{"id":1272,"date":"2024-03-22T15:56:09","date_gmt":"2024-03-22T08:56:09","guid":{"rendered":"http:\/\/kthtx.vn\/?p=1272"},"modified":"2024-03-22T15:56:11","modified_gmt":"2024-03-22T08:56:11","slug":"tai-khoan-131-phai-thu-cua-khach-hang-trong-htx","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2024\/03\/22\/tai-khoan-131-phai-thu-cua-khach-hang-trong-htx\/","title":{"rendered":"T\u00c0I KHO\u1ea2N 131 – PH\u1ea2I THU C\u1ee6A KH\u00c1CH 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 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu v\u00e0 t\u00ecnh h\u00ecnh thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu c\u1ee7a HTX v\u1edbi kh\u00e1ch h\u00e0ng v\u1ec1 ti\u1ec1n b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, TSC\u0110, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, cung c\u1ea5p d\u1ecbch v\u1ee5. Kh\u00f4ng ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y c\u00e1c nghi\u1ec7p v\u1ee5 thu ti\u1ec1n ngay.<\/p>\n\n\n\n

b) \u0110\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i thu \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y l\u00e0 c\u00e1c kh\u00e1ch h\u00e0ng c\u00f3 quan h\u1ec7 kinh t\u1ebf v\u1edbi HTX v\u1ec1 mua s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, nh\u1eadn cung c\u1ea5p d\u1ecbch v\u1ee5, k\u1ec3 c\u1ea3 TSC\u0110, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh. Kh\u00e1ch h\u00e0ng c\u1ee7a HTX bao g\u1ed3m: th\u00e0nh vi\u00ean, HTX th\u00e0nh vi\u00ean v\u00e0 c\u00e1c kh\u00e1ch h\u00e0ng b\u00ean ngo\u00e0i HTX.<\/p>\n\n\n\n

T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1ch h\u00e0ng, t\u1eebng n\u1ed9i dung ph\u1ea3i thu, t\u1eebng k\u1ef3 h\u1ea1n thu n\u1ee3 v\u00e0 t\u1eebng l\u1ea7n thanh to\u00e1n. T\u00f9y theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a HTX, t\u00e0i kho\u1ea3n n\u00e0y c\u00f3 th\u1ec3 m\u1edf chi ti\u1ebft theo th\u00e0nh vi\u00ean, HTX th\u00e0nh vi\u00ean v\u00e0 kh\u00e1ch h\u00e0ng kh\u00e1c.<\/p>\n\n\n\n

c) Trong h\u1ea1ch to\u00e1n chi ti\u1ebft t\u00e0i kho\u1ea3n n\u00e0y, k\u1ebf to\u00e1n ph\u1ea3i ti\u1ebfn h\u00e0nh ph\u00e2n lo\u1ea1i c\u00e1c kho\u1ea3n n\u1ee3, lo\u1ea1i n\u1ee3 c\u00f3 th\u1ec3 tr\u1ea3 \u0111\u00fang h\u1ea1n, kho\u1ea3n n\u1ee3 kh\u00f3 \u0111\u00f2i ho\u1eb7c c\u00f3 kh\u1ea3 n\u0103ng kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c, \u0111\u1ec3 c\u00f3 c\u0103n c\u1ee9 x\u00e1c \u0111\u1ecbnh s\u1ed1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i ho\u1eb7c c\u00f3 bi\u1ec7n ph\u00e1p x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f4ng \u0111\u00f2i \u0111\u01b0\u1ee3c. Kho\u1ea3n thi\u1ec7t h\u1ea1i v\u1ec1 n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i sau khi tr\u1eeb d\u1ef1 ph\u00f2ng \u0111\u00e3 tr\u00edch l\u1eadp \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd HTX trong k\u1ef3 b\u00e1o c\u00e1o. Kho\u1ea3n n\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 x\u1eed l\u00fd khi \u0111\u00f2i \u0111\u01b0\u1ee3c, h\u1ea1ch to\u00e1n v\u00e0o thu nh\u1eadp kh\u00e1c.<\/p>\n\n\n\n

  <\/strong>d) Trong quan h\u1ec7 b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, cung c\u1ea5p d\u1ecbch v\u1ee5 theo tho\u1ea3 thu\u1eadn gi\u1eefa HTX v\u1edbi kh\u00e1ch h\u00e0ng, n\u1ebfu s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 \u0111\u00e3 giao, d\u1ecbch v\u1ee5 \u0111\u00e3 cung c\u1ea5p kh\u00f4ng \u0111\u00fang theo tho\u1ea3 thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf th\u00ec ng\u01b0\u1eddi mua c\u00f3 th\u1ec3 y\u00eau c\u1ea7u HTX gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n ho\u1eb7c tr\u1ea3 l\u1ea1i s\u1ed1 h\u00e0ng \u0111\u00e3 giao.<\/p>\n\n\n\n

          2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/p>\n\n\n\n

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

  – S\u1ed1 ti\u1ec1n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng ph\u00e1t sinh trong k\u1ef3 khi b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, TSC\u0110, d\u1ecbch v\u1ee5 ho\u1eb7c c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh;<\/p>\n\n\n\n

  – S\u1ed1 ti\u1ec1n th\u1eeba tr\u1ea3 l\u1ea1i cho kh\u00e1ch h\u00e0ng;<\/p>\n\n\n\n

  – \u0110\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng l\u00e0 kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp BCTC (tr\u01b0\u1eddng h\u1ee3p t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh cu\u1ed1i k\u1ef3 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

  – S\u1ed1 ti\u1ec1n kh\u00e1ch h\u00e0ng \u0111\u00e3 tr\u1ea3 n\u1ee3;<\/p>\n\n\n\n

  – S\u1ed1 ti\u1ec1n \u0111\u00e3 nh\u1eadn \u1ee9ng tr\u01b0\u1edbc, tr\u1ea3 tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng;<\/p>\n\n\n\n

  – Kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n tr\u1eeb v\u00e0o n\u1ee3 ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng;<\/p>\n\n\n\n

  – Doanh thu c\u1ee7a s\u1ed1 h\u00e0ng \u0111\u00e3 b\u00e1n b\u1ecb ng\u01b0\u1eddi mua tr\u1ea3 l\u1ea1i tr\u1eeb v\u00e0o n\u1ee3 ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng (c\u00f3 thu\u1ebf GTGT ho\u1eb7c kh\u00f4ng c\u00f3 thu\u1ebf GTGT);<\/p>\n\n\n\n

  – S\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u thanh to\u00e1n v\u00e0 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i cho ng\u01b0\u1eddi mua \u0111\u01b0\u1ee3c h\u01b0\u1edfng tr\u1eeb v\u00e0o n\u1ee3 ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng;<\/p>\n\n\n\n

  – \u0110\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng l\u00e0 kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp BCTC (tr\u01b0\u1eddng h\u1ee3p t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh cu\u1ed1i k\u1ef3 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>S\u1ed1 ti\u1ec1n c\u00f2n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.<\/p>\n\n\n\n

  T\u00e0i kho\u1ea3n n\u00e0y c\u00f3 th\u1ec3 c\u00f3 s\u1ed1 d\u01b0 b\u00ean C\u00f3:<\/strong> S\u1ed1 d\u01b0 b\u00ean C\u00f3 ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc ho\u1eb7c s\u1ed1 \u0111\u00e3 thu nhi\u1ec1u h\u01a1n s\u1ed1 ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng chi ti\u1ebft theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3. Khi l\u1eadp B\u00e1o c\u00e1o t\u00ecnh h\u00ecnh t\u00e0i ch\u00ednh, ph\u1ea3i l\u1ea5y s\u1ed1 d\u01b0 chi ti\u1ebft theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i thu c\u1ee7a t\u00e0i kho\u1ea3n n\u00e0y \u0111\u1ec3 ghi c\u1ea3 hai ch\u1ec9 ti\u00eau b\u00ean “T\u00e0i s\u1ea3n” v\u00e0 b\u00ean “Ngu\u1ed3n v\u1ed1n”.<\/p>\n\n\n\n

T\u00f9y theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a HTX \u0111\u1ec3 m\u1edf chi ti\u1ebft T\u00e0i kho\u1ea3n 131 cho ph\u00f9 h\u1ee3p, v\u00ed d\u1ee5 TK 131 c\u00f3 th\u1ec3 m\u1edf chi ti\u1ebft th\u00e0nh ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng l\u00e0 th\u00e0nh vi\u00ean, HTX th\u00e0nh vi\u00ean v\u00e0 ph\u1ea3i thu c\u1ee7a c\u00e1c kh\u00e1ch h\u00e0ng ngo\u00e0i HTX,\u2026<\/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<\/p>\n\n\n\n

3.1. Khi b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u01b0a thu \u0111\u01b0\u1ee3c ngay b\u1eb1ng ti\u1ec1n, k\u1ebf to\u00e1n ghi nh\u1eadn doanh thu, c\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n GTGT ho\u1eb7c h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch 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 b\u00e1n 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. K\u1ebf to\u00e1n h\u00e0ng b\u00e1n b\u1ecb kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i:<\/p>\n\n\n\n

  N\u1ee3 TK 521 – C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu (gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf GTGT c\u1ee7a h\u00e0ng b\u00e1n tr\u1ea3 l\u1ea1i)<\/p>\n\n\n\n

  N\u1ee3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (thu\u1ebf GTGT c\u1ee7a h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3<\/p>\n\n\n\n

l\u1ea1i) (n\u1ebfu c\u00f3)<\/p>\n\n\n\n

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

3.3. K\u1ebf to\u00e1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i v\u00e0 gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n<\/p>\n\n\n\n

a) Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n \u0111\u00e3 ghi ngay tr\u00ean h\u00f3a \u0111\u01a1n, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu theo gi\u00e1 \u0111\u00e3 tr\u1eeb chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1 (ghi nh\u1eadn theo doanh thu thu\u1ea7n) v\u00e0 kh\u00f4ng ph\u1ea3n \u00e1nh ri\u00eang s\u1ed1 chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1.<\/p>\n\n\n\n

  b) Tr\u01b0\u1eddng h\u1ee3p tr\u00ean h\u00f3a \u0111\u01a1n ch\u01b0a th\u1ec3 hi\u1ec7n s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n do kh\u00e1ch h\u00e0ng ch\u01b0a \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng ho\u1eb7c ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 ph\u1ea3i chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1 th\u00ec doanh thu ghi nh\u1eadn theo gi\u00e1 ch\u01b0a tr\u1eeb chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1 (doanh thu g\u1ed9p). Sau th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu, n\u1ebfu kh\u00e1ch h\u00e0ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c h\u01b0\u1edfng chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1 th\u00ec k\u1ebf to\u00e1n ph\u1ea3i ghi nh\u1eadn kho\u1ea3n chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1 l\u00e0 kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu g\u1ed9p, 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 (s\u1ed1 thu\u1ebf GTGT c\u1ee7a h\u00e0ng gi\u1ea3m gi\u00e1, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i) (n\u1ebfu c\u00f3)<\/p>\n\n\n\n

            C\u00f3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng (t\u1ed5ng s\u1ed1 ti\u1ec1n gi\u1ea3m gi\u00e1).<\/p>\n\n\n\n

  3.4. S\u1ed1 chi\u1ebft kh\u1ea5u thanh to\u00e1n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi mua khi ng\u01b0\u1eddi mua thanh to\u00e1n ti\u1ec1n mua h\u00e0ng tr\u01b0\u1edbc th\u1eddi h\u1ea1n quy \u0111\u1ecbnh, tr\u1eeb v\u00e0o kho\u1ea3n n\u1ee3 ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng, ghi:<\/p>\n\n\n\n

  N\u1ee3 c\u00e1c TK 111, 112 (S\u1ed1 ti\u1ec1n c\u00f2n thu \u0111\u01b0\u1ee3c sau khi tr\u1eeb chi\u1ebft kh\u1ea5u thanh to\u00e1n)<\/p>\n\n\n\n

  N\u1ee3 TK 658 – Chi ph\u00ed kh\u00e1c (S\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u thanh to\u00e1n)<\/p>\n\n\n\n

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

  <\/strong>3.5. Nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n do kh\u00e1ch h\u00e0ng tr\u1ea3 (k\u1ec3 c\u1ea3 ti\u1ec1n l\u00e3i c\u1ee7a s\u1ed1 n\u1ee3 – n\u1ebfu c\u00f3), nh\u1eadn ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng theo h\u1ee3p \u0111\u1ed3ng b\u00e1n h\u00e0ng ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5, ghi:<\/p>\n\n\n\n

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

            C\u00f3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng (Ph\u1ea7n n\u1ee3 g\u1ed1c)<\/p>\n\n\n\n

            C\u00f3 TK 558 – Thu nh\u1eadp kh\u00e1c (ph\u1ea7n ti\u1ec1n l\u00e3i c\u1ee7a s\u1ed1 n\u1ee3).<\/p>\n\n\n\n

  3.6. Tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng kh\u00f4ng thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u00e0 thanh to\u00e1n b\u1eb1ng h\u00e0ng (theo ph\u01b0\u01a1ng th\u1ee9c h\u00e0ng \u0111\u1ed5i h\u00e0ng), c\u0103n c\u1ee9 v\u00e0o gi\u00e1 tr\u1ecb v\u1eadt t\u01b0, h\u00e0ng ho\u00e1 nh\u1eadn trao \u0111\u1ed5i (t\u00ednh theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd ghi trong Ho\u00e1 \u0111\u01a1n GTGT ho\u1eb7c Ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng c\u1ee7a kh\u00e1ch h\u00e0ng) tr\u1eeb v\u00e0o s\u1ed1 n\u1ee3 ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng, ghi:<\/p>\n\n\n\n

  N\u1ee3 c\u00e1c TK 152, 156      <\/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 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.<\/p>\n\n\n\n

  <\/strong>3.7. Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i th\u1ef1c s\u1ef1 kh\u00f4ng th\u1ec3 thu n\u1ee3 \u0111\u01b0\u1ee3c ph\u1ea3i x\u1eed l\u00fd xo\u00e1 s\u1ed5, c\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n x\u1eed l\u00fd x\u00f3a n\u1ee3, ghi:<\/p>\n\n\n\n

  N\u1ee3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (s\u1ed1 \u0111\u00e3 l\u1eadp d\u1ef1 ph\u00f2ng)<\/p>\n\n\n\n

  N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh (s\u1ed1 ch\u01b0a l\u1eadp d\u1ef1 ph\u00f2ng)<\/p>\n\n\n\n

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

\u0110\u1ed3ng th\u1eddi ghi N\u1ee3 TK 004 – N\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 x\u1eed l\u00fd.<\/p>\n\n\n\n

3.8. Khi ph\u00e1t sinh doanh thu, thu nh\u1eadp kh\u00e1c b\u1eb1ng ngo\u1ea1i t\u1ec7 ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n c\u1ee7a kh\u00e1ch h\u00e0ng, c\u0103n c\u1ee9 v\u00e0o t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i HTX th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/p>\n\n\n\n

C\u00f3 c\u00e1c TK 511, 558.<\/p>\n\n\n\n

N\u1ebfu thu \u0111\u01b0\u1ee3c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i \u0111\u00e3 x\u00f3a s\u1ed5 th\u00ec \u0111\u1ed3ng th\u1eddi ghi C\u00f3 TK 004- N\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 x\u1eed l\u00fd.<\/p>\n\n\n\n

3.9. Khi thu n\u1ee3 ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng b\u1eb1ng ngo\u1ea1i t\u1ec7, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 1112, 1122 (t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh t\u1ea1i th\u1eddi \u0111i\u1ec3m thu n\u1ee3)<\/p>\n\n\n\n

N\u1ee3 TK 658 – Chi ph\u00ed kh\u00e1c (l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i)<\/p>\n\n\n\n

C\u00f3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng (t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n)<\/p>\n\n\n\n

C\u00f3 TK 558 – Thu nh\u1eadp kh\u00e1c (l\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i).<\/p>\n\n\n\n

\u0110\u1ed3ng th\u1eddi ghi N\u1ee3 TK 007 (chi ti\u1ebft theo t\u1eebng lo\u1ea1i nguy\u00ean t\u1ec7)<\/p>\n\n\n\n

3.10. Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, s\u1ed1 d\u01b0 n\u1ee3 ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng l\u00e0 kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 theo t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n:<\/p>\n\n\n\n

– N\u1ebfu t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh cu\u1ed1i k\u1ef3 t\u0103ng so v\u1edbi t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/p>\n\n\n\n

            C\u00f3 TK 558 – Thu nh\u1eadp kh\u00e1c.<\/p>\n\n\n\n

– N\u1ebfu t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh cu\u1ed1i k\u1ef3 gi\u1ea3m so v\u1edbi t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n, ghi:<\/p>\n\n\n\n

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

            C\u00f3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.<\/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 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu v\u00e0 t\u00ecnh h\u00ecnh thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu c\u1ee7a HTX v\u1edbi kh\u00e1ch h\u00e0ng v\u1ec1 ti\u1ec1n b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, TSC\u0110, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, cung c\u1ea5p d\u1ecbch v\u1ee5. Kh\u00f4ng ph\u1ea3n … <\/p>\n","protected":false},"author":156,"featured_media":335,"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":[],"class_list":["post-1272","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ban-tin-hop-tac-xa","category-thong-tu-24-2017-tt-btc","grid-sizer"],"_links":{"self":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1272","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=1272"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1272\/revisions"}],"predecessor-version":[{"id":1273,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1272\/revisions\/1273"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/335"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=1272"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=1272"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=1272"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}