{"id":4352,"date":"2015-07-25T11:11:53","date_gmt":"2015-07-25T11:11:53","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4352"},"modified":"2015-07-25T14:51:04","modified_gmt":"2015-07-25T14:51:04","slug":"cach-hach-toan-chi-phi-tra-truoc-tk-242","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4352","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc – TK 242"},"content":{"rendered":"

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

Theo \u0110i\u1ec1u 47 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb c\u00f9ng b\u1ea1n.<\/span><\/p>\n

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

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u00e3 ph\u00e1t sinh nh\u01b0ng c\u00f3 li\u00ean quan \u0111\u1ebfn k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng SXKD c\u1ee7a nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n v\u00e0 vi\u1ec7c k\u1ebft chuy\u1ec3n c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y v\u00e0o chi ph\u00ed SXKD c\u1ee7a c\u00e1c k\u1ef3 k\u1ebf to\u00e1n sau.<\/span>
\nb) C\u00e1c n\u1ed9i dung \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh l\u00e0 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, g\u1ed3m:<\/span>
\n– Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u1ec1 thu\u00ea c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, thu\u00ea ho\u1ea1t \u0111\u1ed9ng TSC\u0110 (quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, nh\u00e0 x\u01b0\u1edfng, kho b\u00e3i, v\u0103n ph\u00f2ng l\u00e0m vi\u1ec7c, c\u1eeda h\u00e0ng v\u00e0 TSC\u0110 kh\u00e1c) ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t, kinh doanh nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n. <\/span>
\n– Chi ph\u00ed th\u00e0nh l\u1eadp doanh nghi\u1ec7p, chi ph\u00ed \u0111\u00e0o t\u1ea1o, qu\u1ea3ng c\u00e1o ph\u00e1t sinh trong giai \u0111o\u1ea1n tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 3 n\u0103m;<\/span>
\n– Chi ph\u00ed mua b\u1ea3o hi\u1ec3m (b\u1ea3o hi\u1ec3m ch\u00e1y, n\u1ed5, b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m d\u00e2n s\u1ef1 ch\u1ee7 ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, b\u1ea3o hi\u1ec3m th\u00e2n xe, b\u1ea3o hi\u1ec3m t\u00e0i s\u1ea3n,…) v\u00e0 c\u00e1c lo\u1ea1i l\u1ec7 ph\u00ed m\u00e0 doanh nghi\u1ec7p mua v\u00e0 tr\u1ea3 m\u1ed9t l\u1ea7n cho nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n;<\/span>
\n– C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, bao b\u00ec lu\u00e2n chuy\u1ec3n, \u0111\u1ed3 d\u00f9ng cho thu\u00ea li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh trong nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n;<\/span>
\n– Chi ph\u00ed \u0111i vay tr\u1ea3 tr\u01b0\u1edbc v\u1ec1 l\u00e3i ti\u1ec1n vay ho\u1eb7c l\u00e3i tr\u00e1i phi\u1ebfu ngay khi ph\u00e1t h\u00e0nh;<\/span>
\n– Chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110 ph\u00e1t sinh m\u1ed9t l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110, ph\u00e2n b\u1ed5 t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 3 n\u0103m;<\/span>
\n– S\u1ed1 ch\u00eanh l\u1ec7ch gi\u00e1 b\u00e1n nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 b\u00e1n v\u00e0 thu\u00ea l\u1ea1i l\u00e0 thu\u00ea t\u00e0i ch\u00ednh;<\/span>
\n– S\u1ed1 ch\u00eanh l\u1ec7ch gi\u00e1 b\u00e1n nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 b\u00e1n v\u00e0 thu\u00ea l\u1ea1i l\u00e0 thu\u00ea ho\u1ea1t \u0111\u1ed9ng;<\/span>
\n– Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p nh\u1ea5t kinh doanh kh\u00f4ng d\u1eabn \u0111\u1ebfn quan h\u1ec7 c\u00f4ng ty m\u1eb9 – c\u00f4ng ty con c\u00f3 ph\u00e1t sinh l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c khi c\u1ed5 ph\u1ea7n ho\u00e1 doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc c\u00f3 ph\u00e1t sinh l\u1ee3i th\u1ebf kinh doanh;<\/span>
\n– C\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc kh\u00e1c ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n.<\/span>
\nChi ph\u00ed nghi\u00ean c\u1ee9u v\u00e0 chi ph\u00ed cho giai \u0111o\u1ea1n tri\u1ec3n khai kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n ghi nh\u1eadn l\u00e0 TSC\u0110 v\u00f4 h\u00ecnh \u0111\u01b0\u1ee3c ghi nh\u1eadn ngay l\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh, kh\u00f4ng ghi nh\u1eadn l\u00e0 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.<\/span>
\nc) Vi\u1ec7c t\u00ednh v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u00e0o chi ph\u00ed SXKD t\u1eebng k\u1ef3 k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o t\u00ednh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 t\u1eebng lo\u1ea1i chi ph\u00ed \u0111\u1ec3 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p v\u00e0 ti\u00eau th\u1ee9c h\u1ee3p l\u00fd.<\/span>
\nd) K\u1ebf to\u00e1n ph\u1ea3i theo d\u00f5i chi ti\u1ebft t\u1eebng kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc theo t\u1eebng k\u1ef3 h\u1ea1n tr\u1ea3 tr\u01b0\u1edbc \u0111\u00e3 ph\u00e1t sinh, \u0111\u00e3 ph\u00e2n b\u1ed5 v\u00e0o c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu chi ph\u00ed c\u1ee7a t\u1eebng k\u1ef3 k\u1ebf to\u00e1n v\u00e0 s\u1ed1 c\u00f2n l\u1ea1i ch\u01b0a ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed.<\/span>
\n\u0111) \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc b\u1eb1ng ngo\u1ea1i t\u1ec7, tr\u01b0\u1eddng h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o c\u00f3 b\u1eb1ng ch\u1ee9ng ch\u1eafc ch\u1eafn v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi b\u00e1n kh\u00f4ng th\u1ec3 cung c\u1ea5p h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 v\u00e0 doanh nghi\u1ec7p s\u1ebd ch\u1eafc ch\u1eafn nh\u1eadn l\u1ea1i c\u00e1c kho\u1ea3n tr\u1ea3 tr\u01b0\u1edbc b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec \u0111\u01b0\u1ee3c coi l\u00e0 c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 v\u00e0 ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o (l\u00e0 t\u1ef7 gi\u00e1 mua c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch).<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/span><\/h2>\n

B\u00ean N\u1ee3: C\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ph\u00e1t sinh trong k\u1ef3. <\/span>
\nB\u00ean C\u00f3: C\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc \u0111\u00e3 t\u00ednh v\u00e0o chi ph\u00ed SXKD trong k\u1ef3.<\/span>
\nS\u1ed1 d\u01b0 b\u00ean N\u1ee3: C\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ch\u01b0a t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong 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><\/h2>\n

a) Khi ph\u00e1t sinh c\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ph\u1ea3i ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed SXKD c\u1ee7a nhi\u1ec1u k\u1ef3, ghi:<\/span>
\nN\u1ee3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/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, 153, 331, 334, 338,…<\/span><\/p>\n

\u0110\u1ecbnh k\u1ef3 ti\u1ebfn h\u00e0nh ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u00e0o chi ph\u00ed SXKD, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 623, 627, 635, 641, 642<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.<\/span><\/p>\n

b) Khi tr\u1ea3 tr\u01b0\u1edbc ti\u1ec1n thu\u00ea TSC\u0110, thu\u00ea c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng theo ph\u01b0\u01a1ng th\u1ee9c thu\u00ea ho\u1ea1t \u0111\u1ed9ng v\u00e0 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh cho nhi\u1ec1u k\u1ef3, ghi:<\/span>
\n N\u1ee3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/span>
\n N\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,…<\/span><\/p>\n

– N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT.<\/span><\/p>\n

c) \u0110\u1ed1i v\u1edbi c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, bao b\u00ec lu\u00e2n chuy\u1ec3n, \u0111\u1ed3 d\u00f9ng cho thu\u00ea li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong nhi\u1ec1u k\u1ef3, khi xu\u1ea5t d\u00f9ng, cho thu\u00ea, ghi:<\/span><\/p>\n

– Khi xu\u1ea5t d\u00f9ng ho\u1eb7c cho thu\u00ea, ghi:<\/span>
\nN\u1ee3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 153 – C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5.<\/span><\/p>\n

– \u0110\u1ecbnh k\u1ef3 ti\u1ebfn h\u00e0nh ph\u00e2n b\u1ed5 gi\u00e1 tr\u1ecb c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, bao b\u00ec lu\u00e2n chuy\u1ec3n, \u0111\u1ed3 d\u00f9ng cho thu\u00ea \u0111\u00e3 xu\u1ea5t kho theo ti\u00eau th\u1ee9c h\u1ee3p l\u00fd. C\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c chi ph\u00ed ph\u1ea3i ph\u00e2n b\u1ed5 m\u1ed7i k\u1ef3 c\u00f3 th\u1ec3 l\u00e0 th\u1eddi gian s\u1eed d\u1ee5ng ho\u1eb7c kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 m\u00e0 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, bao b\u00ec lu\u00e2n chuy\u1ec3n, \u0111\u1ed3 d\u00f9ng cho thu\u00ea tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong t\u1eebng k\u1ef3 k\u1ebf to\u00e1n. Khi ph\u00e2n b\u1ed5, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 623, 627, 641, 642,…<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.<\/span><\/p>\n

d) Tr\u01b0\u1eddng h\u1ee3p mua TSC\u0110 v\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p:<\/span><\/p>\n

– Khi mua TSC\u0110 h\u1eefu h\u00ecnh, TSC\u0110 v\u00f4 h\u00ecnh ho\u1eb7c mua b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p v\u00e0 \u0111\u01b0a v\u1ec1 s\u1eed d\u1ee5ng ngay cho SXKD, ho\u1eb7c \u0111\u1ec3 n\u1eafm gi\u1eef ch\u1edd t\u0103ng gi\u00e1 ho\u1eb7c cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 211, 213, 217 (nguy\u00ean gi\u00e1 – ghi theo gi\u00e1 mua tr\u1ea3 ti\u1ec1n ngay)<\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/span>
\nN\u1ee3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (ph\u1ea7n l\u00e3i tr\u1ea3 ch\u1eadm l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa T\u1ed5ng <\/span>s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n tr\u1eeb (-) Gi\u00e1 mua tr\u1ea3 <\/span>ti\u1ec1n ngay tr\u1eeb (-) Thu\u1ebf GTGT (n\u1ebfu c\u00f3))<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/span><\/p>\n

– \u0110\u1ecbnh k\u1ef3, thanh to\u00e1n ti\u1ec1n cho ng\u01b0\u1eddi b\u00e1n, k\u1ebf to\u00e1n ghi:<\/span>
\nN\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112 (s\u1ed1 ph\u1ea3i tr\u1ea3 \u0111\u1ecbnh k\u1ef3 bao g\u1ed3m c\u1ea3 gi\u00e1 g\u1ed1c v\u00e0 l\u00e3i tr\u1ea3 <\/span>ch\u1eadm, tr\u1ea3 g\u00f3p ph\u1ea3i tr\u1ea3 \u0111\u1ecbnh k\u1ef3).<\/span><\/p>\n

– \u0110\u1ecbnh k\u1ef3, t\u00ednh v\u00e0o chi ph\u00ed theo s\u1ed1 l\u00e3i tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p ph\u1ea3i tr\u1ea3, ghi:<\/span>
\nN\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.<\/span><\/p>\n

\u0111) Tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110 ph\u00e1t sinh l\u1edbn, doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110, ph\u1ea3i ph\u00e2n b\u1ed5 chi ph\u00ed v\u00e0o nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n, khi c\u00f4ng vi\u1ec7c s\u1eeda ch\u1eefa ho\u00e0n th\u00e0nh:<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110 v\u00e0o t\u00e0i kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, ghi:<\/span>
\nN\u1ee3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 241 – XDCB d\u1edf dang (2413).<\/span><\/p>\n

– \u0110\u1ecbnh k\u1ef3, t\u00ednh v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110 v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 623, 627, 641, 642,…<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.<\/span><\/p>\n

e) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p tr\u1ea3 tr\u01b0\u1edbc l\u00e3i ti\u1ec1n vay cho b\u00ean cho vay:<\/span><\/p>\n

– Khi tr\u1ea3 tr\u01b0\u1edbc l\u00e3i ti\u1ec1n vay, ghi:<\/span>
\nN\u1ee3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

– \u0110\u1ecbnh k\u1ef3, khi ph\u00e2n b\u1ed5 l\u00e3i ti\u1ec1n vay theo s\u1ed1 ph\u1ea3i tr\u1ea3 t\u1eebng k\u1ef3 v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh ho\u1eb7c v\u1ed1n ho\u00e1 t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n d\u1edf dang, ghi: <\/span>
\nN\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (chi ph\u00ed \u0111i vay ghi v\u00e0o chi ph\u00ed SXKD trong k\u1ef3)<\/span>
\nN\u1ee3 TK 241 – XDCB d\u1edf dang (n\u1ebfu chi ph\u00ed \u0111i vay \u0111\u01b0\u1ee3c v\u1ed1n ho\u00e1 v\u00e0o gi\u00e1 tr\u1ecb <\/span>t\u00e0i s\u1ea3n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng d\u1edf dang)<\/span>
\nN\u1ee3 TK 627 – Chi ph\u00ed s\u1ea3n xu\u1ea5t chung (n\u1ebfu chi ph\u00ed \u0111i vay \u0111\u01b0\u1ee3c v\u1ed1n ho\u00e1 v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n s\u1ea3n xu\u1ea5t d\u1edf dang)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.<\/span><\/p>\n

g) Khi doanh nghi\u1ec7p ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu theo m\u1ec7nh gi\u00e1 \u0111\u1ec3 huy \u0111\u1ed9ng v\u1ed1n vay, n\u1ebfu doanh nghi\u1ec7p 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 TK 241 – X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang (n\u1ebfu \u0111\u01b0\u1ee3c v\u1ed1n ho\u00e1 v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng d\u1edf dang) <\/span>
\nN\u1ee3 TK 627 – Chi ph\u00ed s\u1ea3n xu\u1ea5t chung (v\u1ed1n ho\u00e1 v\u00e0o t\u00e0i s\u1ea3n s\u1ea3n xu\u1ea5t 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 tr\u00e1i phi\u1ebfu ph\u00e2n b\u1ed5 trong k\u1ef3).<\/span><\/p>\n

h) Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p nh\u1ea5t kinh doanh kh\u00f4ng d\u1eabn \u0111\u1ebfn quan h\u1ec7 c\u00f4ng ty m\u1eb9 – c\u00f4ng ty con (mua t\u00e0i s\u1ea3n thu\u1ea7n), t\u1ea1i ng\u00e0y mua n\u1ebfu ph\u00e1t sinh l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i:<\/span><\/p>\n

– N\u1ebfu vi\u1ec7c mua, b\u00e1n khi h\u1ee3p nh\u1ea5t kinh doanh \u0111\u01b0\u1ee3c b\u00ean mua thanh to\u00e1n b\u1eb1ng ti\u1ec1n, ho\u1eb7c c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 131, 138, 152, 153, 155, 156, 211, 213, 217.\u2026 (theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n \u0111\u00e3 mua)<\/span>
\nN\u1ee3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (chi ti\u1ebft l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 331, 3411, \u2026 (theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 n\u1ee3 ti\u1ec1m t\u00e0ng ph\u1ea3i g\u00e1nh ch\u1ecbu)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 121 (s\u1ed1 ti\u1ec1n ho\u1eb7c c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n b\u00ean mua \u0111\u00e3 thanh to\u00e1n).<\/span><\/p>\n

– N\u1ebfu vi\u1ec7c mua, b\u00e1n khi h\u1ee3p nh\u1ea5t kinh doanh \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng vi\u1ec7c b\u00ean mua ph\u00e1t h\u00e0nh c\u1ed5 phi\u1ebfu, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 131, 138, 152, 153, 155, 156, 211, 213, 217,\u2026 (theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n \u0111\u00e3 mua)<\/span>
\nN\u1ee3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (chi ti\u1ebft l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i)<\/span>
\nN\u1ee3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (gi\u00e1 ph\u00e1t h\u00e0nh nh\u1ecf 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 (theo m\u1ec7nh gi\u00e1)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 331, 3411\u2026 (theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 v\u00e0 n\u1ee3 ti\u1ec1m t\u00e0ng ph\u1ea3i g\u00e1nh ch\u1ecbu)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 4112 – Th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n(gi\u00e1 ph\u00e1t h\u00e0nh l\u1edbn h\u01a1n m\u1ec7nh gi\u00e1).<\/span><\/p>\n

i) C\u00e1c doanh nghi\u1ec7p ch\u01b0a ph\u00e2n b\u1ed5 h\u1ebft l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 trong giai \u0111o\u1ea1n tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng ph\u1ea3i k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 l\u1ed7 l\u0169y k\u1ebf \u0111ang theo d\u00f5i tr\u00ean TK 242 sang TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3, ghi:<\/span>
\nN\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.<\/span>
\nk) Khi ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p \u0111\u1ec3 c\u1ed5 ph\u1ea7n h\u00f3a doanh nghi\u1ec7p 100% v\u1ed1n nh\u00e0 n\u01b0\u1edbc, n\u1ebfu kho\u1ea3n ti\u1ec1n thu\u00ea \u0111\u1ea5t tr\u1ea3 tr\u01b0\u1edbc kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n ghi nh\u1eadn TSC\u0110 v\u00f4 h\u00ecnh, \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 t\u0103ng v\u1ed1n Nh\u00e0 n\u01b0\u1edbc, ghi:<\/span>
\nN\u1ee3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/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

l) Khi ki\u1ec3m k\u00ea t\u00e0i s\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p \u0111\u1ec3 c\u1ed5 ph\u1ea7n h\u00f3a doanh nghi\u1ec7p 100% v\u1ed1n nh\u00e0 n\u01b0\u1edbc, n\u1ebfu gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a v\u1ed1n Nh\u00e0 n\u01b0\u1edbc l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a v\u1ed1n Nh\u00e0 n\u01b0\u1edbc, k\u1ebf to\u00e1n ghi t\u0103ng v\u1ed1n Nh\u00e0 n\u01b0\u1edbc v\u00e0 ghi nh\u1eadn ph\u1ea7n ch\u00eanh l\u1ec7ch l\u00e0 l\u1ee3i th\u1ebf kinh doanh, ghi:<\/span>
\nN\u1ee3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/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

m) L\u1ee3i th\u1ebf kinh doanh ph\u00e1t sinh khi c\u1ed5 ph\u1ea7n h\u00f3a doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean TK 242 v\u00e0 ph\u00e2n b\u1ed5 d\u1ea7n t\u1ed1i \u0111a kh\u00f4ng qu\u00e1 3 n\u0103m, ghi:<\/span>
\nN\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.<\/span><\/p>\n

 <\/p>\n","protected":false},"excerpt":{"rendered":"

Theo \u0110i\u1ec1u 47 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, K\u1ebf to\u00e1n Centax xin chia s\u1ebb c\u00f9ng b\u1ea1n. 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 chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u00e3 ph\u00e1t sinh nh\u01b0ng c\u00f3 li\u00ean quan \u0111\u1ebfn k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng SXKD c\u1ee7a nhi\u1ec1u..<\/p>\n","protected":false},"author":7,"featured_media":4433,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[507],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4352"}],"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=4352"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4352\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4433"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4352"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4352"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}