{"id":25711,"date":"2016-09-22T04:32:17","date_gmt":"2016-09-22T04:32:17","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25711"},"modified":"2016-09-22T07:01:04","modified_gmt":"2016-09-22T07:01:04","slug":"phuong-phap-ke-toan-chi-phi-san-xuat-kinh-doanh-do-dang-theo-thong-tu-133-tk-154","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25711","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang ng\u00e0nh c\u00f4ng nghi\u1ec7p theo Th\u00f4ng t\u01b0 133 – TK 154"},"content":{"rendered":"

\"nganh-cong-nghiep-_ke-toan-thue-centax\"<\/a>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 chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang ng\u00e0nh c\u00f4ng nghi\u1ec7p theo Th\u00f4ng t\u01b0 133 – TK 154<\/span><\/h2>\n

I. 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

1. Khi xu\u1ea5t nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ho\u1eb7c th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 trong k\u1ef3, ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 152, 153.<\/span><\/p>\n

– Khi xu\u1ea5t c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn s\u1eed d\u1ee5ng cho nhi\u1ec1u k\u1ef3 s\u1ea3n xu\u1ea5t,\u00a0<\/span>kinh doanh ph\u1ea3i ph\u00e2n b\u1ed1 d\u1ea7n, ghi:<\/span><\/p>\n

N\u1ee3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 153 – C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5.<\/span><\/p>\n

– Khi ph\u00e2n b\u1ed1 gi\u00e1 tr\u1ecb c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, ghi:<\/span><\/p>\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang <\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.<\/span><\/p>\n

2. Khi mua nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u s\u1eed d\u1ee5ng ngay (Kh\u00f4ng qua nh\u1eadp kho) cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ho\u1eb7c th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang (Gi\u00e1 mua ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span><\/p>\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK331, 141, 111, 112,…<\/span><\/p>\n

Khi mua nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u (Kh\u00f4ng qua nh\u1eadp kho) s\u1eed d\u1ee5ng ngay cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ho\u1eb7c th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT ho\u1eb7c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp th\u00ec gi\u00e1 mua nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT.<\/span><\/p>\n

3. Khi s\u1ed1 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u xu\u1ea5t ra cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ho\u1eb7c th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 cu\u1ed1i k\u1ef3 kh\u00f4ng s\u1eed d\u1ee5ng h\u1ebft nh\u1eadp l\u1ea1i kho, ghi:<\/span><\/strong><\/h3>\n

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

\u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/span><\/p>\n

4. Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c ph\u1ea3i tr\u1ea3 cho c\u00f4ng nh\u00e2n s\u1ea3n xu\u1ea5t, nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd ph\u00e2n x\u01b0\u1edfng, ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang <\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n

5. T\u00ednh, tr\u00edch b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, b\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n (Ph\u1ea7n t\u00ednh v\u00e0o chi ph\u00ed doanh nghi\u1ec7p ph\u1ea3i ch\u1ecbu) t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ph\u1ea3i tr\u1ea3 c\u00f4ng nh\u00e2n s\u1ea3n xu\u1ea5t, nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd ph\u00e2n x\u01b0\u1edfng theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh, ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (chi ti\u1ebft TK c\u1ea5p 2).<\/span><\/p>\n

6. Khi tr\u00edch tr\u01b0\u1edbc ti\u1ec1n l\u01b0\u01a1ng ngh\u1ec9 ph\u00e9p c\u1ee7a c\u00f4ng nh\u00e2n s\u1ea3n xu\u1ea5t, ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3.<\/span><\/p>\n

7. Tr\u00edch kh\u1ea5u hao m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, nh\u00e0 x\u01b0\u1edfng s\u1ea3n xu\u1ea5t,… thu\u1ed9c c\u00e1c ph\u00e2n x\u01b0\u1edfng, b\u1ed9 ph\u1eadn, t\u1ed5, \u0111\u1ed9i s\u1ea3n xu\u1ea5t, ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 214 – Hao m\u00f2n TSC\u0110.<\/span><\/p>\n

8. Chi ph\u00ed \u0111i\u1ec7n, n\u01b0\u1edbc, \u0111i\u1ec7n tho\u1ea1i,… thu\u1ed9c ph\u00e2n x\u01b0\u1edfng, b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t, ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/span><\/p>\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (N\u1ebfu c\u00f3)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112,331,…<\/span><\/p>\n

9. Tr\u1ecb gi\u00e1 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u xu\u1ea5t thu\u00ea ngo\u00e0i gia c\u00f4ng, ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 152 – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u.<\/span><\/p>\n

10. Nh\u1eadp kho gi\u00e1 tr\u1ecb nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 gia c\u00f4ng ch\u1ebf bi\u1ebfn xong, ghi:<\/span><\/strong><\/h3>\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

\u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/span><\/p>\n

11. Tr\u1ecb gi\u00e1 s\u1ea3n ph\u1ea9m h\u1ecfng kh\u00f4ng s\u1eeda ch\u1eefa \u0111\u01b0\u1ee3c, ng\u01b0\u1eddi g\u00e2y ra thi\u1ec7t h\u1ea1i s\u1ea3n ph\u1ea9m h\u1ecfng ph\u1ea3i b\u1ed3i th\u01b0\u1eddng, ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1388)<\/span><\/p>\n

N\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/span><\/p>\n

12. Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp v\u01b0\u1ee3t tr\u00ean m\u1ee9c b\u00ecnh th\u01b0\u1eddng, chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh kh\u00f4ng ph\u00e2n b\u1ed5 (kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o tr\u1ecb gi\u00e1 h\u00e0ng t\u1ed3n kho) ph\u1ea3i h\u1ea1ch to\u00e1n v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n, ghi:<\/span><\/strong><\/h3>\n

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

\u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/span><\/p>\n

13. Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t th\u1ef1c t\u1ebf s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t xong nh\u1eadp kho ho\u1eb7c ti\u00eau th\u1ee5 ngay, ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 TK 155-Th\u00e0nh ph\u1ea9m<\/span><\/p>\n

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

\u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/span><\/p>\n

14. Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 ngay ho\u1eb7c ti\u1ebfp t\u1ee5c xu\u1ea5t d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng XDCB kh\u00f4ng qua nh\u1eadp kho, ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 c\u00e1c TK 642, 241<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/span><\/p>\n

15. Tr\u01b0\u1eddng h\u1ee3p sau khi \u0111\u00e3 xu\u1ea5t kho nguy\u00ean v\u1eadt li\u1ec7u \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t, n\u1ebfu nh\u1eadn \u0111\u01b0\u1ee3c kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n (k\u1ec3 c\u1ea3 c\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf v\u1ec1 b\u1ea3n ch\u1ea5t l\u00e0m gi\u1ea3m gi\u00e1 tr\u1ecb b\u00ean mua ph\u1ea3i thanh to\u00e1n) li\u00ean quan \u0111\u1ebfn nguy\u00ean v\u1eadt li\u1ec7u \u0111\u00f3, k\u1ebf to\u00e1n ghi gi\u1ea3m chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang \u0111\u1ed1i v\u1edbi ph\u1ea7n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 nguy\u00ean v\u1eadt li\u1ec7u \u0111\u00e3 xu\u1ea5t d\u00f9ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m d\u1edf dang, ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 c\u00e1c TK 111, 112,331,….<\/span><\/p>\n

C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang (ph\u1ea7n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 nguy\u00ean v\u1eadt li\u1ec7u \u0111\u00e3 xu\u1ea5t d\u00f9ng \u0111\u1ebf s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m d\u1edf dang)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331) (n\u1ebfu c\u00f3),<\/span><\/p>\n

16.\u00a0K\u1ebf to\u00e1n s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed:<\/span><\/strong><\/h3>\n

– C\u00e1c chi ph\u00ed s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m th\u1eed \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p tr\u00ean TK 154 nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c. Khi thu h\u1ed3i (b\u00e1n, thanh l\u00fd) s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111, 112, 131<\/span><\/p>\n

C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3).<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa chi ph\u00ed s\u1ea3n xu\u1ea5t th\u1eed v\u00e0 s\u1ed5 thu h\u1ed3i t\u1eeb vi\u1ec7c b\u00e1n, thanh l\u00fd s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed:<\/span><\/p>\n

+ N\u1ebfu chi ph\u00ed s\u1ea3n xu\u1ea5t th\u1eed cao h\u01a1n s\u1ed1 thu h\u1ed3i t\u1eeb vi\u1ec7c b\u00e1n, thanh l\u00fd s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed, k\u1ebf to\u00e1n ghi t\u0103ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111\u00e2u t\u01b0 x\u00e2y d\u1ef1ng, ghi:<\/span><\/p>\n

N\u1ee3 TK 241 – XDCB d\u1edf dang<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 154 – Chi ph\u1ec9 s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang.<\/span><\/p>\n

+ N\u1ebfu chi ph\u00ed s\u1ea3n xu\u1ea5t th\u1eed nh\u1ecf h\u01a1n s\u1ed5 thu h\u1ed3i t\u1eeb vi\u1ec7c b\u00e1n, thanh l\u00fd s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed, k\u1ebf to\u00e1n ghi gi\u1ea3m gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng, ghi:<\/span><\/p>\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 241 – XDCB d\u1edf dang.<\/span><\/p>\n

17. Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t xong, kh\u00f4ng ti\u1ebfn h\u00e0nh nh\u1eadp kho ho\u1eb7c d\u1ecbch v\u1ee5 s\u1ea3n xu\u1ea5t xong m\u00e0 chuy\u1ec3n giao th\u1eb3ng cho ng\u01b0\u1eddi mua h\u00e0ng (s\u1ea3n ph\u1ea9m \u0111i\u1ec7n, n\u01b0\u1edbc…), ghi:<\/span><\/strong><\/h3>\n

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

\u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/span><\/p>\n

II. 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:<\/span><\/strong><\/h3>\n

1. Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, c\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf, x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang v\u00e0 th\u1ef1c hi\u1ec7n vi\u1ec7c k\u1ebft chuy\u1ec3n, ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 631 – Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t.<\/span><\/p>\n

2. \u0110\u1ea7u k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n chi ph\u00ed th\u1ef1c t\u1ebf s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang,\u00a0<\/span>ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 TK 631 – Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edb dang.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: <\/span>Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang ng\u00e0nh c\u00f4ng nghi\u1ec7p theo Th\u00f4ng t\u01b0 133 – TK 154<\/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 n\u00f4ng nghi\u1ec7p theo Th\u00f4ng t\u01b0 133<\/a><\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n t\u00e0i kho\u1ea3n ti\u1ec1n m\u1eb7t theo th\u00f4ng t\u01b0 133 \u2013 TK 111<\/a><\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n t\u00e0i kho\u1ea3n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng theo th\u00f4ng t\u01b0 133 \u2013 TK 112<\/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":25728,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3387],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25711"}],"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=25711"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25711\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/25728"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25711"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25711"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}