{"id":1262,"date":"2024-03-22T11:33:31","date_gmt":"2024-03-22T04:33:31","guid":{"rendered":"http:\/\/kthtx.vn\/?p=1262"},"modified":"2024-03-22T11:33:32","modified_gmt":"2024-03-22T04:33:32","slug":"nguyen-tac-ke-toan-tien-htx","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2024\/03\/22\/nguyen-tac-ke-toan-tien-htx\/","title":{"rendered":"NGUY\u00caN T\u1eaeC K\u1ebe TO\u00c1N TI\u1ec0N HTX"},"content":{"rendered":"\n<p><strong>NGUY\u00caN T\u1eaeC K\u1ebe TO\u00c1N TI\u1ec0N<\/strong><\/p>\n\n\n\n<p>1. K\u1ebf to\u00e1n ph\u1ea3i m\u1edf s\u1ed5 k\u1ebf to\u00e1n ghi ch\u00e9p h\u00e0ng ng\u00e0y li\u00ean t\u1ee5c theo tr\u00ecnh t\u1ef1 ph\u00e1t sinh c\u00e1c kho\u1ea3n thu, chi, nh\u1eadp, xu\u1ea5t c\u00e1c lo\u1ea1i ti\u1ec1n v\u00e0 t\u00ednh ra s\u1ed1 t\u1ed3n t\u1ea1i qu\u1ef9 v\u00e0 t\u1eebng t\u00e0i kho\u1ea3n \u1edf Ng\u00e2n h\u00e0ng t\u1ea1i m\u1ecdi th\u1eddi \u0111i\u1ec3m \u0111\u1ec3 ti\u1ec7n cho vi\u1ec7c ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu.<\/p>\n\n\n\n<p>2. C\u00e1c kho\u1ea3n ti\u1ec1n do t\u1ed5 ch\u1ee9c v\u00e0 c\u00e1 nh\u00e2n k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 t\u1ea1i HTX \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd v\u00e0 h\u1ea1ch to\u00e1n nh\u01b0 ti\u1ec1n c\u1ee7a HTX.<\/p>\n\n\n\n<p>3. Khi thu, chi ti\u1ec1n m\u1eb7t ph\u1ea3i c\u00f3 phi\u1ebfu thu, phi\u1ebfu chi v\u00e0 c\u00f3 \u0111\u1ee7 ch\u1eef k\u00fd theo quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n. Khi h\u1ea1ch to\u00e1n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng ph\u1ea3i c\u00f3 gi\u1ea5y b\u00e1o N\u1ee3, gi\u1ea5y b\u00e1o C\u00f3 ho\u1eb7c b\u1ea3ng sao k\u00ea c\u1ee7a ng\u00e2n h\u00e0ng.<\/p>\n\n\n\n<p>4. Khi ph\u00e1t sinh c\u00e1c giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7, k\u1ebf to\u00e1n ph\u1ea3i theo d\u00f5i chi ti\u1ebft ti\u1ec1n theo nguy\u00ean t\u1ec7 v\u00e0 quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 ra \u0111\u1ed3ng ti\u1ec1n ghi s\u1ed5 k\u1ebf to\u00e1n (\u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n) theo nguy\u00ean t\u1eafc:<\/p>\n\n\n\n<p>&#8211; B\u00ean N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n ti\u1ec1n \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh (l\u00e0 t\u1ef7 gi\u00e1 trung b\u00ecnh c\u1ed9ng gi\u1eefa t\u1ef7 gi\u00e1 mua v\u00e0 t\u1ef7 gi\u00e1 b\u00e1n chuy\u1ec3n kho\u1ea3n ngo\u1ea1i t\u1ec7) t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i HTX th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch;<\/p>\n\n\n\n<p>&#8211; B\u00ean C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n ti\u1ec1n \u00e1p d\u1ee5ng t\u1ef7 gi\u00e1 ghi s\u1ed5 b\u00ecnh qu\u00e2n gia quy\u1ec1n.<\/p>\n\n\n\n<p>Vi\u1ec7c x\u00e1c \u0111\u1ecbnh t\u1ef7 gi\u00e1 ghi s\u1ed5 b\u00ecnh qu\u00e2n gia quy\u1ec1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1 t\u00ednh gi\u00e1 h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n.<\/p>\n\n\n\n<p>\u0110\u1ed3ng th\u1eddi, \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch l\u00e0m t\u0103ng nguy\u00ean t\u1ec7, k\u1ebf to\u00e1n ghi \u0111\u1ed3ng th\u1eddi N\u1ee3 TK 007 \u201cNgo\u1ea1i t\u1ec7 c\u00e1c lo\u1ea1i\u201d (chi ti\u1ebft theo t\u1eebng lo\u1ea1i nguy\u00ean t\u1ec7) v\u00e0 \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch l\u00e0m gi\u1ea3m nguy\u00ean t\u1ec7, k\u1ebf to\u00e1n ghi \u0111\u1ed3ng th\u1eddi C\u00f3 TK 007.<\/p>\n\n\n\n<p>5. T\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, HTX ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 ti\u1ec1n b\u1eb1ng ngo\u1ea1i t\u1ec7 theo t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh cu\u1ed1i k\u1ef3 c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i HTX th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch.<\/p>\n\n\n\n<p>Kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ti\u1ec1n b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o thu nh\u1eadp kh\u00e1c ho\u1eb7c chi ph\u00ed kh\u00e1c trong k\u1ef3 k\u1ebf to\u00e1n.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>NGUY\u00caN T\u1eaeC K\u1ebe TO\u00c1N TI\u1ec0N 1. K\u1ebf to\u00e1n ph\u1ea3i m\u1edf s\u1ed5 k\u1ebf to\u00e1n ghi ch\u00e9p h\u00e0ng ng\u00e0y li\u00ean t\u1ee5c theo tr\u00ecnh t\u1ef1 ph\u00e1t sinh c\u00e1c kho\u1ea3n thu, chi, nh\u1eadp, xu\u1ea5t c\u00e1c lo\u1ea1i ti\u1ec1n v\u00e0 t\u00ednh ra s\u1ed1 t\u1ed3n t\u1ea1i qu\u1ef9 v\u00e0 t\u1eebng t\u00e0i kho\u1ea3n \u1edf Ng\u00e2n h\u00e0ng t\u1ea1i m\u1ecdi th\u1eddi \u0111i\u1ec3m \u0111\u1ec3 ti\u1ec7n cho vi\u1ec7c &hellip; <\/p>\n","protected":false},"author":156,"featured_media":269,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[7,162],"tags":[15],"class_list":["post-1262","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ke-toan-hop-tac-xa","category-thong-tu-24-2017-tt-btc","tag-ke-toan-tien-htx","grid-sizer"],"_links":{"self":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1262","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/users\/156"}],"replies":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/comments?post=1262"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1262\/revisions"}],"predecessor-version":[{"id":1263,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1262\/revisions\/1263"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/269"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=1262"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=1262"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=1262"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}