{"id":4333,"date":"2015-07-25T10:55:08","date_gmt":"2015-07-25T10:55:08","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4333"},"modified":"2015-07-25T14:57:25","modified_gmt":"2015-07-25T14:57:25","slug":"cach-hach-toan-khoan-du-phong-phai-tra-tk-352","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4333","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 – TK 352"},"content":{"rendered":"

K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb C\u00e1ch h\u1ea1ch to\u00e1n kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 – TK 352<\/span><\/p>\n

Theo \u0110i\u1ec1u 62\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 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 hi\u1ec7n c\u00f3, t\u00ecnh h\u00ecnh tr\u00edch l\u1eadp v\u00e0 s\u1eed d\u1ee5ng d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

b) D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn khi tho\u1ea3 m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span>
\n– Doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 n\u1ee3 hi\u1ec7n t\u1ea1i (ngh\u0129a v\u1ee5 ph\u00e1p l\u00fd ho\u1eb7c ngh\u0129a v\u1ee5 li\u00ean \u0111\u1edbi) do k\u1ebft qu\u1ea3 t\u1eeb m\u1ed9t s\u1ef1 ki\u1ec7n \u0111\u00e3 x\u1ea3y ra;<\/span>
\n– S\u1ef1 gi\u1ea3m s\u00fat v\u1ec1 nh\u1eefng l\u1ee3i \u00edch kinh t\u1ebf c\u00f3 th\u1ec3 x\u1ea3y ra d\u1eabn \u0111\u1ebfn vi\u1ec7c y\u00eau c\u1ea7u ph\u1ea3i thanh to\u00e1n ngh\u0129a v\u1ee5 n\u1ee3; v\u00e0<\/span>
\n– \u0110\u01b0a ra \u0111\u01b0\u1ee3c m\u1ed9t \u01b0\u1edbc t\u00ednh \u0111\u00e1ng tin c\u1eady v\u1ec1 gi\u00e1 tr\u1ecb c\u1ee7a ngh\u0129a v\u1ee5 n\u1ee3 \u0111\u00f3.<\/span><\/p>\n

c) Gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c ghi nh\u1eadn c\u1ee7a m\u1ed9t kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 l\u00e0 gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c \u01b0\u1edbc t\u00ednh h\u1ee3p l\u00fd nh\u1ea5t v\u1ec1 kho\u1ea3n ti\u1ec1n s\u1ebd ph\u1ea3i chi \u0111\u1ec3 thanh to\u00e1n ngh\u0129a v\u1ee5 n\u1ee3 hi\u1ec7n t\u1ea1i t\u1ea1i ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m ho\u1eb7c t\u1ea1i ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9.<\/span><\/p>\n

d) Kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c l\u1eadp t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 c\u1ea7n l\u1eadp \u1edf k\u1ef3 k\u1ebf to\u00e1n n\u00e0y l\u1edbn h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u00e3 l\u1eadp \u1edf k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 l\u1eadp \u1edf k\u1ef3 k\u1ebf to\u00e1n n\u00e0y nh\u1ecf h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u00e3 l\u1eadp \u1edf k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch ph\u1ea3i \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp ghi gi\u1ea3m chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n \u0111\u00f3.<\/span>
\n\u0110\u1ed1i v\u1edbi d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp \u0111\u01b0\u1ee3c l\u1eadp cho t\u1eebng c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp v\u00e0 \u0111\u01b0\u1ee3c l\u1eadp v\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u0103m ho\u1eb7c cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9. Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp \u0111\u00e3 l\u1eadp l\u1edbn h\u01a1n chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp ghi v\u00e0o TK 711 \u201cThu nh\u1eadp kh\u00e1c\u201d.<\/span><\/p>\n

\u0111) Ch\u1ec9 nh\u1eefng kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u00e3 l\u1eadp ban \u0111\u1ea7u m\u1edbi \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp b\u1eb1ng kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u00f3.<\/span><\/p>\n

e) Kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn kho\u1ea3n d\u1ef1 ph\u00f2ng cho c\u00e1c kho\u1ea3n l\u1ed7 ho\u1ea1t \u0111\u1ed9ng trong t\u01b0\u01a1ng lai, tr\u1eeb khi ch\u00fang li\u00ean quan \u0111\u1ebfn m\u1ed9t h\u1ee3p \u0111\u1ed3ng c\u00f3 r\u1ee7i ro l\u1edbn v\u00e0 tho\u1ea3 m\u00e3n \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn kho\u1ea3n d\u1ef1 ph\u00f2ng. N\u1ebfu doanh nghi\u1ec7p c\u00f3 h\u1ee3p \u0111\u1ed3ng c\u00f3 r\u1ee7i ro l\u1edbn, th\u00ec ngh\u0129a v\u1ee5 n\u1ee3 hi\u1ec7n t\u1ea1i theo h\u1ee3p \u0111\u1ed3ng ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0 \u0111\u00e1nh gi\u00e1 nh\u01b0 m\u1ed9t kho\u1ea3n d\u1ef1 ph\u00f2ng v\u00e0 kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111\u01b0\u1ee3c l\u1eadp ri\u00eang bi\u1ec7t cho t\u1eebng h\u1ee3p \u0111\u1ed3ng c\u00f3 r\u1ee7i ro l\u1edbn.<\/span><\/p>\n

g) M\u1ed9t kho\u1ea3n d\u1ef1 ph\u00f2ng cho c\u00e1c kho\u1ea3n chi ph\u00ed t\u00e1i c\u01a1 c\u1ea5u doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn khi c\u00f3 \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng theo quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201cC\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng, t\u00e0i s\u1ea3n v\u00e0 n\u1ee3 ti\u1ec1m t\u00e0ng\u201d. Khi ti\u1ebfn h\u00e0nh t\u00e1i c\u01a1 c\u1ea5u doanh nghi\u1ec7p th\u00ec ngh\u0129a v\u1ee5 li\u00ean \u0111\u1edbi ch\u1ec9 ph\u00e1t sinh khi doanh nghi\u1ec7p:<\/span><\/p>\n

– C\u00f3 k\u1ebf ho\u1ea1ch ch\u00ednh th\u1ee9c c\u1ee5 th\u1ec3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh r\u00f5 vi\u1ec7c t\u00e1i c\u01a1 c\u1ea5u doanh nghi\u1ec7p, trong \u0111\u00f3 ph\u1ea3i c\u00f3 \u00edt nh\u1ea5t 5 n\u1ed9i dung sau:<\/span>
\n+ To\u00e0n b\u1ed9 ho\u1eb7c m\u1ed9t ph\u1ea7n c\u1ee7a vi\u1ec7c kinh doanh c\u00f3 li\u00ean quan;<\/span>
\n+ C\u00e1c v\u1ecb tr\u00ed quan tr\u1ecdng b\u1ecb \u1ea3nh h\u01b0\u1edfng;<\/span>
\n+ V\u1ecb tr\u00ed, nhi\u1ec7m v\u1ee5 v\u00e0 s\u1ed1 l\u01b0\u1ee3ng nh\u00e2n vi\u00ean \u01b0\u1edbc t\u00ednh s\u1ebd \u0111\u01b0\u1ee3c nh\u1eadn b\u1ed3i th\u01b0\u1eddng khi h\u1ecd bu\u1ed9c ph\u1ea3i th\u00f4i vi\u1ec7c;<\/span>
\n+ C\u00e1c kho\u1ea3n chi ph\u00ed s\u1ebd ph\u1ea3i chi tr\u1ea3; v\u00e0<\/span>
\n+ Khi n\u00e0o k\u1ebf ho\u1ea1ch \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

– \u0110\u01b0a ra \u0111\u01b0\u1ee3c m\u1ed9t d\u1ef1 t\u00ednh ch\u1eafc ch\u1eafn v\u1ec1 nh\u1eefng ch\u1ee7 th\u1ec3 b\u1ecb \u1ea3nh h\u01b0\u1edfng v\u00e0 ti\u1ebfn h\u00e0nh qu\u00e1 tr\u00ecnh t\u00e1i c\u01a1 c\u1ea5u b\u1eb1ng vi\u1ec7c b\u1eaft \u0111\u1ea7u th\u1ef1c hi\u1ec7n k\u1ebf ho\u1ea1ch \u0111\u00f3 ho\u1eb7c th\u00f4ng b\u00e1o nh\u1eefng v\u1ea5n \u0111\u1ec1 quan tr\u1ecdng \u0111\u1ebfn nh\u1eefng ch\u1ee7 th\u1ec3 b\u1ecb \u1ea3nh h\u01b0\u1edfng c\u1ee7a vi\u1ec7c t\u00e1i c\u01a1 c\u1ea5u.<\/span><\/p>\n

h) M\u1ed9t kho\u1ea3n d\u1ef1 ph\u00f2ng cho vi\u1ec7c t\u00e1i c\u01a1 c\u1ea5u ch\u1ec9 \u0111\u01b0\u1ee3c d\u1ef1 t\u00ednh cho nh\u1eefng chi ph\u00ed tr\u1ef1c ti\u1ebfp ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e1i c\u01a1 c\u1ea5u, \u0111\u00f3 l\u00e0 nh\u1eefng chi ph\u00ed tho\u1ea3 m\u00e3n c\u1ea3 hai \u0111i\u1ec1u ki\u1ec7n:<\/span>
\n– C\u1ea7n ph\u1ea3i c\u00f3 cho ho\u1ea1t \u0111\u1ed9ng t\u00e1i c\u01a1 c\u1ea5u; <\/span>
\n– Kh\u00f4ng li\u00ean quan \u0111\u1ebfn c\u00e1c ho\u1ea1t \u0111\u1ed9ng th\u01b0\u1eddng xuy\u00ean c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

Kho\u1ea3n d\u1ef1 ph\u00f2ng cho vi\u1ec7c t\u00e1i c\u01a1 c\u1ea5u kh\u00f4ng bao g\u1ed3m c\u00e1c chi ph\u00ed nh\u01b0:<\/span>
\n– \u0110\u00e0o t\u1ea1o l\u1ea1i ho\u1eb7c thuy\u00ean chuy\u1ec3n nh\u00e2n vi\u00ean hi\u1ec7n c\u00f3;<\/span>
\n– Ti\u1ebfp th\u1ecb; <\/span>
\n– \u0110\u1ea7u t\u01b0 v\u00e0o nh\u1eefng h\u1ec7 th\u1ed1ng m\u1edbi v\u00e0 c\u00e1c m\u1ea1ng l\u01b0\u1edbi ph\u00e2n ph\u1ed1i.<\/span><\/p>\n

i) C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 th\u01b0\u1eddng bao g\u1ed3m:<\/span>
\n– D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 t\u00e1i c\u01a1 c\u1ea5u doanh nghi\u1ec7p;<\/span>
\n– D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m; <\/span>
\n– D\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng;<\/span>
\n– D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 kh\u00e1c, bao g\u1ed3m c\u1ea3 kho\u1ea3n d\u1ef1 ph\u00f2ng tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, kho\u1ea3n d\u1ef1 ph\u00f2ng cho vi\u1ec7c s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng TSC\u0110 \u0111\u1ecbnh k\u1ef3 (theo y\u00eau c\u1ea7u k\u1ef9 thu\u1eadt), kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u1ed1i v\u1edbi h\u1ee3p \u0111\u1ed3ng c\u00f3 r\u1ee7i ro l\u1edbn m\u00e0 trong \u0111\u00f3 nh\u1eefng chi ph\u00ed b\u1eaft bu\u1ed9c ph\u1ea3i tr\u1ea3 cho c\u00e1c ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng v\u01b0\u1ee3t qu\u00e1 nh\u1eefng l\u1ee3i \u00edch kinh t\u1ebf d\u1ef1 t\u00ednh thu \u0111\u01b0\u1ee3c t\u1eeb h\u1ee3p \u0111\u1ed3ng \u0111\u00f3;<\/span><\/p>\n

k) Khi l\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p, ri\u00eang \u0111\u1ed1i v\u1edbi kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed b\u00e1n h\u00e0ng, kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 chi ph\u00ed b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t chung.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 352 \u2013 D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3<\/span><\/strong><\/span><\/h2>\n

B\u00ean N\u1ee3:<\/span><\/strong>
\n– Ghi gi\u1ea3m d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 khi ph\u00e1t sinh kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111\u00e3 \u0111\u01b0\u1ee3c l\u1eadp ban \u0111\u1ea7u;<\/span>
\n– Ghi gi\u1ea3m (ho\u00e0n nh\u1eadp) d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 khi doanh nghi\u1ec7p ch\u1eafc ch\u1eafn kh\u00f4ng c\u00f2n ph\u1ea3i ch\u1ecbu s\u1ef1 gi\u1ea3m s\u00fat v\u1ec1 kinh t\u1ebf do kh\u00f4ng ph\u1ea3i chi tr\u1ea3 cho ngh\u0129a v\u1ee5 n\u1ee3;<\/span>
\n– Ghi gi\u1ea3m d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 ph\u1ea3i l\u1eadp n\u0103m nay nh\u1ecf h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u00e3 l\u1eadp n\u0103m tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft.<\/span><\/p>\n

B\u00ean C\u00f3:<\/strong> Ph\u1ea3n \u00e1nh s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 tr\u00edch l\u1eadp t\u00ednh v\u00e0o chi ph\u00ed.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean C\u00f3: Ph\u1ea3n \u00e1nh s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 hi\u1ec7n c\u00f3 cu\u1ed1i k\u1ef3.<\/span><\/strong><\/span><\/p>\n

T\u00e0i kho\u1ea3n 352 c\u00f3 4 t\u00e0i kho\u1ea3n c\u1ea5p 2<\/span><\/strong><\/span><\/p>\n

– T\u00e0i kho\u1ea3n 3521 – D\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a: T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a cho s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a \u0111\u00e3 x\u00e1c \u0111\u1ecbnh l\u00e0 ti\u00eau th\u1ee5 trong k\u1ef3;<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 3522 – D\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng: T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng \u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh, b\u00e0n giao trong k\u1ef3;<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 3523 – D\u1ef1 ph\u00f2ng t\u00e1i c\u01a1 c\u1ea5u doanh nghi\u1ec7p: T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 cho ho\u1ea1t \u0111\u1ed9ng t\u00e1i c\u01a1 c\u1ea5u doanh nghi\u1ec7p, nh\u01b0 chi ph\u00ed di d\u1eddi \u0111\u1ecba \u0111i\u1ec3m kinh doanh, chi ph\u00ed h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi lao \u0111\u1ed9ng…;<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 3524 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 kh\u00e1c: T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 kh\u00e1c theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt ngo\u00e0i c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh n\u00eau tr\u00ean, nh\u01b0 chi ph\u00ed ho\u00e0n nguy\u00ean m\u00f4i tr\u01b0\u1eddng, chi ph\u00ed thu d\u1ecdn, kh\u00f4i ph\u1ee5c v\u00e0 ho\u00e0n tr\u1ea3 m\u1eb7t b\u1eb1ng, d\u1ef1 ph\u00f2ng tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt lao \u0111\u1ed9ng, chi ph\u00ed s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng, TSC\u0110 \u0111\u1ecbnh k\u1ef3…<\/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) Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a<\/span>
\n– Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u00e1n h\u00e0ng cho kh\u00e1ch h\u00e0ng c\u00f3 k\u00e8m theo gi\u1ea5y b\u1ea3o h\u00e0nh s\u1eeda ch\u1eefa cho c\u00e1c kho\u1ea3n h\u1ecfng h\u00f3c do l\u1ed7i s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n trong th\u1eddi gian b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, doanh nghi\u1ec7p t\u1ef1 \u01b0\u1edbc t\u00ednh chi ph\u00ed b\u1ea3o h\u00e0nh tr\u00ean c\u01a1 s\u1edf s\u1ed1 l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a \u0111\u00e3 x\u00e1c \u0111\u1ecbnh l\u00e0 ti\u00eau th\u1ee5 trong k\u1ef3. Khi l\u1eadp d\u1ef1 ph\u00f2ng cho chi ph\u00ed s\u1eeda ch\u1eefa, b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n, ghi:<\/span>
\nN\u1ee3 TK 641 – Chi ph\u00ed b\u00e1n h\u00e0ng<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 (3521).<\/span><\/p>\n

– Khi ph\u00e1t sinh c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a \u0111\u00e3 l\u1eadp ban \u0111\u1ea7u, nh\u01b0 chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u, chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp, chi ph\u00ed kh\u1ea5u hao TSC\u0110, chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i…,:<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng c\u00f3 b\u1ed9 ph\u1eadn \u0111\u1ed9c l\u1eadp v\u1ec1 b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1:<\/span>
\n Khi ph\u00e1t sinh c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 621, 622, 627,…<\/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 c\u00e1c TK 111, 112, 152, 214, 331, 334, 338,…<\/span><\/p>\n

Cu\u1ed1i k\u1ef3, k\u1ebft chuy\u1ec3n chi ph\u00ed b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 th\u1ef1c t\u1ebf ph\u00e1t sinh trong k\u1ef3, ghi:<\/span>
\nN\u1ee3 TK 154 – Chi ph\u00ed SXKD d\u1edf dang<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 621, 622, 627,…<\/span><\/p>\n

Khi s\u1eeda ch\u1eefa b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 ho\u00e0n th\u00e0nh b\u00e0n giao cho kh\u00e1ch h\u00e0ng, ghi:<\/span>
\nN\u1ee3 TK 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 (3521)<\/span>
\nN\u1ee3 TK 641 – Chi ph\u00ed b\u00e1n h\u00e0ng (ph\u1ea7n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 b\u1ea3o h\u00e0nh s\u1ea3n <\/span>ph\u1ea9m, h\u00e0ng ho\u00e1 c\u00f2n thi\u1ebfu)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/span>
\n+ Tr\u01b0\u1eddng h\u1ee3p c\u00f3 b\u1ed9 ph\u1eadn \u0111\u1ed9c l\u1eadp v\u1ec1 b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 cho b\u1ed9 ph\u1eadn b\u1ea3o h\u00e0nh v\u1ec1 chi ph\u00ed b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh b\u00e0n giao cho kh\u00e1ch h\u00e0ng, ghi:<\/span>
\nN\u1ee3 TK 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 (3521)<\/span>
\n N\u1ee3 TK 641 – Chi ph\u00ed b\u00e1n h\u00e0ng (ch\u00eanh l\u1ec7ch nh\u1ecf h\u01a1n gi\u1eefa d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 <\/span>b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 so v\u1edbi chi ph\u00ed <\/span>th\u1ef1c t\u1ebf v\u1ec1 b\u1ea3o h\u00e0nh)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9.<\/span><\/p>\n

– Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh s\u1ed1 d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a c\u1ea7n tr\u00edch l\u1eadp:<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 d\u1ef1 ph\u00f2ng c\u1ea7n l\u1eadp \u1edf k\u1ef3 k\u1ebf to\u00e1n n\u00e0y l\u1edbn h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u00e3 l\u1eadp \u1edf k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed, ghi:<\/span>
\nN\u1ee3 TK 641 – Chi ph\u00ed b\u00e1n h\u00e0ng<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 (3521).<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 c\u1ea7n l\u1eadp \u1edf k\u1ef3 k\u1ebf to\u00e1n n\u00e0y nh\u1ecf h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u00e3 l\u1eadp \u1edf k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch ho\u00e0n nh\u1eadp ghi gi\u1ea3m chi ph\u00ed, ghi:<\/span>
\nN\u1ee3 TK 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 (3521)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 641 – Chi ph\u00ed b\u00e1n h\u00e0ng.<\/span><\/p>\n

b) Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng<\/span><\/p>\n

– Vi\u1ec7c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n cho t\u1eebng c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh, b\u00e0n giao trong k\u1ef3. Khi x\u00e1c \u0111\u1ecbnh s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 chi ph\u00ed b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, ghi:<\/span>
\nN\u1ee3 TK 627 – Chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 (3522).<\/span><\/p>\n

– Khi ph\u00e1t sinh c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng \u0111\u00e3 l\u1eadp ban \u0111\u1ea7u, nh\u01b0 chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u, chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp, chi ph\u00ed kh\u1ea5u hao TSC\u0110, chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i…,:<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p t\u1ef1 th\u1ef1c hi\u1ec7n vi\u1ec7c b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng:<\/span><\/p>\n

Khi ph\u00e1t sinh c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c b\u1ea3o h\u00e0nh, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 621, 622, 627,…<\/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 c\u00e1c TK 111, 112, 152, 214, 331, 334, 338,…<\/span>
\nCu\u1ed1i k\u1ef3, k\u1ebft chuy\u1ec3n chi ph\u00ed b\u1ea3o h\u00e0nh th\u1ef1c t\u1ebf ph\u00e1t sinh trong k\u1ef3, ghi:<\/span>
\nN\u1ee3 TK 154 – Chi ph\u00ed SXKD d\u1edf dang<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 621, 622, 627,…<\/span><\/p>\n

Khi s\u1eeda ch\u1eefa b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh b\u00e0n giao cho kh\u00e1ch h\u00e0ng, ghi:<\/span>
\nN\u1ee3 TK 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 (3522)<\/span>
\n N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 tr\u00edch l\u1eadp <\/span>nh\u1ecf h\u01a1n chi ph\u00ed th\u1ef1c t\u1ebf v\u1ec1 b\u1ea3o h\u00e0nh)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p giao cho \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c ho\u1eb7c thu\u00ea ngo\u00e0i th\u1ef1c hi\u1ec7n vi\u1ec7c b\u1ea3o h\u00e0nh, ghi:<\/span>
\nN\u1ee3 TK 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 (3522)<\/span>
\n N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 tr\u00edch l\u1eadp <\/span>nh\u1ecf h\u01a1n chi ph\u00ed th\u1ef1c t\u1ebf v\u1ec1 b\u1ea3o h\u00e0nh)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 331, 336…<\/span><\/p>\n

– H\u1ebft th\u1eddi h\u1ea1n b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, n\u1ebfu c\u00f4ng tr\u00ecnh kh\u00f4ng ph\u1ea3i b\u1ea3o h\u00e0nh ho\u1eb7c s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng l\u1edbn h\u01a1n chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch ph\u1ea3i ho\u00e0n nh\u1eadp, ghi:<\/span>
\nN\u1ee3 TK 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 (3522)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n

c) Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n d\u1ef1 ph\u00f2ng t\u00e1i c\u01a1 c\u1ea5u doanh nghi\u1ec7p v\u00e0 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 kh\u00e1c<\/span><\/p>\n

– Khi tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng cho c\u00e1c kho\u1ea3n chi ph\u00ed t\u00e1i c\u01a1 c\u1ea5u doanh nghi\u1ec7p, d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 kh\u00e1c, d\u1ef1 ph\u00f2ng cho c\u00e1c h\u1ee3p \u0111\u1ed3ng c\u00f3 r\u1ee7i ro l\u1edbn m\u00e0 trong \u0111\u00f3 nh\u1eefng chi ph\u00ed b\u1eaft bu\u1ed9c ph\u1ea3i tr\u1ea3 cho c\u00e1c ngh\u0129a v\u1ee5 li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng v\u01b0\u1ee3t qu\u00e1 nh\u1eefng l\u1ee3i \u00edch kinh t\u1ebf d\u1ef1 t\u00ednh thu \u0111\u01b0\u1ee3c t\u1eeb h\u1ee3p \u0111\u1ed3ng \u0111\u00f3 (nh\u01b0 kho\u1ea3n b\u1ed3i th\u01b0\u1eddng ho\u1eb7c \u0111\u1ec1n b\u00f9 do vi\u1ec7c kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c h\u1ee3p \u0111\u1ed3ng, c\u00e1c v\u1ee5 ki\u1ec7n ph\u00e1p l\u00fd…), ghi: <\/span>
\nN\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (6426)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 (3523, 3524).<\/span><\/p>\n

– Khi tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng cho c\u00e1c kho\u1ea3n chi ph\u00ed ho\u00e0n nguy\u00ean m\u00f4i tr\u01b0\u1eddng, chi ph\u00ed thu d\u1ecdn, kh\u00f4i ph\u1ee5c v\u00e0 ho\u00e0n tr\u1ea3 m\u1eb7t b\u1eb1ng, d\u1ef1 ph\u00f2ng tr\u1ee3 c\u1ea5p th\u00f4i vi\u1ec7c theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt lao \u0111\u1ed9ng…, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 627, 641, 642<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3<\/span>
\n – \u0110\u1ed1i v\u1edbi TSC\u0110 theo y\u00eau c\u1ea7u k\u1ef9 thu\u1eadt ph\u1ea3i \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh s\u1eeda ch\u1eefa \u0111\u1ecbnh k\u1ef3, k\u1ebf to\u00e1n ph\u1ea3i th\u1ef1c hi\u1ec7n tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 627, 641, 642<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3<\/span>
\n– Khi ph\u00e1t sinh c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u00e3 l\u1eadp, ghi:<\/span>
\nN\u1ee3 TK 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 (3523, 3524)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 241, 331,…<\/span><\/p>\n

– Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 c\u1ea7n tr\u00edch l\u1eadp:<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 c\u1ea7n l\u1eadp \u1edf k\u1ef3 k\u1ebf to\u00e1n n\u00e0y l\u1edbn h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u00e3 l\u1eadp \u1edf k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed, ghi:<\/span>
\nN\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (6426)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 (3523, 3524).<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 c\u1ea7n l\u1eadp \u1edf k\u1ef3 k\u1ebf to\u00e1n n\u00e0y nh\u1ecf h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u00e3 l\u1eadp \u1edf k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch ho\u00e0n nh\u1eadp ghi gi\u1ea3m chi ph\u00ed, ghi:<\/span>
\nN\u1ee3 TK 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 (3523, 3524)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (6426).<\/span><\/p>\n

d) Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, doanh nghi\u1ec7p c\u00f3 th\u1ec3 t\u00ecm ki\u1ebfm m\u1ed9t b\u00ean th\u1ee9 3 \u0111\u1ec3 thanh to\u00e1n m\u1ed9t ph\u1ea7n hay to\u00e0n b\u1ed9 chi ph\u00ed cho kho\u1ea3n d\u1ef1 ph\u00f2ng (v\u00ed d\u1ee5, th\u00f4ng qua c\u00e1c h\u1ee3p \u0111\u1ed3ng b\u1ea3o hi\u1ec3m, c\u00e1c kho\u1ea3n b\u1ed3i th\u01b0\u1eddng ho\u1eb7c c\u00e1c gi\u1ea5y b\u1ea3o h\u00e0nh c\u1ee7a nh\u00e0 cung c\u1ea5p), b\u00ean th\u1ee9 3 c\u00f3 th\u1ec3 ho\u00e0n tr\u1ea3 l\u1ea1i nh\u1eefng g\u00ec m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 thanh to\u00e1n. Khi doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c kho\u1ea3n b\u1ed3i ho\u00e0n c\u1ee7a m\u1ed9t b\u00ean th\u1ee9 3 \u0111\u1ec3 thanh to\u00e1n m\u1ed9t ph\u1ea7n hay to\u00e0n b\u1ed9 chi ph\u00ed cho kho\u1ea3n d\u1ef1 ph\u00f2ng, k\u1ebf to\u00e1n ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 111, 112,…<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 711- Thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n

\u0111) K\u1ebf to\u00e1n x\u1eed l\u00fd c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 tr\u01b0\u1edbc khi chuy\u1ec3n doanh nghi\u1ec7p 100% v\u1ed1n nh\u00e0 n\u01b0\u1edbc th\u00e0nh C\u00f4ng ty c\u1ed5 ph\u1ea7n<\/span><\/p>\n

C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 sau khi b\u00f9 \u0111\u1eafp t\u1ed5n th\u1ea5t, \u0111\u1ebfn th\u1eddi \u0111i\u1ec3m ch\u00ednh th\u1ee9c chuy\u1ec3n th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n, n\u1ebfu c\u00f2n th\u00ec h\u1ea1ch to\u00e1n t\u0103ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e0n giao, ghi:<\/span>
\n N\u1ee3 TK 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin chia s\u1ebb C\u00e1ch h\u1ea1ch to\u00e1n kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 – TK 352 Theo \u0110i\u1ec1u 62\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 d\u1ef1 ph\u00f2ng ph\u1ea3i..<\/p>\n","protected":false},"author":7,"featured_media":4441,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[497],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4333"}],"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=4333"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4333\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4441"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4333"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4333"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}