{"id":4289,"date":"2015-07-25T10:24:21","date_gmt":"2015-07-25T10:24:21","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4289"},"modified":"2015-07-25T14:44:42","modified_gmt":"2015-07-25T14:44:42","slug":"cach-hach-toan-cac-khoan-nhan-ky-quy-ky-cuoc-tai-khoan-344","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4289","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c – TK 344"},"content":{"rendered":"

K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb C\u00e1ch h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c – TK 344\u00a0<\/span><\/p>\n

Theo \u0110i\u1ec1u 60\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><\/p>\n

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ti\u1ec1n m\u00e0 doanh nghi\u1ec7p nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb, c\u00e1 nh\u00e2n b\u00ean ngo\u00e0i \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o cho c\u00e1c d\u1ecbch v\u1ee5 li\u00ean quan \u0111\u1ebfn s\u1ea3n xu\u1ea5t, kinh doanh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf \u0111\u00e3 k\u00fd k\u1ebft, nh\u01b0 nh\u1eadn ti\u1ec1n k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1i l\u00fd,…<\/span><\/p>\n

b) K\u1ebf to\u00e1n nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c ph\u1ea3i theo d\u00f5i chi ti\u1ebft t\u1eebng kho\u1ea3n ti\u1ec1n nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c c\u1ee7a t\u1eebng kh\u00e1ch h\u00e0ng theo k\u1ef3 h\u1ea1n v\u00e0 theo t\u1eebng lo\u1ea1i nguy\u00ean t\u1ec7. C\u00e1c kho\u1ea3n nh\u1eadn k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 ph\u1ea3i tr\u1ea3 c\u00f3 k\u1ef3 h\u1ea1n c\u00f2n l\u1ea1i kh\u00f4ng qu\u00e1 12 th\u00e1ng \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y l\u00e0 n\u1ee3 ng\u1eafn h\u1ea1n, c\u00e1c kho\u1ea3n c\u00f3 k\u1ef3 h\u1ea1n tr\u00ean 12 th\u00e1ng \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y l\u00e0 n\u1ee3 d\u00e0i h\u1ea1n.<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn th\u1ebf ch\u1ea5p, c\u1ea7m c\u1ed1 b\u1eb1ng hi\u1ec7n v\u1eadt th\u00ec kh\u00f4ng ph\u1ea3n \u00e1nh \u1edf t\u00e0i kho\u1ea3n n\u00e0y m\u00e0 \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

d) Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 b\u1eb1ng ngo\u1ea1i t\u1ec7, k\u1ebf to\u00e1n ph\u1ea3i theo d\u00f5i chi ti\u1ebft g\u1ed1c ngo\u1ea1i t\u1ec7 ri\u00eang v\u00e0 quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 ra \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

– T\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 b\u1eb1ng ngo\u1ea1i t\u1ec7, k\u1ebf to\u00e1n 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 l\u1ea1i c\u00e1c kho\u1ea3n k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 b\u1eb1ng ngo\u1ea1i t\u1ec7, k\u1ebf to\u00e1n ph\u1ea3i quy \u0111\u1ed5i theo t\u1ef7 gi\u00e1 ghi s\u1ed5 th\u1ef1c t\u1ebf \u0111\u00edch danh;<\/span><\/p>\n

– Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n \u0111\u00e1nh gi\u00e1 l\u1ea1i kho\u1ea3n ti\u1ec1n nh\u1eadn k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 ph\u1ea3i tr\u1ea3 l\u1ea1i b\u1eb1ng ngo\u1ea1i t\u1ec7 theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o. C\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh \u0111\u01b0\u1ee3c ghi nh\u1eadn ngay v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh ho\u1eb7c doanh thu 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 344 – Nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c<\/span><\/strong><\/span><\/h2>\n

B\u00ean N\u1ee3:<\/strong> Ho\u00e0n tr\u1ea3 ti\u1ec1n nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c.<\/span><\/p>\n

B\u00ean C\u00f3<\/strong>: Nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c b\u1eb1ng ti\u1ec1n.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean C\u00f3:<\/strong> <\/span>S\u1ed1 ti\u1ec1n nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c ch\u01b0a tr\u1ea3.<\/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) Khi nh\u1eadn ti\u1ec1n k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c c\u1ee7a \u0111\u01a1n v\u1ecb, c\u00e1 nh\u00e2n b\u00ean ngo\u00e0i, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 111, 112<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 344 – Nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c (chi ti\u1ebft cho t\u1eebng kh\u00e1ch h\u00e0ng).<\/span><\/p>\n

b) Khi ho\u00e0n tr\u1ea3 ti\u1ec1n k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c cho kh\u00e1ch h\u00e0ng, ghi:<\/span>
\nN\u1ee3 TK 344 – Nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p ho\u00e0n tr\u1ea3 ti\u1ec1n k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c b\u1eb1ng ngo\u1ea1i t\u1ec7, ghi:<\/span>
\nN\u1ee3 TK 344 – Nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c (theo t\u1ef7 gi\u00e1 ghi s\u1ed5 th\u1ef1c t\u1ebf \u0111\u00edch danh <\/span>c\u1ee7a t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng)<\/span>
\n N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (l\u1ed7 t\u1ef7 gi\u00e1)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112 (theo t\u1ef7 gi\u00e1 ghi s\u1ed5 b\u00ecnh qu\u00e2n gia quy\u1ec1n TK ti\u1ec1n)<\/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

c) Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf \u0111\u00e3 k\u00fd k\u1ebft v\u1edbi doanh nghi\u1ec7p, b\u1ecb ph\u1ea1t theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf:<\/span><\/p>\n

– Khi nh\u1eadn \u0111\u01b0\u1ee3c kho\u1ea3n ti\u1ec1n ph\u1ea1t do vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf \u0111\u00e3 k\u00fd k\u1ebft: N\u1ebfu kh\u1ea5u tr\u1eeb v\u00e0o ti\u1ec1n nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c, ghi: <\/span>
\nN\u1ee3 TK 344 – Nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n

– Khi th\u1ef1c tr\u1ea3 kho\u1ea3n k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c c\u00f2n l\u1ea1i, ghi:<\/span>
\nN\u1ee3 TK 344 – Nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c (\u0111\u00e3 kh\u1ea5u tr\u1eeb ti\u1ec1n ph\u1ea1t)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

d) Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n \u0111\u00e1nh gi\u00e1 l\u1ea1i kho\u1ea3n ti\u1ec1n nh\u1eadn k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i tr\u1ea3 l\u1ea1i b\u1eb1ng ngo\u1ea1i t\u1ec7 theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o:<\/span><\/p>\n

– N\u1ebfu ph\u00e1t sinh l\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i, ghi:<\/span>
\nN\u1ee3 TK 344 – Nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 413- Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i.<\/span><\/p>\n

– N\u1ebfu ph\u00e1t sinh l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i, ghi:<\/span>
\nN\u1ee3 TK 413 – Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 344 – Nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin chia s\u1ebb C\u00e1ch h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c – TK 344\u00a0 Theo \u0110i\u1ec1u 60\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 a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ti\u1ec1n..<\/p>\n","protected":false},"author":7,"featured_media":4427,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[482,485],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4289"}],"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=4289"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4289\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4427"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4289"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4289"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}