{"id":1332,"date":"2024-04-04T15:09:49","date_gmt":"2024-04-04T08:09:49","guid":{"rendered":"http:\/\/kthtx.vn\/?p=1332"},"modified":"2024-04-04T15:09:50","modified_gmt":"2024-04-04T08:09:50","slug":"tai-khoan-341-phai-tra-no-vay-htx","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2024\/04\/04\/tai-khoan-341-phai-tra-no-vay-htx\/","title":{"rendered":"T\u00c0I KHO\u1ea2N 341 – PH\u1ea2I TR\u1ea2 N\u1ee2 VAY 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 c\u00e1c kho\u1ea3n ti\u1ec1n vay v\u00e0 t\u00ecnh h\u00ecnh thanh to\u00e1n c\u00e1c kho\u1ea3n ti\u1ec1n vay c\u1ee7a HTX.<\/p>\n\n\n\n

          b) C\u00e1c kho\u1ea3n n\u1ee3 vay c\u1ee7a HTX ph\u1ea3i theo d\u00f5i chi ti\u1ebft theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng cho vay, t\u1eebng h\u1ee3p \u0111\u1ed3ng ho\u1eb7c kh\u1ebf \u01b0\u1edbc vay n\u1ee3, lo\u1ea1i ti\u1ec1n vay, k\u1ef3 h\u1ea1n vay v\u00e0 k\u1ef3 h\u1ea1n ph\u1ea3i tr\u1ea3. <\/p>\n\n\n\n

          c) C\u00e1c chi ph\u00ed \u0111i vay li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn kho\u1ea3n vay (ngo\u00e0i l\u00e3i vay ph\u1ea3i tr\u1ea3), nh\u01b0 chi ph\u00ed th\u1ea9m \u0111\u1ecbnh, ki\u1ec3m to\u00e1n, l\u1eadp h\u1ed3 s\u01a1 vay v\u1ed1n… \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed kh\u00e1c. Tr\u01b0\u1eddng h\u1ee3p c\u00e1c chi ph\u00ed l\u00e3i vay ph\u00e1t sinh t\u1eeb kho\u1ea3n vay ri\u00eang cho m\u1ee5c \u0111\u00edch \u0111\u1ea7u t\u01b0, x\u00e2y d\u1ef1ng ho\u1eb7c s\u1ea3n xu\u1ea5t t\u00e0i s\u1ea3n d\u1edf dang th\u00ec \u0111\u01b0\u1ee3c t\u00ednh l\u00e3i vay v\u00e0o nguy\u00ean gi\u00e1 TSC\u0110 h\u00ecnh th\u00e0nh qua \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng.<\/p>\n\n\n\n

          2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 341 – Ph\u1ea3i tr\u1ea3 n\u1ee3 vay<\/strong><\/p>\n\n\n\n

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

– S\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 n\u1ee3 g\u1ed1c c\u1ee7a c\u00e1c kho\u1ea3n n\u1ee3 vay;<\/p>\n\n\n\n

– S\u1ed1 ti\u1ec1n g\u1ed1c vay, n\u1ee3 \u0111\u01b0\u1ee3c gi\u1ea3m \u0111\u00e3 \u0111\u01b0\u1ee3c b\u00ean cho vay, ch\u1ee7 n\u1ee3 ch\u1ea5p thu\u1eadn;<\/p>\n\n\n\n

– Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n n\u1ee3 vay l\u00e0 kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3 (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 vay ph\u00e1t sinh trong k\u1ef3;<\/p>\n\n\n\n

– Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 n\u1ee3 vay l\u00e0 kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3 (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 d\u01b0 n\u1ee3 vay ch\u01b0a \u0111\u1ebfn h\u1ea1n tr\u1ea3.<\/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. Khi vay ti\u1ec1n c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n, ghi:<\/p>\n\n\n\n

          N\u1ee3 c\u00e1c TK 111, 112  (n\u1ebfu nh\u1eadn v\u1ec1 b\u1eb1ng ti\u1ec1n)<\/p>\n\n\n\n

          N\u1ee3  TK 121 – \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh (vay \u0111\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c)<\/p>\n\n\n\n

N\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (vay chuy\u1ec3n th\u1eb3ng cho ng\u01b0\u1eddi b\u00e1n)<\/p>\n\n\n\n

N\u1ee3 TK 211 – T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (vay mua TSC\u0110)<\/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 341 – Ph\u1ea3i tr\u1ea3 n\u1ee3 vay.<\/p>\n\n\n\n

3.2. Chi ph\u00ed \u0111i vay li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn kho\u1ea3n vay (ngo\u00e0i l\u00e3i vay ph\u1ea3i tr\u1ea3) nh\u01b0 chi ph\u00ed ki\u1ec3m to\u00e1n, l\u1eadp h\u1ed3 s\u01a1 th\u1ea9m \u0111\u1ecbnh… ghi:<\/p>\n\n\n\n

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

                    C\u00f3 c\u00e1c TK 111, 112, 331.<\/p>\n\n\n\n

3.3. Vay chuy\u1ec3n th\u1eb3ng cho ng\u01b0\u1eddi b\u00e1n \u0111\u1ec3 mua s\u1eafm h\u00e0ng t\u1ed3n kho, TSC\u0110 \u0111\u1ec3 thanh to\u00e1n v\u1ec1 \u0111\u1ea7u t\u01b0 XDCB, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 152, 156, 211, 242 (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 TK 341 – Ph\u1ea3i tr\u1ea3 n\u1ee3 vay.<\/p>\n\n\n\n

          3.4. Tr\u01b0\u1eddng h\u1ee3p l\u00e3i vay ph\u1ea3i tr\u1ea3 \u0111\u01b0\u1ee3c nh\u1eadp g\u1ed1c, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 154, 242, 658,…<\/p>\n\n\n\n

          C\u00f3 TK 341 – Ph\u1ea3i tr\u1ea3 n\u1ee3 vay.<\/p>\n\n\n\n

          3.5. Khi tr\u1ea3 n\u1ee3 vay b\u1eb1ng ti\u1ec1n ho\u1eb7c b\u1eb1ng kho\u1ea3n thu n\u1ee3 c\u1ee7a kh\u00e1ch h\u00e0ng, ghi:<\/p>\n\n\n\n

          N\u1ee3 TK 341 – Ph\u1ea3i tr\u1ea3 n\u1ee3 vay<\/p>\n\n\n\n

                   C\u00f3 c\u00e1c TK 111, 112, 131.<\/p>\n\n\n\n

3.6. Khi tr\u1ea3 n\u1ee3 vay b\u1eb1ng ngo\u1ea1i t\u1ec7:<\/p>\n\n\n\n

N\u1ee3 TK 341 – Ph\u1ea3i tr\u1ea3 n\u1ee3 vay (t\u1ef7 gi\u00e1 ghi s\u1ed5 TK 341)<\/p>\n\n\n\n

          N\u1ee3 TK 658 – Chi ph\u00ed kh\u00e1c (l\u1ed7 t\u1ef7 gi\u00e1)<\/p>\n\n\n\n

C\u00f3 c\u00e1c TK 1112, 1122 (t\u1ef7 gi\u00e1 ghi s\u1ed5 TK ti\u1ec1n)<\/p>\n\n\n\n

C\u00f3 TK 558 – Thu nh\u1eadp kh\u00e1c (l\u00e3i t\u1ef7 gi\u00e1).<\/p>\n\n\n\n

          3.7. 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 n\u1ee3 vay 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 341 – Ph\u1ea3i tr\u1ea3 n\u1ee3 vay.<\/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 341 – Ph\u1ea3i tr\u1ea3 n\u1ee3 vay<\/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 c\u00e1c kho\u1ea3n ti\u1ec1n vay v\u00e0 t\u00ecnh h\u00ecnh thanh to\u00e1n c\u00e1c kho\u1ea3n ti\u1ec1n vay c\u1ee7a HTX.           b) C\u00e1c kho\u1ea3n n\u1ee3 vay c\u1ee7a HTX ph\u1ea3i theo d\u00f5i chi ti\u1ebft theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng cho vay, t\u1eebng h\u1ee3p \u0111\u1ed3ng ho\u1eb7c kh\u1ebf \u01b0\u1edbc vay … <\/p>\n","protected":false},"author":156,"featured_media":1333,"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-1332","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\/1332","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=1332"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1332\/revisions"}],"predecessor-version":[{"id":1334,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1332\/revisions\/1334"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/1333"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=1332"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=1332"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=1332"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}