N NGN HN - M s 310

M s 310 = M s 311 + M s 312 + M s 313 + M s 314 + M s 315 + M s 316

+ M s 317 + M s318 + M s 319 + M s 320
M s 311
M s 312
M s 313

M s 314
M s 315
M s 316
M s 317
M s 318

M s 319

Tn
Vay v n ngn hn
Phi tr ngi bn
Ngi mua tr tin
trc

S liu ghi vo s ci
S d c TK311 v TK315
S d c chi tit TK331
S d c chi tit TK131 v
TK3387

Thu v cc khon
phi np Nh Nc
Phi tr ngi lao
ng
Chi ph phi tr
Phi tr ni b
Phi t theo tin
k hoch hp ng
xy dng
Cc khon phi tr
phi np khc

S d c chi tit TK333

Lu
Lu : c phn loi l
ngn hn m theo tng
ngi bn trn s k ton chi
tit ti khon 331.

S d c chi tit TK334

S d c TK335
S d c chi tit TK336
S d c TK337
S d c TK338, TK138,
TK344, TK451

Khng bo gm cc khong
phi np khc c xp vo
loi n phi tr di hn

V d: Ti khon ch T, ti khon 131

N
TK131
C
SDK:100
(1) 250
(2) 500
250
500
SDCK: 350
SDCK: 500
S liu ghi vo mc Ngi bn tr trc m s 313cuar bng cn i k ton chnh l s
liu chi tit ca s d c TK131