{"id":1266,"date":"2024-03-22T15:45:57","date_gmt":"2024-03-22T08:45:57","guid":{"rendered":"http:\/\/kthtx.vn\/?p=1266"},"modified":"2024-03-22T15:45:59","modified_gmt":"2024-03-22T08:45:59","slug":"tai-khoan-112-tien-gui-ngan-hang-trong-htx","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2024\/03\/22\/tai-khoan-112-tien-gui-ngan-hang-trong-htx\/","title":{"rendered":"T\u00c0I KHO\u1ea2N 112 – TI\u1ec0N G\u1eecI NG\u00c2N H\u00c0NG TRONG HTX"},"content":{"rendered":"\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/p>\n\n\n\n

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m c\u00e1c kho\u1ea3n ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n t\u1ea1i ng\u00e2n h\u00e0ng c\u1ee7a HTX. C\u0103n c\u1ee9 \u0111\u1ec3 h\u1ea1ch to\u00e1n tr\u00ean T\u00e0i kho\u1ea3n 112 – Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng l\u00e0 c\u00e1c gi\u1ea5y b\u00e1o C\u00f3, b\u00e1o N\u1ee3 ho\u1eb7c b\u1ea3n sao k\u00ea c\u1ee7a ng\u00e2n h\u00e0ng k\u00e8m theo c\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c (u\u1ef7 nhi\u1ec7m chi, u\u1ef7 nhi\u1ec7m thu, s\u00e9c chuy\u1ec3n kho\u1ea3n, s\u00e9c b\u1ea3o chi,\u2026).<\/p>\n\n\n\n

b) Khi nh\u1eadn \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb c\u1ee7a ng\u00e2n h\u00e0ng g\u1eedi \u0111\u1ebfn, k\u1ebf to\u00e1n ph\u1ea3i ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu v\u1edbi ch\u1ee9ng t\u1eeb g\u1ed1c k\u00e8m theo. N\u1ebfu c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a HTX, s\u1ed1 li\u1ec7u \u1edf ch\u1ee9ng t\u1eeb g\u1ed1c v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean ch\u1ee9ng t\u1eeb c\u1ee7a ng\u00e2n h\u00e0ng th\u00ec HTX ph\u1ea3i th\u00f4ng b\u00e1o cho ng\u00e2n h\u00e0ng \u0111\u1ec3 c\u00f9ng \u0111\u1ed1i chi\u1ebfu, x\u00e1c minh v\u00e0 x\u1eed l\u00fd k\u1ecbp th\u1eddi. Cu\u1ed1i th\u00e1ng, ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n ch\u00eanh l\u1ec7ch th\u00ec k\u1ebf to\u00e1n ghi s\u1ed5 theo s\u1ed1 li\u1ec7u c\u1ee7a ng\u00e2n h\u00e0ng tr\u00ean gi\u1ea5y b\u00e1o N\u1ee3, b\u00e1o C\u00f3 ho\u1eb7c b\u1ea3n sao k\u00ea. S\u1ed1 ch\u00eanh l\u1ec7ch (n\u1ebfu c\u00f3) ghi v\u00e0o b\u00ean N\u1ee3 TK 138 \u201cPh\u1ea3i thu kh\u00e1c\u201d (n\u1ebfu s\u1ed1 li\u1ec7u c\u1ee7a k\u1ebf to\u00e1n l\u1edbn h\u01a1n s\u1ed1 li\u1ec7u c\u1ee7a ng\u00e2n h\u00e0ng) ho\u1eb7c ghi v\u00e0o b\u00ean C\u00f3 TK 338 \u201cPh\u1ea3i tr\u1ea3 kh\u00e1c\u201d (n\u1ebfu s\u1ed1 li\u1ec7u c\u1ee7a k\u1ebf to\u00e1n nh\u1ecf h\u01a1n s\u1ed1 li\u1ec7u c\u1ee7a ng\u00e2n h\u00e0ng). Sang th\u00e1ng sau, ti\u1ebfp t\u1ee5c ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu, x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u ghi s\u1ed5.<\/p>\n\n\n\n

c) Ph\u1ea3i t\u1ed5 ch\u1ee9c h\u1ea1ch to\u00e1n chi ti\u1ebft s\u1ed1 ti\u1ec1n g\u1eedi theo t\u1eebng t\u00e0i kho\u1ea3n \u1edf t\u1eebng ng\u00e2n h\u00e0ng \u0111\u1ec3 ti\u1ec7n cho vi\u1ec7c ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu.<\/p>\n\n\n\n

d) Kho\u1ea3n th\u1ea5u chi ng\u00e2n h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c ghi \u00e2m tr\u00ean t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng m\u00e0 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh t\u01b0\u01a1ng t\u1ef1 nh\u01b0 kho\u1ea3n vay ng\u00e2n h\u00e0ng.<\/p>\n\n\n\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 112 – Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/strong><\/p>\n\n\n\n

B\u00ean N\u1ee3:<\/strong><\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7 g\u1eedi v\u00e0o ng\u00e2n h\u00e0ng;<\/p>\n\n\n\n

– Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng b\u1eb1ng ngo\u1ea1i t\u1ec7 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o (tr\u01b0\u1eddng h\u1ee3p t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh t\u0103ng so v\u1edbi t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n).<\/p>\n\n\n\n

B\u00ean C\u00f3:<\/strong><\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7 r\u00fat ra t\u1eeb ng\u00e2n h\u00e0ng;<\/p>\n\n\n\n

– Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng b\u1eb1ng ngo\u1ea1i t\u1ec7 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o (tr\u01b0\u1eddng h\u1ee3p t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh gi\u1ea3m so v\u1edbi t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n).<\/p>\n\n\n\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/strong><\/p>\n\n\n\n

S\u1ed1 ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7 hi\u1ec7n c\u00f2n g\u1eedi t\u1ea1i ng\u00e2n h\u00e0ng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/p>\n\n\n\n

T\u00e0i kho\u1ea3n 112 – Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/p>\n\n\n\n

– T\u00e0i kho\u1ea3n 1121 – Ti\u1ec1n Vi\u1ec7t Nam:<\/em> Ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n g\u1eedi v\u00e0o, r\u00fat ra v\u00e0 hi\u1ec7n \u0111ang g\u1eedi t\u1ea1i ng\u00e2n h\u00e0ng b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam.<\/p>\n\n\n\n

– T\u00e0i kho\u1ea3n 1122 – Ngo\u1ea1i t\u1ec7<\/em>: Ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n g\u1eedi v\u00e0o, r\u00fat ra v\u00e0 hi\u1ec7n \u0111ang g\u1eedi t\u1ea1i ng\u00e2n h\u00e0ng b\u1eb1ng ngo\u1ea1i t\u1ec7 c\u00e1c lo\u1ea1i \u0111\u00e3 quy \u0111\u1ed5i ra \u0111\u1ed3ng ti\u1ec1n ghi s\u1ed5 k\u1ebf to\u00e1n.<\/p>\n\n\n\n

3. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu<\/h6>\n\n\n\n

3.1. Khi b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, cung c\u1ea5p d\u1ecbch v\u1ee5 thu ngay b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, k\u1ebf to\u00e1n ghi nh\u1eadn doanh thu, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 112 – Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/p>\n\n\n\n

C\u00f3 TK 511 – Doanh thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/p>\n\n\n\n

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

3.2. Khi ph\u00e1t sinh c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 112 – Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/p>\n\n\n\n

C\u00f3 TK 558 – Thu nh\u1eadp kh\u00e1c (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/p>\n\n\n\n

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

3.3. Xu\u1ea5t qu\u1ef9 ti\u1ec1n m\u1eb7t g\u1eedi v\u00e0o t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n t\u1ea1i ng\u00e2n h\u00e0ng, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 112 – Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng<\/p>\n\n\n\n

           C\u00f3 TK 111 – Ti\u1ec1n m\u1eb7t.<\/p>\n\n\n\n

3.4. Nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc ho\u1eb7c khi kh\u00e1ch h\u00e0ng tr\u1ea3 n\u1ee3 b\u1eb1ng chuy\u1ec3n kho\u1ea3n, c\u0103n c\u1ee9 gi\u1ea5y b\u00e1o C\u00f3 c\u1ee7a ng\u00e2n h\u00e0ng, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 112 – Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng<\/p>\n\n\n\n

           C\u00f3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/p>\n\n\n\n

3.5. Thu h\u1ed3i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu, c\u00e1c kho\u1ea3n k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng; Nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 112 – Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/p>\n\n\n\n

           C\u00f3 c\u00e1c TK 131, 132, 141, 138, 338.<\/p>\n\n\n\n

3.6. Khi b\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh thu b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, k\u1ebf to\u00e1n ghi nh\u1eadn ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c v\u00e0 gi\u00e1 v\u1ed1n kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o thu nh\u1eadp kh\u00e1c ho\u1eb7c chi ph\u00ed kh\u00e1c, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 112 – Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng (S\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c)<\/p>\n\n\n\n

N\u1ee3 TK 658 – Chi ph\u00ed kh\u00e1c (n\u1ebfu l\u1ed7)<\/p>\n\n\n\n

           C\u00f3 TK 121 – \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh (gi\u00e1 v\u1ed1n kho\u1ea3n \u0111\u1ea7u t\u01b0)<\/p>\n\n\n\n

          C\u00f3 TK 558 – Thu nh\u1eadp kh\u00e1c (n\u1ebfu l\u00e3i).<\/p>\n\n\n\n

3.7. Khi nh\u1eadn \u0111\u01b0\u1ee3c v\u1ed1n g\u00f3p c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 112 – Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng<\/p>\n\n\n\n

           C\u00f3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (4111).<\/p>\n\n\n\n

3.8. R\u00fat ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng v\u1ec1 nh\u1eadp qu\u1ef9 ti\u1ec1n m\u1eb7t, chuy\u1ec3n ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng \u0111i k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 111 – Ti\u1ec1n m\u1eb7t<\/p>\n\n\n\n

N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c<\/p>\n\n\n\n

           C\u00f3 TK 112 – Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng.<\/p>\n\n\n\n

3.9. Chi \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 121 – \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh<\/p>\n\n\n\n

           C\u00f3 TK 112 – Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng.<\/p>\n\n\n\n

3.10. Mua h\u00e0ng t\u1ed3n kho, mua TSC\u0110 b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng:<\/p>\n\n\n\n

– N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh gi\u00e1 mua kh\u00f4ng bao g\u1ed3m thu\u1ebf GTGT, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 152, 156, 211 (Gi\u00e1 ch\u01b0a thu\u1ebf GTGT)<\/p>\n\n\n\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o)<\/p>\n\n\n\n

C\u00f3 TK 112 – Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng.<\/p>\n\n\n\n

– N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh gi\u00e1 mua bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 152, 156, 211 (T\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/p>\n\n\n\n

C\u00f3 TK 112 – Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng (T\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/p>\n\n\n\n

3.11. Khi mua v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5 thanh to\u00e1n b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng s\u1eed d\u1ee5ng ngay v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh, n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 154, 642, 242, … (Gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/p>\n\n\n\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o)<\/p>\n\n\n\n

C\u00f3 TK 112 – Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng.<\/p>\n\n\n\n

N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh chi ph\u00ed bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 154, 642, 242, … (T\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/p>\n\n\n\n

C\u00f3 TK 112 – Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng (T\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/p>\n\n\n\n

3.12. Thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 331,332, 333, 334, 335, 338, 341<\/p>\n\n\n\n

C\u00f3 TK 112 – Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng.<\/p>\n\n\n\n

3.13. Thanh to\u00e1n c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c ph\u00e1t sinh b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 658 – Chi ph\u00ed kh\u00e1c<\/p>\n\n\n\n

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

           C\u00f3 TK 112 – Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng.<\/p>\n\n\n\n

3.14. Tr\u1ea3 v\u1ed1n g\u00f3p cho c\u00e1c th\u00e0nh vi\u00ean g\u00f3p v\u1ed1n, chi c\u00e1c qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i b\u1eb1ng ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu (4111)<\/p>\n\n\n\n

N\u1ee3 TK 353 – Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i<\/p>\n\n\n\n

           C\u00f3 TK 112 – Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng.<\/p>\n\n\n\n

3.15. Thanh to\u00e1n c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i b\u1eb1ng ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 521 – C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/p>\n\n\n\n

N\u1ee3 TK 3331 –  Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/p>\n\n\n\n

           C\u00f3 TK 112 – Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng.<\/p>\n\n\n\n

3.16. C\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf li\u00ean quan \u0111\u1ebfn ngo\u1ea1i t\u1ec7: Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n c\u00e1c giao d\u1ecbch li\u00ean quan \u0111\u1ebfn ngo\u1ea1i t\u1ec7 l\u00e0 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1 nh\u01b0 ngo\u1ea1i t\u1ec7 l\u00e0 ti\u1ec1n m\u1eb7t (xem T\u00e0i kho\u1ea3n 111).<\/p>\n","protected":false},"excerpt":{"rendered":"

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m c\u00e1c kho\u1ea3n ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n t\u1ea1i ng\u00e2n h\u00e0ng c\u1ee7a HTX. C\u0103n c\u1ee9 \u0111\u1ec3 h\u1ea1ch to\u00e1n tr\u00ean T\u00e0i kho\u1ea3n 112 – Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng l\u00e0 c\u00e1c gi\u1ea5y b\u00e1o C\u00f3, b\u00e1o … <\/p>\n","protected":false},"author":156,"featured_media":270,"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":[6,162],"tags":[163],"class_list":["post-1266","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ban-tin-hop-tac-xa","category-thong-tu-24-2017-tt-btc","tag-tai-khoan-112","grid-sizer"],"_links":{"self":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1266","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=1266"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1266\/revisions"}],"predecessor-version":[{"id":1267,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1266\/revisions\/1267"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/270"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=1266"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=1266"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=1266"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}