{"id":34647,"date":"2023-12-08T04:12:20","date_gmt":"2023-12-08T04:12:20","guid":{"rendered":"https:\/\/masterskills.org\/blog\/phai-thu-khac-other-receivables-trong-ke-toan-la-gi.html"},"modified":"2023-12-23T20:57:57","modified_gmt":"2023-12-23T13:57:57","slug":"phai-thu-khac-other-receivables-trong-ke-toan-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/phai-thu-khac-other-receivables-trong-ke-toan-la-gi.html","title":{"rendered":"Ph\u1ea3i thu kh\u00e1c (Other receivables) trong k\u1ebf to\u00e1n l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda<\/p>\n<\/div>\n<\/div>\n

Ph\u1ea3i thu kh\u00e1c (Other receivables)<\/font><\/h2>\n

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

Ph\u1ea3i thu kh\u00e1c<\/b> trong ti\u1ebfng Anh l\u00e0 Other receivables<\/b>. Ph\u1ea3i thu kh\u00e1c<\/i> l\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i thu ngo\u00e0i c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng, ph\u1ea3i thu n\u1ed9i b\u1ed9 nh\u01b0:<\/p>\n

– Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thi\u1ebfu \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n nh\u01b0ng ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n, ph\u1ea3i ch\u1edd x\u1eed l\u00ed<\/span>;<\/p>\n

– C\u00e1c kho\u1ea3n ph\u1ea3i thu v\u1ec1 b\u1ed3i th\u01b0\u1eddng v\u1eadt ch\u1ea5t do c\u00e1 nh\u00e2n, t\u1eadp th\u1ec3 g\u00e2y ra nh\u01b0 m\u1ea5t m\u00e1t, h\u01b0 h\u1ecfng v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, ti\u1ec1n v\u1ed1n,… \u0111\u00e3 \u0111\u01b0\u1ee3c x\u1eed l\u00ed<\/span> b\u1eaft b\u1ed3i th\u01b0\u1eddng<\/p>\n

– C\u00e1c kho\u1ea3n cho b\u00ean kh\u00e1c m\u01b0\u1ee3n b\u1eb1ng t\u00e0i s\u1ea3n phi ti\u1ec1n t\u1ec7 (n\u1ebfu cho m\u01b0\u1ee3n b\u1eb1ng ti\u1ec1n th\u00ec ph\u1ea3i k\u1ebf to\u00e1n l\u00e0 cho vay tr\u00ean TK 1283)<\/p>\n

– C\u00e1c kho\u1ea3n \u0111\u00e3 chi cho ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, chi d\u1ef1 \u00e1n, chi \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n (XDCB), chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n ph\u00ea duy\u1ec7t ph\u1ea3i thu h\u1ed3i<\/p>\n

– C\u00e1c kho\u1ea3n chi h\u1ed9 ph\u1ea3i thu h\u1ed3i, nh\u01b0 c\u00e1c kho\u1ea3n b\u00ean nh\u1eadn u\u1ef7 th\u00e1c xu\u1ea5t nh\u1eadp kh\u1ea9u chi h\u1ed9, cho b\u00ean giao u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u v\u1ec1 ph\u00ed ng\u00e2n h\u00e0ng, ph\u00ed gi\u00e1m \u0111\u1ecbnh h\u1ea3i quan, ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ed1c v\u00e1c, c\u00e1c kho\u1ea3n thu\u1ebf, …<\/p>\n

– C\u00e1c kho\u1ea3n ph\u1ea3i thu ph\u00e1t sinh khi c\u1ed5 ph\u1ea7n h\u00f3a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc, nh\u01b0: Chi ph\u00ed c\u1ed5 ph\u1ea7n ho\u00e1, tr\u1ee3 c\u1ea5p cho lao \u0111\u1ed9ng th\u00f4i vi\u1ec7c, m\u1ea5t vi\u1ec7c, h\u1ed7 tr\u1ee3 \u0111\u00e0o t\u1ea1o l\u1ea1i lao \u0111\u1ed9ng trong doanh nghi\u1ec7p c\u1ed5 ph\u1ea7n ho\u00e1,…<\/p>\n

– Ti\u1ec1n l\u00e3i cho vay, c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn ph\u1ea3i thu t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh<\/p>\n

– C\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c ngo\u00e0i c\u00e1c kho\u1ea3n tr\u00ean.<\/p>\n

K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 138 – Ph\u1ea3i thu kh\u00e1c<\/font><\/h3>\n

\u0110\u1ec3 theo d\u00f5i t\u00ecnh h\u00ecnh hi\u1ec7n t\u1ea1i v\u00e0 bi\u1ebfn \u0111\u1ed9ng c\u1ee7a c\u00e1c kho\u1ea3n ph\u1ea3i thu ngo\u00e0i ph\u1ea3i thu kh\u00e1ch h\u00e0ng v\u00e0 ph\u1ea3i thu n\u1ed9i b\u1ed9, k\u1ebf to\u00e1n s\u1eed d\u1ee5ng T\u00e0i kho\u1ea3n 138 – Ph\u1ea3i thu kh\u00e1c<\/p>\n

K\u1ebft c\u1ea5u<\/b><\/p>\n

B\u00ean N\u1ee3:<\/p>\n

– Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd gi\u1ea3i quy\u1ebft<\/p>\n

– Ph\u1ea3i thu c\u1ee7a c\u00e1 nh\u00e2n, t\u1eadp th\u1ec3 \u0111\u1ed1i v\u1edbi t\u00e0i s\u1ea3n thi\u1ebfu \u0111\u00e3 x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n v\u00e0 c\u00f3 bi\u00ean b\u1ea3n x\u1eed l\u00ed<\/span> ngay<\/p>\n

– S\u1ed1 ti\u1ec1n ph\u1ea3i thu v\u1ec1 c\u00e1c kho\u1ea3n ph\u00e1t sinh khi c\u1ed5 ph\u1ea7n h\u00f3a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc<\/p>\n

– Ph\u1ea3i thu v\u1ec1 ti\u1ec1n l\u00e3i cho vay, l\u00e3i ti\u1ec1n g\u1eedi, c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh<\/p>\n

– C\u00e1c kho\u1ea3n chi h\u1ed9 b\u00ean th\u1ee9 ba ph\u1ea3i thu h\u1ed3i, c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00e1c<\/p>\n

– \u0110\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i thu b\u1eb1ng ngo\u1ea1i t\u1ec7 (tr\u01b0\u1eddng h\u1ee3p t\u1ec9<\/span> gi\u00e1 ngo\u1ea1i t\u1ec7 t\u0103ng so v\u1edbi \u0110\u1ed3ng Vi\u1ec7t Nam)<\/p>\n

B\u00ean C\u00f3:<\/p>\n

– K\u1ebft chuy\u1ec3n gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thi\u1ebfu v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan theo quy\u1ebft \u0111\u1ecbnh ghi trong bi\u00ean b\u1ea3n x\u1eed l\u00ed<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n c\u00e1c kho\u1ea3n ph\u1ea3i thu v\u1ec1 c\u1ed5 ph\u1ea7n h\u00f3a doanh nghi\u1ec7p nh\u00e0 n\u01b0\u1edbc<\/p>\n

– S\u1ed1 ti\u1ec1n \u0111\u00e3 thu \u0111\u01b0\u1ee3c v\u1ec1 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00e1c<\/p>\n

– \u0110\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i thu b\u1eb1ng ngo\u1ea1i t\u1ec7 (tr\u01b0\u1eddng h\u1ee3p t\u1ec9<\/span> gi\u00e1 ngo\u1ea1i t\u1ec7 gi\u1ea3m so v\u1edbi \u0110\u1ed3ng Vi\u1ec7t Nam)<\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/p>\n

C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00e1c ch\u01b0a thu \u0111\u01b0\u1ee3c.<\/p>\n

S\u1ed1 d\u01b0 b\u00ean C\u00f3:<\/p>\n

T\u00e0i kho\u1ea3n n\u00e0y c\u00f3 th\u1ec3 c\u00f3 s\u1ed1 d\u01b0 b\u00ean C\u00f3. S\u1ed1 d\u01b0 b\u00ean C\u00f3 ph\u1ea3n \u00e1nh s\u1ed1 \u0111\u00e3 thu nhi\u1ec1u h\u01a1n s\u1ed1 ph\u1ea3i thu (tr\u01b0\u1eddng h\u1ee3p c\u00e1 bi\u1ec7t v\u00e0 trong chi ti\u1ebft c\u1ee7a t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3).<\/p>\n

N\u1ed9i dung<\/b><\/p>\n

T\u00e0i kho\u1ea3n 138 – Ph\u1ea3i thu kh\u00e1c, c\u00f3 ba t\u00e0i kho\u1ea3n c\u1ea5p hai:<\/p>\n

– T\u00e0i kho\u1ea3n 1381 – T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00ed<\/span>: Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n thi\u1ebfu ch\u01b0a x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n, c\u00f2n ch\u1edd quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00ed<\/span>.<\/p>\n

V\u1ec1 nguy\u00ean t\u1eafc trong m\u1ecdi tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n thi\u1ebfu t\u00e0i s\u1ea3n, ph\u1ea3i truy t\u00ecm nguy\u00ean nh\u00e2n v\u00e0 ng\u01b0\u1eddi ph\u1ea1m l\u1ed7i \u0111\u1ec3 c\u00f3 bi\u1ec7n ph\u00e1p x\u1eed l\u00ed<\/span> c\u1ee5 th\u1ec3.\u00a0<\/p>\n

Ch\u1ec9 h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 1381 tr\u01b0\u1eddng h\u1ee3p ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n v\u1ec1 thi\u1ebfu, m\u1ea5t m\u00e1t, h\u01b0 h\u1ecfng t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p ph\u1ea3i ch\u1edd x\u1eed l\u00ed<\/span>.\u00a0<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p t\u00e0i s\u1ea3n thi\u1ebfu \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n v\u00e0 \u0111\u00e3 c\u00f3 bi\u00ean b\u1ea3n x\u1eed l\u00ed<\/span> ngay trong k\u00ec<\/span> th\u00ec ghi v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan, kh\u00f4ng h\u1ea1ch to\u00e1n qua t\u00e0i kho\u1ea3n 1381.<\/p>\n

– T\u00e0i kho\u1ea3n 1385 – Ph\u1ea3i thu v\u1ec1 c\u1ed5 ph\u1ea7n h\u00f3a: Ph\u1ea3n \u00e1nh s\u1ed1 ph\u1ea3i thu v\u1ec1 c\u1ed5 ph\u1ea7n h\u00f3a m\u00e0 doanh nghi\u1ec7p \u0111\u00e3 chi ra, nh\u01b0: Chi ph\u00ed c\u1ed5 ph\u1ea7n ho\u00e1, tr\u1ee3 c\u1ea5p cho lao \u0111\u1ed9ng th\u00f4i vi\u1ec7c, m\u1ea5t vi\u1ec7c, h\u1ed7 tr\u1ee3 \u0111\u00e0o t\u1ea1o l\u1ea1i lao \u0111\u1ed9ng trong doanh nghi\u1ec7p c\u1ed5 ph\u1ea7n ho\u00e1,…<\/p>\n

– T\u00e0i kho\u1ea3n 1388 – Ph\u1ea3i thu kh\u00e1c: Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u1ee7a doanh nghi\u1ec7p ngo\u00e0i ph\u1ea1m vi c\u00e1c kho\u1ea3n ph\u1ea3i thu ph\u1ea3n \u00e1nh \u1edf c\u00e1c TK 131, 133, 136 v\u00e0 TK 1381, 1385, nh\u01b0: Ph\u1ea3i thu c\u00e1c kho\u1ea3n c\u1ed5 t\u1ee9c, l\u1ee3i nhu\u1eadn, ti\u1ec1n l\u00e3i; Ph\u1ea3i thu c\u00e1c kho\u1ea3n ph\u1ea3i b\u1ed3i th\u01b0\u1eddng do l\u00e0m m\u1ea5t ti\u1ec1n, t\u00e0i s\u1ea3n;…<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh K\u1ebf to\u00e1n t\u00e0i ch\u00ednh, NXB T\u00e0i ch\u00ednh;\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Ph\u1ea3i thu kh\u00e1c (Other receivables) l\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i thu ngo\u00e0i c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng, ph\u1ea3i thu n\u1ed9i b\u1ed9. \u0110\u1ec3 theo d\u00f5i t\u00ecnh h\u00ecnh v\u00e0 bi\u1ebfn \u0111\u1ed9ng c\u1ee7a c\u00e1c kho\u1ea3n ph\u1ea3i thu ngo\u00e0i ph\u1ea3i thu kh\u00e1ch h\u00e0ng v\u00e0 ph\u1ea3i thu n\u1ed9i b\u1ed9, k\u1ebf to\u00e1n s\u1eed d\u1ee5ng T\u00e0i kho\u1ea3n 138 – Ph\u1ea3i thu kh\u00e1c\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\/34647"}],"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=34647"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34647\/revisions"}],"predecessor-version":[{"id":68138,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34647\/revisions\/68138"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34647"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34647"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34647"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}