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\n<\/p>\n\n\tTr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng xây d\u1ef1ng quy \u0111\u1ecbnh nhà th\u1ea7u \u0111\u01b0\u1ee3c thanh toán theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch, khi k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng xây d\u1ef1ng \u0111\u01b0\u1ee3c \u01b0\u1edbc tính m\u1ed9t cách \u0111áng tin c\u1eady, thì k\u1ebf toán c\u0103n c\u1ee9 vào ch\u1ee9ng t\u1eeb ph\u1ea3n ánh doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n công vi\u1ec7c \u0111ã hoàn thành (không ph\u1ea3i hoá \u0111\u01a1n) do nhà th\u1ea7u t\u1ef1 xác \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp Báo cáo tài chính, ghi: \n<\/p>\n
\n\tN\u1ee3 TK 337 – Thanh toán theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch h\u1ee3p \u0111\u1ed3ng xây d\u1ef1ng\n<\/p>\n
\n\tCó TK 511 – Doanh thu bán hàng và cung c\u1ea5p d\u1ecbch v\u1ee5 (5111). \n<\/p>\n
\n\tC\u0103n c\u1ee9 vào Hoá \u0111\u01a1n GTGT \u0111\u01b0\u1ee3c l\u1eadp theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch \u0111\u1ec3 ph\u1ea3n ánh s\u1ed1 ti\u1ec1n khách hàng ph\u1ea3i tr\u1ea3 theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch \u0111ã ghi trong h\u1ee3p \u0111\u1ed3ng, ghi: \n<\/p>\n
\n\tN\u1ee3 TK 131 – Ph\u1ea3i thu c\u1ee7a khách hàng\n<\/p>\n
\n\tCó TK 337 – Thanh toán theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch h\u1ee3p \u0111\u1ed3ng xây d\u1ef1ng \n<\/p>\n
\n\tCó TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p\n<\/p>\n
\n\tKhi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n do khách hàng tr\u1ea3, ho\u1eb7c nh\u1eadn ti\u1ec1n khách hàng \u1ee9ng tr\u01b0\u1edbc, ghi: \n<\/p>\n
\n\tN\u1ee3 các TK 111, 112,…\n<\/p>\n
\n\tCó TK 131 – Ph\u1ea3i thu c\u1ee7a khách hàng\n<\/p>\n
\n\t\n<\/p>\n
\n\tTr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng xây d\u1ef1ng quy \u0111\u1ecbnh nhà th\u1ea7u \u0111\u01b0\u1ee3c thanh toán theo giá tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n, khi k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng xây d\u1ef1ng \u0111\u01b0\u1ee3c xác \u0111\u1ecbnh m\u1ed9t cách \u0111áng tin c\u1eady và \u0111\u01b0\u1ee3c khách hàng xác nh\u1eadn, thì k\u1ebf toán ph\u1ea3i l\u1eadp Hoá \u0111\u01a1n GTGT trên c\u01a1 s\u1edf phân công vi\u1ec7c \u0111ã hoàn thành \u0111\u01b0\u1ee3c khách hàng xác nh\u1eadn, c\u0103n c\u1ee9 vào Hoá \u0111\u01a1n GTGT, ghi: \n<\/p>\n
\n\tN\u1ee3 các TK 111, 112, 131,..\n<\/p>\n
\n\tCó TK 511 – Doanh thu bán hàng và cung c\u1ea5p d\u1ecbch v\u1ee5 (5111) \n<\/p>\n
\n\tCó TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.\n<\/p>\n
\n\tKho\u1ea3n ti\u1ec1n th\u01b0\u1edfng thu \u0111\u01b0\u1ee3c t\u1eeb khách hàng tr\u1ea3 ph\u1ee5 thêm cho nhà th\u1ea7u khi th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1t ho\u1eb7c v\u01b0\u1ee3t m\u1ed9t s\u1ed1 ch\u1ec9 tiêu c\u1ee5 th\u1ec3 \u0111ã \u0111\u01b0\u1ee3c ghi trong h\u1ee3p \u0111\u1ed3ng, ghi: \n<\/p>\n
\n\tN\u1ee3 các TK 111, 112, 131,…\n<\/p>\n
\n\tCó TK 511 – Doanh thu bán hàng và cung c\u1ea5p d\u1ecbch v\u1ee5 (5111) \n<\/p>\n
\n\tCó TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p\n<\/p>\n
\n\tKho\u1ea3n b\u1ed3i th\u01b0\u1eddng thu \u0111\u01b0\u1ee3c t\u1eeb khách hàng hay bên khác \u0111\u1ec3 bù \u0111\u1eafp cho các chi phí không bao g\u1ed3m trong giá tr\u1ecb h\u1ee3p \u0111\u1ed3ng (ví d\u1ee5: S\u1ef1 ch\u1eadm tr\u1ec5 do khách hàng gây nên, sai sót trong các ch\u1ec9 tiêu k\u1ef9 thu\u1eadt ho\u1eb7c thi\u1ebft k\u1ebf và các tranh ch\u1ea5p v\u1ec1 các thay \u0111\u1ed5i trong vi\u1ec7c th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng), ghi: \n<\/p>\n
\n\tN\u1ee3 các TK 111, 112, 131,..\n<\/p>\n
\n\tCó TK 511 – Doanh thu bán hàng và cung c\u1ea5p d\u1ecbch v\u1ee5 (5111) \n<\/p>\n
\n\tCó TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu có).\n<\/p>\n
\n\tKhi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n thanh toán kh\u1ed1i l\u01b0\u1ee3ng công trình hoàn thành ho\u1eb7c kho\u1ea3n \u1ee9ng tr\u01b0\u1edbc t\u1eeb khách hàng, ghi: \n<\/p>\n
\n\tN\u1ee3 các TK 111, 112..\n<\/p>\n
\n\tCó TK 131 – Ph\u1ea3i thu c\u1ee7a khách hàng.
\n\t <\/p>\n","protected":false},"excerpt":{"rendered":"