{"id":2121,"date":"2018-12-25T17:58:42","date_gmt":"2018-12-25T10:58:42","guid":{"rendered":"http:\/\/help.smecloud.misa.local\/?post_type=ht_kb&#038;p=2121"},"modified":"2025-12-12T14:58:37","modified_gmt":"2025-12-12T07:58:37","slug":"hdqt_kiem_tra_tien_va_tuong_duong_tien_ck_bclctt_va_bcdkt","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/hdqt_kiem_tra_tien_va_tuong_duong_tien_ck_bclctt_va_bcdkt\/","title":{"rendered":"Ki\u1ec3m tra Ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n gi\u1eefa B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (PP gi\u00e1n ti\u1ebfp) v\u00e0 B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n b\u1ecb l\u1ec7ch"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<b>M\u1ee5c \u0111\u00edch:<\/b> B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p s\u1ed1 li\u1ec7u Ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n gi\u1eefa B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (PP gi\u00e1n ti\u1ebfp) v\u00e0 B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n b\u1ecb l\u1ec7ch.<br \/>\n<b>Bi\u1ec3u hi\u1ec7n:<\/b> Khi in B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 (PP gi\u00e1n ti\u1ebfp), s\u1ed1 li\u1ec7u Ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n gi\u1eefa B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 v\u00e0 B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n kh\u00f4ng kh\u1edbp.<br \/>\n<b>N\u1ed9i dung:<\/b><\/p>\n<ul>\n<li>Nguy\u00ean nh\u00e2n d\u1eabn \u0111\u1ebfn l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa hai b\u00e1o c\u00e1o<\/li>\n<li>C\u00e1c b\u01b0\u1edbc ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd: ch\u1ecdn \u0111\u00fang nghi\u1ec7p v\u1ee5, ho\u1ea1t \u0111\u1ed9ng cho ch\u1ee9ng t\u1eeb ph\u00e1t sinh<\/li>\n<li>H\u01b0\u1edbng d\u1eabn b\u1ed5 sung c\u00f4ng th\u1ee9c cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t<\/li>\n<\/ul>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n, qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh doanh nghi\u1ec7p <\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3><b>2. C\u00e1c b\u01b0\u1edbc ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h3><b>2.1 Nguy\u00ean nh\u00e2n l\u1ec7ch s\u1ed1 li\u1ec7u gi\u1eefa B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 v\u00e0 B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<br \/>\n<\/b><\/h3>\n<p>S\u1ed1 li\u1ec7u Ti\u1ec1n v\u00e0 t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n gi\u1eefa B\u00e1o c\u00e1o l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 v\u00e0 B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n b\u1ecb l\u1ec7ch th\u01b0\u1eddng do:<\/p>\n<ul>\n<li>Ch\u1ecdn sai nghi\u1ec7p v\u1ee5, ho\u1ea1t \u0111\u1ed9ng cho c\u00e1c ch\u1ee9ng t\u1eeb ph\u00e1t sinh<\/li>\n<li>Ph\u00e1t sinh th\u00eam c\u00e1c t\u00e0i kho\u1ea3n nghi\u1ec7p v\u1ee5 m\u00e0 c\u00f4ng th\u1ee9c m\u1eb7c \u0111\u1ecbnh c\u1ee7a ph\u1ea7n m\u1ec1m ch\u01b0a thi\u1ebft l\u1eadp<\/li>\n<\/ul>\n<h3><b>2.2 C\u00e1c b\u01b0\u1edbc ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd<\/b><\/h3>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\">\n<h4><b>B\u01b0\u1edbc 1: <em>Ch\u1ecdn nghi\u1ec7p v\u1ee5<\/em><\/b><\/h4>\n<p>C\u00e1c ch\u1ee9ng t\u1eeb ph\u00e1t sinh \u0111\u00fang l\u00e0 m\u1ed9t trong c\u00e1c nghi\u1ec7p v\u1ee5 \u0111\u01b0\u1ee3c ch\u01b0\u01a1ng tr\u00ecnh li\u1ec7t k\u00ea th\u00ec m\u1edbi ch\u1ecdn, n\u1ebfu kh\u00f4ng ph\u1ea3i l\u00e0 nghi\u1ec7p v\u1ee5 th\u00ec s\u1ebd kh\u00f4ng ch\u1ecdn.<br \/>\n<img decoding=\"async\" class=\"img-size80\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/Lech_BCLCTT_PP_gian_tiep_1.png\" alt=\"\" \/><br \/>\nC\u1ee5 th\u1ec3:<\/p>\n<ul>\n<li><b>Nghi\u1ec7p v\u1ee5 thanh l\u00fd nh\u01b0\u1ee3ng b\u00e1n TSC\u0110, B\u0110S\u0110T:<\/b>\n<ul>\n<li>L\u1ecdc TK C\u00f3 l\u00e0 TK 511, 711 =&gt; Ch\u1ec9 ch\u1ecdn nghi\u1ec7p v\u1ee5 cho c\u00e1c ch\u1ee9ng t\u1eeb ph\u1ea3n \u00e1nh thu nh\u1eadp t\u1eeb thanh l\u00fd TSC\u0110, B\u0110S\u0110T.<\/li>\n<li>L\u1ecdc TK N\u1ee3 l\u00e0 TK 6x, 811 =&gt; Ch\u1ec9 ch\u1ecdn nghi\u1ec7p v\u1ee5 cho c\u00e1c ch\u1ee9ng t\u01b0\u0300 ph\u1ea3n \u00e1nh chi ph\u00ed li\u00ean quan \u0111\u1ebfn thanh l\u00fd TSC\u0110, B\u0110S\u0110T (th\u01b0\u1eddng l\u00e0 ch\u1ee9ng t\u1eeb ghi gi\u1ea3m TSC\u0110, B\u0110S\u0110T).<\/li>\n<\/ul>\n<\/li>\n<li><b>\u0110\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0:<\/b>\n<ul>\n<li>L\u1ecdc TK C\u00f3 l\u00e0 TK 711 =&gt; Ch\u1ec9 ch\u1ecdn nghi\u1ec7p v\u1ee5 cho c\u00e1c ch\u1ee9ng t\u1eeb ph\u1ea3n \u00e1nh thu nh\u1eadp t\u1eeb \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n mang \u0111i g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0.<\/li>\n<li>L\u1ecdc TK N\u1ee3 l\u00e0 TK 811 =&gt; Ch\u1ec9 ch\u1ecdn nghi\u1ec7p v\u1ee5 cho c\u00e1c ch\u1ee9ng t\u1eeb ph\u1ea3n \u00e1nh chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c mang \u0111i g\u00f3p v\u1ed1n, \u0111\u1ea7u t\u01b0.<\/li>\n<\/ul>\n<\/li>\n<li><b>B\u00e1n, thu h\u1ed3i c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh:<\/b>\n<ul>\n<li>L\u1ecdc TK C\u00f3 l\u00e0 TK 515 =&gt; Ch\u1ec9 ch\u1ecdn nghi\u1ec7p v\u1ee5 cho c\u00e1c ch\u1ee9ng t\u1eeb ph\u1ea3n \u00e1nh thu nh\u1eadp t\u1eeb c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh.<\/li>\n<li>L\u1ecdc TK N\u1ee3 l\u00e0 TK 635 =&gt; Ch\u1ec9 ch\u1ecdn nghi\u1ec7p v\u1ee5 cho c\u00e1c ch\u1ee9ng t\u1eeb ph\u1ea3n \u00e1nh chi ph\u00ed li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n<\/li>\n<li><b>L\u00e3i cho vay, l\u00e3i ti\u1ec1n g\u1eedi, c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia, l\u00e3i \u0111\u1ea7u t\u01b0 \u0111\u1ecbnh k\u1ef3:<\/b>\n<ul>\n<li>L\u1ecdc TK C\u00f3 l\u00e0 TK 515 =&gt; Ch\u1ec9 ch\u1ecdn nghi\u1ec7p v\u1ee5 cho c\u00e1c ch\u1ee9ng t\u1eeb ph\u1ea3n \u00e1nh l\u00e3i ti\u1ec1n g\u1eedi, c\u1ed5 t\u1ee9c \u0111\u01b0\u1ee3c nh\u1eadn, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c nh\u1eadn t\u1eeb \u0111\u1ea7u t\u01b0.<\/li>\n<\/ul>\n<\/li>\n<li><b>Chi ph\u00ed l\u00e3i vay, chi tr\u1ea3 l\u00e3i vay:<\/b>\n<ul>\n<li>L\u1ecdc TK N\u1ee3 l\u00e0 TK 635 =&gt; Ch\u1ec9 ch\u1ecdn nghi\u1ec7p v\u1ee5 cho c\u00e1c ch\u1ee9ng t\u1eeb ph\u1ea3n \u00e1nh chi ph\u00ed l\u00e3i vay.<\/li>\n<li>L\u1ecdc TK N\u1ee3\/C\u00f3 l\u00e0 TK 335\/635 =&gt; Ch\u1ec9 ch\u1ecdn nghi\u1ec7p v\u1ee5 cho c\u00e1c ch\u1ee9ng t\u1eeb ph\u1ea3n \u00e1nh gi\u1ea3m chi ph\u00ed l\u00e3i vay.<\/li>\n<li>L\u1ecdc TK N\u1ee3\/C\u00f3 l\u00e0 TK 335\/11x =&gt; Ch\u1ec9 ch\u1ecdn nghi\u1ec7p v\u1ee5 cho c\u00e1c ch\u1ee9ng t\u1eeb ph\u1ea3n \u00e1nh chi tr\u1ea3 l\u00e3i vay.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><b><em>L\u01b0u \u00fd: <\/em><\/b><em>N\u1ebfu ph\u00e1t sinh ha\u0323ch toa\u0301n c\u00e2\u0301n tr\u01b0\u0300 gi\u01b0\u0303a chi phi\u0301 la\u0303i vay v\u01a1\u0301i c\u00f4ng n\u01a1\u0323 N\u1ee3 TK 635\/C\u00f3 TK 131, 3335,&#8230; (tr\u01b0\u0300 ca\u0301c TK trong c\u00f4ng th\u01b0\u0301c \u0111i\u00ea\u0300u chi\u0309nh cu\u0309a chi\u0309 ti\u00eau 09) th\u00ec ch\u1ecdn nghi\u1ec7p v\u1ee5 <b>Chi ph\u00ed l\u00e3i vay, chi tr\u1ea3 l\u00e3i vay<\/b> (n\u1ebfu kh\u00f4ng ph\u1ea3i nghi\u00ea\u0323p vu\u0323 chi phi\u0301 la\u0303i vay th\u00ec kh\u00f4ng ch\u1ecdn). \u0110\u1ed3ng th\u1eddi s\u1eeda l\u1ea1i c\u00f4ng th\u1ee9c c\u1ee7a chi ti\u00eau <b>09<\/b>. =&gt; B\u1ed5 sung th\u00eam c\u00f4ng th\u1ee9c: <b>&#8211; PhatsinhDU_ChiTietChiPhiLaiVayChiTraLaiVay(635\/131) &#8211; PhatsinhDU_ChiTietChiPhiLaiVayChiTraLaiVay(635\/3335)<\/b> (t\u01b0\u01a1ng t\u1ef1 v\u1edbi c\u00e1c TK kh\u00e1c n\u1ebfu c\u00f3 ph\u00e1t sinh).<\/em><\/p>\n<h4><b>B\u01b0\u1edbc 2: <em>Ch\u1ecdn ho\u1ea1t \u0111\u1ed9ng<\/em><\/b><\/h4>\n<p>Khi l\u1eadp b\u00e1o c\u00e1o, ch\u01b0\u01a1ng tr\u00ecnh \u0111ang ng\u1ea7m \u0111\u1ecbnh:<\/p>\n<ul>\n<li>T\u1ea5t c\u1ea3 c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u00e3 \u0111\u01b0\u1ee3c ch\u1ecdn <b>Nghi\u1ec7p v\u1ee5<\/b> t\u1ea1i b\u01b0\u1edbc <b>X\u00e1c \u0111\u1ecbnh lo\u1ea1i nghi\u1ec7p v\u1ee5 ph\u00e1t sinh ch\u1ee9ng t\u1eeb cho c\u00e1c kho\u1ea3n \u0111i\u1ec1u ch\u1ec9nh<\/b> khi chuy\u1ec3n sang b\u01b0\u1edbc <b>X\u00e1c \u0111\u1ecbnh ho\u1ea1t \u0111\u1ed9ng l\u01b0u chuy\u1ec3n ti\u1ec1n t\u1ec7 c\u1ee7a ch\u1ee9ng t\u1eeb ph\u00e1t sinh<\/b> \u0111\u1ec1u \u0111\u01b0\u1ee3c ng\u1ea7m \u0111\u1ecbnh ch\u1ecdn l\u00e0 <b>Ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0<\/b>.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"img-size90\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/Lech_BCLCTT_PP_gian_tiep_2.png\" alt=\"\" \/><\/p>\n<ul>\n<li>C\u00e1c ch\u1ee9ng t\u1eeb ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn TK N\u1ee3 ho\u1eb7c C\u00f3 211, 213, 217, 241, 214 \u0111\u1ec1u \u0111\u01b0\u1ee3c ch\u1ecdn v\u00e0o <b>Ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0<\/b>.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"img-size80\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/Lech_BCLCTT_PP_gian_tiep_3.png\" alt=\"\" \/><\/p>\n<ul>\n<li>C\u00e1c ch\u1ee9ng t\u1eeb ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn TK N\u1ee3 ho\u1eb7c C\u00f3 341, 311, 413, 421, 353, 356, \u0111\u1ec1u \u0111\u01b0\u1ee3c ch\u1ecdn v\u00e0o <b>Ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/b>.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"img-size80\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/Lech_BCLCTT_PP_gian_tiep_5.png\" alt=\"\" \/><\/p>\n<ul>\n<li>C\u00e1c ch\u1ee9ng t\u1eeb c\u00f2n l\u1ea1i s\u1ebd \u0111\u01b0\u1ee3c ng\u1ea7m \u0111\u1ecbnh v\u00e0o <b>Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/b>.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"img-size80\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/Lech_BCLCTT_PP_gian_tiep_4.png\" alt=\"\" \/><br \/>\nV\u1edbi c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c ng\u1ea7m \u0111\u1ecbnh l\u00e0 <b>Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/b>, K\u1ebf to\u00e1n s\u1ebd t\u1ef1 ch\u1ecdn l\u1ea1i ho\u1ea1t \u0111\u1ed9ng n\u1ebfu kh\u00f4ng \u0111\u00fang v\u1edbi th\u1ef1c t\u1ebf ph\u00e1t sinh t\u1ea1i \u0111\u01a1n v\u1ecb.<br \/>\nV\u00ed d\u1ee5: V\u1edbi c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 TK ph\u00e1t sinh \u0111\u1ed1i \u1ee9ng v\u1edbi TK 3334 (ngo\u00e0i c\u00e1c TK TK 632, 635, 641, 642, 811 v\u00e0 c\u00e1c TK \u0111\u00e3 \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp t\u1ea1i ch\u1ec9 ti\u00eau 9, 10, 11) s\u1ebd kh\u00f4ng \u0111\u1ec3 m\u1eb7c \u0111\u1ecbnh l\u00e0 <b>Ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/b> n\u1eefa m\u00e0 \u0111\u1ec3 tr\u1ed1ng ho\u1ea1t \u0111\u1ed9ng<br \/>\n<img decoding=\"async\" class=\"img-size90\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/Lech_BCLCTT_PP_gian_tiep_6.png\" alt=\"\" \/><\/p>\n<h4><b>B\u01b0\u1edbc 3: <em>B\u1ed5 sung c\u00f4ng th\u1ee9c cho c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t<\/em><\/b><\/h4>\n<p>N\u1ebfu sau khi \u0111\u00e3 ch\u1ecdn nghi\u1ec7p v\u1ee5 v\u00e0 ho\u1ea1t \u0111\u1ed9ng cho ch\u1ee9ng t\u1eeb r\u1ed3i m\u00e0 b\u00e1o c\u00e1o v\u1eabn ch\u01b0a c\u00e2n, th\u00ec K\u1ebf to\u00e1n s\u1eed d\u1ee5ng <b>S\u1ed5 nh\u1eadt k\u00fd chung<\/b> \u0111\u1ec3 ki\u1ec3m tra xem c\u00f3 ph\u00e1t sinh c\u1ee7a t\u00e0i kho\u1ea3n n\u00e0o \u0111\u1eb7c bi\u1ec7t m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/lam-the-nao-de-thiet-lap-lai-cong-thuc-tren-bao-cao-tai-chinh\/\" target=\"_blank\" rel=\"noopener\">\u0111i\u1ec1u ch\u1ec9nh \u1edf c\u00e1c ch\u1ec9 ti\u00eau tr\u00ean c\u00f4ng th\u1ee9c b\u00e1o c\u00e1o<\/a>. V\u00ed d\u1ee5:<\/p>\n<ul>\n<li>\u0110\u01a1n v\u1ecb c\u00f3 nghi\u1ec7p v\u1ee5 ph\u1ea1t vi ph\u1ea1m h\u00e0nh ch\u00ednh N\u1ee3 TK 811\/C\u00f3 TK 421, sau \u0111\u00f3 h\u1ea1ch to\u00e1n N\u1ee3 TK 421\/11x (\u0111\u00fang ra ph\u1ea3i h\u1ea1ch to\u00e1n N\u1ee3 TK 811\/C\u00f3 TK 11x) =&gt; Khi \u0111\u00f3, K\u1ebf to\u00e1n s\u1ebd b\u1ed5 sung th\u00eam c\u00f4ng th\u1ee9c t\u00ednh cho ch\u1ec9 ti\u00eau <b>36.1<\/b> &#8211; <b>6.1 S\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 v\u1ec1 c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn<\/b>, th\u00eam c\u00f4ng th\u1ee9c <b>PhatsinhDU(811\/421)<\/b> \u0111\u1ec3 gi\u1ea3m \u0111i<br \/>\n<img decoding=\"async\" class=\"img-size90\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/Lech_BCLCTT_PP_gian_tiep_7.png\" alt=\"\" \/><\/li>\n<li>\u0110\u01a1n v\u1ecb m\u1edf th\u00eam ti\u1ebft kho\u1ea3n TK 3413 &#8211; Vay d\u00e0i h\u1ea1n v\u00e0 c\u00f3 ph\u00e1t sinh N\u1ee3 TK 3413\/11x. =&gt; Ch\u01b0\u01a1ng tr\u00ecnh ch\u01b0a c\u00f3 c\u00f4ng th\u1ee9c cho nghi\u1ec7p v\u1ee5 n\u00e0y, n\u00ean K\u1ebf to\u00e1n s\u1ebd b\u1ed5 sung th\u00eam c\u00f4ng th\u1ee9c t\u00ednh cho ch\u1ec9 ti\u00eau ch\u1ec9 ti\u00eau <b>34.1 &#8211; 4.1 Ti\u1ec1n tr\u1ea3 n\u1ee3 vay<\/b>, th\u00eam c\u00f4ng th\u1ee9c <b>PhatsinhDU(3413\/11)<\/b> \u0111\u1ec3 gi\u1ea3m tr\u1eeb.<\/li>\n<li>\u0110\u01a1n v\u1ecb c\u00f3 nghi\u1ec7p v\u1ee5 \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i kho\u1ea3n ngo\u1ea1i t\u1ec7 tr\u1ef1c ti\u1ebfp v\u00e0o TK 515 ho\u1eb7c 635 (\u0111\u00fang ra ph\u1ea3i h\u1ea1ch to\u00e1n qua TK 413, sau \u0111\u00f3 m\u1edbi k\u1ebft chuy\u1ec3n sang TK 515 ho\u1eb7c TK 635). Ch\u01b0\u01a1ng tr\u00ecnh kh\u00f4ng thi\u1ebft l\u1eadp c\u00f4ng th\u1ee9c cho tr\u01b0\u1eddng h\u1ee3p n\u00e0y, n\u00ean K\u1ebf to\u00e1n s\u1ebd s\u1eeda l\u1ea1i c\u00f4ng th\u1ee9c t\u00ednh cho ch\u1ec9 ti\u00eau <b>04 &#8211; L\u00e3i, 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<\/b>. V\u00ed d\u1ee5:\n<ul>\n<li>N\u1ebfu sinh N\u1ee3 TK 341, 311 (TK vay n\u1ee3)\/C\u00f3 TK 515 th\u00ec th\u00eam c\u00f4ng th\u1ee9c <b>&#8211; PhatsinhDU(341\/515) &#8211; PhatsinhDU(311\/515)<\/b>.<\/li>\n<li>N\u1ebfu ph\u00e1t sinh N\u1ee3 TK 635\/C\u00f3 TK 341, 311 (TK vay n\u1ee3) th\u00ec th\u00eam c\u00f4ng th\u1ee9c <b>+ PhatsinhDU(635\/341)+ PhatsinhDU(635\/311)<\/b>.<\/li>\n<\/ul>\n<\/li>\n<li>\u0110\u01a1n v\u1ecb ph\u00e1t sinh nghi\u1ec7p v\u1ee5 c\u1ea5n tr\u1eeb gi\u1eefa chi ph\u00ed l\u00e3i vay (TK 635) v\u1edbi chi ph\u00ed ph\u1ea3i tr\u1ea3 (TK 335). =&gt; Khi \u0111\u00f3, K\u1ebf to\u00e1n s\u1ebd b\u1ed5 sung th\u00eam c\u00f4ng th\u1ee9c t\u00ednh cho ch\u1ec9 ti\u00eau ch\u1ec9 ti\u00eau <b>11<\/b> &#8211; <b>T\u0103ng, gi\u1ea3m c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 (kh\u00f4ng k\u1ec3 l\u00e3i vay ph\u1ea3i tr\u1ea3, thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p ph\u1ea3i n\u1ed9p)<\/b>, th\u00eam c\u00f4ng th\u1ee9c <b>+ PhatsinhDU_ChiTietChiPhiLaiVayChiTraLaiVay(335\/635) &#8211; PhatsinhDU_ChiTietChiPhiLaiVayChiTraLaiVay(635\/335)<\/b><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":112,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2607],"ht-kb-tag":[],"class_list":["post-2121","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-html_50000000"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/2121","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/users\/112"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=2121"}],"version-history":[{"count":4,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/2121\/revisions"}],"predecessor-version":[{"id":52621,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/2121\/revisions\/52621"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=2121"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=2121"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=2121"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}