{"id":3164,"date":"2021-12-07T10:33:59","date_gmt":"2021-12-07T03:33:59","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&p=3164"},"modified":"2021-12-10T09:24:59","modified_gmt":"2021-12-10T02:24:59","slug":"cac-but-toan-hach-toan-ket-chuyen-dinh-ky","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/cac-but-toan-hach-toan-ket-chuyen-dinh-ky\/","title":{"rendered":"C\u00e1c b\u00fat to\u00e1n h\u1ea1ch to\u00e1n, k\u1ebft chuy\u1ec3n \u0111\u1ecbnh k\u1ef3"},"content":{"rendered":"

Ngu\u1ed3n: H\u00e0 Tu\u1ea5n Anh, Facebook, 04-12-2021<\/em><\/p>\n

B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y chia s\u1ebb vi\u1ec7c t\u1eadp h\u1ee3p c\u00e1c b\u00fat to\u00e1n h\u1ea1ch to\u00e1n, c\u00e1c b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n \u0111\u1ecbnh k\u1ef3.<\/p>\n

H\u1ea1ch to\u00e1n \u0111\u00e2u n\u0103m<\/h2>\n

1. \u00a0K\u1ebft chuy\u1ec3n l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i n\u0103m nay sang n\u0103m tr\u01b0\u1edbc<\/h3>\n

Tr\u01b0\u1eddng h\u1ee3p TK 4212 c\u00f3 s\u1ed1 d\u01b0 C\u00f3 ( l\u00e3i ) – DN l\u00e3i :<\/p>\n

N\u1ee3 TK 4212<\/p>\n

C\u00f3 TK 4211<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p TK 4212 c\u00f3 s\u1ed1 d\u01b0 N\u1ee3( l\u1ed7 ) – DN l\u1ed7 :<\/p>\n

N\u1ee3 TK 4211<\/p>\n

C\u00f3 TK 4212<\/p>\n

2. H\u1ea1ch to\u00e1n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/h3>\n

H\u1ea1ch to\u00e1n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i theo v\u1ed1n \u0111i\u1ec1u l\u1ec7 ho\u1eb7c v\u1ed1n \u0111\u1ea7u t\u01b0 tr\u00ean gi\u1ea5y ph\u00e9p \u0111\u0103ng k\u00fd kinh doanh ho\u1eb7c gi\u1ea5y ph\u00e9p \u0111\u1ea7u t\u01b0<\/p>\n

N\u1ee3 TK 6425, 64225<\/p>\n

C\u00f3 TK 3339<\/p>\n

N\u1ed9p ti\u1ec1n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/p>\n

N\u1ee3 TK 3339<\/p>\n

C\u00f3 TK 111,112<\/p>\n

H\u1ea1ch to\u00e1n h\u00e0ng th\u00e1ng<\/h2>\n

1. H\u1ea1ch to\u00e1n v\u1ec1 ti\u1ec1n l\u01b0\u01a1ng cu\u1ed1i th\u00e1ng<\/h3>\n

Tr\u00edch b\u1ea3o hi\u1ec3m c\u00e1c lo\u1ea1i theo quy \u0111\u1ecbnh (t\u00ednh v\u00e0o chi ph\u00ed) 23.5% l\u01b0\u01a1ng \u0111\u00f3ng b\u1ea3o hi\u1ec3m (BHXH 17.5%, BHYT 3%, BHTN 1%, KPC\u0110 2%):<\/p>\n

N\u1ee3 TK 622, 6271, 6411, 6421<\/p>\n

C\u00f3 Tk 334<\/p>\n

C\u00f3 TK 3382 (BHC\u0110 2%)<\/p>\n

C\u00f3 TK 3383 (BHXH 17.5%)<\/p>\n

C\u00f3 TK 3384 (BHYT 3%)<\/p>\n

C\u00f3 TK 3386 (BHTN 1%) (Theo TT 200\/2014\/TT-BTC)<\/p>\n

(C\u00f3 TK 3385 – Theo TT 133\/2016\/TT-BTC)<\/p>\n

Tr\u00edch b\u1ea3o hi\u1ec3m c\u00e1c lo\u1ea1i theo quy \u0111\u1ecbnh v\u00e0 ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng:<\/p>\n

N\u1ee3 TK 334 (10,5%)<\/p>\n

C\u00f3 TK 3383 (BHXH 8%)<\/p>\n

C\u00f3 TK 3384 (BHYT 1,5%)<\/p>\n

C\u00f3 TK 3386 (BHTN 1%) ( Theo TT 200\/2014\/TT-BTC)<\/p>\n

(C\u00f3 TK 3385 – Theo TT 133\/2016\/TT-BTC)<\/p>\n

N\u1ed9p c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m theo quy \u0111\u1ecbnh:<\/p>\n

N\u1ee3 TK 3382 (BHC\u0110 2%)<\/p>\n

N\u1ee3 TK 3383 (BHXH 25.5%)<\/p>\n

N\u1ee3 TK 3384 (BHYT 4,5%)<\/p>\n

N\u1ee3 TK 3386 ho\u1eb7c 3385 (BHTN 2%)<\/p>\n

C\u00f3 TK 112 (34,5%)<\/p>\n

T\u00ednh thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (n\u1ebfu c\u00f3):<\/p>\n

N\u1ee3 TK 334 Thu\u1ebf TNCN<\/p>\n

C\u00f3 TK 3335<\/p>\n

Thanh to\u00e1n ti\u1ec1n l\u01b0\u01a1ng cho c\u00f4ng nh\u00e2n vi\u00ean:<\/p>\n

S\u1ed1 ti\u1ec1n l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng sau khi \u0111\u00e3 tr\u1eeb thu\u1ebf, b\u1ea3o hi\u1ec3m v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c<\/p>\n

N\u1ee3 TK 334<\/p>\n

C\u00f3 TK 111, 112<\/p>\n

T\u1ed5ng ti\u1ec1n thu\u1ebf \u0111\u00e3 kh\u1ea5u tr\u1eeb c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng trong th\u00e1ng ho\u1eb7c qu\u00fd:<\/p>\n

N\u1ed9p thu\u1ebf Thu nh\u1eadp c\u00e1 nh\u00e2n (H\u1ed3 s\u01a1 khai thu\u1ebf 05\/KK-TNCN, gi\u1ea5y n\u1ed9p ti\u1ec1n v\u00e0o ng\u00e2n s\u00e1ch nh\u00e0 n\u01b0\u1edbc)<\/p>\n

N\u1ee3 TK 3335<\/p>\n

C\u00f3 TK 111, 112<\/p>\n

N\u1ed9p BH l\u00ean c\u01a1 quan b\u1ea3o hi\u1ec3m:<\/p>\n

N\u1ee3 TK 3383, 3384, 3386 ho\u1eb7c 3385<\/p>\n

C\u00f3 TK 111, 112<\/p>\n

\"\"<\/p>\n

2. H\u1ea1ch to\u00e1n tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u00e0ng th\u00e1ng<\/h3>\n

N\u1ee3 TK 154,622,627,641,642..<\/p>\n

C\u00f3 TK 214 = T\u1ed5ng kh\u1ea5u hao \u0111\u00e3 tr\u00edch trong k\u1ef3.<\/p>\n

3. H\u1ea1ch to\u00e1n ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/h3>\n

N\u1ee3 TK : 154, 627, 641, 642..<\/p>\n

C\u00f3 TK 242 = T\u1ed5ng s\u1ed1 ph\u00e2n b\u1ed5 trong k\u1ef3.<\/p>\n

4. K\u1ebft chuy\u1ec3n thu\u1ebf GTGT<\/h3>\n

N\u1ebfu \u0111\u1ea7u k\u1ef3 TK 133 + ph\u00e1t sinh trong k\u1ef3 TK 133 > ph\u00e1t sinh trong k\u1ef3 TK 333 ( B\u00ean c\u00f3 TK 333 \u2013 B\u00ean N\u1ee3 TK 333) => l\u1ea5y ph\u00e1t sinh 333.<\/p>\n

V\u00ed d\u1ee5 1 :<\/strong><\/p>\n

S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 TK 133 : 20.000.000\u0111<\/p>\n

Ph\u00e1t sinh n\u1ee3 TK 133 : 20.000.000\u0111<\/p>\n

Ph\u00e1t sinh c\u00f3 TK 333 : 10.000.000\u0111<\/p>\n

Ph\u00e1t sinh N\u1ee3 Tk 333 : 2.000.000\u0111<\/p>\n

=> S\u1ed1 thu\u1ebf GTGT k\u1ebft chuy\u1ec3n l\u00e0 : N\u1ee3 TK 333\/ C\u00f3 TK 133 : 8.000.000\u0111<\/p>\n

N\u1ebfu \u0111\u1ea7u k\u1ef3 TK 133 + ph\u00e1t sinh trong k\u1ef3 TK 133 < ph\u00e1t sinh trong k\u1ef3 TK 333 => l\u1ea5y \u0111\u1ea7u k\u1ef3<\/p>\n

TK 133 + ph\u00e1t sinh trong k\u1ef3 TK 133.<\/p>\n

V\u00ed d\u1ee5 2 :<\/strong><\/p>\n

S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 TK 133 : 2.000.000\u0111<\/p>\n

Ph\u00e1t sinh n\u1ee3 TK 133 : 18.000.000\u0111<\/p>\n

Ph\u00e1t sinh c\u00f3 TK 333 : 24.000.000\u0111<\/p>\n

Ph\u00e1t sinh N\u1ee3 Tk 333 : 2.000.000\u0111<\/p>\n

=> S\u1ed1 thu\u1ebf GTGT k\u1ebft chuy\u1ec3n l\u00e0 : N\u1ee3 TK 333\/ C\u00f3 TK 133 : 20.000.000\u0111<\/p>\n

5. H\u1ea1ch to\u00e1n k\u1ebft chuy\u1ec3n kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/h3>\n

Th\u00f4ng t\u01b0 200\/2014\/TT-BTC :<\/p>\n

N\u1ee3 TK 511<\/p>\n

C\u00f3 TK 521<\/p>\n

Th\u00f4ng t\u01b0 133\/2016\/TT-BTC : B\u00ean N\u1ee3:<\/p>\n