{"id":34657,"date":"2023-12-08T04:12:42","date_gmt":"2023-12-08T04:12:42","guid":{"rendered":"https:\/\/masterskills.org\/blog\/tien-mat-cash-on-hand-trong-ke-toan-la-gi-ket-cau-va-noi-dung-tai-khoan-tien-mat.html"},"modified":"2023-12-23T20:57:58","modified_gmt":"2023-12-23T13:57:58","slug":"tien-mat-cash-on-hand-trong-ke-toan-la-gi-ket-cau-va-noi-dung-tai-khoan-tien-mat","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/tien-mat-cash-on-hand-trong-ke-toan-la-gi-ket-cau-va-noi-dung-tai-khoan-tien-mat.html","title":{"rendered":"Ti\u1ec1n m\u1eb7t (Cash on hand) trong k\u1ebf to\u00e1n l\u00e0 g\u00ec? K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung t\u00e0i kho\u1ea3n ti\u1ec1n m\u1eb7t"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda<\/p>\n<\/div>\n<\/div>\n

Ti\u1ec1n m\u1eb7t (Cash on hand)<\/font><\/h2>\n

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

Ti\u1ec1n m\u1eb7t<\/b> trong ti\u1ebfng Anh l\u00e0 Cash on hand<\/b>. Ti\u1ec1n m\u1eb7t<\/i> l\u00e0 s\u1ed1 v\u1ed1n b\u1eb1ng ti\u1ec1n do th\u1ee7 qu\u0129 b\u1ea3o qu\u1ea3n t\u1ea1i qu\u0129 (k\u00e9t) c\u1ee7a doanh nghi\u1ec7p bao g\u1ed3m: ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7, v\u00e0ng b\u1ea1c, \u0111\u00e1 qu\u00ed, kim kh\u00ed qu\u00ed, t\u00edn phi\u1ebfu v\u00e0 ng\u00e2n phi\u1ebfu.<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m<\/font><\/h3>\n

– Trong m\u1ed7i doanh nghi\u1ec7p \u0111\u1ec1u c\u00f3 m\u1ed9t l\u01b0\u1ee3ng ti\u1ec1n m\u1eb7t nh\u1ea5t \u0111\u1ecbnh t\u1ea1i qu\u0129 \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh h\u00e0ng ng\u00e0y c\u1ee7a m\u00ecnh.<\/p>\n

– S\u1ed1 ti\u1ec1n th\u01b0\u1eddng xuy\u00ean t\u1ed3n qu\u0129 ph\u1ea3i \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n \u0111\u1ecbnh m\u1ee9c h\u1ee3p l\u00ed, m\u1ee9c t\u1ed3n qu\u0129 n\u00e0y t\u00f9y thu\u1ed9c v\u00e0o qui m\u00f4, t\u00ednh ch\u1ea5t ho\u1ea1t \u0111\u1ed9ng, ngo\u00e0i ra doanh nghi\u1ec7p ph\u1ea3i g\u1eedi ti\u1ec1n v\u00e0o ng\u00e2n h\u00e0ng ho\u1eb7c c\u00e1c t\u1ed5 ch\u1ee9c t\u00e0i ch\u00ednh kh\u00e1c.<\/p>\n

– M\u1ecdi kho\u1ea3n thu chi, b\u1ea3o qu\u1ea3n ti\u1ec1n m\u1eb7t \u0111\u1ec1u do th\u1ee7 qu\u0129 ch\u1ecbu tr\u00e1ch nhi\u1ec7m th\u1ef1c hi\u1ec7n.\u00a0<\/p>\n

Th\u1ee7 qu\u0129 kh\u00f4ng tr\u1ef1c ti\u1ebfp mua b\u00e1n v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, ti\u1ebfp li\u1ec7u ho\u1eb7c kh\u00f4ng \u0111\u01b0\u1ee3c ki\u00eam nghi\u1ec7m c\u00f4ng t\u00e1c k\u1ebf to\u00e1n.<\/p>\n

T\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n thu, chi ti\u1ec1n m\u1eb7t \u0111\u1ec1u ph\u1ea3i c\u00f3 ch\u1ee9ng t\u1eeb h\u1ee3p l\u1ec7 ch\u1ee9ng minh v\u00e0 ph\u1ea3i c\u00f3 ch\u1eef k\u00ed c\u1ee7a K\u1ebf to\u00e1n tr\u01b0\u1edfng v\u00e0 Th\u1ee7 tr\u01b0\u1edfng \u0111\u01a1n v\u1ecb.<\/p>\n

Sau khi th\u1ef1c hi\u1ec7n thu chi ti\u1ec1n, th\u1ee7 qu\u0129 gi\u1eef l\u1ea1i c\u00e1c ch\u1ee9ng t\u1eeb \u0111\u1ec3 cu\u1ed1i ng\u00e0y ghi v\u00e0o s\u1ed5 qu\u0129 ki\u00eam b\u00e1o c\u00e1o qu\u0129.<\/p>\n

C\u00e1c ch\u1ee9ng t\u1eeb s\u1eed d\u1ee5ng trong k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t<\/font><\/h3>\n

– Phi\u1ebfu thu – M\u1eabu 01 – TT (BB)<\/p>\n

– Phi\u1ebfu chi – M\u1eabu 02 – TT (BB)<\/p>\n

– B\u1ea3ng k\u00ea v\u00e0ng b\u1ea1c, \u0111\u00e1 qu\u00ed – M\u1eabu 07 – TT (HD)<\/p>\n

– B\u1ea3ng ki\u1ec3m k\u00ea qu\u0129\u00a0 – M\u1eabu 08a – TT, 08b – TT (HD)<\/p>\n

C\u00e1c ch\u1ee9ng t\u1eeb sau khi \u0111\u00e3 ki\u1ec3m tra \u0111\u1ea3m b\u1ea3o t\u00ednh h\u1ee3p l\u1ec7 \u0111\u01b0\u1ee3c ghi ch\u00e9p, ph\u1ea3n \u00e1nh v\u00e0o c\u00e1c s\u1ed5 k\u1ebf to\u00e1n li\u00ean quan bao g\u1ed3m:<\/p>\n

– S\u1ed1 qu\u0129 ti\u1ec1n m\u1eb7t<\/p>\n

– C\u00e1c s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p<\/p>\n

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

K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 111 – Ti\u1ec1n m\u1eb7t<\/font><\/h3>\n

\u0110\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh thu chi v\u00e0 t\u1ed3n qu\u0129 ti\u1ec1n m\u1eb7t c\u1ee7a doanh nghi\u1ec7p, k\u1ebf to\u00e1n s\u1eed d\u1ee5ng T\u00e0i kho\u1ea3n 111 “Ti\u1ec1n m\u1eb7t”.
<\/b><\/p>\n

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

T\u00e0i kho\u1ea3n 111 c\u00f3 k\u1ebft c\u1ea5u nh\u01b0 sau:<\/p>\n

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

– C\u00e1c kho\u1ea3n ti\u1ec1n m\u1eb7t, ngo\u1ea1i t\u1ec7, v\u00e0ng ti\u1ec1n t\u1ec7 nh\u1eadp qu\u0129<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n m\u1eb7t, ngo\u1ea1i t\u1ec7, v\u00e0ng ti\u1ec1n t\u1ec7 th\u1eeba \u1edf qu\u0129<\/span> ph\u00e1t hi\u1ec7n khi ki\u1ec3m k\u00ea<\/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 m\u1eb7t, ngo\u1ea1i t\u1ec7, v\u00e0ng ti\u1ec1n t\u1ec7 xu\u1ea5t qu\u0129<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n m\u1eb7t, ngo\u1ea1i t\u1ec7, v\u00e0ng ti\u1ec1n t\u1ec7 thi\u1ebfu h\u1ee5t qu\u0129<\/span> ph\u00e1t hi\u1ec7n khi ki\u1ec3m k\u00ea<\/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 b\u00e1o c\u00e1o (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

C\u00e1c kho\u1ea3n ti\u1ec1n m\u1eb7t, ngo\u1ea1i t\u1ec7, v\u00e0ng ti\u1ec1n t\u1ec7 c\u00f2n t\u1ed3n qu\u0129<\/span> ti\u1ec1n m\u1eb7t t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o.<\/p>\n

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

T\u00e0i kho\u1ea3n 111 – Ti\u1ec1n m\u1eb7t c\u00f3 ba t\u00e0i kho\u1ea3n c\u1ea5p hai:<\/p>\n

– T\u00e0i kho\u1ea3n 1111 – Ti\u1ec1n Vi\u1ec7t Nam: 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

– T\u00e0i kho\u1ea3n 1112 – Ngo\u1ea1i t\u1ec7: Ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh thu, chi, ch\u00eanh l\u1ec7ch t\u1ec9<\/span> gi\u00e1 v\u00e0 s\u1ed1 d\u01b0 ngo\u1ea1i t\u1ec7 t\u1ea1i qu\u0129<\/span> ti\u1ec1n m\u1eb7t theo gi\u00e1 tr\u1ecb qui \u0111\u1ed5i ra \u0110\u1ed3ng Vi\u1ec7t Nam.<\/p>\n

– T\u00e0i kho\u1ea3n 1113 – 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 t\u1ea1i qu\u0129<\/span> c\u1ee7a doanh nghi\u1ec7p.<\/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)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Ti\u1ec1n m\u1eb7t (ti\u1ebfng Anh: Cash on hand) trong k\u1ebf to\u00e1n l\u00e0 s\u1ed1 v\u1ed1n b\u1eb1ng ti\u1ec1n do th\u1ee7 qu\u0129 b\u1ea3o qu\u1ea3n t\u1ea1i qu\u0129 c\u1ee7a doanh nghi\u1ec7p bao g\u1ed3m: ti\u1ec1n Vi\u1ec7t Nam, ngo\u1ea1i t\u1ec7, v\u00e0ng b\u1ea1c, \u0111\u00e1 qu\u00ed, kim kh\u00ed qu\u00ed, t\u00edn phi\u1ebfu v\u00e0 ng\u00e2n phi\u1ebfu.\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\/34657"}],"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=34657"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34657\/revisions"}],"predecessor-version":[{"id":68143,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34657\/revisions\/68143"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34657"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34657"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34657"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}