{"id":3948,"date":"2015-07-25T06:59:40","date_gmt":"2015-07-25T06:59:40","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=3948"},"modified":"2015-07-25T08:55:13","modified_gmt":"2015-07-25T08:55:13","slug":"cach-hach-toan-doanh-thu-ban-hang-va-cung-cap-dich-vu-tk-511","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=3948","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 – T\u00e0i kho\u1ea3n 511"},"content":{"rendered":"

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

K\u1ebf to\u00e1n Centax<\/a> xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 – T\u00e0i kho\u1ea3n 511 theo \u0110i\u1ec1u 79\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a> m\u1edbi nh\u1ea5t 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 doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n, bao g\u1ed3m c\u1ea3 doanh thu b\u00e1n h\u00e0ng ho\u00e1, s\u1ea3n ph\u1ea9m v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 cho c\u00f4ng ty m\u1eb9, c\u00f4ng ty con trong c\u00f9ng t\u1eadp \u0111o\u00e0n.<\/span><\/p>\n

 <\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 511 \u2013 Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/strong><\/span><\/h2>\n

B\u00ean N\u1ee3:<\/span>
\n – C\u00e1c kho\u1ea3n thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p (GTGT, TT\u0110B, XK, BVMT);<\/span>
\n – Doanh thu h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i k\u1ebft chuy\u1ec3n cu\u1ed1i k\u1ef3;<\/span>
\n – Kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n k\u1ebft chuy\u1ec3n cu\u1ed1i k\u1ef3;<\/span>
\n – Kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i k\u1ebft chuy\u1ec3n cu\u1ed1i k\u1ef3;<\/span>
\n – K\u1ebft chuy\u1ec3n doanh thu thu\u1ea7n v\u00e0o t\u00e0i kho\u1ea3n 911 “X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh”.<\/span><\/p>\n

B\u00ean C\u00f3: Doanh thu b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n trong k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 511 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5, c\u00f3 6 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 5111 – Doanh thu b\u00e1n h\u00e0ng ho\u00e1: T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh doanh thu v\u00e0 doanh thu thu\u1ea7n c\u1ee7a kh\u1ed1i l\u01b0\u1ee3ng h\u00e0ng ho\u00e1 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p. T\u00e0i kho\u1ea3n n\u00e0y ch\u1ee7 y\u1ebfu d\u00f9ng cho c\u00e1c ng\u00e0nh kinh doanh h\u00e0ng ho\u00e1, v\u1eadt t\u01b0, l\u01b0\u01a1ng th\u1ef1c,…<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 5112 – Doanh thu b\u00e1n c\u00e1c th\u00e0nh ph\u1ea9m: T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh doanh thu v\u00e0 doanh thu thu\u1ea7n c\u1ee7a kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m (th\u00e0nh ph\u1ea9m, b\u00e1n th\u00e0nh ph\u1ea9m) \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n c\u1ee7a doanh nghi\u1ec7p. T\u00e0i kho\u1ea3n n\u00e0y ch\u1ee7 y\u1ebfu d\u00f9ng cho c\u00e1c ng\u00e0nh s\u1ea3n xu\u1ea5t v\u1eadt ch\u1ea5t nh\u01b0: C\u00f4ng nghi\u1ec7p, n\u00f4ng nghi\u1ec7p, x\u00e2y l\u1eafp, ng\u01b0 nghi\u1ec7p, l\u00e2m nghi\u1ec7p,…<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 5113 – Doanh thu cung c\u1ea5p d\u1ecbch v\u1ee5: T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh doanh thu v\u00e0 doanh thu thu\u1ea7n c\u1ee7a kh\u1ed1i l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 \u0111\u00e3 ho\u00e0n th\u00e0nh, \u0111\u00e3 cung c\u1ea5p cho kh\u00e1ch h\u00e0ng v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n. T\u00e0i kho\u1ea3n n\u00e0y ch\u1ee7 y\u1ebfu d\u00f9ng cho c\u00e1c ng\u00e0nh kinh doanh d\u1ecbch v\u1ee5 nh\u01b0: Giao th\u00f4ng v\u1eadn t\u1ea3i, b\u01b0u \u0111i\u1ec7n, du l\u1ecbch, d\u1ecbch v\u1ee5 c\u00f4ng c\u1ed9ng, d\u1ecbch v\u1ee5 khoa h\u1ecdc, k\u1ef9 thu\u1eadt, d\u1ecbch v\u1ee5 k\u1ebf to\u00e1n, ki\u1ec3m to\u00e1n,…<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 5114 – Doanh thu tr\u1ee3 c\u1ea5p, tr\u1ee3 gi\u00e1: T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n doanh thu t\u1eeb tr\u1ee3 c\u1ea5p, tr\u1ee3 gi\u00e1 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc khi doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n c\u00e1c nhi\u1ec7m v\u1ee5 cung c\u1ea5p s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 v\u00e0 d\u1ecbch v\u1ee5 theo y\u00eau c\u1ea7u c\u1ee7a Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 5117 – Doanh thu kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0: T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh doanh thu cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0 doanh thu b\u00e1n, thanh l\u00fd b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 5118 – Doanh thu kh\u00e1c: T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n doanh thu ngo\u00e0i doanh thu b\u00e1n h\u00e0ng ho\u00e1, doanh thu b\u00e1n th\u00e0nh ph\u1ea9m, doanh thu cung c\u1ea5p d\u1ecbch v\u1ee5, doanh thu \u0111\u01b0\u1ee3c tr\u1ee3 c\u1ea5p tr\u1ee3 gi\u00e1 v\u00e0 doanh thu kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n nh\u01b0: Doanh thu b\u00e1n v\u1eadt li\u1ec7u, ph\u1ebf li\u1ec7u, nh\u01b0\u1ee3ng b\u00e1n c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 v\u00e0 c\u00e1c kho\u1ea3n doanh thu kh\u00e1c.<\/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<\/strong><\/span><\/h2>\n

3.1. Doanh thu c\u1ee7a kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m (th\u00e0nh ph\u1ea9m, b\u00e1n th\u00e0nh ph\u1ea9m), h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n trong k\u1ef3 k\u1ebf to\u00e1n:<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 theo gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf, c\u00e1c kho\u1ea3n thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p (chi ti\u1ebft t\u1eebng lo\u1ea1i thu\u1ebf) \u0111\u01b0\u1ee3c t\u00e1ch ri\u00eang ngay khi ghi nh\u1eadn doanh thu (k\u1ec3 c\u1ea3 thu\u1ebf GTGT ph\u1ea3i n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp), ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 111, 112, 131,… (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf) <\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

V\u00ed d\u1ee5:<\/span> Trong k\u1ef3 Doanh nghi\u1ec7p A xu\u1ea5t b\u00e1n tr\u1ef1c ti\u1ebfp cho kh\u00e1ch h\u00e0ng 1.000 h\u00e0ng h\u00f3a A, gi\u00e1 xu\u1ea5t kho 30.000.000, gi\u00e1 b\u00e1n (ch\u01b0a thu\u1ebf GTGT 10%) 46.000.000. Ng\u01b0\u1eddi mua \u0111\u00e3 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t.<\/span><\/p>\n

\u0110\u1ecbnh kho\u1ea3n nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh tr\u00ean nh\u01b0 sau:<\/span><\/p>\n

1. Ghi nh\u1eadn gi\u00e1 v\u1ed1n:<\/span><\/p>\n

N\u1ee3 TK 632: 30.000.000<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 155:30.000.000<\/span><\/p>\n

2. Ghi nh\u1eadn doanh thu:<\/span><\/p>\n

N\u1ee3 TK 111: 50.600.000<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 511: 46.000.000<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331: 4.600.000<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00e1ch ngay \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p, k\u1ebf to\u00e1n ghi nh\u1eadn doanh thu bao g\u1ed3m c\u1ea3 thu\u1ebf ph\u1ea3i n\u1ed9p. \u0110\u1ecbnh k\u1ef3 k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 ghi gi\u1ea3m doanh thu, ghi:<\/span>
\n N\u1ee3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

3.2. Tr\u01b0\u1eddng h\u1ee3p, doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u00e1t sinh b\u1eb1ng ngo\u1ea1i t\u1ec7:<\/span><\/p>\n

– Ngo\u00e0i vi\u1ec7c ghi s\u1ed5 k\u1ebf to\u00e1n chi ti\u1ebft s\u1ed1 nguy\u00ean t\u1ec7 \u0111\u00e3 thu ho\u1eb7c ph\u1ea3i thu, k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m ph\u00e1t sinh nghi\u1ec7p v\u1ee5 kinh t\u1ebf \u0111\u1ec3 quy \u0111\u1ed5i ra \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n \u0111\u1ec3 h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 511 “Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5”.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p c\u00f3 nh\u1eadn ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc c\u1ee7a kh\u00e1ch h\u00e0ng b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n \u1ee9ng tr\u01b0\u1edbc \u0111\u01b0\u1ee3c quy \u0111\u1ed5i ra \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 k\u1ebf to\u00e1n theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m nh\u1eadn \u1ee9ng tr\u01b0\u1edbc.<\/span><\/p>\n

3.3. \u0110\u1ed1i v\u1edbi giao d\u1ecbch h\u00e0ng \u0111\u1ed5i h\u00e0ng kh\u00f4ng t\u01b0\u01a1ng t\u1ef1:<\/span><\/p>\n

Khi xu\u1ea5t s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 \u0111\u1ed5i l\u1ea5y v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, TSC\u0110 kh\u00f4ng t\u01b0\u01a1ng t\u1ef1, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu b\u00e1n h\u00e0ng \u0111\u1ec3 \u0111\u1ed5i l\u1ea5y v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, TSC\u0110 kh\u00e1c theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u00e0i s\u1ea3n nh\u1eadn v\u1ec1 sau khi \u0111i\u1ec1u ch\u1ec9nh c\u00e1c kho\u1ea3n ti\u1ec1n thu th\u00eam ho\u1eb7c tr\u1ea3 th\u00eam. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd t\u00e0i s\u1ea3n nh\u1eadn v\u1ec1 th\u00ec doanh thu x\u00e1c \u0111\u1ecbnh theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n mang \u0111i trao \u0111\u1ed5i sau khi \u0111i\u1ec1u ch\u1ec9nh c\u00e1c kho\u1ea3n ti\u1ec1n thu th\u00eam ho\u1eb7c tr\u1ea3 th\u00eam<\/span><\/p>\n

– Khi ghi nh\u1eadn doanh thu, ghi:<\/span>
\n N\u1ee3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng (t\u1ed5ng gi\u00e1 thanh to\u00e1n) <\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf) <\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc.<\/span>
\n \u0110\u1ed3ng th\u1eddi ghi nh\u1eadn gi\u00e1 v\u1ed1n h\u00e0ng mang \u0111i trao \u0111\u1ed5i, ghi:<\/span>
\n N\u1ee3 TK 632 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 155, 156<\/span><\/p>\n

– Khi nh\u1eadn v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, TSC\u0110 do trao \u0111\u1ed5i, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, TSC\u0110 nh\u1eadn \u0111\u01b0\u1ee3c do trao \u0111\u1ed5i, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 152, 153, 156, 211,… (gi\u00e1 mua ch\u01b0a c\u00f3 thu\u1ebf GTGT) <\/span>
\n N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng (t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c thu th\u00eam ti\u1ec1n do gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 \u0111\u01b0a \u0111i trao \u0111\u1ed5i l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, TSC\u0110 nh\u1eadn \u0111\u01b0\u1ee3c do trao \u0111\u1ed5i th\u00ec khi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n c\u1ee7a b\u00ean c\u00f3 v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, TSC\u0110 trao \u0111\u1ed5i, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 111, 112 (s\u1ed1 ti\u1ec1n \u0111\u00e3 thu th\u00eam)<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p ph\u1ea3i tr\u1ea3 th\u00eam ti\u1ec1n do gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 \u0111\u01b0a \u0111i trao \u0111\u1ed5i nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, TSC\u0110 nh\u1eadn \u0111\u01b0\u1ee3c do trao \u0111\u1ed5i th\u00ec khi tr\u1ea3 ti\u1ec1n cho b\u00ean c\u00f3 v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, TSC\u0110 trao \u0111\u1ed5i, ghi:<\/span>
\n N\u1ee3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/span>
\n C\u00f3 c\u00e1c TK 111, 112, …<\/span><\/p>\n

3.4. Khi b\u00e1n h\u00e0ng ho\u00e1 theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p:<\/span><\/p>\n

– Khi b\u00e1n h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu b\u00e1n h\u00e0ng theo gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay ch\u01b0a c\u00f3 thu\u1ebf, ghi :<\/span>
\n N\u1ee3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 511- Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (gi\u00e1 b\u00e1n tr\u1ea3 <\/span>
\n ti\u1ec1n ngay ch\u01b0a c\u00f3 thu\u1ebf)<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (3331, 3332).<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 3387 – Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n (ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng s\u1ed1 ti\u1ec1n <\/span>
\n theo gi\u00e1 b\u00e1n tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p v\u1edbi gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay).<\/span><\/p>\n

\u0110\u1ecbnh k\u1ef3, ghi nh\u1eadn doanh thu ti\u1ec1n l\u00e3i b\u00e1n h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p trong k\u1ef3, ghi:<\/span>
\n N\u1ee3 TK 3387 – Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (l\u00e3i tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p).<\/span><\/p>\n

3.5. Tr\u01b0\u1eddng h\u1ee3p b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a k\u00e8m theo s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, thi\u1ebft b\u1ecb thay th\u1ebf:<\/span><\/p>\n

a) K\u1ebf to\u00e1n ph\u1ea3n \u00e1nh gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n bao g\u1ed3m gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c b\u00e1n v\u00e0 gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, thi\u1ebft b\u1ecb ph\u1ee5 t\u00f9ng thay th\u1ebf, ghi:<\/span>
\n N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 153, 155, 156.<\/span><\/p>\n

b) Ghi nh\u1eadn doanh thu b\u00e1n h\u00e0ng (v\u1eeba b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, v\u1eeba b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, thi\u1ebft b\u1ecb ph\u1ee5 t\u00f9ng thay th\u1ebf), ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 111, 112, 131<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

3.6. Doanh thu ph\u00e1t sinh t\u1eeb ch\u01b0\u01a1ng tr\u00ecnh d\u00e0nh cho kh\u00e1ch h\u00e0ng truy\u1ec1n th\u1ed1ng<\/span><\/p>\n

a) Khi b\u00e1n h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 trong ch\u01b0\u01a1ng tr\u00ecnh d\u00e0nh cho kh\u00e1ch h\u00e0ng truy\u1ec1n th\u1ed1ng, k\u1ebf to\u00e1n ghi nh\u1eadn doanh thu tr\u00ean c\u01a1 s\u1edf t\u1ed5ng s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c tr\u1eeb \u0111i ph\u1ea7n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n l\u00e0 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cung c\u1ea5p mi\u1ec5n ph\u00ed ho\u1eb7c s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1 cho kh\u00e1ch h\u00e0ng:<\/span>
\n N\u1ee3 c\u00e1c TK 112, 131<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 3387 – Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

b) Khi h\u1ebft th\u1eddi h\u1ea1n quy \u0111\u1ecbnh c\u1ee7a ch\u01b0\u01a1ng tr\u00ecnh, n\u1ebfu kh\u00e1ch h\u00e0ng kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u01b0\u1ee3c c\u00e1c \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 h\u01b0\u1edfng c\u00e1c \u01b0u \u0111\u00e3i nh\u01b0 nh\u1eadn h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mi\u1ec5n ph\u00ed ho\u1eb7c chi\u1ebft kh\u1ea5u gi\u1ea3m gi\u00e1, ng\u01b0\u1eddi b\u00e1n kh\u00f4ng ph\u00e1t sinh ngh\u0129a v\u1ee5 ph\u1ea3i thanh to\u00e1n cho kh\u00e1ch h\u00e0ng, k\u1ebf to\u00e1n k\u1ebft chuy\u1ec3n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n th\u00e0nh doanh thu b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5, ghi:<\/span>
\n N\u1ee3 TK 3387 – Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/p>\n

c) Khi kh\u00e1ch h\u00e0ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c \u0111i\u1ec1u ki\u1ec7n c\u1ee7a ch\u01b0\u01a1ng tr\u00ecnh \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111\u00e3i, kho\u1ea3n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c x\u1eed l\u00fd nh\u01b0 sau:<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n tr\u1ef1c ti\u1ebfp cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mi\u1ec5n ph\u00ed ho\u1eb7c chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1 cho ng\u01b0\u1eddi mua, kho\u1ea3n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n sang ghi nh\u1eadn l\u00e0 doanh thu b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 t\u1ea1i th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n xong ngh\u0129a v\u1ee5 v\u1edbi kh\u00e1ch h\u00e0ng (\u0111\u00e3 chuy\u1ec3n giao h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 mi\u1ec5n ph\u00ed ho\u1eb7c \u0111\u00e3 chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1 cho kh\u00e1ch h\u00e0ng):<\/span>
\n N\u1ee3 TK 3387 – Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p b\u00ean th\u1ee9 ba l\u00e0 ng\u01b0\u1eddi cung c\u1ea5p h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 ho\u1eb7c chi\u1ebft kh\u1ea5u gi\u1ea3m gi\u00e1 cho kh\u00e1ch h\u00e0ng th\u00ec th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00f3ng vai tr\u00f2 l\u00e0 \u0111\u1ea1i l\u00fd c\u1ee7a b\u00ean th\u1ee9 ba, ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa kho\u1ea3n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n v\u00e0 s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n cho b\u00ean th\u1ee9 ba \u0111\u00f3 \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 doanh thu b\u00e1n h\u00e0ng cung c\u1ea5p d\u1ecbch v\u1ee5 khi ph\u00e1t sinh ngh\u0129a v\u1ee5 thanh to\u00e1n v\u1edbi b\u00ean th\u1ee9 ba, ghi:<\/span>
\n N\u1ee3 TK 3387 – Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (ph\u1ea7n ch\u00eanh <\/span>
\n l\u1ec7ch gi\u1eefa doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n v\u00e0 s\u1ed1 ti\u1ec1n tr\u1ea3 cho b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c coi nh\u01b0 doanh thu hoa h\u1ed3ng \u0111\u1ea1i l\u00fd)<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112 (s\u1ed1 ti\u1ec1n thanh to\u00e1n cho b\u00ean th\u1ee9 ba).<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p kh\u00f4ng \u0111\u00f3ng vai tr\u00f2 \u0111\u1ea1i l\u00fd c\u1ee7a b\u00ean th\u1ee9 ba (giao d\u1ecbch mua \u0111\u1ee9t, b\u00e1n \u0111o\u1ea1n), to\u00e0n b\u1ed9 kho\u1ea3n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 doanh thu b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 khi ph\u00e1t sinh ngh\u0129a v\u1ee5 thanh to\u00e1n cho b\u00ean th\u1ee9 ba, s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n cho b\u00ean th\u1ee9 ba \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, ghi:<\/span>
\n N\u1ee3 TK 3387 – Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n cho b\u00ean th\u1ee9 ba l\u00e0 gi\u00e1 v\u1ed1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 cung c\u1ea5p cho kh\u00e1ch h\u00e0ng, ghi:<\/span>
\n N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 112, 331.<\/span><\/p>\n

3.7. Khi cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng TSC\u0110 v\u00e0 cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi d\u1ecbch v\u1ee5 cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng TSC\u0110 v\u00e0 cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u00e3 ho\u00e0n th\u00e0nh t\u1eebng k\u1ef3. Khi ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n thanh to\u00e1n ti\u1ec1n thu\u00ea ho\u1ea1t \u0111\u1ed9ng TSC\u0110 v\u00e0 cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, ghi:<\/span>
\n N\u1ee3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng (n\u1ebfu ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n ngay)<\/span>
\n N\u1ee3 c\u00e1c TK 111, 112 (n\u1ebfu thu \u0111\u01b0\u1ee3c ti\u1ec1n ngay)<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 <\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

3.8. Tr\u01b0\u1eddng h\u1ee3p thu tr\u01b0\u1edbc ti\u1ec1n nhi\u1ec1u k\u1ef3 v\u1ec1 cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng TSC\u0110 v\u00e0 cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 :<\/span><\/p>\n

– Khi nh\u1eadn ti\u1ec1n c\u1ee7a kh\u00e1ch h\u00e0ng tr\u1ea3 tr\u01b0\u1edbc v\u1ec1 cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng TSC\u0110 v\u00e0 cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 cho nhi\u1ec1u k\u1ef3, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 111, 112 (t\u1ed5ng s\u1ed1 ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc)<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 3387- Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 3331- Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

– \u0110\u1ecbnh k\u1ef3, t\u00ednh v\u00e0 k\u1ebft chuy\u1ec3n doanh thu c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n, ghi:<\/span>
\n N\u1ee3 TK 3387 – Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 511- Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (5113, 5117).<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 l\u1ea1i cho kh\u00e1ch h\u00e0ng v\u00ec h\u1ee3p \u0111\u1ed3ng cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng TSC\u0110 v\u00e0 cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n ti\u1ebfp ho\u1eb7c th\u1eddi gian th\u1ef1c hi\u1ec7n ng\u1eafn h\u01a1n th\u1eddi gian \u0111\u00e3 thu ti\u1ec1n tr\u01b0\u1edbc (n\u1ebfu c\u00f3), ghi:<\/span>
\n N\u1ee3 TK 3387- Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span>
\n N\u1ee3 TK 3331- Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (s\u1ed1 ti\u1ec1n tr\u1ea3 l\u1ea1i cho b\u00ean thu\u00ea v\u1ec1 thu\u1ebf <\/span>GTGT c\u1ee7a ho\u1ea1t \u0111\u1ed9ng cho thu\u00ea t\u00e0i s\u1ea3n kh\u00f4ng \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n)<\/span><\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112,… (t\u1ed5ng s\u1ed1 ti\u1ec1n tr\u1ea3 l\u1ea1i).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0111i\u1ec3m 1.6.12 \u0110i\u1ec1u n\u00e0y th\u00ec k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ghi nh\u1eadn doanh thu \u0111\u1ed1i v\u1edbi to\u00e0n b\u1ed9 s\u1ed1 ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc.<\/span><\/p>\n

3.9. Tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng th\u00f4ng qua \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1 h\u01b0\u1edfng hoa h\u1ed3ng<\/span><\/p>\n

a) K\u1ebf to\u00e1n \u1edf \u0111\u01a1n v\u1ecb giao h\u00e0ng \u0111\u1ea1i l\u00fd:<\/span><\/p>\n

– Khi xu\u1ea5t kho s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 giao cho c\u00e1c \u0111\u1ea1i l\u00fd ph\u1ea3i l\u1eadp Phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd. C\u0103n c\u1ee9 v\u00e0o phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd, ghi:<\/span>
\n N\u1ee3 TK 157 – H\u00e0ng g\u1eedi \u0111i b\u00e1n<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 155, 156.<\/span><\/p>\n

– Khi h\u00e0ng ho\u00e1 giao cho \u0111\u1ea1i l\u00fd \u0111\u00e3 b\u00e1n \u0111\u01b0\u1ee3c, c\u0103n c\u1ee9 v\u00e0o B\u1ea3ng k\u00ea ho\u00e1 \u0111\u01a1n b\u00e1n ra c\u1ee7a h\u00e0ng ho\u00e1 \u0111\u00e3 b\u00e1n do c\u00e1c b\u00ean nh\u1eadn \u0111\u1ea1i l\u00fd h\u01b0\u1edfng hoa h\u1ed3ng l\u1eadp g\u1eedi v\u1ec1 k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu b\u00e1n h\u00e0ng theo gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf GTGT, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 111, 112, 131,… (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 <\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311).<\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi ph\u1ea3n \u00e1nh gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng b\u00e1n ra, ghi:<\/span>
\n N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 157 – H\u00e0ng g\u1eedi \u0111i b\u00e1n.<\/span><\/p>\n

– S\u1ed1 ti\u1ec1n hoa h\u1ed3ng ph\u1ea3i tr\u1ea3 cho \u0111\u01a1n v\u1ecb nh\u1eadn b\u00e1n h\u00e0ng \u0111\u1ea1i l\u00fd h\u01b0\u1edfng hoa h\u1ed3ng, ghi:<\/span>
\n N\u1ee3 TK 641 – Chi ph\u00ed b\u00e1n h\u00e0ng (hoa h\u1ed3ng \u0111\u1ea1i l\u00fd ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span>
\n N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331)<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 131, \u2026<\/span><\/p>\n

b) K\u1ebf to\u00e1n \u1edf \u0111\u01a1n v\u1ecb nh\u1eadn \u0111\u1ea1i l\u00fd, b\u00e1n \u0111\u00fang gi\u00e1 h\u01b0\u1edfng hoa h\u1ed3ng:<\/span><\/p>\n

– Khi nh\u1eadn h\u00e0ng \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1 h\u01b0\u1edfng hoa h\u1ed3ng, doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng theo d\u00f5i v\u00e0 ghi ch\u00e9p th\u00f4ng tin v\u1ec1 to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1 nh\u1eadn b\u00e1n \u0111\u1ea1i l\u00fd trong ph\u1ea7n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

– Khi h\u00e0ng ho\u00e1 nh\u1eadn b\u00e1n \u0111\u1ea1i l\u00fd \u0111\u00e3 b\u00e1n \u0111\u01b0\u1ee3c, c\u0103n c\u1ee9 v\u00e0o Ho\u00e1 \u0111\u01a1n GTGT ho\u1eb7c Ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n b\u00e1n h\u00e0ng \u0111\u1ea1i l\u00fd ph\u1ea3i tr\u1ea3 cho b\u00ean giao h\u00e0ng, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 111, 112, 131, …<\/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

– \u0110\u1ecbnh k\u1ef3, khi x\u00e1c \u0111\u1ecbnh doanh thu hoa h\u1ed3ng b\u00e1n h\u00e0ng \u0111\u1ea1i l\u00fd \u0111\u01b0\u1ee3c h\u01b0\u1edfng, ghi:<\/span>
\n N\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3).<\/span><\/p>\n

– Khi tr\u1ea3 ti\u1ec1n b\u00e1n h\u00e0ng \u0111\u1ea1i l\u00fd cho b\u00ean giao h\u00e0ng, ghi:<\/span>
\n N\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112.<\/span><\/p>\n

3.10. \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 xu\u1ea5t b\u00e1n cho c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c trong n\u1ed9i b\u1ed9 doanh nghi\u1ec7p.<\/span><\/p>\n

3.10.1. Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ghi nh\u1eadn doanh thu gi\u1eefa c\u00e1c kh\u00e2u trong n\u1ed9i b\u1ed9 doanh nghi\u1ec7p, ch\u1ec9 ghi nh\u1eadn doanh thu khi th\u1ef1c b\u00e1n h\u00e0ng ra b\u00ean ngo\u00e0i:<\/span><\/p>\n

a) K\u1ebf to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb b\u00e1n<\/span><\/p>\n

– Khi xu\u1ea5t s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u1ebfn c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c trong n\u1ed9i b\u1ed9 doanh nghi\u1ec7p, k\u1ebf to\u00e1n l\u1eadp Phi\u1ebfu xu\u1ea5t kho ki\u00eam v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 ho\u1eb7c h\u00f3a \u0111\u01a1n GTGT, ghi:<\/span>
\n N\u1ee3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9 (gi\u00e1 v\u1ed1n) <\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 155, 156<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

– Khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o t\u1eeb \u0111\u01a1n v\u1ecb mua l\u00e0 s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a \u0111\u00e3 \u0111\u01b0\u1ee3c ti\u00eau th\u1ee5 ra b\u00ean ngo\u00e0i, \u0111\u01a1n v\u1ecb b\u00e1n ghi nh\u1eadn doanh thu, gi\u00e1 v\u1ed1n:<\/span><\/p>\n

+ Ph\u1ea3n \u00e1nh gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, ghi:<\/span>
\n N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9.<\/span><\/p>\n

+ Ph\u1ea3n \u00e1nh doanh thu, ghi:<\/span>
\n N\u1ee3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5.<\/span><\/p>\n

b) K\u1ebf to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb mua<\/span><\/p>\n

– Khi nh\u1eadn \u0111\u01b0\u1ee3c s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 do \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c trong n\u1ed9i b\u1ed9 doanh nghi\u1ec7p chuy\u1ec3n \u0111\u1ebfn, k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 155, 156 (gi\u00e1 v\u1ed1n) <\/span>
\n N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9.<\/span><\/p>\n

– Khi b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 ra b\u00ean ngo\u00e0i, k\u1ebf to\u00e1n ghi nh\u1eadn doanh thu, gi\u00e1 v\u1ed1n nh\u01b0 giao d\u1ecbch b\u00e1n h\u00e0ng th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p h\u1ea1ch to\u00e1n \u0111\u1ebfn k\u1ebft qu\u1ea3 kinh doanh sau thu\u1ebf, k\u1ebf to\u00e1n ph\u1ea3i k\u1ebft chuy\u1ec3n doanh thu, gi\u00e1 v\u1ed1n cho \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean:<\/span><\/p>\n

+ K\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n, ghi:<\/span>
\n N\u1ee3 TK 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/span><\/p>\n

+ K\u1ebft chuy\u1ec3n doanh thu, ghi:<\/span>
\n N\u1ee3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 <\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9.<\/span><\/p>\n

3.10.2. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ghi nh\u1eadn doanh thu b\u00e1n h\u00e0ng cho c\u00e1c \u0111\u01a1n v\u1ecb trong n\u1ed9i b\u1ed9 doanh nghi\u1ec7p, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (chi ti\u1ebft giao <\/span>
\n d\u1ecbch b\u00e1n h\u00e0ng n\u1ed9i b\u1ed9)<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

– Ghi nh\u1eadn gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n nh\u01b0 giao d\u1ecbch b\u00e1n h\u00e0ng th\u00f4ng th\u01b0\u1eddng.<\/span><\/p>\n

3.11. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng gia c\u00f4ng h\u00e0ng ho\u00e1:<\/span><\/p>\n

a) K\u1ebf to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb giao h\u00e0ng \u0111\u1ec3 gia c\u00f4ng:<\/span><\/p>\n

– Khi xu\u1ea5t kho giao h\u00e0ng \u0111\u1ec3 gia c\u00f4ng, ghi:<\/span>
\n N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 152, 156.<\/span><\/p>\n

– Ghi nh\u1eadn chi ph\u00ed gia c\u00f4ng h\u00e0ng ho\u00e1 v\u00e0 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb:<\/span>
\n N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/span>
\n N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 331,…<\/span>
\n – Khi nh\u1eadn l\u1ea1i h\u00e0ng g\u1eedi gia c\u00f4ng ch\u1ebf bi\u1ebfn ho\u00e0n th\u00e0nh nh\u1eadp kho, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 152, 156
\n<\/span>\u00a0 \u00a0 \u00a0 C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/span><\/span><\/p>\n

b) K\u1ebf to\u00e1n t\u1ea1i \u0111\u01a1n v\u1ecb nh\u1eadn h\u00e0ng \u0111\u1ec3 gia c\u00f4ng:<\/span><\/p>\n

– Khi nh\u1eadn h\u00e0ng \u0111\u1ec3 gia c\u00f4ng, doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng theo d\u00f5i v\u00e0 ghi ch\u00e9p th\u00f4ng tin v\u1ec1 to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb v\u1eadt t\u01b0, h\u00e0ng ho\u00e1 nh\u1eadn gia c\u00f4ng trong ph\u1ea7n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

– Khi x\u00e1c \u0111\u1ecbnh doanh thu t\u1eeb s\u1ed1 ti\u1ec1n gia c\u00f4ng th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c h\u01b0\u1edfng, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 111, 112, 131, …<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 511- Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 <\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311).<\/span><\/p>\n

3.12. K\u1ebf to\u00e1n doanh thu h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng quy \u0111\u1ecbnh nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch, khi k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c \u01b0\u1edbc t\u00ednh m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady, th\u00ec k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb ph\u1ea3n \u00e1nh doanh thu t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh (kh\u00f4ng ph\u1ea3i ho\u00e1 \u0111\u01a1n) do nh\u00e0 th\u1ea7u t\u1ef1 x\u00e1c \u0111\u1ecbnh t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, ghi: <\/span>
\n N\u1ee3 TK 337 – Thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng <\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (5111).<\/span><\/p>\n

– C\u0103n c\u1ee9 v\u00e0o Ho\u00e1 \u0111\u01a1n GTGT \u0111\u01b0\u1ee3c l\u1eadp theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch \u0111\u1ec3 ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n kh\u00e1ch h\u00e0ng ph\u1ea3i tr\u1ea3 theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch \u0111\u00e3 ghi trong h\u1ee3p \u0111\u1ed3ng, ghi:<\/span>
\n N\u1ee3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 337 – Thanh to\u00e1n theo ti\u1ebfn \u0111\u1ed9 k\u1ebf ho\u1ea1ch h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng <\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

– Khi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n do kh\u00e1ch h\u00e0ng tr\u1ea3, ho\u1eb7c nh\u1eadn ti\u1ec1n kh\u00e1ch h\u00e0ng \u1ee9ng tr\u01b0\u1edbc, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 111, 112, …<\/span>
\n C\u00f3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng quy \u0111\u1ecbnh nh\u00e0 th\u1ea7u \u0111\u01b0\u1ee3c thanh to\u00e1n theo gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng th\u1ef1c hi\u1ec7n, khi k\u1ebft qu\u1ea3 th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh m\u1ed9t c\u00e1ch \u0111\u00e1ng tin c\u1eady v\u00e0 \u0111\u01b0\u1ee3c kh\u00e1ch h\u00e0ng x\u00e1c nh\u1eadn, th\u00ec k\u1ebf to\u00e1n ph\u1ea3i l\u1eadp Ho\u00e1 \u0111\u01a1n GTGT tr\u00ean c\u01a1 s\u1edf ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh \u0111\u01b0\u1ee3c kh\u00e1ch h\u00e0ng x\u00e1c nh\u1eadn, c\u0103n c\u1ee9 v\u00e0o Ho\u00e1 \u0111\u01a1n GTGT, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 111, 112, 131, …<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (5111)<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

– Kho\u1ea3n ti\u1ec1n th\u01b0\u1edfng thu \u0111\u01b0\u1ee3c t\u1eeb kh\u00e1ch h\u00e0ng tr\u1ea3 ph\u1ee5 th\u00eam cho nh\u00e0 th\u1ea7u khi th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng \u0111\u1ea1t ho\u1eb7c v\u01b0\u1ee3t m\u1ed9t s\u1ed1 ch\u1ec9 ti\u00eau c\u1ee5 th\u1ec3 \u0111\u00e3 \u0111\u01b0\u1ee3c ghi trong h\u1ee3p \u0111\u1ed3ng, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 111, 112, 131, …<\/span>
\n C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (5111)<\/span>
\n C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

– Kho\u1ea3n b\u1ed3i th\u01b0\u1eddng thu \u0111\u01b0\u1ee3c t\u1eeb kh\u00e1ch h\u00e0ng hay b\u00ean kh\u00e1c \u0111\u1ec3 b\u00f9 \u0111\u1eafp cho c\u00e1c chi ph\u00ed kh\u00f4ng bao g\u1ed3m trong gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng (v\u00ed d\u1ee5: S\u1ef1 ch\u1eadm tr\u1ec5 do kh\u00e1ch h\u00e0ng g\u00e2y n\u00ean; sai s\u00f3t trong c\u00e1c ch\u1ec9 ti\u00eau k\u1ef9 thu\u1eadt ho\u1eb7c thi\u1ebft k\u1ebf v\u00e0 c\u00e1c tranh ch\u1ea5p v\u1ec1 c\u00e1c thay \u0111\u1ed5i trong vi\u1ec7c th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng), ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 111, 112, 131, …<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (5111)<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3).<\/span><\/p>\n

– Khi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n thanh to\u00e1n kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh ho\u1eb7c kho\u1ea3n \u1ee9ng tr\u01b0\u1edbc t\u1eeb kh\u00e1ch h\u00e0ng, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 111, 112, …<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

3.13. K\u1ebf to\u00e1n doanh thu t\u1eeb c\u00e1c kho\u1ea3n tr\u1ee3 c\u1ea5p, tr\u1ee3 gi\u00e1 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc cho doanh nghi\u1ec7p:<\/span><\/p>\n

– Khi nh\u1eadn \u0111\u01b0\u1ee3c th\u00f4ng b\u00e1o c\u1ee7a Nh\u00e0 n\u01b0\u1edbc v\u1ec1 tr\u1ee3 c\u1ea5p, tr\u1ee3 gi\u00e1, ghi:<\/span>
\n N\u1ee3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (3339) <\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (5114).<\/span><\/p>\n

– Khi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n c\u1ee7a Ng\u00e2n s\u00e1ch Nh\u00e0 n\u01b0\u1edbc thanh to\u00e1n, ghi: <\/span>
\n N\u1ee3 c\u00e1c TK 111, 112, …<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (3339).<\/span><\/p>\n

3.14. K\u1ebf to\u00e1n b\u00e1n, thanh l\u00fd b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/span><\/p>\n

– Ghi nh\u1eadn doanh thu b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/span>
\n N\u1ee3 c\u00e1c TK 111, 112, 131, … (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span>
\n \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 5117 – Doanh thu kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT (33311 – Thu\u1ebf GTGT \u0111\u1ea7u ra).<\/span><\/p>\n

– Ghi nh\u1eadn gi\u00e1 v\u1ed1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, ghi:<\/span>
\n N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i)<\/span>
\n N\u1ee3 TK 214 – Hao m\u00f2n l\u0169y k\u1ebf (2147) (n\u1ebfu c\u00f3)<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 217 – B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 (nguy\u00ean gi\u00e1).<\/span><\/p>\n

3.15. Tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u01b0\u01a1ng cho c\u00f4ng nh\u00e2n vi\u00ean v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00e1c b\u1eb1ng s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1: K\u1ebf to\u00e1n ph\u1ea3i ghi nh\u1eadn doanh thu \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a nh\u01b0 \u0111\u1ed1i v\u1edbi giao d\u1ecbch b\u00e1n h\u00e0ng th\u00f4ng th\u01b0\u1eddng, ghi:<\/span>
\n N\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (t\u1ed5ng gi\u00e1 thanh to\u00e1n) <\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 <\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311).<\/span><\/p>\n

3.16. Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 \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: K\u1ebf to\u00e1n ph\u1ea3i ghi nh\u1eadn doanh thu \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a nh\u01b0 \u0111\u1ed1i v\u1edbi giao d\u1ecbch b\u00e1n h\u00e0ng th\u00f4ng th\u01b0\u1eddng, ghi:<\/span>
\n N\u1ee3 TK 353 – Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (t\u1ed5ng gi\u00e1 thanh to\u00e1n) <\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 <\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311).<\/span><\/p>\n

3.17. Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n doanh thu c\u1ee7a h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i, kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n v\u00e0 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ph\u00e1t sinh trong k\u1ef3 tr\u1eeb v\u00e0o doanh thu th\u1ef1c t\u1ebf trong k\u1ef3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh thu thu\u1ea7n, ghi:<\/span>
\n N\u1ee3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 521 – C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu.<\/span><\/p>\n

3.18. Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n doanh thu thu\u1ea7n sang TK 911 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d, ghi:<\/span>
\n N\u1ee3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/span>
\n \u00a0 \u00a0 \u00a0 C\u00f3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 – T\u00e0i kho\u1ea3n 511 theo \u0110i\u1ec1u 77 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u1edbi nh\u1ea5t<\/p>\n","protected":false},"author":7,"featured_media":4085,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[443],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3948"}],"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=3948"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3948\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4085"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3948"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3948"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}