{"id":25457,"date":"2016-09-20T04:37:22","date_gmt":"2016-09-20T04:37:22","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25457"},"modified":"2016-09-20T04:37:22","modified_gmt":"2016-09-20T04:37:22","slug":"nguyen-tac-ke-toan-thanh-pham-theo-thong-tu-133-tk-155","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25457","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n th\u00e0nh ph\u1ea9m theo Th\u00f4ng t\u01b0 133 – TK 155"},"content":{"rendered":"
\"Th\u00f4ng<\/a>

Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/span>
K\u1ebf to\u00e1n Thu\u1ebf Centax<\/span><\/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 th\u00e0nh ph\u1ea9m theo Th\u00f4ng t\u01b0 133 – TK 155<\/span><\/strong><\/h2>\n

1. Nguy\u00ean t<\/strong>\u1eafc k\u1ebf to\u00e1n th\u00e0nh ph\u1ea9m<\/strong><\/h2>\n

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng c\u1ee7a c\u00e1c lo\u1ea1i th\u00e0nh ph\u1ea9m c\u1ee7a doanh nghi\u1ec7p. Th\u00e0nh ph\u1ea9m l\u00e0 nh\u1eefng s\u1ea3n ph\u1ea9m \u0111\u00e3 k\u1ebft th\u00fac qu\u00e1 tr\u00ecnh ch\u1ebf bi\u1ebfn do c\u00e1c b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t c\u1ee7a doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ho\u1eb7c thu\u00ea ngo\u00e0i gia c\u00f4ng xong \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m nghi\u1ec7m ph\u00f9 h\u1ee3p v\u1edbi ti\u00eau chu\u1ea9n k\u1ef9 thu\u1eadt v\u00e0 nh\u1eadp kho.<\/span><\/p>\n

Trong giao d\u1ecbch xu\u1ea5t kh\u1ea9u \u1ee7y th\u00e1c, t\u00e0i kho\u1ea3n n\u00e0y ch\u1ec9 s\u1eed d\u1ee5ng t\u1ea1i b\u00ean giao \u1ee7y th\u00e1c, kh\u00f4ng s\u1eed d\u1ee5ng t\u1ea1i b\u00ean nh\u1eadn \u1ee7y th\u00e1c (b\u00ean nh\u1eadn gi\u1eef h\u1ed9).<\/span><\/p>\n

b) Th\u00e0nh ph\u1ea9m do c\u00e1c b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t ch\u00ednh v\u00e0 s\u1ea3n xu\u1ea5t ph\u1ee5 c\u1ee7a doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ra ph\u1ea3i \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 theo gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t (gi\u00e1 g\u1ed1c), bao g\u1ed3m:<\/span><\/p>\n

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\u1ea3n xu\u1ea5t chung v\u00e0 nh\u1eefng chi ph\u00ed kh\u00e1c c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m.<\/span><\/p>\n

c) Kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 g\u1ed1c th\u00e0nh ph\u1ea9m c\u00e1c chi ph\u00ed sau:<\/span><\/p>\n

– Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, chi ph\u00ed nh\u00e2n c\u00f4ng v\u00e0 c\u00e1c chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh kh\u00e1c ph\u00e1t sinh tr\u00ean m\u1ee9c b\u00ecnh th\u01b0\u1eddng;<\/span><\/p>\n

– Chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ea3o qu\u1ea3n h\u00e0ng t\u1ed3n kho tr\u1eeb c\u00e1c kho\u1ea3n chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ea3o qu\u1ea3n h\u00e0ng t\u1ed3n kho c\u1ea7n thi\u1ebft cho qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t ti\u1ebfp theo v\u00e0 chi ph\u00ed b\u1ea3o qu\u1ea3n trong qu\u00e1 tr\u00ecnh mua h\u00e0ng;<\/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

d) Th\u00e0nh ph\u1ea9m thu\u00ea ngo\u00e0i gia c\u00f4ng ch\u1ebf bi\u1ebfn \u0111\u01b0\u1ee3c \u0111\u00e1nh gi\u00e1 theo gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf gia c\u00f4ng ch\u1ebf bi\u1ebfn bao g\u1ed3m: Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp, chi ph\u00ed thu\u00ea gia c\u00f4ng v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn qu\u00e1 tr\u00ecnh gia c\u00f4ng.<\/span><\/p>\n

\u0111) Vi\u1ec7c t\u00ednh gi\u00e1 tr\u1ecb th\u00e0nh ph\u1ea9m xu\u1ea5t kho \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo m\u1ed9t trong ba ph\u01b0\u01a1ng ph\u00e1p: Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 th\u1ef1c t\u1ebf \u0111\u00edch danh; 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; Ph\u01b0\u01a1ng ph\u00e1p Nh\u1eadp tr\u01b0\u1edbc – Xu\u1ea5t tr\u01b0\u1edbc.<\/span><\/p>\n

e) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean, n\u1ebfu k\u1ebf to\u00e1n chi ti\u1ebft nh\u1eadp, xu\u1ea5t kho th\u00e0nh ph\u1ea9m h\u00e0ng ng\u00e0y \u0111\u01b0\u1ee3c ghi s\u1ed5 theo gi\u00e1 h\u1ea1ch to\u00e1n (c\u00f3 th\u1ec3 l\u00e0 gi\u00e1 th\u00e0nh k\u1ebf ho\u1ea1ch ho\u1eb7c gi\u00e1 nh\u1eadp kho \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh th\u1ed1ng nh\u1ea5t). Cu\u1ed1i k\u1ef3, k\u1ebf to\u00e1n ph\u1ea3i t\u00ednh gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf c\u1ee7a th\u00e0nh ph\u1ea9m nh\u1eadp kho v\u00e0 x\u00e1c \u0111\u1ecbnh h\u1ec7 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf v\u00e0 gi\u00e1 h\u1ea1ch to\u00e1n c\u1ee7a th\u00e0nh ph\u1ea9m (t\u00ednh c\u1ea3 s\u1ed1 ch\u00eanh l\u1ec7ch c\u1ee7a th\u00e0nh ph\u1ea9m \u0111\u1ea7u k\u1ef3) l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf c\u1ee7a th\u00e0nh ph\u1ea9m nh\u1eadp, xu\u1ea5t kho trong k\u1ef3 (s\u1eed d\u1ee5ng c\u00f4ng th\u1ee9c t\u00ednh \u0111\u00e3 n\u00eau \u1edf ph\u1ea7n gi\u1ea3i th\u00edch T\u00e0i kho\u1ea3n 152 \u201cNguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u\u201d).<\/span><\/p>\n

g) K\u1ebf to\u00e1n chi ti\u1ebft th\u00e0nh ph\u1ea9m ph\u1ea3i th\u1ef1c hi\u1ec7n theo t\u1eebng kho, t\u1eebng lo\u1ea1i, nh\u00f3m, th\u1ee9 th\u00e0nh ph\u1ea9m<\/span><\/p>\n

2. K<\/strong>\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 155 – Th\u00e0nh ph\u1ea9m<\/strong><\/h2>\n

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

– Tr\u1ecb gi\u00e1 c\u1ee7a th\u00e0nh ph\u1ea9m nh\u1eadp kho;<\/span><\/p>\n

– Tr\u1ecb gi\u00e1 c\u1ee7a th\u00e0nh ph\u1ea9m th\u1eeba khi ki\u1ec3m k\u00ea;<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a th\u00e0nh ph\u1ea9m t\u1ed3n kho 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 th\u1ef1c t\u1ebf c\u1ee7a th\u00e0nh ph\u1ea9m xu\u1ea5t kho;<\/span><\/p>\n

– Tr\u1ecb gi\u00e1 c\u1ee7a th\u00e0nh ph\u1ea9m thi\u1ebfu h\u1ee5t khi ki\u1ec3m k\u00ea;<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a th\u00e0nh ph\u1ea9m t\u1ed3n kho \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 th\u1ef1c t\u1ebf c\u1ee7a th\u00e0nh ph\u1ea9m 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 th\u00e0nh ph\u1ea9m theo Th\u00f4ng t\u01b0 133 – TK 155<\/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

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 mua \u0111ang \u0111i \u0111\u01b0\u1eddng theo Th\u00f4ng t\u01b0 133 \u2013 TK 151<\/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":[3291,3320],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25457"}],"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=25457"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25457\/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=25457"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25457"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}