{"id":1371,"date":"2024-04-04T16:06:39","date_gmt":"2024-04-04T09:06:39","guid":{"rendered":"http:\/\/kthtx.vn\/?p=1371"},"modified":"2024-04-04T16:06:41","modified_gmt":"2024-04-04T09:06:41","slug":"tai-khoan-558-thu-nhap-khac-trong-htx","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2024\/04\/04\/tai-khoan-558-thu-nhap-khac-trong-htx\/","title":{"rendered":"T\u00c0I KHO\u1ea2N 558 – THU NH\u1eacP KH\u00c1C TRONG HTX"},"content":{"rendered":"\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/strong><\/p>\n\n\n\n

T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c c\u1ee7a HTX 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

a) Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh g\u1ed3m:<\/p>\n\n\n\n

– Ti\u1ec1n l\u00e3i: L\u00e3i cho vay v\u1ed1n (tr\u1eeb kho\u1ea3n l\u00e3i cho th\u00e0nh vi\u00ean vay theo h\u00ecnh th\u1ee9c TDNB), l\u00e3i ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, l\u00e3i b\u00e1n h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p, l\u00e3i \u0111\u1ea7u t\u01b0 tr\u00e1i phi\u1ebfu, t\u00edn phi\u1ebfu;<\/p>\n\n\n\n

– L\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong k\u1ef3 v\u00e0 \u0111\u00e1nh gi\u00e1 l\u1ea1i kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3; l\u00e3i do b\u00e1n ngo\u1ea1i t\u1ec7;<\/p>\n\n\n\n

– Kho\u1ea3n chi\u1ebft kh\u1ea5u thanh to\u00e1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng c\u1ee7a nh\u00e0 cung c\u1ea5p khi tr\u1ea3 s\u1edbm ti\u1ec1n mua h\u00e0ng ho\u00e1<\/a>, d\u1ecbch v\u1ee5;…<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n thu nh\u1eadp li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0, g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c;<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh kh\u00e1c.<\/p>\n\n\n\n

b) Thu nh\u1eadp ho\u1ea1t \u0111\u1ed9ng kh\u00e1c g\u1ed3m:<\/p>\n\n\n\n

– Thu nh\u1eadp t\u1eeb nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd TSC\u0110;<\/p>\n\n\n\n

– Ch\u00eanh l\u1ec7ch l\u00e3i do \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111\u01b0a \u0111i g\u00f3p v\u1ed1n li\u00ean doanh, \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty li\u00ean k\u1ebft v\u00e0 \u0111\u1ea7u t\u01b0 kh\u00e1c;<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 nh\u01b0ng sau \u0111\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3m, \u0111\u01b0\u1ee3c ho\u00e0n (thu\u1ebf xu\u1ea5t kh\u1ea9u \u0111\u01b0\u1ee3c ho\u00e0n, thu\u1ebf GTGT, TT\u0110B, BVMT ph\u1ea3i n\u1ed9p nh\u01b0ng sau \u0111\u00f3 \u0111\u01b0\u1ee3c gi\u1ea3m);<\/p>\n\n\n\n

– Thu ti\u1ec1n ph\u1ea1t do kh\u00e1ch h\u00e0ng vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng;<\/p>\n\n\n\n

– Thu ti\u1ec1n b\u1ed3i th\u01b0\u1eddng c\u1ee7a b\u00ean th\u1ee9 ba \u0111\u1ec3 b\u00f9 \u0111\u1eafp cho t\u00e0i s\u1ea3n b\u1ecb t\u1ed5n th\u1ea5t (v\u00ed d\u1ee5 thu ti\u1ec1n b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng, ti\u1ec1n \u0111\u1ec1n b\u00f9 di d\u1eddi c\u01a1 s\u1edf kinh doanh v\u00e0 c\u00e1c kho\u1ea3n c\u00f3 t\u00ednh ch\u1ea5t t\u01b0\u01a1ng t\u1ef1);<\/p>\n\n\n\n

– Thu c\u00e1c kho\u1ea3n n\u1ee3 kh\u00f3 \u0111\u00f2i \u0111\u00e3 x\u1eed l\u00fd x\u00f3a s\u1ed5 nay \u0111\u00f2i \u0111\u01b0\u1ee3c;<\/p>\n\n\n\n

– Thu c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u1ee7;<\/p>\n\n\n\n

– Thu nh\u1eadp qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng b\u1eb1ng ti\u1ec1n, hi\u1ec7n v\u1eadt c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n t\u1eb7ng cho HTX ( tr\u1eeb c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p, h\u1ed7 tr\u1ee3, bi\u1ebfu t\u1eb7ng, t\u00e0i tr\u1ee3 h\u1ea1ch to\u00e1n v\u00e0o v\u1ed1n kh\u00e1c c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu theo quy \u0111\u1ecbnh);<\/p>\n\n\n\n

– Gi\u00e1 tr\u1ecb s\u1ed1 h\u00e0ng khuy\u1ebfn m\u1ea1i kh\u00f4ng ph\u1ea3i tr\u1ea3 l\u1ea1i nh\u00e0 s\u1ea3n xu\u1ea5t;<\/p>\n\n\n\n

– S\u1ed1 thu v\u1ec1 b\u00e1n h\u1ed3 s\u01a1 th\u1ea7u;<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c ngo\u00e0i c\u00e1c kho\u1ea3n n\u00eau tr\u00ean.<\/p>\n\n\n\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 558 – Thu nh\u1eadp kh\u00e1c<\/strong><\/p>\n\n\n\n

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

– S\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp (n\u1ebfu c\u00f3);<\/p>\n\n\n\n

– K\u1ebft chuy\u1ec3n thu nh\u1eadp kh\u00e1c thu\u1ea7n sang T\u00e0i kho\u1ea3n 911 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d.<\/p>\n\n\n\n

B\u00ean C\u00f3: <\/strong>C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c ph\u00e1t sinh trong k\u1ef3.<\/p>\n\n\n\n

T\u00e0i kho\u1ea3n 558 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/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. Ph\u1ea3n \u00e1nh doanh thu c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia b\u1eb1ng ti\u1ec1n ph\u00e1t sinh trong k\u1ef3 t\u1eeb ho\u1ea1t \u0111\u1ed9ng g\u00f3p v\u1ed1n \u0111\u1ea7u t\u01b0:<\/p>\n\n\n\n

– Khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o v\u1ec1 quy\u1ec1n nh\u1eadn c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia t\u1eeb ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c<\/p>\n\n\n\n

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

3.2.\u0110\u1ecbnh k\u1ef3, ph\u1ea3n \u00e1nh s\u1ed1 l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i tr\u00e1i phi\u1ebfu \u0111\u01b0\u1ee3c nh\u1eadn, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 121 – \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh (n\u1ebfu l\u00e3i ti\u1ec1n g\u1eedi nh\u1eadp v\u00e0o g\u1ed1c \u0111\u1ec3 g\u1eedi ti\u1ebfp)<\/p>\n\n\n\n

N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c<\/p>\n\n\n\n

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

3.3.Khi thu h\u1ed3i c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh c\u00f3 l\u00e3i, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 111, 112, 131\u2026 (T\u1ed5ng s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c)<\/p>\n\n\n\n

            C\u00f3 TK 121 – \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh (gi\u00e1 tr\u1ecb ghi s\u1ed5)<\/p>\n\n\n\n

C\u00f3 TK 558 – Thu nh\u1eadp kh\u00e1c (n\u1ebfu l\u00e3i).<\/p>\n\n\n\n

3.4.K\u1ebf to\u00e1n b\u00e1n ngo\u1ea1i t\u1ec7, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 1111, 1121 (S\u1ed1 ti\u1ec1n th\u1ef1c t\u1ebf thu \u0111\u01b0\u1ee3c)<\/p>\n\n\n\n

C\u00f3 c\u00e1c TK 1112, 1122 (theo t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n)<\/p>\n\n\n\n

  C\u00f3 TK 558 – Thu nh\u1eadp kh\u00e1c (s\u1ed1 l\u00e3i).<\/p>\n\n\n\n

\u0110\u1ed3ng th\u1eddi ghi C\u00f3 TK 007<\/p>\n\n\n\n

3.5. Khi b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p, ghi:<\/p>\n\n\n\n

– Ph\u1ea3n \u00e1nh doanh thu:<\/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 (gi\u00e1 b\u00e1n<\/p>\n\n\n\n

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 ch\u1eadm,<\/p>\n\n\n\n

tr\u1ea3 g\u00f3p v\u00e0 gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/p>\n\n\n\n

C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/p>\n\n\n\n

– \u0110\u1ecbnh k\u1ef3, x\u00e1c \u0111\u1ecbnh v\u00e0 k\u1ebft chuy\u1ec3n doanh thu ti\u1ec1n l\u00e3i b\u00e1n h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p trong k\u1ef3, 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

3.6.S\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u thanh to\u00e1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng do thanh to\u00e1n ti\u1ec1n mua h\u00e0ng tr\u01b0\u1edbc th\u1eddi h\u1ea1n \u0111\u01b0\u1ee3c ng\u01b0\u1eddi b\u00e1n ch\u1ea5p thu\u1eadn, 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

3.7. K\u1ebf to\u00e1n nghi\u1ec7p v\u1ee5 nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd TSC\u0110:<\/p>\n\n\n\n

– Ph\u1ea3n \u00e1nh s\u1ed1 thu nh\u1eadp v\u1ec1 thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110:<\/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 558 – Thu nh\u1eadp kh\u00e1c (s\u1ed1 thu nh\u1eadp ch\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

– C\u00e1c chi ph\u00ed ph\u00e1t sinh cho ho\u1ea1t \u0111\u1ed9ng thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 658 – Chi ph\u00ed kh\u00e1c<\/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 c\u00e1c TK 111, 112, 141, 331,… (t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/p>\n\n\n\n

– \u0110\u1ed3ng th\u1eddi ghi gi\u1ea3m nguy\u00ean gi\u00e1 TSC\u0110 thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (gi\u00e1 tr\u1ecb hao m\u00f2n)<\/p>\n\n\n\n

N\u1ee3 TK 658 – Chi ph\u00ed kh\u00e1c (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/p>\n\n\n\n

C\u00f3 TK 211 – TSC\u0110 (nguy\u00ean gi\u00e1).<\/p>\n\n\n\n

3.8. K\u1ebf to\u00e1n thu nh\u1eadp kh\u00e1c ph\u00e1t sinh khi \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, TSC\u0110 \u0111\u01b0a \u0111i \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c, ghi:<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p g\u00f3p v\u1ed1n b\u1eb1ng v\u1eadt t\u01b0, h\u00e0ng ho\u00e1 m\u00e0 gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 121 – \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh (gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i)<\/p>\n\n\n\n

            C\u00f3 c\u00e1c TK 152, 156 (gi\u00e1 tr\u1ecb ghi s\u1ed5)<\/p>\n\n\n\n

            C\u00f3 TK 558 – Thu nh\u1eadp kh\u00e1c (s\u1ed1 l\u00e3i).<\/p>\n\n\n\n

–  Tr\u01b0\u1eddng h\u1ee3p g\u00f3p v\u1ed1n b\u1eb1ng TSC\u0110 m\u00e0 gi\u00e1 tr\u1ecb \u0111\u00e1nh gi\u00e1 l\u1ea1i l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 121 – \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh (gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i)<\/p>\n\n\n\n

N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (gi\u00e1 tr\u1ecb hao m\u00f2n lu\u1ef9 k\u1ebf)<\/p>\n\n\n\n

            C\u00f3 TK 211 – TSC\u0110 (nguy\u00ean gi\u00e1)<\/p>\n\n\n\n

            C\u00f3 TK 558 – Thu nh\u1eadp kh\u00e1c (s\u1ed1 l\u00e3i).<\/p>\n\n\n\n

3.9. Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n thu ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng, c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c b\u00ean th\u1ee9 ba b\u1ed3i th\u01b0\u1eddng (nh\u01b0 ti\u1ec1n b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng, ti\u1ec1n \u0111\u1ec1n b\u00f9 di d\u1eddi c\u01a1 s\u1edf kinh doanh…), ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 111, 112, 338,\u2026<\/p>\n\n\n\n

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

3.10. C\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00f3 \u0111\u00f2i \u0111\u00e3 x\u1eed l\u00fd x\u00f3a s\u1ed5, nay thu l\u1ea1i \u0111\u01b0\u1ee3c ti\u1ec1n:<\/p>\n\n\n\n

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

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

\u0110\u1ed3ng th\u1eddi ghi c\u00f3 TK 004 ho\u1eb7c TK 008.<\/p>\n\n\n\n

3.11. C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u1ee7 n\u1ee3, quy\u1ebft \u0111\u1ecbnh xo\u00e1 n\u1ee3 v\u00e0 t\u00ednh v\u00e0o thu nh\u1eadp kh\u00e1c, 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

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

3.12. HTX \u0111\u01b0\u1ee3c t\u00e0i tr\u1ee3, bi\u1ebfu, t\u1eb7ng v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, TSC\u0110 …, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 152, 156, 211,… <\/p>\n\n\n\n

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

3.13. Tr\u01b0\u1eddng h\u1ee3p HTX c\u00f3 ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c nh\u1eadn h\u00e0ng ho\u00e1 (kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n) t\u1eeb nh\u00e0 s\u1ea3n xu\u1ea5t \u0111\u1ec3 qu\u1ea3ng c\u00e1o, khuy\u1ebfn m\u1ea1i cho kh\u00e1ch h\u00e0ng mua h\u00e0ng c\u1ee7a nh\u00e0 s\u1ea3n xu\u1ea5t.<\/p>\n\n\n\n

– Khi nh\u1eadn h\u00e0ng khuy\u1ebfn m\u1ea1i t\u1eeb nh\u00e0 s\u1ea3n xu\u1ea5t, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 002 – V\u1eadt t\u01b0, h\u00e0ng h\u00f3a nh\u1eadn gi\u1eef h\u1ed9, nh\u1eadn gia c\u00f4ng.<\/p>\n\n\n\n

– Khi xu\u1ea5t h\u00e0ng khuy\u1ebfn m\u1ea1i giao cho kh\u00e1ch h\u00e0ng, ghi C\u00f3 TK 002 – V\u1eadt t\u01b0, h\u00e0ng h\u00f3a nh\u1eadn gi\u1eef h\u1ed9, nh\u1eadn gia c\u00f4ng.<\/p>\n\n\n\n

– Khi h\u1ebft ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i, n\u1ebfu kh\u00f4ng ph\u1ea3i tr\u1ea3 l\u1ea1i nh\u00e0 s\u1ea3n xu\u1ea5t s\u1ed1 h\u00e0ng khuy\u1ebfn m\u1ea1i ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft, k\u1ebf to\u00e1n ghi nh\u1eadn thu nh\u1eadp kh\u00e1c l\u00e0 gi\u00e1 tr\u1ecb s\u1ed1 h\u00e0ng khuy\u1ebfn m\u1ea1i kh\u00f4ng ph\u1ea3i tr\u1ea3 l\u1ea1i, ghi:<\/p>\n\n\n\n

  N\u1ee3 TK 156 – H\u00e0ng ho\u00e1 (gi\u00e1 tr\u1ecb t\u01b0\u01a1ng \u0111\u01b0\u01a1ng c\u1ee7a s\u1ea3n ph\u1ea9m c\u00f9ng lo\u1ea1i)<\/p>\n\n\n\n

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

\u0110\u1ed3ng th\u1eddi ghi C\u00f3 TK 002.<\/p>\n\n\n\n

3.14. 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\n\n\n

3.15. Ph\u1ea3n \u00e1nh kho\u1ea3n thu t\u1eeb b\u00e1n h\u1ed3 s\u01a1 th\u1ea7u li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, ghi:<\/p>\n\n\n\n

          N\u1ee3 c\u00e1c TK 111, 112, 138…      <\/p>\n\n\n\n

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

3.16. Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, t\u00ednh v\u00e0 ph\u1ea3n \u00e1nh s\u1ed1 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp c\u1ee7a s\u1ed1 thu nh\u1eadp kh\u00e1c, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 558 – Thu nh\u1eadp kh\u00e1c<\/p>\n\n\n\n

            C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p. <\/p>\n\n\n\n

3.17. Cu\u1ed1i k\u1ef3, k\u1ebft chuy\u1ec3n c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c thu\u1ea7n ph\u00e1t sinh trong k\u1ef3 v\u00e0o T\u00e0i kho\u1ea3n 911 “X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh”, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 558 – Thu nh\u1eadp kh\u00e1c<\/p>\n\n\n\n

C\u00f3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/p>\n","protected":false},"excerpt":{"rendered":"

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c c\u1ee7a HTX g\u1ed3m doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 thu nh\u1eadp ho\u1ea1t \u0111\u1ed9ng kh\u00e1c. a) Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh g\u1ed3m: – Ti\u1ec1n l\u00e3i: L\u00e3i cho vay v\u1ed1n (tr\u1eeb kho\u1ea3n l\u00e3i cho th\u00e0nh vi\u00ean vay theo … <\/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":[51],"class_list":["post-1371","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ban-tin-hop-tac-xa","category-thong-tu-24-2017-tt-btc","tag-hach-toan-tai-khoan-558","grid-sizer"],"_links":{"self":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1371","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=1371"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1371\/revisions"}],"predecessor-version":[{"id":1372,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1371\/revisions\/1372"}],"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=1371"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=1371"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=1371"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}