{"id":1353,"date":"2024-04-04T15:51:34","date_gmt":"2024-04-04T08:51:34","guid":{"rendered":"http:\/\/kthtx.vn\/?p=1353"},"modified":"2024-04-04T15:51:35","modified_gmt":"2024-04-04T08:51:35","slug":"tai-khoan-421-loi-nhuan-sau-thue-chua-phan-phoi-trong-htx","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2024\/04\/04\/tai-khoan-421-loi-nhuan-sau-thue-chua-phan-phoi-trong-htx\/","title":{"rendered":"T\u00c0I KHO\u1ea2N 421 – L\u1ee2I NHU\u1eacN SAU THU\u1ebe CH\u01afA PH\u00c2N PH\u1ed0I 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 k\u1ebft qu\u1ea3 kinh doanh (l\u00e3i, l\u1ed7) sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 t\u00ecnh h\u00ecnh ph\u00e2n chia l\u1ee3i nhu\u1eadn ho\u1eb7c x\u1eed l\u00fd l\u1ed7 c\u1ee7a HTX.<\/p>\n\n\n\n

b) Vi\u1ec7c ph\u00e2n chia l\u1ee3i nhu\u1eadn ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a HTX ph\u1ea3i \u0111\u1ea3m b\u1ea3o r\u00f5 r\u00e0ng, r\u00e0nh m\u1ea1ch v\u00e0 theo \u0111\u00fang ch\u00ednh s\u00e1ch t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh.<\/p>\n\n\n\n

c) Ph\u1ea3i theo d\u00f5i chi ti\u1ebft ngu\u1ed3n h\u00ecnh th\u00e0nh v\u00e0 t\u1eebng n\u1ed9i dung ph\u00e2n chia l\u1ee3i nhu\u1eadn c\u1ee7a HTX (tr\u00edch l\u1eadp c\u00e1c qu\u1ef9, b\u1ed5 sung v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu, chia l\u1ee3i nhu\u1eadn cho c\u00e1c th\u00e0nh vi\u00ean).<\/p>\n\n\n\n

d) Khi ph\u00e2n ph\u1ed1i l\u1ee3i nhu\u1eadn, HTX c\u1ea7n c\u00e2n nh\u1eafc \u0111\u1ebfn c\u00e1c kho\u1ea3n m\u1ee5c phi ti\u1ec1n t\u1ec7 n\u1eb1m trong l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i c\u00f3 th\u1ec3 \u1ea3nh h\u01b0\u1edfng \u0111\u1ebfn kh\u1ea3 n\u0103ng chi tr\u1ea3 l\u1ee3i nhu\u1eadn c\u1ee7a HTX, nh\u01b0:<\/p>\n\n\n\n

– Kho\u1ea3n l\u00e3i do \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n mang \u0111i g\u00f3p v\u1ed1n;<\/p>\n\n\n\n

– Kho\u1ea3n l\u00e3i 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;<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n m\u1ee5c phi ti\u1ec1n t\u1ec7 kh\u00e1c\u2026<\/p>\n\n\n\n

\u0111) HTX ph\u1ea3i theo d\u00f5i trong h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9 s\u1ed1 l\u1ed7 t\u00ednh thu\u1ebf v\u00e0 s\u1ed1 l\u1ed7 kh\u00f4ng t\u00ednh thu\u1ebf, trong \u0111\u00f3:<\/p>\n\n\n\n

– Kho\u1ea3n l\u1ed7 t\u00ednh thu\u1ebf l\u00e0 kho\u1ea3n l\u1ed7 t\u1ea1o ra b\u1edfi c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf;<\/p>\n\n\n\n

– Kho\u1ea3n l\u1ed7 kh\u00f4ng t\u00ednh thu\u1ebf l\u00e0 kho\u1ea3n l\u1ed7 t\u1ea1o ra b\u1edfi c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf.<\/p>\n\n\n\n

Khi chuy\u1ec3n l\u1ed7 theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, HTX ch\u1ec9 \u0111\u01b0\u1ee3c chuy\u1ec3n ph\u1ea7n l\u1ed7 t\u00ednh thu\u1ebf l\u00e0m c\u0103n c\u1ee9 gi\u1ea3m tr\u1eeb s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p trong t\u01b0\u01a1ng lai. <\/p>\n\n\n\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 421 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i<\/strong><\/p>\n\n\n\n

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

– S\u1ed1 l\u1ed7 v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a HTX;<\/p>\n\n\n\n

– Tr\u00edch l\u1eadp c\u00e1c qu\u1ef9 c\u1ee7a HTX;<\/p>\n\n\n\n

– Chia l\u1ee3i nhu\u1eadn cho c\u00e1c th\u00e0nh vi\u00ean;<\/p>\n\n\n\n

– B\u1ed5 sung v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n\n\n\n

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

– S\u1ed1 l\u1ee3i nhu\u1eadn th\u1ef1c t\u1ebf ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a HTX trong k\u1ef3;<\/p>\n\n\n\n

– X\u1eed l\u00fd c\u00e1c kho\u1ea3n l\u1ed7 v\u1ec1 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n\n\n\n

T\u00e0i kho\u1ea3n 421 c\u00f3 th\u1ec3 c\u00f3 s\u1ed1 d\u01b0 N\u1ee3 ho\u1eb7c s\u1ed1 d\u01b0 C\u00f3.<\/p>\n\n\n\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3: <\/strong>S\u1ed1 l\u1ed7 ho\u1ea1t \u0111\u1ed9ng kinh doanh ch\u01b0a x\u1eed l\u00fd.<\/p>\n\n\n\n

S\u1ed1 d\u01b0 b\u00ean C\u00f3: <\/strong>S\u1ed1 l\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i ho\u1eb7c ch\u01b0a s\u1eed d\u1ee5ng.<\/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. Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh:<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p l\u00e3i, ghi:<\/p>\n\n\n\n

N\u1ee3 TK  911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/p>\n\n\n\n

C\u00f3 TK 421 – L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i.<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p l\u1ed7, 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 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/p>\n\n\n\n

3.2. Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh ho\u1eb7c th\u00f4ng b\u00e1o tr\u1ea3 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia cho c\u00e1c th\u00e0nh vi\u00ean, 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 l\u1ee3i nhu\u1eadn cho c\u00e1c th\u00e0nh vi\u00ean, 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 th\u1ef1c tr\u1ea3).<\/p>\n\n\n\n

3.3. Khi HTX quy\u1ebft \u0111\u1ecbnh b\u1ed5 sung v\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu t\u1eeb l\u1ee3i nhu\u1eadn ho\u1ea1t \u0111\u1ed9ng kinh doanh (ph\u1ea7n l\u1ee3i nhu\u1eadn \u0111\u1ec3 l\u1ea1i c\u1ee7a HTX), 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 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n\n\n\n

3.4. Khi tr\u00edch qu\u1ef9 t\u1eeb k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh (ph\u1ea7n l\u1ee3i nhu\u1eadn \u0111\u1ec3 l\u1ea1i c\u1ee7a HTX), 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 418 – C\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu<\/p>\n\n\n\n

            C\u00f3 TK 353 – Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i.<\/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 k\u1ebft qu\u1ea3 kinh doanh (l\u00e3i, l\u1ed7) sau thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p v\u00e0 t\u00ecnh h\u00ecnh ph\u00e2n chia l\u1ee3i nhu\u1eadn ho\u1eb7c x\u1eed l\u00fd l\u1ed7 c\u1ee7a HTX. b) Vi\u1ec7c ph\u00e2n chia l\u1ee3i nhu\u1eadn ho\u1ea1t \u0111\u1ed9ng kinh doanh c\u1ee7a HTX ph\u1ea3i \u0111\u1ea3m b\u1ea3o r\u00f5 r\u00e0ng, … <\/p>\n","protected":false},"author":156,"featured_media":1354,"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-1353","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\/1353","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=1353"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1353\/revisions"}],"predecessor-version":[{"id":1355,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1353\/revisions\/1355"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/1354"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=1353"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=1353"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=1353"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}