{"id":34669,"date":"2023-12-08T04:13:06","date_gmt":"2023-12-08T04:13:06","guid":{"rendered":"https:\/\/masterskills.org\/blog\/chi-phi-tra-truoc-prepaid-expenses-la-gi.html"},"modified":"2023-12-23T20:57:59","modified_gmt":"2023-12-23T13:57:59","slug":"chi-phi-tra-truoc-prepaid-expenses-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/chi-phi-tra-truoc-prepaid-expenses-la-gi.html","title":{"rendered":"Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (Prepaid expenses) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: michanederland.nl<\/p>\n<\/div>\n<\/div>\n

Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (Prepaid expenses) <\/font><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/b><\/p>\n

Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/b>\u00a0trong ti\u1ebfng Anh l\u00e0\u00a0Prepaid expenses<\/b>.<\/p>\n

Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/b> l\u00e0 c\u00e1c chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u00e3 ph\u00e1t sinh nh\u01b0ng c\u00f3 li\u00ean quan t\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a nhi\u1ec1u k\u00ec h\u1ea1ch to\u00e1n.<\/p>\n

C\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc bao g\u1ed3m:<\/p>\n

– Chi ph\u00ed mua b\u1ea3o hi\u1ec3m, tr\u1ea3 tr\u01b0\u1edbc ti\u1ec1n thu\u00ea nh\u00e0, thu\u00ea t\u00e0i s\u1ea3n, d\u1ecbch v\u1ee5<\/p>\n

– Chi ph\u00ed th\u00e0nh l\u1eadp doanh nghi\u1ec7p, chi ph\u00ed di chuy\u1ec3n \u0111\u1ecba \u0111i\u1ec3m kinh doanh, t\u1ed5 ch\u1ee9c l\u1ea1i doanh nghi\u1ec7p<\/p>\n

– Chi ph\u00ed \u0111\u00e0o t\u1ea1o c\u00e1n b\u1ed9 qu\u1ea3n l\u00ed v\u00e0 c\u00f4ng nh\u00e2n k\u0129 thu\u1eadt<\/p>\n

– Chi ph\u00ed nghi\u00ean c\u1ee9u gi\u00e1 tr\u1ecb l\u1edbn, chi ph\u00ed giai \u0111o\u1ea1n tri\u1ec3n khai kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n ghi nh\u1eadn l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) v\u00f4 h\u00ecnh<\/p>\n

– Chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110<\/p>\n

– Tr\u1ecb gi\u00e1 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 lo\u1ea1i s\u1eed d\u1ee5ng 2 l\u1ea7n, nhi\u1ec1u l\u1ea7n, tr\u1ecb gi\u00e1 bao b\u00ec lu\u00e2n chuy\u1ec3n, \u0111\u1ed3 d\u00f9ng cho thu<\/p>\n

– Chi ph\u00ed mua c\u00e1c t\u00e0i li\u1ec7u k\u0129 thu\u1eadtrong th\u1eddi gian ng\u1eebng vi\u1ec7c<\/p>\n

T\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/font><\/h3>\n

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

C\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ph\u00e1t sinh trong k\u00ec<\/p>\n

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

C\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc \u0111\u00e3 t\u00ednh v\u00e0o chi ph\u00ed SXKD trong k\u00ec<\/p>\n

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

– C\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ch\u01b0a t\u00ednh v\u00e0o chi ph\u00ed SXKD trong k\u00ec<\/p>\n

H\u1ea1ch to\u00e1n m\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu<\/font><\/font><\/h3>\n

Theo th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u1ec1 ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n doanh nghi\u1ec7p<\/p>\n

1. Khi ph\u00e1t sinh c\u00e1c kho\u1ea3n\u00a0<\/u>chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc\u00a0ph\u1ea3i ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed SXKD:<\/i><\/p>\n

N\u1ee3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/p>\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (N\u1ebfu c\u00f3)<\/p>\n

C\u00f3 c\u00e1c TK 111, 112, 152, 331, 334, 338,…<\/p>\n

– \u0110\u1ecbnh k\u00ec ti\u1ebfn h\u00e0nh ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc\u00a0<\/em>v\u00e0o chi ph\u00ed SXKD, ghi:<\/p>\n

N\u1ee3 c\u00e1c TK 623, 627, 635, 641, 642<\/p>\n

C\u00f3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc d\u00e0i h\u1ea1n<\/p>\n

2. Khi tr\u1ea3 tr\u01b0\u1edbc ti\u1ec1n thu\u00ea TSC\u0110, thu\u00ea c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng theo ph\u01b0\u01a1ng th\u1ee9c thu\u00ea ho\u1ea1t \u0111\u1ed9ng v\u00e0 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh cho nhi\u1ec1u n\u0103m, ghi:<\/i><\/p>\n

\u00a0– N\u1ebfu TSC\u0110 thu\u00ea s\u1eed d\u1ee5ng v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ch\u1ecbu thu\u1ebf GTGT t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, ghi:<\/p>\n

N\u1ee3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/p>\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (N\u1ebfu c\u00f3)<\/p>\n

C\u00f3 c\u00e1c TK 111, 112,…<\/p>\n

\u00a0– N\u1ebfu TSC\u0110 thu\u00ea s\u1eed d\u1ee5ng v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp ho\u1eb7c kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT, ghi:<\/p>\n

N\u1ee3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc d\u00e0i h\u1ea1n<\/p>\n

C\u00f3 c\u00e1c TK 111, 112,…<\/p>\n

3. \u0110\u1ecbnh k\u00ec khi ph\u00e2n b\u1ed5 d\u1ea7n s\u1ed1 l\u1ed7 t\u1ec9 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh v\u00e0 \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 XDCB (Giai \u0111o\u1ea1n tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng, khi ho\u00e0n th\u00e0nh \u0111\u1ea7u t\u01b0) v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh, ghi:<\/i><\/p>\n

N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (L\u1ed7 t\u1ec9\u00a0gi\u00e1 h\u1ed1i \u0111o\u00e1i)<\/p>\n

C\u00f3 TK 242 –\u00a0Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc\u00a0<\/p>\n

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

\u00a0Th\u00e1ng 8\/, c\u00f4ng ty \u0110\u1ee9c Vi\u1ec7t tr\u1ea3 ti\u1ec1n thu\u00ea v\u0103n ph\u00f2ng 1 n\u0103m (t\u1eeb th\u00e1ng 09\/ \u0111\u1ebfn h\u1ebft th\u00e1ng 8\/) s\u1ed1 ti\u1ec1n 60 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n

\u00a0– H\u1ebft n\u0103m nay, chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n nh\u01b0 sau:<\/p>\n

N\u1ee3 TK 642: 20.000.000<\/p>\n

C\u00f3 TK 242: 20.000.000\u00a0<\/p>\n

– H\u1ebft n\u0103m nay, tr\u00ean s\u1ed5 c\u00e1i TK 242 v\u1eabn c\u00f2n s\u1ed1 d\u01b0 40 tri\u1ec7u ti\u1ec1n thu\u00ea v\u0103n ph\u00f2ng c\u1ee7a 8 th\u00e1ng \u0111\u1ea7u n\u0103m m\u00e0 c\u00f4ng ty \u0111\u00e3 tr\u1ea3 tr\u01b0\u1edbc. H\u00e0ng th\u00e1ng (t\u1eeb th\u00e1ng 1\/ – 8\/), k\u1ebf to\u00e1n ph\u00e2n b\u1ed5 chi ph\u00ed:<\/p>\n

N\u1ee3 TK 642: 5.000.000<\/p>\n

\u00a0C\u00f3 TK 242: 5.000.000<\/p>\n

(Theo\u00a0Gi\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 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (ti\u1ebfng Anh: Prepaid expenses) l\u00e0 c\u00e1c chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u00e3 ph\u00e1t sinh nh\u01b0ng c\u00f3 li\u00ean quan t\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a nhi\u1ec1u k\u00ec h\u1ea1ch to\u00e1n.\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\/34669"}],"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=34669"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34669\/revisions"}],"predecessor-version":[{"id":68150,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34669\/revisions\/68150"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34669"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34669"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34669"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}