{"id":10254,"date":"2015-08-24T04:56:04","date_gmt":"2015-08-24T04:56:04","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=10254"},"modified":"2017-09-06T02:12:00","modified_gmt":"2017-09-06T02:12:00","slug":"so-do-ke-toan-hang-ton-kho-theo-thong-tu-2002014tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=10254","title":{"rendered":"S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"

\"S\u01a1<\/h2>\n

\u0110\u1ec3 thu\u1eadn ti\u1ec7n cho vi\u1ec7c ghi nh\u1edb v\u00e0 t\u00f3m l\u01b0\u1ee3c c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh li\u00ean quan. K\u1ebf to\u00e1n Centax<\/a><\/strong> xin chia s\u1ebb v\u1edbi b\u1ea1n s\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho\u00a0theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/strong>\u00a0\u1edf b\u00e0i vi\u1ebft n\u00e0y.<\/span><\/p>\n

\u0110\u1ec3 c\u00e1c b\u1ea1n t\u1ef1 tin khi l\u00e0m k\u1ebf to\u00e1n kho t\u1ea1i doanh nghi\u1ec7p,h\u00e3y tham gia ngay kho\u00e1 h\u1ecdc th\u1ef1c h\u00e0nh k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p t\u1ea1i Centax, c\u00e1c b\u1ea1n tham gia kho\u00e1 h\u1ecdc s\u1ebd \u0111\u01b0\u1ee3c \u0111\u1ed9i ng\u0169 k\u1ebf to\u00e1n Centax v\u1edbi nhi\u1ec1u n\u0103m kinh nghi\u1ec7m, h\u01b0\u1edbng d\u1eabn t\u1eadn t\u00ecnh, chu \u0111\u00e1o, chi ph\u00ed cho kho\u00e1 h\u1ecdc r\u1ea5t th\u1ea5p. Chi ti\u1ebft kho\u00e1 h\u1ecdc m\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o>>>T\u1ea0I \u0110\u00c2Y<\/a><\/strong><\/span><\/em><\/span><\/p>\n

T\u1ea1i\u00a0\u0110i\u1ec1u 23 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC quy\u00a0\u0111\u1ecbnh, th\u00ec h\u00e0ng t\u1ed3n kho c\u1ee7a doanh nghi\u1ec7p l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c mua v\u00e0o \u0111\u1ec3 s\u1ea3n xu\u1ea5t ho\u1eb7c \u0111\u1ec3 b\u00e1n trong k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh b\u00ecnh th\u01b0\u1eddng, g\u1ed3m:<\/span><\/p>\n

– H\u00e0ng mua \u0111ang \u0111i tr\u00ean \u0111\u01b0\u1eddng;<\/span><\/p>\n

– Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u; C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5;<\/span>
\n – S\u1ea3n ph\u1ea9m d\u1edf dang;<\/span>
\n – Th\u00e0nh ph\u1ea9m, h\u00e0ng ho\u00e1; h\u00e0ng g\u1eedi b\u00e1n;<\/span>
\n – H\u00e0ng ho\u00e1 \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef t\u1ea1i kho b\u1ea3o thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

1. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n h\u00e0ng mua\u00a0\u0111ang\u00a0\u0111i\u00a0\u0111\u01b0\u1eddng\u00a0<\/span><\/h2>\n

T\u1ea1i\u00a0\u0110i\u1ec1u 24 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> quy\u00a0\u0111\u1ecbnh, th\u00ec TK 151 – H\u00e0ng mua\u00a0\u0111ang\u00a0\u0111i\u00a0\u0111\u01b0\u1eddng, t\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh tr\u1ecb gi\u00e1 c\u1ee7a c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 (nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u; c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5; h\u00e0ng h\u00f3a) mua ngo\u00e0i \u0111\u00e3 thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p c\u00f2n \u0111ang tr\u00ean \u0111\u01b0\u1eddng v\u1eadn chuy\u1ec3n, \u1edf b\u1ebfn c\u1ea3ng, b\u1ebfn b\u00e3i, kho ngo\u1ea1i quan ho\u1eb7c \u0111\u00e3 v\u1ec1 \u0111\u1ebfn doanh nghi\u1ec7p nh\u01b0ng \u0111ang ch\u1edd ki\u1ec3m nh\u1eadn nh\u1eadp kho.<\/span><\/p>\n

M\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu li\u00ean quan t\u1edbi h\u00e0ng mua\u00a0\u0111ang\u00a0\u0111i\u00a0\u0111\u01b0\u1eddng\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft b\u1eb1ng s\u01a1\u00a0\u0111\u1ed3 sau<\/span><\/p>\n

\"S\u01a1<\/span><\/p>\n

\"S\u01a1<\/span><\/p>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n s\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n v\u1ec1 m\u1eb7t n\u1ed9i dung nghi\u1ec7p v\u1ee5 v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n m\u1edbi b\u1ea1n ti\u1ebfp t\u1ee5c tham kh\u1ea3o b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

C\u00e1ch h\u1ea1ch to\u00e1n h\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng – TK 151<\/a><\/span><\/p>\n

2. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u<\/span><\/h2>\n

T\u1ea1i\u00a0\u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong> quy\u00a0\u0111\u1ecbnh, th\u00ec t\u00e0i kho\u1ea3n 152 – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, t\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh tr\u1ecb gi\u00e1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m c\u1ee7a c\u00e1c lo\u1ea1i nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u trong kho c\u1ee7a doanh nghi\u1ec7p. Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u c\u1ee7a doanh nghi\u1ec7p l\u00e0 nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng lao \u0111\u1ed9ng mua ngo\u00e0i ho\u1eb7c t\u1ef1 ch\u1ebf bi\u1ebfn d\u00f9ng cho m\u1ee5c \u0111\u00edch s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p<\/span><\/p>\n

M\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu ph\u1ea3n \u00e1nh\u00a0t\u00ecnh h\u00ecnh bi\u1ebfn\u00a0\u0111\u1ed9ng t\u0103ng gi\u1ea3m c\u1ee7a c\u00e1c lo\u1ea1i nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u trong kho c\u1ee7a doanh nghi\u1ec7p\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft\u00a0\u1edf s\u01a1\u00a0\u0111\u1ed3 sau:<\/span><\/p>\n

\"S\u01a1<\/a><\/span><\/p>\n

\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u01a1p k\u1ebf to\u00e1n nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea\u00a0\u0111\u1ecbnh k\u1ef3 t\u01b0\u01a1ng t\u1ef1\u00a0\u0111\u1ed1i v\u1edbi k\u1ebf to\u00e1n h\u00e0ng mua\u00a0\u0111ang\u00a0\u0111i\u00a0\u0111\u01b0\u1eddng theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea\u00a0\u0111\u1ecbnh k\u1ef3\u00a0\u0111\u00e3 tr\u00ecnh b\u00e0y\u00a0\u1edf tr\u00ean. Theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0y th\u00ec ch\u1ec9 s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n 152 khi th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n s\u1ed1 d\u01b0\u00a0\u0111\u1ea7u k\u1ef3 v\u00e0 cu\u1ed1i k\u1ef3 c\u1ee7a nguy\u00ean v\u1eadt li\u1ec7u, ph\u00e1t sinh trong k\u1ef3 th\u00ec s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n 611.<\/span><\/p>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n s\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n v\u1ec1 m\u1eb7t n\u1ed9i dung v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n m\u1eddi b\u1ea1n ti\u1ebfp t\u1ee5c tham kh\u1ea3o b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

C\u00e1ch h\u1ea1ch to\u00e1n nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u – TK 152<\/a><\/span><\/p>\n

3. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5<\/span><\/h2>\n

T\u1ea1i\u00a0\u0110i\u1ec1u 26 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong> quy\u00a0\u0111\u1ecbnh, th\u00ec t\u00e0i kho\u1ea3n 153 – C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, t\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh tr\u1ecb gi\u00e1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m c\u00e1c lo\u1ea1i c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 c\u1ee7a doanh nghi\u1ec7p. C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 l\u00e0 nh\u1eefng t\u01b0 li\u1ec7u lao \u0111\u1ed9ng kh\u00f4ng c\u00f3 \u0111\u1ee7 c\u00e1c ti\u00eau chu\u1ea9n v\u1ec1 gi\u00e1 tr\u1ecb v\u00e0 th\u1eddi gian s\u1eed d\u1ee5ng quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi TSC\u0110. V\u00ec v\u1eady c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd v\u00e0 h\u1ea1ch to\u00e1n nh\u01b0 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 153 – C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, c\u00f3 4 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/em><\/strong><\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1531 – C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5;
\n<\/em>– T\u00e0i kho\u1ea3n 1532 – Bao b\u00ec lu\u00e2n chuy\u1ec3n;
\n<\/em>– T\u00e0i kho\u1ea3n 1533 – \u0110\u1ed3 d\u00f9ng cho thu\u00ea;
\n<\/em>– T\u00e0i kho\u1ea3n 1534 – Thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng thay th\u1ebf<\/em><\/span><\/p>\n

M\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu li\u00ean quan ph\u1ea3n\u00a0\u00e1nh s\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn\u00a0\u0111\u1ed9ng t\u0103ng, gi\u1ea3m c\u00e1c lo\u1ea1i c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft\u00a0\u1edf s\u01a1\u00a0\u0111\u1ed3 sau:<\/span><\/p>\n

\"S\u01a1<\/span><\/p>\n

\"S\u01a1<\/span><\/p>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n s\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n v\u1ec1 m\u1eb7t n\u1ed9i dung v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n m\u1eddi b\u1ea1n ti\u1ebfp t\u1ee5c tham kh\u1ea3o b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

C\u00e1ch h\u1ea1ch to\u00e1n c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 – TK 153<\/a><\/span><\/p>\n

4. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/span><\/h2>\n

T\u1ea1i\u00a0\u0110i\u1ec1u 27 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC quy\u00a0\u0111\u1ecbnh, th\u00ec: T\u00e0i kho\u1ea3n 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang, t\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u1ed5ng h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh ph\u1ee5c v\u1ee5 cho vi\u1ec7c t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 \u1edf doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean trong h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho. \u1ede nh\u1eefng doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3 trong h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho, t\u00e0i kho\u1ea3n 154 ch\u1ec9 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 d\u1edf dang cu\u1ed1i k\u1ef3.<\/span><\/p>\n

M\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu li\u00ean quan t\u1edbi chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft\u00a0\u1edf s\u01a1\u00a0\u0111\u1ed3 sau:<\/span><\/p>\n

\"S\u01a1<\/span><\/p>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n s\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n v\u1ec1 m\u1eb7t n\u1ed9i dung v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n m\u1eddi b\u1ea1n ti\u1ebfp t\u1ee5c tham kh\u1ea3o b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

C\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang – TK 154<\/span> <\/a><\/span><\/p>\n

5. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n th\u00e0nh ph\u1ea9m<\/span><\/h2>\n

T\u1ea1i\u00a0\u0110i\u1ec1u 28 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong> quy\u00a0\u0111\u1ecbnh, th\u00ec t\u00e0i kho\u1ea3n 155 – Th\u00e0nh ph\u1ea9m, t\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng c\u1ee7a c\u00e1c lo\u1ea1i th\u00e0nh ph\u1ea9m c\u1ee7a doanh nghi\u1ec7p. Th\u00e0nh ph\u1ea9m l\u00e0 nh\u1eefng s\u1ea3n ph\u1ea9m \u0111\u00e3 k\u1ebft th\u00fac qu\u00e1 tr\u00ecnh ch\u1ebf bi\u1ebfn do c\u00e1c b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t c\u1ee7a doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ho\u1eb7c thu\u00ea ngo\u00e0i gia c\u00f4ng xong \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m nghi\u1ec7m ph\u00f9 h\u1ee3p v\u1edbi ti\u00eau chu\u1ea9n k\u1ef9 thu\u1eadt v\u00e0 nh\u1eadp kho.<\/span><\/p>\n

Trong giao d\u1ecbch xu\u1ea5t kh\u1ea9u \u1ee7y th\u00e1c, t\u00e0i kho\u1ea3n n\u00e0y ch\u1ec9 s\u1eed d\u1ee5ng t\u1ea1i b\u00ean giao \u1ee7y th\u00e1c, kh\u00f4ng s\u1eed d\u1ee5ng t\u1ea1i b\u00ean nh\u1eadn \u1ee7y th\u00e1c (b\u00ean nh\u1eadn gi\u1eef h\u1ed9).<\/span><\/p>\n

T\u00e0i kho\u1ea3n 155 – Th\u00e0nh ph\u1ea9m, c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/em><\/strong><\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1551 – Th\u00e0nh ph\u1ea9m nh\u1eadp kho
\n<\/em>– T\u00e0i kho\u1ea3n 1557 – Th\u00e0nh ph\u1ea9m b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/em><\/span><\/p>\n

M\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu li\u00ean quan t\u1edbi th\u00e0nh ph\u1ea9m\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft\u00a0\u1edf s\u01a1\u00a0\u0111\u1ed3 sau:<\/span><\/p>\n

\"S\u01a1<\/span><\/p>\n

 <\/p>\n

\"S\u01a1<\/span><\/p>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n s\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n v\u1ec1 m\u1eb7t n\u1ed9i dung v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n m\u1eddi b\u1ea1n ti\u1ebfp t\u1ee5c tham kh\u1ea3o b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

C\u00e1ch h\u1ea1ch to\u00e1n th\u00e0nh ph\u1ea9m – TK 155<\/a><\/span><\/p>\n

6. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n h\u00e0ng h\u00f3a<\/span><\/h2>\n

T\u1ea1i\u00a0\u0110i\u1ec1u 29 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong> quy\u00a0\u0111\u1ecbnh, th\u00ec t\u00e0i kho\u1ea3n 156 – H\u00e0ng h\u00f3a, t\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh tr\u1ecb gi\u00e1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a c\u1ee7a doanh nghi\u1ec7p bao g\u1ed3m h\u00e0ng h\u00f3a t\u1ea1i c\u00e1c kho h\u00e0ng, qu\u1ea7y h\u00e0ng, h\u00e0ng ho\u00e1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a mua v\u1ec1 v\u1eeba d\u00f9ng \u0111\u1ec3 b\u00e1n, v\u1eeba d\u00f9ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t, kinh doanh kh\u00f4ng ph\u00e2n bi\u1ec7t r\u00f5 r\u00e0ng gi\u1eefa hai m\u1ee5c \u0111\u00edch b\u00e1n l\u1ea1i hay \u0111\u1ec3 s\u1eed d\u1ee5ng th\u00ec v\u1eabn ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n 156 \u201cH\u00e0ng h\u00f3a\u201d.<\/span><\/p>\n

Trong giao d\u1ecbch xu\u1ea5t nh\u1eadp – kh\u1ea9u \u1ee7y th\u00e1c, t\u00e0i kho\u1ea3n n\u00e0y ch\u1ec9 s\u1eed d\u1ee5ng t\u1ea1i b\u00ean giao \u1ee7y th\u00e1c, kh\u00f4ng s\u1eed d\u1ee5ng t\u1ea1i b\u00ean nh\u1eadn \u1ee7y th\u00e1c (b\u00ean nh\u1eadn gi\u1eef h\u1ed9). Mua, b\u00e1n h\u00e0ng h\u00f3a li\u00ean quan \u0111\u1ebfn c\u00e1c giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 69 \u2013 h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 156 – H\u00e0ng h\u00f3a, c\u00f3 3 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/em><\/strong><\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1561 – Gi\u00e1 mua h\u00e0ng h\u00f3a
\n<\/em>– T\u00e0i kho\u1ea3n 1562 – Chi ph\u00ed thu mua h\u00e0ng h\u00f3a
\n<\/em>– T\u00e0i kho\u1ea3n 1567 – H\u00e0ng h\u00f3a b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/em><\/span><\/p>\n

M\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu li\u00ean quan t\u1edbi h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c t\u00f3m t\u1eaft\u00a0\u1edf s\u01a1\u00a0\u0111\u1ed3 sau:<\/span><\/p>\n

\"S\u01a1 \u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n s\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n v\u1ec1 m\u1eb7t n\u1ed9i dung v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n m\u1eddi b\u1ea1n ti\u1ebfp t\u1ee5c tham kh\u1ea3o b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

C\u00e1ch h\u1ea1ch to\u00e1n TK 156 – H\u00e0ng h\u00f3a<\/a><\/span><\/p>\n

7. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n h\u00e0ng g\u1eedi\u00a0\u0111i b\u00e1n\u00a0<\/span><\/h2>\n

T\u1ea1i\u00a0\u0110i\u1ec1u 30 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong> quy\u00a0\u0111\u1ecbnh, th\u00ec t\u00e0i kho\u1ea3n 157 – H\u00e0ng g\u1eedi\u00a0\u0111i b\u00e1n,\u00a0Ch\u1ec9 ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n 157 \u201cH\u00e0ng g\u1eedi \u0111i b\u00e1n\u201d tr\u1ecb gi\u00e1 c\u1ee7a h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m \u0111\u00e3 g\u1eedi \u0111i cho kh\u00e1ch h\u00e0ng, g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi, d\u1ecbch v\u1ee5 \u0111\u00e3 ho\u00e0n th\u00e0nh b\u00e0n giao cho kh\u00e1ch h\u00e0ng theo h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf ho\u1eb7c \u0111\u01a1n \u0111\u1eb7t h\u00e0ng, nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n (ch\u01b0a \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 doanh thu b\u00e1n h\u00e0ng trong k\u1ef3 \u0111\u1ed1i v\u1edbi s\u1ed1 h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m \u0111\u00e3 g\u1eedi \u0111i, d\u1ecbch v\u1ee5 \u0111\u00e3 cung c\u1ea5p cho kh\u00e1ch h\u00e0ng).<\/span><\/p>\n

M\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu li\u00ean quan t\u1edbi h\u00e0ng g\u1eedi \u0111i b\u00e1n\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft\u00a0\u1edf s\u01a1\u00a0\u0111\u1ed3 sau:<\/span><\/p>\n

\"S\u01a1<\/span><\/p>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n s\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n v\u1ec1 m\u1eb7t n\u1ed9i dung v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n m\u1eddi b\u1ea1n ti\u1ebfp t\u1ee5c tham kh\u1ea3o b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

C\u00e1ch h\u1ea1ch to\u00e1n TK 157 – H\u00e0ng g\u1eedi \u0111i b\u00e1n<\/a><\/span><\/p>\n

8. S\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n h\u00e0ng h\u00f3a kho b\u1ea3o thu\u1ebf<\/span><\/h2>\n

T\u1ea1i\u00a0\u0110i\u1ec1u 31 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong> quy\u00a0\u0111\u1ecbnh, th\u00ec T\u00e0i kho\u1ea3n 158 – H\u00e0ng h\u00f3a kho b\u1ea3o thu\u1ebf,\u00a0T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ef1 bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m v\u00e0 s\u1ed1 hi\u1ec7n c\u00f3 c\u1ee7a h\u00e0ng ho\u00e1 \u0111\u01b0a v\u00e0o Kho b\u1ea3o thu\u1ebf. Kho b\u1ea3o thu\u1ebf ch\u1ec9 \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u, \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 qu\u1ea3n l\u00fd h\u1ea3i quan \u0111\u1eb7c bi\u1ec7t, theo \u0111\u00f3 nguy\u00ean li\u1ec7u, v\u1eadt t\u01b0 nh\u1eadp kh\u1ea9u \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho s\u1ea3n xu\u1ea5t c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o l\u01b0u gi\u1eef t\u1ea1i Kho b\u1ea3o thu\u1ebf ch\u01b0a ph\u1ea3i t\u00ednh v\u00e0 n\u1ed9p thu\u1ebf nh\u1eadp kh\u1ea9u v\u00e0 c\u00e1c lo\u1ea1i thu\u1ebf li\u00ean quan kh\u00e1c.<\/span><\/p>\n

M\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu li\u00ean quan t\u1edbi h\u00e0ng h\u00f3a kho b\u1ea3o thu\u1ebf\u00a0\u0111\u01b0\u1ee3c t\u00f3m t\u1eaft\u00a0\u1edf s\u01a1\u00a0\u0111\u1ed3 sau:<\/span><\/p>\n

 <\/p>\n

\"S\u01a1<\/span><\/p>\n

\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n s\u01a1\u00a0\u0111\u1ed3 k\u1ebf to\u00e1n v\u1ec1 m\u1eb7t n\u1ed9i dung v\u00e0 c\u00e1ch h\u1ea1ch to\u00e1n m\u1eddi b\u1ea1n ti\u1ebfp t\u1ee5c tham kh\u1ea3o b\u00e0i vi\u1ebft sau:<\/span><\/p>\n

C\u00e1ch h\u1ea1ch to\u00e1n TK 158 – H\u00e0ng h\u00f3a kho b\u1ea3o thu\u1ebf<\/a><\/span><\/p>\n

M\u1eddi b\u1ea1n\u00a0\u0111\u1ecdc xem th\u00eam:<\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h\u00ecnh theo Th\u00f4ng t\u01b0 200\/2012\/TT-BTC<\/a><\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00f4 h\u00ecnh theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC c\u1eadp nh\u1eadt theo th\u00f4ng t\u01b0 m\u1edbi nh\u1ea5t. M\u1eddi b\u1ea1n \u0111\u1ecdc c\u00f9ng tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":10718,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2780,4368],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10254"}],"collection":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=10254"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/10254\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/10718"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=10254"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=10254"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}