{"id":8987,"date":"2015-08-14T11:53:01","date_gmt":"2015-08-14T11:53:01","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=8987"},"modified":"2015-10-17T02:35:03","modified_gmt":"2015-10-17T02:35:03","slug":"ky-nang-kiem-tra-nhanh-bao-cao-tai-chinh-cuoi-nam","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=8987","title":{"rendered":"K\u1ef9 n\u0103ng ki\u1ec3m tra nhanh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m"},"content":{"rendered":"

\"K\u1ef9<\/h2>\n
C\u1ea3 m\u1ed9t n\u0103m ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p, k\u1ebf to\u00e1n h\u1ea1ch to\u00e1n v\u00e0 l\u00ean s\u1ed5 s\u00e1ch k\u1ebf to\u00e1n. K\u1ebft qu\u1ea3 cu\u1ed1i c\u00f9ng l\u00e0 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf. L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 ki\u1ec3m tra nhanh xem b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 l\u00ean \u0111\u00fang ch\u01b0a? C\u00f2n g\u00ec b\u1ecf s\u00f3t kh\u00f4ng? Sau \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 k\u1ef9 n\u0103ng gi\u00fap c\u00e1c b\u1ea1n ki\u1ec3m tra nhanh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh cu\u1ed1i n\u0103m<\/strong>, quy\u1ebft to\u00e1n thu\u1ebf c\u1ee7a m\u00ecnh, tr\u01b0\u1edbc\u00a0khi in ra tr\u00ecnh k\u00fd<\/i>. K\u1ebf to\u00e1n Centax\u00a0<\/i><\/b>xin chia s\u1ebb k\u1ef9 n\u0103ng ki\u1ec3m tra nhanh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/strong> tr\u00ean h\u1ec7 th\u1ed1ng T\u00e0i kho\u1ea3n theo Quy\u1ebft\u00a0\u0111\u1ecbnh 48<\/span><\/div>\n
\n

\u0110\u1ec3 ki\u1ec3m \u00a0tra nhanh, k\u1ebf to\u00e1n n\u00ean l\u1ea5y b\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh \u0111\u1ec3 ki\u1ec3m tra s\u1ed1 li\u1ec7u v\u00e0 c\u00e1c s\u1ed1 d\u01b0 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n<\/span><\/p>\n

Tr\u01b0\u1edbc khi ki\u1ec3m tra t\u1eebng t\u00e0i kho\u1ea3n, b\u1ea1n c\u1ea7n ki\u1ec3m tra s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3, s\u1ed1 ph\u00e1t sinh trong k\u1ef3 v\u00e0 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 c\u1ee7a b\u1ea3ng c\u00e2n \u0111\u1ed1i s\u1ed1 ph\u00e1t sinh. T\u1ed5ng b\u00ean n\u1ee3 v\u00e0 b\u00ean c\u00f3 ph\u1ea3i b\u1eb1ng nhau. Sau \u0111\u00f3 b\u1ea1n ki\u1ec3m tra t\u1eebng t\u00e0i kh\u1ecfan .C\u1ee5 th\u1ec3 v\u1edbi m\u1ed9t s\u1ed1 t\u00e0i kho\u1ea3n nh\u01b0 sau:<\/span><\/p>\n

A. Nh\u1eefng t\u00e0i kho\u1ea3n c\u00f3 s\u1ed1 d\u01b0 n\u1ee3 ho\u1eb7c d\u01b0 c\u00f3, \u0111\u01b0\u1ee3c ph\u1ea3n \u1ea3nh tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n

1. TK 111:Ti\u1ec1n m\u1eb7t<\/strong><\/span><\/p>\n

T\u00e0i kho\u1ea3n n\u00e0y kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 \u00e2m ( d\u01b0 b\u00ean c\u00f3), b\u1ea1n c\u1ea7n ki\u1ec3m tra s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 v\u00e0 ki\u1ec3m tra c\u1ea3 ph\u00e1t sinh trong n\u0103m \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o kh\u00f4ng c\u00f3 khi n\u00e0o qu\u1ef9 b\u1ecb \u00e2m. N\u1ebfu tr\u01b0\u1eddng h\u1ee3p c\u00f3 qu\u1ef9 \u00e2m, th\u00ec b\u1ea1n c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh nh\u01b0 sau:<\/span><\/p>\n

-Chi ti\u1ec1n v\u00e0o \u0111\u00fang th\u1eddi \u0111i\u1ec3m qu\u1ef9 c\u00f3 ti\u1ec1n m\u1eb7t ( b\u1ea1n ch\u00fa \u00fd ng\u00e0y chi ti\u1ec1n c\u00f3 th\u1ec3 kh\u00e1c v\u1edbi ng\u00e0y l\u1eadp phi\u1ebfu chi. N\u1ebfu k\u1ebf to\u00e1n l\u1eadp phi\u1ebfu chi, m\u00e0 qu\u1ef9 \u00e2m, th\u00ec th\u1ee7 qu\u1ef9 c\u00f3 th\u1ec3 ch\u01b0a chi. T\u1edbi khi qu\u1ef9 c\u00f3 ti\u1ec1n, th\u1ee7 qu\u1ef9 m\u1edbi l\u00e0m th\u1ee7 t\u1ee5c chi ti\u1ec1n, ng\u00e0y chi \u0111\u01b0\u1ee3c ghi v\u00e0o ng\u00e0y th\u00e1ng ph\u00eda b\u00ean d\u01b0\u1edbi c\u1ee7a phi\u1ebfu chi)<\/span><\/p>\n

-L\u00e0m th\u1ee7 t\u1ee5c thu h\u1ed3i c\u00f4ng n\u1ee3 \u0111\u1ec3 b\u00f9 chi ( v\u1edbi nh\u1eefng kh\u1ecfan c\u00f4ng n\u1ee3 kh\u00f4ng c\u1ea7n thanh to\u00e1n qua ng\u00e2n h\u00e0ng)<\/span><\/p>\n

-L\u00e0m th\u1ee7 t\u1ee5c vay ti\u1ec1n \u0111\u1ec3 b\u00f9 v\u00e0o qu\u1ef9 \u00e2m ( b\u1ea1n c\u00f3 th\u1ec3 vay c\u00e1 nh\u00e2n \u0111\u1ec3 b\u00f9 v\u00e0o kh\u1ecfan qu\u1ef9 \u00e2m)<\/span><\/p>\n

2. TK 112 : Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/strong><\/span><\/p>\n

T\u00e0i kh\u1ecfan kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 \u00e2m ( d\u01b0 b\u00ean c\u00f3). N\u1ebfu c\u00f3, b\u1ea1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu l\u1ea1i v\u1edbi sao k\u00ea c\u1ee7a ng\u00e2n h\u00e0ng \u0111\u1ec3 t\u00ecm ra sai s\u00f3t<\/span><\/p>\n

B\u1ea1n ki\u1ec3m xem doanh nghi\u1ec7p m\u1edf bao nhi\u00eau t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng, l\u1ea5y to\u00e0n b\u1ed9 sao k\u00ea v\u00e0 s\u1ed5 ph\u1ee5, s\u1ed1 d\u01b0 tr\u00ean t\u00e0i kho\u1ea3n n\u00e0y, ph\u1ea3i b\u1eb1ng s\u1ed1 d\u01b0 cu\u1ed1i n\u0103m c\u1ee7a t\u1ea5t c\u1ea3 c\u00e1c ng\u00e2n h\u00e0ng m\u00e0 doanh nghi\u1ec7p m\u1edf t\u00e0i kho\u1ea3n. B\u1ea1n c\u0169ng c\u1ea7n \u0111\u1ed1i chi\u1ebfu t\u1eebng th\u00e1ng, xem c\u00f3 th\u00e1ng n\u00e0o sai l\u1ec7ch s\u1ed1 d\u01b0 kh\u00f4ng<\/span><\/p>\n

3. TK 133 : Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/strong> :<\/span><\/p>\n

T\u00e0i kho\u1ea3n n\u00e0y kh\u00f4ng d\u01b0 c\u00f3 v\u00e0 ph\u1ea3i k\u1ebft chuy\u1ec3n h\u00e0ng th\u00e1ng. B\u1ea1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u1edbi ch\u1ec9 ti\u00eau 43 tr\u00ean t\u1edd khai thu\u1ebf GTGT . S\u1ebd c\u00f3 2 tr\u01b0\u1eddng h\u1ee3p c\u00f3 th\u1ec3 x\u1ea9y ra:<\/span><\/p>\n

-N\u1ebfu b\u1ea1n k\u00ea khai thu\u1ebf \u0111\u1ea7u v\u00e0o \u0111\u00fang theo th\u00e1ng ph\u00e1t sinh, th\u00ec s\u1ed1 thu\u1ebf chuy\u1ec3n k\u1ef3 sau \u1edf ch\u1ec9 ti\u00eau 43 v\u00e0 d\u01b0 n\u1ee3 TK 133 b\u1eb1ng nhau<\/span><\/p>\n

-N\u1ebfu b\u1ea1n k\u00ea khai thu\u1ebf \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u00fang theo th\u00e1ng ph\u00e1t sinh th\u00ec s\u1ed1 thu\u1ebf tr\u00ean ch\u1ec9 ti\u00eau 43 bao gi\u1edd c\u0169ng nh\u1ecf h\u01a1n s\u1ed1 d\u01b0 n\u1ee3 TK 133<\/span><\/p>\n

4. TK 131: C\u00f4ng n\u1ee3 ph\u1ea3i thu<\/strong><\/span><\/p>\n

T\u00e0i kh\u1ecfan n\u00e0y s\u1ebd c\u00f3 c\u1ea3 d\u01b0 n\u1ee3 v\u00e0 d\u01b0 c\u00f3. B\u1ea1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 n\u00e0y v\u1edbi S\u1ed5 chi ti\u1ebft c\u00f4ng n\u1ee3 ph\u1ea3i thu. N\u1ebfu c\u00f3 s\u1ed1 d\u01b0 c\u00f3, b\u1ea1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu xem:<\/span><\/p>\n

-C\u00f3 \u0111\u00fang kh\u00e1ch h\u00e0ng tr\u1ea3 tr\u01b0\u1edbc cho m\u00ecnh, hay m\u00ecnh h\u1ea1ch to\u00e1n nh\u1ea7m.<\/span><\/p>\n

-N\u1ebfu kh\u00e1ch h\u00e0ng chuy\u1ec3n ti\u1ec1n v\u00e0o TK c\u1ee7a c\u00f4ng ty m\u00ecnh, m\u00e0 ch\u01b0a xu\u1ea5t h\u00f3a \u0111\u01a1n, th\u00ec b\u1ea1n n\u00ean xu\u1ea5t h\u00f3a \u0111\u01a1n cho s\u1ed1 ti\u1ec1n n\u00e0y \u0111\u1ec3 h\u1ea1ch to\u00e1n doanh thu trong k\u1ef3<\/span><\/p>\n

-\u0110\u1ed1i chi\u1ebfu v\u1edbi bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn c\u00f4ng n\u1ee3 t\u1ea1i th\u1eddi \u0111i\u1ec3m 31\/12.<\/span><\/p>\n

5. TK 141: T\u1ea1m \u1ee9ng<\/strong><\/span><\/p>\n

T\u00e0i kho\u1ea3n n\u00e0y th\u01b0\u1eddng kh\u00f4ng d\u01b0 c\u00f3. N\u1ebfu c\u00f3 d\u01b0 c\u00f3 th\u00ec ph\u1ea3i xem h\u1ea1ch to\u00e1n c\u00f3 g\u00ec ch\u01b0a \u0111\u00fang. N\u1ebfu c\u00f2n d\u01b0 n\u1ee3, b\u1ea1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu v\u00e0 \u0111\u00f4n \u0111\u1ed1c ho\u00e0n \u1ee9ng \u0111\u1ec3 h\u1ea1ch to\u00e1n chi ph\u00ed cho ph\u00f9 h\u1ee3p v\u1edbi doanh thu trong k\u1ef3<\/span><\/p>\n

6. TK 142, 242 : Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n<\/strong><\/span><\/p>\n

T\u00e0i kho\u1ea3n n\u00e0y kh\u00f4ng d\u01b0 c\u00f3. khi xem t\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3i v\u00e0o ph\u1ea7n s\u1ed1 ph\u00e1t sinh :<\/span><\/p>\n

-Ph\u00e1t sinh n\u1ee3 trong k\u1ef3 c\u00f3 kh\u1edbp v\u1edbi\u00a0 b\u1ea3ng k\u00ea c\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc t\u0103ng trong n\u0103m kh\u00f4ng<\/span><\/p>\n

-Ph\u00e1t sinh c\u00f3 trong k\u1ef3 c\u00f3 kh\u1edbp v\u1edbi s\u1ed1 ph\u00e2n b\u1ed5 hay s\u1ed1 gi\u1ea3m c\u1ee7a chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc trong n\u0103m kh\u00f4ng<\/span><\/p>\n

-S\u1ed1 d\u01b0 n\u1ee3 cu\u1ed1i k\u1ef3, b\u1eb1ng s\u1ed1 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc c\u00f2n ph\u1ea3i ph\u00e2n b\u1ed5 trong n\u0103m<\/span><\/p>\n

-S\u1ed1\u00a0l\u1ea7n ph\u00e2n b\u1ed5 chi ph\u00ed trong n\u0103m ph\u1ea3i \u0111\u1ee7 ch\u01b0a, c\u00f3 h\u1ee3p l\u00fd kh\u00f4ng, nh\u1eefng chi ph\u00ed c\u00f3 g\u00ec c\u00f2n c\u1ea7n ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh kh\u00f4ng<\/span><\/p>\n

7. TK h\u00e0ng t\u1ed3n kho: T\u1eeb TK 151 t\u1edbi TK 158<\/strong><\/span><\/p>\n

T\u00e0i kho\u1ea3n n\u00e0y kh\u00f4ng d\u01b0 c\u00f3. B\u1ea1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu t\u1eebng TK lo\u1ea1i n\u00e0y v\u1edbi b\u1ea3ng k\u00ea xu\u1ea5t nh\u1eadp t\u1ed3n c\u1ee7a t\u1eebng t\u00e0i kho\u1ea3n<\/span><\/p>\n

L\u01b0u \u00fd :<\/span><\/strong><\/em><\/p>\n

-Kh\u00f4ng \u0111\u1ec3 kho \u00e2m. N\u1ebfu kho \u00e2m c\u1ea7n ki\u1ec3m tra :<\/span><\/p>\n

+ H\u00e0ng b\u00e1n \u0111\u00e3 c\u00f3 \u0111\u1ea7u v\u00e0o nh\u1eadp kho ch\u01b0a<\/span><\/p>\n

+ Xu\u1ea5t kho c\u00f3 \u0111\u00fang s\u1ed1 h\u00e0ng t\u1ed3n kh\u00f4ng<\/span><\/p>\n

+ H\u1ea1ch t\u00f3an xu\u1ea5t nh\u1eadp c\u00f3 ch\u1ed7 n\u00e0o sai s\u00f3t kh\u00f4ng<\/span><\/p>\n

-K\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n theo th\u00e1ng, ho\u1eb7c cu\u1ed1i n\u0103m, nh\u01b0ng \u0111\u1ea3m b\u1ea3o h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 ph\u1ea3i c\u00f3 tr\u01b0\u1edbc khi xu\u1ea5t b\u00e1n<\/span><\/p>\n

-N\u1ebfu c\u00f3 th\u00e0nh ph\u1ea9m hay d\u1ecbch v\u1ee5, c\u1ea7n t\u00ednh gi\u00e1 th\u00e0nh, gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n,<\/span><\/p>\n

-N\u1ebfu c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 xu\u1ea5t d\u00f9ng th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c \u0111\u1ec3 s\u1ed1 d\u01b0 \u1edf TK 153<\/span><\/p>\n

-N\u1ebfu gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c c\u1ee7a h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 th\u1ea5p h\u01a1n gi\u00e1 th\u1ecb tr\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m 31\/12 th\u00ec tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho<\/span><\/p>\n

– \u0110\u1ecbnh m\u1ee9c ti\u00eau hao v\u1eadt t\u01b0 \u0111\u00e3 th\u1ef1c hi\u1ec7n \u0111\u00fang ch\u01b0a. T\u00ednh gi\u00e1 th\u00e0nh l\u01b0u \u00fd t\u1edbi c\u00e1c kh\u1ecfan ph\u00e2n b\u1ed5 v\u00e0 chi ph\u00ed d\u1edf dang<\/span><\/p>\n

8. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/span><\/p>\n

B\u1ea1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu c\u1ea3 TK 211 v\u00e0 214 v\u1edbi B\u1ea3ng ph\u00e2n b\u1ed5 kh\u1ea5u hao TSC\u0110, v\u1edbi nh\u1eefng ch\u1ec9 ti\u00eau sau:<\/span><\/p>\n

    \n
  • S\u1ed1 l\u1ea7n ph\u00e2n b\u1ed5 kh\u1ea5u hao<\/span><\/li>\n
  • Ph\u00e1t sinh t\u0103ng TSC\u0110 n\u1ebfu c\u00f3<\/span><\/li>\n
  • Ph\u00e1t sinh gi\u1ea3m TSC\u0110 n\u1ebfu c\u00f3<\/span><\/li>\n
  • D\u01b0 n\u1ee3 TK 211 ph\u1ea3i kh\u1edbp v\u1edbi nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 t\u1ea1i B\u1ea3ng ph\u00e2n b\u1ed5\u00a0 kh\u1ea5u hao<\/span><\/li>\n
  • Ph\u00e1t sinh c\u00f3 c\u1ee7a TK 214 v\u00e0 d\u01b0 c\u00f3 c\u1ee7a TK 214 ph\u1ea3i kh\u1edbp v\u1edbi s\u1ed1\u00a0 kh\u1ea5u hao trong k\u1ef3 v\u00e0 kh\u1ea5u hao l\u0169y k\u1ebf<\/span><\/li>\n<\/ul>\n

    9. TK 333: Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n n\u1ed9p Nh\u00e0 n\u01b0\u1edbc<\/strong><\/span><\/p>\n

    T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3i m\u1edf chi ti\u1ebft cho t\u1eebng lo\u1ea1i thu\u1ebf. T\u00e0i kho\u1ea3n n\u00e0y\u00a0c\u00f3 c\u1ea3 d\u01b0 n\u1ee3 v\u00e0 d\u01b0 c\u00f3.. B\u1ea1n c\u1ea7n ki\u1ec3m\u00a0tra c\u00e1c lo\u1ea1i thu\u1ebf sau:<\/span><\/p>\n

    -Thu\u1ebf m\u00f4n b\u00e0i \u0111\u00e3 k\u1ebft chuy\u1ec3n ch\u01b0a<\/span><\/p>\n

    -Thu\u1ebf GTGT n\u1ebfu d\u01b0 c\u00f3, s\u1ebd c\u00f3 tr\u01b0\u1eddng h\u1ee3p x\u1ea3y ra nh\u01b0 sau:<\/span><\/p>\n

      \n
    • Thu\u1ebf GTGT c\u1ee7a th\u00e1ng 12 ph\u1ea3i n\u1ed9p. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y, b\u00ean c\u00f3 c\u1ee7a TK 3331 b\u1eb1ng v\u1edbi ch\u1ec9 ti\u00eau 40 tr\u00ean t\u1edd khai 01\/GTGT<\/span><\/li>\n
    • Thu\u1ebf GTGT c\u1ee7a nh\u1eefng k\u1ef3 tr\u01b0\u1edbc th\u00e1ng 12 ch\u01b0a n\u1ed9p. b\u00ean c\u00f3 c\u1ee7a TK 3331 b\u1eb1ng v\u1edbi s\u1ed1 thu\u1ebf doanh nghi\u1ec7p c\u00f2n n\u1ed9p thi\u1ebfu<\/span><\/li>\n<\/ul>\n

      -Thu\u1ebf TNDN n\u1ebfu \u0111\u00e3 t\u1ea1m n\u1ed9p trong k\u1ef3\u00a0 m\u00e0\u00a0 n\u1ed9p th\u1eeba th\u00ec c\u00f3 d\u01b0 n\u1ee3 TK 3334<\/span><\/p>\n

      -N\u1ebfu s\u1ed1 thu\u1ebf TNDN t\u1ea1m n\u1ed9p trong\u00a0 k\u1ef3 c\u00f2n thi\u1ebfu, th\u00ec d\u01b0 c\u00f3 TK 3334<\/span><\/p>\n

      -Ki\u1ec3m tra s\u1ed1 ph\u00e1t sinh c\u00f3 c\u1ee7a TK 3334 trong k\u1ef3 c\u00f3 \u0111\u00fang v\u1edbi ch\u1ec9 ti\u00eau E tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN, m\u1eabu 03\/TNDN<\/span><\/p>\n

      -Thu\u1ebf\u00a0TNCN \u0111\u00e3 t\u00ednh \u0111\u00fang t\u00ednh \u0111\u1ee7 ch\u01b0a, c\u00f3 kh\u1edbp v\u1edbi s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p tr\u00ean t\u1edd khai Quy\u1ebft t\u00f3an thu\u1ebf TNCN kh\u00f4ng<\/span><\/p>\n

      10. TK 311, 341 : Vay ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n<\/strong><\/span><\/p>\n

      T\u00e0i kho\u1ea3n n\u00e0y kh\u00f4ng c\u00f3 d\u1ef1 n\u1ee3. B\u1ea1n n\u00ean ki\u1ec3m tra c\u1ea3 s\u1ed1 ph\u00e1t sinh v\u00e0 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 xem:<\/span><\/p>\n

      -Ph\u00e1t sinh vay v\u00e0 tr\u1ea3 n\u1ee3 c\u00f3 ph\u00f9 h\u1ee3p kh\u00f4ng.<\/span><\/p>\n

      -Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p vay c\u00e1 nh\u00e2n, c\u1ea7n l\u00e0m th\u1ee7 t\u1ee5c tr\u1ea3 l\u00e3i, ho\u1eb7c t\u00ednh l\u00e3i v\u00e0o chi ph\u00ed trong k\u1ef3<\/span><\/p>\n

      11. TK 331: Ph\u1ea3i tr\u1ea3 nh\u00e0 cung c\u1ea5p<\/strong><\/span><\/p>\n

      T\u00e0i kho\u1ea3n n\u00e0y s\u1ebd c\u00f3 c\u1ea3 d\u01b0 n\u1ee3 v\u00e0 d\u01b0 c\u00f3. B\u1ea1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu s\u1ed1 d\u01b0 n\u00e0y v\u1edbi S\u1ed5 chi ti\u1ebft c\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3. N\u1ebfu c\u00f3 s\u1ed1 d\u01b0 c\u00f3, b\u1ea1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu xem:<\/span><\/p>\n

      – C\u00f3 \u0111\u00fang\u00a0nh\u00e0 cung c\u1ea5p\u00a0n\u00e0y m\u00ecnh ch\u01b0a thanh to\u00e1n kh\u00f4ng, hay m\u00ecnh h\u1ea1ch to\u00a0nh\u1ea7m.<\/span><\/p>\n

      -N\u1ebfu ch\u01b0a thanh t\u00f3an cho nh\u00e0 cung c\u1ea5p, th\u00ec kh\u1ecfan n\u1ee3 n\u00e0y c\u00f2n trong h\u1ea1n hay\u00a0\u0111\u00e3 qu\u00e1 h\u1ea1n thanh t\u00f3an<\/span><\/p>\n

      -Nh\u1eefng kh\u1ecfan thanh t\u00f3an ti\u1ec1n m\u1eb7t c\u00f3 ph\u00f9 h\u1ee3p v\u1edbi nh\u1eefng h\u00f3a\u00a0\u0111\u01a1n d\u01b0\u1edbi 20 tr kh\u00f4ng?<\/span><\/p>\n

      -N\u1ebfu c\u00f3 nh\u1eefng h\u00f3a\u00a0\u0111\u01a1n tr\u00ean 20 tr thanh t\u00f3an d\u00f9ng ti\u1ec1n m\u1eb7t th\u00ec c\u1ea7n lo\u1ea1i thu\u1ebf GTGT\u00a0\u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0 chi ph\u00ed\u00a0\u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c\u00a0\u0111\u1ecbnh thu\u1ebf TNDN<\/span><\/p>\n

      -\u0110\u1ed1i chi\u1ebfu v\u1edbi bi\u00ean b\u1ea3n x\u00e1c nh\u1eadn c\u00f4ng n\u1ee3 t\u1ea1i th\u1eddi \u0111i\u1ec3m 31\/12.<\/span><\/p>\n

      12\/ Ti\u1ec1n l\u01b0\u01a1ng v\u00e0 c\u00e1c kh\u1ecfan t\u00ednh theo l\u01b0\u01a1ng :<\/strong><\/span><\/p>\n

      T\u00e0i kh\u1ecfan n\u00e0y kh\u00f4ng d\u01b0 n\u1ee3. Ch\u1ec9 d\u01b0 c\u00f3 khi doanh nghi\u1ec7p tr\u00edch l\u01b0\u01a1ng d\u1ef1 ph\u00f2ng ( m\u1ee9c tr\u00edch d\u1ef1 ph\u00f2ng kh\u00f4ng qu\u00e1 17% c\u1ee7a l\u01b0\u01a1ng th\u1ef1c hi\u1ec7n trong n\u0103m). N\u1ebfu qu\u1ef9 l\u01b0\u01a1ng \u00e2m, c\u1ea7n ki\u1ec3m tra:<\/span><\/p>\n

      – \u0110\u00e3 tr\u00edch \u0111\u1ee7 l\u01b0\u01a1ng ch\u01b0a<\/span><\/p>\n

      – C\u00f3 chi nh\u1ea7m kh\u00f4ng<\/span><\/p>\n

      – \u0110\u00e3 h\u1ea1ch t\u00f3an c\u00e1c kh\u1ecfan ph\u1ee5 c\u1ea5p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng nh\u01b0 : \u0103n tr\u01b0a, trang ph\u1ee5c \u2026 ch\u01b0a<\/span><\/p>\n

      -\u0110\u00e3 tr\u00edch \u0111\u1ee7 BHXH cho ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u01b0a ( c\u1ea3 tr\u00edch t\u1eeb l\u01b0\u01a1ng, v\u00e0 t\u1eeb chi ph\u00ed)<\/span><\/p>\n

      – \u0110\u00e3 n\u1ed9p \u0111\u1ee7 c\u00e1c kh\u1ecfan b\u1ea3o\u00a0 hi\u1ec3m cho ng\u01b0\u1eddi lao \u0111\u1ed9ng ch\u01b0a<\/span><\/p>\n

      13. V\u1ed1n ch\u1ee7 : TK 411\/421\u00a0<\/strong><\/span><\/p>\n

      T\u00e0i kho\u1ea3n n\u00e0y lu\u00f4n d\u01b0 c\u00f3. khi ki\u1ec3m tra t\u00e0i kho\u1ea3n\u00a0n\u00e0y c\u1ea7n xem:<\/span><\/p>\n

      – C\u00f3 thay \u0111\u1ed5i g\u00ec v\u1ec1 v\u1ed1n kh\u00f4ng, n\u1ebfu thay \u0111\u1ed5i \u0111\u00e3 l\u00e0m t\u1edd khai b\u1ed5 xung thu\u1ebf m\u00f4n b\u00e0i cho n\u0103m sau ch\u01b0a?<\/span><\/p>\n

      -\u0110\u00e3 k\u1ebft chuy\u1ec3n l\u1ee3i nhu\u1eadn c\u1ee7a n\u0103m tr\u01b0\u1edbc v\u1ec1 4211 ch\u01b0a<\/span><\/p>\n

      -\u0110\u00e3 h\u1ea1ch t\u00f3an thu\u1ebf TNDN ch\u01b0a<\/span><\/p>\n

      – L\u1ed7 c\u1ee7a nh\u1eefng n\u0103m tr\u01b0\u1edbc c\u00f3 c\u00f2n \u0111\u1ec3\u00a0 chuy\u1ec3n l\u1ed7 v\u00e0o thu nh\u1eadp n\u0103m nay kh\u00f4ng<\/span><\/p>\n

      B.Nh\u1eefng t\u00e0i kho\u1ea3n kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0, v\u00e0 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh<\/strong><\/span><\/h2>\n

      1. TK 511: \u00a0Doanh thu cung \u1ee9ng h\u00e0ng h\u00f3a v\u00e0 d\u1ecbch v\u1ee5<\/strong><\/span><\/p>\n

      \u00a0 \u00a0 TK 711: Thu nh\u1eadp kh\u00e1c<\/strong><\/span><\/p>\n

      T\u00e0i kho\u1ea3n n\u00e0y kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0. B\u1ea1n c\u1ea7n ki\u1ec3m tra nhanh trong s\u1ed1 ph\u00e1t sinh<\/span><\/p>\n

      – Xem l\u1ea1i c\u00e1c kho\u1ea3n doanh thu \u0111\u00e3 h\u1ea1ch to\u00e1n \u0111\u1ee7 ch\u01b0a.Ph\u00e1t sinh c\u00f3 c\u1ee7a TK511, TK 711 ph\u1ea3i\u00a0 b\u1eb1ng v\u1edbi c\u00e1c ch\u1ec9 ti\u00eau : H\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 b\u00e1n ra tr\u00ean t\u1edd khai 01\/GTGT c\u1ee7a 12 th\u00e1ng\u00a0<\/span><\/p>\n

      – C\u00f2n nh\u1eefng kho\u1ea3n\u00a0thu nh\u1eadp n\u00e0o kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n, kh\u00f4ng n\u1eb1m tr\u00ean t\u1edd khai 01\/GTGT \u0111\u00e3 h\u1ea1ch t\u00f3an \u0111\u1ee7 ch\u01b0a<\/span><\/p>\n

      – Thu\u1ebf GTGT tr\u1ef1c ti\u1ebfp, thu\u1ebf XK h\u1ea1ch to\u00e1n\u00a0b\u00ean N\u1ee3 TK 511<\/span><\/p>\n

      -Nh\u1eefng kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu \u0111\u00e3 h\u1ea1ch to\u00e1n \u0111\u1ee7 ch\u01b0a<\/span><\/p>\n

      2. TK 632: Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/strong><\/span><\/p>\n

      T\u00e0i kho\u1ea3n n\u00e0y kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0. B\u1ea1n c\u1ea7n ki\u1ec3m tra \u1edf s\u1ed1 ph\u00e1t sinh \u0111\u1ec3 th\u1ea5y \u0111\u01b0\u1ee3c nh\u1eefng c\u00e1i\u00a0 b\u1ea5t c\u1eadp<\/span><\/p>\n

      -Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n \u0111\u00e3 k\u1ebft chuy\u1ec3n ch\u01b0a<\/span><\/p>\n

      -Tr\u01b0\u1eddng h\u1ee3p th\u00e0nh ph\u1ea9m xu\u1ea5t b\u00e1n \u0111\u00e3 t\u00ednh gi\u00e1\u00a0th\u00e0nh v\u00e0 k\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n ch\u01b0a<\/span><\/p>\n

      -Gi\u00e1 v\u1ed1n c\u1ee7a d\u1ecbch v\u1ee5 \u0111\u00e3 \u0111\u01b0\u1ee3c t\u00ednh \u0111\u1ee7, t\u00ednh \u0111\u00fang ch\u01b0a. Nh\u1eefng tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed d\u1edf dang c\u00f2n chuy\u1ec3n k\u1ef3 sau \u0111\u00e3 \u0111\u00fang ch\u01b0a<\/span><\/p>\n

      -Nh\u1eefng kh\u1ecfan g\u00eda v\u1ed1n kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb c\u1ea7n \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p \u0111\u1ec3 lo\u1ea1i tr\u1eeb khi t\u00ednh thu\u1ebf TNDN nh\u01b0 : Ch\u1ee9ng t\u1eeb kh\u00f4ng h\u1ee3p l\u1ec7, kh\u00f4ng thanh t\u00f3an qua ng\u00e2n h\u00e0ng\u2026<\/span><\/p>\n

      3. TK 642: Chi ph\u00ed qu\u1ea3n l\u00fd<\/strong><\/span><\/p>\n

      T\u00e0i kho\u1ea3n n\u00e0y kh\u00f4ng c\u00f2n s\u1ed1 d\u01b0. B\u1ea1n ki\u1ec3m tra nhanh trong s\u1ed1 ph\u00e1t sinh \u0111\u1ec3 ph\u00e1t hi\u1ec7n sai s\u00f3t<\/span><\/p>\n

      -H\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd hay chi ph\u00ed b\u00e1n h\u00e0ng<\/span><\/p>\n

      -Nh\u1eefng kh\u1ecfan chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb c\u1ea7n \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p \u0111\u1ec3 lo\u1ea1i tr\u1eeb khi t\u00ednh thu\u1ebf TNDN nh\u01b0:<\/span><\/p>\n