{"id":34687,"date":"2023-12-08T04:13:53","date_gmt":"2023-12-08T04:13:53","guid":{"rendered":"https:\/\/masterskills.org\/blog\/no-phai-thu-receivables-accounts-receivable-la-gi.html"},"modified":"2023-12-23T20:58:01","modified_gmt":"2023-12-23T13:58:01","slug":"no-phai-thu-receivables-accounts-receivable-la-gi","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/no-phai-thu-receivables-accounts-receivable-la-gi.html","title":{"rendered":"N\u1ee3 ph\u1ea3i thu (Receivables\/Accounts receivable) l\u00e0 g\u00ec?"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: rocketreceivables.com<\/i><\/p>\n<\/div>\n<\/div>\n

N\u1ee3 ph\u1ea3i thu (Receivables\/Accounts receivable) <\/font><\/h2>\n

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

N\u1ee3 ph\u1ea3i thu<\/b>\u00a0trong ti\u1ebfng Anh l\u00e0\u00a0Receivables<\/b> ho\u1eb7c Accounts receivable<\/b>.<\/p>\n

N\u1ee3 ph\u1ea3i thu<\/b> l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u00eap (DN) \u0111ang b\u1ecb c\u00e1c c\u00e1 nh\u00e2n, \u0111\u01a1n v\u1ecb kh\u00e1c chi\u1ebfm d\u1ee5ng, bao g\u1ed3m:\u00a0 Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng, ph\u1ea3i thu v\u1ec1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb,\u00a0 ph\u1ea3i thu n\u1ed9i b\u1ed9, ph\u1ea3i thu kh\u00e1c.<\/p>\n

Theo th\u1eddi h\u1ea1n thanh to\u00e1n, c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu bao g\u1ed3m:<\/p>\n

– N\u1ee3 ng\u1eafn h\u1ea1n: L\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu c\u00f3 th\u1eddi h\u1ea1n thanh to\u00e1n trong v\u00f2ng 1 n\u0103m ho\u1eb7c 1 chu k\u00ec s\u1ea3n xu\u1ea5t kinh doanh (SXKD)<\/p>\n

– N\u1ee3 d\u00e0i h\u1ea1n: L\u00e0 c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu c\u00f3 th\u1eddi h\u1ea1n thanh to\u00e1n tr\u00ean 1 n\u0103m ho\u1eb7c 1 chu k\u00ec SXKD.<\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n n\u1ee3 ph\u1ea3i thu<\/font><\/h3>\n

– K\u1ebf to\u00e1n ph\u1ea3i m\u1edf s\u1ed5 chi ti\u1ebft \u0111\u1ec3 theo d\u00f5i t\u1eebng kho\u1ea3n N\u1ee3 ph\u1ea3i thu theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng ph\u1ea3i thu, theo d\u00f5i chi ti\u1ebft theo k\u00ec h\u1ea1n ph\u1ea3i thu, lo\u1ea1i nguy\u00ean t\u1ec7 ph\u1ea3i thu v\u00e0 c\u00e1c y\u1ebfu t\u1ed1 kh\u00e1c theo y\u00eau c\u1ea7u qu\u1ea3n l\u00ed c\u1ee7a DN<\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng v\u1eeba l\u00e0 ng\u01b0\u1eddi mua v\u1eeba l\u00e0 ng\u01b0\u1eddi b\u00e1n th\u00ec cho ph\u00e9p thanh to\u00e1n b\u00f9 tr\u1eeb nh\u01b0ng hai b\u00ean ph\u1ea3i tho\u1ea3 thu\u1eadn v\u00e0 l\u1eadp ch\u1ee9ng t\u1eeb thanh to\u00e1n b\u00f9 tr\u1eeb<\/p>\n

– C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i ho\u1eb7c kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng \u0111\u00f2i \u0111\u01b0\u1ee3c v\u00e0o cu\u1ed1i k\u00ec k\u1ebf to\u00e1n n\u0103m ho\u1eb7c cu\u1ed1i k\u00ec k\u1ebf to\u00e1n gi\u1eefa ni\u00ean \u0111\u1ed9, ph\u1ea3i l\u1eadp d\u1ef1 ph\u00f2ng theo qui \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n c\u1ea7n l\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o c\u00e1c kho\u1ea3n m\u1ee5c \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 ph\u1ea3i thu ng\u1eafn h\u1ea1n, d\u00e0i h\u1ea1n c\u1ee7a B\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n (BC\u0110KT)<\/p>\n

– Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh (BCTC), k\u1ebf to\u00e1n c\u0103n c\u1ee9 k\u00ec h\u1ea1n c\u00f2n l\u1ea1i c\u1ee7a c\u00e1c kho\u1ea3n ph\u1ea3i thu \u0111\u1ec3 ph\u00e2n lo\u1ea1i l\u00e0 d\u00e0i h\u1ea1n ho\u1eb7c ng\u1eafn h\u1ea1n. C\u00e1c ch\u1ec9 ti\u00eau ph\u1ea3i thu c\u1ee7a BC\u0110KT c\u00f3 th\u1ec3 bao g\u1ed3m c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u1edf c\u00e1c TK kh\u00e1c ngo\u00e0i c\u00e1c TK ph\u1ea3i thu nh\u01b0: Kho\u1ea3n cho vay \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u1edf TK 1283, Kho\u1ea3n k\u00ed qu\u0129, k\u00ed c\u01b0\u1ee3c ph\u1ea3n \u00e1nh \u1edf TK 244, kho\u1ea3n t\u1ea1m \u1ee9ng \u1edf TK 141\u2026<\/p>\n

– K\u1ebf to\u00e1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh c\u00e1c kho\u1ea3n ph\u1ea3i thu th\u1ecfa m\u00e3n \u0111\u1ecbnh ngh\u0129a c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 l\u1ea1i cu\u1ed1i k\u00ec khi l\u1eadp BCTC.\u00a0C\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 l\u00e0 c\u00e1c t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c thu h\u1ed3i b\u1eb1ng ngo\u1ea1i t\u1ec7 ho\u1eb7c c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7. C\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 th\u1ec3 bao g\u1ed3m:<\/p>\n

+ Ti\u1ec1n m\u1eb7t, c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n, ti\u1ec1n g\u1eedi c\u00f3 k\u00ec h\u1ea1n b\u1eb1ng ngo\u1ea1i t\u1ec7<\/p>\n

+ C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu, n\u1ee3 ph\u1ea3i tr\u1ea3 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7, ngo\u1ea1i tr\u1eeb<\/b>:<\/p>\n

(1) C\u00e1c kho\u1ea3n tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc b\u1eb1ng ngo\u1ea1i t\u1ec7. Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp BCTC c\u00f3 b\u1eb1ng ch\u1ee9ng ch\u1eafc ch\u1eafn v\u1ec1 vi\u1ec7c ng\u01b0\u1eddi b\u00e1n kh\u00f4ng th\u1ec3 cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 DN s\u1ebd ph\u1ea3i nh\u1eadn l\u1ea1i c\u00e1c kho\u1ea3n tr\u1ea3 tr\u01b0\u1edbc b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec c\u00e1c kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c coi l\u00e0 c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7<\/p>\n

(2) C\u00e1c kho\u1ea3n ng\u01b0\u1eddi mua tr\u1ea3 ti\u1ec1n tr\u01b0\u1edbc v\u00e0 c\u00e1c kho\u1ea3n doanh thu nh\u1eadn tr\u01b0\u1edbc b\u1eb1ng ngo\u1ea1i t\u1ec7. Tr\u01b0\u1eddng h\u1ee3p t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp BCTC c\u00f3 b\u1eb1ng ch\u1ee9ng ch\u1eafc ch\u1eafn v\u1ec1 vi\u1ec7c DN kh\u00f4ng th\u1ec3 cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 v\u00e0 DN s\u1ebd ph\u1ea3i tr\u1ea3 l\u1ea1i c\u00e1c kho\u1ea3n nh\u1eadn tr\u01b0\u1edbc b\u1eb1ng ngo\u1ea1i t\u1ec7 cho ng\u01b0\u1eddi mua th\u00ec c\u00e1c kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c coi l\u00e0 c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7<\/p>\n

+ C\u00e1c kho\u1ea3n \u0111i vay, cho vay d\u01b0\u1edbi m\u1ecdi h\u00ecnh th\u1ee9c \u0111\u01b0\u1ee3c quy\u1ec1n thu h\u1ed3i ho\u1eb7c c\u00f3 ngh\u0129a v\u1ee5 ho\u00e0n tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7<\/p>\n

+ C\u00e1c kho\u1ea3n \u0111\u1eb7t c\u1ecdc, k\u00ed c\u01b0\u1ee3c, k\u00ed qu\u0129 \u0111\u01b0\u1ee3c quy\u1ec1n nh\u1eadn l\u1ea1i b\u1eb1ng ngo\u1ea1i t\u1ec7. C\u00e1c kho\u1ea3n nh\u1eadn k\u00ed c\u01b0\u1ee3c, k\u00ed qu\u0129 ph\u1ea3i ho\u00e0n tr\u1ea3 b\u1eb1ng ngo\u1ea1i t\u1ec7.<\/p>\n

(Theo\u00a0Gi\u00e1o tr\u00ecnh K\u1ebf to\u00e1n t\u00e0i ch\u00ednh 1, H\u1ecdc vi\u1ec7n T\u00e0i ch\u00ednh<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n N\u1ee3 ph\u1ea3i thu (ti\u1ebfng Anh: Receivables\/Accounts receivable) l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n c\u1ee7a doanh nghi\u1ec7p \u0111ang b\u1ecb c\u00e1c c\u00e1 nh\u00e2n, \u0111\u01a1n v\u1ecb kh\u00e1c chi\u1ebfm d\u1ee5ng.\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\/34687"}],"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=34687"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34687\/revisions"}],"predecessor-version":[{"id":68160,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34687\/revisions\/68160"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34687"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34687"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34687"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}