{"id":3857,"date":"2015-07-25T05:52:40","date_gmt":"2015-07-25T05:52:40","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=3857"},"modified":"2015-07-25T09:02:46","modified_gmt":"2015-07-25T09:02:46","slug":"cach-hach-toan-mua-hang-tk-611","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=3857","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n mua h\u00e0ng – TK 611"},"content":{"rendered":"

\"C\u00e1ch<\/h2>\n

K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb C\u00e1ch h\u1ea1ch to\u00e1n mua h\u00e0ng – \u00a0TK 611 trong\u00a0b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y<\/span><\/p>\n

Theo \u0110i\u1ec1u 83, Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> quy \u0111\u1ecbnh v\u1ec1 vi\u1ec7c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi t\u00e0i kho\u1ea3n n\u00e0y nh\u01b0 sau:<\/span><\/p>\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/span><\/strong><\/h2>\n

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh tr\u1ecb gi\u00e1 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, h\u00e0ng ho\u00e1 mua v\u00e0o, nh\u1eadp kho ho\u1eb7c \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng trong k\u1ef3. T\u00e0i kho\u1ea3n 611 “Mua h\u00e0ng” ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3.<\/span><\/p>\n

b) Gi\u00e1 tr\u1ecb nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, h\u00e0ng ho\u00e1 mua v\u00e0o ph\u1ea3n \u00e1nh tr\u00ean t\u00e0i kho\u1ea3n 611 “Mua h\u00e0ng” ph\u1ea3i th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c.<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3, doanh nghi\u1ec7p ph\u1ea3i t\u1ed5 ch\u1ee9c ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho v\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u01b0\u1ee3ng v\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a t\u1eebng nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, h\u00e0ng ho\u00e1, s\u1ea3n ph\u1ea9m, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 t\u1ed3n kho \u0111\u1ebfn cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho xu\u1ea5t v\u00e0o s\u1eed d\u1ee5ng v\u00e0 xu\u1ea5t b\u00e1n trong k\u1ef3.<\/span><\/p>\n

d) Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3: Khi mua nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, h\u00e0ng ho\u00e1, c\u0103n c\u1ee9 v\u00e0o ho\u00e1 \u0111\u01a1n mua h\u00e0ng, Ho\u00e1 \u0111\u01a1n v\u1eadn chuy\u1ec3n, phi\u1ebfu nh\u1eadp kho, th\u00f4ng b\u00e1o thu\u1ebf nh\u1eadp kh\u1ea9u ph\u1ea3i n\u1ed9p (ho\u1eb7c bi\u00ean lai thu thu\u1ebf nh\u1eadp kh\u1ea9u,…) \u0111\u1ec3 ghi nh\u1eadn gi\u00e1 g\u1ed1c h\u00e0ng mua v\u00e0o t\u00e0i kho\u1ea3n 611 “Mua h\u00e0ng”. Khi xu\u1ea5t s\u1eed d\u1ee5ng, ho\u1eb7c xu\u1ea5t b\u00e1n ch\u1ec9 ghi m\u1ed9t l\u1ea7n v\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea.<\/span><\/p>\n

\u0111) K\u1ebf to\u00e1n ph\u1ea3i m\u1edf s\u1ed5 chi ti\u1ebft \u0111\u1ec3 h\u1ea1ch to\u00e1n gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho mua v\u00e0o theo t\u1eebng th\u1ee9 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, h\u00e0ng ho\u00e1.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 611 – Mua h\u00e0ng<\/span><\/strong><\/h2>\n

B\u00ean N\u1ee3:<\/span>
\n– K\u1ebft chuy\u1ec3n gi\u00e1 g\u1ed1c h\u00e0ng ho\u00e1, nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 t\u1ed3n kho \u0111\u1ea7u k\u1ef3 (theo k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea);<\/span>
\n– Gi\u00e1 g\u1ed1c h\u00e0ng ho\u00e1, nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, mua v\u00e0o trong k\u1ef3;<\/span><\/p>\n

B\u00ean C\u00f3:<\/span>
\n– K\u1ebft chuy\u1ebfn gi\u00e1 g\u1ed1c h\u00e0ng ho\u00e1, nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 t\u1ed3n kho cu\u1ed1i k\u1ef3 (theo k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea);<\/span>
\n– Gi\u00e1 g\u1ed1c h\u00e0ng ho\u00e1, nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 xu\u1ea5t s\u1eed d\u1ee5ng trong k\u1ef3, ho\u1eb7c gi\u00e1 g\u1ed1c h\u00e0ng ho\u00e1 xu\u1ea5t b\u00e1n (ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n trong k\u1ef3);<\/span>
\n– Gi\u00e1 g\u1ed1c nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, h\u00e0ng ho\u00e1 mua v\u00e0o tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi b\u00e1n, ho\u1eb7c \u0111\u01b0\u1ee3c gi\u1ea3m gi\u00e1.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 611 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 611 – Mua h\u00e0ng, c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 6111 – Mua nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u: T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 mua v\u00e0o, xu\u1ea5t s\u1eed d\u1ee5ng trong k\u1ef3 k\u1ebf to\u00e1n v\u00e0 k\u1ebft chuy\u1ec3n gi\u00e1 tr\u1ecb nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 t\u1ed3n kho \u0111\u1ea7u k\u1ef3 v\u00e0 cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n;<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 6112 – Mua h\u00e0ng ho\u00e1: T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1 mua v\u00e0o, xu\u1ea5t b\u00e1n trong k\u1ef3 k\u1ebf to\u00e1n v\u00e0 k\u1ebft chuy\u1ec3n gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1 t\u1ed3n kho \u0111\u1ea7u k\u1ef3, t\u1ed3n kho cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/p>\n

3. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu<\/span><\/strong><\/h2>\n

a) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t c\u00f4ng nghi\u1ec7p, n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p, x\u00e2y l\u1eafp<\/span><\/p>\n

– \u0110\u1ea7u k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 t\u1ed3n kho \u0111\u1ea7u k\u1ef3 (theo k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea cu\u1ed1i k\u1ef3 tr\u01b0\u1edbc), ghi: <\/span>
\nN\u1ee3 TK 611 – Mua h\u00e0ng (6111 – Mua nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 152 – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 153 – C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5.<\/span><\/p>\n

– Khi mua nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec gi\u00e1 g\u1ed1c nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 mua v\u00e0o \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o TK 611 kh\u00f4ng c\u00f3 thu\u1ebf GTGT, ghi:<\/span>
\nN\u1ee3 TK 611 – Mua h\u00e0ng (gi\u00e1 mua ch\u01b0a c\u00f3 thu\u1ebf GTGT) <\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (3311).<\/span><\/p>\n

– Khi thanh to\u00e1n ti\u1ec1n mua h\u00e0ng, n\u1ebfu \u0111\u01b0\u1ee3c h\u01b0\u1edfng chi\u1ebft kh\u1ea5u thanh to\u00e1n, ghi:<\/span>
\nN\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 111, 112,…<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (chi\u1ebft kh\u1ea5u thanh to\u00e1n).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mua nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ch\u1ee7ng lo\u1ea1i, ph\u1ea9m ch\u1ea5t ghi trong h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, ho\u1eb7c cam k\u1ebft ph\u1ea3i tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi b\u00e1n, ho\u1eb7c \u0111\u01b0\u1ee3c gi\u1ea3m gi\u00e1:<\/span>
\n+ C\u0103n c\u1ee9 v\u00e0o tr\u1ecb gi\u00e1 h\u00e0ng mua \u0111\u00e3 tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi b\u00e1n, ghi: <\/span>
\nN\u1ee3 c\u00e1c TK 111, 112 (n\u1ebfu thu ngay b\u1eb1ng ti\u1ec1n)<\/span>
\nN\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (tr\u1eeb v\u00e0o s\u1ed1 n\u1ee3 c\u00f2n ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n) <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 611 – Mua h\u00e0ng (6111) (tr\u1ecb gi\u00e1 NVL, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u0111\u00e3 tr\u1ea3 <\/span>l\u1ea1i ng\u01b0\u1eddi b\u00e1n)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331) (n\u1ebfu c\u00f3).<\/span><\/p>\n

+ N\u1ebfu doanh nghi\u1ec7p ch\u1ea5p nh\u1eadn kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng c\u1ee7a l\u00f4 h\u00e0ng \u0111\u00e3 mua, s\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c gi\u1ea3m gi\u00e1, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 111, 112 (n\u1ebfu thu ngay b\u1eb1ng ti\u1ec1n)<\/span>
\nN\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (tr\u1eeb v\u00e0o s\u1ed1 n\u1ee3 c\u00f2n ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n) <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 611 – Mua h\u00e0ng (6111) (kho\u1ea3n gi\u1ea3m gi\u00e1 \u0111\u01b0\u1ee3c ch\u1ea5p thu\u1eadn) <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3).<\/span><\/p>\n

– Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, c\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf, k\u1ebf to\u00e1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u t\u1ed3n kho cu\u1ed1i k\u1ef3 v\u00e0 tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 xu\u1ea5t v\u00e0o s\u1eed d\u1ee5ng ho\u1eb7c xu\u1ea5t b\u00e1n.<\/span><\/p>\n

+ K\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5 t\u1ed3n kho cu\u1ed1i k\u1ef3 (theo k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea), ghi:<\/span>
\nN\u1ee3 TK 152 – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u<\/span>
\nN\u1ee3 TK 153 – C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 611 – Mua h\u00e0ng (6111).<\/span><\/p>\n

+ Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 xu\u1ea5t s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3, ghi:<\/span>
\nN\u1ee3 TK 621, 623, 627, 641, 642, 241,…<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 611 – Mua h\u00e0ng (6111).<\/span><\/p>\n

+ Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 thi\u1ebfu h\u1ee5t, m\u1ea5t m\u00e1t, c\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n x\u00e1c \u0111\u1ecbnh thi\u1ebfu h\u1ee5t, m\u1ea5t m\u00e1t ch\u1edd x\u1eed l\u00fd, ghi:<\/span>
\nN\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1381)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 611 – Mua h\u00e0ng (6111).<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p kinh doanh h\u00e0ng ho\u00e1<\/span><\/p>\n

– \u0110\u1ea7u k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1 t\u1ed3n kho \u0111\u1ea7u k\u1ef3, ghi:<\/span>
\nN\u1ee3 TK 611 – Mua h\u00e0ng (6112)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 156 – H\u00e0ng ho\u00e1.<\/span><\/p>\n

– Trong k\u1ef3 k\u1ebf to\u00e1n, khi mua h\u00e0ng ho\u00e1 n\u1ebfu \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o, c\u0103n c\u1ee9 v\u00e0o ho\u00e1 \u0111\u01a1n v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb mua h\u00e0ng:<\/span><\/p>\n

+ Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf h\u00e0ng ho\u00e1 mua v\u00e0o, ghi:<\/span>
\nN\u1ee3 TK 611 – Mua h\u00e0ng (6112)<\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331) (n\u1ebfu c\u00f3)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 141; ho\u1eb7c<\/span>
\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

+ Chi ph\u00ed mua h\u00e0ng th\u1ef1c t\u1ebf ph\u00e1t sinh, ghi:<\/span>
\nN\u1ee3 TK 611 – Mua h\u00e0ng (6112)<\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331) (n\u1ebfu c\u00f3) <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 141, 331,…<\/span><\/p>\n

+ Khi thanh to\u00e1n tr\u01b0\u1edbc h\u1ea1n, n\u1ebfu doanh nghi\u1ec7p \u0111\u01b0\u1ee3c nh\u1eadn kho\u1ea3n chi\u1ebft kh\u1ea5u thanh to\u00e1n tr\u00ean l\u00f4 h\u00e0ng \u0111\u00e3 mua, ghi:<\/span>
\nN\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (kh\u1ea5u tr\u1eeb v\u00e0o n\u1ee3 ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n) <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112,…<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/p>\n

+ Tr\u1ecb gi\u00e1 h\u00e0ng ho\u00e1 tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi b\u00e1n, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 111, 112 (n\u1ebfu thu ngay b\u1eb1ng ti\u1ec1n)<\/span>
\nN\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (kh\u1ea5u tr\u1eeb v\u00e0o n\u1ee3 ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n) <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 611 – Mua h\u00e0ng (6112) (tr\u1ecb gi\u00e1 h\u00e0ng ho\u00e1 tr\u1ea3 l\u1ea1i ng\u01b0\u1eddi b\u00e1n) <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331) (n\u1ebfu c\u00f3).<\/span><\/p>\n

+ Kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng mua \u0111\u01b0\u1ee3c ng\u01b0\u1eddi b\u00e1n ch\u1ea5p thu\u1eadn do h\u00e0ng ho\u00e1 kh\u00f4ng \u0111\u00fang ph\u1ea9m ch\u1ea5t, quy c\u00e1ch theo h\u1ee3p \u0111\u1ed3ng, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 111, 112 (n\u1ebfu thu ngay b\u1eb1ng ti\u1ec1n)<\/span>
\nN\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (kh\u1ea5u tr\u1eeb v\u00e0o n\u1ee3 ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 611 – Mua h\u00e0ng (6112)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331) (n\u1ebfu c\u00f3).<\/span><\/p>\n

– Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, c\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf t\u00ednh, x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u00e0ng t\u1ed3n kho, tr\u1ecb gi\u00e1 h\u00e0ng ho\u00e1 \u0111\u00e3 g\u1eedi b\u00e1n nh\u01b0ng ch\u01b0a x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n, tr\u1ecb gi\u00e1 h\u00e0ng ho\u00e1 x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n:<\/span><\/p>\n

+ K\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 h\u00e0ng ho\u00e1 t\u1ed3n kho v\u00e0 h\u00e0ng g\u1eedi \u0111i b\u00e1n cu\u1ed1i k\u1ef3, ghi: <\/span>
\nN\u1ee3 TK 156 – H\u00e0ng ho\u00e1<\/span>
\nN\u1ee3 TK 157 – H\u00e0ng g\u1eedi \u0111i b\u00e1n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 611 – Mua h\u00e0ng.<\/span><\/p>\n

+ K\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, ghi:<\/span>
\nN\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 611 – Mua h\u00e0ng (6112).<\/span><\/p>\n

<\/h2>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin chia s\u1ebb C\u00e1ch h\u1ea1ch to\u00e1n mua h\u00e0ng – TK 611 theo th\u00f4ng t\u01b0 200\/2014\/TT-BTC .<\/p>\n","protected":false},"author":7,"featured_media":4026,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[405],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3857"}],"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=3857"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3857\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4026"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3857"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3857"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}