{"id":7899,"date":"2023-02-07T14:58:21","date_gmt":"2023-02-07T07:58:21","guid":{"rendered":"https:\/\/fts.com.vn\/?p=7899"},"modified":"2025-11-11T10:00:19","modified_gmt":"2025-11-11T03:00:19","slug":"cach-hach-toan-lai-tien-gui-ngan-hang-tai-doanh-nghiep","status":"publish","type":"article","link":"https:\/\/fts.com.vn\/en\/article\/cach-hach-toan-lai-tien-gui-ngan-hang-tai-doanh-nghiep\/","title":{"rendered":"C\u00c1CH H\u1ea0CH TO\u00c1N L\u00c3I TI\u1ec0N G\u1eecI NG\u00c2N H\u00c0NG T\u1ea0I DOANH NGHI\u1ec6P"},"content":{"rendered":"<p>&nbsp;<\/p>\n<p><em>L\u00e3i ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng l\u00e0 m\u1ed9t kho\u1ea3n ti\u1ec1n \u0111\u01b0\u1ee3c tr\u1ea3 t\u1eeb vi\u1ec7c g\u1eedi ti\u1ec1n ti\u1ebft ki\u1ec7m v\u00e0o ng\u00e2n h\u00e0ng, ph\u1ee5 thu\u1ed9c v\u00e0o l\u00e3i su\u1ea5t ng\u00e2n h\u00e0ng \u0111\u00f3 \u0111\u01b0a ra. H\u00e3y c\u00f9ng FTS t\u00ecm hi\u1ec3u r\u00f5 v\u1ec1 c\u00e1ch h\u1ea1ch to\u00e1n l\u00e3i ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng v\u1edbi doanh nghi\u1ec7p nh\u00e9!<\/em><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-7900 size-large\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/02\/574ceea2-3375-4d1a-9ab2-f56497f72432-1-1024x598.jpg\" alt=\"\" width=\"1024\" height=\"598\" \/><\/p>\n<p><strong>1.T\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng \u0111\u1ec3 h\u1ea1ch to\u00e1n l\u00e3i ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/strong><\/p>\n<p>L\u00e3i ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng l\u00e0 m\u1ed9t kho\u1ea3n ti\u1ec1n \u0111\u01b0\u1ee3c tr\u1ea3 t\u1eeb vi\u1ec7c g\u1eedi ti\u1ec1n ti\u1ebft ki\u1ec7m v\u00e0o ng\u00e2n h\u00e0ng, ph\u1ee5 thu\u1ed9c v\u00e0o l\u00e3i su\u1ea5t ng\u00e2n h\u00e0ng \u0111\u00f3 \u0111\u01b0a ra. K\u00eanh \u0111\u1ea7u t\u01b0 n\u00e0y \u0111\u01b0\u1ee3c coi l\u00e0 an to\u00e0n v\u00e0 v\u1edbi c\u00e1c c\u00e1 nh\u00e2n. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p, vi\u1ec7c l\u1ef1a ch\u1ecdn g\u1eedi ti\u1ec1n v\u00e0o ng\u00e2n h\u00e0ng c\u0169ng ph\u1ed5 bi\u1ebfn khi m\u00e0 doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u ti\u1ec1n nh\u00e0n r\u1ed7i nh\u01b0ng ch\u01b0a bi\u1ebft \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u00e2u.<\/p>\n<p>Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng sinh l\u00e3i su\u1ea5t cho doanh nghi\u1ec7p c\u00f3 2 lo\u1ea1i:<\/p>\n<p>\u2013 Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng kh\u00f4ng k\u1ef3 h\u1ea1n<\/p>\n<p>\u2013 Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng c\u00f3 k\u1ef3 h\u1ea1n (th\u01b0\u1eddng l\u00e0 3 th\u00e1ng, 6 th\u00e1ng, 1 n\u0103m ho\u1eb7c d\u00e0i h\u01a1n)<\/p>\n<p>\u0110\u1ec3 h\u1ea1ch to\u00e1n l\u00e3i ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng cho c\u00e1c kho\u1ea3n ti\u1ec1n g\u1eedi tr\u00ean th\u00ec c\u1ea7n quan t\u00e2m \u0111\u1ebfn c\u00e1c t\u00e0i kho\u1ea3n sau:<\/p>\n<p><strong>1.1. T\u00e0i kho\u1ea3n 112 \u2013 Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/strong><\/p>\n<p>T\u00e0i kho\u1ea3n 112 n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m c\u00e1c kho\u1ea3n ti\u1ec1n g\u1eedi kh\u00f4ng k\u1ef3 h\u1ea1n t\u1ea1i Ng\u00e2n h\u00e0ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<p>C\u0103n c\u1ee9 \u0111\u1ec3 h\u1ea1ch to\u00e1n tr\u00ean t\u00e0i kho\u1ea3n 112 \u201cti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng\u201d l\u00e0 c\u00e1c gi\u1ea5y b\u00e1o C\u00f3, b\u00e1o N\u1ee3 ho\u1eb7c b\u1ea3n sao k\u00ea c\u1ee7a Ng\u00e2n h\u00e0ng k\u00e8m theo c\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c (u\u1ef7 nhi\u1ec7m chi, u\u1ef7 nhi\u1ec7m thu, s\u00e9c chuy\u1ec3n kho\u1ea3n,&#8230;)<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"wp-image-7901 aligncenter\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/02\/image-2023-02-07t07-34-55-257z-1-300x179.png\" alt=\"\" width=\"600\" height=\"358\" \/><\/p>\n<p><strong>1.2. T\u00e0i kho\u1ea3n 128 \u2013 \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n<\/strong><\/p>\n<p>K\u1ebf to\u00e1n vi\u00ean s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n n\u00e0y \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3, t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng c\u1ee7a c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n trong \u0111\u00f3 c\u00f3 ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m c\u00f3 k\u1ef3 h\u1ea1n, ngo\u00e0i ra c\u00f2n c\u00f3 tr\u00e1i phi\u1ebfu, t\u00edn phi\u1ebfu v\u00e0 c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00e1c n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n\u2026<\/p>\n<p>T\u00e0i kho\u1ea3n 1281 \u2013 Ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n: Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u0103ng, gi\u1ea3m v\u00e0 s\u1ed1 hi\u1ec7n c\u00f3 c\u1ee7a ti\u1ec1n g\u1eedi c\u00f3 k\u1ef3 h\u1ea1n.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-7902\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/02\/image-2023-02-07t07-37-57-381z-300x98.png\" alt=\"\" width=\"600\" height=\"197\" \/><\/p>\n<p><strong>1.3. T\u00e0i kho\u1ea3n 515 \u2013 Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/strong><br \/>\nT\u00e0i kho\u1ea3n 515 d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh doanh thu ti\u1ec1n l\u00e3i, ti\u1ec1n b\u1ea3n quy\u1ec1n, c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia<br \/>\nv\u00e0 doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh kh\u00e1c c\u1ee7a doanh nghi\u1ec7p, trong \u0111\u00f3 c\u00f3 l\u00e3i ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-7903\" src=\"https:\/\/fts.com.vn\/wp-content\/uploads\/2023\/02\/image-2023-02-07t07-40-17-987z-300x98.png\" alt=\"\" width=\"600\" height=\"195\" \/><\/p>\n<p><strong>2.H\u1ea1ch to\u00e1n l\u00e3i ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng kh\u00f4ng k\u1ef3 h\u1ea1n<\/strong><\/p>\n<p><strong>2.1 Xu\u1ea5t qu\u1ef9 ti\u1ec1n m\u1eb7t g\u1eedi v\u00e0o t\u00e0i kho\u1ea3n t\u1ea1i Ng\u00e2n h\u00e0ng<\/strong><\/p>\n<p>\u2013 Khi k\u1ebf to\u00e1n xu\u1ea5t qu\u1ef9 ti\u1ec1n m\u1eb7t chuy\u1ec3n \u0111i:<\/p>\n<p>N\u1ee3 TK 113 \u2013 Ti\u1ec1n \u0111ang chuy\u1ec3n<\/p>\n<p>C\u00f3 TK 111 \u2013 Ti\u1ec1n m\u1eb7t.<\/p>\n<p>\u2013 Nh\u1eadn \u0111\u01b0\u1ee3c gi\u1ea5y b\u00e1o C\u00f3 c\u1ee7a Ng\u00e2n h\u00e0ng v\u1ec1 s\u1ed1 ti\u1ec1n \u0111ang chuy\u1ec3n \u0111\u00e3 v\u00e0o t\u00e0i kho\u1ea3n c\u1ee7a doanh nghi\u1ec7p, ghi:<\/p>\n<p>N\u1ee3 TK 112 \u2013 Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng<\/p>\n<p>C\u00f3 TK 113 \u2013 Ti\u1ec1n \u0111ang chuy\u1ec3n.<\/p>\n<p><strong>2.2 Thu l\u00e3i ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng kh\u00f4ng k\u1ef3 h\u1ea1n<\/strong><\/p>\n<p>N\u1ee3 TK 112 \u2013 Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng<\/p>\n<p>C\u00f3 TK 515 \u2013 Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/p>\n<p><strong>2.3 R\u00fat ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng v\u1ec1 nh\u1eadp qu\u1ef9 ti\u1ec1n m\u1eb7t, ghi:<\/strong><\/p>\n<p>N\u1ee3 TK 111 \u2013 Ti\u1ec1n m\u1eb7t<\/p>\n<p>C\u00f3 TK 112 \u2013 Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng.<\/p>\n<p><strong>V\u00ed d\u1ee5 minh h\u1ecda<\/strong><\/p>\n<p>V\u00ed d\u1ee5 h\u1ea1ch to\u00e1n l\u00e3i ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng kh\u00f4ng k\u1ef3 h\u1ea1n<\/p>\n<p>C\u00f4ng ty ABC r\u00fat qu\u1ef9 ti\u1ec1n m\u1eb7t g\u1eedi v\u00e0o ng\u00e2n h\u00e0ng s\u1ed1 ti\u1ec1n 141.000. Cu\u1ed1i k\u1ef3 s\u1ed1 d\u01b0 trong t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c nh\u1eadn l\u00e0 143.000. K\u1ebf to\u00e1n h\u00e3y h\u1ea1ch to\u00e1n nghi\u1ec7p v\u1ee5 tr\u00ean. (\u0111\u01a1n v\u1ecb 1000 \u0111\u1ed3ng)<\/p>\n<p>\u0110\u1ecbnh kho\u1ea3n nghi\u1ec7p v\u1ee5:<\/p>\n<ol>\n<li>L\u00fac g\u1eedi ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n ng\u00e2n h\u00e0ng<\/li>\n<\/ol>\n<p>N\u1ee3 TK 112: 141.000<\/p>\n<p>C\u00f3 TK 111: 141.000<\/p>\n<ol>\n<li>H\u1ea1ch to\u00e1n l\u00e3i ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/li>\n<\/ol>\n<p>N\u1ee3 TK 112: 2.000<\/p>\n<p>C\u00f3 TK 515: 2.000<\/p>\n<p>K\u1ebf to\u00e1n s\u1ebd c\u0103n c\u1ee9 v\u00e0o s\u1ed5 ph\u1ee5, gi\u1ea5y b\u00e1o c\u00f3, gi\u1ea5y b\u00e1o n\u1ee3 t\u1eeb ng\u00e2n h\u00e0ng \u0111\u1ec3 h\u1ea1ch to\u00e1n v\u00e0o s\u1ed5 c\u00e1c kho\u1ea3n l\u00e3i t\u1eeb ti\u1ec1n g\u1eedi.<\/p>\n<p><strong>3.H\u1ea1ch to\u00e1n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng c\u00f3 k\u1ef3 h\u1ea1n<\/strong><\/p>\n<p><strong>3.1. H\u1ea1ch to\u00e1n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng c\u00f3 k\u1ef3 h\u1ea1n nh\u1eadn l\u00e3i \u0111\u1ecbnh k\u1ef3 ho\u1eb7c cu\u1ed1i k\u1ef3<\/strong><\/p>\n<p>\u2013 Khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n g\u1eedi ti\u1ec1n c\u00f3 k\u1ef3 h\u1ea1n, v\u00e0o th\u1eddi \u0111i\u1ec3m g\u1eedi ti\u1ec1n v\u00e0o t\u00e0i kho\u1ea3n ti\u1ebft ki\u1ec7m, c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb g\u1eedi ti\u1ec1n c\u00f3 k\u1ef3 h\u1ea1n \u0111\u01b0\u1ee3c c\u1ea5p, k\u1ebf to\u00e1n vi\u00ean ghi:<\/p>\n<p>N\u1ee3 TK 128 \u2013 \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n<\/p>\n<p>C\u00f3 c\u00e1c TK 111, 112<\/p>\n<p>\u2013 C\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp t\u1edbi vi\u1ec7c g\u1eedi ti\u1ec1n c\u00f3 k\u1ef3 h\u1ea1n (Chi ph\u00ed giao d\u1ecbch, cung c\u1ea5p th\u00f4ng tin, t\u01b0 v\u1ea5n ph\u00e1p l\u00fd\u2026), k\u1ebf to\u00e1n vi\u00ean ghi:<\/p>\n<p>N\u1ee3 TK 128 \u2013 \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n<\/p>\n<p>C\u00f3 c\u00e1c TK 111, 112\u2026<\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn l\u00e3i \u0111\u1ecbnh k\u1ef3:<\/li>\n<\/ul>\n<p>Khi nh\u1eadn l\u00e3i t\u1eeb t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m \u0111\u1ecbnh k\u1ef3 m\u1ed7i th\u00e1ng, qu\u00fd, n\u0103m:<\/p>\n<p>N\u1ee3 TK 111, 112 (n\u1ebfu \u0111\u00e3 thu ti\u1ec1n l\u00e3i)<\/p>\n<p>N\u1ee3 TK 138 \u2013 Ph\u1ea3i thu kh\u00e1c 1388 (n\u1ebfu ch\u01b0a thu ti\u1ec1n l\u00e3i)<\/p>\n<p>N\u1ee3 TK 128 \u2013 \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n (n\u1ebfu ti\u1ec1n l\u00e3i \u0111\u01b0\u1ee3c nh\u1eadp lu\u00f4n v\u00e0o g\u1ed1c)<\/p>\n<p>C\u00f3 TK 515 \u2013 Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/p>\n<p>Khi thu h\u1ed3i kho\u1ea3n ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m c\u00f3 k\u1ef3 h\u1ea1n, k\u1ebf to\u00e1n vi\u00ean ghi:<\/p>\n<p>N\u1ee3 c\u00e1c TK 111, 112, 131,\u2026 (theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd)<\/p>\n<p>C\u00f3 TK 128 \u2013 \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n (gi\u00e1 tr\u1ecb ghi s\u1ed5)<\/p>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p nh\u1eadn l\u00e3i cu\u1ed1i k\u1ef3, to\u00e0n b\u1ed9 g\u1ed1c v\u00e0 l\u00e3i c\u1ee7a kho\u1ea3n ti\u1ec1n g\u1eedi s\u1ebd \u0111\u01b0\u1ee3c thanh to\u00e1n v\u00e0o ng\u00e0y \u0111\u00e1o h\u1ea1n:<\/li>\n<\/ul>\n<p>T\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp BCTC, k\u1ebf to\u00e1n ph\u1ea3i t\u00ednh tr\u01b0\u1edbc l\u00e3i d\u1ef1 thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi kho\u1ea3ng th\u1eddi gian trong n\u0103m t\u00e0i ch\u00ednh m\u00e0 s\u1ed1 ti\u1ec1n g\u1eedi ph\u00e1t sinh l\u00e3i.<\/p>\n<p>N\u1ee3 TK 138<\/p>\n<p>C\u00f3 TK 515<\/p>\n<p><strong>V\u00ed d\u1ee5 minh h\u1ecda<\/strong><\/p>\n<p>Ng\u00e0y 1\/12\/2021, doanh nghi\u1ec7p g\u1eedi ng\u00e2n h\u00e0ng 1 t\u1ef7 \u0111\u1ed3ng th\u1eddi h\u1ea1n 3 th\u00e1ng, l\u00e3i 6%\/n\u0103m, \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n 15 tri\u1ec7u \u0111\u1ed3ng. M\u1eb7c d\u00f9 \u0111\u1ebfn th\u00e1ng 2\/2022 m\u1edbi \u0111\u00e1o h\u1ea1n kho\u1ea3n ti\u1ec1n g\u1eedi, tuy nhi\u00ean t\u1ea1i ng\u00e0y 31\/12\/2021, khi l\u1eadp BCTC, k\u1ebf to\u00e1n c\u1ea7n tr\u00edch tr\u01b0\u1edbc kho\u1ea3n ti\u1ec1n l\u00e3i d\u1ef1 thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi th\u1eddi gian ph\u00e1t sinh 1 th\u00e1ng.<\/p>\n<p>\u0110\u1ecbnh kho\u1ea3n:<\/p>\n<p>N\u1ee3 TK 1388: 5 tri\u1ec7u \u0111\u1ed3ng<\/p>\n<p>C\u00f3 TK 515: 5 tri\u1ec7u \u0111\u1ed3ng<\/p>\n<p>Khi Thu h\u1ed3i kho\u1ea3n ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m, \u0111\u1ecbnh kho\u1ea3n<\/p>\n<p>N\u1ee3 TK 111,112: T\u1ed5ng ti\u1ec1n g\u1ed1c v\u00e0 l\u00e3i<\/p>\n<p>C\u00f3 TK 128: S\u1ed1 ti\u1ec1n g\u1ed1c<\/p>\n<p>C\u00f3 TK 138: S\u1ed1 ti\u1ec1n l\u00e3i<\/p>\n<p><strong>3.2. Doanh nghi\u1ec7p g\u1eedi ti\u1ec1n c\u00f3 k\u1ef3 h\u1ea1n, nh\u1eadn l\u00e3i ngay v\u00e0o th\u1eddi \u0111i\u1ec3m g\u1eedi ti\u1ec1n<\/strong><\/p>\n<p>\u2013 K\u1ebf to\u00e1n vi\u00ean v\u1eabn th\u1ef1c hi\u1ec7n c\u00e1c b\u00fat to\u00e1n h\u1ea1ch to\u00e1n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng c\u00f3 k\u1ef3 h\u1ea1n v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan. V\u1edbi tr\u01b0\u1eddng h\u1ee3p n\u00e0y, doanh nghi\u1ec7p nh\u1eadn l\u00e3i lu\u00f4n t\u1ea1i th\u1eddi \u0111i\u1ec3m g\u1eedi ti\u1ec1n, k\u1ebf to\u00e1n vi\u00ean th\u1ef1c hi\u1ec7n b\u00fat to\u00e1n:<\/p>\n<p>N\u1ee3 TK 128 \u2013 \u0110\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n<\/p>\n<p>C\u00f3 c\u00e1c TK 111, 112,\u2026 (s\u1ed1 ti\u1ec1n l\u00e3i th\u1ef1c nh\u1eadn)<\/p>\n<p>C\u00f3 TK 3387\u00a0\u00a0\u2013 Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n (ph\u1ea7n l\u00e3i nh\u1eadn tr\u01b0\u1edbc).<\/p>\n<p>\u2013 Sau \u0111\u00f3, do nguy\u00ean t\u1eafc \u0111\u1ea3m b\u1ea3o t\u00ednh \u0111\u00fang k\u1ef3 c\u1ee7a doanh thu, \u0111\u1ecbnh k\u1ef3 k\u1ebf to\u00e1n vi\u00ean s\u1ebd t\u00ednh v\u00e0 k\u1ebft chuy\u1ec3n s\u1ed1 l\u00e3i \u0111\u00e3 ghi nh\u1eadn \u1edf TK 3387 sang TK 515, b\u00fat to\u00e1n ghi nh\u1eadn:<\/p>\n<p>N\u1ee3 TK 3387 \u2013 Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n<\/p>\n<p>C\u00f3 TK 515 \u2013 Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh<\/p>\n<p><strong>V\u00ed d\u1ee5 minh h\u1ecda: <\/strong><\/p>\n<p>Ng\u00e0y 01\/01\/N, c\u00f4ng ty A l\u1eadp t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi ti\u1ebft ki\u1ec7m t\u1ea1i ng\u00e2n h\u00e0ng B b\u1eb1ng ti\u1ec1n m\u1eb7t, tr\u1ecb gi\u00e1 1 t\u1ef7 \u0111\u1ed3ng, k\u1ef3 h\u1ea1n 6 th\u00e1ng, h\u00ecnh th\u1ee9c g\u1eedi ti\u1ec1n nh\u1eadn l\u00e3i tr\u01b0\u1edbc, l\u00e3i nh\u1eadp lu\u00f4n v\u00e0o g\u1ed1c. L\u00e3i su\u1ea5t 6%\/n\u0103m, \u1ee9ng v\u1edbi 30 tri\u1ec7u \u0111\u1ed3ng. K\u1ebf to\u00e1n vi\u00ean c\u00f4ng ty A h\u1ea1ch to\u00e1n nh\u01b0 sau :<\/p>\n<ol>\n<li>Ghi nh\u1eadn kho\u1ea3n \u0111\u1ea7u t\u01b0 n\u1eafm gi\u1eef \u0111\u1ebfn ng\u00e0y \u0111\u00e1o h\u1ea1n v\u00e0 s\u1ed1 ti\u1ec1n l\u00e3i nh\u1eadn \u0111\u01b0\u1ee3c:<\/li>\n<\/ol>\n<p>N\u1ee3 TK 128: 1.030.000.000<\/p>\n<p>C\u00f3 TK 111: 1.000.000.000<\/p>\n<p>C\u00f3 TK 3387: 30.000.000<\/p>\n<ol>\n<li>Cu\u1ed1i th\u00e1ng 1, k\u1ebf to\u00e1n vi\u00ean t\u00ednh v\u00e0 k\u1ebft chuy\u1ec3n s\u1ed1 l\u00e3i \u0111\u00e3 ghi nh\u1eadn \u1edf TK 3387 tr\u01b0\u1edbc \u0111\u00f3 sang TK 515:<\/li>\n<\/ol>\n<p>N\u1ee3 TK 3387: 30.000.000 \/6 = 5.000.000\u0111<\/p>\n<p>C\u00f3 TK 515: 5.000.000<\/p>\n<p>Th\u1ef1c hi\u1ec7n t\u01b0\u01a1ng t\u1ef1 v\u1edbi c\u00e1c th\u00e1ng ti\u1ebfp theo \u0111\u1ebfn h\u1ebft k\u1ef3 h\u1ea1n ti\u1ec1n g\u1eedi v\u00e0 thu ti\u1ec1n v\u1ec1.<\/p>\n<p>Hi\u1ec7n nay, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 t\u00ecm \u0111\u1ebfn c\u00e1c <a href=\"https:\/\/fts.com.vn\/\">ph\u1ea7n m\u1ec1m nh\u01b0\u00a0ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n FTS ERP<\/a> -ph\u1ea7n m\u1ec1m th\u00f4ng minh th\u1ebf h\u1ec7 m\u1edbi h\u1ea1n ch\u1ebf t\u1ed1i \u0111a c\u00e1c sai s\u00f3t trong c\u00f4ng t\u00e1c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n n\u00f3i chung v\u00e0 c\u00e1c nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng n\u00f3i ri\u00eang, gi\u00fap k\u1ebf to\u00e1n vi\u00ean ti\u1ebft ki\u1ec7m th\u1eddi gian v\u00e0 c\u00f4ng s\u1ee9c m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3 so v\u1edbi vi\u1ec7c th\u1ef1c hi\u1ec7n c\u00e1c thao t\u00e1c th\u1ee7 c\u00f4ng nh\u01b0 tr\u01b0\u1edbc \u0111\u00e2y.<\/p>\n<p>Nhanh tay \u0111\u0103ng k\u00fd \u0111\u1ec3 nh\u1eadn t\u01b0 v\u1ea5n v\u00e0 demo <a href=\"https:\/\/fts.com.vn\/san-pham\/ke-toan-tai-chinh-erp\/\">ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n t\u00e0i ch\u00ednh FTS ERP<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>&nbsp; L\u00e3i ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng l\u00e0 m\u1ed9t kho\u1ea3n ti\u1ec1n \u0111\u01b0\u1ee3c tr\u1ea3 t\u1eeb vi\u1ec7c g\u1eedi ti\u1ec1n ti\u1ebft ki\u1ec7m v\u00e0o ng\u00e2n h\u00e0ng, ph\u1ee5 thu\u1ed9c v\u00e0o l\u00e3i su\u1ea5t ng\u00e2n h\u00e0ng \u0111\u00f3 \u0111\u01b0a ra. H\u00e3y c\u00f9ng FTS t\u00ecm hi\u1ec3u r\u00f5 v\u1ec1 c\u00e1ch h\u1ea1ch to\u00e1n l\u00e3i ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng v\u1edbi doanh nghi\u1ec7p nh\u00e9! 1.T\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng \u0111\u1ec3 [&hellip;]<\/p>\n","protected":false},"featured_media":13558,"template":"","article_category":[10],"class_list":["post-7899","article","type-article","status-publish","has-post-thumbnail","hentry","article_category-ke-toan-tai-chinh"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/7899","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13558"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=7899"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=7899"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}