{"id":34685,"date":"2023-12-08T04:13:49","date_gmt":"2023-12-08T04:13:49","guid":{"rendered":"https:\/\/masterskills.org\/blog\/phai-thu-noi-bo-intra-company-receivables-la-gi.html"},"modified":"2023-12-23T20:58:01","modified_gmt":"2023-12-23T13:58:01","slug":"phai-thu-noi-bo-intra-company-receivables-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/phai-thu-noi-bo-intra-company-receivables-la-gi.html","title":{"rendered":"Ph\u1ea3i thu n\u1ed9i b\u1ed9 (Intra-company receivables) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: blackline.com<\/p>\n<\/div>\n<\/div>\n

Ph\u1ea3i thu n\u1ed9i b\u1ed9 (Intra-company receivables) <\/font><\/h2>\n

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

Ph\u1ea3i thu n\u1ed9i b\u1ed9<\/b> trong ti\u1ebfng Anh l\u00e0 Intra-company receivables<\/b>.<\/p>\n

Ph\u1ea3i thu n\u1ed9i b\u1ed9<\/b> l\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u1ee7a doanh nghi\u1ec7p (DN) v\u1edbi \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean v\u00e0 c\u1ea5p d\u01b0\u1edbi ho\u1eb7c gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi tr\u1ef1c thu\u1ed9c v\u1edbi nhau.<\/p>\n

Trong \u0111\u00f3, \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean l\u00e0 doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t kinh doanh \u0111\u1ed9c l\u1eadp, c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi tr\u1ef1c thu\u1ed9c l\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c nh\u01b0ng c\u00f3 t\u1ed5 ch\u1ee9c c\u00f4ng t\u00e1c k\u1ebf to\u00e1n. V\u00ed d\u1ee5: C\u00e1c chi nh\u00e1nh, x\u00ed nghi\u1ec7p, ban qu\u1ea3n l\u00ed d\u1ef1 \u00e1n\u2026 h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c DN.<\/p>\n

N\u1ed9i dung c\u00e1c kho\u1ea3n ph\u1ea3i thu n\u1ed9i b\u1ed9<\/font><\/h3>\n

\u1ede \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean<\/b><\/p>\n

– V\u1ed1n, qu\u0129 ho\u1eb7c kinh ph\u00ed \u0111\u00e3 giao, \u0111\u00e3 c\u1ea5p cho c\u1ea5p d\u01b0\u1edbi<\/p>\n

– V\u1ed1n kinh doanh cho c\u1ea5p d\u01b0\u1edbi vay kh\u00f4ng l\u1ea5y l\u00e3i<\/p>\n

– C\u00e1c kho\u1ea3n c\u1ea5p d\u01b0\u1edbi ph\u1ea3i n\u1ed9p l\u00ean c\u1ea5p tr\u00ean theo qui \u0111\u1ecbnh<\/p>\n

– C\u00e1c kho\u1ea3n nh\u1edd c\u1ea5p d\u01b0\u1edbi thu h\u1ed9<\/p>\n

– C\u00e1c kho\u1ea3n \u0111\u00e3 chi, tr\u1ea3 h\u1ed9 c\u1ea5p d\u01b0\u1edbi<\/p>\n

– C\u00e1c kho\u1ea3n \u0111\u00e3 c\u1ea5p cho \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c \u0111\u1ec3 th\u1ef1c hi\u1ec7n kh\u1ed1i l\u01b0\u1ee3ng giao kho\u00e1n n\u1ed9i b\u1ed9 v\u00e0 nh\u1eadn l\u1ea1i gi\u00e1 tr\u1ecb giao kho\u00e1n n\u1ed9i b\u1ed9<\/p>\n

– C\u00e1c kho\u1ea3n ph\u1ea3i thu v\u00e3ng lai kh\u00e1c<\/p>\n

\u1ede \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c<\/b><\/p>\n

– C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean c\u1ea5p nh\u01b0ng ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c<\/p>\n

– Gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 chuy\u1ec3n cho \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean ho\u1eb7c c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9 kh\u00e1c \u0111\u1ec3 b\u00e1n<\/p>\n

– Doanh thu b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 cho c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9<\/p>\n

– C\u00e1c kho\u1ea3n nh\u1edd doanh nghi\u1ec7p c\u1ea5p tr\u00ean ho\u1eb7c c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9 kh\u00e1c thu h\u1ed9<\/p>\n

– C\u00e1c kho\u1ea3n \u0111\u00e3 chi, tr\u1ea3 h\u1ed9 \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9 kh\u00e1c<\/p>\n

– C\u00e1c kho\u1ea3n ph\u1ea3i thu v\u00e3ng lai kh\u00e1c<\/p>\n

\u00a0T\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng – TK 136 “Ph\u1ea3i thu n\u1ed9i b\u1ed9”<\/font><\/h3>\n

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

– C\u00e1c kho\u1ea3n \u0111\u00e3 chi h\u1ed9, tr\u1ea3 h\u1ed9 \u0111\u01a1n v\u1ecb kh\u00e1c<\/p>\n

– S\u1ed1 ti\u1ec1n \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi ph\u1ea3i thu v\u1ec1, c\u00e1c kho\u1ea3n c\u1ea5p tr\u00ean ph\u1ea3i c\u1ea5p xu\u1ed1ng<\/p>\n

– S\u1ed1 ti\u1ec1n c\u1ea5p tr\u00ean ph\u1ea3i thu v\u1ec1, c\u1ea5p d\u01b0\u1edbi ph\u1ea3i n\u1ed9p<\/p>\n

– S\u1ed1 v\u1ed1n kinh doanh \u0111\u00e3 c\u1ea5p cho c\u1ea5p d\u01b0\u1edbi<\/p>\n

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

– S\u1ed1 ti\u1ec1n \u0111\u00e3 thu v\u1ec1 c\u00e1c kho\u1ea3n ph\u1ea3i thu n\u1ed9i b\u1ed9<\/p>\n

– Thu h\u1ed3i v\u1ed1n, qu\u0129 \u1edf c\u00e1c \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean, quy\u1ebft to\u00e1n v\u1edbi \u0111\u01a1n v\u1ecb th\u00e0nh vi\u00ean v\u1ec1 kinh ph\u00ed s\u1ef1 nghi\u1ec7p \u0111\u00e3 c\u1ea5p, \u0111\u00e3 s\u1eed d\u1ee5ng<\/p>\n

– B\u00f9 tr\u1eeb ph\u1ea3i thu v\u1edbi ph\u1ea3i tr\u1ea3 trong n\u1ed9i b\u1ed9 c\u1ee7a c\u00f9ng m\u1ed9t \u0111\u1ed1i t\u01b0\u1ee3ng<\/p>\n

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

S\u1ed1 n\u1ee3 c\u00f2n ph\u1ea3i thu \u1edf c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9<\/p>\n

T\u00e0i kho\u1ea3n c\u1ea5p 2:<\/b><\/p>\n

– T\u00e0i kho\u1ea3n 1361 – V\u1ed1n kinh doanh \u1edf \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c<\/i>:\u00a0T\u00e0i kho\u1ea3n n\u00e0y ch\u1ec9 m\u1edf \u1edf doanh nghi\u1ec7p c\u1ea5p tr\u00ean \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 v\u1ed1n kinh doanh hi\u1ec7n c\u00f3 \u1edf c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c do doanh nghi\u1ec7p c\u1ea5p tr\u00ean giao.<\/p>\n

T\u00e0i kho\u1ea3n n\u00e0y kh\u00f4ng ph\u1ea3n \u00e1nh s\u1ed1 v\u1ed1n c\u00f4ng ty m\u1eb9 \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c c\u00f4ng ty con ho\u1eb7c s\u1ed1 v\u1ed1n doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 c\u00e1c \u0111\u01a1n v\u1ecb tr\u1ef1c thu\u1ed9c c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp. V\u1ed1n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00e1c \u0111\u01a1n v\u1ecb tr\u00ean trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y ph\u1ea3n \u00e1nh tr\u00ean t\u00e0i kho\u1ea3n\u00a0221\u00a0“\u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con”<\/p>\n

– T\u00e0i kho\u1ea3n 1362 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 v\u1ec1 ch\u00eanh l\u1ec7ch t\u1ec9 gi\u00e1<\/i>:\u00a0T\u00e0i kho\u1ea3n n\u00e0y ch\u1ec9 m\u1edf \u1edf c\u00e1c doanh nghi\u1ec7p l\u00e0 Ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u00f3 th\u00e0nh l\u1eadp BQLDA, d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh kho\u1ea3n ch\u00eanh l\u1ec7ch t\u1ec9 gi\u00e1 ph\u00e1t sinh \u1edf c\u00e1c BQLDA chuy\u1ec3n l\u00ean<\/p>\n

– T\u00e0i kho\u1ea3n 1363 –\u00a0 Ph\u1ea3i thu n\u1ed9i b\u1ed9 v\u1ec1 chi ph\u00ed \u0111i vay \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n \u0111\u01b0\u1ee3c v\u1ed1n ho\u00e1<\/i>:\u00a0T\u00e0i kho\u1ea3n n\u00e0y ch\u1ec9 m\u1edf \u1edf c\u00e1c doanh nghi\u1ec7p l\u00e0 Ch\u1ee7 \u0111\u1ea7u t\u01b0 c\u00f3 th\u00e0nh l\u1eadp BQLDA, d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh kho\u1ea3n chi ph\u00ed \u0111i vay \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a ph\u00e1t sinh t\u1ea1i BQLDA<\/p>\n

– T\u00e0i kho\u1ea3n 1368 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 kh\u00e1c<\/i>:\u00a0Ph\u1ea3n \u00e1nh t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00e1c gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9.<\/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 Ph\u1ea3i thu n\u1ed9i b\u1ed9 (ti\u1ebfng Anh: Intra-company receivables) l\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i thu c\u1ee7a doanh nghi\u1ec7p v\u1edbi \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean v\u00e0 c\u1ea5p d\u01b0\u1edbi ho\u1eb7c gi\u1eefa c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi tr\u1ef1c thu\u1ed9c v\u1edbi nhau.\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\/34685"}],"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=34685"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34685\/revisions"}],"predecessor-version":[{"id":68159,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34685\/revisions\/68159"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34685"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34685"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34685"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}