{"id":34655,"date":"2023-12-08T04:12:37","date_gmt":"2023-12-08T04:12:37","guid":{"rendered":"https:\/\/masterskills.org\/blog\/tien-gui-ngan-hang-cash-in-bank-trong-ke-toan-la-gi.html"},"modified":"2023-12-23T20:57:58","modified_gmt":"2023-12-23T13:57:58","slug":"tien-gui-ngan-hang-cash-in-bank-trong-ke-toan-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/tien-gui-ngan-hang-cash-in-bank-trong-ke-toan-la-gi.html","title":{"rendered":"Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng (Cash in bank) 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

Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng (Cash in bank)<\/font><\/h2>\n

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

Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/b> trong ti\u1ebfng Anh l\u00e0 Cash in bank<\/b>. Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/i> l\u00e0 s\u1ed1 ti\u1ec1n m\u00e0 doanh nghi\u1ec7p g\u1eedi t\u1ea1i c\u00e1c ng\u00e2n h\u00e0ng, kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c c\u00e1c c\u00f4ng ty t\u00e0i ch\u00ednh bao g\u1ed3m ti\u1ec1n Vi\u1ec7t Nam, c\u00e1c lo\u1ea1i ngo\u1ea1i t\u1ec7, v\u00e0ng b\u1ea1c \u0111\u00e1 qu\u00ed…<\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/font><\/h3>\n

– C\u0103n c\u1ee9 \u0111\u1ec3 ghi ch\u00e9p nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn ti\u1ec1n g\u1eedi c\u1ee7a doanh nghi\u1ec7p l\u00e0 c\u00e1c gi\u1ea5y b\u00e1o C\u00f3, gi\u1ea5y b\u00e1o N\u1ee3 ho\u1eb7c c\u00e1c b\u1ea3ng sao k\u00ea c\u1ee7a ng\u00e2n h\u00e0ng k\u00e8m theo c\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c nh\u01b0 \u1ee7y nhi\u1ec7m thu, \u1ee7y nhi\u1ec7m chi, s\u00e9c chuy\u1ec3n kho\u1ea3n, s\u00e9c b\u1ea3o chi…<\/p>\n

– Khi nh\u1eadn \u0111\u01b0\u1ee3c c\u00e1c ch\u1ee9ng t\u1eeb do ng\u00e2n h\u00e0ng g\u1eedi \u0111\u1ebfn, k\u1ebf to\u00e1n ph\u1ea3i ti\u1ebfn h\u00e0nh ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu v\u1edbi ch\u1ee9ng t\u1eeb g\u1ed1c k\u00e8m theo.\u00a0<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n c\u1ee7a \u0111\u01a1n v\u1ecb v\u1edbi ng\u00e2n h\u00e0ng th\u00ec v\u1eabn ph\u1ea3i ghi theo ch\u1ee9ng t\u1eeb c\u1ee7a ng\u00e2n h\u00e0ng, s\u1ed1 ch\u00eanh l\u1ec7ch \u0111\u01b0\u1ee3c theo d\u00f5i ri\u00eang \u1edf t\u00e0i kho\u1ea3n ph\u1ea3i thu ho\u1eb7c ph\u1ea3i tr\u1ea3 kh\u00e1c v\u00e0 th\u00f4ng b\u00e1o cho ng\u00e2n h\u00e0ng \u0111\u1ed1i chi\u1ebfu x\u00e1c minh l\u1ea1i.<\/p>\n

– \u0110\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p c\u00f3 nh\u1eefng t\u1ed5 ch\u1ee9c, b\u1ed9 ph\u1eadn tr\u1ef1c thu\u1ed9c, c\u00f3 th\u1ec3 m\u1edf t\u00e0i kho\u1ea3n chuy\u00ean thu, chuy\u00ean chi, m\u1edf t\u00e0i kho\u1ea3n thanh to\u00e1n ph\u00f9 h\u1ee3p \u0111\u1ec3 thu\u1eadn ti\u1ec7n cho vi\u1ec7c giao d\u1ecbch, thanh to\u00e1n.\u00a0<\/p>\n

– K\u1ebf to\u00e1n ph\u1ea3i t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n chi ti\u1ebft theo t\u1eebng ng\u00e2n h\u00e0ng, kho b\u1ea1c, c\u00f4ng ty t\u00e0i ch\u00ednh \u0111\u1ec3 ti\u1ec7n cho vi\u1ec7c ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu.<\/p>\n

K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 112 – Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng<\/font><\/h3>\n

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

K\u1ebf to\u00e1n s\u1eed d\u1ee5ng T\u00e0i kho\u1ea3n 112 “Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng” \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh t\u0103ng gi\u1ea3m v\u00e0 s\u1ed1 hi\u1ec7n c\u00f3 v\u1ec1 c\u00e1c t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

T\u00e0i kho\u1ea3n 112 c\u00f3 k\u1ebft c\u1ea5u nh\u01b0 sau:<\/p>\n

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

– C\u00e1c kho\u1ea3n ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7, v\u00e0ng ti\u1ec1n t\u1ec7 g\u1eedi v\u00e0o Ng\u00e2n h\u00e0ng<\/p>\n

– Ch\u00eanh l\u1ec7ch t\u1ec9<\/span> gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 ngo\u1ea1i t\u1ec7 t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o (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

– Ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u00e0ng ti\u1ec1n t\u1ec7 t\u0103ng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o<\/p>\n

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

– C\u00e1c kho\u1ea3n ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7, v\u00e0ng ti\u1ec1n t\u1ec7 r\u00fat ra t\u1eeb Ng\u00e2n h\u00e0ng<\/p>\n

– Ch\u00eanh l\u1ec7ch t\u1ec9<\/span> gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i s\u1ed1 d\u01b0 ngo\u1ea1i t\u1ec7 cu\u1ed1i k\u00ec<\/span> (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

– Ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i v\u00e0ng ti\u1ec1n t\u1ec7 gi\u1ea3m t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o<\/p>\n

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

S\u1ed1 ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7, v\u00e0ng ti\u1ec1n t\u1ec7 hi\u1ec7n c\u00f2n g\u1eedi t\u1ea1i Ng\u00e2n h\u00e0ng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/p>\n

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

T\u00e0i kho\u1ea3n 112 – Ti\u1ec1n g\u1eedi Ng\u00e2n h\u00e0ng, c\u00f3 ba t\u00e0i kho\u1ea3n c\u1ea5p hai:<\/p>\n

–\u00a0T\u00e0i kho\u1ea3n 1121 – Ti\u1ec1n Vi\u1ec7t Nam: Ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n g\u1eedi v\u00e0o, r\u00fat ra v\u00e0 hi\u1ec7n \u0111ang g\u1eedi t\u1ea1i Ng\u00e2n h\u00e0ng b\u1eb1ng \u0110\u1ed3ng Vi\u1ec7t Nam.<\/p>\n

–\u00a0T\u00e0i kho\u1ea3n 1122 – Ngo\u1ea1i t\u1ec7: Ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n g\u1eedi v\u00e0o, r\u00fat ra v\u00e0 hi\u1ec7n \u0111ang g\u1eedi t\u1ea1i Ng\u00e2n h\u00e0ng b\u1eb1ng ngo\u1ea1i t\u1ec7 c\u00e1c lo\u1ea1i \u0111\u00e3 qui \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam.<\/p>\n

–\u00a0T\u00e0i kho\u1ea3n 1123 – V\u00e0ng ti\u1ec1n t\u1ec7: Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng v\u00e0 gi\u00e1 tr\u1ecb v\u00e0ng ti\u1ec1n t\u1ec7 c\u1ee7a doanh nghi\u1ec7p \u0111ang g\u1eedi t\u1ea1i Ng\u00e2n h\u00e0ng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/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 Ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng (ti\u1ebfng Anh: Cash in bank) l\u00e0 s\u1ed1 ti\u1ec1n m\u00e0 doanh nghi\u1ec7p g\u1eedi t\u1ea1i c\u00e1c ng\u00e2n h\u00e0ng, kho b\u1ea1c Nh\u00e0 n\u01b0\u1edbc ho\u1eb7c c\u00e1c c\u00f4ng ty t\u00e0i ch\u00ednh bao g\u1ed3m ti\u1ec1n Vi\u1ec7t Nam, c\u00e1c lo\u1ea1i ngo\u1ea1i t\u1ec7, v\u00e0ng b\u1ea1c \u0111\u00e1 qu\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\/34655"}],"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=34655"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34655\/revisions"}],"predecessor-version":[{"id":68142,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34655\/revisions\/68142"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34655"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34655"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34655"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}