Ĉӕi chiӃu tiӅn gӱLQJkQKjQJ

tӹ JLiWӹ JLiWӹ JLiWӹ JLi

/mL/ӛ tӹ JLiWӹ JLi 6ѫÿӗ.ӃWRiQFiFQJKLӋSYөWKXFKLWLӅQPһWWURQJ JLDLÿRҥQVҧQ[XҩWNLQKGRDQK TK 131, 136, 138 TK 111- TiӅn mһt (1112) TK 331,334,336, 341,342 (1) (3) TK 635 TK 515 TK 515 TK 635 (2) TK 511, 515, 711 (4 TK 152, 153, 156, 211, 213, 217, 241, 627, 642 TK 515 TK 635

(1). Thu hӗLFiFNKRҧn nӧ phҧi thu bҵng ngoҥi tӋ, nhұp quӻ tiӅn mһt. (2). Doanh thu, thu nhұSNKiFWKXEҵng ngoҥi tӋ nhұp quӻ.

(3). Xuҩt quӻ tiӅn mһt bҵng ngoҥi tӋ ÿӇ trҧ nӧ FKRQJѭӡLEiQQӧ vay

(4). Xuҩt quӻ ngoҥi tӋ ÿӇ PXDWjLVҧn, vұWWѭKjQJKyDYjFKLWUҧ FiFNKRҧn chi SKtEҵng ngoҥi tӋ.

+ K͇ WRiQFKrQKO͏ch tͽ JLiK͙LÿRiLSKiWVLQKWURQJWKͥi kǤ ho̩Wÿ͡ng ÿ̯XW˱;'&%*LDLÿR̩QWU˱ͣc ho̩Wÿ͡ng).

6ѫÿӗ.ӃWRiQFKrQKOӋFKWӹJLiKӕLÿRiLSKiWVLQKWURQJWKӡLNǤFӫD KRҥWÿӝQJÿҫXWѭ;'&%*LDLÿRҥQWUѭӟFKRҥWÿӝQJ

(1). 0XDKjQJKyDGӏch vө76&ĈWKLӃt bӏ XDCB, khӕLOѭӧQJ[k\Gӵng lҳSÿһt GRQJѭӡLEiQKRһc nhұn thҫXEjQJLDREҵng ngoҥi tӋ.

TK 111- TiӅn mһt (1112) TK 151, 152, 211, « TK 331, 336, 341, 338 (1) (2) TG ghi s͝ TG th͹c t͇ ho̿c BQLNH TG ghi s͝ TG th͹c t͇ ho̿c BQLNH TK 413 TK 413 /mL7* Lӛ TG /mL7* Lӛ TG

(2). 7KDQKWRiQQӧ phҧi trҧ bҵng ngoҥi tӋ QJѭӡLEiQQӧ vay, nӝi bӝ,...).

+ Cu͙i kǤ k͇ WRiQÿiQKJLiO̩i s͙ G˱WL͉n m̿WFyJ͙c ngo̩i t͏ theo tͽ JLiJLDR d͓ch BQLNH t̩i thͥLÿL͋m l̵SEiRFiRWjLFKtQK

6ѫÿӗ.ӃWRiQFKrQKOӋFKWӹJLiKӕLÿRiLFӫDFiFNKRҧQPөFQJRҥLWӋOj WLӅQPһWNKLÿiQKJLiOҥLFXӕLQăP

(1). CuӕLQLrQÿӝ, ghi nhұQFKrQKOӋch tӹ JLiWăQJGRÿiQKJLiVӕ GѭWLӅn mһWFy gӕc ngoҥi tӋ.

(2). CuӕLQLrQÿӝ, ghi nhұQFKrQKOӋch tӹ JLiJLҧPGRÿiQKJLiVӕ GѭWLӅn mһWFy gӕc ngoҥi tӋ.

1.1.6.2 K͇ WRiQWL͉n g͵LQJkQKjQJ a. Ĉ̿FÿL͋PN͇WRiQWL͉QJ͵LQJkQKjQJ

TiӅn gӱLQJkQKjQJEDRJӗm: tiӅn ViӋt Nam, ngoҥi tӋYjQJWLӅn tӋPj doanh nghiӋSÿDQJJӱLWURQJWjLNKRҧn tҥLQJkQKjQJ

Chӭng tӯ ÿӇ hҥFK WRiQ WLӅn gӱL QJkQ KjQJ Oj FiF JLҩ\ EiR &y JLҩ\ EiR Nӧ hoһc VDRNrFӫDQJkQKjQJNqPWKHRFKӭng tӯ gӕc (ӫy nhiӋm chi, ӫy nhiӋm WKXVpFFKX\Ӈn khoҧn...). Khi nhұQÿѭӧc chӭng tӯ QJkQKjQJJӱi tӟi kӃ WRiQÿӕi chiӃu vӟi chӭng tӯ gӕF ÿtQK NqP WK{QJ EiR YӟL QJkQ KjQJ ÿӇ ÿӕi chiӃX [iF PLQKYj[ӱ OêNӏp thӡLFiFNKRҧn cKrQKOӋch nӃXFy

TiӅn gӱL QJkQ KjQJ Oj SKѭѫQJ WLӋQ WKDQK WRiQ ÿѭӧc chҩp nhұn rӝQJ UmL 1ySKҧQiQKWuQKKuQKKLӋQFyYjWuQKKuQKELӃQÿӝQJFiFORҥi tiӅn gӱi cӫa doanh nghiӋp tҥL QJkQ KjQJ 7KDQK WRiQ TXD QJkQ KjQJ QKҵP WK~F ÿҭ\ WKDQK WRiQ NK{QJGQJWLӅn mһWQJăQFKһQPXDEiQVӱ dөQJKyDÿѫQEҩt hӧSSKiSJLDQ lұn trong khҩu trӯ thuӃ JLiWUӏ JLDWăQJ

TK 413 TK 111 - TiӅn mһt (1112)

(1) (2)

b. Chͱng tͳ s͵ dͭng

Chӭng tӯ sӱ dөng trong kӃ WRiQWLӅn gӱLQJkQKjQJJӗPFy - Giҩ\EiR1ӧ

- Giҩ\EiR&y - LӋQKWKDQKWRiQ - Ӫy nhiӋm thu - Ӫy nhiӋm chi - 6pFchuyӇn khoҧn - 6pFWLӅn mһt - 6pFEҧo chi - Sә FiLWjLNKRҧn 112 - Sә phө QJkQKjQJEҧQJVDRNr - Sә tiӅn gӱLQJkQKjQJ - Sә chi tiӃWWjLNKRҧn 112 - &iFVә OLrQTXDQNKiF c7jLNKR̫n s͵ dͭng

ĈӇ phҧn iQK WuQK KuQK WăQJ JLҧP Yj Vӕ hiӋQ Fy YӅ FiF Wji khoҧn tiӅn gӱi cӫa doanh nghiӋp kӃ WRiQVӱ dөQJ7jLNKRҧQ³7LӅn gӱLQJkQKjQJ´7.Fy kӃt cҩXQKѭVDX

%rQ1ӧ:

- &iFNKRҧn tiӅn ViӋt Nam, ngoҥi tӋYjQJWLӅn tӋ gӱLYjR1JkQKjQJ - &KrQKOӋFKWăQJWӹ JLiKӕLÿRiLGRÿiQKJLiOҥi sӕ GѭWLӅn gӱi ngoҥi tӋ cuӕi kǤ.

%rQ&y

- &iFNKRҧn tiӅn ViӋt Nam, ngoҥi tӋYjQJWLӅn tӋU~WUDWӯ 1JkQKjQJ - &KrQKOӋch giҧPJLiWӹ JLiKӕLÿRiLGRÿiQKJLiOҥi sӕ GѭWLӅn gӱi ngoҥi tӋ cuӕi kǤ.

Sӕ GѭErQ1ӧ:

7jLNKRҧQ³7LӅn gӱLQJkQKjQJ´FyWjLNKRҧn cҩp 2: 7jLNKRҧn 1121 - TiӅn ViӋt Nam

7jLNKRҧn 1122 - Ngoҥi tӋ 7jLNKRҧn 1123 - 9jQJWLӅn tӋ

1JRjLUDNӃ WRiQFzQVӱ dөQJWjLNKRҧQOLrQTXDQNKiFQKѭ7.1, TK

113, TK 152, TK 153, TK 211, TK 331....

d3K˱˯QJSKiSK̩FKWRiQ

K͇ WRiQWL͉n g͵L1JkQKjQJE̹ng ti͉n Vi͏t Nam