{"id":34496,"date":"2023-12-08T04:05:08","date_gmt":"2023-12-08T04:05:08","guid":{"rendered":"https:\/\/masterskills.org\/blog\/von-bang-tien-cash-and-cash-equivalents-la-gi-ke-toan-von-bang-tien.html"},"modified":"2023-12-23T20:57:20","modified_gmt":"2023-12-23T13:57:20","slug":"von-bang-tien-cash-and-cash-equivalents-la-gi-ke-toan-von-bang-tien","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/von-bang-tien-cash-and-cash-equivalents-la-gi-ke-toan-von-bang-tien.html","title":{"rendered":"V\u1ed1n b\u1eb1ng ti\u1ec1n (Cash and cash equivalents) l\u00e0 g\u00ec? K\u1ebf to\u00e1n v\u1ed1n b\u1eb1ng ti\u1ec1n"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: keexito.wordpress.com<\/p>\n<\/div>\n<\/div>\n

V\u1ed1n b\u1eb1ng ti\u1ec1n (Cash and cash equivalents)<\/font><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/b><\/p>\n

V\u1ed1n b\u1eb1ng ti\u1ec1n<\/b> trong ti\u1ebfng Anh l\u00e0 Cash and cash equivalents<\/b>.<\/p>\n

V\u1ed1n b\u1eb1ng ti\u1ec1n<\/b> l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn c\u1ee7a t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n trong doanh nghi\u1ec7p, c\u00f3 t\u00ednh thanh kho\u1ea3n cao nh\u1ea5t, t\u1ed3n t\u1ea1i tr\u1ef1c ti\u1ebfp d\u01b0\u1edbi h\u00ecnh th\u1ee9c gi\u00e1 tr\u1ecb, bao g\u1ed3m ti\u1ec1n m\u1eb7t t\u1ea1i qu\u0129<\/span>, ti\u1ec1n g\u1eedi t\u1ea1i ng\u00e2n h\u00e0ng ho\u1eb7c c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh, v\u00e0 c\u00e1c kho\u1ea3n ti\u1ec1n \u0111ang chuy\u1ec3n.<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a v\u1ed1n b\u1eb1ng ti\u1ec1n<\/b>: V\u1eadn \u0111\u1ed9ng kh\u00f4ng ng\u1eebng, ph\u1ee9c t\u1ea1p v\u00e0 c\u00f3 t\u00ednh lu\u00e2n chuy\u1ec3n cao.<\/p>\n

T\u00e0i kho\u1ea3n s\u1eed dung<\/font><\/b><\/h3>\n

– Ti\u1ec1n m\u1eb7t (TK 111), bao g\u1ed3m:\u00a0<\/p>\n

+ N\u1ed9i t\u1ec7: Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh thu, chi, t\u1ed3n qu\u0129<\/span> ti\u1ec1n Vi\u1ec7t Nam t\u1ea1i qu\u0129<\/span> ti\u1ec1n m\u1eb7t<\/p>\n

+ Ngo\u1ea1i t\u1ec7: Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh thu, chi, t\u0103ng, gi\u1ea3m t\u1ec9 gi\u00e1 v\u00e0 t\u1ed3n qu\u0129<\/span> ngo\u1ea1i t\u1ec7 t\u1ea1i qu\u0129<\/span> ti\u1ec1n m\u1eb7t theo gi\u00e1 tr\u1ecb qui\u00a0\u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam<\/p>\n

+ V\u00e0ng b\u1ea1c, kim qu\u00ed<\/span>, \u0111\u00e1 qu\u00ed<\/span> \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u1edbi ch\u1ee9c n\u0103ng c\u1ea5t tr\u1eef gi\u00e1 tr\u1ecb, kh\u00f4ng bao g\u1ed3m c\u00e1c lo\u1ea1i \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u1edbi m\u1ee5c \u0111\u00edch \u0111\u1ec3 s\u1ea3n xu\u1ea5t ho\u1eb7c h\u00e0ng h\u00f3a \u0111\u1ec3 b\u00e1n<\/p>\n

– Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng (TK 112), bao g\u1ed3m:<\/p>\n

Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng kh\u00f4ng k\u00ec h\u1ea1n (kh\u00f4ng bao g\u1ed3m Ti\u1ec1n g\u1eedi c\u00f3 k\u00ec h\u1ea1n nh\u1eb1m m\u1ee5c \u0111\u00edch h\u01b0\u1edfng l\u00e3i).<\/p>\n

– Ti\u1ec1n \u0111ang chuy\u1ec3n (TK 113), bao g\u1ed3m c\u00e1c kho\u1ea3n ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p:<\/p>\n

+ \u0110\u00e3 n\u1ed9p v\u00e0o Ng\u00e2n h\u00e0ng, Kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc, \u0111\u00e3 g\u1eedi b\u01b0u \u0111i\u1ec7n \u0111\u1ec3 chuy\u1ec3n cho Ng\u00e2n h\u00e0ng nh\u01b0ng ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c gi\u1ea5y b\u00e1o C\u00f3<\/p>\n

+ \u0110\u00e3 tr\u1ea3 cho doanh nghi\u1ec7p kh\u00e1c hay \u0111\u00e3 l\u00e0m th\u1ee7 t\u1ee5c chuy\u1ec3n ti\u1ec1n t\u1eeb t\u00e0i kho\u1ea3n t\u1ea1i Ng\u00e2n h\u00e0ng \u0111\u1ec3 tr\u1ea3 cho doanh nghi\u1ec7p kh\u00e1c nh\u01b0ng ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c gi\u1ea5y b\u00e1o N\u1ee3 hay b\u1ea3n sao k\u00ea c\u1ee7a Ng\u00e2n h\u00e0ng<\/p>\n

S\u1ed5 s\u00e1ch k\u1ebf to\u00e1n s\u1eed d\u1ee5ng<\/font><\/h3>\n

1.\u00a0 S\u1ed5 chi ti\u1ebft:<\/b><\/p>\n

– S\u1ed5 qu\u0129<\/span> ti\u1ec1n m\u1eb7t<\/p>\n

– S\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft qu\u0129<\/span> ti\u1ec1n m\u1eb7t<\/p>\n

– S\u1ed5 chi ti\u1ebft ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/p>\n

– S\u1ed5 chi ti\u00eat ti\u1ec1n \u0111ang chuy\u1ec3n<\/p>\n

2. S\u1ed5 t\u1ed5ng h\u1ee3p:<\/b><\/p>\n

2.1. H\u00ecnh th\u1ee9c Nh\u1eadt k\u00ed chung:<\/i><\/p>\n

– S\u1ed5 nh\u1eadt k\u00ed thu ti\u1ec1n<\/p>\n

– S\u1ed5 nh\u1eadt k\u00ed chi ti\u1ec1n<\/p>\n

– S\u1ed5 nh\u1eadt k\u00ed chung<\/p>\n

– S\u1ed5 c\u00e1i TK 111, 112, 113<\/p>\n

\u00a0\u00a02.2. H\u00ecnh th\u1ee9c Nh\u1eadt k\u00ed – Ch\u1ee9ng t\u1eeb:<\/i><\/p>\n

– Nh\u1eadt k\u00ed ch\u1ee9ng t\u1eeb s\u1ed1 1, s\u1ed1 2<\/p>\n

– B\u1ea3ng k\u00ea s\u1ed1 1, s\u1ed1 2<\/p>\n

– S\u1ed5 c\u00e1i TK 111,112, 113<\/p>\n

\u00a02.3. H\u00ecnh th\u1ee9c Ch\u1ee9ng t\u1eeb ghi s\u1ed5:<\/i><\/p>\n

– Ch\u1ee9ng t\u1eeb ghi s\u1ed5<\/p>\n

– S\u1ed5 \u0111\u0103ng k\u00ed Ch\u1ee9ng t\u1eeb ghi s\u1ed5<\/p>\n

– S\u1ed5 c\u00e1i TK 111, 112, 113<\/p>\n

\u00a02.4. H\u00ecnh th\u1ee9c Nh\u1eadt k\u00ed –\u00a0S\u1ed5 c\u00e1i<\/i><\/p>\n

S\u1ed5 Nh\u1eadt k\u00ed – S\u1ed5 c\u00e1i<\/p>\n

T\u1ea5t c\u1ea3 c\u00e1c bi\u1ec3u m\u1eabu s\u1ed5 k\u1ebf to\u00e1n (k\u1ec3 c\u1ea3 c\u00e1c lo\u1ea1i S\u1ed5 C\u00e1i, s\u1ed5 Nh\u1eadt k\u00ed) \u0111\u1ec1u thu\u1ed9c lo\u1ea1i kh\u00f4ng b\u1eaft bu\u1ed9c. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng bi\u1ec3u m\u1eabu s\u1ed5 theo 1 trong 4 h\u00ecnh th\u1ee9c tr\u00ean ho\u1eb7c b\u1ed5 sung, s\u1eeda \u0111\u1ed5i bi\u1ec3u m\u1eabu s\u1ed5, th\u1ebb k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00ed nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o tr\u00ecnh b\u00e0y th\u00f4ng tin \u0111\u1ea7y \u0111\u1ee7, r\u00f5 r\u00e0ng, d\u1ec5 ki\u1ec3m tra, ki\u1ec3m so\u00e1t.<\/p>\n

Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n v\u1ed1n b\u1eb1ng ti\u1ec1n<\/font><\/h3>\n

Theo \u0110i\u1ec1u 11\u00a0Th\u00f4ng t\u01b0 s\u1ed1\u00a0200\/2014\/TT-BTC qui\u00a0\u0111\u1ecbnh Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ti\u1ec1n c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n

1. K\u1ebf to\u00e1n ph\u1ea3i m\u1edf s\u1ed5 k\u1ebf to\u00e1n ghi ch\u00e9p h\u00e0ng ng\u00e0y li\u00ean t\u1ee5c theo tr\u00ecnh t\u1ef1 ph\u00e1t sinh c\u00e1c kho\u1ea3n thu, chi, xu\u1ea5t, nh\u1eadp ti\u1ec1n, ngo\u1ea1i t\u1ec7 v\u00e0 t\u00ednh ra s\u1ed1 t\u1ed3n t\u1ea1i qu\u0129<\/span> v\u00e0 t\u1eebng t\u00e0i kho\u1ea3n \u1edf ng\u00e2n h\u00e0ng t\u1ea1i m\u1ecdi th\u1eddi \u0111i\u1ec3m \u0111\u1ec3 ti\u1ec7n cho vi\u1ec7c ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu.<\/p>\n

2. C\u00e1c kho\u1ea3n ti\u1ec1n do doanh nghi\u1ec7p kh\u00e1c v\u00e0 c\u00e1 nh\u00e2n k\u00ed c\u01b0\u1ee3c, k\u00ed qu\u0129<\/span> t\u1ea1i doanh nghi\u1ec7p \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd v\u00e0 h\u1ea1ch to\u00e1n nh\u01b0 ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

3. Khi thu, chi ph\u1ea3i c\u00f3 phi\u1ebfu thu, phi\u1ebfu chi v\u00e0 c\u00f3 \u0111\u1ee7 ch\u1eef k\u00ed theo qui\u00a0\u0111\u1ecbnh c\u1ee7a ch\u1ebf \u0111\u1ed9 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/p>\n

\u00a04. K\u1ebf to\u00e1n ph\u1ea3i theo d\u00f5i chi ti\u1ebft ti\u1ec1n theo nguy\u00ean t\u1ec7. Khi ph\u00e1t sinh c\u00e1c giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7, k\u1ebf to\u00e1n ph\u1ea3i qui\u00a0\u0111\u1ed5i ngo\u1ea1i t\u1ec7 ra \u0110\u1ed3ng Vi\u1ec7t Nam theo nguy\u00ean t\u1eafc:<\/p>\n

– B\u00ean N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n ti\u1ec1n \u00e1p d\u1ee5ng t\u1ec9 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf<\/p>\n

– B\u00ean C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n ti\u1ec1n \u00e1p d\u1ee5ng t\u1ec9 gi\u00e1 ghi s\u1ed5 b\u00ecnh qu\u00e2n gia quy\u1ec1n.<\/p>\n

5. T\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo qui\u00a0\u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 ngo\u1ea1i t\u1ec7 v\u00e0 v\u00e0ng ti\u1ec1n t\u1ec7 theo t\u1ec9 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf.<\/p>\n

Nhi\u1ec7m v\u1ee5 c\u1ee7a k\u1ebf to\u00e1n v\u1ed1n b\u1eb1ng ti\u1ec1n<\/font><\/h3>\n

– Ph\u1ea3i theo d\u00f5i d\u00f2ng ti\u1ec1n thu v\u00e0o v\u00e0 d\u00f2ng ti\u1ec1n chi ra c\u1ee7a ti\u1ec1n m\u1eb7t\u00a0(TK 111)\u00a0v\u00e0 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng\u00a0(TK 112).<\/p>\n

– Khi c\u00f3 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed5 k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t v\u00e0 ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng v\u1edbi s\u1ed5 c\u1ee7a th\u1ee7 qu\u0129<\/span> v\u00e0 s\u1ed5 ph\u1ee5 ng\u00e2n h\u00e0ng, th\u00ec k\u1ebf to\u00e1n ph\u1ea3i t\u00ecm hi\u1ec3u nguy\u00ean nh\u00e2n v\u00e0 \u0111i\u1ec1u ch\u1ec9nh k\u1ecbp th\u1eddi.<\/p>\n

– Ki\u1ec3m so\u00e1t ch\u1ee9ng t\u1eeb \u0111\u1ea7u v\u00e0o sao cho h\u1ee3p l\u1ec7, h\u1ee3p ph\u00e1p, h\u1ee3p l\u00ed, \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh chi ph\u00ed h\u1ee3p l\u00ed. H\u01b0\u1edbng d\u1eabn cho c\u00e1c ph\u00f2ng ban v\u1ec1 qui\u00a0\u0111\u1ecbnh ho\u00e1 \u0111\u01a1n, ch\u1ee9ng t\u1eeb, c\u0169ng nh\u01b0 c\u00e1ch l\u1eadp c\u00e1c bi\u1ec3u m\u1eabu.<\/p>\n

– L\u1eadp b\u00e1o c\u00e1o thu chi h\u00e0ng ng\u00e0y, b\u00e1o c\u00e1o ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng h\u1eb1ng ng\u00e0y \u0111\u1ec3 g\u1eedi theo y\u00eau c\u1ea7u c\u1ee7a Ban Gi\u00e1m \u0110\u1ed1c.<\/p>\n

– Li\u00ean h\u1ec7 v\u1edbi ng\u00e2n h\u00e0ng \u0111\u1ec3 l\u00e0m vi\u1ec7c\u00a0(v\u1ec1 r\u00fat ti\u1ec1n, tr\u1ea3 ti\u1ec1n, l\u1ea5y s\u1ed5 ph\u1ee5 ng\u00e2n h\u00e0ng v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ebfn ng\u00e2n h\u00e0ng)<\/p>\n

– Th\u1ef1c hi\u1ec7n \u0111\u00fang theo nguy\u00ean t\u1eafc b\u1ea5t ki\u00eam nhi\u1ec7m, k\u1ebf to\u00e1n v\u1ed1n b\u1eb1ng ti\u1ec1n kh\u00f4ng n\u00ean ki\u00eam th\u1ee7 qu\u0129<\/span>.<\/p>\n

– Ph\u1ea3i t\u1ed5 ch\u1ee9c theo d\u00f5i ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng t\u1ea1i t\u1eebng ng\u00e2n h\u00e0ng theo VND v\u00e0 theo ngo\u1ea1i t\u1ec7.\u00a0<\/p>\n

(Theo Gi\u00e1o tr\u00ecnh K\u1ebf to\u00e1n t\u00e0i ch\u00ednh 1, H\u1ecdc vi\u1ec7n T\u00e0i ch\u00ednh<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n V\u1ed1n b\u1eb1ng ti\u1ec1n (ti\u1ebfng Anh: Cash and cash equivalents) l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn c\u1ee7a t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n trong doanh nghi\u1ec7p, c\u00f3 t\u00ednh thanh kho\u1ea3n cao nh\u1ea5t, t\u1ed3n t\u1ea1i tr\u1ef1c ti\u1ebfp d\u01b0\u1edbi h\u00ecnh th\u1ee9c gi\u00e1 tr\u1ecb.\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\/34496"}],"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=34496"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34496\/revisions"}],"predecessor-version":[{"id":68052,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34496\/revisions\/68052"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34496"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34496"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34496"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}