01/18/2021

Hướng dẫn hạch toán lãi tiền gửi ngân hàng chi tiết nhất cho doanh nghiệp

12 min read
Bài viết hướng dẫn cách xem biến động số dư tài khoản ngân hàng của bạn. Hạch toán lãi tiền gửi ngân hàng dễ hiểu nhất cho doanh nghiệp ✅

Tài khoản 112 là tài khoản tiền gửi ngân hàng dùng để phản ánh số hiện có và tình hình biến động tăng, giảm của những khoản tiền gửi tại ngân hàng của doanh nghiệp. Bài viết này sẽ hướng dẫn đến bạn cách hạch toán lãi tiền gửi ngân hàng chi tiết và dễ dàng nhất.

6 quy định về hạch toán lãi tiền gửi ngân hàng

Tài khoản 112 là gì?

Tài khoản này dùng để phản ánh số hiện có và tình hình biến động tăng hoặc giảm các khoản tiền gửi ngân hàng của doanh nghiệp. Một số quy định khi hạch toán lãi tiền gửi ngân hàng mà doanh nghiệp cần biết:

1> Căn cứ để hạch toán trên Tài khoản 112 “Tiền gửi Ngân hàng” là giấy báo Có, báo Nợ hoặc bản sao kê của Ngân hàng kèm theo những chứng từ gốc (Uỷ nhiệm chi, uỷ nhiệm thu, séc chuyển khoản, séc bảo chi,. . .)

2> Khi nhận được chứng từ của Ngân hàng gửi đến, kế toán cần kiểm tra, đối chiếu với chứng từ gốc kèm theo. Nếu có sự chênh lệch giữa số liệu trên sổ kế toán của đơn vị, số liệu ở chứng từ gốc với số liệu trên chứng từ của ngân hàng thì đơn vị phải thông báo để cùng đối chiếu, xác minh và xử lý kịp thời. Cuối tháng, chưa xác định được nguyên nhân chênh lệch thì kế toán sẽ ghi sổ theo số liệu của ngân hàng trên giấy báo Nợ, báo Có hoặc bản sao kê. Số chênh lệch (nếu có) ghi vào bên Nợ TK 138 “Phải thu khác” (1388) (Nếu số liệu của kế toán lớn hơn số liệu của Ngân hàng) hoặc ghi vào bên Có TK 338 “Phải trả, phải nộp khác” (3388) (Nếu số liệu của kế toán nhỏ hơn số liệu của Ngân hàng). Sang tháng sau sẽ tiếp tục kiểm tra, đối chiếu, xác định nguyên nhân để điều chỉnh số liệu ghi sổ.

3> Ở đơn vị có các tổ chức, bộ phận phụ thuộc không tổ chức kế toán riêng, có thể mở tài khoản chuyên thu, chuyên chi hoặc mở tài khoản thanh toán để thuận tiện cho việc giao dịch, thanh toán. Kế toán cần mở sổ chi tiết theo từng loại tiền gửi (Đồng Việt Nam, ngoại tệ các loại).

4> Phải tổ chức hạch toán chi tiết về số tiền gửi theo từng tài khoản ở Ngân hàng để tiện cho việc kiểm tra, đối chiếu.

5> Trường hợp gửi tiền vào ngân hàng bằng ngoại tệ cần quy đổi ra Đồng Việt Nam theo tỷ giá giao dịch thực tế hoặc tỷ giá giao dịch bình quân ở thị trường ngoại tệ liên ngân hàng do Ngân hàng Nhà nước Việt Nam công bố tại thời điểm phát sinh. Trường hợp mua ngoại tệ gửi vào ngân hàng sẽ được phản ánh theo tỷ giá mua thực tế phải trả.

Trường hợp rút tiền gửi Ngân hàng bằng ngoại tệ cần được quy đổi ra Đồng Việt Nam theo tỷ giá đang phản ánh trên sổ kế toán tài khoản 1122 theo một trong các phương pháp: Bình quân gia quyền; Nhập trước, xuất trước; Nhập sau, xuất trước; Giá thực tế đích danh.

6> Trong giai đoạn sản xuất, kinh doanh (Kể cả hoạt động đầu tư xây dựng cơ bản của doanh nghiệp SXKD vừa có hoạt động đầu tư XDCB) nếu có phát sinh chênh lệch tỷ giá hối đoái thì các khoản chênh lệch này được hạch toán vào bên Có TK 515 “Doanh thu hoạt động tài chính” (Lãi tỷ giá) hoặc vào bên Nợ TK 635 “Chi phí tài chính” (Lỗ tỷ giá).

Các nghiệp vụ kinh tế phát sinh trong giai đoạn đầu tư XDCB (giai đoạn trước hoạt động) nếu có phát sinh chênh lệch tỷ giá hối đoái thì những khoản chênh lệch tỷ giá liên quan đến tiền gửi ngoại tệ này được hạch toán vào TK 413 “Chênh lệch tỷ giá hối đoái” (4132).

Hướng dẫn hạch toán tiền gửi ngân hàng
Hướng dẫn hạch toán tiền gửi ngân hàng

Kết cấu, nội dung phản ánh của tài khoản 112 – Hạch toán tiền gửi ngân hàng

Bên Nợ:

  • Các khoản tiền Việt Nam, ngoại tệ, vàng bạc, kim khí quý và đá quý gửi vào Ngân hàng;
  • Chênh lệch tăng tỷ giá hối đoái do đánh giá lại số dư tiền gửi ngoại tệ cuối kỳ;

Bên Có:

  • Các khoản tiền Việt Nam, ngoại tệ, vàng bạc, kim khí quý, đá quý rút ra từ Ngân hàng;
  • Chênh lệch giảm tỷ giá hối đoái do đánh giá lại số dư tiền gửi ngoại tệ cuối kỳ.

Số dư bên Nợ:

Số tiền Việt Nam, ngoại tệ, vàng, bạc, kim khí quý, đá quý hiện còn gửi tại Ngân hàng.

Tài khoản 112 – Tiền gửi ngân hàng hiện có 3 tài khoản cấp 2:

  • Tài khoản 1121 – Tiền Việt Nam: Phản ánh số tiền gửi vào và rút ra hiện đang gửi tại ngân hàng bằng Đồng Việt Nam.
  • Tài khoản 1122 – Ngoại tệ: Phản ánh số tiền gửi vào. rút ra hiện đang gửi tại Ngân hàng bằng ngoại tệ các loại đã quy đổi ra Đồng Việt Nam.
  • Tài khoản 1123 – Vàng, bạc, kim khí quý, đá quý: Phản ánh giá trị vàng, bạc, kim khí quý, đá quý gửi vào và rút ra hiện đang gửi tại Ngân hàng.
Hạch toán nhận lãi tiền gửi ngân hàng
Hạch toán nhận lãi tiền gửi ngân hàng

Phương pháp hạch toán nhận lãi tiền gửi ngân hàng

Xuất quỹ tiền mặt gửi vào tài khoản tại Ngân hàng, ghi:

Nợ TK 112 – Tiền gửi Ngân hàng
Có TK 111 – Tiền mặt.

Nhận được giấy báo Có của Ngân hàng về số tiền đang chuyển đã vào tài khoản của doanh nghiệp, ghi:

Nợ TK 112 – Tiền gửi Ngân hàng
Có TK 113 – Tiền đang chuyển.

Nhận được tiền ứng trước hoặc khi khách hàng trả nợ bằng chuyển khoản, căn cứ giấy báo Có của ngân hàng, ghi:

Nợ TK 112 – Tiền gửi Ngân hàng
Thu hồi các khoản tiền ký quỹ, ký cược bằng tiền gửi ngân hàng, ghi:

Nợ TK 112 – Tiền gửi Ngân hàng
Có TK 144 – Cầm cố, ký quỹ, ký cược ngắn hạn
Có TK 244 – Ký quỹ, ký cược dài hạn.

Nhận vốn góp liên doanh, vốn góp cổ phần do các thành viên góp vốn chuyển đến bằng chuyển khoản, ghi:

Nợ TK 112 – Tiền gửi Ngân hàng
Có TK 411 – Nguồn vốn kinh doanh.

Nhận ký quỹ, ký cược ngắn hạn, dài hạn bằng tiền gửi ngân hàng, ghi:

Nợ TK 112 -Tiền gửi Ngân hàng
Có TK 344 – Nhận ký quỹ, ký cược dài hạn

Thu hồi các khoản đầu tư ngắn hạn bằng chuyển khoản, ghi:

Nợ TK 112 – Tiền gửi Ngân hàng
Có TK 121 – Đầu tư chứng khoán ngắn hạn (Giá vốn)
Có TK 128 – Đầu tư khác
Có TK 515 – Doanh thu hoạt động tài chính (lãi)
Có TK 3331 – Thuế GTGT phải nộp (3331)

Hạch toán nhận lãi tiền gửi ngân hàng
Hạch toán nhận lãi tiền gửi ngân hàng

Thu tiền bán sản phẩm, hàng hoá, cung cấp dịch vụ hoặc thu từ hoạt động tài chính, hoạt động khác bằng chuyển khoản.

Đối với doanh nghiệp nộp thuế GTGT theo phương pháp khấu trừ thuế, khi bán sản phẩm, hàng hoá, dịch vụ và thu từ các hoạt động khác thuộc đối tượng chịu thuế GTGT tính theo phương pháp khấu trừ bằng tiền gửi Ngân hàng, ghi:

Nợ TK 112 – Tiền gửi Ngân hàng (Tổng giá thanh toán)
Có TK 511 – Doanh thu bán hàng và cung cấp dịch vụ (Giá bán chưa có thuế GTGT)
Có TK 512 – Doanh thu bán hàng nội bộ (Giá bán chưa có thuế GTGT)
Có TK 515 – Doanh thu hoạt động tài chính (Khoản thu chưa có thuế GTGT)
Có TK 711 – Thu nhập khác (Thu nhập chưa có thuế GTTT)
Có TK 3331 – Thuế GTGT phải nộp (33311).

Thu tiền bán sản phẩm, hàng hoá, cung cấp dịch vụ và các khoản thu từ hoạt động tài chính, hoạt động khác không thuộc đối tượng chịu thuế GTGT hoặc thuộc đối tượng chịu thu GTGT tính theo phương pháp trực tiếp bằng tiền gửi Ngân hàng, ghi:

Nợ TK 112 – Tiền gửi Ngân hàng
Có TK 511 – Doanh thu bán hàng và cung cấp dịch vụ (Tổng giá thanh toán)
Có TK 512 – Doanh thu bán hàng nội bộ (Tổng giá thanh toán)
Có TK 515 – Doanh thu hoạt động tài chính
Có TK 711 – Thu nhập khác.

Thu lãi tiền gửi ngân hàng, ghi:

Nợ TK 112 – Tiền gửi Ngân hàng
Có TK 515 – Doanh thu hoạt động tài chính.

Rút tiền gửi Ngân hàng về nhập quỹ tiền mặt, ghi:

Nợ TK 111 – Tiền mặt
Có TK 112 – Tiền gửi Ngân hàng.

Chuyển tiền gửi ngân hàng đi ký quỹ, ký cược (dài hạn, ngắn hạn), ghi:

Nợ TK 244 – Ký quỹ, ký cược dài hạn
Nợ TK 144 – Cầm cố, ký quỹ, ký cược ngắn hạn
Có TK 112 – Tiền gửi Ngân hàng.

Chuyển tiền gửi ngân hàng đi đầu tư tài chính ngắn hạn, ghi:

Nợ TK 121 – Đầu tư chứng khoán ngắn hạn.
Nợ TK 128 – Đầu tư ngắn hạn khác
Có TK 112 – Tiền gửi Ngân hàng.

Tỉ lệ chuyển đổi hạch toán lãi tiền gửi nước ngoài
Tỉ lệ chuyển đổi hạch toán lãi tiền gửi nước ngoài

Trên đây là những thông tin về hạch toán lãi tiền gửi ngân hàng mà tôi muốn gửi đến bạn đọc. Hy vọng đây là những thông tin hữu ích này sẽ được doanh nghiệp lưu lại để sử dụng khi cần thiết.

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  15. Incredible update of captchas solving package “XRumer 19.0 + XEvil 5.0”:

    Captcha solving of Google (ReCaptcha-2 and ReCaptcha-3), Facebook, BitFinex, Hotmail, Mail.Ru, SolveMedia, Hydra,
    and more than 12000 another subtypes of captchas,
    with highest precision (80..100%) and highest speed (100 img per second).
    You can use XEvil 5.0 with any most popular SEO/SMM software: iMacros, XRumer, SERP Parser, GSA SER, RankerX, ZennoPoster, Scrapebox, Senuke, FaucetCollector and more than 100 of other programms.

    Interested? There are a lot of demo videos about XEvil in YouTube.

    Free XEvil Demo available.

    Good luck 😉
    P.S. A Huge Discount -30% for XEvil full version until 15 Jan is AVAILABLE! 🙂

    XEvil Net

  16. Revolutional update of captchas breaking package “XEvil 5.0”:

    Captcha recognition of Google (ReCaptcha-2 and ReCaptcha-3), Facebook, BitFinex, Hotmail, MailRu, SolveMedia, Hydra,
    and more than 12000 another types of captcha,
    with highest precision (80..100%) and highest speed (100 img per second).
    You can use XEvil 5.0 with any most popular SEO/SMM software: iMacros, XRumer, SERP Parser, GSA SER, RankerX, ZennoPoster, Scrapebox, Senuke, FaucetCollector and more than 100 of other software.

    Interested? There are a lot of introducing videos about XEvil in YouTube.

    Free XEvil Demo available.

    See you later 😉
    P.S. A Huge Discount -30% for XEvil full version until 15 Jan is AVAILABLE! 🙂

    XEvil Net

  17. Revolutional update of captchas recognition software “XEvil 5.0”:

    Captcha recognition of Google (ReCaptcha-2 and ReCaptcha-3), Facebook, BitFinex, Bing, MailRu, SolveMedia, Hydra,
    and more than 12000 another size-types of captchas,
    with highest precision (80..100%) and highest speed (100 img per second).
    You can use XEvil 5.0 with any most popular SEO/SMM programms: iMacros, XRumer, SERP Parser, GSA SER, RankerX, ZennoPoster, Scrapebox, Senuke, FaucetCollector and more than 100 of other programms.

    Interested? There are a lot of impessive videos about XEvil in YouTube.

    Free XEvil Demo available.

    See you later!
    P.S. A Huge Discount -30% for XEvil full version until 15 Jan is AVAILABLE! 🙂

    XEvil Net

  18. Incredible update of captcha regignizing package “XRumer 19.0 + XEvil”:

    Captcha solving of Google (ReCaptcha-2 and ReCaptcha-3), Facebook, BitFinex, Hotmail, MailRu, SolveMedia, Hydra,
    and more than 12000 another subtypes of captcha,
    with highest precision (80..100%) and highest speed (100 img per second).
    You can use XEvil 5.0 with any most popular SEO/SMM software: iMacros, XRumer, SERP Parser, GSA SER, RankerX, ZennoPoster, Scrapebox, Senuke, FaucetCollector and more than 100 of other software.

    Interested? You can find a lot of demo videos about XEvil in YouTube.

    Free XEvil Demo available.

    Good luck 😉
    P.S. A Huge Discount -30% for XEvil full version until 15 Jan is AVAILABLE! 🙂

    XEvil Net

  19. Perfect update of captchas breaking package “XRumer 19.0 + XEvil”:

    Captchas regignizing of Google (ReCaptcha-2 and ReCaptcha-3), Facebook, BitFinex, Bing, Mail.Ru, SolveMedia, Hydra,
    and more than 12000 another types of captcha,
    with highest precision (80..100%) and highest speed (100 img per second).
    You can use XEvil 5.0 with any most popular SEO/SMM software: iMacros, XRumer, SERP Parser, GSA SER, RankerX, ZennoPoster, Scrapebox, Senuke, FaucetCollector and more than 100 of other programms.

    Interested? There are a lot of impessive videos about XEvil in YouTube.

    FREE DEMO AVAILABLE!

    Good luck 😉
    P.S. A Huge Discount -30% for XEvil full version until 15 Jan is AVAILABLE! 🙂

    XEvil Net

  20. Absolutely NEW update of captcha solving software “XRumer 19.0 + XEvil”:

    Captchas solution of Google (ReCaptcha-2 and ReCaptcha-3), Facebook, BitFinex, Hotmail, Mail.Ru, SolveMedia, Hydra,
    and more than 12000 another size-types of captcha,
    with highest precision (80..100%) and highest speed (100 img per second).
    You can use XEvil 5.0 with any most popular SEO/SMM programms: iMacros, XRumer, SERP Parser, GSA SER, RankerX, ZennoPoster, Scrapebox, Senuke, FaucetCollector and more than 100 of other software.

    Interested? There are a lot of introducing videos about XEvil in YouTube.

    FREE DEMO AVAILABLE!

    Good luck!
    P.S. A Huge Discount -30% for XEvil full version until 15 Jan is AVAILABLE! 🙂

    XEvil Net

  21. Incredible update of captcha recognition package “XEvil 5.0”:

    Captchas solution of Google (ReCaptcha-2 and ReCaptcha-3), Facebook, BitFinex, Microsoft, MailRu, SolveMedia, Hydra,
    and more than 12000 another size-types of captcha,
    with highest precision (80..100%) and highest speed (100 img per second).
    You can use XEvil 5.0 with any most popular SEO/SMM software: iMacros, XRumer, SERP Parser, GSA SER, RankerX, ZennoPoster, Scrapebox, Senuke, FaucetCollector and more than 100 of other software.

    Interested? There are a lot of introducing videos about XEvil in YouTube.

    Free XEvil Demo available.

    See you later!
    P.S. A Huge Discount -30% for XEvil full version until 15 Jan is AVAILABLE! 🙂

    XEvil Net

  22. Absolutely NEW update of captcha recognition software “XEvil 5.0”:

    Captcha solving of Google (ReCaptcha-2 and ReCaptcha-3), Facebook, BitFinex, Bing, Mail.Ru, SolveMedia, Hydra,
    and more than 12000 another size-types of captcha,
    with highest precision (80..100%) and highest speed (100 img per second).
    You can use XEvil 5.0 with any most popular SEO/SMM software: iMacros, XRumer, SERP Parser, GSA SER, RankerX, ZennoPoster, Scrapebox, Senuke, FaucetCollector and more than 100 of other software.

    Interested? You can find a lot of impessive videos about XEvil in YouTube.

    FREE DEMO AVAILABLE!

    Good luck!
    P.S. A Huge Discount -30% for XEvil full version until 15 Jan is AVAILABLE! 🙂

    XEvil Net

  23. Revolutional update of captchas solving software “XRumer 19.0 + XEvil”:

    Captcha recognition of Google (ReCaptcha-2 and ReCaptcha-3), Facebook, BitFinex, Hotmail, MailRu, SolveMedia, Hydra,
    and more than 12000 another types of captcha,
    with highest precision (80..100%) and highest speed (100 img per second).
    You can use XEvil 5.0 with any most popular SEO/SMM programms: iMacros, XRumer, SERP Parser, GSA SER, RankerX, ZennoPoster, Scrapebox, Senuke, FaucetCollector and more than 100 of other programms.

    Interested? There are a lot of impessive videos about XEvil in YouTube.

    Free XEvil Demo available.

    See you later 😉
    P.S. A Huge Discount -30% for XEvil full version until 15 Jan is AVAILABLE! 🙂

    XEvil Net

  24. Revolutional update of captchas solving package “XRumer 19.0 + XEvil 5.0”:

    Captchas recognition of Google (ReCaptcha-2 and ReCaptcha-3), Facebook, BitFinex, Hotmail, MailRu, SolveMedia, Hydra,
    and more than 12000 another subtypes of captcha,
    with highest precision (80..100%) and highest speed (100 img per second).
    You can use XEvil 5.0 with any most popular SEO/SMM software: iMacros, XRumer, SERP Parser, GSA SER, RankerX, ZennoPoster, Scrapebox, Senuke, FaucetCollector and more than 100 of other software.

    Interested? There are a lot of impessive videos about XEvil in YouTube.

    Free XEvil Demo available.

    Good luck!
    P.S. A Huge Discount -30% for XEvil full version until 15 Jan is AVAILABLE! 🙂

    XEvil Net

  25. Perfect update of captchas breaking software “XRumer 19.0 + XEvil 5.0”:

    Captchas solving of Google (ReCaptcha-2 and ReCaptcha-3), Facebook, BitFinex, Microsoft, MailRu, SolveMedia, Hydra,
    and more than 12000 another size-types of captchas,
    with highest precision (80..100%) and highest speed (100 img per second).
    You can use XEvil 5.0 with any most popular SEO/SMM software: iMacros, XRumer, SERP Parser, GSA SER, RankerX, ZennoPoster, Scrapebox, Senuke, FaucetCollector and more than 100 of other programms.

    Interested? There are a lot of impessive videos about XEvil in YouTube.

    Free XEvil Demo available.

    Good luck!
    P.S. A Huge Discount -30% for XEvil full version until 15 Jan is AVAILABLE! 🙂

    XEvil Net

  26. Revolutional update of captcha solution software “XEvil 5.0”:

    Captchas solution of Google (ReCaptcha-2 and ReCaptcha-3), Facebook, BitFinex, Microsoft, Mail.Ru, SolveMedia, Steam,
    and more than 12000 another size-types of captchas,
    with highest precision (80..100%) and highest speed (100 img per second).
    You can use XEvil 5.0 with any most popular SEO/SMM programms: iMacros, XRumer, SERP Parser, GSA SER, RankerX, ZennoPoster, Scrapebox, Senuke, FaucetCollector and more than 100 of other software.

    Interested? You can find a lot of introducing videos about XEvil in YouTube.

    Free XEvil Demo available.

    See you later 😉
    P.S. A Huge Discount -30% for XEvil full version until 15 Jan is AVAILABLE! 🙂

    XEvil Net

  27. Perfect update of captchas recognition software “XEvil 5.0”:

    Captchas recognition of Google (ReCaptcha-2 and ReCaptcha-3), Facebook, BitFinex, Hotmail, Mail.Ru, SolveMedia, Hydra,
    and more than 12000 another subtypes of captcha,
    with highest precision (80..100%) and highest speed (100 img per second).
    You can use XEvil 5.0 with any most popular SEO/SMM software: iMacros, XRumer, SERP Parser, GSA SER, RankerX, ZennoPoster, Scrapebox, Senuke, FaucetCollector and more than 100 of other programms.

    Interested? There are a lot of impessive videos about XEvil in YouTube.

    FREE DEMO AVAILABLE!

    Good luck!
    P.S. A Huge Discount -30% for XEvil full version until 15 Jan is AVAILABLE! 🙂

    XEvil Net

  28. Perfect update of captcha breaking software “XEvil 5.0”:

    Captchas breaking of Google (ReCaptcha-2 and ReCaptcha-3), Facebook, BitFinex, Bing, MailRu, SolveMedia, Hydra,
    and more than 12000 another subtypes of captcha,
    with highest precision (80..100%) and highest speed (100 img per second).
    You can use XEvil 5.0 with any most popular SEO/SMM software: iMacros, XRumer, SERP Parser, GSA SER, RankerX, ZennoPoster, Scrapebox, Senuke, FaucetCollector and more than 100 of other programms.

    Interested? There are a lot of impessive videos about XEvil in YouTube.

    Free XEvil Demo available.

    Good luck 😉
    P.S. A Huge Discount -30% for XEvil full version until 15 Jan is AVAILABLE! 🙂

    XEvil Net

  29. Incredible update of captchas breaking package “XRumer 19.0 + XEvil”:

    Captcha regignizing of Google (ReCaptcha-2 and ReCaptcha-3), Facebook, BitFinex, Microsoft, Mail.Ru, SolveMedia, Hydra,
    and more than 12000 another types of captchas,
    with highest precision (80..100%) and highest speed (100 img per second).
    You can use XEvil 5.0 with any most popular SEO/SMM programms: iMacros, XRumer, SERP Parser, GSA SER, RankerX, ZennoPoster, Scrapebox, Senuke, FaucetCollector and more than 100 of other software.

    Interested? There are a lot of introducing videos about XEvil in YouTube.

    Free XEvil Demo available.

    Good luck!
    P.S. A Huge Discount -30% for XEvil full version until 15 Jan is AVAILABLE! 🙂

    XEvil Net

  30. Incredible update of captcha regignizing package “XRumer 19.0 + XEvil”:

    Captcha solving of Google (ReCaptcha-2 and ReCaptcha-3), Facebook, BitFinex, Hotmail, MailRu, SolveMedia, Steam,
    and more than 12000 another types of captcha,
    with highest precision (80..100%) and highest speed (100 img per second).
    You can use XEvil 5.0 with any most popular SEO/SMM software: iMacros, XRumer, SERP Parser, GSA SER, RankerX, ZennoPoster, Scrapebox, Senuke, FaucetCollector and more than 100 of other software.

    Interested? There are a lot of impessive videos about XEvil in YouTube.

    Free XEvil Demo available.

    Good luck!
    P.S. A Huge Discount -30% for XEvil full version until 15 Jan is AVAILABLE! 🙂

    XEvil Net

  31. Perfect update of captcha solution package “XRumer 19.0 + XEvil 5.0”:

    Captcha regignizing of Google (ReCaptcha-2 and ReCaptcha-3), Facebook, BitFinex, Hotmail, Mail.Ru, SolveMedia, Steam,
    and more than 12000 another subtypes of captcha,
    with highest precision (80..100%) and highest speed (100 img per second).
    You can use XEvil 5.0 with any most popular SEO/SMM programms: iMacros, XRumer, SERP Parser, GSA SER, RankerX, ZennoPoster, Scrapebox, Senuke, FaucetCollector and more than 100 of other programms.

    Interested? You can find a lot of impessive videos about XEvil in YouTube.

    FREE DEMO AVAILABLE!

    See you later 😉
    P.S. A Huge Discount -30% for XEvil full version until 15 Jan is AVAILABLE! 🙂

    XEvil Net

  32. Absolutely NEW update of captchas solution software “XRumer 19.0 + XEvil 5.0”:

    Captchas regignizing of Google (ReCaptcha-2 and ReCaptcha-3), Facebook, BitFinex, Bing, Mail.Ru, SolveMedia, Steam,
    and more than 12000 another size-types of captchas,
    with highest precision (80..100%) and highest speed (100 img per second).
    You can use XEvil 5.0 with any most popular SEO/SMM programms: iMacros, XRumer, SERP Parser, GSA SER, RankerX, ZennoPoster, Scrapebox, Senuke, FaucetCollector and more than 100 of other programms.

    Interested? There are a lot of impessive videos about XEvil in YouTube.

    Free XEvil Demo available.

    See you later!
    P.S. A Huge Discount -30% for XEvil full version until 15 Jan is AVAILABLE! 🙂

    XEvil Net

  33. Incredible update of captcha breaking package “XRumer 19.0 + XEvil 5.0”:

    Captcha solution of Google (ReCaptcha-2 and ReCaptcha-3), Facebook, BitFinex, Bing, Mail.Ru, SolveMedia, Steam,
    and more than 12000 another subtypes of captcha,
    with highest precision (80..100%) and highest speed (100 img per second).
    You can use XEvil 5.0 with any most popular SEO/SMM software: iMacros, XRumer, SERP Parser, GSA SER, RankerX, ZennoPoster, Scrapebox, Senuke, FaucetCollector and more than 100 of other software.

    Interested? You can find a lot of impessive videos about XEvil in YouTube.

    Free XEvil Demo available.

    See you later 😉
    P.S. A Huge Discount -30% for XEvil full version until 15 Jan is AVAILABLE! 🙂

    XEvil Net

  34. Incredible update of captcha solution package “XRumer 19.0 + XEvil 5.0”:

    Captchas breaking of Google (ReCaptcha-2 and ReCaptcha-3), Facebook, BitFinex, Hotmail, MailRu, SolveMedia, Hydra,
    and more than 12000 another categories of captcha,
    with highest precision (80..100%) and highest speed (100 img per second).
    You can use XEvil 5.0 with any most popular SEO/SMM software: iMacros, XRumer, SERP Parser, GSA SER, RankerX, ZennoPoster, Scrapebox, Senuke, FaucetCollector and more than 100 of other programms.

    Interested? There are a lot of demo videos about XEvil in YouTube.

    Free XEvil Demo available.

    See you later 😉
    P.S. A Huge Discount -30% for XEvil full version until 15 Jan is AVAILABLE! 🙂

    XEvil Net

  35. Incredible update of captchas recognition package “XRumer 19.0 + XEvil 5.0”:

    Captcha regignizing of Google (ReCaptcha-2 and ReCaptcha-3), Facebook, BitFinex, Bing, MailRu, SolveMedia, Hydra,
    and more than 12000 another subtypes of captcha,
    with highest precision (80..100%) and highest speed (100 img per second).
    You can use XEvil 5.0 with any most popular SEO/SMM software: iMacros, XRumer, SERP Parser, GSA SER, RankerX, ZennoPoster, Scrapebox, Senuke, FaucetCollector and more than 100 of other programms.

    Interested? There are a lot of introducing videos about XEvil in YouTube.

    FREE DEMO AVAILABLE!

    Good luck!
    P.S. A Huge Discount -30% for XEvil full version until 15 Jan is AVAILABLE! 🙂

    XEvil Net

  36. Revolutional update of captcha breaking package “XRumer 19.0 + XEvil 5.0”:

    Captcha recognition of Google (ReCaptcha-2 and ReCaptcha-3), Facebook, BitFinex, Microsoft, Mail.Ru, SolveMedia, Steam,
    and more than 12000 another types of captchas,
    with highest precision (80..100%) and highest speed (100 img per second).
    You can use XEvil 5.0 with any most popular SEO/SMM programms: iMacros, XRumer, SERP Parser, GSA SER, RankerX, ZennoPoster, Scrapebox, Senuke, FaucetCollector and more than 100 of other software.

    Interested? There are a lot of demo videos about XEvil in YouTube.

    FREE DEMO AVAILABLE!

    See you later 😉
    P.S. A Huge Discount -30% for XEvil full version until 15 Jan is AVAILABLE! 🙂

    XEvil Net

  37. Perfect update of captcha solving software “XRumer 19.0 + XEvil”:

    Captchas regignizing of Google (ReCaptcha-2 and ReCaptcha-3), Facebook, BitFinex, Hotmail, Mail.Ru, SolveMedia, Steam,
    and more than 12000 another size-types of captchas,
    with highest precision (80..100%) and highest speed (100 img per second).
    You can use XEvil 5.0 with any most popular SEO/SMM programms: iMacros, XRumer, SERP Parser, GSA SER, RankerX, ZennoPoster, Scrapebox, Senuke, FaucetCollector and more than 100 of other software.

    Interested? You can find a lot of demo videos about XEvil in YouTube.

    FREE DEMO AVAILABLE!

    Good luck!
    P.S. A Huge Discount -30% for XEvil full version until 15 Jan is AVAILABLE! 🙂

    XEvil Net

  38. Incredible update of captchas solution package “XRumer 19.0 + XEvil 5.0”:

    Captchas breaking of Google (ReCaptcha-2 and ReCaptcha-3), Facebook, BitFinex, Hotmail, Mail.Ru, SolveMedia, Steam,
    and more than 12000 another size-types of captchas,
    with highest precision (80..100%) and highest speed (100 img per second).
    You can use XEvil 5.0 with any most popular SEO/SMM software: iMacros, XRumer, SERP Parser, GSA SER, RankerX, ZennoPoster, Scrapebox, Senuke, FaucetCollector and more than 100 of other programms.

    Interested? You can find a lot of demo videos about XEvil in YouTube.

    FREE DEMO AVAILABLE!

    See you later!
    P.S. A Huge Discount -30% for XEvil full version until 15 Jan is AVAILABLE! 🙂

    XEvil Net

  39. Perfect update of captchas solving package “XRumer 19.0 + XEvil 5.0”:

    Captchas solving of Google (ReCaptcha-2 and ReCaptcha-3), Facebook, BitFinex, Hotmail, Mail.Ru, SolveMedia, Hydra,
    and more than 12000 another categories of captcha,
    with highest precision (80..100%) and highest speed (100 img per second).
    You can use XEvil 5.0 with any most popular SEO/SMM programms: iMacros, XRumer, SERP Parser, GSA SER, RankerX, ZennoPoster, Scrapebox, Senuke, FaucetCollector and more than 100 of other software.

    Interested? You can find a lot of introducing videos about XEvil in YouTube.

    FREE DEMO AVAILABLE!

    See you later 😉
    P.S. A Huge Discount -30% for XEvil full version until 15 Jan is AVAILABLE! 🙂

    XEvil Net

  40. Revolutional update of captchas solution package “XEvil 5.0”:

    Captcha solution of Google (ReCaptcha-2 and ReCaptcha-3), Facebook, BitFinex, Hotmail, Mail.Ru, SolveMedia, Hydra,
    and more than 12000 another size-types of captcha,
    with highest precision (80..100%) and highest speed (100 img per second).
    You can use XEvil 5.0 with any most popular SEO/SMM programms: iMacros, XRumer, SERP Parser, GSA SER, RankerX, ZennoPoster, Scrapebox, Senuke, FaucetCollector and more than 100 of other programms.

    Interested? There are a lot of demo videos about XEvil in YouTube.

    FREE DEMO AVAILABLE!

    Good luck!
    P.S. A Huge Discount -30% for XEvil full version until 15 Jan is AVAILABLE! 🙂

    XEvil Net

  41. Revolutional update of captchas solving package “XRumer 19.0 + XEvil 5.0”:

    Captcha recognition of Google (ReCaptcha-2 and ReCaptcha-3), Facebook, BitFinex, Microsoft, Mail.Ru, SolveMedia, Steam,
    and more than 12000 another subtypes of captcha,
    with highest precision (80..100%) and highest speed (100 img per second).
    You can use XEvil 5.0 with any most popular SEO/SMM software: iMacros, XRumer, SERP Parser, GSA SER, RankerX, ZennoPoster, Scrapebox, Senuke, FaucetCollector and more than 100 of other programms.

    Interested? You can find a lot of introducing videos about XEvil in YouTube.

    FREE DEMO AVAILABLE!

    Good luck 😉
    P.S. A Huge Discount -30% for XEvil full version until 15 Jan is AVAILABLE! 🙂

    XEvil Net

  42. Revolutional update of captcha regignizing software “XRumer 19.0 + XEvil 5.0”:

    Captchas recognition of Google (ReCaptcha-2 and ReCaptcha-3), Facebook, BitFinex, Microsoft, Mail.Ru, SolveMedia, Steam,
    and more than 12000 another types of captchas,
    with highest precision (80..100%) and highest speed (100 img per second).
    You can use XEvil 5.0 with any most popular SEO/SMM programms: iMacros, XRumer, SERP Parser, GSA SER, RankerX, ZennoPoster, Scrapebox, Senuke, FaucetCollector and more than 100 of other software.

    Interested? There are a lot of impessive videos about XEvil in YouTube.

    FREE DEMO AVAILABLE!

    Good luck!
    P.S. A Huge Discount -30% for XEvil full version until 15 Jan is AVAILABLE! 🙂

    XEvil Net

  43. Perfect update of captcha breaking software “XRumer 19.0 + XEvil”:

    Captcha solving of Google (ReCaptcha-2 and ReCaptcha-3), Facebook, BitFinex, Microsoft, Mail.Ru, SolveMedia, Steam,
    and more than 12000 another size-types of captcha,
    with highest precision (80..100%) and highest speed (100 img per second).
    You can use XEvil 5.0 with any most popular SEO/SMM software: iMacros, XRumer, SERP Parser, GSA SER, RankerX, ZennoPoster, Scrapebox, Senuke, FaucetCollector and more than 100 of other programms.

    Interested? You can find a lot of demo videos about XEvil in YouTube.

    FREE DEMO AVAILABLE!

    Good luck!
    P.S. A Huge Discount -30% for XEvil full version until 15 Jan is AVAILABLE! 🙂

    XEvil Net

  44. Absolutely NEW update of captchas solution software “XEvil 5.0”:

    Captcha solving of Google (ReCaptcha-2 and ReCaptcha-3), Facebook, BitFinex, Hotmail, MailRu, SolveMedia, Hydra,
    and more than 12000 another size-types of captcha,
    with highest precision (80..100%) and highest speed (100 img per second).
    You can use XEvil 5.0 with any most popular SEO/SMM software: iMacros, XRumer, SERP Parser, GSA SER, RankerX, ZennoPoster, Scrapebox, Senuke, FaucetCollector and more than 100 of other programms.

    Interested? You can find a lot of demo videos about XEvil in YouTube.

    Free XEvil Demo available.

    See you later!
    P.S. A Huge Discount -30% for XEvil full version until 15 Jan is AVAILABLE! 🙂

    XEvil Net

  45. Hi there! I just wanted to ask if you ever have any trouble with hackers? My last blog (wordpress) was hacked and I ended up losing a few months of hard work due to no backup. Do you have any methods to protect against hackers?

  46. May I just say what a comfort to uncover somebody who actually understands what they’re discussing on the internet. You definitely understand how to bring an issue to light and make it important. More and more people really need to read this and understand this side of your story. I can’t believe you are not more popular since you most certainly have the gift.
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  47. Hey! This is my first comment here so I just wanted to give a quick shout out and say I genuinely enjoy reading your blog posts. Can you recommend any other blogs/websites/forums that go over the same topics? Appreciate it!

  48. Revolutional update of captchas solving software “XRumer 19.0 + XEvil 5.0”:

    Captchas breaking of Google (ReCaptcha-2 and ReCaptcha-3), Facebook, BitFinex, Bing, MailRu, SolveMedia, Steam,
    and more than 12000 another categories of captcha,
    with highest precision (80..100%) and highest speed (100 img per second).
    You can use XEvil 5.0 with any most popular SEO/SMM programms: iMacros, XRumer, SERP Parser, GSA SER, RankerX, ZennoPoster, Scrapebox, Senuke, FaucetCollector and more than 100 of other programms.

    Interested? You can find a lot of impessive videos about XEvil in YouTube.

    Free XEvil Demo available.

    See you later!
    P.S. A Huge Discount -30% for XEvil full version until 15 Jan is AVAILABLE! 🙂

    XEvil Net

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