{"id":25425,"date":"2016-09-19T04:00:09","date_gmt":"2016-09-19T04:00:09","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25425"},"modified":"2016-09-19T01:55:20","modified_gmt":"2016-09-19T01:55:20","slug":"nguyen-tac-ke-toan-hang-ton-kho-theo-thong-tu-133","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25425","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho theo Th\u00f4ng t\u01b0 133"},"content":{"rendered":"
\"Th\u00f4ng<\/a>

Th\u00f4ng t\u01b0 133\/2016\/TT-BTC
K\u1ebf to\u00e1n Thu\u1ebf Centax<\/p><\/div>\n

Ng\u00e0y 26\/08\/2016, B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba ban h\u00e0nh Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/a> v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 K\u1ebf to\u00e1n Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh s\u1ed1 48\/2006\/Q\u0110-BTC.\u00a0Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2017.<\/span>
\n\u0110\u1ec3 gi\u00fap cho doanh nghi\u1ec7p n\u1eafm b\u1eaft k\u1ecbp th\u1eddi v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c thay \u0111\u1ed5i c\u1ee7a Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/strong>, ch\u1ee7 \u0111\u1ed9ng th\u1ef1c hi\u1ec7n c\u00e1c thay \u0111\u1ed5i nh\u1eb1m tu\u00e2n th\u1ee7 Ph\u00e1p lu\u1eadt K\u1ebf to\u00e1n. K\u1ebf to\u00e1n Centax <\/a>xin cung c\u1ea5p t\u1edbi c\u00e1c b\u1ea1n b\u00e0i vi\u1ebft:<\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho theo Th\u00f4ng t\u01b0 133\u00a0<\/span><\/strong><\/h2>\n
    \n
  1. Nh\u00f3m t\u00e0i kho\u1ea3n h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c 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 h\u00e0ng t\u1ed3n kho c\u1ee7a doanh nghi\u1ec7p (n\u1ebfu doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean) ho\u1eb7c \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho \u0111\u1ea7u k\u1ef3 v\u00e0 cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p (n\u1ebfu doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3).<\/span><\/li>\n
  2. 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><\/li>\n<\/ol>\n

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

    – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u;<\/span><\/p>\n

    – C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5;<\/span><\/p>\n

    – S\u1ea3n ph\u1ea9m d\u1edf dang;<\/span><\/p>\n

    – Th\u00e0nh ph\u1ea9m;<\/span><\/p>\n

    – H\u00e0ng h\u00f3a;<\/span><\/p>\n

    – H\u00e0ng g\u1eedi b\u00e1n.<\/span><\/p>\n

      \n
    1. C\u00e1c lo\u1ea1i s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, v\u1eadt t\u01b0, t\u00e0i s\u1ea3n nh\u1eadn gi\u1eef h\u1ed9, nh\u1eadn k\u00fd g\u1eedi, nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t nh\u1eadp kh\u1ea9u, nh\u1eadn gia c\u00f4ng… kh\u00f4ng thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu v\u00e0 ki\u1ec3m so\u00e1t c\u1ee7a doanh nghi\u1ec7p th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh l\u00e0 h\u00e0ng t\u1ed3n kho.<\/span><\/li>\n
    2. K\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u201cH\u00e0ng t\u1ed3n kho\u201d khi x\u00e1c \u0111\u1ecbnh gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho, x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c, l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho v\u00e0 ghi nh\u1eadn chi ph\u00ed.<\/span><\/li>\n
    3. Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 cho t\u1eebng lo\u1ea1i v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, theo ngu\u1ed3n h\u00ecnh th\u00e0nh v\u00e0 th\u1eddi \u0111i\u1ec3m t\u00ednh gi\u00e1.<\/span><\/li>\n
    4. C\u00e1c kho\u1ea3n thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho nh\u01b0: Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng t\u1ed3n kho kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng ph\u1ea3i n\u1ed9p khi mua h\u00e0ng t\u1ed3n kho.<\/span><\/li>\n<\/ol>\n

      – C\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 nh\u1eadn \u0111\u01b0\u1ee3c sau khi mua hang t\u1ed3n kho (k\u1ec3 c\u1ea3 kho\u1ea3n vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf) ph\u1ea3i \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho s\u1ed1 hang t\u1ed3n kho trong kho, h\u00e0ng \u0111\u00e3 b\u00e1n, \u0111\u00e3 s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t kinh doanh, x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n \u0111\u1ec3 h\u1ea1ch to\u00e1n cho ph\u00f9 h\u1ee3p:<\/span><\/p>\n

      + N\u1ebfu h\u00e0ng t\u1ed3n kho c\u00f2n t\u1ed3n trong kho ghi gi\u1ea3m gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho;<\/span><\/p>\n

      + N\u1ebfu h\u00e0ng t\u1ed3n kho \u0111\u00e3 b\u00e1n th\u00ec ghi gi\u1ea3m gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n;<\/span><\/p>\n

      + N\u1ebfu h\u00e0ng t\u1ed3n kho \u0111\u00e3 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n th\u00ec ghi gi\u1ea3m chi ph\u00ed x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n.<\/span><\/p>\n

      – Kho\u1ea3n chi\u1ebft kh\u1ea5u thanh to\u00e1n khi mua h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

        \n
      1. Khi b\u00e1n h\u00e0ng t\u1ed3n kho, gi\u00e1 g\u1ed1c c\u1ee7a h\u00e0ng t\u1ed3n kho \u0111\u00e3 b\u00e1n \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 ph\u00f9 h\u1ee3p v\u1edbi doanh thu li\u00ean quan \u0111\u1ebfn ch\u00fang \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0 ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t giao d\u1ecbch. Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t h\u00e0ng t\u1ed3n kho \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o th\u00ec th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc:<\/span><\/li>\n<\/ol>\n

        a) Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t h\u00e0ng t\u1ed3n kho \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o kh\u00f4ng thu ti\u1ec1n, kh\u00f4ng k\u00e8m theo c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c nh\u01b0 ph\u1ea3i mua s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a…., k\u1ebf to\u00e1n ghi nh\u1eadn gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho v\u00e0o chi ph\u00ed b\u00e1n h\u00e0ng (chi ti\u1ebft h\u00e0ng khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o);<\/span><\/p>\n

        b) Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t h\u00e0ng t\u1ed3n kho \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o nh\u01b0ng kh\u00e1ch h\u00e0ng ch\u1ec9 \u0111\u01b0\u1ee3c nh\u1eadn h\u00e0ng khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o k\u00e8m theo c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c nh\u01b0 ph\u1ea3i mua s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a (v\u00ed d\u1ee5 nh\u01b0 mua 2 s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c t\u1eb7ng 1 s\u1ea3n ph\u1ea9m…) th\u00ec k\u1ebf to\u00e1n ph\u1ea3i ph\u00e2n b\u1ed5 s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c \u0111\u1ec3 t\u00ednh doanh thu cho c\u1ea3 h\u00e0ng khuy\u1ebfn m\u1ea1i, gi\u00e1 tr\u1ecb h\u00e0ng khuy\u1ebfn m\u1ea1i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 v\u1ed1n (tr\u01b0\u1eddng h\u1ee3p n\u00e0y b\u1ea3n ch\u1ea5t giao d\u1ecbch l\u00e0 gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n).<\/span><\/p>\n

        c) Tr\u01b0\u1eddng h\u1ee3p d\u00f9ng h\u00e0ng t\u1ed3n kho bi\u1ebfu t\u1eb7ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c trang tr\u1ea3i b\u1eb1ng qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i ho\u1eb7c tr\u1ea3 l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng th\u00ec k\u1ebf to\u00e1n ghi nh\u1eadn doanh thu, gi\u00e1 v\u1ed1n nh\u01b0 giao d\u1ecbch b\u00e1n h\u00e0ng th\u00f4ng th\u01b0\u1eddng Gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho bi\u1ebfu t\u1eb7ng \u0111\u01b0\u1ee3c ghi gi\u1ea3m qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i.<\/span><\/p>\n

        d) Kho\u1ea3n chi\u1ebft kh\u1ea5u thanh to\u00e1n cho kh\u00e1ch h\u00e0ng khi b\u00e1n h\u00e0ng t\u1ed3n kho h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh.<\/span><\/p>\n

        \u00a0 \u00a0 \u00a0 \u00a08. Khi x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho xu\u1ea5t trong k\u1ef3, doanh nghi\u1ec7p \u00e1p d\u1ee5ng theo m\u1ed9t trong c\u00e1c ph\u01b0\u01a1ng ph\u00e1p sau:<\/span><\/p>\n

        a) Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh theo gi\u00e1 \u0111\u00edch danh: Ph\u01b0\u01a1ng ph\u00e1p t\u00ednh theo gi\u00e1 \u0111\u00edch danh \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng d\u1ef1a tr\u00ean gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a t\u1eebng l\u1ea7n nh\u1eadp h\u00e0ng h\u00f3a mua v\u00e0o, t\u1eebng th\u1ee9 s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra n\u00ean ch\u1ec9 \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p c\u00f3 \u00edt m\u1eb7t h\u00e0ng ho\u1eb7c m\u1eb7t h\u00e0ng \u1ed5n \u0111\u1ecbnh v\u00e0 nh\u1eadn di\u1ec7n \u0111\u01b0\u1ee3c chi ti\u1ebft v\u1ec1 gi\u00e1 nh\u1eadp c\u1ee7a t\u1eebng l\u00f4 h\u00e0ng t\u1ed3n kho.<\/span><\/p>\n

        b) Ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n: Theo ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n, gi\u00e1 tr\u1ecb c\u1ee7a t\u1eebng lo\u1ea1i h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c t\u00ednh theo gi\u00e1 tr\u1ecb trung b\u00ecnh c\u1ee7a t\u1eebng lo\u1ea1i h\u00e0ng t\u1ed3n kho \u0111\u1ea7u k\u1ef3 v\u00e0 gi\u00e1 tr\u1ecb t\u1eebng lo\u1ea1i h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c mua ho\u1eb7c s\u1ea3n xu\u1ea5t trong k\u1ef3. Gi\u00e1 tr\u1ecb trung b\u00ecnh c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c t\u00ednh theo t\u1eebng k\u1ef3 ho\u1eb7c sau t\u1eebng l\u00f4 hang nh\u1eadp v\u1ec1, ph\u1ee5 thu\u1ed9c v\u00e0o \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3 c\u1ee7a m\u1ed7i doanh nghi\u1ec7p.<\/span><\/p>\n

        c) Ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp tr\u01b0\u1edbc, xu\u1ea5t tr\u01b0\u1edbc (FIFO): Ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp tr\u01b0\u1edbc, xu\u1ea5t tr\u01b0\u1edbc \u00e1p d\u1ee5ng d\u1ef1a tr\u00ean gi\u1ea3 \u0111\u1ecbnh l\u00e0 gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c mua ho\u1eb7c \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t tr\u01b0\u1edbc th\u00ec \u0111\u01b0\u1ee3c xu\u1ea5t tr\u01b0\u1edbc v\u00e0 gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho c\u00f2n l\u1ea1i cu\u1ed1i k\u1ef3 l\u00e0 gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c mua ho\u1eb7c s\u1ea3n xu\u1ea5t g\u1ea7n th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3. Theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0y th\u00ec gi\u00e1 tr\u1ecb h\u00e0ng xu\u1ea5t kho \u0111\u01b0\u1ee3c t\u00ednh theo gi\u00e1 c\u1ee7a l\u00f4 h\u00e0ng nh\u1eadp kho \u1edf th\u1eddi \u0111i\u1ec3m \u0111\u1ea7u k\u1ef3 ho\u1eb7c g\u1ea7n \u0111\u1ea7u k\u1ef3, gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3 \u0111\u01b0\u1ee3c t\u00ednh theo gi\u00e1 c\u1ee7a h\u00e0ng nh\u1eadp kho \u1edf th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 ho\u1eb7c g\u1ea7n cu\u1ed1i k\u1ef3 c\u00f2n t\u1ed3n kho.<\/span><\/p>\n

        M\u1ed7i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho \u0111\u1ec1u c\u00f3 nh\u1eefng \u01b0u, nh\u01b0\u1ee3c \u0111i\u1ec3m nh\u1ea5t \u0111\u1ecbnh. M\u1ee9c \u0111\u1ed9 ch\u00ednh x\u00e1c v\u00e0 \u0111\u1ed9 tin c\u1eady c\u1ee7a m\u1ed7i ph\u01b0\u01a1ng ph\u00e1p tu\u1ef3 thu\u1ed9c v\u00e0o y\u00eau c\u1ea7u qu\u1ea3n l\u00fd, tr\u00ecnh \u0111\u1ed9, n\u0103ng l\u1ef1c nghi\u1ec7p v\u1ee5 v\u00e0 tr\u00ecnh \u0111\u1ed9 trang b\u1ecb c\u00f4ng c\u1ee5 t\u00ednh to\u00e1n, ph\u01b0\u01a1ng ti\u1ec7n x\u1eed l\u00fd th\u00f4ng tin c\u1ee7a doanh nghi\u1ec7p. \u0110\u1ed3ng th\u1eddi c\u0169ng tu\u1ef3 thu\u1ed9c v\u00e0o y\u00eau c\u1ea7u b\u1ea3o qu\u1ea3n, t\u00ednh ph\u1ee9c t\u1ea1p v\u1ec1 ch\u1ee7ng lo\u1ea1i, quy c\u00e1ch v\u00e0 s\u1ef1 bi\u1ebfn \u0111\u1ed9ng c\u1ee7a v\u1eadt t\u01b0, h\u00e0ng h\u00f3a \u1edf doanh nghi\u1ec7p.<\/span><\/p>\n

          \n
        1. \u0110\u1ed1i v\u1edbi h\u00e0ng t\u1ed3n kho mua v\u00e0o b\u1eb1ng ngo\u1ea1i t\u1ec7, gi\u00e1 mua h\u00e0ng t\u1ed3n kho ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf ph\u00e1t sinh \u0111\u1ec3 ghi nh\u1eadn. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u1ee9ng tr\u01b0\u1edbc ti\u1ec1n cho ng\u01b0\u1eddi b\u00e1n th\u00ec ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc \u0111\u01b0\u1ee3c ghi nh\u1eadn theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m \u1ee9ng tr\u01b0\u1edbc,ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c ghi nh\u1eadn theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn h\u00e0ng t\u1ed3n kho.<\/span><\/li>\n<\/ol>\n

          K\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho li\u00ean quan \u0111\u1ebfn c\u00e1c giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7 v\u00e0 x\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 52 Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

            \n
          1. \u0110\u1ebfn cu\u1ed1i ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n, n\u1ebfu x\u00e9t th\u1ea5y gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho kh\u00f4ng thu h\u1ed3i \u0111\u1ee7 do b\u1ecb h\u01b0 h\u1ecfng, l\u1ed7i th\u1eddi, gi\u00e1 b\u00e1n b\u1ecb gi\u1ea3m ho\u1eb7c chi ph\u00ed ho\u00e0n thi\u1ec7n, chi ph\u00ed b\u00e1n h\u00e0ng t\u0103ng l\u00ean th\u00ec ph\u1ea3i ghi gi\u1ea3m gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho cho b\u1eb1ng gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c c\u1ee7a h\u00e0ng t\u1ed3n kho. Gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c l\u00e0 gi\u00e1 b\u00e1n \u01b0\u1edbc t\u00ednh c\u1ee7a h\u00e0ng t\u1ed3n kho trong k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh b\u00ecnh th\u01b0\u1eddng tr\u1eeb (-) chi ph\u00ed \u01b0\u1edbc t\u00ednh \u0111\u1ec3 ho\u00e0n thi\u1ec7n s\u1ea3n ph\u1ea9m v\u00e0 chi ph\u00ed \u01b0\u1edbc t\u00ednh c\u1ea7n thi\u1ebft cho vi\u1ec7c ti\u00eau th\u1ee5 ch\u00fang.<\/span><\/li>\n<\/ol>\n

            Vi\u1ec7c ghi gi\u1ea3m gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho cho b\u1eb1ng gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng c\u00e1ch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho. S\u1ed1 d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c l\u1eadp l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 g\u1ed1c c\u1ee7a h\u00e0ng t\u1ed3n kho l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c c\u1ee7a ch\u00fang.<\/span><\/p>\n

            Kho\u1ea3n t\u1ed5n th\u1ea5t ho\u1eb7c thi\u1ec7t h\u1ea1i v\u1ec1 h\u00e0ng t\u1ed3n kho do h\u01b0 h\u1ecfng, l\u1ed7i th\u1eddi kh\u00f4ng c\u00f3 kh\u1ea3 n\u0103ng thu h\u1ed3i \u0111\u01b0\u1ee3c sau khi tr\u1eeb s\u1ed1 d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho \u0111\u00e3 tr\u00edch l\u1eadp (n\u1ebfu c\u00f3) \u0111\u01b0\u1ee3c ghi v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ef3.<\/span><\/p>\n

            T\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho ph\u1ea3i l\u1eadp \u1edf cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u00e0y l\u1edbn h\u01a1n kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho \u0111\u00e3 l\u1eadp \u1edf cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc, c\u00e1c kho\u1ea3n hao h\u1ee5t, m\u1ea5t m\u00e1t c\u1ee7a h\u00e0ng t\u1ed3n kho, sau khi \u0111\u00e3 tr\u1eeb (-) ph\u1ea7n b\u1ed3i th\u01b0\u1eddng do tr\u00e1ch nhi\u1ec7m c\u00e1 nh\u00e2n g\u00e2y ra v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung kh\u00f4ng ph\u00e2n b\u1ed5 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ef3. Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c l\u1eadp \u1edf cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u00e0y nh\u1ecf h\u01a1n kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho \u0111\u00e3 l\u1eadp \u1edf cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch nh\u1ecf h\u01a1n ph\u1ea3i \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp ghi gi\u1ea3m gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ef3.<\/span><\/p>\n

              \n
            1. K\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho ph\u1ea3i \u0111\u1ed3ng th\u1eddi k\u1ebf to\u00e1n chi ti\u1ebft c\u1ea3 v\u1ec1 gi\u00e1 tr\u1ecb v\u00e0 hi\u1ec7n v\u1eadt theo t\u1eebng th\u1ee9, t\u1eebng lo\u1ea1i, quy c\u00e1ch v\u1eadt t\u01b0, h\u00e0ng h\u00f3a theo t\u1eebng \u0111\u1ecba \u0111i\u1ec3m qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng, lu\u00f4n ph\u1ea3i \u0111\u1ea3m b\u1ea3o s\u1ef1 kh\u1edbp, \u0111\u00fang c\u1ea3 v\u1ec1 gi\u00e1 tr\u1ecb v\u00e0 hi\u1ec7n v\u1eadt gi\u1eefa th\u1ef1c t\u1ebf v\u1ec1 v\u1eadt t\u01b0, h\u00e0ng h\u00f3a v\u1edbi s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng t\u1ed3n kho th\u1eeba ph\u00e1t hi\u1ec7n khi ki\u1ec3m k\u00ea n\u1ebfu x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c l\u00e0 c\u1ee7a doanh nghi\u1ec7p kh\u00e1c th\u00ec kh\u00f4ng ghi t\u0103ng h\u00e0ng t\u1ed3n kho t\u01b0\u01a1ng \u1ee9ng v\u1edbi kho\u1ea3n ph\u1ea3i tr\u1ea3 kh\u00e1c.<\/span><\/li>\n
            2. Trong m\u1ed9t doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng m\u1ed9t trong hai ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho: Ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean ho\u1eb7c ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3. Vi\u1ec7c l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho \u00e1p d\u1ee5ng t\u1ea1i doanh nghi\u1ec7p ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o \u0111\u1eb7c \u0111i\u1ec3m, t\u00ednh ch\u1ea5t, s\u1ed1 l\u01b0\u1ee3ng, ch\u1ee7ng lo\u1ea1i v\u1eadt t\u01b0, h\u00e0ng h\u00f3a v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd \u0111\u1ec3 c\u00f3 s\u1ef1 v\u1eadn d\u1ee5ng th\u00edch h\u1ee3p v\u00e0 ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u1ea5t qu\u00e1n trong ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ol>\n
                \n
              1. Vi\u1ec7c ph\u00e2n lo\u1ea1i h\u00e0ng t\u1ed3n kho l\u00e0 v\u1eadt t\u01b0 hay thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng thay th\u1ebf tu\u1ef3 thu\u1ed9c v\u00e0o \u0111\u1eb7c \u0111i\u1ec3m kinh doanh c\u1ee7a doanh nghi\u1ec7p<\/span><\/li>\n
              2. \u00a0Chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ea3o qu\u1ea3n h\u00e0ng t\u1ed3n kho ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh mua h\u00e0ng ho\u1eb7c ti\u1ebfp t\u1ee5c qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, ch\u1ebf bi\u1ebfn th\u00ec \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho. Chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ea3o qu\u1ea3n h\u00e0ng t\u1ed3n kho li\u00ean quan \u0111\u1ebfn vi\u1ec7c ti\u00eau th\u1ee5 h\u00e0ng t\u1ed3n kho th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed b\u00e1n h\u00e0ng.<\/span><\/li>\n<\/ol>\n

                Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho theo Th\u00f4ng t\u01b0 133\u00a0<\/span><\/h2>\n

                \u0110\u1ec3 hi\u1ec3u th\u00eam v\u1ec1 Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n cho doanh nghi\u1ec7p v\u1eeba v\u00e0 nh\u1ecf, m\u1eddi c\u00e1c b\u1ea1n xem th\u00eam nh\u1eefng b\u00e0i vi\u1ebft:<\/span><\/p>\n

                \u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/a><\/span><\/p>\n

                \u0110\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 trong k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/a><\/span><\/p>\n

                Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n h\u00e0ng g\u1eedi \u0111i b\u00e1n theo Th\u00f4ng t\u01b0 133 \u2013 TK 157<\/a><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

                Ng\u00e0y 26\/08\/2016, B\u1ed9 T\u00e0i ch\u00ednh v\u1eeba ban h\u00e0nh Th\u00f4ng t\u01b0 133\/2016\/TT-BTC v\u1ec1 vi\u1ec7c h\u01b0\u1edbng d\u1eabn Ch\u1ebf \u0111\u1ed9 K\u1ebf to\u00e1n Doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba thay th\u1ebf Quy\u1ebft \u0111\u1ecbnh s\u1ed1 48\/2006\/Q\u0110-BTC.\u00a0Th\u00f4ng t\u01b0 n\u00e0y c\u00f3 hi\u1ec7u l\u1ef1c thi h\u00e0nh t\u1eeb ng\u00e0y 01\/01\/2017. \u0110\u1ec3 gi\u00fap cho doanh nghi\u1ec7p n\u1eafm b\u1eaft k\u1ecbp th\u1eddi v\u00e0 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c thay \u0111\u1ed5i..<\/p>\n","protected":false},"author":7,"featured_media":25360,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3332,3333],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25425"}],"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=25425"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25425\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/25360"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25425"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25425"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}