{"id":25781,"date":"2016-09-30T00:50:44","date_gmt":"2016-09-30T00:50:44","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25781"},"modified":"2016-09-30T01:04:21","modified_gmt":"2016-09-30T01:04:21","slug":"phuong-phap-ke-toan-chi-phi-tra-truoc-theo-thong-tu-133-tk-242","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25781","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc theo Th\u00f4ng t\u01b0 133 – TK 242"},"content":{"rendered":"
\"\"<\/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 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc theo Th\u00f4ng t\u01b0 133 – TK 242<\/span><\/h2>\n

1. Khi ph\u00e1t sinh c\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ph\u1ea3i ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed SXKD c\u1ee7a nhi\u1ec1u k\u1ef3, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/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 C\u00f3 c\u00e1c TK 111, 112, 153,331,334,338,…<\/span><\/p>\n

\u0110\u1ecbnh k\u1ef3 ti\u1ebfn h\u00e0nh ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u00e0o chi ph\u00ed SXKD, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 154, 635,642<\/span><\/p>\n

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

2. Khi tr\u1ea3 tr\u01b0\u1edbc ti\u1ec1n thu\u00ea TSC\u0110, thu\u00ea c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng theo ph\u01b0\u01a1ng th\u1ee9c thu\u00ea ho\u1ea1t \u0111\u1ed9ng v\u00e0 ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh cho nhi\u1ec1u k\u1ef3, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/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 C\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

– N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT.<\/span><\/p>\n

3. \u0110\u1ed1i v\u1edbi c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, bao b\u00ec lu\u00e2n chuy\u1ec3n, \u0111\u1ed3 d\u00f9ng cho thu\u00ea li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong nhi\u1ec1u k\u1ef3, khi xu\u1ea5t d\u00f9ng, cho thu\u00ea, ghi:<\/span><\/strong><\/h2>\n

– Khi xu\u1ea5t d\u00f9ng ho\u1eb7c cho thu\u00ea, ghi:<\/span><\/p>\n

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

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

– \u0110\u1ecbnh k\u1ef3 ti\u1ebfn h\u00e0nh ph\u00e2n b\u1ed5 gi\u00e1 tr\u1ecb c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, bao b\u00ec lu\u00e2n chuy\u1ec3n, \u0111\u1ed3 d\u00f9ng cho thu\u00ea \u0111\u00e3 xu\u1ea5t kho theo ti\u00eau th\u1ee9c h\u1ee3p l\u00fd. C\u0103n c\u1ee9 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh m\u1ee9c chi ph\u00ed ph\u1ea3i ph\u00e2n b\u1ed5 m\u1ed7i k\u1ef3 c\u00f3 th\u1ec3 l\u00e0 th\u1eddi gian s\u1eed d\u1ee5ng ho\u1eb7c kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 m\u00e0 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, bao b\u00ec lu\u00e2n chuy\u1ec3n, \u0111\u1ed3 d\u00f9ng cho thu\u00ea tham gia v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh trong t\u1eebng k\u1ef3 k\u1ebf to\u00e1n. Khi ph\u00e2n b\u1ed5, ghi:<\/span><\/p>\n

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

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

4. Tr\u01b0\u1eddng h\u1ee3p mua TSC\u0110 v\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p:<\/span><\/strong><\/h2>\n

– Khi mua TSC\u0110 h\u1eefu h\u00ecnh, TSC\u0110 v\u00f4 h\u00ecnh ho\u1eb7c mua b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p v\u00e0 \u0111\u01b0a v\u1ec1 s\u1eed d\u1ee5ng ngay cho SXKD, ho\u1eb7c \u0111\u1ec3 n\u1eafm gi\u1eef ch\u1edd t\u0103ng gi\u00e1 ho\u1eb7c cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 211, 217 (nguy\u00ean gi\u00e1 – ghi 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 tr\u1ea3 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 ti\u1ec1n ngay tr\u1eeb (-) Thu\u1ebf GTGT (n\u1ebfu c\u00f3))<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\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, thanh to\u00e1n ti\u1ec1n cho ng\u01b0\u1eddi b\u00e1n, k\u1ebf to\u00e1n ghi:<\/span><\/p>\n

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

\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112 (s\u1ed1 ph\u1ea3i tr\u1ea3 \u0111\u1ecbnh k\u1ef3 bao g\u1ed3m c\u1ea3 gi\u00e1 g\u1ed1c v\u00e0 l\u00e3i tr\u1ea3\u00a0<\/span>ch\u1eadm, tr\u1ea3 g\u00f3p ph\u1ea3i tr\u1ea3 \u0111\u1ecbnh k\u1ef3).<\/span><\/p>\n

– \u0110\u1ecbnh k\u1ef3, t\u00ednh v\u00e0o chi ph\u00ed theo s\u1ed1 l\u00e3i tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p ph\u1ea3i tr\u1ea3, ghi:<\/span><\/p>\n

N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh<\/span><\/p>\n

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

5. \u00a0Tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110 ph\u00e1t sinh l\u1edbn, doanh nghi\u1ec7p kh\u00f4ng th\u1ef1c hi\u1ec7n tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110, ph\u1ea3i ph\u00e2n b\u1ed5 chi ph\u00ed v\u00e0o nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n, khi c\u00f4ng vi\u1ec7c s\u1eeda ch\u1eefa ho\u00e0n th\u00e0nh:<\/span><\/strong><\/h2>\n

– K\u1ebft chuy\u1ec3n chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110 v\u00e0o t\u00e0i kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, ghi:<\/span><\/p>\n

N\u1ee3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p>\n

\u00a0 \u00a0 \u00a0 C\u00f3 TK 241 – XDCB d\u1edf dang (2413).<\/span><\/p>\n

– \u0110\u1ecbnh k\u1ef3, t\u00ednh v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110 v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3, ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1cTK 154, 642,…<\/span><\/p>\n

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

6. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p tr\u1ea3 tr\u01b0\u1edbc l\u00e3i ti\u1ec1n vay cho b\u00ean cho vay:<\/span><\/strong><\/h2>\n

– Khi tr\u1ea3 tr\u01b0\u1edbc l\u00e3i ti\u1ec1n vay, ghi:<\/span><\/p>\n

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

C\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

– \u0110\u1ecbnh k\u1ef3, khi ph\u00e2n b\u1ed5 l\u00e3i ti\u1ec1n vay theo s\u1ed1 ph\u1ea3i tr\u1ea3 t\u1eebng k\u1ef3 v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh ho\u1eb7c v\u1ed1n h\u00f3a t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n d\u1edf dang, ghi:<\/span><\/p>\n

N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh (chi ph\u00ed \u0111i vay ghi v\u00e0o chi ph\u00ed SXKD trong k\u1ef3)<\/span><\/p>\n

N\u1ee3 TK 241 – XDCB d\u1edf dang (n\u1ebfu chi ph\u00ed \u0111i vay \u0111\u01b0\u1ee3c v\u1ed1n ho\u00e1 v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng d\u1edf dang)<\/span><\/p>\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang (n\u1ebfu chi ph\u00ed \u0111i vay \u0111\u01b0\u1ee3c v\u1ed1n h\u00f3a v\u00e0o gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n s\u1ea3n xu\u1ea5t d\u1edf dang)<\/span><\/p>\n

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

7. \u00a0C\u00e1c doanh nghi\u1ec7p ch\u01b0a ph\u00e2n b\u1ed5 h\u1ebft l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 trong giai \u0111o\u1ea1n tr\u01b0\u1edbc ho\u1ea1t \u0111\u1ed9ng ph\u1ea3i k\u1ebft chuy\u1ec3n \u00a0to\u00e0n b\u1ed9 s\u1ed1 l\u1ed7 l\u0169y k\u1ebf \u0111ang theo d\u00f5i tr\u00ean TK 242 sang TK 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh<\/span><\/p>\n

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

Tr\u00ean \u0111\u00e2y l\u00e0 b\u00e0i vi\u1ebft: Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc theo Th\u00f4ng t\u01b0 133 – TK 242<\/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 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang theo Th\u00f4ng t\u01b0 133 \u2013 TK 241<\/a><\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 theo Th\u00f4ng t\u01b0 133 \u2013 TK 153<\/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","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..<\/p>\n","protected":false},"author":7,"featured_media":25782,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3406,3407],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25781"}],"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=25781"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25781\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/25782"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25781"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25781"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}