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 h\u01b0\u1edbng d\u1eabn anh ch\u1ecb c\u00e1ch h\u1ea1ch to\u00e1n v\u00e0 c\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m khi th\u1ef1c hi\u1ec7n mua TSC\u0110 (Theo d\u00f5i tr\u00ean iHOS K\u1ebf to\u00e1n) b\u1eb1ng ngu\u1ed3n kh\u00e1c ngo\u00e0i ng\u00e2n s\u00e1ch, v\u00e0 kh\u00f4ng c\u00f3 tr\u00edch l\u1eadp qu\u1ef9 \u0111\u1ec3 mua (Ngu\u1ed3n thu SXKD, ngu\u1ed3n vi\u1ec7n ph\u00ed,\u2026) theo hai tr\u01b0\u1eddng h\u1ee3p c\u00f3 ph\u00e1t sinh thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ho\u1eb7c kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf, nh\u1eb1m ph\u1ea3n \u00e1nh \u0111\u00fang nguy\u00ean gi\u00e1 TSC\u0110, \u0111\u00fang ngu\u1ed3n h\u00ecnh th\u00e0nh, v\u00e0 \u0111\u1ea3m b\u1ea3o chi ph\u00ed \u2013 thu\u1ebf \u2013 t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 tr\u00ean ph\u1ea7n m\u1ec1m iHOS K\u1ebf to\u00e1n.<\/p>\n<\/div><\/div>\n
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2. \u00d0\u1ecbnh kho\u1ea3n<\/h3>\n
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Mua TSC\u0110 b\u1eb1ng ngu\u1ed3n kh\u00e1c (Ngu\u1ed3n thu SXKD, ngu\u1ed3n thu vi\u1ec7n ph\u00ed, \u2026) (kh\u00f4ng thu\u1ed9c ngu\u1ed3n NSNN ho\u1eb7c c\u00e1c Qu\u1ef9) v\u1ec1 \u0111\u1ec3 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng SXKD.<\/p>\n
\u2013 N\u1ebfu TSC\u0110 mua v\u00e0o d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng SXKD h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT th\u00ec nguy\u00ean gi\u00e1 TSC\u0110 mua v\u00e0o l\u00e0 gi\u00e1 mua ch\u01b0a c\u00f3 thu\u1ebf GTGT, ghi:<\/strong><\/p>\n
N\u1ee3 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/p>\n
N\u1ee3 TK 1332 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/p>\n
C\u00f3 c\u00e1c TK 111, 112, 331,\u2026 (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/p>\n
\u2013 N\u1ebfu TSC\u0110 mua v\u00e0o d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT, th\u00ec nguy\u00ean gi\u00e1 TSC\u0110 mua v\u00e0o l\u00e0 t\u1ed5ng gi\u00e1 thanh to\u00e1n (bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT), ghi:<\/strong><\/p>\n
N\u1ee3 TK 211: T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh<\/p>\n
C\u00f3 c\u00e1c TK 111, 112, 331,\u2026 (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/p>\n<\/div><\/div>\n
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3. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\n
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B\u01b0\u1edbc 1:<\/strong> V\u00e0o ph\u00e2n h\u1ec7 T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh\\Khai b\u00e1o t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong> ho\u1eb7c v\u00e0o menu Danh m\u1ee5c\\T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong>. Nh\u1ea5n Th\u00eam<\/strong>.<\/p>\n
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B\u01b0\u1edbc 2:<\/strong> Khai b\u00e1o th\u00f4ng tin t\u1ea1i m\u1ee5c Th\u00f4ng tin chung: M\u00e3 t\u00e0i s\u1ea3n, T\u00ean t\u00e0i s\u1ea3n, Lo\u1ea1i t\u00e0i s\u1ea3n, Ph\u00f2ng\/Ban, Ngu\u1ed3n HT: Ngu\u1ed3n v\u1ed1n kinh doanh <\/strong>v\u00e0 1 s\u1ed1 th\u00f4ng tin kh\u00e1c.<\/p>\n
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B\u01b0\u1edbc 3:<\/strong> Khai b\u00e1o th\u00f4ng tin t\u1ea1i m\u1ee5c Th\u00f4ng tin hao m\u00f2n\/kh\u1ea5u hao<\/strong>.<\/p>\n
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Nh\u1eadp\u00a0Ng\u00e0y mua, Ng\u00e0y ghi t\u0103ng, Ng\u00e0y s\u1eed d\u1ee5ng<\/strong>.<\/li>\n
Nh\u1eadp\u00a0Nguy\u00ean gi\u00e1<\/strong>.<\/li>\n
Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n c\u00f3 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng SXKD th\u00ec nh\u1eadp\u00a0T\u1ef7 l\u1ec7 SD v\u00e0o SXKD<\/strong>.<\/li>\n
Ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng t\u00ednh hao m\u00f2n, kh\u1ea5u hao (n\u1ebfu c\u00f3) t\u1ea1i\u00a0Th\u00f4ng tin hao m\u00f2n\/kh\u1ea5u hao<\/strong>.<\/li>\n
N\u1ebfu TSC\u0110 c\u00f3 t\u00ednh kh\u1ea5u hao th\u00ec ch\u1ecdn th\u00eam K\u1ef3 t\u00ednh kh\u1ea5u hao<\/strong> v\u00e0 nh\u1eadp Th\u1eddi gian t\u00ednh kh\u1ea5u hao<\/strong>.<\/li>\n<\/ul>\n
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B\u01b0\u1edbc 4:<\/strong> Khai b\u00e1o th\u00f4ng tin t\u1ea1i m\u1ee5c Ph\u1ee5 t\u00f9ng k\u00e8m theo<\/strong>.<\/p>\n
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B\u01b0\u1edbc 5:<\/strong> Nh\u00e2\u0301n C\u00e2\u0301t<\/strong>.\u00a0<\/p>\n
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B\u01b0\u1edbc 6:<\/strong>\u00a0Ch\u1ecdn h\u00ecnh th\u1ee9c mua s\u1eafm TSC\u0110. V\u00ed d\u1ee5 ch\u1ecdn Mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh b\u1eb1ng ti\u1ec1n g\u1eedi.<\/strong><\/p>\n
B\u01b0\u1edbc 7:<\/strong> Ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng sinh ch\u1ee9ng t\u1eeb Chi ti\u1ec1n g\u1eedi mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, h\u1ea1ch to\u00e1n TK N\u1ee3 211, TK C\u00f3 1121.<\/p>\n
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B\u01b0\u1edbc 8:<\/strong> Nh\u1ea5n C\u1ea5t.<\/strong><\/p>\n<\/div><\/div>\n
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4. L\u01b0u \u00fd<\/h3>\n
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Tr\u01b0\u1eddng h\u1ee3p chuy\u1ec3n ti\u1ec1n mua nhi\u1ec1u t\u00e0i s\u1ea3n tr\u00ean 1 \u1ee7y nhi\u1ec7m chi\/phi\u1ebfu chi <\/strong>anh\/ch\u1ecb c\u00f3 th\u1ec3 l\u00e0m nh\u01b0 sau:<\/p>\n
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V\u00e0o Ti\u1ec1n g\u1eedi\\Chi ti\u1ec1n\\ Chi ti\u1ec1n g\u1eedi<\/strong> ho\u1eb7c v\u00e0o Ti\u1ec1n m\u1eb7t\\L\u1eadp phi\u1ebfu chi\\Phi\u1ebfu chi<\/strong>: H\u1ea1ch to\u00e1n N\u1ee3 TK 331\/ C\u00f3 TK 111, 112.<\/li>\n
V\u00e0o khai b\u00e1o t\u00e0i s\u1ea3n v\u00e0 sinh ch\u1ee9ng t\u1eeb mua t\u00e0i s\u1ea3n b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u1eb7c mua t\u00e0i s\u1ea3n b\u1eb1ng ti\u1ec1n g\u1eedi, s\u1eeda l\u1ea1i h\u1ea1ch to\u00e1n N\u1ee3 TK 211\/ C\u00f3 TK 331.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"
Nh\u1ea5n chu\u1ed9t tr\u00e1i v\u00e0o d\u1ea5u + \u0111\u1ec3 xem chi ti\u1ebft<\/p>\n","protected":false},"author":2,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"ub_ctt_via":"","footnotes":""},"ht-kb-category":[238],"ht-kb-tag":[],"class_list":["post-10595","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ghi-tang-tscd"],"_links":{"self":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/10595","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/comments?post=10595"}],"version-history":[{"count":7,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/10595\/revisions"}],"predecessor-version":[{"id":77023,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb\/10595\/revisions\/77023"}],"wp:attachment":[{"href":"\/ke-toan\/wp-json\/wp\/v2\/media?parent=10595"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-category?post=10595"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/ke-toan\/wp-json\/wp\/v2\/ht-kb-tag?post=10595"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}