{"id":25735,"date":"2016-09-25T09:44:25","date_gmt":"2016-09-25T09:44:25","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25735"},"modified":"2016-09-25T09:48:46","modified_gmt":"2016-09-25T09:48:46","slug":"phuong-phap-ke-toan-thanh-pham-theo-thong-tu-133-tk-155","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25735","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n th\u00e0nh ph\u1ea9m theo Th\u00f4ng t\u01b0 133 – TK 155"},"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 th\u00e0nh ph\u1ea9m theo Th\u00f4ng t\u01b0 133 – TK 155<\/span><\/h2>\n

I. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea\u00a0khai th\u01b0\u1eddng xuy\u00ean.<\/span><\/strong><\/h2>\n

1. Nh\u1eadp kho th\u00e0nh ph\u1ea9m do doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ra ho\u1eb7c thu\u00ea ngo\u00e0i gia c\u00f4ng, ghi:<\/span><\/strong><\/h3>\n

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

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

2. Xu\u1ea5t kho th\u00e0nh ph\u1ea9m \u0111\u1ec3 b\u00e1n cho kh\u00e1ch h\u00e0ng, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh gi\u00e1 v\u1ed1n c\u1ee7a th\u00e0nh ph\u1ea9m xu\u1ea5t b\u00e1n, ghi:<\/span><\/strong><\/h3>\n

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

\u00a0 \u00a0 \u00a0 C\u00f3 TK 155 – Th\u00e0nh ph\u1ea9m.<\/span><\/p>\n

3. Xu\u1ea5t kho th\u00e0nh ph\u1ea9m g\u1eedi \u0111i b\u00e1n, xu\u1ea5t kho cho c\u00e1c c\u01a1 s\u1edf nh\u1eadn b\u00e1n h\u00e0ng \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi, ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 TK 157 – H\u00e0ng g\u1eedi \u0111i b\u00e1n (g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 155 – Th\u00e0nh ph\u1ea9m.<\/span><\/p>\n

4. Khi ng\u01b0\u1eddi mua tr\u1ea3 l\u1ea1i s\u1ed1 th\u00e0nh ph\u1ea9m \u0111\u00e3 b\u00e1n: Tr\u01b0\u1eddng h\u1ee3p th\u00e0nh ph\u1ea9m \u0111\u00e3 b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i theo gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf GTGT, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/p>\n

N\u1ee3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111,112, 131,… (t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i).<\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi ph\u1ea3n \u00e1nh gi\u00e1 v\u1ed1n c\u1ee7a th\u00e0nh ph\u1ea9m \u0111\u00e3 b\u00e1n nh\u1eadp l\u1ea1i kho, ghi:<\/span><\/p>\n

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

\u00a0 \u00a0 \u00a0 C\u00f3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/span><\/p>\n

5. Xu\u1ea5t kho s\u1ea3n ph\u1ea9m cho ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 c\u00e1c TK 642, 241,211<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 155 – Th\u00e0nh ph\u1ea9m.<\/span><\/p>\n

6. Xu\u1ea5t kho th\u00e0nh ph\u1ea9m \u0111\u01b0a \u0111i g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c, ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 TK 228 – \u0110\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c (theo gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i)<\/span><\/p>\n

N\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c (ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a th\u00e0nh ph\u1ea9m)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 155 – Th\u00e0nh ph\u1ea9m<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 711- Thu nh\u1eadp kh\u00e1c (ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a th\u00e0nh ph\u1ea9m).<\/span><\/p>\n

7. Khi xu\u1ea5t kho th\u00e0nh ph\u1ea9m d\u00f9ng \u0111\u1ec3 mua l\u1ea1i ph\u1ea7n v\u1ed1n g\u00f3p t\u1ea1i \u0111\u01a1n v\u1ecb\u00a0<\/span><\/strong>kh\u00e1c:<\/span><\/h3>\n

– Ghi nh\u1eadn doanh thu b\u00e1n th\u00e0nh ph\u1ea9m v\u00e0 kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c, ghi: <\/span><\/p>\n

N\u1ee3 TK 228 – \u0110\u1ea7u t\u01b0 g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c (gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 511- Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 <\/span><\/p>\n

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

– Ghi nh\u1eadn gi\u00e1 v\u1ed1n th\u00e0nh ph\u1ea9m d\u00f9ng \u0111\u1ec3 mua l\u1ea1i ph\u1ea7n v\u1ed1n g\u00f3p t\u1ea1i \u0111\u01a1n v\u1ecb kh\u00e1c, ghi:<\/span><\/p>\n

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

\u00a0 \u00a0 \u00a0 C\u00f3 TK 155 – Th\u00e0nh ph\u1ea9m.<\/span><\/p>\n

8. M\u1ecdi tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n th\u1eeba, thi\u1ebfu th\u00e0nh ph\u1ea9m khi ki\u1ec3m k\u00ea \u0111\u1ec1u ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n v\u00e0 truy t\u00ecm nguy\u00ean nh\u00e2n x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi ph\u1ea1m l\u1ed7i. C\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea v\u00e0 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/strong><\/h3>\n

– N\u1ebfu th\u1eeba, thi\u1ebfu th\u00e0nh ph\u1ea9m do nh\u1ea7m l\u1eabn ho\u1eb7c ch\u01b0a ghi s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i ti\u1ebfn h\u00e0nh ghi b\u1ed5 sung ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n th\u1eeba, thi\u1ebfu ph\u1ea3i ch\u1edd x\u1eed l\u00fd:<\/span><\/p>\n

+ N\u1ebfu th\u1eeba, ghi:<\/span><\/p>\n

N\u1ee3 TK 155 – Th\u00e0nh ph\u1ea9m (gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3381).<\/span><\/p>\n

Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n, ghi:<\/span><\/p>\n

N\u1ee3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c.<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK li\u00ean quan.<\/span><\/p>\n

+ N\u1ebfu thi\u1ebfu, ghi:<\/span><\/p>\n

N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1381)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 155 – Th\u00e0nh ph\u1ea9m.<\/span><\/p>\n

– Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n, k\u1ebf to\u00e1n ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111, 112,…. (n\u1ebfu c\u00e1 nh\u00e2n ph\u1ea1m l\u1ed7i b\u1ed3i th\u01b0\u1eddng b\u1eb1ng ti\u1ec1n)<\/span><\/p>\n

N\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (tr\u1eeb v\u00e0o l\u01b0\u01a1ng c\u1ee7a c\u00e1 nh\u00e2n ph\u1ea1m l\u1ed3i ) N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1388) (ph\u1ea3i thu b\u1ed3i th\u01b0\u1eddng c\u1ee7a ng\u01b0\u1eddi ph\u1ea1m l\u1ed3i)<\/span><\/p>\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (ph\u1ea7n gi\u00e1 tr\u1ecb hao h\u1ee5t, m\u1ea5t m\u00e1t c\u00f2n l\u1ea1i sau khi tr\u1eeb s\u1ed1 thu b\u1ed3i th\u01b0\u1eddng)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1381).<\/span><\/p>\n

9. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p s\u1eed d\u1ee5ng s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra \u0111\u1ec3 bi\u1ebfu t\u1eb7ng, khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o (theo ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i):<\/span><\/strong><\/h3>\n

a. Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t s\u1ea3n ph\u1ea9m \u0111\u1ec3 bi\u1ebfu t\u1eb7ng, khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o kh\u00f4ng thu ti\u1ec1n, kh\u00f4ng k\u00e8m theo c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c nh\u01b0 ph\u1ea3i mua s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a…., k\u1ebf to\u00e1n ghi nh\u1eadn gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m v\u00e0o chi ph\u00ed b\u00e1n h\u00e0ng (chi ti\u1ebft h\u00e0ng khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o), ghi:<\/span><\/p>\n

N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh (6421)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 155 – Th\u00e0nh ph\u1ea9m (chi ph\u00ed s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m).<\/span><\/p>\n

b. Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t s\u1ea3n ph\u1ea9m \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 (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

– \u00a0Khi xu\u1ea5t h\u00e0ng khuy\u1ebfn m\u1ea1i, k\u1ebf to\u00e1n ghi nh\u1eadn gi\u00e1 tr\u1ecb h\u00e0ng khuy\u1ebfn m\u1ea1i v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, ghi:<\/span><\/p>\n

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

\u00a0 \u00a0 \u00a0 C\u00f3 TK 155 – Th\u00e0nh ph\u1ea9m.<\/span><\/p>\n

– \u00a0Ghi nh\u1eadn doanh thu c\u1ee7a h\u00e0ng khuy\u1ebfn m\u1ea1i tr\u00ean c\u01a1 s\u1edf ph\u00e2n b\u1ed5 s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c cho c\u1ea3 s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c b\u00e1n v\u00e0 s\u1ea3n ph\u1ea9m khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, ghi:<\/span><\/p>\n

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

\u00a0 \u00a0 \u00a0 C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 <\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311) (n\u1ebfu c\u00f3).<\/span><\/p>\n

c. N\u1ebfu bi\u1ebfu t\u1eb7ng cho c\u00e1n b\u1ed9 c\u00f4ng nh\u00e2n vi\u00ean \u0111\u01b0\u1ee3c trang tr\u1ea3i b\u1eb1ng qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i, k\u1ebf to\u00e1n ph\u1ea3i ghi nh\u1eadn doanh thu, gi\u00e1 v\u1ed1n nh\u01b0 giao d\u1ecbch b\u00e1n h\u00e0ng th\u00f4ng th\u01b0\u1eddng, ghi:<\/span><\/p>\n

– Ghi nh\u1eadn gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m d\u00f9ng \u0111\u1ec3 bi\u1ebfu, t\u1eb7ng ng\u01b0\u1eddi lao \u0111\u1ed9ng, ghi:<\/span><\/p>\n

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

\u00a0 \u00a0 \u00a0 C\u00f3 TK 155 – Th\u00e0nh ph\u1ea9m.<\/span><\/p>\n

– Ghi nh\u1eadn doanh thu c\u1ee7a s\u1ea3n ph\u1ea9m bi\u1ebfu t\u1eb7ng \u0111\u01b0\u1ee3c trang tr\u1ea3i b\u1eb1ng qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i, ghi:<\/span><\/p>\n

N\u1ee3 TK 353 – Q\u0169y khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311) (n\u1ebfu c\u00f3).<\/span><\/p>\n

10.<\/span>\u00a0K\u1ebf to\u00e1n tr\u1ea3 l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1eb1ng s\u1ea3n ph\u1ea9m<\/span><\/strong><\/h3>\n

– Doanh thu c\u1ee7a s\u1ea3n ph\u1ea9m d\u00f9ng \u0111\u1ec3 tr\u1ea3 l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, ghi:<\/span><\/p>\n

N\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 511- Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 <\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 3335 – Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (n\u1ebfu c\u00f3).<\/span><\/p>\n

– Ghi nh\u1eadn gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m d\u00f9ng \u0111\u1ec3 tr\u1ea3 l\u01b0ong cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, ghi:<\/span><\/p>\n

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

\u00a0 \u00a0 \u00a0 C\u00f3 TK 155 – Th\u00e0nh ph\u1ea9m.<\/span><\/p>\n

11. Ph\u1ea3n \u00e1nh gi\u00e1 v\u1ed1n th\u00e0nh ph\u1ea9m \u1ee9 \u0111\u1ecdng, kh\u00f4ng c\u1ea7n d\u00f9ng khi thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n, ghi:<\/span><\/strong><\/h3>\n

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

\u00a0 \u00a0 \u00a0 C\u00f3 TK 155 – Th\u00e0nh ph\u1ea9m.<\/span><\/p>\n

II. \u00a0Tr\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

1. \u0110\u1ea7u k\u1ef3, k\u1ebf to\u00e1n c\u0103n c\u1ee9 k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea th\u00e0nh ph\u1ea9m \u0111\u00e3 k\u1ebft chuy\u1ec3n cu\u1ed1i k\u1ef3 tr\u01b0\u1edbc \u0111\u1ec3 k\u1ebft chuy\u1ec3n gi\u00e1 tr\u1ecb th\u00e0nh ph\u1ea9m t\u1ed3n kho \u0111\u1ea7u k\u1ef3 v\u00e0o T\u00e0i kho\u1ea3n 632 \u201cGi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n\u201d, ghi:<\/span><\/strong><\/h3>\n

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

\u00a0 \u00a0 \u00a0 C\u00f3 TK 155 – Th\u00e0nh ph\u1ea9m.<\/span><\/p>\n

2. Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, c\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea th\u00e0nh ph\u1ea9m t\u1ed3n kho, k\u1ebft chuy\u1ec3n gi\u00e1 tr\u1ecb th\u00e0nh ph\u1ea5m t\u1ed3n kho cu\u1ed1i k\u1ef3, ghi:<\/span><\/strong><\/h3>\n

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

\u00a0 \u00a0 \u00a0 C\u00f3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/span><\/p>\n

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n th\u00e0nh ph\u1ea9m theo Th\u00f4ng t\u01b0 133 – TK 155<\/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 ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng theo Th\u00f4ng t\u01b0 133 \u2013 TK 131<\/a><\/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 \u2013 TK 154<\/a><\/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","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":[3291,3392,3393],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25735"}],"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=25735"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25735\/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=25735"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25735"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}