How to download trực tiếp bóng đá việt nam hôm nay payment slip form according to Circular 200? How to fill out trực tiếp bóng đá việt nam hôm nay payment slip form in Vietnam?
What is an advance payment slip in Vietnam?
According to Form No. 04-TT Annex 3 issued underCircular 200/2014/TT-BTC, an Advance Payment Settlement Slip is a list detailing the amounts received in advance and the expenditures incurred, serving as a basis for settling trực tiếp bóng đá việt nam hôm nay amounts and recording in accounting books.
Additionally, based on Article 22 ofCircular 200/2014/TT-BTCconcerning Account 141 - Advances as follows:
Account 141 - Advances
1. Accounting Principles
a) This account is used to reflect the advances of the enterprise to employees and the settlement status of these advances.
b) An advance is money or materials issued by the enterprise to trực tiếp bóng đá việt nam hôm nay recipient to perform production, business, or other approved tasks. Advance recipients must be employees working at the enterprise. Regular advance recipients (belonging to materials supply, management, or administration departments) must be appointed in writing by the Director.
c) trực tiếp bóng đá việt nam hôm nay recipient (whether individually or collectively) is responsible to the enterprise for the received advance and may only use trực tiếp bóng đá việt nam hôm nay for the approved purposes and tasks. If trực tiếp bóng đá việt nam hôm nay amount is not used or fully used, it must be refunded to the fund. trực tiếp bóng đá việt nam hôm nay recipient is not allowed to pass trực tiếp bóng đá việt nam hôm nay amount to others for use.
Upon completion or conclusion of the assigned tasks, trực tiếp bóng đá việt nam hôm nay recipient must prepare an advance settlement form (accompanied by original documents) to fully settle each advance, detailing the amount received, used, and any differences (if applicable). Any unused advance amount not returned to the fund shall be deducted from trực tiếp bóng đá việt nam hôm nay recipient’s salary. If the actual expenditure exceeds trực tiếp bóng đá việt nam hôm nay, the enterprise will supplement the deficit.
d) The previous period's advance must be fully settled before receiving a new advance. The accountant must keep detailed accounting records for each advance recipient and fully document the receipt and settlement of advances per transaction.
2. Structure and Content Reflecting Account 141 - Advances
Debit Side:
Amounts of money or materials advanced to employees of the enterprise.
Credit Side:
- Settled advances;
- Unused advance amounts returned to the fund or deducted from salaries;
- Unused materials returned to storage.
Debit Balance:
Outstanding advances not yet settled.
3. Accounting Methods for Key Economic Transactions
a) When advancing money or materials to employees, record:
Debit Account 141 - Advances
Credit Accounts 111, 112, 152,...
b) When the task is completed, trực tiếp bóng đá việt nam hôm nay recipient prepares an Advance Settlement Sheet accompanying duly signed original documents to finalize trực tiếp bóng đá việt nam hôm nay, recording:
Debit Accounts 152, 153, 156, 241, 331, 621, 623, 627, 642, ...
Credit Account 141 - Advances.
c) For unused or partially used advances that must return to the fund, storage, or be deducted from the recipient's salary, record:
Debit Account 111 - Cash
Debit Account 152 - Raw materials, materials
Debit Account 334 - Payables to employees
Credit Account 141 - Advances.
d) If actual expenditures exceed trực tiếp bóng đá việt nam hôm nay, accountants prepare a payment slip to settle the extra amount for the recipient, recording:
Debit Accounts 152, 153, 156, 241, 621, 622, 627,...
Credit Account 111 - Cash.
How to download trực tiếp bóng đá việt nam hôm nay payment slip form according to Circular 200? How to fill out trực tiếp bóng đá việt nam hôm nay payment slip form in Vietnam? (Image from the Internet)
Where to download trực tiếp bóng đá việt nam hôm nay payment slip form in Vietnamas per Circular 200?
trực tiếp bóng đá việt nam hôm nay payment slip form is Form No. 04-TT Annex 3 issued underCircular 200/2014/TT-BTC.
DOWNLOADForm No. 04-TT advance payment slip
How to fill out trực tiếp bóng đá việt nam hôm nay payment slip form in Vietnam according to Circular 200?
The completion of Form No. 04-TT advance payment slip according to Circular 200 is as follows:
[1] Enter the name of the enterprise and the department using trực tiếp bóng đá việt nam hôm nay payment slip.
[2] After preparing trực tiếp bóng đá việt nam hôm nay payment slip, the payment accountant forwards it to the chief accountant for review and the company's director for approval. trực tiếp bóng đá việt nam hôm nay payment slip, along with original documents, serves as a basis for recording in the accounting books.
[3] Based on trực tiếp bóng đá việt nam hôm nay balance as of the settlement preparation date in the accounting books, the accountant enters the unused advance amounts from previous periods in this section.
[4] Based on trực tiếp bóng đá việt nam hôm nay payment slips, the accountant enters trực tiếp bóng đá việt nam hôm nay amount for this period in this section.
Note:Each payment slip should be recorded on one line.
[5] Based on the expenditure documents of trực tiếp bóng đá việt nam hôm nay recipient, the accountant records the amounts spent in this section.
Note:Each expenditure document should be recorded on one line.
[6] Enter the difference between Section I and Section II:
- Record in column (1) corresponding to line 1 of Section III if trực tiếp bóng đá việt nam hôm nay was not fully spent.
- Record in column (1) corresponding to line 2 of Section III if the expenditure exceeded trực tiếp bóng đá việt nam hôm nay.
Note:
- Any remaining advance must be returned to the fund or deducted from the salary.
- Expenditures exceeding trực tiếp bóng đá việt nam hôm nay must undergo procedures to issue refunds to trực tiếp bóng đá việt nam hôm nay recipient.
- Original documents and trực tiếp bóng đá việt nam hôm nay payment slip must be attached to related receipts or payment slips.
Simultaneously, according to Form No. 04-TT Annex 3 issued underCircular 200/2014/TT-BTC, the method and responsibility for recording Form No. 04-TT advance payment slip are as follows:
- In the upper left corner of trực tiếp bóng đá việt nam hôm nay Request, clearly state the unit's name and the department's name. At the top, record the date, month, year, and number of trực tiếp bóng đá việt nam hôm nay payment slip; Full name, and unit of the settlement issuer.
- Based on criteria in column A, accountants record in column 1 as follows:
Section I - Advance Amount:Includes previous period advances not fully used and current period advances, comprising:
Section 1: Unused advances from previous periods: Based on trực tiếp bóng đá việt nam hôm nay balance as of the settlement preparation date in the accounting books.
Section 2: Current period advances: Based on advance payment slips, each payment slip recorded on one line.
Section II - Spent Amount:Based on expenditure documents of trực tiếp bóng đá việt nam hôm nay recipient for recording in this section. Each expenditure document is recorded on one line.
Section III - Differences:Is the difference between Section I and Section II.
- If trực tiếp bóng đá việt nam hôm nay was not fully spent, record in line 1 of Section III.
- If the expenditure exceeded trực tiếp bóng đá việt nam hôm nay, record in line 2 of Section III.
After completing trực tiếp bóng đá việt nam hôm nay payment slip, the payment accountant forwards it to the chief accountant for review and the company's director for approval. trực tiếp bóng đá việt nam hôm nay payment slip, along with original documents, serves as a basis for recording in the accounting books.
Any remaining advance must be returned to the fund or deducted from the salary. Expenditures exceeding trực tiếp bóng đá việt nam hôm nay must undergo procedures to issue refunds to the recipient. Original documents and trực tiếp bóng đá việt nam hôm nay payment slip must be attached to related receipts or payment slips.
