{"id":1383,"date":"2024-04-04T16:14:57","date_gmt":"2024-04-04T09:14:57","guid":{"rendered":"http:\/\/kthtx.vn\/?p=1383"},"modified":"2024-04-04T16:14:59","modified_gmt":"2024-04-04T09:14:59","slug":"tai-khoan-658-chi-phi-khac-trong-htx","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2024\/04\/04\/tai-khoan-658-chi-phi-khac-trong-htx\/","title":{"rendered":"T\u00c0I KHO\u1ea2N 658 – CHI PH\u00cd KH\u00c1C TRONG HTX"},"content":{"rendered":"\n

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

1.1. T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh nh\u1eefng kho\u1ea3n chi ph\u00ed ph\u00e1t sinh kh\u00f4ng li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 c\u1ee7a HTX. Chi ph\u00ed kh\u00e1c c\u1ee7a HTX bao g\u1ed3m chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kh\u00e1c.<\/p>\n\n\n\n

1.2. Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, g\u1ed3m:<\/p>\n\n\n\n

– Chi ph\u00ed l\u00e3i ti\u1ec1n vay (tr\u1eeb l\u00e3i ti\u1ec1n vay ph\u1ea3i thu c\u1ee7a th\u00e0nh vi\u00ean, HTX th\u00e0nh vi\u00ean theo h\u00ecnh th\u1ee9c TDNB), l\u00e3i mua h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p;<\/p>\n\n\n\n

– Chi\u1ebft kh\u1ea5u thanh to\u00e1n cho ng\u01b0\u1eddi mua;<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n l\u1ed7 ho\u1eb7c chi ph\u00ed thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh;<\/p>\n\n\n\n

– L\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong k\u1ef3; L\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i cu\u1ed1i k\u1ef3 c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7; L\u1ed7 b\u00e1n ngo\u1ea1i t\u1ec7;<\/p>\n\n\n\n

– S\u1ed1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh;<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh kh\u00e1c.<\/p>\n\n\n\n

1.3. Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kh\u00e1c, g\u1ed3m:<\/p>\n\n\n\n

– Chi ph\u00ed thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110. S\u1ed1 ti\u1ec1n thu t\u1eeb b\u00e1n h\u1ed3 s\u01a1 th\u1ea7u ho\u1ea1t \u0111\u1ed9ng thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110;<\/p>\n\n\n\n

– Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110 thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 (n\u1ebfu c\u00f3);<\/p>\n\n\n\n

– Ch\u00eanh l\u1ec7ch l\u1ed7 do \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, TSC\u0110 \u0111\u01b0a \u0111i g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c;<\/p>\n\n\n\n

– Ti\u1ec1n ph\u1ea1t ph\u1ea3i tr\u1ea3 do vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh;<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c.<\/p>\n\n\n\n

1.4. C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf TNDN nh\u01b0ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb v\u00e0 \u0111\u00e3 h\u1ea1ch to\u00e1n \u0111\u00fang theo Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed k\u1ebf to\u00e1n m\u00e0 ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh trong quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ec3 l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p.<\/p>\n\n\n\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 658 – Chi ph\u00ed kh\u00e1c<\/strong><\/p>\n\n\n\n

B\u00ean N\u1ee3: <\/strong>C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c ph\u00e1t sinh.<\/p>\n\n\n\n

B\u00ean C\u00f3: <\/strong>Cu\u1ed1i k\u1ef3, k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c ph\u00e1t sinh trong k\u1ef3 v\u00e0o T\u00e0i kho\u1ea3n 911 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d.<\/p>\n\n\n\n

T\u00e0i kho\u1ea3n 658 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/strong><\/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 ph\u00e1t sinh chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng b\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, ghi:<\/p>\n\n\n\n

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

C\u00f3 c\u00e1c TK 111, 112, 141,…<\/p>\n\n\n\n

3.2.Khi b\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ph\u00e1t sinh l\u1ed7, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 111, 112,… (gi\u00e1 b\u00e1n)<\/p>\n\n\n\n

N\u1ee3 TK 658 – Chi ph\u00ed kh\u00e1c (l\u1ed7)<\/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

3.3. K\u1ebf to\u00e1n d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp k\u1ef3 n\u00e0y l\u1edbn h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 l\u1eadp k\u1ef3 tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft, k\u1ebf to\u00e1n tr\u00edch l\u1eadp b\u1ed5 sung ph\u1ea7n ch\u00eanh l\u1ec7ch, ghi:<\/p>\n\n\n\n

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

C\u00f3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n.<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp k\u1ef3 n\u00e0y nh\u1ecf h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 l\u1eadp k\u1ef3 tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft, k\u1ebf to\u00e1n ho\u00e0n nh\u1eadp ph\u1ea7n ch\u00eanh l\u1ec7ch, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n<\/p>\n\n\n\n

C\u00f3 TK 658 – Chi ph\u00ed kh\u00e1c.<\/p>\n\n\n\n

3.4. Kho\u1ea3n chi\u1ebft kh\u1ea5u thanh to\u00e1n cho ng\u01b0\u1eddi mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c h\u01b0\u1edfng do thanh to\u00e1n tr\u01b0\u1edbc h\u1ea1n ph\u1ea3i thanh to\u00e1n theo th\u1ecfa thu\u1eadn khi mua, b\u00e1n h\u00e0ng, ghi:<\/p>\n\n\n\n

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

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

          3.5. Chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn kho\u1ea3n vay d\u01b0\u1edbi h\u00ecnh th\u1ee9c vay theo h\u1ee3p \u0111\u1ed3ng, kh\u1ebf \u01b0\u1edbc th\u00f4ng th\u01b0\u1eddng (ngo\u00e0i l\u00e3i vay ph\u1ea3i tr\u1ea3), nh\u01b0 chi ph\u00ed ki\u1ec3m to\u00e1n, th\u1ea9m \u0111\u1ecbnh h\u1ed3 s\u01a1 vay v\u1ed1n…, n\u1ebfu \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed kh\u00e1c, ghi:<\/p>\n\n\n\n

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

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

3.6. H\u1ea1ch to\u00e1n chi tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u1ed1n (kh\u00f4ng bao g\u1ed3m l\u00e3i vay v\u1ed1n theo h\u00ecnh th\u1ee9c t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9):<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ecbnh k\u1ef3 ph\u1ea3i tr\u1ea3 l\u00e3i ti\u1ec1n vay v\u1ed1n, ghi:<\/p>\n\n\n\n

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

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

– Tr\u01b0\u1eddng h\u1ee3p HTX tr\u1ea3 tr\u01b0\u1edbc l\u00e3i ti\u1ec1n vay cho b\u00ean cho vay:<\/p>\n\n\n\n

+ Khi tr\u1ea3 tr\u01b0\u1edbc l\u00e3i ti\u1ec1n vay, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 242 – T\u00e0i s\u1ea3n kh\u00e1c (n\u1ebfu tr\u1ea3 tr\u01b0\u1edbc l\u00e3i ti\u1ec1n vay) (2421)<\/p>\n\n\n\n

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

– \u0110\u1ecbnh k\u1ef3, khi ph\u00e2n b\u1ed5 l\u00e3i ti\u1ec1n vay theo s\u1ed1 ph\u1ea3i tr\u1ea3 t\u1eebng k\u1ef3 v\u00e0o chi ph\u00ed kh\u00e1c, ghi:<\/p>\n\n\n\n

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

C\u00f3 TK 242 – T\u00e0i s\u1ea3n kh\u00e1c (2421).<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p vay tr\u1ea3 l\u00e3i sau:<\/p>\n\n\n\n

+ \u0110\u1ecbnh k\u1ef3, khi t\u00ednh l\u00e3i ti\u1ec1n vay ph\u1ea3i tr\u1ea3 trong k\u1ef3, n\u1ebfu \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed kh\u00e1c, 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 (n\u1ebfu l\u00e3i vay nh\u1eadp g\u1ed1c)<\/p>\n\n\n\n

C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3 kh\u00e1c (l\u00e3i ti\u1ec1n vay).<\/p>\n\n\n\n

+ H\u1ebft th\u1eddi h\u1ea1n vay, khi HTX tr\u1ea3 g\u1ed1c vay v\u00e0 l\u00e3i ti\u1ec1n vay, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 341 – Ph\u1ea3i tr\u1ea3 n\u1ee3 vay (g\u1ed1c vay c\u00f2n ph\u1ea3i tr\u1ea3)<\/p>\n\n\n\n

N\u1ee3 TK 338 – Ph\u1ea3i tr\u1ea3 kh\u00e1c (l\u00e3i ti\u1ec1n vay c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc)<\/p>\n\n\n\n

N\u1ee3 TK 658 – Chi ph\u00ed kh\u00e1c (l\u00e3i ti\u1ec1n vay c\u1ee7a k\u1ef3 \u0111\u00e1o h\u1ea1n)<\/p>\n\n\n\n

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

3.7. Khi mua v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, TSC\u0110 theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p v\u1ec1 s\u1eed d\u1ee5ng ngay cho ho\u1ea1t \u0111\u1ed9ng SXKD, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 152, 156, 211 (gi\u00e1 mua tr\u1ea3 ti\u1ec1n ngay)<\/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

          N\u1ee3 TK 242 – T\u00e0i s\u1ea3n kh\u00e1c (ph\u1ea7n l\u00e3i tr\u1ea3 ch\u1eadm) (2421)<\/p>\n\n\n\n

C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/p>\n\n\n\n

 \u0110\u1ecbnh k\u1ef3, t\u00ednh v\u00e0o chi ph\u00ed kh\u00e1c s\u1ed1 l\u00e3i mua h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p ph\u1ea3i tr\u1ea3, ghi:<\/p>\n\n\n\n

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

C\u00f3 TK 242 – T\u00e0i s\u1ea3n kh\u00e1c (2421).<\/p>\n\n\n\n

3.8. H\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 b\u00e1n ngo\u1ea1i t\u1ec7 m\u00e0 t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1n nh\u1ecf h\u01a1n t\u1ef7 gi\u00e1 ghi s\u1ed5 c\u1ee7a c\u00e1c t\u00e0i kho\u1ea3n ti\u1ec1n, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 1111, 1121 (t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf b\u00e1n)<\/p>\n\n\n\n

N\u1ee3 TK 658 – Chi ph\u00ed kh\u00e1c (s\u1ed1 l\u1ed7)<\/p>\n\n\n\n

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

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

3.9. H\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd TSC\u0110:<\/p>\n\n\n\n

– Ghi nh\u1eadn thu nh\u1eadp kh\u00e1c do nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd TSC\u0110, ghi:<\/p>\n\n\n\n

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

C\u00f3 TK 558 – Thu nh\u1eadp kh\u00e1c<\/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

– Ghi gi\u1ea3m TSC\u0110 d\u00f9ng v\u00e0o SXKD \u0111\u00e3 nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd, 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

– Ghi nh\u1eadn c\u00e1c chi ph\u00ed ph\u00e1t sinh cho ho\u1ea1t \u0111\u1ed9ng nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd 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 (1331) (n\u1ebfu c\u00f3)<\/p>\n\n\n\n

C\u00f3 c\u00e1c TK 111, 112, 141,…3.10. H\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n ti\u1ec1n b\u1ecb ph\u1ea1t do vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh, ghi:<\/p>\n\n\n\n

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

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

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

3.11. Tr\u01b0\u1eddng h\u1ee3p ph\u00e2n b\u1ed5 d\u1ea7n s\u1ed1 l\u1ed7 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 658 – Chi ph\u00ed kh\u00e1c<\/p>\n\n\n\n

          C\u00f3 TK 242 – T\u00e0i s\u1ea3n kh\u00e1c (2421).<\/p>\n\n\n\n

3.12. Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 chi ph\u00ed kh\u00e1c ph\u00e1t sinh trong k\u1ef3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh, 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 658 – Chi ph\u00ed kh\u00e1c.<\/p>\n","protected":false},"excerpt":{"rendered":"

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n 1.1. T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh nh\u1eefng kho\u1ea3n chi ph\u00ed ph\u00e1t sinh kh\u00f4ng li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 c\u1ee7a HTX. Chi ph\u00ed kh\u00e1c c\u1ee7a HTX bao g\u1ed3m chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh v\u00e0 chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kh\u00e1c. 1.2. … <\/p>\n","protected":false},"author":156,"featured_media":246,"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":[41],"class_list":["post-1383","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-tai-khoan-658","grid-sizer"],"_links":{"self":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1383","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=1383"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1383\/revisions"}],"predecessor-version":[{"id":1384,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1383\/revisions\/1384"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/246"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=1383"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=1383"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=1383"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}