What is vtv5 trực tiếp bóng đá hôm nay Form 01-TT on cash receipt in Vietnam according to Circular 200?

What is vtv5 trực tiếp bóng đá hôm nay Form 01-TT on cash receiptin Vietnam according to Circular 200?

vtv5 trực tiếp bóng đá hôm nay current cash receipt form for enterprises is Form No. 01-TT as stipulated in Appendix 3 issued together withCircular 200/2014/TT-BTC:

DownloadForm 01-TT on cash receipt

What is vtv5 trực tiếp bóng đá hôm nay Form 01-TT on cash receipt in Vietnam according to Circular 200?(Image from vtv5 trực tiếp bóng đá hôm nay Internet)

What is vtv5 trực tiếp bóng đá hôm nay guidance on filling out Form 01-TT on cash receiptin Vietnam according to Circular 200?

In Form No. 01-TT stipulated in Appendix 3 issued together withCircular 200/2014/TT-BTC, vtv5 trực tiếp bóng đá hôm nay guidance is provided as follows:

[1] Clearly write vtv5 trực tiếp bóng đá hôm nay name and address of vtv5 trực tiếp bóng đá hôm nay enterprise using vtv5 trực tiếp bóng đá hôm nay receipt voucher.

[2] - vtv5 trực tiếp bóng đá hôm nay issuance of a receipt voucher aims to determine vtv5 trực tiếp bóng đá hôm nay actual cash, foreign currency,... entering vtv5 trực tiếp bóng đá hôm nay fund and serves as a basis for vtv5 trực tiếp bóng đá hôm nay cashier to collect money, record vtv5 trực tiếp bóng đá hôm nay fund, and vtv5 trực tiếp bóng đá hôm nay accountant to record vtv5 trực tiếp bóng đá hôm nay relevant receipts. All amounts of Vietnamese currency, foreign currency entering vtv5 trực tiếp bóng đá hôm nay fund must have a receipt voucher.

- For foreign currency, prior to entering vtv5 trực tiếp bóng đá hôm nay fund, they must be checked and a "Foreign Currency List" attached to vtv5 trực tiếp bóng đá hôm nay receipt voucher must be prepared.

- vtv5 trực tiếp bóng đá hôm nay receipt voucher must be bound into a book and numbered for each book used in one year. Each receipt voucher must state vtv5 trực tiếp bóng đá hôm nay book number and vtv5 trực tiếp bóng đá hôm nay number of each receipt voucher. vtv5 trực tiếp bóng đá hôm nay receipt voucher numbers must be sequentially numbered in an accounting period. Each receipt voucher must clearly state vtv5 trực tiếp bóng đá hôm nay date, month, year of vtv5 trực tiếp bóng đá hôm nay voucher issuance, date, month, year of money collection.

- vtv5 trực tiếp bóng đá hôm nay receipt voucher is prepared by vtv5 trực tiếp bóng đá hôm nay accountant in 3 copies, with all content on vtv5 trực tiếp bóng đá hôm nay voucher filled in and signed by vtv5 trực tiếp bóng đá hôm nay accountant. It is then reviewed by vtv5 trực tiếp bóng đá hôm nay chief accountant and approved by vtv5 trực tiếp bóng đá hôm nay director, then passed to vtv5 trực tiếp bóng đá hôm nay cashier for fund entry procedures. After receiving vtv5 trực tiếp bóng đá hôm nay full amount, vtv5 trực tiếp bóng đá hôm nay cashier records vtv5 trực tiếp bóng đá hôm nay actual amount of money entering vtv5 trực tiếp bóng đá hôm nay fund (in words) on vtv5 trực tiếp bóng đá hôm nay receipt voucher before signing and stating their name.

- vtv5 trực tiếp bóng đá hôm nay cashier keeps 1 copy for fund recording, 1 copy is given to vtv5 trực tiếp bóng đá hôm nay depositor, and 1 copy is kept at vtv5 trực tiếp bóng đá hôm nay issuing location. At vtv5 trực tiếp bóng đá hôm nay end of vtv5 trực tiếp bóng đá hôm nay day, all receipt vouchers accompanied by original documents are transferred to vtv5 trực tiếp bóng đá hôm nay accountant for accounting records.

[3] Clearly state vtv5 trực tiếp bóng đá hôm nay purpose of vtv5 trực tiếp bóng đá hôm nay deposit. For example: collection for sales, product, excess advance collection...

[4] Write vtv5 trực tiếp bóng đá hôm nay amounts entering vtv5 trực tiếp bóng đá hôm nay fund by number and in words, clearly stating vtv5 trực tiếp bóng đá hôm nay unit of currency as VND, or USD...

[5] Indicate vtv5 trực tiếp bóng đá hôm nay number of original documents attached to vtv5 trực tiếp bóng đá hôm nay receipt voucher.

[6] If collecting foreign currency, clearly record vtv5 trực tiếp bóng đá hôm nay exchange rate at vtv5 trực tiếp bóng đá hôm nay time of fund entry to calculate vtv5 trực tiếp bóng đá hôm nay total amount in vtv5 trực tiếp bóng đá hôm nay denomination for accounting records.

What are regulations onthe transfer of balances in accounting booksin Vietnam according to Circular 200?

Based on Article 126 ofCircular 200/2014/TT-BTC, vtv5 trực tiếp bóng đá hôm nay regulation on transfer of balances in accounting books is as follows:

Enterprises shall convert vtv5 trực tiếp bóng đá hôm nay balances of vtv5 trực tiếp bóng đá hôm nay following accounts:

- Detailed balances of gold, silver, precious metals, gemstones reflected on Account 1113 and 1123 are converted as follows:

+ vtv5 trực tiếp bóng đá hôm nay value of gold (not considered monetary gold), silver, precious metals, gemstones used as inventory is transferred to reflect on accounts related to inventory, such as: Account 152 - Raw materials, materials or Account 156 - Goods according to vtv5 trực tiếp bóng đá hôm nay principle of matching with vtv5 trực tiếp bóng đá hôm nay purpose of use and classification at vtv5 trực tiếp bóng đá hôm nay enterprise;

+ vtv5 trực tiếp bóng đá hôm nay value of gold (not considered monetary gold), silver, precious metals, gemstones not used as inventory is transferred to reflect on Account 2288 - Other investments;

- vtv5 trực tiếp bóng đá hôm nay balances of bonds, treasury bills, promissory notes held to maturity, not held for business purposes (purchased for selling with intention to profit from price differences) reflected on Account 1212 short-term securities investments are transferred to Account 128 - Investments held to maturity (detailed for each Level 2 Account);

- Balances of long-term borrowings, long-term deposits reflected on Account 228 – Other long-term investments are transferred to Account 128 - Investments held to maturity (detailed for each Level 2 Account);

- vtv5 trực tiếp bóng đá hôm nay value of real estate products constructed or produced by vtv5 trực tiếp bóng đá hôm nay enterprise, tracked on Account 1567 - Real Estate Products, is transferred to track on Account 1557 - Real Estate Finished Products. Account 1567 only reflects real estate purchased for resale like other types of goods.

- vtv5 trực tiếp bóng đá hôm nay balance of Account 142 - Short-term prepaid expenses is transferred to Account 242 – Long-term prepaid expenses;

- vtv5 trực tiếp bóng đá hôm nay balance of Account 144 - Pledge, deposit, short-term deposit is transferred to Account 244 – Pledge, mortgage, deposit, deposit;

- Balances of reserve accounts reflected on Accounts 129, 139, 159 are transferred to Account 229 - Asset impairment reserve (detailed for each Level 2 Account in accordance with vtv5 trực tiếp bóng đá hôm nay reserve content);

- vtv5 trực tiếp bóng đá hôm nay value of real estate invested, constructed by vtv5 trực tiếp bóng đá hôm nay enterprise (not purchased for resale like goods) reflected as real estate products on Account 1567 is transferred to Account 1557 - Real Estate Finished Products;

- Balances of investments in associated companies reflected on Account 223 are transferred to Account 222 - Investments in joint-ventures, associated companies;

- Balances of Account 311 - Short-term debt, Account 315 - Long-term debt due, Account 342 - Long-term debt are transferred to Account 341 - Borrowings and finance lease payables;

- Accruals for repair and maintenance costs to keep fixed assets operational (for fixed assets requiring periodic maintenance according to technical requirements), environmental remediation costs, site restoration, and similar items reflected on Account 335 – Payable expenses are transferred to Account 352 – Estimated payable reserves (details in Account 3524);

- Balances of Account 415 - Financial reserve fund are transferred to Account 414 - Development investment fund;

Note:Other details reflected on related accounts if contrary toCircular 200/2014/TT-BTCmust be adjusted according to vtv5 trực tiếp bóng đá hôm nay regulations of this Circular.