{"id":25464,"date":"2016-09-20T03:35:34","date_gmt":"2016-09-20T03:35:34","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25464"},"modified":"2016-09-20T10:33:38","modified_gmt":"2016-09-20T10:33:38","slug":"nguyen-tac-ke-toan-hang-gui-di-ban-theo-thong-tu-133-tk-157","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25464","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n h\u00e0ng g\u1eedi \u0111i b\u00e1n theo Th\u00f4ng t\u01b0 133 – TK 157"},"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 g\u1eedi \u0111i b\u00e1n theo Th\u00f4ng t\u01b0 133 – TK 157<\/span><\/strong><\/h2>\n

1. Nguy\u00ean t<\/strong>\u1eafc k\u1ebf to\u00e1n h\u00e0ng g\u1eedi \u0111i b\u00e1n<\/strong><\/h2>\n

a) H\u00e0ng g\u1eedi \u0111i b\u00e1n ph\u1ea3n \u00e1nh tr\u00ean T\u00e0i kho\u1ea3n 157 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c. Ch\u1ec9 ph\u1ea3n \u00e1nh v\u00e0o T\u00e0i kho\u1ea3n 157 \u201cH\u00e0ng g\u1eedi \u0111i b\u00e1n\u201d tr\u1ecb gi\u00e1 c\u1ee7a h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m \u0111\u00e3 g\u1eedi \u0111i cho kh\u00e1ch h\u00e0ng, g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi, d\u1ecbch v\u1ee5 \u0111\u00e3 ho\u00e0n th\u00e0nh b\u00e0n giao cho kh\u00e1ch h\u00e0ng theo h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf ho\u1eb7c \u0111\u01a1n \u0111\u1eb7t h\u00e0ng, nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n (ch\u01b0a \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 doanh thu b\u00e1n h\u00e0ng trong k\u1ef3 \u0111\u1ed1i v\u1edbi s\u1ed1 h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m \u0111\u00e3 g\u1eedi \u0111i, d\u1ecbch v\u1ee5 \u0111\u00e3 cung c\u1ea5p cho kh\u00e1ch h\u00e0ng).<\/span><\/p>\n

b) H\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m ph\u1ea3n \u00e1nh tr\u00ean t\u00e0i kho\u1ea3n n\u00e0y v\u1eabn thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p, k\u1ebf to\u00e1n ph\u1ea3i m\u1edf s\u1ed5 chi ti\u1ebft theo d\u00f5i t\u1eebng lo\u1ea1i h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m, t\u1eebng l\u1ea7n g\u1eedi h\u00e0ng t\u1eeb khi g\u1eedi \u0111i cho \u0111\u1ebfn khi \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n. <\/span><\/p>\n

c) Kh\u00f4ng ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ed1c x\u1ebfp,… chi h\u1ed9 kh\u00e1ch h\u00e0ng. T\u00e0i kho\u1ea3n 157 c\u00f3 th\u1ec3 m\u1edf chi ti\u1ebft \u0111\u1ec3 theo d\u00f5i t\u1eebng lo\u1ea1i h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m g\u1eedi \u0111i b\u00e1n, d\u1ecbch v\u1ee5 \u0111\u00e3 cung c\u1ea5p cho t\u1eebng kh\u00e1ch h\u00e0ng, cho t\u1eebng c\u01a1 s\u1edf nh\u1eadn \u0111\u1ea1i l\u00fd.<\/span><\/p>\n

3. K<\/strong>\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 157 – H\u00e0ng g\u1eedi \u0111i b\u00e1n<\/strong><\/h2>\n

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

– Tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m \u0111\u00e3 g\u1eedi cho kh\u00e1ch h\u00e0ng, g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi;<\/span><\/p>\n

– Tr\u1ecb gi\u00e1 d\u1ecbch v\u1ee5 \u0111\u00e3 cung c\u1ea5p cho kh\u00e1ch h\u00e0ng nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n;<\/span><\/p>\n

– Cu\u1ed1i k\u1ef3 k\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m \u0111\u00e3 g\u1eedi \u0111i b\u00e1n ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n 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 h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m g\u1eedi \u0111i b\u00e1n, d\u1ecbch v\u1ee5 \u0111\u00e3 cung c\u1ea5p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n;<\/span><\/p>\n

– Tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m, d\u1ecbch v\u1ee5 \u0111\u00e3 g\u1eedi \u0111i b\u1ecb kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i;<\/span><\/p>\n

– \u0110\u1ea7u k\u1ef3 k\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m \u0111\u00e3 g\u1eedi \u0111i b\u00e1n, d\u1ecbch v\u1ee5 \u0111\u00e3 cung c\u1ea5p ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n \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 h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m \u0111\u00e3 g\u1eedi \u0111i, d\u1ecbch v\u1ee5 \u0111\u00e3 cung c\u1ea5p ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n trong k\u1ef3.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n h\u00e0ng g\u1eedi \u0111i b\u00e1n theo Th\u00f4ng t\u01b0 133 – TK 157<\/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

\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

\u0110\u1ed1i t\u01b0\u1ee3ng \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133\/2016\/TT-<\/a><\/span><\/p>\n

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":[3291,3319],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25464"}],"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=25464"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25464\/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=25464"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25464"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}