{"id":4262,"date":"2015-07-25T10:07:43","date_gmt":"2015-07-25T10:07:43","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4262"},"modified":"2015-07-25T14:30:47","modified_gmt":"2015-07-25T14:30:47","slug":"cach-hach-toan-trai-phieu-phat-hanh-tk-343","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4262","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh – TK 343"},"content":{"rendered":"

K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb C\u00e1ch h\u1ea1ch to\u00e1n\u00a0tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh – TK 343\u00a0<\/span><\/p>\n

Theo \u0110i\u1ec1u 59\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

1.1 T\u00e0i kho\u1ea3n 343 ch\u1ec9 \u00e1p d\u1ee5ng \u1edf doanh nghi\u1ec7p c\u00f3 vay v\u1ed1n b\u1eb1ng ph\u01b0\u01a1ng th\u1ee9c ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu, bao g\u1ed3m c\u1ea3 tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i v\u00e0 t\u00ecnh h\u00ecnh thanh to\u00e1n tr\u00e1i phi\u1ebfu c\u1ee7a doanh nghi\u1ec7p. T\u00e0i kho\u1ea3n n\u00e0y c\u0169ng d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u, ph\u1ee5 tr\u1ed9i tr\u00e1i phi\u1ebfu ph\u00e1t sinh khi ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu v\u00e0 t\u00ecnh h\u00ecnh ph\u00e2n b\u1ed5 c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u, ph\u1ee5 tr\u1ed9i khi x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111i vay t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c v\u1ed1n h\u00f3a theo t\u1eebng k\u1ef3.<\/span><\/p>\n

1.2. L\u00e3i su\u1ea5t th\u1ef1c t\u1ebf (hay c\u00f2n g\u1ecdi l\u00e0 l\u00e3i su\u1ea5t hi\u1ec7u l\u1ef1c) \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

a) L\u00e0 l\u00e3i su\u1ea5t ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i cho vay \u0111ang \u00e1p d\u1ee5ng ph\u1ed5 bi\u1ebfn tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch;<\/span>
\nb) Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c l\u00e3i su\u1ea5t theo \u0111i\u1ec3m a n\u00eau tr\u00ean th\u00ec l\u00e3i su\u1ea5t th\u1ef1c t\u1ebf l\u00e0 l\u00e3i su\u1ea5t doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u0111i vay d\u01b0\u1edbi h\u00ecnh th\u1ee9c ph\u00e1t h\u00e0nh c\u00f4ng c\u1ee5 n\u1ee3 kh\u00f4ng c\u00f3 quy\u1ec1n chuy\u1ec3n \u0111\u1ed5i th\u00e0nh c\u1ed5 phi\u1ebfu (nh\u01b0 ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu th\u01b0\u1eddng kh\u00f4ng c\u00f3 quy\u1ec1n chuy\u1ec3n \u0111\u1ed5i ho\u1eb7c vay b\u1eb1ng kh\u1ebf \u01b0\u1edbc th\u00f4ng th\u01b0\u1eddng) trong \u0111i\u1ec1u ki\u1ec7n s\u1ea3n xu\u1ea5t, kinh doanh \u0111ang di\u1ec5n ra b\u00ecnh th\u01b0\u1eddng.<\/span><\/p>\n

1.3. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n tr\u00e1i phi\u1ebfu th\u01b0\u1eddng (tr\u00e1i phi\u1ebfu kh\u00f4ng c\u00f3 quy\u1ec1n chuy\u1ec3n \u0111\u1ed5i)<\/span><\/p>\n

a) Khi doanh nghi\u1ec7p vay v\u1ed1n b\u1eb1ng ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu c\u00f3 th\u1ec3 x\u1ea3y ra 3 tr\u01b0\u1eddng h\u1ee3p:<\/span><\/p>\n

– Ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu ngang gi\u00e1 (gi\u00e1 ph\u00e1t h\u00e0nh b\u1eb1ng m\u1ec7nh gi\u00e1): L\u00e0 ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu v\u1edbi gi\u00e1 \u0111\u00fang b\u1eb1ng m\u1ec7nh gi\u00e1 c\u1ee7a tr\u00e1i phi\u1ebfu. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y th\u01b0\u1eddng x\u1ea3y ra khi l\u00e3i su\u1ea5t th\u1ecb tr\u01b0\u1eddng b\u1eb1ng l\u00e3i su\u1ea5t danh ngh\u0129a c\u1ee7a tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh;<\/span><\/p>\n

– Ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu c\u00f3 chi\u1ebft kh\u1ea5u (gi\u00e1 ph\u00e1t h\u00e0nh nh\u1ecf h\u01a1n m\u1ec7nh gi\u00e1): L\u00e0 ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu v\u1edbi gi\u00e1 nh\u1ecf h\u01a1n m\u1ec7nh gi\u00e1 c\u1ee7a tr\u00e1i phi\u1ebfu. Ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu nh\u1ecf h\u01a1n m\u1ec7nh gi\u00e1 c\u1ee7a tr\u00e1i phi\u1ebfu g\u1ecdi l\u00e0 chi\u1ebft kh\u1ea5u tr\u00e1i phi\u1ebfu. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y th\u01b0\u1eddng x\u1ea3y ra khi l\u00e3i su\u1ea5t th\u1ecb tr\u01b0\u1eddng l\u1edbn h\u01a1n l\u00e3i su\u1ea5t danh ngh\u0129a c\u1ee7a tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh;<\/span><\/p>\n

– Ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu c\u00f3 ph\u1ee5 tr\u1ed9i (gi\u00e1 ph\u00e1t h\u00e0nh l\u1edbn h\u01a1n m\u1ec7nh gi\u00e1): L\u00e0 ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu v\u1edbi gi\u00e1 l\u1edbn h\u01a1n m\u1ec7nh gi\u00e1 c\u1ee7a tr\u00e1i phi\u1ebfu. Ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu l\u1edbn h\u01a1n m\u1ec7nh gi\u00e1 c\u1ee7a tr\u00e1i phi\u1ebfu g\u1ecdi l\u00e0 ph\u1ee5 tr\u1ed9i tr\u00e1i phi\u1ebfu. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y th\u01b0\u1eddng x\u1ea3y ra khi l\u00e3i su\u1ea5t th\u1ecb tr\u01b0\u1eddng nh\u1ecf h\u01a1n l\u00e3i su\u1ea5t danh ngh\u0129a c\u1ee7a tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh.<\/span><\/p>\n

b) Chi\u1ebft kh\u1ea5u v\u00e0 ph\u1ee5 tr\u1ed9i tr\u00e1i phi\u1ebfu ch\u1ec9 ph\u00e1t sinh khi doanh nghi\u1ec7p \u0111i vay b\u1eb1ng h\u00ecnh th\u1ee9c ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu v\u00e0 t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t h\u00e0nh c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa l\u00e3i su\u1ea5t th\u1ecb tr\u01b0\u1eddng v\u00e0 l\u00e3i su\u1ea5t danh ngh\u0129a \u0111\u01b0\u1ee3c c\u00e1c nh\u00e0 \u0111\u1ea7u t\u01b0 mua tr\u00e1i phi\u1ebfu ch\u1ea5p nh\u1eadn. Chi\u1ebft kh\u1ea5u v\u00e0 ph\u1ee5 tr\u1ed9i tr\u00e1i phi\u1ebfu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh v\u00e0 ghi nh\u1eadn ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu. S\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa l\u00e3i su\u1ea5t th\u1ecb tr\u01b0\u1eddng v\u00e0 l\u00e3i su\u1ea5t danh ngh\u0129a sau th\u1eddi \u0111i\u1ec3m ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu kh\u00f4ng \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn gi\u00e1 tr\u1ecb kho\u1ea3n ph\u1ee5 tr\u1ed9i hay chi\u1ebft kh\u1ea5u \u0111\u00e3 ghi nh\u1eadn.<\/span><\/p>\n

c) Doanh nghi\u1ec7p s\u1eed d\u1ee5ng TK 3431 \u2013 Tr\u00e1i phi\u1ebfu th\u01b0\u1eddng \u0111\u1ec3 ph\u1ea3n \u00e1nh chi ti\u1ebft c\u00e1c n\u1ed9i dung c\u00f3 li\u00ean quan \u0111\u1ebfn tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh, g\u1ed3m:<\/span>
\n– M\u1ec7nh gi\u00e1 tr\u00e1i phi\u1ebfu;<\/span>
\n– Chi\u1ebft kh\u1ea5u tr\u00e1i phi\u1ebfu;<\/span>
\n– Ph\u1ee5 tr\u1ed9i tr\u00e1i phi\u1ebfu.<\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi theo d\u00f5i chi ti\u1ebft theo th\u1eddi h\u1ea1n ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu.<\/span><\/p>\n

d) Doanh nghi\u1ec7p ph\u1ea3i theo d\u00f5i chi\u1ebft kh\u1ea5u v\u00e0 ph\u1ee5 tr\u1ed9i cho t\u1eebng lo\u1ea1i tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh v\u00e0 t\u00ecnh h\u00ecnh ph\u00e2n b\u1ed5 t\u1eebng kho\u1ea3n chi\u1ebft kh\u1ea5u, ph\u1ee5 tr\u1ed9i khi x\u00e1c \u0111\u1ecbnh chi ph\u00ed \u0111i vay t\u00ednh v\u00e0o chi ph\u00ed SXKD ho\u1eb7c v\u1ed1n ho\u00e1 theo t\u1eebng k\u1ef3, c\u1ee5 th\u1ec3:<\/span>
\n– Chi\u1ebft kh\u1ea5u tr\u00e1i phi\u1ebfu \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n \u0111\u1ec3 t\u00ednh v\u00e0o chi ph\u00ed \u0111i vay t\u1eebng k\u1ef3 trong su\u1ed1t th\u1eddi h\u1ea1n c\u1ee7a tr\u00e1i phi\u1ebfu; <\/span>
\n– Ph\u1ee5 tr\u1ed9i tr\u00e1i phi\u1ebfu \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n \u0111\u1ec3 gi\u1ea3m tr\u1eeb chi ph\u00ed \u0111i vay t\u1eebng k\u1ef3 trong su\u1ed1t th\u1eddi h\u1ea1n c\u1ee7a tr\u00e1i phi\u1ebfu;<\/span>
\n– Tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed l\u00e3i vay c\u1ee7a tr\u00e1i phi\u1ebfu \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n v\u1ed1n ho\u00e1, c\u00e1c kho\u1ea3n l\u00e3i ti\u1ec1n vay v\u00e0 kho\u1ea3n ph\u00e2n b\u1ed5 chi\u1ebft kh\u1ea5u ho\u1eb7c ph\u1ee5 tr\u1ed9i \u0111\u01b0\u1ee3c v\u1ed1n ho\u00e1 trong t\u1eebng k\u1ef3 kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t qu\u00e1 s\u1ed1 l\u00e3i vay th\u1ef1c t\u1ebf ph\u00e1t sinh v\u00e0 s\u1ed1 ph\u00e2n b\u1ed5 chi\u1ebft kh\u1ea5u ho\u1eb7c ph\u1ee5 tr\u1ed9i trong k\u1ef3 \u0111\u00f3;<\/span>
\n– Vi\u1ec7c ph\u00e2n b\u1ed5 kho\u1ea3n chi\u1ebft kh\u1ea5u ho\u1eb7c ph\u1ee5 tr\u1ed9i c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p l\u00e3i su\u1ea5t th\u1ef1c t\u1ebf ho\u1eb7c ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng:<\/span><\/p>\n

Theo ph\u01b0\u01a1ng ph\u00e1p l\u00e3i su\u1ea5t th\u1ef1c t\u1ebf: Kho\u1ea3n chi\u1ebft kh\u1ea5u ho\u1eb7c ph\u1ee5 tr\u1ed9i ph\u00e2n b\u1ed5 v\u00e0o m\u1ed7i k\u1ef3 \u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng ch\u00eanh l\u1ec7ch gi\u1eefa chi ph\u00ed l\u00e3i vay ph\u1ea3i tr\u1ea3 cho m\u1ed7i k\u1ef3 tr\u1ea3 l\u00e3i (\u0111\u01b0\u1ee3c t\u00ednh b\u1eb1ng gi\u00e1 tr\u1ecb ghi s\u1ed5 \u0111\u1ea7u k\u1ef3 c\u1ee7a tr\u00e1i phi\u1ebfu nh\u00e2n (x) v\u1edbi t\u1ef7 l\u1ec7 l\u00e3i th\u1ef1c t\u1ebf tr\u00ean th\u1ecb tr\u01b0\u1eddng) v\u1edbi s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 t\u1eebng k\u1ef3.<\/span><\/p>\n

Theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng: Kho\u1ea3n chi\u1ebft kh\u1ea5u ho\u1eb7c ph\u1ee5 tr\u1ed9i ph\u00e2n b\u1ed5 \u0111\u1ec1u trong su\u1ed1t k\u1ef3 h\u1ea1n c\u1ee7a tr\u00e1i phi\u1ebfu.<\/span><\/p>\n

e) Tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u00e3i khi \u0111\u00e1o h\u1ea1n tr\u00e1i phi\u1ebfu th\u00ec \u0111\u1ecbnh k\u1ef3 doanh nghi\u1ec7p ph\u1ea3i t\u00ednh l\u00e3i tr\u00e1i phi\u1ebfu ph\u1ea3i tr\u1ea3 t\u1eebng k\u1ef3 \u0111\u1ec3 ghi nh\u1eadn v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c v\u1ed1n ho\u00e1 v\u00e0o gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n d\u1edf dang.<\/span><\/p>\n

g) Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n trong ph\u1ea7n n\u1ee3 ph\u1ea3i tr\u1ea3 th\u00ec ch\u1ec9 ti\u00eau tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean c\u01a1 s\u1edf thu\u1ea7n (x\u00e1c \u0111\u1ecbnh b\u1eb1ng tr\u1ecb gi\u00e1 tr\u00e1i phi\u1ebfu theo m\u1ec7nh gi\u00e1 tr\u1eeb (-) Chi\u1ebft kh\u1ea5u tr\u00e1i phi\u1ebfu c\u1ed9ng (+) Ph\u1ee5 tr\u1ed9i tr\u00e1i phi\u1ebfu).<\/span>
\nh) Chi ph\u00ed ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n ph\u00f9 h\u1ee3p v\u1edbi k\u1ef3 h\u1ea1n tr\u00e1i phi\u1ebfu theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng ho\u1eb7c ph\u01b0\u01a1ng ph\u00e1p l\u00e3i su\u1ea5t th\u1ef1c t\u1ebf v\u00e0 ghi nh\u1eadn v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh ho\u1eb7c v\u1ed1n h\u00f3a. T\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn ban \u0111\u1ea7u, chi ph\u00ed ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu \u0111\u01b0\u1ee3c ghi gi\u1ea3m m\u1ec7nh gi\u00e1 c\u1ee7a tr\u00e1i phi\u1ebfu. \u0110\u1ecbnh k\u1ef3, k\u1ebf to\u00e1n ph\u00e2n b\u1ed5 chi ph\u00ed ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu b\u1eb1ng c\u00e1ch ghi t\u0103ng gi\u00e1 tr\u1ecb m\u1ec7nh gi\u00e1 tr\u00e1i phi\u1ebfu v\u00e0 ghi nh\u1eadn v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh ho\u1eb7c v\u1ed1n h\u00f3a ph\u00f9 h\u1ee3p v\u1edbi vi\u1ec7c ghi nh\u1eadn l\u00e3i vay ph\u1ea3i tr\u1ea3 c\u1ee7a tr\u00e1i phi\u1ebfu.<\/span><\/p>\n

1.4. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i<\/span>
\na) Tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i l\u00e0 lo\u1ea1i tr\u00e1i phi\u1ebfu c\u00f3 th\u1ec3 chuy\u1ec3n \u0111\u1ed5i th\u00e0nh c\u1ed5 phi\u1ebfu ph\u1ed5 th\u00f4ng c\u1ee7a c\u00f9ng m\u1ed9t t\u1ed5 ch\u1ee9c ph\u00e1t h\u00e0nh theo c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh trong ph\u01b0\u01a1ng \u00e1n ph\u00e1t h\u00e0nh. Doanh nghi\u1ec7p ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i ph\u1ea3i th\u1ef1c hi\u1ec7n c\u00e1c th\u1ee7 t\u1ee5c v\u00e0 \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c \u0111i\u1ec1u ki\u1ec7n ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span>
\nb) Doanh nghi\u1ec7p (b\u00ean ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i) s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n 3432 \u2013 Tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb ph\u1ea7n n\u1ee3 g\u1ed1c c\u1ee7a tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. Doanh nghi\u1ec7p ph\u1ea3i m\u1edf s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft \u0111\u1ec3 theo d\u00f5i t\u1eebng lo\u1ea1i tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i theo t\u1eebng lo\u1ea1i k\u1ef3 h\u1ea1n, l\u00e3i su\u1ea5t v\u00e0 m\u1ec7nh gi\u00e1. <\/span>
\nc) Tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i ph\u1ea3n \u00e1nh tr\u00ean t\u00e0i kho\u1ea3n 3432 l\u00e0 lo\u1ea1i tr\u00e1i phi\u1ebfu c\u00f3 th\u1ec3 chuy\u1ec3n \u0111\u1ed5i th\u00e0nh m\u1ed9t s\u1ed1 l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh s\u1eb5n trong ph\u01b0\u01a1ng \u00e1n ph\u00e1t h\u00e0nh. Lo\u1ea1i tr\u00e1i phi\u1ebfu c\u00f3 th\u1ec3 chuy\u1ec3n \u0111\u1ed5i th\u00e0nh m\u1ed9t l\u01b0\u1ee3ng c\u1ed5 phi\u1ebfu kh\u00f4ng x\u00e1c \u0111\u1ecbnh t\u1ea1i ng\u00e0y \u0111\u00e1o h\u1ea1n (do ph\u1ee5 thu\u1ed9c v\u00e0o gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a c\u1ed5 phi\u1ebfu t\u1ea1i ng\u00e0y \u0111\u00e1o h\u1ea1n) \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n nh\u01b0 tr\u00e1i phi\u1ebfu th\u01b0\u1eddng.<\/span><\/p>\n

d) Chi ph\u00ed ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n ph\u00f9 h\u1ee3p v\u1edbi k\u1ef3 h\u1ea1n tr\u00e1i phi\u1ebfu theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng ho\u1eb7c ph\u01b0\u01a1ng ph\u00e1p l\u00e3i su\u1ea5t th\u1ef1c t\u1ebf v\u00e0 ghi nh\u1eadn v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh ho\u1eb7c v\u1ed1n h\u00f3a. T\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn ban \u0111\u1ea7u, chi ph\u00ed ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i \u0111\u01b0\u1ee3c ghi gi\u1ea3m ph\u1ea7n n\u1ee3 g\u1ed1c c\u1ee7a tr\u00e1i phi\u1ebfu. \u0110\u1ecbnh k\u1ef3, k\u1ebf to\u00e1n ph\u00e2n b\u1ed5 chi ph\u00ed ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i b\u1eb1ng c\u00e1ch ghi t\u0103ng gi\u00e1 tr\u1ecb n\u1ee3 g\u1ed1c v\u00e0 ghi nh\u1eadn v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh ho\u1eb7c v\u1ed1n h\u00f3a ph\u00f9 h\u1ee3p v\u1edbi vi\u1ec7c ghi nh\u1eadn l\u00e3i vay ph\u1ea3i tr\u1ea3 c\u1ee7a tr\u00e1i phi\u1ebfu.<\/span><\/p>\n

e) T\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn ban \u0111\u1ea7u, khi ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i, doanh nghi\u1ec7p ph\u1ea3i t\u00ednh to\u00e1n v\u00e0 x\u00e1c \u0111\u1ecbnh ri\u00eang bi\u1ec7t gi\u00e1 tr\u1ecb c\u1ea5u ph\u1ea7n n\u1ee3 (n\u1ee3 g\u1ed1c) v\u00e0 c\u1ea5u ph\u1ea7n v\u1ed1n c\u1ee7a tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i. Ph\u1ea7n n\u1ee3 g\u1ed1c c\u1ee7a tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3; c\u1ea5u ph\u1ea7n v\u1ed1n (quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu) c\u1ee7a tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u00e1c c\u1ea5u ph\u1ea7n c\u1ee7a tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n

– X\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb ph\u1ea7n n\u1ee3 g\u1ed1c c\u1ee7a tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t h\u00e0nh<\/span>
\n T\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn ban \u0111\u1ea7u, gi\u00e1 tr\u1ecb ph\u1ea7n n\u1ee3 g\u1ed1c c\u1ee7a tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00e1ch chi\u1ebft kh\u1ea5u gi\u00e1 tr\u1ecb danh ngh\u0129a c\u1ee7a kho\u1ea3n thanh to\u00e1n trong t\u01b0\u01a1ng lai (g\u1ed3m c\u1ea3 g\u1ed1c v\u00e0 l\u00e3i tr\u00e1i phi\u1ebfu) v\u1ec1 gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i theo l\u00e3i su\u1ea5t c\u1ee7a tr\u00e1i phi\u1ebfu t\u01b0\u01a1ng t\u1ef1 tr\u00ean th\u1ecb tr\u01b0\u1eddng nh\u01b0ng kh\u00f4ng c\u00f3 quy\u1ec1n chuy\u1ec3n \u0111\u1ed5i th\u00e0nh c\u1ed5 phi\u1ebfu v\u00e0 tr\u1eeb \u0111i chi ph\u00ed ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c l\u00e3i su\u1ea5t c\u1ee7a tr\u00e1i phi\u1ebfu t\u01b0\u01a1ng t\u1ef1, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng l\u00e3i su\u1ea5t \u0111i vay ph\u1ed5 bi\u1ebfn tr\u00ean th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i c\u1ee7a kho\u1ea3n thanh to\u00e1n trong t\u01b0\u01a1ng lai.<\/span><\/p>\n

L\u00e3i su\u1ea5t \u0111i vay ph\u1ed5 bi\u1ebfn tr\u00ean th\u1ecb tr\u01b0\u1eddng l\u00e0 l\u00e3i su\u1ea5t \u0111i vay \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong ph\u1ea7n l\u1edbn c\u00e1c giao d\u1ecbch tr\u00ean th\u1ecb tr\u01b0\u1eddng. Doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ch\u1ee7 \u0111\u1ed9ng x\u00e1c \u0111\u1ecbnh m\u1ee9c l\u00e3i su\u1ea5t \u0111i vay ph\u1ed5 bi\u1ebfn tr\u00ean th\u1ecb tr\u01b0\u1eddng m\u1ed9t c\u00e1ch ph\u00f9 h\u1ee3p nh\u1ea5t v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p v\u00e0 kh\u00f4ng tr\u00e1i v\u1edbi quy \u0111\u1ecbnh c\u1ee7a Ng\u00e2n h\u00e0ng Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

– X\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u1ea5u ph\u1ea7n v\u1ed1n c\u1ee7a tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i (quy\u1ec1n ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i tr\u00e1i phi\u1ebfu)<\/span>
\n Gi\u00e1 tr\u1ecb c\u1ea5u ph\u1ea7n v\u1ed1n c\u1ee7a tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng s\u1ed1 ti\u1ec1n thu v\u1ec1 t\u1eeb vi\u1ec7c ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i v\u00e0 gi\u00e1 tr\u1ecb c\u1ea5u ph\u1ea7n n\u1ee3 c\u1ee7a tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t h\u00e0nh.<\/span><\/p>\n

g) Sau ghi nh\u1eadn ban \u0111\u1ea7u, k\u1ebf to\u00e1n ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb ph\u1ea7n n\u1ee3 g\u1ed1c c\u1ee7a tr\u00e1i phi\u1ebfu chuy\u1ec3n nh\u01b0 sau:<\/span>
\n– Ghi t\u0103ng gi\u00e1 tr\u1ecb ph\u1ea7n n\u1ee3 g\u1ed1c c\u1ee7a tr\u00e1i phi\u1ebfu \u0111\u1ed1i v\u1edbi chi ph\u00ed ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 \u0111\u1ecbnh k\u1ef3;<\/span>
\n – Ghi t\u0103ng gi\u00e1 tr\u1ecb ph\u1ea7n n\u1ee3 g\u1ed1c c\u1ee7a tr\u00e1i phi\u1ebfu \u0111\u1ed1i v\u1edbi ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 l\u00e3i tr\u00e1i phi\u1ebfu ph\u1ea3i tr\u1ea3 t\u00ednh theo l\u00e3i su\u1ea5t c\u1ee7a tr\u00e1i phi\u1ebfu t\u01b0\u01a1ng kh\u00f4ng c\u00f3 quy\u1ec1n chuy\u1ec3n \u0111\u1ed5i ho\u1eb7c l\u00e3i su\u1ea5t th\u1ef1c t\u1ebf cao h\u01a1n s\u1ed1 l\u00e3i tr\u00e1i phi\u1ebfu ph\u1ea3i tr\u1ea3 t\u00ednh theo l\u00e3i su\u1ea5t danh ngh\u0129a.<\/span><\/p>\n

h) Khi \u0111\u00e1o h\u1ea1n tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i:<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu c\u1ee7a tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i \u0111ang ph\u1ea3n \u00e1nh trong ph\u1ea7n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu \u0111\u01b0\u1ee3c chuy\u1ec3n sang ghi nh\u1eadn l\u00e0 th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n m\u00e0 kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c ng\u01b0\u1eddi n\u1eafm gi\u1eef tr\u00e1i phi\u1ebfu c\u00f3 th\u1ef1c hi\u1ec7n quy\u1ec1n ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i th\u00e0nh c\u1ed5 phi\u1ebfu hay kh\u00f4ng.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1eafm gi\u1eef tr\u00e1i phi\u1ebfu kh\u00f4ng th\u1ef1c hi\u1ec7n quy\u1ec1n ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i tr\u00e1i phi\u1ebfu th\u00e0nh c\u1ed5 phi\u1ebfu, doanh nghi\u1ec7p ghi gi\u1ea3m ph\u1ea7n n\u1ee3 g\u1ed1c c\u1ee7a tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n ho\u00e0n tr\u1ea3 g\u1ed1c tr\u00e1i phi\u1ebfu.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1eafm gi\u1eef tr\u00e1i phi\u1ebfu th\u1ef1c hi\u1ec7n quy\u1ec1n ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i tr\u00e1i phi\u1ebfu th\u00e0nh c\u1ed5 phi\u1ebfu, k\u1ebf to\u00e1n ghi gi\u1ea3m ph\u1ea7n n\u1ee3 g\u1ed1c c\u1ee7a tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i v\u00e0 ghi t\u0103ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u01b0\u01a1ng \u1ee9ng v\u1edbi m\u1ec7nh gi\u00e1 s\u1ed1 c\u1ed5 phi\u1ebfu ph\u00e1t h\u00e0nh th\u00eam. Ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb ph\u1ea7n n\u1ee3 g\u1ed1c c\u1ee7a tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb c\u1ed5 phi\u1ebfu ph\u00e1t h\u00e0nh th\u00eam t\u00ednh theo m\u1ec7nh gi\u00e1 \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 kho\u1ea3n th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 343 \u2013 Tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh<\/span><\/strong><\/span><\/h2>\n

a) T\u00e0i kho\u1ea3n 343 \u201cTr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh\u201d c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 3431 \u201cTr\u00e1i phi\u1ebfu th\u01b0\u1eddng. T\u00e0i kho\u1ea3n n\u00e0y c\u00f3 3 t\u00e0i kho\u1ea3n c\u1ea5p 3:<\/span>
\n+ T\u00e0i kho\u1ea3n 34311 – M\u1ec7nh gi\u00e1 tr\u00e1i phi\u1ebfu<\/span>
\n+ T\u00e0i kho\u1ea3n 34312 – Chi\u1ebft kh\u1ea5u tr\u00e1i phi\u1ebfu<\/span>
\n+ T\u00e0i kho\u1ea3n 34313 – Ph\u1ee5 tr\u1ed9i tr\u00e1i phi\u1ebfu.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 3432 \u201cTr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i\u201d<\/span><\/p>\n

b) K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 3431 \u201cTr\u00e1i phi\u1ebfu th\u01b0\u1eddng\u201d<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span><\/strong>
\n– Thanh to\u00e1n tr\u00e1i phi\u1ebfu khi \u0111\u00e1o h\u1ea1n;<\/span>
\n– Chi\u1ebft kh\u1ea5u tr\u00e1i phi\u1ebfu ph\u00e1t sinh trong k\u1ef3;<\/span>
\n– Ph\u00e2n b\u1ed5 ph\u1ee5 tr\u1ed9i tr\u00e1i phi\u1ebfu trong k\u1ef3.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/strong>
\n– Tr\u1ecb gi\u00e1 tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh theo m\u1ec7nh gi\u00e1 trong k\u1ef3;<\/span>
\n– Ph\u00e2n b\u1ed5 chi\u1ebft kh\u1ea5u tr\u00e1i phi\u1ebfu trong k\u1ef3;<\/span>
\n– Ph\u1ee5 tr\u1ed9i tr\u00e1i phi\u1ebfu ph\u00e1t sinh trong k\u1ef3.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean C\u00f3<\/strong><\/span>: Tr\u1ecb gi\u00e1 kho\u1ea3n n\u1ee3 vay do ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3.<\/span><\/p>\n

c) K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 3432 \u201cTr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i\u201d<\/span><\/p>\n

B\u00ean N\u1ee3:<\/strong> <\/span>
\n– Thanh to\u00e1n n\u1ee3 g\u1ed1c tr\u00e1i phi\u1ebfu khi \u0111\u00e1o h\u1ea1n n\u1ebfu ng\u01b0\u1eddi n\u1eafm gi\u1eef tr\u00e1i phi\u1ebfu kh\u00f4ng th\u1ef1c hi\u1ec7n quy\u1ec1n ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i th\u00e0nh c\u1ed5 phi\u1ebfu;<\/span>
\n– K\u1ebft chuy\u1ec3n n\u1ee3 g\u1ed1c tr\u00e1i phi\u1ebfu \u0111\u1ec3 ghi t\u0103ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu n\u1ebfu ng\u01b0\u1eddi n\u1eafm gi\u1eef tr\u00e1i phi\u1ebfu th\u1ef1c hi\u1ec7n quy\u1ec1n ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i th\u00e0nh c\u1ed5 phi\u1ebfu.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/strong>
\n– Tr\u1ecb gi\u00e1 ph\u1ea7n n\u1ee3 g\u1ed1c tr\u00e1i phi\u1ebfu ghi nh\u1eadn t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t h\u00e0nh;<\/span>
\n– Gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh t\u0103ng ph\u1ea7n n\u1ee3 g\u1ed1c tr\u00e1i phi\u1ebfu trong k\u1ef3.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean C\u00f3: Gi\u00e1 tr\u1ecb ph\u1ea7n n\u1ee3 g\u1ed1c tr\u00e1i phi\u1ebfu t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/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

3.1. K\u1ebf to\u00e1n ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu th\u01b0\u1eddng<\/span><\/strong><\/span><\/h3>\n

a) K\u1ebf to\u00e1n ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu theo m\u1ec7nh gi\u00e1<\/span><\/p>\n

– Ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n thu v\u1ec1 ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 111, 112,… (s\u1ed1 ti\u1ec1n thu v\u1ec1 b\u00e1n tr\u00e1i phi\u1ebfu)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 34311 – M\u1ec7nh gi\u00e1 tr\u00e1i phi\u1ebfu.<\/span><\/p>\n

– N\u1ebfu tr\u1ea3 l\u00e3i tr\u00e1i phi\u1ebfu \u0111\u1ecbnh k\u1ef3, khi tr\u1ea3 l\u00e3i t\u00ednh v\u00e0o chi ph\u00ed SXKD ho\u1eb7c v\u1ed1n ho\u00e1, ghi:<\/span>
\nN\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu t\u00ednh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh trong k\u1ef3) <\/span>
\nN\u1ee3 c\u00e1c TK 627, 241 (n\u1ebfu \u0111\u01b0\u1ee3c v\u1ed1n ho\u00e1)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112,… (s\u1ed1 ti\u1ec1n tr\u1ea3 l\u00e3i tr\u00e1i phi\u1ebfu trong k\u1ef3).<\/span><\/p>\n

– N\u1ebfu tr\u1ea3 l\u00e3i tr\u00e1i phi\u1ebfu sau (khi tr\u00e1i phi\u1ebfu \u0111\u00e1o h\u1ea1n), t\u1eebng k\u1ef3 doanh nghi\u1ec7p ph\u1ea3i t\u00ednh tr\u01b0\u1edbc chi ph\u00ed l\u00e3i vay ph\u1ea3i tr\u1ea3 trong k\u1ef3 v\u00e0o chi ph\u00ed SXKD ho\u1eb7c v\u1ed1n ho\u00e1, ghi:<\/span>
\nN\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu t\u00ednh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh trong k\u1ef3)<\/span>
\nN\u1ee3 c\u00e1c TK 241, 627 (n\u1ebfu \u0111\u01b0\u1ee3c v\u1ed1n ho\u00e1 v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n d\u1edf dang)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3 (ph\u1ea7n l\u00e3i tr\u00e1i phi\u1ebfu ph\u1ea3i tr\u1ea3 trong k\u1ef3).<\/span><\/p>\n

Cu\u1ed1i th\u1eddi h\u1ea1n c\u1ee7a tr\u00e1i phi\u1ebfu, doanh nghi\u1ec7p thanh to\u00e1n g\u1ed1c v\u00e0 l\u00e3i tr\u00e1i phi\u1ebfu cho ng\u01b0\u1eddi mua tr\u00e1i phi\u1ebfu, ghi:<\/span>
\nN\u1ee3 TK 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3 (t\u1ed5ng s\u1ed1 ti\u1ec1n l\u00e3i tr\u00e1i phi\u1ebfu)<\/span>
\nN\u1ee3 TK 34311 – M\u1ec7nh gi\u00e1 tr\u00e1i phi\u1ebfu (ti\u1ec1n g\u1ed1c)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112,…<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 tr\u01b0\u1edbc l\u00e3i tr\u00e1i phi\u1ebfu ngay khi ph\u00e1t h\u00e0nh, chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o b\u00ean N\u1ee3 TK 242 (chi ti\u1ebft l\u00e3i tr\u00e1i phi\u1ebfu tr\u1ea3 tr\u01b0\u1edbc), sau \u0111\u00f3 ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu chi ph\u00ed.<\/span><\/p>\n

+ T\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 111, 112,… (t\u1ed5ng s\u1ed1 ti\u1ec1n th\u1ef1c thu)<\/span>
\nN\u1ee3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (chi ti\u1ebft l\u00e3i tr\u00e1i phi\u1ebfu tr\u1ea3 tr\u01b0\u1edbc)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 34311 – M\u1ec7nh gi\u00e1 tr\u00e1i phi\u1ebfu.<\/span><\/p>\n

+ \u0110\u1ecbnh k\u1ef3, ph\u00e2n b\u1ed5 l\u00e3i tr\u00e1i phi\u1ebfu tr\u1ea3 tr\u01b0\u1edbc v\u00e0o chi ph\u00ed \u0111i vay t\u1eebng k\u1ef3, ghi:<\/span>
\nN\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu t\u00ednh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh trong k\u1ef3) <\/span>
\nN\u1ee3 c\u00e1c TK 241, 627 (n\u1ebfu \u0111\u01b0\u1ee3c v\u1ed1n ho\u00e1 v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n d\u1edf dang)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (chi ti\u1ebft l\u00e3i tr\u00e1i phi\u1ebfu tr\u1ea3 tr\u01b0\u1edbc) (s\u1ed1 l\u00e3i <\/span>tr\u00e1i phi\u1ebfu ph\u00e2n b\u1ed5 trong k\u1ef3).<\/span><\/p>\n

– Chi ph\u00ed ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu:<\/span><\/p>\n

+ Khi ph\u00e1t sinh chi ph\u00ed ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu, ghi:<\/span>
\nN\u1ee3 TK 34311 – M\u1ec7nh gi\u00e1 tr\u00e1i phi\u1ebfu <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112,…<\/span><\/p>\n

+ \u0110\u1ecbnh k\u1ef3, ph\u00e2n b\u1ed5 chi ph\u00ed ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu theo ph\u01b0\u01a1ng ph\u00e1p \u0111\u01b0\u1eddng th\u1eb3ng ho\u1eb7c ph\u01b0\u01a1ng ph\u00e1p l\u00e3i su\u1ea5t th\u1ef1c t\u1ebf, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 635, 241, 627 (s\u1ed1 ph\u00e2n b\u1ed5 chi ph\u00ed ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu trong k\u1ef3)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 34311 – M\u1ec7nh gi\u00e1 tr\u00e1i phi\u1ebfu.<\/span><\/p>\n

– Thanh to\u00e1n tr\u00e1i phi\u1ebfu khi \u0111\u00e1o h\u1ea1n, ghi:<\/span>
\nN\u1ee3 TK 34311 – M\u1ec7nh gi\u00e1 tr\u00e1i phi\u1ebfu<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 111, 112,…<\/span><\/p>\n

b) K\u1ebf to\u00e1n ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu c\u00f3 chi\u1ebft kh\u1ea5u<\/span><\/p>\n

– Ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n th\u1ef1c thu v\u1ec1 ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 111, 112,… (s\u1ed1 ti\u1ec1n thu v\u1ec1 b\u00e1n tr\u00e1i phi\u1ebfu) <\/span>
\nN\u1ee3 TK 34312 – Chi\u1ebft kh\u1ea5u tr\u00e1i phi\u1ebfu (ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 ti\u1ec1n thu v\u1ec1 b\u00e1n <\/span>tr\u00e1i phi\u1ebfu nh\u1ecf h\u01a1n m\u1ec7nh gi\u00e1 tr\u00e1i phi\u1ebfu)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 34311 – M\u1ec7nh gi\u00e1 tr\u00e1i phi\u1ebfu.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u00e3i \u0111\u1ecbnh k\u1ef3, khi tr\u1ea3 l\u00e3i vay t\u00ednh v\u00e0o chi ph\u00ed SXKD ho\u1eb7c v\u1ed1n h\u00f3a, ghi:<\/span>
\nN\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu t\u00ednh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh trong k\u1ef3) <\/span>
\nN\u1ee3 c\u00e1c TK 241, 627 (n\u1ebfu \u0111\u01b0\u1ee3c v\u1ed1n ho\u00e1 v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n d\u1edf dang)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112,… (s\u1ed1 ti\u1ec1n tr\u1ea3 l\u00e3i tr\u00e1i phi\u1ebfu trong k\u1ef3)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 34312 – Chi\u1ebft kh\u1ea5u tr\u00e1i phi\u1ebfu (s\u1ed1 ph\u00e2n b\u1ed5 chi\u1ebft kh\u1ea5u t\u1eebng k\u1ef3).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u00e3i sau (khi tr\u00e1i phi\u1ebfu \u0111\u00e1o h\u1ea1n):<\/span><\/p>\n

+ T\u1eebng k\u1ef3 doanh nghi\u1ec7p ph\u1ea3i t\u00ednh chi ph\u00ed l\u00e3i vay ph\u1ea3i tr\u1ea3 trong k\u1ef3, ghi: <\/span>
\nN\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu t\u00ednh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh trong k\u1ef3) <\/span>
\nN\u1ee3 c\u00e1c TK 241, 627 (n\u1ebfu \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n d\u1edf dang)<\/span>
\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3 (ph\u1ea7n l\u00e3i tr\u00e1i phi\u1ebfu ph\u1ea3i tr\u1ea3 trong k\u1ef3)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 34312 – Chi\u1ebft kh\u1ea5u tr\u00e1i phi\u1ebfu (s\u1ed1 ph\u00e2n b\u1ed5 trong k\u1ef3).<\/span><\/p>\n

+ Cu\u1ed1i th\u1eddi h\u1ea1n c\u1ee7a tr\u00e1i phi\u1ebfu, doanh nghi\u1ec7p ph\u1ea3i thanh to\u00e1n g\u1ed1c v\u00e0 l\u00e3i tr\u00e1i phi\u1ebfu cho ng\u01b0\u1eddi mua tr\u00e1i phi\u1ebfu, ghi:<\/span>
\nN\u1ee3 TK 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3 (t\u1ed5ng s\u1ed1 ti\u1ec1n l\u00e3i tr\u00e1i phi\u1ebfu)<\/span>
\nN\u1ee3 TK 34311 – M\u1ec7nh gi\u00e1 tr\u00e1i phi\u1ebfu<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112,…<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 tr\u01b0\u1edbc l\u00e3i tr\u00e1i phi\u1ebfu ngay khi ph\u00e1t h\u00e0nh, chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o b\u00ean N\u1ee3 TK 242 (chi ti\u1ebft l\u00e3i tr\u00e1i phi\u1ebfu tr\u1ea3 tr\u01b0\u1edbc), sau \u0111\u00f3 ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ghi nh\u1eadn chi ph\u00ed.<\/span><\/p>\n

+ Khi ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 111, 112,… (t\u1ed5ng s\u1ed1 ti\u1ec1n th\u1ef1c thu)<\/span>
\nN\u1ee3 TK 34312 – Chi\u1ebft kh\u1ea5u tr\u00e1i phi\u1ebfu<\/span>
\nN\u1ee3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (s\u1ed1 ti\u1ec1n l\u00e3i tr\u00e1i phi\u1ebfu tr\u1ea3 tr\u01b0\u1edbc)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 34311 – M\u1ec7nh gi\u00e1 tr\u00e1i phi\u1ebfu.<\/span><\/p>\n

+ \u0110\u1ecbnh k\u1ef3 t\u00ednh chi ph\u00ed l\u00e3i vay v\u00e0o chi ph\u00ed SXKD trong k\u1ef3, ho\u1eb7c v\u1ed1n ho\u00e1, ghi:<\/span>
\nN\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu t\u00ednh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh trong k\u1ef3) <\/span>
\nN\u1ee3 c\u00e1c TK 241, 627 (n\u1ebfu \u0111\u01b0\u1ee3c v\u1ed1n ho\u00e1 v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n d\u1edf dang)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (s\u1ed1 l\u00e3i tr\u00e1i phi\u1ebfu ph\u00e2n b\u1ed5 trong k\u1ef3)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 34312 – Chi\u1ebft kh\u1ea5u tr\u00e1i phi\u1ebfu (s\u1ed1 ph\u00e2n b\u1ed5 chi\u1ebft kh\u1ea5u t\u1eebng k\u1ef3).<\/span><\/p>\n

+ Thanh to\u00e1n tr\u00e1i phi\u1ebfu khi \u0111\u00e1o h\u1ea1n, ghi:<\/span>
\nN\u1ee3 TK 34311 – M\u1ec7nh gi\u00e1 tr\u00e1i phi\u1ebfu<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112,…<\/span><\/p>\n

c) K\u1ebf to\u00e1n ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu c\u00f3 ph\u1ee5 tr\u1ed9i<\/span><\/p>\n

– Ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n th\u1ef1c thu v\u1ec1 ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu:<\/span>
\nN\u1ee3 c\u00e1c TK 111, 112 (s\u1ed1 ti\u1ec1n thu v\u1ec1 b\u00e1n tr\u00e1i phi\u1ebfu) <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 34313 – Ph\u1ee5 tr\u1ed9i tr\u00e1i phi\u1ebfu (ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 ti\u1ec1n th\u1ef1c thu <\/span>v\u1ec1 b\u00e1n tr\u00e1i phi\u1ebfu l\u1edbn h\u01a1n m\u1ec7nh gi\u00e1 tr\u00e1i phi\u1ebfu)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 34311 – M\u1ec7nh gi\u00e1 tr\u00e1i phi\u1ebfu.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u00e3i \u0111\u1ecbnh k\u1ef3:<\/span><\/p>\n

+ Khi tr\u1ea3 l\u00e3i t\u00ednh v\u00e0o chi ph\u00ed SXKD ho\u1eb7c v\u1ed1n ho\u00e1, ghi:<\/span>
\nN\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu t\u00ednh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh trong k\u1ef3) <\/span>
\nN\u1ee3 c\u00e1c TK 241, 627 (n\u1ebfu \u0111\u01b0\u1ee3c v\u1ed1n ho\u00e1 v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n d\u1edf dang)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112,… (s\u1ed1 ti\u1ec1n tr\u1ea3 l\u00e3i tr\u00e1i phi\u1ebfu trong k\u1ef3).<\/span><\/p>\n

+ \u0110\u1ed3ng th\u1eddi ph\u00e2n b\u1ed5 d\u1ea7n ph\u1ee5 tr\u1ed9i tr\u00e1i phi\u1ebfu \u0111\u1ec3 ghi gi\u1ea3m chi ph\u00ed \u0111i vay t\u1eebng k\u1ef3, ghi:<\/span>
\nN\u1ee3 TK 34313 – Ph\u1ee5 tr\u1ed9i tr\u00e1i phi\u1ebfu (s\u1ed1 ph\u00e2n b\u1ed5 d\u1ea7n t\u1eebng k\u1ef3)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 635, 241, 627.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u00e3i sau (khi tr\u00e1i phi\u1ebfu \u0111\u00e1o h\u1ea1n), t\u1eebng k\u1ef3 doanh nghi\u1ec7p ph\u1ea3i ghi nh\u1eadn tr\u01b0\u1edbc chi ph\u00ed l\u00e3i vay ph\u1ea3i tr\u1ea3 trong k\u1ef3.<\/span><\/p>\n

+ Khi t\u00ednh chi ph\u00ed l\u00e3i vay cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ghi nh\u1eadn chi ph\u00ed \u0111i vay trong k\u1ef3, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 635, 241, 627<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3 (ph\u1ea7n l\u00e3i tr\u00e1i phi\u1ebfu ph\u1ea3i tr\u1ea3 trong k\u1ef3).<\/span><\/p>\n

+ \u0110\u1ed3ng th\u1eddi ph\u00e2n b\u1ed5 d\u1ea7n ph\u1ee5 tr\u1ed9i tr\u00e1i phi\u1ebfu \u0111\u1ec3 ghi gi\u1ea3m chi ph\u00ed \u0111i vay t\u1eebng k\u1ef3, ghi:<\/span>
\nN\u1ee3 TK 34313 – Ph\u1ee5 tr\u1ed9i tr\u00e1i phi\u1ebfu<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 635, 241, 627.<\/span><\/p>\n

+ Cu\u1ed1i th\u1eddi h\u1ea1n c\u1ee7a tr\u00e1i phi\u1ebfu, doanh nghi\u1ec7p ph\u1ea3i thanh to\u00e1n g\u1ed1c v\u00e0 l\u00e3i tr\u00e1i phi\u1ebfu cho ng\u01b0\u1eddi c\u00f3 tr\u00e1i phi\u1ebfu, ghi:<\/span>
\nN\u1ee3 TK 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3 (t\u1ed5ng s\u1ed1 ti\u1ec1n l\u00e3i tr\u00e1i phi\u1ebfu)<\/span>
\nN\u1ee3 TK 34311 – M\u1ec7nh gi\u00e1 tr\u00e1i phi\u1ebfu (ti\u1ec1n g\u1ed1c)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112,…<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 tr\u01b0\u1edbc l\u00e3i tr\u00e1i phi\u1ebfu ngay khi ph\u00e1t h\u00e0nh, chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o b\u00ean N\u1ee3 TK 242 (chi ti\u1ebft l\u00e3i tr\u00e1i phi\u1ebfu tr\u1ea3 tr\u01b0\u1edbc), sau \u0111\u00f3 ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu chi ph\u00ed.<\/span><\/p>\n

+ Khi ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 111, 112,… (t\u1ed5ng s\u1ed1 ti\u1ec1n th\u1ef1c thu)<\/span>
\nN\u1ee3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (s\u1ed1 ti\u1ec1n l\u00e3i tr\u00e1i phi\u1ebfu tr\u1ea3 tr\u01b0\u1edbc)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 34313 – Ph\u1ee5 tr\u1ed9i tr\u00e1i phi\u1ebfu <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 34311 – M\u1ec7nh gi\u00e1 tr\u00e1i phi\u1ebfu.<\/span><\/p>\n

+ \u0110\u1ecbnh k\u1ef3, t\u00ednh ph\u00e2n b\u1ed5 chi ph\u00ed l\u00e3i vay cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ghi nh\u1eadn chi ph\u00ed \u0111i vay trong k\u1ef3, ghi:<\/span>
\nN\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu t\u00ednh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh trong k\u1ef3) <\/span>
\nN\u1ee3 c\u00e1c TK 241, 627 (n\u1ebfu \u0111\u01b0\u1ee3c v\u1ed1n ho\u00e1 v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n d\u1edf dang)<\/span>
\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (s\u1ed1 l\u00e3i tr\u00e1i phi\u1ebfu ph\u00e2n b\u1ed5 trong k\u1ef3).<\/span><\/p>\n

+ \u0110\u1ed3ng th\u1eddi ph\u00e2n b\u1ed5 d\u1ea7n ph\u1ee5 tr\u1ed9i tr\u00e1i phi\u1ebfu ghi gi\u1ea3m chi ph\u00ed \u0111i vay t\u1eebng k\u1ef3, ghi:<\/span>
\nN\u1ee3 TK 34313 – Ph\u1ee5 tr\u1ed9i tr\u00e1i phi\u1ebfu (s\u1ed1 ph\u00e2n b\u1ed5 ph\u1ee5 tr\u1ed9i tr\u00e1i phi\u1ebfu t\u1eebng k\u1ef3)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 635, 241, 627.<\/span><\/p>\n

3.2. K\u1ebf to\u00e1n ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i<\/span><\/strong><\/span><\/h3>\n

a) T\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t h\u00e0nh, k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb ph\u1ea7n n\u1ee3 g\u1ed1c v\u00e0 quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu c\u1ee7a tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i b\u1eb1ng c\u00e1ch chi\u1ebft kh\u1ea5u gi\u00e1 tr\u1ecb danh ngh\u0129a c\u1ee7a kho\u1ea3n thanh to\u00e1n trong t\u01b0\u01a1ng lai v\u1ec1 gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 111, 112 (t\u1ed5ng s\u1ed1 thu t\u1eeb ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3432 – Tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i (ph\u1ea7n n\u1ee3 g\u1ed1c)<\/span>
\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 4113 – Quy\u1ec1n ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i tr\u00e1i phi\u1ebfu (ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 <\/span>ti\u1ec1n thu \u0111\u01b0\u1ee3c v\u00e0 n\u1ee3 g\u1ed1c tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i).<\/span><\/p>\n

b) Chi ph\u00ed ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu ph\u00e1t sinh \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n ph\u00f9 h\u1ee3p v\u1edbi k\u1ef3 h\u1ea1n tr\u00e1i phi\u1ebfu:<\/span><\/p>\n

– Khi ph\u00e1t sinh chi ph\u00ed ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu, ghi:<\/span>
\n N\u1ee3 TK 3432 – Tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 338\u2026<\/span><\/p>\n

– \u0110\u1ecbnh k\u1ef3 ph\u00e2n b\u1ed5 chi ph\u00ed ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 635, 241, 627<\/span>
\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 3432 – Tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i.<\/span><\/p>\n

c) \u0110\u1ecbnh k\u1ef3, k\u1ebf to\u00e1n ghi nh\u1eadn chi ph\u00ed t\u00e0i ch\u00ednh ho\u1eb7c v\u1ed1n ho\u00e1 \u0111\u1ed1i v\u1edbi s\u1ed1 l\u00e3i tr\u00e1i phi\u1ebfu ph\u1ea3i tr\u1ea3 t\u00ednh theo l\u00e3i su\u1ea5t c\u1ee7a tr\u00e1i phi\u1ebfu t\u01b0\u01a1ng t\u1ef1 kh\u00f4ng c\u00f3 quy\u1ec1n chuy\u1ec3n \u0111\u1ed5i ho\u1eb7c t\u00ednh theo l\u00e3i su\u1ea5t \u0111i vay ph\u1ed5 bi\u1ebfn tr\u00ean th\u1ecb tr\u01b0\u1eddng \u0111\u1ed3ng th\u1eddi \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb ph\u1ea7n n\u1ee3 g\u1ed1c c\u1ee7a tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i ghi:<\/span>
\n N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh<\/span>
\n N\u1ee3 c\u00e1c TK 241, 627 (n\u1ebfu v\u1ed1n ho\u00e1)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3 (s\u1ed1 l\u00e3i tr\u00e1i phi\u1ebfu ph\u1ea3i tr\u1ea3 trong k\u1ef3 t\u00ednh theo l\u00e3i su\u1ea5t danh ngh\u0129a)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3432 – Tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i (ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 l\u00e3i tr\u00e1i <\/span>phi\u1ebfu t\u00ednh theo l\u00e3i su\u1ea5t th\u1ef1c t\u1ebf ho\u1eb7c l\u00e3i su\u1ea5t tr\u00e1i phi\u1ebfu t\u01b0\u01a1ng \u0111\u01b0\u01a1ng kh\u00f4ng c\u00f3 quy\u1ec1n chuy\u1ec3n \u0111\u1ed5i cao h\u01a1n s\u1ed1 l\u00e3i tr\u00e1i phi\u1ebfu ph\u1ea3i tr\u1ea3 trong k\u1ef3 t\u00ednh theo l\u00e3i su\u1ea5t danh ngh\u0129a).<\/span><\/p>\n

d) Khi \u0111\u00e1o h\u1ea1n tr\u00e1i phi\u1ebfu, tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1eafm gi\u1eef tr\u00e1i phi\u1ebfu kh\u00f4ng th\u1ef1c hi\u1ec7n quy\u1ec1n ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i tr\u00e1i phi\u1ebfu th\u00e0nh c\u1ed5 phi\u1ebfu, doanh nghi\u1ec7p ho\u00e0n tr\u1ea3 g\u1ed1c tr\u00e1i phi\u1ebfu, ghi:<\/span>
\nN\u1ee3 TK 3432 – Tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi k\u1ebft chuy\u1ec3n gi\u00e1 tr\u1ecb quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu c\u1ee7a tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i v\u00e0o th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n, ghi:<\/span>
\nN\u1ee3 TK 4113 – Quy\u1ec1n ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i tr\u00e1i phi\u1ebfu <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n.<\/span><\/p>\n

e) Khi \u0111\u00e1o h\u1ea1n tr\u00e1i phi\u1ebfu, tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi n\u1eafm gi\u1eef tr\u00e1i phi\u1ebfu th\u1ef1c hi\u1ec7n quy\u1ec1n ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i tr\u00e1i phi\u1ebfu th\u00e0nh c\u1ed5 phi\u1ebfu, k\u1ebf to\u00e1n ghi gi\u1ea3m ph\u1ea7n n\u1ee3 g\u1ed1c c\u1ee7a tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i v\u00e0 ghi t\u0103ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, ghi:<\/span>
\nN\u1ee3 TK 3432 – Tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 4111 – V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (theo m\u1ec7nh gi\u00e1)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb c\u1ed5 <\/span>phi\u1ebfu ph\u00e1t h\u00e0nh th\u00eam t\u00ednh theo m\u1ec7nh gi\u00e1 <\/span>v\u00e0 gi\u00e1 tr\u1ecb n\u1ee3 g\u1ed1c tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i).<\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi k\u1ebft chuy\u1ec3n gi\u00e1 tr\u1ecb quy\u1ec1n ch\u1ecdn c\u1ed5 phi\u1ebfu c\u1ee7a tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i v\u00e0o th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n, ghi:<\/span>
\nN\u1ee3 TK 4113 – Quy\u1ec1n ch\u1ecdn chuy\u1ec3n \u0111\u1ed5i tr\u00e1i phi\u1ebfu <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n. <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin chia s\u1ebb C\u00e1ch h\u1ea1ch to\u00e1n\u00a0tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh – TK 343\u00a0 Theo \u0110i\u1ec1u 59\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: 1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n 1.1 T\u00e0i kho\u1ea3n 343 ch\u1ec9 \u00e1p d\u1ee5ng \u1edf doanh nghi\u1ec7p c\u00f3 vay v\u1ed1n b\u1eb1ng ph\u01b0\u01a1ng..<\/p>\n","protected":false},"author":7,"featured_media":4412,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[477],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4262"}],"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=4262"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4262\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4412"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4262"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4262"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}