{"id":25738,"date":"2016-09-25T09:51:14","date_gmt":"2016-09-25T09:51:14","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25738"},"modified":"2016-09-25T09:51:14","modified_gmt":"2016-09-25T09:51:14","slug":"phuong-phap-ke-toan-hang-hoa-theo-thong-tu-133-tk-156","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25738","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u00e0ng h\u00f3a theo Th\u00f4ng t\u01b0 133 – TK 156"},"content":{"rendered":"
\"Th\u00f4ng<\/a>

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

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u00e0ng h\u00f3a theo Th\u00f4ng t\u01b0 133 – TK 156<\/span><\/h2>\n

I. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p h\u1ea1ch to\u00e1n h\u00e0ng h\u00f3a t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean.<\/span><\/strong><\/h2>\n

1. H\u00e0ng h\u00f3a mua ngo\u00e0i nh\u1eadp kho doanh nghi\u1ec7p, c\u0103n c\u1ee9 h\u00f3a \u0111\u01a1n, phi\u1ebfu nh\u1eadp kho v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan:<\/span><\/strong><\/h3>\n

a. Khi mua h\u00e0ng h\u00f3a, n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ghi:<\/span><\/p>\n

N\u1ee3 TK 156 – H\u00e0ng h\u00f3a (chi ti\u1ebft h\u00e0ng h\u00f3a mua v\u00e0o v\u00e0 h\u00e0ng h\u00f3a s\u1eed d\u1ee5ng nh\u01b0 h\u00e0ng thay th\u1ebf \u0111\u1ec1 ph\u00f2ng h\u01b0 h\u1ecfng)<\/span><\/p>\n

N\u1ee3 TK 153 – C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 (gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd ph\u1ee5 t\u00f9ng thay th\u1ec3)<\/span><\/p>\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331) (thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c TK 111, 112, 141,331,… (t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/span><\/p>\n

N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a mua v\u00e0o bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT.<\/span><\/p>\n

b. Khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a:<\/span><\/p>\n

– Khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a, ghi:<\/span><\/p>\n

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

\u00a0 \u00a0 \u00a0C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33312) (n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 TK 3332 – Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (n\u1ebfu c\u00f3)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 TK 3333 – Thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u (chi ti\u1ebft thu\u1ebf nh\u1eadp kh\u1ea9u)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 TK 33381 – Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng.<\/span><\/p>\n

– N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ghi:<\/span><\/p>\n

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

\u00a0 \u00a0 \u00a0C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33312).<\/span><\/p>\n

– Mua h\u00e0ng d\u01b0\u1edbi h\u00ecnh th\u1ee9c \u1ee7y th\u00e1c nh\u1eadp kh\u1ea9u th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh \u1edf T\u00e0i kho\u1ea3n 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n.<\/span><\/p>\n

2. Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n c\u1ee7a ng\u01b0\u1eddi b\u00e1n nh\u01b0ng \u0111\u1ebfn cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, h\u00e0ng h\u00f3a ch\u01b0a v\u1ec1 nh\u1eadp kho th\u00ec c\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n, ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 TK 151 – H\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng<\/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 \u00a0C\u00f3 c\u00e1c TK 111, 112,331,…<\/span><\/p>\n

– Sang k\u1ef3 k\u1ebf to\u00e1n sau, khi h\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng v\u1ec1 nh\u1eadp kho, ghi:<\/span><\/p>\n

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

\u00a0 \u00a0 \u00a0C\u00f3 TK 151 – H\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng.<\/span><\/p>\n

3. Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n nh\u1eadn \u0111\u01b0\u1ee3c (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) sau khi mua h\u00e0ng th\u00ec k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng c\u1ee7a h\u00e0ng h\u00f3a \u0111\u1ec3 ph\u00e2n b\u1ed1 s\u1ed1 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng d\u1ef1a tr\u00ean s\u1ed1 h\u00e0ng c\u00f2n t\u1ed3n kho, s\u1ed1 \u0111\u00e3 xu\u1ea5t b\u00e1n trong k\u1ef3:<\/span><\/strong><\/h3>\n

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

\u00a0 \u00a0 \u00a0C\u00f3 TK 156 – H\u00e0ng h\u00f3a (n\u1ebfu h\u00e0ng c\u00f2n t\u1ed3n kho)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (n\u1ebfu \u0111\u00e3 ti\u00eau th\u1ee5 trong k\u1ef3)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331) (n\u1ebfu c\u00f3).<\/span><\/p>\n

4. Gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng h\u00f3a mua ngo\u00e0i kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ph\u1ea9m ch\u1ea5t theo h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf ph\u1ea3i tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi b\u00e1n, ghi:<\/span><\/strong><\/h3>\n

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

N\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 TK 156 – H\u00e0ng h\u00f3a<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ( 1331 ) (n\u1ebfu c\u00f3).<\/span><\/p>\n

5. Ph\u1ea3n \u00e1nh chi ph\u00ed thu mua h\u00e0ng h\u00f3a, ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 TK 156 – H\u00e0ng h\u00f3a<\/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 \u00a0C\u00f3 c\u00e1c TK 111, 112, 141,331,…<\/span><\/p>\n

6. Khi mua h\u00e0ng h\u00f3a theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p, ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 TK 156 – H\u00e0ng h\u00f3a (theo gi\u00e1 mua tr\u1ea3 ti\u1ec1n ngay)<\/span><\/p>\n

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

N\u1ee3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc {ph\u1ea7n l\u00e3i tra ch\u1eadm l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n tr\u1eeb (-) Gi\u00e1 mua tr\u1ea3 ti\u1ec1n ngay tr\u1eeb thu\u1ebf GTGT (n\u1ebfu \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/span><\/p>\n

\u0110\u1ecbnh k\u1ef3, ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh s\u1ed1 l\u00e3i mua h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p phai tra t\u1eebng k\u1ef3, ghi:<\/span><\/p>\n

N\u1ee3TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.<\/span><\/p>\n

7. Khi mua h\u00e0ng h\u00f3a B\u0110S, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh gi\u00e1 mua v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c mua h\u00e0ng h\u00f3a B\u0110S, ghi<\/strong>:<\/span><\/h3>\n

N\u1ee3 TK 156 – H\u00e0ng h\u00f3a (gi\u00e1 mua ch\u01b0a c\u00f3 thu\u1ebf GTGT) (chi ti\u1ebft h\u00e0ng h\u00f3a B\u0110S)<\/span><\/p>\n

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

\u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c TK 111, 112,331,…<\/span><\/p>\n

8. Tr\u01b0\u1eddng h\u1ee3p b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 chuy\u1ec3n th\u00e0nh h\u00e0ng t\u1ed3n kho khi ch\u1ee7 s\u1edf h\u1eefu c\u00f3 quy\u1ebft \u0111\u1ecbnh s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p \u0111\u1ec3 b\u00e1n:<\/span><\/strong><\/h3>\n

– \u00a0Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 b\u00e1n,<\/span><\/p>\n

ghi:<\/span><\/p>\n

N\u1ee3 TK 156 – H\u00e0ng h\u00f3a (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a B\u0110S\u0110T)<\/span><\/p>\n

N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (2147) (S\u1ed1 hao m\u00f2n l\u0169y k\u1ebf)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 TK 217 – B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 (nguy\u00ean gi\u00e1).<\/span><\/p>\n

– Khi ph\u00e1t sinh c\u00e1c chi ph\u00ed s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p tri\u1ec3n khai cho m\u1ee5c \u0111\u00edch b\u00e1n, ghi:<\/span><\/p>\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<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c TK 111, 112, 152,334,331,…<\/span><\/p>\n

– Khi k\u1ebft th\u00fac giai \u0111o\u1ea1n s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p tri\u1ec3n khai cho m\u1ee5c \u0111\u00edch b\u00e1n, k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 chi ph\u00ed ghi t\u0103ng gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a b\u1ea5t \u0111\u1ed9ng s\u1ea3n, ghi:<\/span><\/p>\n

N\u1ee3 TK 156 – H\u00e0ng h\u00f3a (chi ti\u1ebft h\u00e0ng h\u00f3a B\u0110S)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/span><\/p>\n

9. Tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a xu\u1ea5t b\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ti\u00eau th\u1ee5, ghi:<\/span><\/strong><\/h3>\n

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

\u00a0 \u00a0 \u00a0C\u00f3 TK 156-H\u00e0ng h\u00f3a.<\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu b\u00e1n h\u00e0ng:<\/span><\/p>\n

– N\u1ebfu t\u00e1ch ngay \u0111\u01b0\u1ee3c c\u00e1c lo\u1ea1i thu\u1ebf gi\u00e1n thu t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu,\u00a0<\/span>ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 111, 112, 131,… (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

– N\u1ebfu kh\u00f4ng t\u00e1ch ngay \u0111\u01b0\u1ee3c thu\u1ebf, k\u1ebf to\u00e1n ghi nh\u1eadn doanh thu bao g\u1ed3m c\u1ea3 thu\u1ebf. \u0110\u1ecbnh k\u1ef3 k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 ghi gi\u1ea3m doanh thu, ghi:<\/span><\/p>\n

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

\u00a0 \u00a0 \u00a0C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

10. Tr\u01b0\u1eddng h\u1ee3p thu\u00ea ngo\u00e0i gia c\u00f4ng, ch\u1ebf bi\u1ebfn h\u00e0ng h\u00f3a:<\/span><\/strong><\/h3>\n

– Khi xu\u1ea5t kho h\u00e0ng h\u00f3a \u0111\u01b0a \u0111i gia c\u00f4ng, ch\u1ebf bi\u1ebfn, 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 \u00a0C\u00f3 TK 156 – H\u00e0ng h\u00f3a.<\/span><\/p>\n

– Chi ph\u00ed gia c\u00f4ng, ch\u1ebf bi\u1ebfn h\u00e0ng h\u00f3a, ghi:<\/span><\/p>\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 \u00a0C\u00f3 c\u00e1c TK 111, 112,331,…<\/span><\/p>\n

– Khi gia c\u00f4ng xong nh\u1eadp l\u1ea1i kho h\u00e0ng h\u00f3a, ghi:<\/span><\/p>\n

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

\u00a0 \u00a0 \u00a0C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/span><\/p>\n

11. Khi xu\u1ea5t kho h\u00e0ng h\u00f3a g\u1eedi cho kh\u00e1ch h\u00e0ng ho\u1eb7c xu\u1ea5t kho cho c\u00e1c \u0111\u01a1n v\u1ecb \u0111\u1ea1i l\u00fd ho\u1eb7c nh\u1eadn h\u00e0ng k\u00fd g\u1eedi,…, ghi:<\/span><\/strong><\/h3>\n

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

\u00a0 \u00a0 \u00a0C\u00f3 TK 156 – H\u00e0ng h\u00f3a.<\/span><\/p>\n

12. Khi xu\u1ea5t h\u00e0ng h\u00f3a cho ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 c\u00e1c TK 642, 241,211, 154,…<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 TK 156 – H\u00e0ng h\u00f3a.<\/span><\/p>\n

13. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a \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 h\u00e0ng h\u00f3a \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 h\u00e0ng h\u00f3a 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<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 TK 156 – H\u00e0ng h\u00f3a (gi\u00e1 v\u1ed1n).<\/span><\/p>\n

b. 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

– Khi xu\u1ea5t h\u00e0ng h\u00f3a 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 \u00a0C\u00f3 TK 156 – H\u00e0ng h\u00f3a.<\/span><\/p>\n

– Ghi nh\u1eadn doanh thu c\u1ee7a h\u00e0ng khuy\u1ebfn m\u1ea1i tr\u00ean c\u01a1 s\u1edf ph\u00e2n b\u1ed5 s\u1ed5 ti\u1ec1n thu \u0111\u01b0\u1ee3c cho c\u1ea3 s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c b\u00e1n v\u00e0 h\u00e0ng h\u00f3a 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 \u00a0C\u00f3 TK 511- Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (3331 1) (n\u1ebfu c\u00f3).<\/span><\/p>\n

c. N\u1ebfu h\u00e0ng h\u00f3a 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><\/h3>\n

– \u00a0Ghi nh\u1eadn gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a d\u00f9ng \u0111\u1ec3 bi\u1ebfu, t\u1eb7ng c\u00f4ng nh\u00e2n vi\u00ean v\u00e0 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 \u00a0C\u00f3 TK 156-H\u00e0ng h\u00f3a.<\/span><\/p>\n

– Ghi nh\u1eadn doanh thu c\u1ee7a h\u00e0ng h\u00f3a \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 – Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311) (n\u1ebfu c\u00f3).<\/span><\/p>\n

d. Khi h\u1ebft ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i, n\u1ebfu kh\u00f4ng ph\u1ea3i tr\u1ea3 l\u1ea1i nh\u00e0 s\u1ea3n xu\u1ea5t s\u1ed1 h\u00e0ng khuy\u1ebfn m\u1ea1i ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft, ghi:<\/span><\/p>\n

N\u1ee3 TK 156 – H\u00e0ng ho\u00e1 (theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n

14. K\u1ebf to\u00e1n tr\u1ea3 l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1eb1ng h\u00e0ng h\u00f3a<\/span><\/strong><\/h3>\n

– K\u1ebf to\u00e1n ghi nh\u1eadn doanh thu, 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 \u00a0C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\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 h\u00e0ng h\u00f3a d\u00f9ng \u0111\u1ec3 tr\u1ea3 l\u01b0\u01a1ng cho c\u00f4ng nh\u00e2n vi\u00ean v\u00e0 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 \u00a0C\u00f3 TK 156 – H\u00e0ng h\u00f3a.<\/span><\/p>\n

15. H\u00e0ng h\u00f3a \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 h\u00e0ng ho\u00e1)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 TK 156 – H\u00e0ng h\u00f3a<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\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 h\u00e0ng ho\u00e1).<\/span><\/p>\n

16. Cu\u1ed1i k\u1ef3, khi ph\u00e2n b\u1ed5 chi ph\u00ed thu mua cho h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 b\u00e1n trong k\u1ef3, ghi:<\/span><\/strong><\/p>\n

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

\u00a0 \u00a0 \u00a0C\u00f3 TK 156 – H\u00e0ng h\u00f3a.<\/span><\/p>\n

17. M\u1ecdi tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n th\u1eeba h\u00e0ng h\u00f3a b\u1ea5t k\u1ef3 \u1edf kh\u00e2u n\u00e0o trong kinh doanh ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n v\u00e0 truy t\u00ecm nguy\u00ean nh\u00e2n. K\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o nguy\u00ean nh\u00e2n \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u1ec3 x\u1eed l\u00fd v\u00e0 h\u1ea1ch to\u00e1n:<\/span><\/strong><\/p>\n

– N\u1ebfu do nh\u1ea7m l\u1eabn, c\u00e2n, \u0111o, \u0111ong, \u0111\u1ebfm, qu\u00ean ghi s\u1ed5,… th\u00ec \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed5 k\u1ebf<\/span><\/p>\n

to\u00e1n.<\/span><\/p>\n

– N\u1ebfu h\u00e0ng h\u00f3a th\u1eeba l\u00e0 thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p kh\u00e1c, th\u00ec gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a th\u1eeba doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng theo d\u00f5i trong h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb v\u00e0 ghi ch\u00e9p th\u00f4ng tin trong ph\u1ea7n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

– N\u1ebfu ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n ph\u1ea3i ch\u1edd x\u1eed l\u00fd, ghi:<\/span><\/p>\n

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

\u00a0 \u00a0 \u00a0C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3381).<\/span><\/p>\n

– Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 x\u1eed l\u00fd h\u00e0ng h\u00f3a th\u1eeba, ghi:<\/span><\/p>\n

N\u1ee3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3381)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c T\u00e0i kho\u1ea3n li\u00ean quan.<\/span><\/p>\n

18. M\u1ecdi tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n thi\u1ebfu h\u1ee5t, m\u1ea5t m\u00e1t h\u00e0ng h\u00f3a \u1edf b\u1ea5t k\u1ef3 kh\u00e2u n\u00e0o trong kinh doanh ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n v\u00e0 truy t\u00ecm nguy\u00ean nh\u00e2n. K\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n theo t\u1eebng nguy\u00ean nh\u00e2n g\u00e2y ra \u0111\u1ec3 x\u1eed l\u00fd v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n:<\/span><\/strong><\/h3>\n

– Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a thi\u1ebfu ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n, ch\u1edd x\u1eed l\u00fd, ghi:<\/span><\/p>\n

N\u1ee3TK 138 – Ph\u1ea3i thu kh\u00e1c (TK 1381)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 TK 156-H\u00e0ng h\u00f3a.<\/span><\/p>\n

\u00a0– 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 c\u00e1c TK 111,112,… (n\u1ebfu do c\u00e1 nh\u00e2n g\u00e2y ra ph\u1ea3i 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 (do c\u00e1 nh\u00e2n g\u00e2y ra ph\u1ea3i tr\u1eeb v\u00e0o l\u01b0\u01a1ng)<\/span><\/p>\n

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)<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 TK\u00a0138 – Ph\u1ea3i thu kh\u00e1c (1381).<\/span><\/p>\n

19. Tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 b\u00e1n trong k\u1ef3, c\u0103n c\u1ee9 H\u00f3a \u0111\u01a1n GTGT ho\u1eb7c H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, bi\u00ean b\u1ea3n b\u00e0n giao h\u00e0ng h\u00f3a B\u0110S, ghi:<\/span><\/strong><\/h3>\n

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

\u00a0 \u00a0 \u00a0C\u00f3 TK 156 – H\u00e0ng h\u00f3a.<\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu b\u00e1n h\u00e0ng h\u00f3a B\u0110S, ghi:<\/span><\/p>\n

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

\u00a0 \u00a0 \u00a0C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/p>\n

\u00a0 \u00a0 \u00a0C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (3331 1) (n\u1ebfu c\u00f3).<\/span><\/p>\n

20. Ph\u1ea3n \u00e1nh gi\u00e1 v\u1ed1n h\u00e0ng h\u00f3a \u1ee9 \u0111\u1ecdng kh\u00f4ng c\u1ea7n d\u00f9ng khi nh\u01b0\u1ee3ng b\u00e1n,\u00a0<\/span>thanh l\u00fd, ghi:<\/span><\/strong><\/h3>\n

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

\u00a0 \u00a0 \u00a0C\u00f3 TK 156-H\u00e0ngh\u00f3a.<\/span><\/p>\n

II. 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

1. \u0110\u1ea7u k\u1ef3, k\u1ebf to\u00e1n c\u0103n c\u1ee9 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a \u0111\u00e3 k\u1ebft chuy\u1ec3n cu\u1ed1i k\u1ef3 tr\u01b0\u1edbc k\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a t\u1ed3n kho \u0111\u1ea7u k\u1ef3, ghi:<\/span><\/strong><\/h3>\n

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

\u00a0 \u00a0 \u00a0C\u00f3 TK 156 – H\u00e0ng h\u00f3a.<\/span><\/p>\n

2. Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, ti\u1ebfn h\u00e0nh ki\u1ec3m k\u00ea x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u01b0\u1ee3ng v\u00e0 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a t\u1ed3n kho cu\u1ed1i k\u1ef3. C\u0103n c\u1ee9 v\u00e0o t\u1ed5ng tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a t\u1ed3n kho cu\u1ed1i k\u1ef3, ghi:<\/span><\/strong><\/h3>\n

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

\u00a0 \u00a0 \u00a0C\u00f3 TK 611 – Mua h\u00e0ng.<\/span><\/p>\n

– C\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 x\u00e1c \u0111\u1ecbnh t\u1ed5ng tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a \u0111\u00e3 xu\u1ea5t b\u00e1n, ghi:<\/span><\/p>\n

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

\u00a0 \u00a0 \u00a0C\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 h\u00f3a theo Th\u00f4ng t\u01b0 133 – TK 156<\/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 th\u00e0nh ph\u1ea9m theo Th\u00f4ng t\u01b0 133 \u2013 TK 155<\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n h\u00e0ng h\u00f3a theo Th\u00f4ng t\u01b0 133 \u2013 TK 156<\/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","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":[3291,3394],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25738"}],"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=25738"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25738\/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=25738"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25738"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}