{"id":1304,"date":"2024-03-22T16:27:31","date_gmt":"2024-03-22T09:27:31","guid":{"rendered":"http:\/\/kthtx.vn\/?p=1304"},"modified":"2024-03-22T16:27:32","modified_gmt":"2024-03-22T09:27:32","slug":"tai-khoan-331-phai-tra-cho-nguoi-ban-trong-htx","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2024\/03\/22\/tai-khoan-331-phai-tra-cho-nguoi-ban-trong-htx\/","title":{"rendered":"T\u00c0I KHO\u1ea2N 331 – PH\u1ea2I TR\u1ea2 CHO NG\u01af\u1edcI B\u00c1N 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 t\u00ecnh h\u00ecnh thanh to\u00e1n v\u1ec1 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a HTX cho ng\u01b0\u1eddi b\u00e1n v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5 (k\u1ec3 c\u1ea3 ng\u01b0\u1eddi nh\u1eadn th\u1ea7u x\u00e2y l\u1eafp), ng\u01b0\u1eddi b\u00e1n TSC\u0110, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh theo h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf \u0111\u00e3 k\u00fd k\u1ebft. Kh\u00f4ng ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y c\u00e1c nghi\u1ec7p v\u1ee5 mua tr\u1ea3 ti\u1ec1n ngay.<\/p>\n\n\n\n

b) N\u1ee3 ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n c\u1ee7a HTX c\u1ea7n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i tr\u1ea3. \u0110\u1ed1i v\u1edbi t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i tr\u1ea3, t\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh c\u1ea3 s\u1ed1 ti\u1ec1n \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n nh\u01b0ng ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5, kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh b\u00e0n giao.<\/p>\n\n\n\n

c) Nh\u1eefng v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 nh\u1eadn, nh\u1eadp kho nh\u01b0ng \u0111\u1ebfn cu\u1ed1i k\u1ef3 v\u1eabn ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n th\u00ec s\u1eed d\u1ee5ng gi\u00e1 t\u1ea1m t\u00ednh \u0111\u1ec3 ghi s\u1ed5 v\u00e0 ph\u1ea3i \u0111i\u1ec1u ch\u1ec9nh v\u1ec1 gi\u00e1 th\u1ef1c t\u1ebf khi nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n ho\u1eb7c th\u00f4ng b\u00e1o gi\u00e1 ch\u00ednh th\u1ee9c c\u1ee7a ng\u01b0\u1eddi b\u00e1n.<\/p>\n\n\n\n

d) Khi h\u1ea1ch to\u00e1n chi ti\u1ebft c\u00e1c kho\u1ea3n n\u00e0y, k\u1ebf to\u00e1n ph\u1ea3i h\u1ea1ch to\u00e1n r\u00f5 r\u00e0ng, r\u00e0nh m\u1ea1ch c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u thanh to\u00e1n, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n c\u1ee7a ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi cung c\u1ea5p n\u1ebfu ch\u01b0a \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh trong h\u00f3a \u0111\u01a1n mua 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 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/p>\n\n\n\n

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

– S\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5, ng\u01b0\u1eddi nh\u1eadn th\u1ea7u x\u00e2y l\u1eafp;<\/p>\n\n\n\n

– S\u1ed1 ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi cung c\u1ea5p, ng\u01b0\u1eddi nh\u1eadn th\u1ea7u x\u00e2y l\u1eafp nh\u01b0ng ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh b\u00e0n giao;<\/p>\n\n\n\n

– S\u1ed1 ti\u1ec1n gi\u1ea3m gi\u00e1 h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 \u0111\u00e3 mua \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb v\u00e0o kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n;<\/p>\n\n\n\n

– Chi\u1ebft kh\u1ea5u thanh to\u00e1n v\u00e0 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c ng\u01b0\u1eddi b\u00e1n ch\u1ea5p thu\u1eadn cho HTX gi\u1ea3m tr\u1eeb v\u00e0o kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n;<\/p>\n\n\n\n

– Gi\u00e1 tr\u1ecb v\u1eadt t\u01b0, h\u00e0ng h\u00f3a thi\u1ebfu h\u1ee5t, k\u00e9m ph\u1ea9m ch\u1ea5t khi ki\u1ec3m nh\u1eadn v\u00e0 tr\u1ea3 l\u1ea1i ng\u01b0\u1eddi b\u00e1n;<\/p>\n\n\n\n

– \u0110i\u1ec1u ch\u1ec9nh s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 t\u1ea1m t\u00ednh l\u1edbn h\u01a1n gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a s\u1ed1 v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u00e3 nh\u1eadn, khi c\u00f3 ho\u00e1 \u0111\u01a1n ho\u1eb7c th\u00f4ng b\u00e1o gi\u00e1 ch\u00ednh th\u1ee9c;<\/p>\n\n\n\n

– \u0110\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n l\u00e0 kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 (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

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

– S\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 ng\u01b0\u1eddi nh\u1eadn th\u1ea7u x\u00e2y l\u1eafp;<\/p>\n\n\n\n

– \u0110i\u1ec1u ch\u1ec9nh s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 t\u1ea1m t\u00ednh nh\u1ecf h\u01a1n gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a s\u1ed1 v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u00e3 nh\u1eadn, khi c\u00f3 ho\u00e1 \u0111\u01a1n ho\u1eb7c th\u00f4ng b\u00e1o gi\u00e1 ch\u00ednh th\u1ee9c;<\/p>\n\n\n\n

          – \u0110\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n l\u00e0 kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 (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

S\u1ed1 d\u01b0 b\u00ean C\u00f3:<\/strong> S\u1ed1 ti\u1ec1n c\u00f2n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n h\u00e0ng, ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5, ng\u01b0\u1eddi nh\u1eadn th\u1ea7u x\u00e2y l\u1eafp.<\/p>\n\n\n\n

T\u00e0i kho\u1ea3n n\u00e0y c\u00f3 th\u1ec3 c\u00f3 s\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/strong> S\u1ed1 d\u01b0 b\u00ean N\u1ee3 (n\u1ebfu c\u00f3) ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n ho\u1eb7c s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 nhi\u1ec1u h\u01a1n s\u1ed1 ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n theo chi ti\u1ebft c\u1ee7a 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 c\u1ee7a t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3n \u00e1nh \u1edf t\u00e0i kho\u1ea3n n\u00e0y \u0111\u1ec3 ghi 2 ch\u1ec9 ti\u00eau b\u00ean \u201cT\u00e0i s\u1ea3n\u201d v\u00e0 b\u00ean \u201cNgu\u1ed3n v\u1ed1n\u201d.<\/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. Mua v\u1eadt t\u01b0, h\u00e0ng h\u00f3a v\u1ec1 nh\u1eadp kho ho\u1eb7c khi mua TSC\u0110 ch\u01b0a tr\u1ea3 ti\u1ec1n ng\u01b0\u1eddi b\u00e1n, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 152, 156, 157, 211 (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 (1331, 1332) (n\u1ebfu c\u00f3)<\/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

3.2. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb c\u00f3 th\u1ef1c hi\u1ec7n \u0111\u1ea7u t\u01b0 XDCB theo ph\u01b0\u01a1ng th\u1ee9c giao th\u1ea7u, khi nh\u1eadn kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh b\u00e0n giao c\u1ee7a b\u00ean nh\u1eadn th\u1ea7u x\u00e2y l\u1eafp, c\u0103n c\u1ee9 h\u1ee3p \u0111\u1ed3ng giao th\u1ea7u v\u00e0 bi\u00ean b\u1ea3n b\u00e0n giao kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp, ho\u00e1 \u0111\u01a1n kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh:<\/p>\n\n\n\n

– N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 242 – T\u00e0i s\u1ea3n kh\u00e1c (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT) (2422)<\/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

– Tr\u01b0\u1eddng h\u1ee3p thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec gi\u00e1 tr\u1ecb \u0111\u1ea7u t\u01b0 XDCB bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT (t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/p>\n\n\n\n

3.3. Khi \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n ho\u1eb7c thanh to\u00e1n s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5, ng\u01b0\u1eddi nh\u1eadn th\u1ea7u x\u00e2y l\u1eafp, 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, 341,…<\/p>\n\n\n\n

3.4. Nh\u1eadn d\u1ecbch v\u1ee5 cung c\u1ea5p (chi ph\u00ed v\u1eadn chuy\u1ec3n h\u00e0ng ho\u00e1, \u0111i\u1ec7n, n\u01b0\u1edbc, \u0111i\u1ec7n tho\u1ea1i, ki\u1ec3m to\u00e1n, t\u01b0 v\u1ea5n, qu\u1ea3ng c\u00e1o, d\u1ecbch v\u1ee5 kh\u00e1c) c\u1ee7a ng\u01b0\u1eddi b\u00e1n:<\/p>\n\n\n\n

– 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 156, 242, 642, 658,…(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 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT (t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/p>\n\n\n\n

3.5. Kho\u1ea3n chi\u1ebft kh\u1ea5u thanh to\u00e1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng khi mua v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, TSC\u0110 do thanh to\u00e1n tr\u01b0\u1edbc th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0o kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi cung c\u1ea5p, 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 558 – Thu nh\u1eadp kh\u00e1c.<\/p>\n\n\n\n

3.6. Tr\u01b0\u1eddng h\u1ee3p v\u1eadt t\u01b0, h\u00e0ng ho\u00e1 mua v\u00e0o ph\u1ea3i tr\u1ea3 l\u1ea1i ho\u1eb7c \u0111\u01b0\u1ee3c ng\u01b0\u1eddi b\u00e1n ch\u1ea5p thu\u1eadn gi\u1ea3m gi\u00e1 do kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ph\u1ea9m ch\u1ea5t \u0111\u01b0\u1ee3c t\u00ednh tr\u1eeb v\u00e0o kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 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 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331) (n\u1ebfu c\u00f3)<\/p>\n\n\n\n

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

3.7. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n kh\u00f4ng t\u00ecm ra ch\u1ee7 n\u1ee3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd ghi t\u0103ng thu nh\u1eadp kh\u00e1c c\u1ee7a HTX, 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 558 – Thu nh\u1eadp kh\u00e1c.<\/p>\n\n\n\n

3.8. Tr\u01b0\u1eddng h\u1ee3p HTX nh\u1eadn b\u00e1n h\u00e0ng \u0111\u1ea1i l\u00fd, b\u00e1n \u0111\u00fang gi\u00e1, h\u01b0\u1edfng hoa h\u1ed3ng.<\/p>\n\n\n\n

– Khi nh\u1eadn h\u00e0ng b\u00e1n \u0111\u1ea1i l\u00fd, HTX c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan v\u00e0 ghi N\u1ee3 TK 003.<\/p>\n\n\n\n

– Khi b\u00e1n h\u00e0ng nh\u1eadn \u0111\u1ea1i l\u00fd, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 111, 112, 131 (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/p>\n\n\n\n

C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (gi\u00e1 giao b\u00e1n \u0111\u1ea1i l\u00fd + thu\u1ebf).<\/p>\n\n\n\n

\u0110\u1ed3ng th\u1eddi ghi C\u00f3 TK 003.<\/p>\n\n\n\n

         – Khi x\u00e1c \u0111\u1ecbnh hoa h\u1ed3ng \u0111\u1ea1i l\u00fd \u0111\u01b0\u1ee3c h\u01b0\u1edfng, t\u00ednh v\u00e0o doanh thu hoa h\u1ed3ng v\u1ec1 b\u00e1n h\u00e0ng \u0111\u1ea1i l\u00fd, 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 511 – Doanh thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/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

         – Khi thanh to\u00e1n ti\u1ec1n cho b\u00ean giao h\u00e0ng \u0111\u1ea1i l\u00fd, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (gi\u00e1 b\u00e1n tr\u1eeb (-) hoa h\u1ed3ng \u0111\u1ea1i l\u00fd)<\/p>\n\n\n\n

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

          3.9. T\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp BCTC, s\u1ed1 d\u01b0 n\u1ee3 ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n 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 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 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/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 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 658 – Chi ph\u00ed kh\u00e1c<\/p>\n\n\n\n

                   C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n.<\/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 t\u00ecnh h\u00ecnh thanh to\u00e1n v\u1ec1 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 c\u1ee7a HTX cho ng\u01b0\u1eddi b\u00e1n v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5 (k\u1ec3 c\u1ea3 ng\u01b0\u1eddi nh\u1eadn th\u1ea7u x\u00e2y l\u1eafp), ng\u01b0\u1eddi b\u00e1n TSC\u0110, c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh theo h\u1ee3p … <\/p>\n","protected":false},"author":156,"featured_media":35,"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-1304","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\/1304","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=1304"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1304\/revisions"}],"predecessor-version":[{"id":1305,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1304\/revisions\/1305"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/35"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=1304"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=1304"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=1304"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}