{"id":25427,"date":"2016-12-16T02:10:34","date_gmt":"2016-12-16T02:10:34","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25427"},"modified":"2016-12-16T01:37:23","modified_gmt":"2016-12-16T01:37:23","slug":"cac-phuong-phap-ke-toan-hang-ton-kho-theo-thong-tu-133","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25427","title":{"rendered":"C\u00e1c ph\u01b0\u01a1ng ph\u00e1p 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

C\u00e1c ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho theo Th\u00f4ng t\u01b0 133<\/span><\/strong><\/h2>\n

C\u00f3 hai ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho l\u00e0:<\/span><\/p>\n

1. Ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean:<\/span><\/h2>\n

Ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean l\u00e0 ph\u01b0\u01a1ng ph\u00e1p theo d\u00f5i v\u00e0 ph\u1ea3n \u00e1nh th\u01b0\u1eddng xuy\u00ean, li\u00ean t\u1ee5c, c\u00f3 h\u1ec7 th\u1ed1ng t\u00ecnh h\u00ecnh nh\u1eadp, xu\u1ea5t, t\u1ed3n v\u1eadt t\u01b0, h\u00e0ng h\u00f3a tr\u00ean s\u1ed5 k\u1ebf to\u00e1n. Trong tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean, c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 hi\u1ec7n c\u00f3, t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m c\u1ee7a v\u1eadt t\u01b0, h\u00e0ng h\u00f3a. V\u00ec v\u1eady, gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho tr\u00ean s\u1ed5 k\u1ebf to\u00e1n c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u1edf b\u1ea5t k\u1ef3 th\u1eddi \u0111i\u1ec3m n\u00e0o trong k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/p>\n

Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, c\u0103n c\u1ee9 v\u00e0o s\u1ed1 li\u1ec7u ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf h\u00e0ng t\u1ed3n kho, so s\u00e1nh, \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed1 li\u1ec7u h\u00e0ng t\u1ed3n kho tr\u00ean s\u1ed5 k\u1ebf to\u00e1n. V\u1ec1 nguy\u00ean t\u1eafc s\u1ed1 t\u1ed3n kho th\u1ef1c t\u1ebf ph\u1ea3i lu\u00f4n ph\u00f9 h\u1ee3p v\u1edbi s\u1ed1 t\u1ed3n kho tr\u00ean s\u1ed5 k\u1ebf to\u00e1n. N\u1ebfu c\u00f3 ch\u00eanh l\u1ec7ch ph\u1ea3i truy t\u00ecm nguy\u00ean nh\u00e2n v\u00e0 c\u00f3 gi\u1ea3i ph\u00e1p x\u1eed l\u00fd k\u1ecbp th\u1eddi. Ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean th\u01b0\u1eddng \u00e1p d\u1ee5ng cho c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t (c\u00f4ng nghi\u1ec7p, x\u00e2y l\u1eafp…) v\u00e0 c\u00e1c doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i kinh doanh c\u00e1c m\u1eb7t h\u00e0ng c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn nh\u01b0 m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, h\u00e0ng c\u00f3 k\u1ef9 thu\u1eadt, ch\u1ea5t l\u01b0\u1ee3ng cao…<\/span><\/p>\n

2. Ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3:<\/span><\/h2>\n

– Ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3 l\u00e0 ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n c\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb t\u1ed3n kho cu\u1ed1i k\u1ef3 v\u1eadt t\u01b0, h\u00e0ng h\u00f3a tr\u00ean s\u1ed5 k\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p v\u00e0 t\u1eeb \u0111\u00f3 t\u00ednh gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 \u0111\u00e3 xu\u1ea5t trong k\u1ef3 theo c\u00f4ng th\u1ee9c:<\/span><\/p>\n\n\n\n
\u00a0<\/caption>\n
Tr\u1ecb gi\u00e1 h\u00e0ng xu\u1ea5t kho trong k\u1ef3<\/span><\/td>\n=<\/span><\/td>\nTr\u1ecb gi\u00e1 h\u00e0ng<\/span>t\u1ed3n kho \u0111\u1ea7u k\u1ef3<\/span><\/td>\n\u00a0+<\/span><\/td>\nT\u1ed5ng tr\u1ecb gi\u00e1 h\u00e0ng<\/span>nh\u1eadp kho trong k\u1ef3<\/span><\/td>\n\u00a0–<\/span><\/td>\n\u00a0<\/span>Tr\u1ecb gi\u00e1 h\u00e0ng t\u1ed3n<\/span>kho cu\u1ed1i k\u1ef3<\/span>\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

\u00a0<\/span><\/p>\n

– Theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3, m\u1ecdi bi\u1ebfn \u0111\u1ed9ng c\u1ee7a v\u1eadt t\u01b0, h\u00e0ng h\u00f3a (nh\u1eadp kho, xu\u1ea5t kho) kh\u00f4ng theo d\u00f5i, ph\u1ea3n \u00e1nh tr\u00ean c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho. Gi\u00e1 tr\u1ecb c\u1ee7a v\u1eadt t\u01b0, h\u00e0ng h\u00f3a mua v\u00e0 nh\u1eadp kho trong k\u1ef3 \u0111\u01b0\u1ee3c theo d\u00f5i, ph\u1ea3n \u00e1nh tr\u00ean T\u00e0i kho\u1ea3n 611 \u201cMua h\u00e0ng\u201d.<\/span><\/p>\n

– C\u00f4ng t\u00e1c ki\u1ec3m k\u00ea v\u1eadt t\u01b0, h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c ti\u1ebfn h\u00e0nh cu\u1ed1i m\u1ed7i k\u1ef3 k\u1ebf to\u00e1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 v\u1eadt t\u01b0, h\u00e0ng h\u00f3a t\u1ed3n kho th\u1ef1c t\u1ebf, tr\u1ecb gi\u00e1 v\u1eadt t\u01b0, h\u00e0ng h\u00f3a xu\u1ea5t kho trong k\u1ef3 (ti\u00eau d\u00f9ng cho s\u1ea3n xu\u1ea5t ho\u1eb7c xu\u1ea5t b\u00e1n) l\u00e0m c\u0103n c\u1ee9 ghi s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a T\u00e0i kho\u1ea3n 611 \u201cMua h\u00e0ng\u201d. Nh\u01b0 v\u1eady, khi \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3, c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho ch\u1ec9 s\u1eed d\u1ee5ng \u1edf \u0111\u1ea7u k\u1ef3 k\u1ebf to\u00e1n (\u0111\u1ec3 k\u1ebft chuy\u1ec3n s\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3) v\u00e0 cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n (\u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3).<\/span><\/p>\n

– Ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3 th\u01b0\u1eddng \u00e1p d\u1ee5ng \u1edf c\u00e1c doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u ch\u1ee7ng lo\u1ea1i h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 v\u1edbi quy c\u00e1ch, m\u1eabu m\u00e3 r\u1ea5t kh\u00e1c nhau, gi\u00e1 tr\u1ecb th\u1ea5p, h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 xu\u1ea5t d\u00f9ng ho\u1eb7c xu\u1ea5t b\u00e1n th\u01b0\u1eddng xuy\u00ean (c\u1eeda h\u00e0ng b\u00e1n l\u1ebb…).<\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3 h\u00e0ng t\u1ed3n kho c\u00f3 \u01b0u \u0111i\u1ec3m l\u00e0 \u0111\u01a1n gi\u1ea3n, gi\u1ea3m nh\u1eb9 kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c h\u1ea1ch to\u00e1n. Nh\u01b0ng \u0111\u1ed9 ch\u00ednh x\u00e1c v\u1ec1 gi\u00e1 tr\u1ecb v\u1eadt t\u01b0, h\u00e0ng h\u00f3a xu\u1ea5t d\u00f9ng, xu\u1ea5t b\u00e1n b\u1ecb \u1ea3nh h\u01b0\u1edfng c\u1ee7a ch\u1ea5t l\u01b0\u1ee3ng c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd t\u1ea1i kho, qu\u1ea7y, b\u1ebfn b\u00e3i.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: C\u00e1c ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho theo Th\u00f4ng t\u01b0 133<\/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

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho theo Th\u00f4ng t\u01b0 133<\/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

\u0110\u0103ng k\u00fd s\u1eeda \u0111\u1ed5i Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/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":[3291,3337],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25427"}],"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=25427"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25427\/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=25427"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25427"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}