{"id":34322,"date":"2023-12-08T03:57:25","date_gmt":"2023-12-08T03:57:25","guid":{"rendered":"https:\/\/masterskills.org\/blog\/chiet-khau-thanh-toan-payment-discount-la-gi-phuong-phap-hach-toan.html"},"modified":"2023-12-23T20:56:45","modified_gmt":"2023-12-23T13:56:45","slug":"chiet-khau-thanh-toan-payment-discount-la-gi-phuong-phap-hach-toan","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/chiet-khau-thanh-toan-payment-discount-la-gi-phuong-phap-hach-toan.html","title":{"rendered":"Chi\u1ebft kh\u1ea5u thanh to\u00e1n (Payment discount) l\u00e0 g\u00ec? Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: Wikihow<\/p>\n<\/div>\n<\/div>\n

Chi\u1ebft kh\u1ea5u thanh to\u00e1n (Payment discount)<\/font><\/h2>\n

\u0110\u1ecbnh ngh\u0129a<\/b><\/p>\n

Chi\u1ebft kh\u1ea5u thanh to\u00e1n<\/b> trong ti\u1ebfng Anh l\u00e0 Payment discount<\/b>. Chi\u1ebft kh\u1ea5u thanh to\u00e1n<\/i> cho ng\u01b0\u1eddi mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c h\u01b0\u1edfng l\u00e0 kho\u1ea3n ti\u1ec1n m\u00e0 doanh nghi\u1ec7p gi\u1ea3m tr\u1eeb cho kh\u00e1ch h\u00e0ng do kh\u00e1ch h\u00e0ng mua h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 v\u00e0 \u0111\u00e3 tr\u1ea3 ti\u1ec1n thanh to\u00e1n tr\u01b0\u1edbc th\u1eddi h\u1ea1n.<\/p>\n

Hi\u1ec3u theo c\u00e1ch \u0111\u01a1n gi\u1ea3n, chi\u1ebft kh\u1ea5u thanh to\u00e1n<\/i> l\u00e0 kho\u1ea3n ti\u1ec1n ng\u01b0\u1eddi b\u00e1n gi\u1ea3m cho ng\u01b0\u1eddi mua do ng\u01b0\u1eddi mua thanh to\u00e1n ti\u1ec1n mua h\u00e0ng tr\u01b0\u1edbc th\u1eddi h\u1ea1n theo h\u1ee3p \u0111\u1ed3ng.<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n chi\u1ebft kh\u1ea5u thanh to\u00e1n<\/font><\/h3>\n

*T\u1ea1i b\u00ean chi\u1ebft kh\u1ea5u thanh to\u00e1n (b\u00ean chi ti\u1ec1n)<\/b><\/p>\n

B\u00ean chi\u1ebft kh\u1ea5u thanh to\u00e1n l\u1eadp ch\u1ee9ng t\u1eeb chi ho\u1eb7c ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb c\u00f4ng n\u1ee3, c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb, ghi:<\/p>\n

N\u1ee3 TK 635 –<\/span> Chi ph\u00ed t\u00e0i ch\u00ednh: T\u1ed5ng chi\u1ebft kh\u1ea5u thanh to\u00e1n ph\u1ea3i tr\u1ea3<\/p>\n

C\u00f3 TK 131\u00a0 –<\/span> Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng (n\u1ebfu b\u00f9 tr\u1eeb lu\u00f4n v\u00e0o kho\u1ea3n ph\u1ea3i thu)<\/p>\n

C\u00f3 c\u00e1c TK 111, 112: N\u1ebfu tr\u1ea3 b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u1eb7c chuy\u1ec3n kho\u1ea3n.<\/p>\n

T\u1ea1i b\u00ean nh\u1eadn chi\u1ebft kh\u1ea5u thanh to\u00e1n (b\u00ean nh\u1eadn ti\u1ec1n)<\/b><\/p>\n

B\u00ean nh\u1eadn chi\u1ebft kh\u1ea5u thanh to\u00e1n l\u1eadp ch\u1ee9ng t\u1eeb thu ho\u1eb7c ch\u1ee9ng t\u1eeb kh\u1ea5u tr\u1eeb c\u00f4ng n\u1ee3, c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb, ghi:<\/p>\n

N\u1ee3 TK 331 –<\/span> Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (n\u1ebfu gi\u1ea3m tr\u1eeb c\u00f4ng n\u1ee3)<\/p>\n

N\u1ee3 c\u00e1c TK 111, 112: N\u1ebfu nh\u1eadn ti\u1ec1n m\u1eb7t ho\u1eb7c ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/p>\n

C\u00f3 TK 515 –<\/span> \u00a0Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh: T\u1ed5ng chi\u1ebft kh\u1ea5u thanh to\u00e1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng<\/p>\n

V\u00ed d\u1ee5<\/font><\/h3>\n

C\u00f4ng ty TNHH K\u1ebf To\u00e1n H\u00e0 N\u1ed9i b\u00e1n m\u1ed9t l\u00f4 h\u00e0ng cho c\u00f4ng ty Th\u00e0nh Gia Lu\u1eadt v\u1edbi t\u1ed5ng gi\u00e1 thanh to\u00e1n l\u00e0 200.000.000 \u0111\u1ed3ng. C\u00f4ng ty Th\u00e0nh Gia Lu\u1eadt \u0111\u00e3 thanh to\u00e1n cho c\u00f4ng ty TNHH K\u1ebf To\u00e1n H\u00e0 N\u1ed9i \u0111\u00fang h\u1ea1n theo h\u1ee3p \u0111\u1ed3ng v\u00e0 \u0111\u01b0\u1ee3c h\u01b0\u1edfng chi\u1ebft kh\u1ea5u thanh to\u00e1n l\u00e0 1,5% tr\u00ean t\u1ed5ng gi\u00e1 tr\u1ecb thanh to\u00e1n. Kho\u1ea3n chi\u1ebft kh\u1ea5u thanh to\u00e1n n\u00e0y \u0111\u00e3 \u0111\u01b0\u1ee3c c\u00f4ng ty K\u1ebf To\u00e1n H\u00e0 N\u1ed9i chuy\u1ec3n kho\u1ea3n cho c\u00f4ng ty Th\u00e0nh Gia Lu\u1eadt.<\/p>\n

V\u1edbi s\u1ed1 li\u1ec7u tr\u00ean, k\u1ebf to\u00e1n s\u1ebd h\u1ea1ch to\u00e1n kho\u1ea3n chi\u1ebft kh\u1ea5u thanh to\u00e1n nh\u01b0 sau:<\/p>\n

–<\/span> T\u1ea1i c\u00f4ng ty TNHH K\u1ebf To\u00e1n H\u00e0 N\u1ed9i (b\u00ean chi\u00ea\u0301t kh\u00e2\u0301u), k\u1ebf to\u00e1n ghi:<\/p>\n

N\u1ee3 TK 635: 1,5% x 200.000.000\u0111 = 3.100.000 \u0111\u1ed3ng<\/p>\n

C\u00f3 TK 112: 1,5% x 200.000.000\u0111 \u00a0= 3.100.000 \u0111\u1ed3ng<\/p>\n

–<\/span> T\u1ea1i c\u00f4ng ty Th\u00e0nh Gia Lu\u1eadt (b\u00ean nh\u00e2n chi\u00ea\u0301t kh\u00e2\u0301u), k\u1ebf to\u00e1n ghi:<\/p>\n

N\u1ee3 TK 112: 1,5% x 200.000.000\u0111 \u00a0= 3.100.000 \u0111\u1ed3ng<\/p>\n

C\u00f3 TK 515: 1,5% x 200.000.000\u0111 = 3.100.000 \u0111\u1ed3ng<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Chi\u00ea\u0301t kh\u00e2\u0301u thanh toa\u0301n; Ca\u0301ch ha\u0323ch toa\u0301n chi\u00ea\u0301t kh\u00e2\u0301u thanh toa\u0301n – Tin t\u1ee9c k\u1ebf to\u00e1n)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Chi\u1ebft kh\u1ea5u thanh to\u00e1n (ti\u1ebfng Anh: Payment discount) l\u00e0 kho\u1ea3n ti\u1ec1n ng\u01b0\u1eddi b\u00e1n gi\u1ea3m cho ng\u01b0\u1eddi mua do ng\u01b0\u1eddi mua thanh to\u00e1n ti\u1ec1n mua h\u00e0ng tr\u01b0\u1edbc th\u1eddi h\u1ea1n theo h\u1ee3p \u0111\u1ed3ng.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[419],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34322"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=34322"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34322\/revisions"}],"predecessor-version":[{"id":67964,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34322\/revisions\/67964"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34322"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34322"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34322"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}