{"id":175,"date":"2021-03-19T14:25:04","date_gmt":"2021-03-19T07:25:04","guid":{"rendered":"http:\/\/kthtx.vn\/?p=175"},"modified":"2021-03-19T14:25:04","modified_gmt":"2021-03-19T07:25:04","slug":"tai-khoan-646-chi-phi-hoat-dong-tin-dung-noi-bo-ke-toan-hop-tac-xa","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2021\/03\/19\/tai-khoan-646-chi-phi-hoat-dong-tin-dung-noi-bo-ke-toan-hop-tac-xa\/","title":{"rendered":"T\u00c0I KHO\u1ea2N 646 – CHI PH\u00cd HO\u1ea0T \u0110\u1ed8NG T\u00cdN D\u1ee4NG N\u1ed8I B\u1ed8 – K\u1ebf to\u00e1n h\u1ee3p t\u00e1c x\u00e3"},"content":{"rendered":"\n

T\u00c0I KHO\u1ea2N 646 <\/strong>–<\/strong> CHI PH\u00cd HO\u1ea0T \u0110\u1ed8NG T\u00cdN D\u1ee4NG N\u1ed8I B\u1ed8<\/strong><\/p>\n\n\n\n

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

a) T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh nh\u1eefng kho\u1ea3n chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 bao g\u1ed3m:<\/p>\n\n\n\n

– Chi ph\u00ed l\u00e3i ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m tr\u1ea3 cho th\u00e0nh vi\u00ean, HTX th\u00e0nh vi\u00ean;<\/p>\n\n\n\n

– Chi ph\u00ed ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng cho vay;<\/p>\n\n\n\n

– Tr\u00edch l\u1eadp Qu\u1ef9 d\u1ef1 ph\u00f2ng r\u1ee7i ro t\u00edn d\u1ee5ng.<\/p>\n\n\n\n

          b) T\u00f9y theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, TK 646 c\u00f3 th\u1ec3 h\u1ea1ch to\u00e1n chi ti\u1ebft theo t\u1eebng n\u1ed9i dung chi ph\u00ed. Kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o TK n\u00e0y c\u00e1c chi ph\u00ed sau \u0111\u00e2y:<\/p>\n\n\n\n

– Chi ph\u00ed ph\u1ee5c v\u1ee5 cho vi\u1ec7c s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m, cung c\u1ea5p d\u1ecbch v\u1ee5;<\/p>\n\n\n\n

– Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh;<\/p>\n\n\n\n

– Chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n;<\/p>\n\n\n\n

– Chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng \u0111i vay v\u1ed1n c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00f4ng ph\u1ea3i l\u00e0 th\u00e0nh vi\u00ean HTX, HTX th\u00e0nh vi\u00ean (\u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o thu nh\u1eadp kh\u00e1c).<\/p>\n\n\n\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 646 – Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9<\/strong><\/p>\n\n\n\n

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

– Ph\u1ea3n \u00e1nh chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 ph\u00e1t sinh;<\/p>\n\n\n\n

– Tr\u00edch l\u1eadp Qu\u1ef9 d\u1ef1 ph\u00f2ng r\u1ee7i ro t\u00edn d\u1ee5ng theo quy \u0111\u1ecbnh c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9.<\/p>\n\n\n\n

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

– Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 ph\u00e1t sinh trong k\u1ef3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/p>\n\n\n\n

T\u00e0i kho\u1ea3n <\/strong>646<\/strong> 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 t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 646 – Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9<\/p>\n\n\n\n

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

3.2. Thanh to\u00e1n l\u00e3i vay c\u1ee7a th\u00e0nh vi\u00ean theo h\u00ecnh th\u1ee9c t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9:<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p thanh to\u00e1n l\u00e3i \u0111\u1ecbnh k\u1ef3, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 646 – Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9.<\/p>\n\n\n\n

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

– Tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 tr\u01b0\u1edbc l\u00e3i ti\u1ec1n vay cho th\u00e0nh vi\u00ean, HTX th\u00e0nh vi\u00ean, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 242 – T\u00e0i s\u1ea3n kh\u00e1c (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 ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 646 – Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9<\/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 tr\u1ea3 l\u00e3i sau:<\/p>\n\n\n\n

+ Ph\u1ea3n \u00e1nh s\u1ed1 l\u00e3i vay c\u1ee7a t\u1eebng k\u1ef3 ph\u1ea3i tr\u1ea3 cho th\u00e0nh vi\u00ean, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 646 – Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9<\/p>\n\n\n\n

          C\u00f3 TK 332 – Ph\u1ea3i tr\u1ea3 ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 (33212)<\/p>\n\n\n\n

 + Khi \u0111\u1ebfn th\u1eddi h\u1ea1n tr\u1ea3 n\u1ee3, c\u0103n c\u1ee9 v\u00e0o s\u1ed1 g\u1ed1c v\u00e0 l\u00e3i tr\u1ea3 cho th\u00e0nh vi\u00ean, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 33211 – Ph\u1ea3i tr\u1ea3 v\u1ec1 g\u1ed1c vay (S\u1ed1 n\u1ee3 g\u1ed1c)<\/p>\n\n\n\n

N\u1ee3 TK 33212 – Ph\u1ea3i tr\u1ea3 v\u1ec1 l\u00e3i vay (S\u1ed1 l\u00e3i vay c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc)<\/p>\n\n\n\n

N\u1ee3 TK 646 – Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 (S\u1ed1 l\u00e3i 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

3.3. K\u1ebft th\u00fac n\u0103m t\u00e0i ch\u00ednh, tr\u00edch l\u1eadp qu\u1ef9 d\u1ef1 ph\u00f2ng r\u1ee7i ro t\u00edn d\u1ee5ng tr\u00ean c\u01a1 s\u1edf s\u1ed1 ti\u1ec1n ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 thu l\u00e3i cho vay v\u00e0 chi ph\u00ed th\u1ef1c t\u1ebf c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 theo t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt hi\u1ec7n h\u00e0nh v\u1ec1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng r\u1ee7i ro t\u00edn d\u1ee5ng, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 646 – Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9<\/p>\n\n\n\n

C\u00f3 TK 359 – Qu\u1ef9 d\u1ef1 ph\u00f2ng r\u1ee7i ro t\u00edn d\u1ee5ng.<\/p>\n\n\n\n

3.4. Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh c\u1ee7a Ban qu\u1ea3n tr\u1ecb HTX s\u1eed d\u1ee5ng Qu\u1ef9 d\u1ef1 ph\u00f2ng r\u1ee7i ro t\u00edn d\u1ee5ng \u0111\u1ec3 x\u00f3a n\u1ee3 cho c\u00e1c th\u00e0nh vi\u00ean vay v\u1ed1n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 HTX, c\u0103n c\u1ee9 v\u00e0o quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 646 – Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9<\/p>\n\n\n\n

N\u1ee3 TK 359 – Qu\u1ef9 d\u1ef1 ph\u00f2ng r\u1ee7i ro t\u00edn d\u1ee5ng<\/p>\n\n\n\n

          C\u00f3 TK 132 – Ph\u1ea3i thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9.<\/p>\n\n\n\n

3.5. Cu\u1ed1i k\u1ef3, k\u1ebft chuy\u1ec3n chi ph\u00ed t\u00e0i ch\u00ednh ph\u00e1t sinh trong k\u1ef3 sang T\u00e0i kho\u1ea3n 911 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d, 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 646 – Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9.<\/p>\n","protected":false},"excerpt":{"rendered":"

T\u00c0I KHO\u1ea2N 646 – CHI PH\u00cd HO\u1ea0T \u0110\u1ed8NG T\u00cdN D\u1ee4NG N\u1ed8I B\u1ed8 1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n a) T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh nh\u1eefng kho\u1ea3n chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 bao g\u1ed3m: – Chi ph\u00ed l\u00e3i ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m tr\u1ea3 cho th\u00e0nh vi\u00ean, HTX th\u00e0nh vi\u00ean; – Chi ph\u00ed ph\u1ee5c v\u1ee5 … <\/p>\n","protected":false},"author":1,"featured_media":0,"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":[7],"tags":[43,42],"class_list":["post-175","post","type-post","status-publish","format-standard","hentry","category-ke-toan-hop-tac-xa","tag-chi-phi-hoat-dong-tin-dung-noi-bo","tag-tai-khoan-646","grid-sizer"],"_links":{"self":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/175","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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/comments?post=175"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/175\/revisions"}],"predecessor-version":[{"id":176,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/175\/revisions\/176"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=175"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=175"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=175"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}