{"id":25960,"date":"2016-10-07T01:31:13","date_gmt":"2016-10-07T01:31:13","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=25960"},"modified":"2016-10-07T01:31:43","modified_gmt":"2016-10-07T01:31:43","slug":"phuong-phap-ke-toan-chi-phi-quan-ly-kinh-doanh-theo-thong-tu-133-tk-642","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=25960","title":{"rendered":"Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh theo Th\u00f4ng t\u01b0 133 – TK 642"},"content":{"rendered":"
\"chi-phi-quan-ly-doanh-nghiep-_-ke-toan-thue-centax\"<\/a>

Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p _ 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 t\u00e0i ch\u00ednh theo Th\u00f4ng t\u01b0 133 – TK 635<\/span><\/h2>\n

1. Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ph\u1ee5 c\u1ea5p v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c ph\u1ea3i tr\u1ea3 cho nh\u00e2n vi\u00ean b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng, b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd doanh nghi\u1ec7p, tr\u00edch b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, b\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 kh\u00e1c (nh\u01b0 b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n…) c\u1ee7a nh\u00e2n vi\u00ean ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho qu\u00e1 tr\u00ecnh b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd doanh nghi\u1ec7p, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh (TK c\u1ea5p 2 ph\u00f9 h\u1ee3p)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 334, 338.<\/span><\/p>\n

2 . Gi\u00e1 tr\u1ecb v\u1eadt li\u1ec7u xu\u1ea5t d\u00f9ng, ho\u1eb7c mua v\u00e0o s\u1eed d\u1ee5ng ngay cho b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng, b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd doanh nghi\u1ec7p nh\u01b0: x\u0103ng, d\u1ea7u, m\u1ee1 \u0111\u1ec3 ch\u1ea1y xe, v\u1eadt li\u1ec7u d\u00f9ng cho s\u1eeda ch\u1eefa TSC\u0110 chung c\u1ee7a doanh nghi\u1ec7p,…, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh (TK c\u1ea5p 2 ph\u00f9 h\u1ee3p)<\/span><\/p>\n

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

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

C\u00f3 c\u00e1c TK 111, 112, 242,331,…<\/span><\/p>\n

3. Tr\u1ecb gi\u00e1 d\u1ee5ng c\u1ee5, \u0111\u1ed3 d\u00f9ng v\u0103n ph\u00f2ng xu\u1ea5t d\u00f9ng ho\u1eb7c mua v\u1ec1 s\u1eed d\u1ee5ng ngay cho b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng, b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd doanh nghi\u1ec7p kh\u00f4ng qua nh\u1eadp kho \u0111\u01b0\u1ee3c t\u00ednh tr\u1ef1c ti\u1ebfp m\u1ed9t l\u1ea7n v\u00e0o chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh (TK c\u1ea5p 2 ph\u00f9 h\u1ee3p)<\/span><\/p>\n

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

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

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

4. Tr\u00edch kh\u1ea5u hao TSC\u0110 d\u00f9ng cho qu\u1ea3n l\u00fd chung c\u1ee7a doanh nghi\u1ec7p, b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng nh\u01b0: Nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac, kho t\u00e0ng, thi\u1ebft b\u1ecb truy\u1ec1n d\u1eabn,…, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh (TK c\u1ea5p 2 ph\u00f9 h\u1ee3p)<\/span><\/p>\n

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

5. Thu\u1ebf m\u00f4n b\u00e0i, ti\u1ec1n thu\u00ea \u0111\u1ea5t,… ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh (6422)<\/span><\/p>\n

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

6. L\u1ec7 ph\u00ed giao th\u00f4ng, l\u1ec7 ph\u00ed qua c\u1ea7u, ph\u00e0 ph\u1ea3i n\u1ed9p, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh (6422)<\/span><\/p>\n

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

7. K\u1ebf to\u00e1n d\u1ef1 ph\u00f2ng c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00f3 \u0111\u00f2i khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/span><\/strong><\/h2>\n

– Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i ph\u1ea3i tr\u00edch l\u1eadp k\u1ef3 n\u00e0y l\u1edbn h\u01a1n s\u1ed1 \u0111\u00e3 tr\u00edch l\u1eadp t\u1eeb k\u1ef3 tr\u01b0\u1edbc, k\u1ebf to\u00e1n tr\u00edch l\u1eadp b\u1ed5 sung ph\u1ea7n ch\u00eanh l\u1ec7ch, ghi:<\/span><\/p>\n

N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh (6422)<\/span><\/p>\n

C\u00f3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2293).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i ph\u1ea3i tr\u00edch l\u1eadp k\u1ef3 n\u00e0y nh\u1ecf h\u01a1n s\u1ed1 \u0111\u00e3 tr\u00edch l\u1eadp t\u1eeb k\u1ef3 tr\u01b0\u1edbc, k\u1ebf to\u00e1n ho\u00e0n nh\u1eadp ph\u1ea7n ch\u00eanh l\u1ec7ch, ghi:<\/span><\/p>\n

N\u1ee3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2293)<\/span><\/p>\n

C\u00f3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh (6422).<\/span><\/p>\n

– Vi\u1ec7c x\u00e1c \u0111\u1ecbnh th\u1eddi gian qu\u00e1 h\u1ea1n c\u1ee7a kho\u1ea3n n\u1ee3 ph\u1ea3i thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 kh\u00f3 \u0111\u00f2i ph\u1ea3i tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng \u0111\u01b0\u1ee3c c\u0103n c\u1ee9 v\u00e0o th\u1eddi gian tr\u1ea3 n\u1ee3 g\u1ed1c theo h\u1ee3p \u0111\u1ed3ng mua, b\u00e1n ban \u0111\u1ea7u, kh\u00f4ng t\u00ednh \u0111\u1ebfn vi\u1ec7c gia h\u1ea1n n\u1ee3 gi\u1eefa c\u00e1c b\u00ean.<\/span><\/p>\n

– Doanh nghi\u1ec7p tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i \u0111\u1ed1i v\u1edbi kho\u1ea3n cho vay, k\u00fd c\u01b0\u1ee3c, k\u00fd qu\u1ef9, t\u1ea1m \u1ee9ng… \u0111\u01b0\u1ee3c quy\u1ec1n nh\u1eadn l\u1ea1i t\u01b0\u01a1ng t\u1ef1 nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ph\u1ea3i thu theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt.<\/span><\/p>\n

8. Khi tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 c\u1ea7n l\u1eadp cho h\u1ee3p \u0111\u1ed3ng c\u00f3 r\u1ee7i ro l\u1edbn v\u00e0 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 kh\u00e1c (tr\u1eeb d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng), ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 c\u00e1c TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh (TK 6422)<\/span><\/p>\n

C\u00f3 TK 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p s\u1ed5 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 c\u1ea7n l\u1eadp \u1edf cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u00e0y nh\u1ecf h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 \u0111\u00e3 l\u1eadp \u1edf cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp ghi gi\u1ea3m chi ph\u00ed, ghi:<\/span><\/p>\n

N\u1ee3 TK 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3<\/span><\/p>\n

C\u00f3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh (TK 6422).<\/span><\/p>\n

9. Ti\u1ec1n \u0111i\u1ec7n tho\u1ea1i, \u0111i\u1ec7n, n\u01b0\u1edbc mua ngo\u00e0i ph\u1ea3i tr\u1ea3, chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110 d\u00f9ng cho qu\u1ea3n l\u00fd kinh doanh m\u1ed9t l\u1ea7n v\u1edbi gi\u00e1 tr\u1ecb nh\u1ecf, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh (6422)<\/span><\/p>\n

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

C\u00f3 c\u00e1c TK 111, 112, 331,335,…<\/span><\/p>\n

10. \u0110\u1ed1i v\u1edbi chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 ph\u1ee5c v\u1ee5 cho b\u00e1n h\u00e0ng, qu\u1ea3n l\u00fd doanh nghi\u1ec7p:<\/span><\/strong><\/h2>\n

a. Khi chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 th\u1ef1c t\u1ebf ph\u00e1t sinh, ghi:<\/span><\/p>\n

N\u1ee3 TK 2413- S\u1eeda ch\u1eefa l\u1edbn TSC\u0110<\/span><\/p>\n

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

C\u00f3 c\u00e1c TK 331, 11 1, 112, 152,…<\/span><\/p>\n

b. Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110:<\/span><\/p>\n

– Khi tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 v\u00e0o chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p, ghi:<\/span><\/p>\n

N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh (6422)<\/span><\/p>\n

C\u00f3 TK 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3 (n\u1ebfu vi\u1ec7c s\u1eeda ch\u1eefa \u0111\u00e3 th\u1ef1c hi\u1ec7n trong k\u1ef3 nh\u01b0ng ch\u01b0a nghi\u1ec7m thu ho\u1eb7c ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n).<\/span><\/p>\n

C\u00f3 TK 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 (N\u1ebfu \u0111\u01a1n v\u1ecb tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u1eeda ch\u1eefa cho TSC\u0110 theo y\u00eau c\u1ea7u k\u1ef9 thu\u1eadt ph\u1ea3i b\u1ea3o d\u01b0\u1ee1ng, duy tu \u0111\u1ecbnh k\u1ef3).<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n chi ph\u00ed SCL TSC\u0110 khi ho\u00e0n th\u00e0nh, b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng,ghi:<\/span><\/p>\n

N\u1ee3 c\u00e1c TK 335, 352<\/span><\/p>\n

C\u00f3 TK 2413 – S\u1eeda ch\u1eefa l\u1edbn TSC\u0110.<\/span><\/p>\n

c. Tr\u01b0\u1eddng h\u1ee3p ph\u00e2n b\u1ed5 d\u1ea7n chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110, ghi:<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n chi ph\u00ed SCL TSC\u0110 khi ho\u00e0n th\u00e0nh, b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng,ghi:<\/span><\/p>\n

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

C\u00f3 TK 2413 – S\u1eeda ch\u1eefa l\u1edbn TSC\u0110.<\/span><\/p>\n

– \u0110\u1ecbnh k\u1ef3, ph\u00e2n b\u1ed5 chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 v\u00e0o chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p, ghi:<\/span><\/p>\n

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

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

11. Chi ph\u00ed ph\u00e1t sinh v\u1ec1 h\u1ed9i ngh\u1ecb, ti\u1ebfp kh\u00e1ch, chi cho lao \u0111\u1ed9ng n\u1eef, chi cho nghi\u00ean c\u1ee9u, \u0111\u00e0o t\u1ea1o, chi n\u1ed9p ph\u00ed tham gia hi\u1ec7p h\u1ed9i v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd kh\u00e1c, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh (6422)<\/span><\/p>\n

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

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

12. Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ph\u1ea3i t\u00ednh v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh, ghi:<\/span><\/strong><\/h2>\n

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

C\u00f3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331, 1332).<\/span><\/p>\n

13. \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch b\u00e1n h\u00e0ng, qu\u1ea3n l\u00fd doanh nghi\u1ec7p, ghi:<\/strong><\/span><\/h2>\n

N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh (6422)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 155, 156 (chi ph\u00ed s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ho\u1eb7c gi\u00e1 v\u1ed1n h\u00e0ng h\u00f3a).<\/span><\/p>\n

14. Khi ph\u00e1t sinh c\u00e1c kho\u1ea3n ghi gi\u1ea3m chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed doanh nghi\u1ec7p, ghi:<\/span><\/strong><\/h2>\n

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

C\u00f3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh (TK c\u1ea5p 2 ph\u00f9 h\u1ee3p).<\/span><\/p>\n

15. Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a d\u00f9ng \u0111\u1ec3 bi\u1ebfu, t\u1eb7ng<\/span><\/strong><\/h2>\n

– Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a d\u00f9ng \u0111\u1ec3 bi\u1ebfu, t\u1eb7ng cho kh\u00e1ch h\u00e0ng b\u00ean ngo\u00e0i doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh:<\/span><\/p>\n

N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh (TK c\u1ea5p 2 ph\u00f9 h\u1ecdp)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 155, 156.<\/span><\/p>\n

N\u1ebfu ph\u1ea3i k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u ra, ghi:<\/span><\/p>\n

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

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

– Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a d\u00f9ng \u0111\u1ec3 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:<\/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

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

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

\u0110\u1ed3ng th\u1eddi ghi nh\u1eadn gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, NVL d\u00f9ng \u0111\u1ebf bi\u1ebfu, t\u1eb7ng c\u00f4ng nh\u00e2n vi\u00ean v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng:<\/span><\/p>\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n C\u00f3 c\u00e1c TK 155, 156.<\/span><\/p>\n

16. \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o<\/span><\/strong><\/h2>\n

– \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a mua v\u00e0o ho\u1eb7c s\u1ea3n ph\u1ea9m do doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ra d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o:<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a \u0111\u1ec3 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, ghi:<\/span><\/p>\n

N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh (6421) (chi ph\u00ed sx s\u1ea3n ph\u1ea9m, gi\u00e1 v\u1ed1n h\u00e0ng ho\u00e1)<\/span><\/p>\n

C\u00f3 c\u00e1c TK 155, 156.<\/span><\/p>\n

+ 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\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb h\u00e0ng khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o 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

\u00a0– Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c nh\u1eadn h\u00e0ng h\u00f3a (kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n) t\u1eeb nh\u00e0 s\u1ea3n xu\u1ea5t, nh\u00e0 ph\u00e2n ph\u1ed1i \u0111\u1ec3 qu\u1ea3ng c\u00e1o, khuy\u1ebfn m\u1ea1i cho kh\u00e1ch h\u00e0ng mua h\u00e0ng c\u1ee7a nh\u00e0 s\u1ea3n xu\u1ea5t, nh\u00e0 ph\u00e2n ph\u1ed1i:<\/span><\/p>\n

+ Khi nh\u1eadn h\u00e0ng c\u1ee7a nh\u00e0 s\u1ea3n xu\u1ea5t (kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n) d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o cho kh\u00e1ch h\u00e0ng, nh\u00e0 ph\u00e2n ph\u1ed1i ph\u1ea3i theo d\u00f5i chi ti\u1ebft s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng trong h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9 c\u1ee7a m\u00ecnh v\u00e0 thuy\u1ebft minh tr\u00ean B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi h\u00e0ng nh\u1eadn \u0111\u01b0\u1ee3c v\u00e0 s\u1ed1 h\u00e0ng \u0111\u00e3 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i cho ng\u01b0\u1eddi mua (nh\u01b0 h\u00e0ng h\u00f3a nh\u1eadn gi\u1eef h\u1ed9).<\/span><\/p>\n

+ 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, k\u1ebf to\u00e1n ghi nh\u1eadn thu nh\u1eadp kh\u00e1c l\u00e0 gi\u00e1 tr\u1ecb s\u1ed1 h\u00e0ng khuy\u1ebfn m\u1ea1i kh\u00f4ng ph\u1ea3i tr\u1ea3 l\u1ea1i, ghi:<\/span><\/p>\n

N\u1ee3 TK 156 – H\u00e0ng ho\u00e1 (gi\u00e1 tr\u1ecb h\u1ecdp l\u00fd)<\/span><\/p>\n

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

17. S\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 cho \u0111\u01a1n v\u1ecb nh\u1eadn \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u v\u1ec1 c\u00e1c kho\u1ea3n \u0111\u00e3 chi h\u1ed9 li\u00ean quan \u0111\u1ebfn h\u00e0ng \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u v\u00e0 ph\u00ed \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u, c\u0103n c\u1ee9 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan, ghi:<\/span><\/strong><\/h2>\n

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

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

C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3388).<\/span><\/p>\n

18. Hoa h\u1ed3ng b\u00e1n h\u00e0ng b\u00ean giao \u0111\u1ea1i l\u00fd ph\u1ea3i tr\u1ea3 cho b\u00ean nh\u1eadn \u0111\u1ea1i l\u00fd, ghi:<\/span><\/strong><\/p>\n

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

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

C\u00f3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

19. Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh t\u00ednh v\u00e0o T\u00e0i kho\u1ea3n 911 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3, ghi:<\/span><\/strong><\/h2>\n

N\u1ee3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/span><\/p>\n

C\u00f3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh.<\/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 qu\u1ea3n l\u00fd kinh doanh theo Th\u00f4ng t\u01b0 133 – TK 642<\/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

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ti\u1ec1n m\u1eb7t VND theo Th\u00f4ng t\u01b0 133 \u2013 TK 111.<\/a><\/span><\/p>\n

S\u01a1 \u0111\u1ed3 k\u1ebf to\u00e1n ti\u1ec1n g\u1eedi ng\u00e2n h\u00e0ng VND theo Th\u00f4ng t\u01b0 133 \u2013 TK 112.<\/span><\/a><\/span><\/p>\n

Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh theo Th\u00f4ng t\u01b0 133 \u2013 TK 642<\/a><\/span><\/p>\n

\u00a0<\/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":26515,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[3291,3458,3459],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25960"}],"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=25960"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/25960\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/26515"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=25960"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=25960"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}