{"id":25640,"date":"2016-09-29T13:34:04","date_gmt":"2016-09-29T13:34:04","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25640"},"modified":"2016-09-29T13:36:11","modified_gmt":"2016-09-29T13:36:11","slug":"nguyen-tac-ke-toan-doanh-thu-ban-hang-va-cung-cap-dich-vu-theo-thong-tu-133-tk-511","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25640","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 theo th\u00f4ng t\u01b0 133 – TK 511"},"content":{"rendered":"
\"\"<\/a>

Doanh thu theo th\u00f4ng t\u01b0 133\/2016 – 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 doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 theo th\u00f4ng t\u01b0 133 – TK 511<\/span><\/h2>\n

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

1.1. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n c\u1ee7a ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh t\u1eeb c\u00e1c giao d\u1ecbch v\u00e0 c\u00e1c nghi\u1ec7p v\u1ee5 sau:<\/span><\/p>\n

a) B\u00e1n h\u00e0ng h\u00f3a: B\u00e1n s\u1ea3n ph\u1ea9m do doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ra, b\u00e1n h\u00e0ng ho\u00e1 mua v\u00e0o v\u00e0 b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0;<\/span><\/p>\n

b) Cung c\u1ea5p d\u1ecbch v\u1ee5: Th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c \u0111\u00e3 th\u1ecfa thu\u1eadn theo h\u1ee3p \u0111\u1ed3ng trong\u00a0<\/span>m\u1ed9t k\u1ef3, ho\u1eb7c nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n, nh\u01b0 cung c\u1ea5p d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i, du l\u1ecbch, cho thu\u00ea TSC\u0110 theo ph\u01b0\u01a1ng th\u1ee9c cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng, doanh thu h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng.<\/span><\/p>\n

c) Doanh thu kh\u00e1c.<\/span><\/p>\n

1.2. \u0110i\u1ec1u ki\u1ec7n ghi nh\u1eadn doanh thu<\/span><\/p>\n

a) Doanh nghi\u1ec7p ch\u1ec9 ghi nh\u1eadn doanh thu b\u00e1n h\u00e0ng khi \u0111\u1ed3ng th\u1eddi th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n

– Doanh nghi\u1ec7p \u0111\u00e3 chuy\u1ec3n giao ph\u1ea7n l\u1edbn r\u1ee7i ro v\u00e0 l\u1ee3i \u00edch g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1edf h\u1eefu s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua;<\/span><\/p>\n

– Doanh nghi\u1ec7p kh\u00f4ng c\u00f2n n\u1eafm gi\u1eef quy\u1ec1n qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a nh\u01b0 ng\u01b0\u1eddi s\u1edf h\u1eefu ho\u1eb7c quy\u1ec1n ki\u1ec3m so\u00e1t h\u00e0ng h\u00f3a;<\/span><\/p>\n

– Doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u01b0\u01a1ng \u0111\u1ed1i ch\u1eafc ch\u1eafn. Khi h\u1ee3p \u0111\u1ed3ng quy \u0111\u1ecbnh ng\u01b0\u1eddi mua \u0111\u01b0\u1ee3c quy\u1ec1n tr\u1ea3 l\u1ea1i s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, \u0111\u00e3 mua theo nh\u1eefng \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3, doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn doanh thu khi nh\u1eefng \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3 \u0111\u00f3 kh\u00f4ng c\u00f2n t\u1ed3n t\u1ea1i v\u00e0 ng\u01b0\u1eddi mua kh\u00f4ng \u0111\u01b0\u1ee3c quy\u1ec1n tr\u1ea3 l\u1ea1i s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng c\u00f3 quy\u1ec1n tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a d\u01b0\u1edbi h\u00ecnh th\u1ee9c \u0111\u1ed5i l\u1ea1i \u0111\u1ec3 l\u1ea5y h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00e1c);\u00a0<\/span><\/p>\n

– Doanh nghi\u1ec7p \u0111\u00e3 ho\u1eb7c s\u1ebd thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf t\u1eeb giao d\u1ecbch b\u00e1n h\u00e0ng;<\/span><\/p>\n

– X\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn giao d\u1ecbch b\u00e1n h\u00e0ng.<\/span><\/p>\n

b) Doanh nghi\u1ec7p ch\u1ec9 ghi nh\u1eadn doanh thu cung c\u1ea5p d\u1ecbch v\u1ee5 khi \u0111\u1ed3ng th\u1eddi th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/span><\/p>\n

– Doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u01b0\u01a1ng \u0111\u1ed1i ch\u1eafc ch\u1eafn. Khi h\u1ee3p \u0111\u1ed3ng quy \u0111\u1ecbnh ng\u01b0\u1eddi mua \u0111\u01b0\u1ee3c quy\u1ec1n tr\u1ea3 l\u1ea1i d\u1ecbch v\u1ee5 \u0111\u00e3 mua theo nh\u1eefng \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3, doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn doanh thu khi nh\u1eefng \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3 \u0111\u00f3 kh\u00f4ng c\u00f2n t\u1ed3n t\u1ea1i v\u00e0 ng\u01b0\u1eddi mua kh\u00f4ng \u0111\u01b0\u1ee3c quy\u1ec1n tr\u1ea3 l\u1ea1i d\u1ecbch v\u1ee5 \u0111\u00e3 cung c\u1ea5p;<\/span><\/p>\n

– Doanh nghi\u1ec7p \u0111\u00e3 ho\u1eb7c s\u1ebd thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf t\u1eeb giao d\u1ecbch cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u00f3;<\/span><\/p>\n

– X\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh v\u00e0o th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o;<\/span><\/p>\n

– X\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed ph\u00e1t sinh cho giao d\u1ecbch v\u00e0 chi ph\u00ed \u0111\u1ec3 ho\u00e0n th\u00e0nh giao d\u1ecbch cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u00f3.<\/span><\/p>\n

1.3. Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf bao g\u1ed3m nhi\u1ec1u giao d\u1ecbch, doanh nghi\u1ec7p ph\u1ea3i nh\u1eadn bi\u1ebft c\u00e1c giao d\u1ecbch \u0111\u1ec3 ghi nh\u1eadn doanh thu, v\u00ed d\u1ee5:<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf quy \u0111\u1ecbnh vi\u1ec7c b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 sau b\u00e1n h\u00e0ng (ngo\u00e0i \u0111i\u1ec1u kho\u1ea3n b\u1ea3o h\u00e0nh th\u00f4ng th\u01b0\u1eddng), doanh nghi\u1ec7p ph\u1ea3i ghi nh\u1eadn ri\u00eang doanh thu b\u00e1n h\u00e0ng v\u00e0 doanh thu cung c\u1ea5p d\u1ecbch v\u1ee5;<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng quy \u0111\u1ecbnh b\u00ean b\u00e1n h\u00e0ng ch\u1ecbu tr\u00e1ch nhi\u1ec7m l\u1eafp \u0111\u1eb7t s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua th\u00ec doanh thu ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn sau khi vi\u1ec7c l\u1eafp \u0111\u1eb7t \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n xong;<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ngh\u0129a v\u1ee5 ph\u1ea3i cung c\u1ea5p cho ng\u01b0\u1eddi mua h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mi\u1ec5n ph\u00ed ho\u1eb7c chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1, k\u1ebf to\u00e1n ch\u1ec9 ghi nh\u1eadn doanh thu \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ea3i cung c\u1ea5p mi\u1ec5n ph\u00ed \u0111\u00f3 cho \u0111\u1ebfn khi \u0111\u00e3 th\u1ef1c hi\u1ec7n ngh\u0129a v\u1ee5 v\u1edbi ng\u01b0\u1eddi mua.<\/span><\/p>\n

1.4. Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 thu\u1ea7n m\u00e0 doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c trong k\u1ef3 k\u1ebf to\u00e1n c\u00f3 th\u1ec3 th\u1ea5p h\u01a1n doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 ghi nh\u1eadn ban \u0111\u1ea7u do c\u00e1c nguy\u00ean nh\u00e2n: Doanh nghi\u1ec7p chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i,gi\u1ea3m gi\u00e1 h\u00e0ng \u0111\u00e3 b\u00e1n cho kh\u00e1ch h\u00e0ng ho\u1eb7c h\u00e0ng \u0111\u00e3 b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i (do kh\u00f4ng \u0111\u1ea3m b\u1ea3o \u0111i\u1ec1u ki\u1ec7n v\u1ec1 quy c\u00e1ch, ph\u1ea9m ch\u1ea5t ghi trong h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf);<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u00e3 ti\u00eau th\u1ee5 t\u1eeb c\u00e1c k\u1ef3 tr\u01b0\u1edbc, \u0111\u1ebfn k\u1ef3 sau ph\u1ea3i chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, ho\u1eb7c h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i \u0111\u01b0\u1ee3c ghi gi\u1ea3m doanh thu theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

– N\u1ebfu s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 ti\u00eau th\u1ee5 t\u1eeb c\u00e1c k\u1ef3 tr\u01b0\u1edbc, \u0111\u1ebfn k\u1ef3 sau ph\u1ea3i gi\u1ea3m gi\u00e1, ph\u1ea3i chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, b\u1ecb tr\u1ea3 l\u1ea1i nh\u01b0ng ph\u00e1t sinh tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m ph\u00e1t h\u00e0nh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, k\u1ebf to\u00e1n ph\u1ea3i coi \u0111\u00e2y l\u00e0 m\u1ed9t s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau ng\u00e0y l\u1eadp BCTC v\u00e0 ghi gi\u1ea3m doanh thu tr\u00ean BCTC c\u1ee7a k\u1ef3 l\u1eadp b\u00e1o c\u00e1o.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ph\u1ea3i gi\u1ea3m gi\u00e1, ph\u1ea3i chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, b\u1ecb tr\u1ea3 l\u1ea1i sau th\u1eddi \u0111i\u1ec3m ph\u00e1t h\u00e0nh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh th\u00ec doanh nghi\u1ec7p ghi gi\u1ea3m doanh thu c\u1ee7a k\u1ef3 ph\u00e1t sinh.<\/span><\/p>\n

1.5. Doanh thu trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh nh\u01b0 sau:<\/span><\/p>\n

1.5.1. Doanh thu b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 kh\u00f4ng bao g\u1ed3m c\u00e1c kho\u1ea3n thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p, nh\u01b0 thu\u1ebf GTGT (k\u1ec3 c\u1ea3 tr\u01b0\u1eddng h\u1ee3p n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp), thu\u1ebf TT\u0110B, thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00e1ch ngay \u0111\u01b0\u1ee3c s\u1ed1 thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu, k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ghi nh\u1eadn doanh thu bao g\u1ed3m c\u1ea3 s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 \u0111\u1ecbnh k\u1ef3 ph\u1ea3i ghi gi\u1ea3m doanh thu \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p. Khi l\u1eadp b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 kinh doanh, ch\u1ec9 ti\u00eau \u201cDoanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5\u201d v\u00e0 ch\u1ec9 ti\u00eau \u201cC\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu\u201d \u0111\u1ec1u kh\u00f4ng bao g\u1ed3m s\u1ed1 thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p trong k\u1ef3 do v\u1ec1 b\u1ea3n ch\u1ea5t c\u00e1c kho\u1ea3n thu\u1ebf gi\u00e1n thu kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn c\u1ee7a doanh thu.<\/span><\/p>\n

1.5.2. Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 doanh nghi\u1ec7p \u0111\u00e3 vi\u1ebft h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng v\u00e0 \u0111\u00e3 thu ti\u1ec1n b\u00e1n h\u00e0ng nh\u01b0ng \u0111\u1ebfn cu\u1ed1i k\u1ef3 v\u1eabn ch\u01b0a giao h\u00e0ng cho ng\u01b0\u1eddi mua h\u00e0ng, th\u00ec tr\u1ecb gi\u00e1 s\u1ed1 h\u00e0ng n\u00e0y kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 \u0111\u00e3 b\u00e1n trong k\u1ef3 v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ghi v\u00e0o t\u00e0i kho\u1ea3n 511 \u201cDoanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5\u201d m\u00e0 ch\u1ec9 h\u1ea1ch to\u00e1n v\u00e0o b\u00ean C\u00f3 t\u00e0i kho\u1ea3n 131 \u201cPh\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng\u201d v\u1ec1 kho\u1ea3n ti\u1ec1n \u0111\u00e3 thu c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

Khi th\u1ef1c giao h\u00e0ng cho ng\u01b0\u1eddi mua s\u1ebd h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 511 \u201cDoanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5\u201d v\u1ec1 tr\u1ecb gi\u00e1 h\u00e0ng \u0111\u00e3 giao, \u0111\u00e3 thu tr\u01b0\u1edbc ti\u1ec1n b\u00e1n h\u00e0ng, ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn doanh thu.<\/span><\/p>\n

1.5.3. Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t h\u00e0ng h\u00f3a \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o nh\u01b0ng kh\u00e1ch h\u00e0ng ch\u1ec9 \u0111\u01b0\u1ee3c nh\u1eadn h\u00e0ng khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o k\u00e8m theo c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c nh\u01b0 ph\u1ea3i mua s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a (v\u00ed d\u1ee5 nh\u01b0 mua 2 s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c t\u1eb7ng 1 s\u1ea3n ph\u1ea9m….) th\u00ec k\u1ebf to\u00e1n ph\u1ea3i ph\u00e2n b\u1ed5 s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c \u0111\u1ec3 t\u00ednh doanh thu cho c\u1ea3 h\u00e0ng khuy\u1ebfn m\u1ea1i, gi\u00e1 tr\u1ecb h\u00e0ng khuy\u1ebfn m\u1ea1i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (tr\u01b0\u1eddng h\u1ee3p n\u00e0y b\u1ea3n ch\u1ea5t giao d\u1ecbch l\u00e0 gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n).<\/span><\/p>\n

1.5.4. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 b\u1eb1ng ngo\u1ea1i t\u1ec7 m\u00e0 ph\u00e1t sinh giao d\u1ecbch nh\u1eadn ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng th\u00ec doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n nh\u1eadn \u1ee9ng tr\u01b0\u1edbc \u0111\u01b0\u1ee3c ghi nh\u1eadn theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn \u1ee9ng tr\u01b0\u1edbc, ph\u1ea7n doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i \u0111\u01b0\u1ee3c ghi nh\u1eadn theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu.<\/span><\/p>\n

1.5.5. Doanh thu b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ee7a doanh nghi\u1ec7p l\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0 ph\u1ea3i th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh m\u00e0 doanh nghi\u1ec7p l\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0 (k\u1ec3 c\u1ea3 c\u00e1c c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh doanh nghi\u1ec7p v\u1eeba l\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0, v\u1eeba t\u1ef1 thi c\u00f4ng), doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn doanh thu b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn doanh thu \u0111\u1ed1i v\u1edbi s\u1ed1 ti\u1ec1n thu tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng theo ti\u1ebfn \u0111\u1ed9.<\/span><\/p>\n

Vi\u1ec7c ghi nh\u1eadn doanh thu b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n ph\u1ea3i \u0111\u1ea3m b\u1ea3o th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi 5 \u0111i\u1ec1u\u00a0<\/span>ki\u1ec7n sau:<\/span><\/p>\n

– B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u00e3 ho\u00e0n th\u00e0nh to\u00e0n b\u1ed9 v\u00e0 b\u00e0n giao cho ng\u01b0\u1eddi mua, doanh nghi\u1ec7p \u0111\u00e3 chuy\u1ec3n giao r\u1ee7i ro v\u00e0 l\u1ee3i \u00edch g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1edf h\u1eefu b\u1ea5t \u0111\u1ed9ng s\u1ea3n cho ng\u01b0\u1eddi mua;<\/span><\/p>\n

– Doanh nghi\u1ec7p kh\u00f4ng c\u00f2n n\u1eafm gi\u1eef quy\u1ec1n qu\u1ea3n l\u00fd b\u1ea5t \u0111\u1ed9ng s\u1ea3n nh\u01b0 ng\u01b0\u1eddi s\u1edf h\u1eefu b\u1ea5t \u0111\u1ed9ng s\u1ea3n ho\u1eb7c quy\u1ec1n ki\u1ec3m so\u00e1t b\u1ea5t \u0111\u1ed9ng s\u1ea3n;<\/span><\/p>\n

– Doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u01b0\u01a1ng \u0111\u1ed1i ch\u1eafc ch\u1eafn;<\/span><\/p>\n

– Doanh nghi\u1ec7p \u0111\u00e3 thu \u0111\u01b0\u1ee3c ho\u1eb7c s\u1ebd thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf t\u1eeb giao d\u1ecbch b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n;<\/span><\/p>\n

– X\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed li\u00ean quan \u0111\u1ebfn giao d\u1ecbch b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/span><\/p>\n

1.5.6. \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a nh\u1eadn b\u00e1n \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi theo ph\u01b0\u01a1ng th\u1ee9c b\u00e1n \u0111\u00fang gi\u00e1 h\u01b0\u1edfng hoa h\u1ed3ng, doanh thu l\u00e0 ph\u1ea7n hoa h\u1ed3ng b\u00e1n h\u00e0ng m\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/span><\/p>\n

1.5.7. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 \u1ee7y th\u00e1c xu\u1ea5t nh\u1eadp kh\u1ea9u, doanh thu l\u00e0 ph\u00ed \u1ee7y th\u00e1c \u0111\u01a1n v\u1ecb \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/span><\/p>\n

1.5.8. \u0110\u1ed1i v\u1edbi \u0111\u01a1n v\u1ecb nh\u1eadn gia c\u00f4ng v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, doanh thu l\u00e0 s\u1ed1 ti\u1ec1n gia c\u00f4ng th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c h\u01b0\u1edfng, kh\u00f4ng bao g\u1ed3m gi\u00e1 tr\u1ecb v\u1eadt t\u01b0, h\u00e0ng h\u00f3a nh\u1eadn gia c\u00f4ng.<\/span><\/p>\n

1.5.9. Tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p, doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay;<\/span><\/p>\n

1.5.10. Nguy\u00ean t\u1eafc ghi nh\u1eadn v\u00e0 x\u00e1c \u0111\u1ecbnh doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng:<\/span><\/p>\n

a) Doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng bao g\u1ed3m:<\/span><\/p>\n

– Doanh thu ban \u0111\u1ea7u \u0111\u01b0\u1ee3c ghi trong h\u1ee3p \u0111\u1ed3ng;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n t\u0103ng, gi\u1ea3m khi th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng, c\u00e1c kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng v\u00e0 c\u00e1c kho\u1ea3n thanh to\u00e1n kh\u00e1c n\u1ebfu c\u00e1c kho\u1ea3n n\u00e0y c\u00f3 kh\u1ea3 n\u0103ng l\u00e0m thay \u0111\u1ed5i doanh thu, v\u00e0 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady:<\/span><\/p>\n

+ Doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng c\u00f3 th\u1ec3 t\u0103ng hay gi\u1ea3m \u1edf t\u1eebng th\u1eddi k\u1ef3, v\u00ed d\u1ee5: Nh\u00e0 th\u1ea7u v\u00e0 kh\u00e1ch h\u00e0ng c\u00f3 th\u1ec3 \u0111\u1ed3ng \u00fd v\u1edbi nhau v\u1ec1 c\u00e1c thay \u0111\u1ed5i v\u00e0 c\u00e1c y\u00eau c\u1ea7u l\u00e0m t\u0103ng ho\u1eb7c gi\u1ea3m doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng trong k\u1ef3 ti\u1ebfp theo so v\u1edbi h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn l\u1ea7n \u0111\u1ea7u ti\u00ean; Doanh thu \u0111\u00e3 \u0111\u01b0\u1ee3c th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng v\u1edbi gi\u00e1 c\u1ed1 \u0111\u1ecbnh c\u00f3 th\u1ec3 t\u0103ng v\u00ec l\u00fd do gi\u00e1 c\u1ea3 t\u0103ng l\u00ean; Doanh thu theo h\u1ee3p \u0111\u1ed3ng c\u00f3 th\u1ec3 b\u1ecb gi\u1ea3m do nh\u00e0 th\u1ea7u kh\u00f4ng th\u1ef1c hi\u1ec7n \u0111\u00fang ti\u1ebfn \u0111\u1ed9 ho\u1eb7c kh\u00f4ng \u0111\u1ea3m b\u1ea3o ch\u1ea5t l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng theo th\u1ecfa thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng; Khi h\u1ee3p \u0111\u1ed3ng v\u1edbi gi\u00e1 c\u1ed1 \u0111\u1ecbnh quy \u0111\u1ecbnh m\u1ee9c gi\u00e1 c\u1ed1 \u0111\u1ecbnh cho m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh th\u00ec doanh thu theo h\u1ee3p \u0111\u1ed3ng s\u1ebd t\u0103ng ho\u1eb7c gi\u1ea3m khi kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m t\u0103ng ho\u1eb7c gi\u1ea3m.<\/span><\/p>\n

+ Kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng l\u00e0 c\u00e1c kho\u1ea3n ph\u1ee5 th\u00eam tr\u1ea3 cho nh\u00e0 th\u1ea7u n\u1ebfu nh\u00e0 th\u1ea7u th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1t hay v\u01b0\u1ee3t m\u1ee9c y\u00eau c\u1ea7u. Kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng khi c\u00f3 \u0111\u1ee7 2 \u0111i\u1ec1u ki\u1ec7n: <\/span><\/p>\n

(i) Ch\u1eafc ch\u1eafn \u0111\u1ea1t ho\u1eb7c v\u01b0\u1ee3t m\u1ee9c m\u1ed9t s\u1ed1 ti\u00eau chu\u1ea9n c\u1ee5 th\u1ec3 \u0111\u00e3 \u0111\u01b0\u1ee3c ghi trong h\u1ee3p \u0111\u1ed3ng; <\/span><\/p>\n

(ii) Kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady.<\/span><\/p>\n

– Kho\u1ea3n thanh to\u00e1n kh\u00e1c m\u00e0 nh\u00e0 th\u1ea7u thu \u0111\u01b0\u1ee3c t\u1eeb kh\u00e1ch h\u00e0ng hay m\u1ed9t b\u00ean kh\u00e1c \u0111\u1ec3 b\u00f9 \u0111\u1eafp cho c\u00e1c chi ph\u00ed kh\u00f4ng bao g\u1ed3m trong gi\u00e1 h\u1ee3p \u0111\u1ed3ng. V\u00ed d\u1ee5: S\u1ef1 ch\u1eadm tr\u1ec5 do kh\u00e1ch h\u00e0ng g\u00e2y n\u00ean; Sai s\u00f3t trong c\u00e1c ch\u1ec9 ti\u00eau k\u1ef9 thu\u1eadt ho\u1eb7c thi\u1ebft k\u1ebf v\u00e0 c\u00e1c tranh ch\u1ea5p v\u1ec1 c\u00e1c thay \u0111\u1ed5i trong vi\u1ec7c th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng. Vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu t\u0103ng th\u00eam t\u1eeb c\u00e1c kho\u1ea3n thanh to\u00e1n tr\u00ean c\u00f2n t\u00f9y thu\u1ed9c v\u00e0o r\u1ea5t nhi\u1ec1u y\u1ebfu t\u1ed1 kh\u00f4ng ch\u1eafc ch\u1eafn v\u00e0 th\u01b0\u1eddng ph\u1ee5 thu\u1ed9c v\u00e0o k\u1ebft qu\u1ea3 c\u1ee7a nhi\u1ec1u cu\u1ed9c \u0111\u00e0m ph\u00e1n. Do \u0111\u00f3, c\u00e1c kho\u1ea3n thanh to\u00e1n kh\u00e1c ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng khi:<\/span><\/p>\n

+ C\u00e1c cu\u1ed9c th\u1ecfa thu\u1eadn \u0111\u00e3 \u0111\u1ea1t \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 l\u00e0 kh\u00e1ch h\u00e0ng s\u1ebd ch\u1ea5p thu\u1eadn b\u1ed3i th\u01b0\u1eddng;<\/span><\/p>\n

+ Kho\u1ea3n thanh to\u00e1n kh\u00e1c \u0111\u01b0\u1ee3c kh\u00e1ch h\u00e0ng ch\u1ea5p thu\u1eadn v\u00e0 c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady.<\/span><\/p>\n

b) Ghi nh\u1eadn doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng nh\u01b0 sau:<\/span><\/p>\n

Khi k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady v\u00e0 \u0111\u01b0\u1ee3c kh\u00e1ch h\u00e0ng x\u00e1c nh\u1eadn, th\u00ec doanh thu v\u00e0 chi ph\u00ed li\u00ean quan \u0111\u1ebfn h\u1ee3p \u0111\u1ed3ng \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh \u0111\u01b0\u1ee3c kh\u00e1ch h\u00e0ng x\u00e1c nh\u1eadn trong k\u1ef3 ph\u1ea3n \u00e1nh tr\u00ean h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp.<\/span><\/p>\n

c) Khi k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng kh\u00f4ng th\u1ec3 \u01b0\u1edbc t\u00ednh \u0111\u01b0\u1ee3c m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady, th\u00ec:<\/span><\/p>\n

– Doanh thu ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u01b0\u01a1ng \u0111\u01b0\u01a1ng v\u1edbi chi ph\u00ed c\u1ee7a h\u1ee3p \u0111\u1ed3ng \u0111\u00e3 ph\u00e1t sinh m\u00e0 vi\u1ec7c \u0111\u01b0\u1ee3c ho\u00e0n tr\u1ea3 l\u00e0 t\u01b0\u01a1ng \u0111\u1ed1i ch\u1eafc ch\u1eafn;<\/span><\/p>\n

– Chi ph\u00ed c\u1ee7a h\u1ee3p \u0111\u1ed3ng ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed trong k\u1ef3 khi c\u00e1c chi ph\u00ed n\u00e0y \u0111\u00e3 ph\u00e1t sinh.<\/span><\/p>\n

1.5.11. Kh\u00f4ng ghi nh\u1eadn doanh thu b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1ed1i v\u1edbi:<\/span><\/p>\n

– Tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a, v\u1eadt t\u01b0, b\u00e1n th\u00e0nh ph\u1ea9m xu\u1ea5t giao cho b\u00ean ngo\u00e0i gia c\u00f4ng ch\u1ebf bi\u1ebfn; Tr\u1ecb gi\u00e1 h\u00e0ng g\u1eedi b\u00e1n theo ph\u01b0\u01a1ng th\u1ee9c g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi (ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n);<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c t\u1eeb vi\u1ec7c b\u00e1n s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh;<\/span><\/p>\n

– C\u00e1c kho\u1ea3n thu nh\u1eadp 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 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/strong><\/span><\/p>\n

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

– C\u00e1c kho\u1ea3n thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p (GTGT, TT\u0110B, XK, BVMT);<\/span><\/p>\n

– C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu;<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n doanh thu thu\u1ea7n v\u00e0o t\u00e0i kho\u1ea3n 911 “X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh”.<\/span><\/p>\n

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

Doanh thu b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n trong k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/p>\n

T\u00e0i kho<\/strong>\u1ea3n 511 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/strong><\/span><\/p>\n

3. T\u00e0i kho<\/strong>\u1ea3n 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5, c\u00f3 4 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/strong><\/span><\/h2>\n

– T\u00e0i kho\u1ea3n 5111 – Doanh thu b\u00e1n h\u00e0ng h\u00f3a:<\/em> T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh doanh thu v\u00e0 doanh thu thu\u1ea7n c\u1ee7a kh\u1ed1i l\u01b0\u1ee3ng h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p. T\u00e0i kho\u1ea3n n\u00e0y ch\u1ee7 y\u1ebfu d\u00f9ng cho c\u00e1c ng\u00e0nh kinh doanh h\u00e0ng h\u00f3a, v\u1eadt t\u01b0, l\u01b0\u01a1ng th\u1ef1c,…<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 5112 – Doanh thu b\u00e1n th\u00e0nh ph\u1ea9m:<\/em> T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh doanh thu v\u00e0 doanh thu thu\u1ea7n c\u1ee7a kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m (th\u00e0nh ph\u1ea9m, b\u00e1n th\u00e0nh ph\u1ea9m) \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p. T\u00e0i kho\u1ea3n n\u00e0y ch\u1ee7 y\u1ebfu d\u00f9ng cho c\u00e1c ng\u00e0nh s\u1ea3n xu\u1ea5t v\u1eadt ch\u1ea5t nh\u01b0: C\u00f4ng nghi\u1ec7p, n\u00f4ng nghi\u1ec7p, x\u00e2y l\u1eafp, ng\u01b0 nghi\u1ec7p, l\u00e2m nghi\u1ec7p,…<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 5113 – Doanh thu cung c\u1ea5p d\u1ecbch v\u1ee5:<\/em> T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh doanh thu v\u00e0 doanh thu thu\u1ea7n c\u1ee7a kh\u1ed1i l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 \u0111\u00e3 ho\u00e0n th\u00e0nh, \u0111\u00e3 cung c\u1ea5p cho kh\u00e1ch h\u00e0ng v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n. T\u00e0i kho\u1ea3n n\u00e0y ch\u1ee7 y\u1ebfu d\u00f9ng cho c\u00e1c ng\u00e0nh kinh doanh d\u1ecbch v\u1ee5 nh\u01b0: Giao th\u00f4ng v\u1eadn t\u1ea3i, b\u01b0u \u0111i\u1ec7n, du l\u1ecbch, d\u1ecbch v\u1ee5 c\u00f4ng c\u1ed9ng, d\u1ecbch v\u1ee5 khoa h\u1ecdc, k\u1ef9 thu\u1eadt, d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n,…<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 5118 – Doanh thu kh\u00e1c<\/em>: T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh v\u1ec1 doanh thu nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p, tr\u1ee3 gi\u00e1 c\u1ee7a nh\u00e0 n\u01b0\u1edbc\u2026<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft:\u00a0<\/span>Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 theo th\u00f4ng t\u01b0 133 – TK 511<\/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

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n doanh thu theo th\u00f4ng t\u01b0 133<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u1ed5 phi\u1ebfu qu\u1ef9 theo th\u00f4ng t\u01b0 133 -TK 419<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u00e1c qu\u1ef9 thu\u1ed9c v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu theo th\u00f4ng t\u01b0 133 \u2013 TK 418<\/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":25896,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3366],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25640"}],"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=25640"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25640\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/25896"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25640"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25640"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}