{"id":3183,"date":"2021-12-07T11:45:30","date_gmt":"2021-12-07T04:45:30","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&p=3183"},"modified":"2021-12-07T11:46:50","modified_gmt":"2021-12-07T04:46:50","slug":"hach-toan-ke-toan-tai-san-co-dinh-huu-hinh","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/hach-toan-ke-toan-tai-san-co-dinh-huu-hinh\/","title":{"rendered":"H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (h\u1eefu h\u00ecnh)"},"content":{"rendered":"

Ngu\u1ed3n: K\u1ebf to\u00e1n Thi\u00ean \u01b0ng<\/em><\/p>\n

Khi doanh nghi\u1ec7p mua t\u00e0i s\u1ea3n v\u1ec1 \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh m\u00e0 t\u00e0i s\u1ea3n \u0111\u00f3 th\u1ecfa m\u00e3n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ki\u1ec7n l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh: c\u00f3 gi\u00e1 tr\u1ecb t\u1eeb 30 tri\u1ec7u \u0111\u1ed3ng v\u00e0 c\u00f3 th\u1eddi gian s\u1eed d\u1ee5ng tr\u00ean 1 n\u0103m tr\u1edf l\u00ean th\u00ec k\u1ebf to\u00e1n coi \u0111\u00f3 l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 211.
\n(Theo \u0111i\u1ec1u 3 c\u1ee7a TT 45\/2013\/TT-BTC, tr\u01b0\u1edbc \u0111\u00e2y nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 x\u00e1c \u0111\u1ecbnh l\u00e0 t\u1eeb 10 tri\u1ec7u)<\/p>\n

1. H\u1ea1ch to\u00e1n t\u0103ng TSC\u0110<\/h2>\n

1.1 Mua s\u1eafm<\/h3>\n

C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh nguy\u00ean gi\u00e1 c\u1ee7a TSC\u0110 v\u00e0 h\u1ea1ch to\u00e1n:<\/p>\n

N\u1ee3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh (Gi\u00e1 mua ch\u01b0a c\u00f3 thu\u1ebf GTGT).<\/p>\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1332) (N\u1ebfu c\u00f3 v\u00e0 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb)<\/p>\n

C\u00f3 c\u00e1c TK 111, 112, 311…<\/p>\n

N\u1ebfu TSC\u0110 \u0111\u01b0\u1ee3c mua s\u1eafm b\u1eb1ng ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB ho\u1eb7c qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n c\u1ee7a doanh nghi\u1ec7p d\u00f9ng v\u00e0o SXKD, k\u1ebf to\u00e1n ph\u1ea3i ghi t\u0103ng ngu\u1ed3n v\u1ed1n kinh doanh, gi\u1ea3m ngu\u1ed3n v\u1ed1n XDCB ho\u1eb7c gi\u1ea3m qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n khi quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c duy\u1ec7t, ghi:<\/p>\n

N\u1ee3 TK 414 – Qu\u1ef9 \u0111\u1ea7u t\u01b0 ph\u00e1t tri\u1ec3n<\/p>\n

N\u1ee3 TK 441 – Ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB<\/p>\n

C\u00f3 TK 411- Ngu\u1ed3n v\u1ed1n kinh doanh<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p mua TSC\u0110 h\u1eefu h\u00ecnh theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p:
\nKhi mua TSC\u0110 h\u1eefu h\u00ecnh theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p v\u00e0 \u0111\u01b0a v\u1ec1 s\u1eed d\u1ee5ng ngay cho XDCB, ghi:<\/p>\n

N\u1ee3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh (Nguy\u00ean gi\u00e1 – ghi theo gi\u00e1 mua tr\u1ea3 ti\u1ec1n ngay)<\/p>\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1332) (N\u1ebfu c\u00f3)<\/p>\n

N\u1ee3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc d\u00e0i h\u1ea1n [Ph\u1ea7n l\u00e3i tr\u1ea3 ch\u1eadm l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n tr\u1eeb (-) Gi\u00e1 mua tr\u1ea3 ti\u1ec1n ngay tr\u1eeb (-) Thu\u1ebf GTGT (n\u1ebfu c\u00f3)<\/p>\n

C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (T\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/p>\n

\u0110\u1ecbnh k\u1ef3, thanh to\u00e1n ti\u1ec1n cho ng\u01b0\u1eddi b\u00e1n, ghi:<\/p>\n

N\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/p>\n

C\u00f3 c\u00e1c TK 111, 112 (S\u1ed1 ph\u1ea3i tr\u1ea3 \u0111\u1ecbnh k\u1ef3 bao g\u1ed3m c\u1ea3 gi\u00e1 g\u1ed1c v\u00e0 l\u00e3i tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p ph\u1ea3i tr\u1ea3 t\u1eebng k\u1ef3).<\/p>\n

\u0110\u1ecbnh k\u1ef3, t\u00ednh v\u00e0o chi ph\u00ed theo s\u1ed1 l\u00e3i tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p ph\u1ea3i tr\u1ea3 c\u1ee7a t\u1eebng k\u1ef3, ghi:<\/p>\n

N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh<\/p>\n

C\u00f3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc d\u00e0i h\u1ea1n.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p mua TSC\u0110 h\u1eefu h\u00ecnh l\u00e0 nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ngay cho ho\u1ea1t \u0111\u1ed9ng SXKD, ghi:<\/p>\n

N\u1ee3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh Nguy\u00ean gi\u00e1 – chi ti\u1ebft nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac)<\/p>\n

N\u1ee3 TK 213 – TSC\u0110 v\u00f4 h\u00ecnh (Nguy\u00ean gi\u00e1 chi ti\u1ebft quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t)<\/p>\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (N\u1ebfu c\u00f3)<\/p>\n

C\u00f3 c\u00e1c TK 111, 112, 331…<\/p>\n

1.2. Nh\u1eadn v\u1ed1n g\u00f3p ho\u1eb7c nh\u1eadn v\u1ed1n c\u1ea5p b\u1eb1ng<\/h3>\n

N\u1ee3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh<\/p>\n

C\u00f3 TK 411 – Ngu\u1ed3n v\u1ed1n kinh doanh<\/p>\n

1.3. \u0110\u01b0\u1ee3c t\u00e0i tr\u1ee3, bi\u1ebfu, t\u1eb7ng<\/h3>\n

Khi \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3, bi\u1ebfu, t\u1eb7ng v\u00e0 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ngay cho SXKD ghi:<\/p>\n

N\u1ee3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh<\/p>\n

C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c.<\/p>\n

C\u00e1c chi ph\u00ed kh\u00e1c li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn TSC\u0110 h\u1eefu h\u00ecnh \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3, bi\u1ebfu, t\u1eb7ng t\u00ednh v\u00e0o nguy\u00ean gi\u00e1, ghi:<\/p>\n

N\u1ee3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh<\/p>\n

C\u00f3 c\u00e1c TK 111, 112, 331…<\/p>\n

1.4. T\u1ef1 ch\u1ebf<\/h3>\n

Khi s\u1eed d\u1ee5ng s\u1ea3n ph\u1ea9m do doanh nghi\u1ec7p t\u1ef1 ch\u1ebf t\u1ea1o \u0111\u1ec3 chuy\u1ec3n th\u00e0nh TSC\u0110 h\u1eefu h\u00ecnh s\u1eed d\u1ee5ng cho SXKD, ghi:<\/p>\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n b\u00e1n h\u00e0ng<\/p>\n

C\u00f3 TK 155 – Th\u00e0nh ph\u1ea9m (N\u1ebfu xu\u1ea5t kho ra s\u1eed d\u1ee5ng)<\/p>\n

C\u00f3 TK 154 – Chi ph\u00ed SXKD d\u1edf dang (N\u1ebfu s\u1ea3n xu\u1ea5t xong \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ngay, kh\u00f4ng qua kho).<\/p>\n

\u0110\u1ed3ng th\u1eddi ghi t\u0103ng TSC\u0110 h\u1eefu h\u00ecnh:<\/p>\n

N\u1ee3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh<\/p>\n

C\u00f3 TK 512 – Doanh thu b\u00e1n h\u00e0ng n\u1ed9i b\u1ed9 Doanh thu l\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t th\u1ef1c t\u1ebf s\u1ea3n ph\u1ea9m).<\/p>\n

Chi ph\u00ed l\u1eafp \u0111\u1eb7t, ch\u1ea1y th\u1eed… li\u00ean quan \u0111\u1ebfn TSC\u0110 h\u1eefu h\u00ecnh, ghi:<\/p>\n

N\u1ee3 TK 211- TSC\u0110 h\u1eefu h\u00ecnh<\/p>\n

C\u00f3 c\u00e1c TK 111, 112, 113…<\/p>\n

1.5. \u0110\u1ea7u t\u01b0 XDCB ho\u00e0n th\u00e0nh<\/h3>\n

Tr\u01b0\u1eddng h\u1ee3p qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 XDCB \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n tr\u00ean c\u00f9ng h\u1ec7 th\u1ed1ng s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb:<\/p>\n

Khi c\u00f4ng t\u00e1c XDCB ho\u00e0n th\u00e0nh nghi\u1ec7m thu, b\u00e0n giao \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh, ghi:<\/p>\n

N\u1ee3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh (Nguy\u00ean gi\u00e1)<\/p>\n

C\u00f3 TK 241 – X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang.<\/p>\n

N\u1ebfu t\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh qua \u0111\u1ea7u t\u01b0 kh\u00f4ng th\u1ecfa m\u00e3n c\u00e1c ti\u00eau chu\u1ea9n ghi nh\u1eadn TSC\u0110 h\u1eefu h\u00ecnh theo quy \u0111\u1ecbnh c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n TSC\u0110 h\u1eefu h\u00ecnh, ghi:<\/p>\n

N\u1ee3 c\u00e1c TK 152, 153 (N\u1ebfu l\u00e0 v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 nh\u1eadp kho)<\/p>\n

C\u00f3 TK 241 – XDCB d\u1edf dang.<\/p>\n

N\u1ebfu doanh nghi\u1ec7p s\u1eed d\u1ee5ng ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n ho\u1eb7c c\u00e1c qu\u1ef9 doanh nghi\u1ec7p \u0111\u1ec3 \u0111\u1ea7u t\u01b0 XDCB, k\u1ebf to\u00e1n ghi t\u0103ng ngu\u1ed3n v\u1ed1n kinh doanh, gi\u1ea3m ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB v\u00e0 c\u00e1c qu\u1ef9 doanh nghi\u1ec7p khi quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c duy\u1ec7t.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 XDCB kh\u00f4ng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n tr\u00ean c\u00f9ng h\u1ec7 th\u1ed1ng s\u1ed1 k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb (\u0110\u01a1n v\u1ecb ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u00f3 t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n ri\u00eang \u0111\u1ec3 theo d\u00f5i qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 XDCB):<\/p>\n

Khi doanh nghi\u1ec7p nh\u1eadn b\u00e0n giao TSC\u0110 l\u00e0 s\u1ea3n ph\u1ea9m \u0111\u1ea7u t\u01b0 XDCB ho\u00e0n th\u00e0nh v\u00e0 ngu\u1ed3n v\u1ed1n h\u00ecnh th\u00e0nh TSC\u0110 (K\u1ec3 c\u1ea3 b\u00e0n giao kho\u1ea3n vay \u0111\u1ea7u t\u01b0 XDCB), ghi:<\/p>\n

N\u1ee3 TK 211 – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh (Nguy\u00ean gi\u00e1)<\/p>\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1332) (N\u1ebfu c\u00f3 kh\u1ea5u tr\u1eeb)<\/p>\n

C\u00f3 TK 411 – Ngu\u1ed3n v\u1ed1n kinh doanh (Ph\u1ea7n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu)<\/p>\n

C\u00f3 TK 341 – Vay d\u00e0i h\u1ea1n (Ph\u1ea7n v\u1ed1n vay c\u00e1c t\u1ed5 ch\u1ee9c t\u00edn d\u1ee5ng); ho\u1eb7c<\/p>\n

C\u00f3 TK 343 – Tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh (Ph\u1ea7n v\u1ed1n vay tr\u1ef1c ti\u1ebfp do ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu).<\/p>\n

C\u00f3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 (Ph\u1ea7n v\u1ed1n \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean giao).<\/p>\n

\u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p Nh\u00e0 n\u01b0\u1edbc, n\u1ebfu TSC\u0110 (\u0110\u1ea7u t\u01b0 qua nhi\u1ec1u n\u0103m) \u0111\u01b0\u1ee3c nghi\u1ec7m thu, b\u00e0n giao theo gi\u00e1 tr\u1ecb \u1edf th\u1eddi \u0111i\u1ec3m b\u00e0n giao c\u00f4ng tr\u00ecnh (Theo gi\u00e1 tr\u1ecb ph\u00ea duy\u1ec7t c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n), ghi:<\/p>\n

N\u1ee3 TK 211 – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh (Nguy\u00ean gi\u00e1 \u0111\u01b0\u1ee3c duy\u1ec7t)<\/p>\n

C\u00f3 TK 411 – Ngu\u1ed3n v\u1ed1n kinh doanh (Ph\u1ea7n v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu) C\u00f3 TK 341 – Vay d\u00e0i h\u1ea1n<\/p>\n

C\u00f3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng tr\u00ecnh ho\u1eb7c h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh XDCB ho\u00e0n th\u00e0nh \u0111\u00e3 b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng<\/strong>, nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c duy\u1ec7t quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0, th\u00ec doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o chi ph\u00ed \u0111\u1ea7u t\u01b0 XDCB th\u1ef1c t\u1ebf, t\u1ea1m t\u00ednh nguy\u00ean gi\u00e1 \u0111\u1ec3 h\u1ea1ch to\u00e1n t\u0103ng TSC\u0110 (\u0110\u1ec3 c\u00f3 c\u01a1 s\u1edf t\u00ednh v\u00e0 tr\u00edch kh\u1ea5u hao TSC\u0110 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng). Sau khi quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB \u0111\u01b0\u1ee3c duy\u1ec7t, n\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch so v\u1edbi gi\u00e1 tr\u1ecb TSC\u0110 \u0111\u00e3 t\u1ea1m t\u00ecnh th\u00ec k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n \u0111i\u1ec1u ch\u1ec9nh t\u0103ng, gi\u1ea3m s\u1ed1 ch\u00eanh l\u1ec7ch.<\/p>\n

Chi ph\u00ed ph\u00e1t sinh sau ghi nh\u1eadn ban \u0111\u1ea7u li\u00ean quan \u0111\u1ebfn TSC\u0110 h\u1eefu h\u00ecnh nh\u01b0 \u0111\u00e3 s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p<\/strong>:<\/p>\n

Khi ph\u00e1t sinh chi ph\u00ed s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p TSC\u0110 h\u1eefu h\u00ecnh sau khi ghi nh\u1eadn ban \u0111\u1ea7u, ghi<\/p>\n

N\u1ee3 TK 241 – XDCB d\u1edf dang<\/p>\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1332)<\/p>\n

C\u00f3 c\u00e1c TK 112, 152, 331, 334\u2026<\/p>\n

\"\"<\/p>\n

2. H\u1ea1ch to\u00e1n gi\u1ea3m TSC\u0110<\/h2>\n

2.1. Nh\u01b0\u1ee3ng b\u00e1n<\/h3>\n

Khi nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 h\u1eefu h\u00ecnh ph\u1ea3i l\u00e0m \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u1ee7 t\u1ee5c c\u1ea7n thi\u1ebft (L\u1eadp H\u1ed9i \u0111\u1ed3ng x\u00e1c \u0111\u1ecbnh gi\u00e1, th\u00f4ng b\u00e1o c\u00f4ng khai v\u00e0 t\u1ed5 ch\u1ee9c \u0111\u1ea5u gi\u00e1, c\u00f3 h\u1ee3p \u0111\u1ed3ng mua b\u00e1n, bi\u00ean b\u1ea3n giao nh\u1eadn TSC\u0110…). C\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n giao nh\u1eadn TSC\u0110 v\u00e0 h\u00f3a \u0111\u01a1n nh\u01b0\u1ee3ng b\u00e1n TSC\u0110:<\/p>\n

N\u1ee3 c\u00e1c TK 111, 112, 131,..<\/p>\n

C\u00f3 TK 3331 – Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p (33311) (N\u1ebfu DN k\u00ea khai thu\u1ebf GTGT theo PP kh\u1ea5u tr\u1eeb)<\/p>\n

C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c (Gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf GTGT).<\/p>\n

C\u0103n c\u1ee9 Bi\u00ean b\u1ea3n giao nh\u1eadn TSC\u0110 \u0111\u1ec3 ghi gi\u1ea3m TSC\u0110 \u0111\u00e3 nh\u01b0\u1ee3ng b\u00e1n:<\/p>\n

N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (2141) (Gi\u00e1 tr\u1ecb \u0111\u00e3 hao m\u00f2n)<\/p>\n

N\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c (Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/p>\n

C\u00f3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh (Nguy\u00ean gi\u00e1).<\/p>\n

C\u00e1c chi ph\u00ed ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o b\u00ean N\u1ee3 TK 811 \u201cChi ph\u00ed kh\u00e1c\u201d.<\/p>\n

N\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c (Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i) | N\u1ee3 TK 1331 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (N\u1ebfu c\u00f3)<\/p>\n

C\u00f3 TK 111, 112, 331…<\/p>\n

2.2. Thanh l\u00fd<\/h3>\n

TSC\u0110 thanh l\u00fd l\u00e0 nh\u1eefng TSC\u0110 h\u01b0 h\u1ecfng, kh\u00f4ng th\u1ec3 ti\u1ebfp t\u1ee5c s\u1eed d\u1ee5ng \u0111\u01b0\u1ee3c, nh\u1eefng TSC\u0110 l\u1ea1c h\u1eadu v\u1ec1 k\u1ef9 thu\u1eadt ho\u1eb7c kh\u00f4ng ph\u00f9 v\u1edbi y\u00eau c\u1ea7u s\u1ea3n xu\u1ea5t, kinh doanh. Khi c\u00f3 TSC\u0110 thanh l\u00fd, \u0111\u01a1n v\u1ecb ph\u1ea3i ra quy\u1ebft \u0111\u1ecbnh thanh l\u00fd, th\u00e0nh l\u1eadp H\u1ed9i \u0111\u1ed3ng thanh l\u00fd TSC\u0110. H\u1ed9i \u0111\u1ed3ng thanh l\u00fd TSC\u0110 c\u00f3 nhi\u1ec7m v\u1ee5 t\u1ed5 ch\u1ee9c th\u1ef1c hi\u1ec7n vi\u1ec7c thanh l\u00fd TSC\u0110 theo \u0111\u00fang tr\u00ecnh t\u1ef1, th\u1ee7 t\u1ee5c quy \u0111\u1ecbnh trong ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh v\u00e0 l\u1eadp \u201cBi\u00ean b\u1ea3n thanh l\u00fd TSC\u0110 theo m\u1eabu quy \u0111\u1ecbnh. Bi\u00ean b\u1ea3n \u0111\u01b0\u1ee3c l\u1eadp th\u00e0nh 2 b\u1ea3n, 1 b\u1ea3n chuy\u00ean cho ph\u00f2ng k\u1ebf to\u00e1n \u0111\u1ec3 theo d\u00f5i ghi s\u1ed1, 1 b\u1ea3n giao cho \u0111\u01a1n v\u1ecb qu\u1ea3n l\u00fd, s\u1eed d\u1ee5ng TSC\u0110. C\u0103n c\u1ee9 v\u00e0o Bi\u00ean b\u1ea3n thanh l\u00fd v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n thu, chi thanh l\u00fd TSC\u0110, … k\u1ebf to\u00e1n ghi s\u1ed5 nh\u01b0 tr\u01b0\u1eddng h\u1ee3p nh\u01b0\u1ee3ng b\u00e1n TSC\u0110.<\/p>\n

2.3. G\u00f3p v\u1ed1n v\u00e0o c\u01a1 s\u1edf kinh doanh \u0111\u1ed3ng ki\u1ec3m so\u00e1t<\/h3>\n

N\u1ee3 TK 222 – V\u1ed1n g\u00f3p li\u00ean doanh (Theo gi\u00e1 tr\u1ecb do c\u00e1c b\u00ean li\u00ean doanh \u0111\u00e1nh gi\u00e1)<\/p>\n

N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (S\u1ed1 kh\u1ea5u hao \u0111\u00e3 tr\u00edch)<\/p>\n

N\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c (S\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110).<\/p>\n

C\u00f3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh Nguy\u00ean gi\u00e1)<\/p>\n

C\u00f3 TK 3387 – Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n (S\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i l\u1edbn h\u01a1n gi\u00e1 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 s\u1ebd \u0111\u01b0\u1ee3c ho\u00e3n l\u1ea1i ph\u1ea7n ch\u00eanh l\u1ec7ch t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n l\u1ee3i \u00edch c\u1ee7a m\u00ecnh trong li\u00ean doanh)<\/p>\n

C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c (S\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i l\u1edbn h\u01a1n gi\u00e1 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n l\u1ee3i \u00edch c\u1ee7a c\u00e1c b\u00ean kh\u00e1c trong li\u00ean doanh).<\/p>\n

\u0110\u1ecbnh k\u1ef3, c\u0103n c\u1ee9 v\u00e0o th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu \u00edch c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh m\u00e0 c\u01a1 s\u1edf kinh doanh \u0111\u1ed3ng ki\u1ec3m so\u00e1t s\u1eed d\u1ee5ng, k\u1ebf to\u00e1n ph\u00e2n b\u1ed1 doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n v\u00e0o thu nh\u1eadp kh\u00e1c trong k\u1ef3, ghi:<\/p>\n

N\u1ee3 TK 3387 – Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n (Chi ti\u1ebft ch\u00eanh l\u1ec7ch do \u0111\u00e1nh gi\u00e1 l\u1ea1i TSC\u0110 \u0111em \u0111i g\u00f3p v\u1ed1n v\u00e0o c\u01a1 s\u1edf kinh doanh \u0111\u1ed3ng ki\u1ec3m so\u00e1t).<\/p>\n

C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c (Ph\u1ea7n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed1 trong k\u1ef3).<\/p>\n

3. H\u1ea1ch to\u00e1n khi ph\u00e1t hi\u1ec7n th\u1eeba, thi\u1ebfu<\/h2>\n

M\u1ecdi tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n th\u1eeba ho\u1eb7c thi\u1ebfu TSC\u0110 \u0111\u1ec1u ph\u1ea3i truy t\u00ecm nguy\u00ean nh\u00e2n. C\u0103n c\u1ee9 v\u00e0o \u201cBi\u00ean b\u1ea3n ki\u1ec3m k\u00ea TSC\u0110 v\u00e0 k\u1ebft lu\u1eadn c\u1ee7a H\u1ed9i \u0111\u1ed3ng ki\u1ec3m k\u00ea \u0111\u1ec3 h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c, k\u1ecbp th\u1eddi, theo t\u1eebng nguy\u00ean nh\u00e2n c\u1ee5 th\u1ec3:<\/p>\n

3.1. Ph\u00e1t hi\u1ec7n th\u1eeba<\/h3>\n

N\u1ebfu TSC\u0110 ph\u00e1t hi\u1ec7n th\u1eeba do \u0111\u1ec3 ngo\u00e0i s\u1ed5 s\u00e1ch (ch\u01b0a ghi s\u1ed5), k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o h\u1ed3 s\u01a1 TSC\u0110 \u0111\u1ec3 ghi t\u0103ng TSC\u0110 theo t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3:<\/p>\n

N\u1ee3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh<\/p>\n

C\u00f3 c\u00e1c TK 241, 331 338, 411…<\/p>\n

N\u1ebfu TSC\u0110 th\u1eeba \u0111ang s\u1eed d\u1ee5ng th\u00ec ngo\u00e0i nghi\u1ec7p v\u1ee5 ghi t\u0103ng TSC\u0110 h\u1eefu h\u00ecnh, ph\u1ea3i c\u0103n c\u1ee9 cao nguy\u00ean gi\u00e1 v\u00e0 t\u1ef7 l\u1ec7 kh\u1ea5u hao \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb hao m\u00f2n l\u00e0m c\u0103n c\u1ee9 t\u00ednh, tr\u00edch b\u1ed5 sung kh\u1ea5u hao TSC\u0110 ho\u1eb7c tr\u00edch b\u1ed5 sung hao m\u00f2n \u0111\u1ed1i v\u1edbi TSC\u0110 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng ph\u00fac l\u1ee3i, s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n, ghi:<\/p>\n

N\u1ee3 c\u00e1c TK Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh (TSC\u0110 d\u00f9ng cho SXKD)<\/p>\n

N\u1ee3 TK 4313 – Qu\u1ef9 ph\u00fac l\u1ee3i h\u00ecnh th\u00e0nh TSC\u0110 h\u1eefu h\u00ecnh (TSC\u0110 d\u00f9ng cho m\u1ee5c \u0111\u00edch ph\u00fac l\u1ee3i)<\/p>\n

C\u00f3 TK 466 – Ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 (TSC\u0110 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n)<\/p>\n

C\u00f3 TK 241 – Hao m\u00f2n TSC\u0110 (2141).<\/p>\n

N\u1ebfu TSC\u0110 ph\u00e1t hi\u1ec7n th\u1eeba \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 TSC\u0110 c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c th\u00ec ph\u1ea3i b\u00e1o ngay cho \u0111\u01a1n v\u1ecb ch\u1ee7 t\u00e0i s\u1ea3n \u0111\u00f3 bi\u1ebft. N\u1ebfu kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb ch\u1ee7 t\u00e0i s\u1ea3n th\u00ec ph\u1ea3i b\u00e1o ngay cho c\u01a1 quan c\u1ea5p tr\u00ean v\u00e0 c\u01a1 quan t\u00e0i t\u00e0i ch\u00ednh c\u00f9ng c\u1ea5p (n\u1ebfu l\u00e0 DNNN) bi\u1ebft \u0111\u1ec3 x\u1eed l\u00fd. Trong th\u1eddi gian ch\u1edd x\u1eed l\u00fd, k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o t\u00e0i | li\u1ec7u ki\u1ec3m k\u00ea, t\u1ea1m th\u1eddi ph\u1ea3n \u00e1nh v\u00e0o T\u00e0i kho\u1ea3n 002 \u201cV\u1eadt t\u01b0, h\u00e0ng h\u00f3a nh\u1eadn gi\u1eef h\u1ed9, nh\u1eadn gia c\u00f4ng” (T\u00e0i kho\u1ea3n C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n) \u0111\u1ec3 theo d\u00f5i h\u1ed9.<\/p>\n

3.2. Ph\u00e1t hi\u1ec7n thi\u1ebfu<\/h3>\n

Truy c\u1ee9u nguy\u00ean nh\u00e2n, x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u00e0 x\u1eed l\u00fd theo ch\u1ebf \u0111\u1ed9 t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh.<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd ngay: C\u0103n c\u1ee9 \u201cBi\u00ean b\u1ea3n x\u1eed l\u00fd TSC\u0110 thi\u1ebfu \u0111\u00e3 \u0111\u01b0\u1ee3c duy\u1ec7t v\u00e0 h\u1ed3 s\u01a1 TSC\u0110, k\u1ebf to\u00e1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c nguy\u00ean gi\u00e1, gi\u00e1 tr\u1ecb hao m\u00f2n c\u1ee7a TSC\u0110 \u0111\u00f3 l\u00e0m c\u0103n c\u1ee9 ghi gi\u1ea3m TSC\u0110 v\u00e0 x\u1eed l\u00fd v\u1eadt ch\u1ea5t ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110. Tu\u1ef3 thu\u1ed9c v\u00e0o quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd, ghi:<\/p>\n

\u0110\u1ed1i v\u1edbi TSC\u0110 thi\u1ebfu d\u00f9ng v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh, ghi:<\/p>\n

N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (Gi\u00e1 tr\u1ecb hao m\u00f2n)<\/p>\n

N\u1ee3 c\u00e1c TK 111, 334, 138 (1388) (N\u1ebfu ng\u01b0\u1eddi c\u00f3 l\u1ed7i ph\u1ea3i b\u1ed3i th\u01b0\u1eddng)<\/p>\n

N\u1ee3 TK 411 – Ngu\u1ed3n v\u1ed1n kinh doanh (N\u1ebfu \u0111\u01b0\u1ee3c ph\u00e9p ghi gi\u1ea3m v\u1ed1n)<\/p>\n

N\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c (N\u1ebfu doanh nghi\u1ec7p ch\u1ecbu t\u1ed5n th\u1ea5t)<\/p>\n

C\u00f3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh.<\/p>\n

\u0110\u1ed1i v\u1edbi TSC\u0110 thi\u1ec3u d\u00f9ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, d\u1ef1 \u00e1n:<\/p>\n

Ph\u1ea3n \u00e1nh gi\u1ea3m TSC\u0110, ghi:<\/p>\n

N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (Gi\u00e1 tr\u1ecb hao m\u00f2n)<\/p>\n

C\u00f3 TK 466 – Ngu\u1ed3n kinh ph\u00ed \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 (Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/p>\n

C\u00f3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh (Nguy\u00ean gi\u00e1).<\/p>\n

\u0110\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 thi\u1ebfu ph\u1ea3i thu h\u1ed3i theo quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd, ghi:<\/p>\n

N\u1ee3 TK 111 – Ti\u1ec1n m\u1eb7t (N\u1ebfu thu ti\u1ec1n).<\/p>\n

N\u1ee3 TK 334 -Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (N\u1ebfu tr\u1eeb v\u00e0o l\u01b0\u01a1ng ng\u01b0\u1eddi lao \u0111\u1ed9ng)<\/p>\n

C\u00f3 c\u00e1c TK li\u00ean quan (Tu\u1ef3 theo quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd).<\/p>\n

\u0110\u1ed1i v\u1edbi TSC\u0110 thi\u1ec3u d\u00f9ng v\u00e0o ho\u1ea1t \u0111\u1ed9ng v\u0103n h\u00f3a, ph\u00fac l\u1ee3i:<\/p>\n

Ph\u1ea3n \u00e1nh gi\u1ea3m TSC\u0110, ghi:<\/p>\n

N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (Gi\u00e1 tr\u1ecb hao m\u00f2n)<\/p>\n

N\u1ee3 TK 4313 – Qu\u1ef9 ph\u00fac l\u1ee3i \u0111\u00e3 h\u00ecnh th\u00e0nh TSC\u0110 (Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/p>\n

C\u00f3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh (Nguy\u00ean gi\u00e1).<\/p>\n

\u0110\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 thi\u1ebfu ph\u1ea3i thu h\u1ed3i theo quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd, ghi:<\/p>\n

N\u1ee3 TK 111 – Ti\u1ec1n m\u1eb7t (N\u1ebfu thu ti\u1ec1n)<\/p>\n

N\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (N\u1ebfu tr\u1eeb v\u00e0o l\u01b0\u01a1ng ng\u01b0\u1eddi lao \u0111\u1ed9ng)<\/p>\n

C\u00f3 TK 4312 – Qu\u1ef9 ph\u00fac l\u1ee3i<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p TSC\u0110 thi\u1ebfu ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n ch\u1edd x\u1eed l\u00fd:<\/p>\n

Ph\u1ea3n \u00e1nh gi\u1ea3m TSC\u0110. Ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 thi\u1ebfu, ghi:<\/p>\n

N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (2141) (Gi\u00e1 tr\u1ecb hao m\u00f2n)<\/p>\n

N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1381) (Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/p>\n

C\u00f3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh Nguy\u00ean gi\u00e1).<\/p>\n

Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 thi\u1ebfu, ghi:<\/p>\n

N\u1ee3 TK 111 – Ti\u1ec1n m\u1eb7t (Ti\u1ec1n b\u1ed3i th\u01b0\u1eddng)<\/p>\n

N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1381) (N\u1ebfu ng\u01b0\u1eddi c\u00f3 l\u1ed7i ph\u1ea3i b\u1ed3i th\u01b0\u1eddng)<\/p>\n

N\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng (N\u1ebfu tr\u1eeb v\u00e0o l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi lao \u0111\u1ed9ng)<\/p>\n

N\u1ee3 TK 411 – Ngu\u1ed3n v\u1ed1n kinh doanh (N\u1ebfu \u0111\u01b0\u1ee3c ph\u00e9p ghi gi\u1ea3m v\u1ed1n)<\/p>\n

N\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c (N\u1ebfu doanh nghi\u1ec7p ch\u1ecbu t\u1ed5n th\u1ea5t)<\/p>\n

C\u00f3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1381).<\/p>\n

4. Chuy\u1ec3n TSC\u0110 th\u00e0nh c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5<\/h2>\n

\u0110\u1ed1i v\u1edbi TSC\u0110 h\u1eefu h\u00ecnh d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh, n\u1ebfu kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n ghi nh\u1eadn theo quy \u0111\u1ecbnh ph\u1ea3i chuy\u1ec3n th\u00e0nh c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 ghi:<\/p>\n

N\u1ee3 c\u00e1c TK 623, 627, 642 (N\u1ebfu gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i nh\u1ecf)<\/p>\n

N\u1ee3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc d\u00e0i h\u1ea1n (N\u1ebfu gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i l\u1edbn ph\u1ea3i ph\u00e2n b\u1ed5 d\u1ea7n)<\/p>\n

N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (Gi\u00e1 tr\u1ecb hao m\u00f2n)<\/p>\n

C\u00f3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh (Nguy\u00ean gi\u00e1 TSC\u0110).<\/p>\n

5. H\u1ea1ch to\u00e1n giao d\u1ecbch b\u00e1n v\u00e0 thu\u00ea l\u1ea1i TSC\u0110 h\u1eefu h\u00ecnh l\u00e0 thu\u00ea ho\u1ea1t \u0111\u1ed9ng<\/h2>\n

a) Tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch b\u00e1n v\u00e0 thu\u00ea l\u1ea1i TSC\u0110 v\u1edbi gi\u00e1 b\u00e1n cao h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110.<\/em><\/strong> Khi ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c b\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, c\u0103n c\u1ee9 v\u00e0o ho\u00e1 \u0111\u01a1n v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan, ghi:<\/p>\n

N\u1ee3 c\u00e1c TK 111, 112, 131 (T\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/p>\n

C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c (Theo gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 b\u00e1n v\u00e0 thu\u00ea l\u1ea1i)<\/p>\n

C\u00f3 TK 3387 – Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n (Ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110).<\/p>\n

C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/p>\n

\u0110\u1ed3ng th\u1eddi, ghi gi\u1ea3m TSC\u0110:<\/p>\n

N\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c (Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 b\u00e1n v\u00e0 thu\u00ea l\u1ea1i)<\/p>\n

N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (N\u1ebfu c\u00f3)<\/p>\n

C\u00f3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh Nguy\u00ean gi\u00e1 TSC\u0110).<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch b\u00e1n v\u00e0 thu\u00ea l\u1ea1i v\u1edbi gi\u00e1 th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110. Khi ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c b\u00e0n | t\u00e0i s\u1ea3n, c\u0103n c\u1ee9 v\u00e0o ho\u00e1 \u0111\u01a1n v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan, ghi:<\/p>\n

N\u1ee3 c\u00e1c TK 111, 112, 131 (T\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/p>\n

C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c (Gi\u00e1 b\u00e1n TSC\u0110)<\/p>\n

C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (N\u1ebfu c\u00f3).<\/p>\n

\u0110\u1ed3ng th\u1eddi, ghi gi\u1ea3m TSC\u0110:<\/p>\n

N\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c (T\u00ednh b\u1eb1ng gi\u00e1 b\u00e1n TSC\u0110)<\/p>\n

N\u1ee3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc d\u00e0i h\u1ea1n (Ch\u00eanh l\u1ec7ch gi\u00e1 b\u00e1n nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110)<\/p>\n

N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (N\u1ebfu c\u00f3)<\/p>\n

C\u00f3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh (Nguy\u00ean gi\u00e1 TSC\u0110).<\/p>\n

C\u00e1c b\u00fat to\u00e1n ghi nh\u1eadn t\u00e0i s\u1ea3n thu\u00ea v\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3 v\u1ec1 thu\u00ea t\u00e0i ch\u00ednh, tr\u1ea3 ti\u1ec1n thu\u00ea t\u1eebng k\u1ef3 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i TK 212 – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea t\u00e0i ch\u00ednh<\/p>\n

b) K\u1ebf to\u00e1n thu nh\u1eadp kh\u00e1c ph\u00e1t sinh t\u1eeb giao d\u1ecbch b\u00e1n v\u00e0 thu\u00ea l\u1ea1i TSC\u0110 l\u00e0 thu\u00ea ho\u1ea1t \u0111\u1ed9ng.<\/strong><\/em><\/p>\n

Khi b\u00e1n TSC\u0110 v\u00e0 thu\u00ea l\u1ea1i, c\u0103n c\u1ee9 v\u00e0o Ho\u00e1 \u0111\u01a1n GTGT v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn vi\u1ec7c b\u00e1n TSC\u0110, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh giao d\u1ecbch b\u00e1n theo c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n

N\u1ebfu gi\u00e1 b\u00e1n \u0111\u01b0\u1ee3c tho\u1ea3 thu\u1eadn \u1edf m\u1ee9c gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd th\u00ec c\u00e1c kho\u1ea3n l\u1ed7 hay l\u00e3i ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn trong k\u1ef3 ph\u00e1t sinh. Ph\u1ea3n \u00e1nh s\u1ed1 thu nh\u1eadp b\u00e1n TSC\u0110, ghi:<\/p>\n

N\u1ee3 c\u00e1c TK 111, 112, 131,…<\/p>\n

C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c (Gi\u00e1 b\u00e1n TSC\u0110)<\/p>\n

C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (N\u1ebfu c\u00f3).<\/p>\n

\u0110\u1ed3ng th\u1eddi, ghi gi\u1ea3m TSC\u0110<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p gi\u00e1 b\u00e1n v\u00e0 thu\u00ea l\u1ea1i TSC\u0110 th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd nh\u01b0ng m\u1ee9c gi\u00e1 thu\u00ea th\u1ea5p h\u01a1n gi\u00e1 thu\u00ea th\u1ecb tr\u01b0\u1eddng th\u00ec khoan l\u1ed7 n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn ngay m\u00e0 ph\u1ea3i ph\u00e2n b\u1ed5 d\u1ea7n ph\u00f9 h\u1ee3p v\u1edbi kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u1ebf trong th\u1eddi gian thu\u00ea t\u00e0i s\u1ea3n. C\u0103n c\u1ee9 v\u00e0o Ho\u00e1 \u0111\u01a1n GTGT v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn vi\u1ec7c b\u00e1n TSC\u0110, ph\u1ea3n \u00e1nh thu nh\u1eadp b\u00e1n TSC\u0110, ghi:<\/p>\n

N\u1ee3 c\u00e1c TK 111, 112,..<\/p>\n

C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c (Gi\u00e1 b\u00e1n TSC\u0110)<\/p>\n

C\u00f3 TK 3331 -Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/p>\n

\u0110\u1ed3ng th\u1eddi, ghi gi\u1ea3m TSC\u0110<\/p>\n

N\u1ebfu gi\u00e1 b\u00e1n v\u00e0 thu\u00ea l\u1ea1i t\u00e0i s\u1ea3n cao h\u01a1n gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd th\u00ec kho\u1ea3n ch\u00eanh l\u1ec7ch cao h\u01a1n gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn ngay l\u00e0 m\u1ed9t kho\u1ea3n l\u00e3i trong k\u1ef3 m\u00e0 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed1 d\u00e2n trong su\u1ed1t th\u1eddi gian m\u00e0 t\u00e0i s\u1ea3n \u0111\u00f3 \u0111\u01b0\u1ee3c d\u1ef1 ki\u1ebfn s\u1eed d\u1ee5ng, con s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c ghi nh\u1eadn ngay l\u00e0 m\u1ed9t kho\u1ea3n l\u00e3i trong k\u1ef3. + C\u0103n c\u1ee9 v\u00e0o Ho\u00e1 \u0111\u01a1n GTGT b\u00e1n TSC\u0110, ghi:<\/p>\n

N\u1ee3 c\u00e1c TK 111, 112, 131,…<\/p>\n

C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c (T\u00ednh b\u1eb1ng gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a TSC\u0110)<\/p>\n

C\u00f3 TK 3387 – Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n (Ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n cao h\u01a1n gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a TSC\u0110)<\/p>\n

C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (N\u1ebfu c\u00f3).<\/p>\n

\u0110\u1ed3ng th\u1eddi, ghi gi\u1ea3m TSC\u0110 b\u00e1n v\u00e0 thu\u00ea l\u1ea1i<\/p>\n

\u0110\u1ecbnh k\u1ef3, ph\u00e2n b\u1ed5 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n cao h\u01a1n gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a TSC\u0110 b\u00e1n v\u00e0 thu\u00ea l\u1ea1i ghi gi\u1ea3m chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 ph\u00f9 h\u1ee3p v\u1edbi kho\u1ea3n thanh to\u00e1n ti\u1ec1n thu\u1ebf trong su\u1ed1t th\u1eddi gian m\u00e0 t\u00e0i s\u1ea3n \u0111\u00f3 d\u1ef1 ki\u1ebfn s\u1eed d\u1ee5ng, ghi:<\/p>\n

N\u1ee3 TK 3387 – Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n<\/p>\n

C\u00f3 c\u00e1c TK 623, 627, 641 642.<\/p>\n","protected":false},"excerpt":{"rendered":"

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