{"id":8996,"date":"2015-08-14T12:36:16","date_gmt":"2015-08-14T12:36:16","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=8996"},"modified":"2015-10-17T02:37:32","modified_gmt":"2015-10-17T02:37:32","slug":"hach-toan-khoan-tien-cho-doanh-nghiep-khac-muon-vay","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=8996","title":{"rendered":"H\u1ea1ch to\u00e1n kho\u1ea3n ti\u1ec1n cho doanh nghi\u1ec7p kh\u00e1c m\u01b0\u1ee3n vay"},"content":{"rendered":"
\n

\"H\u1ea1ch<\/p>\n

C\u00e1c doanh nghi\u1ec7p c\u00f3 ti\u1ec1n nh\u00e0n r\u1ed7i c\u00f3 th\u1ec3 cho doanh nghi\u1ec7p kh\u00e1c vay m\u01b0\u1ee3n kh\u00f4ng? Kho\u1ea3n vay n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c vay b\u1eb1ng ti\u1ec1n m\u1eb7t kh\u00f4ng? Kho\u1ea3n thu nh\u1eadp \u0111\u00f3 c\u00f3 ch\u1ecbu thu\u1ebf GTGT kh\u00f4ng? K\u1ebf to\u00e1n Centax<\/a><\/strong>\u00a0xin chia s\u1ebb nghi\u1ec7p v\u1ee5 h\u1ea1ch to\u00e1n kho\u1ea3n ti\u1ec1n cho doanh nghi\u1ec7p kh\u00e1c m\u01b0\u1ee3n vay<\/strong>
\n<\/span><\/p>\n<\/div>\n

\n

1. Quy\u00a0\u0111\u1ecbnh kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t<\/strong><\/span><\/h2>\n

Theo quy \u0111\u1ecbnh t\u1ea1i Ngh\u1ecb \u0111\u1ecbnh 222\/2013\/N\u0110-CP<\/a><\/strong> t\u1ea1i \u0110i\u1ec1u 6, Kho\u1ea3n 2 quy \u0111\u1ecbnh v\u1ec1 giao d\u1ecbch t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p nh\u01b0 sau:<\/span><\/p>\n

\u201c2. C\u00e1c doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng kh\u00f4ng s\u1eed d\u1ee5ng ti\u1ec1n m\u1eb7t khi vay v\u00e0 cho vay l\u1eabn nhau.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo Th\u00f4ng t\u01b0 09\/2015\/TT-BTC<\/a><\/strong> h\u01b0\u1edbng d\u1eabn chi ti\u1ebft \u0110i\u1ec1u 6, Ngh\u1ecb \u0111\u1ecbnh 222\/2013\/N\u0110-CP<\/strong><\/span><\/p>\n

T\u1ea1i \u0110i\u1ec1u 4, Kho\u1ea3n 1 quy \u0111\u1ecbnh v\u1ec1 h\u00ecnh th\u1ee9c thanh to\u00e1n trong giao d\u1ecbch vay, cho vay v\u00e0 tr\u1ea3 n\u1ee3 vay l\u1eabn nhau gi\u1eefa c\u00e1c doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng nh\u01b0 sau:<\/span><\/p>\n

\u201c1. C\u00e1c doanh nghi\u1ec7p kh\u00f4ng ph\u1ea3i t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng (l\u00e0 c\u00e1c doanh nghi\u1ec7p kh\u00f4ng th\u00e0nh l\u1eadp, t\u1ed5 ch\u1ee9c v\u00e0 ho\u1ea1t \u0111\u1ed9ng theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng) khi th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch vay, cho vay v\u00e0 tr\u1ea3 n\u1ee3 vay l\u1eabn nhau s\u1eed d\u1ee5ng c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 2 \u0110i\u1ec1u 3 Th\u00f4ng t\u01b0 n\u00e0y.\u201d<\/em><\/span><\/p>\n

T\u1ea1i \u0110i\u1ec1u 3, Kho\u1ea3n 2 quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

\u201c2. Khi th\u1ef1c hi\u1ec7n giao d\u1ecbch g\u00f3p v\u1ed1n v\u00e0 mua b\u00e1n, chuy\u1ec3n nh\u01b0\u1ee3ng ph\u1ea7n v\u1ed1n g\u00f3p v\u00e0o doanh nghi\u1ec7p kh\u00e1c, c\u00e1c doanh nghi\u1ec7p s\u1eed d\u1ee5ng c\u00e1c h\u00ecnh th\u1ee9c sau:<\/em><\/span><\/p>\n

a) Thanh to\u00e1n b\u1eb1ng S\u00e9c;<\/em><\/span><\/p>\n

b) Thanh to\u00e1n b\u1eb1ng \u1ee7y nhi\u1ec7m chi \u2013 chuy\u1ec3n ti\u1ec1n;<\/em><\/span><\/p>\n

c) C\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n kh\u00f4ng s\u1eed d\u1ee5ng ti\u1ec1n m\u1eb7t ph\u00f9 h\u1ee3p kh\u00e1c theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo c\u00e1c quy \u0111\u1ecbnh tr\u00ean, khi doanh nghi\u1ec7p cho doanh nghi\u1ec7p kh\u00e1c vay ti\u1ec1n kh\u00f4ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ti\u1ec1n m\u1eb7t khi vay v\u00e0 tr\u1ea3 cho\u00a0nhau. Trong c\u00e1c giao d\u1ecbch vay v\u00e0 cho vay l\u1eabn nhau doanh nghi\u1ec7p c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng c\u00e1c h\u00ecnh th\u1ee9c thanh to\u00e1n kh\u00f4ng d\u00f9ng ti\u1ec1n m\u1eb7t theo quy\u00a0\u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt<\/span><\/p>\n

2. Quy\u00a0\u0111\u1ecbnh v\u1ec1 thu\u1ebf GTGT<\/strong><\/span><\/h2>\n

C\u0103n c\u1ee9 theo Th\u00f4ng t\u01b0 219\/2013\/TT-BTC<\/strong> <\/a>t\u1ea1i \u0110i\u1ec1u 4, Kho\u1ea3n 8, \u0110i\u1ec3m b quy \u0111\u1ecbnh v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT nh\u01b0 sau:<\/span><\/p>\n

\u201c<\/em>b) Ho\u1ea1t<\/em> \u0111\u1ed9ng cho vay ri\u00eang l\u1ebb, kh\u00f4ng ph\u1ea3i ho\u1ea1t \u0111\u1ed9ng kinh doanh, cung \u1ee9ng th\u01b0\u1eddng xuy\u00ean c\u1ee7a ng\u01b0\u1eddi n\u1ed9p thu\u1ebf kh\u00f4ng ph\u1ea3i l\u00e0 t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng.<\/em><\/span><\/p>\n

V\u00ed d\u1ee5 5: C\u00f4ng ty c\u1ed5 ph\u1ea7n VC c\u00f3 ti\u1ec1n nh\u00e0n r\u1ed7i t\u1ea1m th\u1eddi ch\u01b0a ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh, C\u00f4ng ty c\u1ed5 ph\u1ea7n VC k\u00fd h\u1ee3p \u0111\u1ed3ng cho C\u00f4ng ty T vay ti\u1ec1n trong th\u1eddi h\u1ea1n 6 th\u00e1ng v\u00e0 \u0111\u01b0\u1ee3c nh\u1eadn kho\u1ea3n ti\u1ec1n l\u00e3i th\u00ec kho\u1ea3n ti\u1ec1n l\u00e3i C\u00f4ng ty c\u1ed5 ph\u1ea7n VC nh\u1eadn \u0111\u01b0\u1ee3c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT.\u201d<\/em><\/span><\/p>\n

C\u0103n c\u1ee9 theo quy \u0111\u1ecbnh tr\u00ean kho\u1ea3n l\u00e3i ti\u1ec1n vay thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ch\u1ecbu thu\u1ebf GTGT, c\u0169ng kh\u00f4ng ph\u1ea3i l\u00e0 h\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5, n\u00ean kh\u00f4ng ph\u1ea3i xu\u1ea5t ho\u00e1\u00a0\u0111\u01a1n. Khi cho vay v\u00e0 tr\u1ea3 l\u00e3i, c\u00e1c doanh nghi\u1ec7p ch\u1ec9 c\u0103n c\u1ee9 v\u00e0o h\u1ee3p\u00a0\u0111\u1ed3ng, bi\u00ean b\u1ea3n thanh l\u00fd, bi\u00ean b\u1ea3n tr\u1ea3 l\u00e3i…\u00a0\u0111\u1ec3 l\u1eadp phi\u1ebfu thu v\u00e0 phi\u1ebfu chi ph\u00f9 h\u1ee3p<\/span><\/p>\n

3. H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n.<\/strong><\/span><\/h2>\n

a) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng cho vay ti\u1ec1n.<\/strong><\/em><\/span><\/p>\n

a.1 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n\u00a0<\/em><\/span><\/p>\n

Theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/strong> t\u1ea1i \u0110i\u1ec1u 21, Kho\u1ea3n 1 quy \u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u1ee7a t\u00e0i kho\u1ea3n 138 – Ph\u1ea3i thu kh\u00e1c nh\u01b0 sau:<\/span><\/p>\n

– C\u00e1c kho\u1ea3n cho b\u00ean kh\u00e1c m\u01b0\u1ee3n b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 (n\u1ebfu cho m\u01b0\u1ee3n b\u1eb1ng ti\u1ec1n th\u00ec ph\u1ea3i k\u1ebf to\u00e1n l\u00e0 cho vay tr\u00ean TK 1283);<\/em><\/span><\/p>\n

Vi\u1ec7c h\u1ea1ch to\u00e1n kho\u1ea3n cho m\u01b0\u1ee3n ti\u1ec1n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n tr\u00ean t\u00e0i kho\u1ea3n 1283 m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n tr\u00ean TK 138 l\u00e0 do \u0111\u00e2y l\u00e0 m\u1ed9t kho\u1ea3n cho vay c\u00f3 th\u1ec3 c\u00f3 nh\u1eefng r\u1ee7i ro trong qu\u00e1 tr\u00ecnh cho vay, khi h\u1ea1ch to\u00e1n tr\u00ean t\u00e0i kho\u1ea3n 1283 c\u00f3 th\u1ec3 \u0111\u00e1nh gi\u00e1 \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb t\u1ed5n th\u1ea5t c\u1ee7a kho\u1ea3n ti\u1ec1n \u0111\u00f3.<\/span><\/p>\n

L\u01b0u\u00a0\u00fd<\/strong> : Tr\u01b0\u1eddng h\u1ee3p cho vay kh\u00f4ng l\u1ea5y l\u00e3i v\u1eabn h\u1ea1ch to\u00e1n v\u00e0o TK 1283<\/span><\/p>\n

a.2 H\u1ea1ch to\u00e1n<\/em><\/span><\/p>\n

Khi cho doanh nghi\u1ec7p kh\u00e1c vay ti\u1ec1n<\/span><\/p>\n

N\u1ee3 TK 1283
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 112<\/span><\/p>\n

Ph\u1ea3n \u00e1nh l\u00e3i ti\u1ec1n vay h\u00e0ng \u00a0k\u1ef3 .<\/span><\/p>\n

N\u1ee3 TK 138
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 515<\/span><\/p>\n

Khi nh\u1eadn ti\u1ec1n l\u00e3i vay :<\/span><\/p>\n

N\u1ee3 TK 111, 112
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 138<\/span><\/p>\n

b)\u00a0\u0110\u1ed1i v\u1edbi ho\u1ea1t\u00a0\u0111\u1ed9ng\u00a0\u0111i vay ti\u1ec1n<\/strong><\/em><\/span><\/p>\n

b.1 Ch\u1ebf\u00a0\u0111\u1ed9 k\u1ebf to\u00e1n<\/em><\/span><\/p>\n

Theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong> t\u1ea1i\u00a0\u0111i\u1ec1u 58, kho\u1ea3n 1 quy\u00a0\u0111\u1ecbnh v\u1ec1 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n\u00a0\u0111\u1ed1i v\u1edbi nh\u1eefng kho\u1ea3n\u00a0\u0111i vay nh\u01b0 sau:<\/span><\/p>\n

\u00a0Doanh nghi\u1ec7p ph\u1ea3i theo d\u00f5i chi ti\u1ebft k\u1ef3 h\u1ea1n ph\u1ea3i tr\u1ea3 c\u1ee7a c\u00e1c kho\u1ea3n vay, n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh. C\u00e1c kho\u1ea3n c\u00f3 th\u1eddi gian tr\u1ea3 n\u1ee3 h\u01a1n 12 th\u00e1ng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n tr\u00ecnh b\u00e0y l\u00e0 vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh d\u00e0i h\u1ea1n. C\u00e1c kho\u1ea3n \u0111\u1ebfn h\u1ea1n tr\u1ea3 trong v\u00f2ng 12 th\u00e1ng ti\u1ebfp theo k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n tr\u00ecnh b\u00e0y l\u00e0 vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh ng\u1eafn h\u1ea1n \u0111\u1ec3 c\u00f3 k\u1ebf ho\u1ea1ch chi tr\u1ea3.\u00a0<\/em><\/span><\/p>\n

N\u1ebfu kho\u1ea3n vay l\u00e0 ngo\u1ea1i t\u1ec7, nguy\u00ean t\u1eafc nh\u01b0 sau:<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p vay, n\u1ee3 b\u1eb1ng ngo\u1ea1i t\u1ec7, k\u1ebf to\u00e1n ph\u1ea3i theo d\u00f5i chi ti\u1ebft nguy\u00ean t\u1ec7 v\u00e0 th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc:<\/em><\/span><\/p>\n

– C\u00e1c kho\u1ea3n vay, n\u1ee3 b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u1ea3i quy \u0111\u1ed5i ra \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh;\u00a0<\/em><\/span><\/p>\n

– Khi tr\u1ea3 n\u1ee3, vay b\u1eb1ng ngo\u1ea1i t\u1ec7, b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n 341 \u0111\u01b0\u1ee3c quy \u0111\u1ed5i theo t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n th\u1ef1c t\u1ebf \u0111\u00edch danh cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng;<\/em><\/span><\/p>\n

– Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n vay, n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.\u00a0<\/strong><\/em><\/span><\/p>\n

– C\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh t\u1eeb vi\u1ec7c thanh to\u00e1n v\u00e0 \u0111\u00e1nh gi\u00e1 l\u1ea1i cu\u1ed1i k\u1ef3 kho\u1ea3n vay, n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o doanh thu ho\u1eb7c chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/em><\/span><\/p>\n

\u00a0b.2 H\u1ea1ch to\u00e1n<\/em><\/span><\/p>\n

(a) Vay b\u1eb1ng ti\u1ec1n<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p vay b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam (nh\u1eadp v\u1ec1 qu\u1ef9 ho\u1eb7c g\u1eedi v\u00e0o Ng\u00e2n h\u00e0ng), ghi:<\/span><\/p>\n

N\u1ee3 TK 111 – Ti\u1ec1n m\u1eb7t (1111)
\n<\/span>N\u1ee3 TK 112 – Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng (1121)
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 341 – Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh (3411).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p vay b\u1eb1ng ngo\u1ea1i t\u1ec7 ph\u1ea3i quy \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf, ghi:<\/span><\/p>\n

N\u1ee3 TK 111 – Ti\u1ec1n m\u1eb7t (1112) (vay nh\u1eadp qu\u1ef9)
\n<\/span>N\u1ee3 TK 112 – Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng (1122) (vay g\u1eedi v\u00e0o ng\u00e2n h\u00e0ng)
\n<\/span>N\u1ee3 c\u00e1c TK 221, 222 (vay \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, li\u00ean k\u1ebft, li\u00ean doanh)
\n<\/span>N\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (vay thanh to\u00e1n th\u1eb3ng cho ng\u01b0\u1eddi b\u00e1n)
\n<\/span>N\u1ee3 TK 211 – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh (vay mua TSC\u0110)
\n<\/span>N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 341 – Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh (3411).<\/span><\/p>\n

– Chi ph\u00ed \u0111i vay li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn kho\u1ea3n vay (ngo\u00e0i l\u00e3i vay ph\u1ea3i tr\u1ea3) nh\u01b0 chi ph\u00ed ki\u1ec3m to\u00e1n, l\u1eadp h\u1ed3 s\u01a1 th\u1ea9m \u0111\u1ecbnh… ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 241, 635
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 331.<\/span><\/p>\n

(b) Vay chy\u1ec3n th\u1eb3ng cho ng\u01b0\u1eddi b\u00e1n \u0111\u1ec3 mua s\u1eafm h\u00e0ng t\u1ed3n kho, TSC\u0110, \u0111\u1ec3 thanh to\u00e1n v\u1ec1 \u0111\u1ea7u t\u01b0 XDCB, n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 152, 153, 156, 211, 213, 241 (gi\u00e1 mua ch\u01b0a c\u00f3 thu\u1ebf GTGT)
\n<\/span>N\u1ee3 TK 213 – TSC\u0110 v\u00f4 h\u00ecnh (gi\u00e1 mua ch\u01b0a c\u00f3 thu\u1ebf GTGT)
\n<\/span>N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1332)
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 341 – Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh (3411).<\/span><\/p>\n

– N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, gi\u00e1 tr\u1ecb TSC\u0110 mua s\u1eafm, x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c ghi nh\u1eadn bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT. Chi ph\u00ed \u0111i vay li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn kho\u1ea3n vay (ngo\u00e0i l\u00e3i vay ph\u1ea3i tr\u1ea3) nh\u01b0 chi ph\u00ed ki\u1ec3m to\u00e1n, l\u1eadp h\u1ed3 s\u01a1 th\u1ea9m \u0111\u1ecbnh k\u1ebf to\u00e1n t\u01b0\u01a1ng t\u1ef1 b\u00fat to\u00e1n \u1edf m\u1ee5c a.<\/span><\/p>\n

(c) Vay thanh to\u00e1n ho\u1eb7c \u1ee9ng v\u1ed1n (tr\u1ea3 tr\u01b0\u1edbc) cho ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi nh\u1eadn th\u1ea7u v\u1ec1 XDCB, \u0111\u1ec3 thanh to\u00e1n c\u00e1c kho\u1ea3n chi ph\u00ed, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 331, 641, 642, 811
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 341 – Vay v\u00e0 thu\u00ea t\u00e0i ch\u00ednh (3411).<\/span><\/p>\n

(d) Vay \u0111\u1ec3 \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft, \u0111\u1ea7u t\u01b0 c\u1ed5 phi\u1ebfu, tr\u00e1i phi\u1ebfu, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 221, 222, 228
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 341 – Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh (3411).<\/span><\/p>\n

(\u0111) Tr\u01b0\u1eddng h\u1ee3p l\u00e3i vay ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c nh\u1eadp g\u1ed1c, ghi:<\/span><\/p>\n

N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh
\n<\/span>N\u1ee3 c\u00e1c TK 154, 241 (n\u1ebfu l\u00e3i vay \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a)
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 341 – Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh (3411).<\/span><\/p>\n

(e) Khi tr\u1ea3 n\u1ee3 vay b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam ho\u1eb7c b\u1eb1ng ti\u1ec1n thu n\u1ee3 c\u1ee7a kh\u00e1ch h\u00e0ng, ghi:<\/span><\/p>\n

N\u1ee3 TK 341 – Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh (3411)
\n<\/span>\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c TK 111, 112, 131.<\/span><\/p>\n

(g) Khi tr\u1ea3 n\u1ee3 vay b\u1eb1ng ngo\u1ea1i t\u1ec7:<\/span><\/p>\n

N\u1ee3 TK 341 – Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh (theo t\u1ef7 gi\u00e1 ghi s\u1ed5 c\u1ee7a TK 3411)
\n<\/span>N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (l\u1ed7 t\u1ef7 gi\u00e1)
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112 (theo t\u1ef7 gi\u00e1 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a TK 111, 112)
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (l\u00e3i t\u1ef7 gi\u00e1).<\/span><\/p>\n

M\u1eddi c\u00e1c b\u1ea1n xem th\u00eam b\u00e0i:<\/span><\/p>\n

Nh\u1eefng \u0111i\u1ec3m l\u01b0u \u00fd v\u1ec1 thu l\u00e3i ti\u1ec1n cho vay<\/a><\/span><\/p>\n

C\u00e1ch t\u00ednh chi ph\u00ed l\u00e3i vay khi ch\u01b0a g\u00f3p \u0111\u1ee7 v\u1ed1n<\/a><\/p>\n

Nh\u1eefng \u0111i\u1ec3m l\u01b0u \u00fd v\u1ec1 thu l\u00e3i ti\u1ec1n cho vay<\/a><\/p>\n

Quy \u0111\u1ecbnh v\u1ec1 doanh nghi\u1ec7p vay ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p<\/a><\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

H\u1ea1ch to\u00e1n kho\u1ea3n ti\u1ec1n cho doanh nghi\u1ec7p kh\u00e1c m\u01b0\u1ee3n, vay. C\u00e1c DN c\u00f3 ti\u1ec1n nh\u00e0n r\u1ed7i c\u00f3 th\u1ec3 cho DN kh\u00e1c vay va kho\u1ea3n vay n\u00e0y c\u00f3 \u0111\u01b0\u1ee3c vay b\u1eb1ng ti\u1ec1n m\u1eb7t kh\u00f4ng?<\/p>\n","protected":false},"author":7,"featured_media":10174,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1947],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/8996"}],"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=8996"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/8996\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/10174"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=8996"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=8996"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}