{"id":31891,"date":"2021-10-23T00:46:29","date_gmt":"2021-10-22T17:46:29","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=31891"},"modified":"2021-09-28T08:48:27","modified_gmt":"2021-09-28T01:48:27","slug":"chuan-muc-ke-toan-so-14-doanh-thu-va-thu-nhap-khac-2","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=31891","title":{"rendered":"CHU\u1ea8N M\u1ef0C K\u1ebe TO\u00c1N S\u1ed0 14 – DOANH THU V\u00c0 THU NH\u1eacP KH\u00c1C"},"content":{"rendered":"

H\u1ec6 TH\u1ed0NG<\/strong><\/p>\n

CHU\u1ea8N M\u1ef0C K\u1ebe TO\u00c1N VI\u1ec6T NAM CHU\u1ea8N M\u1ef0C S\u1ed0 14 DOANH THU V\u00c0 THU NH\u1eacP KH\u00c1C
\n(Ban h\u00e0nh v\u00e0 c\u00f4ng b\u1ed1 theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 149\/2001\/Q\u0110-BTC ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2001 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh)<\/em><\/p>\n

QUY \u0110\u1ecaNH CHUNG<\/strong><\/p>\n

    \n
  1. M\u1ee5c \u0111\u00edch c\u1ee7a chu\u1ea9n m\u1ef1c n\u00e0y l\u00e0 quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn c\u00e1c nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n doanh thu v\u00e0 thu nh\u1eadp kh\u00e1c, g\u1ed3m: C\u00e1c lo\u1ea1i doanh thu, th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu, ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n doanh thu v\u00e0 thu nh\u1eadp kh\u00e1c l\u00e0m c\u01a1 s\u1edf ghi s\u1ed5 k\u1ebf to\u00e1n v\u00e0 l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/li>\n
  2. Chu\u1ea9n m\u1ef1c n\u00e0y \u00e1p d\u1ee5ng trong k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n doanh thu v\u00e0 thu nh\u1eadp kh\u00e1c ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch v\u00e0 nghi\u1ec7p v\u1ee5 sau:<\/li>\n<\/ol>\n

    (a) B\u00e1n h\u00e0ng: B\u00e1n s\u1ea3n ph\u1ea9m do doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ra v\u00e0 b\u00e1n h\u00e0ng h\u00f3a mua v\u00e0o;<\/p>\n

    (b) Cung c\u1ea5p d\u1ecbch v\u1ee5: Th\u1ef1c hi\u1ec7n c\u00f4ng vi\u1ec7c \u0111\u00e3 th\u1ecfa thu\u1eadn theo h\u1ee3p \u0111\u1ed3ng trong m\u1ed9t ho\u1eb7c nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n;<\/p>\n

    (c) Ti\u1ec1n l\u00e3i, ti\u1ec1n b\u1ea3n quy\u1ec1n, c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia.<\/p>\n

    Ti\u1ec1n l\u00e3i: L\u00e0 s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c ph\u00e1t sinh t\u1eeb vi\u1ec7c cho ng\u01b0\u1eddi kh\u00e1c s\u1eed d\u1ee5ng ti\u1ec1n, c\u00e1c kho\u1ea3n t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n ho\u1eb7c c\u00e1c kho\u1ea3n c\u00f2n n\u1ee3 doanh nghi\u1ec7p, nh\u01b0: L\u00e3i cho vay, l\u00e3i ti\u1ec1n g\u1eedi, l\u00e3i \u0111\u1ea7u t\u01b0 tr\u00e1i phi\u1ebfu, t\u00edn phi\u1ebfu, chi\u1ebft kh\u1ea5u thanh to\u00e1n…;<\/p>\n

    Ti\u1ec1n b\u1ea3n quy\u1ec1n: L\u00e0 s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c ph\u00e1t sinh t\u1eeb vi\u1ec7c cho ng\u01b0\u1eddi kh\u00e1c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n, nh\u01b0: B\u1eb1ng s\u00e1ng ch\u1ebf, nh\u00e3n hi\u1ec7u th\u01b0\u01a1ng m\u1ea1i, b\u1ea3n quy\u1ec1n t\u00e1c gi\u1ea3, ph\u1ea7n m\u1ec1m m\u00e1y vi t\u00ednh…;<\/p>\n

    C\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia: L\u00e0 s\u1ed1 ti\u1ec1n l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia t\u1eeb vi\u1ec7c n\u1eafm gi\u1eef c\u1ed5 phi\u1ebfu ho\u1eb7c g\u00f3p v\u1ed1n.<\/p>\n

    (d) C\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c ngo\u00e0i c\u00e1c giao d\u1ecbch v\u00e0 nghi\u1ec7p v\u1ee5 t\u1ea1o ra doanh thu k\u1ec3 tr\u00ean (N\u1ed9i dung c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 30).<\/p>\n

    Chu\u1ea9n m\u1ef1c n\u00e0y kh\u00f4ng \u00e1p d\u1ee5ng cho k\u1ebf to\u00e1n c\u00e1c kho\u1ea3n doanh thu v\u00e0 thu nh\u1eadp kh\u00e1c \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh \u1edf c\u00e1c chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n kh\u00e1c.<\/p>\n

      \n
    1. C\u00e1c thu\u1eadt ng\u1eef trong chu\u1ea9n m\u1ef1c n\u00e0y \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 sau:<\/li>\n<\/ol>\n

      Doanh thu: L\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c l\u1ee3i \u00edch kinh t\u1ebf doanh nghi\u1ec7p thu \u0111\u01b0\u1ee3c trong k\u1ef3 k\u1ebf to\u00e1n, ph\u00e1t sinh t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng c\u1ee7a doanh nghi\u1ec7p, g\u00f3p ph\u1ea7n l\u00e0m t\u0103ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n

      Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i: L\u00e0 kho\u1ea3n doanh nghi\u1ec7p b\u00e1n gi\u1ea3m gi\u00e1 ni\u00eam y\u1ebft cho kh\u00e1ch h\u00e0ng mua h\u00e0ng v\u1edbi kh\u1ed1i l\u01b0\u1ee3ng l\u1edbn.<\/p>\n

      Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n: L\u00e0 kho\u1ea3n gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi mua do h\u00e0ng h\u00f3a k\u00e9m ph\u1ea9m ch\u1ea5t, sai quy c\u00e1ch ho\u1eb7c l\u1ea1c h\u1eadu th\u1ecb hi\u1ebfu.<\/p>\n

      Gi\u00e1 tr\u1ecb h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i: L\u00e0 gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng h\u00e0ng b\u00e1n \u0111\u00e3 x\u00e1c \u0111\u1ecbnh l\u00e0 ti\u00eau th\u1ee5 b\u1ecb kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i v\u00e0 t\u1eeb ch\u1ed1i thanh to\u00e1n.<\/p>\n

      Chi\u1ebft kh\u1ea5u thanh to\u00e1n: L\u00e0 kho\u1ea3n ti\u1ec1n ng\u01b0\u1eddi b\u00e1n gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi mua, do ng\u01b0\u1eddi mua thanh to\u00e1n ti\u1ec1n mua h\u00e0ng tr\u01b0\u1edbc th\u1eddi h\u1ea1n theo h\u1ee3p \u0111\u1ed3ng.<\/p>\n

      Thu nh\u1eadp kh\u00e1c: L\u00e0 kho\u1ea3n thu g\u00f3p ph\u1ea7n l\u00e0m t\u0103ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu t\u1eeb ho\u1ea1t \u0111\u1ed9ng ngo\u00e0i c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u1ea1o ra doanh thu.<\/p>\n

      Gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd: L\u00e0 gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n c\u00f3 th\u1ec3 trao \u0111\u1ed5i ho\u1eb7c gi\u00e1 tr\u1ecb m\u1ed9t kho\u1ea3n n\u1ee3 \u0111\u01b0\u1ee3c thanh to\u00e1n m\u1ed9t c\u00e1ch t\u1ef1 nguy\u1ec7n gi\u1eefa c\u00e1c b\u00ean c\u00f3 \u0111\u1ea7y \u0111\u1ee7 hi\u1ec3u bi\u1ebft trong s\u1ef1 trao \u0111\u1ed5i ngang gi\u00e1.<\/p>\n

      N\u1ed8I DUNG CHU\u1ea8N M\u1ef0C<\/strong><\/p>\n

        \n
      1. Doanh thu ch\u1ec9 bao g\u1ed3m t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c l\u1ee3i \u00edch kinh t\u1ebf doanh nghi\u1ec7p \u0111\u00e3 thu \u0111\u01b0\u1ee3c ho\u1eb7c s\u1ebd thu \u0111\u01b0\u1ee3c. C\u00e1c kho\u1ea3n thu h\u1ed9 b\u00ean th\u1ee9 ba kh\u00f4ng ph\u1ea3i l\u00e0 ngu\u1ed3n l\u1ee3i \u00edch kinh t\u1ebf, kh\u00f4ng l\u00e0m t\u0103ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 doanh thu (V\u00ed d\u1ee5: Khi ng\u01b0\u1eddi nh\u1eadn \u0111\u1ea1i l\u00fd thu h\u1ed9 ti\u1ec1n b\u00e1n h\u00e0ng cho \u0111\u01a1n v\u1ecb ch\u1ee7 h\u00e0ng, th\u00ec doanh thu c\u1ee7a ng\u01b0\u1eddi nh\u1eadn \u0111\u1ea1i l\u00fd ch\u1ec9 l\u00e0 ti\u1ec1n hoa h\u1ed3ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng). C\u00e1c kho\u1ea3n g\u00f3p v\u1ed1n c\u1ee7a c\u1ed5 \u0111\u00f4ng ho\u1eb7c ch\u1ee7 s\u1edf h\u1eefu l\u00e0m t\u0103ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu nh\u01b0ng kh\u00f4ng l\u00e0 doanh thu.<\/li>\n<\/ol>\n

        X\u00c1C \u0110\u1ecaNH DOANH THU<\/strong><\/p>\n

          \n
        1. Doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u00e1c kho\u1ea3n \u0111\u00e3 thu ho\u1eb7c s\u1ebd thu \u0111\u01b0\u1ee3c.<\/li>\n
        2. Doanh thu ph\u00e1t sinh t\u1eeb giao d\u1ecbch \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1edfi th\u1ecfa thu\u1eadn gi\u1eefa doanh nghi\u1ec7p v\u1edbi b\u00ean mua ho\u1eb7c b\u00ean s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n. N\u00f3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a c\u00e1c kho\u1ea3n \u0111\u00e3 thu \u0111\u01b0\u1ee3c ho\u1eb7c s\u1ebd thu \u0111\u01b0\u1ee3c sau khi tr\u1eeb (-) c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, chi\u1ebft kh\u1ea5u thanh to\u00e1n, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n v\u00e0 gi\u00e1 tr\u1ecb h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i.<\/li>\n
        3. \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n ti\u1ec1n ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n kh\u00f4ng \u0111\u01b0\u1ee3c nh\u1eadn ngay th\u00ec doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng c\u00e1ch quy \u0111\u1ed5i gi\u00e1 tr\u1ecb danh ngh\u0129a c\u1ee7a c\u00e1c kho\u1ea3n s\u1ebd thu \u0111\u01b0\u1ee3c trong t\u01b0\u01a1ng lai v\u1ec1 gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu theo t\u1ef7 l\u1ec7 l\u00e3i su\u1ea5t hi\u1ec7n h\u00e0nh. Gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu c\u00f3 th\u1ec3 nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb danh ngh\u0129a s\u1ebd thu \u0111\u01b0\u1ee3c trong t\u01b0\u01a1ng lai.<\/li>\n
        4. Khi h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c trao \u0111\u1ed5i \u0111\u1ec3 l\u1ea5y h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 t\u01b0\u01a1ng t\u1ef1 v\u1ec1 b\u1ea3n ch\u1ea5t v\u00e0 gi\u00e1 tr\u1ecb th\u00ec vi\u1ec7c trao \u0111\u1ed5i \u0111\u00f3 kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t giao d\u1ecbch t\u1ea1o ra doanh thu.<\/li>\n<\/ol>\n

          Khi h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c trao \u0111\u1ed5i \u0111\u1ec3 l\u1ea5y h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 kh\u00e1c kh\u00f4ng t\u01b0\u01a1ng t\u1ef1 th\u00ec vi\u1ec7c trao \u0111\u1ed5i \u0111\u00f3 \u0111\u01b0\u1ee3c coi l\u00e0 m\u1ed9t giao d\u1ecbch t\u1ea1o ra doanh thu. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 nh\u1eadn v\u1ec1, sau khi \u0111i\u1ec1u ch\u1ec9nh c\u00e1c kho\u1ea3n ti\u1ec1n ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n tr\u1ea3 th\u00eam ho\u1eb7c thu th\u00eam. Khi kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 nh\u1eadn v\u1ec1 th\u00ec doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh b\u1eb1ng gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 \u0111em trao \u0111\u1ed5i, sau khi \u0111i\u1ec1u ch\u1ec9nh c\u00e1c kho\u1ea3n ti\u1ec1n ho\u1eb7c t\u01b0\u01a1ng \u0111\u01b0\u01a1ng ti\u1ec1n tr\u1ea3 th\u00eam ho\u1eb7c thu th\u00eam.<\/p>\n

          NH\u1eacN BI\u1ebeT GIAO D\u1ecaCH<\/strong><\/p>\n

            \n
          1. Ti\u00eau chu\u1ea9n nh\u1eadn bi\u1ebft giao d\u1ecbch trong chu\u1ea9n m\u1ef1c n\u00e0y \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng ri\u00eang bi\u1ec7t cho t\u1eebng giao d\u1ecbch. Trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, c\u00e1c ti\u00eau chu\u1ea9n nh\u1eadn bi\u1ebft giao d\u1ecbch c\u1ea7n \u00e1p d\u1ee5ng t\u00e1ch bi\u1ec7t cho t\u1eebng b\u1ed9 ph\u1eadn c\u1ee7a m\u1ed9t giao d\u1ecbch \u0111\u01a1n l\u1ebb \u0111\u1ec3 ph\u1ea3n \u00e1nh b\u1ea3n ch\u1ea5t c\u1ee7a giao d\u1ecbch \u0111\u00f3. V\u00ed d\u1ee5, khi trong gi\u00e1 b\u00e1n m\u1ed9t s\u1ea3n ph\u1ea9m c\u00f3 m\u1ed9t kho\u1ea3n \u0111\u00e3 \u0111\u1ecbnh tr\u01b0\u1edbc cho vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 sau b\u00e1n h\u00e0ng th\u00ec kho\u1ea3n doanh thu t\u1eeb vi\u1ec7c cung c\u1ea5p d\u1ecbch v\u1ee5 sau b\u00e1n h\u00e0ng s\u1ebd \u0111\u01b0\u1ee3c d\u1eddi l\u1ea1i cho \u0111\u1ebfn khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 \u0111\u00f3. Ti\u00eau chu\u1ea9n nh\u1eadn bi\u1ebft giao d\u1ecbch c\u00f2n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng cho hai hay nhi\u1ec1u giao d\u1ecbch \u0111\u1ed3ng th\u1eddi c\u00f3 quan h\u1ec7 v\u1edbi nhau v\u1ec1 m\u1eb7t th\u01b0\u01a1ng m\u1ea1i. Tr\u01b0\u1eddng h\u1ee3p n\u00e0y ph\u1ea3i xem x\u00e9t ch\u00fang trong m\u1ed1i quan h\u1ec7 t\u1ed5ng th\u1ec3. V\u00ed d\u1ee5, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n vi\u1ec7c b\u00e1n h\u00e0ng v\u00e0 \u0111\u1ed3ng th\u1eddi k\u00fd m\u1ed9t h\u1ee3p \u0111\u1ed3ng kh\u00e1c \u0111\u1ec3 mua l\u1ea1i ch\u00ednh c\u00e1c h\u00e0ng h\u00f3a \u0111\u00f3 sau m\u1ed9t th\u1eddi gian th\u00ec ph\u1ea3i \u0111\u1ed3ng th\u1eddi xem x\u00e9t c\u1ea3 hai h\u1ee3p \u0111\u1ed3ng v\u00e0 doanh thu kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn.<\/li>\n<\/ol>\n

            DOANH THU B\u00c1N H\u00c0NG<\/strong><\/p>\n

              \n
            1. Doanh thu b\u00e1n h\u00e0ng \u0111\u01b0\u1ee3c ghi nh\u1eadn khi \u0111\u1ed3ng th\u1eddi th\u1ecfa m\u00e3n t\u1ea5t c\u1ea3 n\u0103m (5) \u0111i\u1ec1u ki\u1ec7n sau:<\/li>\n<\/ol>\n

              (a) Doanh nghi\u1ec7p \u0111\u00e3 chuy\u1ec3n giao ph\u1ea7n l\u1edbn r\u1ee7i ro v\u00e0 l\u1ee3i \u00edch g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1edf h\u1eefu s\u1ea3n ph\u1ea9m ho\u1eb7c h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua;<\/p>\n

              (b) Doanh nghi\u1ec7p kh\u00f4ng c\u00f2n n\u1eafm gi\u1eef quy\u1ec1n qu\u1ea3n l\u00fd h\u00e0ng h\u00f3a nh\u01b0 ng\u01b0\u1eddi s\u1edf h\u1eefu h\u00e0ng h\u00f3a ho\u1eb7c quy\u1ec1n ki\u1ec3m so\u00e1t h\u00e0ng h\u00f3a;<\/p>\n

              (c) Doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u01b0\u01a1ng \u0111\u1ed1i ch\u1eafc ch\u1eafn;<\/p>\n

              (d) Doanh nghi\u1ec7p \u0111\u00e3 thu \u0111\u01b0\u1ee3c ho\u1eb7c s\u1ebd thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf t\u1eeb giao d\u1ecbch b\u00e1n h\u00e0ng;<\/p>\n

              (e) X\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed li\u00ean quan \u0111\u1ebfn giao d\u1ecbch b\u00e1n h\u00e0ng.<\/p>\n

                \n
              1. Doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao ph\u1ea7n l\u1edbn r\u1ee7i ro v\u00e0 l\u1ee3i \u00edch g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1edf h\u1eefu h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua trong t\u1eebng tr\u01b0\u1eddng h\u1ee3p c\u1ee5 th\u1ec3. Trong h\u1ea7u h\u1ebft c\u00e1c tr\u01b0\u1eddng h\u1ee3p, th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao ph\u1ea7n l\u1edbn r\u1ee7i ro tr\u00f9ng v\u1edbi th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao l\u1ee3i \u00edch g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1edf h\u1eefu h\u1ee3p ph\u00e1p ho\u1eb7c quy\u1ec1n ki\u1ec3m so\u00e1t h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua.<\/li>\n<\/ol>\n

                Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p v\u1eabn c\u00f2n ch\u1ecbu ph\u1ea7n l\u1edbn r\u1ee7i ro g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1edf h\u1eefu h\u00e0ng h\u00f3a th\u00ec giao d\u1ecbch kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng v\u00e0 doanh thu kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn. Doanh nghi\u1ec7p c\u00f2n ph\u1ea3i ch\u1ecbu r\u1ee7i ro g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1edf h\u1eefu h\u00e0ng h\u00f3a d\u01b0\u1edbi nhi\u1ec1u h\u00ecnh th\u1ee9c kh\u00e1c nhau, nh\u01b0:<\/p>\n

                (a) Doanh nghi\u1ec7p c\u00f2n ph\u1ea3i ch\u1ecbu tr\u00e1ch nhi\u1ec7m \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o cho t\u00e0i s\u1ea3n \u0111\u01b0\u1ee3c ho\u1ea1t \u0111\u1ed9ng b\u00ecnh th\u01b0\u1eddng m\u00e0 vi\u1ec7c n\u00e0y kh\u00f4ng n\u1eb1m trong c\u00e1c \u0111i\u1ec1u kho\u1ea3n b\u1ea3o h\u00e0nh th\u00f4ng th\u01b0\u1eddng;<\/p>\n

                (b) Khi vi\u1ec7c thanh to\u00e1n ti\u1ec1n b\u00e1n h\u00e0ng c\u00f2n ch\u01b0a ch\u1eafc ch\u1eafn v\u00ec ph\u1ee5 thu\u1ed9c v\u00e0o ng\u01b0\u1eddi mua h\u00e0ng h\u00f3a \u0111\u00f3;<\/p>\n

                (c) Khi h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c giao c\u00f2n ch\u1edd l\u1eafp \u0111\u1eb7t v\u00e0 vi\u1ec7c l\u1eafp \u0111\u1eb7t \u0111\u00f3 l\u00e0 m\u1ed9t ph\u1ea7n quan tr\u1ecdng c\u1ee7a h\u1ee3p \u0111\u1ed3ng m\u00e0 doanh nghi\u1ec7p ch\u01b0a ho\u00e0n th\u00e0nh;<\/p>\n

                (d) Khi ng\u01b0\u1eddi mua c\u00f3 quy\u1ec1n hu\u1ef7 b\u1ecf vi\u1ec7c mua h\u00e0ng v\u00ec m\u1ed9t l\u00fd do n\u00e0o \u0111\u00f3 \u0111\u01b0\u1ee3c n\u00eau trong h\u1ee3p \u0111\u1ed3ng mua b\u00e1n v\u00e0 doanh nghi\u1ec7p ch\u01b0a ch\u1eafc ch\u1eafn v\u1ec1 kh\u1ea3 n\u0103ng h\u00e0ng b\u00e1n c\u00f3 b\u1ecb tr\u1ea3 l\u1ea1i hay kh\u00f4ng.<\/p>\n

                  \n
                1. N\u1ebfu doanh nghi\u1ec7p ch\u1ec9 c\u00f2n ph\u1ea3i ch\u1ecbu m\u1ed9t ph\u1ea7n nh\u1ecf r\u1ee7i ro g\u1eafn li\u1ec1n v\u1edbi quy\u1ec1n s\u1edf h\u1eefu h\u00e0ng h\u00f3a th\u00ec vi\u1ec7c b\u00e1n h\u00e0ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh v\u00e0 doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn. V\u00ed d\u1ee5 doanh nghi\u1ec7p c\u00f2n n\u1eafm gi\u1eef gi\u1ea5y t\u1edd v\u1ec1 quy\u1ec1n s\u1edf h\u1eefu h\u00e0ng h\u00f3a ch\u1ec9 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ebd nh\u1eadn \u0111\u01b0\u1ee3c \u0111\u1ee7 c\u00e1c kho\u1ea3n thanh to\u00e1n.<\/li>\n
                2. Doanh thu b\u00e1n h\u00e0ng \u0111\u01b0\u1ee3c ghi nh\u1eadn ch\u1ec9 khi \u0111\u1ea3m b\u1ea3o l\u00e0 doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf t\u1eeb giao d\u1ecbch. Tr\u01b0\u1eddng h\u1ee3p l\u1ee3i \u00edch kinh t\u1ebf t\u1eeb giao d\u1ecbch b\u00e1n h\u00e0ng c\u00f2n ph\u1ee5 thu\u1ed9c y\u1ebfu t\u1ed1 kh\u00f4ng ch\u1eafc ch\u1eafn th\u00ec ch\u1ec9 ghi nh\u1eadn doanh thu khi y\u1ebfu t\u1ed1 kh\u00f4ng ch\u1eafc ch\u1eafn n\u00e0y \u0111\u00e3 x\u1eed l\u00fd xong (v\u00ed d\u1ee5, khi doanh nghi\u1ec7p kh\u00f4ng ch\u1eafc ch\u1eafn l\u00e0 Ch\u00ednh ph\u1ee7 n\u01b0\u1edbc s\u1edf t\u1ea1i c\u00f3 ch\u1ea5p nh\u1eadn chuy\u1ec3n ti\u1ec1n b\u00e1n h\u00e0ng \u1edf n\u01b0\u1edbc ngo\u00e0i v\u1ec1 hay kh\u00f4ng). N\u1ebfu doanh thu \u0111\u00e3 \u0111\u01b0\u1ee3c ghi nh\u1eadn trong tr\u01b0\u1eddng h\u1ee3p ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n th\u00ec khi x\u00e1c \u0111\u1ecbnh kho\u1ea3n ti\u1ec1n n\u1ee3 ph\u1ea3i thu n\u00e0y l\u00e0 kh\u00f4ng thu \u0111\u01b0\u1ee3c th\u00ec ph\u1ea3i h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ghi gi\u1ea3m doanh thu. Khi x\u00e1c \u0111\u1ecbnh kho\u1ea3n ph\u1ea3i thu l\u00e0 kh\u00f4ng ch\u1eafc ch\u1eafn thu \u0111\u01b0\u1ee3c (N\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i) th\u00ec ph\u1ea3i l\u1eadp d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i m\u00e0 kh\u00f4ng ghi gi\u1ea3m doanh thu. C\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i khi x\u00e1c \u0111\u1ecbnh th\u1ef1c s\u1ef1 l\u00e0 kh\u00f4ng \u0111\u00f2i \u0111\u01b0\u1ee3c th\u00ec \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp b\u1eb1ng ngu\u1ed3n d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i.<\/li>\n
                3. Doanh thu v\u00e0 chi ph\u00ed li\u00ean quan t\u1edbi c\u00f9ng m\u1ed9t giao d\u1ecbch ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ed3ng th\u1eddi theo nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p. C\u00e1c chi ph\u00ed, bao g\u1ed3m c\u1ea3 chi ph\u00ed ph\u00e1t sinh sau ng\u00e0y giao h\u00e0ng (nh\u01b0 chi ph\u00ed b\u1ea3o h\u00e0nh v\u00e0 chi ph\u00ed kh\u00e1c), th\u01b0\u1eddng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh ch\u1eafc ch\u1eafn khi c\u00e1c \u0111i\u1ec1u ki\u1ec7n ghi nh\u1eadn doanh thu \u0111\u01b0\u1ee3c th\u1ecfa m\u00e3n. C\u00e1c kho\u1ea3n ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 doanh thu m\u00e0 \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 m\u1ed9t kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn ti\u1ec1n tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng. Kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 v\u1ec1 s\u1ed1 ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 doanh thu khi \u0111\u1ed3ng th\u1eddi th\u1ecfa m\u00e3n n\u0103m (5) \u0111i\u1ec1u ki\u1ec7n quy \u0111\u1ecbnh \u1edf \u0111o\u1ea1n 10.<\/li>\n<\/ol>\n

                  DOANH THU CUNG C\u1ea4P D\u1ecaCH V\u1ee4<\/strong><\/p>\n

                    \n
                  1. Doanh thu c\u1ee7a giao d\u1ecbch v\u1ec1 cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c ghi nh\u1eadn khi k\u1ebft qu\u1ea3 c\u1ee7a giao d\u1ecbch \u0111\u00f3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady. Tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch v\u1ec1 cung c\u1ea5p d\u1ecbch v\u1ee5 li\u00ean quan \u0111\u1ebfn nhi\u1ec1u k\u1ef3 th\u00ec doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn trong k\u1ef3 theo k\u1ebft qu\u1ea3 ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh v\u00e0o ng\u00e0y l\u1eadp B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n c\u1ee7a k\u1ef3 \u0111\u00f3. K\u1ebft qu\u1ea3 c\u1ee7a giao d\u1ecbch cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh khi th\u1ecfa m\u00e3n t\u1ea5t c\u1ea3 b\u1ed1n (4) \u0111i\u1ec1u ki\u1ec7n sau:<\/li>\n<\/ol>\n

                    (a) Doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u01b0\u01a1ng \u0111\u1ed1i ch\u1eafc ch\u1eafn;<\/p>\n

                    (b) C\u00f3 kh\u1ea3 n\u0103ng thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf t\u1eeb giao d\u1ecbch cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u00f3;<\/p>\n

                    (c) X\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh v\u00e0o ng\u00e0y l\u1eadp B\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n;<\/p>\n

                    (d) X\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed ph\u00e1t sinh cho giao d\u1ecbch v\u00e0 chi ph\u00ed \u0111\u1ec3 ho\u00e0n th\u00e0nh giao d\u1ecbch cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u00f3.<\/p>\n

                      \n
                    1. Tr\u01b0\u1eddng h\u1ee3p giao d\u1ecbch v\u1ec1 cung c\u1ea5p d\u1ecbch v\u1ee5 th\u1ef1c hi\u1ec7n trong nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n th\u00ec vi\u1ec7c x\u00e1c \u0111\u1ecbnh doanh thu c\u1ee7a d\u1ecbch v\u1ee5 trong t\u1eebng k\u1ef3 th\u01b0\u1eddng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo ph\u01b0\u01a1ng ph\u00e1p t\u1ef7 l\u1ec7 ho\u00e0n th\u00e0nh. Theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0y, doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn trong k\u1ef3 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1ef7 l\u1ec7 ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh.<\/li>\n
                    2. Doanh thu cung c\u1ea5p d\u1ecbch v\u1ee5 ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn khi \u0111\u1ea3m b\u1ea3o l\u00e0 doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf t\u1eeb giao d\u1ecbch. Khi kh\u00f4ng th\u1ec3 thu h\u1ed3i \u0111\u01b0\u1ee3c kho\u1ea3n doanh thu \u0111\u00e3 ghi nh\u1eadn th\u00ec ph\u1ea3i h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed m\u00e0 kh\u00f4ng \u0111\u01b0\u1ee3c ghi gi\u1ea3m doanh thu. Khi kh\u00f4ng ch\u1eafc ch\u1eafn thu h\u1ed3i \u0111\u01b0\u1ee3c m\u1ed9t kho\u1ea3n m\u00e0 tr\u01b0\u1edbc \u0111\u00f3 \u0111\u00e3 ghi v\u00e0o doanh thu (N\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i) th\u00ec ph\u1ea3i l\u1eadp d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i m\u00e0 kh\u00f4ng ghi gi\u1ea3m doanh thu. Kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i khi x\u00e1c \u0111\u1ecbnh th\u1ef1c s\u1ef1 l\u00e0 kh\u00f4ng \u0111\u00f2i \u0111\u01b0\u1ee3c th\u00ec \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp b\u1eb1ng ngu\u1ed3n d\u1ef1 ph\u00f2ng n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i.<\/li>\n
                    3. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u01b0\u1edbc t\u00ednh doanh thu cung c\u1ea5p d\u1ecbch v\u1ee5 khi th\u1ecfa thu\u1eadn \u0111\u01b0\u1ee3c v\u1edbi b\u00ean \u0111\u1ed1i t\u00e1c giao d\u1ecbch nh\u1eefng \u0111i\u1ec1u ki\u1ec7n sau:<\/li>\n<\/ol>\n

                      (a) Tr\u00e1ch nhi\u1ec7m v\u00e0 quy\u1ec1n c\u1ee7a m\u1ed7i b\u00ean trong vi\u1ec7c cung c\u1ea5p ho\u1eb7c nh\u1eadn d\u1ecbch v\u1ee5;<\/p>\n

                      (b) Gi\u00e1 thanh to\u00e1n;<\/p>\n

                      (c) Th\u1eddi h\u1ea1n v\u00e0 ph\u01b0\u01a1ng th\u1ee9c thanh to\u00e1n.<\/p>\n

                      \u0110\u1ec3 \u01b0\u1edbc t\u00ednh doanh thu cung c\u1ea5p d\u1ecbch v\u1ee5, doanh nghi\u1ec7p ph\u1ea3i c\u00f3 h\u1ec7 th\u1ed1ng k\u1ebf ho\u1ea1ch t\u00e0i ch\u00ednh v\u00e0 k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p. Khi c\u1ea7n thi\u1ebft, doanh nghi\u1ec7p c\u00f3 quy\u1ec1n xem x\u00e9t v\u00e0 s\u1eeda \u0111\u1ed5i c\u00e1ch \u01b0\u1edbc t\u00ednh doanh thu trong qu\u00e1 tr\u00ecnh cung c\u1ea5p d\u1ecbch v\u1ee5.<\/p>\n

                        \n
                      1. Ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo m\u1ed9t trong ba ph\u01b0\u01a1ng ph\u00e1p sau, tu\u1ef3 thu\u1ed9c v\u00e0o b\u1ea3n ch\u1ea5t c\u1ee7a d\u1ecbch v\u1ee5:<\/li>\n<\/ol>\n

                        (a) \u0110\u00e1nh gi\u00e1 ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh;<\/p>\n

                        (b) So s\u00e1nh t\u1ef7 l\u1ec7 (%) gi\u1eefa kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh v\u1edbi t\u1ed5ng kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng vi\u1ec7c ph\u1ea3i ho\u00e0n th\u00e0nh;<\/p>\n

                        (c) T\u1ef7 l\u1ec7 (%) chi ph\u00ed \u0111\u00e3 ph\u00e1t sinh so v\u1edbi t\u1ed5ng chi ph\u00ed \u01b0\u1edbc t\u00ednh \u0111\u1ec3 ho\u00e0n th\u00e0nh to\u00e0n b\u1ed9 giao d\u1ecbch cung c\u1ea5p d\u1ecbch v\u1ee5.<\/p>\n

                        Ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh kh\u00f4ng ph\u1ee5 thu\u1ed9c v\u00e0o c\u00e1c kho\u1ea3n thanh to\u00e1n \u0111\u1ecbnh k\u1ef3 hay c\u00e1c kho\u1ea3n \u1ee9ng tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng.<\/p>\n

                          \n
                        1. Tr\u01b0\u1eddng h\u1ee3p d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n b\u1eb1ng nhi\u1ec1u ho\u1ea1t \u0111\u1ed9ng kh\u00e1c nhau m\u00e0 kh\u00f4ng t\u00e1ch bi\u1ec7t \u0111\u01b0\u1ee3c, v\u00e0 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n trong nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n nh\u1ea5t \u0111\u1ecbnh th\u00ec doanh thu t\u1eebng k\u1ef3 \u0111\u01b0\u1ee3c ghi nh\u1eadn theo ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n. Khi c\u00f3 m\u1ed9t ho\u1ea1t \u0111\u1ed9ng c\u01a1 b\u1ea3n so v\u1edbi c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c th\u00ec vi\u1ec7c ghi nh\u1eadn doanh thu \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo ho\u1ea1t \u0111\u1ed9ng c\u01a1 b\u1ea3n \u0111\u00f3.<\/li>\n
                        2. Khi k\u1ebft qu\u1ea3 c\u1ee7a m\u1ed9t giao d\u1ecbch v\u1ec1 cung c\u1ea5p d\u1ecbch v\u1ee5 kh\u00f4ng th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u1eafc ch\u1eafn th\u00ec doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u01b0\u01a1ng \u1ee9ng v\u1edbi chi ph\u00ed \u0111\u00e3 ghi nh\u1eadn v\u00e0 c\u00f3 th\u1ec3 thu h\u1ed3i.<\/li>\n
                        3. Trong giai \u0111o\u1ea1n \u0111\u1ea7u c\u1ee7a m\u1ed9t giao d\u1ecbch v\u1ec1 cung c\u1ea5p d\u1ecbch v\u1ee5, khi ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c k\u1ebft qu\u1ea3 m\u1ed9t c\u00e1ch ch\u1eafc ch\u1eafn th\u00ec doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn b\u1eb1ng chi ph\u00ed \u0111\u00e3 ghi nh\u1eadn v\u00e0 c\u00f3 th\u1ec3 thu h\u1ed3i \u0111\u01b0\u1ee3c. N\u1ebfu chi ph\u00ed li\u00ean quan \u0111\u1ebfn d\u1ecbch v\u1ee5 \u0111\u00f3 ch\u1eafc ch\u1eafn kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c th\u00ec kh\u00f4ng ghi nh\u1eadn doanh thu, v\u00e0 chi ph\u00ed \u0111\u00e3 ph\u00e1t sinh \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3. Khi c\u00f3 b\u1eb1ng ch\u1ee9ng tin c\u1eady v\u1ec1 c\u00e1c chi ph\u00ed \u0111\u00e3 ph\u00e1t sinh s\u1ebd thu h\u1ed3i \u0111\u01b0\u1ee3c th\u00ec doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn theo quy \u0111\u1ecbnh t\u1ea1i \u0111o\u1ea1n 16.<\/li>\n<\/ol>\n

                          DOANH THU T\u1eea TI\u1ec0N L\u00c3I, TI\u1ec0N B\u1ea2N QUY\u1ec0N, C\u1ed4 T\u1ee8C V\u00c0 L\u1ee2I NHU\u1eacN \u0110\u01af\u1ee2C CHIA<\/strong><\/p>\n

                            \n
                          1. Doanh thu ph\u00e1t sinh t\u1eeb ti\u1ec1n l\u00e3i, ti\u1ec1n b\u1ea3n quy\u1ec1n, c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ghi nh\u1eadn khi th\u1ecfa m\u00e3n \u0111\u1ed3ng th\u1eddi hai (2) \u0111i\u1ec1u ki\u1ec7n sau:<\/li>\n<\/ol>\n

                            (a) C\u00f3 kh\u1ea3 n\u0103ng thu \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf t\u1eeb giao d\u1ecbch \u0111\u00f3;<\/p>\n

                            (b) Doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u01b0\u01a1ng \u0111\u1ed1i ch\u1eafc ch\u1eafn.<\/p>\n

                              \n
                            1. Doanh thu t\u1eeb ti\u1ec1n l\u00e3i, ti\u1ec1n b\u1ea3n quy\u1ec1n, c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean c\u01a1 s\u1edf:<\/li>\n<\/ol>\n

                              (a) Ti\u1ec1n l\u00e3i \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean c\u01a1 s\u1edf th\u1eddi gian v\u00e0 l\u00e3i su\u1ea5t th\u1ef1c t\u1ebf t\u1eebng k\u1ef3;<\/p>\n

                              (b) Ti\u1ec1n b\u1ea3n quy\u1ec1n \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u00ean c\u01a1 s\u1edf d\u1ed3n t\u00edch ph\u00f9 h\u1ee3p v\u1edbi h\u1ee3p \u0111\u1ed3ng;<\/p>\n

                              (c) C\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia \u0111\u01b0\u1ee3c ghi nh\u1eadn khi c\u1ed5 \u0111\u00f4ng \u0111\u01b0\u1ee3c quy\u1ec1n nh\u1eadn c\u1ed5 t\u1ee9c ho\u1eb7c c\u00e1c b\u00ean tham gia g\u00f3p v\u1ed1n \u0111\u01b0\u1ee3c quy\u1ec1n nh\u1eadn l\u1ee3i nhu\u1eadn t\u1eeb vi\u1ec7c g\u00f3p v\u1ed1n.<\/p>\n

                                \n
                              1. L\u00e3i su\u1ea5t th\u1ef1c t\u1ebf l\u00e0 t\u1ef7 l\u1ec7 l\u00e3i d\u00f9ng \u0111\u1ec3 quy \u0111\u1ed5i c\u00e1c kho\u1ea3n ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c trong t\u01b0\u01a1ng lai trong su\u1ed1t th\u1eddi gian cho b\u00ean kh\u00e1c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n v\u1ec1 gi\u00e1 tr\u1ecb ghi nh\u1eadn ban \u0111\u1ea7u t\u1ea1i th\u1eddi \u0111i\u1ec3m chuy\u1ec3n giao t\u00e0i s\u1ea3n cho b\u00ean s\u1eed d\u1ee5ng. Doanh thu ti\u1ec1n l\u00e3i bao g\u1ed3m s\u1ed1 ph\u00e2n b\u1ed5 c\u00e1c kho\u1ea3n chi\u1ebft kh\u1ea5u, ph\u1ee5 tr\u1ed9i, c\u00e1c kho\u1ea3n l\u00e3i nh\u1eadn tr\u01b0\u1edbc ho\u1eb7c c\u00e1c kho\u1ea3n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb ghi s\u1ed5 ban \u0111\u1ea7u c\u1ee7a c\u00f4ng c\u1ee5 n\u1ee3 v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a n\u00f3 khi \u0111\u00e1o h\u1ea1n.<\/li>\n
                              2. Khi ti\u1ec1n l\u00e3i ch\u01b0a thu c\u1ee7a m\u1ed9t kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u00e3 \u0111\u01b0\u1ee3c d\u1ed3n t\u00edch tr\u01b0\u1edbc khi doanh nghi\u1ec7p mua l\u1ea1i kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u00f3, th\u00ec khi thu \u0111\u01b0\u1ee3c ti\u1ec1n l\u00e3i t\u1eeb kho\u1ea3n \u0111\u1ea7u t\u01b0, doanh nghi\u1ec7p ph\u1ea3i ph\u00e2n b\u1ed5 v\u00e0o c\u1ea3 c\u00e1c k\u1ef3 tr\u01b0\u1edbc khi n\u00f3 \u0111\u01b0\u1ee3c mua. Ch\u1ec9 c\u00f3 ph\u1ea7n ti\u1ec1n l\u00e3i c\u1ee7a c\u00e1c k\u1ef3 sau khi kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c mua m\u1edbi \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 doanh thu c\u1ee7a doanh nghi\u1ec7p. Ph\u1ea7n ti\u1ec1n l\u00e3i c\u1ee7a c\u00e1c k\u1ef3 tr\u01b0\u1edbc khi kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c mua \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 tr\u1ecb c\u1ee7a ch\u00ednh kho\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u00f3.<\/li>\n
                              3. Ti\u1ec1n b\u1ea3n quy\u1ec1n \u0111\u01b0\u1ee3c t\u00ednh d\u1ed3n t\u00edch c\u0103n c\u1ee9 v\u00e0o c\u00e1c \u0111i\u1ec1u kho\u1ea3n c\u1ee7a h\u1ee3p \u0111\u1ed3ng (v\u00ed d\u1ee5 nh\u01b0 ti\u1ec1n b\u1ea3n quy\u1ec1n c\u1ee7a m\u1ed9t cu\u1ed1n s\u00e1ch \u0111\u01b0\u1ee3c t\u00ednh d\u1ed3n t\u00edch tr\u00ean c\u01a1 s\u1edf s\u1ed1 l\u01b0\u1ee3ng s\u00e1ch xu\u1ea5t b\u1ea3n t\u1eebng l\u1ea7n v\u00e0 theo t\u1eebng l\u1ea7n xu\u1ea5t b\u1ea3n) ho\u1eb7c t\u00ednh tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng t\u1eebng l\u1ea7n.<\/li>\n
                              4. Doanh thu \u0111\u01b0\u1ee3c ghi nh\u1eadn khi \u0111\u1ea3m b\u1ea3o l\u00e0 doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c l\u1ee3i \u00edch kinh t\u1ebf t\u1eeb giao d\u1ecbch. Khi kh\u00f4ng th\u1ec3 thu h\u1ed3i m\u1ed9t kho\u1ea3n m\u00e0 tr\u01b0\u1edbc \u0111\u00f3 \u0111\u00e3 ghi v\u00e0o doanh thu th\u00ec kho\u1ea3n c\u00f3 kh\u1ea3 n\u0103ng kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c ho\u1eb7c kh\u00f4ng ch\u1eafc ch\u1eafn thu h\u1ed3i \u0111\u01b0\u1ee3c \u0111\u00f3 ph\u1ea3i h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed ph\u00e1t sinh trong k\u1ef3, kh\u00f4ng ghi gi\u1ea3m doanh thu.<\/li>\n<\/ol>\n

                                THU NH\u1eacP KH\u00c1C<\/strong><\/p>\n

                                  \n
                                1. Thu nh\u1eadp kh\u00e1c quy \u0111\u1ecbnh trong chu\u1ea9n m\u1ef1c n\u00e0y bao g\u1ed3m c\u00e1c kho\u1ea3n thu t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng x\u1ea3y ra kh\u00f4ng th\u01b0\u1eddng xuy\u00ean, ngo\u00e0i c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u1ea1o ra doanh thu, g\u1ed3m:<\/li>\n<\/ol>\n

                                  – Thu v\u1ec1 thanh l\u00fd TSC\u0110, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110;<\/p>\n

                                  – Thu ti\u1ec1n ph\u1ea1t kh\u00e1ch h\u00e0ng do vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng;<\/p>\n

                                  – Thu ti\u1ec1n b\u1ea3o hi\u1ec3m \u0111\u01b0\u1ee3c b\u1ed3i th\u01b0\u1eddng;<\/p>\n

                                  – Thu \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu \u0111\u00e3 x\u00f3a s\u1ed5 t\u00ednh v\u00e0o chi ph\u00ed k\u1ef3 tr\u01b0\u1edbc;<\/p>\n

                                  – Kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 nay m\u1ea5t ch\u1ee7 \u0111\u01b0\u1ee3c ghi t\u0103ng thu nh\u1eadp;<\/p>\n

                                  – Thu c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m, \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i;<\/p>\n

                                  – C\u00e1c kho\u1ea3n thu kh\u00e1c.<\/p>\n

                                    \n
                                  1. Kho\u1ea3n thu v\u1ec1 thanh l\u00fd TSC\u0110, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 l\u00e0 t\u1ed5ng s\u1ed1 ti\u1ec1n \u0111\u00e3 thu v\u00e0 s\u1ebd thu \u0111\u01b0\u1ee3c c\u1ee7a ng\u01b0\u1eddi mua t\u1eeb ho\u1ea1t \u0111\u1ed9ng thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110. C\u00e1c chi ph\u00ed v\u1ec1 thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n TSC\u0110 \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 chi ph\u00ed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3.<\/li>\n
                                  2. Thu \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu \u0111\u00e3 x\u00f3a s\u1ed5 t\u00ednh v\u00e0o chi ph\u00ed c\u1ee7a k\u1ef3 tr\u01b0\u1edbc l\u00e0 kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, x\u00e1c \u0111\u1ecbnh l\u00e0 kh\u00f4ng thu h\u1ed3i \u0111\u01b0\u1ee3c, \u0111\u00e3 \u0111\u01b0\u1ee3c x\u1eed l\u00fd x\u00f3a s\u1ed5 v\u00e0 t\u00ednh v\u00e0o chi ph\u00ed \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh trong c\u00e1c k\u1ef3 tr\u01b0\u1edbc nay thu h\u1ed3i \u0111\u01b0\u1ee3c.<\/li>\n
                                  3. Kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 nay m\u1ea5t ch\u1ee7 l\u00e0 kho\u1ea3n n\u1ee3 ph\u1ea3i tr\u1ea3 kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ch\u1ee7 n\u1ee3 ho\u1eb7c ch\u1ee7 n\u1ee3 kh\u00f4ng c\u00f2n t\u1ed3n t\u1ea1i.<\/li>\n<\/ol>\n

                                    TR\u00ccNH B\u00c0Y B\u00c1O C\u00c1O T\u00c0I CH\u00cdNH<\/strong><\/p>\n

                                      \n
                                    1. Trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh, doanh nghi\u1ec7p ph\u1ea3i tr\u00ecnh b\u00e0y:<\/li>\n<\/ol>\n

                                      (a) Ch\u00ednh s\u00e1ch k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong vi\u1ec7c ghi nh\u1eadn doanh thu bao g\u1ed3m ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh c\u1ee7a c\u00e1c giao d\u1ecbch v\u1ec1 cung c\u1ea5p d\u1ecbch v\u1ee5;<\/p>\n

                                      (b) Doanh thu c\u1ee7a t\u1eebng lo\u1ea1i giao d\u1ecbch v\u00e0 s\u1ef1 ki\u1ec7n:<\/p>\n

                                      – Doanh thu b\u00e1n h\u00e0ng;<\/p>\n

                                      – Doanh thu cung c\u1ea5p d\u1ecbch v\u1ee5;<\/p>\n

                                      – Ti\u1ec1n l\u00e3i, ti\u1ec1n b\u1ea3n quy\u1ec1n, c\u1ed5 t\u1ee9c v\u00e0 l\u1ee3i nhu\u1eadn \u0111\u01b0\u1ee3c chia.<\/p>\n

                                      (c) Doanh thu t\u1eeb vi\u1ec7c trao \u0111\u1ed5i h\u00e0ng h\u00f3a ho\u1eb7c d\u1ecbch v\u1ee5 theo t\u1eebng lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng tr\u00ean.<\/p>\n

                                      (d) Thu nh\u1eadp kh\u00e1c, trong \u0111\u00f3 tr\u00ecnh b\u00e0y c\u1ee5 th\u1ec3 c\u00e1c kho\u1ea3n thu nh\u1eadp b\u1ea5t th\u01b0\u1eddng.<\/p>\n","protected":false},"excerpt":{"rendered":"

                                      H\u1ec6 TH\u1ed0NG CHU\u1ea8N M\u1ef0C K\u1ebe TO\u00c1N VI\u1ec6T NAM CHU\u1ea8N M\u1ef0C S\u1ed0 14 DOANH THU V\u00c0 THU NH\u1eacP KH\u00c1C (Ban h\u00e0nh v\u00e0 c\u00f4ng b\u1ed1 theo Quy\u1ebft \u0111\u1ecbnh s\u1ed1 149\/2001\/Q\u0110-BTC ng\u00e0y 31 th\u00e1ng 12 n\u0103m 2001 c\u1ee7a B\u1ed9 tr\u01b0\u1edfng B\u1ed9 T\u00e0i ch\u00ednh) QUY \u0110\u1ecaNH CHUNG M\u1ee5c \u0111\u00edch c\u1ee7a chu\u1ea9n m\u1ef1c n\u00e0y l\u00e0 quy \u0111\u1ecbnh v\u00e0 h\u01b0\u1edbng d\u1eabn..<\/p>\n","protected":false},"author":28,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31891"}],"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\/28"}],"replies":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=31891"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/31891\/revisions"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=31891"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=31891"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}