{"id":4229,"date":"2015-07-25T09:45:43","date_gmt":"2015-07-25T09:45:43","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4229"},"modified":"2015-07-25T14:21:35","modified_gmt":"2015-07-25T14:21:35","slug":"cach-hach-toan-vay-va-no-thue-tai-chinh-tai-khoan-341","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4229","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh – TK 341"},"content":{"rendered":"

Vay thu\u00ea t\u00e0i ch\u1ec9nh l\u00e0 m\u1ed9t nghi\u1ec7p v\u1ee5 kh\u00f3 trong h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n. Trong b\u00e0i vi\u1ebft n\u00e0y,\u00a0K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb C\u00e1ch h\u1ea1ch to\u00e1n vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh – TK 341\u00a0<\/span><\/p>\n

Theo \u0110i\u1ec1u 58\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi t\u00e0i kho\u1ea3n n\u00e0y nh\u01b0 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 ti\u1ec1n vay, n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh v\u00e0 t\u00ecnh h\u00ecnh thanh to\u00e1n c\u00e1c kho\u1ea3n ti\u1ec1n vay, n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. Kh\u00f4ng ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y c\u00e1c kho\u1ea3n vay d\u01b0\u1edbi h\u00ecnh th\u1ee9c ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu ho\u1eb7c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i c\u00f3 \u0111i\u1ec1u kho\u1ea3n b\u1eaft bu\u1ed9c b\u00ean ph\u00e1t h\u00e0nh ph\u1ea3i mua l\u1ea1i t\u1ea1i m\u1ed9t th\u1eddi \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh trong t\u01b0\u01a1ng lai.<\/span><\/p>\n

b) Doanh nghi\u1ec7p ph\u1ea3i theo d\u00f5i chi ti\u1ebft k\u1ef3 h\u1ea1n ph\u1ea3i tr\u1ea3 c\u1ee7a c\u00e1c kho\u1ea3n vay, n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh. C\u00e1c kho\u1ea3n c\u00f3 th\u1eddi gian tr\u1ea3 n\u1ee3 h\u01a1n 12 th\u00e1ng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n tr\u00ecnh b\u00e0y l\u00e0 vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n. C\u00e1c kho\u1ea3n \u0111\u1ebfn h\u1ea1n tr\u1ea3 trong v\u00f2ng 12 th\u00e1ng ti\u1ebfp theo k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n tr\u00ecnh b\u00e0y l\u00e0 vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n \u0111\u1ec3 c\u00f3 k\u1ebf ho\u1ea1ch chi tr\u1ea3.<\/span><\/p>\n

c) C\u00e1c chi ph\u00ed \u0111i vay li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn kho\u1ea3n vay (ngo\u00e0i l\u00e3i vay ph\u1ea3i tr\u1ea3), nh\u01b0 chi ph\u00ed th\u1ea9m \u0111\u1ecbnh, ki\u1ec3m to\u00e1n, l\u1eadp h\u1ed3 s\u01a1 vay v\u1ed1n… \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c chi ph\u00ed n\u00e0y ph\u00e1t sinh t\u1eeb kho\u1ea3n vay ri\u00eang cho m\u1ee5c \u0111\u00edch \u0111\u1ea7u t\u01b0, x\u00e2y d\u1ef1ng ho\u1eb7c s\u1ea3n xu\u1ea5t t\u00e0i s\u1ea3n d\u1edf dang th\u00ec \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a.<\/span><\/p>\n

d) \u0110\u1ed1i v\u1edbi kho\u1ea3n n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh, t\u1ed5ng s\u1ed1 n\u1ee3 thu\u00ea ph\u1ea3n \u00e1nh v\u00e0o b\u00ean C\u00f3 c\u1ee7a t\u00e0i kho\u1ea3n 341 l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u00ea t\u1ed1i thi\u1ec3u ho\u1eb7c gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n thu\u00ea.<\/span><\/p>\n

e) Doanh nghi\u1ec7p ph\u1ea3i h\u1ea1ch to\u00e1n chi ti\u1ebft v\u00e0 theo d\u00f5i t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng cho vay, cho n\u1ee3, t\u1eebng kh\u1ebf \u01b0\u1edbc vay n\u1ee3 v\u00e0 t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n vay n\u1ee3. Tr\u01b0\u1eddng h\u1ee3p vay, n\u1ee3 b\u1eb1ng ngo\u1ea1i t\u1ec7, k\u1ebf to\u00e1n ph\u1ea3i theo d\u00f5i chi ti\u1ebft nguy\u00ean t\u1ec7 v\u00e0 th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

– C\u00e1c kho\u1ea3n vay, n\u1ee3 b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u1ea3i quy \u0111\u1ed5i ra \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh;<\/span><\/p>\n

– Khi tr\u1ea3 n\u1ee3, vay b\u1eb1ng ngo\u1ea1i t\u1ec7, b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n 341 \u0111\u01b0\u1ee3c quy \u0111\u1ed5i theo t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n th\u1ef1c t\u1ebf \u0111\u00edch danh cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng;<\/span><\/p>\n

– Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n vay, n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i 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

– C\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh t\u1eeb vi\u1ec7c thanh to\u00e1n v\u00e0 \u0111\u00e1nh gi\u00e1 l\u1ea1i cu\u1ed1i k\u1ef3 kho\u1ea3n vay, n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o doanh thu ho\u1eb7c chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 341 \u2013 Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh<\/span><\/strong><\/span><\/h2>\n

B\u00ean N\u1ee3:<\/span><\/strong>
\n– S\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 n\u1ee3 c\u1ee7a c\u00e1c kho\u1ea3n vay, n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh;<\/span>
\n– S\u1ed1 ti\u1ec1n vay, n\u1ee3 \u0111\u01b0\u1ee3c gi\u1ea3m do \u0111\u01b0\u1ee3c b\u00ean cho vay, ch\u1ee7 n\u1ee3 ch\u1ea5p thu\u1eadn;<\/span>
\n– Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 vay, n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh b\u1eb1ng ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3 (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

B\u00ean C\u00f3:<\/span><\/strong>
\n– S\u1ed1 ti\u1ec1n vay, n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh ph\u00e1t sinh trong k\u1ef3;<\/span>
\n– Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 vay, n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh b\u1eb1ng ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3 (tr\u01b0\u1eddng h\u1ee3p t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 t\u0103ng so v\u1edbi \u0110\u1ed3ng Vi\u1ec7t Nam).<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean C\u00f3:<\/strong> <\/span>S\u1ed1 d\u01b0 vay, n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh ch\u01b0a \u0111\u1ebfn h\u1ea1n tr\u1ea3.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 341 – Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2<\/span><\/strong><\/span><\/p>\n

T\u00e0i kho\u1ea3n 3411 – C\u00e1c kho\u1ea3n \u0111i vay: T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n ti\u1ec1n \u0111i vay v\u00e0 t\u00ecnh h\u00ecnh thanh to\u00e1n c\u00e1c kho\u1ea3n ti\u1ec1n vay c\u1ee7a doanh nghi\u1ec7p (t\u00e0i kho\u1ea3n n\u00e0y kh\u00f4ng ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n vay d\u01b0\u1edbi h\u00ecnh th\u1ee9c ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu).<\/span><\/p>\n

T\u00e0i kho\u1ea3n 3412 – N\u1ee3 thu\u00ea t\u00e0i ch\u00ednh: T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb kho\u1ea3n n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh v\u00e0 t\u00ecnh h\u00ecnh thanh to\u00e1n n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/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><\/h2>\n

a) Vay b\u1eb1ng ti\u1ec1n<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p vay b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam (nh\u1eadp v\u1ec1 qu\u1ef9 ho\u1eb7c g\u1eedi v\u00e0o Ng\u00e2n h\u00e0ng), ghi:<\/span>
\n N\u1ee3 TK 111 – Ti\u1ec1n m\u1eb7t (1111)<\/span>
\n N\u1ee3 TK 112 – Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng (1121)<\/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 vay b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u1ea3i quy \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf, ghi:<\/span>
\n N\u1ee3 TK 111 – Ti\u1ec1n m\u1eb7t (1112) (vay nh\u1eadp qu\u1ef9)<\/span>
\n N\u1ee3 TK 112 – Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng (1122) (vay g\u1eedi v\u00e0o ng\u00e2n h\u00e0ng)<\/span>
\n N\u1ee3 c\u00e1c TK 221, 222 (vay \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, li\u00ean k\u1ebft, li\u00ean doanh)<\/span>
\nN\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (vay thanh to\u00e1n th\u1eb3ng cho ng\u01b0\u1eddi b\u00e1n) <\/span>
\nN\u1ee3 TK 211 – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh (vay mua TSC\u0110)<\/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 TK 341 – Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh (3411).<\/span><\/p>\n

– Chi ph\u00ed \u0111i vay li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn kho\u1ea3n vay (ngo\u00e0i l\u00e3i vay ph\u1ea3i tr\u1ea3) nh\u01b0 chi ph\u00ed ki\u1ec3m to\u00e1n, l\u1eadp h\u1ed3 s\u01a1 th\u1ea9m \u0111\u1ecbnh… ghi:<\/span>
\nN\u1ee3 TK 241, 635<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 111, 112, 331.<\/span><\/p>\n

b) Vay chuy\u1ec3n th\u1eb3ng cho ng\u01b0\u1eddi b\u00e1n \u0111\u1ec3 mua s\u1eafm h\u00e0ng t\u1ed3n kho, TSC\u0110, \u0111\u1ec3 thanh to\u00e1n v\u1ec1 \u0111\u1ea7u t\u01b0 XDCB, n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ghi:<\/span>
\nN\u1ee3 TK 152, 153, 156, 211, 213, 241 (gi\u00e1 mua ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span>
\nN\u1ee3 TK 213 – TSC\u0110 v\u00f4 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 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, gi\u00e1 tr\u1ecb TSC\u0110 mua s\u1eafm, x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c ghi nh\u1eadn bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT. Chi ph\u00ed \u0111i vay li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn kho\u1ea3n vay (ngo\u00e0i l\u00e3i vay ph\u1ea3i tr\u1ea3) nh\u01b0 chi ph\u00ed ki\u1ec3m to\u00e1n, l\u1eadp h\u1ed3 s\u01a1 th\u1ea9m \u0111\u1ecbnh k\u1ebf to\u00e1n t\u01b0\u01a1ng t\u1ef1 b\u00fat to\u00e1n \u1edf m\u1ee5c a.<\/span>
\n c) Vay thanh to\u00e1n ho\u1eb7c \u1ee9ng v\u1ed1n (tr\u1ea3 tr\u01b0\u1edbc) cho ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi nh\u1eadn th\u1ea7u v\u1ec1 XDCB, \u0111\u1ec3 thanh to\u00e1n c\u00e1c kho\u1ea3n chi ph\u00ed, ghi:<\/span>
\nN\u1ee3 TK 331, 641, 642, 811<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 341 – Vay v\u00e0 thu\u00ea t\u00e0i ch\u00ednh (3411).<\/span><\/p>\n

d) Vay \u0111\u1ec3 \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft, \u0111\u1ea7u t\u01b0 c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu, ghi:<\/span>
\n N\u1ee3 TK 221, 222, 228<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 341 – Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh (3411).<\/span><\/p>\n

\u0111) Tr\u01b0\u1eddng h\u1ee3p l\u00e3i vay ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c nh\u1eadp g\u1ed1c, ghi:<\/span>
\nN\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh<\/span>
\nN\u1ee3 TK 154, 241 (n\u1ebfu l\u00e3i vay \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a)<\/span>
\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 341 – Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh (3411).<\/span><\/p>\n

e) Khi tr\u1ea3 n\u1ee3 vay b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam ho\u1eb7c b\u1eb1ng ti\u1ec1n thu n\u1ee3 c\u1ee7a kh\u00e1ch h\u00e0ng, ghi:<\/span>
\n N\u1ee3 TK 341 – Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh (3411)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 111, 112, 131.<\/span><\/p>\n

g) Khi tr\u1ea3 n\u1ee3 vay b\u1eb1ng ngo\u1ea1i t\u1ec7:<\/span>
\n N\u1ee3 TK 341 – Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh (theo t\u1ef7 gi\u00e1 ghi s\u1ed5 c\u1ee7a TK 3411)<\/span>
\nN\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (l\u1ed7 t\u1ef7 gi\u00e1)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 111, 112 (theo t\u1ef7 gi\u00e1 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a TK 111, 112)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (l\u00e3i t\u1ef7 gi\u00e1).<\/span><\/p>\n

h) K\u1ebf to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng thu\u00ea t\u00e0i ch\u00ednh: Th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a TK 212 \u2013 TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh.<\/span><\/p>\n

i) Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, s\u1ed1 d\u01b0 vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf cu\u1ed1i k\u1ef3:<\/span><\/p>\n

– N\u1ebfu ph\u00e1t sinh l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i, ghi:<\/span>
\n N\u1ee3 TK 413 – Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 341 – Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh.<\/span>
\n – N\u1ebfu ph\u00e1t sinh l\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i, ghi:<\/span>
\n N\u1ee3 TK 341 – Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 413 – Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

Vay thu\u00ea t\u00e0i ch\u1ec9nh l\u00e0 m\u1ed9t nghi\u1ec7p v\u1ee5 kh\u00f3 trong h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n. Trong b\u00e0i vi\u1ebft n\u00e0y,\u00a0K\u1ebf to\u00e1n Centax xin chia s\u1ebb C\u00e1ch h\u1ea1ch to\u00e1n vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh – TK 341\u00a0 Theo \u0110i\u1ec1u 58\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi t\u00e0i kho\u1ea3n n\u00e0y nh\u01b0 sau:..<\/p>\n","protected":false},"author":7,"featured_media":4399,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[471],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4229"}],"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=4229"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4229\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4399"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4229"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4229"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}