Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/em><\/p>\n

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1. T\u1ed5ng quan<\/h3>\n
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B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn anh\/ch\u1ecb c\u00e1ch \u0111\u1ecbnh kho\u1ea3n v\u00e0 thao t\u00e1c nh\u1eadp li\u1ec7u v\u00e0o ph\u1ea7n m\u1ec1m khi ph\u00e1t sinh nghi\u1ec7p v\u1ee5 mua m\u1edbi c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 v\u00e0 \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng ngay.<\/p>\n<\/div><\/div>\n
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2. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n
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N\u1ee3 TK 611: Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng kh\u00f4ng giao t\u1ef1 ch\u1ee7.<\/p>\n
N\u1ee3 TK 612: Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng giao t\u1ef1 ch\u1ee7.<\/p>\n
N\u1ee3 c\u00e1c TK 154, 641, 642: \u00c1p d\u1ee5ng khi CCDC s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, d\u1ecbch v\u1ee5.<\/p>\n
N\u1ee3 TK 242: \u00c1p d\u1ee5ng khi CCDC s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ea7n ph\u00e2n b\u1ed5 qua nhi\u1ec1u k\u1ef3.<\/p>\n
C\u00f3 c\u00e1c TK 111, 112, 331.<\/p>\n
\u0110\u1ed3ng th\u1eddi ghi: N\u1ee3 TK 003 – C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u0111ang s\u1eed d\u1ee5ng.<\/p>\n
L\u01b0u \u00fd:<\/strong>\u00a0\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p d\u00f9ng Qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p \u0111\u1ec3 mua s\u1eafm CCDC, \u0111\u01a1n v\u1ecb c\u1ea7n c\u0103n c\u1ee9 v\u00e0o quy \u0111\u1ecbnh t\u1ea1i T\u00e0i kho\u1ea3n 431 thu\u1ed9c Th\u00f4ng t\u01b0 24\/2024\/TT-BTC. C\u1ee5 th\u1ec3 nguy\u00ean t\u1eafc ghi nh\u1eadn nh\u01b0 sau:<\/p>\n
\u201cC\u00e1c kho\u1ea3n c\u00f3 b\u1ea3n ch\u1ea5t l\u00e0 chi ph\u00ed \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u01a1n v\u1ecb trong n\u0103m ph\u1ea3i h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ghi gi\u1ea3m tr\u1ef1c ti\u1ebfp tr\u00ean T\u00e0i kho\u1ea3n 431.<\/p>\n
Theo \u0111\u00f3, tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh kho\u1ea3n th\u00e2m h\u1ee5t do chi ph\u00ed ph\u00e1t sinh trong n\u0103m kh\u00f4ng c\u00f3 doanh thu t\u01b0\u01a1ng \u1ee9ng \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp t\u1eeb ngu\u1ed3n qu\u1ef9 thu\u1ed9c \u0111\u01a1n v\u1ecb th\u00ec k\u1ebft chuy\u1ec3n kho\u1ea3n th\u00e2m h\u1ee5t t\u1eeb T\u00e0i kho\u1ea3n 421 \u201cTh\u1eb7ng d\u01b0 (th\u00e2m h\u1ee5t) l\u0169y k\u1ebf\u201d sang T\u00e0i kho\u1ea3n 431 (b\u00fat to\u00e1n N\u1ee3 TK 431\/C\u00f3 TK 421)\u201d<\/p>\n
=> Khi d\u00f9ng ti\u1ec1n t\u1eeb qu\u1ef9 ph\u00e1t tri\u1ec3n ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p \u0111\u1ec3 chi mua CCDC s\u1ebd v\u1eabn h\u1ea1ch to\u00e1n N\u1ee3 TK 154, 641, 642,\u2026, \/C\u00f3 TK 111, 112 sau \u0111\u00f3 \u0111\u1ecbnh k\u1ef3 k\u1ebft chuy\u1ec3n s\u1ed1 \u0111\u00e3 chi h\u1ea1ch to\u00e1n N\u1ee3 TK 431\/ C\u00f3 TK 421.<\/p>\n<\/div><\/div>\n
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3. M\u00f4 t\u1ea3 nghi\u1ec7p v\u1ee5<\/h3>\n
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1. Nh\u00e2n vi\u00ean mua h\u00e0ng mua CCDC v\u00e0 b\u00e0n giao cho c\u00e1n b\u1ed9 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n.<\/p>\n
2. C\u00e1n b\u1ed9 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n b\u00e0n giao CCDC cho b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng.<\/p>\n
3. B\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng k\u00fd nh\u1eadn v\u00e0o phi\u1ebfu giao nh\u1eadn CCDC.<\/p>\n
4. C\u00e1n b\u1ed9 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n chuy\u1ec3n ch\u1ee9ng t\u1eeb mua CCDC v\u00e0 phi\u1ebfu giao nh\u1eadn \u0111\u00e3 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1eef k\u00fd cho k\u1ebf to\u00e1n.<\/p>\n
5. C\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb mua CCDC, phi\u1ebfu giao nh\u1eadn v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n (n\u1ebfu c\u00f3), k\u1ebf to\u00e1n ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 c\u00e1n b\u1ed9 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1eadp nh\u1eadt s\u1ed5 theo d\u00f5i CCDC.<\/p>\n<\/div><\/div>\n
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4. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n
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B\u01b0\u1edbc 1: L\u1eadp ch\u1ee9ng t\u1eeb chi mua CCDC<\/b><\/h4>\n
T\u00f9y theo h\u00ecnh th\u1ee9c thanh to\u00e1n, l\u1eadp ch\u1ee9ng t\u1eeb t\u1ea1i ph\u00e2n h\u1ec7 t\u01b0\u01a1ng \u1ee9ng.<\/p>\n
N\u1ebfu r\u00fat d\u1ef1 to\u00e1n chuy\u1ec3n kho\u1ea3n \u0111\u1ec3 mua CCDC v\u1ec1 s\u1eed d\u1ee5ng ng\u00e0y l\u00e0m theo h\u01b0\u1edbng d\u1eabn\u00a0T\u1ea1i \u0111\u00e2y<\/a>\u00a0<\/em><\/p>\n
\u2013 N\u1ebfu mua CCDC b\u1eb1ng ti\u1ec1n g\u1eedi v\u00e0o ph\u00e2n h\u1ec7 Ti\u1ec1n g\u1eedi\/ Chi ti\u1ec1n g\u1eedi<\/em><\/p>\n
\u2013 N\u1ebfu mua CCDC b\u1eb1ng ti\u1ec1n m\u1eb7t v\u00e0o ph\u1ea7n h\u1ec7 Ti\u1ec1n m\u1eb7t\/ Chi ti\u1ec1n m\u1eb7t<\/em><\/p>\n
V\u00ed d\u1ee5:<\/strong> Mua CCDC thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t.<\/p>\n
1.<\/strong> V\u00e0o ph\u00e2n h\u1ec7 Ti\u1ec1n m\u1eb7t\\L\u1eadp phi\u1ebfu chi\\Phi\u1ebfu chi<\/strong>.<\/p>\n
$\"M\u1edf$ <\/p>\n
2.<\/strong> Khai b\u00e1o th\u00f4ng tin phi\u1ebfu chi.<\/p>\n
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Nh\u1eadp Ng\u01b0\u1eddi nh\u1eadn<\/strong>, \u0110\u1ecba ch\u1ec9<\/strong> v\u00e0 L\u00fd do chi<\/strong>.<\/li>\n
Nh\u1eadp th\u00f4ng tin Ch\u1ee9ng t\u1eeb<\/strong>, g\u1ed3m Ng\u00e0y PC<\/strong>, Ng\u00e0y h\u1ea1ch to\u00e1n<\/strong> v\u00e0 S\u1ed1 PC<\/strong>.<\/li>\n
T\u1ea1i tab H\u1ea1ch to\u00e1n<\/strong>, ch\u1ecdn TK N\u1ee3<\/strong>, nh\u1eadp S\u1ed1 ti\u1ec1n<\/strong>, Ti\u1ec3u m\u1ee5c<\/strong> v\u00e0 C\u1ea5p ph\u00e1t<\/strong>.<\/li>\n<\/ul>\n
3.<\/strong> Nh\u1ea5n C\u1ea5t<\/strong>.<\/p>\n
$\"Khai$ <\/p>\n
B\u01b0\u1edbc 2: Khai b\u00e1o CCDC<\/b><\/h4>\nTh\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n
$\"Khai$ <\/p>\n
B\u01b0\u1edbc 3: Ghi t\u0103ng CCDC<\/b><\/h4>\n
1. <\/strong>V\u00e0o ph\u00e2n h\u1ec7\u00a0C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5\\Ghi t\u0103ng CCDC\\Ghi t\u0103ng CCDC<\/strong>.<\/p>\n
$\"M\u1edf$ <\/p>\n
2.<\/strong> Khai b\u00e1o th\u00f4ng tin ch\u1ee9ng t\u1eeb ghi t\u0103ng CCDC.<\/p>\n
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Nh\u1eadp Di\u1ec5n gi\u1ea3i<\/strong> t\u1ea1i ph\u1ea7n Th\u00f4ng tin chung<\/strong>.<\/li>\n
Nh\u1eadp th\u00f4ng tin Ch\u1ee9ng t\u1eeb<\/strong>.<\/li>\n
Ch\u1ecdn CCDC<\/strong>, khai b\u00e1o Ph\u00f2ng ban<\/strong>, S\u1ed1 l\u01b0\u1ee3ng<\/strong> v\u00e0 \u0110\u01a1n gi\u00e1<\/strong>.<\/li>\n<\/ul>\n
3.<\/strong> Nh\u1ea5n C\u1ea5t<\/strong> \u0111\u1ec3 l\u01b0u ch\u1ee9ng t\u1eeb ghi t\u0103ng CCDC.<\/p>\n
$\"Khai$ <\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"
Xem phim h\u01b0\u1edbng d\u1eabn: Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/p>\n","protected":false},"author":23,"template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[106],"ht-kb-tag":[],"class_list":["post-30495","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ke-toan-cong-cu-dung-cu"],"_links":{"self":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/30495","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/users\/23"}],"version-history":[{"count":5,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/30495\/revisions"}],"predecessor-version":[{"id":53221,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb\/30495\/revisions\/53221"}],"wp:attachment":[{"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/media?parent=30495"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-category?post=30495"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpmimosa.misa.vn\/2025\/wp-json\/wp\/v2\/ht-kb-tag?post=30495"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}