{"id":1278,"date":"2024-03-22T16:01:10","date_gmt":"2024-03-22T09:01:10","guid":{"rendered":"http:\/\/kthtx.vn\/?p=1278"},"modified":"2024-03-22T16:01:11","modified_gmt":"2024-03-22T09:01:11","slug":"tai-khoan-138-phai-thu-khac-trong-htx","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2024\/03\/22\/tai-khoan-138-phai-thu-khac-trong-htx\/","title":{"rendered":"T\u00c0I KHO\u1ea2N 138 – PH\u1ea2I THU KH\u00c1C 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 d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu ngo\u00e0i ph\u1ea1m vi \u0111\u00e3 ph\u1ea3n \u00e1nh \u1edf TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng, TK 132 – Ph\u1ea3i thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 v\u00e0 t\u00ecnh h\u00ecnh thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu n\u00e0y, g\u1ed3m nh\u1eefng n\u1ed9i dung ch\u1ee7 y\u1ebfu sau:<\/p>\n\n\n\n

          – Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thi\u1ebfu \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n nh\u01b0ng ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n, ph\u1ea3i ch\u1edd x\u1eed l\u00fd ho\u1eb7c c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u1ec1 b\u1ed3i th\u01b0\u1eddng v\u1eadt ch\u1ea5t do c\u00e1 nh\u00e2n, t\u1eadp th\u1ec3 (trong v\u00e0 ngo\u00e0i HTX) g\u00e2y ra nh\u01b0 m\u1ea5t m\u00e1t, h\u01b0 h\u1ecfng v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, ti\u1ec1n v\u1ed1n,… \u0111\u00e3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd b\u1eaft b\u1ed3i th\u01b0\u1eddng;<\/p>\n\n\n\n

          – C\u00e1c kho\u1ea3n chi \u0111\u1ea7u t\u01b0 XDCB, chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t ph\u1ea3i thu h\u1ed3i (n\u1ebfu c\u00f3);<\/p>\n\n\n\n

          –  Ti\u1ec1n l\u00e3i cho vay, c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn ph\u1ea3i thu t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh;<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n chi h\u1ed9 b\u00ean th\u1ee9 3 ph\u1ea3i thu h\u1ed3i;<\/p>\n\n\n\n

– S\u1ed1 ti\u1ec1n ho\u1eb7c gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n m\u00e0 HTX \u0111em \u0111i th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c t\u1ea1i c\u00e1c t\u1ed5 ch\u1ee9c kh\u00e1c trong quan h\u1ec7 kinh t\u1ebf theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt;<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n cho m\u01b0\u1ee3n b\u1eb1ng hi\u1ec7n v\u1eadt (t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7);<\/p>\n\n\n\n

          – C\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c ngo\u00e0i c\u00e1c kho\u1ea3n tr\u00ean.<\/p>\n\n\n\n

1.2. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c:<\/p>\n\n\n\n

          a) C\u00e1c kho\u1ea3n ti\u1ec1n, t\u00e0i s\u1ea3n \u0111em c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c ph\u1ea3i \u0111\u01b0\u1ee3c theo d\u00f5i ch\u1eb7t ch\u1ebd v\u00e0 k\u1ecbp th\u1eddi thu h\u1ed3i khi h\u1ebft th\u1eddi h\u1ea1n c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c.<\/p>\n\n\n\n

          b) HTX ph\u1ea3i theo d\u00f5i chi ti\u1ebft c\u00e1c kho\u1ea3n c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 theo t\u1eebng lo\u1ea1i, t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng, k\u1ef3 h\u1ea1n, nguy\u00ean t\u1ec7.<\/p>\n\n\n\n

c) \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n \u0111\u01b0a \u0111i c\u1ea7m c\u1ed1, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh theo gi\u00e1 \u0111\u00e3 ghi s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a HTX. Khi xu\u1ea5t t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 mang \u0111i c\u1ea7m c\u1ed1 ghi theo gi\u00e1 n\u00e0o th\u00ec thu v\u1ec1 ghi theo gi\u00e1 \u0111\u00f3. Tr\u01b0\u1eddng h\u1ee3p th\u1ebf ch\u1ea5p b\u1eb1ng gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1edf h\u1eefu t\u00e0i s\u1ea3n (nh\u01b0 gi\u1ea5y ch\u1ee9ng nh\u1eadn quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, \u0111\u0103ng k\u00fd \u00f4 t\u00f4,…) th\u00ec kh\u00f4ng ghi gi\u1ea3m t\u00e0i s\u1ea3n m\u00e0 theo d\u00f5i chi ti\u1ebft tr\u00ean s\u1ed5 k\u1ebf to\u00e1n (chi ti\u1ebft lo\u1ea1i gi\u1ea5y t\u1edd \u0111ang th\u1ebf ch\u1ea5p) v\u00e0 thuy\u1ebft minh tr\u00ean B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n\n\n\n

1.3. V\u1ec1 nguy\u00ean t\u1eafc trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n thi\u1ebfu t\u00e0i s\u1ea3n, ph\u1ea3i truy t\u00ecm nguy\u00ean nh\u00e2n v\u00e0 ng\u01b0\u1eddi ph\u1ea1m l\u1ed7i \u0111\u1ec3 c\u00f3 bi\u1ec7n ph\u00e1p x\u1eed l\u00fd c\u1ee5 th\u1ec3.<\/p>\n\n\n\n

Gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho b\u1ecb hao h\u1ee5t, m\u1ea5t m\u00e1t (tr\u1eeb hao h\u1ee5t trong \u0111\u1ecbnh m\u1ee9c trong qu\u00e1 tr\u00ecnh thu mua \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho) sau khi tr\u1eeb s\u1ed1 thu b\u1ed3i th\u01b0\u1eddng \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/p>\n\n\n\n

Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd \u0111\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 thi\u1ebfu qua ki\u1ec3m k\u00ea sau khi tr\u1eeb \u0111i ph\u1ea7n b\u1ed3i th\u01b0\u1eddng c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n c\u00f3 li\u00ean quan \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed kh\u00e1c c\u1ee7a HTX.<\/p>\n\n\n\n

1.4. Kho\u1ea3n t\u1ed5n th\u1ea5t v\u1ec1 n\u1ee3 ph\u1ea3i thu kh\u00e1c kh\u00f3 \u0111\u00f2i sau khi tr\u1eeb s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 tr\u00edch l\u1eadp (n\u1ebfu c\u00f3) \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh c\u1ee7a HTX.<\/p>\n\n\n\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 138 – Ph\u1ea3i thu kh\u00e1c<\/strong><\/p>\n\n\n\n

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

          – Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thi\u1ebfu;<\/p>\n\n\n\n

          – Ph\u1ea3i thu v\u1ec1 ti\u1ec1n l\u00e3i cho vay, l\u00e3i ti\u1ec1n g\u1eedi, c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh;<\/p>\n\n\n\n

          – C\u00e1c kho\u1ea3n chi h\u1ed9 b\u00ean th\u1ee9 ba ph\u1ea3i thu h\u1ed3i, c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00e1c;<\/p>\n\n\n\n

          – Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n mang \u0111i c\u1ea7m c\u1ed1 ho\u1eb7c s\u1ed1 ti\u1ec1n \u0111\u00e3 k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c;<\/p>\n\n\n\n

          – C\u00e1c kho\u1ea3n cho m\u01b0\u1ee3n b\u1eb1ng hi\u1ec7n v\u1eadt (t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7);<\/p>\n\n\n\n

– \u0110\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c 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

          – K\u1ebft chuy\u1ec3n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thi\u1ebfu v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan theo quy\u1ebft \u0111\u1ecbnh ghi trong bi\u00ean b\u1ea3n x\u1eed l\u00fd;<\/p>\n\n\n\n

          – S\u1ed1 ti\u1ec1n \u0111\u00e3 thu \u0111\u01b0\u1ee3c v\u1ec1 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00e1c;<\/p>\n\n\n\n

          – Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u1ea7m c\u1ed1 ho\u1eb7c s\u1ed1 ti\u1ec1n k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c \u0111\u00e3 nh\u1eadn l\u1ea1i ho\u1eb7c \u0111\u00e3 thanh to\u00e1n;<\/p>\n\n\n\n

          – Nh\u1eadn l\u1ea1i t\u00e0i s\u1ea3n m\u00e0 cho \u0111\u01a1n v\u1ecb kh\u00e1c m\u01b0\u1ee3n b\u1eb1ng hi\u1ec7n v\u1eadt;<\/p>\n\n\n\n

          – Kho\u1ea3n b\u1ecb ph\u1ea1t kh\u1ea5u tr\u1eeb v\u00e0o ti\u1ec1n k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed kh\u00e1c;<\/p>\n\n\n\n

– \u0110\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c 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><\/p>\n\n\n\n

          C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00e1c ch\u01b0a thu \u0111\u01b0\u1ee3c.<\/p>\n\n\n\n

          <\/em><\/strong>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 \u0111\u00e3 thu nhi\u1ec1u h\u01a1n s\u1ed1 ph\u1ea3i thu (tr\u01b0\u1eddng h\u1ee3p c\u00e1 bi\u1ec7t v\u00e0 chi ti\u1ebft c\u1ee7a m\u1ed9t s\u1ed1 \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3).<\/p>\n\n\n\n

T\u00f9y theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a HTX, TK 138 – Ph\u1ea3i thu kh\u00e1c c\u00f3 th\u1ec3 chi ti\u1ebft theo c\u00e1c n\u1ed9i dung ph\u1ea3i thu kh\u00e1c nh\u01b0 t\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd; c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c v\u00e0 ph\u1ea3i thu kh\u00e1c.<\/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. T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh ph\u00e1t hi\u1ec7n thi\u1ebfu, ghi:<\/p>\n\n\n\n

          N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110)<\/p>\n\n\n\n

          N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (2141) (gi\u00e1 tr\u1ecb hao m\u00f2n)<\/p>\n\n\n\n

                   C\u00f3 TK 211 – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (2111) (nguy\u00ean gi\u00e1).<\/p>\n\n\n\n

          3.2. TSC\u0110 h\u1eefu h\u00ecnh d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng ph\u00fac l\u1ee3i ph\u00e1t hi\u1ec7n thi\u1ebfu, ch\u01b0a x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n, ch\u1edd x\u1eed l\u00fd, ghi gi\u1ea3m TSC\u0110:<\/p>\n\n\n\n

          N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (2141) (gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf)<\/p>\n\n\n\n

          N\u1ee3 TK 3532 – Qu\u1ef9 ph\u00fac l\u1ee3i (Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/p>\n\n\n\n

                   C\u00f3 TK 211 – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (2111) (nguy\u00ean gi\u00e1).<\/p>\n\n\n\n

          \u0110\u1ed3ng th\u1eddi ph\u1ea3n \u00e1nh ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n thi\u1ebfu, ghi:<\/p>\n\n\n\n

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

                   C\u00f3 TK 353 – Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (3532)<\/p>\n\n\n\n

          3.3. Tr\u01b0\u1eddng h\u1ee3p ti\u1ec1n m\u1eb7t t\u1ed3n qu\u1ef9, v\u1eadt t\u01b0, h\u00e0ng h\u00f3a,… ph\u00e1t hi\u1ec7n thi\u1ebfu khi ki\u1ec3m k\u00ea:<\/p>\n\n\n\n

a) Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n b\u1ecb thi\u1ebfu, ghi:<\/p>\n\n\n\n

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

                   C\u00f3 c\u00e1c TK 111, 152, 156.<\/p>\n\n\n\n

          b) Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n thi\u1ebfu, c\u0103n c\u1ee9 v\u00e0o quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd, ghi:<\/p>\n\n\n\n

          N\u1ee3 TK 111 – Ti\u1ec1n m\u1eb7t (c\u00e1 nh\u00e2n, t\u1ed5 ch\u1ee9c n\u1ed9p ti\u1ec1n b\u1ed3i th\u01b0\u1eddng)<\/p>\n\n\n\n

          N\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (s\u1ed1 b\u1ed3i th\u01b0\u1eddng tr\u1eeb v\u00e0o l\u01b0\u01a1ng)<\/p>\n\n\n\n

N\u1ee3 TK 418 – C\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu (n\u1ebfu t\u00e0i s\u1ea3n thi\u1ebfu \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp b\u1eb1ng qu\u1ef9 d\u1ef1 ph\u00f2ng t\u00e0i ch\u00ednh)<\/p>\n\n\n\n

          N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (gi\u00e1 tr\u1ecb hao h\u1ee5t m\u1ea5t m\u00e1t c\u1ee7a h\u00e0ng t\u1ed3n<\/p>\n\n\n\n

kho sau khi tr\u1eeb s\u1ed1 thu b\u1ed3i th\u01b0\u1eddng theo quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd)<\/p>\n\n\n\n

          N\u1ee3 TK 658 – Chi ph\u00ed kh\u00e1c (ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 thi\u1ebfu qua<\/p>\n\n\n\n

ki\u1ec3m k\u00ea ph\u1ea3i t\u00ednh v\u00e0o t\u1ed5n th\u1ea5t c\u1ee7a HTX)<\/p>\n\n\n\n

                   C\u00f3 TK 138 – Ph\u1ea3i thu kh\u00e1c.<\/p>\n\n\n\n

          3.4. Cho \u0111\u01a1n v\u1ecb kh\u00e1c m\u01b0\u1ee3n t\u00e0i s\u1ea3n b\u1eb1ng hi\u1ec7n v\u1eadt (phi ti\u1ec1n t\u1ec7), ghi:<\/p>\n\n\n\n

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

                   C\u00f3 c\u00e1c TK 152, 156,…<\/p>\n\n\n\n

          3.5. C\u00e1c kho\u1ea3n chi h\u1ed9 b\u00ean th\u1ee9 ba ph\u1ea3i thu h\u1ed3i, ghi:<\/p>\n\n\n\n

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

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

          3.6. \u0110\u1ecbnh k\u1ef3, khi x\u00e1c \u0111\u1ecbnh kho\u1ea3n ph\u1ea3i thu v\u1ec1 ti\u1ec1n l\u00e3i cho vay, l\u00e3i ti\u1ec1n g\u1eedi, c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia, ghi:<\/p>\n\n\n\n

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

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

          3.7. Khi thu \u0111\u01b0\u1ee3c ti\u1ec1n c\u1ee7a c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00e1c, ghi:<\/p>\n\n\n\n

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

                   C\u00f3 TK 138 – Ph\u1ea3i thu kh\u00e1c<\/p>\n\n\n\n

          3.8. Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd n\u1ee3 ph\u1ea3i thu kh\u00e1c kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i, ghi:<\/p>\n\n\n\n

          N\u1ee3 TK 111 – Ti\u1ec1n m\u1eb7t (s\u1ed1 b\u1ed3i th\u01b0\u1eddng c\u1ee7a c\u00e1 nh\u00e2n, t\u1eadp th\u1ec3 c\u00f3 li\u00ean quan)<\/p>\n\n\n\n

          N\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (s\u1ed1 b\u1ed3i th\u01b0\u1eddng tr\u1eeb v\u00e0o l\u01b0\u01a1ng)<\/p>\n\n\n\n

          N\u1ee3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (n\u1ebfu \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp b\u1eb1ng kho\u1ea3n                               d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i)<\/p>\n\n\n\n

          N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh (s\u1ed1 h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed)<\/p>\n\n\n\n

                   C\u00f3 TK 138 – Ph\u1ea3i thu kh\u00e1c.<\/p>\n\n\n\n

3.9. K\u1ebf to\u00e1n c\u1ea7m c\u1ed1, th\u1ebf ch\u1ea5p, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c:<\/p>\n\n\n\n

          a) D\u00f9ng ti\u1ec1n m\u1eb7t ho\u1eb7c ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng \u0111\u1ec3 k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9, ghi:<\/p>\n\n\n\n

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

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

          b) Khi mang h\u00e0ng t\u1ed3n kho ho\u1eb7c t\u00e0i s\u1ea3n kh\u00e1c \u0111i c\u1ea7m c\u1ed1, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (chi ti\u1ebft theo t\u1eebng kho\u1ea3n)<\/p>\n\n\n\n

C\u00f3 c\u00e1c TK 152, 156,…<\/p>\n\n\n\n

          c) Tr\u01b0\u1eddng h\u1ee3p d\u00f9ng t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u1ec3 c\u1ea7m c\u1ed1, ghi:<\/p>\n\n\n\n

          N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/p>\n\n\n\n

N\u1ee3 TK 214 – Hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf)<\/p>\n\n\n\n

                   C\u00f3 TK 211- TSC\u0110 (nguy\u00ean gi\u00e1).<\/p>\n\n\n\n

          d) Khi nh\u1eadn l\u1ea1i t\u00e0i s\u1ea3n c\u1ea7m c\u1ed1 ho\u1eb7c ti\u1ec1n k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c:<\/p>\n\n\n\n

          – Nh\u1eadn l\u1ea1i s\u1ed1 ti\u1ec1n k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c, ghi:<\/p>\n\n\n\n

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

C\u00f3 TK 138 – Ph\u1ea3i thu kh\u00e1c.<\/p>\n\n\n\n

          – Khi nh\u1eadn l\u1ea1i h\u00e0ng t\u1ed3n kho phi ti\u1ec1n t\u1ec7 cho \u0111\u01a1n v\u1ecb kh\u00e1c m\u01b0\u1ee3n ho\u1eb7c mang \u0111i c\u1ea7m c\u1ed1, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 152, 156,…<\/p>\n\n\n\n

                    C\u00f3 TK 138 – Ph\u1ea3i thu kh\u00e1c.<\/p>\n\n\n\n

          – Nh\u1eadn l\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh c\u1ea7m c\u1ed1, ghi:<\/p>\n\n\n\n

          N\u1ee3 TK  211 – TSC\u0110 (nguy\u00ean gi\u00e1 khi \u0111\u01b0a \u0111i c\u1ea7m c\u1ed1)<\/p>\n\n\n\n

                   C\u00f3 TK 138 – Ph\u1ea3i thu kh\u00e1c (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/p>\n\n\n\n

                   C\u00f3 TK 214 – Hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (gi\u00e1 tr\u1ecb hao m\u00f2n l\u0169y k\u1ebf).<\/p>\n\n\n\n

          \u0111) Tr\u01b0\u1eddng h\u1ee3p HTX kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang nh\u1eefng cam k\u1ebft, b\u1ecb ph\u1ea1t vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng tr\u1eeb v\u00e0o ti\u1ec1n k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 658 – Chi ph\u00ed kh\u00e1c (s\u1ed1 ti\u1ec1n b\u1ecb tr\u1eeb)<\/p>\n\n\n\n

C\u00f3 TK 138 – Ph\u1ea3i thu kh\u00e1c.<\/p>\n\n\n\n

          e) Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng kho\u1ea3n k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/p>\n\n\n\n

C\u00f3 TK 138 – Ph\u1ea3i thu kh\u00e1c.<\/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 kh\u00e1c 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 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

  – 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 138 – Ph\u1ea3i thu kh\u00e1c<\/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","protected":false},"excerpt":{"rendered":"

          1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n           1.1. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu ngo\u00e0i ph\u1ea1m vi \u0111\u00e3 ph\u1ea3n \u00e1nh \u1edf TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng, TK 132 – Ph\u1ea3i thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 v\u00e0 t\u00ecnh h\u00ecnh thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3 … <\/p>\n","protected":false},"author":156,"featured_media":820,"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-1278","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\/1278","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=1278"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1278\/revisions"}],"predecessor-version":[{"id":1279,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1278\/revisions\/1279"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/820"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=1278"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=1278"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=1278"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}