{"id":34675,"date":"2023-12-08T04:13:20","date_gmt":"2023-12-08T04:13:20","guid":{"rendered":"https:\/\/masterskills.org\/blog\/tam-ung-advances-to-employees-la-gi-ke-toan-cac-khoan-tam-ung.html"},"modified":"2023-12-23T20:58:00","modified_gmt":"2023-12-23T13:58:00","slug":"tam-ung-advances-to-employees-la-gi-ke-toan-cac-khoan-tam-ung","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/tam-ung-advances-to-employees-la-gi-ke-toan-cac-khoan-tam-ung.html","title":{"rendered":"T\u1ea1m \u1ee9ng (Advances to employees) l\u00e0 g\u00ec? K\u1ebf to\u00e1n c\u00e1c kho\u1ea3n t\u1ea1m \u1ee9ng"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: thebank.vn<\/p>\n<\/div>\n<\/div>\n

T\u1ea1m \u1ee9ng (Advances to employees) <\/font><\/h2>\n

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

T\u1ea1m \u1ee9ng<\/b>\u00a0trong ti\u1ebfng Anh l\u00e0 Advances to employees<\/b>.<\/p>\n

T\u1ea1m \u1ee9ng<\/b> l\u00e0 vi\u1ec7c c\u00e1n b\u1ed9, c\u00f4ng nh\u00e2n vi\u00ean trong doanh nghi\u1ec7p \u1ee9ng tr\u01b0\u1edbc m\u1ed9t kho\u1ea3n ti\u1ec1n ho\u1eb7c v\u1eadt t\u01b0 \u0111\u1ec3 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh ho\u1eb7c gi\u1ea3i quy\u1ebft m\u1ed9t c\u00f4ng vi\u1ec7c \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t.<\/p>\n

Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n t\u1ea1m \u1ee9ng<\/font><\/h3>\n

– Ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng ph\u1ea3i l\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng l\u00e0m vi\u1ec7c t\u1ea1i doanh nghi\u1ec7p<\/p>\n

– Ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1edbi doanh nghi\u1ec7p v\u1ec1 s\u1ed1 \u0111\u00e3 nh\u1eadn t\u1ea1m \u1ee9ng v\u00e0 ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng t\u1ea1m \u1ee9ng theo \u0111\u00fang m\u1ee5c \u0111\u00edch v\u00e0 n\u1ed9i dung c\u00f4ng vi\u1ec7c \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t<\/p>\n

– Khi ho\u00e0n th\u00e0nh, k\u1ebft th\u00fac c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c giao, ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng ph\u1ea3i l\u1eadp b\u1ea3ng thanh to\u00e1n t\u1ea1m \u1ee9ng (k\u00e8m theo ch\u1ee9ng t\u1eeb g\u1ed1c) \u0111\u1ec3 thanh to\u00e1n c\u00e1c kho\u1ea3n \u0111\u00e3 t\u1ea1m \u1ee9ng<\/p>\n

– Ph\u1ea3i thanh to\u00e1n d\u1ee9t \u0111i\u1ec3m kho\u1ea3n t\u1ea1m \u1ee9ng k\u00ec tr\u01b0\u1edbc m\u1edbi \u0111\u01b0\u1ee3c nh\u1eadn t\u1ea1m \u1ee9ng k\u00ec sau<\/p>\n

– K\u1ebf to\u00e1n ph\u1ea3i m\u1edf s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft theo d\u00f5i cho t\u1eebng ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng v\u00e0 ghi ch\u00e9p \u0111\u1ea7y \u0111\u1ee7 t\u00ecnh h\u00ecnh nh\u1eadn, thanh to\u00e1n t\u1ea1m \u1ee9ng theo t\u1eebng l\u1ea7n t\u1ea1m \u1ee9ng<\/p>\n

T\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng TK 141 “T\u1ea1m \u1ee9ng”<\/font><\/h3>\n

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

C\u00e1c kho\u1ea3n ti\u1ec1n, v\u1eadt t\u01b0 \u0111\u00e3 t\u1ea1m \u1ee9ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p<\/p>\n

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

C\u00e1c kho\u1ea3n t\u1ea1m \u1ee9ng \u0111\u00e3 \u0111\u01b0\u1ee3c thanh to\u00e1n<\/p>\n

S\u1ed1 ti\u1ec1n t\u1ea1m \u1ee9ng d\u00f9ng kh\u00f4ng h\u1ebft nh\u1eadp l\u1ea1i qu\u0129 ho\u1eb7c t\u00ednh tr\u1eeb v\u00e0o l\u01b0\u01a1ng<\/p>\n

C\u00e1c kho\u1ea3n v\u1eadt t\u01b0 d\u00f9ng kh\u00f4ng h\u1ebft nh\u1eadp l\u1ea1i kho<\/p>\n

D\u01b0 n\u1ee3:<\/b><\/p>\n

S\u1ed1 t\u1ea1m \u1ee9ng ch\u01b0a thanh to\u00e1n<\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 nghi\u1ec7p v\u1ee5 kinh t\u1ebf ch\u1ee7 y\u1ebfu\u00a0<\/font><\/h3>\n

Theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC:<\/p>\n

a) Khi t\u1ea1m \u1ee9ng ti\u1ec1n ho\u1eb7c v\u1eadt t\u01b0 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng trong doanh nghi\u1ec7p, ghi:<\/p>\n

N\u1ee3 TK 141 – T\u1ea1m \u1ee9ng<\/p>\n

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

b) Khi th\u1ef1c hi\u1ec7n xong c\u00f4ng vi\u1ec7c \u0111\u01b0\u1ee3c giao, ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng l\u1eadp B\u1ea3ng thanh to\u00e1n t\u1ea1m \u1ee9ng k\u00e8m theo c\u00e1c ch\u1ee9ng t\u1eeb g\u1ed1c \u0111\u00e3 \u0111\u01b0\u1ee3c k\u00ed duy\u1ec7t \u0111\u1ec3 quy\u1ebft to\u00e1n kho\u1ea3n t\u1ea1m \u1ee9ng, ghi:<\/p>\n

N\u1ee3 c\u00e1c TK\u00a0 152,\u00a0153,\u00a0156,\u00a0241,\u00a0331,\u00a0621,\u00a0623,\u00a0627,\u00a0642,…<\/p>\n

C\u00f3 TK 141 – T\u1ea1m \u1ee9ng<\/p>\n

c) C\u00e1c kho\u1ea3n t\u1ea1m \u1ee9ng chi (ho\u1eb7c s\u1eed d\u1ee5ng) kh\u00f4ng h\u1ebft, ph\u1ea3i nh\u1eadp l\u1ea1i qu\u0129, nh\u1eadp l\u1ea1i kho ho\u1eb7c tr\u1eeb v\u00e0o l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng, ghi:<\/p>\n

N\u1ee3 TK\u00a0111\u00a0– Ti\u1ec1n m\u1eb7t<\/p>\n

N\u1ee3 TK\u00a0152- Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u<\/p>\n

N\u1ee3 TK\u00a0334\u00a0– Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/p>\n

C\u00f3 TK 141 – T\u1ea1m \u1ee9ng<\/p>\n

d) Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 th\u1ef1c chi \u0111\u00e3 \u0111\u01b0\u1ee3c duy\u1ec7t l\u1edbn h\u01a1n s\u1ed1 \u0111\u00e3 nh\u1eadn t\u1ea1m \u1ee9ng, k\u1ebf to\u00e1n l\u1eadp phi\u1ebfu chi \u0111\u1ec3 thanh to\u00e1n th\u00eam cho ng\u01b0\u1eddi nh\u1eadn t\u1ea1m \u1ee9ng, ghi:<\/p>\n

N\u1ee3 c\u00e1c TK 152, 153,156, 621,\u00a0622, 627,…<\/p>\n

C\u00f3 TK\u00a0\u00a0– Ti\u1ec1n m\u1eb7t<\/p>\n

V\u00ed d\u1ee5:<\/b><\/p>\n

Th\u00e1ng 8\/ t\u1ea1i C\u00f4ng ty \u0110\u1ee9c Vi\u1ec7t c\u00f3 c\u00e1c nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn t\u1ea1m \u1ee9ng nh\u01b0 sau:<\/p>\n

(Bi\u1ebft r\u1eb1ng c\u00f4ng ty t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho theo k\u00ea khai th\u01b0\u1eddng xuy\u00ean)<\/p>\n

    – Anh L\u00ea V\u0103n Th\u00e1i, nh\u00e2n vi\u00ean cung \u1ee9ng v\u1eadt t\u01b0 t\u1ea1m \u1ee9ng s\u1ed1 ti\u1ec1n 15.000.000 \u0111 b\u1eb1ng ti\u1ec1n m\u1eb7t \u0111\u1ec3 mua h\u00e0ng. K\u1ebf to\u00e1n vi\u1ebft phi\u1ebfu chi v\u00e0 \u0111\u1ecbnh kho\u1ea3n:<\/ol>\n
      N\u1ee3 TK 141 : 15.000.000 \u0111\u00a0(Chi ti\u1ebft anh L\u00ea V\u0103n Th\u00e1i: 15.000.000 \u0111)<\/ol>\n

      C\u00f3 TK 111 : 15.000.000 \u0111<\/p>\n

      – Sau khi ho\u00e0n th\u00e0nh c\u00f4ng vi\u1ec7c anh Th\u00e1i l\u1eadp gi\u1ea5y thanh to\u00e1n t\u1ea1m \u1ee9ng nh\u01b0 sau:<\/p>\n

      Mua nguy\u00ean v\u1eadt li\u1ec7u: Gi\u00e1 mua l\u00e0 16.500.000 \u0111, \u0111\u00e3 bao g\u1ed3m thu\u1ebf GTGT 10% (\u0111\u00e3 nh\u1eadp kho theo PNK s\u1ed1 33 ng\u00e0y 13\/8)<\/p>\n

      – Doanh nghi\u1ec7p \u0111\u00e3 \u0111\u1ed3ng \u00fd thanh to\u00e1n v\u00e0 chi ti\u1ebfp s\u1ed1 ti\u1ec1n c\u00f2n thi\u1ebfu b\u1eb1ng s\u00e9c chuy\u1ec3n kho\u1ea3n.<\/p>\n

      C\u0103n c\u1ee9 ch\u1ee9ng t\u1eeb thanh to\u00e1n, k\u1ebf to\u00e1n ghi s\u1ed5 theo s\u1ed1 th\u1ef1c chi:<\/p>\n

      1) C\u0103n c\u1ee9 ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng:<\/p>\n

      \u00a0N\u1ee3 TK 152: 15.000.000 \u0111<\/p>\n

      \u00a0N\u1ee3 TK 133: 1.500.000\u0111<\/p>\n

      \u00a0C\u00f3 TK\u00a0 141: 16.500.000 \u0111\u00a0(Chi ti\u1ebft anh L\u00ea V\u0103n Th\u00e1i: 16.500.000 \u0111)<\/p>\n

      2) Doanh nghi\u1ec7p thanh to\u00e1n s\u1ed1 ti\u1ec1n t\u1ea1m \u1ee9ng c\u00f2n thi\u1ebfu b\u1eb1ng s\u00e9c qua chuy\u1ec3n kho\u1ea3n:<\/p>\n

      N\u1ee3 TK 141: 1.500.000 \u0111\u00a0(Chi ti\u1ebft anh L\u00ea V\u0103n Th\u00e1i\u00a0 1.500.000\u0111)<\/p>\n

      C\u00f3 TK 112: 1.500.000 \u0111<\/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 T\u1ea1m \u1ee9ng (ti\u1ebfng Anh: Advances to employees) l\u00e0 vi\u1ec7c c\u00e1n b\u1ed9, c\u00f4ng nh\u00e2n vi\u00ean trong doanh nghi\u1ec7p \u1ee9ng tr\u01b0\u1edbc m\u1ed9t kho\u1ea3n ti\u1ec1n ho\u1eb7c v\u1eadt t\u01b0 \u0111\u1ec3 th\u1ef1c hi\u1ec7n nhi\u1ec7m v\u1ee5 s\u1ea3n xu\u1ea5t kinh doanh ho\u1eb7c gi\u1ea3i quy\u1ebft m\u1ed9t c\u00f4ng vi\u1ec7c \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00ea duy\u1ec7t.\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\/34675"}],"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=34675"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34675\/revisions"}],"predecessor-version":[{"id":68153,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34675\/revisions\/68153"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34675"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34675"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34675"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}