<\/span><\/h3>\nTheo quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 90 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, k\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung c\u1ee7a t\u00e0i kho\u1ea3n 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n
B\u00ean N\u1ee3:<\/strong><\/p>\n\n- Chi ph\u00ed l\u00e3i ti\u1ec1n vay, l\u00e3i mua h\u00e0ng tr\u1ea3 ch\u1eadm, l\u00e3i thu\u00ea t\u00e0i s\u1ea3n thu\u00ea t\u00e0i ch\u00ednh.<\/li>\n
- L\u1ed7 ph\u00e1t sinh t\u1eeb b\u00e1n ngo\u1ea1i t\u1ec7.<\/li>\n
- Chi\u1ebft kh\u1ea5u thanh to\u00e1n cho ng\u01b0\u1eddi mua.<\/li>\n
- C\u00e1c kho\u1ea3n l\u1ed7 t\u1eeb thanh l\u00fd ho\u1eb7c b\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0.<\/li>\n
- L\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i trong k\u1ef3, bao g\u1ed3m c\u1ea3 l\u1ed7 t\u1ef7 gi\u00e1 t\u1eeb vi\u1ec7c \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 v\u00e0o cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh.<\/li>\n
- S\u1ed1 ti\u1ec1n tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh, d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u1eeb \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c.<\/li>\n
- C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c c\u00f3 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh.<\/li>\n<\/ul>\n
B\u00ean C\u00f3:<\/strong><\/p>\n\n- Ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh ho\u1eb7c d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u1eeb \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c (n\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp trong k\u1ef3 nh\u1ecf h\u01a1n s\u1ed1 d\u01b0 d\u1ef1 ph\u00f2ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft c\u1ee7a n\u0103m tr\u01b0\u1edbc).<\/li>\n
- C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed t\u00e0i ch\u00ednh.<\/li>\n
- Cu\u1ed1i k\u1ef3, to\u00e0n b\u1ed9 chi ph\u00ed t\u00e0i ch\u00ednh ph\u00e1t sinh trong k\u1ef3 s\u1ebd \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/li>\n<\/ul>\n
L\u01b0u \u00fd quan tr\u1ecdng:<\/strong><\/p>\n\n- T\u00e0i kho\u1ea3n 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3, v\u00ec c\u00e1c chi ph\u00ed n\u00e0y \u0111\u1ec1u \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n v\u00e0o k\u1ebft qu\u1ea3 kinh doanh.<\/li>\n
- T\u00e0i kho\u1ea3n 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh kh\u00f4ng c\u00f3 t\u00e0i kho\u1ea3n c\u1ea5p 2, do \u0111\u00e2y l\u00e0 t\u00e0i kho\u1ea3n t\u1ed5ng h\u1ee3p d\u00f9ng \u0111\u1ec3 ghi nh\u1eadn c\u00e1c kho\u1ea3n chi ph\u00ed t\u00e0i ch\u00ednh ph\u00e1t sinh.<\/li>\n<\/ul>\n
Vi\u1ec7c n\u1eafm v\u1eefng k\u1ebft c\u1ea5u v\u00e0 c\u00e1c n\u1ed9i dung h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n n\u00e0y s\u1ebd gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd chi ph\u00ed t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 hi\u1ec7u qu\u1ea3, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n
![\"2.](\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/accounting-firm-logo-1024x709.jpg\" "\\"\\"")
<\/p>\n
<\/span><\/span>3. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu<\/span><\/h3>\n\u0110\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n cho c\u00e1c giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu l\u00e0 v\u00f4 c\u00f9ng quan tr\u1ecdng. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 nh\u1eefng ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n chi ti\u1ebft \u00e1p d\u1ee5ng cho m\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ph\u1ed5 bi\u1ebfn li\u00ean quan \u0111\u1ebfn t\u00e0i kho\u1ea3n 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh, gi\u00fap doanh nghi\u1ec7p ghi nh\u1eadn v\u00e0 qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 c\u00e1c chi ph\u00ed t\u00e0i ch\u00ednh.<\/p>\n
C\u0103n c\u1ee9 Kho\u1ea3n 3 \u0110i\u1ec1u 90 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong>, ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n c\u00e1c giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu c\u1ee7a t\u00e0i kho\u1ea3n 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n3.1 Khi ph\u00e1t sinh chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng b\u00e1n ch\u1ee9ng kho\u00e1n, cho vay v\u1ed1n, giao d\u1ecbch ngo\u1ea1i t\u1ec7:<\/strong><\/p>\n\n- Ghi nh\u1eadn:<\/strong>\n
\n- N\u1ee3 t\u00e0i kho\u1ea3n 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh<\/li>\n
- C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n 111, 112, 141, …<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
3.2 Khi b\u00e1n ch\u1ee9ng kho\u00e1n kinh doanh, thanh l\u00fd ho\u1eb7c nh\u01b0\u1ee3ng b\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft v\u1edbi l\u1ed7 ph\u00e1t sinh:<\/strong><\/p>\n\n- Ghi nh\u1eadn:<\/strong>\n
\n- N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n 111, 112, \u2026 (gi\u00e1 b\u00e1n theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n nh\u1eadn \u0111\u01b0\u1ee3c)<\/li>\n
- N\u1ee3 t\u00e0i kho\u1ea3n 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh (l\u1ed7 ph\u00e1t sinh)<\/li>\n
- C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n 121, 221, 222, 228 (gi\u00e1 tr\u1ecb ghi s\u1ed5)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
3.3 Khi nh\u1eadn l\u1ea1i v\u1ed1n g\u00f3p v\u00e0o c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft m\u00e0 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n chia nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb v\u1ed1n g\u00f3p:<\/strong><\/p>\n\n- Ghi nh\u1eadn:<\/strong>\n
\n- N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n 111, 112, 152, 156, 211, \u2026 (gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u00e0i s\u1ea3n chia)<\/li>\n
- N\u1ee3 t\u00e0i kho\u1ea3n 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh (s\u1ed1 l\u1ed7)<\/li>\n
- C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n 221, 222<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
3.4 Khi doanh nghi\u1ec7p b\u00e1n c\u1ed5 phi\u1ebfu d\u01b0\u1edbi h\u00ecnh th\u1ee9c ho\u00e1n \u0111\u1ed5i, v\u00e0 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu nh\u1eadn v\u1ec1 th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a c\u1ed5 phi\u1ebfu mang \u0111i trao \u0111\u1ed5i:<\/strong><\/p>\n\n- Ghi nh\u1eadn:<\/strong>\n
\n- N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n 121, 221, 222, 228 (gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ed5 phi\u1ebfu nh\u1eadn v\u1ec1)<\/li>\n
- N\u1ee3 t\u00e0i kho\u1ea3n 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh (ch\u00eanh l\u1ec7ch)<\/li>\n
- C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n 121, 221, 222, 228 (gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u1ed5 phi\u1ebfu mang trao \u0111\u1ed5i)<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
3.5 Khi l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh v\u00e0 d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c:<\/strong><\/p>\n\n- N\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng k\u1ef3 n\u00e0y l\u1edbn h\u01a1n k\u1ef3 tr\u01b0\u1edbc, ghi:\n
\n- N\u1ee3 t\u00e0i kho\u1ea3n 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh<\/li>\n
- C\u00f3 t\u00e0i kho\u1ea3n 229 \u2013 D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n<\/li>\n<\/ul>\n<\/li>\n
- N\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng k\u1ef3 n\u00e0y nh\u1ecf h\u01a1n k\u1ef3 tr\u01b0\u1edbc, ghi:\n
\n- N\u1ee3 t\u00e0i kho\u1ea3n 229 \u2013 D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n<\/li>\n
- C\u00f3 t\u00e0i kho\u1ea3n 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
3.6 Chi\u1ebft kh\u1ea5u thanh to\u00e1n cho ng\u01b0\u1eddi mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ph\u1ea3i thanh to\u00e1n theo th\u1ecfa thu\u1eadn:<\/strong><\/p>\n\n- Ghi nh\u1eadn:<\/strong>\n
\n- N\u1ee3 t\u00e0i kho\u1ea3n 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh<\/li>\n
- C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n 131, 111, 112, …<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
3.7 Chi ph\u00ed li\u00ean quan \u0111\u1ebfn kho\u1ea3n vay (ngo\u00e0i l\u00e3i vay), nh\u01b0 chi ph\u00ed ki\u1ec3m to\u00e1n, th\u1ea9m \u0111\u1ecbnh:<\/strong><\/p>\n\n- \u0110\u1ed1i v\u1edbi vay ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu, ghi:\n
\n- N\u1ee3 t\u00e0i kho\u1ea3n 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh<\/li>\n
- C\u00f3 t\u00e0i kho\u1ea3n 343 \u2013 Tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh<\/li>\n<\/ul>\n<\/li>\n
- \u0110\u1ed1i v\u1edbi vay theo h\u1ee3p \u0111\u1ed3ng th\u00f4ng th\u01b0\u1eddng, ghi:\n
\n- N\u1ee3 t\u00e0i kho\u1ea3n 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh<\/li>\n
- C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n 111, 112<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
3.8 Thanh to\u00e1n \u0111\u1ecbnh k\u1ef3 l\u00e3i ti\u1ec1n vay ho\u1eb7c tr\u00e1i phi\u1ebfu:<\/strong><\/p>\n\n- Ghi nh\u1eadn:<\/strong>\n
\n- N\u1ee3 t\u00e0i kho\u1ea3n 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh<\/li>\n
- C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n 111, 112, …<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
3.9 Khi tr\u1ea3 tr\u01b0\u1edbc l\u00e3i vay ho\u1eb7c l\u00e3i tr\u00e1i phi\u1ebfu:<\/strong><\/p>\n\n- Ghi nh\u1eadn:<\/strong>\n
\n- N\u1ee3 t\u00e0i kho\u1ea3n 242 \u2013 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (n\u1ebfu tr\u1ea3 tr\u01b0\u1edbc l\u00e3i vay)<\/li>\n
- C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n 111, 112, …<\/li>\n<\/ul>\n<\/li>\n
- \u0110\u1ecbnh k\u1ef3, khi ph\u00e2n b\u1ed5:\n
\n- N\u1ee3 t\u00e0i kho\u1ea3n 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh<\/li>\n
- C\u00f3 t\u00e0i kho\u1ea3n 242 \u2013 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
3.10 Khi vay tr\u1ea3 l\u00e3i sau:<\/strong><\/p>\n\n- Ghi nh\u1eadn \u0111\u1ecbnh k\u1ef3:<\/strong>\n
\n- N\u1ee3 t\u00e0i kho\u1ea3n 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh<\/li>\n
- C\u00f3 t\u00e0i kho\u1ea3n 341 \u2013 Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh<\/li>\n<\/ul>\n<\/li>\n
- Khi tr\u1ea3 g\u1ed1c v\u00e0 l\u00e3i vay, ghi:\n
\n- N\u1ee3 t\u00e0i kho\u1ea3n 341 \u2013 Vay v\u00e0 n\u1ee3 thu\u00ea t\u00e0i ch\u00ednh<\/li>\n
- N\u1ee3 t\u00e0i kho\u1ea3n 34311 \u2013 M\u1ec7nh gi\u00e1 tr\u00e1i phi\u1ebfu<\/li>\n
- N\u1ee3 t\u00e0i kho\u1ea3n 335 \u2013 Chi ph\u00ed ph\u1ea3i tr\u1ea3<\/li>\n
- N\u1ee3 t\u00e0i kho\u1ea3n 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh<\/li>\n
- C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n 111, 112, …<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
3.11 Khi ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu c\u00f3 chi\u1ebft kh\u1ea5u\/ph\u1ee5 tr\u1ed9i:<\/strong><\/p>\n\n- Ghi nh\u1eadn:<\/strong>\n
\n- N\u1ee3 t\u00e0i kho\u1ea3n 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh<\/li>\n
- C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n 111, 112, …<\/li>\n<\/ul>\n<\/li>\n
- N\u1ebfu c\u00f3 chi\u1ebft kh\u1ea5u, ghi:\n
\n- N\u1ee3 t\u00e0i kho\u1ea3n 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh<\/li>\n
- C\u00f3 t\u00e0i kho\u1ea3n 34312 \u2013 Chi\u1ebft kh\u1ea5u tr\u00e1i phi\u1ebfu<\/li>\n<\/ul>\n<\/li>\n
- N\u1ebfu c\u00f3 ph\u1ee5 tr\u1ed9i, ghi:\n
\n- N\u1ee3 t\u00e0i kho\u1ea3n 34313 \u2013 Ph\u1ee5 tr\u1ed9i tr\u00e1i phi\u1ebfu<\/li>\n
- C\u00f3 t\u00e0i kho\u1ea3n 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
3.12 Ghi nh\u1eadn chi ph\u00ed t\u00e0i ch\u00ednh ho\u1eb7c v\u1ed1n ho\u00e1 \u0111\u1ed1i v\u1edbi l\u00e3i tr\u00e1i phi\u1ebfu, \u0111i\u1ec1u ch\u1ec9nh gi\u00e1 tr\u1ecb n\u1ee3 g\u1ed1c c\u1ee7a tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i:<\/strong><\/p>\n\n- Ghi nh\u1eadn:<\/strong>\n
\n- N\u1ee3 t\u00e0i kho\u1ea3n 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh<\/li>\n
- N\u1ee3 t\u00e0i kho\u1ea3n 241 \u2013 X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang (n\u1ebfu v\u1ed1n ho\u00e1)<\/li>\n
- C\u00f3 t\u00e0i kho\u1ea3n 335 \u2013 Chi ph\u00ed ph\u1ea3i tr\u1ea3<\/li>\n
- C\u00f3 t\u00e0i kho\u1ea3n 3432 \u2013 Tr\u00e1i phi\u1ebfu chuy\u1ec3n \u0111\u1ed5i<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
3.13 Thanh to\u00e1n \u0111\u1ecbnh k\u1ef3 ti\u1ec1n l\u00e3i thu\u00ea TSC\u0110 thu\u00ea t\u00e0i ch\u00ednh:<\/strong><\/p>\n\n- Ghi nh\u1eadn:<\/strong>\n
\n- N\u1ee3 t\u00e0i kho\u1ea3n 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh<\/li>\n
- C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n 111, 112, 341<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
3.14 Khi mua v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, TSC\u0110 tr\u1ea3 ch\u1eadm:<\/strong><\/p>\n\n- Ghi nh\u1eadn:<\/strong>\n
\n- N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n 152, 153, 156, 211<\/li>\n
- N\u1ee3 t\u00e0i kho\u1ea3n 133 \u2013 Thu\u1ebf GTGT (n\u1ebfu c\u00f3)<\/li>\n
- N\u1ee3 t\u00e0i kho\u1ea3n 242 \u2013 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/li>\n
- C\u00f3 t\u00e0i kho\u1ea3n 331 \u2013 Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n<\/li>\n<\/ul>\n<\/li>\n
- \u0110\u1ecbnh k\u1ef3, t\u00ednh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh:\n
\n- N\u1ee3 t\u00e0i kho\u1ea3n 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh<\/li>\n
- C\u00f3 t\u00e0i kho\u1ea3n 242 \u2013 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
3.15 K\u1ebf to\u00e1n c\u00e1c kho\u1ea3n l\u1ed7 t\u1ef7 gi\u00e1:<\/strong><\/p>\n\n- Khi thanh to\u00e1n ho\u1eb7c nh\u1eadn c\u00e1c kho\u1ea3n thanh to\u00e1n ngo\u1ea1i t\u1ec7 v\u00e0 c\u00f3 l\u1ed7 t\u1ef7 gi\u00e1:\n
\n- N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n 151, 152, 153, 156, \u2026<\/li>\n
- N\u1ee3 t\u00e0i kho\u1ea3n 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh (l\u1ed7 t\u1ef7 gi\u00e1)<\/li>\n
- C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n 1112, 1122<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
3.16 K\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 l\u1ed7 t\u1ef7 gi\u00e1 ch\u01b0a ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh:<\/strong><\/p>\n\n- Ghi nh\u1eadn:<\/strong>\n
\n- N\u1ee3 t\u00e0i kho\u1ea3n 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh<\/li>\n
- C\u00f3 t\u00e0i kho\u1ea3n 242 \u2013 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
3.17 Khi ph\u00e1t sinh l\u1ed7 t\u1eeb vi\u1ec7c \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u00e0ng ti\u1ec1n t\u1ec7:<\/strong><\/p>\n\n- Ghi nh\u1eadn:<\/strong>\n
\n- N\u1ee3 t\u00e0i kho\u1ea3n 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh<\/li>\n
- C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n 1113, 1123<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
3.18 Khi b\u00e1n tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7 theo h\u1ee3p \u0111\u1ed3ng mua b\u00e1n l\u1ea1i:<\/strong><\/p>\n\n- Ghi nh\u1eadn:<\/strong>\n
\n- N\u1ee3 t\u00e0i kho\u1ea3n 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh<\/li>\n
- C\u00f3 t\u00e0i kho\u1ea3n 171 \u2013 Giao d\u1ecbch mua b\u00e1n l\u1ea1i tr\u00e1i phi\u1ebfu Ch\u00ednh ph\u1ee7<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
3.19 Khi doanh nghi\u1ec7p x\u1eed l\u00fd n\u1ee3 ph\u1ea3i tr\u1ea3 tr\u01b0\u1edbc khi chuy\u1ec3n th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n:<\/strong><\/p>\n\n- Ghi nh\u1eadn:<\/strong>\n
\n- N\u1ee3 t\u00e0i kho\u1ea3n 335 \u2013 Chi ph\u00ed ph\u1ea3i tr\u1ea3<\/li>\n
- C\u00f3 t\u00e0i kho\u1ea3n 421 \u2013 L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i<\/li>\n
- C\u00f3 t\u00e0i kho\u1ea3n 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
3.20 Khi c\u1ed5 phi\u1ebfu \u01b0u \u0111\u00e3i l\u00e0 n\u1ee3 ph\u1ea3i tr\u1ea3:<\/strong><\/p>\n\n- Ghi nh\u1eadn:<\/strong>\n
\n- N\u1ee3 t\u00e0i kho\u1ea3n 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh<\/li>\n
- C\u00f3 t\u00e0i kho\u1ea3n 338 \u2013 Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
3.21 Cu\u1ed1i k\u1ef3, k\u1ebft chuy\u1ec3n chi ph\u00ed t\u00e0i ch\u00ednh v\u00e0o t\u00e0i kho\u1ea3n k\u1ebft qu\u1ea3 kinh doanh:<\/strong><\/p>\n\n- Ghi nh\u1eadn:<\/strong>\n
\n- N\u1ee3 t\u00e0i kho\u1ea3n 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/li>\n
- C\u00f3 t\u00e0i kho\u1ea3n 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n
V\u00ed d\u1ee5 v\u1ec1 giao d\u1ecbch t\u00e0i ch\u00ednh:<\/p>\n
C\u00f4ng ty H\u00f2a Ph\u00e1t c\u00f3 kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o ch\u1ee9ng kho\u00e1n v\u00e0 th\u1ef1c hi\u1ec7n giao d\u1ecbch b\u00e1n ch\u1ee9ng kho\u00e1n v\u1edbi l\u1ed7 ph\u00e1t sinh. C\u1ee5 th\u1ec3, c\u00f4ng ty b\u00e1n ch\u1ee9ng kho\u00e1n c\u00f3 gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch l\u00e0 500 tri\u1ec7u \u0111\u1ed3ng nh\u01b0ng gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf (gi\u00e1 b\u00e1n) ch\u1ec9 l\u00e0 450 tri\u1ec7u \u0111\u1ed3ng, d\u1eabn \u0111\u1ebfn m\u1ed9t kho\u1ea3n l\u1ed7 50 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n
Ghi nh\u1eadn gi\u00e1 tr\u1ecb b\u00e1n ch\u1ee9ng kho\u00e1n:<\/strong><\/p>\n\n- N\u1ee3 t\u00e0i kho\u1ea3n 111 (Ti\u1ec1n m\u1eb7t ho\u1eb7c Ti\u1ec1n g\u1eedi) 450 tri\u1ec7u \u0111\u1ed3ng (gi\u00e1 tr\u1ecb nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c b\u00e1n ch\u1ee9ng kho\u00e1n).<\/li>\n
- C\u00f3 t\u00e0i kho\u1ea3n 121 (Ch\u1ee9ng kho\u00e1n kinh doanh) 500 tri\u1ec7u \u0111\u1ed3ng (gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a ch\u1ee9ng kho\u00e1n).<\/li>\n<\/ul>\n
Ghi nh\u1eadn chi ph\u00ed t\u00e0i ch\u00ednh (l\u1ed7 ph\u00e1t sinh):<\/strong><\/p>\n\n- N\u1ee3 t\u00e0i kho\u1ea3n 635 (Chi ph\u00ed t\u00e0i ch\u00ednh) 50 tri\u1ec7u \u0111\u1ed3ng (l\u1ed7 ph\u00e1t sinh do b\u00e1n ch\u1ee9ng kho\u00e1n).<\/li>\n
- C\u00f3 t\u00e0i kho\u1ea3n 121 (Ch\u1ee9ng kho\u00e1n kinh doanh) 50 tri\u1ec7u \u0111\u1ed3ng (ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb s\u1ed5 s\u00e1ch v\u00e0 gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a ch\u1ee9ng kho\u00e1n).<\/li>\n<\/ul>\n
T\u1ed5ng k\u1ebft giao d\u1ecbch:<\/strong><\/p>\n\n- C\u00f4ng ty ghi nh\u1eadn 450 tri\u1ec7u \u0111\u1ed3ng v\u00e0o t\u00e0i kho\u1ea3n 111 (ti\u1ec1n m\u1eb7t), 500 tri\u1ec7u \u0111\u1ed3ng v\u00e0o t\u00e0i kho\u1ea3n 121 (ch\u1ee9ng kho\u00e1n kinh doanh), v\u00e0 50 tri\u1ec7u \u0111\u1ed3ng v\u00e0o t\u00e0i kho\u1ea3n 635 (chi ph\u00ed t\u00e0i ch\u00ednh).<\/li>\n<\/ul>\n
C\u00e1c ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n n\u00e0y gi\u00fap doanh nghi\u1ec7p ghi nh\u1eadn ch\u00ednh x\u00e1c c\u00e1c chi ph\u00ed ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn c\u00e1c giao d\u1ecbch t\u00e0i ch\u00ednh, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u00fang quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u00e0 chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n.<\/span><\/p>\n![\"3.](\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/Depositphotos_8078801_S.jpg\" "\\"\\"")
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