{"id":25649,"date":"2016-09-30T08:06:39","date_gmt":"2016-09-30T08:06:39","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25649"},"modified":"2016-09-30T08:06:39","modified_gmt":"2016-09-30T08:06:39","slug":"nguyen-tac-ke-toan-mua-hang-theo-thong-tu-133-tk-611","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25649","title":{"rendered":"Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n mua h\u00e0ng theo th\u00f4ng t\u01b0 133 – TK 611"},"content":{"rendered":"
\"\"<\/a>

K\u1ebf to\u00e1n mua h\u00e0ng theo Th\u00f4ng t\u01b0 133\/2016 – 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 mua h\u00e0ng theo th\u00f4ng t\u01b0 133 – TK 611<\/span><\/h2>\n

1. Nguy\u00ean t<\/strong>\u1eafc k\u1ebf to\u00e1n mua h\u00e0ng<\/strong><\/h2>\n

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh tr\u1ecb gi\u00e1 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5,d\u1ee5ng c\u1ee5, h\u00e0ng h\u00f3a mua v\u00e0o, nh\u1eadp kho ho\u1eb7c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng trong k\u1ef3. T\u00e0i kho\u1ea3n 611 “Mua h\u00e0ng” ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho theoph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3.<\/span><\/p>\n

b) Gi\u00e1 tr\u1ecb nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, h\u00e0ng h\u00f3a mua v\u00e0o ph\u1ea3n\u00e1nh tr\u00ean t\u00e0i kho\u1ea3n 611 “Mua h\u00e0ng” ph\u1ea3i th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c.<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3,doanh nghi\u1ec7p ph\u1ea3i t\u1ed5 ch\u1ee9c ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u01b0\u1ee3ng v\u00e0 gi\u00e1 tr\u1ecbc\u1ee7a t\u1eebng nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 t\u1ed3n kho t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho xu\u1ea5t v\u00e0o s\u1eed d\u1ee5ng v\u00e0 xu\u1ea5t b\u00e1n trong k\u1ef3.<\/span><\/p>\n

d) Ph\u01b0\u01a1ng ph\u00e1p 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

Khi mua nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, h\u00e0ng h\u00f3a, c\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n mua h\u00e0ng, H\u00f3a \u0111\u01a1n v\u1eadn chuy\u1ec3n, phi\u1ebfu nh\u1eadp kho, th\u00f4ng b\u00e1o thu\u1ebf nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p (ho\u1eb7c bi\u00ean lai thu thu\u1ebf nh\u1eadp kh\u1ea9u,…) \u0111\u1ec3 ghi nh\u1eadn gi\u00e1 g\u1ed1c h\u00e0ng mua v\u00e0o t\u00e0ikho\u1ea3n 611 “Mua h\u00e0ng”. Khi xu\u1ea5t s\u1eed d\u1ee5ng, ho\u1eb7c xu\u1ea5t b\u00e1n ch\u1ec9 ghi m\u1ed9t l\u1ea7n v\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea.<\/span><\/p>\n

\u0111) K\u1ebf to\u00e1n ph\u1ea3i m\u1edf s\u1ed5 chi ti\u1ebft \u0111\u1ec3 h\u1ea1ch to\u00e1n gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho mua v\u00e0o theo t\u1eebng th\u1ee9 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, h\u00e0ng h\u00f3a.<\/span><\/p>\n

2. K<\/strong>\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 611 – Mua h\u00e0ng<\/strong><\/span><\/p>\n

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

– K\u1ebft chuy\u1ec3n gi\u00e1 g\u1ed1c h\u00e0ng h\u00f3a, nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 t\u1ed3n kho \u0111\u1ea7u k\u1ef3 (theo k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea);<\/span><\/p>\n

– Gi\u00e1 g\u1ed1c h\u00e0ng h\u00f3a, nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, mua v\u00e0o trong k\u1ef3.<\/span><\/p>\n

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

– K\u1ebft chuy\u1ec3n gi\u00e1 g\u1ed1c h\u00e0ng h\u00f3a, nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 t\u1ed3n kho cu\u1ed1i k\u1ef3 (theo k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea);<\/span><\/p>\n

– Gi\u00e1 g\u1ed1c h\u00e0ng h\u00f3a, nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 xu\u1ea5t s\u1eed d\u1ee5ng trong k\u1ef3 ho\u1eb7c gi\u00e1 g\u1ed1c h\u00e0ng h\u00f3a xu\u1ea5t b\u00e1n v\u00e0 h\u00e0ng h\u00f3a g\u1eedi \u0111i b\u00e1n (ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n trong k\u1ef3);<\/span><\/p>\n

– Gi\u00e1 g\u1ed1c nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, h\u00e0ng h\u00f3a mua v\u00e0o tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi b\u00e1n ho\u1eb7c \u0111\u01b0\u1ee3c gi\u1ea3m gi\u00e1.<\/span><\/p>\n

T\u00e0i kho<\/strong>\u1ea3n 611 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/strong><\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft:\u00a0<\/span>Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n mua h\u00e0ng theo th\u00f4ng t\u01b0 133 – TK 611<\/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 chi ph\u00ed theo Th\u00f4ng t\u01b0 133<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n theo th\u00f4ng t\u01b0 133 \u2013 TK 331<\/a><\/span><\/p>\n

\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":25902,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3368],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25649"}],"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=25649"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25649\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/25902"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25649"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25649"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}