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Trong tháng 1 năm 2014, doanh nghiệp bán hàng với các thông tin như sau: Tổng giá thanh toán là 220 triệu đồng, doanh nghiệp nộp thuế GTGT theo phương pháp khấu trừ, thuế suất thuế GTGT của hàng bán ra là 10%, khách hàng thanh toán ngay 50% tiền hàng, phần còn lại được thanh toán vào tháng sau. Hỏi: Trong tháng 1 năm 2014, doanh nghiệp ghi nhận doanh thu và thu ngân quỹ như thế nào ứng với nghiệp vụ bán hàng vừa trên?

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