{"id":4265,"date":"2015-07-25T10:03:37","date_gmt":"2015-07-25T10:03:37","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4265"},"modified":"2015-07-25T14:29:30","modified_gmt":"2015-07-25T14:29:30","slug":"cach-hach-toan-quy-khen-thuong-phuc-loi-tk-353","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4265","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n qu\u1ef9 khen th\u01b0\u1edfng ph\u00fac l\u1ee3i – TK 353"},"content":{"rendered":"

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

\u0110i\u1ec1u 63 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> h\u01b0\u1edbng d\u1eabn c\u00e1ch h\u1ea1ch to\u00e1n qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i, 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><\/strong><\/span><\/h2>\n

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3, t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m qu\u1ef9 khen th\u01b0\u1edfng, qu\u1ef9 ph\u00fac l\u1ee3i v\u00e0 qu\u1ef9 th\u01b0\u1edfng ban qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh c\u00f4ng ty c\u1ee7a doanh nghi\u1ec7p. Qu\u1ef9 khen th\u01b0\u1edfng, qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u01b0\u1ee3c tr\u00edch t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf TNDN c\u1ee7a doanh nghi\u1ec7p \u0111\u1ec3 d\u00f9ng cho c\u00f4ng t\u00e1c khen th\u01b0\u1edfng, khuy\u1ebfn kh\u00edch l\u1ee3i \u00edch v\u1eadt ch\u1ea5t, ph\u1ee5c v\u1ee5 nhu c\u1ea7u ph\u00fac l\u1ee3i c\u00f4ng c\u1ed9ng, c\u1ea3i thi\u1ec7n v\u00e0 n\u00e2ng cao \u0111\u1eddi s\u1ed1ng v\u1eadt ch\u1ea5t, tinh th\u1ea7n c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span>
\nb) Vi\u1ec7c tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng qu\u1ef9 khen th\u01b0\u1edfng, qu\u1ef9 ph\u00fac l\u1ee3i v\u00e0 qu\u1ef9 th\u01b0\u1edfng ban qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh c\u00f4ng ty ph\u1ea3i theo ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh.<\/span>
\nc) Qu\u1ef9 khen th\u01b0\u1edfng, qu\u1ef9 ph\u00fac l\u1ee3i, qu\u1ef9 th\u01b0\u1edfng ban qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh c\u00f4ng ty ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft theo t\u1eebng lo\u1ea1i qu\u1ef9.<\/span>
\nd) \u0110\u1ed1i v\u1edbi TSC\u0110 \u0111\u1ea7u t\u01b0, mua s\u1eafm b\u1eb1ng qu\u1ef9 ph\u00fac l\u1ee3i khi ho\u00e0n th\u00e0nh d\u00f9ng v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh, k\u1ebf to\u00e1n ghi t\u0103ng TSC\u0110 \u0111\u1ed3ng th\u1eddi ghi t\u0103ng V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu v\u00e0 gi\u1ea3m qu\u1ef9 ph\u00fac l\u1ee3i.<\/span>
\n\u0111) \u0110\u1ed1i v\u1edbi TSC\u0110 \u0111\u1ea7u t\u01b0, mua s\u1eafm b\u1eb1ng qu\u1ef9 ph\u00fac l\u1ee3i khi ho\u00e0n th\u00e0nh d\u00f9ng cho nhu c\u1ea7u v\u0103n h\u00f3a, ph\u00fac l\u1ee3i c\u1ee7a doanh nghi\u1ec7p, k\u1ebf to\u00e1n ghi t\u0103ng TSC\u0110 v\u00e0 \u0111\u1ed3ng th\u1eddi \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n t\u1eeb Qu\u1ef9 ph\u00fac l\u1ee3i (TK 3532) sang Qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 (TK 3533). Nh\u1eefng TSC\u0110 n\u00e0y h\u00e0ng th\u00e1ng kh\u00f4ng tr\u00edch kh\u1ea5u hao TSC\u0110 v\u00e0o chi ph\u00ed m\u00e0 cu\u1ed1i ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n t\u00ednh hao m\u00f2n TSC\u0110 m\u1ed9t l\u1ea7n \/m\u1ed9t n\u0103m \u0111\u1ec3 ghi gi\u1ea3m Qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 353 \u2013 Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i<\/span><\/h2>\n

B\u00ean N\u1ee3:<\/span>
\n– C\u00e1c kho\u1ea3n chi ti\u00eau qu\u1ef9 khen th\u01b0\u1edfng, qu\u1ef9 ph\u00fac l\u1ee3i, qu\u1ef9 th\u01b0\u1edfng ban qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh c\u00f4ng ty;<\/span>
\n– Gi\u1ea3m qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 khi t\u00ednh hao m\u00f2n TSC\u0110 ho\u1eb7c do nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd, ph\u00e1t hi\u1ec7n thi\u1ebfu khi ki\u1ec3m k\u00ea TSC\u0110;<\/span>
\n– \u0110\u1ea7u t\u01b0, mua s\u1eafm TSC\u0110 b\u1eb1ng qu\u1ef9 ph\u00fac l\u1ee3i khi ho\u00e0n th\u00e0nh ph\u1ee5c v\u1ee5 nhu c\u1ea7u v\u0103n h\u00f3a, ph\u00fac l\u1ee3i;<\/span>
\n– C\u1ea5p qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i cho c\u1ea5p d\u01b0\u1edbi.<\/span><\/p>\n

B\u00ean C\u00f3<\/span>
\n– Tr\u00edch l\u1eadp qu\u1ef9 khen th\u01b0\u1edfng, qu\u1ef9 ph\u00fac l\u1ee3i, qu\u1ef9 th\u01b0\u1edfng ban qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh c\u00f4ng ty t\u1eeb l\u1ee3i nhu\u1eadn sau thu\u1ebf TNDN;<\/span>
\n– Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i \u0111\u01b0\u1ee3c c\u1ea5p tr\u00ean c\u1ea5p;<\/span>
\n– Qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 t\u0103ng do \u0111\u1ea7u t\u01b0, mua s\u1eafm TSC\u0110 b\u1eb1ng qu\u1ef9 ph\u00fac l\u1ee3i ho\u00e0n th\u00e0nh \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c ho\u1ea1t \u0111\u1ed9ng v\u0103n ho\u00e1, ph\u00fac l\u1ee3i.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean C\u00f3: S\u1ed1 qu\u1ef9 khen th\u01b0\u1edfng, qu\u1ef9 ph\u00fac l\u1ee3i hi\u1ec7n c\u00f2n c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 353 \u2013 Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i, c\u00f3 4 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 3531 – Qu\u1ef9 khen th\u01b0\u1edfng: Ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3, t\u00ecnh h\u00ecnh tr\u00edch l\u1eadp v\u00e0 chi ti\u00eau qu\u1ef9 khen th\u01b0\u1edfng c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 3532 – Qu\u1ef9 ph\u00fac l\u1ee3i: Ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3, t\u00ecnh h\u00ecnh tr\u00edch l\u1eadp v\u00e0 chi ti\u00eau qu\u1ef9 ph\u00fac l\u1ee3i c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 3533 – Qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110: Ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3, t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 3534 – Qu\u1ef9 th\u01b0\u1edfng ban qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh c\u00f4ng ty: Ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3, t\u00ecnh h\u00ecnh tr\u00edch l\u1eadp v\u00e0 chi ti\u00eau Qu\u1ef9 th\u01b0\u1edfng ban qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh c\u00f4ng ty.<\/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><\/h2>\n

a) Trong n\u0103m khi t\u1ea1m tr\u00edch qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i, ghi:<\/span>
\nN\u1ee3 TK 421 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 353 – Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (3531, 3532, 3534).<\/span><\/p>\n

b) Cu\u1ed1i n\u0103m, x\u00e1c \u0111\u1ecbnh qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i \u0111\u01b0\u1ee3c tr\u00edch th\u00eam, ghi:<\/span>
\nN\u1ee3 TK 421 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 353 – Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (3531, 3532, 3534).<\/span>
\nc) T\u00ednh ti\u1ec1n th\u01b0\u1edfng ph\u1ea3i tr\u1ea3 cho c\u00f4ng nh\u00e2n vi\u00ean v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00e1c trong doanh nghi\u1ec7p, ghi:<\/span>
\nN\u1ee3 TK 353 – Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (3531).<\/span>
\nC\u00f3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span>
\nd) D\u00f9ng qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u1ec3 chi tr\u1ee3 c\u1ea5p kh\u00f3 kh\u0103n, chi cho c\u00f4ng nh\u00e2n vi\u00ean v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng ngh\u1ec9 m\u00e1t, chi cho phong tr\u00e0o v\u0103n h\u00f3a, v\u0103n ngh\u1ec7 qu\u1ea7n ch\u00fang, ghi:<\/span>
\nN\u1ee3 TK 353 – Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (3532)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112.<\/span>
\n\u0111) Khi b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a trang tr\u1ea3i b\u1eb1ng qu\u1ef9 khen th\u01b0\u1edfng ph\u00fac l\u1ee3i, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu kh\u00f4ng bao g\u1ed3m thu\u1ebf GTGT ph\u1ea3i n\u1ed9p, ghi:<\/span>
\nN\u1ee3 TK 353 – Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/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>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311).<\/span><\/p>\n

e) Khi c\u1ea5p tr\u00ean c\u1ea5p qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i cho \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi, ghi:<\/span>
\nN\u1ee3 TK 353 – Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (3531, 3532, 3534)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

g) S\u1ed1 qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i do \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean c\u1ea5p xu\u1ed1ng, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 111, 112,…<\/span>
\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 353 – Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (3531, 3532).<\/span><\/p>\n

h) D\u00f9ng qu\u1ef9 ph\u00fac l\u1ee3i \u1ee7ng h\u1ed9 c\u00e1c v\u00f9ng thi\u00ean tai, h\u1ecfa ho\u1ea1n, chi t\u1eeb thi\u1ec7n\u2026 ghi:<\/span>
\nN\u1ee3 TK 353 – Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (3532)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

i) Khi \u0111\u1ea7u t\u01b0, mua s\u1eafm TSC\u0110 ho\u00e0n th\u00e0nh b\u1eb1ng qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch v\u0103n ho\u00e1, ph\u00fac l\u1ee3i c\u1ee7a doanh nghi\u1ec7p, ghi:<\/span>
\nN\u1ee3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1)<\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 241, 331,\u2026<\/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

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

k) \u0110\u1ecbnh k\u1ef3, t\u00ednh hao m\u00f2n TSC\u0110 \u0111\u1ea7u t\u01b0, mua s\u1eafm b\u1eb1ng qu\u1ef9 ph\u00fac l\u1ee3i, s\u1eed d\u1ee5ng cho nhu c\u1ea7u v\u0103n h\u00f3a, ph\u00fac l\u1ee3i c\u1ee7a doanh nghi\u1ec7p, ghi:<\/span>
\nN\u1ee3 TK 3533 – Qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 214 – Hao m\u00f2n TSC\u0110.<\/span><\/p>\n

l) Khi nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd TSC\u0110 \u0111\u1ea7u t\u01b0, mua s\u1eafm b\u1eb1ng qu\u1ef9 ph\u00fac l\u1ee3i, d\u00f9ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng v\u0103n ho\u00e1, ph\u00fac l\u1ee3i:<\/span>
\n– Ghi gi\u1ea3m TSC\u0110 nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd:<\/span>
\nN\u1ee3 TK 3533 – Qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/span>
\nN\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (gi\u00e1 tr\u1ecb hao m\u00f2n)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1).<\/span><\/p>\n

– Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n thu, chi nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd TSC\u0110:<\/span>
\n+ \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi, ghi:<\/span>
\nN\u1ee3 TK 353 – Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (3532)<\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 334,\u2026<\/span>
\n+ \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n thu, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 111, 112<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 353 – Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (3532)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3).<\/span><\/p>\n

m) K\u1ebf to\u00e1n chuy\u1ec3n giao t\u00e0i s\u1ea3n l\u00e0 c\u00e1c c\u00f4ng tr\u00ecnh ph\u00fac l\u1ee3i: Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n giao nh\u00e0 \u1edf c\u00e1n b\u1ed9, c\u00f4ng nh\u00e2n vi\u00ean \u0111\u1ea7u t\u01b0 b\u1eb1ng ngu\u1ed3n Qu\u1ef9 ph\u00fac l\u1ee3i c\u1ee7a doanh nghi\u1ec7p cho c\u01a1 quan nh\u00e0 \u0111\u1ea5t \u0111\u1ecba ph\u01b0\u01a1ng \u0111\u1ec3 qu\u1ea3n l\u00fd, ghi:N\u1ee3 TK 3533 – Qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/span>
\nN\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (gi\u00e1 tr\u1ecb hao m\u00f2n)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh (nguy\u00ean gi\u00e1).<\/span><\/p>\n

n) Tr\u01b0\u1eddng h\u1ee3p ch\u1ee7 s\u1edf h\u1eefu doanh nghi\u1ec7p quy\u1ebft \u0111\u1ecbnh th\u01b0\u1edfng cho H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb, Ban gi\u00e1m \u0111\u1ed1c t\u1eeb Qu\u1ef9 th\u01b0\u1edfng ban qu\u1ea3n l\u00fd, \u0111i\u1ec1u h\u00e0nh c\u00f4ng ty, ghi:<\/span>
\nN\u1ee3 TK 353 – Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (3354)<\/span>
\nC\u00f3 c\u00e1c TK 111, 112…<\/span><\/p>\n

o) Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng ty c\u1ed5 ph\u1ea7n \u0111\u01b0\u1ee3c ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu th\u01b0\u1edfng t\u1eeb qu\u1ef9 khen th\u01b0\u1edfng \u0111\u1ec3 t\u0103ng v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, ghi:<\/span>
\nN\u1ee3 TK 3531 – Qu\u1ef9 khen th\u01b0\u1edfng<\/span>
\nN\u1ee3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (gi\u00e1 b\u00e1n th\u1ea5p h\u01a1n m\u1ec7nh gi\u00e1)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 4111 – V\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (gi\u00e1 b\u00e1n cao h\u01a1n m\u1ec7nh gi\u00e1).<\/span><\/p>\n

p) K\u1ebf to\u00e1n x\u1eed l\u00fd s\u1ed1 d\u01b0 qu\u1ef9 khen th\u01b0\u1edfng v\u00e0 qu\u1ef9 ph\u00fac l\u1ee3i tr\u01b0\u1edbc khi x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p khi c\u1ed5 ph\u1ea7n ho\u00e1 doanh nghi\u1ec7p 100% v\u1ed1n nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

– Khi chuy\u1ec3n s\u1ed1 d\u01b0 qu\u1ef9 khen th\u01b0\u1edfng v\u00e0 ph\u00fac l\u1ee3i chia cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 t\u00ean trong danh s\u00e1ch th\u01b0\u1eddng xuy\u00ean c\u1ee7a doanh nghi\u1ec7p t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u1ed5 ph\u1ea7n ho\u00e1, ghi:<\/span>
\nN\u1ee3 TK 353 – Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (3531, 3532)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n

– Khi chi ti\u1ec1n t\u1eeb Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, ghi:<\/span>
\nN\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 chi qu\u00e1 Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (t\u00e0i kho\u1ea3n 353 c\u00f3 s\u1ed1 d\u01b0 N\u1ee3) th\u00ec x\u1eed l\u00fd nh\u01b0 sau:<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi kho\u1ea3n \u0111\u00e3 chi tr\u1ef1c ti\u1ebfp cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u00f3 t\u00ean trong danh s\u00e1ch th\u01b0\u1eddng xuy\u00ean t\u1ea1i th\u1eddi \u0111i\u1ec3m c\u00f3 quy\u1ebft \u0111\u1ecbnh c\u1ed5 ph\u1ea7n ho\u00e1 ph\u1ea3i thu h\u1ed3i tr\u01b0\u1edbc khi b\u00e1n c\u1ed5 ph\u1ea7n \u01b0u \u0111\u00e3i, ghi:<\/span>
\nN\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 353 – Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (3531, 3532).<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n b\u1ecb xu\u1ea5t to\u00e1n, chi bi\u1ebfu t\u1eb7ng, chi cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u00e3 ngh\u1ec9 m\u1ea5t vi\u1ec7c, th\u00f4i vi\u1ec7c tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m quy\u1ebft \u0111\u1ecbnh s\u1ed1 c\u1ed5 ph\u1ea7n ho\u00e1 doanh nghi\u1ec7p v\u00e0 \u0111\u01b0\u1ee3c c\u01a1 quan quy\u1ebft \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p x\u1eed l\u00fd nh\u01b0 kho\u1ea3n ph\u1ea3i thu kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 111, 112, 334 ( ph\u1ea7n t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i b\u1ed3i th\u01b0\u1eddng)<\/span>
\nN\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 353 – Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

\u0110i\u1ec1u 63 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC h\u01b0\u1edbng d\u1eabn c\u00e1ch h\u1ea1ch to\u00e1n qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i, 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 hi\u1ec7n c\u00f3, t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m qu\u1ef9 khen th\u01b0\u1edfng, qu\u1ef9 ph\u00fac l\u1ee3i v\u00e0 qu\u1ef9 th\u01b0\u1edfng ban qu\u1ea3n..<\/p>\n","protected":false},"author":7,"featured_media":4410,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[476],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4265"}],"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=4265"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4265\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4410"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4265"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4265"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}