{"id":235857,"date":"2025-01-03T11:41:13","date_gmt":"2025-01-03T04:41:13","guid":{"rendered":"https:\/\/gtax.vn\/?p=235857"},"modified":"2025-01-04T14:12:29","modified_gmt":"2025-01-04T07:12:29","slug":"tai-khoan-338","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/tai-khoan-338\/","title":{"rendered":"T\u00e0i kho\u1ea3n 338"},"content":{"rendered":"<p><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n 338 l\u00e0 m\u1ed9t trong nh\u1eefng t\u00e0i kho\u1ea3n quan tr\u1ecdng trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p, d\u00f9ng \u0111\u1ec3 ghi nh\u1eadn c\u00e1c nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed, v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c m\u00e0 doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n. Vi\u1ec7c n\u1eafm v\u1eefng v\u00e0 hi\u1ec3u r\u00f5 c\u00e1ch s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n n\u00e0y kh\u00f4ng ch\u1ec9 gi\u00fap c\u00e1c k\u1ebf to\u00e1n vi\u00ean th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c, m\u00e0 c\u00f2n \u0111\u1ea3m b\u1ea3o doanh nghi\u1ec7p tu\u00e2n th\u1ee7 \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf v\u00e0 ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh. <\/span><\/p>\n<p><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n 338 bao g\u1ed3m nhi\u1ec1u m\u1ee5c ti\u00eau kh\u00e1c nhau, t\u1eeb vi\u1ec7c ghi nh\u1eadn c\u00e1c kho\u1ea3n thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT), thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, cho \u0111\u1ebfn c\u00e1c lo\u1ea1i ph\u00ed v\u00e0 l\u1ec7 ph\u00ed ph\u1ea3i n\u1ed9p cho c\u01a1 quan nh\u00e0 n\u01b0\u1edbc. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd gi\u00fap b\u1ea1n t\u00ecm hi\u1ec3u chi ti\u1ebft c\u00e1c kh\u00e1i ni\u1ec7m, c\u00e1ch s\u1eed d\u1ee5ng v\u00e0 t\u1ea7m quan tr\u1ecdng c\u1ee7a t\u00e0i kho\u1ea3n 338 trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n t\u1ea1i doanh nghi\u1ec7p.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">M\u1ee5c L\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-338\/#1_Khai_niem_ve_tai_khoan_338_%E2%80%93_Phai_tra_phai_nop_khac\" >1. Kh\u00e1i ni\u1ec7m v\u1ec1 t\u00e0i kho\u1ea3n 338 \u2013 Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-338\/#2_Nguyen_tac_ke_toan_tai_khoan_338\" >2. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n t\u00e0i kho\u1ea3n 338<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-338\/#3_Ket_cau_va_noi_dung_phan_anh_cua_tai_khoan_338\" >3. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 338<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-338\/#31_Ket_cau_va_noi_dung_phan_anh\" >3.1 K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-338\/#32_Tai_khoan_cap_2_cua_tai_khoan_338\" >3.2 T\u00e0i kho\u1ea3n c\u1ea5p 2 c\u1ee7a t\u00e0i kho\u1ea3n 338<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-338\/#4_Phuong_phap_ke_toan_tai_khoan_338_%E2%80%93_Phai_tra_phai_nop_khac\" >4. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n t\u00e0i kho\u1ea3n 338 \u2013 Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-338\/#Xu_ly_tai_san_thua_chua_xac_dinh_nguyen_nhan\" >X\u1eed l\u00fd t\u00e0i s\u1ea3n th\u1eeba ch\u01b0a x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-338\/#Ke_toan_cac_khoan_bao_hiem_BHXH_BHYT_BHTN_KPCD\" >K\u1ebf to\u00e1n c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m (BHXH, BHYT, BHTN, KPC\u0110)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-338\/#Vay_muon_vat_tu_hang_hoa_hoac_nhan_gop_von_hop_tac_kinh_doanh_ma_khong_thanh_lap_phap_nhan\" >Vay m\u01b0\u1ee3n v\u1eadt t\u01b0, h\u00e0ng h\u00f3a ho\u1eb7c nh\u1eadn g\u00f3p v\u1ed1n h\u1ee3p t\u00e1c kinh doanh m\u00e0 kh\u00f4ng th\u00e0nh l\u1eadp ph\u00e1p nh\u00e2n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-338\/#Hach_toan_doanh_thu_chua_thuc_hien_cho_thue_tai_san_co_dinh_BDS_dau_tu\" >H\u1ea1ch to\u00e1n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n (cho thu\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, B\u0110S \u0111\u1ea7u t\u01b0)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-338\/#Ban_hang_tra_cham_tra_gop\" >B\u00e1n h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-338\/#Ban_va_thue_lai_tai_san_co_dinh_thue_tai_chinh_co_gia_ban_lon_hon_gia_tri_con_lai\" >B\u00e1n v\u00e0 thu\u00ea l\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (thu\u00ea t\u00e0i ch\u00ednh c\u00f3 gi\u00e1 b\u00e1n l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-338\/#Ket_chuyen_lai_chenh_lech_ty_gia_vao_doanh_thu_tai_chinh\" >K\u1ebft chuy\u1ec3n l\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 v\u00e0o doanh thu t\u00e0i ch\u00ednh<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-338\/#Nhan_uy_thac_nhap_khau\" >Nh\u1eadn \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-338\/#Nhan_uy_thac_xuat_khau\" >Nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-338\/#Xac_dinh_so_loi_nhuan_co_tuc_phai_tra_cho_cac_chu_so_huu\" >X\u00e1c \u0111\u1ecbnh s\u1ed1 l\u1ee3i nhu\u1eadn, c\u1ed5 t\u1ee9c ph\u1ea3i tr\u1ea3 cho c\u00e1c ch\u1ee7 s\u1edf h\u1eefu<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-338\/#Danh_gia_lai_so_du_cac_khoan_phai_tra_bang_ngoai_te\" >\u0110\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-338\/#5_Bai_tap_hach_toan_tai_khoan_338_Phai_tra_phai_nop_khac\" >5. B\u00e0i t\u1eadp h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 338 Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-338\/#Nghiep_vu_1_Nhan_hoa_don_tien_dien_tu_cong_ty_dien_luc\" >Nghi\u1ec7p v\u1ee5 1: Nh\u1eadn h\u00f3a \u0111\u01a1n ti\u1ec1n \u0111i\u1ec7n t\u1eeb c\u00f4ng ty \u0111i\u1ec7n l\u1ef1c<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-338\/#Nghiep_vu_2_Phai_tra_tien_phat_vi_pham_hop_dong\" >Nghi\u1ec7p v\u1ee5 2: Ph\u1ea3i tr\u1ea3 ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-338\/#Nghiep_vu_3_Nhan_tien_bao_hiem_tu_nhan_vien\" >Nghi\u1ec7p v\u1ee5 3: Nh\u1eadn ti\u1ec1n b\u1ea3o hi\u1ec3m t\u1eeb nh\u00e2n vi\u00ean<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-338\/#Nghiep_vu_4_Thanh_toan_cac_khoan_phai_tra_vao_ngay_30122024\" >Nghi\u1ec7p v\u1ee5 4: Thanh to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 v\u00e0o ng\u00e0y 30\/12\/2024<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-338\/#Tong_hop\" >T\u1ed5ng h\u1ee3p:<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"1_Khai_niem_ve_tai_khoan_338_%E2%80%93_Phai_tra_phai_nop_khac\"><\/span><span style=\"color: #000000;\"><span id=\"1_Khai_niem_ve_tai_khoan_338_-_Phai_tra_phai_nop_khac\" class=\"ez-toc-section\"><\/span>1. Kh\u00e1i ni\u1ec7m v\u1ec1 t\u00e0i kho\u1ea3n 338 \u2013 Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n 138 \u2013 Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c, l\u00e0 m\u1ed9t t\u00e0i kho\u1ea3n trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n, \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ghi nh\u1eadn c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 ho\u1eb7c ph\u1ea3i n\u1ed9p m\u00e0 kh\u00f4ng thu\u1ed9c c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 ho\u1eb7c ph\u1ea3i n\u1ed9p \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i c\u1ee5 th\u1ec3 trong c\u00e1c t\u00e0i kho\u1ea3n kh\u00e1c. T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi c\u00e1c b\u00ean th\u1ee9 ba ho\u1eb7c c\u00e1c kho\u1ea3n n\u1ee3 ph\u00e1t sinh kh\u00f4ng th\u01b0\u1eddng xuy\u00ean v\u00e0 kh\u00f4ng c\u00f3 t\u00ednh ch\u1ea5t th\u00f4ng th\u01b0\u1eddng, v\u00ed d\u1ee5 nh\u01b0 c\u00e1c kho\u1ea3n n\u1ee3 thu\u1ebf, ph\u1ea1t h\u00e0nh ch\u00ednh, c\u00e1c kho\u1ea3n t\u1ea1m \u1ee9ng ch\u01b0a \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5.<\/span><\/p>\n<p><span style=\"color: #000000;\">Vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n 138 gi\u00fap k\u1ebf to\u00e1n vi\u00ean d\u1ec5 d\u00e0ng ph\u00e2n lo\u1ea1i v\u00e0 qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p c\u00f3 t\u00ednh ch\u1ea5t \u0111\u1eb7c bi\u1ec7t ho\u1eb7c kh\u00f4ng th\u1ec3 x\u00e1c \u0111\u1ecbnh r\u00f5 r\u00e0ng trong c\u00e1c nh\u00f3m t\u00e0i kho\u1ea3n kh\u00e1c. \u0110i\u1ec1u n\u00e0y gi\u00fap doanh nghi\u1ec7p theo d\u00f5i v\u00e0 ki\u1ec3m so\u00e1t c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3, \u0111\u1ed3ng th\u1eddi \u0111\u1ea3m b\u1ea3o r\u1eb1ng c\u00e1c kho\u1ea3n chi tr\u1ea3 ho\u1eb7c n\u1ed9p \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u0111\u00fang h\u1ea1n, h\u1ee3p l\u00fd, v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt.<\/span><\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-235858 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/TR1733551_01A_2880x1620-800x450-1.jpg\" alt=\"1. Kh\u00e1i ni\u1ec7m v\u1ec1 t\u00e0i kho\u1ea3n 338 \u2013 Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c\" width=\"800\" height=\"450\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/TR1733551_01A_2880x1620-800x450-1.jpg?v=1735879053 800w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/TR1733551_01A_2880x1620-800x450-1-300x169.jpg?v=1735879053 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/TR1733551_01A_2880x1620-800x450-1-768x432.jpg?v=1735879053 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"2_Nguyen_tac_ke_toan_tai_khoan_338\"><\/span><span style=\"color: #000000;\"><span id=\"2_Nguyen_tac_ke_toan_tai_khoan_338\" class=\"ez-toc-section\"><\/span>2. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n t\u00e0i kho\u1ea3n 338<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">Vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u00fang nguy\u00ean t\u1eafc c\u1ee7a t\u00e0i kho\u1ea3n 338 s\u1ebd gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd hi\u1ec7u qu\u1ea3 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 v\u00e0 ph\u1ea3i n\u1ed9p kh\u00f4ng x\u00e1c \u0111\u1ecbnh r\u00f5 r\u00e0ng, gi\u1ea3m thi\u1ec3u r\u1ee7i ro li\u00ean quan \u0111\u1ebfn thanh to\u00e1n ch\u1eadm, tr\u00e1nh tranh ch\u1ea5p ph\u00e1p l\u00fd v\u00e0 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c nguy\u00ean t\u1eafc c\u01a1 b\u1ea3n khi s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n 338:<\/span><\/p>\n<p><span style=\"color: #000000;\">a) <strong>S\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n \u0111\u1ec3 ghi nh\u1eadn c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh kh\u00f4ng thu\u1ed9c nh\u00f3m 33:<\/strong> T\u00e0i kho\u1ea3n 338 \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 ghi nh\u1eadn c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh m\u00e0 doanh nghi\u1ec7p ph\u1ea3i thanh to\u00e1n nh\u01b0ng kh\u00f4ng thu\u1ed9c c\u00e1c kho\u1ea3n \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i trong c\u00e1c t\u00e0i kho\u1ea3n thu\u1ed9c nh\u00f3m 33 (t\u1eeb t\u00e0i kho\u1ea3n 331 \u0111\u1ebfn 337). \u0110\u00e2y l\u00e0 nh\u1eefng kho\u1ea3n ph\u1ea3i tr\u1ea3 ho\u1eb7c ph\u1ea3i n\u1ed9p c\u00f3 t\u00ednh ch\u1ea5t \u0111\u1eb7c bi\u1ec7t, kh\u00f4ng n\u1eb1m trong ph\u1ea1m vi c\u00e1c t\u00e0i kho\u1ea3n kh\u00e1c \u0111\u00e3 \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh.<\/span><\/p>\n<p><span style=\"color: #000000;\">b) <strong>T\u00e0i kho\u1ea3n 336 \u2013 Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9:<\/strong> T\u00e0i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ghi nh\u1eadn c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean ho\u1eb7c b\u1ed9 ph\u1eadn trong c\u00f9ng m\u1ed9t doanh nghi\u1ec7p. M\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 ch\u1ee7 y\u1ebfu c\u1ee7a t\u00e0i kho\u1ea3n n\u00e0y bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i s\u1ea3n th\u1eeba:<\/strong> C\u00e1c t\u00e0i s\u1ea3n th\u1eeba ch\u01b0a x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n, \u0111ang ch\u1edd x\u1eed l\u00fd t\u1eeb c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ho\u1eb7c c\u1ea7n ph\u1ea3i tr\u1ea3 l\u1ea1i cho c\u00e1 nh\u00e2n ho\u1eb7c t\u1ed5 ch\u1ee9c theo bi\u00ean b\u1ea3n x\u1eed l\u00fd.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>B\u1ea3o hi\u1ec3m v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch n\u1ed9p:<\/strong> C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 li\u00ean quan \u0111\u1ebfn b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, v\u00e0 c\u00e1c kho\u1ea3n kinh ph\u00ed c\u00f4ng \u0111o\u00e0n.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Kh\u1ea5u tr\u1eeb v\u00e0o l\u01b0\u01a1ng:<\/strong> C\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng b\u1ecb kh\u1ea5u tr\u1eeb theo quy\u1ebft \u0111\u1ecbnh c\u1ee7a t\u00f2a \u00e1n.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>L\u1ee3i nhu\u1eadn v\u00e0 c\u1ed5 t\u1ee9c:<\/strong> C\u00e1c kho\u1ea3n l\u1ee3i nhu\u1eadn ho\u1eb7c c\u1ed5 t\u1ee9c ph\u1ea3i tr\u1ea3 cho c\u1ed5 \u0111\u00f4ng ho\u1eb7c ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>V\u1eadt t\u01b0, h\u00e0ng h\u00f3a vay m\u01b0\u1ee3n t\u1ea1m th\u1eddi:<\/strong> C\u00e1c kho\u1ea3n v\u1eadt t\u01b0, h\u00e0ng h\u00f3a vay m\u01b0\u1ee3n t\u1ea1m th\u1eddi v\u00e0 c\u00e1c kho\u1ea3n nh\u1eadn v\u1ed1n g\u00f3p trong h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh (BCC) m\u00e0 kh\u00f4ng h\u00ecnh th\u00e0nh ph\u00e1p nh\u00e2n m\u1edbi.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Thu h\u1ed9 b\u00ean th\u1ee9 ba:<\/strong> C\u00e1c kho\u1ea3n thu h\u1ed9 t\u1eeb b\u00ean th\u1ee9 ba c\u1ea7n ph\u1ea3i tr\u1ea3 l\u1ea1i, bao g\u1ed3m thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u, thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u v\u00e0 c\u00e1c kho\u1ea3n thanh to\u00e1n h\u1ed9 cho b\u00ean giao \u1ee7y th\u00e1c.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Doanh thu nh\u1eadn tr\u01b0\u1edbc:<\/strong> C\u00e1c kho\u1ea3n ti\u1ec1n thu tr\u01b0\u1edbc t\u1eeb kh\u00e1ch h\u00e0ng, ch\u1eb3ng h\u1ea1n nh\u01b0 cho thu\u00ea t\u00e0i s\u1ea3n, c\u00e1c kho\u1ea3n l\u00e3i nh\u1eadn tr\u01b0\u1edbc t\u1eeb cho vay ho\u1eb7c mua c\u00f4ng c\u1ee5 n\u1ee3, v\u00e0 c\u00e1c kho\u1ea3n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Ch\u00eanh l\u1ec7ch gi\u00e1 b\u00e1n tr\u1ea3 ch\u1eadm:<\/strong> Kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n tr\u1ea3 ch\u1eadm v\u00e0 gi\u00e1 b\u00e1n tr\u1ea3 ngay.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Ti\u1ec1n thu b\u00e1n c\u1ed5 ph\u1ea7n nh\u00e0 n\u01b0\u1edbc:<\/strong> S\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 li\u00ean quan \u0111\u1ebfn vi\u1ec7c c\u1ed5 ph\u1ea7n h\u00f3a doanh nghi\u1ec7p c\u00f3 100% v\u1ed1n nh\u00e0 n\u01b0\u1edbc.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Ch\u00eanh l\u1ec7ch gi\u00e1 TSC\u0110:<\/strong> Kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh b\u00e1n v\u00e0 thu\u00ea l\u1ea1i theo h\u00ecnh th\u1ee9c thu\u00ea t\u00e0i ch\u00ednh ho\u1eb7c thu\u00ea ho\u1ea1t \u0111\u1ed9ng.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>B\u1ea3o hi\u1ec3m v\u00e0 h\u1ed7 tr\u1ee3 lao \u0111\u1ed9ng:<\/strong> C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 li\u00ean quan \u0111\u1ebfn b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, v\u00e0 c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 ngo\u00e0i l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">c) <strong>Theo d\u00f5i v\u00e0 Quy \u0111\u1ed5i c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c b\u1eb1ng ngo\u1ea1i t\u1ec7:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Quy \u0111\u1ecbnh v\u1ec1 chuy\u1ec3n \u0111\u1ed5i ngo\u1ea1i t\u1ec7:<\/strong> Khi doanh nghi\u1ec7p ph\u00e1t sinh c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 ho\u1eb7c ph\u1ea3i n\u1ed9p kh\u00e1c b\u1eb1ng ngo\u1ea1i t\u1ec7, s\u1ed1 ti\u1ec1n n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c quy \u0111\u1ed5i sang \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n theo t\u1ef7 gi\u00e1 th\u1ef1c t\u1ebf v\u00e0o th\u1eddi \u0111i\u1ec3m giao d\u1ecbch. T\u1ef7 gi\u00e1 s\u1eed d\u1ee5ng trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y l\u00e0 t\u1ef7 gi\u00e1 b\u00e1n c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i m\u00e0 doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Quy \u0111\u1ed5i ngo\u1ea1i t\u1ec7 khi thanh to\u00e1n:<\/strong> Khi thanh to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 ho\u1eb7c ph\u1ea3i n\u1ed9p kh\u00e1c b\u1eb1ng ngo\u1ea1i t\u1ec7, k\u1ebf to\u00e1n s\u1ebd ph\u1ea3i s\u1eed d\u1ee5ng t\u1ef7 gi\u00e1 ghi s\u1ed5 th\u1ef1c t\u1ebf \u0111\u1ec3 quy \u0111\u1ed5i s\u1ed1 ti\u1ec1n thanh to\u00e1n.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>\u0110\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u1ef3:<\/strong> Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 ho\u1eb7c ph\u1ea3i n\u1ed9p kh\u00e1c b\u1eb1ng ngo\u1ea1i t\u1ec7 c\u1ea7n \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 l\u1ea1i theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o. T\u1ef7 gi\u00e1 n\u00e0y c\u0169ng s\u1ebd l\u00e0 t\u1ef7 gi\u00e1 b\u00e1n c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i m\u00e0 doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean giao d\u1ecbch. Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ph\u00e1t sinh s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh ho\u1eb7c doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>\u0110\u1eb7c bi\u1ec7t \u0111\u1ed1i v\u1edbi doanh thu nh\u1eadn tr\u01b0\u1edbc b\u1eb1ng ngo\u1ea1i t\u1ec7:<\/strong> \u0110\u1ed1i v\u1edbi doanh thu nh\u1eadn tr\u01b0\u1edbc b\u1eb1ng ngo\u1ea1i t\u1ec7, n\u1ebfu kh\u00f4ng c\u00f3 ch\u1ee9ng c\u1ee9 x\u00e1c th\u1ef1c r\u1eb1ng doanh nghi\u1ec7p s\u1ebd ph\u1ea3i tr\u1ea3 l\u1ea1i kho\u1ea3n ti\u1ec1n n\u00e0y cho kh\u00e1ch h\u00e0ng, th\u00ec doanh thu n\u00e0y kh\u00f4ng c\u1ea7n ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf.<\/span><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-235859 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/accounting-header.jpg\" alt=\"2. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n t\u00e0i kho\u1ea3n 338\" width=\"810\" height=\"456\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/accounting-header.jpg?v=1735879054 810w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/accounting-header-300x169.jpg?v=1735879054 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/accounting-header-768x432.jpg?v=1735879054 768w\" sizes=\"(max-width: 810px) 100vw, 810px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"3_Ket_cau_va_noi_dung_phan_anh_cua_tai_khoan_338\"><\/span><span style=\"color: #000000;\"><span id=\"3_Ket_cau_va_noi_dung_phan_anh_cua_tai_khoan_338\" class=\"ez-toc-section\"><\/span>3. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 338<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">Hi\u1ec3u r\u00f5 k\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung c\u1ee7a t\u00e0i kho\u1ea3n 338 gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t t\u1ed1t c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh, theo d\u00f5i ch\u00ednh x\u00e1c c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3, \u0111\u1ed1i chi\u1ebfu v\u1edbi ch\u1ee9ng t\u1eeb, h\u1ee3p \u0111\u1ed3ng, t\u1eeb \u0111\u00f3 \u0111\u01b0a ra c\u00e1c d\u1ef1 b\u00e1o d\u00f2ng ti\u1ec1n v\u00e0 x\u00e2y d\u1ef1ng k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh h\u1ee3p l\u00fd. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 chi ti\u1ebft v\u1ec1 k\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung c\u1ee7a t\u00e0i kho\u1ea3n 338:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"31_Ket_cau_va_noi_dung_phan_anh\"><\/span><span style=\"color: #000000;\">3.1 K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\"><strong>B\u00ean N\u1ee3:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Ghi nh\u1eadn gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1eeba v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n ph\u00f9 h\u1ee3p theo quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd trong bi\u00ean b\u1ea3n.<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00e1c kho\u1ea3n kinh ph\u00ed c\u00f4ng \u0111o\u00e0n \u0111\u00e3 chi t\u1ea1i \u0111\u01a1n v\u1ecb.<\/span><\/li>\n<li><span style=\"color: #000000;\">S\u1ed5 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH), b\u1ea3o hi\u1ec3m y t\u1ebf (BHYT), b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p (BHTN), b\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng (BHTNL\u0110), v\u00e0 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n (KPC\u0110) \u0111\u00e3 n\u1ed9p cho c\u01a1 quan qu\u1ea3n l\u00fd qu\u1ef9 b\u1ea3o hi\u1ec3m.<\/span><\/li>\n<li><span style=\"color: #000000;\">Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 theo t\u1eebng k\u1ef3 k\u1ebf to\u00e1n; ho\u00e0n tr\u1ea3 ti\u1ec1n \u0111\u00e3 nh\u1eadn tr\u01b0\u1edbc t\u1eeb kh\u00e1ch h\u00e0ng khi ng\u1eebng th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng cho thu\u00ea t\u00e0i s\u1ea3n.<\/span><\/li>\n<li><span style=\"color: #000000;\">Ph\u00e2n b\u1ed5 kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p v\u00e0 gi\u00e1 b\u00e1n tr\u1ea3 ngay (l\u00e3i tr\u1ea3 ch\u1eadm) v\u00e0o doanh thu t\u00e0i ch\u00ednh.<\/span><\/li>\n<li><span style=\"color: #000000;\">Ho\u00e0n tr\u1ea3 ti\u1ec1n k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9.<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00e1c kho\u1ea3n \u0111\u00e3 tr\u1ea3 v\u00e0 \u0111\u00e3 n\u1ed9p kh\u00e1c.<\/span><\/li>\n<li><span style=\"color: #000000;\">\u0110\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c, \u0111\u1eb7c bi\u1ec7t l\u00e0 c\u00e1c kho\u1ea3n c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 khi t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 gi\u1ea3m so v\u1edbi t\u1ef7 gi\u00e1 ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>B\u00ean C\u00f3:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1eeba ch\u1edd x\u1eed l\u00fd khi ch\u01b0a x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n, ho\u1eb7c gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1eeba ph\u1ea3i ho\u00e0n tr\u1ea3 cho c\u00e1 nh\u00e2n ho\u1eb7c t\u1ed5 ch\u1ee9c theo quy\u1ebft \u0111\u1ecbnh trong bi\u00ean b\u1ea3n x\u1eed l\u00fd khi nguy\u00ean nh\u00e2n \u0111\u00e3 \u0111\u01b0\u1ee3c l\u00e0m r\u00f5.<\/span><\/li>\n<li><span style=\"color: #000000;\">Tr\u00edch c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH), b\u1ea3o hi\u1ec3m y t\u1ebf (BHYT), b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p (BHTN), b\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng (BHTNL\u0110), v\u00e0 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n (KPC\u0110) v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh ho\u1eb7c kh\u1ea5u tr\u1eeb t\u1eeb l\u01b0\u01a1ng c\u1ee7a c\u00f4ng nh\u00e2n vi\u00ean.<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00e1c kho\u1ea3n thanh to\u00e1n v\u1edbi c\u00f4ng nh\u00e2n vi\u00ean li\u00ean quan \u0111\u1ebfn chi ph\u00ed nh\u00e0 \u1edf, \u0111i\u1ec7n, n\u01b0\u1edbc t\u1ea1i khu t\u1eadp th\u1ec3.<\/span><\/li>\n<li><span style=\"color: #000000;\">S\u1ed5 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i \u0111\u00e3 chi tr\u1ea3 cho c\u00f4ng nh\u00e2n vi\u00ean khi nh\u1eadn \u0111\u01b0\u1ee3c thanh to\u00e1n t\u1eeb c\u01a1 quan b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.<\/span><\/li>\n<li><span style=\"color: #000000;\">Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n ph\u00e1t sinh trong k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/li>\n<li><span style=\"color: #000000;\">Kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p v\u00e0 gi\u00e1 b\u00e1n tr\u1ea3 ngay.<\/span><\/li>\n<li><span style=\"color: #000000;\">V\u1eadt t\u01b0, h\u00e0ng h\u00f3a vay m\u01b0\u1ee3n, ho\u1eb7c c\u00e1c kho\u1ea3n nh\u1eadn g\u00f3p v\u1ed1n trong h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh (BCC) kh\u00f4ng th\u00e0nh l\u1eadp ph\u00e1p nh\u00e2n.<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00e1c kho\u1ea3n thu h\u1ed9 cho \u0111\u01a1n v\u1ecb kh\u00e1c ph\u1ea3i ho\u00e0n tr\u1ea3.<\/span><\/li>\n<li><span style=\"color: #000000;\">S\u1ed1 ti\u1ec1n nh\u1eadn c\u1ea7m c\u1ed1, k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 ph\u00e1t sinh trong k\u1ef3.<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c.<\/span><\/li>\n<li><span style=\"color: #000000;\">\u0110\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c khi c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7, trong tr\u01b0\u1eddng h\u1ee3p t\u1ef7 gi\u00e1 ngo\u1ea1i t\u1ec7 t\u0103ng so v\u1edbi t\u1ef7 gi\u00e1 ghi s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>S\u1ed1 d\u01b0 b\u00ean C\u00f3:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">C\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH), b\u1ea3o hi\u1ec3m y t\u1ebf (BHYT), b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p (BHTN), b\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng (BHTNL\u0110), v\u00e0 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n (KPC\u0110) \u0111\u00e3 tr\u00edch nh\u01b0ng ch\u01b0a n\u1ed9p cho c\u01a1 quan qu\u1ea3n l\u00fd, ho\u1eb7c ph\u1ea7n kinh ph\u00ed c\u00f4ng \u0111o\u00e0n ch\u01b0a chi h\u1ebft.<\/span><\/li>\n<li><span style=\"color: #000000;\">Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1eeba ph\u00e1t hi\u1ec7n \u0111ang ch\u1edd x\u1eed l\u00fd.<\/span><\/li>\n<li><span style=\"color: #000000;\">Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n t\u00ednh t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 v\u00e0 ph\u1ea3i n\u1ed9p kh\u00e1c c\u00f2n t\u1ed3n \u0111\u1ecdng.<\/span><\/li>\n<li><span style=\"color: #000000;\">S\u1ed1 ti\u1ec1n nh\u1eadn k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9 ch\u01b0a \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n 338 c\u00f3 th\u1ec3 c\u00f3 s\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">S\u1ed1 d\u01b0 b\u00ean N\u1ee3 th\u1ec3 hi\u1ec7n s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 ho\u1eb7c \u0111\u00e3 n\u1ed9p v\u01b0\u1ee3t qu\u00e1 s\u1ed1 ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p, ho\u1eb7c ph\u1ea3n \u00e1nh s\u1ed1 b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i \u0111\u00e3 chi tr\u1ea3 cho c\u00f4ng nh\u00e2n vi\u00ean nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c thanh to\u00e1n, c\u00f9ng v\u1edbi ph\u1ea7n kinh ph\u00ed c\u00f4ng \u0111o\u00e0n \u0111\u00e3 chi v\u01b0\u1ee3t m\u1ee9c v\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c c\u1ea5p b\u00f9.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"32_Tai_khoan_cap_2_cua_tai_khoan_338\"><\/span><span style=\"color: #000000;\">3.2 T\u00e0i kho\u1ea3n c\u1ea5p 2 c\u1ee7a t\u00e0i kho\u1ea3n 338<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n 338 (Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c) bao g\u1ed3m 8 t\u00e0i kho\u1ea3n c\u1ea5p 2, gi\u00fap theo d\u00f5i c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh ph\u00e1t sinh trong doanh nghi\u1ec7p:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n 3381 \u2013 T\u00e0i s\u1ea3n th\u1eeba ch\u1edd gi\u1ea3i quy\u1ebft:<\/strong> Ghi nh\u1eadn gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n th\u1eeba ch\u01b0a x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n v\u00e0 \u0111ang ch\u1edd quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u01a1 quan c\u00f3 th\u1ea9m quy\u1ec1n. Khi nguy\u00ean nh\u00e2n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh v\u00e0 c\u00f3 bi\u00ean b\u1ea3n x\u1eed l\u00fd, s\u1ed1 d\u01b0 s\u1ebd \u0111\u01b0\u1ee3c chuy\u1ec3n sang c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan, kh\u00f4ng c\u00f2n h\u1ea1ch to\u00e1n qua t\u00e0i kho\u1ea3n n\u00e0y.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n 3382 \u2013 Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n:<\/strong> Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh tr\u00edch v\u00e0 thanh to\u00e1n kinh ph\u00ed c\u00f4ng \u0111o\u00e0n t\u1ea1i \u0111\u01a1n v\u1ecb.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n 3383 \u2013 B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i:<\/strong> Theo d\u00f5i t\u00ecnh h\u00ecnh tr\u00edch v\u00e0 thanh to\u00e1n b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i c\u1ee7a doanh nghi\u1ec7p cho c\u00f4ng nh\u00e2n vi\u00ean.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n 3384 \u2013 B\u1ea3o hi\u1ec3m y t\u1ebf:<\/strong> Ph\u1ea3n \u00e1nh vi\u1ec7c tr\u00edch v\u00e0 thanh to\u00e1n b\u1ea3o hi\u1ec3m y t\u1ebf cho c\u00f4ng nh\u00e2n vi\u00ean.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n 3385 \u2013 B\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p:<\/strong> Ghi nh\u1eadn c\u00e1c kho\u1ea3n tr\u00edch v\u00e0 thanh to\u00e1n b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p cho ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n 3386 \u2013 Nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c:<\/strong> Theo d\u00f5i s\u1ed1 ti\u1ec1n k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c nh\u1eadn \u0111\u01b0\u1ee3c t\u1eeb c\u00e1c c\u00e1 nh\u00e2n, \u0111\u01a1n v\u1ecb b\u00ean ngo\u00e0i doanh nghi\u1ec7p.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n 3387 \u2013 Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n:<\/strong> Ghi nh\u1eadn t\u00ecnh h\u00ecnh t\u0103ng gi\u1ea3m doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n trong k\u1ef3 k\u1ebf to\u00e1n. Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n bao g\u1ed3m c\u00e1c kho\u1ea3n nh\u01b0 ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc t\u1eeb kh\u00e1ch h\u00e0ng cho thu\u00ea t\u00e0i s\u1ea3n, l\u00e3i nh\u1eadn tr\u01b0\u1edbc t\u1eeb cho vay, ho\u1eb7c c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 b\u00e1n tr\u1ea3 ch\u1eadm v\u00e0 gi\u00e1 b\u00e1n tr\u1ea3 ngay. Tuy nhi\u00ean, kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y c\u00e1c kho\u1ea3n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n khi doanh nghi\u1ec7p ch\u01b0a cung c\u1ea5p s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 ho\u1eb7c khi doanh thu ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n 3388 \u2013 Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c:<\/strong> Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c m\u00e0 doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 thanh to\u00e1n ngo\u00e0i nh\u1eefng kho\u1ea3n \u0111\u00e3 ghi nh\u1eadn trong c\u00e1c t\u00e0i kho\u1ea3n t\u1eeb 3381 \u0111\u1ebfn 3387.<\/span><\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"4_Phuong_phap_ke_toan_tai_khoan_338_%E2%80%93_Phai_tra_phai_nop_khac\"><\/span><span style=\"color: #000000;\"><span id=\"5_Phuong_phap_ke_toan_tai_khoan_338_-_Phai_tra_phai_nop_khac\" class=\"ez-toc-section\">4<\/span>. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n t\u00e0i kho\u1ea3n 338 \u2013 Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n 338 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 v\u00e0 ph\u1ea3i n\u1ed9p c\u1ee7a doanh nghi\u1ec7p \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch t\u1eeb n\u1ed9i b\u1ed9 cho \u0111\u1ebfn ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u1edbi b\u00ean th\u1ee9 ba. M\u1ed7i giao d\u1ecbch y\u00eau c\u1ea7u ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n ri\u00eang bi\u1ec7t, v\u00ec v\u1eady vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c quy \u0111\u1ecbnh v\u00e0 nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n l\u00e0 r\u1ea5t quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c trong vi\u1ec7c ghi nh\u1eadn v\u00e0 theo d\u00f5i c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 chi ti\u1ebft c\u00e1c ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n trong m\u1ed9t s\u1ed1 t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xu_ly_tai_san_thua_chua_xac_dinh_nguyen_nhan\"><\/span><span style=\"color: #000000;\">X\u1eed l\u00fd t\u00e0i s\u1ea3n th\u1eeba ch\u01b0a x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\"><strong>Khi ph\u00e1t hi\u1ec7n t\u00e0i s\u1ea3n th\u1eeba ch\u01b0a r\u00f5 nguy\u00ean nh\u00e2n:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Ghi nh\u1eadn v\u00e0o s\u1ed5 k\u1ebf to\u00e1n:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n 111 (Ti\u1ec1n m\u1eb7t), 152 (Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u), 153 (C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5), 156 (H\u00e0ng h\u00f3a), 211 (T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh) v\u1edbi gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n.<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 t\u00e0i kho\u1ea3n 3381 (Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c).<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Khi c\u00f3 bi\u00ean b\u1ea3n x\u1eed l\u00fd c\u1ee7a c\u1ea5p th\u1ea9m quy\u1ec1n:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 t\u00e0i kho\u1ea3n 3381 (Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c).<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 m\u1ed9t trong c\u00e1c t\u00e0i kho\u1ea3n sau:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">411 (V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu)<\/span><\/li>\n<li><span style=\"color: #000000;\">441 (Ngu\u1ed3n v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB)<\/span><\/li>\n<li><span style=\"color: #000000;\">338 (Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c \u2013 t\u00e0i kho\u1ea3n 3388)<\/span><\/li>\n<li><span style=\"color: #000000;\">642 (Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p)<\/span><\/li>\n<li><span style=\"color: #000000;\">711 (Thu nh\u1eadp kh\u00e1c)<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Ke_toan_cac_khoan_bao_hiem_BHXH_BHYT_BHTN_KPCD\"><\/span><span style=\"color: #000000;\">K\u1ebf to\u00e1n c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m (BHXH, BHYT, BHTN, KPC\u0110)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\"><strong>Khi tr\u00edch n\u1ed9p c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Ghi nh\u1eadn v\u00e0o s\u1ed5 k\u1ebf to\u00e1n:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n 622 (Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp), 623 (Chi ph\u00ed b\u00e1n h\u00e0ng), 627 (Chi ph\u00ed s\u1ea3n xu\u1ea5t chung), 641 (Chi ph\u00ed b\u00e1n h\u00e0ng), 642 (Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p).<\/span><\/li>\n<li><span style=\"color: #000000;\">N\u1ee3 t\u00e0i kho\u1ea3n 334 (Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng).<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 t\u00e0i kho\u1ea3n 338 (3382 \u2013 Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, 3383 \u2013 B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, 3384 \u2013 B\u1ea3o hi\u1ec3m y t\u1ebf, 3386 \u2013 Nh\u1eadn k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c).<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Khi n\u1ed9p c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 t\u00e0i kho\u1ea3n 338 (3382, 3383, 3384, 3386).<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n 111 (Ti\u1ec1n m\u1eb7t), 112 (Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng).<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Khi BHXH ph\u1ea3i tr\u1ea3 cho c\u00f4ng nh\u00e2n vi\u00ean (\u1ed1m \u0111au, thai s\u1ea3n, v.v.):<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 t\u00e0i kho\u1ea3n 3383 (Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c).<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 t\u00e0i kho\u1ea3n 334 (Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng).<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Chi ph\u00ed c\u00f4ng \u0111o\u00e0n:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 t\u00e0i kho\u1ea3n 3382 (Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c).<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n 111, 112 (Ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng).<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Kinh ph\u00ed c\u00f4ng \u0111o\u00e0n chi v\u01b0\u1ee3t \u0111\u01b0\u1ee3c c\u1ea5p b\u00f9:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Khi nh\u1eadn ti\u1ec1n b\u00f9 \u0111\u1eafp:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n 111, 112.<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 t\u00e0i kho\u1ea3n 3382 (Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c).<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Vay_muon_vat_tu_hang_hoa_hoac_nhan_gop_von_hop_tac_kinh_doanh_ma_khong_thanh_lap_phap_nhan\"><\/span><span style=\"color: #000000;\">Vay m\u01b0\u1ee3n v\u1eadt t\u01b0, h\u00e0ng h\u00f3a ho\u1eb7c nh\u1eadn g\u00f3p v\u1ed1n h\u1ee3p t\u00e1c kinh doanh m\u00e0 kh\u00f4ng th\u00e0nh l\u1eadp ph\u00e1p nh\u00e2n<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><span style=\"color: #000000;\">Khi vay m\u01b0\u1ee3n v\u1eadt t\u01b0, h\u00e0ng h\u00f3a ho\u1eb7c nh\u1eadn g\u00f3p v\u1ed1n h\u1ee3p t\u00e1c kinh doanh kh\u00f4ng th\u00e0nh l\u1eadp ph\u00e1p nh\u00e2n:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n 111, 112 (Ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng), 152 (Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u), 153 (C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5), 156 (H\u00e0ng h\u00f3a).<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 t\u00e0i kho\u1ea3n 338 (Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c).<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Hach_toan_doanh_thu_chua_thuc_hien_cho_thue_tai_san_co_dinh_BDS_dau_tu\"><\/span><span style=\"color: #000000;\">H\u1ea1ch to\u00e1n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n (cho thu\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, B\u0110S \u0111\u1ea7u t\u01b0)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\"><strong>Khi nh\u1eadn ti\u1ec1n tr\u1ea3 tr\u01b0\u1edbc t\u1eeb kh\u00e1ch h\u00e0ng (cho thu\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, B\u0110S \u0111\u1ea7u t\u01b0 nhi\u1ec1u n\u0103m):<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Ghi nh\u1eadn v\u00e0o s\u1ed5 k\u1ebf to\u00e1n:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n 111, 112 (Ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng).<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 t\u00e0i kho\u1ea3n 3387 (Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n).<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 t\u00e0i kho\u1ea3n 3331 (Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p).<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Khi ghi nh\u1eadn doanh thu theo t\u1eebng k\u1ef3:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 t\u00e0i kho\u1ea3n 3387 (Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n).<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 t\u00e0i kho\u1ea3n 511 (Doanh thu b\u00e1n h\u00e0ng v\u00e0 d\u1ecbch v\u1ee5).<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Khi tr\u1ea3 l\u1ea1i ti\u1ec1n cho kh\u00e1ch h\u00e0ng do h\u1ee3p \u0111\u1ed3ng kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 t\u00e0i kho\u1ea3n 3387 (Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n).<\/span><\/li>\n<li><span style=\"color: #000000;\">N\u1ee3 t\u00e0i kho\u1ea3n 3331 (Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p).<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n 111, 112 (Ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng).<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Ban_hang_tra_cham_tra_gop\"><\/span><span style=\"color: #000000;\">B\u00e1n h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\"><strong>Khi b\u00e1n h\u00e0ng tr\u1ea3 ch\u1eadm (ch\u00eanh l\u1ec7ch gi\u00e1 b\u00e1n tr\u1ea3 ch\u1eadm so v\u1edbi gi\u00e1 b\u00e1n tr\u1ea3 ngay):<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n 111, 112 (Ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng), 131 (Ph\u1ea3i thu kh\u00e1ch h\u00e0ng).<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 t\u00e0i kho\u1ea3n 511 (Doanh thu b\u00e1n h\u00e0ng v\u00e0 d\u1ecbch v\u1ee5).<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 t\u00e0i kho\u1ea3n 3387 (Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n).<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 t\u00e0i kho\u1ea3n 3331 (Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p).<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>H\u00e0ng k\u1ef3, ghi nh\u1eadn doanh thu ti\u1ec1n l\u00e3i b\u00e1n h\u00e0ng tr\u1ea3 ch\u1eadm:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 t\u00e0i kho\u1ea3n 3387 (Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n).<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 t\u00e0i kho\u1ea3n 515 (Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh).<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Khi thu ti\u1ec1n t\u1eeb b\u00e1n h\u00e0ng tr\u1ea3 ch\u1eadm:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n 111, 112 (Ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng).<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 t\u00e0i kho\u1ea3n 131 (Ph\u1ea3i thu kh\u00e1ch h\u00e0ng).<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Ghi nh\u1eadn gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ebfu b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 t\u00e0i kho\u1ea3n 632 (Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n).<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n 154 (Chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang), 155 (H\u00e0ng h\u00f3a), 156 (H\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u).<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\">N\u1ebfu b\u00e1n B\u0110S \u0111\u1ea7u t\u01b0:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 t\u00e0i kho\u1ea3n 632 (Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n).<\/span><\/li>\n<li><span style=\"color: #000000;\">N\u1ee3 t\u00e0i kho\u1ea3n 214 (Hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh).<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 t\u00e0i kho\u1ea3n 217 (B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0).<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Ban_va_thue_lai_tai_san_co_dinh_thue_tai_chinh_co_gia_ban_lon_hon_gia_tri_con_lai\"><\/span><span style=\"color: #000000;\">B\u00e1n v\u00e0 thu\u00ea l\u1ea1i t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (thu\u00ea t\u00e0i ch\u00ednh c\u00f3 gi\u00e1 b\u00e1n l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\"><strong>Khi ho\u00e0n t\u1ea5t th\u1ee7 t\u1ee5c b\u00e1n t\u00e0i s\u1ea3n:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n 111, 112 (Ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng).<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 t\u00e0i kho\u1ea3n 711 (Thu nh\u1eadp kh\u00e1c \u2013 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110).<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 t\u00e0i kho\u1ea3n 3387 (Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n \u2013 ch\u00eanh l\u1ec7ch gi\u00e1 b\u00e1n v\u00e0 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110).<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 t\u00e0i kho\u1ea3n 3331 (Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p).<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Ghi gi\u1ea3m t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 t\u00e0i kho\u1ea3n 811 (Chi ph\u00ed kh\u00e1c \u2013 gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a TSC\u0110).<\/span><\/li>\n<li><span style=\"color: #000000;\">N\u1ee3 t\u00e0i kho\u1ea3n 214 (Hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh).<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 t\u00e0i kho\u1ea3n 211 (T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh).<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>K\u1ebft chuy\u1ec3n ch\u00eanh l\u1ec7ch v\u00e0 ghi gi\u1ea3m chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh theo th\u1eddi gian thu\u00ea t\u00e0i s\u1ea3n:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 t\u00e0i kho\u1ea3n 3387 (Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n).<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n 623 (Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp), 627 (Chi ph\u00ed s\u1ea3n xu\u1ea5t chung), 641 (Chi ph\u00ed b\u00e1n h\u00e0ng), 642 (Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p).<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Ket_chuyen_lai_chenh_lech_ty_gia_vao_doanh_thu_tai_chinh\"><\/span><span style=\"color: #000000;\">K\u1ebft chuy\u1ec3n l\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 v\u00e0o doanh thu t\u00e0i ch\u00ednh<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\"><strong>Khi k\u1ebft chuy\u1ec3n l\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 ch\u01b0a ph\u00e2n b\u1ed5:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 t\u00e0i kho\u1ea3n 3387 (Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n).<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 t\u00e0i kho\u1ea3n 515 (Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh).<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nhan_uy_thac_nhap_khau\"><\/span><span style=\"color: #000000;\">Nh\u1eadn \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\"><strong>Khi nh\u1eadn ti\u1ec1n \u0111\u1ec3 mua h\u00e0ng nh\u1eadp kh\u1ea9u:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n 111, 112 (Ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng).<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 t\u00e0i kho\u1ea3n 3388 (Ph\u1ea3i tr\u1ea3 kh\u00e1c).<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Khi chuy\u1ec3n ti\u1ec1n k\u00fd qu\u1ef9 m\u1edf LC:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 t\u00e0i kho\u1ea3n 244 (C\u1ea7m c\u1ed1, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c).<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n 111, 112.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a cho b\u00ean giao \u1ee7y th\u00e1c:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Theo d\u00f5i h\u00e0ng nh\u1eadn \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u tr\u00ean h\u1ec7 th\u1ed1ng v\u00e0 thuy\u1ebft minh trong <a href=\"https:\/\/gtax.vn\/english\/bao-cao-tai-chinh\/\">b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a>, kh\u00f4ng ghi nh\u1eadn tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Thanh to\u00e1n \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Khi thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 t\u00e0i kho\u1ea3n 138 (Ph\u1ea3i thu kh\u00e1c).<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 t\u00e0i kho\u1ea3n 244 (C\u1ea7m c\u1ed1, k\u00fd qu\u1ef9, k\u00fd c\u01b0\u1ee3c).<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p h\u1ed9:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 t\u00e0i kho\u1ea3n 138 (Ph\u1ea3i thu l\u1ea1i s\u1ed1 ti\u1ec1n \u0111\u00e3 n\u1ed9p h\u1ed9).<\/span><\/li>\n<li><span style=\"color: #000000;\">N\u1ee3 t\u00e0i kho\u1ea3n 3388 (Tr\u1eeb v\u00e0o ti\u1ec1n \u0111\u00e3 nh\u1eadn).<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n 111, 112 (Ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng).<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nhan_uy_thac_xuat_khau\"><\/span><span style=\"color: #000000;\">Nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">T\u01b0\u01a1ng t\u1ef1 nh\u01b0 nh\u1eadn \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u, theo d\u00f5i h\u00e0ng xu\u1ea5t kh\u1ea9u tr\u00ean h\u1ec7 th\u1ed1ng qu\u1ea3n l\u00fd v\u00e0 kh\u00f4ng ghi nh\u1eadn tr\u00ean b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Xac_dinh_so_loi_nhuan_co_tuc_phai_tra_cho_cac_chu_so_huu\"><\/span><span style=\"color: #000000;\">X\u00e1c \u0111\u1ecbnh s\u1ed1 l\u1ee3i nhu\u1eadn, c\u1ed5 t\u1ee9c ph\u1ea3i tr\u1ea3 cho c\u00e1c ch\u1ee7 s\u1edf h\u1eefu<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\"><strong>Khi x\u00e1c \u0111\u1ecbnh s\u1ed1 c\u1ed5 t\u1ee9c ph\u1ea3i tr\u1ea3:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 t\u00e0i kho\u1ea3n 421 (L\u1ee3i nhu\u1eadn sau thu\u1ebf ch\u01b0a ph\u00e2n ph\u1ed1i).<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 t\u00e0i kho\u1ea3n 3388 (Ph\u1ea3i tr\u1ea3 kh\u00e1c).<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>Khi tr\u1ea3 c\u1ed5 t\u1ee9c:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 t\u00e0i kho\u1ea3n 3388 (Ph\u1ea3i tr\u1ea3 kh\u00e1c).<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n 111, 112 (Ti\u1ec1n m\u1eb7t, ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng).<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 t\u00e0i kho\u1ea3n 3335 (Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n n\u1ebfu c\u00f3).<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Danh_gia_lai_so_du_cac_khoan_phai_tra_bang_ngoai_te\"><\/span><span style=\"color: #000000;\">\u0110\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\"><strong>L\u1ed7 t\u1ef7 gi\u00e1:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 t\u00e0i kho\u1ea3n 413 (Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i).<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 t\u00e0i kho\u1ea3n 338 (Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c).<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>L\u00e3i t\u1ef7 gi\u00e1:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 t\u00e0i kho\u1ea3n 338 (Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c).<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 t\u00e0i kho\u1ea3n 413 (Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i).<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">Vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n n\u00e0y gi\u00fap doanh nghi\u1ec7p duy tr\u00ec s\u1ef1 minh b\u1ea1ch v\u00e0 ch\u00ednh x\u00e1c trong vi\u1ec7c ghi nh\u1eadn c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3, \u0111\u1ea3m b\u1ea3o ho\u1ea1t \u0111\u1ed9ng k\u1ebf to\u00e1n di\u1ec5n ra m\u1ed9t c\u00e1ch h\u1ee3p l\u00fd v\u00e0 \u0111\u00fang \u0111\u1eafn.<\/span><\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-235860 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/accounting-team-analysing-accounting-information-703-\u00d7-396.jpg\" alt=\"4. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n t\u00e0i kho\u1ea3n 338 \u2013 Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c\" width=\"703\" height=\"396\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/accounting-team-analysing-accounting-information-703-\u00d7-396.jpg?v=1735879054 703w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/accounting-team-analysing-accounting-information-703-\u00d7-396-300x169.jpg?v=1735879054 300w\" sizes=\"(max-width: 703px) 100vw, 703px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"5_Bai_tap_hach_toan_tai_khoan_338_Phai_tra_phai_nop_khac\"><\/span><span style=\"color: #000000;\"><span id=\"6_Bai_tap_hach_toan_tai_khoan_338_Phai_tra_phai_nop_khac\" class=\"ez-toc-section\">5<\/span>. B\u00e0i t\u1eadp h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 338 Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\"><strong>T\u00ecnh hu\u1ed1ng:<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">C\u00f4ng ty TechNova, chuy\u00ean kinh doanh c\u00e1c s\u1ea3n ph\u1ea9m \u0111i\u1ec7n t\u1eed, c\u00f3 m\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn t\u00e0i kho\u1ea3n 338 \u2013 Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c trong th\u00e1ng 12 n\u0103m 2024, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<ol>\n<li><span style=\"color: #000000;\">C\u00f4ng ty nh\u1eadn h\u00f3a \u0111\u01a1n ti\u1ec1n \u0111i\u1ec7n th\u00e1ng 12 t\u1eeb c\u00f4ng ty \u0111i\u1ec7n l\u1ef1c v\u1edbi s\u1ed1 ti\u1ec1n 3.000.000 \u0111\u1ed3ng, ch\u01b0a bao g\u1ed3m thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng (VAT) 10%.<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f4ng ty ph\u1ea3i tr\u1ea3 ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng v\u1edbi \u0111\u1ed1i t\u00e1c l\u00e0 2.000.000 \u0111\u1ed3ng.<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f4ng ty nh\u1eadn ti\u1ec1n b\u1ea3o hi\u1ec3m t\u1eeb nh\u00e2n vi\u00ean tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i l\u00e0 500.000 \u0111\u1ed3ng, v\u00e0 c\u00f4ng ty tr\u00edch n\u1ed9p b\u1ea3o hi\u1ec3m cho nh\u00e2n vi\u00ean.<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f4ng ty thanh to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 n\u00eau tr\u00ean b\u1eb1ng chuy\u1ec3n kho\u1ea3n ng\u00e2n h\u00e0ng v\u00e0o ng\u00e0y 30\/12\/2024.<\/span><\/li>\n<\/ol>\n<p><span style=\"color: #000000;\"><strong>Y\u00eau c\u1ea7u:<\/strong> H\u1ea1ch to\u00e1n c\u00e1c giao d\u1ecbch tr\u00ean.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5:<\/strong><\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"Nghiep_vu_1_Nhan_hoa_don_tien_dien_tu_cong_ty_dien_luc\"><\/span><span style=\"color: #000000;\">Nghi\u1ec7p v\u1ee5 1: Nh\u1eadn h\u00f3a \u0111\u01a1n ti\u1ec1n \u0111i\u1ec7n t\u1eeb c\u00f4ng ty \u0111i\u1ec7n l\u1ef1c<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Gi\u00e1 tr\u1ecb ti\u1ec1n \u0111i\u1ec7n (ch\u01b0a c\u00f3 VAT):<\/strong> 3.000.000 \u0111\u1ed3ng<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Thu\u1ebf GTGT (10%):<\/strong> 300.000 \u0111\u1ed3ng<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">K\u1ebf to\u00e1n ghi nh\u1eadn:<\/span><\/p>\n<ol>\n<li><span style=\"color: #000000;\"><strong>Ghi nh\u1eadn chi ph\u00ed ti\u1ec1n \u0111i\u1ec7n v\u00e0 thu\u1ebf GTGT:<\/strong><\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 TK 638 (Chi ph\u00ed \u0111i\u1ec7n, n\u01b0\u1edbc, ti\u1ebfp kh\u00e1ch): 3.000.000 \u0111\u1ed3ng<\/span><\/li>\n<li><span style=\"color: #000000;\">N\u1ee3 TK 133 (Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb): 300.000 \u0111\u1ed3ng<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 TK 338 (Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c): 3.300.000 \u0111\u1ed3ng<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p><span style=\"color: #000000;\"><strong>Gi\u1ea3i th\u00edch:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">TK 638 ghi nh\u1eadn chi ph\u00ed ti\u1ec1n \u0111i\u1ec7n.<\/span><\/li>\n<li><span style=\"color: #000000;\">TK 133 ghi nh\u1eadn s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/li>\n<li><span style=\"color: #000000;\">TK 338 ghi nh\u1eadn s\u1ed1 ti\u1ec1n c\u00f4ng ty ph\u1ea3i tr\u1ea3 cho c\u00f4ng ty \u0111i\u1ec7n l\u1ef1c.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nghiep_vu_2_Phai_tra_tien_phat_vi_pham_hop_dong\"><\/span><span style=\"color: #000000;\">Nghi\u1ec7p v\u1ee5 2: Ph\u1ea3i tr\u1ea3 ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">C\u00f4ng ty ph\u1ea3i tr\u1ea3 ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng v\u1edbi \u0111\u1ed1i t\u00e1c l\u00e0 2.000.000 \u0111\u1ed3ng.<\/span><\/p>\n<p><span style=\"color: #000000;\">K\u1ebf to\u00e1n ghi nh\u1eadn:<\/span><\/p>\n<ol start=\"2\">\n<li><span style=\"color: #000000;\"><strong>Ghi nh\u1eadn chi ph\u00ed ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng:<\/strong><\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 TK 642 (Chi ph\u00ed kh\u00e1c): 2.000.000 \u0111\u1ed3ng<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 TK 338 (Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c): 2.000.000 \u0111\u1ed3ng<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p><span style=\"color: #000000;\"><strong>Gi\u1ea3i th\u00edch:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">TK 642 ghi nh\u1eadn chi ph\u00ed ph\u1ea1t vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng.<\/span><\/li>\n<li><span style=\"color: #000000;\">TK 338 ghi nh\u1eadn s\u1ed1 ti\u1ec1n c\u00f4ng ty ph\u1ea3i tr\u1ea3 cho \u0111\u1ed1i t\u00e1c.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nghiep_vu_3_Nhan_tien_bao_hiem_tu_nhan_vien\"><\/span><span style=\"color: #000000;\">Nghi\u1ec7p v\u1ee5 3: Nh\u1eadn ti\u1ec1n b\u1ea3o hi\u1ec3m t\u1eeb nh\u00e2n vi\u00ean<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">C\u00f4ng ty nh\u1eadn ti\u1ec1n b\u1ea3o hi\u1ec3m t\u1eeb nh\u00e2n vi\u00ean tham gia b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i l\u00e0 500.000 \u0111\u1ed3ng. S\u1ed1 ti\u1ec1n n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c tr\u00edch n\u1ed9p b\u1ea3o hi\u1ec3m cho nh\u00e2n vi\u00ean.<\/span><\/p>\n<p><span style=\"color: #000000;\">K\u1ebf to\u00e1n ghi nh\u1eadn:<\/span><\/p>\n<ol start=\"3\">\n<li><span style=\"color: #000000;\"><strong>Ghi nh\u1eadn s\u1ed1 ti\u1ec1n b\u1ea3o hi\u1ec3m nh\u1eadn t\u1eeb nh\u00e2n vi\u00ean:<\/strong><\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 TK 338 (Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c): 500.000 \u0111\u1ed3ng<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 TK 352 (B\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i): 500.000 \u0111\u1ed3ng<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p><span style=\"color: #000000;\"><strong>Gi\u1ea3i th\u00edch:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">TK 338 ghi nh\u1eadn kho\u1ea3n ph\u1ea3i tr\u1ea3 t\u1eeb nh\u00e2n vi\u00ean v\u1ec1 ti\u1ec1n b\u1ea3o hi\u1ec3m.<\/span><\/li>\n<li><span style=\"color: #000000;\">TK 352 ghi nh\u1eadn s\u1ed1 ti\u1ec1n b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Nghiep_vu_4_Thanh_toan_cac_khoan_phai_tra_vao_ngay_30122024\"><\/span><span style=\"color: #000000;\">Nghi\u1ec7p v\u1ee5 4: Thanh to\u00e1n c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 v\u00e0o ng\u00e0y 30\/12\/2024<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">C\u00f4ng ty thanh to\u00e1n t\u1ed5ng s\u1ed1 ti\u1ec1n c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 qua chuy\u1ec3n kho\u1ea3n ng\u00e2n h\u00e0ng v\u00e0o ng\u00e0y 30\/12\/2024, t\u1ed5ng s\u1ed1 ti\u1ec1n l\u00e0 5.800.000 \u0111\u1ed3ng.<\/span><\/p>\n<p><span style=\"color: #000000;\">K\u1ebf to\u00e1n ghi nh\u1eadn:<\/span><\/p>\n<ol start=\"4\">\n<li><span style=\"color: #000000;\"><strong>Ghi nh\u1eadn thanh to\u00e1n qua chuy\u1ec3n kho\u1ea3n ng\u00e2n h\u00e0ng:<\/strong><\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 TK 338 (Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c): 5.800.000 \u0111\u1ed3ng<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 TK 112 (Ng\u00e2n h\u00e0ng): 5.800.000 \u0111\u1ed3ng<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p><span style=\"color: #000000;\"><strong>Gi\u1ea3i th\u00edch:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">TK 338 gi\u1ea3m s\u1ed1 d\u01b0 ph\u1ea3i tr\u1ea3 sau khi thanh to\u00e1n c\u00e1c kho\u1ea3n n\u1ee3.<\/span><\/li>\n<li><span style=\"color: #000000;\">TK 112 ghi nh\u1eadn vi\u1ec7c thanh to\u00e1n qua chuy\u1ec3n kho\u1ea3n ng\u00e2n h\u00e0ng.<\/span><\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"Tong_hop\"><\/span><span style=\"color: #000000;\"><strong>T\u1ed5ng h\u1ee3p:<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">D\u01b0\u1edbi \u0111\u00e2y l\u00e0 t\u1ed5ng h\u1ee3p c\u00e1c b\u00fat to\u00e1n ghi nh\u1eadn cho c\u00e1c nghi\u1ec7p v\u1ee5 tr\u00ean:<\/span><\/p>\n<ol>\n<li><span style=\"color: #000000;\"><strong>Nghi\u1ec7p v\u1ee5 1:<\/strong><\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 TK 638: 3.000.000 \u0111\u1ed3ng<\/span><\/li>\n<li><span style=\"color: #000000;\">N\u1ee3 TK 133: 300.000 \u0111\u1ed3ng<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 TK 338: 3.300.000 \u0111\u1ed3ng<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\"><strong>Nghi\u1ec7p v\u1ee5 2:<\/strong><\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 TK 642: 2.000.000 \u0111\u1ed3ng<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 TK 338: 2.000.000 \u0111\u1ed3ng<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\"><strong>Nghi\u1ec7p v\u1ee5 3:<\/strong><\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 TK 338: 500.000 \u0111\u1ed3ng<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 TK 352: 500.000 \u0111\u1ed3ng<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\"><strong>Nghi\u1ec7p v\u1ee5 4:<\/strong><\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 TK 338: 5.800.000 \u0111\u1ed3ng<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 TK 112: 5.800.000 \u0111\u1ed3ng<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-235861 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/finance-accounting.jpg\" alt=\"5. B\u00e0i t\u1eadp h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 338 Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c\" width=\"900\" height=\"600\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/finance-accounting.jpg?v=1735879054 900w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/finance-accounting-300x200.jpg?v=1735879054 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/finance-accounting-768x512.jpg?v=1735879054 768w\" sizes=\"(max-width: 900px) 100vw, 900px\" \/><\/p>\n<p><span style=\"color: #000000;\">Th\u00f4ng qua c\u00e1c v\u00ed d\u1ee5 tr\u00ean, ta th\u1ea5y t\u00e0i kho\u1ea3n 338 \u2013 Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c r\u1ea5t quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 v\u00e0 ph\u1ea3i n\u1ed9p cho c\u00e1c b\u00ean li\u00ean quan, t\u1eeb vi\u1ec7c thanh to\u00e1n chi ph\u00ed nh\u01b0 ti\u1ec1n \u0111i\u1ec7n, ph\u1ea1t vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng \u0111\u1ebfn c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, c\u0169ng nh\u01b0 vi\u1ec7c theo d\u00f5i c\u00e1c kho\u1ea3n n\u1ee3 \u0111\u01b0\u1ee3c thanh to\u00e1n qua ng\u00e2n h\u00e0ng. Vi\u1ec7c h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 s\u1ebd gi\u00fap doanh nghi\u1ec7p \u0111\u1ea3m b\u1ea3o s\u1ef1 minh b\u1ea1ch t\u00e0i ch\u00ednh, \u0111\u1ed3ng th\u1eddi \u0111\u00e1p \u1ee9ng c\u00e1c y\u00eau c\u1ea7u ph\u00e1p l\u00fd v\u00e0 n\u1ed9i b\u1ed9.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>T\u00e0i kho\u1ea3n 338 l\u00e0 m\u1ed9t trong nh\u1eefng t\u00e0i kho\u1ea3n quan tr\u1ecdng trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p, d\u00f9ng \u0111\u1ec3 ghi nh\u1eadn c\u00e1c nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn c\u00e1c kho\u1ea3n thu\u1ebf, ph\u00ed, v\u00e0 c\u00e1c ngh\u0129a v\u1ee5 t\u00e0i ch\u00ednh kh\u00e1c m\u00e0 doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n. Vi\u1ec7c n\u1eafm v\u1eefng v\u00e0 hi\u1ec3u r\u00f5 c\u00e1ch s\u1eed d\u1ee5ng [&#8230;]\n","protected":false},"author":1,"featured_media":235858,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-235857","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/235857"}],"collection":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/comments?post=235857"}],"version-history":[{"count":2,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/235857\/revisions"}],"predecessor-version":[{"id":235869,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/235857\/revisions\/235869"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/235858"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=235857"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=235857"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=235857"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}