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 gi\u00fap Anh\/Ch\u1ecb n\u1eafm \u0111\u01b0\u1ee3c quy tr\u00ecnh h\u1ea1ch to\u00e1n l\u00e3i ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng, kho b\u1ea1c v\u00e0 tr\u1ea3 ph\u00ed d\u1ecbch v\u1ee5 thanh to\u00e1n c\u1ee7a ng\u00e2n h\u00e0ng, kho b\u1ea1c (Ph\u00ed chuy\u1ec3n ti\u1ec1n) tr\u00ean ph\u1ea7n m\u1ec1m. Vi\u1ec7c n\u00e0y \u0111\u1ea3m b\u1ea3o ghi nh\u1eadn \u0111\u00fang doanh thu t\u00e0i ch\u00ednh, chi ph\u00ed t\u00e0i ch\u00ednh v\u00e0 ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c s\u1ed1 d\u01b0 t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi theo quy \u0111\u1ecbnh k\u1ebf to\u00e1n hi\u1ec7n h\u00e0nh.\u00a0<\/p>\n<\/div><\/div>\n
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2. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n
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1. L\u00e3i ti\u1ec1n g\u1eedi<\/strong><\/p>\n
Khi ph\u00e1t sinh l\u00e3i ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, Kho b\u1ea1c, ghi:\u00a0<\/p>\n
N\u1ee3 TK 112: Chi ti\u1ebft t\u00e0i kho\u1ea3n Ng\u00e2n h\u00e0ng, Kho b\u1ea1c<\/p>\n
\u00a0 \u00a0 \u00a0 C\u00f3 TK 515: Doanh thu t\u00e0i ch\u00ednh\u00a0<\/p>\n
B\u1ea1n c\u00f3 th\u1ec3 tham kh\u1ea3o th\u00eam c\u00e2u tr\u1ea3 l\u1eddi c\u1ee7a B\u1ed9 T\u00e0i Ch\u00ednh li\u00ean quan \u0111\u1ebfn h\u1ea1ch to\u00e1n l\u00e3i ti\u1ec1n g\u1eedi t\u1ea1i \u0111\u00e2y<\/a><\/em><\/p>\n
2.\u00a0 Tr\u1ea3 ph\u00ed d\u1ecbch v\u1ee5 thanh to\u00e1n c\u1ee7a Ng\u00e2n h\u00e0ng, Kho b\u1ea1c\u00a0<\/strong><\/p>\n
\u0110\u1ed1i v\u1edbi c\u00e1c T\u00e0i kho\u1ea3n Ng\u00e2n h\u00e0ng, Kho b\u1ea1c \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u00e3i ti\u1ec1n g\u1eedi, khi tr\u1ea3 c\u00e1c kho\u1ea3n ph\u00ed d\u1ecbch v\u1ee5 c\u1ee7a Ng\u00e2n h\u00e0ng, Kho b\u1ea1c ghi:\u00a0<\/p>\n
N\u1ee3 TK 615: Chi ph\u00ed t\u00e0i ch\u00ednh\u00a0<\/p>\n
\u00a0 \u00a0 \u00a0 C\u00f3 TK 112: Chi ti\u1ebft t\u00e0i kho\u1ea3n Ng\u00e2n h\u00e0ng, Kho b\u1ea1c<\/p>\n<\/div><\/div>\n
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3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n
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3.1. L\u00e3i ti\u1ec1n g\u1eedi<\/strong><\/h4>\n
B\u01b0\u1edbc 1:<\/strong> V\u00e0o ph\u00e2n h\u1ec7 Ti\u1ec1n g\u1eedi\\Thu ti\u1ec1n\\Thu ti\u1ec1n g\u1eedi. <\/strong><\/p>\n
B\u01b0\u1edbc 2:<\/strong> \u1ede giao di\u1ec7n nh\u1eadp li\u1ec7u, Khai b\u00e1o c\u00e1c th\u00f4ng tin:\u00a0<\/p>\n
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Ch\u1ecdn N\u1ed9p v\u00e0o TK Ng\u00e2n h\u00e0ng, Kho b\u1ea1c <\/strong>t\u01b0\u01a1ng \u1ee9ng ph\u00e1t sinh l\u00e3i ti\u1ec1n g\u1eedi<\/li>\n
H\u1ea1ch to\u00e1n N\u1ee3 TK 1121<\/strong>, C\u00f3 TK 515, <\/strong>s\u1ed1 ti\u1ec1n l\u00e3i.<\/li>\n<\/ul>\n
L\u01b0u \u00fd:<\/em><\/strong> N\u1ebfu TK 1121<\/strong> theo d\u00f5i theo ngu\u1ed3n, b\u1ea1n c\u1ea7n ch\u1ecdn \u0111\u00fang ngu\u1ed3n c\u1ee7a ho\u1ea1t \u0111\u1ed9ng ph\u00e1t sinh l\u00e3i ti\u1ec1n g\u1eedi\u00a0<\/em><\/p>\n
$\"\"$ <\/strong><\/p>\n
B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n C\u1ea5t<\/strong><\/p>\n
3.2 Tr\u1ea3 ph\u00ed d\u1ecbch v\u1ee5 thanh to\u00e1n c\u1ee7a Ng\u00e2n h\u00e0ng, Kho b\u1ea1c\u00a0<\/strong><\/h4>\n
B\u01b0\u1edbc 1:<\/strong> V\u00e0o Ti\u1ec1n g\u1eedi\\Chi\u00a0ti\u1ec1n\\Chi ti\u1ec1n g\u1eedi.<\/strong><\/p>\n
B\u01b0\u1edbc 2:<\/strong> \u1ede giao di\u1ec7n nh\u1eadp li\u1ec7u, Khai b\u00e1o c\u00e1c th\u00f4ng tin<\/p>\n
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T\u00e0i kho\u1ea3n chi: <\/strong>ch\u1ecdn TK Ng\u00e2n h\u00e0ng, Kho b\u1ea1c<\/strong> t\u01b0\u01a1ng \u1ee9ng ph\u00e1t sinh c\u00e1c kho\u1ea3n ph\u00ed thanh to\u00e1n<\/li>\n
H\u1ea1ch to\u00e1n N\u1ee3 TK 615<\/strong>, C\u00f3 TK 1121, <\/strong>s\u1ed1 ti\u1ec1n tr\u1ea3 c\u00e1c ph\u00ed d\u1ecbch v\u1ee5\u00a0<\/li>\n<\/ul>\n
L\u01b0u \u00fd:<\/em><\/strong> N\u1ebfu TK 1121<\/strong> theo d\u00f5i theo ngu\u1ed3n, b\u1ea1n c\u1ea7n ch\u1ecdn \u0111\u00fang ngu\u1ed3n c\u1ee7a ho\u1ea1t \u0111\u1ed9ng ph\u00e1t sinh tr\u1ea3 ph\u00ed d\u1ecbch v\u1ee5<\/em><\/p>\n
$\"\"$ <\/p>\n
B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n C\u1ea5t<\/strong><\/p>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"
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