{"id":9940,"date":"2015-08-21T07:47:14","date_gmt":"2015-08-21T07:47:14","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=9940"},"modified":"2015-08-27T09:47:14","modified_gmt":"2015-08-27T09:47:14","slug":"so-do-ke-toan-tien-mat-tien-gui-ngan-hang-va-tien-dang-chuyen-theo-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=9940","title":{"rendered":"S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng v\u00e0 ti\u1ec1n \u0111ang chuy\u1ec3n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"

\"S\u01a1<\/h2>\n

\u0110\u1ec3 thu\u1eadn ti\u1ec7n cho vi\u1ec7c ghi nh\u1edb v\u00e0 t\u00f3m l\u01b0\u1ee3c c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh li\u00ean quan, K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi b\u1ea1n\u00a0\u0111\u1ecdc c\u00e1c s\u01a1\u00a0\u0111\u1ed3\u00a0h\u1ea1ch to\u00e1n\u00a0ti\u1ec1n m\u1eb7t,\u00a0ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng v\u00e0 ti\u1ec1n\u00a0\u0111ang chuy\u1ec3n\u00a0\u1edf b\u00e0i vi\u1ebft d\u01b0\u1edbi\u00a0\u0111\u00e2y.<\/span><\/p>\n

1. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n\u00a0ti\u1ec1n m\u1eb7t<\/span><\/span><\/h2>\n

Theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a>, <\/strong>li\u00ean quan t\u1edbi ti\u1ec1n m\u1eb7t, g\u1ed3m nh\u1eefng t\u00e0i kho\u1ea3n sau:<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1111 – Ti\u1ec1n Vi\u1ec7t Nam: Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh thu, chi, t\u1ed3n qu\u1ef9 ti\u1ec1n Vi\u1ec7t Nam t\u1ea1i qu\u1ef9 ti\u1ec1n m\u1eb7t.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1112 – Ngo\u1ea1i t\u1ec7: Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh thu, chi, ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 v\u00e0 s\u1ed1 d\u01b0 ngo\u1ea1i t\u1ec7 t\u1ea1i qu\u1ef9 ti\u1ec1n m\u1eb7t theo gi\u00e1 tr\u1ecb quy \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1113 – V\u00e0ng ti\u1ec1n t\u1ec7: Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng v\u00e0 gi\u00e1 tr\u1ecb v\u00e0ng ti\u1ec1n t\u1ec7 t\u1ea1i qu\u1ef9 c\u1ee7a doanh nghi\u1ec7p<\/span><\/p>\n

a) S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t (VN\u0110)<\/strong><\/span><\/p>\n

M\u1ed9t s\u1ed1 giao d\u1ecbch k\u1ebf to\u00e1n ch\u1ee7 y\u1ebfu li\u00ean quan\u00a0\u0111\u1ebfn ti\u1ec1n m\u1eb7t (VN\u0110)\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft\u00a0\u1edf s\u01a1\u00a0\u0111\u1ed3 d\u01b0\u1edbi\u00a0\u0111\u00e2y:<\/span><\/p>\n

\"S\u01a1<\/span><\/p>\n

b) S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t (ngo\u1ea1i t\u1ec7)<\/strong><\/span><\/p>\n

C\u00e1c giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu li\u00ean quan\u00a0\u0111\u1ebfn ti\u1ec1n m\u1eb7t (ngo\u1ea1i t\u1ec7)\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft\u00a0\u1edf s\u01a1\u00a0\u0111\u1ed3 d\u01b0\u1edbi\u00a0\u0111\u00e2y<\/span><\/p>\n

\"S\u01a1<\/span><\/p>\n

c) S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n\u00a0\u0111\u00e1nh gi\u00e1 l\u1ea1i v\u00e0ng ti\u1ec1n t\u1ec7<\/strong><\/span><\/p>\n

T\u1ea1i Kho\u1ea3n 5\u00a0\u0110i\u1ec1u 11 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong> quy\u00a0\u0111\u1ecbnh th\u00ec t\u1ea1i th\u1eddi\u00a0\u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy\u00a0\u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, doanh nghi\u1ec7p ph\u1ea3i\u00a0\u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 v\u00e0ng ti\u1ec1n t\u1ec7 theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf<\/span><\/p>\n

\"S\u01a1<\/span><\/p>\n

\u0110\u1ec3 chi ti\u1ebft h\u01a1n\u00a0s\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t\u00a0v\u1ec1\u00a0n\u1ed9i dung nghi\u1ec7p v\u1ee5 v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n m\u1eddi b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft: <\/span><\/p>\n

C\u00e1ch h\u1ea1ch to\u00e1n ti\u1ec1n m\u1eb7t \u00a0– TK 111<\/a><\/span><\/p>\n

2. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/span><\/h2>\n

Theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong>\u00a0li\u00ean quan t\u1edbi ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng g\u1ed3m nh\u1eefng t\u00e0i kho\u1ea3n sau:<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1121 – Ti\u1ec1n Vi\u1ec7t Nam<\/em>: Ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n g\u1eedi v\u00e0o, r\u00fat ra v\u00e0 hi\u1ec7n \u0111ang g\u1eedi t\u1ea1i Ng\u00e2n h\u00e0ng b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1122 – Ngo\u1ea1i t\u1ec7<\/em>: Ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n g\u1eedi v\u00e0o, r\u00fat ra v\u00e0 hi\u1ec7n \u0111ang g\u1eedi t\u1ea1i Ng\u00e2n h\u00e0ng b\u1eb1ng ngo\u1ea1i t\u1ec7 c\u00e1c lo\u1ea1i \u0111\u00e3 quy \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1123 – V\u00e0ng ti\u1ec1n t\u1ec7<\/em>: Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng v\u00e0 gi\u00e1 tr\u1ecb v\u00e0ng ti\u1ec1n t\u1ec7 c\u1ee7a doanh nghi\u1ec7p \u0111ang g\u1eedi t\u1ea1i Ng\u00e2n h\u00e0ng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/span><\/p>\n

a) S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng (VN\u0110)<\/strong><\/span><\/p>\n

C\u00e1c giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu li\u00ean quan\u00a0\u0111\u1ebfn ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng (VN\u0110) d\u01b0\u1ee3c th\u1ec3 hi\u1ec7n d\u01b0\u1edbi s\u01a1\u00a0\u0111\u1ed3 sau:<\/span><\/p>\n

\"S\u01a1<\/span><\/p>\n

b) S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng (ngo\u1ea1i t\u1ec7)<\/strong><\/span><\/p>\n

C\u00e1c giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu li\u00ean quan\u00a0\u0111\u1ebfn ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng (ngo\u1ea1i t\u1ec7)\u00a0\u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n\u00a0\u1edf s\u01a1\u00a0\u0111\u1ed3 d\u01b0\u1edbi\u00a0\u0111\u00e2y:<\/span><\/p>\n

\"S\u01a1<\/span><\/p>\n

c) S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n\u00a0\u0111\u00e1nh gi\u00e1 l\u1ea1i v\u00e0ng ti\u1ec1n t\u1ec7<\/strong><\/span><\/p>\n

T\u1ea1i\u00a0\u0110i\u1ec3m g Kho\u1ea3n 1\u00a0\u0110i\u1ec1u 13 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong> quy\u00a0\u0111\u1ecbnh th\u00ec t\u1ea1i t\u1ea5t c\u00e1c th\u1eddi\u00a0\u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy\u00a0\u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt doanh nghi\u1ec7p ph\u1ea3i\u00a0\u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 ngo\u1ea1i t\u1ec7 v\u00e0 v\u00e0ng ti\u1ec1n t\u1ec7<\/span><\/p>\n

\"S\u01a1<\/span><\/p>\n

\u0110\u1ec3 chi ti\u1ebft h\u01a1n\u00a0s\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng\u00a0v\u1ec1\u00a0n\u1ed9i dung nghi\u1ec7p v\u1ee5 v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n m\u1eddi b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft: C\u00e1ch h\u1ea1ch to\u00e1n TK 112 – Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/a><\/span><\/p>\n

3. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n ti\u1ec1n\u00a0\u0111ang chuy\u1ec3n<\/strong><\/span><\/p>\n

Theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong>, t\u00e0i kho\u1ea3n 113 –\u00a0T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p \u0111\u00e3 n\u1ed9p v\u00e0o Ng\u00e2n h\u00e0ng, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, \u0111\u00e3 g\u1eedi b\u01b0u \u0111i\u1ec7n \u0111\u1ec3 chuy\u1ec3n cho Ng\u00e2n h\u00e0ng nh\u01b0ng ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c gi\u1ea5y b\u00e1o C\u00f3, \u0111\u00e3 tr\u1ea3 cho doanh nghi\u1ec7p kh\u00e1c hay \u0111\u00e3 l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n t\u1ea1i Ng\u00e2n h\u00e0ng \u0111\u1ec3 tr\u1ea3 cho doanh nghi\u1ec7p kh\u00e1c nh\u01b0ng ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c gi\u1ea5y b\u00e1o N\u1ee3 hay b\u1ea3n sao k\u00ea c\u1ee7a Ng\u00e2n h\u00e0ng.<\/span><\/p>\n

C\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ch\u1ee7 y\u1ebfu li\u00ean quan\u00a0\u0111\u1ebfn ti\u1ec1n\u00a0\u0111ang chuy\u1ec3n\u00a0\u0111\u01b0\u1ee3c th\u1ec3 hi\u1ec7n\u00a0\u1edf s\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n sau:<\/span><\/p>\n

\"S\u01a1<\/span><\/p>\n

\u0110\u1ec3 chi ti\u1ebft h\u01a1n\u00a0s\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ti\u1ec1n \u0111ang chuy\u1ec3n\u00a0v\u1ec1\u00a0n\u1ed9i dung nghi\u1ec7p v\u1ee5 v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n m\u1eddi b\u1ea1n tham kh\u1ea3o b\u00e0i vi\u1ebft: C\u00e1ch h\u1ea1ch to\u00e1n TK 113 – Ti\u1ec1n \u0111ang chuy\u1ec3n<\/a><\/span><\/p>\n

Xem th\u00eam:<\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng v\u00e0 ti\u1ec1n \u0111ang chuy\u1ec3n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u1edbi nh\u1ea5t. M\u1eddi b\u1ea1n \u0111\u1ecdc tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":10698,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1178,1306],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/9940"}],"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=9940"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/9940\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/10698"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=9940"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=9940"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}