{"id":7903,"date":"2020-09-07T09:12:12","date_gmt":"2020-09-07T09:12:12","guid":{"rendered":"http:\/\/helpmimosa2020.misa.vn\/?post_type=ht_kb&p=7903"},"modified":"2025-11-10T09:36:55","modified_gmt":"2025-11-10T02:36:55","slug":"toi-muon-chi-luong-tu-nguon-thu-hoat-dong-san-xuat-kinh-doanh-thi-lam-the-nao","status":"publish","type":"ht_kb","link":"\/ke-toan\/kb\/toi-muon-chi-luong-tu-nguon-thu-hoat-dong-san-xuat-kinh-doanh-thi-lam-the-nao\/","title":{"rendered":"T\u00f4i mu\u1ed1n chi l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m t\u1eeb ngu\u1ed3n thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh th\u00ec l\u00e0m th\u1ebf n\u00e0o?"},"content":{"rendered":"

\n

<\/span><\/p>\n

1. T\u1ed5ng quan<\/h3>\n
<\/div>
\n
B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n v\u00e0 thao t\u00e1c chi l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n s\u1eed d\u1ee5ng ngu\u1ed3n thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh (SXKD) qua 3 b\u01b0\u1edbc: thu ti\u1ec1n, chi l\u01b0\u01a1ng v\u00e0 chi b\u1ea3o hi\u1ec3m\/KPC\u0110 gi\u00fap ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c, minh b\u1ea1ch theo \u0111\u00fang ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n.<\/p>\n
\n<\/div><\/div>\n
<\/span><\/p>\n
2. \u0110\u1ecbnh kho\u1ea3n<\/h3>\n
<\/div>
\n
B\u01b0\u1edbc 1: T<\/strong>hu \u0111\u01b0\u1ee3c ti\u1ec1n t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/strong>:<\/p>\n
\n
N\u1ebfu thu b\u1eb1ng ti\u1ec1n g\u1eedi: N\u1ee3 TK 1121\/C\u00f3 TK 5311<\/li>\n
N\u1ebfu thu ti\u1ec1n m\u1eb7t: N\u1ee3\u00a0 TK 111\/C\u00f3 TK 5311<\/li>\n
Mang ti\u1ec1n m\u1eb7t thu \u0111\u01b0\u1ee3c n\u1ed9p t\u00e0i kho\u1ea3n kho b\u1ea1c : N\u1ee3 TK 1121\/C\u00f3 TK 111<\/li>\n<\/ul>\n
B\u01b0\u1edbc 2: Chi l\u01b0\u01a1ng cho c\u00e1n b\u1ed9, nh\u00e2n vi\u00ean:<\/strong><\/p>\n
\n
Chuy\u1ec3n l\u01b0\u01a1ng t\u1eeb TK kho b\u1ea1c v\u1ec1 TK ng\u00e2n h\u00e0ng c\u1ee7a \u0111\u01a1n v\u1ecb :\u00a0<\/b>N\u1ee3 TK 1121\/C\u00f3 TK 1121<\/li>\n
Chi l\u01b0\u01a1ng t\u1eeb ngu\u1ed3n s\u1ea3n xu\u1ea5t, kinh doanh : <\/strong>N\u1ee3 TK 334\/C\u00f3 c\u00e1c TK 1121<\/li>\n
H\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng:\u00a0<\/strong>N\u1ee3 c\u00e1c TK 6421, 154\/C\u00f3 TK 334.<\/li>\n<\/ul>\n
B\u01b0\u1edbc 3: Chi b\u1ea3o hi\u1ec3m, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n:<\/strong><\/p>\n
\n
Chi b\u1ea3o hi\u1ec3m, KPC\u0110 : N\u1ee3 TK 332\/C\u00f3 TK 1121<\/li>\n
H\u1ea1ch to\u00e1n chi ph\u00ed b\u1ea3o hi\u1ec3m, KPC\u0110:<\/li>\n<\/ul>\n
N\u1ee3 c\u00e1c TK 6421, 154\/C\u00f3 TK 332: B\u1ea3o hi\u1ec3m c\u01a1 quan \u0111\u00f3ng<\/p>\n
N\u1ee3 TK 332\/C\u00f3 TK 334 : B\u1ea3o hi\u1ec3m kh\u1ea5u tr\u1eeb v\u00e0o l\u01b0\u01a1ng<\/p>\n
N\u1ee3 TK 6421, 154\/C\u00f3 TK 334: Chi ph\u00ed b\u1ea3o hi\u1ec3m kh\u1ea5u tr\u1eeb v\u00e0o l\u01b0\u01a1ng<\/p>\n<\/div><\/div>\n
<\/span><\/p>\n
3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n
<\/div>
\n
\u0110\u1ec3 chi l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m t\u1eeb ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh,anh\/ch\u1ecb th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n\n\n\n
\n<\/div><\/div>\n
<\/span><\/p>\n
B\u01b0\u1edbc 1 :<\/b> Khi c\u00f3 ph\u00e1t sinh thu ti\u1ec1n<\/h4>\n
<\/div>
\n
Tr\u01b0\u1eddng h\u1ee3p 1: N\u1ebfu thu b\u1eb1ng ti\u1ec1n m\u1eb7t<\/h5>\n
1. Thu ti\u1ec1n m\u1eb7t<\/strong><\/p>\n
\n
\n
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V\u00e0o ph\u00e2n h\u1ec7 Ti\u00ea\u0300n m\u0103\u0323t\\Quy tr\u00ecnh \\L\u00e2\u0323p phi\u00ea\u0301u thu, nh\u1ea5n\u00a0 Phi\u1ebfu thu.<\/b><\/li>\n
H\u1ea1ch to\u00e1n: N\u1ee3 TK 1111\/ C\u00f3 TK 5311.<\/li>\n
Nh\u1ea5n C\u1ea5t<\/strong>\u00a0<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
2. N\u1ed9p ti\u1ec1n m\u1eb7t v\u00e0o t\u00e0i kho\u1ea3n kho b\u1ea1c:<\/strong><\/p>\n
\n
\n
\n
V\u00e0o Ti\u1ec1n m\u1eb7t\\Quy tr\u00ecnh\\L\u1eadp phi\u1ebfu chi, nh\u1ea5n Phi\u1ebfu chi n\u1ed9p ti\u1ec1n v\u00e0o NH, KB.<\/strong><\/li>\n
H\u1ea1ch to\u00e1n N\u1ee3 1121\/ C\u00f3 1111.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\n
\n
\n
Nh\u1ea5n C\u1ea5t<\/strong>\u00a0<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
Tr\u01b0\u1eddng h\u1ee3p 2: N\u1ebfu thu ti\u1ec1n g\u1eedi<\/strong><\/h5>\n
\n
\n
\n
\n
\n
V\u00e0o ph\u00e2n h\u1ec7 Ti\u1ec1n g\u1eedi\\Quy tr\u00ecnh \\<\/b> Thu ti\u1ec1n g\u1eedi, nh\u1ea5n Thu ti\u1ec1n g\u1eedi.<\/strong><\/li>\n
H\u1ea1ch to\u00e1n: N\u1ee3 TK 1121\/ C\u00f3 5311.<\/li>\n
Nh\u1ea5n C\u1ea5t<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div><\/div>\n
<\/span><\/p>\n
B\u01b0\u1edbc 2<\/b>: Khi ph\u00e1t sinh chi ti\u1ec1n l\u01b0\u01a1ng<\/h4>\n
<\/div>
\n
1. Chi l\u01b0\u01a1ng<\/h5>\n
\n
Chuy\u1ec3n l\u01b0\u01a1ng t\u1eeb TK kho b\u1ea1c sang TK ng\u00e2n h\u00e0ng \u0111\u1ec3 tr\u1ea3 l\u01b0\u01a1ng:<\/strong> (N\u1ebfu \u0111\u01a1n v\u1ecb c\u1ea7n chuy\u1ec3n l\u01b0\u01a1ng t\u1eeb TK kho b\u1ea1c =>\u00a0 TK ng\u00e2n h\u00e0ng c\u1ee7a \u0111\u01a1n v\u1ecb => TK ATM c\u1ee7a t\u1eebng c\u00e1n b\u1ed9 nh\u00e2n vi\u00ean)\n
\n
V\u00e0o ph\u00e2n h\u1ec7 Ti\u1ec1n g\u1eedi\/ Chuy\u1ec3n ti\u1ec1n n\u1ed9i b\u1ed9.<\/strong><\/li>\n
H\u1ea1ch to\u00e1n: N\u1ee3 1121\/C\u00f3 1121 (T\u1eeb TK NH,KB: ch\u1ecdn TK kho b\u1ea1c ; \u0110\u1ebfn TKNH,KB: ch\u1ecdn TK ng\u00e2n h\u00e0ng \u0111\u1ec3 tr\u1ea3 l\u01b0\u01a1ng).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\n
\n
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Nh\u1ea5n C\u1ea5t<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
\n
Chi l\u01b0\u01a1ng:<\/strong> (\u1ee6y nhi\u1ec7m chi qua ng\u00e2n h\u00e0ng)\n
\n
V\u00e0o ph\u00e2n h\u1ec7 Ti\u1ec1n g\u1eedi\\Quy tr\u00ecnh\\Chi ti\u1ec1n g\u1eedi, <\/b>nh\u1ea5n Chi ti\u1ec1n g\u1eedi<\/b>.<\/b><\/li>\n
H\u1ea1ch to\u00e1n: N\u1ee3 TK 334\/C\u00f3 TK 1121.<\/li>\n
Nh\u1ea5t C\u1ea5t<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
2. H\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng<\/h5>\n
\n
Sau khi c\u1ea5t ch\u1ee9ng t\u1eeb chi ti\u1ec1n g\u1eedi, ph\u1ea7n m\u1ec1m s\u1ebd hi\u1ec3n th\u1ecb th\u00f4ng b\u00e1o sinh ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng . Anh\/ch\u1ecb nh\u1ea5n C\u00f3<\/strong> \u0111\u1ec3 ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng sinh ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c\u00a0<\/li>\n<\/ul>\n
L\u01b0u \u00fd:<\/strong> N\u1ebfu nh\u1ea5n Kh\u00f4ng,<\/strong>\u00a0anh\/ch\u1ecb v\u00e0o m\u0169i t\u00ean c\u1ea1nh Ti\u1ec7n \u00edch<\/strong> ch\u1ecdn H\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng<\/strong> \u0111\u1ec3 ph\u1ea7n m\u1ec1m sinh l\u1ea1i ch\u1ee9ng t\u1eeb<\/p>\n
\n
S\u1eeda l\u1ea1i h\u1ea1ch to\u00e1n N\u1ee3 c\u00e1c TK 154, 6421\/C\u00f3 TK 334<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\n
Nh\u1ea5n C\u1ea5t<\/strong>\u00a0<\/li>\n<\/ul>\n<\/div><\/div>\n
<\/span><\/p>\n
B\u01b0\u1edbc 3: <\/b>Khi ph\u00e1t sinh chi thanh to\u00e1n b\u1ea3o hi\u1ec3m, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/h4>\n
<\/div>
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1. B\u1ea3o hi\u1ec3m<\/h5>\n
\n
Chi thanh to\u00e1n b\u1ea3o hi\u1ec3m:<\/strong>\n
\n
V\u00e0o ph\u00e2n h\u1ec7 Ti\u1ec1n g\u1eedi\\Quy tr\u00ecnh\\Chi ti\u1ec1n g\u1eedi, <\/strong>nh\u1ea5n Chi ti\u1ec1n g\u1eedi.<\/strong>
\n<\/b><\/li>\n
H\u1ea1ch to\u00e1n: (t\u01b0\u01a1ng \u1ee9ng v\u1edbi t\u1eebng ti\u1ec3u m\u1ee5c l\u01b0\u01a1ng, b\u1ea3o hi\u1ec3m)
\nN\u1ee3 TK 3321\/ C\u00f3 112
\nN\u1ee3 TK 3322\/ C\u00f3 112
\nN\u1ee3 TK 3323\/ C\u00f3 112<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\n
\n
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Nh\u1ea5n C\u1ea5t<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
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H\u1ea1ch to\u00e1n chi ph\u00ed b\u1ea3o hi\u1ec3m<\/strong><\/li>\n<\/ul>\n
\n
\n
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Sau khi c\u1ea5t ch\u1ee9ng t\u1eeb chi ti\u1ec1n g\u1eedi, ph\u1ea7n m\u1ec1m s\u1ebd hi\u1ec3n th\u1ecb th\u00f4ng b\u00e1o sinh ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed b\u1ea3o hi\u1ec3m . Anh\/ch\u1ecb nh\u1ea5n C\u00f3<\/strong> \u0111\u1ec3 ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng sinh ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c\u00a0<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
L\u01b0u \u00fd:<\/strong> N\u1ebfu nh\u1ea5n Kh\u00f4ng,<\/strong> anh\/ch\u1ecb v\u00e0o m\u0169i t\u00ean c\u1ea1nh Ti\u1ec7n \u00edch ch\u1ecdn h\u1ea1ch to\u00e1n chi ph\u00ed b\u1ea3o hi\u1ec3m \u0111\u1ec3 ph\u1ea7n m\u1ec1m sinh l\u1ea1i ch\u1ee9ng t\u1eeb<\/p>\n
\n
\n
\n
S\u1eeda l\u1ea1i h\u1ea1ch to\u00e1n
\n+ Kh\u1ea5u tr\u1eeb v\u00e0o l\u01b0\u01a1ng:
\nN\u1ee3 TK 154, 642\/ C\u00f3 TK 334\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0
\nN\u1ee3 TK 334\/ C\u00f3 TK 3321\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 BHXH kh\u1ea5u tr\u1eeb v\u00e0o l\u01b0\u01a1ng
\nN\u1ee3 TK 334\/ C\u00f3 TK 3322\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 BHYT kh\u1ea5u tr\u1eeb v\u00e0o l\u01b0\u01a1ng
\nN\u1ee3 TK 334\/ C\u00f3 TK 3323\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 BHTN kh\u1ea5u tr\u1eeb v\u00e0o l\u01b0\u01a1ng
\n+ C\u01a1 quan \u0111\u00f3ng:
\nN\u1ee3 TK154, 642\/ C\u00f3 TK 3321\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 BHXH c\u01a1 quan \u0111\u00f3ng
\nN\u1ee3 TK154, 642\/ C\u00f3 TK 3322\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 BHYT c\u01a1 quan \u0111\u00f3ng
\nN\u1ee3 TK154, 642\/ C\u00f3 TK 3323\u00a0 \u00a0 \u00a0 \u00a0BHTN c\u01a1 quan \u0111\u00f3ng<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\n
\n
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Nh\u1ea5n C\u1ea5t<\/strong>\u00a0<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
2. Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/h5>\n
H\u1ea1ch to\u00e1n t\u01b0\u01a1ng t\u1ef1 chi thanh to\u00e1n b\u1ea3o hi\u1ec3m:<\/p>\n
\n
Chi thanh to\u00e1n kinh ph\u00ed c\u00f4ng \u0111o\u00e0n<\/strong>\n
\n
V\u00e0o ph\u00e2n h\u1ec7 Ti\u1ec1n g\u1eedi\\Quy tr\u00ecnh\\Chi ti\u1ec1n g\u1eedi, <\/b>nh\u1ea5n Chi ti\u1ec1n g\u1eedi.
\n<\/b><\/li>\n
H\u1ea1ch to\u00e1n: N\u1ee3 TK 3324\/C\u00f3 1121.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\n
\n
\n
Nh\u1ea5n C\u1ea5t<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
\n
H\u1ea1ch to\u00e1n chi ph\u00ed kinh ph\u00ed c\u00f4ng \u0111o\u00e0n
\n<\/strong><\/p>\n
\n
Sau khi c\u1ea5t ch\u1ee9ng t\u1eeb chi ti\u1ec1n g\u1eedi, ph\u1ea7n m\u1ec1m s\u1ebd hi\u1ec3n th\u1ecb th\u00f4ng b\u00e1o sinh ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed b\u1ea3o hi\u1ec3m . Anh\/ch\u1ecb nh\u1ea5n C\u00f3<\/strong> \u0111\u1ec3 ph\u1ea7n m\u1ec1m t\u1ef1 \u0111\u1ed9ng sinh ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c\u00a0<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
L\u01b0u \u00fd:<\/strong> N\u1ebfu nh\u1ea5n Kh\u00f4ng,<\/strong> anh\/ch\u1ecb v\u00e0o m\u0169i t\u00ean c\u1ea1nh Ti\u1ec7n \u00edch ch\u1ecdn h\u1ea1ch to\u00e1n chi ph\u00ed b\u1ea3o hi\u1ec3m \u0111\u1ec3 ph\u1ea7n m\u1ec1m sinh l\u1ea1i ch\u1ee9ng t\u1eeb<\/p>\n
\n
\n
\n
S\u1eeda l\u1ea1i h\u1ea1ch to\u00e1n: N\u1ee3 154, 6421\/C\u00f3 3323.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
$\"\"$ <\/p>\n
\n
\n
\n
Nh\u1ea5n C\u1ea5t<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
<\/p>\n","protected":false},"excerpt":{"rendered":"
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