{"id":16183,"date":"2015-11-19T04:56:54","date_gmt":"2015-11-19T04:56:54","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=16183"},"modified":"2015-11-19T09:56:14","modified_gmt":"2015-11-19T09:56:14","slug":"nguyen-tac-ke-toan-hang-ton-kho-theo-thong-tu-200-2014-tt-btc","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=16183","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n H\u00e0ng t\u1ed3n kho theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC"},"content":{"rendered":"<h2><img decoding=\"async\" loading=\"lazy\" class=\"alignright  wp-image-18328\" src=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Nguyen-tac-ke-toan-Hang-ton-kho-theo-Thong-tu-200-2014-TT-BTC-anh-chinh-300x180.jpg\" alt=\"Nguyen tac ke toan Hang ton kho theo Thong tu 200\/2014\/TT-BTC - anh chinh\" width=\"165\" height=\"99\" srcset=\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Nguyen-tac-ke-toan-Hang-ton-kho-theo-Thong-tu-200-2014-TT-BTC-anh-chinh-300x180.jpg 300w, https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/10\/Nguyen-tac-ke-toan-Hang-ton-kho-theo-Thong-tu-200-2014-TT-BTC-anh-chinh.jpg 500w\" sizes=\"(max-width: 165px) 100vw, 165px\" \/><\/h2>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00e0ng t\u1ed3n kho l\u00e0 nh\u1eefng t\u00e0i s\u1ea3n: \u0111\u01b0\u1ee3c gi\u1eef \u0111\u1ec3 b\u00e1n trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh b\u00ecnh th\u01b0\u1eddng; \u0111ang trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang; nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u0111\u1ec3 s\u1eed d\u1ee5ng trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">H\u00e0ng t\u1ed3n kho bao g\u1ed3m: H\u00e0ng h\u00f3a mua v\u1ec1 \u0111\u1ec3 b\u00e1n: l\u00e0 h\u00e0ng h\u00f3a t\u1ed3n kho, h\u00e0ng mua \u0111ang \u0111i tr\u00ean \u0111\u01b0\u1eddng, h\u00e0ng g\u1eedi b\u00e1n, h\u00e0ng h\u00f3a g\u1eedi \u0111i gia c\u00f4ng ch\u1ebf bi\u1ebfn; th\u00e0nh ph\u1ea9m t\u1ed3n kho v\u00e0 th\u00e0nh ph\u1ea9m g\u1eedi \u0111i b\u00e1n; s\u1ea3n ph\u1ea9m d\u1edf dang: s\u1ea3n ph\u1ea9m ch\u01b0a ho\u00e0n th\u00e0nh v\u00e0 s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh ch\u01b0a l\u00e0m th\u1ee7 t\u1ee5c nh\u1eadp khi th\u00e0nh ph\u1ea9m; nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 t\u1ed3n kho, g\u1eedi \u0111i gia c\u00f4ng ch\u1ebf bi\u1ebfn v\u00e0 \u0111\u00e3 mua \u0111ang \u0111i tr\u00ean \u0111\u01b0\u1eddng; chi ph\u00ed d\u1ecbch v\u1ee5 d\u1edf dang.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">V\u1eady Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n H\u00e0ng t\u1ed3n kho c\u1ee5 th\u1ec3 nh\u01b0 th\u1ebf n\u00e0o? <a href=\"https:\/\/centax.dsoftware.vn\/gioi-thieu-ve-ke-toan-centax\/\" target=\"_blank\">K\u1ebf to\u00e1n Centax<\/a> xin gi\u1edbi thi\u1ec7u \u0111\u1ebfn b\u1ea1n \u0111\u1ecdc b\u00e0i vi\u1ebft Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n H\u00e0ng t\u1ed3n kho theo <strong>Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Theo \u0110i\u1ec1u 23 <a href=\"https:\/\/centax.dsoftware.vn\/nguyen-tac-ke-toan-hang-ton-kho-theo-thong-tu-2002014tt-btc\/\" target=\"_blank\">Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n H\u00e0ng t\u1ed3n kho nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">1.Nho\u0301m ta\u0300i khoa\u0309n ha\u0300ng t\u00f4\u0300n kho \u0111\u01b0\u01a1\u0323c du\u0300ng \u0111\u00ea\u0309 pha\u0309n a\u0301nh tri\u0323 gia\u0301 hi\u00ea\u0323n co\u0301 va\u0300 ti\u0300nh hi\u0300nh bi\u00ea\u0301n \u0111\u00f4\u0323ng ha\u0300ng t\u00f4\u0300n kho cu\u0309a doanh nghi\u00ea\u0323p (n\u00ea\u0301u doanh nghi\u00ea\u0323p th\u01b0\u0323c hi\u00ea\u0323n k\u00ea\u0301 toa\u0301n ha\u0300ng t\u00f4\u0300n kho theo ph\u01b0\u01a1ng pha\u0301p k\u00ea khai th\u01b0\u01a1\u0300ng xuy\u00ean) ho\u0103\u0323c \u0111\u01b0\u01a1\u0323c du\u0300ng \u0111\u00ea\u0309 pha\u0309n a\u0301nh gia\u0301 tri\u0323 ha\u0300ng t\u00f4\u0300n kho \u0111\u00e2\u0300u ky\u0300 va\u0300 cu\u00f4\u0301i ky\u0300 k\u00ea\u0301 toa\u0301n cu\u0309a doanh nghi\u00ea\u0323p (n\u00ea\u0301u doanh nghi\u00ea\u0323p th\u01b0\u0323c hi\u00ea\u0323n k\u00ea\u0301 toa\u0301n ha\u0300ng t\u00f4\u0300n kho theo ph\u01b0\u01a1ng pha\u0301p ki\u00ea\u0309m k\u00ea \u0111i\u0323nh ky\u0300).<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">2.Ha\u0300ng t\u00f4\u0300n kho cu\u0309a doanh nghi\u00ea\u0323p la\u0300 nh\u01b0\u0303ng ta\u0300i sa\u0309n \u0111\u01b0\u01a1\u0323c mua va\u0300o \u0111\u00ea\u0309 sa\u0309n xu\u00e2\u0301t ho\u0103\u0323c \u0111\u00ea\u0309 ba\u0301n trong ky\u0300 sa\u0309n xu\u00e2\u0301t, kinh doanh bi\u0300nh th\u01b0\u01a1\u0300ng, g\u00f4\u0300m:<\/span><\/p>\n<ul>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ha\u0300ng mua \u0111ang \u0111i tr\u00ean \u0111\u01b0\u01a1\u0300ng;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Nguy\u00ean li\u00ea\u0323u, v\u00e2\u0323t li\u00ea\u0323u; C\u00f4ng cu\u0323, du\u0323ng cu\u0323;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Sa\u0309n ph\u00e2\u0309m d\u01a1\u0309 dang;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tha\u0300nh ph\u00e2\u0309m, ha\u0300ng hoa\u0301; ha\u0300ng g\u01b0\u0309i ba\u0301n;<\/span><\/li>\n<li><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Ha\u0300ng hoa\u0301 \u0111\u01b0\u01a1\u0323c l\u01b0u gi\u01b0\u0303 ta\u0323i kho ba\u0309o thu\u00ea\u0301 cu\u0309a doanh nghi\u00ea\u0323p.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">\u0110\u00f4\u0301i v\u01a1\u0301i sa\u0309n ph\u00e2\u0309m d\u01a1\u0309 dang, n\u00ea\u0301u th\u01a1\u0300i gian sa\u0309n xu\u00e2\u0301t, lu\u00e2n chuy\u00ea\u0309n v\u01b0\u01a1\u0323t qua\u0301 m\u00f4\u0323t chu ky\u0300 kinh doanh th\u00f4ng th\u01b0\u01a1\u0300ng thi\u0300 kh\u00f4ng \u0111\u01b0\u01a1\u0323c tri\u0300nh ba\u0300y la\u0300 ha\u0300ng t\u00f4\u0300n kho tr\u00ean Ba\u0309ng c\u00e2\u0301n \u0111\u00f4\u0301i k\u00ea\u0301 toa\u0301n ma\u0300 tri\u0300nh ba\u0300y la\u0300 ta\u0300i sa\u0309n da\u0300i ha\u0323n. \u0110\u00f4\u0301i v\u01a1\u0301i v\u00e2\u0323t t\u01b0, thi\u00ea\u0301t bi\u0323, phu\u0323 tu\u0300ng thay th\u00ea\u0301 co\u0301 th\u01a1\u0300i gian d\u01b0\u0323 tr\u01b0\u0303 tr\u00ean 12 tha\u0301ng ho\u0103\u0323c h\u01a1n m\u00f4\u0323t chu ky\u0300 sa\u0309n xu\u00e2\u0301t, kinh doanh th\u00f4ng th\u01b0\u01a1\u0300ng thi\u0300 kh\u00f4ng \u0111\u01b0\u01a1\u0323c tri\u0300nh ba\u0300y la\u0300 ha\u0300ng t\u00f4\u0300n kho tr\u00ean Ba\u0309ng c\u00e2\u0301n \u0111\u00f4\u0301i k\u00ea\u0301 toa\u0301n ma\u0300 tri\u0300nh ba\u0300y la\u0300 ta\u0300i sa\u0309n da\u0300i ha\u0323n.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">3.Ca\u0301c loa\u0323i sa\u0309n ph\u00e2\u0309m, ha\u0300ng ho\u0301a, v\u00e2\u0323t t\u01b0, ta\u0300i sa\u0309n nh\u00e2\u0323n gi\u01b0\u0303 h\u00f4\u0323, nh\u00e2\u0323n ky\u0301 g\u01b0\u0309i, nh\u00e2\u0323n u\u0309y tha\u0301c xu\u00e2\u0301t nh\u00e2\u0323p kh\u00e2\u0309u, nh\u00e2\u0323n gia c\u00f4ng&#8230; kh\u00f4ng thu\u00f4\u0323c quy\u00ea\u0300n s\u01a1\u0309 h\u01b0\u0303u va\u0300 ki\u00ea\u0309m soa\u0301t cu\u0309a doanh nghi\u00ea\u0323p thi\u0300 kh\u00f4ng \u0111\u01b0\u01a1\u0323c pha\u0309n a\u0301nh la\u0300 ha\u0300ng t\u00f4\u0300n kho.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">4.K\u00ea\u0301 toa\u0301n ha\u0300ng t\u00f4\u0300n kho pha\u0309i \u0111\u01b0\u01a1\u0323c th\u01b0\u0323c hi\u00ea\u0323n theo quy \u0111i\u0323nh cu\u0309a Chu\u00e2\u0309n m\u01b0\u0323c k\u00ea\u0301 toa\u0301n \u201cHa\u0300ng t\u00f4\u0300n kho\u201d khi xa\u0301c \u0111i\u0323nh gia\u0301 g\u00f4\u0301c ha\u0300ng t\u00f4\u0300n kho, ph\u01b0\u01a1ng pha\u0301p ti\u0301nh gia\u0301 tri\u0323 ha\u0300ng t\u00f4\u0300n kho, xa\u0301c \u0111i\u0323nh gia\u0301 tri\u0323 thu\u00e2\u0300n co\u0301 th\u00ea\u0309 th\u01b0\u0323c hi\u00ea\u0323n \u0111\u01b0\u01a1\u0323c, l\u00e2\u0323p d\u01b0\u0323 pho\u0300ng gia\u0309m gia\u0301 ha\u0300ng t\u00f4\u0300n kho va\u0300 ghi nh\u00e2\u0323n chi phi\u0301.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">5.Nguy\u00ean t\u0103\u0301c xa\u0301c \u0111i\u0323nh gia\u0301 g\u00f4\u0301c ha\u0300ng t\u00f4\u0300n kho \u0111\u01b0\u01a1\u0323c quy \u0111i\u0323nh cu\u0323 th\u00ea\u0309 cho t\u01b0\u0300ng loa\u0323i v\u00e2\u0323t t\u01b0, ha\u0300ng hoa\u0301, theo ngu\u00f4\u0300n hi\u0300nh tha\u0300nh va\u0300 th\u01a1\u0300i \u0111i\u00ea\u0309m ti\u0301nh gia\u0301.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">6.Ca\u0301c khoa\u0309n thu\u00ea\u0301 kh\u00f4ng \u0111\u01b0\u01a1\u0323c hoa\u0300n la\u0323i \u0111\u01b0\u01a1\u0323c ti\u0301nh va\u0300o gia\u0301 tri\u0323 ha\u0300ng t\u00f4\u0300n kho nh\u01b0: Thu\u00ea\u0301 GTGT \u0111\u00e2\u0300u va\u0300o cu\u0309a ha\u0300ng t\u00f4\u0300n kho kh\u00f4ng \u0111\u01b0\u01a1\u0323c kh\u00e2\u0301u tr\u01b0\u0300, thu\u00ea\u0301 ti\u00eau thu\u0323 \u0111\u0103\u0323c bi\u00ea\u0323t, thu\u00ea\u0301 nh\u00e2\u0323p kh\u00e2\u0309u, thu\u00ea\u0301 ba\u0309o v\u00ea\u0323 m\u00f4i tr\u01b0\u01a1\u0300ng pha\u0309i n\u00f4\u0323p khi mua ha\u0300ng t\u00f4\u0300n kho.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">7.Khi mua ha\u0300ng t\u00f4\u0300n kho n\u00ea\u0301u \u0111\u01b0\u01a1\u0323c nh\u00e2\u0323n ke\u0300m th\u00eam sa\u0309n ph\u00e2\u0309m, ha\u0300ng ho\u0301a, thi\u00ea\u0301t bi\u0323, phu\u0323 tu\u0300ng thay th\u00ea\u0301 (pho\u0300ng ng\u01b0\u0300a tr\u01b0\u01a1\u0300ng h\u01a1\u0323p ho\u0309ng ho\u0301c) thi\u0300 k\u00ea\u0301 toa\u0301n pha\u0309i xa\u0301c \u0111i\u0323nh va\u0300 ghi nh\u00e2\u0323n ri\u00eang sa\u0309n ph\u00e2\u0309m, phu\u0323 tu\u0300ng thi\u00ea\u0301t bi\u0323 thay th\u00ea\u0301 theo gia\u0301 tri\u0323 h\u01a1\u0323p ly\u0301. Gia\u0301 tri\u0323 sa\u0309n ph\u00e2\u0309m, ha\u0300ng mua \u0111\u01b0\u01a1\u0323c xa\u0301c \u0111i\u0323nh b\u0103\u0300ng t\u00f4\u0309ng gia\u0301 tri\u0323 cu\u0309a ha\u0300ng \u0111\u01b0\u01a1\u0323c mua tr\u01b0\u0300 \u0111i gia\u0301 tri\u0323 sa\u0309n ph\u00e2\u0309m, thi\u00ea\u0301t bi\u0323, phu\u0323 tu\u0300ng thay th\u00ea\u0301.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">8.Khi ba\u0301n ha\u0300ng t\u00f4\u0300n kho, gia\u0301 g\u00f4\u0301c cu\u0309a ha\u0300ng t\u00f4\u0300n kho \u0111a\u0303 ba\u0301n \u0111\u01b0\u01a1\u0323c ghi nh\u00e2\u0323n la\u0300 chi phi\u0301 sa\u0309n xu\u00e2\u0301t, kinh doanh trong ky\u0300 phu\u0300 h\u01a1\u0323p v\u01a1\u0301i doanh thu li\u00ean quan \u0111\u00ea\u0301n chu\u0301ng \u0111\u01b0\u01a1\u0323c ghi nh\u00e2\u0323n va\u0300 phu\u0300 h\u01a1\u0323p v\u01a1\u0301i ba\u0309n ch\u00e2\u0301t giao di\u0323ch. Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p xu\u00e2\u0301t ha\u0300ng t\u00f4\u0300n kho \u0111\u00ea\u0309 khuy\u00ea\u0301n ma\u0323i, qua\u0309ng ca\u0301o thi\u0300 th\u01b0\u0323c hi\u00ea\u0323n theo nguy\u00ean t\u0103\u0301c:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">a) Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p xu\u00e2\u0301t ha\u0300ng t\u00f4\u0300n kho \u0111\u00ea\u0309 khuy\u00ea\u0301n ma\u0323i, qua\u0309ng ca\u0301o kh\u00f4ng thu ti\u00ea\u0300n, kh\u00f4ng ke\u0300m theo ca\u0301c \u0111i\u00ea\u0300u ki\u00ea\u0323n kha\u0301c nh\u01b0 pha\u0309i mua sa\u0309n ph\u00e2\u0309m, ha\u0300ng ho\u0301a&#8230;., k\u00ea\u0301 toa\u0301n ghi nh\u00e2\u0323n gia\u0301 tri\u0323 ha\u0300ng t\u00f4\u0300n kho va\u0300o chi phi\u0301 ba\u0301n ha\u0300ng (chi ti\u00ea\u0301t ha\u0300ng khuy\u00ea\u0301n ma\u0323i, qua\u0309ng ca\u0301o);<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">b) Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p xu\u00e2\u0301t ha\u0300ng t\u00f4\u0300n kho \u0111\u00ea\u0309 khuy\u00ea\u0301n ma\u0323i, qua\u0309ng ca\u0301o nh\u01b0ng kha\u0301ch ha\u0300ng chi\u0309 \u0111\u01b0\u01a1\u0323c nh\u00e2\u0323n ha\u0300ng khuy\u00ea\u0301n ma\u0323i, qua\u0309ng ca\u0301o ke\u0300m theo ca\u0301c \u0111i\u00ea\u0300u ki\u00ea\u0323n kha\u0301c nh\u01b0 pha\u0309i mua sa\u0309n ph\u00e2\u0309m, ha\u0300ng ho\u0301a (vi\u0301 du\u0323 nh\u01b0 mua 2 sa\u0309n ph\u00e2\u0309m \u0111\u01b0\u01a1\u0323c t\u0103\u0323ng 1 sa\u0309n ph\u00e2\u0309m&#8230;.) thi\u0300 k\u00ea\u0301 toa\u0301n pha\u0309i ph\u00e2n b\u00f4\u0309 s\u00f4\u0301 ti\u00ea\u0300n thu \u0111\u01b0\u01a1\u0323c \u0111\u00ea\u0309 ti\u0301nh doanh thu cho ca\u0309 ha\u0300ng khuy\u00ea\u0301n ma\u0323i, gia\u0301 tri\u0323 ha\u0300ng khuy\u00ea\u0301n ma\u0323i \u0111\u01b0\u01a1\u0323c ti\u0301nh va\u0300o gia\u0301 v\u00f4\u0301n (tr\u01b0\u01a1\u0300ng h\u01a1\u0323p na\u0300y ba\u0309n ch\u00e2\u0301t giao di\u0323ch la\u0300 gia\u0309m gia\u0301 ha\u0300ng ba\u0301n). <\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">9. Khi xa\u0301c \u0111i\u0323nh gia\u0301 tri\u0323 ha\u0300ng t\u00f4\u0300n kho cu\u00f4\u0301i ky\u0300, doanh nghi\u00ea\u0323p a\u0301p du\u0323ng theo m\u00f4\u0323t trong ca\u0301c ph\u01b0\u01a1ng pha\u0301p sau:<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">a) Ph\u01b0\u01a1ng pha\u0301p ti\u0301nh theo gia\u0301 \u0111i\u0301ch danh: Ph\u01b0\u01a1ng pha\u0301p ti\u0301nh theo gia\u0301 \u0111i\u0301ch danh \u0111\u01b0\u01a1\u0323c a\u0301p du\u0323ng d\u01b0\u0323a tr\u00ean gia\u0301 tri\u0323 th\u01b0\u0323c t\u00ea\u0301 cu\u0309a t\u01b0\u0300ng th\u01b0\u0301 ha\u0300ng hoa\u0301 mua va\u0300o, t\u01b0\u0300ng th\u01b0\u0301 sa\u0309n ph\u00e2\u0309m sa\u0309n xu\u00e2\u0301t ra n\u00ean chi\u0309 a\u0301p du\u0323ng cho ca\u0301c doanh nghi\u00ea\u0323p co\u0301 i\u0301t m\u0103\u0323t ha\u0300ng ho\u0103\u0323c m\u0103\u0323t ha\u0300ng \u00f4\u0309n \u0111i\u0323nh va\u0300 nh\u00e2\u0323n di\u00ea\u0323n \u0111\u01b0\u01a1\u0323c.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">b) Ph\u01b0\u01a1ng pha\u0301p bi\u0300nh qu\u00e2n gia quy\u00ea\u0300n: Theo ph\u01b0\u01a1ng pha\u0301p bi\u0300nh qu\u00e2n gia quy\u00ea\u0300n, gia\u0301 tri\u0323 cu\u0309a t\u01b0\u0300ng loa\u0323i ha\u0300ng t\u00f4\u0300n kho \u0111\u01b0\u01a1\u0323c ti\u0301nh theo gia\u0301 tri\u0323 trung bi\u0300nh cu\u0309a t\u01b0\u0300ng loa\u0323i ha\u0300ng t\u00f4\u0300n kho \u0111\u00e2\u0300u ky\u0300 va\u0300 gia\u0301 tri\u0323 t\u01b0\u0300ng loa\u0323i ha\u0300ng t\u00f4\u0300n kho \u0111\u01b0\u01a1\u0323c mua ho\u0103\u0323c sa\u0309n xu\u00e2\u0301t trong ky\u0300. Gia\u0301 tri\u0323 trung bi\u0300nh co\u0301 th\u00ea\u0309 \u0111\u01b0\u01a1\u0323c ti\u0301nh theo t\u01b0\u0300ng ky\u0300 ho\u0103\u0323c sau t\u01b0\u0300ng l\u00f4 ha\u0300ng nh\u00e2\u0323p v\u00ea\u0300, phu\u0323 thu\u00f4\u0323c va\u0300o \u0111i\u00ea\u0300u ki\u00ea\u0323n cu\u0323 th\u00ea\u0309 cu\u0309a m\u00f4\u0303i doanh nghi\u00ea\u0323p.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">c) Ph\u01b0\u01a1ng pha\u0301p nh\u00e2\u0323p tr\u01b0\u01a1\u0301c, xu\u00e2\u0301t tr\u01b0\u01a1\u0301c (FIFO): Ph\u01b0\u01a1ng pha\u0301p nh\u00e2\u0323p tr\u01b0\u01a1\u0301c, xu\u00e2\u0301t tr\u01b0\u01a1\u0301c a\u0301p du\u0323ng d\u01b0\u0323a tr\u00ean gia\u0309 \u0111i\u0323nh la\u0300 gia\u0301 tri\u0323 ha\u0300ng t\u00f4\u0300n kho \u0111\u01b0\u01a1\u0323c mua ho\u0103\u0323c \u0111\u01b0\u01a1\u0323c sa\u0309n xu\u00e2\u0301t tr\u01b0\u01a1\u0301c thi\u0300 \u0111\u01b0\u01a1\u0323c xu\u00e2\u0301t tr\u01b0\u01a1\u0301c, va\u0300 gia\u0301 tri\u0323 ha\u0300ng t\u00f4\u0300n kho co\u0300n la\u0323i cu\u00f4\u0301i ky\u0300 la\u0300 gia\u0301 tri\u0323 ha\u0300ng t\u00f4\u0300n kho \u0111\u01b0\u01a1\u0323c mua ho\u0103\u0323c sa\u0309n xu\u00e2\u0301t g\u00e2\u0300n th\u01a1\u0300i \u0111i\u00ea\u0309m cu\u00f4\u0301i ky\u0300. Theo ph\u01b0\u01a1ng pha\u0301p na\u0300y thi\u0300 gia\u0301 tri\u0323 ha\u0300ng xu\u00e2\u0301t kho \u0111\u01b0\u01a1\u0323c ti\u0301nh theo gia\u0301 cu\u0309a l\u00f4 ha\u0300ng nh\u00e2\u0323p kho \u01a1\u0309 th\u01a1\u0300i \u0111i\u00ea\u0309m \u0111\u00e2\u0300u ky\u0300 ho\u0103\u0323c g\u00e2\u0300n \u0111\u00e2\u0300u ky\u0300, gia\u0301 tri\u0323 cu\u0309a ha\u0300ng t\u00f4\u0300n kho cu\u00f4\u0301i ky\u0300 \u0111\u01b0\u01a1\u0323c ti\u0301nh theo gia\u0301 cu\u0309a ha\u0300ng nh\u00e2\u0323p kho \u01a1\u0309 th\u01a1\u0300i \u0111i\u00ea\u0309m cu\u00f4\u0301i ky\u0300 ho\u0103\u0323c g\u00e2\u0300n cu\u00f4\u0301i ky\u0300 co\u0300n t\u00f4\u0300n kho.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">M\u00f4\u0303i ph\u01b0\u01a1ng pha\u0301p ti\u0301nh gia\u0301 tri\u0323 ha\u0300ng t\u00f4\u0300n kho \u0111\u00ea\u0300u co\u0301 nh\u01b0\u0303ng \u01b0u, nh\u01b0\u01a1\u0323c \u0111i\u00ea\u0309m nh\u00e2\u0301t \u0111i\u0323nh. M\u01b0\u0301c \u0111\u00f4\u0323 chi\u0301nh xa\u0301c va\u0300 \u0111\u00f4\u0323 tin c\u00e2\u0323y cu\u0309a m\u00f4\u0303i ph\u01b0\u01a1ng pha\u0301p tuy\u0300 thu\u00f4\u0323c va\u0300o y\u00eau c\u00e2\u0300u qua\u0309n ly\u0301, tri\u0300nh \u0111\u00f4\u0323, n\u0103ng l\u01b0\u0323c nghi\u00ea\u0323p vu\u0323 va\u0300 tri\u0300nh \u0111\u00f4\u0323 trang bi\u0323 c\u00f4ng cu\u0323 ti\u0301nh toa\u0301n, ph\u01b0\u01a1ng ti\u00ea\u0323n x\u01b0\u0309 ly\u0301 th\u00f4ng tin cu\u0309a doanh nghi\u00ea\u0323p. \u0110\u00f4\u0300ng th\u01a1\u0300i cu\u0303ng tuy\u0300 thu\u00f4\u0323c va\u0300o y\u00eau c\u00e2\u0300u ba\u0309o qua\u0309n, ti\u0301nh ph\u01b0\u0301c ta\u0323p v\u00ea\u0300 chu\u0309ng loa\u0323i, quy ca\u0301ch va\u0300 s\u01b0\u0323 bi\u00ea\u0301n \u0111\u00f4\u0323ng cu\u0309a v\u00e2\u0323t t\u01b0, ha\u0300ng ho\u0301a \u01a1\u0309 doanh nghi\u00ea\u0323p.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">10.\u0110\u00f4\u0301i v\u01a1\u0301i ha\u0300ng t\u00f4\u0300n kho mua va\u0300o b\u0103\u0300ng ngoa\u0323i t\u00ea\u0323, ph\u00e2\u0300n gia\u0301 mua pha\u0309i c\u0103n c\u01b0\u0301 va\u0300o ty\u0309 gia\u0301 giao di\u0323ch th\u01b0\u0323c t\u00ea\u0301 ta\u0323i th\u01a1\u0300i \u0111i\u00ea\u0309m pha\u0301t sinh \u0111\u00ea\u0309 ghi gia\u0301 tri\u0323 ha\u0300ng t\u00f4\u0300n kho \u0111a\u0303 nh\u00e2\u0323p kho (tr\u01b0\u0300 tr\u01b0\u01a1\u0300ng h\u01a1\u0323p co\u0301 \u01b0\u0301ng tr\u01b0\u01a1\u0301c ti\u00ea\u0300n cho ng\u01b0\u01a1\u0300i ba\u0301n thi\u0300 gia\u0301 tri\u0323 ha\u0300ng t\u00f4\u0300n kho t\u01b0\u01a1ng \u01b0\u0301ng v\u01a1\u0301i s\u00f4\u0301 ti\u00ea\u0300n \u01b0\u0301ng tr\u01b0\u01a1\u0301c \u0111\u01b0\u01a1\u0323c ghi nh\u00e2\u0323n theo ty\u0309 gia\u0301 ta\u0323i th\u01a1\u0300i \u0111i\u00ea\u0309m \u01b0\u0301ng tr\u01b0\u01a1\u0301c). Ph\u00e2\u0300n thu\u00ea\u0301 nh\u00e2\u0323p kh\u00e2\u0309u pha\u0309i n\u00f4\u0323p \u0111\u01b0\u01a1\u0323c xa\u0301c \u0111i\u0323nh theo ty\u0309 gia\u0301 ti\u0301nh thu\u00ea\u0301 nh\u00e2\u0323p kh\u00e2\u0309u cu\u0309a c\u01a1 quan Ha\u0309i quan theo quy \u0111i\u0323nh cu\u0309a pha\u0301p lu\u00e2\u0323t. Chi ti\u00ea\u0301t v\u00ea\u0300 k\u00ea\u0301 toa\u0301n ch\u00eanh l\u00ea\u0323ch ty\u0309 gia\u0301 \u0111\u01b0\u01a1\u0323c th\u01b0\u0323c hi\u00ea\u0323n theo quy \u0111i\u0323nh ta\u0323i \u0110i\u00ea\u0300u 69 \u2013 h\u01b0\u01a1\u0301ng d\u00e2\u0303n ph\u01b0\u01a1ng pha\u0301p k\u00ea\u0301 toa\u0301n ch\u00eanh l\u00ea\u0323ch ty\u0309 gia\u0301 h\u00f4\u0301i \u0111oa\u0301i.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">11.\u0110\u00ea\u0301n cu\u00f4\u0301i ni\u00ean \u0111\u00f4\u0323 k\u00ea\u0301 toa\u0301n, n\u00ea\u0301u xe\u0301t th\u00e2\u0301y gia\u0301 tri\u0323 ha\u0300ng t\u00f4\u0300n kho kh\u00f4ng thu h\u00f4\u0300i \u0111u\u0309 do bi\u0323 h\u01b0 ho\u0309ng, l\u00f4\u0303i th\u01a1\u0300i, gia\u0301 ba\u0301n bi\u0323 gia\u0309m ho\u0103\u0323c chi phi\u0301 hoa\u0300n thi\u00ea\u0323n, chi phi\u0301 ba\u0301n ha\u0300ng t\u0103ng l\u00ean thi\u0300 pha\u0309i ghi gia\u0309m gia\u0301 g\u00f4\u0301c ha\u0300ng t\u00f4\u0300n kho cho b\u0103\u0300ng gia\u0301 tri\u0323 thu\u00e2\u0300n co\u0301 th\u00ea\u0309 th\u01b0\u0323c hi\u00ea\u0323n \u0111\u01b0\u01a1\u0323c cu\u0309a ha\u0300ng t\u00f4\u0300n kho. Gia\u0301 tri\u0323 thu\u00e2\u0300n co\u0301 th\u00ea\u0309 th\u01b0\u0323c hi\u00ea\u0323n \u0111\u01b0\u01a1\u0323c la\u0300 gia\u0301 ba\u0301n \u01b0\u01a1\u0301c ti\u0301nh cu\u0309a ha\u0300ng t\u00f4\u0300n kho trong ky\u0300 sa\u0309n xu\u00e2\u0301t, kinh doanh bi\u0300nh th\u01b0\u01a1\u0300ng tr\u01b0\u0300 (-) chi phi\u0301 \u01b0\u01a1\u0301c ti\u0301nh \u0111\u00ea\u0309 hoa\u0300n thi\u00ea\u0323n sa\u0309n ph\u00e2\u0309m va\u0300 chi phi\u0301 \u01b0\u01a1\u0301c ti\u0301nh c\u00e2\u0300n thi\u00ea\u0301t cho vi\u00ea\u0323c ti\u00eau thu\u0323 chu\u0301ng.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Vi\u00ea\u0323c ghi gia\u0309m gia\u0301 g\u00f4\u0301c ha\u0300ng t\u00f4\u0300n kho cho b\u0103\u0300ng gia\u0301 tri\u0323 thu\u00e2\u0300n co\u0301 th\u00ea\u0309 th\u01b0\u0323c hi\u00ea\u0323n \u0111\u01b0\u01a1\u0323c \u0111\u01b0\u01a1\u0323c th\u01b0\u0323c hi\u00ea\u0323n b\u0103\u0300ng ca\u0301ch l\u00e2\u0323p d\u01b0\u0323 pho\u0300ng gia\u0309m gia\u0301 ha\u0300ng t\u00f4\u0300n kho. S\u00f4\u0301 d\u01b0\u0323 pho\u0300ng gia\u0309m gia\u0301 ha\u0300ng t\u00f4\u0300n kho \u0111\u01b0\u01a1\u0323c l\u00e2\u0323p la\u0300 s\u00f4\u0301 ch\u00eanh l\u00ea\u0323ch gi\u01b0\u0303a gia\u0301 g\u00f4\u0301c cu\u0309a ha\u0300ng t\u00f4\u0300n kho l\u01a1\u0301n h\u01a1n gia\u0301 tri\u0323 thu\u00e2\u0300n co\u0301 th\u00ea\u0309 th\u01b0\u0323c hi\u00ea\u0323n \u0111\u01b0\u01a1\u0323c cu\u0309a chu\u0301ng.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u00e2\u0301t ca\u0309 ca\u0301c khoa\u0309n ch\u00eanh l\u00ea\u0323ch gi\u01b0\u0303a khoa\u0309n d\u01b0\u0323 pho\u0300ng gia\u0309m gia\u0301 ha\u0300ng t\u00f4\u0300n kho pha\u0309i l\u00e2\u0323p \u01a1\u0309 cu\u00f4\u0301i ky\u0300 k\u00ea\u0301 toa\u0301n na\u0300y l\u01a1\u0301n h\u01a1n khoa\u0309n d\u01b0\u0323 pho\u0300ng gia\u0309m gia\u0301 ha\u0300ng t\u00f4\u0300n kho \u0111a\u0303 l\u00e2\u0323p \u01a1\u0309 cu\u00f4\u0301i ky\u0300 k\u00ea\u0301 toa\u0301n tr\u01b0\u01a1\u0301c, ca\u0301c khoa\u0309n hao hu\u0323t, m\u00e2\u0301t ma\u0301t cu\u0309a ha\u0300ng t\u00f4\u0300n kho, sau khi \u0111a\u0303 tr\u01b0\u0300 (-) ph\u00e2\u0300n b\u00f4\u0300i th\u01b0\u01a1\u0300ng do tra\u0301ch nhi\u00ea\u0323m ca\u0301 nh\u00e2n g\u00e2y ra, va\u0300 chi phi\u0301 sa\u0309n xu\u00e2\u0301t chung kh\u00f4ng ph\u00e2n b\u00f4\u0309, \u0111\u01b0\u01a1\u0323c ghi nh\u00e2\u0323n la\u0300 chi phi\u0301 sa\u0309n xu\u00e2\u0301t, kinh doanh trong ky\u0300. Tr\u01b0\u01a1\u0300ng h\u01a1\u0323p khoa\u0309n d\u01b0\u0323 pho\u0300ng gia\u0309m gia\u0301 ha\u0300ng t\u00f4\u0300n kho \u0111\u01b0\u01a1\u0323c l\u00e2\u0323p \u01a1\u0309 cu\u00f4\u0301i ky\u0300 k\u00ea\u0301 toa\u0301n na\u0300y nho\u0309 h\u01a1n khoa\u0309n d\u01b0\u0323 pho\u0300ng gia\u0309m gia\u0301 ha\u0300ng t\u00f4\u0300n kho \u0111a\u0303 l\u00e2\u0323p \u01a1\u0309 cu\u00f4\u0301i ky\u0300 k\u00ea\u0301 toa\u0301n tr\u01b0\u01a1\u0301c, thi\u0300 s\u00f4\u0301 ch\u00eanh l\u00ea\u0323ch nho\u0309 h\u01a1n pha\u0309i \u0111\u01b0\u01a1\u0323c hoa\u0300n nh\u00e2\u0323p ghi gia\u0309m chi phi\u0301 sa\u0309n xu\u00e2\u0301t, kinh doanh.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">12.K\u00ea\u0301 toa\u0301n ha\u0300ng t\u00f4\u0300n kho pha\u0309i \u0111\u00f4\u0300ng th\u01a1\u0300i k\u00ea\u0301 toa\u0301n chi ti\u00ea\u0301t ca\u0309 v\u00ea\u0300 gia\u0301 tri\u0323 va\u0300 hi\u00ea\u0323n v\u00e2\u0323t theo t\u01b0\u0300ng th\u01b0\u0301, t\u01b0\u0300ng loa\u0323i, quy ca\u0301ch v\u00e2\u0323t t\u01b0, ha\u0300ng ho\u0301a theo t\u01b0\u0300ng \u0111i\u0323a \u0111i\u00ea\u0309m qua\u0309n ly\u0301 va\u0300 s\u01b0\u0309 du\u0323ng, lu\u00f4n pha\u0309i \u0111a\u0309m ba\u0309o s\u01b0\u0323 kh\u01a1\u0301p, \u0111u\u0301ng ca\u0309 v\u00ea\u0300 gia\u0301 tri\u0323 va\u0300 hi\u00ea\u0323n v\u00e2\u0323t gi\u01b0\u0303a th\u01b0\u0323c t\u00ea\u0301 v\u00ea\u0300 v\u00e2\u0323t t\u01b0, ha\u0300ng ho\u0301a v\u01a1\u0301i s\u00f4\u0309 k\u00ea\u0301 toa\u0301n t\u00f4\u0309ng h\u01a1\u0323p va\u0300 s\u00f4\u0309 k\u00ea\u0301 toa\u0301n chi ti\u00ea\u0301t.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">13.Trong m\u00f4\u0323t doanh nghi\u00ea\u0323p (m\u00f4\u0323t \u0111\u01a1n vi\u0323 k\u00ea\u0301 toa\u0301n) chi\u0309 \u0111\u01b0\u01a1\u0323c a\u0301p du\u0323ng m\u00f4\u0323t trong hai ph\u01b0\u01a1ng pha\u0301p k\u00ea\u0301 toa\u0301n ha\u0300ng t\u00f4\u0300n kho: Ph\u01b0\u01a1ng pha\u0301p k\u00ea khai th\u01b0\u01a1\u0300ng xuy\u00ean, ho\u0103\u0323c ph\u01b0\u01a1ng pha\u0301p ki\u00ea\u0309m k\u00ea \u0111i\u0323nh ky\u0300. Vi\u00ea\u0323c l\u01b0\u0323a cho\u0323n ph\u01b0\u01a1ng pha\u0301p k\u00ea\u0301 toa\u0301n ha\u0300ng t\u00f4\u0300n kho a\u0301p du\u0323ng ta\u0323i doanh nghi\u00ea\u0323p pha\u0309i c\u0103n c\u01b0\u0301 va\u0300o \u0111\u0103\u0323c \u0111i\u00ea\u0309m, ti\u0301nh ch\u00e2\u0301t, s\u00f4\u0301 l\u01b0\u01a1\u0323ng, chu\u0309ng loa\u0323i v\u00e2\u0323t t\u01b0, ha\u0300ng ho\u0301a va\u0300 y\u00eau c\u00e2\u0300u qua\u0309n ly\u0301 \u0111\u00ea\u0309 co\u0301 s\u01b0\u0323 v\u00e2\u0323n du\u0323ng thi\u0301ch h\u01a1\u0323p va\u0300 pha\u0309i \u0111\u01b0\u01a1\u0323c th\u01b0\u0323c hi\u00ea\u0323n nh\u00e2\u0301t qua\u0301n trong ni\u00ean \u0111\u00f4\u0323 k\u00ea\u0301 toa\u0301n.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><strong>Ca\u0301c ph\u01b0\u01a1ng pha\u0301p k\u00ea\u0301 toa\u0301n ha\u0300ng t\u00f4\u0300n kho<\/strong><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>a) Ph\u01b0\u01a1ng pha\u0301p k\u00ea khai th\u01b0\u01a1\u0300ng xuy\u00ean:<\/em> Ph\u01b0\u01a1ng pha\u0301p k\u00ea khai th\u01b0\u01a1\u0300ng xuy\u00ean la\u0300 ph\u01b0\u01a1ng pha\u0301p theo do\u0303i va\u0300 pha\u0309n a\u0301nh th\u01b0\u01a1\u0300ng xuy\u00ean, li\u00ean tu\u0323c, co\u0301 h\u00ea\u0323 th\u00f4\u0301ng ti\u0300nh hi\u0300nh nh\u00e2\u0323p, xu\u00e2\u0301t, t\u00f4\u0300n v\u00e2\u0323t t\u01b0, ha\u0300ng ho\u0301a tr\u00ean s\u00f4\u0309 k\u00ea\u0301 toa\u0301n. Trong tr\u01b0\u01a1\u0300ng h\u01a1\u0323p a\u0301p du\u0323ng ph\u01b0\u01a1ng pha\u0301p k\u00ea khai th\u01b0\u01a1\u0300ng xuy\u00ean, ca\u0301c ta\u0300i khoa\u0309n k\u00ea\u0301 toa\u0301n ha\u0300ng t\u00f4\u0300n kho \u0111\u01b0\u01a1\u0323c du\u0300ng \u0111\u00ea\u0309 pha\u0309n a\u0301nh s\u00f4\u0301 hi\u00ea\u0323n co\u0301, ti\u0300nh hi\u0300nh bi\u00ea\u0301n \u0111\u00f4\u0323ng t\u0103ng, gia\u0309m cu\u0309a v\u00e2\u0323t t\u01b0, ha\u0300ng ho\u0301a. Vi\u0300 v\u00e2\u0323y, gia\u0301 tri\u0323 ha\u0300ng t\u00f4\u0300n kho tr\u00ean s\u00f4\u0309 k\u00ea\u0301 toa\u0301n co\u0301 th\u00ea\u0309 \u0111\u01b0\u01a1\u0323c xa\u0301c \u0111i\u0323nh \u01a1\u0309 b\u00e2\u0301t ky\u0300 th\u01a1\u0300i \u0111i\u00ea\u0309m na\u0300o trong ky\u0300 k\u00ea\u0301 toa\u0301n.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Cu\u00f4\u0301i ky\u0300 k\u00ea\u0301 toa\u0301n, c\u0103n c\u01b0\u0301 va\u0300o s\u00f4\u0301 li\u00ea\u0323u ki\u00ea\u0309m k\u00ea th\u01b0\u0323c t\u00ea\u0301 ha\u0300ng t\u00f4\u0300n kho, so sa\u0301nh, \u0111\u00f4\u0301i chi\u00ea\u0301u v\u01a1\u0301i s\u00f4\u0301 li\u00ea\u0323u ha\u0300ng t\u00f4\u0300n kho tr\u00ean s\u00f4\u0309 k\u00ea\u0301 toa\u0301n. V\u00ea\u0300 nguy\u00ean t\u0103\u0301c s\u00f4\u0301 t\u00f4\u0300n kho th\u01b0\u0323c t\u00ea\u0301 pha\u0309i lu\u00f4n phu\u0300 h\u01a1\u0323p v\u01a1\u0301i s\u00f4\u0301 t\u00f4\u0300n kho tr\u00ean s\u00f4\u0309 k\u00ea\u0301 toa\u0301n. N\u00ea\u0301u co\u0301 ch\u00eanh l\u00ea\u0323ch pha\u0309i truy ti\u0300m nguy\u00ean nh\u00e2n va\u0300 co\u0301 gia\u0309i pha\u0301p x\u01b0\u0309 ly\u0301 ki\u0323p th\u01a1\u0300i. Ph\u01b0\u01a1ng pha\u0301p k\u00ea khai th\u01b0\u01a1\u0300ng xuy\u00ean th\u01b0\u01a1\u0300ng a\u0301p du\u0323ng cho ca\u0301c doanh nghi\u00ea\u0323p sa\u0309n xu\u00e2\u0301t (c\u00f4ng nghi\u00ea\u0323p, x\u00e2y l\u0103\u0301p&#8230;) va\u0300 ca\u0301c doanh nghi\u00ea\u0323p th\u01b0\u01a1ng nghi\u00ea\u0323p kinh doanh ca\u0301c m\u0103\u0323t ha\u0300ng co\u0301 gia\u0301 tri\u0323 l\u01a1\u0301n nh\u01b0 ma\u0301y mo\u0301c, thi\u00ea\u0301t bi\u0323, ha\u0300ng co\u0301 ky\u0303 thu\u00e2\u0323t, ch\u00e2\u0301t l\u01b0\u01a1\u0323ng cao&#8230;<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>b) Ph\u01b0\u01a1ng pha\u0301p ki\u00ea\u0309m k\u00ea \u0111i\u0323nh ky\u0300:<\/em><\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Ph\u01b0\u01a1ng pha\u0301p ki\u00ea\u0309m k\u00ea \u0111i\u0323nh ky\u0300 la\u0300 ph\u01b0\u01a1ng pha\u0301p ha\u0323ch toa\u0301n c\u0103n c\u01b0\u0301 va\u0300o k\u00ea\u0301t qua\u0309 ki\u00ea\u0309m k\u00ea th\u01b0\u0323c t\u00ea\u0301 \u0111\u00ea\u0309 pha\u0309n a\u0301nh gia\u0301 tri\u0323 t\u00f4\u0300n kho cu\u00f4\u0301i ky\u0300 v\u00e2\u0323t t\u01b0, ha\u0300ng ho\u0301a tr\u00ean s\u00f4\u0309 k\u00ea\u0301 toa\u0301n t\u00f4\u0309ng h\u01a1\u0323p va\u0300 t\u01b0\u0300 \u0111o\u0301 ti\u0301nh gia\u0301 tri\u0323 cu\u0309a ha\u0300ng ho\u0301a, v\u00e2\u0323t t\u01b0 \u0111a\u0303 xu\u00e2\u0301t trong ky\u0300 theo c\u00f4ng th\u01b0\u0301c:<\/span><\/p>\n<table width=\"100%\">\n<tbody>\n<tr>\n<td width=\"23%\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tri\u0323 gia\u0301 ha\u0300ng<\/span><\/td>\n<td rowspan=\"2\" width=\"3%\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">=<\/span><\/td>\n<td width=\"20%\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tri\u0323 gia\u0301 ha\u0300ng<\/span><\/td>\n<td rowspan=\"2\" width=\"3%\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">+<\/span><\/td>\n<td width=\"24%\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">T\u00f4\u0309ng tri\u0323 gia\u0301 ha\u0300ng<\/span><\/td>\n<td rowspan=\"2\" width=\"3%\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211;<\/span><\/td>\n<td width=\"20%\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">Tri\u0323 gia\u0301 ha\u0300ng<\/span><\/td>\n<\/tr>\n<tr>\n<td width=\"23%\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">xu\u00e2\u0301t kho trong ky\u0300<\/span><\/td>\n<td width=\"20%\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">t\u00f4\u0300n kho \u0111\u00e2\u0300u ky\u0300<\/span><\/td>\n<td width=\"24%\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">nh\u00e2\u0323p kho trong ky\u0300<\/span><\/td>\n<td width=\"20%\"><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">t\u00f4\u0300n kho cu\u00f4\u0301i ky\u0300<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Theo ph\u01b0\u01a1ng pha\u0301p ki\u00ea\u0309m k\u00ea \u0111i\u0323nh ky\u0300, mo\u0323i bi\u00ea\u0301n \u0111\u00f4\u0323ng cu\u0309a v\u00e2\u0323t t\u01b0, ha\u0300ng ho\u0301a (nh\u00e2\u0323p kho, xu\u00e2\u0301t kho) kh\u00f4ng theo do\u0303i, pha\u0309n a\u0301nh tr\u00ean ca\u0301c ta\u0300i khoa\u0309n k\u00ea\u0301 toa\u0301n ha\u0300ng t\u00f4\u0300n kho. Gia\u0301 tri\u0323 cu\u0309a v\u00e2\u0323t t\u01b0, ha\u0300ng ho\u0301a mua va\u0300 nh\u00e2\u0323p kho trong ky\u0300 \u0111\u01b0\u01a1\u0323c theo do\u0303i, pha\u0309n a\u0301nh tr\u00ean m\u00f4\u0323t ta\u0300i khoa\u0309n k\u00ea\u0301 toa\u0301n ri\u00eang (ta\u0300i khoa\u0309n 611 \u201cMua ha\u0300ng\u201d).<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; C\u00f4ng ta\u0301c ki\u00ea\u0309m k\u00ea v\u00e2\u0323t t\u01b0, ha\u0300ng ho\u0301a \u0111\u01b0\u01a1\u0323c ti\u00ea\u0301n ha\u0300nh cu\u00f4\u0301i m\u00f4\u0303i ky\u0300 k\u00ea\u0301 toa\u0301n \u0111\u00ea\u0309 xa\u0301c \u0111i\u0323nh tri\u0323 gia\u0301 v\u00e2\u0323t t\u01b0, ha\u0300ng ho\u0301a t\u00f4\u0300n kho th\u01b0\u0323c t\u00ea\u0301, tri\u0323 gia\u0301 v\u00e2\u0323t t\u01b0, ha\u0300ng ho\u0301a xu\u00e2\u0301t kho trong ky\u0300 (ti\u00eau du\u0300ng cho sa\u0309n xu\u00e2\u0301t ho\u0103\u0323c xu\u00e2\u0301t ba\u0301n) la\u0300m c\u0103n c\u01b0\u0301 ghi s\u00f4\u0309 k\u00ea\u0301 toa\u0301n cu\u0309a ta\u0300i khoa\u0309n 611 \u201cMua ha\u0300ng\u201d. Nh\u01b0 v\u00e2\u0323y, khi a\u0301p du\u0323ng ph\u01b0\u01a1ng pha\u0301p ki\u00ea\u0309m k\u00ea \u0111i\u0323nh ky\u0300, ca\u0301c ta\u0300i khoa\u0309n k\u00ea\u0301 toa\u0301n ha\u0300ng t\u00f4\u0300n kho chi\u0309 s\u01b0\u0309 du\u0323ng \u01a1\u0309 \u0111\u00e2\u0300u ky\u0300 k\u00ea\u0301 toa\u0301n (\u0111\u00ea\u0309 k\u00ea\u0301t chuy\u00ea\u0309n s\u00f4\u0301 d\u01b0 \u0111\u00e2\u0300u ky\u0300) va\u0300 cu\u00f4\u0301i ky\u0300 k\u00ea\u0301 toa\u0301n (\u0111\u00ea\u0309 pha\u0309n a\u0301nh gia\u0301 tri\u0323 th\u01b0\u0323c t\u00ea\u0301 ha\u0300ng t\u00f4\u0300n kho cu\u00f4\u0301i ky\u0300).<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\">&#8211; Ph\u01b0\u01a1ng pha\u0301p ki\u00ea\u0309m k\u00ea \u0111i\u0323nh ky\u0300 th\u01b0\u01a1\u0300ng a\u0301p du\u0323ng \u01a1\u0309 ca\u0301c doanh nghi\u00ea\u0323p co\u0301 nhi\u00ea\u0300u chu\u0309ng loa\u0323i ha\u0300ng ho\u0301a, v\u00e2\u0323t t\u01b0 v\u01a1\u0301i quy ca\u0301ch, m\u00e2\u0303u ma\u0303 r\u00e2\u0301t kha\u0301c nhau, gia\u0301 tri\u0323 th\u00e2\u0301p, ha\u0300ng ho\u0301a, v\u00e2\u0323t t\u01b0 xu\u00e2\u0301t du\u0300ng ho\u0103\u0323c xu\u00e2\u0301t ba\u0301n th\u01b0\u01a1\u0300ng xuy\u00ean (c\u01b0\u0309a ha\u0300ng ba\u0301n le\u0309&#8230;). Ph\u01b0\u01a1ng pha\u0301p ki\u00ea\u0309m k\u00ea \u0111i\u0323nh ky\u0300 ha\u0300ng t\u00f4\u0300n kho co\u0301 \u01b0u \u0111i\u00ea\u0309m la\u0300 \u0111\u01a1n gia\u0309n, gia\u0309m nhe\u0323 kh\u00f4\u0301i l\u01b0\u01a1\u0323ng c\u00f4ng vi\u00ea\u0323c ha\u0323ch toa\u0301n. Nh\u01b0ng \u0111\u00f4\u0323 chi\u0301nh xa\u0301c v\u00ea\u0300 gia\u0301 tri\u0323 v\u00e2\u0323t t\u01b0, ha\u0300ng ho\u0301a xu\u00e2\u0301t du\u0300ng, xu\u00e2\u0301t ba\u0301n bi\u0323 a\u0309nh h\u01b0\u01a1\u0309ng cu\u0309a ch\u00e2\u0301t l\u01b0\u01a1\u0323ng c\u00f4ng ta\u0301c qua\u0309n ly\u0301 ta\u0323i kho, qu\u00e2\u0300y, b\u00ea\u0301n ba\u0303i.<\/span><\/p>\n<p><span style=\"font-family: helvetica, arial, sans-serif; font-size: 12pt;\"><em>Tr\u00ean \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ed1 Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n H\u00e0ng t\u1ed3n kho theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u00e0 K\u1ebf to\u00e1n Centax mu\u1ed1n gi\u1edbi thi\u1ec7u \u0111\u1ebfn c\u00e1c b\u1ea1n, Ch\u00fac c\u00e1c b\u1ea1n th\u00e0nh c\u00f4ng!<\/em><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>K\u1ebf to\u00e1n Centax xin tr\u00ecnh b\u00e0y n\u1ed9i dung v\u1ec1 Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n H\u00e0ng t\u1ed3n kho theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u1edbi nh\u1ea5t. M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o.<\/p>\n","protected":false},"author":7,"featured_media":18726,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2216],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16183"}],"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=16183"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/16183\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/18726"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=16183"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=16183"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}