{"id":25434,"date":"2016-09-19T06:30:57","date_gmt":"2016-09-19T06:30:57","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25434"},"modified":"2016-09-19T03:36:01","modified_gmt":"2016-09-19T03:36:01","slug":"nguyen-tac-ke-toan-hang-mua-dang-di-duong-theo-thong-tu-133-tk-151","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25434","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n h\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng theo Th\u00f4ng t\u01b0 133 – TK 151"},"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 mua \u0111ang \u0111i \u0111\u01b0\u1eddng theo Th\u00f4ng t\u01b0 133 – TK 151<\/span><\/strong><\/h2>\n

1. Nguy\u00ean t<\/strong>\u1eafc k\u1ebf to\u00e1n<\/strong><\/h2>\n

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh tr\u1ecb gi\u00e1 c\u1ee7a c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 (nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u; c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5; h\u00e0ng h\u00f3a) mua ngo\u00e0i \u0111\u00e3 thu\u1ed9c quy\u1ec1n s\u1edfh\u1eefu c\u1ee7a doanh nghi\u1ec7p nh\u01b0ng \u0111\u1ebfn cu\u1ed1i k\u1ef3 v\u1eabn c\u00f2n \u0111ang tr\u00ean \u0111\u01b0\u1eddng v\u1eadn chuy\u1ec3n, \u1edf b\u1ebfn c\u1ea3ng, b\u1ebfn b\u00e3i ho\u1eb7c \u0111\u00e3 v\u1ec1 \u0111\u1ebfn doanh nghi\u1ec7p nh\u01b0ng \u0111ang ch\u1edd ki\u1ec3m nh\u1eadn nh\u1eadp.<\/span><\/p>\n

b) H\u00e0ng h\u00f3a, v\u1eadt t\u01b0 \u0111\u01b0\u1ee3c coi l\u00e0 thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p nh\u01b0ng ch\u01b0a nh\u1eadp kho, bao g\u1ed3m:<\/span><\/p>\n

– H\u00e0ng h\u00f3a, v\u1eadt t\u01b0 mua ngo\u00e0i \u0111\u00e3 thanh to\u00e1n ti\u1ec1n ho\u1eb7c \u0111\u00e3 ch\u1ea5p nh\u1eadn thanh to\u00e1n nh\u01b0ng c\u00f2n \u0111\u1ec3 \u1edf kho\u00a0\u00a0ng\u01b0\u1eddi b\u00e1n, \u1edf b\u1ebfn c\u1ea3ng, b\u1ebfn b\u00e3i ho\u1eb7c \u0111ang tr\u00ean \u0111\u01b0\u1eddng v\u1eadn chuy\u1ec3n;<\/span><\/p>\n

c) K\u1ebf to\u00e1n h\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean T\u00e0i kho\u1ea3n 151 theo nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c.<\/span><\/p>\n

d) H\u00e0ng ng\u00e0y, khi nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n mua h\u00e0ng nh\u01b0ng h\u00e0ng ch\u01b0a v\u1ec1 nh\u1eadp kho, k\u1ebf to\u00e1n ch\u01b0a ghi s\u1ed5 m\u00e0 ti\u1ebfn h\u00e0nh \u0111\u1ed1i chi\u1ebfu v\u1edbi h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf v\u00e0 l\u01b0u h\u00f3a \u0111\u01a1n v\u00e0o t\u1eadp h\u1ed3 s\u01a1 ri\u00eang: \u201cH\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng\u201d.<\/span><\/p>\n

Trong k\u1ef3, n\u1ebfu h\u00e0ng v\u1ec1 nh\u1eadp kho, k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o phi\u1ebfu nh\u1eadp kho v\u00e0 h\u00f3a \u0111\u01a1n mua h\u00e0ng ghi s\u1ed5 tr\u1ef1c ti\u1ebfp v\u00e0o c\u00e1c T\u00e0i kho\u1ea3n 152 \u201cNguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u\u201d, T\u00e0i kho\u1ea3n 153 \u201cC\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5\u201d, T\u00e0i kho\u1ea3n 156 \u201cH\u00e0ng h\u00f3a\u201d.<\/span><\/p>\n

\u0111) N\u1ebfu cu\u1ed1i k\u1ef3 h\u00e0ng v\u1eabn ch\u01b0a v\u1ec1 th\u00ec c\u0103n c\u1ee9 h\u00f3a \u0111\u01a1n mua h\u00e0ng ghi v\u00e0o T\u00e0i kho\u1ea3n 151 \u201cH\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng\u201d. K\u1ebf to\u00e1n ph\u1ea3i m\u1edf chi ti\u1ebft \u0111\u1ec3 theo d\u00f5i h\u00e0ng \u00a0mua \u0111ang \u0111i \u0111\u01b0\u1eddng theo t\u1eebng ch\u1ee7ng lo\u1ea1i h\u00e0ng h\u00f3a, v\u1eadt t\u01b0, t\u1eebng l\u00f4 h\u00e0ng, t\u1eebng h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf.<\/span><\/p>\n

2. K<\/strong>\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 151 – H\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng<\/strong><\/h2>\n

B\u00ean N<\/strong>\u1ee3:<\/strong><\/span><\/p>\n

– Tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 \u0111\u00e3 mua \u0111ang \u0111i \u0111\u01b0\u1eddng;<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 mua \u0111ang \u0111i \u0111\u01b0\u1eddng cu\u1ed1i k\u1ef3 (tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3).<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/strong><\/p>\n

– Tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 \u0111\u00e3 mua \u0111ang \u0111i \u0111\u01b0\u1eddng \u0111\u00e3 v\u1ec1 nh\u1eadp kho ho\u1eb7c \u0111\u00e3 chuy\u1ec3n giao th\u1eb3ng cho kh\u00e1ch h\u00e0ng;<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 \u0111\u00e3 mua \u0111ang \u0111i \u0111\u01b0\u1eddng \u0111\u1ea7u k\u1ef3 (tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3).<\/span><\/p>\n

S<\/strong>\u1ed1 d\u01b0 b\u00ean N\u1ee3: <\/strong><\/span><\/p>\n

Tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 \u0111\u00e3 mua nh\u01b0ng c\u00f2n \u0111ang \u0111i \u0111\u01b0\u1eddng (ch\u01b0a v\u1ec1 nh\u1eadp kho doanh nghi\u1ec7p). <\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n h\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng theo Th\u00f4ng t\u01b0 133 – TK 151<\/span><\/strong><\/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 g\u1eedi \u0111i b\u00e1n theo Th\u00f4ng t\u01b0 133 \u2013 TK 157<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ti\u1ec1n theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n t\u1ea1m \u1ee9ng theo Th\u00f4ng t\u01b0 133 \u2013 TK 141<\/span><\/a><\/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":[3291,3334,3335],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25434"}],"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=25434"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25434\/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=25434"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25434"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}