{"id":12999,"date":"2015-09-10T04:47:51","date_gmt":"2015-09-10T04:47:51","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=12999"},"modified":"2015-09-11T03:43:37","modified_gmt":"2015-09-11T03:43:37","slug":"cac-phuong-phap-ke-toan-hang-ton-kho","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=12999","title":{"rendered":"C\u00e1c ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho"},"content":{"rendered":"<h2><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignright  wp-image-13003\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/C\u00e1c-ph\u01b0\u01a1ng-ph\u00e1p-k\u1ebf-to\u00e1n-h\u00e0ng-t\u1ed3n-kho-1-300x285.png\" alt=\"C\u00e1c ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho - \u1ea3nh ch\u00ednh\" width=\"248\" height=\"236\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/C\u00e1c-ph\u01b0\u01a1ng-ph\u00e1p-k\u1ebf-to\u00e1n-h\u00e0ng-t\u1ed3n-kho-1-300x285.png 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/C\u00e1c-ph\u01b0\u01a1ng-ph\u00e1p-k\u1ebf-to\u00e1n-h\u00e0ng-t\u1ed3n-kho-1.png 550w\" sizes=\"(max-width: 248px) 100vw, 248px\" \/><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">H\u00e0ng t\u1ed3n kho l\u00e0 t\u00e0i s\u1ea3n quan tr\u1ecdng c\u1ee7a doanh nghi\u1ec7p, v\u00ec v\u1eady vi\u1ec7c h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kh\u00f4ng ch\u1ec9 gi\u00fap cho doanh nghi\u1ec7p c\u00f3 m\u1ed9t l\u01b0\u1ee3ng v\u1eadt t\u01b0, h\u00e0ng h\u00f3a d\u1ef1 tr\u1eef \u0111\u00fang m\u1ee9c, kh\u00f4ng qu\u00e1 nhi\u1ec1u g\u00e2y \u1ee9 \u0111\u1ecdng v\u1ed1n, kh\u00f4ng qu\u00e1 \u00edt \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o cho qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh li\u00ean t\u1ee5c kh\u00f4ng bi gi\u00e1n \u0111o\u1ea1n. Ngo\u00e0i ra, b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n\u00a0h\u00e0ng t\u1ed3n kho c\u00f2n gi\u00fap cho doanh nghi\u1ec7p theo d\u00f5i\u00a0\u0111\u01b0\u1ee3c t\u00e0i s\u1ea3n, t\u00ednh gi\u00e1&#8230; h\u00e0ng t\u1ed3n kho\u00a0c\u1ee7a m\u00ecnh.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">C\u00f3 hai ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho \u0111\u00f3 l\u00e0 ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3 v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean. <strong><a href=\"https:\/\/centax.dsoftware.vn\" target=\"_blank\">K\u1ebf to\u00e1n Centax<\/a><\/strong> s\u1ebd gi\u1edbi thi\u1ec7u v\u1edbi b\u1ea1n 2 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n tr\u00ean \u1edf b\u00e0i vi\u1ebft n\u00e0y.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">Theo Kho\u1ea3n 2 \u0110i\u1ec1u 23 <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-2002014tt-btc-huong-dan-che-do-ke-toan-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/strong> quy \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>\u201c 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:<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>&#8211; H\u00e0ng mua \u0111ang \u0111i tr\u00ean \u0111\u01b0\u1eddng;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>&#8211; Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u; C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>&#8211; S\u1ea3n ph\u1ea9m d\u1edf dang;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>&#8211; Th\u00e0nh ph\u1ea9m, h\u00e0ng ho\u00e1; h\u00e0ng g\u1eedi b\u00e1n;<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><em>&#8211; H\u00e0ng ho\u00e1 \u0111\u01b0\u1ee3c l\u01b0u gi\u1eef t\u1ea1i kho b\u1ea3o thu\u1ebf c\u1ee7a doanh nghi\u1ec7p.\u201d<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">T\u1ea1i Kho\u1ea3n 13 \u0110i\u1ec1u 23 <a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-2002014tt-btc-huong-dan-che-do-ke-toan-doanh-nghiep\/\" target=\"_blank\"><strong>Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong> <\/a>quy \u0111\u1ecbnh c\u00f3 2 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif;\">Ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3<\/span><\/li>\n<\/ul>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\"><strong>1. So s\u00e1nh hai ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho<\/strong><\/span><\/h2>\n<h2><span style=\"font-family: helvetica, arial, sans-serif;\"><img decoding=\"async\" loading=\"lazy\" class=\"aligncenter wp-image-13002 size-full\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/C\u00e1c-ph\u01b0\u01a1ng-ph\u00e1p-k\u1ebf-to\u00e1n-h\u00e0ng-t\u1ed3n-kho.jpg\" alt=\"C\u00e1c ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho - \u1ea3nh 1\" width=\"716\" height=\"1089\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/C\u00e1c-ph\u01b0\u01a1ng-ph\u00e1p-k\u1ebf-to\u00e1n-h\u00e0ng-t\u1ed3n-kho.jpg 716w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/C\u00e1c-ph\u01b0\u01a1ng-ph\u00e1p-k\u1ebf-to\u00e1n-h\u00e0ng-t\u1ed3n-kho-197x300.jpg 197w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/09\/C\u00e1c-ph\u01b0\u01a1ng-ph\u00e1p-k\u1ebf-to\u00e1n-h\u00e0ng-t\u1ed3n-kho-673x1024.jpg 673w\" sizes=\"(max-width: 716px) 100vw, 716px\" \/><\/span><\/h2>\n<h2><span style=\"font-size: 14pt; color: #000000; font-family: helvetica, arial, sans-serif;\"><strong>2. H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/strong><\/span><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>\u00a0<\/strong>Theo <strong><a href=\"https:\/\/centax.dsoftware.vn\/thong-tu-so-2002014tt-btc-huong-dan-che-do-ke-toan-doanh-nghiep\/\" target=\"_blank\">Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a><\/strong> quy \u0111\u1ecbnh c\u00e1ch h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho theo hai ph\u01b0\u01a1ng ph\u00e1p nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>a. Ph\u01b0\u01a1ng k\u00ea khai th\u01b0\u1eddng xuy\u00ean<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">(1) C\u00e1c nghi\u1ec7p v\u1ee5 l\u00e0m t\u0103ng gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho trong k\u1ef3, ghi:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ee3 TK 151,152..: H\u00e0ng t\u1ed3n kho<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ee3 TK 133 (n\u1ebfu c\u00f3): Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 331,111,112&#8230;: C\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">(2) Khi xu\u1ea5t b\u00e1n h\u00e0ng t\u1ed3n kho<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; Ghi nh\u1eadn gi\u00e1 v\u1ed1n<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ee3 TK 632: Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 151,152..: H\u00e0ng t\u1ed3n kho<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">&#8211; Ghi nh\u1eadn doanh thu<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ee3 TK 111,131,&#8230;: C\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 511: Doanh thu b\u00e1n h\u00e0ng<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 (n\u1ebfu c\u00f3) : Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\"><strong>b. Ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">(1) \u0110\u1ea7u k\u1ef3 k\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 h\u00e0ng t\u1ed3n kho \u0111\u1ea7u k\u1ef3, k\u1ebf to\u00e1n ghi:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ee3 TK 611:\u00a0 Mua h\u00e0ng<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 151,152..: H\u00e0ng t\u1ed3n kho<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">(2) Cu\u1ed1i k\u1ef3, c\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 ki\u1ec3m k\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho t\u1ed3n cu\u1ed1i k\u1ef3, ghi:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">N\u1ee3 TK 151,152..: H\u00e0ng t\u1ed3n kho<\/span><br \/>\n<span style=\"font-family: helvetica, arial, sans-serif;\">\u00a0 \u00a0 \u00a0 C\u00f3 TK 611: Mua h\u00e0ng<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif;\">(3) Trong k\u1ef3, c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh l\u00e0m t\u0103ng, gi\u1ea3m tr\u1ecb gi\u00e1 h\u00e0ng t\u1ed3n kho ph\u1ea3n \u00e1nh th\u00f4ng qua TK 611 (kh\u00f4ng ph\u1ea3n \u00e1nh qua TK h\u00e0ng t\u1ed3n kho)<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o th\u00eam c\u00e1c b\u00e0i vi\u1ebft sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/cong-viec-cua-ke-toan-kho\/\">C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n kho<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/hang-ton-kho-va-cac-phuong-phap-tinh-gia-tri-hang-ton-kho\/\">H\u00e0ng t\u1ed3n kho v\u00e0 c\u00e1c ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/so-do-ke-toan-hang-ton-kho-theo-thong-tu-2002014tt-btc\/\">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<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/quy-trinh-nhap-kho-hang-hoa-vat-tu\/\">Quy tr\u00ecnh nh\u1eadp kho h\u00e0ng h\u00f3a v\u1eadt t\u01b0<\/a><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><a href=\"https:\/\/centax.dsoftware.vn\/quy-trinh-xuat-kho-hang-hoa-vat-tu\/\">Quy tr\u00ecnh xu\u1ea5t kho h\u00e0ng h\u00f3a v\u1eadt t\u01b0<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>C\u00e1c ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho, H\u00e0ng t\u1ed3n kho l\u00e0 t\u00e0i s\u1ea3n quan tr\u1ecdng c\u1ee7a doanh nghi\u1ec7p, v\u00ec v\u1eady vi\u1ec7c h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n khi kh\u00f4ng ch\u1ec9 gi\u00fap cho doanh nghi\u1ec7p c\u00f3 m\u1ed9t l\u01b0\u1ee3ng v\u1eadt t\u01b0, h\u00e0ng h\u00f3a d\u1ef1 tr\u1eef \u0111\u00fang m\u1ee9c, kh\u00f4ng d\u1ef1 t\u1eeb qu\u00e1 nhi\u1ec1u g\u00e2y \u1ee9 \u0111\u1ed9n v\u1ed1n, m\u1eb7t kh\u00e1c kh\u00f4ng d\u1ef1 tr\u1eef qu\u00e1 \u00edt \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o cho qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a doah nghi\u1ec7p \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh li\u00ean t\u1ee5c kh\u00f4ng bi gi\u00e1n \u0111o\u1ea1n<\/p>\n","protected":false},"author":7,"featured_media":13094,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[1622],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12999"}],"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=12999"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/12999\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/13094"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=12999"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=12999"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}