{"id":25703,"date":"2016-09-23T00:06:10","date_gmt":"2016-09-23T00:06:10","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25703"},"modified":"2016-09-23T00:06:10","modified_gmt":"2016-09-23T00:06:10","slug":"phuong-phap-ke-toan-hang-mua-dang-di-duong-theo-thong-tu-133-tk-151","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25703","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng theo Th\u00f4ng t\u01b0 133 – TK 151"},"content":{"rendered":"
\"Th\u00f4ng<\/a>

Th\u00f4ng t\u01b0 133\/2016\/TT-BTC – 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

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng theo Th\u00f4ng t\u01b0 133 – TK 151<\/span><\/p>\n

1. Tr\u01b0\u1eddng h\u1ee3p 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<\/span><\/strong><\/h2>\n

a. Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, c\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n mua h\u00e0ng c\u1ee7a c\u00e1c lo\u1ea1i h\u00e0ng mua ch\u01b0a v\u1ec1 nh\u1eadp kho, n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ghi:<\/span><\/p>\n

N\u1ee3 TK 151 – H\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span><\/p>\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n;<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0ho\u1eb7c C\u00f3 c\u00e1c TK 111, 112, 141,…<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec gi\u00e1 tr\u1ecb h\u00e0ng mua bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT<\/span><\/p>\n

– Sang k\u1ef3 sau, khi h\u00e0ng v\u1ec1 nh\u1eadp kho, c\u0103n c\u1ee9 h\u00f3a \u0111\u01a1n v\u00e0 phi\u1ebfu nh\u1eadp kho, ghi:<\/span><\/p>\n

N\u1ee3 TK 152 – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u<\/span><\/p>\n

N\u1ee3 TK 153 – C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5<\/span><\/p>\n

N\u1ee3 TK 156 – H\u00e0ng h\u00f3a<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 151 – H\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p sang k\u1ef3 sau h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 \u0111\u00e3 mua \u0111ang \u0111i \u0111\u01b0\u1eddng kh\u00f4ng nh\u1eadp kho m\u00e0 giao th\u1eb3ng cho kh\u00e1ch h\u00e0ng theo h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf t\u1ea1i ph\u01b0\u01a1ng ti\u1ec7n, t\u1ea1i kho ng\u01b0\u1eddi b\u00e1n, t\u1ea1i b\u1ebfn c\u1ea3ng, b\u1ebfn b\u00e3i, ho\u1eb7c g\u1eedi th\u1eb3ng cho kh\u00e1ch h\u00e0ng, g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi, ghi:<\/span><\/p>\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n; ho\u1eb7c<\/span><\/p>\n

N\u1ee3 TK 157 – H\u00e0ng g\u1eedi \u0111i b\u00e1n<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 151 – H\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng b\u1ecb hao h\u1ee5t, m\u1ea5t m\u00e1t ph\u00e1t hi\u1ec7n ngay khi ph\u00e1t sinh, c\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n v\u1ec1 m\u1ea5t m\u00e1t, hao h\u1ee5t, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho b\u1ecb m\u1ea5t m\u00e1t, hao h\u1ee5t, ghi:<\/span><\/p>\n

N\u1ee3 TK 1381 – T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 151 – H\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng.<\/span><\/p>\n

2. 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><\/strong><\/h2>\n

– \u00a0\u0110\u1ea7u k\u1ef3, k\u1ebf to\u00e1n c\u0103n c\u1ee9 tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 \u0111ang \u0111i \u0111\u01b0\u1eddng cu\u1ed1i k\u1ef3 tr\u01b0\u1edbc \u0111\u1ec3 k\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 \u0111ang \u0111i \u0111\u01b0\u1eddng \u0111\u1ea7u k\u1ef3, ghi:<\/span><\/p>\n

N\u1ee3 TK 611 – Mua h\u00e0ng<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 151 – H\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng.<\/span><\/p>\n

– Cu\u1ed1i k\u1ef3, k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 \u0111\u00e3 mua nh\u01b0ng ch\u01b0a v\u1ec1 nh\u1eadp kho (c\u00f2n \u0111ang \u0111i \u0111\u01b0\u1eddng cu\u1ed1i k\u1ef3), ghi:<\/span><\/p>\n

N\u1ee3 TK 151 – H\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 611 – Mua h\u00e0ng.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng theo Th\u00f4ng t\u01b0 133 – TK 151<\/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

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang ng\u00e0nh x\u00e2y l\u1eafp theo Th\u00f4ng t\u01b0 133<\/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":25704,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3384],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25703"}],"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=25703"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25703\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/25704"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25703"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25703"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}