{"id":24312,"date":"2022-04-13T14:08:15","date_gmt":"2022-04-13T07:08:15","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2022\/?post_type=ht_kb&#038;p=24312"},"modified":"2022-11-18T09:03:05","modified_gmt":"2022-11-18T02:03:05","slug":"10-1-kiem-tra-cac-tai-khoan-bac-1-da-phu-hop-voi-quy-dinh-tai-thong-tu-133-200-chua","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2022\/kb\/10-1-kiem-tra-cac-tai-khoan-bac-1-da-phu-hop-voi-quy-dinh-tai-thong-tu-133-200-chua\/","title":{"rendered":"10.1. Ki\u1ec3m tra c\u00e1c t\u00e0i kho\u1ea3n b\u1eadc 1 \u0111\u00e3 ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh t\u1ea1i th\u00f4ng t\u1eeb 133\/200 ch\u01b0a"},"content":{"rendered":"<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>H\u01b0\u1edbng d\u1eab<\/strong><strong>n:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><strong style=\"font-size: 12pt; color: #1a1a1a; text-align: justify;\">Theo m\u1ee5c a, kho\u1ea3n 1, \u0111i\u1ec1u 10, th\u00f4ng t\u01b0 133\/2016\/TT-BTC v\u00e0 <strong>m\u1ee5c b, kho\u1ea3n 1, \u0111i\u1ec1u 9, th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong> c\u00f3 quy \u0111\u1ecbnh:<\/strong><\/p>\n<p style=\"text-align: justify;\"><em style=\"font-size: 12pt; color: #1a1a1a;\">\u201dTr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u1ea7n b\u1ed5 sung t\u00e0i kho\u1ea3n c\u1ea5p 1, c\u1ea5p 2 ho\u1eb7c s\u1eeda \u0111\u1ed5i t\u00e0i kho\u1ea3n c\u1ea5p 1, c\u1ea5p 2 v\u1ec1 t\u00ean, k\u00fd hi\u1ec7u, n\u1ed9i dung v\u00e0 ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh \u0111\u1eb7c th\u00f9 ph\u1ea3i \u0111\u01b0\u1ee3c s\u1ef1 ch\u1ea5p thu\u1eadn b\u1eb1ng v\u0103n b\u1ea3n c\u1ee7a B\u1ed9 T\u00e0i ch\u00ednh tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n.\u201d<\/em><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #1a1a1a;\">Nh\u01b0 v\u1eady, tr\u01b0\u1eddng h\u1ee3p c\u00f3<\/span><span style=\"font-size: 12pt; color: #1a1a1a;\"> c\u00e1c t\u00e0i kho\u1ea3n b\u1eadc 1 \u0111\u00e3 c\u00f3 ph\u00e1t sinh trong k\u1ef3, nh\u01b0ng s\u1ed1 hi\u1ec7u t\u00e0i kho\u1ea3n kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi danh m\u1ee5c h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c ban h\u00e0nh theo th\u00f4ng t\u01b0 133 ho\u1eb7c th\u00f4ng t\u01b0 200, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb th\u00f4ng tin c\u00e1c t\u00e0i kho\u1ea3n n\u00e0y:<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"img-size80\" style=\"border: 1px solid #d8d8d8;\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/quyet_toan_74.png&quot;\" alt=\"\" \/><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 14pt;\"><strong>Gi\u1ea3i ph\u00e1p<\/strong><strong>:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">C\u1ea7n \u0111\u1ea3m b\u1ea3o c\u00e1c b\u00fat to\u00e1n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n theo \u0111\u00fang danh m\u1ee5c t\u00e0i kho\u1ea3n quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh, khi c\u00f3 t\u00e0i kho\u1ea3n kh\u00f4ng ph\u00f9 h\u1ee3p, c\u1ea7n ki\u1ec3m tra v\u00e0 ch\u1ec9nh s\u1eeda l\u1ea1i nh\u01b0 sau:<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-size: 12pt; color: #1a1a1a;\">1. Xem th\u00f4ng tin t\u00e0i kho\u1ea3n, \u0111ang h\u1ea1ch to\u00e1n kh\u00f4ng ph\u00f9 h\u1ee3p v\u1edbi quy \u0111\u1ecbnh c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh, tr\u00ean b\u00e1o c\u00e1o ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch.<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-size: 12pt; color: #1a1a1a;\">2. V\u00e0o m\u1ee5c <\/span><strong style=\"font-size: 12pt; color: #1a1a1a;\">B\u00e1o c\u00e1o\\T\u1ed5ng h\u1ee3p\\S\u1ed5 chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n <\/strong><span style=\"font-size: 12pt; color: #1a1a1a;\">\u0111\u1ec3 m\u1edf s\u1ed5 chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n n\u00e0y.<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-size: 12pt; color: #1a1a1a;\">3. Nh\u1ea5n v\u00e0o s\u1ed1 ch\u1ee9ng t\u1eeb \u0111\u1ec3 m\u1edf ch\u1ee9ng t\u1eeb l\u00ean ki\u1ec3m tra.<\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-size: 12pt; color: #1a1a1a;\">4. Nh\u1ea5n <\/span><strong style=\"font-size: 12pt; color: #1a1a1a;\">B\u1ecf ghi<\/strong><span style=\"font-size: 12pt;\">, nh\u1ea5n <\/span><strong style=\"font-size: 12pt; color: #1a1a1a;\">S\u1eeda <\/strong><span style=\"font-size: 12pt;\">\u0111\u1ec3<\/span><span style=\"font-size: 12pt; color: #1a1a1a;\"> h\u1ea1ch to\u00e1n l\u1ea1i v\u00e0o t\u00e0i kho\u1ea3n ph\u00f9 h\u1ee3p.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><em><strong>L\u01b0u \u00fd<\/strong>:<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><em>1. Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb \u0111ang \u00e1p d\u1ee5ng Quy\u1ebft \u0111\u1ecbnh 48 chuy\u1ec3n sang Th\u00f4ng t\u01b0 133 th\u00ec ph\u1ea3i c\u1eadp nh\u1eadt c\u00e1c thay \u0111\u1ed5i v\u1ec1 h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n theo quy \u0111\u1ecbnh c\u1ee7a th\u00f4ng t\u01b0 133.<\/em><\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><span style=\"font-size: 12pt;\"><em><strong>V\u00ed d\u1ee5 1: Nghi\u1ec7p v\u1ee5 gi\u1ea3m tr\u1eeb doanh thu <\/strong><\/em><\/span><span style=\"font-size: 12pt;\"><em><span style=\"color: black;\">Theo TT 133, b\u1ecf c\u00e1c t\u00e0i kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu (TK 5211, TK5212, TK5213) =&gt; C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o b\u00ean N\u1ee3 TK511<\/span>. <\/em><\/span><\/p>\n<p style=\"text-align: justify; padding-left: 40px;\"><em style=\"font-size: 12pt; color: #1a1a1a;\"><strong>H\u1ea1ch to\u00e1n tr\u00ean ph\u1ea7n m\u1ec1m nh\u01b0 sau:<\/strong><\/em><\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul>\n<li style=\"text-align: justify;\"><em style=\"font-size: 12pt; color: #1a1a1a;\"><span style=\"color: black;\">N\u1ebfu h\u1ea1ch to\u00e1n tr\u00ean ph\u00e2n h\u1ec7 b\u00e1n h\u00e0ng: S\u1ebd h\u1ea1ch to\u00e1n v\u00e0o c\u00e1c Ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng, tr\u1ea3 l\u1ea1i h\u00e0ng b\u00e1n, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n v\u00e0 h\u1ea1ch to\u00e1n v\u00e0o b\u00ean N\u1ee3 TK 511.<\/span><\/em><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><em><span style=\"color: black;\">N\u1ebfu h\u1ea1ch to\u00e1n tr\u00ean c\u00e1c ch\u1ee9ng t\u1eeb thu, chi th\u00f4ng th\u01b0\u1eddng; nghi\u1ec7p v\u1ee5 kh\u00e1c: c\u1ed9t <\/span><strong>Nghi\u1ec7p v\u1ee5 gi\u1ea3m tr\u1eeb DT<\/strong> <span style=\"color: black;\"><span style=\"color: black;\">\u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u00e2n bi\u1ec7t chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, tr\u1ea3 l\u1ea1i h\u00e0ng b\u00e1n v\u00e0 gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n.<\/span><\/span><\/em><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\"><em style=\"font-size: 12pt;\"><strong>V\u00ed d\u1ee5 2: Nghi\u1ec7p v\u1ee5 qu\u1ea3n l\u00fd h\u00e0ng nh\u1eadn gi\u1eef h\u1ed9, gia c\u00f4ng; nh\u1eadn b\u00e1n h\u1ed9, k\u00fd g\u1eedi, k\u00fd c\u01b0\u1ee3c. <\/strong>Xem h\u01b0\u1edbng d\u1eabn <a href=\"theo_tt200_khong_con_tk_002_003_vay_toi_phai_hach_toan_tn\">t\u1ea1i \u0111\u00e2y<\/a>.\u00a0<\/em><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><em>2. Xem c\u00e1c \u0111i\u1ec3m kh\u00e1c bi\u1ec7t gi\u1eefa Th\u00f4ng t\u01b0 133 v\u00e0 Quy\u1ebft \u0111\u1ecbnh 48 <a href=\"mot_so_diem_khac_biet_giua_tt133_voi_qd48\">t\u1ea1i \u0111\u00e2y<\/a>.<\/em><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\"><em>3. Xem so s\u00e1nh h\u1ec7 th\u1ed1ng t\u00e0i kho\u1ea3n gi\u1eefa Th\u00f4ng t\u01b0 133 v\u00e0 Quy\u1ebft \u0111\u1ecbnh 48 <a href=\"html_so_sanh_httk_giua_tt133_va_qd48\">t\u1ea1i \u0111\u00e2y.<\/a><br \/>\n<\/em><\/span><\/p>\n<p style=\"text-align: justify;\">\n","protected":false},"excerpt":{"rendered":"<p>H\u01b0\u1edbng d\u1eabn: Theo m\u1ee5c a, kho\u1ea3n 1, \u0111i\u1ec1u 10, th\u00f4ng t\u01b0 133\/2016\/TT-BTC v\u00e0 m\u1ee5c b, kho\u1ea3n 1, \u0111i\u1ec1u 9, th\u00f4ng t\u01b0 200\/2014\/TT-BTC c\u00f3 quy \u0111\u1ecbnh: \u201dTr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u1ea7n b\u1ed5 sung t\u00e0i kho\u1ea3n c\u1ea5p 1, c\u1ea5p 2 ho\u1eb7c s\u1eeda \u0111\u1ed5i t\u00e0i kho\u1ea3n c\u1ea5p 1, c\u1ea5p 2 v\u1ec1 t\u00ean, k\u00fd&#8230;<\/p>\n","protected":false},"author":133,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2607],"ht-kb-tag":[],"class_list":["post-24312","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-html_50000000"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/24312","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/users\/133"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/comments?post=24312"}],"version-history":[{"count":3,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/24312\/revisions"}],"predecessor-version":[{"id":28951,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/24312\/revisions\/28951"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/media?parent=24312"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-category?post=24312"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-tag?post=24312"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}