Kev lag luam kev lag luam thiab kev ua lag luam qee zaum ntsib nrog cov xwm txheej uas tsim nyog yuav xa rov qab cov khoom puas tsuaj rau tus xa khoom lossis txais nws los ntawm cov neeg yuav khoom ib qho khoom muag. Yuav ua li cas muaj kev cuam tshuam cov xa rov qab hauv kev txheeb xyuas nyiaj?
Cov Lus Qhia
Kauj ruam 1
Yog tias koj yog tus xa khoom lag luam, tab sis vim qee qhov laj thawj koj tus neeg muag khoom lag luam yuav tsum xa rov qab cov khoom muag, koj yuav tsum ua qhov kev tshem tawm ntawm cov khoom tau txais yav dhau los ntawm cov khoom thiab cov nyiaj tau los uas tau txais los ntawm nws muag.
Kauj ruam 2
Yog tias ob qho kev muag khoom thiab xa rov qab ntawm cov khoom tau tsim hauv ib xyoos, koj yuav tsum ua nws raws li hauv qab no:
- Daim Npav Qiv 62 Credit 90.1 (kho kom tau cov nyiaj uas koj tau txais los ntawm qhov nyiaj ntawm cov khoom xa rov qab rau koj);
- Daim debit 90.2 Txhab 41 (kho tus nqi yuav khoom ntawm cov khoom xa rov qab);
- Daim debit 90.3 Daim credit 68 (VAT subaccount) (kho tus nqi VAT uas ntsuas tus nqi rau cov khoom muag.)
- Daim Npav Qiv 62 Credit 50 (51) (tshaj tawm cov nyiaj them rau cov khoom xa rov qab).
Kauj ruam 3
Yog tias qhov khoom rov qab tau xa rov qab tsis yog nyob rau hauv lub xyoo ntawm kev muag khoom, tab sis nyob rau xyoo tom ntej, kev hloov kho rov qab yuav tau xav raws li cov hauv qab no:
- Nuj nqi 91 Qiv 62 (xav txog qhov nyiaj ntawm lub xyoo dhau los poob hauv lub sijhawm tshaj qhia);
- Daim debit 91 Credit 41 (thim rov qab kev kho tus nqi ntawm cov khoom lag luam);
- Daim Debit 68 Credit 91 (VAT sub-account) (tshaj tawm VAT txiav tawm ntawm cov khoom xa rov qab).
Kauj ruam 4
Yog tias, ntawm qhov tsis sib xws, koj lub tuam txhab xa rov qab cov khoom xa tuaj rau tus neeg xa khoom, nws yuav tsum yog ua raws li no:
- Daim Debit 76 Credit 41 Credit 19 (tshaj xo tus nqi ntawm cov khoom lag luam xa rov qab);
- Daim debit 68 Credit 19 (VAT sub-account) (tshaj tawm rau tus nqi VAT);
- Daim Npav Deb 51 credit 76 (tshaj tawm cov nyiaj xa rov qab los ntawm tus neeg muag khoom).
Kauj ruam 5
Yog tias koj yog tus accountant ntawm lub khw muag khoom uas cov khoom lag luam tau xa rov qab, ua cov hauv qab no:
- Daim debit 90.1 Txiaj Ntsig 76 (cov nuj nqis rau cov neeg yuav khoom lub khw muag khoom tau cuam tshuam);
- Daim debit 90.2 Txhab 41 (kev sib pauv uas kho tus nqi rau cov khoom muag los ntawm tus nqi xa rov qab);
- Daim debit 90.3 Credit 68 (VAT sub-account) (suav VAT muab kho tau ntxiv);
- Daim debit 90.2 Txhab 42 (kev sib pauv uas kev lag luam uas twb muaj lawm ntawm cov khoom lag luam tau sau cia);
- Daim Debit 76 Credit 50 (tshaj tawm raws li cov nyiaj them rau cov khoom xa rov qab);
- Daim Debit 76 Credit 41 Credit 19 (tshaj xo tus nqi ntawm cov khoom lag luam xa rov qab);
- Daim debit 68 Credit 19 (VAT subaccount) (VAT thim rov qab kho kom haum);
- Daim Debit 51 Credit 76 (tshaj xo cov nyiaj xa rov qab rau cov neeg muag khoom).
