{"id":34677,"date":"2023-12-08T04:13:24","date_gmt":"2023-12-08T04:13:24","guid":{"rendered":"https:\/\/masterskills.org\/blog\/phai-thu-khach-hang-accounts-receivable-from-customers-la-gi.html"},"modified":"2023-12-23T20:58:00","modified_gmt":"2023-12-23T13:58:00","slug":"phai-thu-khach-hang-accounts-receivable-from-customers-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/phai-thu-khach-hang-accounts-receivable-from-customers-la-gi.html","title":{"rendered":"Ph\u1ea3i thu kh\u00e1ch h\u00e0ng (Accounts receivable from customers) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: Lucidchart<\/p>\n<\/div>\n<\/div>\n

Ph\u1ea3i thu kh\u00e1ch h\u00e0ng (Accounts receivable from customers) <\/font><\/h2>\n

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

Ph\u1ea3i thu kh\u00e1ch h\u00e0ng\u00a0<\/b>trong ti\u1ebfng Anh l\u00e0 Accounts receivable from customers.<\/b><\/p>\n

Ph\u1ea3i thu kh\u00e1ch h\u00e0ng<\/b> l\u00e0\u00a0c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu c\u1ee7a doanh nghi\u1ec7p v\u1edbi kh\u00e1ch h\u00e0ng v\u1ec1 ti\u1ec1n b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110), c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh, cung c\u1ea5p d\u1ecbch v\u1ee5.<\/p>\n

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

– Ph\u1ea3i m\u1edf s\u1ed5 chi ti\u1ebft theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i thu, t\u1eebng n\u1ed9i dung ph\u1ea3i thu, theo d\u00f5i chi ti\u1ebft k\u00ec h\u1ea1n thu h\u1ed3i (tr\u00ean 12 th\u00e1ng hay kh\u00f4ng qu\u00e1 12 th\u00e1ng k\u1ec3 t\u1eeb th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o) v\u00e0 theo d\u00f5i chi ti\u1ebft theo t\u1eebng l\u1ea7n thanh to\u00e1n<\/p>\n

– B\u00ean giao \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u ghi nh\u1eadn c\u00e1c ho\u1ea3n ph\u1ea3i thu t\u1eeb b\u00ean nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u v\u1ec1 ti\u1ec1n b\u00e1n h\u00e0ng xu\u1ea5t kh\u1ea9u nh\u01b0 c\u00e1c giao d\u1ecbch b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00f4ng th\u01b0\u1eddng<\/p>\n

– \u0110\u1ecbnh k\u00ec ti\u1ebfn h\u00e0nh ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu kho\u1ea3n ph\u1ea3i thu \u0111\u1ed1i v\u1edbi nh\u1eefng kh\u00e1ch h\u00e0ng c\u00f3 giao d\u1ecbch th\u01b0\u1eddng xuy\u00ean ho\u1eb7c c\u00f3 s\u1ed1 d\u01b0 N\u1ee3 l\u1edbn<\/p>\n

– Ph\u1ea3i ti\u1ebfn h\u00e0nh ph\u00e2n lo\u1ea1i n\u1ee3: \u0111\u00fang h\u1ea1n, qu\u00e1 h\u1ea1n, n\u1ee3 kh\u00f3 \u0111\u00f2i c\u00f3 kh\u1ea3 n\u0103ng kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c \u0111\u1ec3 c\u00f3 c\u0103n c\u1ee9 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng n\u1ee3 kh\u00f3 \u0111\u00f2i v\u00e0 c\u00f3 bi\u1ec7n ph\u00e1p x\u1eed l\u00ed \u0111\u1ed1i v\u1edbi kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f4ng \u0111\u00f2i \u0111\u01b0\u1ee3c<\/p>\n

– Ph\u1ea3i theo d\u00f5i chi ti\u1ebft c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng theo t\u1eebng lo\u1ea1i nguy\u00ean t\u1ec7, theo nguy\u00ean t\u1eafc:<\/p>\n

+ B\u00ean N\u1ee3 TK 131 qui \u0111\u1ed5i ra VND theo t\u1ec9 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh (l\u00e0 t\u1ec9 gi\u00e1 mua c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i ch\u1ec9 \u0111\u1ecbnh kh\u00e1ch h\u00e0ng thanh to\u00e1n)<\/p>\n

Ri\u00eang tr\u01b0\u1eddng h\u1ee3p nh\u1eadn tr\u01b0\u1edbc c\u1ee7a ng\u01b0\u1eddi mua, khi \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn doanh thu th\u00ec b\u00ean N\u1ee3 c\u1ee7a TK 131 \u00e1p d\u1ee5ng t\u1ec9 gi\u00e1 ghi s\u1ed5 th\u1ef1c t\u1ebf \u0111\u00edch danh \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n \u0111\u00e3 nh\u1eadn tr\u01b0\u1edbc<\/p>\n

+ B\u00ean C\u00f3 TK 131 qui \u0111\u1ed5i ra VND theo t\u1ec9 gi\u00e1 ghi s\u1ed5 th\u1ef1c t\u1ebf \u0111\u00edch danh cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng kh\u00e1ch n\u1ee3. Tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch n\u1ee3 c\u00f3 nhi\u1ec1u giao d\u1ecbch th\u00ec t\u1ec9 gi\u00e1 th\u1ef1c t\u1ebf \u0111\u00edch danh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 t\u1ec9 gi\u00e1 b\u00ecnh qu\u00e2n gia quy\u1ec1n di \u0111\u1ed9ng c\u00e1c giao d\u1ecbch c\u1ee7a kh\u00e1ch n\u1ee3 \u0111\u00f3<\/p>\n

Ri\u00eang tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh giao d\u1ecbch nh\u1eadn tr\u01b0\u1edbc ti\u1ec1n c\u1ee7a ng\u01b0\u1eddi mua th\u00ec b\u00ean C\u00f3 TK 131 \u00e1p d\u1ee5ng t\u1ec9 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf (l\u00e0 t\u1ec9 gi\u00e1 ghi v\u00e0o b\u00ean N\u1ee3 TK Ti\u1ec1n) t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn tr\u01b0\u1edbc<\/p>\n

+ Doanh nghi\u1ec7p ph\u1ea3i \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u1ee7a KH 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<\/p>\n

T\u1ec9 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf khi \u0111\u00e1nh gi\u00e1 l\u1ea1i kho\u1ea3n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng l\u00e0 t\u1ec9 gi\u00e1 mua ngo\u1ea1i t\u1ec7 c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i doanh nghi\u1ec7p ch\u1ec9 \u0111\u1ecbnh kh\u00e1ch h\u00e0ng thanh to\u00e1n t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp BCTC<\/p>\n

T\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng –\u00a0TK 131 “Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng”<\/font><\/h3>\n

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

– S\u1ed1 ti\u1ec1n ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng v\u1ec1 s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a \u0111\u00e3 giao, lao v\u1ee5 \u0111\u00e3 cung c\u1ea5p v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ti\u00eau th\u1ee5<\/p>\n

– S\u1ed1 ti\u1ec1n th\u1eeba tr\u1ea3 l\u1ea1i cho kh\u00e1ch h\u00e0ng<\/p>\n

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

– S\u1ed1 ti\u1ec1n kh\u00e1ch h\u00e0ng \u0111\u00e3 tr\u1ea3 n\u1ee3<\/p>\n

– S\u1ed1 ti\u1ec1n \u0111\u00e3 nh\u1eadn \u1ee9ng tr\u01a3\u1edbc, tr\u1ea3 tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng<\/p>\n

– C\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, h\u00e0ng b\u00e1n kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i tr\u1eeb v\u00e0o s\u1ed1 ph\u1ea3i thu\u2026<\/p>\n

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

S\u1ed1 ti\u1ec1n c\u00f2n ph\u1ea3i thu kh\u00e1ch h\u00e0ng<\/p>\n

D\u01b0 C\u00f3:<\/b><\/p>\n

S\u1ed1 ti\u1ec1n \u0111\u00e3 nh\u1eadn tr\u01b0\u1edbc ho\u1eb7c s\u1ed1 \u0111\u00e3 thu l\u1edbn h\u01a1n s\u1ed1 ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng chi ti\u1ebft theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ee5 th\u1ec3<\/p>\n

Ch\u1ee9ng t\u1eeb k\u1ebf to\u00e1n s\u1eed d\u1ee5ng<\/font><\/h3>\n

–\u00a0H\u00f3a \u0111\u01a1n thu\u1ebf GTGT, h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng<\/p>\n

– Phi\u1ebfu thu<\/p>\n

– Gi\u1ea5y b\u00e1o c\u00f3 c\u1ee7a ng\u00e2n h\u00e0ng<\/p>\n

–\u00a0Bi\u00ean b\u1ea3n b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3<\/p>\n

–\u00a0S\u1ed5 chi ti\u1ebft theo d\u00f5i kh\u00e1ch h\u00e0ng<\/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 thu kh\u00e1ch h\u00e0ng (ti\u1ebfng Anh: Accounts receivable from customers) l\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu c\u1ee7a doanh nghi\u1ec7p v\u1edbi kh\u00e1ch h\u00e0ng v\u1ec1 ti\u1ec1n b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5.\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\/34677"}],"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=34677"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34677\/revisions"}],"predecessor-version":[{"id":68154,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34677\/revisions\/68154"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34677"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34677"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34677"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}