{"id":99,"date":"2021-02-24T14:21:34","date_gmt":"2021-02-24T14:21:34","guid":{"rendered":"http:\/\/kthtx.vn\/?p=99"},"modified":"2021-02-24T14:21:34","modified_gmt":"2021-02-24T14:21:34","slug":"huong-dan-hach-toan-tien-mat-trong-hop-tac-xa","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2021\/02\/24\/huong-dan-hach-toan-tien-mat-trong-hop-tac-xa\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n ti\u1ec1n m\u1eb7t trong h\u1ee3p t\u00e1c x\u00e3"},"content":{"rendered":"\n

T\u00c0I KHO\u1ea2N 111 – TI\u1ec0N M\u1eb6T<\/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 d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh thu, chi, t\u1ed3n ti\u1ec1n m\u1eb7t t\u1ea1i qu\u1ef9 c\u1ee7a HTX bao g\u1ed3m: Ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7. Ch\u1ec9 ph\u1ea3n \u00e1nh v\u00e0o TK 111 \u201cTi\u1ec1n m\u1eb7t\u201d s\u1ed1 ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7 th\u1ef1c t\u1ebf nh\u1eadp, xu\u1ea5t, t\u1ed3n qu\u1ef9.<\/p>\n\n\n\n

b) Khi ti\u1ebfn h\u00e0nh nh\u1eadp, xu\u1ea5t qu\u1ef9 ti\u1ec1n m\u1eb7t ph\u1ea3i c\u00f3 phi\u1ebfu thu, phi\u1ebfu chi v\u00e0 c\u00f3 \u0111\u1ee7 ch\u1eef k\u00fd c\u1ee7a ng\u01b0\u1eddi nh\u1eadn, ng\u01b0\u1eddi giao, ng\u01b0\u1eddi c\u00f3 th\u1ea9m quy\u1ec1n cho ph\u00e9p nh\u1eadp, xu\u1ea5t qu\u1ef9,… theo quy \u0111\u1ecbnh v\u1ec1 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n. M\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t ph\u1ea3i c\u00f3 l\u1ec7nh nh\u1eadp qu\u1ef9, xu\u1ea5t qu\u1ef9 \u0111\u00ednh k\u00e8m.<\/p>\n\n\n\n

c) K\u1ebf to\u00e1n qu\u1ef9 ti\u1ec1n m\u1eb7t ph\u1ea3i c\u00f3 tr\u00e1ch nhi\u1ec7m m\u1edf s\u1ed5 k\u1ebf to\u00e1n qu\u1ef9 ti\u1ec1n m\u1eb7t, ghi ch\u00e9p h\u00e0ng ng\u00e0y li\u00ean t\u1ee5c theo tr\u00ecnh t\u1ef1 ph\u00e1t sinh c\u00e1c kho\u1ea3n thu, chi, nh\u1eadp, xu\u1ea5t qu\u1ef9 ti\u1ec1n m\u1eb7t v\u00e0 t\u00ednh ra s\u1ed1 t\u1ed3n qu\u1ef9 t\u1ea1i m\u1ecdi th\u1eddi \u0111i\u1ec3m.<\/p>\n\n\n\n

d) Th\u1ee7 qu\u1ef9 ch\u1ecbu tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd v\u00e0 nh\u1eadp, xu\u1ea5t qu\u1ef9 ti\u1ec1n m\u1eb7t. H\u00e0ng ng\u00e0y th\u1ee7 qu\u1ef9 ph\u1ea3i ki\u1ec3m k\u00ea s\u1ed1 t\u1ed3n qu\u1ef9 ti\u1ec1n m\u1eb7t th\u1ef1c t\u1ebf, \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u s\u1ed5 qu\u1ef9 ti\u1ec1n m\u1eb7t v\u00e0 s\u1ed5 k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t. N\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch, k\u1ebf to\u00e1n v\u00e0 th\u1ee7 qu\u1ef9 ph\u1ea3i ki\u1ec3m tra l\u1ea1i \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n v\u00e0 ki\u1ebfn ngh\u1ecb bi\u1ec7n ph\u00e1p x\u1eed l\u00fd ch\u00eanh l\u1ec7ch.<\/p>\n\n\n\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 111 – Ti\u1ec1n m\u1eb7t<\/strong><\/p>\n\n\n\n

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

–  C\u00e1c kho\u1ea3n ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7 nh\u1eadp qu\u1ef9;<\/p>\n\n\n\n

–  S\u1ed1 ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7 th\u1eeba \u1edf qu\u1ef9 ph\u00e1t hi\u1ec7n khi ki\u1ec3m k\u00ea;<\/p>\n\n\n\n

–  Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 ngo\u1ea1i t\u1ec7 l\u00e0 ti\u1ec1n m\u1eb7t t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o (tr\u01b0\u1eddng h\u1ee3p t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh t\u0103ng so v\u1edbi t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n).<\/p>\n\n\n\n

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

–  C\u00e1c kho\u1ea3n ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7 xu\u1ea5t qu\u1ef9;<\/p>\n\n\n\n

–  S\u1ed1 ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7 thi\u1ebfu h\u1ee5t qu\u1ef9 ph\u00e1t hi\u1ec7n khi ki\u1ec3m k\u00ea;<\/p>\n\n\n\n

– Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 ngo\u1ea1i t\u1ec7 l\u00e0 ti\u1ec1n m\u1eb7t t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o (tr\u01b0\u1eddng h\u1ee3p t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh gi\u1ea3m so v\u1edbi t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n).<\/p>\n\n\n\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/strong><\/p>\n\n\n\n

C\u00e1c kho\u1ea3n ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7 c\u00f2n t\u1ed3n qu\u1ef9 ti\u1ec1n m\u1eb7t t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/p>\n\n\n\n

T\u00e0i kho\u1ea3n 111 – Ti\u1ec1n m\u1eb7t, c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/p>\n\n\n\n

– T\u00e0i kho\u1ea3n 1111 – Ti\u1ec1n Vi\u1ec7t Nam:<\/em> Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh thu, chi, t\u1ed3n qu\u1ef9 ti\u1ec1n Vi\u1ec7t Nam t\u1ea1i qu\u1ef9 ti\u1ec1n m\u1eb7t.<\/p>\n\n\n\n

– T\u00e0i kho\u1ea3n 1112 – Ngo\u1ea1i t\u1ec7:<\/em> Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh thu, chi, ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 v\u00e0 s\u1ed1 d\u01b0 ngo\u1ea1i t\u1ec7 t\u1ea1i qu\u1ef9 ti\u1ec1n m\u1eb7t theo gi\u00e1 tr\u1ecb quy \u0111\u1ed5i ra \u0111\u1ed3ng ti\u1ec1n ghi s\u1ed5 k\u1ebf to\u00e1n.<\/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<\/h6>\n\n\n\n

3.1. Khi b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, cung c\u1ea5p d\u1ecbch v\u1ee5 thu ngay b\u1eb1ng ti\u1ec1n m\u1eb7t, k\u1ebf to\u00e1n ghi nh\u1eadn doanh thu, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 111 – Ti\u1ec1n m\u1eb7t (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/p>\n\n\n\n

  C\u00f3 TK 511 – Doanh thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/p>\n\n\n\n

(gi\u00e1 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

3.2. Khi ph\u00e1t sinh c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c b\u1eb1ng ti\u1ec1n m\u1eb7t, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 111 – Ti\u1ec1n m\u1eb7t (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/p>\n\n\n\n

C\u00f3 TK 558 – Thu nh\u1eadp kh\u00e1c (gi\u00e1 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

3.3. R\u00fat ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng v\u1ec1 nh\u1eadp qu\u1ef9 ti\u1ec1n m\u1eb7t ho\u1eb7c vay d\u00e0i h\u1ea1n, ng\u1eafn h\u1ea1n b\u1eb1ng ti\u1ec1n m\u1eb7t, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 111 – Ti\u1ec1n m\u1eb7t<\/p>\n\n\n\n

C\u00f3 TK 112 – Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng<\/p>\n\n\n\n

C\u00f3 TK 341 – Ph\u1ea3i tr\u1ea3 n\u1ee3 vay.<\/p>\n\n\n\n

          3.4. Thu h\u1ed3i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu b\u1eb1ng ti\u1ec1n m\u1eb7t; Nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c b\u1eb1ng ti\u1ec1n m\u1eb7t, ghi:<\/p>\n\n\n\n

          N\u1ee3 TK 111 – Ti\u1ec1n m\u1eb7t<\/p>\n\n\n\n

                   C\u00f3 c\u00e1c TK 131, 138, 141, 338.<\/p>\n\n\n\n

          3.5. Thu h\u1ed3i c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu c\u1ee7a ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 b\u1eb1ng ti\u1ec1n m\u1eb7t, ghi:<\/p>\n\n\n\n

          N\u1ee3 TK 111 – Ti\u1ec1n m\u1eb7t<\/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

          3.6. Khi b\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh thu b\u1eb1ng ti\u1ec1n m\u1eb7t, k\u1ebf to\u00e1n ghi nh\u1eadn ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c v\u00e0 gi\u00e1 v\u1ed1n kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o thu nh\u1eadp kh\u00e1c ho\u1eb7c chi ph\u00ed kh\u00e1c, ghi:<\/p>\n\n\n\n

          N\u1ee3 TK 111 – Ti\u1ec1n m\u1eb7t<\/p>\n\n\n\n

          N\u1ee3 TK 658 – Chi ph\u00ed kh\u00e1c (n\u1ebfu l\u1ed7)<\/p>\n\n\n\n

                   C\u00f3 TK 121 – \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh (gi\u00e1 v\u1ed1n)<\/p>\n\n\n\n

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

          3.7. Khi nh\u1eadn \u0111\u01b0\u1ee3c v\u1ed1n g\u00f3p c\u1ee7a c\u00e1c th\u00e0nh vi\u00ean b\u1eb1ng ti\u1ec1n m\u1eb7t, ghi:<\/p>\n\n\n\n

          N\u1ee3 TK 111 – Ti\u1ec1n m\u1eb7t<\/p>\n\n\n\n

                   C\u00f3 TK 411 – V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n\n\n\n

          3.8. Xu\u1ea5t qu\u1ef9 ti\u1ec1n m\u1eb7t g\u1eedi v\u00e0o t\u00e0i kho\u1ea3n t\u1ea1i Ng\u00e2n h\u00e0ng ho\u1eb7c \u0111em k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c, ghi:<\/p>\n\n\n\n

          N\u1ee3 TK 112 – Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng<\/p>\n\n\n\n

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

                   C\u00f3 TK 111 – Ti\u1ec1n m\u1eb7t.<\/p>\n\n\n\n

          3.9. Xu\u1ea5t qu\u1ef9 ti\u1ec1n m\u1eb7t g\u1eedi ti\u1ebft ki\u1ec7m c\u00f3 k\u1ef3 h\u1ea1n t\u1ea1i ng\u00e2n h\u00e0ng ho\u1eb7c \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh kh\u00e1c, ghi:<\/p>\n\n\n\n

          N\u1ee3 TK 121 – \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh<\/p>\n\n\n\n

                   C\u00f3 TK 111 – Ti\u1ec1n m\u1eb7t.<\/p>\n\n\n\n

          3.10. Xu\u1ea5t qu\u1ef9 ti\u1ec1n m\u1eb7t mua h\u00e0ng t\u1ed3n kho, mua TSC\u0110:<\/p>\n\n\n\n

– N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh gi\u00e1 mua kh\u00f4ng bao g\u1ed3m thu\u1ebf GTGT, ghi:<\/p>\n\n\n\n

          N\u1ee3 c\u00e1c TK 152, 156, 211 (Gi\u00e1 mua ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/p>\n\n\n\n

          N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (S\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o)<\/p>\n\n\n\n

C\u00f3 TK 111 – Ti\u1ec1n m\u1eb7t.<\/p>\n\n\n\n

– N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh gi\u00e1 mua bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT.<\/p>\n\n\n\n

          N\u1ee3 c\u00e1c TK 152, 156, 211 (T\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/p>\n\n\n\n

                   C\u00f3 TK 111 – Ti\u1ec1n m\u1eb7t (T\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/p>\n\n\n\n

3.11. Khi mua nguy\u00ean v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t s\u1eed d\u1ee5ng ngay v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh, n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 154, 642, 242, … (Gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/p>\n\n\n\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331) (S\u1ed1 thu\u1ebf GTGT)<\/p>\n\n\n\n

C\u00f3 TK 111 – Ti\u1ec1n m\u1eb7t.<\/p>\n\n\n\n

N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c  kh\u1ea5u tr\u1eeb, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh chi ph\u00ed bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT.<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 154, 642, 242, … (T\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/p>\n\n\n\n

C\u00f3 TK 111 – Ti\u1ec1n m\u1eb7t.<\/p>\n\n\n\n

3.12. Xu\u1ea5t qu\u1ef9 ti\u1ec1n m\u1eb7t thanh to\u00e1n c\u00e1c kho\u1ea3n vay, n\u1ee3 ph\u1ea3i tr\u1ea3, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 331, 332, 333, 334, 335, 338, 341<\/p>\n\n\n\n

C\u00f3 TK 111 – Ti\u1ec1n m\u1eb7t.<\/p>\n\n\n\n

3.13. Xu\u1ea5t qu\u1ef9 ti\u1ec1n m\u1eb7t s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng kh\u00e1c, 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 TK 111 – Ti\u1ec1n m\u1eb7t.<\/p>\n\n\n\n

3.14. C\u00e1c kho\u1ea3n thi\u1ebfu qu\u1ef9 ti\u1ec1n m\u1eb7t ph\u00e1t hi\u1ec7n khi ki\u1ec3m k\u00ea, ghi:<\/p>\n\n\n\n

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

                   C\u00f3 TK 111 – Ti\u1ec1n m\u1eb7t.<\/p>\n\n\n\n

         3.15. C\u00e1c kho\u1ea3n th\u1eeba qu\u1ef9 ti\u1ec1n m\u1eb7t ph\u00e1t hi\u1ec7n khi ki\u1ec3m k\u00ea, ghi:<\/p>\n\n\n\n

          N\u1ee3 TK 111 – Ti\u1ec1n m\u1eb7t<\/p>\n\n\n\n

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

           3.16. C\u00e1c giao d\u1ecbch li\u00ean quan \u0111\u1ebfn ngo\u1ea1i t\u1ec7 l\u00e0 ti\u1ec1n m\u1eb7t.<\/p>\n\n\n\n

a) Khi mua v\u1eadt t\u01b0, h\u00e0ng ho\u00e1<\/a>, TSC\u0110, d\u1ecbch v\u1ee5 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t l\u00e0 ngo\u1ea1i t\u1ec7, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 152, 156, 211, 642,… (t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf)<\/p>\n\n\n\n

N\u1ee3 TK 658 – Chi ph\u00ed kh\u00e1c (l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i)<\/p>\n\n\n\n

C\u00f3 TK 111 – Ti\u1ec1n m\u1eb7t (1112) (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 (l\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i).<\/p>\n\n\n\n

          \u0110\u1ed3ng th\u1eddi ghi C\u00f3 TK 007 (Chi ti\u1ebft theo t\u1eebng lo\u1ea1i nguy\u00ean t\u1ec7)<\/p>\n\n\n\n

b) Khi vay ti\u1ec1n m\u1eb7t b\u1eb1ng ngo\u1ea1i t\u1ec7, c\u0103n c\u1ee9 t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y ph\u00e1t sinh, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 111 – Ti\u1ec1n m\u1eb7t (1112)<\/p>\n\n\n\n

C\u00f3 TK 341 – Ph\u1ea3i tr\u1ea3 n\u1ee3 vay.<\/p>\n\n\n\n

          \u0110\u1ed3ng th\u1eddi ghi N\u1ee3 TK 007 (Chi ti\u1ebft theo t\u1eebng lo\u1ea1i nguy\u00ean t\u1ec7)<\/p>\n\n\n\n

c) Khi thanh to\u00e1n n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng ti\u1ec1n m\u1eb7t l\u00e0 ngo\u1ea1i t\u1ec7 (n\u1ee3 ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n, n\u1ee3 vay,…), ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 331, 338, 341,… (t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n)<\/p>\n\n\n\n

N\u1ee3 TK 658 – Chi ph\u00ed kh\u00e1c (l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i)<\/p>\n\n\n\n

C\u00f3 TK 111 – Ti\u1ec1n m\u1eb7t (1112) (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 (l\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i).<\/p>\n\n\n\n

          \u0110\u1ed3ng th\u1eddi ghi C\u00f3 TK 007 (Chi ti\u1ebft theo t\u1eebng lo\u1ea1i nguy\u00ean t\u1ec7)<\/p>\n\n\n\n

d) Khi ph\u00e1t sinh doanh thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh ho\u1eb7c thu nh\u1eadp kh\u00e1c b\u1eb1ng ti\u1ec1n m\u1eb7t l\u00e0 ngo\u1ea1i t\u1ec7, c\u0103n c\u1ee9 t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 111 – Ti\u1ec1n m\u1eb7t (1112) (t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf)<\/p>\n\n\n\n

C\u00f3 c\u00e1c TK 511, 558 (t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf).<\/p>\n\n\n\n

          \u0110\u1ed3ng th\u1eddi ghi N\u1ee3 TK 007 (Chi ti\u1ebft theo t\u1eebng lo\u1ea1i nguy\u00ean t\u1ec7)<\/p>\n\n\n\n

\u0111) Khi thu \u0111\u01b0\u1ee3c ti\u1ec1n n\u1ee3 ph\u1ea3i thu b\u1eb1ng ti\u1ec1n m\u1eb7t l\u00e0 ngo\u1ea1i t\u1ec7 (n\u1ee3 ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng, ph\u1ea3i thu kh\u00e1c,…), ghi:<\/p>\n\n\n\n

 N\u1ee3 TK 111 – Ti\u1ec1n m\u1eb7t (1112) (t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i ng\u00e0y thu n\u1ee3)<\/p>\n\n\n\n

           N\u1ee3 TK 658 – Chi ph\u00ed kh\u00e1c (l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i)<\/p>\n\n\n\n

C\u00f3 c\u00e1c TK 131, 138 (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 (l\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i).<\/p>\n\n\n\n

          \u0110\u1ed3ng th\u1eddi ghi N\u1ee3 TK 007 (Chi ti\u1ebft theo t\u1eebng lo\u1ea1i nguy\u00ean t\u1ec7)<\/p>\n\n\n\n

3.17. T\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp BCTC, k\u1ebf to\u00e1n s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh cu\u1ed1i k\u1ef3 c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i HTX th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 l\u1ea1i ti\u1ec1n m\u1eb7t l\u00e0 ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3:<\/p>\n\n\n\n

– N\u1ebfu t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh cu\u1ed1i k\u1ef3 t\u0103ng so v\u1edbi \u0111\u1ed3ng ti\u1ec1n ghi s\u1ed5 k\u1ebf to\u00e1n, k\u1ebf to\u00e1n ghi nh\u1eadn l\u00e3i t\u1ef7 gi\u00e1, ghi:<\/p>\n\n\n\n

          N\u1ee3 TK 111 – Ti\u1ec1n m\u1eb7t (1112)<\/p>\n\n\n\n

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

          – N\u1ebfu t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh cu\u1ed1i k\u1ef3 gi\u1ea3m so v\u1edbi t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n, k\u1ebf to\u00e1n ghi nh\u1eadn l\u1ed7 t\u1ef7 gi\u00e1, ghi:<\/p>\n\n\n\n

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

                   C\u00f3 TK 111 – Ti\u1ec1n m\u1eb7t (1112).<\/p>\n","protected":false},"excerpt":{"rendered":"

T\u00c0I KHO\u1ea2N 111 – TI\u1ec0N M\u1eb6T 1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh thu, chi, t\u1ed3n ti\u1ec1n m\u1eb7t t\u1ea1i qu\u1ef9 c\u1ee7a HTX bao g\u1ed3m: Ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7. Ch\u1ec9 ph\u1ea3n \u00e1nh v\u00e0o TK 111 \u201cTi\u1ec1n m\u1eb7t\u201d s\u1ed1 ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7 th\u1ef1c t\u1ebf nh\u1eadp, xu\u1ea5t, … <\/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":[16,17],"class_list":["post-99","post","type-post","status-publish","format-standard","hentry","category-ke-toan-hop-tac-xa","tag-hach-toan-tien-mat-trong-hop-tac-xa","tag-tai-khoan-111","grid-sizer"],"_links":{"self":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/99","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=99"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/99\/revisions"}],"predecessor-version":[{"id":100,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/99\/revisions\/100"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=99"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=99"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=99"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}