{"id":3897,"date":"2015-07-25T06:35:03","date_gmt":"2015-07-25T06:35:03","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=3897"},"modified":"2015-07-25T08:06:23","modified_gmt":"2015-07-25T08:06:23","slug":"cach-hach-toan-tai-khoan-621-chi-phi-nguyen-lieu-vat-lieu-truc-tiep","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=3897","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n T\u00e0i kho\u1ea3n 621 \u2013 Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp"},"content":{"rendered":"

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

K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb\u00a0C\u00e1ch h\u1ea1ch to\u00e1n T\u00e0i kho\u1ea3n 621 \u2013 Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp<\/span><\/p>\n

Theo \u0110i\u1ec1u 84, 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<\/strong><\/span><\/h2>\n

T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m, th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 c\u1ee7a c\u00e1c ng\u00e0nh c\u00f4ng nghi\u1ec7p, x\u00e2y l\u1eafp, n\u00f4ng, l\u00e2m, ng\u01b0 nghi\u1ec7p, giao th\u00f4ng v\u1eadn t\u1ea3i, b\u01b0u ch\u00ednh vi\u1ec5n th\u00f4ng, kinh doanh kh\u00e1ch s\u1ea1n, du l\u1ecbch, d\u1ecbch v\u1ee5 kh\u00e1c.<\/span><\/p>\n

2.\u00a0K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 621 – Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp<\/span><\/strong><\/h2>\n

B\u00ean N\u1ee3:<\/strong><\/span><\/p>\n

Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u xu\u1ea5t d\u00f9ng tr\u1ef1c ti\u1ebfp cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m, ho\u1eb7c th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 trong k\u1ef3 h\u1ea1ch to\u00e1n.<\/span><\/p>\n

\u00a0<\/strong>B\u00ean C\u00f3:<\/strong><\/span><\/p>\n

– K\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u th\u1ef1c t\u1ebf s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh trong k\u1ef3 v\u00e0o TK 154 \u201cChi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang” ho\u1eb7c TK 631 \u201cGi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t\u201d v\u00e0 chi ti\u1ebft cho c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5.<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp v\u01b0\u1ee3t tr\u00ean m\u1ee9c b\u00ecnh th\u01b0\u1eddng v\u00e0o TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/span><\/p>\n

– Tr\u1ecb gi\u00e1 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp s\u1eed d\u1ee5ng kh\u00f4ng h\u1ebft \u0111\u01b0\u1ee3c nh\u1eadp l\u1ea1i kho.<\/span><\/p>\n

\u00a0T\u00e0i kho\u1ea3n 621 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/span><\/strong><\/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><\/span><\/h2>\n

a) Khi xu\u1ea5t nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m, ho\u1eb7c th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 trong k\u1ef3, ghi:<\/span><\/p>\n

N\u1ee3 TK 621 – Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 152 – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u.<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p mua nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u s\u1eed d\u1ee5ng ngay (kh\u00f4ng qua nh\u1eadp kho) cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m, ho\u1eb7c th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 v\u00e0 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ghi:<\/span><\/p>\n

N\u1ee3 TK 621 – Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp.
\n<\/span>N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 331, 141, 111, 112,…<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u xu\u1ea5t ra kh\u00f4ng s\u1eed d\u1ee5ng h\u1ebft v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m, ho\u1eb7c th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 cu\u1ed1i k\u1ef3 nh\u1eadp l\u1ea1i kho, ghi:<\/span><\/p>\n

N\u1ee3 TK 152 – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 621 – Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n

d) \u0110\u1ed1i v\u1edbi chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp v\u01b0\u1ee3t tr\u00ean m\u1ee9c b\u00ecnh th\u01b0\u1eddng ho\u1eb7c hao h\u1ee5t \u0111\u01b0\u1ee3c t\u00ednh ngay v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, ghi:<\/span><\/p>\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 621 – Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n

e) \u0110\u1ed1i v\u1edbi chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u s\u1eed d\u1ee5ng chung cho h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh<\/span><\/p>\n

– Khi ph\u00e1t sinh chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u s\u1eed d\u1ee5ng chung cho h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh, c\u0103n c\u1ee9 ho\u00e1 \u0111\u01a1n v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan, ghi:<\/span><\/p>\n

N\u1ee3 TK 621 – Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp (chi ti\u1ebft t\u1eebng h\u1ee3p \u0111\u1ed3ng)
\n<\/span>N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 331\u2026<\/span><\/p>\n

– \u0110\u1ecbnh k\u1ef3, k\u1ebf to\u00e1n l\u1eadp B\u1ea3ng ph\u00e2n b\u1ed5 chi ph\u00ed chung (c\u00f3 s\u1ef1 x\u00e1c nh\u1eadn c\u1ee7a c\u00e1c b\u00ean) v\u00e0 xu\u1ea5t ho\u00e1 \u0111\u01a1n GTGT \u0111\u1ec3 ph\u00e2n b\u1ed5 chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u s\u1eed d\u1ee5ng chung cho h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh cho c\u00e1c b\u00ean, ghi:<\/span><\/p>\n

N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (chi ti\u1ebft cho t\u1eebng \u0111\u1ed1i t\u00e1c)
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 621 – Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

\u00a0Tr\u01b0\u1eddng h\u1ee3p khi ph\u00e2n b\u1ed5 chi ph\u00ed kh\u00f4ng ph\u1ea3i xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT, k\u1ebf to\u00e1n ghi gi\u1ea3m thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o b\u1eb1ng c\u00e1ch ghi C\u00f3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/p>\n

g) Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, c\u0103n c\u1ee9 v\u00e0o B\u1ea3ng ph\u00e2n b\u1ed5 v\u1eadt li\u1ec7u t\u00ednh cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u (ph\u00e2n x\u01b0\u1edfng s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m, lo\u1ea1i s\u1ea3n ph\u1ea9m, c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh c\u1ee7a ho\u1ea1t \u0111\u1ed9ng x\u00e2y l\u1eafp, lo\u1ea1i d\u1ecbch v\u1ee5,…) theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp ho\u1eb7c ph\u00e2n b\u1ed5, ghi:<\/span><\/p>\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang
\n<\/span>N\u1ee3 TK 631 – Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t (ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3)
\n<\/span>N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (ph\u1ea7n v\u01b0\u1ee3t tr\u00ean m\u1ee9c b\u00ecnh th\u01b0\u1eddng)
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 621 – Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin chia s\u1ebb\u00a0C\u00e1ch h\u1ea1ch to\u00e1n T\u00e0i kho\u1ea3n 621 \u2013 Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp Theo \u0110i\u1ec1u 84, Th\u00f4ng t\u01b0 200\/2014\/TT-BTC 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: 1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh chi ph\u00ed..<\/p>\n","protected":false},"author":7,"featured_media":4054,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[409,410],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3897"}],"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=3897"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3897\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4054"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3897"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3897"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}