{"id":4365,"date":"2015-07-25T11:21:05","date_gmt":"2015-07-25T11:21:05","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4365"},"modified":"2015-07-25T14:48:11","modified_gmt":"2015-07-25T14:48:11","slug":"hach-toan-du-phong-ton-that-tai-san-tk-229","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4365","title":{"rendered":"H\u1ea1ch to\u00e1n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n – TK 229"},"content":{"rendered":"

K\u1ebf to\u00e1n Centax<\/a> xin gi\u1edbi thi\u1ec7u H\u1ea1ch to\u00e1n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n – TK 229 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 45, Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> m\u1edbi nh\u1ea5t t\u1ea1i b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n

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

1.1. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n, g\u1ed3m:<\/span><\/p>\n

a) D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh: L\u00e0 d\u1ef1 ph\u00f2ng ph\u1ea7n gi\u00e1 tr\u1ecb b\u1ecb t\u1ed5n th\u1ea5t c\u00f3 th\u1ec3 x\u1ea3y ra do gi\u1ea3m gi\u00e1 c\u00e1c lo\u1ea1i ch\u1ee9ng kho\u00e1n doanh nghi\u1ec7p \u0111ang n\u1eafm gi\u1eef v\u00ec m\u1ee5c \u0111\u00edch kinh doanh;<\/span><\/p>\n

b) D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c: L\u00e0 kho\u1ea3n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t do doanh nghi\u1ec7p nh\u1eadn v\u1ed1n g\u00f3p \u0111\u1ea7u t\u01b0 (c\u00f4ng ty con, li\u00ean doanh, li\u00ean k\u1ebft) b\u1ecb l\u1ed7 d\u1eabn \u0111\u1ebfn nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 kh\u1ea3 n\u0103ng m\u1ea5t v\u1ed1n ho\u1eb7c kho\u1ea3n d\u1ef1 ph\u00f2ng do suy gi\u1ea3m gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft.<\/span><\/p>\n

 <\/p>\n

c) D\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i: L\u00e0 kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea7n gi\u00e1 tr\u1ecb c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n kh\u00e1c c\u00f3 b\u1ea3n ch\u1ea5t t\u01b0\u01a1ng t\u1ef1 c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00f3 c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i.<\/span><\/p>\n

d) D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho: L\u00e0 kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho khi c\u00f3 s\u1ef1 suy gi\u1ea3m c\u1ee7a gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c so v\u1edbi gi\u00e1 g\u1ed1c c\u1ee7a h\u00e0ng t\u1ed3n kho.<\/span><\/p>\n

<\/h2>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n<\/span><\/h2>\n

B\u00ean N\u1ee3:<\/span>
\n – Ho\u00e0n nh\u1eadp ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp k\u1ef3 n\u00e0y nh\u1ecf h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 tr\u00edch l\u1eadp k\u1ef3 tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft;<\/span>
\n – B\u00f9 \u0111\u1eafp gi\u00e1 tr\u1ecb kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c khi c\u00f3 quy\u1ebft \u0111\u1ecbnh d\u00f9ng s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 l\u1eadp \u0111\u1ec3 b\u00f9 \u0111\u1eafp s\u1ed1 t\u1ed5n th\u1ea5t x\u1ea3y ra.<\/span>
\n– B\u00f9 \u0111\u1eafp ph\u1ea7n gi\u00e1 tr\u1ecb \u0111\u00e3 \u0111\u01b0\u1ee3c l\u1eadp d\u1ef1 ph\u00f2ng c\u1ee7a kho\u1ea3n n\u1ee3 kh\u00f4ng th\u1ec3 thu h\u1ed3i \u0111\u01b0\u1ee3c ph\u1ea3i x\u00f3a s\u1ed5.<\/span>
\n B\u00ean C\u00f3:<\/span>
\n Tr\u00edch l\u1eadp c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean C\u00f3: S\u1ed1 d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n hi\u1ec7n c\u00f3 cu\u1ed1i k\u1ef3.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n c\u00f3 4 t\u00e0i kho\u1ea3n c\u1ea5p 2<\/span><\/p>\n

T\u00e0i kho\u1ea3n 2291 – D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh: T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh tr\u00edch l\u1eadp ho\u1eb7c ho\u00e0n nh\u1eadp kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 2292 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c: T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh tr\u00edch l\u1eadp ho\u1eb7c ho\u00e0n nh\u1eadp kho\u1ea3n d\u1ef1 ph\u00f2ng do doanh nghi\u1ec7p nh\u1eadn v\u1ed1n g\u00f3p \u0111\u1ea7u t\u01b0 b\u1ecb l\u1ed7 d\u1eabn \u0111\u1ebfn nh\u00e0 \u0111\u1ea7u t\u01b0 c\u00f3 kh\u1ea3 n\u0103ng m\u1ea5t v\u1ed1n.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 2293 – D\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i: T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh tr\u00edch l\u1eadp ho\u1eb7c ho\u00e0n nh\u1eadp kho\u1ea3n d\u1ef1 ph\u00f2ng c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n kh\u00f3 \u0111\u00f2i.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 2294 – D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho: T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh tr\u00edch l\u1eadp ho\u1eb7c ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho.<\/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

3.1. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh<\/span><\/p>\n

a) Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u0103n c\u1ee9 v\u00e0o bi\u1ebfn \u0111\u1ed9ng gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a c\u00e1c kho\u1ea3n ch\u1ee9ng kho\u00e1n kinh doanh, n\u1ebfu s\u1ed1 ph\u1ea3i l\u1eadp k\u1ef3 n\u00e0y l\u1edbn h\u01a1n s\u1ed1 \u0111\u00e3 l\u1eadp t\u1eeb k\u1ef3 tr\u01b0\u1edbc, k\u1ebf to\u00e1n tr\u00edch l\u1eadp b\u1ed5 sung ph\u1ea7n ch\u00eanh l\u1ec7ch, ghi:<\/span>
\nN\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh<\/span>
\n\u00a0 \u00a0 \u00a0C\u00f3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2291).<\/span><\/p>\n

b) Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u0103n c\u1ee9 v\u00e0o bi\u1ebfn \u0111\u1ed9ng gi\u00e1 tr\u1ecb th\u1ecb tr\u01b0\u1eddng c\u1ee7a c\u00e1c kho\u1ea3n ch\u1ee9ng kho\u00e1n kinh doanh, n\u1ebfu s\u1ed1 ph\u1ea3i l\u1eadp k\u1ef3 n\u00e0y nh\u1ecf h\u01a1n s\u1ed1 \u0111\u00e3 l\u1eadp t\u1eeb k\u1ef3 tr\u01b0\u1edbc, k\u1ebf to\u00e1n ho\u00e0n nh\u1eadp ph\u1ea7n ch\u00eanh l\u1ec7ch, ghi:<\/span>
\nN\u1ee3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2291)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh.<\/span><\/p>\n

c) K\u1ebf to\u00e1n x\u1eed l\u00fd kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh tr\u01b0\u1edbc khi doanh nghi\u1ec7p 100% v\u1ed1n Nh\u00e0 n\u01b0\u1edbc chuy\u1ec3n th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n: Kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh sau khi b\u00f9 \u0111\u1eafp t\u1ed5n th\u1ea5t, n\u1ebfu c\u00f2n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n t\u0103ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc, ghi:<\/span>
\n N\u1ee3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2291)<\/span>
\n N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (s\u1ed1 ch\u01b0a \u0111\u01b0\u1ee3c d\u1ef1 ph\u00f2ng)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 121 – Ch\u1ee9ng kho\u00e1n kinh doanh (s\u1ed1 \u0111\u01b0\u1ee3c ghi gi\u1ea3m khi x\u00e1c <\/span>\u0111\u1ecbnh gi\u00e1 tr\u1ecb doanh nghi\u1ec7p)<\/span>
\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 l\u1eadp cao h\u01a1n <\/span>s\u1ed1 t\u1ed5n th\u1ea5t).<\/span><\/p>\n

3.2. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c<\/span><\/p>\n

a) Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, n\u1ebfu s\u1ed1 ph\u1ea3i l\u1eadp k\u1ef3 n\u00e0y l\u1edbn h\u01a1n s\u1ed1 \u0111\u00e3 l\u1eadp t\u1eeb k\u1ef3 tr\u01b0\u1edbc, k\u1ebf to\u00e1n tr\u00edch l\u1eadp b\u1ed5 sung ph\u1ea7n ch\u00eanh l\u1ec7ch, ghi:<\/span>
\n N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2292).<\/span><\/p>\n

b) Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, n\u1ebfu s\u1ed1 ph\u1ea3i l\u1eadp k\u1ef3 n\u00e0y nh\u1ecf h\u01a1n s\u1ed1 \u0111\u00e3 l\u1eadp t\u1eeb k\u1ef3 tr\u01b0\u1edbc, k\u1ebf to\u00e1n ho\u00e0n nh\u1eadp ph\u1ea7n ch\u00eanh l\u1ec7ch, ghi:<\/span>
\n N\u1ee3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2292)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh.<\/span><\/p>\n

c) Khi t\u1ed5n th\u1ea5t th\u1ef1c s\u1ef1 x\u1ea3y ra, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 th\u1ef1c s\u1ef1 kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i ho\u1eb7c thu h\u1ed3i th\u1ea5p h\u01a1n gi\u00e1 g\u1ed1c ban \u0111\u1ea7u, doanh nghi\u1ec7p c\u00f3 quy\u1ebft \u0111\u1ecbnh d\u00f9ng kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n \u0111\u00e3 l\u1eadp \u0111\u1ec3 b\u00f9 \u0111\u1eafp t\u1ed5n th\u1ea5t kho\u1ea3n \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 111, 112,… (n\u1ebfu c\u00f3)<\/span>
\n N\u1ee3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2292) (s\u1ed1 \u0111\u00e3 l\u1eadp d\u1ef1 ph\u00f2ng)<\/span>
\n N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (s\u1ed1 ch\u01b0a l\u1eadp d\u1ef1 ph\u00f2ng)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 221, 222, 228 (gi\u00e1 g\u1ed1c kho\u1ea3n \u0111\u1ea7u t\u01b0 b\u1ecb t\u1ed5n th\u1ea5t).<\/span><\/p>\n

d) Kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 \u0111\u1ea7u t\u01b0 d\u00e0i h\u1ea1n sau khi b\u00f9 \u0111\u1eafp t\u1ed5n th\u1ea5t, n\u1ebfu c\u00f2n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n t\u0103ng v\u1ed1n Nh\u00e0 n\u01b0\u1edbc, khi doanh nghi\u1ec7p 100% v\u1ed1n Nh\u00e0 n\u01b0\u1edbc chuy\u1ec3n th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n, ghi:<\/span>
\n N\u1ee3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2292)<\/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

3.3. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i<\/span><\/p>\n

a) Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u0103n c\u1ee9 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, n\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i c\u1ea7n tr\u00edch l\u1eadp \u1edf k\u1ef3 k\u1ebf to\u00e1n n\u00e0y l\u1edbn h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i \u0111\u00e3 tr\u00edch l\u1eadp \u1edf k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft, k\u1ebf to\u00e1n tr\u00edch l\u1eadp b\u1ed5 sung ph\u1ea7n ch\u00eanh l\u1ec7ch, ghi:<\/span>
\n N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2293).<\/span><\/p>\n

b) Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, c\u0103n c\u1ee9 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, n\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i c\u1ea7n tr\u00edch l\u1eadp \u1edf k\u1ef3 k\u1ebf to\u00e1n n\u00e0y nh\u1ecf h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i \u0111\u00e3 tr\u00edch l\u1eadp \u1edf k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft, k\u1ebf to\u00e1n ho\u00e0n nh\u1eadp ph\u1ea7n ch\u00eanh l\u1ec7ch, ghi:<\/span>
\n N\u1ee3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2293)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/span><\/p>\n

c) \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i khi x\u00e1c \u0111\u1ecbnh l\u00e0 kh\u00f4ng th\u1ec3 thu h\u1ed3i \u0111\u01b0\u1ee3c, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n xo\u00e1 n\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh. C\u0103n c\u1ee9 v\u00e0o quy\u1ebft \u0111\u1ecbnh xo\u00e1 n\u1ee3, ghi: <\/span>
\n N\u1ee3 c\u00e1c TK 111, 112, 331, 334….(ph\u1ea7n t\u1ed5 ch\u1ee9c c\u00e1 nh\u00e2n ph\u1ea3i b\u1ed3i th\u01b0\u1eddng)<\/span>
\n N\u1ee3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2293)(ph\u1ea7n \u0111\u00e3 l\u1eadp d\u1ef1 ph\u00f2ng)<\/span>
\nN\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (ph\u1ea7n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed)<\/span>
\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c TK 131, 138, 128, 244…<\/span><\/p>\n

d) \u0110\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i \u0111\u00e3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd xo\u00e1 n\u1ee3, n\u1ebfu sau \u0111\u00f3 l\u1ea1i thu h\u1ed3i \u0111\u01b0\u1ee3c n\u1ee3, k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a kho\u1ea3n n\u1ee3 \u0111\u00e3 thu h\u1ed3i \u0111\u01b0\u1ee3c, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 111, 112,….<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n

\u0111) \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu qu\u00e1 h\u1ea1n \u0111\u01b0\u1ee3c b\u00e1n theo gi\u00e1 tho\u1ea3 thu\u1eadn, tu\u1ef3 t\u1eebng tr\u01b0\u1eddng h\u1ee3p th\u1ef1c t\u1ebf, k\u1ebf to\u00e1n ghi nh\u1eadn nh\u01b0 sau:<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n ph\u1ea3i thu qu\u00e1 h\u1ea1n ch\u01b0a l\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, ghi:<\/span>
\nN\u1ee3 TK 111, 112 (theo gi\u00e1 b\u00e1n th\u1ecfa thu\u1eadn)<\/span>
\nN\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (s\u1ed1 t\u1ed5n th\u1ea5t t\u1eeb vi\u1ec7c b\u00e1n n\u1ee3)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 131, 138,128, 244…<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n ph\u1ea3i thu qu\u00e1 h\u1ea1n \u0111\u00e3 l\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i nh\u01b0ng s\u1ed1 \u0111\u00e3 l\u1eadp d\u1ef1 ph\u00f2ng kh\u00f4ng \u0111\u1ee7 b\u00f9 \u0111\u1eafp t\u1ed5n th\u1ea5t khi b\u00e1n n\u1ee3 th\u00ec s\u1ed1 t\u1ed5n th\u1ea5t c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 111, 112 (theo gi\u00e1 b\u00e1n th\u1ecfa thu\u1eadn)<\/span>
\nN\u1ee3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2293) (s\u1ed1 \u0111\u00e3 l\u1eadp d\u1ef1 ph\u00f2ng)<\/span>
\nN\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (s\u1ed1 t\u1ed5n th\u1ea5t t\u1eeb vi\u1ec7c b\u00e1n n\u1ee3)<\/span>
\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c TK 131, 138,128, 244…<\/span><\/p>\n

e) K\u1ebf to\u00e1n x\u1eed l\u00fd c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i tr\u01b0\u1edbc khi doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc chuy\u1ec3n th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n: Kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i sau khi b\u00f9 \u0111\u1eafp t\u1ed5n th\u1ea5t, n\u1ebfu \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n t\u0103ng v\u1ed1n Nh\u00e0 n\u01b0\u1edbc, ghi:<\/span>
\nN\u1ee3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2293)<\/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

3.4. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho<\/span><\/p>\n

a) Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, n\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho ph\u1ea3i l\u1eadp k\u1ef3 n\u00e0y l\u1edbn h\u01a1n s\u1ed1 \u0111\u00e3 tr\u00edch l\u1eadp t\u1eeb c\u00e1c k\u1ef3 tr\u01b0\u1edbc, k\u1ebf to\u00e1n tr\u00edch l\u1eadp b\u1ed5 sung ph\u1ea7n ch\u00eanh l\u1ec7ch, ghi:<\/span>
\nN\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2294).<\/span><\/p>\n

b) Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, n\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho ph\u1ea3i l\u1eadp k\u1ef3 n\u00e0y nh\u1ecf h\u01a1n s\u1ed1 \u0111\u00e3 tr\u00edch l\u1eadp t\u1eeb c\u00e1c k\u1ef3 tr\u01b0\u1edbc, k\u1ebf to\u00e1n ho\u00e0n nh\u1eadp ph\u1ea7n ch\u00eanh l\u1ec7ch, ghi:<\/span>
\nN\u1ee3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2294)<\/span>
\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/span><\/p>\n

c) K\u1ebf to\u00e1n x\u1eed l\u00fd kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho \u0111\u1ed1i v\u1edbi v\u1eadt t\u01b0, h\u00e0ng h\u00f3a b\u1ecb h\u1ee7y b\u1ecf do h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng, m\u1ea5t ph\u1ea9m ch\u1ea5t, h\u01b0 h\u1ecfng, kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng, ghi:<\/span>
\n N\u1ee3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (s\u1ed1 \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp b\u1eb1ng d\u1ef1 ph\u00f2ng)<\/span>
\n N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (n\u1ebfu s\u1ed1 t\u1ed5n th\u1ea5t cao h\u01a1n s\u1ed1 \u0111\u00e3 l\u1eadp d\u1ef1 ph\u00f2ng)<\/span>
\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c TK 152, 153, 155, 156.<\/span><\/p>\n

d) K\u1ebf to\u00e1n x\u1eed l\u00fd kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho tr\u01b0\u1edbc khi doanh nghi\u1ec7p 100% v\u1ed1n nh\u00e0 n\u01b0\u1edbc chuy\u1ec3n th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n: Kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho sau khi b\u00f9 \u0111\u1eafp t\u1ed5n th\u1ea5t, n\u1ebfu \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n t\u0103ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc, ghi:<\/span>
\nN\u1ee3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2294)<\/span>
\n\u00a0 \u00a0 \u00a0 \u00a0C\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 gi\u1edbi thi\u1ec7u H\u1ea1ch to\u00e1n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n – TK 229 theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0110i\u1ec1u 45, Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u1edbi nh\u1ea5t t\u1ea1i b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n","protected":false},"author":7,"featured_media":4431,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[509],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4365"}],"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=4365"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4365\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4431"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4365"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4365"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}