{"id":34667,"date":"2023-12-08T04:13:01","date_gmt":"2023-12-08T04:13:01","guid":{"rendered":"https:\/\/masterskills.org\/blog\/phai-tra-cho-nguoi-ban-accounts-payable-to-suppliers-la-gi.html"},"modified":"2023-12-23T20:57:59","modified_gmt":"2023-12-23T13:57:59","slug":"phai-tra-cho-nguoi-ban-accounts-payable-to-suppliers-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/phai-tra-cho-nguoi-ban-accounts-payable-to-suppliers-la-gi.html","title":{"rendered":"Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (Accounts payable to suppliers) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: softco.com<\/i><\/p>\n<\/div>\n<\/div>\n

Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (Accounts payable to suppliers)<\/font><\/h2>\n

Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/b> trong ti\u1ebfng Anh l\u00e0 Accounts payable to suppliers<\/b>.<\/p>\n

Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/b> l\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 ng\u01b0\u1eddi nh\u1eadn th\u1ea7u x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n.<\/p>\n

Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n<\/font><\/h3>\n

– Ph\u1ea3i m\u1edf s\u1ed5 chi ti\u1ebft cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i tr\u1ea3<\/p>\n

– B\u00ean giao \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u ghi nh\u1eadn s\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n v\u1ec1 h\u00e0ng nh\u1eadp kh\u1ea9u th\u00f4ng qua b\u00ean nh\u1eadn nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c nh\u01b0 kho\u1ea3n ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n th\u00f4ng th\u01b0\u1eddng<\/p>\n

– Ph\u1ea3i theo d\u00f5i chi ti\u1ebft c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n theo t\u1eebng lo\u1ea1i nguy\u00ean t\u1ec7, theo nguy\u00ean t\u1eafc:<\/p>\n

+ Khi ph\u00e1t sinh c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7, b\u00ean C\u00f3 TK 331 qui \u0111\u1ed5i ra VND\u00a0theo t\u1ec9 gi\u00e1 giao d\u1ecbch\u00a0th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh (l\u00e0 t\u1ec9\u00a0gi\u00e1 b\u00e1n c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i\u00a0n\u01a1i th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch)<\/p>\n

Ri\u00eang tr\u01b0\u1eddng h\u1ee3p \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi nh\u1eadn th\u1ea7u ho\u1eb7c ng\u01b0\u1eddi b\u00e1n, khi \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn t\u00e0i s\u1ea3n ho\u1eb7c chi ph\u00ed th\u00ec b\u00ean C\u00f3 c\u1ee7a TK\u00a0331 \u00e1p d\u1ee5ng t\u1ec9\u00a0gi\u00e1 ghi s\u1ed5 th\u1ef1c t\u1ebf \u0111\u00edch danh \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc<\/p>\n

+ Khi thanh to\u00e1n n\u1ee3 ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7, b\u00ean N\u1ee3 TK 331 k\u1ebf to\u00e1n qui \u0111\u1ed5i\u00a0 theo t\u1ec9\u00a0gi\u00e1 s\u1ed5 th\u1ef1c t\u1ebf \u0111\u00edch danh\u00a0cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ee7 n\u1ee3\u00a0tr\u00ean c\u01a1 s\u1edf b\u00ecnh qu\u00e2n gia quy\u1ec1n di \u0111\u1ed9ng c\u00e1c giao d\u1ecbch c\u1ee7a ch\u1ee7 n\u1ee3 \u0111\u00f3<\/p>\n

Tr\u01b0\u1eddng h\u1ee3p\u00a0c\u00f3 nhi\u1ec1u giao d\u1ecbch th\u00ec \u00e1p d\u1ee5ng t\u1ec9 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf (l\u00e0 t\u1ec9 gi\u00e1 b\u00e1n c\u1ee7a ng\u00e2n h\u00e0ng n\u01a1i th\u01b0\u1eddng xuy\u00ean giao d\u1ecbch t\u1ea1i th\u1eddi \u0111i\u1ec3m \u1ee9ng tr\u01b0\u1edbc\u00a0\u00a0<\/p>\n

– DN ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 t\u1ea1i t\u1ea5t c\u1ea3 c\u00e1c th\u1eddi \u0111i\u1ec3m l\u1eadp BCTC theo qui \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. T\u1ec9 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf khi \u0111\u00e1nh gi\u00e1 l\u1ea1i kho\u1ea3n ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n l\u00e0 t\u1ec9\u00a0gi\u00e1 b\u00e1n ngo\u1ea1i t\u1ec7 c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp BCTC<\/p>\n

T\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng TK 331 –\u00a0Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/font><\/h3>\n

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

– S\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5, ng\u01b0\u1eddi nh\u1eadn th\u1ea7u x\u00e2y l\u1eafp<\/p>\n

– S\u1ed1 ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi cung c\u1ea5p, ng\u01b0\u1eddi nh\u1eadn th\u1ea7u x\u00e2y l\u1eafp nh\u01b0ng ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh b\u00e0n giao<\/p>\n

– S\u1ed1 ti\u1ec1n ng\u01b0\u1eddi b\u00e1n ch\u1ea5p thu\u1eadn gi\u1ea3m gi\u00e1 h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 \u0111\u00e3 giao theo h\u1ee3p \u0111\u1ed3ng<\/p>\n

– Chi\u1ebft kh\u1ea5u thanh to\u00e1n v\u00e0 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c ng\u01b0\u1eddi b\u00e1n ch\u1ea5p thu\u1eadn cho doanh nghi\u1ec7p gi\u1ea3m tr\u1eeb v\u00e0o kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/p>\n

– Gi\u00e1 tr\u1ecb v\u1eadt t\u01b0, h\u00e0ng h\u00f3a thi\u1ebfu h\u1ee5t, k\u00e9m ph\u1ea9m ch\u1ea5t khi ki\u1ec3m nh\u1eadn v\u00e0 tr\u1ea3 l\u1ea1i ng\u01b0\u1eddi b\u00e1n<\/p>\n

– \u0110\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7 (tr\u01b0\u1eddng h\u1ee3p t\u1ec9\u00a0gi\u00e1 ngo\u1ea1i t\u1ec7 gi\u1ea3m so v\u1edbi \u0110\u1ed3ng Vi\u1ec7t Nam)<\/p>\n

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

– S\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, ng\u01b0\u1eddi cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 ng\u01b0\u1eddi nh\u1eadn th\u1ea7u x\u00e2y l\u1eafp<\/p>\n

– \u0110i\u1ec1u ch\u1ec9nh s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 t\u1ea1m t\u00ednh nh\u1ecf h\u01a1n gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a s\u1ed1 v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u00e3 nh\u1eadn, khi c\u00f3 ho\u00e1 \u0111\u01a1n ho\u1eb7c th\u00f4ng b\u00e1o gi\u00e1 ch\u00ednh th\u1ee9c<\/p>\n

– \u0110\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7 (tr\u01b0\u1eddng h\u1ee3p t\u1ec9\u00a0gi\u00e1 ngo\u1ea1i t\u1ec7 t\u0103ng so v\u1edbi \u0110\u1ed3ng Vi\u1ec7t Nam)<\/p>\n

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

– S\u1ed1 ti\u1ec1n c\u00f2n ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n, ng\u01b0\u1eddi cung c\u1ea5p, ng\u01b0\u1eddi nh\u1eadn th\u1ea7u x\u00e2y l\u1eafp<\/p>\n

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

– S\u1ed1 ti\u1ec1n \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n ho\u1eb7c s\u1ed1 ti\u1ec1n \u0111\u00e3 tr\u1ea3 nhi\u1ec1u h\u01a1n s\u1ed1 ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n theo chi ti\u1ebft c\u1ee7a t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3. Khi l\u1eadp B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, ph\u1ea3i l\u1ea5y s\u1ed1 d\u01b0 chi ti\u1ebft c\u1ee7a t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3n \u00e1nh \u1edf t\u00e0i kho\u1ea3n n\u00e0y \u0111\u1ec3 ghi 2 ch\u1ec9 ti\u00eau b\u00ean “T\u00e0i s\u1ea3n” v\u00e0 b\u00ean “Ngu\u1ed3n v\u1ed1n”.<\/p>\n

L\u01b0u \u00fd khi\u00a0ki\u1ec3m tra v\u00e0 x\u1eed l\u00ed\u00a0s\u1ed1 li\u1ec7u t\u00e0i kho\u1ea3n ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n<\/b><\/p>\n

– T\u00e0i kho\u1ea3n 331 \u2013 Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n l\u00e0 m\u1ed9t t\u00e0i kho\u1ea3n l\u01b0\u1ee1ng t\u00ednh, c\u00f3 th\u1ec3 c\u00f3 s\u1ed1 d\u01b0 c\u1ea3 hai b\u00ean. K\u1ebf to\u00e1n ch\u1ec9 \u0111\u01b0\u1ee3c c\u1ea5n tr\u1eeb b\u00ean N\u1ee3 v\u00e0 b\u00ean C\u00f3 TK 331 c\u1ee7a c\u00f9ng m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng.\u00a0H\u1ed3 s\u01a1 c\u1ea5n tr\u1eeb c\u00f4ng n\u1ee3 bao g\u1ed3m:<\/p>\n

+ B\u1ea3ng \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3<\/p>\n

+ Bi\u00ean b\u1ea3n th\u1ecfa thu\u1eadn v\u1ec1 vi\u1ec7c c\u1ea5n tr\u1eeb c\u00f4ng n\u1ee3<\/p>\n

+ C\u00e1ch ho\u1ea1ch to\u00e1n: N\u1ee3 331\/ c\u00f3 TK 131<\/p>\n

– Cu\u1ed1i n\u0103m, k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3 c\u00f3 ch\u1eef k\u00ed\u00a0v\u00e0 d\u1ea5u c\u1ee7a c\u1ea3 2 b\u00ean.<\/p>\n

(Ngu\u1ed3n tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh K\u1ebf to\u00e1n t\u00e0i ch\u00ednh 2, H\u1ecdc vi\u1ec7n T\u00e0i ch\u00ednh<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (ti\u1ebfng Anh: Accounts payable to suppliers) kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 ng\u01b0\u1eddi nh\u1eadn th\u1ea7u x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n.\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\/34667"}],"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=34667"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34667\/revisions"}],"predecessor-version":[{"id":68149,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34667\/revisions\/68149"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34667"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34667"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34667"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}