{"id":25740,"date":"2016-09-25T09:52:49","date_gmt":"2016-09-25T09:52:49","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25740"},"modified":"2016-09-25T09:52:49","modified_gmt":"2016-09-25T09:52:49","slug":"phuong-phap-ke-toan-hang-gui-ban-theo-thong-tu-133-tk-157","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25740","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u00e0ng g\u1eedi b\u00e1n theo Th\u00f4ng t\u01b0 133 – TK 157"},"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 g\u1eedi b\u00e1n theo Th\u00f4ng t\u01b0 133 – TK 157<\/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 g\u1eedi h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m cho kh\u00e1ch h\u00e0ng, xu\u1ea5t h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m cho doanh nghi\u1ec7p nh\u1eadn b\u00e1n \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi theo h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, c\u0103n c\u1ee9 phi\u1ebfu xu\u1ea5t kho, ghi:<\/span><\/strong><\/h3>\n

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

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

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

2. D\u1ecbch v\u1ee5 \u0111\u00e3 ho\u00e0n th\u00e0nh b\u00e0n giao cho kh\u00e1ch h\u00e0ng nh\u01b0ng ch\u01b0a x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n trong k\u1ef3, ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 TK 157 – H\u00e0ng g\u1eedi \u0111i b\u00e1n<\/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

3. Khi h\u00e0ng g\u1eedi \u0111i b\u00e1n v\u00e0 d\u1ecbch v\u1ee5 \u0111\u00e3 ho\u00e0n th\u00e0nh b\u00e0n giao cho kh\u00e1ch h\u00e0ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n trong k\u1ef3:<\/span><\/strong><\/p>\n

– N\u1ebfu t\u00e1ch ngay \u0111\u01b0\u1ee3c thu\u1ebf gi\u00e1n thu t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu b\u00e1n h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m, cung c\u1ea5p d\u1ecbch v\u1ee5 theo gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf, ghi:<\/span><\/p>\n

N\u1ee3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/span><\/p>\n

\u00a0 \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 \u00a0 \u00a0 C\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 gi\u00e1n thu, k\u1ebf to\u00e1n ghi nh\u1eadn doanh thu bao g\u1ed3m c\u1ea3 thu\u1ebf. \u0110\u1ecbnh k\u1ef3 k\u1ebf to\u00e1n ghi gi\u1ea3m doanh thu \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p, 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 \u00a0 C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

– \u0110\u1ed3ng th\u1eddi ph\u1ea3n \u00e1nh tr\u1ecb gi\u00e1 v\u1ed1n c\u1ee7a s\u1ed1 h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m, d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n trong k\u1ef3, 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 157 – H\u00e0ng g\u1eedi \u0111i b\u00e1n.<\/span><\/p>\n

4. Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m \u0111\u00e3 g\u1eedi \u0111i b\u00e1n nh\u01b0ng b\u1ecb kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i:<\/span><\/strong><\/h3>\n

– N\u1ebfu h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m v\u1eabn c\u00f3 th\u1ec3 b\u00e1n \u0111\u01b0\u1ee3c ho\u1eb7c c\u00f3 th\u1ec3 s\u1eeda ch\u1eefa \u0111\u01b0\u1ee3c, ghi:<\/span><\/p>\n

N\u1ee3 TK 156 – H\u00e0ng h\u00f3a; ho\u1eb7c<\/span><\/p>\n

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

\u00a0 \u00a0 \u00a0 C\u00f3 TK 157 – H\u00e0ng g\u1eedi \u0111i b\u00e1n.<\/span><\/p>\n

– N\u1ebfu h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m b\u1ecb h\u01b0 h\u1ecfng kh\u00f4ng th\u1ec3 b\u00e1n \u0111\u01b0\u1ee3c v\u00e0 kh\u00f4ng th\u1ec3 s\u1eeda ch\u1eefa \u0111\u01b0\u1ee3c, 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 157 – H\u00e0ng g\u1eedi \u0111i b\u00e1n.<\/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.\u00a0<\/span>\u0110\u1ea7u k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m \u0111\u00e3 g\u1eedi cho kh\u00e1ch h\u00e0ng nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n trong k\u1ef3, h\u00e0ng h\u00f3a g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi\u00a0<\/span>(ch\u01b0a \u0111\u01b0\u1ee3c coi l\u00e0 \u0111\u00e3 b\u00e1n trong k\u1ef3), gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e0n giao cho ng\u01b0\u1eddi \u0111\u1eb7t h\u00e0ng nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 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 \u00a0 C\u00f3 TK 157 – H\u00e0ng g\u1eedi \u0111i b\u00e1n.<\/span><\/p>\n

2. Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, c\u0103n c\u1ee9 k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho, x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m (th\u00e0nh ph\u1ea9m, b\u00e1n th\u00e0nh ph\u1ea9m), d\u1ecbch v\u1ee5 cung c\u1ea5p cho kh\u00e1ch h\u00e0ng; nh\u1edd b\u00e1n \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi ch\u01b0a \u0111\u01b0\u1ee3c coi l\u00e0 \u0111\u00e3 b\u00e1n cu\u1ed1i k\u1ef3, ghi:<\/span><\/strong><\/h3>\n

N\u1ee3 TK 157 – H\u00e0ng g\u1eedi \u0111i b\u00e1n<\/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 h\u00e0ng g\u1eedi b\u00e1n theo Th\u00f4ng t\u01b0 133 – TK 157<\/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

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u00e0ng h\u00f3a theo Th\u00f4ng t\u01b0 133 \u2013 TK 156<\/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":[3291,3395,3396],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25740"}],"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=25740"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25740\/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=25740"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25740"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}