{"id":1359,"date":"2024-04-04T15:56:43","date_gmt":"2024-04-04T08:56:43","guid":{"rendered":"http:\/\/kthtx.vn\/?p=1359"},"modified":"2024-04-04T15:56:44","modified_gmt":"2024-04-04T08:56:44","slug":"nguyen-tac-ke-toan-doanh-thu-va-thu-nhap-khac-trong-htx","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2024\/04\/04\/nguyen-tac-ke-toan-doanh-thu-va-thu-nhap-khac-trong-htx\/","title":{"rendered":"NGUY\u00caN T\u1eaeC K\u1ebe TO\u00c1N DOANH THU V\u00c0 THU NH\u1eacP KH\u00c1C TRONG HTX"},"content":{"rendered":"\n<p>1. Doanh thu l\u00e0 l\u1ee3i \u00edch kinh t\u1ebf thu \u0111\u01b0\u1ee3c l\u00e0m t\u0103ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a HTX tr\u1eeb ph\u1ea7n v\u1ed1n g\u00f3p v\u00e0 g\u00f3p th\u00eam c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean. Doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch ph\u00e1t sinh, khi HTX ch\u1eafc ch\u1eafn thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 thu ti\u1ec1n hay s\u1ebd thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/p>\n\n\n\n<p>2. Doanh thu v\u00e0 thu nh\u1eadp kh\u00e1c c\u1ee7a HTX bao g\u1ed3m:<\/p>\n\n\n\n<p>&#8211; Doanh thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh: L\u00e0 c\u00e1c kho\u1ea3n danh thu ph\u00e1t sinh t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n s\u1ea3n ph\u1ea3m, h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a HTX;<\/p>\n\n\n\n<p>&#8211; Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9: L\u00e0 c\u00e1c kho\u1ea3n doanh thu li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 c\u1ee7a HTX nh\u01b0 doanh thu v\u1ec1 l\u00e3i cho vay, c\u00e1c kho\u1ea3n doanh thu kh\u00e1c li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng TDNB;<\/p>\n\n\n\n<p>&#8211; Thu nh\u1eadp kh\u00e1c: L\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp ngo\u00e0i doanh thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh v\u00e0 doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9. Thu nh\u1eadp kh\u00e1c bao g\u1ed3m: doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 thu nh\u1eadp ho\u1ea1t \u0111\u1ed9ng kh\u00e1c.<\/p>\n\n\n\n<p>3. Th\u1eddi \u0111i\u1ec3m, c\u0103n c\u1ee9 \u0111\u1ec3 ghi nh\u1eadn doanh thu k\u1ebf to\u00e1n v\u00e0 doanh thu t\u00ednh thu\u1ebf c\u00f3 th\u1ec3 kh\u00e1c nhau t\u00f9y v\u00e0o t\u1eebng t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3. Doanh thu t\u00ednh thu\u1ebf ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt; Doanh thu ghi nh\u1eadn tr\u00ean s\u1ed5 k\u1ebf to\u00e1n \u0111\u1ec3 l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n. <strong><\/strong><\/p>\n\n\n\n<p>4. Doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn ch\u1ec9 bao g\u1ed3m doanh thu c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o. C\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3n \u00e1nh doanh thu kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0, cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n ph\u1ea3i k\u1ebft chuy\u1ec3n doanh thu \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. Doanh thu l\u00e0 l\u1ee3i \u00edch kinh t\u1ebf thu \u0111\u01b0\u1ee3c l\u00e0m t\u0103ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a HTX tr\u1eeb ph\u1ea7n v\u1ed1n g\u00f3p v\u00e0 g\u00f3p th\u00eam c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean. Doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch ph\u00e1t sinh, khi HTX ch\u1eafc ch\u1eafn thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf, kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 &hellip; <\/p>\n","protected":false},"author":156,"featured_media":1360,"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-1359","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\/1359","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=1359"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1359\/revisions"}],"predecessor-version":[{"id":1361,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1359\/revisions\/1361"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/1360"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=1359"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=1359"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=1359"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}