{"id":1300,"date":"2024-03-22T16:23:52","date_gmt":"2024-03-22T09:23:52","guid":{"rendered":"http:\/\/kthtx.vn\/?p=1300"},"modified":"2024-03-22T16:23:53","modified_gmt":"2024-03-22T09:23:53","slug":"tai-khoan-242-tai-san-khac-trong-htx","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2024\/03\/22\/tai-khoan-242-tai-san-khac-trong-htx\/","title":{"rendered":"T\u00c0I KHO\u1ea2N 242 – T\u00c0I S\u1ea2N KH\u00c1C TRONG HTX"},"content":{"rendered":"\n

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

T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c c\u1ee7a HTX, bao g\u1ed3m chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u00e0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang (g\u1ed3m chi ph\u00ed mua s\u1eafm TSC\u0110, chi ph\u00ed \u0111\u1ea7u t\u01b0 XDCB, chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110).<\/p>\n\n\n\n

1.1. Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc l\u00e0 nh\u1eefng chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u00e3 ph\u00e1t sinh nh\u01b0ng c\u00f3 li\u00ean quan \u0111\u1ebfn k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng SXKD c\u1ee7a nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n v\u00e0 vi\u1ec7c k\u1ebft chuy\u1ec3n c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y v\u00e0o chi ph\u00ed SXKD c\u1ee7a c\u00e1c k\u1ef3 k\u1ebf to\u00e1n sau.<\/p>\n\n\n\n

a) N\u1ed9i dung chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc bao g\u1ed3m:<\/p>\n\n\n\n

– Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u1ec1 thu\u00ea c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng, thu\u00ea ho\u1ea1t \u0111\u1ed9ng TSC\u0110 (quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t, nh\u00e0 x\u01b0\u1edfng, kho b\u00e3i, v\u0103n ph\u00f2ng l\u00e0m vi\u1ec7c, c\u1eeda h\u00e0ng v\u00e0 TSC\u0110 kh\u00e1c) ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t, kinh doanh nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n;<\/p>\n\n\n\n

– Chi ph\u00ed th\u00e0nh l\u1eadp HTX, chi ph\u00ed \u0111\u00e0o t\u1ea1o, qu\u1ea3ng c\u00e1o ph\u00e1t sinh trong giai \u0111o\u1ea1n tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh;<\/p>\n\n\n\n

– Chi ph\u00ed mua b\u1ea3o hi\u1ec3m (b\u1ea3o hi\u1ec3m ch\u00e1y, n\u1ed5, b\u1ea3o hi\u1ec3m tr\u00e1ch nhi\u1ec7m d\u00e2n s\u1ef1 ch\u1ee7 ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, b\u1ea3o hi\u1ec3m th\u00e2n xe, b\u1ea3o hi\u1ec3m t\u00e0i s\u1ea3n,…) v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed m\u00e0 HTX mua v\u00e0 tr\u1ea3 m\u1ed9t l\u1ea7n cho nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n;<\/p>\n\n\n\n

– C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, bao b\u00ec lu\u00e2n chuy\u1ec3n, \u0111\u1ed3 d\u00f9ng cho thu\u00ea li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh trong nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n;<\/p>\n\n\n\n

– L\u00e3i ti\u1ec1n vay tr\u1ea3 tr\u01b0\u1edbc cho nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n;<\/p>\n\n\n\n

– Chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110 ph\u00e1t sinh m\u1ed9t l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn HTX kh\u00f4ng th\u1ef1c hi\u1ec7n tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 ph\u00e2n b\u1ed5 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh;<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc kh\u00e1c ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n.<\/p>\n\n\n\n

 b) K\u1ebf to\u00e1n ph\u1ea3i theo d\u00f5i chi ti\u1ebft t\u1eebng kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc theo t\u1eebng k\u1ef3 h\u1ea1n tr\u1ea3 tr\u01b0\u1edbc \u0111\u00e3 ph\u00e1t sinh, \u0111\u00e3 ph\u00e2n b\u1ed5 v\u00e0o c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu chi ph\u00ed c\u1ee7a t\u1eebng k\u1ef3 k\u1ebf to\u00e1n v\u00e0 s\u1ed1 c\u00f2n l\u1ea1i ch\u01b0a ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed. Vi\u1ec7c t\u00ednh v\u00e0 x\u00e1c \u0111\u1ecbnh m\u1ee9c ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u00e0o chi ph\u00ed SXKD t\u1eebng k\u1ef3 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh, c\u0103n c\u1ee9 v\u00e0o t\u00ednh ch\u1ea5t t\u1eebng lo\u1ea1i chi ph\u00ed \u0111\u1ec3 l\u1ef1a ch\u1ecdn ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 h\u1ee3p l\u00fd.<\/p>\n\n\n\n

1.2. Chi ph\u00ed XDCB d\u1edf dang bao g\u1ed3m chi ph\u00ed mua s\u1eafm TSC\u0110, x\u00e2y d\u1ef1ng m\u1edbi ho\u1eb7c s\u1eeda ch\u1eefa l\u1edbn, c\u1ea3i t\u1ea1o TSC\u0110<\/p>\n\n\n\n

          a) C\u00f4ng t\u00e1c \u0111\u1ea7u t\u01b0 XDCB v\u00e0 s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 c\u1ee7a HTX c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo ph\u01b0\u01a1ng th\u1ee9c giao th\u1ea7u ho\u1eb7c t\u1ef1 l\u00e0m.<\/p>\n\n\n\n

* Chi ph\u00ed th\u1ef1c hi\u1ec7n c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 XDCB l\u00e0 to\u00e0n b\u1ed9 chi ph\u00ed c\u1ea7n thi\u1ebft \u0111\u1ec3 x\u00e2y d\u1ef1ng m\u1edbi ho\u1eb7c s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o TSC\u0110 v\u00e0 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy ch\u1ebf v\u1ec1 qu\u1ea3n l\u00fd \u0111\u1ea7u t\u01b0 XDCB. Chi ph\u00ed \u0111\u1ea7u t\u01b0 XDCB bao g\u1ed3m:<\/p>\n\n\n\n

          – Chi ph\u00ed x\u00e2y d\u1ef1ng;<\/p>\n\n\n\n

          – Chi ph\u00ed thi\u1ebft b\u1ecb;<\/p>\n\n\n\n

          – Chi ph\u00ed b\u1ed3i th\u01b0\u1eddng, h\u1ed7 tr\u1ee3 v\u00e0 t\u00e1i \u0111\u1ecbnh c\u01b0;<\/p>\n\n\n\n

          – Chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n;<\/p>\n\n\n\n

          – Chi ph\u00ed t\u01b0 v\u1ea5n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng;<\/p>\n\n\n\n

          – Chi ph\u00ed kh\u00e1c.<\/p>\n\n\n\n

          * T\u00e0i kho\u1ea3n 2422 \u2013 XDCB d\u1edf dang: ph\u1ea3i \u0111\u01b0\u1ee3c m\u1edf chi ti\u1ebft theo t\u1eebng c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft t\u1eebng n\u1ed9i dung chi ph\u00ed \u0111\u1ea7u t\u01b0 XDCB v\u00e0 \u0111\u01b0\u1ee3c theo d\u00f5i l\u0169y k\u1ebf k\u1ec3 t\u1eeb khi kh\u1edfi c\u00f4ng \u0111\u1ebfn khi c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng.<\/p>\n\n\n\n

          b) Khi \u0111\u1ea7u t\u01b0 XDCB, c\u00e1c chi ph\u00ed x\u00e2y l\u1eafp, chi ph\u00ed thi\u1ebft b\u1ecb th\u01b0\u1eddng t\u00ednh tr\u1ef1c ti\u1ebfp cho t\u1eebng c\u00f4ng tr\u00ecnh; C\u00e1c chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n v\u00e0 chi ph\u00ed kh\u00e1c th\u01b0\u1eddng \u0111\u01b0\u1ee3c chi chung v\u00e0 ph\u1ea3i ph\u00e2n b\u1ed5 cho t\u1eebng c\u00f4ng tr\u00ecnh theo nguy\u00ean t\u1eafc:<\/p>\n\n\n\n

          – N\u1ebfu x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ri\u00eang c\u00e1c chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n v\u00e0 chi ph\u00ed kh\u00e1c li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn t\u1eebng c\u00f4ng tr\u00ecnh th\u00ec t\u00ednh tr\u1ef1c ti\u1ebfp cho c\u00f4ng tr\u00ecnh \u0111\u00f3;<\/p>\n\n\n\n

          – C\u00e1c chi ph\u00ed qu\u1ea3n l\u00fd d\u1ef1 \u00e1n v\u00e0 chi ph\u00ed chung c\u00f3 li\u00ean quan \u0111\u1ebfn nhi\u1ec1u c\u00f4ng tr\u00ecnh m\u00e0 kh\u00f4ng t\u00ednh tr\u1ef1c ti\u1ebfp \u0111\u01b0\u1ee3c cho t\u1eebng c\u00f4ng tr\u00ecnh th\u00ec \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c quy\u1ec1n ph\u00e2n b\u1ed5 theo nh\u1eefng ti\u00eau th\u1ee9c ph\u00f9 h\u1ee3p nh\u1ea5t v\u1edbi t\u1eebng c\u00f4ng tr\u00ecnh.<\/p>\n\n\n\n

          c) H\u1ea1ch to\u00e1n chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110:<\/p>\n\n\n\n

          – Tr\u01b0\u1eddng h\u1ee3p s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng th\u01b0\u1eddng xuy\u00ean, duy tr\u00ec cho TSC\u0110 ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng: Chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n tr\u1ef1c ti\u1ebfp v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3.<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p s\u1eeda ch\u1eefa l\u1edbn TSC\u0110, to\u00e0n b\u1ed9 chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn khi ph\u00e1t sinh t\u1eadp h\u1ee3p v\u00e0o TK 2422. Khi TSC\u0110 ho\u00e0n th\u00e0nh b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng:<\/p>\n\n\n\n

+ Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn th\u00ec to\u00e0n b\u1ed9 chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn \u0111\u00e3 ph\u00e1t sinh \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n v\u00e0o TK 2421 \u0111\u1ec3 ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed c\u1ee7a b\u1ed9 ph\u1eadn li\u00ean quan s\u1eed d\u1ee5ng TSC\u0110 \u0111\u00f3.<\/p>\n\n\n\n

+ N\u1ebfu tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn th\u00ec to\u00e0n b\u1ed9 chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 \u0111\u01b0\u1ee3c b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 \u0111\u00e3 tr\u00edch tr\u01b0\u1edbc (N\u1ee3 TK 338\/C\u00f3 TK 2422). Ph\u1ea7n ch\u00eanh l\u1ec7ch c\u00f2n thi\u1ebfu\/ th\u1eeba so v\u1edbi s\u1ed1 \u0111\u00e3 tr\u00edch tr\u01b0\u1edbc \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u0103ng, gi\u1ea3m chi ph\u00ed c\u1ee7a b\u1ed9 ph\u1eadn li\u00ean quan s\u1eed d\u1ee5ng TSC\u0110 \u0111\u00f3.<\/p>\n\n\n\n

d) Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 b\u1ecb h\u1ee7y b\u1ecf, HTX ph\u1ea3i ti\u1ebfn h\u00e0nh thanh l\u00fd v\u00e0 thu h\u1ed3i c\u00e1c chi ph\u00ed \u0111\u00e3 ph\u00e1t sinh c\u1ee7a d\u1ef1 \u00e1n. Ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa chi ph\u00ed \u0111\u1ea7u t\u01b0 th\u1ef1c t\u1ebf ph\u00e1t sinh v\u00e0 s\u1ed1 thu t\u1eeb vi\u1ec7c thanh l\u00fd \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed kh\u00e1c ho\u1eb7c x\u00e1c \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n \u0111\u1ec3 thu h\u1ed3i.<\/p>\n\n\n\n

\u0111) C\u00e1c chi ph\u00ed kh\u00e1c ph\u00e1t sinh nh\u01b0 chi ph\u00ed l\u00e3i vay \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a, chi ph\u00ed \u0111\u1ea5u th\u1ea7u, chi ph\u00ed th\u00e1o d\u1ee1 ho\u00e0n tr\u1ea3 m\u1eb7t b\u1eb1ng (sau khi b\u00f9 tr\u1eeb v\u1edbi s\u1ed1 ph\u1ebf li\u1ec7u c\u00f3 th\u1ec3 thu h\u1ed3i) \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang (TK 2422).<\/p>\n\n\n\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 242 – T\u00e0i s\u1ea3n kh\u00e1c<\/strong><\/p>\n\n\n\n

B\u00ean N\u1ee3:<\/strong> C\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang ph\u00e1t sinh trong k\u1ef3.<\/p>\n\n\n\n

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

C\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc \u0111\u00e3 ph\u00e2n b\u1ed5 trong k\u1ef3;<\/p>\n\n\n\n

Ghi gi\u1ea3m chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang do TSC\u0110 \u0111\u00e3 ho\u00e0n th\u00e0nh b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng<\/p>\n\n\n\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/strong> C\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u00e0 chi ph\u00ed XDCB d\u1edf dang hi\u1ec7n c\u00f2n cu\u1ed1i k\u1ef3.<\/p>\n\n\n\n

T\u00e0i kho\u1ea3n 242 –  T\u00e0i s\u1ea3n kh\u00e1c, c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/strong><\/p>\n\n\n\n

– T\u00e0i kho\u1ea3n 2421 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc: <\/em>Ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u00e3 ph\u00e1t sinh nh\u01b0ng c\u00f3 li\u00ean quan \u0111\u1ebfn k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n v\u00e0 vi\u1ec7c k\u1ebft chuy\u1ec3n c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a c\u00e1c k\u1ef3 k\u1ebf to\u00e1n sau.<\/p>\n\n\n\n

– T\u00e0i kho\u1ea3n 2422 – X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang: <\/em>Ph\u1ea3n \u00e1nh c\u00e1c chi phi th\u1ef1c hi\u1ec7n c\u00e1c d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 XDCB (bao g\u1ed3m chi ph\u00ed mua s\u1eafm m\u1edbi TSC\u0110, x\u00e2y d\u1ef1ng m\u1edbi ho\u1eb7c s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o, m\u1edf r\u1ed9ng hay trang b\u1ecb l\u1ea1i k\u1ef9 thu\u1eadt c\u00f4ng tr\u00ecnh) v\u00e0 t\u00ecnh h\u00ecnh quy\u1ebft to\u00e1n d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 XDCB \u1edf c\u00e1c HTX c\u00f3 ti\u1ebfn h\u00e0nh c\u00f4ng t\u00e1c mua s\u1eafm TSC\u0110, \u0111\u1ea7u t\u01b0 XDCB, s\u1eeda ch\u1eefa l\u1edbn TSC\u0110.<\/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. H\u1ea1ch to\u00e1n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/em><\/p>\n\n\n\n

a) Khi ph\u00e1t sinh c\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ph\u1ea3i ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed SXKD c\u1ee7a nhi\u1ec1u k\u1ef3, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 242 – T\u00e0i s\u1ea3n kh\u00e1c (2421)<\/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 c\u00e1c TK 111, 112, 331, 334, 338,…<\/p>\n\n\n\n

\u0110\u1ecbnh k\u1ef3 ti\u1ebfn h\u00e0nh ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u00e0o chi ph\u00ed SXKD, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 154,  658, 642<\/p>\n\n\n\n

C\u00f3 TK 242 – T\u00e0i s\u1ea3n kh\u00e1c (2421).<\/p>\n\n\n\n

b) Khi tr\u1ea3 tr\u01b0\u1edbc ti\u1ec1n thu\u00ea TSC\u0110 theo ph\u01b0\u01a1ng th\u1ee9c thu\u00ea ho\u1ea1t \u0111\u1ed9ng v\u00e0 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh cho nhi\u1ec1u k\u1ef3, ghi:<\/p>\n\n\n\n

 N\u1ee3 TK 242 – T\u00e0i s\u1ea3n kh\u00e1c (2421)<\/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 c\u00e1c TK 111, 112.<\/p>\n\n\n\n

c) Tr\u01b0\u1eddng h\u1ee3p mua TSC\u0110 theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p:<\/p>\n\n\n\n

– Khi mua TSC\u0110 h\u1eefu h\u00ecnh, TSC\u0110 v\u00f4 h\u00ecnh theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p v\u00e0 \u0111\u01b0a v\u1ec1 s\u1eed d\u1ee5ng ngay cho SXKD, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 211 – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (gi\u00e1 mua tr\u1ea3 ti\u1ec1n ngay)<\/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

N\u1ee3 TK 242 – T\u00e0i s\u1ea3n kh\u00e1c (ph\u1ea7n l\u00e3i tr\u1ea3 ch\u1eadm l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng                              s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n tr\u1eeb (-) Gi\u00e1 mua tr\u1ea3 ti\u1ec1n ngay tr\u1eeb (-)<\/p>\n\n\n\n

thu\u1ebf GTGT (n\u1ebfu c\u00f3)) (2421)<\/p>\n\n\n\n

C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/p>\n\n\n\n

– \u0110\u1ecbnh k\u1ef3, thanh to\u00e1n ti\u1ec1n cho ng\u01b0\u1eddi b\u00e1n, k\u1ebf to\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 c\u00e1c TK 111, 112 (s\u1ed1 ph\u1ea3i tr\u1ea3 \u0111\u1ecbnh k\u1ef3 bao g\u1ed3m c\u1ea3 gi\u00e1 g\u1ed1c v\u00e0<\/p>\n\n\n\n

l\u00e3i tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p ph\u1ea3i tr\u1ea3 \u0111\u1ecbnh k\u1ef3).<\/p>\n\n\n\n

– \u0110\u1ecbnh k\u1ef3, t\u00ednh v\u00e0o chi ph\u00ed s\u1ed1 l\u00e3i tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p ph\u1ea3i tr\u1ea3, ghi:<\/p>\n\n\n\n

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

C\u00f3 TK 242 – T\u00e0i s\u1ea3n kh\u00e1c (2421).<\/p>\n\n\n\n

d) Tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110 ph\u00e1t sinh l\u1edbn, HTX kh\u00f4ng th\u1ef1c hi\u1ec7n tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110, ph\u1ea3i ph\u00e2n b\u1ed5 chi ph\u00ed v\u00e0o nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n, khi c\u00f4ng vi\u1ec7c s\u1eeda ch\u1eefa ho\u00e0n th\u00e0nh:<\/p>\n\n\n\n

– \u0110\u1ecbnh k\u1ef3, t\u00ednh v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3, ghi:<\/p>\n\n\n\n

+ N\u1ee3 TK 2421 \u2013 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/p>\n\n\n\n

            C\u00f3 TK 2422 \u2013 X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang<\/p>\n\n\n\n

+ N\u1ee3 c\u00e1c TK 154, 642,…<\/p>\n\n\n\n

C\u00f3 TK 242 – T\u00e0i s\u1ea3n kh\u00e1c (2421).<\/p>\n\n\n\n

\u0111) Tr\u01b0\u1eddng h\u1ee3p HTX tr\u1ea3 tr\u01b0\u1edbc l\u00e3i ti\u1ec1n vay nhi\u1ec1u k\u1ef3 cho b\u00ean cho vay:<\/p>\n\n\n\n

– Khi tr\u1ea3 tr\u01b0\u1edbc l\u00e3i ti\u1ec1n vay, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 242 – T\u00e0i s\u1ea3n kh\u00e1c (2421)<\/p>\n\n\n\n

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

– \u0110\u1ecbnh k\u1ef3, khi ph\u00e2n b\u1ed5 l\u00e3i ti\u1ec1n vay theo s\u1ed1 ph\u1ea3i tr\u1ea3 t\u1eebng k\u1ef3 v\u00e0o chi ph\u00ed kh\u00e1c, ghi:<\/p>\n\n\n\n

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

          C\u00f3 TK 242 – T\u00e0i s\u1ea3n kh\u00e1c (2421).<\/p>\n\n\n\n

3.2. H\u1ea1ch to\u00e1n chi ph\u00ed \u0111\u1ea7u t\u01b0 XDCB<\/em><\/p>\n\n\n\n

a) Khi \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n cho nh\u00e0 th\u1ea7u XDCB, 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 112 – Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng.<\/p>\n\n\n\n

b) Nh\u1eadn kh\u1ed1i l\u01b0\u1ee3ng XDCB, kh\u1ed1i l\u01b0\u1ee3ng s\u1eeda ch\u1eefa TSC\u0110 ho\u00e0n th\u00e0nh do b\u00ean nh\u1eadn th\u1ea7u b\u00e0n giao, n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, c\u0103n c\u1ee9 h\u1ee3p \u0111\u1ed3ng giao th\u1ea7u, bi\u00ean b\u1ea3n nghi\u1ec7m thu kh\u1ed1i l\u01b0\u1ee3ng XDCB ho\u00e0n th\u00e0nh v\u00e0 h\u00f3a \u0111\u01a1n, ghi:<\/p>\n\n\n\n

         N\u1ee3 TK 242 – T\u00e0i s\u1ea3n kh\u00e1c (2422)<\/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 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n.<\/p>\n\n\n\n

          c) Khi mua thi\u1ebft b\u1ecb \u0111\u1ea7u t\u01b0 XDCB, n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, c\u0103n c\u1ee9 h\u00f3a \u0111\u01a1n, phi\u1ebfu nh\u1eadp kho, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 152 – V\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5 (gi\u00e1 mua 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<\/p>\n\n\n\n

                   C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/p>\n\n\n\n

d) Tr\u1ea3 ti\u1ec1n cho ng\u01b0\u1eddi nh\u1eadn th\u1ea7u, ng\u01b0\u1eddi cung c\u1ea5p v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 c\u00f3 li\u00ean quan \u0111\u1ebfn \u0111\u1ea7u t\u01b0 XDCB, 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 c\u00e1c TK 111, 112,…<\/p>\n\n\n\n

\u0111) Xu\u1ea5t thi\u1ebft b\u1ecb \u0111\u1ea7u t\u01b0 XDCB giao cho b\u00ean nh\u1eadn th\u1ea7u:<\/p>\n\n\n\n

– \u0110\u1ed1i v\u1edbi thi\u1ebft b\u1ecb kh\u00f4ng c\u1ea7n l\u1eafp, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 242 – T\u00e0i s\u1ea3n kh\u00e1c (2422)<\/p>\n\n\n\n

C\u00f3 TK 152 – V\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5.<\/p>\n\n\n\n

– \u0110\u1ed1i v\u1edbi thi\u1ebft b\u1ecb c\u1ea7n l\u1eafp:<\/p>\n\n\n\n

+ Khi xu\u1ea5t thi\u1ebft b\u1ecb giao cho b\u00ean nh\u1eadn th\u1ea7u, k\u1ebf to\u00e1n ch\u1ec9 theo d\u00f5i chi ti\u1ebft thi\u1ebft b\u1ecb \u0111\u01b0a \u0111i l\u1eafp.<\/p>\n\n\n\n

+ Khi c\u00f3 kh\u1ed1i l\u01b0\u1ee3ng l\u1eafp \u0111\u1eb7t ho\u00e0n th\u00e0nh c\u1ee7a b\u00ean B b\u00e0n giao, \u0111\u01b0\u1ee3c nghi\u1ec7m thu v\u00e0 ch\u1ea5p nh\u1eadn thanh to\u00e1n, th\u00ec gi\u00e1 tr\u1ecb thi\u1ebft b\u1ecb \u0111\u01b0a \u0111i l\u1eafp m\u1edbi \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u1ea7u t\u01b0 XDCB, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 242 – T\u00e0i s\u1ea3n kh\u00e1c (2422)<\/p>\n\n\n\n

C\u00f3 TK 152 – V\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5.<\/p>\n\n\n\n

         e) Khi ph\u00e1t sinh c\u00e1c chi ph\u00ed kh\u00e1c \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh XDCB, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 242 – T\u00e0i s\u1ea3n kh\u00e1c  (2422)<\/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 c\u00e1c TK 111, 112, 331, 338,…<\/p>\n\n\n\n

          g) Kho\u1ea3n ti\u1ec1n \u0111\u01b0\u1ee3c ph\u1ea1t nh\u00e0 th\u1ea7u ghi nh\u1eadn v\u00e0o thu nh\u1eadp kh\u00e1c, ghi:<\/p>\n\n\n\n

          N\u1ee3 c\u00e1c TK 112, 331<\/p>\n\n\n\n

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

          h) Khi c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh, vi\u1ec7c nghi\u1ec7m thu t\u1ed5ng th\u1ec3 \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n xong, t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c b\u00e0n giao v\u00e0 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng:<\/p>\n\n\n\n

– N\u1ebfu quy\u1ebft to\u00e1n \u0111\u01b0\u1ee3c duy\u1ec7t ngay th\u00ec c\u0103n c\u1ee9 v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh qua \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c duy\u1ec7t \u0111\u1ec3 ghi s\u1ed5.<\/p>\n\n\n\n

– N\u1ebfu quy\u1ebft to\u00e1n ch\u01b0a \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t th\u00ec ghi t\u0103ng gi\u00e1 tr\u1ecb c\u1ee7a t\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh qua \u0111\u1ea7u t\u01b0 theo gi\u00e1 t\u1ea1m t\u00ednh (gi\u00e1 t\u1ea1m t\u00ednh l\u00e0 chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u00e3 b\u1ecf ra \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n).<\/p>\n\n\n\n

C\u1ea3 2 tr\u01b0\u1eddng h\u1ee3p tr\u00ean \u0111\u1ec1u ghi nh\u01b0 sau:<\/p>\n\n\n\n

N\u1ee3 TK 211 – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/p>\n\n\n\n

                   C\u00f3 TK 242 – T\u00e0i s\u1ea3n kh\u00e1c (gi\u00e1 \u0111\u01b0\u1ee3c duy\u1ec7t ho\u1eb7c gi\u00e1 t\u1ea1m t\u00ednh) (2422).<\/p>\n\n\n\n

i) Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng tr\u00ecnh \u0111\u00e3 ho\u00e0n th\u00e0nh, nh\u01b0ng ch\u01b0a l\u00e0m th\u1ee7 t\u1ee5c b\u00e0n giao t\u00e0i s\u1ea3n \u0111\u1ec3 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, \u0111ang ch\u1edd l\u1eadp ho\u1eb7c duy\u1ec7t quy\u1ebft to\u00e1n th\u00ec k\u1ebf to\u00e1n ph\u1ea3i m\u1edf s\u1ed5 chi ti\u1ebft t\u00e0i kho\u1ea3n 2422 theo d\u00f5i ri\u00eang c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh ch\u1edd b\u00e0n giao v\u00e0 duy\u1ec7t quy\u1ebft to\u00e1n.<\/p>\n\n\n\n

Khi quy\u1ebft to\u00e1n v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB ho\u00e0n th\u00e0nh \u0111\u01b0\u1ee3c duy\u1ec7t th\u00ec k\u1ebf to\u00e1n \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i gi\u00e1 t\u1ea1m t\u00ednh theo gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c duy\u1ec7t, ghi;<\/p>\n\n\n\n

– N\u1ebfu gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh qua \u0111\u1ea7u t\u01b0 XDCB \u0111\u01b0\u1ee3c duy\u1ec7t c\u00f3 gi\u00e1 tr\u1ecb th\u1ea5p h\u01a1n gi\u00e1 t\u1ea1m t\u00ednh:<\/p>\n\n\n\n

          N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (chi ph\u00ed duy\u1ec7t b\u1ecf ph\u1ea3i thu h\u1ed3i)<\/p>\n\n\n\n

                   C\u00f3 TK 211 – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/p>\n\n\n\n

          – N\u1ebfu gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n h\u00ecnh th\u00e0nh qua \u0111\u1ea7u t\u01b0 XDCB \u0111\u01b0\u1ee3c duy\u1ec7t c\u00f3 gi\u00e1 tr\u1ecb cao h\u01a1n gi\u00e1 t\u1ea1m t\u00ednh:<\/p>\n\n\n\n

          N\u1ee3 TK 211 – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/p>\n\n\n\n

C\u00f3 TK 242 \u2013 T\u00e0i s\u1ea3n kh\u00e1c (2422)<\/p>\n\n\n\n

          k) Tr\u01b0\u1eddng h\u1ee3p d\u1ef1 \u00e1n \u0111\u1ea7u t\u01b0 b\u1ecb h\u1ee7y b\u1ecf ho\u1eb7c thu h\u1ed3i, k\u1ebf to\u00e1n thanh l\u00fd d\u1ef1 \u00e1n v\u00e0 thu h\u1ed3i chi ph\u00ed \u0111\u1ea7u t\u01b0. Ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa chi ph\u00ed \u0111\u1ea7u t\u01b0 v\u00e0 s\u1ed1 thu t\u1eeb vi\u1ec7c thanh l\u00fd \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o chi ph\u00ed kh\u00e1c ho\u1eb7c x\u00e1c \u0111\u1ecbnh tr\u00e1ch nhi\u1ec7m b\u1ed3i th\u01b0\u1eddng c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, ghi:<\/p>\n\n\n\n

          N\u1ee3 c\u00e1c TK 111, 112 (S\u1ed1 thu t\u1eeb vi\u1ec7c thanh l\u00fd d\u1ef1 \u00e1n)<\/p>\n\n\n\n

          N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (S\u1ed1 ti\u1ec1n t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n ph\u1ea3i b\u1ed3i th\u01b0\u1eddng)<\/p>\n\n\n\n

          N\u1ee3 TK 658 – Chi ph\u00ed kh\u00e1c (S\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed)<\/p>\n\n\n\n

                   C\u00f3 TK 242 – T\u00e0i s\u1ea3n kh\u00e1c (2422).<\/p>\n\n\n\n

        3.3. K\u1ebf to\u00e1n s\u1eeda ch\u1eefa l\u1edbn TSC\u0110:<\/em><\/p>\n\n\n\n

C\u00f4ng t\u00e1c s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 c\u1ee7a HTX c\u00f3 th\u1ec3 ti\u1ebfn h\u00e0nh theo ph\u01b0\u01a1ng th\u1ee9c t\u1ef1 l\u00e0m ho\u1eb7c giao th\u1ea7u.<\/p>\n\n\n\n

a) Khi chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 ph\u00e1t sinh \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p v\u00e0o b\u00ean N\u1ee3 TK 2422 v\u00e0 \u0111\u01b0\u1ee3c chi ti\u1ebft cho t\u1eebng c\u00f4ng tr\u00ecnh, c\u00f4ng vi\u1ec7c s\u1eeda ch\u1eefa TSC\u0110. C\u0103n c\u1ee9 ch\u1ee9ng t\u1eeb ph\u00e1t sinh chi ph\u00ed \u0111\u1ec3 h\u1ea1ch to\u00e1n:<\/p>\n\n\n\n

N\u1ee3 TK 242 – T\u00e0i s\u1ea3n kh\u00e1c (2422) (gi\u00e1 mua 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 (n\u1ebfu c\u00f3)<\/p>\n\n\n\n

                   C\u00f3 c\u00e1c TK 111, 112, 152, 214,… (t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/p>\n\n\n\n

b) Khi c\u00f4ng tr\u00ecnh s\u1eeda ch\u1eefa ho\u00e0n th\u00e0nh:<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 2421 (n\u1ebfu chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n)<\/p>\n\n\n\n

N\u1ee3 TK 338 – Ph\u1ea3i tr\u1ea3 kh\u00e1c (n\u1ebfu tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u1eeda ch\u1eefa \u0111\u1ecbnh k\u1ef3)<\/p>\n\n\n\n

C\u00f3 TK 242 – T\u00e0i s\u1ea3n kh\u00e1c (2422).<\/p>\n\n\n\n

        – Tr\u01b0\u1eddng h\u1ee3p s\u1eeda ch\u1eefa c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p th\u1ecfa m\u00e3n \u0111i\u1ec1u ki\u1ec7n ghi t\u0103ng nguy\u00ean gi\u00e1 TSC\u0110 ghi:<\/p>\n\n\n\n

          N\u1ee3 TK 211 – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh  <\/p>\n\n\n\n

                   C\u00f3 TK 242 – T\u00e0i s\u1ea3n kh\u00e1c (2422).<\/p>\n\n\n\n

3.4. Tr\u01b0\u1eddng h\u1ee3p ph\u00e2n b\u1ed5 d\u1ea7n s\u1ed1 l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 giai \u0111o\u1ea1n tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng c\u1ee7a HTX theo c\u01a1 ch\u1ebf t\u00e0i ch\u00ednh (n\u1ebfu c\u00f3), ghi:<\/p>\n\n\n\n

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

          C\u00f3 TK 242 – T\u00e0i s\u1ea3n kh\u00e1c (2422).<\/p>\n","protected":false},"excerpt":{"rendered":"

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c c\u1ee7a HTX, bao g\u1ed3m chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u00e0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang (g\u1ed3m chi ph\u00ed mua s\u1eafm TSC\u0110, chi ph\u00ed \u0111\u1ea7u t\u01b0 XDCB, chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110). 1.1. Chi ph\u00ed … <\/p>\n","protected":false},"author":156,"featured_media":325,"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-1300","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\/1300","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=1300"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1300\/revisions"}],"predecessor-version":[{"id":1301,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1300\/revisions\/1301"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/325"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=1300"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=1300"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=1300"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}