{"id":194,"date":"2021-04-05T09:24:23","date_gmt":"2021-04-05T02:24:23","guid":{"rendered":"http:\/\/kthtx.vn\/?p=194"},"modified":"2021-04-05T09:24:23","modified_gmt":"2021-04-05T02:24:23","slug":"huong-dan-hach-toan-doanh-thu-tin-dung-noi-bo-trong-hop-tac-xa-co-dich-vu-tin-dung-noi-bo","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2021\/04\/05\/huong-dan-hach-toan-doanh-thu-tin-dung-noi-bo-trong-hop-tac-xa-co-dich-vu-tin-dung-noi-bo\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n doanh thu t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 trong h\u1ee3p t\u00e1c x\u00e3 c\u00f3 d\u1ecbch v\u1ee5 t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9"},"content":{"rendered":"\n

T\u00c0I KHO\u1ea2N 546 – DOANH THU 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

1.1. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh doanh thu ti\u1ec1n l\u00e3i thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c cho th\u00e0nh vi\u00ean vay theo h\u00ecnh th\u1ee9c t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 c\u1ee7a HTX, bao g\u1ed3m l\u00e3i cho vay trong h\u1ea1n, l\u00e3i cho vay qu\u00e1 h\u1ea1n.<\/p>\n\n\n\n

1.2. Ti\u1ec1n l\u00e3i ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 c\u1ee7a HTX c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c c\u00e1c th\u00e0nh vi\u00ean tr\u1ea3 theo \u0111\u1ecbnh k\u1ef3, tr\u1ea3 sau ho\u1eb7c tr\u1ea3 tr\u01b0\u1edbc. Ti\u1ec1n l\u00e3i c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 \u0111\u01b0\u1ee3c ghi nh\u1eadn theo t\u1eebng k\u1ef3 ph\u00e1t sinh, kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o vi\u1ec7c \u0111\u00e3 thu \u0111\u01b0\u1ee3c ti\u1ec1n hay ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean.<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p l\u00e3i tr\u1ea3 theo \u0111\u1ecbnh k\u1ef3, doanh thu ti\u1ec1n l\u00e3i ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1ea1i c\u00e1c th\u1eddi \u0111i\u1ec3m HTX thu ti\u1ec1n l\u00e3i c\u1ee7a th\u00e0nh vi\u00ean;<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p l\u00e3i tr\u1ea3 tr\u01b0\u1edbc: To\u00e0n b\u1ed9 ti\u1ec1n l\u00e3i nh\u1eadn ban \u0111\u1ea7u ph\u1ea3i ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n 338 \u201cPh\u1ea3i tr\u1ea3 kh\u00e1c\u201d v\u00e0 \u0111\u1ecbnh k\u1ef3 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 \u0111\u1ec1u v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 c\u1ee7a t\u1eebng k\u1ef3;<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p l\u00e3i nh\u1eadn sau: S\u1ed1 ti\u1ec1n l\u00e3i s\u1ebd \u0111\u01b0\u1ee3c c\u00e1c th\u00e0nh vi\u00ean tr\u1ea3 v\u00e0o k\u1ef3 cu\u1ed1i c\u00f9ng khi thanh to\u00e1n c\u1ea3 g\u1ed1c v\u00e0 l\u00e3i do \u0111\u00f3 s\u1ed1 ti\u1ec1n l\u00e3i t\u1eebng k\u1ef3 ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 m\u1ed9t kho\u1ea3n n\u1ee3 ph\u1ea3i thu (TK 13212) t\u01b0\u01a1ng \u1ee9ng v\u1edbi doanh thu ti\u1ec1n l\u00e3i c\u1ee7a t\u1eebng k\u1ef3.<\/p>\n\n\n\n

1.3. L\u00e3i ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn doanh thu khi c\u00f3 kh\u1ea3 n\u0103ng ch\u1eafc ch\u1eafn thu \u0111\u01b0\u1ee3c ti\u1ec1n l\u00e3i. \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n n\u1ee3 g\u1ed1c \u0111\u00e3 qu\u00e1 h\u1ea1n v\u00e0 n\u1ebfu kh\u00f4ng c\u00f3 th\u00eam b\u1eb1ng ch\u1ee9ng v\u1ec1 kh\u1ea3 n\u0103ng thanh to\u00e1n ti\u1ec1n l\u00e3i c\u1ee7a th\u00e0nh vi\u00ean, HTX ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn s\u1ed1 l\u00e3i d\u1ef1 thu v\u00e0o TK 008 – L\u00e3i cho vay qu\u00e1 h\u1ea1n kh\u00f3 c\u00f3 kh\u1ea3 n\u0103ng thu \u0111\u01b0\u1ee3c. Khi thu h\u1ed3i \u0111\u01b0\u1ee3c kho\u1ea3n l\u00e3i cho vay qu\u00e1 h\u1ea1n n\u00e0y, ghi C\u00f3 TK 008.<\/p>\n\n\n\n

          2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 546 – Doanh thu 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

– 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 doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 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 doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 ph\u00e1t sinh trong k\u1ef3.<\/p>\n\n\n\n

T\u00e0i kho\u1ea3n 546 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. Tr\u01b0\u1eddng h\u1ee3p cho th\u00e0nh vi\u00ean vay nh\u1eadn l\u00e3i tr\u01b0\u1edbc:<\/p>\n\n\n\n

– Khi cho vay nh\u1eadn l\u00e3i tr\u01b0\u1edbc, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 132 – Ph\u1ea3i thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 (13211)<\/p>\n\n\n\n

                    C\u00f3 c\u00e1c TK 111, 112 (s\u1ed1 ti\u1ec1n th\u1ef1c chi)<\/p>\n\n\n\n

                    C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3 kh\u00e1c (ph\u1ea7n l\u00e3i nh\u1eadn tr\u01b0\u1edbc).<\/p>\n\n\n\n

–  \u0110\u1ecbnh k\u1ef3, t\u00ednh v\u00e0 k\u1ebft chuy\u1ec3n l\u00e3i c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n theo s\u1ed1 l\u00e3i ph\u1ea3i thu t\u1eebng k\u1ef3, ghi:<\/p>\n\n\n\n

          N\u1ee3 TK 338 – Ph\u1ea3i tr\u1ea3 kh\u00e1c (S\u1ed1 l\u00e3i ph\u00e2n b\u1ed5 cho t\u1eebng k\u1ef3)<\/p>\n\n\n\n

                    C\u00f3 TK 546 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9.<\/p>\n\n\n\n

– Thu h\u1ed3i g\u1ed1c c\u1ee7a kho\u1ea3n cho vay khi \u0111\u1ebfn h\u1ea1n, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 111, 112<\/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 (13211).<\/p>\n\n\n\n

3.2. Tr\u01b0\u1eddng h\u1ee3p cho th\u00e0nh vi\u00ean vay nh\u1eadn l\u00e3i \u0111\u1ecbnh k\u1ef3:<\/p>\n\n\n\n

– Khi cho vay, c\u0103n c\u1ee9 v\u00e0o s\u1ed1 n\u1ee3 g\u1ed1c cho vay, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 132 – Ph\u1ea3i thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 (13211)<\/p>\n\n\n\n

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

– \u0110\u1ecbnh k\u1ef3 ghi nh\u1eadn ti\u1ec1n l\u00e3i cho vay:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 111, 112, 13212 (S\u1ed1 ti\u1ec1n l\u00e3i c\u1ee7a t\u1eebng k\u1ef3)<\/p>\n\n\n\n

                   C\u00f3 TK 546 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9.<\/p>\n\n\n\n

– Thu h\u1ed3i g\u1ed1c c\u1ee7a kho\u1ea3n cho vay khi \u0111\u1ebfn h\u1ea1n, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 111, 112<\/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 (13211).<\/p>\n\n\n\n

3.3. Tr\u01b0\u1eddng h\u1ee3p cho th\u00e0nh vi\u00ean vay nh\u1eadn l\u00e3i sau:<\/p>\n\n\n\n

– Khi cho vay, c\u0103n c\u1ee9 v\u00e0o s\u1ed1 n\u1ee3 g\u1ed1c cho vay, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 132 – Ph\u1ea3i thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 (13211)<\/p>\n\n\n\n

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

– \u0110\u1ecbnh k\u1ef3 t\u00ednh l\u00e3i cho vay ph\u1ea3i thu v\u00e0 ghi nh\u1eadn doanh thu theo s\u1ed1 l\u00e3i ph\u1ea3i thu t\u1eebng k\u1ef3, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 1321 – Ph\u1ea3i thu v\u1ec1 ho\u1ea1t \u0111\u1ed9ng cho vay (13212)<\/p>\n\n\n\n

                   C\u00f3 TK 546 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9.<\/p>\n\n\n\n

– Khi \u0111\u1ebfn h\u1ea1n thu h\u1ed3i n\u1ee3 g\u1ed1c v\u00e0 l\u00e3i cho vay, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 111, 112 (t\u1ed5ng s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c)<\/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 (13211) (s\u1ed1<\/p>\n\n\n\n

g\u1ed1c cho vay)<\/p>\n\n\n\n

                   C\u00f3 TK 1321 – Ph\u1ea3i thu v\u1ec1 ho\u1ea1t \u0111\u1ed9ng cho vay (13212) (s\u1ed1 l\u00e3i c\u1ee7a<\/p>\n\n\n\n

c\u00e1c k\u1ef3 tr\u01b0\u1edbc)<\/p>\n\n\n\n

                   C\u00f3 TK 546 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 (s\u1ed1 l\u00e3i cho vay<\/p>\n\n\n\n

k\u1ef3 \u0111\u00e1o h\u1ea1n).<\/p>\n\n\n\n

          3.4. Cu\u1ed1i k\u1ef3, k\u1ebft chuy\u1ec3n doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 sang TK 911 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 546 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9<\/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":"

T\u00c0I KHO\u1ea2N 546 – DOANH THU HO\u1ea0T \u0110\u1ed8NG T\u00cdN D\u1ee4NG N\u1ed8I B\u1ed8 1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n 1.1. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh doanh thu ti\u1ec1n l\u00e3i thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c cho th\u00e0nh vi\u00ean vay theo h\u00ecnh th\u1ee9c t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 c\u1ee7a HTX, bao g\u1ed3m l\u00e3i cho vay trong h\u1ea1n, l\u00e3i cho … <\/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":[6,7],"tags":[53,52,23],"class_list":["post-194","post","type-post","status-publish","format-standard","hentry","category-ban-tin-hop-tac-xa","category-ke-toan-hop-tac-xa","tag-hach-toan-tai-khoan-546","tag-hach-toan-tin-dung-noi-bo","tag-hop-tac-xa-tin-dung","grid-sizer"],"_links":{"self":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/194","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=194"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/194\/revisions"}],"predecessor-version":[{"id":195,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/194\/revisions\/195"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=194"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=194"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=194"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}