{"id":4361,"date":"2015-07-25T11:18:05","date_gmt":"2015-07-25T11:18:05","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4361"},"modified":"2015-07-25T14:49:08","modified_gmt":"2015-07-25T14:49:08","slug":"cach-hach-toan-dau-tu-khac-tk-228","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4361","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n \u0111\u1ea7u t\u01b0 kh\u00e1c – TK 228"},"content":{"rendered":"

K\u1ebf to\u00e1n Centax<\/a> xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n \u0111\u1ea7u t\u01b0 kh\u00e1c – TK 228 \u0110i\u1ec1u 43\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

T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m c\u00e1c lo\u1ea1i \u0111\u1ea7u t\u01b0 kh\u00e1c (ngo\u00e0i c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, v\u1ed1n g\u00f3p v\u00e0o c\u00f4ng ty li\u00ean doanh, \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft).<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 228 – \u0110\u1ea7u t\u01b0 kh\u00e1<\/strong>c<\/span><\/h2>\n

B\u00ean N\u1ee3: Gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c t\u0103ng.<\/span><\/p>\n

B\u00ean C\u00f3: Gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c gi\u1ea3m.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3: Gi\u00e1 tr\u1ecb kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c hi\u1ec7n c\u00f3 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 228 “\u0110\u1ea7u t\u01b0 kh\u00e1c” c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 2281 – \u0110\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c: Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 c\u00f4ng c\u1ee5 v\u1ed1n nh\u01b0ng doanh nghi\u1ec7p kh\u00f4ng c\u00f3 quy\u1ec1n ki\u1ec3m so\u00e1t, \u0111\u1ed3ng ki\u1ec3m so\u00e1t ho\u1eb7c c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ed1i v\u1edbi b\u00ean \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 2288 – \u0110\u1ea7u t\u01b0 kh\u00e1c: Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o t\u00e0i s\u1ea3n phi t\u00e0i ch\u00ednh ngo\u00e0i b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 c\u00e1c kho\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh trong c\u00e1c t\u00e0i kho\u1ea3n kh\u00e1c li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0. C\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c c\u00f3 th\u1ec3 g\u1ed3m kim lo\u1ea1i qu\u00fd, \u0111\u00e1 qu\u00fd (kh\u00f4ng s\u1eed d\u1ee5ng nh\u01b0 h\u00e0ng t\u1ed3n kho), tranh, \u1ea3nh, t\u00e0i li\u1ec7u, v\u1eadt ph\u1ea9m kh\u00e1c c\u00f3 gi\u00e1 tr\u1ecb (ngo\u00e0i nh\u1eefng kho\u1ea3n \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 TSC\u0110)… kh\u00f4ng tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh th\u00f4ng th\u01b0\u1eddng nh\u01b0ng \u0111\u01b0\u1ee3c mua v\u1edbi m\u1ee5c \u0111\u00edch n\u1eafm gi\u1eef ch\u1edd t\u0103ng gi\u00e1.<\/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

3.1. Khi doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 mua c\u1ed5 phi\u1ebfu ho\u1eb7c g\u00f3p v\u1ed1n d\u00e0i h\u1ea1n nh\u01b0ng kh\u00f4ng c\u00f3 quy\u1ec1n ki\u1ec3m so\u00e1t, \u0111\u1ed3ng ki\u1ec3m so\u00e1t ho\u1eb7c \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3 \u0111\u1ed1i v\u1edbi b\u00ean \u0111\u01b0\u1ee3c \u0111\u1ea7u t\u01b0:<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea7u t\u01b0 b\u1eb1ng ti\u1ec1n<\/span><\/p>\n

N\u1ee3 TK 228 – \u0110\u1ea7u t\u01b0 kh\u00e1c (2281) (theo gi\u00e1 g\u1ed1c kho\u1ea3n \u0111\u1ea7u t\u01b0 + Chi ph\u00ed tr\u1ef1c <\/span>ti\u1ebfp li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0, nh\u01b0 chi ph\u00ed m\u00f4i gi\u1edbi,…)<\/span>
\n\u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ea7u t\u01b0 b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7:<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p g\u00f3p v\u1ed1n b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7, c\u0103n c\u1ee9 v\u00e0o gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, TSC\u0110, ghi:<\/span>
\nN\u1ee3 TK 228 – \u0110\u1ea7u t\u01b0 kh\u00e1c (2281)<\/span>
\nN\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (gi\u00e1 tr\u1ecb hao m\u00f2n)<\/span>
\nN\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c (s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i nh\u1ecf h\u01a1n gi\u00e1 <\/span>tr\u1ecb ghi s\u1ed5 c\u1ee7a v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 152, 153, 156, 211, 213,…<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c (s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i l\u1edbn <\/span>h\u01a1n gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p mua l\u1ea1i ph\u1ea7n v\u1ed1n g\u00f3p b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7:<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p trao \u0111\u1ed5i b\u1eb1ng TSC\u0110:<\/span>
\n N\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 \u0111\u01b0a \u0111i trao \u0111\u1ed5i)<\/span>
\n N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (gi\u00e1 tr\u1ecb hao m\u00f2n)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 211, 213 (nguy\u00ean gi\u00e1).<\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi ghi nh\u1eadn thu nh\u1eadp kh\u00e1c v\u00e0 t\u0103ng kho\u1ea3n \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n kh\u00e1c do trao \u0111\u1ed5i TSC\u0110:<\/span>
\nN\u1ee3 TK 228 – \u0110\u1ea7u t\u01b0 kh\u00e1c (2281) (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c (gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd kho\u1ea3n \u0111\u1ea7u t\u01b0 nh\u1eadn \u0111\u01b0\u1ee3c)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (TK 33311) (n\u1ebfu c\u00f3).<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p trao \u0111\u1ed5i b\u1eb1ng s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, khi xu\u1ea5t kho s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 \u0111\u01b0a \u0111i trao \u0111\u1ed5i, ghi:<\/span>
\n N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 155, 156,…<\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi ph\u1ea3n \u00e1nh doanh thu b\u00e1n h\u00e0ng v\u00e0 ghi t\u0103ng kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c:<\/span>
\n N\u1ee3 TK 228 – \u0110\u1ea7u t\u01b0 kh\u00e1c (2281) (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 (gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd <\/span>c\u1ee7a kho\u1ea3n \u0111\u1ea7u t\u01b0 nh\u1eadn \u0111\u01b0\u1ee3c)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (33311).<\/span><\/p>\n

3.2. K\u1ebf to\u00e1n c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia b\u1eb1ng ti\u1ec1n ho\u1eb7c t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 (ngo\u1ea1i tr\u1eeb tr\u01b0\u1eddng h\u1ee3p nh\u1eadn c\u1ed5 t\u1ee9c b\u1eb1ng c\u1ed5 phi\u1ebfu):<\/span><\/p>\n

– Khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o v\u1ec1 c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia cho giai \u0111o\u1ea1n sau ng\u00e0y \u0111\u1ea7u t\u01b0, ghi:<\/span>
\nN\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1388)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

– Khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o v\u1ec1 c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia cho giai \u0111o\u1ea1n tr\u01b0\u1edbc ng\u00e0y \u0111\u1ea7u t\u01b0, ghi:<\/span>
\nN\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1388)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 228 – \u0110\u1ea7u t\u01b0 kh\u00e1c (2281).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn \u0111\u01b0\u1ee3c kho\u1ea3n c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn m\u00e0 kho\u1ea3n c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u00f3 \u0111\u00e3 s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 l\u1ea1i gi\u00e1 tr\u1ecb kho\u1ea3n \u0111\u1ea7u t\u01b0 khi x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p \u0111\u1ec3 c\u1ed5 ph\u1ea7n ho\u00e1 v\u00e0 ghi t\u0103ng v\u1ed1n Nh\u00e0 n\u01b0\u1edbc, ghi:<\/span>
\nN\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1388)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 228 – \u0110\u1ea7u t\u01b0 kh\u00e1c (2281).<\/span><\/p>\n

3.3. Khi nh\u00e0 \u0111\u1ea7u t\u01b0 b\u00e1n m\u1ed9t ph\u1ea7n kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, c\u00f4ng ty li\u00ean k\u1ebft d\u1eabn \u0111\u1ebfn kh\u00f4ng c\u00f2n quy\u1ec1n ki\u1ec3m so\u00e1t ho\u1eb7c kh\u00f4ng c\u00f2n quy\u1ec1n \u0111\u1ed3ng ki\u1ec3m so\u00e1t ho\u1eb7c kh\u00f4ng c\u00f2n \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 111, 112, 131\u2026<\/span>
\nN\u1ee3 TK 228 – \u0110\u1ea7u t\u01b0 kh\u00e1c (2281)<\/span>
\nN\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu l\u1ed7)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 221, 222 <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (n\u1ebfu l\u00e3i).<\/span><\/p>\n

3.4. Thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c:<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p b\u00e1n, thanh l\u00fd c\u00f3 l\u00e3i, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 111, 112,131…<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 228 – \u0110\u1ea7u t\u01b0 kh\u00e1c (gi\u00e1 tr\u1ecb ghi s\u1ed5)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (gi\u00e1 b\u00e1n l\u1edbn h\u01a1n GTGS).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p b\u00e1n, thanh l\u00fd b\u1ecb l\u1ed7, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 111, 112,131…<\/span>
\nN\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (gi\u00e1 b\u00e1n nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb ghi s\u1ed5)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 228 – \u0110\u1ea7u t\u01b0 kh\u00e1c (gi\u00e1 tr\u1ecb ghi s\u1ed5).<\/span><\/p>\n

3.5. Khi nh\u00e0 \u0111\u1ea7u t\u01b0 g\u00f3p th\u00eam v\u1ed1n v\u00e0 tr\u1edf th\u00e0nh c\u00f4ng ty m\u1eb9, b\u00ean c\u00f3 quy\u1ec1n \u0111\u1ed3ng ki\u1ec3m so\u00e1t ho\u1eb7c c\u00f3 \u1ea3nh h\u01b0\u1edfng \u0111\u00e1ng k\u1ec3, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 221, 222 <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112 (s\u1ed1 ti\u1ec1n \u0111\u1ea7u t\u01b0 th\u00eam)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 228 – \u0110\u1ea7u t\u01b0 kh\u00e1c.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n \u0111\u1ea7u t\u01b0 kh\u00e1c – TK 228 \u0110i\u1ec1u 43 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u1edbi nh\u1ea5t<\/p>\n","protected":false},"author":7,"featured_media":4432,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[508],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4361"}],"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=4361"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4361\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4432"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4361"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4361"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}