{"id":1260,"date":"2024-03-22T11:29:45","date_gmt":"2024-03-22T04:29:45","guid":{"rendered":"http:\/\/kthtx.vn\/?p=1260"},"modified":"2024-03-22T11:31:34","modified_gmt":"2024-03-22T04:31:34","slug":"he-thong-tai-khoan-trong-ke-toan-hop-tac-xa","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2024\/03\/22\/he-thong-tai-khoan-trong-ke-toan-hop-tac-xa\/","title":{"rendered":"H\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n trong k\u1ebf to\u00e1n h\u1ee3p t\u00e1c x\u00e3"},"content":{"rendered":"\n

DANH M\u1ee4C H\u1ec6 TH\u1ed0NG T\u00c0I KHO\u1ea2N K\u1ebe TO\u00c1N<\/strong> V\u00c0 PH\u01af\u01a0NG PH\u00c1P H\u1ea0CH TO\u00c1N<\/strong><\/p>\n\n\n\n

(Ban h\u00e0nh k\u00e8m theo Th\u00f4ng t\u01b0 s\u1ed1 2<\/em>4<\/em>\/201<\/em>7<\/em>\/TT-BTC ng\u00e0y <\/em>28\/3\/2017<\/em> c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh)<\/em><\/strong><\/p>\n\n\n\n

S\u1ed0<\/strong> TT<\/strong><\/td>S\u1ed0 HI\u1ec6U TK<\/strong><\/td>T\u00caN T\u00c0I KHO\u1ea2N<\/strong><\/td><\/tr>
C\u1ea5p 1<\/strong><\/td>C\u1ea5p 2<\/strong><\/td><\/tr>
1<\/strong><\/td>2<\/strong><\/td>3<\/strong><\/td>4<\/strong><\/td><\/tr><\/thead>
 <\/strong><\/td> <\/strong><\/td> <\/strong><\/td>LO\u1ea0I T\u00c0I KHO\u1ea2N T\u00c0I S\u1ea2N<\/strong><\/td><\/tr>
 <\/td> <\/td> <\/td> <\/td><\/tr>
01<\/strong><\/td>111<\/strong><\/td> <\/strong><\/td>Ti\u1ec1n m\u1eb7t<\/strong><\/td><\/tr>
 <\/td> <\/td>1111<\/td>Ti\u1ec1n Vi\u1ec7t Nam<\/td><\/tr>
 <\/td> <\/td>1112<\/td>Ngo\u1ea1i t\u1ec7<\/td><\/tr>
 <\/td> <\/td> <\/td> <\/td><\/tr>
02<\/strong><\/td>112<\/strong><\/td> <\/strong><\/td>Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng<\/strong><\/td><\/tr>
 <\/td> <\/td>1121<\/td>Ti\u1ec1n Vi\u1ec7t Nam<\/td><\/tr>
 <\/td> <\/td>1122<\/td>Ngo\u1ea1i t\u1ec7<\/td><\/tr>
 <\/td> <\/td> <\/td> <\/td><\/tr>
03<\/strong><\/td>121<\/strong><\/td> <\/strong><\/td>\u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh<\/strong><\/td><\/tr>
 <\/td> <\/td>1211 1218<\/td>Ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh kh\u00e1c  <\/td><\/tr>
04<\/strong><\/td>131<\/strong><\/td> <\/strong><\/td>Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/strong><\/td><\/tr>
 <\/strong><\/td> <\/strong><\/td> <\/strong><\/td> <\/strong><\/td><\/tr>
05<\/strong><\/td>132<\/strong><\/td> <\/strong><\/td>Ph\u1ea3i thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9<\/strong><\/td><\/tr>
 <\/td> <\/td>1321<\/td>Ph\u1ea3i thu ho\u1ea1t \u0111\u1ed9ng cho vay<\/td><\/tr>
 <\/td> <\/td>13211<\/td>Ph\u1ea3i thu v\u1ec1 g\u1ed1c cho vay<\/td><\/tr>
 <\/td> <\/td>13212<\/td>Ph\u1ea3i thu v\u1ec1 l\u00e3i cho vay<\/td><\/tr>
 <\/td> <\/td>1322<\/td>Ph\u1ea3i thu ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 kh\u00e1c<\/td><\/tr>
06<\/strong><\/td>133<\/strong><\/td> <\/strong><\/td>Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/strong><\/td><\/tr>
 <\/td> <\/td>1331<\/td>Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5<\/td><\/tr>
 <\/td> <\/td>1332<\/td>Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb c\u1ee7a TSC\u0110<\/td><\/tr>
 <\/td> <\/td> <\/td> <\/td><\/tr>
07<\/strong><\/td>138<\/strong><\/td> <\/strong><\/td>Ph\u1ea3i thu kh\u00e1c<\/strong><\/td><\/tr>
 <\/strong><\/td> <\/strong><\/td> <\/strong><\/td> <\/strong><\/td><\/tr>
08<\/strong><\/td>141<\/strong><\/td> <\/strong><\/td>T\u1ea1m \u1ee9ng<\/strong><\/td><\/tr>
 <\/td> <\/td> <\/td> <\/td><\/tr>
09<\/strong><\/td>152<\/strong><\/td> <\/strong><\/td>V\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5<\/strong><\/td><\/tr>
 <\/strong><\/td> <\/strong><\/td> <\/strong><\/td> <\/strong><\/td><\/tr>
10<\/strong><\/td>154<\/strong><\/td> <\/strong><\/td>Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/strong><\/td><\/tr>
 <\/strong><\/td> <\/strong><\/td> <\/strong><\/td> <\/strong><\/td><\/tr>
11<\/strong><\/td>156<\/strong><\/td> <\/strong><\/td>Th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a<\/strong><\/td><\/tr>
 <\/strong><\/td> <\/strong><\/td> <\/strong><\/td> <\/strong><\/td><\/tr>
12<\/strong><\/td>157<\/strong><\/td> <\/strong><\/td>H\u00e0ng g\u1eedi \u0111i b\u00e1n<\/strong><\/td><\/tr>
 <\/strong><\/td> <\/strong><\/td> <\/strong><\/td> <\/strong><\/td><\/tr>
13<\/strong><\/td>211<\/strong><\/td> <\/strong><\/td>T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/td><\/tr>
 <\/td> <\/td>2111<\/td>TSC\u0110 h\u1eefu h\u00ecnh<\/td><\/tr>
 <\/td> <\/td>2113<\/td>TSC\u0110 v\u00f4 h\u00ecnh<\/td><\/tr>
 <\/td> <\/td> <\/td> <\/td><\/tr>
14<\/strong><\/td>214<\/strong><\/td> <\/strong><\/td>Hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/td><\/tr>
 <\/td> <\/td>2141<\/td>Hao m\u00f2n TSC\u0110 h\u1eefu h\u00ecnh<\/td><\/tr>
 <\/td> <\/td>2143<\/td>Hao m\u00f2n TSC\u0110 v\u00f4 h\u00ecnh<\/td><\/tr>
 <\/td> <\/td> <\/td> <\/td><\/tr>
15<\/strong><\/td>229<\/strong><\/td> <\/strong><\/td>D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n<\/strong><\/td><\/tr>
 <\/strong><\/td> <\/strong><\/td> <\/strong><\/td> <\/strong><\/td><\/tr>
16<\/strong><\/td>242<\/strong><\/td> <\/strong><\/td>T\u00e0i s\u1ea3n kh\u00e1c<\/strong><\/td><\/tr>
 <\/strong><\/td> <\/strong><\/td>2421 2422<\/td>Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang<\/td><\/tr>
 <\/strong><\/td> <\/strong><\/td> <\/strong>  <\/strong><\/td>LO\u1ea0I T\u00c0I KHO\u1ea2N N\u1ee2 PH\u1ea2I TR\u1ea2<\/strong><\/td><\/tr>
 <\/td> <\/td> <\/td> <\/td><\/tr>
17<\/strong><\/td>331<\/strong><\/td> <\/strong><\/td>Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/strong><\/td><\/tr>
 <\/strong><\/td> <\/strong><\/td> <\/strong><\/td> <\/strong><\/td><\/tr>
18<\/strong><\/td>332<\/strong><\/td> <\/strong><\/td>Ph\u1ea3i tr\u1ea3 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9<\/strong><\/td><\/tr>
 <\/td> <\/td>3321<\/td>Ph\u1ea3i tr\u1ea3 t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111i vay c\u1ee7a th\u00e0nh vi\u00ean<\/td><\/tr>
 <\/td> <\/td>33211<\/td>Ph\u1ea3i tr\u1ea3 v\u1ec1 g\u1ed1c vay<\/td><\/tr>
 <\/td> <\/td>33212<\/td>Ph\u1ea3i tr\u1ea3 v\u1ec1 l\u00e3i vay<\/td><\/tr>
 <\/td> <\/td>3322<\/td>Ph\u1ea3i tr\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 kh\u00e1c<\/td><\/tr>
 <\/td> <\/td> <\/td> <\/td><\/tr>
19<\/strong><\/td>333<\/strong><\/td> <\/strong><\/td>Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc<\/strong><\/td><\/tr>
 <\/td> <\/td>3331<\/td>Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng ph\u1ea3i n\u1ed9p<\/td><\/tr>
 <\/td> <\/td>3334<\/td>Thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/td><\/tr>
 <\/td> <\/td>3338<\/td>Thu\u1ebf kh\u00e1c, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc<\/td><\/tr>
 <\/td> <\/td> <\/td> <\/td><\/tr>
20<\/strong><\/td>334<\/strong><\/td> <\/strong><\/td>Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/strong><\/td><\/tr>
 <\/strong><\/td> <\/strong><\/td> <\/strong><\/td> <\/strong><\/td><\/tr>
21<\/strong><\/td>335<\/strong><\/td> <\/strong><\/td>C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p theo l\u01b0\u01a1ng<\/strong><\/td><\/tr>
 <\/strong><\/td> <\/strong><\/td> <\/strong><\/td> <\/strong><\/td><\/tr>
22<\/strong><\/td>338<\/strong><\/td> <\/strong><\/td>Ph\u1ea3i tr\u1ea3 kh\u00e1c<\/strong><\/td><\/tr>
 <\/strong><\/td> <\/strong><\/td> <\/strong><\/td> <\/strong><\/td><\/tr>
23<\/strong><\/td>341<\/strong><\/td> <\/strong><\/td>Ph\u1ea3i tr\u1ea3 n\u1ee3 vay<\/strong><\/td><\/tr>
 <\/strong><\/td> <\/strong><\/td> <\/strong><\/td> <\/strong><\/td><\/tr>
24<\/strong><\/td>342<\/strong><\/td> <\/strong><\/td>Kho\u1ea3n tr\u1ee3 c\u1ea5p, h\u1ed7 tr\u1ee3 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc ph\u1ea3i ho\u00e0n l\u1ea1i<\/strong><\/td><\/tr>
 <\/strong><\/td> <\/strong><\/td> <\/strong><\/td> <\/strong><\/td><\/tr>
25<\/strong><\/td>353<\/strong><\/td> <\/strong><\/td>Qu\u1ef9 khen th\u01b0\u1edfng ph\u00fac l\u1ee3i<\/strong><\/td><\/tr>
 <\/td> <\/td>3531<\/td>Qu\u1ef9 khen th\u01b0\u1edfng<\/td><\/tr>
 <\/td> <\/td>3532<\/td>Qu\u1ef9 ph\u00fac l\u1ee3i<\/td><\/tr>
 <\/td> <\/td> <\/td> <\/td><\/tr>
26<\/strong><\/td>359<\/strong><\/td> <\/td>Qu\u1ef9 d\u1ef1 ph\u00f2ng r\u1ee7i ro t\u00edn d\u1ee5ng<\/strong><\/td><\/tr>
 <\/td> <\/td> <\/td> <\/td><\/tr>
 <\/strong><\/td> <\/strong><\/td> <\/strong><\/td>LO\u1ea0I T\u00c0I KHO\u1ea2N V\u1ed0N CH\u1ee6 S\u1ede H\u1eeeU<\/strong><\/td><\/tr>
 <\/strong><\/td> <\/strong><\/td> <\/strong><\/td> <\/strong><\/td><\/tr>
27<\/strong><\/td>411<\/strong><\/td> <\/strong><\/td>V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu<\/strong><\/td><\/tr>
 <\/td> <\/td>4111<\/td>V\u1ed1n g\u00f3p c\u1ee7a th\u00e0nh vi\u00ean<\/td><\/tr>
 <\/td> <\/td>4118<\/td>V\u1ed1n kh\u00e1c  <\/td><\/tr>
28<\/strong><\/td>418<\/strong><\/td> <\/strong><\/td>C\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/strong>  <\/strong><\/td><\/tr>
29<\/strong><\/td>421<\/strong><\/td> <\/strong><\/td>L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i<\/strong><\/td><\/tr>
 <\/strong><\/td> <\/strong><\/td> <\/strong><\/td> <\/strong><\/td><\/tr>
30<\/strong><\/td>442<\/strong><\/td> <\/strong><\/td>Ngu\u1ed3n v\u1ed1n tr\u1ee3 c\u1ea5p, h\u1ed7 tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i c\u1ee7a Nh\u00e0 n\u01b0\u1edbc<\/strong><\/td><\/tr>
 <\/strong><\/td> <\/strong><\/td> <\/strong><\/td> <\/strong><\/td><\/tr>
 <\/strong><\/td> <\/strong><\/td> <\/strong><\/td>LO\u1ea0I T\u00c0I KHO\u1ea2N DOANH THU V\u00c0 THU NH\u1eacP<\/strong><\/td><\/tr>
 <\/strong><\/td> <\/strong><\/td> <\/strong><\/td> <\/strong><\/td><\/tr>
31<\/strong><\/td>511<\/strong><\/td> <\/strong><\/td>Doanh thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/strong><\/td><\/tr>
 <\/strong><\/td> <\/strong><\/td> <\/strong><\/td> <\/strong><\/td><\/tr>
32<\/strong><\/td>521<\/strong><\/td> <\/strong><\/td>C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/strong><\/td><\/tr>
 <\/strong><\/td> <\/strong><\/td> <\/strong><\/td> <\/strong><\/td><\/tr>
33<\/strong><\/td>546<\/strong><\/td> <\/strong><\/td>Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9<\/strong><\/td><\/tr>
 <\/strong><\/td> <\/strong><\/td> <\/strong><\/td> <\/strong><\/td><\/tr>
34<\/strong><\/td>558<\/strong><\/td> <\/strong><\/td>Thu nh\u1eadp kh\u00e1c<\/strong><\/td><\/tr>
 <\/strong><\/td> <\/strong><\/td> <\/strong><\/td> <\/strong><\/td><\/tr>
 <\/strong><\/td> <\/strong><\/td> <\/strong><\/td>LO\u1ea0I T\u00c0I KHO\u1ea2N CHI PH\u00cd<\/strong><\/td><\/tr>
 <\/strong><\/td> <\/strong><\/td> <\/strong><\/td> <\/strong><\/td><\/tr>
35<\/strong><\/td>632<\/strong><\/td> <\/strong><\/td>Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/strong><\/td><\/tr>
 <\/strong><\/td> <\/strong><\/td> <\/strong><\/td> <\/strong><\/td><\/tr>
36<\/strong><\/td>642<\/strong><\/td> <\/strong><\/td>Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh<\/strong><\/td><\/tr>
 <\/strong><\/td> <\/strong><\/td> <\/strong><\/td> <\/strong><\/td><\/tr>
37<\/strong><\/td>646<\/strong><\/td> <\/strong><\/td>Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9<\/strong><\/td><\/tr>
 <\/strong><\/td> <\/strong><\/td> <\/strong><\/td> <\/strong><\/td><\/tr>
38<\/strong><\/td>658<\/strong><\/td> <\/strong><\/td>Chi ph\u00ed kh\u00e1c<\/strong><\/td><\/tr>
 <\/strong><\/td> <\/strong><\/td> <\/strong><\/td> <\/strong><\/td><\/tr>
39<\/strong><\/td>659<\/strong><\/td> <\/strong><\/td>Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/strong><\/td><\/tr>
 <\/td> <\/td> <\/td> <\/td><\/tr>
 <\/strong><\/td> <\/strong><\/td> <\/strong><\/td>LO\u1ea0I T\u00c0I KHO\u1ea2N X\u00c1C \u0110\u1ecaNH K\u1ebeT QU\u1ea2 KINH DOANH<\/strong><\/td><\/tr>
 <\/strong><\/td> <\/strong><\/td> <\/strong><\/td> <\/strong><\/td><\/tr>
40<\/strong><\/td>911<\/strong><\/td> <\/strong><\/td>X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/strong><\/td><\/tr>
 <\/strong>  <\/strong>  <\/strong> 41<\/strong> 42<\/strong> 43<\/strong> 44<\/strong> 45<\/strong> 46<\/strong> 47<\/strong> 48<\/strong><\/td> <\/strong>  <\/strong>  <\/strong> 001<\/strong> 002<\/strong> 003<\/strong> 004<\/strong> 005<\/strong> 006<\/strong> 007<\/strong> 008<\/strong><\/td> <\/strong><\/td> <\/strong> T\u00c0I KHO\u1ea2N LO\u1ea0I 0<\/strong>  <\/strong> T\u00e0i s\u1ea3n thu\u00ea ngo\u00e0i<\/strong> V\u1eadt t\u01b0, h\u00e0ng h\u00f3a nh\u1eadn gi\u1eef h\u1ed9, nh\u1eadn gia c\u00f4ng<\/strong> H\u00e0ng h\u00f3a nh\u1eadn b\u00e1n h\u1ed9, nh\u1eadn k\u00fd g\u1eedi<\/strong> N\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 x\u1eed l\u00fd<\/strong> C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 l\u00e2u b\u1ec1n \u0111ang s\u1eed d\u1ee5ng<\/strong> T\u00e0i s\u1ea3n \u0111\u1ea3m b\u1ea3o kho\u1ea3n vay<\/strong> Ngo\u1ea1i t\u1ec7 c\u00e1c lo\u1ea1i<\/strong> L\u00e3i cho vay qu\u00e1 h\u1ea1n kh\u00f3 c\u00f3 kh\u1ea3 n\u0103ng thu \u0111\u01b0\u1ee3c<\/strong><\/strong><\/td><\/tr>
 <\/strong><\/td> <\/strong><\/td> <\/strong><\/td> <\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"

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