{"id":25441,"date":"2016-09-20T01:24:33","date_gmt":"2016-09-20T01:24:33","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25441"},"modified":"2016-09-20T01:25:16","modified_gmt":"2016-09-20T01:25:16","slug":"nguyen-tac-ke-toan-cong-cu-dung-cu-theo-thong-tu-133-tk-153","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25441","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 theo Th\u00f4ng t\u01b0 133 – TK 153"},"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 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 theo Th\u00f4ng t\u01b0 133 – TK 153<\/span><\/strong><\/h2>\n

1. Nguy\u00ean t<\/strong>\u1eafc k\u1ebf to\u00e1n c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/strong><\/h2>\n

a) T\u00e0i kho\u1ea3n n\u00e0y 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 t\u0103ng, gi\u1ea3m c\u00e1c lo\u1ea1i c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 c\u1ee7a doanh nghi\u1ec7p. C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 l\u00e0 nh\u1eefng t\u01b0 li\u1ec7u lao \u0111\u1ed9ng kh\u00f4ng c\u00f3 \u0111\u1ee7 c\u00e1c ti\u00eau chu\u1ea9n v\u1ec1 gi\u00e1 tr\u1ecb v\u00e0 th\u1eddi gian s\u1eed d\u1ee5ng quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi TSC\u0110. V\u00ec v\u1eady c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd v\u00e0 h\u1ea1ch to\u00e1n nh\u01b0 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u. Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, nh\u1eefng t\u01b0 li\u1ec7u lao \u0111\u1ed9ng sau \u0111\u00e2y n\u1ebfu kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n ghi nh\u1eadn TSC\u0110 th\u00ec \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5:<\/span><\/p>\n

– C\u00e1c \u0111\u00e0 gi\u00e1o, v\u00e1n khu\u00f4n, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 g\u00e1 l\u1eafp chuy\u00ean d\u00f9ng cho s\u1ea3n xu\u1ea5t x\u00e2y l\u1eafp;<\/span><\/p>\n

– C\u00e1c lo\u1ea1i bao b\u00ec b\u00e1n k\u00e8m theo h\u00e0ng h\u00f3a c\u00f3 t\u00ednh ti\u1ec1n ri\u00eang, nh\u01b0ng trong qu\u00e1 tr\u00ecnh b\u1ea3o qu\u1ea3n h\u00e0ng h\u00f3a v\u1eadn chuy\u1ec3n tr\u00ean \u0111\u01b0\u1eddng v\u00e0 d\u1ef1 tr\u1eef trong kho c\u00f3 t\u00ednh gi\u00e1 tr\u1ecb hao m\u00f2n \u0111\u1ec3 tr\u1eeb d\u1ea7n gi\u00e1 tr\u1ecb c\u1ee7a bao b\u00ec;<\/span><\/p>\n

– Nh\u1eefng d\u1ee5ng c\u1ee5, \u0111\u1ed3 ngh\u1ec1 b\u1eb1ng thu\u1ef7 tinh, s\u00e0nh, s\u1ee9;<\/span><\/p>\n

– Ph\u01b0\u01a1ng ti\u1ec7n qu\u1ea3n l\u00fd, \u0111\u1ed3 d\u00f9ng v\u0103n ph\u00f2ng;<\/span><\/p>\n

– Qu\u1ea7n \u00e1o, gi\u00e0y d\u00e9p chuy\u00ean d\u00f9ng \u0111\u1ec3 l\u00e0m vi\u1ec7c,…<\/span><\/p>\n

b) K\u1ebf to\u00e1n nh\u1eadp, xu\u1ea5t, t\u1ed3n kho c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 tr\u00ean T\u00e0i kho\u1ea3n 153 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo gi\u00e1 g\u1ed1c. Nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh gi\u00e1 g\u1ed1c nh\u1eadp kho c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n nh\u01b0 quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u (xem gi\u1ea3i th\u00edch \u1edf TK 152).<\/span><\/p>\n

c) Vi\u1ec7c t\u00ednh gi\u00e1 tr\u1ecb c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 xu\u1ea5t kho c\u0169ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo m\u1ed9t trong ba ph\u01b0\u01a1ng ph\u00e1p sau:<\/span><\/p>\n

– Ph\u01b0\u01a1ng ph\u00e1p Nh\u1eadp tr\u01b0\u1edbc – Xu\u1ea5t tr\u01b0\u1edbc;<\/span><\/p>\n

– Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 th\u1ef1c t\u1ebf \u0111\u00edch danh;<\/span><\/p>\n

– Ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n sau m\u1ed7i l\u1ea7n nh\u1eadp ho\u1eb7c cu\u1ed1i k\u1ef3.<\/span><\/p>\n

d) K\u1ebf to\u00e1n chi ti\u1ebft c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 ph\u1ea3i th\u1ef1c hi\u1ec7n theo t\u1eebng kho, t\u1eebng lo\u1ea1i, t\u1eebng nh\u00f3m, t\u1eebng th\u1ee9 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5. C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 xu\u1ea5t d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh, cho thu\u00ea ph\u1ea3i \u0111\u01b0\u1ee3c theo d\u00f5i v\u1ec1 hi\u1ec7n v\u1eadt v\u00e0 gi\u00e1 tr\u1ecb tr\u00ean s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft theo n\u01a1i s\u1eed d\u1ee5ng, theo \u0111\u1ed1i t\u01b0\u1ee3ng thu\u00ea v\u00e0 ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m v\u1eadt ch\u1ea5 \u0110\u1ed1i v\u1edbi c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn, qu\u00fd hi\u1ebfm ph\u1ea3i c\u00f3 th\u1ec3 th\u1ee9c b\u1ea3o qu\u1ea3n \u0111\u1eb7c bi\u1ec7t.<\/span><\/p>\n

\u0111) \u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 c\u00f3 gi\u00e1 tr\u1ecb nh\u1ecf khi xu\u1ea5t d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh ph\u1ea3i ghi nh\u1eadn to\u00e0n b\u1ed9 m\u1ed9t l\u1ea7n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh.<\/span><\/p>\n

e) Tr\u01b0\u1eddng h\u1ee3p c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, bao b\u00ec lu\u00e2n chuy\u1ec3n, \u0111\u1ed3 d\u00f9ng cho thu\u00ea xu\u1ea5tmd\u00f9ng ho\u1eb7c cho thu\u00ea li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n th\u00ec \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o T\u00e0i kho\u1ea3n 242 \u201cChi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc\u201d v\u00e0 ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n ho\u1eb7c chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh theo t\u1eebng b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng.<\/span><\/p>\n

2. K<\/strong>\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 153 – C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5<\/strong><\/h2>\n

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

– Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 nh\u1eadp kho do mua ngo\u00e0i, t\u1ef1 ch\u1ebf, thu\u00ea ngo\u00e0i gia c\u00f4ng ch\u1ebf bi\u1ebfn, nh\u1eadn g\u00f3p v\u1ed1n;<\/span><\/p>\n

– Tr\u1ecb gi\u00e1 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 cho thu\u00ea nh\u1eadp l\u1ea1i kho;<\/span><\/p>\n

– Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 th\u1eeba ph\u00e1t hi\u1ec7n khi ki\u1ec3m k\u00ea;<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 t\u1ed3n kho cu\u1ed1i k\u1ef3 (tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u1ebf 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 th\u1ef1c t\u1ebf c\u1ee7a c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 xu\u1ea5t kho s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh, cho thu\u00ea ho\u1eb7c g\u00f3p v\u1ed1n;<\/span><\/p>\n

– Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c h\u01b0\u1edfng khi mua c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5;<\/span><\/p>\n

– Tr\u1ecb gi\u00e1 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi b\u00e1n ho\u1eb7c \u0111\u01b0\u1ee3c ng\u01b0\u1eddi b\u00e1n gi\u1ea3m gi\u00e1;<\/span><\/p>\n

– Tr\u1ecb gi\u00e1 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 thi\u1ebfu ph\u00e1t hi\u1ec7n khi ki\u1ec3m k\u00ea;<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 t\u1ed3n kho \u0111\u1ea7u k\u1ef3 (tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u1ebf 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 th\u1ef1c t\u1ebf c\u1ee7a c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 t\u1ed3n kho cu\u1ed1i k\u1ef3.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 theo Th\u00f4ng t\u01b0 133 – TK 153<\/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 nguy\u00ean v\u1eadt li\u1ec7u theo Th\u00f4ng t\u01b0 133 \u2013 TK 152<\/a><\/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<\/a><\/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","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":[3291,3328],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25441"}],"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=25441"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25441\/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=25441"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25441"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}