{"id":34580,"date":"2023-12-08T04:09:28","date_gmt":"2023-12-08T04:09:28","guid":{"rendered":"https:\/\/masterskills.org\/blog\/ke-toan-tien-cash-basis-la-gi-noi-dung-nguyen-tac-ke-toan-tien.html"},"modified":"2023-12-23T20:57:35","modified_gmt":"2023-12-23T13:57:35","slug":"ke-toan-tien-cash-basis-la-gi-noi-dung-nguyen-tac-ke-toan-tien","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/ke-toan-tien-cash-basis-la-gi-noi-dung-nguyen-tac-ke-toan-tien.html","title":{"rendered":"K\u1ebf to\u00e1n ti\u1ec1n (Cash basis) l\u00e0 g\u00ec? N\u1ed9i dung nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ti\u1ec1n"},"content":{"rendered":"
\n
\n
<\/div>\n
\n

H\u00ecnh minh h\u1ecda<\/p>\n<\/div>\n<\/div>\n

K\u1ebf to\u00e1n ti\u1ec1n (Cash basis)<\/font><\/h2>\n

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

K\u1ebf to\u00e1n ti\u1ec1n<\/b> trong ti\u1ebfng Anh g\u1ecdi l\u00e0 Cash basis<\/b>. K\u1ebf to\u00e1n ti\u1ec1n<\/i> l\u00e0 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n theo \u0111\u00f3 thu nh\u1eadp v\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n ghi nh\u1eadn khi v\u00e0 ch\u1ec9 khi \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n thu ho\u1eb7c chi ti\u1ec1n \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean quan thu nh\u1eadp v\u00e0 chi ph\u00ed.<\/p>\n

Thu\u1eadt ng\u1eef li\u00ean quan<\/font><\/h3>\n

\u0110\u01a1n v\u1ecb k\u1ebf to\u00e1n (Accounting Entity)<\/b> hay c\u00f2n g\u1ecdi l\u00e0\u00a0th\u1ef1c th\u1ec3 k\u1ebf to\u00e1n\u00a0l\u00e0 \u0111\u01a1n v\u1ecb kinh t\u1ebf c\u00f3 t\u00e0i s\u1ea3n ri\u00eang, ch\u1ecbu tr\u00e1ch nhi\u1ec7m s\u1eed d\u1ee5ng v\u00e0 ki\u1ec3m so\u00e1t t\u00e0i s\u1ea3n \u0111\u00f3 v\u00e0 ph\u1ea3i l\u1eadp b\u00e1o c\u00e1o k\u1ebf to\u00e1n.<\/p>\n

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

M\u1ed9t l\u00f4 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c mua nh\u1eadp kho ng\u00e0y 01\/12\/N v\u1edbi gi\u00e1 100 tri\u1ec7u \u0111\u1ed3ng v\u00e0 ch\u01b0a xu\u1ea5t kho trong n\u0103m N. T\u1ea1i ng\u00e0y 31\/12\/N gi\u00e1 th\u1ecb tr\u01b0\u1eddng c\u1ee7a l\u00f4 h\u00e0ng h\u00f3a n\u00e0y l\u00e0 90 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n

60% l\u00f4 h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c xu\u1ea5t ra \u0111\u1ec3 b\u00e1n trong n\u0103m N+1 v\u1edbi t\u1ed5ng gi\u00e1 b\u00e1n th\u1ef1c t\u1ebf l\u00e0 150 tri\u1ec7u \u0111\u1ed3ng, trong \u0111\u00f3 kh\u00e1ch h\u00e0ng tr\u1ea3 ngay b\u1eb1ng ti\u1ec1n m\u1eb7t 100 tri\u1ec7u \u0111\u1ed3ng, c\u00f2n 50 tri\u1ec7u \u0111\u1ed3ng s\u1ebd tr\u1ea3 v\u00e0o n\u0103m N+2.<\/p>\n

Theo nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ti\u1ec1n, doanh thu n\u0103m N+1 c\u1ee7a l\u00f4 h\u00e0ng h\u00f3a n\u00e0y \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n ghi nh\u1eadn l\u00e0 100 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n

Li\u00ean h\u1ec7 th\u1ef1c ti\u1ec5n<\/font><\/h3>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ti\u1ec1n<\/b> \u0111\u01b0\u1ee3c qui \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 11, Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/i> 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<\/span> c\u01b0\u1ee3c, k\u00ed<\/span> qu\u0129<\/span> t\u1ea1i doanh nghi\u1ec7p \u0111\u01b0\u1ee3c qu\u1ea3n l\u00ed 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<\/span> theo qui<\/span> \u0111\u1ecbnh c\u1ee7a ch\u1ebf \u0111\u1ed9 ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n.<\/p>\n

4. 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<\/span> \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<\/span> 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<\/span> gi\u00e1 ghi s\u1ed5 b\u00ecnh qu\u00e2n gia quy<\/span>\u1ec1n.<\/p>\n

5. T\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo qui<\/span> \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt, doanh nghi\u1ec7p 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<\/span> gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh Nguy\u00ean l\u00ed k\u1ebf to\u00e1n, NXB T\u00e0i ch\u00ednh)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n K\u1ebf to\u00e1n ti\u1ec1n (ti\u1ebfng Anh: Cash basis) l\u00e0 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n theo \u0111\u00f3 thu nh\u1eadp v\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c k\u1ebf to\u00e1n ghi nh\u1eadn khi v\u00e0 ch\u1ec9 khi \u0111\u01a1n v\u1ecb k\u1ebf to\u00e1n thu ho\u1eb7c chi ti\u1ec1n \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch li\u00ean quan thu nh\u1eadp v\u00e0 chi ph\u00ed.\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\/34580"}],"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=34580"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34580\/revisions"}],"predecessor-version":[{"id":68104,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34580\/revisions\/68104"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34580"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34580"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34580"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}