1eadp, kh\u00f4ng ph\u1ea3i ch\u1edd kh\u00e1ch h\u00e0ng x\u00e1c nh\u1eadn. Nh\u00e0 th\u1ea7u ph\u1ea3i l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh v\u00e0 giao tr\u00e1ch nhi\u1ec7m cho c\u00e1c b\u1ed9 ph\u1eadn li\u00ean quan x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh v\u00e0 l\u1eadp ch\u1ee9ng t\u1eeb ph\u1ea3n \u00e1nh doanh thu h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng trong k\u1ef3.<\/span>
\nC\u0103n c\u1ee9 \u0111\u1ec3 ghi v\u00e0o b\u00ean C\u00f3 TK 337 l\u00e0 ho\u00e1 \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp tr\u00ean c\u01a1 s\u1edf ti\u1ebfn \u0111\u1ed9 thanh to\u00e1n theo k\u1ebf ho\u1ea1ch \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng. S\u1ed1 ti\u1ec1n ghi tr\u00ean ho\u00e1 \u0111\u01a1n l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 ghi nh\u1eadn s\u1ed1 ti\u1ec1n nh\u00e0 th\u1ea7u ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng, kh\u00f4ng l\u00e0 c\u0103n c\u1ee9 \u0111\u1ec3 ghi nh\u1eadn doanh thu trong k\u1ef3 k\u1ebf to\u00e1n.<\/span>
\nd) T\u00e0i kho\u1ea3n 337 ph\u1ea3i \u0111\u01b0\u1ee3c theo d\u00f5i chi ti\u1ebft theo t\u1eebng h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 337 \u2013 Thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng<\/span><\/strong><\/span><\/h2>\n

B\u00ean N\u1ee3: Ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n ph\u1ea3i thu theo doanh thu \u0111\u00e3 ghi nh\u1eadn t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng d\u1edf dang.<\/span>
\nB\u00ean C\u00f3: Ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n kh\u00e1ch h\u00e0ng ph\u1ea3i tr\u1ea3 theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng d\u1edf dang.<\/span>
\nS\u1ed1 d\u01b0 b\u00ean N\u1ee3: Ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu \u0111\u00e3 ghi nh\u1eadn c\u1ee7a h\u1ee3p \u0111\u1ed3ng l\u1edbn h\u01a1n s\u1ed1 ti\u1ec1n kh\u00e1ch h\u00e0ng ph\u1ea3i tr\u1ea3 theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng d\u1edf dang.<\/span>
\nS\u1ed1 d\u01b0 b\u00ean C\u00f3: Ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch gi\u1eefa doanh thu \u0111\u00e3 ghi nh\u1eadn c\u1ee7a h\u1ee3p \u0111\u1ed3ng nh\u1ecf h\u01a1n s\u1ed1 ti\u1ec1n kh\u00e1ch h\u00e0ng ph\u1ea3i tr\u1ea3 theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng d\u1edf dang.<\/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

a) Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng quy \u0111\u1ecbnh nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch, khi k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c \u01b0\u1edbc t\u00ednh m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady, th\u00ec k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb ph\u1ea3n \u00e1nh doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh (kh\u00f4ng ph\u1ea3i ho\u00e1 \u0111\u01a1n) do nh\u00e0 th\u1ea7u t\u1ef1 x\u00e1c \u0111\u1ecbnh, ghi:<\/span>
\nN\u1ee3 TK 337 – Thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span>
\nb) C\u0103n c\u1ee9 v\u00e0o ho\u00e1 \u0111\u01a1n \u0111\u01b0\u1ee3c l\u1eadp theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n ph\u1ea3i thu theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch \u0111\u00e3 ghi trong h\u1ee3p \u0111\u1ed3ng, ghi:<\/span>
\nN\u1ee3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 337 – Thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/span>
\nc) Khi nh\u00e0 th\u1ea7u nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n c\u1ee7a kh\u00e1ch h\u00e0ng thanh to\u00e1n, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 111, 112<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

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

Theo \u0110i\u1ec1u 56 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n \u0111\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng quy \u0111\u1ecbnh nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch, K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng b\u1ea1n \u0111\u1ecdc 1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n kh\u00e1ch..<\/p>\n","protected":false},"author":7,"featured_media":4396,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[467],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4193"}],"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=4193"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4193\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4396"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4193"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4193"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}