{"id":1274,"date":"2024-03-22T15:57:59","date_gmt":"2024-03-22T08:57:59","guid":{"rendered":"http:\/\/kthtx.vn\/?p=1274"},"modified":"2024-03-22T15:58:00","modified_gmt":"2024-03-22T08:58:00","slug":"tai-khoan-132-phai-thu-cua-hoat-dong-tin-dung-noi-bo-trong-htx","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2024\/03\/22\/tai-khoan-132-phai-thu-cua-hoat-dong-tin-dung-noi-bo-trong-htx\/","title":{"rendered":"T\u00c0I KHO\u1ea2N 132- PH\u1ea2I THU C\u1ee6A HO\u1ea0T \u0110\u1ed8NG T\u00cdN D\u1ee4NG N\u1ed8I B\u1ed8 TRONG HTX"},"content":{"rendered":"\n

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

1.1 T\u00e0i kho\u1ea3n n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng cho nh\u1eefng HTX \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u1ec1 ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9.<\/p>\n\n\n\n

1.2. T\u00e0i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u1edf c\u00e1c HTX c\u00f3 ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m c\u00e1c kho\u1ea3n ti\u1ec1n cho th\u00e0nh vi\u00ean, HTX th\u00e0nh vi\u00ean vay v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 kh\u00e1c.<\/p>\n\n\n\n

1.3. Vi\u1ec7c cho vay, th\u1eddi h\u1ea1n cho vay, thu h\u1ed3i n\u1ee3 vay, l\u00e3i su\u1ea5t cho vay,\u2026 ph\u1ea3i tu\u00e2n th\u1ee7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt \u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 c\u1ee7a HTX.<\/p>\n\n\n\n

1.4. Ch\u1ec9 h\u1ea1ch to\u00e1n ph\u1ea7n n\u1ee3 g\u1ed1c cho vay v\u00e0o T\u00e0i kho\u1ea3n 13211 – Ph\u1ea3i thu v\u1ec1 g\u1ed1c cho vay.  S\u1ed1 ti\u1ec1n l\u00e3i vay ch\u01b0a thu \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o TK 13212 \u2013 Ph\u1ea3i thu v\u1ec1 l\u00e3i cho vay. Kh\u00f4ng ph\u1ea3n \u00e1nh v\u00e0o T\u00e0i kho\u1ea3n n\u00e0y s\u1ed1 l\u00e3i d\u1ef1 thu v\u00e0 kho\u1ea3n l\u00e3i t\u1eeb kho\u1ea3n vay m\u00e0 n\u1ee3 g\u1ed1c ph\u1ea3i thu b\u1ecb ph\u00e2n lo\u1ea1i l\u00e0 qu\u00e1 h\u1ea1n ho\u1eb7c HTX kh\u00f4ng ch\u1eafc ch\u1eafn v\u1ec1 kh\u1ea3 n\u0103ng thu \u0111\u01b0\u1ee3c ti\u1ec1n l\u00e3i t\u1eeb vi\u1ec7c cho th\u00e0nh vi\u00ean vay v\u1ed1n.<\/p>\n\n\n\n

1.5. K\u1ebf to\u00e1n HTX (B\u1ed9 ph\u1eadn theo d\u00f5i ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9) ph\u1ea3i m\u1edf s\u1ed5 theo d\u00f5i chi ti\u1ebft theo t\u1eebng th\u00e0nh vi\u00ean HTX, HTX th\u00e0nh vi\u00ean v\u1ec1 n\u1ee3 g\u1ed1c cho vay (trong \u0111\u00f3 c\u00f3 th\u1ec3 chi ti\u1ebft theo n\u1ee3 trong h\u1ea1n, qu\u00e1 h\u1ea1n, khoanh n\u1ee3 ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e9p x\u00f3a n\u1ee3 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9), l\u00e3i v\u00e0 vi\u1ec7c thanh to\u00e1n c\u00e1c kho\u1ea3n ti\u1ec1n \u0111\u00f3.<\/p>\n\n\n\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a<\/strong> T\u00e0i kho\u1ea3n 132 – Ph\u1ea3i thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9<\/strong><\/p>\n\n\n\n

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

– S\u1ed1 ti\u1ec1n g\u1ed1c \u0111\u00e3 cho th\u00e0nh vi\u00ean vay;<\/p>\n\n\n\n

– S\u1ed1 ph\u1ea3i thu v\u1ec1 l\u00e3i vay c\u1ee7a th\u00e0nh vi\u00ean<\/p>\n\n\n\n

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

– <\/strong>S\u1ed1 ti\u1ec1n n\u1ee3 g\u1ed1c th\u00e0nh vi\u00ean \u0111\u00e3 tr\u1ea3;<\/p>\n\n\n\n

– S\u1ed1 ti\u1ec1n l\u00e3i vay c\u00e1c th\u00e0nh vi\u00ean \u0111\u00e3 tr\u1ea3;<\/p>\n\n\n\n

– S\u1ed1 ti\u1ec1n g\u1ed1c cho th\u00e0nh vi\u00ean vay \u0111\u01b0\u1ee3c H\u1ed9i \u0111\u1ed3ng qu\u1ea3n tr\u1ecb HTX cho ph\u00e9p xo\u00e1 n\u1ee3.<\/p>\n\n\n\n

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

 S\u1ed1 ti\u1ec1n g\u1ed1c cho th\u00e0nh vi\u00ean vay ch\u01b0a \u0111\u1ebfn h\u1ea1n tr\u1ea3 ho\u1eb7c \u0111\u00e3 \u0111\u1ebfn h\u1ea1n nh\u01b0ng th\u00e0nh vi\u00ean ch\u01b0a tr\u1ea3 v\u00e0 s\u1ed1 ti\u1ec1n l\u00e3i ch\u01b0a thu \u0111\u01b0\u1ee3c c\u1ee7a th\u00e0nh vi\u00ean c\u00f2n l\u1ea1i \u0111\u1ebfn k\u1ef3 b\u00e1o c\u00e1o.<\/p>\n\n\n\n

T\u00e0i kho\u1ea3n 132 – Ph\u1ea3i thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9, c\u00f3 2 TK c\u1ea5p 2:<\/p>\n\n\n\n

– TK 1321- Ph\u1ea3i thu ho\u1ea1t \u0111\u1ed9ng cho vay<\/em>: T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u1ec1 cho vay (bao g\u1ed3m c\u1ea3 n\u1ee3 g\u1ed1c v\u00e0 l\u00e3i cho vay) v\u00e0 t\u00ecnh h\u00ecnh thu h\u1ed3i c\u00e1c kho\u1ea3n cho th\u00e0nh vi\u00ean, HTX th\u00e0nh vi\u00ean vay;<\/p>\n\n\n\n

T\u00e0i kho\u1ea3n 1321 c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 3:<\/p>\n\n\n\n

+ T\u00e0i kho\u1ea3n 13211 – Ph\u1ea3i thu v\u1ec1 g\u1ed1c cho vay: T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ti\u1ec1n g\u1ed1c cho th\u00e0nh vi\u00ean, HTX th\u00e0nh vi\u00ean vay theo h\u00ecnh th\u1ee9c t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9;<\/p>\n\n\n\n

+ T\u00e0i kho\u1ea3n 13212 – Ph\u1ea3i thu v\u1ec1 l\u00e3i cho vay: T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u1ec1 ti\u1ec1n l\u00e3i m\u00e0 th\u00e0nh vi\u00ean, HTX th\u00e0nh vi\u00ean ph\u1ea3i tr\u1ea3 cho HTX theo h\u00ecnh th\u1ee9c t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9.<\/p>\n\n\n\n

– TK 1322 – Ph\u1ea3i thu ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 kh\u00e1c<\/em>: T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 ngo\u00e0i ho\u1ea1t \u0111\u1ed9ng cho vay;  <\/p>\n\n\n\n

3. Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n m\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 ch\u1ee7 y\u1ebfu<\/strong><\/p>\n\n\n\n

3.1. Khi xu\u1ea5t ti\u1ec1n cho th\u00e0nh vi\u00ean vay, c\u0103n c\u1ee9 h\u1ee3p \u0111\u1ed3ng t\u00edn d\u1ee5ng ho\u1eb7c kh\u1ebf \u01b0\u1edbc vay v\u00e0 ch\u1ee9ng t\u1eeb xu\u1ea5t ti\u1ec1n cho vay, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 132 – Ph\u1ea3i thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 (13211)<\/p>\n\n\n\n

          C\u00f3 c\u00e1c TK 111, 112.<\/p>\n\n\n\n

\u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n vay ph\u1ea3i c\u00f3 \u0111\u1ea3m b\u1ea3o b\u1eb1ng t\u00e0i s\u1ea3n, c\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n \u0111\u1ecbnh gi\u00e1 t\u00e0i s\u1ea3n th\u1ebf ch\u1ea5p, c\u1ea7m c\u1ed1, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 006 – T\u00e0i s\u1ea3n \u0111\u1ea3m b\u1ea3o kho\u1ea3n vay.<\/p>\n\n\n\n

3.2. \u0110\u1ecbnh k\u1ef3, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n l\u00e3i cho vay thu \u0111\u01b0\u1ee3c, ghi:<\/p>\n\n\n\n

a) Tr\u01b0\u1eddng h\u1ee3p thu l\u00e3i \u0111\u1ecbnh k\u1ef3:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 111, 112 (n\u1ebfu l\u00e3i cho vay thu \u0111\u01b0\u1ee3c ngay b\u1eb1ng ti\u1ec1n)<\/p>\n\n\n\n

N\u1ee3 TK 132- Ph\u1ea3i thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 (l\u00e3i cho vay ch\u01b0a<\/p>\n\n\n\n

thu \u0111\u01b0\u1ee3c) (13212)<\/p>\n\n\n\n

          C\u00f3 TK 546 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9.<\/p>\n\n\n\n

b) Tr\u01b0\u1eddng h\u1ee3p thu l\u00e3i cho vay cu\u1ed1i k\u1ef3:<\/p>\n\n\n\n

– \u0110\u1ecbnh k\u1ef3, ph\u1ea3n \u00e1nh s\u1ed1 l\u00e3i cho vay ph\u1ea3i thu c\u1ee7a th\u00e0nh vi\u00ean, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 13212 – Ph\u1ea3i thu v\u1ec1 l\u00e3i cho vay<\/p>\n\n\n\n

          C\u00f3 TK 546 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9<\/p>\n\n\n\n

          – Cu\u1ed1i k\u1ef3 h\u1ea1n n\u1ee3, khi thu \u0111\u01b0\u1ee3c c\u1ea3 g\u1ed1c v\u00e0 l\u00e3i cho vay, ghi:<\/p>\n\n\n\n

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

C\u00f3 TK 13212 – Ph\u1ea3i thu v\u1ec1 l\u00e3i cho vay (L\u00e3i cho vay c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc)<\/p>\n\n\n\n

C\u00f3 TK 546 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 (L\u00e3i cho vay k\u1ef3 cu\u1ed1i c\u00f9ng)<\/p>\n\n\n\n

Tr\u01b0\u1eddng h\u1ee3p l\u00e3i cho vay kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thu \u0111\u01b0\u1ee3c ho\u1eb7c l\u00e3i cho vay c\u1ee7a kho\u1ea3n n\u1ee3 g\u1ed1c \u0111\u00e3 qu\u00e1 h\u1ea1n th\u00ec k\u1ebf to\u00e1n kh\u00f4ng ph\u1ea3n \u00e1nh kho\u1ea3n l\u00e3i ph\u1ea3i thu c\u1ee7a th\u00e0nh vi\u00ean v\u00e0o TK 13212 m\u00e0 theo d\u00f5i \u1edf t\u00e0i kho\u1ea3n ngo\u00e0i b\u1ea3ng (N\u1ee3 TK 008 \u201cL\u00e3i cho vay qu\u00e1 h\u1ea1n kh\u00f3 c\u00f3 kh\u1ea3 n\u0103ng thu \u0111\u01b0\u1ee3c\u201d.<\/p>\n\n\n\n

c) Tr\u01b0\u1eddng h\u1ee3p l\u00e3i cho vay nh\u1eadn tr\u01b0\u1edbc cho nhi\u1ec1u k\u1ef3:<\/p>\n\n\n\n

– Chi ti\u1ec1n cho th\u00e0nh vi\u00ean vay sau khi b\u00f9 tr\u1eeb v\u1edbi t\u1ed5ng s\u1ed1 ti\u1ec1n l\u00e3i cho vay nh\u1eadn \u0111\u01b0\u1ee3c c\u1ee7a nhi\u1ec1u k\u1ef3, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 132 – Ph\u1ea3i thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 (13211)<\/p>\n\n\n\n

C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3 kh\u00e1c (t\u1ed5ng s\u1ed1 ti\u1ec1n l\u00e3i cho vay nh\u1eadn tr\u01b0\u1edbc cho nhi\u1ec1u k\u1ef3)<\/p>\n\n\n\n

C\u00f3 c\u00e1c TK 111, 112 (s\u1ed1 ti\u1ec1n th\u1ef1c cho vay).<\/p>\n\n\n\n