2. Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n<\/span><\/strong><\/span><\/h2>\n– C\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 B\u1ea3ng ph\u00e2n b\u1ed5 v\u1eadt li\u1ec7u cho t\u1eebng c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, ghi:<\/span><\/p>\nN\u1ee3 TK 154 (1541) \u2013 chi ti\u1ebft cho t\u1eebng c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh<\/span><\/p>\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 621 \u2013 Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp<\/span><\/p>\n– C\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 B\u1ea3ng ph\u00e2n b\u1ed5 chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp (k\u1ec3 c\u1ea3 chi ph\u00ed nh\u00e2n c\u00f4ng\u00a0thu\u00ea ngo\u00e0i) cho t\u1eebng c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, ghi:<\/span><\/p>\nN\u1ee3 TK 154 (1541) \u2013 chi ti\u1ebft cho t\u1eebng c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh<\/span><\/p>\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 622 \u2013 Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<\/span><\/p>\n– C\u0103n c\u1ee9 v\u00e0o B\u1ea3ng ph\u00e2n b\u1ed5 chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng (chi ph\u00ed th\u1ef1c t\u1ebf ca m\u00e1y) t\u00ednh cho\u00a0t\u1eebng c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, ghi:<\/span><\/p>\nN\u1ee3 TK 154 (1541) \u2013 chi ti\u1ebft cho t\u1eebng c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh<\/span><\/p>\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 623 \u2013 Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng<\/span><\/p>\n– C\u0103n c\u1ee9 v\u00e0o B\u1ea3ng ph\u00e2n b\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t chung t\u00ednh cho t\u1eebng c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng\u00a0tr\u00ecnh, ghi:<\/span><\/p>\nN\u1ee3 TK 154 (1541) \u2013 chi ti\u1ebft cho t\u1eebng c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh<\/span><\/p>\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 627 \u2013 Chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/span><\/p>\nL\u01b0u \u00fd<\/strong><\/span>: Chi ph\u00ed chung \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p b\u00ean N\u1ee3 TK 1541 – X\u00e2y l\u1eafp ch\u1ec9 bao g\u1ed3m chi ph\u00ed chung ph\u00e1t sinh \u1edf \u0111\u1ed9i nh\u1eadn th\u1ea7u ho\u1eb7c c\u00f4ng tr\u01b0\u1eddng x\u00e2y l\u1eafp. C\u00f2n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p x\u00e2y l\u1eafp (l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn c\u1ee7a chi ph\u00ed chung) \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p b\u00ean N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p. Chi ph\u00ed n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n v\u00e0o b\u00ean N\u1ee3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh\u00a0tham gia v\u00e0o gi\u00e1 th\u00e0nh to\u00e0n b\u1ed9 c\u1ee7a s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh v\u00e0 b\u00e1n ra trong k\u1ef3.<\/span><\/p>\n– \u00a0Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, c\u0103n c\u1ee9 v\u00e0o gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp th\u1ef1c t\u1ebf ho\u00e0n th\u00e0nh \u0111\u01b0a\u00a0\u0111i ti\u00eau th\u1ee5 (b\u00e0n giao t\u1eebng ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 cho Ban qu\u1ea3n l\u00fd d\u1ef1 \u00e1n \u2013 b\u00ean A):<\/span><\/p>\n+ Tr\u01b0\u1eddng h\u1ee3p ti\u00eau th\u1ee5, b\u00e0n giao cho b\u00ean A, ghi:<\/span><\/p>\nN\u1ee3 TK 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span><\/p>\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 154 (1541 \u2013 X\u00e2y l\u1eafp)<\/span><\/p>\n+ Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh ch\u1edd ti\u00eau th\u1ee5 (x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n\u2026) ho\u1eb7c s\u1ea3n\u00a0ph\u1ea9m x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh nh\u01b0ng ch\u01b0a b\u00e0n giao, ghi:<\/span><\/p>\nN\u1ee3 TK 155 \u2013 Th\u00e0nh ph\u1ea9m<\/span><\/p>\n\u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 154 (1541 \u2013 X\u00e2y l\u1eafp)<\/span><\/p>\n– \u0110\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb x\u00e2y l\u1eafp giao cho nh\u00e0 th\u1ea7u ph\u1ee5 th\u1ef1c hi\u1ec7n:<\/span><\/p>\n+ C\u0103n c\u1ee9 v\u00e0o gi\u00e1 tr\u1ecb c\u1ee7a kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp do nh\u00e0 th\u1ea7u ph\u1ee5 b\u00e0n giao ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0\u00a0ti\u00eau th\u1ee5 trong k\u1ef3 k\u1ebf to\u00e1n, ghi:<\/span><\/p>\nN\u1ee3 TK 154 (1541 \u2013 X\u00e2y l\u1eafp) (m\u1edf 1 th\u1ebb theo d\u00f5i ri\u00eang)<\/span><\/p>\nN\u1ee3 TK 133 (1331) – n\u1ebfu \u0111\u01b0\u1ee3c kh\u1ea5u t\u1eeb thu\u1ebf GTGT<\/span><\/p>\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 111, 112, 331<\/span><\/p>\n+ Khi kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp do nh\u00e0 th\u1ea7u ph\u1ee5 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ti\u00eau th\u1ee5, ghi:<\/span><\/p>\nN\u1ee3 TK 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span><\/p>\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 154 (1541 \u2013 X\u00e2y l\u1eafp): gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp do nh\u00e0 th\u1ea7u ph\u1ee5 th\u1ef1c hi\u1ec7n<\/span><\/p>\n+ \u0110\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb c\u1ee7a kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp do nh\u00e0 th\u1ea7u ph\u1ee5 b\u00e0n giao \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ti\u00eau th\u1ee5\u00a0ngay trong k\u1ef3 k\u1ebf to\u00e1n, ghi:<\/span><\/p>\nN\u1ee3 TK 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span><\/p>\nN\u1ee3 TK 133 (1331) – n\u1ebfu \u0111\u01b0\u1ee3c kh\u1ea5u t\u1eeb thu\u1ebf GTGT<\/span><\/p>\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 111, 112, 331<\/span><\/p>\n– Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p x\u00e2y l\u1eafp th\u1ef1c hi\u1ec7n giao kho\u00e1n kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp, t\u01b0 v\u1ea5n, thi\u1ebft\u00a0k\u1ebf cho c\u00e1c x\u00ed nghi\u1ec7p ho\u1eb7c \u0111\u1ed9i, c\u00f4ng tr\u01b0\u1eddng x\u00e2y d\u1ef1ng tr\u1ef1c thu\u1ed9c \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p qu\u1ea3n l. t\u00e0i ch\u00ednh\u00a0v\u00e0 t\u1ed5 ch\u1ee9c b\u1ed9 m\u00e1y k\u1ebf to\u00e1n ri\u00eang (g\u1ecdi l\u00e0 \u0111\u01a1n v\u1ecb nh\u1eadn kho\u00e1n n\u1ed9i b\u1ed9):<\/span><\/p>\n+ \u1ede \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean:<\/span><\/p>\n\u0110\u1ec3 h\u1ea1ch to\u00e1n qu\u00e1 tr\u00ecnh giao kho\u00e1n v\u00e0 nh\u1eadn s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp giao kho\u00e1n ho\u00e0n th\u00e0nh, k\u1ebf\u00a0to\u00e1n s\u1eed d\u1ee5ng TK 1362 – Ph\u1ea3i thu v\u1ec1 gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp giao kho\u00e1n n\u1ed9i b\u1ed9. T\u00e0i kho\u1ea3n n\u00e0y\u00a0ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb t\u1ea1m \u1ee9ng v\u1ec1 v\u1eadt t\u01b0, v\u1ed1n b\u1eb1ng ti\u1ec1n, kh\u1ea5u hao TSC\u0110\u2026 cho c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p\u00a0d\u01b0\u1edbi \u0111\u1ec3 th\u1ef1c hi\u1ec7n kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp giao kho\u00e1n n\u1ed9i b\u1ed9; v\u00e0 gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh\u00a0nh\u1eadn b\u00e0n giao c\u1ee7a c\u00e1c \u0111\u01a1n v\u1ecb nh\u1eadn kho\u00e1n.<\/span><\/p>\n\u0110\u01a1n v\u1ecb c\u1ea5p tr\u00ean c\u00f3 th\u1ec3 giao kho\u00e1n cho c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u1ee7a c\u00f4ng tr\u00ecnh,\u00a0h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp; ho\u1eb7c ch\u1ec9 giao kho\u00e1n ph\u1ea7n chi ph\u00ed nh\u00e2n c\u00f4ng c\u1ee7a gi\u00e1 tr\u1ecb\u00a0kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp.<\/span><\/p>\nTr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb nh\u1eadn kho\u00e1n kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n ri\u00eang \u0111\u1ec3 theo d\u00f5i\u00a0t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng kho\u00e1n n\u1ed9i b\u1ed9, \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean kh\u00f4ng s\u1eed d\u1ee5ng TK 1362 – Ph\u1ea3i thu v\u1ec1\u00a0gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp giao kho\u00e1n n\u1ed9i b\u1ed9, m\u00e0 s\u1eed d\u1ee5ng TK141 – T\u1ea1m \u1ee9ng \u0111\u1ec3 theo d\u00f5i v\u1ec1 t\u1ea1m\u00a0\u1ee9ng v\u00e0 thanh quy\u1ebft to\u00e1n gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp nh\u1eadn kho\u00e1n cho \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9.<\/span><\/p>\n* Khi doanh nghi\u1ec7p t\u1ea1m \u1ee9ng cho \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi \u0111\u1ec3 th\u1ef1c hi\u1ec7n gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp\u00a0nh\u1eadn giao kho\u00e1n, c\u0103n c\u1ee9 h\u1ee3p \u0111\u1ed3ng giao kho\u00e1n n\u1ed9i b\u1ed9 v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan, ghi:<\/span><\/p>\nN\u1ee3 TK 136 (1362 – Ph\u1ea3i thu v\u1ec1 gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp giao kho\u00e1n n\u1ed9i b\u1ed9)<\/span><\/p>\n\u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 152, 153, 311, 141, 214\u2026<\/span><\/p>\n* \u0110\u1ecbnh k\u1ef3 ho\u1eb7c khi thanh to\u00e1n h\u1ee3p \u0111\u1ed3ng gia kho\u00e1n n\u1ed9i b\u1ed9, \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean nh\u1eadn kh\u1ed1i l\u01b0\u1ee3ng\u00a0x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh b\u00e0n giao c\u1ee7a \u0111\u01a1n v\u1ecb nh\u1eadn kho\u00e1n. C\u0103n c\u1ee9 v\u00e0o gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp kho\u00e1n\u00a0n\u1ed9i b\u1ed9 (b\u1ea3ng k\u00ea kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh, phi\u1ebfu gi\u00e1 c\u00f4ng tr\u00ecnh) v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb kh\u00e1c c\u00f3\u00a0li\u00ean quan, ghi:<\/span><\/p>\nN\u1ee3 TK 154 (1541 \u2013 X\u00e2y l\u1eafp)<\/span><\/p>\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 136 (1362 – Ph\u1ea3i thu v\u1ec1 gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp giao kho\u00e1n n\u1ed9i b\u1ed9)<\/span><\/p>\n* Khi thanh to\u00e1n cho \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9, c\u0103n c\u1ee9 bi\u00ean b\u1ea3n thanh l\u00fd h\u1ee3p \u0111\u1ed3ng giao kho\u00e1n n\u1ed9i b\u1ed9\u00a0v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan, ghi:<\/span><\/p>\nN\u1ee3 TK 136 (1362 – Ph\u1ea3i thu v\u1ec1 gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp giao kho\u00e1n n\u1ed9i b\u1ed9): Ph\u1ea7n gi\u00e1 tr\u1ecb\u00a0c\u00f2n l\u1ea1i ph\u1ea3i thanh to\u00e1n<\/span><\/p>\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c TK 111, 112, 152, 153, 336\u2026<\/span><\/p>\n+ \u1ede \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi:<\/span><\/p>\nK\u1ebf to\u00e1n s\u1eed d\u1ee5ng TK 3362 – Ph\u1ea3i tr\u1ea3 v\u1ec1 gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp n\u1ed9i b\u1ed9 \u0111\u1ec3 ph\u1ea3n \u00e1nh\u00a0t\u00ecnh\u00a0h\u00ecnh\u00a0nh\u1eadn t\u1ea1m \u1ee9ng v\u00e0 quy\u1ebft to\u00e1n gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp nh\u1eadn kho\u00e1n n\u1ed9i b\u1ed9 v\u1edbi \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean\u00a0giao kho\u00e1n.<\/span><\/p>\n* Khi nh\u1eadn t\u1ea1m \u1ee9ng v\u1ec1 v\u1ed1n b\u1eb1ng ti\u1ec1n, v\u1eadt t\u01b0, kh\u1ea5u hao TSC\u0110, c\u00e1c chi ph\u00ed chi h\u1ed9 c\u1ee7a c\u1ea5p\u00a0tr\u00ean, \u0111\u01a1n v\u1ecb nh\u1eadn kho\u00e1n ghi:<\/span><\/p>\nN\u1ee3 TK 111, 112 (chuy\u00ean chi), 152, 153, 627, 642\u2026 (\u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi h\u1ed9)<\/span><\/p>\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 336 (3362 – Ph\u1ea3i tr\u1ea3 v\u1ec1 gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp n\u1ed9i b\u1ed9)<\/span><\/p>\n* Khi b\u00e0n giao ho\u1eb7c quy\u1ebft to\u00e1n v\u1ec1 kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp nh\u1eadn kho\u00e1n v\u1edbi \u0111\u01a1n v\u1ecb giao kho\u00e1n,\u00a0ghi:<\/span><\/p>\nN\u1ee3 TK 336 (3362 – Ph\u1ea3i tr\u1ea3 v\u1ec1 gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp n\u1ed9i b\u1ed9)<\/span><\/p>\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 154 (1541- X\u00e2y l\u1eafp)<\/span><\/p>\n– Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb nh\u1eadn kho\u00e1n v\u00e0 giao kho\u00e1n x\u00e2y l\u1eafp \u00e1p d\u1ee5ng ph\u01b0\u01a1ng th\u1ee9c qu\u1ea3n l\u00fd t\u00e0i\u00a0ch\u00ednh ghi nh\u1eadn vi\u1ec7c cung c\u1ea5p s\u1ea3n ph\u1ea9m l\u1eabn nhau v\u00e0o TK512 \u2013 Doanh thu n\u1ed9i b\u1ed9 nh\u01b0 c\u00e1c b\u1ed9 ph\u1eadn\u00a0h\u1ea1ch to\u00e1n \u0111\u1ed9c l\u1eadp:<\/span><\/p>\n+ \u1ede \u0111\u01a1n v\u1ecb giao kho\u00e1n:<\/span><\/p>\nKhi nh\u1eadn s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5, lao v\u1ee5 n\u1ed9i b\u1ed9 c\u1ee7a \u0111\u01a1n v\u1ecb nh\u1eadn kho\u00e1n b\u00e0n giao, ghi:<\/span><\/p>\nN\u1ee3 TK 154 (1541 \u2013 X\u00e2y l\u1eafp)<\/span><\/p>\nN\u1ee3 TK 621, 627: N\u1ebfu giao kho\u00e1n m\u1ed9t ph\u1ea7n<\/span><\/p>\nN\u1ee3 TK 133 (1331): N\u1ebfu \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf<\/span><\/p>\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 136 (1362 – Ph\u1ea3i thu v\u1ec1 gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp giao kho\u00e1n n\u1ed9i b\u1ed9)<\/span><\/p>\n+ \u1ede \u0111\u01a1n v\u1ecb nh\u1eadn kho\u00e1n:<\/span><\/p>\n* Khi giao s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 cho \u0111\u01a1n v\u1ecb giao kho\u00e1n, ghi:<\/span><\/p>\nN\u1ee3 TK 336 (3362 – Ph\u1ea3i tr\u1ea3 v\u1ec1 gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp n\u1ed9i b\u1ed9)<\/span><\/p>\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK512 (5122 \u2013 Doanh thu b\u00e1n c\u00e1c th\u00e0nh ph\u1ea9m x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh)<\/span><\/p>\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK333 (3331)<\/span><\/p>\n* \u0110\u1ed3ng th\u1eddi ghi:<\/span><\/p>\nN\u1ee3 TK632<\/span><\/p>\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 154 (1541 \u2013 X\u00e2y l\u1eafp)<\/span><\/p>\n <\/p>\n","protected":false},"excerpt":{"rendered":"
Sau khi ho\u00e0n th\u00e0nh c\u00f4ng tr\u00ecnh, k\u1ebf to\u00e1n doanh nghi\u1ec7p x\u00e2y l\u1eafp th\u1ef1c hi\u1ec7n t\u1ed5ng h\u1ee3p chi ph\u00ed v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m. \u0110\u1ec3 gi\u00fap c\u00e1c b\u1ea1n d\u1ec5 d\u00e0ng h\u1ea1ch to\u00e1n v\u00e0 t\u00ednh to\u00e1n \u0111\u1ea7y \u0111\u1ee7. K\u1ebf to\u00e1n Centax xin chia s\u1ebb b\u00e0i vi\u1ebft K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, M\u1eddi c\u00e1c b\u1ea1n tham kh\u1ea3o<\/p>\n","protected":false},"author":7,"featured_media":19404,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[2330],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19229"}],"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=19229"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/19229\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/19404"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=19229"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=19229"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
![\"K\u1ebf](\"https:\/\/centax.dsoftware.vn\/wp-content\/uploads\/2015\/12\/ke-toan-tong-hop-chi-phi-san-xuat-trong-don-vi-xay-dung.jpg\")
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