{"id":25443,"date":"2016-09-20T02:00:33","date_gmt":"2016-09-20T02:00:33","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25443"},"modified":"2016-09-20T01:32:11","modified_gmt":"2016-09-20T01:32:11","slug":"nguyen-tac-ke-toan-chi-phi-kinh-doanh-do-dang-theo-thong-tu-133-tk-154","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25443","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n chi ph\u00ed kinh doanh d\u1edf dang theo Th\u00f4ng t\u01b0 133 – TK 154"},"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 chi ph\u00ed kinh doanh d\u1edf dang theo Th\u00f4ng t\u01b0 133 – TK 154<\/span><\/strong><\/h2>\n

1. Nguy\u00ean t<\/strong>\u1eafc k\u1ebf to\u00e1n chi ph\u00ed kinh doanh d\u1edf dang<\/strong><\/h2>\n

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u1ed5ng h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh ph\u1ee5c v\u1ee5 cho vi\u1ec7c t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 \u1edf doanh nghi\u1ec7p h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean. \u1ede nh\u1eefng 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, T\u00e0i kho\u1ea3n 154 ch\u1ec9 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 d\u1edf dang \u0111\u1ea7u k\u1ef3 v\u00e0 cu\u1ed1i k\u1ef3.<\/span><\/p>\n

b) T\u00e0i kho\u1ea3n 154 “Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang” ph\u1ea3n \u00e1nh chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh ph\u00e1t sinh trong k\u1ef3; chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 ho\u00e0n th\u00e0nh trong k\u1ef3; chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang \u0111\u1ea7u k\u1ef3, cu\u1ed1i k\u1ef3 c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh ch\u00ednh, ph\u1ee5 v\u00e0 thu\u00ea ngo\u00e0i gia c\u00f4ng ch\u1ebf bi\u1ebfn \u1edf c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ho\u1eb7c \u1edf c\u00e1c doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5. T\u00e0i kho\u1ea3n 154 c\u0169ng ph\u1ea3n \u00e1nh chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, gia c\u00f4ng ch\u1ebf bi\u1ebfn, ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a c\u00e1c doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i, n\u1ebfu c\u00f3 t\u1ed5 ch\u1ee9c c\u00e1c lo\u1ea1i h\u00ecnh ho\u1ea1t \u0111\u1ed9ng n\u00e0y. <\/span><\/p>\n

c) Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh h\u1ea1ch to\u00e1n tr\u00ean T\u00e0i kho\u1ea3n 154 ph\u1ea3i \u0111\u01b0\u1ee3c chi ti\u1ebft theo \u0111\u1ecba \u0111i\u1ec3m ph\u00e1t sinh chi ph\u00ed (ph\u00e2n x\u01b0\u1edfng, b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t, \u0111\u1ed9i s\u1ea3n xu\u1ea5t, c\u00f4ng tr\u01b0\u1eddng,…); theo lo\u1ea1i, nh\u00f3m s\u1ea3n ph\u1ea9m, ho\u1eb7c chi ti\u1ebft, b\u1ed9 ph\u1eadn s\u1ea3n ph\u1ea9m; theo t\u1eebng lo\u1ea1i d\u1ecbch v\u1ee5 ho\u1eb7c theo t\u1eebng c\u00f4ng \u0111o\u1ea1n d\u1ecbch v\u1ee5.<\/span><\/p>\n

d) Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh ph\u1ea3n \u00e1nh tr\u00ean T\u00e0i kho\u1ea3n 154 g\u1ed3m nh\u1eefng chi ph\u00ed sau:<\/span><\/p>\n

– Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp;<\/span><\/p>\n

– Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp;<\/span><\/p>\n

– Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng (\u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y l\u1eafp);<\/span><\/p>\n

– Chi ph\u00ed s\u1ea3n xu\u1ea5t chung.<\/span><\/p>\n

\u0111) Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, chi ph\u00ed nh\u00e2n c\u00f4ng v\u01b0\u1ee3t tr\u00ean m\u1ee9c b\u00ecnh th\u01b0\u1eddng v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh kh\u00f4ng ph\u00e2n b\u1ed5 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho m\u00e0 ph\u1ea3i t\u00ednh v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/p>\n

e) Cu\u1ed1i k\u1ef3, ph\u00e2n b\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chungbi\u1ebfn \u0111\u1ed5i v\u00e0o chi ph\u00ed ch\u1ebf bi\u1ebfn cho m\u1ed7i \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m theo chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t<\/span><\/p>\n

g) Kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o T\u00e0i kho\u1ea3n 154 nh\u1eefng chi ph\u00ed sau:<\/span><\/p>\n

– Chi ph\u00ed b\u00e1n h\u00e0ng;<\/span><\/p>\n

– Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p;<\/span><\/p>\n

– Chi ph\u00ed t\u00e0i ch\u00ednh;<\/span><\/p>\n

– Chi ph\u00ed kh\u00e1c;<\/span><\/p>\n

– Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/span><\/p>\n

– Chi \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c trang tr\u1ea3i b\u1eb1ng ngu\u1ed3n kh\u00e1c.<\/span><\/p>\n

2. K<\/strong>\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t,<\/strong> kinh doanh d<\/strong>\u1edf dang<\/strong><\/h2>\n

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

– C\u00e1c chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp, chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp, chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng, chi ph\u00ed s\u1ea3n xu\u1ea5t chung ph\u00e1t sinh trong k\u1ef3 li\u00ean quan \u0111\u1ebfn s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m v\u00e0 chi ph\u00ed th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5;<\/span><\/p>\n

– C\u00e1c chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp, chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp, chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng, chi ph\u00ed s\u1ea3n xu\u1ea5t chung ph\u00e1t sinh trong k\u1ef3 li\u00ean quan \u0111\u1ebfn gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp c\u00f4ng tr\u00ecnh ho\u1eb7c gi\u00e1 th\u00e0nh x\u00e2y l\u1eafp theo gi\u00e1 kho\u00e1n n\u1ed9i b\u1ed9;<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang 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

– Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t th\u1ef1c t\u1ebf c\u1ee7a s\u1ea3n ph\u1ea9m \u0111\u00e3 ch\u1ebf t\u1ea1o xong nh\u1eadp kho, chuy\u1ec3n \u0111i b\u00e1n, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 ngay ho\u1eb7c s\u1eed d\u1ee5ng ngay v\u00e0o ho\u1ea1t \u0111\u1ed9ng XDCB;<\/span><\/p>\n

– Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh b\u00e0n giao t\u1eebng ph\u1ea7n, ho\u1eb7c to\u00e0n b\u1ed9 ti\u00eau th\u1ee5 trong k\u1ef3; ho\u1eb7c b\u00e0n giao cho doanh nghi\u1ec7p nh\u1eadn th\u1ea7u ch\u00ednh x\u00e2y l\u1eafp (c\u1ea5p tr\u00ean ho\u1eb7c n\u1ed9i b\u1ed9); ho\u1eb7c gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh ch\u1edd ti\u00eau th\u1ee5;<\/span><\/p>\n

– Chi ph\u00ed th\u1ef1c t\u1ebf c\u1ee7a kh\u1ed1i l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 \u0111\u00e3 ho\u00e0n th\u00e0nh cung c\u1ea5p cho kh\u00e1ch h\u00e0ng;<\/span><\/p>\n

– Tr\u1ecb gi\u00e1 ph\u1ebf li\u1ec7u thu h\u1ed3i, gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m h\u1ecfng kh\u00f4ng s\u1eeda ch\u1eefa \u0111\u01b0\u1ee3c;<\/span><\/p>\n

– Tr\u1ecb gi\u00e1 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, h\u00e0ng ho\u00e1 gia c\u00f4ng xong nh\u1eadp l\u1ea1i kho;<\/span><\/p>\n

– Ph\u1ea3n \u00e1nh chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u, chi ph\u00ed nh\u00e2n c\u00f4ng v\u01b0\u1ee3t tr\u00ean m\u1ee9c b\u00ecnh th\u01b0\u1eddng kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o tr\u1ecb gi\u00e1 h\u00e0ng t\u1ed3n kho m\u00e0 ph\u1ea3i t\u00ednh v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t theo \u0111\u01a1n \u0111\u1eb7t h\u00e0ng, ho\u1eb7c doanh nghi\u1ec7p c\u00f3 chu k\u1ef3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m d\u00e0i m\u00e0 h\u00e0ng k\u1ef3 k\u1ebf to\u00e1n \u0111\u00e3 ph\u1ea3n \u00e1nh chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh v\u00e0o TK 154 \u0111\u1ebfn khi s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh m\u1edbi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o tr\u1ecb gi\u00e1 h\u00e0ng t\u1ed3n kho th\u00ec ph\u1ea3i h\u1ea1ch to\u00e1n v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (C\u00f3 TK 154, N\u1ee3 TK 632);<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang \u0111\u1ea7u k\u1ef3 (tr\u01b0\u1eddng h\u1ee3p<\/span><\/p>\n

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

Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh c\u00f2n d\u1edf dang 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 chi ph\u00ed kinh doanh d\u1edf dang theo Th\u00f4ng t\u01b0 133 – TK 154<\/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 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 theo Th\u00f4ng t\u01b0 133 \u2013 TK 153<\/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":[3291,3327],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25443"}],"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=25443"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25443\/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=25443"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25443"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}