{"id":3961,"date":"2015-07-25T07:19:42","date_gmt":"2015-07-25T07:19:42","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=3961"},"modified":"2015-07-25T08:30:54","modified_gmt":"2015-07-25T08:30:54","slug":"cach-hach-toan-tai-khoan-627-chi-phi-san-xuat-chung","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=3961","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n T\u00e0i kho\u1ea3n 627 \u2013 Chi ph\u00ed s\u1ea3n xu\u1ea5t chung"},"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 627 \u2013 Chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/span><\/p>\n

Theo \u0110i\u1ec1u 87 Th\u00f4ng t\u01b0 200\/2014\/TT\/BTC<\/a>\u00a0<\/span>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><\/span><\/p>\n

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

\u00a0– T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh chi ph\u00ed ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t, kinh doanh chung ph\u00e1t sinh \u1edf ph\u00e2n x\u01b0\u1edfng, b\u1ed9 ph\u1eadn, \u0111\u1ed9i, c\u00f4ng tr\u01b0\u1eddng,…ph\u1ee5c v\u1ee5 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m, th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5, g\u1ed3m: Chi ph\u00ed l\u01b0\u01a1ng nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd ph\u00e2n x\u01b0\u1edfng, b\u1ed9 ph\u1eadn, \u0111\u1ed9i; Kh\u1ea5u hao TSC\u0110 s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp \u0111\u1ec3 s\u1ea3n xu\u1ea5t, Kho\u1ea3n tr\u00edch b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh tr\u00ean ti\u1ec1n l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3 c\u1ee7a nh\u00e2n vi\u00ean ph\u00e2n x\u01b0\u1edfng, b\u1ed9 ph\u1eadn, \u0111\u1ed9i s\u1ea3n xu\u1ea5t v\u00e0 c\u00e1c chi ph\u00ed c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp kh\u00e1c \u0111\u1ebfn ph\u00e2n x\u01b0\u1edfng;<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 627 – Chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/span><\/strong><\/span><\/p>\n

B\u00ean N\u1ee3<\/strong>: C\u00e1c chi ph\u00ed s\u1ea3n xu\u1ea5t chung ph\u00e1t sinh trong k\u1ef3.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/strong>
\n– C\u00e1c kho\u1ea3n ghi gi\u1ea3m chi ph\u00ed s\u1ea3n xu\u1ea5t chung;<\/span>
\n– Chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh kh\u00f4ng ph\u00e2n b\u1ed5 \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ef3 do m\u1ee9c s\u1ea3n ph\u1ea9m th\u1ef1c t\u1ebf s\u1ea3n xu\u1ea5t ra th\u1ea5p h\u01a1n c\u00f4ng su\u1ea5t b\u00ecnh th\u01b0\u1eddng;<\/span>
\n– K\u1ebft chuy\u1ec3n chi ph\u00ed s\u1ea3n xu\u1ea5t chung v\u00e0o b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n 154 \u201cChi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang” ho\u1eb7c v\u00e0o b\u00ean N\u1ee3 TK 631 \u201cGi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t\u201d.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 627 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/span><\/strong><\/span><\/p>\n

T\u00e0i kho\u1ea3n 627 – Chi ph\u00ed s\u1ea3n xu\u1ea5t chung, c\u00f3 6 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/span><\/strong><\/span><\/p>\n

– T\u00e0i kho\u1ea3n 6271 – Chi ph\u00ed nh\u00e2n vi\u00ean ph\u00e2n x\u01b0\u1edfng: Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ti\u1ec1n l\u01b0\u01a1ng, c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p ph\u1ea3i tr\u1ea3 cho nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd ph\u00e2n x\u01b0\u1edfng, b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t; ti\u1ec1n \u0103n gi\u1eefa ca c\u1ee7a nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd ph\u00e2n x\u01b0\u1edfng, ph\u00e2n x\u01b0\u1edfng, b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t; kho\u1ea3n tr\u00edch b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh tr\u00ean ti\u1ec1n l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3 cho nh\u00e2n vi\u00ean ph\u00e2n x\u01b0\u1edfng, b\u1ed9 ph\u1eadn, t\u1ed5, \u0111\u1ed9i s\u1ea3n xu\u1ea5t,…<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 6272 – Chi ph\u00ed v\u1eadt li\u1ec7u: Ph\u1ea3n \u00e1nh chi ph\u00ed v\u1eadt li\u1ec7u xu\u1ea5t d\u00f9ng cho ph\u00e2n x\u01b0\u1edfng, nh\u01b0 v\u1eadt li\u1ec7u d\u00f9ng \u0111\u1ec3 s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng TSC\u0110, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 thu\u1ed9c ph\u00e2n x\u01b0\u1edfng qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng, chi ph\u00ed l\u00e1n tr\u1ea1i t\u1ea1m th\u1eddi,…<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 6273 – Chi ph\u00ed d\u1ee5ng c\u1ee5 s\u1ea3n xu\u1ea5t: Ph\u1ea3n \u00e1nh chi ph\u00ed v\u1ec1 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 xu\u1ea5t d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd c\u1ee7a ph\u00e2n x\u01b0\u1edfng, b\u1ed9 ph\u1eadn, t\u1ed5, \u0111\u1ed9i s\u1ea3n xu\u1ea5t,…<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 6274 – Chi ph\u00ed kh\u1ea5u hao TSC\u0110: Ph\u1ea3n \u00e1nh chi ph\u00ed kh\u1ea5u hao TSC\u0110 d\u00f9ng 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 v\u00e0 TSC\u0110 d\u00f9ng chung cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ph\u00e2n x\u01b0\u1edfng, b\u1ed9 ph\u1eadn, t\u1ed5, \u0111\u1ed9i s\u1ea3n xu\u1ea5t,…<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 6277 – Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i: Ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ph\u00e2n x\u01b0\u1edfng, b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t nh\u01b0: Chi ph\u00ed s\u1eeda ch\u1eefa, chi ph\u00ed thu\u00ea ngo\u00e0i, chi ph\u00ed \u0111i\u1ec7n, n\u01b0\u1edbc, \u0111i\u1ec7n tho\u1ea1i, ti\u1ec1n thu\u00ea TSC\u0110, chi ph\u00ed tr\u1ea3 cho nh\u00e0 th\u1ea7u ph\u1ee5 (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p x\u00e2y l\u1eafp).<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 6278 – Chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c: Ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed b\u1eb1ng ti\u1ec1n ngo\u00e0i c\u00e1c chi ph\u00ed \u0111\u00e3 k\u1ec3 tr\u00ean ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ph\u00e2n x\u01b0\u1edfng, b\u1ed9 ph\u1eadn, t\u1ed5, \u0111\u1ed9i s\u1ea3n xu\u1ea5t.<\/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 t\u00ednh ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p ph\u1ea3i tr\u1ea3 cho nh\u00e2n vi\u00ean c\u1ee7a ph\u00e2n x\u01b0\u1edfng; ti\u1ec1n \u0103n gi\u1eefa ca c\u1ee7a nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd ph\u00e2n x\u01b0\u1edfng, b\u1ed9 ph\u1eadn, t\u1ed5, \u0111\u1ed9i s\u1ea3n xu\u1ea5t, ghi:<\/span>
\nN\u1ee3 TK 627 – Chi ph\u00ed s\u1ea3n xu\u1ea5t chung (6271)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/span><\/p>\n

b) Khi tr\u00edch b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (nh\u01b0 b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n) \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ef7 l\u1ec7 quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh tr\u00ean ti\u1ec1n l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3 cho nh\u00e2n vi\u00ean ph\u00e2n x\u01b0\u1edfng, b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t, ghi:<\/span>
\nN\u1ee3 TK 627 – Chi ph\u00ed s\u1ea3n xu\u1ea5t chung (6271)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3382, 3383, 3384, 3386).<\/span><\/p>\n

c) K\u1ebf to\u00e1n chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u xu\u1ea5t d\u00f9ng cho ph\u00e2n x\u01b0\u1edfng (tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean):<\/span><\/p>\n

– Khi xu\u1ea5t v\u1eadt li\u1ec7u d\u00f9ng chung cho ph\u00e2n x\u01b0\u1edfng, nh\u01b0 s\u1eeda ch\u1eefa, b\u1ea3o d\u01b0\u1ee1ng TSC\u0110 d\u00f9ng cho qu\u1ea3n l\u00fd \u0111i\u1ec1u h\u00e0nh ho\u1ea1t \u0111\u1ed9ng c\u1ee7a ph\u00e2n x\u01b0\u1edfng, ghi:<\/span>
\nN\u1ee3 TK 627 – Chi ph\u00ed s\u1ea3n xu\u1ea5t chung (6272)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 152 – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u.<\/span><\/p>\n

– Khi xu\u1ea5t c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 s\u1ea3n xu\u1ea5t c\u00f3 t\u1ed5ng gi\u00e1 tr\u1ecb nh\u1ecf s\u1eed d\u1ee5ng cho ph\u00e2n x\u01b0\u1edfng, b\u1ed9 ph\u1eadn, t\u1ed5, \u0111\u1ed9i s\u1ea3n xu\u1ea5t, c\u0103n c\u1ee9 v\u00e0o phi\u1ebfu xu\u1ea5t kho, ghi: <\/span>
\nN\u1ee3 TK 627 – Chi ph\u00ed s\u1ea3n xu\u1ea5t chung (6273)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 153 – C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5.<\/span><\/p>\n

– Khi xu\u1ea5t c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 s\u1ea3n xu\u1ea5t c\u00f3 t\u1ed5ng gi\u00e1 tr\u1ecb l\u1edbn s\u1eed d\u1ee5ng cho ph\u00e2n x\u01b0\u1edfng, b\u1ed9 ph\u1eadn, t\u1ed5, \u0111\u1ed9i s\u1ea3n xu\u1ea5t, ph\u1ea3i ph\u00e2n b\u1ed5 d\u1ea7n, ghi:<\/span>
\nN\u1ee3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 153 – C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5.<\/span><\/p>\n

– Khi ph\u00e2n b\u1ed5 gi\u00e1 tr\u1ecb c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t chung, ghi:<\/span>
\nN\u1ee3 TK 627 – Chi ph\u00ed s\u1ea3n xu\u1ea5t chung (6273)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.<\/span><\/p>\n

d) Tr\u00edch kh\u1ea5u hao m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, nh\u00e0 x\u01b0\u1edfng s\u1ea3n xu\u1ea5t,… thu\u1ed9c ph\u00e2n x\u01b0\u1edfng, b\u1ed9 ph\u1eadn, t\u1ed5, \u0111\u1ed9i s\u1ea3n xu\u1ea5t, ghi:<\/span>
\nN\u1ee3 TK 627 – Chi ph\u00ed s\u1ea3n xu\u1ea5t chung (6274)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 214 – Hao m\u00f2n TSC\u0110.<\/span><\/p>\n

\u0111) Chi ph\u00ed \u0111i\u1ec7n, n\u01b0\u1edbc, \u0111i\u1ec7n tho\u1ea1i,… thu\u1ed9c ph\u00e2n x\u01b0\u1edfng, b\u1ed9 ph\u1eadn, t\u1ed5, \u0111\u1ed9i s\u1ea3n xu\u1ea5t, ghi:<\/span>
\nN\u1ee3 TK 627 – Chi ph\u00ed s\u1ea3n xu\u1ea5t chung (6278)<\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf GTGT)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 331,…<\/span><\/p>\n

e) Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p tr\u00edch tr\u01b0\u1edbc ho\u1eb7c ph\u00e2n b\u1ed5 d\u1ea7n s\u1ed1 \u0111\u00e3 chi v\u1ec1 chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 thu\u1ed9c ph\u00e2n x\u01b0\u1edfng, t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t chung:<\/span><\/p>\n

– Khi chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 th\u1ef1c t\u1ebf ph\u00e1t sinh, ghi:<\/span>
\nN\u1ee3 TK 2413 – S\u1eeda ch\u1eefa l\u1edbn TSC\u0110<\/span>
\nN\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 331, 111, 112,…<\/span><\/p>\n

– Khi chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 ho\u00e0n th\u00e0nh, ghi:<\/span>
\nN\u1ee3 TK 242, 352<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 2413 – S\u1eeda ch\u1eefa l\u1edbn TSC\u0110.<\/span><\/p>\n

– Khi tr\u00edch tr\u01b0\u1edbc ho\u1eb7c ph\u00e2n b\u1ed5 d\u1ea7n s\u1ed1 \u0111\u00e3 chi v\u1ec1 chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110, ghi:<\/span>
\nN\u1ee3 TK 627 – Chi ph\u00ed s\u1ea3n xu\u1ea5t chung (6273)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 352, 242.<\/span><\/p>\n

g) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 TSC\u0110 cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng, khi ph\u00e1t sinh chi ph\u00ed li\u00ean quan \u0111\u1ebfn TSC\u0110 cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng:<\/span><\/p>\n

– Khi ph\u00e1t sinh c\u00e1c chi ph\u00ed tr\u1ef1c ti\u1ebfp ban \u0111\u1ea7u li\u00ean quan \u0111\u1ebfn cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng, ghi:<\/span>
\nN\u1ee3 TK 627 – Chi ph\u00ed s\u1ea3n xu\u1ea5t chung <\/span>
\nN\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 111, 112, 331,…<\/span><\/p>\n

– \u0110\u1ecbnh k\u1ef3, t\u00ednh, tr\u00edch kh\u1ea5u hao TSC\u0110 cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng v\u00e0o chi ph\u00ed SXKD, ghi:<\/span>
\nN\u1ee3 TK 627 – Chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 214 – Hao m\u00f2n TSC\u0110 (hao m\u00f2n TSC\u0110 cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng).<\/span><\/p>\n

h) \u1ede doanh nghi\u1ec7p x\u00e2y l\u1eafp, khi x\u00e1c \u0111\u1ecbnh s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp, ghi:<\/span>
\nN\u1ee3 TK 627 – Chi ph\u00ed s\u1ea3n xu\u1ea5t chung <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3.<\/span><\/p>\n

– Khi ph\u00e1t sinh chi ph\u00ed s\u1eeda ch\u1eefa, b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp, ghi:<\/span>
\nN\u1ee3 TK 621, 622, 623, 627<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 111, 112, 152, 214, 334,…<\/span><\/p>\n

– Cu\u1ed1i k\u1ef3, k\u1ebft chuy\u1ec3n chi ph\u00ed s\u1eeda ch\u1eefa, b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp, 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 TK 621, 622, 623, 627.<\/span><\/p>\n

– Khi s\u1eeda ch\u1eefa, b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh, ghi:<\/span>
\n N\u1ee3 TK 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/span><\/p>\n

i) Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, x\u00e1c \u0111\u1ecbnh l\u00e3i ti\u1ec1n vay ph\u1ea3i tr\u1ea3, \u0111\u00e3 tr\u1ea3 \u0111\u01b0\u1ee3c v\u1ed1n ho\u00e1 cho t\u00e0i s\u1ea3n s\u1ea3n xu\u1ea5t d\u1edf dang, khi tr\u1ea3 l\u00e3i ti\u1ec1n vay, ghi:<\/span>
\nN\u1ee3 TK 627 – Chi ph\u00ed s\u1ea3n xu\u1ea5t chung (t\u00e0i s\u1ea3n \u0111ang s\u1ea3n xu\u1ea5t d\u1edf dang)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 \u00a0TK 111, 112<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (n\u1ebfu tr\u1ea3 tr\u01b0\u1edbc l\u00e3i vay).<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3 (l\u00e3i ti\u1ec1n vay ph\u1ea3i tr\u1ea3)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 343 – Tr\u00e1i phi\u1ebfu ph\u00e1t h\u00e0nh (chi ph\u00ed ph\u00e1t h\u00e0nh tr\u00e1i phi\u1ebfu v\u00e0 s\u1ed1 <\/span>ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 l\u00e3i tr\u00e1i phi\u1ebfu ph\u1ea3i tr\u1ea3 t\u00ednh theo l\u00e3i su\u1ea5t th\u1ef1c t\u1ebf cao h\u01a1n s\u1ed1 l\u00e3i ph\u1ea3i tr\u1ea3 t\u00ednh theo l\u00e3i su\u1ea5t danh ngh\u0129a \u0111\u01b0\u1ee3c ghi t\u0103ng g\u1ed1c tr\u00e1i phi\u1ebfu).<\/span><\/p>\n

k) N\u1ebfu ph\u00e1t sinh c\u00e1c kho\u1ea3n gi\u1ea3m chi ph\u00ed s\u1ea3n xu\u1ea5t chung, ghi: <\/span>
\nN\u1ee3 TK 111, 112, 138,…<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 627 – Chi ph\u00ed s\u1ea3n xu\u1ea5t chung.<\/span><\/p>\n

l) \u0110\u1ed1i v\u1edbi chi ph\u00ed s\u1ea3n xu\u1ea5t chung 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 s\u1ea3n xu\u1ea5t chung 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>
\n N\u1ee3 TK 627 – Chi ph\u00ed s\u1ea3n xu\u1ea5t chung (chi ti\u1ebft cho t\u1eebng h\u1ee3p \u0111\u1ed3ng)<\/span>
\n N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span>
\n\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 s\u1ea3n xu\u1ea5t chung s\u1eed d\u1ee5ng chung cho h\u1ee3p \u0111\u1ed3ng h\u1ee3p t\u00e1c kinh doanh cho c\u00e1c b\u00ean, ghi:<\/span>
\n N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (chi ti\u1ebft cho t\u1eebng \u0111\u1ed1i t\u00e1c)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 627 – Chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

Tr\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 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/p>\n

m) Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, c\u0103n c\u1ee9 v\u00e0o B\u1ea3ng ph\u00e2n b\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t chung \u0111\u1ec3 k\u1ebft chuy\u1ec3n ho\u1eb7c ph\u00e2n b\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t chung v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 li\u00ean quan cho t\u1eebng s\u1ea3n ph\u1ea9m, nh\u00f3m s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 theo ti\u00eau th\u1ee9c ph\u00f9 h\u1ee3p:<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean, cu\u1ed1i k\u1ef3 k\u1ebft chuy\u1ec3n chi ph\u00ed s\u1ea3n xu\u1ea5t chung, ghi:<\/span>
\nN\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/span>
\nN\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (chi ph\u00ed SXC c\u1ed1 \u0111\u1ecbnh kh\u00f4ng ph\u00e2n b\u1ed5)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 627 – Chi ph\u00ed s\u1ea3n xu\u1ea5t chung.<\/span>
\n– \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3, cu\u1ed1i k\u1ef3 k\u1ebft chuy\u1ec3n chi ph\u00ed s\u1ea3n xu\u1ea5t chung, ghi. <\/span>
\nN\u1ee3 TK 631 – Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t<\/span>
\nN\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (chi ph\u00ed SXC c\u1ed1 \u0111\u1ecbnh kh\u00f4ng ph\u00e2n b\u1ed5)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 627 – Chi ph\u00ed s\u1ea3n xu\u1ea5t chung.<\/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 627 \u2013 Chi ph\u00ed s\u1ea3n xu\u1ea5t chung Theo \u0110i\u1ec1u 87 Th\u00f4ng t\u01b0 200\/2014\/TT\/BTC\u00a0quy \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 \u00a0– T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh chi ph\u00ed ph\u1ee5c v\u1ee5 s\u1ea3n..<\/p>\n","protected":false},"author":7,"featured_media":4124,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[420],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3961"}],"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=3961"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3961\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4124"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3961"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3961"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}