{"id":1328,"date":"2024-04-04T15:06:07","date_gmt":"2024-04-04T08:06:07","guid":{"rendered":"http:\/\/kthtx.vn\/?p=1328"},"modified":"2024-04-04T15:06:08","modified_gmt":"2024-04-04T08:06:08","slug":"tai-khoan-338-phai-tra-khac-trong-htx","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2024\/04\/04\/tai-khoan-338-phai-tra-khac-trong-htx\/","title":{"rendered":"T\u00c0I KHO\u1ea2N 338 – PH\u1ea2I TR\u1ea2 KH\u00c1C 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 ph\u1ea3i tr\u1ea3 kh\u00e1c c\u1ee7a HTX.<\/p>\n\n\n\n

C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c c\u1ee7a HTX bao g\u1ed3m:<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ea3i tr\u1ea3 (tr\u00edch tr\u01b0\u1edbc chi ph\u00ed);<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3;<\/p>\n\n\n\n

– Qu\u1ef9 ph\u00e1t tri\u1ec3n khoa h\u1ecdc c\u00f4ng ngh\u1ec7;<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n \u0111\u00f3ng g\u00f3p c\u1ee7a th\u00e0nh vi\u00ean \u0111\u1ec3 h\u00ecnh th\u00e0nh qu\u1ef9 khuy\u1ebfn n\u00f4ng, khuy\u1ebfn l\u00e2m, khuy\u1ebfn ng\u01b0 c\u1ee7a HTX;<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c.<\/p>\n\n\n\n

b) N\u1ed9i dung c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c:<\/p>\n\n\n\n

– Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1eeba ch\u00ad\u01b0a x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n, c\u00f2n ch\u1edd quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n; Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1eeba ph\u1ea3i tr\u1ea3 cho c\u00e1 nh\u00e2n, t\u1eadp th\u1ec3 (trong v\u00e0 ngo\u00e0i \u0111\u01a1n v\u1ecb) theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ghi trong bi\u00ean b\u1ea3n x\u1eed l\u00fd;<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n kh\u1ea5u tr\u1eeb v\u00e0o ti\u1ec1n l\u00ad\u01b0\u01a1ng c\u1ee7a th\u00e0nh vi\u00ean theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a to\u00e0 \u00e1n;<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n l\u1ee3i nhu\u1eadn, c\u1ed5 t\u1ee9c ph\u1ea3i tr\u1ea3 cho c\u00e1c ch\u1ee7 s\u1edf h\u1eefu;<\/p>\n\n\n\n

– Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n (S\u1ed1 ti\u1ec1n c\u1ee7a kh\u00e1ch h\u00e0ng \u0111\u00e3 tr\u1ea3 tr\u01b0\u1edbc cho m\u1ed9t ho\u1eb7c nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n v\u1ec1 cho thu\u00ea t\u00e0i s\u1ea3n; Kho\u1ea3n l\u00e3i nh\u1eadn tr\u01b0\u1edbc khi cho vay v\u1ed1n; Kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p theo cam k\u1ebft v\u1edbi gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay,…);<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n nh\u1eadn c\u1ea7m c\u1ed1, k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 c\u1ee7a t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c;<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c nh\u01b0 ph\u1ea3i tr\u1ea3 \u0111\u1ec3 mua b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd v\u00e0 c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 kh\u00e1c (ngo\u00e0i l\u01b0\u01a1ng) cho ng\u01b0\u1eddi lao \u0111\u1ed9ng…<\/p>\n\n\n\n

c) K\u1ebf to\u00e1n nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c ph\u1ea3i theo d\u00f5i chi ti\u1ebft t\u1eebng kho\u1ea3n ti\u1ec1n nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c c\u1ee7a t\u1eebng kh\u00e1ch h\u00e0ng theo k\u1ef3 h\u1ea1n v\u00e0 theo t\u1eebng lo\u1ea1i nguy\u00ean t\u1ec7 (n\u1ebfu c\u00f3).<\/p>\n\n\n\n

d) Kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n c\u00e1c kho\u1ea3n:<\/p>\n\n\n\n

– Ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc c\u1ee7a ng\u01b0\u1eddi mua m\u00e0 HTX ch\u01b0a cung c\u1ea5p s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5;<\/p>\n\n\n\n

 – Doanh thu ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n c\u1ee7a ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n, cung c\u1ea5p d\u1ecbch v\u1ee5 nhi\u1ec1u k\u1ef3 (doanh thu nh\u1eadn tr\u01b0\u1edbc ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn khi \u0111\u00e3 th\u1ef1c thu \u0111\u01b0\u1ee3c ti\u1ec1n, kh\u00f4ng \u0111\u01b0\u1ee3c ghi doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u1ed1i \u1ee9ng v\u1edbi TK 131 \u2013 Ph\u1ea3i thu c\u1ee7a kh\u00e1ch 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 338 – Ph\u1ea3i tr\u1ea3 kh\u00e1c<\/strong><\/p>\n\n\n\n

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

– K\u1ebft chuy\u1ec3n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1eeba 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

– Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n t\u00ednh cho t\u1eebng k\u1ef3 k\u1ebf to\u00e1n; (tr\u1ea3 l\u1ea1i ti\u1ec1n nh\u1eadn tr\u01b0\u00ad\u1edbc cho kh\u00e1ch h\u00e0ng khi kh\u00f4ng ti\u1ebfp t\u1ee5c th\u1ef1c hi\u1ec7n vi\u1ec7c cho thu\u00ea t\u00e0i s\u1ea3n; s\u1ed1 ph\u00e2n b\u1ed5 kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p theo cam k\u1ebft v\u1edbi gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay;<\/p>\n\n\n\n

– Ho\u00e0n tr\u1ea3 ti\u1ec1n nh\u1eadn k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9;<\/p>\n\n\n\n

–  Tr\u1ea3 l\u1ea1i t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 m\u01b0\u1ee3n c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c;<\/p>\n\n\n\n

– K\u1ebft chuy\u1ec3n c\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ea3i tr\u1ea3 v\u00e0o c\u00e1c TK li\u00ean quan;<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n \u0111\u00e3 tr\u1ea3 v\u00e0 \u0111\u00e3 n\u1ed9p kh\u00e1c;<\/p>\n\n\n\n

– \u0110\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 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 b\u00e1o c\u00e1o t\u00e0i ch\u00ednh (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

– Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1eeba ch\u1edd x\u1eed l\u00fd (ch\u00ad\u01b0a x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n); Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1eeba ph\u1ea3i tr\u1ea3 cho c\u00e1 nh\u00e2n, t\u1eadp th\u1ec3 (trong v\u00e0 ngo\u00e0i \u0111\u01a1n v\u1ecb) theo quy\u1ebft \u0111\u1ecbnh ghi trong bi\u00ean b\u1ea3n x\u1eed l\u00fd khi x\u00e1c \u0111\u1ecbnh ngay \u0111\u01b0\u00ad\u1ee3c nguy\u00ean nh\u00e2n;<\/p>\n\n\n\n

– Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n ph\u00e1t sinh trong k\u1ef3 (S\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p theo cam k\u1ebft v\u1edbi gi\u00e1 b\u00e1n tr\u1ea3 ngay; Doanh thu cho thu\u00ea t\u00e0i s\u1ea3n nh\u1eadn tr\u01b0\u1edbc cho nhi\u1ec1u k\u1ef3);<\/p>\n\n\n\n

– Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 m\u01b0\u1ee3n c\u1ee7a \u0111\u01a1n v\u1ecb kh\u00e1c;<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n thu h\u1ed9 \u0111\u01a1n v\u1ecb kh\u00e1c ph\u1ea3i tr\u1ea3 l\u1ea1i;<\/p>\n\n\n\n

– S\u1ed1 ti\u1ec1n nh\u1eadn c\u1ea7m c\u1ed1, k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 ph\u00e1t sinh trong k\u1ef3;<\/p>\n\n\n\n

– Kho\u1ea3n chi ph\u00ed ph\u1ea3i tr\u1ea3 ph\u00e1t sinh trong k\u1ef3;<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c;<\/p>\n\n\n\n

– \u0110\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 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

S\u1ed1 d\u01b0\u00ad b\u00ean C\u00f3:<\/strong><\/p>\n\n\n\n

– Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ph\u00e1t hi\u1ec7n th\u1eeba c\u00f2n ch\u1edd gi\u1ea3i quy\u1ebft;<\/p>\n\n\n\n

– Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n \u1edf th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n;<\/p>\n\n\n\n

– S\u1ed1 ti\u1ec1n nh\u1eadn k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 ch\u01b0a tr\u1ea3;<\/p>\n\n\n\n

–  C\u00e1c kho\u1ea3n c\u00f2n ph\u1ea3i tr\u1ea3, c\u00f2n ph\u1ea3i n\u1ed9p kh\u00e1c.<\/p>\n\n\n\n

T\u00e0i kho\u1ea3n n\u00e0y c\u00f3 th\u1ec3 c\u00f3 s\u1ed1 d\u00ad\u01b0 b\u00ean N\u1ee3: <\/strong>S\u1ed1 d\u01b0 b\u00ean N\u1ee3 ph\u1ea3n \u00e1nh s\u1ed1 \u0111\u00e3 tr\u1ea3, \u0111\u00e3 n\u1ed9p nhi\u1ec1u h\u01a1n s\u1ed1 ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p.<\/p>\n\n\n\n

T\u00f9y theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a HTX, TK 338 c\u00f3 th\u1ec3 theo d\u00f5i chi ti\u1ebft theo t\u1eebng n\u1ed9i dung nh\u01b0 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1eeba, doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n, c\u00e1c kho\u1ea3n nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c,….<\/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<\/strong><\/p>\n\n\n\n

3.1. Tr\u00ad\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n t\u00e0i s\u1ea3n th\u1eeba:<\/p>\n\n\n\n

a) K\u1ebf to\u00e1n ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1eeba theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t hi\u1ec7n \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n, ghi:<\/p>\n\n\n\n

N\u1ee3  TK 111 – Ti\u1ec1n m\u1eb7t (s\u1ed1 ti\u1ec1n m\u1eb7t th\u1ef1c t\u1ebf th\u1eeba qu\u1ef9)<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 152, 156, 211 (Theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd)<\/p>\n\n\n\n

C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3 kh\u00e1c.<\/p>\n\n\n\n

b) Khi c\u00f3 bi\u00ean b\u1ea3n x\u1eed l\u00fd c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 s\u1ed1 t\u00e0i s\u1ea3n th\u1eeba, k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd ghi v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 338 – Ph\u1ea3i tr\u1ea3 kh\u00e1c<\/p>\n\n\n\n

C\u00f3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu  <\/p>\n\n\n\n

C\u00f3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh<\/p>\n\n\n\n

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

3.2. H\u1ea1ch to\u00e1n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n v\u1ec1 cho thu\u00ea TSC\u0110 theo ph\u01b0\u01a1ng th\u1ee9c cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng:<\/p>\n\n\n\n

– Khi nh\u1eadn ti\u1ec1n c\u1ee7a kh\u00e1ch h\u00e0ng tr\u1ea3 tr\u00ad\u01b0\u1edbc v\u1ec1 cho thu\u00ea TSC\u0110 trong nhi\u1ec1u n\u0103m, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n theo gi\u00e1 ch\u00ad\u01b0a c\u00f3 thu\u1ebf GTGT, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 111, 112 (t\u1ed5ng s\u1ed1 ti\u1ec1n nh\u1eadn tr\u01b0\u00ad\u1edbc)<\/p>\n\n\n\n

C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3 kh\u00e1c (gi\u00e1 ch\u00ad\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

– Khi t\u00ednh v\u00e0 ghi nh\u1eadn doanh thu c\u1ee7a t\u1eebng k\u1ef3 k\u1ebf to\u00e1n, doanh thu v\u1ec1 cho thu\u00ea t\u00e0i s\u1ea3n c\u1ee7a t\u1eebng k\u1ef3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng s\u1ed1 ti\u1ec1n cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng TSC\u0110 \u0111\u00e3 thu chia cho s\u1ed1 k\u1ef3 thu ti\u1ec1n tr\u01b0\u1edbc cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng TSC\u0110, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 338 – Ph\u1ea3i tr\u1ea3 kh\u00e1c<\/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

– Tr\u00ad\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i s\u1ea3n kh\u00f4ng \u0111\u00ad\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ph\u1ea3i tr\u1ea3 l\u1ea1i ti\u1ec1n cho kh\u00e1ch h\u00e0ng, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 338 – Ph\u1ea3i tr\u1ea3 kh\u00e1c (gi\u00e1 cho thu\u00ea ch\u00ad\u01b0a c\u00f3 thu\u1ebf GTGT)<\/p>\n\n\n\n

N\u1ee3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (s\u1ed1 thu\u1ebf GTGT ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea<\/p>\n\n\n\n

TSC\u0110 kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c)<\/p>\n\n\n\n

C\u00f3 c\u00e1c TK 111, 112 (s\u1ed1 ti\u1ec1n tr\u1ea3 l\u1ea1i).<\/p>\n\n\n\n

3.3. H\u1ea1ch to\u00e1n b\u00e1n h\u00e0ng theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p:<\/p>\n\n\n\n

-Khi b\u00e1n h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p th\u00ec ghi nh\u1eadn doanh thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n theo gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay, ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p v\u1edbi gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay ghi v\u00e0o t\u00e0i kho\u1ea3n 338 “Ph\u1ea3i tr\u1ea3 kh\u00e1c”,<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 111, 112, 131<\/p>\n\n\n\n

C\u00f3 TK 511 – Doanh thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh (theo gi\u00e1<\/p>\n\n\n\n

b\u00e1n tr\u1ea3 ti\u1ec1n ngay ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/p>\n\n\n\n

C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3 kh\u00e1c (ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n tr\u1ea3<\/p>\n\n\n\n

ch\u1eadm v\u1edbi gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/p>\n\n\n\n

C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (3331).<\/p>\n\n\n\n

– H\u00e0ng k\u1ef3, l\u00e3i tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p ph\u00e2n b\u1ed5 v\u00e0o thu nh\u1eadp kh\u00e1c c\u1ee7a t\u1eebng k\u1ef3, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng t\u1ed5ng s\u1ed1 ti\u1ec1n l\u00e3i nh\u1eadn \u0111\u01b0\u1ee3c chia cho s\u1ed1 k\u1ef3 tr\u1ea3 n\u1ee3, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 338 – Ph\u1ea3i tr\u1ea3 kh\u00e1c<\/p>\n\n\n\n

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

– Khi th\u1ef1c thu ti\u1ec1n b\u00e1n h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p trong \u0111\u00f3 g\u1ed3m c\u1ea3 ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p v\u00e0 gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay, 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.<\/p>\n\n\n\n

– \u0110\u1ed3ng th\u1eddi ghi nh\u1eadn gi\u00e1 v\u1ed1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a b\u00e1n theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p:<\/p>\n\n\n\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/p>\n\n\n\n

C\u00f3 c\u00e1c TK 154, 156, 157.<\/p>\n\n\n\n

3.4. X\u00e1c \u0111\u1ecbnh s\u1ed1 l\u1ee3i nhu\u1eadn, c\u1ed5 t\u1ee9c ph\u1ea3i tr\u1ea3 cho c\u00e1c ch\u1ee7 s\u1edf h\u1eefu, ghi:<\/p>\n\n\n\n

– Khi x\u00e1c \u0111\u1ecbnh s\u1ed1 ph\u1ea3i tr\u1ea3, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 421 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i<\/p>\n\n\n\n

C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3 kh\u00e1c.<\/p>\n\n\n\n

– Khi tr\u1ea3 c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn cho ch\u1ee7 s\u1edf h\u1eefu, ghi:<\/p>\n\n\n\n

  N\u1ee3 TK 338 –  Ph\u1ea3i tr\u1ea3 kh\u00e1c<\/p>\n\n\n\n

C\u00f3 c\u00e1c TK 111, 112 (s\u1ed1 ti\u1ec1n tr\u1ea3 l\u1ee3i nhu\u1eadn cho ch\u1ee7 s\u1edf h\u1eefu)<\/p>\n\n\n\n

C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc (3338 – Thu\u1ebf TNCN) (n\u1ebfu c\u00f3).<\/p>\n\n\n\n

3.5. Khi nh\u1eadn ti\u1ec1n k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c c\u1ee7a \u0111\u01a1n v\u1ecb, c\u00e1 nh\u00e2n b\u00ean ngo\u00e0i, ghi:<\/p>\n\n\n\n

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

C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3 kh\u00e1c (chi ti\u1ebft cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng).<\/p>\n\n\n\n

3.6. Khi ho\u00e0n tr\u1ea3 ti\u1ec1n k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c cho c\u00e1c \u0111\u01a1n v\u1ecb k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 338 – Ph\u1ea3i tr\u1ea3 kh\u00e1c (chi ti\u1ebft cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng)<\/p>\n\n\n\n

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

3.7. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf \u0111\u00e3 k\u00fd k\u1ebft v\u1edbi HTX, b\u1ecb ph\u1ea1t theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf:<\/p>\n\n\n\n

+ Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n ti\u1ec1n \u0111\u01b0\u1ee3c ph\u1ea1t do vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb v\u00e0o ti\u1ec1n nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 338 – Ph\u1ea3i tr\u1ea3 kh\u00e1c<\/p>\n\n\n\n

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

+  Khi th\u1ef1c tr\u1ea3 kho\u1ea3n k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c c\u00f2n l\u1ea1i cho c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 338 – Ph\u1ea3i tr\u1ea3 kh\u00e1c (s\u1ed1 c\u00f2n ph\u1ea3i tr\u1ea3 sau khi kh\u1ea5u tr\u1eeb ti\u1ec1n ph\u1ea1t)<\/p>\n\n\n\n

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

  3.8. Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c l\u00e0 kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 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

  – 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, ghi:<\/p>\n\n\n\n

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

            C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3 kh\u00e1c.<\/p>\n\n\n\n

  – 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, ghi:<\/p>\n\n\n\n

  N\u1ee3 TK 338 – Ph\u1ea3i tr\u1ea3 kh\u00e1c<\/p>\n\n\n\n

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

3.9. Tr\u01b0\u1eddng h\u1ee3p ph\u00e2n b\u1ed5 d\u1ea7n s\u1ed1 l\u00e3i 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 338 – Ph\u1ea3i tr\u1ea3 kh\u00e1c<\/p>\n\n\n\n

            C\u00f3 TK 558 – Thu nh\u1eadp kh\u00e1c.<\/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 ph\u1ea3i tr\u1ea3 kh\u00e1c c\u1ee7a HTX. C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c c\u1ee7a HTX bao g\u1ed3m: – C\u00e1c kho\u1ea3n chi ph\u00ed ph\u1ea3i tr\u1ea3 (tr\u00edch tr\u01b0\u1edbc chi ph\u00ed); – C\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3; – Qu\u1ef9 ph\u00e1t … <\/p>\n","protected":false},"author":156,"featured_media":1330,"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-1328","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\/1328","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=1328"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1328\/revisions"}],"predecessor-version":[{"id":1331,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1328\/revisions\/1331"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/1330"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=1328"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=1328"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=1328"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}