{"id":4331,"date":"2015-07-25T10:49:10","date_gmt":"2015-07-25T10:49:10","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4331"},"modified":"2015-07-25T14:38:46","modified_gmt":"2015-07-25T14:38:46","slug":"cach-hach-toan-chi-su-nghiep-tk-161","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4331","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n chi s\u1ef1 nghi\u1ec7p – TK 161"},"content":{"rendered":"

K\u1ebf to\u00e1n Centax<\/a> xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n chi s\u1ef1 nghi\u1ec7p – TK 161 theo \u0110i\u1ec1u 32\u00a0\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a>\u00a0m\u1edbi nh\u1ea5t nh\u01b0 sau:<\/span><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/strong><\/span><\/h2>\n

\u00a0T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n chi s\u1ef1 nghi\u1ec7p, chi d\u1ef1 \u00e1n \u0111\u1ec3 th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 kinh t\u1ebf, ch\u00ednh tr\u1ecb, x\u00e3 h\u1ed9i do Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c c\u1ea5p tr\u00ean giao cho doanh nghi\u1ec7p ngo\u00e0i nhi\u1ec7m v\u1ee5 s\u1ea3n xu\u1ea5t, kinh doanh v\u00e0 kh\u00f4ng v\u00ec m\u1ee5c \u0111\u00edch l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p. C\u00e1c kho\u1ea3n chi s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c trang tr\u1ea3i b\u1eb1ng ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p, ngu\u1ed3n kinh ph\u00ed d\u1ef1 \u00e1n do Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc c\u1ea5p ho\u1eb7c doanh nghi\u1ec7p c\u1ea5p tr\u00ean c\u1ea5p, ho\u1eb7c \u0111\u01b0\u1ee3c vi\u1ec7n tr\u1ee3, t\u00e0i tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i. T\u00e0i kho\u1ea3n n\u00e0y ch\u1ec9 s\u1eed d\u1ee5ng \u1edf nh\u1eefng doanh nghi\u1ec7p c\u00f3 c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, ho\u1ea1t \u0111\u1ed9ng d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c c\u1ea5p tr\u00ean c\u1ea5p kinh ph\u00ed ho\u1eb7c \u0111\u01b0\u1ee3c vi\u1ec7n tr\u1ee3, t\u00e0i tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i, ho\u1eb7c \u0111\u01b0\u1ee3c thu c\u00e1c kho\u1ea3n thu s\u1ef1 nghi\u1ec7p \u0111\u1ec3 trang tr\u1ea3i c\u00e1c kho\u1ea3n chi.<\/span><\/p>\n

 <\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 161 – Chi s\u1ef1 nghi\u1ec7p<\/span><\/strong><\/span><\/h2>\n

B\u00ean N\u1ee3: C\u00e1c kho\u1ea3n chi s\u1ef1 nghi\u1ec7p, chi d\u1ef1 \u00e1n th\u1ef1c t\u1ebf ph\u00e1t sinh.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span>
\n– C\u00e1c kho\u1ea3n chi s\u1ef1 nghi\u1ec7p, chi d\u1ef1 \u00e1n sai quy \u0111\u1ecbnh kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t, ph\u1ea3i xu\u1ea5t to\u00e1n thu h\u1ed3i; <\/span>
\n– S\u1ed1 chi s\u1ef1 nghi\u1ec7p, chi d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c duy\u1ec7t quy\u1ebft to\u00e1n v\u1edbi ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p, ngu\u1ed3n kinh ph\u00ed d\u1ef1 \u00e1n.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3: C\u00e1c kho\u1ea3n chi s\u1ef1 nghi\u1ec7p, chi d\u1ef1 \u00e1n ch\u01b0a \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n ho\u1eb7c quy\u1ebft to\u00e1n ch\u01b0a \u0111\u01b0\u1ee3c duy\u1ec7t y.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 161 – Chi s\u1ef1 nghi\u1ec7p, c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1611 – Chi s\u1ef1 nghi\u1ec7p n\u0103m tr\u01b0\u1edbc: Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n chi s\u1ef1 nghi\u1ec7p, chi d\u1ef1 \u00e1n thu\u1ed9c kinh ph\u00ed s\u1ef1 nghi\u1ec7p, kinh ph\u00ed d\u1ef1 \u00e1n n\u0103m tr\u01b0\u1edbc ch\u01b0a \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1612 – Chi s\u1ef1 nghi\u1ec7p n\u0103m nay: Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n chi s\u1ef1 nghi\u1ec7p, chi d\u1ef1 \u00e1n n\u0103m nay.<\/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 xu\u1ea5t ti\u1ec1n chi cho ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, ch\u01b0\u01a1ng tr\u00ecnh, d\u1ef1 \u00e1n thu\u1ed9c ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p, kinh ph\u00ed d\u1ef1 \u00e1n, ghi:<\/span>
\n N\u1ee3 TK 161 – Chi s\u1ef1 nghi\u1ec7p (1612)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111,112,…<\/span><\/p>\n

b) Ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, ng\u01b0\u1eddi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 t\u00ednh v\u00e0o chi s\u1ef1 nghi\u1ec7p, chi d\u1ef1 \u00e1n, ghi:<\/span>
\n N\u1ee3 TK 161 – Chi s\u1ef1 nghi\u1ec7p (1612)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n.<\/span><\/p>\n

c) Khi xu\u1ea5t kho v\u1eadt t\u01b0, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n, ghi:<\/span>
\n N\u1ee3 TK 161 – Chi s\u1ef1 nghi\u1ec7p (1612)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 152 – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 153 – C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5.<\/span><\/p>\n

d) Khi nh\u1eadn \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n kinh ph\u00ed c\u1ee7a c\u1ea5p tr\u00ean ho\u1eb7c khi r\u00fat d\u1ef1 to\u00e1n chi s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n \u0111\u1ec3 chi tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, ho\u1ea1t \u0111\u1ed9ng d\u1ef1 \u00e1n, ghi:<\/span>
\n N\u1ee3 TK 161 – Chi s\u1ef1 nghi\u1ec7p (1612)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 461 – Ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p.<\/span><\/p>\n

N\u1ebfu r\u00fat d\u1ef1 to\u00e1n chi s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n ra s\u1eed d\u1ee5ng, doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng theo d\u00f5i v\u00e0 ghi ch\u00e9p cho ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m c\u1ee7a doanh nghi\u1ec7p..<\/span><\/p>\n

\u0111) Khi k\u1ebft chuy\u1ec3n chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 ho\u00e0n th\u00e0nh \u0111\u1ec3 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, ho\u1ea1t \u0111\u1ed9ng d\u1ef1 \u00e1n, ghi:<\/span>
\nN\u1ee3 TK 161 – Chi s\u1ef1 nghi\u1ec7p (1612)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 241 – XDCB d\u1edf dang (2413 – S\u1eeda ch\u1eefa l\u1edbn TSC\u0110).<\/span><\/p>\n

e) Tr\u01b0\u1eddng h\u1ee3p mua s\u1eafm TSC\u0110 ho\u1eb7c \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n b\u1eb1ng ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p, kinh ph\u00ed d\u1ef1 \u00e1n:<\/span><\/p>\n

– Khi mua s\u1eafm TSC\u0110, x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, ghi:<\/span>
\n N\u1ee3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 331, 241, 461,…<\/span><\/p>\n

– \u0110\u1ed3ng th\u1eddi ghi:<\/span>
\n N\u1ee3 TK 161 – Chi s\u1ef1 nghi\u1ec7p (1612)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 466 – Ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110.<\/span><\/p>\n

N\u1ebfu r\u00fat d\u1ef1 to\u00e1n chi s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n \u0111\u1ec3 mua s\u1eafm TSC\u0110, doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng theo d\u00f5i v\u00e0 ghi ch\u00e9p cho ph\u00f9 h\u1ee3p.<\/span><\/p>\n

g) Khi tr\u00edch BHXH, BHYT, BHTN, KPC\u0110 c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng tham gia ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n c\u1ee7a doanh nghi\u1ec7p, ghi:<\/span>
\n N\u1ee3 TK 161 – Chi s\u1ef1 nghi\u1ec7p (1612)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3382, 3383, 3384, 3386).<\/span><\/p>\n

h) Cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh, n\u1ebfu quy\u1ebft to\u00e1n ch\u01b0a \u0111\u01b0\u1ee3c duy\u1ec7t, k\u1ebf to\u00e1n ti\u1ebfn h\u00e0nh chuy\u1ec3n s\u1ed1 d\u01b0 N\u1ee3 TK 1612 “Chi s\u1ef1 nghi\u1ec7p n\u0103m nay” sang TK 1611 “Chi s\u1ef1 nghi\u1ec7p n\u0103m tr\u01b0\u1edbc”, ghi:<\/span>
\n N\u1ee3 TK 1611 – Chi s\u1ef1 nghi\u1ec7p n\u0103m tr\u01b0\u1edbc<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 1612 – Chi s\u1ef1 nghi\u1ec7p n\u0103m nay.<\/span><\/p>\n

i) Khi b\u00e1o c\u00e1o quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c duy\u1ec7t, s\u1ed1 chi s\u1ef1 nghi\u1ec7p, chi d\u1ef1 \u00e1n \u0111\u01b0\u1ee3c quy\u1ebft to\u00e1n v\u1edbi ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p, ngu\u1ed3n kinh ph\u00ed d\u1ef1 \u00e1n, ghi:<\/span>
\nN\u1ee3 TK 461 – Ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p (4611- Ngu\u1ed3n kinh ph\u00ed s\u1ef1 nghi\u1ec7p n\u0103m tr\u01b0\u1edbc)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 161 – Chi s\u1ef1 nghi\u1ec7p (1611- Chi s\u1ef1 nghi\u1ec7p n\u0103m tr\u01b0\u1edbc).<\/span><\/p>\n

k) C\u00e1c kho\u1ea3n chi sai quy \u0111\u1ecbnh kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t ph\u1ea3i xu\u1ea5t to\u00e1n thu h\u1ed3i, ghi:<\/span>
\n N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1388)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 161 – Chi s\u1ef1 nghi\u1ec7p (1611- Chi s\u1ef1 nghi\u1ec7p n\u0103m tr\u01b0\u1edbc).<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n chi s\u1ef1 nghi\u1ec7p – TK 161 theo \u0110i\u1ec1u 32 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u1edbi nh\u1ea5t <\/p>\n","protected":false},"author":7,"featured_media":4420,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[493],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4331"}],"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=4331"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4331\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4420"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4331"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4331"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}