PHƯƠNG PHÁP HẠCH TOÁN KẾ TOÁN

7/31/2019 PHNG PHP HCH TON K TON

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2/13

C TK711 - Thu nhp khc.

5. Rt tin gi Ngn hng v nhp qu tin mt, vay di hn, ngn hn,vay khc bng tin mt (Tin Vit Nam hoc ngoi t), ghi:

N TK111 - Tin mt (1111, 1112)

C TK112 - Tin gi Ngn hng (1121, l122)C cc TK311, 341,. . .

6. Thu hi cc khon n phi thu bng tin mt v nhp qu tin mt cadoanh nghip, ghi:

N TK111 - Tin mt (1111, 1112)

C TK131 - Phi thu ca khch hngC TK136 - Phi thu ni bC TK138 - Phi thu khc (1388)C TK141 - Tm ng.

7. Thu hi cc khon u t ngn hn, di hn, cc khon k cc, kqu hoc thu hi cc khon cho vay nhp qu tin mt, ghi:

N TK111 - Tin mt (1111, 1112, l113)

C TK121 - u t chng khon ngn hn; hocC TK128 - u t ngn hn khcC TK138 - Phi thu khcC TK144 - Cm c, k qu, k cc ngn hnC TK244 - K qu, k cc di hnC TK228 - u t di hn khc.

8. Nhn cc khon k qu, k cc ca cc n v khc bng tin mt,ngoi t, ghi:

N TK111 - Tin mt (1111, 1112)

C TK338 - Phi tr, phi np khc (Khon k qu, k cc ngnhn)

C TK344 - Nhn k qu, k cc di hn.

9. Cc khon tha qu tin mt pht hin khi kim k cha xc nh rnguyn nhn, ghi:

N TK111 - Tin mt

C TK338 - Phi tr phi np khc (3881).

10. Khi nhn c vn do c giao, nhn vn gp bng tin mt, ghi:

N TK111 - Tin mt

C TK411 - Ngun vn kinh doanh.

11. Xut qu tin mt gi vo ti khon ti Ngn hng, ghi:

N TK112 - Tin gi Ngn hng

C TK111 - Tin mt.

12. Xut qu tin mt mua chng khon ngn hn, di hn hoc u tvo cng ty con, u t vo cng ty lin kt, gp vn lin doanh, ghi:
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3/13

N TK121 - u t chng khon ngn hn

N TK221 - u t vo cng ty con

N TK222 - Vn gp lin doanh

N TK223 - u t vo cng ty lin kt

N TK228 - u t di hn khc

C TK111 - Tin mt.

13. Xut qu tin mt em i k qu, k cc, ghi:

N TK144 - Cm c, k qu, k cc ngn hn

N TK244 - K qu, k cc di hn

C TK111 - Tin mt.

14. Xut qu tin mt mua TSC a ngay vo s dng:

- Trng hp mua TSC v s dng cho sn xut, kinh doanh hng ho,dch v thucc i tng chu thu GTGT tnh theo phng php khu tr, ghi:

N TK211 - TSC hu hnh (Gi mua cha c thu GTGT)

N TK213 - TSC v hnh (Gi mua cha c thu GTGT)

N TK133 - Thu GTGT c khu tr (1332)

C TK111 - Tin mt.

- Trng hp mua TSC v s dng cho sn xut, kinh doanh hng ho,dch v thuc i tng chu thu GTGT tnh theo phng php trc tip hockhng thuc i tng chu thu GTGT hoc s dng cho hot ng s nghip,

d n c trang tri bng ngun kinh ph s nghip, d n hoc s dng chohot ng vn ho, phc li c trang tri bng qu khen thng, phc li, ghi:

N cc TK211, 213,. . . (Tng gi thanh ton)

C TK111 - Tin mt (Tng gi thanh ton).

Nu TSC mua sm bng ngun vn u t XDCB hoc Qu u tpht trin v c dng vo sn xut, kinh doanh, k ton ghi tng ngun vnkinh doanh, khi quyt ton vn u t XDCB c duyt, ghi:

N cc TK441, 414,. . .

C TK411 - Ngun vn kinh doanh.

15. Xut qu tin mt chi cho hot ng u t XDCB, chi sa cha lnTSC hoc mua sm TSC phi qua lp t dng vo sn xut, kinh doanhhng ho, dch v thuc i tng chu thu GTGT theo phng php khu tr,ghi:

N TK241 - XDCB d dang

N TK133 - Thu GTGT c khu tr

C TK111 - Tin mt.

16. Xut qu tin mt mua nguyn liu, vt liu, cng c, dng c, hng

ho v nhp kho dng vo sn xut, kinh doanh hng ho, dch v thuc i
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4/13

tng chu thu GTGT tnh theo phng php khu tr (Theo phng php kkhai thng xuyn), ghi:

N TK152 - Nguyn liu, vt liu

N TK153 - Cng c, dng c

N TK156 - Hng ho (Gi mua cha c thu GTGT)N TK157 - Hng gi i bn

N TK133 Thu GTGT c khu tr (1331)

C TK111 - Tin mt.

17. Xut qu tin mt mua vt t, hng ho dng vo sn xut, kinhdoanh hng ho dch v chu thu GTGT tnh theo phng php khu tr, nhpkho (Theo phng php kim k nh k), ghi:

N TK611 - Mua hng (6111, 6112)

N TK133 - Thu GTGT c khu tr (1331)C TK111 - Tin mt.

18. Xut qu tin mt thanh ton cc khon n phi tr, ghi:

N TK311 - Vay ngn hn

N TK315 - N di hn n hn tr

N TK331 - Phi tr cho ngi bn

N TK333 - Thu v cc khon phi np Nh nc

N TK334 - Phi tr ngi lao ng

N TK336 - Phi tr ni bN TK338 - Phi tr, phi np khc

C TK111 - Tin mt.

19. Doanh nghip np thu GTGT theo phng php khu tr khi muanguyn vt liu s dng ngay vo sn xut, kinh doanh hng ho, dch v thuci tng chu thu GTGT tnh theo phng php khu tr bng tin mt phtsinh trong k, ghi:

N cc TK621, 623, 627, 641, 642,. . .

N TK133 - Thu GTGT c khu tr (1331)

C TK111 - Tin mt.

20. Xut qu tin mt s dng cho hot ng ti chnh, hot ng khc,ghi:

N cc TK635, 811,. . .

N TK133 - Thu GTGT c khu tr (nu c)

C TK111 - Tin mt.

21. Cc khon thiu qu tin mt pht hin khi kim k cha xc nh rnguyn nhn, ghi:

N TK138 - Phi thu khc (1381)
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5/13

C TK111 - Tin mt.

22. Cc nghip v kinh t lin quan n ngoi t:

22.1 K ton cc ngip v kinh t pht sinh lin quan n ngoi t l thinmt trong giai on sn xut, kinh doanh (K c ca hot ng u t xy dng

c bn ca doanh nghip sn xut, kinh doanh va c hot ng u t XDCB).a) Khi mua hng ho, dch v thanh ton bng tin mt l ngoi t.

- Nu pht sinh l t gi hi oi trong giao dch mua ngoi vt t, hngho, TSC, dch v, ghi:

N ccTK151, 152, 153, 156, 157, 211, 213, 241, 623, 627, 641, 642, 133. . . (Theo tgi hi oi ti ngy giao dch)

N TK635 - Chi ph ti chnh (L t gi hi oi)

C TK111 - Tin mt (1112) (Theo t gi ghi s k ton).

ng thi ghi n bn C TK007 - Ngoi t cc loi (TK ngoi BngCKT).

- Nu pht sinh li t gi hi oi trong giao dch mua ngoi vt t, hngho, dch v, TSC, ghi:

N ccTK151, 152, 153, 156, 157, 211, 213, 241, 623, 627, 641, 642, 133. . . (Theo tgi hi oi ti ngy giao dch)

C TK111 - Tin mt (1112) (T gi ghi s k ton)C TK515 - Doanh thu hot ng ti chnh (Li t gi hi oi).


- Khi nhn vt t, hng ho, TSC, dch v ca nh cung cp, hoc khivay ngn hn, vay di hn, n di hn, hoc nhn n ni b,. . . bng ngoi t,cn c t gi hi oi ti ngy giao dch, ghi:

N cc TK c lin quan (Theo t gi hi oi ti ngy giao dch)

C cc TK311, 331, 336, 341, 342,. . . (Theo t gi hi oi ti ngygiao dch).

b) Khi thanh ton n phi tr (N phi tr ngi bn, n vay ngn hn,vay di hn, n di hn, n ni b,. . .):

- Nu pht sinh l t gi hi oi trong giao dch thanh ton n phi tr,ghi:

N cc TK311, 315, 331, 336, 341, 342,. . . (T gi ghi s k ton)


C TK111 - Tin mt (1112) (T gi ghi s k ton).

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6/13

- Nu pht sinh li t gi hi oi trong giao dch thanh ton n phi tr,ghi:

N cc TK311, 315, 331, 336, 341, 342,. . . (T gi ghi s k ton)

C TK515 - Doanh thu hot ng ti chnh (Li t gi hi oi)

C TK111 - Tin mt (1112) (T gi ghi s k ton).ng thi ghi n bn C TK007 - Ngoi t cc loi (TK ngoi Bng

CKT).

c) Khi pht sinh doanh thu, thu nhp khc bng ngoi t l tin mt, ghi:

N TK111 - Tin mt (1112) (T gi giao dch thc t hoc t gi giaodch BQLNH)

C cc TK511, 515, 711,. . . (T gi giao dch thc t hoc t gi giaodch BQLNH).

ng thi ghi n bn N TK007 - Ngoi t cc loi (TK ngoi BngCKT).

d) Khi thu c tin n phi thu bng ngoi t (Phi thu ca khch hng,phi thu ni b,. . .):

- Nu pht sinh l t gi hi oi trong giao dch thanh ton n phi thubng ngoi t, ghi:

N TK111 - Tin mt (1112) (T gi hi i ti ngy giao dch)


C cc TK131, 136, 138,. . .(T gi ghi s k ton).


- Nu pht sinh li t gi hi oi trong giao dch thanh ton n phi thubng ngoi t, ghi:

N TK111 - Tin mt (1112)(T gi hi oi ti ngy giao dch)

C TK515 - Doanh thu hot ng ti chnh (Li t gi hi oi)C cc TK131, 136, 138,. . .(T gi ghi s k ton).


22.2 K ton cc ngip v kinh t pht sinh trong k lin quan n ngoit l tin mt ca hot ng u t XDCB (giai on trc hot ng).

a) Khi mua ngoi vt t, dch v, TSC, thit b, khi lng xy dng,lp t do ngi bn hoc bn nhn thu bn giao:

- Nu pht sinh l chnh lch t gi hi oi trong giao dch bng ngoi tthanh ton mua vt t, dch v, TSC, thit b, khi lng xy dng, lp t do

bn nhn thu bn giao, ghi:

N cc TK151, 152, 211, 213, 241, . . . (T gi hi oi ngy giao dch)

N TK413 - Chnh lch t gi hi oi (4132) (L t gi hi oi)C TK111 - Tin mt (1112) (T gi ghi s k ton).
http://niceaccounting.com/HTTK/3/311.htmlhttp://niceaccounting.com/HTTK/3/315.htmlhttp://niceaccounting.com/HTTK/3/331.htmlhttp://niceaccounting.com/HTTK/3/336.htmlhttp://niceaccounting.com/HTTK/3/341.htmlhttp://niceaccounting.com/HTTK/3/342.htmlhttp://niceaccounting.com/HTTK/5/515.htmlhttp://niceaccounting.com/HTTK/1/111.htmlhttp://niceaccounting.com/HTTK/0/007.htmlhttp://niceaccounting.com/HTTK/1/111.htmlhttp://niceaccounting.com/HTTK/5/511.htmlhttp://niceaccounting.com/HTTK/5/515.htmlhttp://niceaccounting.com/HTTK/7/711.htmlhttp://niceaccounting.com/HTTK/0/007.htmlhttp://niceaccounting.com/HTTK/1/111.htmlhttp://niceaccounting.com/HTTK/6/635.htmlhttp://niceaccounting.com/HTTK/1/131.htmlhttp://niceaccounting.com/HTTK/1/136.htmlhttp://niceaccounting.com/HTTK/1/138.htmlhttp://niceaccounting.com/HTTK/0/007.htmlhttp://niceaccounting.com/HTTK/1/111.htmlhttp://niceaccounting.com/HTTK/5/515.htmlhttp://niceaccounting.com/HTTK/1/131.htmlhttp://niceaccounting.com/HTTK/1/136.htmlhttp://niceaccounting.com/HTTK/1/138.htmlhttp://niceaccounting.com/HTTK/0/007.htmlhttp://niceaccounting.com/HTTK/1/151.htmlhttp://niceaccounting.com/HTTK/1/152.htmlhttp://niceaccounting.com/HTTK/2/211.htmlhttp://niceaccounting.com/HTTK/2/213.htmlhttp://niceaccounting.com/HTTK/2/241.htmlhttp://niceaccounting.com/HTTK/4/413.htmlhttp://niceaccounting.com/HTTK/1/111.htmlhttp://niceaccounting.com/HTTK/3/311.htmlhttp://niceaccounting.com/HTTK/3/315.htmlhttp://niceaccounting.com/HTTK/3/331.htmlhttp://niceaccounting.com/HTTK/3/336.htmlhttp://niceaccounting.com/HTTK/3/341.htmlhttp://niceaccounting.com/HTTK/3/342.htmlhttp://niceaccounting.com/HTTK/5/515.htmlhttp://niceaccounting.com/HTTK/1/111.htmlhttp://niceaccounting.com/HTTK/0/007.htmlhttp://niceaccounting.com/HTTK/1/111.htmlhttp://niceaccounting.com/HTTK/5/511.htmlhttp://niceaccounting.com/HTTK/5/515.htmlhttp://niceaccounting.com/HTTK/7/711.htmlhttp://niceaccounting.com/HTTK/0/007.htmlhttp://niceaccounting.com/HTTK/1/111.htmlhttp://niceaccounting.com/HTTK/6/635.htmlhttp://niceaccounting.com/HTTK/1/131.htmlhttp://niceaccounting.com/HTTK/1/136.htmlhttp://niceaccounting.com/HTTK/1/138.htmlhttp://niceaccounting.com/HTTK/0/007.htmlhttp://niceaccounting.com/HTTK/1/111.htmlhttp://niceaccounting.com/HTTK/5/515.htmlhttp://niceaccounting.com/HTTK/1/131.htmlhttp://niceaccounting.com/HTTK/1/136.htmlhttp://niceaccounting.com/HTTK/1/138.htmlhttp://niceaccounting.com/HTTK/0/007.htmlhttp://niceaccounting.com/HTTK/1/151.htmlhttp://niceaccounting.com/HTTK/1/152.htmlhttp://niceaccounting.com/HTTK/2/211.htmlhttp://niceaccounting.com/HTTK/2/213.htmlhttp://niceaccounting.com/HTTK/2/241.htmlhttp://niceaccounting.com/HTTK/4/413.htmlhttp://niceaccounting.com/HTTK/1/111.html


7/13


- Nu pht sinh li chnh lch t gi hi oi trong giao dch bng ngoit thanh ton mua vt t, dch v, TSC, thit b, khi lng xy dng, lp t

do bn nhn thu bn giao, ghi:N cc TK151, 152, 211, 213, 241, . . . (T gi hi oi ngy giao dch)

C TK111 - Tin mt (1112) (T gi ghi s k ton)C TK413 - Chnh lch t gi hi oi (4132) (Li t gi ).


b) Khi thanh ton n phi tr bng ngoi t (n phi tr ngi bn, n vaydi hn, ngn hn, n ni b (nu c),. . .):

- Nu pht sinh l chnh lch t gi hi oi trong giao dch thanh ton

n phi tr, ghi:N cc TK311, 315, 331, 336, 341, 342,. . . (T gi ghi s k ton)

N TK413 - Chnh lch t gi hi oi (4132) (L t gi)

C TK111 - Tin mt (1112) (T gi ghi s k ton).


- Nu pht sinh li chnh lch t gi hi oi trong giao dch thanh tonn phi tr, ghi:

N cc TK311, 315, 331, 336, 341, 342,. . . (T gi ghi s k ton)C TK111 - Tin mt (1112) (T gi ghi s k ton)C TK413 - Chnh lch t gi hi oi (4132) (Li t gi hi oi).


c) Hng nm, chnh lch t gi thc hin pht sinh trong giai on ut xy dng (giai on trc hot ng) c phn nh lu k trn TK 413Chnh lch t gi hi oi (4132) cho n khi hon thnh u t XDCB vc x l, hch ton theo quy nh (Xem hng dn TK413 - Chnh lch t

gi hi oi).23. K ton chnh lch t gi hi oi ca cc khon ngoi t l tin mtkhi nh gi li cui nm.

thi im cui nm ti chnh, doanh nghip phi nh gi li s d TK111 Tin mt c gc ngoi t theo t gi hi oi thi im cui nm tichnh (T gi giao dch bnh qun lin ngn hng do Ngn hng Nh nc Vit

Nam cng b ti thi im kho s lp bo co ti chnh), c th pht sinh chnhlch t gi hi oi (li hoc l). Doanh nghip phi chi tit khon chnh lch tgi hi oi pht sinh do nh gi li ca hot ng u t xy dng c bn (giaion trc hot ng) (TK 4132) v ca hot ng sn xut, kinh doanh (TK

4131):
http://niceaccounting.com/HTTK/0/007.htmlhttp://niceaccounting.com/HTTK/1/151.htmlhttp://niceaccounting.com/HTTK/1/152.htmlhttp://niceaccounting.com/HTTK/2/211.htmlhttp://niceaccounting.com/HTTK/2/213.htmlhttp://niceaccounting.com/HTTK/2/241.htmlhttp://niceaccounting.com/HTTK/1/111.htmlhttp://niceaccounting.com/HTTK/4/413.htmlhttp://niceaccounting.com/HTTK/0/007.htmlhttp://niceaccounting.com/HTTK/3/311.htmlhttp://niceaccounting.com/HTTK/3/315.htmlhttp://niceaccounting.com/HTTK/3/331.htmlhttp://niceaccounting.com/HTTK/3/336.htmlhttp://niceaccounting.com/HTTK/3/341.htmlhttp://niceaccounting.com/HTTK/3/342.htmlhttp://niceaccounting.com/HTTK/4/413.htmlhttp://niceaccounting.com/HTTK/1/111.htmlhttp://niceaccounting.com/HTTK/0/007.htmlhttp://niceaccounting.com/HTTK/3/311.htmlhttp://niceaccounting.com/HTTK/3/315.htmlhttp://niceaccounting.com/HTTK/3/331.htmlhttp://niceaccounting.com/HTTK/3/336.htmlhttp://niceaccounting.com/HTTK/3/341.htmlhttp://niceaccounting.com/HTTK/3/342.htmlhttp://niceaccounting.com/HTTK/1/111.htmlhttp://niceaccounting.com/HTTK/4/413.htmlhttp://niceaccounting.com/HTTK/0/007.htmlhttp://niceaccounting.com/HTTK/4/413.htmlhttp://niceaccounting.com/HTTK/0/007.htmlhttp://niceaccounting.com/HTTK/1/151.htmlhttp://niceaccounting.com/HTTK/1/152.htmlhttp://niceaccounting.com/HTTK/2/211.htmlhttp://niceaccounting.com/HTTK/2/213.htmlhttp://niceaccounting.com/HTTK/2/241.htmlhttp://niceaccounting.com/HTTK/1/111.htmlhttp://niceaccounting.com/HTTK/4/413.htmlhttp://niceaccounting.com/HTTK/0/007.htmlhttp://niceaccounting.com/HTTK/3/311.htmlhttp://niceaccounting.com/HTTK/3/315.htmlhttp://niceaccounting.com/HTTK/3/331.htmlhttp://niceaccounting.com/HTTK/3/336.htmlhttp://niceaccounting.com/HTTK/3/341.htmlhttp://niceaccounting.com/HTTK/3/342.htmlhttp://niceaccounting.com/HTTK/4/413.htmlhttp://niceaccounting.com/HTTK/1/111.htmlhttp://niceaccounting.com/HTTK/0/007.htmlhttp://niceaccounting.com/HTTK/3/311.htmlhttp://niceaccounting.com/HTTK/3/315.htmlhttp://niceaccounting.com/HTTK/3/331.htmlhttp://niceaccounting.com/HTTK/3/336.htmlhttp://niceaccounting.com/HTTK/3/341.htmlhttp://niceaccounting.com/HTTK/3/342.htmlhttp://niceaccounting.com/HTTK/1/111.htmlhttp://niceaccounting.com/HTTK/4/413.htmlhttp://niceaccounting.com/HTTK/0/007.htmlhttp://niceaccounting.com/HTTK/4/413.html


8/13

- Nu pht sinh li t gi hi oi, ghi:

N TK111 - Tin mt (1112)

C TK413 - Chnh lch t gi hi oi (4131, 4132).

- Nu pht sinh l t gi hi oi, ghi:

N TK413 - Chnh lch t gi hi oi (4131, 4132)

C TK111 - Tin mt (1112).

KT CU V NI DUNG PHN NH CA

TI KHON 635 - CHI PH TI CHNH

Bn N:

- Chi ph li tin vay, li mua hng tr chm, li thu ti sn thu tichnh;

- L bn ngoi t;

- Chit khu thanh ton cho ngi mua;- Cc khon l do thanh l, nhng bn cc khon u t;

- L t gi hi oi pht sinh trong k ca hot ng kinh doanh (L tgi hi oi thc hin);

- L t gi hi oi do nh gi li cui nm ti chnh cc khon mc tint c gc ngoi t ca hot ng kinh doanh (L t gi hi oi cha thc hin);

- D phng gim gi u t chng khon (Chnh lch gia s d phngphi lp nm nay ln hn s d phng trch lp nm trc cha s dng ht);

- Kt chuyn hoc phn b chnh lch t gi hi oi ca hot ng ut XDCB (L t gi - giai on trc hot ng) hon thnh u t vo chiph ti chnh;

- Cc khon chi ph ca hot ng u t ti chnh khc.

Bn C:

- Hon nhp d phng gim gi u t chng khon (Chnh lch gia sd phng phi lp k ny nh hn s d phng trch lp nm trc cha sdng ht);

- Cui k k ton, kt chuyn ton b chi ph ti chnh pht sinh trong k

xc nh kt qu hot ng kinh doanh.Ti khon 635 khng c s d cui k.

p

PHNG PHP HCH TON K TON

MT S NGHIP V KINH T CH YU

1. Khi pht sinh chi ph lin quan n hot ng bn chng khon, ghi:

N TK635 - Chi ph ti chnh

C cc TK111, 112, 141,. . .

2. Khi bn vn gp lin doanh, bn vn u t vo cng ty con, cng tylin kt m gi bn nh hn gi tr vn gp (l), ghi:
http://niceaccounting.com/HTTK/1/111.htmlhttp://niceaccounting.com/HTTK/4/413.htmlhttp://niceaccounting.com/HTTK/4/413.htmlhttp://niceaccounting.com/HTTK/1/111.htmlhttp://niceaccounting.com/HTTK/6/635.html#Tophttp://niceaccounting.com/HTTK/6/635.htmlhttp://niceaccounting.com/HTTK/6/111.htmlhttp://niceaccounting.com/HTTK/6/112.htmlhttp://niceaccounting.com/HTTK/1/111.htmlhttp://niceaccounting.com/HTTK/4/413.htmlhttp://niceaccounting.com/HTTK/4/413.htmlhttp://niceaccounting.com/HTTK/1/111.htmlhttp://niceaccounting.com/HTTK/6/635.html#Tophttp://niceaccounting.com/HTTK/6/635.htmlhttp://niceaccounting.com/HTTK/6/111.htmlhttp://niceaccounting.com/HTTK/6/112.html


9/13

N cc TK111, 112,. . . (Gi bn)


C TK 221 - u t vo cng ty conC TK 222 - Vn gp lin doanh

C TK 223 - u t vo cng ty lin kt.3. Khi nhn li vn gp lin doanh vo c s kinh doanh ng kim sot,

nhn li vn gp vo cng ty con, cng ty lin kt m gi bn nh hn gi tr vngp, ghi:

N cc TK111, 112, 152, 156, 211,. . . (Gi tr ti sn c chia)


C TK 221 - u t vo cng ty conC TK 222 - Vn gp lin doanhC TK 223 - u t vo cng ty lin kt.

4. Cc chi ph pht sinh cho hot ng cho vay vn, mua bn ngoi t,ghi:


C cc TK111, 112, 141,. . .

5. Cui k k ton, doanh nghip cn c vo tnh hnh gim gi u tngn hn, u t di hn ca cc loi chng khon, cc khon u t ngn hn,di hn hin c, tnh ton khon phi lp d phng gim gi cho cc khon ut ngn hn, di hn:

- Trng hp s d phng gim gi u t chng khon ngn hn, dihn phi lp nm nay ln hn s d phng gim gi u t chng khon ngnhn, di hn lp nm trc cha s dng ht, th s chnh lch ln hn, ghi:


C TK129 - D phng gim gi u t ngn hnC TK 229 - D phng gim gi u t di hn.

- Trng hp s d phng gim gi u t chng khon ngn hn, dihn phi lp nm nay nh hn s d phng gim gi u t chng khon ngnhn, di hn lp nm trc cha s dng ht, th s chnh lch phi chon nhp, ghi gim chi ph ti chnh:

N TK 229 - D phng gim gi u t di hn.

N TK129 - D phng gim gi u t ngn hn

C TK635 - Chi ph ti chnh

6. Khon chit khu thanh ton cho ngi mua hng ho, dch v chng do thanh ton trc hn phi thanh ton theo tho thun khi mua, bnhng, ghi:


C cc TK 131, 111, 112,. . .

7. Khon l pht sinh khi bn ngoi t ca hot ng kinh doanh, ghi:
http://niceaccounting.com/HTTK/6/111.htmlhttp://niceaccounting.com/HTTK/6/112.htmlhttp://niceaccounting.com/HTTK/6/635.htmlhttp://niceaccounting.com/HTTK/6/111.htmlhttp://niceaccounting.com/HTTK/6/112.htmlhttp://niceaccounting.com/HTTK/6/635.htmlhttp://niceaccounting.com/HTTK/6/635.htmlhttp://niceaccounting.com/HTTK/6/111.htmlhttp://niceaccounting.com/HTTK/6/112.htmlhttp://niceaccounting.com/HTTK/6/635.htmlhttp://niceaccounting.com/HTTK/1/129.htmlhttp://niceaccounting.com/HTTK/1/129.htmlhttp://niceaccounting.com/HTTK/6/635.htmlhttp://niceaccounting.com/HTTK/6/635.htmlhttp://niceaccounting.com/HTTK/6/111.htmlhttp://niceaccounting.com/HTTK/6/112.htmlhttp://niceaccounting.com/HTTK/6/111.htmlhttp://niceaccounting.com/HTTK/6/112.htmlhttp://niceaccounting.com/HTTK/6/635.htmlhttp://niceaccounting.com/HTTK/6/111.htmlhttp://niceaccounting.com/HTTK/6/112.htmlhttp://niceaccounting.com/HTTK/6/635.htmlhttp://niceaccounting.com/HTTK/6/635.htmlhttp://niceaccounting.com/HTTK/6/111.htmlhttp://niceaccounting.com/HTTK/6/112.htmlhttp://niceaccounting.com/HTTK/6/635.htmlhttp://niceaccounting.com/HTTK/1/129.htmlhttp://niceaccounting.com/HTTK/1/129.htmlhttp://niceaccounting.com/HTTK/6/635.htmlhttp://niceaccounting.com/HTTK/6/635.htmlhttp://niceaccounting.com/HTTK/6/111.htmlhttp://niceaccounting.com/HTTK/6/112.html


10/13

N cc TK111 (1111), 112 (1121) (Theo t gi bn)

N TK635 - Chi ph ti chnh (Khon l - Nu c)

C cc TK111(1112), 112 (1122) (Theo t gi trn s k ton).

8. Trng hp n v phi thanh ton nh k li tin vay cho bn cho

vay, ghi:N TK635 - Chi ph ti chnh

C TK cc TK111, 112,. . .

9. Trng hp n v tr trc li tin vay cho bn cho vay, ghi:

N TK142 - Chi ph tr trc ngn hn (Nu tr trc ngn hn li tinvay)

N TK242 - Chi ph tr trc di hn (Nu tr trc di hn li tin vay)

C cc TK111, 112,. . .

nh k, khi phn b li tin vay theo s phi tr tng k vo chi ph tichnh, ghi:


C TK142 - Chi ph tr trc ngn hn

C TK242 - Chi ph tr trc di hn.

10. Trng hp vay tr li sau, nh k, khi tnh li tin vay phi tr tngk, nu c tnh vo chi ph ti chnh, ghi:


C TK 335 - Chi ph phi tr.- Ht thi hn vay, khi n v tr gc vay v li tin vay di hn, ghi:

N TK341 - Vay di hn (Gc vay di hn cn phi tr)

N TK 335 - Chi ph phi tr (Li tin vay)

N TK635 - Chi ph ti chnh (Li tin vay ca k o hn)

C cc TK111, 112,. . .

11. Trng hp doanh nghip thanh ton nh k tin li thu ca TSCthu ti chnh, khi bn thu nhn c ho n thanh ton ca bn cho thu, ghi:

N TK635 - Chi ph ti chnh (Tin li thu tr tng k)C cc TK111, 112 (Nu tr tin ngay)

C TK 315 - N di hn n hn tr (Nu nhn n).

12. Khi mua TSC theo phng thc tr chm, tr gp v s dng ngaycho hot ng SXKD, ghi:

N cc TK 211, 213 (Nguyn gi - ghi theo gi mua tr tin ngay)

N TK133 - Thu GTGT c khu tr (nu c)

N TK242 - Chi ph tr trc di hn {Phn li tr chm l s chnh lchgia tng s tin phi thanh ton tr (-) Gi mua tr tin ngay tr (-) ThuGTGT (Nu c khu tr)}


11/13

C TK331 - Phi tr cho ngi bn (Tng gi thanh ton).

nh k, tnh vo chi ph ti chnh theo s li mua hng tr chm, tr gpphi tr, ghi:


C TK242 - Chi ph tr trc di hn.13. Khi tr li tri phiu nh k tnh vo chi ph SXKD, ghi:


C cc TK111, 112,. . . (S tin tr li tri phiu trong k).

14. Nu tr li tri phiu sau (Khi tri phiu o hn), tng k doanhnghip phi tnh trc chi ph li vay phi tr trong k vo chi ph ti chnh, ghi:


C TK 335 - Chi ph phi tr (Phn li tri phiu phi tr trong k).

Cui thi hn ca tri phiu, doanh nghip thanh ton gc v li tri phiucho ngi mua tri phiu, ghi:

N TK 335 - Chi ph phi tr (Tng s tin li tri phiu)

N TK 3431 - Mnh gi tri phiu

C cc TK111, 112,. . .

15. nh k, phn b li tri phiu tr trc vo chi ph i vay tng k,ghi:


C TK242 - Chi ph tr trc di hn (Chi tit li tri phiu tr trc)(S li tri phiu phn b trong k).

16. Khi pht sinh chi ph pht hnh tri phiu c gi tr nh, tnh ngay vochi ph trong k, ghi:


C cc TK111, 112,. . .

17. Khi pht sinh chi ph pht hnh tri phiu c gi tr ln, phi phn bdn, ghi:

N TK242 - Chi ph tr trc di hn (Chi tit chi ph pht hnh tri

phiu)C cc TK111, 112,. . .

nh k, phn b chi ph pht hnh tri phiu, ghi:

N TK635 - Chi ph ti chnh (Phn phn b chi ph pht hnh tri phiutrong k)

C TK242 - Chi ph tr trc di hn (Chi tit chi ph pht hnh triphiu).

18. Trng hp doanh nghip pht hnh tri phiu c chit khu hoc ph

tri huy ng vn vay dng vo hot ng SXKD, nh k khi tnh chi ph livay vo chi ph SXKD trong k, ghi:
http://niceaccounting.com/HTTK/3/331.htmlhttp://niceaccounting.com/HTTK/6/635.htmlhttp://niceaccounting.com/HTTK/2/242.htmlhttp://niceaccounting.com/HTTK/6/635.htmlhttp://niceaccounting.com/HTTK/6/111.htmlhttp://niceaccounting.com/HTTK/6/112.htmlhttp://niceaccounting.com/HTTK/6/635.htmlhttp://niceaccounting.com/HTTK/6/111.htmlhttp://niceaccounting.com/HTTK/6/112.htmlhttp://niceaccounting.com/HTTK/6/635.htmlhttp://niceaccounting.com/HTTK/2/242.htmlhttp://niceaccounting.com/HTTK/6/635.htmlhttp://niceaccounting.com/HTTK/6/111.htmlhttp://niceaccounting.com/HTTK/6/112.htmlhttp://niceaccounting.com/HTTK/2/242.htmlhttp://niceaccounting.com/HTTK/6/111.htmlhttp://niceaccounting.com/HTTK/6/112.htmlhttp://niceaccounting.com/HTTK/6/635.htmlhttp://niceaccounting.com/HTTK/2/242.htmlhttp://niceaccounting.com/HTTK/3/331.htmlhttp://niceaccounting.com/HTTK/6/635.htmlhttp://niceaccounting.com/HTTK/2/242.htmlhttp://niceaccounting.com/HTTK/6/635.htmlhttp://niceaccounting.com/HTTK/6/111.htmlhttp://niceaccounting.com/HTTK/6/112.htmlhttp://niceaccounting.com/HTTK/6/635.htmlhttp://niceaccounting.com/HTTK/6/111.htmlhttp://niceaccounting.com/HTTK/6/112.htmlhttp://niceaccounting.com/HTTK/6/635.htmlhttp://niceaccounting.com/HTTK/2/242.htmlhttp://niceaccounting.com/HTTK/6/635.htmlhttp://niceaccounting.com/HTTK/6/111.htmlhttp://niceaccounting.com/HTTK/6/112.htmlhttp://niceaccounting.com/HTTK/2/242.htmlhttp://niceaccounting.com/HTTK/6/111.htmlhttp://niceaccounting.com/HTTK/6/112.htmlhttp://niceaccounting.com/HTTK/6/635.htmlhttp://niceaccounting.com/HTTK/2/242.html


12/13


C cc TK111, 112,. . . (Nu tr li vay nh k)

C TK242 - Chi ph tr trc di hn (Phn b chi ph i vay phi trtrong k - nu tr trc di hn chi ph i vay)

C TK 335 - Chi ph tr trc (Trch trc chi ph i vay phi trtrong k - nu chi ph i vay tr sau).

- Nu pht hnh tri phiu c chit khu, nh k, khi phn b chit khutri phiu tng k ghi vo chi ph i vay, ghi:


C TK 3432 - Chit khu tri phiu (S phn b chit khu tri phiutng k).

- Nu pht hnh tri phiu c ph tri, nh k, khi phn b ph tri triphiu tng k ghi gim chi ph i vay, ghi:

N TK 3433 - Ph tri tri phiu

C TK635 - Chi ph ti chnh.

19. i vi doanh nghip ang sn xut, kinh doanh khi mua hng ho,dch v thanh ton bng ngoi t nu t gi giao dch bnh qun lin ngn hnghoc t gi giao dch thc t nh hn t gi trn s k ton ca TK111, 112, ghi:

N cc TK 151, 152, 153, 156, 157, 211, 213, 241, 623, 627, 641, 642,133,. . . (Theo t gi bnh qun lin ngn hng hoc t gi giao dch thc t)


C cc TK111 (1112), 112 (1122) (Theo t gi trn s k tonTK111, 112).

20. Khi thanh ton n phi tr (N phi tr ngi bn, n vay ngn hn,vay di hn, n di hn, n ni b,. . .) bng ngoi t, nu t gi trn s k toncc ti khon n phi tr nh hn t gi trn s k ton TK111, 112, ghi:

N cc TK 311, 315, 331, 336, 341, 342,. . . (T gi ghi s k ton)


C cc TK111 (1112), 112 (1122) (Theo t gi trn s k tonTK111, 112).

21. Khi thu c tin N phi thu bng ngoi t (Phi thu khch hng,phi thu ni b,. . .), nu t gi trn s k ton ca cc TK N phi thu ln hnt gi giao dch thc t hoc t gi giao dch bnh qun lin ngn hng, ghi:

N cc TK111 (1112), 112 (l122) (T gi bnh qun lin ngn hng hoct gi giao dch thc t)


C cc TK 131, 136, 138 (T gi trn s k ton TK 131, 136, 138).

22. X l chnh lch t gi hi oi nh gi li s d ngoi t cui nm

ti chnh ca cc khon mc tin t c gc ngoi t ca hot ng kinh doanh, kton kt chuyn ton b khon chnh lch t gi hi oi nh gi li cui nm


13/13

ti chnh ca hot ng kinh doanh vo chi ph ti chnh (Nu sau khi b tr spht sinh bn N, bn C TK 4131 nu TK 4131 c s d N) xc nh ktqu hot ng kinh doanh:

Kt chuyn l t gi hi oi nh gi li cui nm ti chnh vo chi ph

ti chnh, ghi:N TK635 - Chi ph ti chnh (Nu l t gi hi oi)

C TK413 - Chnh lch t gi hi oi (4131).

23. i vi doanh nghip mi thnh lp, cha i vo sn xut, kinhdoanh, khi kt thc giai on u t xy dng (Giai on trc hot ng), ktchuyn s d bn N TK 4132 (Nu l t gi hi oi) ca hot ng u t xydng c bn (Giai on trc hot ng) tnh ngay vo chi ph ti chnh hoc ktchuyn sang TK 242 Chi ph tr trc di hn (S l t gi) phn b trongthi gian ti a l 5 nm, ghi:

N TK635 - Chi ph ti chnh (Nu l t gi hi oi) (Nu ghi ngay vochi ph ti chnh)

N TK242 - Chi ph tr trc di hn (L t gi hi oi)(Nu phn bdn)

C TK413 - Chnh lch t gi hi oi (4132).

- nh k, khi phn b dn l t gi hi oi ca hot ng u t xydng c bn (Giai on trc hot ng), ghi:


C TK242 - Chi ph tr trc di hn.

24. Khi bn cc chng khon ngn hn, di hn, m gi bn nh hn givn, ghi:

N cc TK111, 112,. . . (Gi bn)

N TK635 - Chi ph ti chnh (S chnh lch gia gi vn ln hn gigc)

C cc TK 121, 228.

25. Cui k, kt chuyn ton b chi ph ti chnh pht sinh trong k sangTi khon 911 Xc nh kt qu kinh doanh, ghi:

N TK 911 - Xc nh kt qu kinh doanhC TK635 - Chi ph ti chnh.
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