{"id":3981,"date":"2015-07-25T07:43:32","date_gmt":"2015-07-25T07:43:32","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=3981"},"modified":"2015-07-25T08:48:06","modified_gmt":"2015-07-25T08:48:06","slug":"cach-hach-toan-gia-thanh-san-xuat-tk-631","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=3981","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t – T\u00e0i kho\u1ea3n 631"},"content":{"rendered":"

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

K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb C\u00e1ch h\u1ea1ch to\u00e1n Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t – TK\u00a0631<\/span><\/p>\n

Theo \u0110i\u1ec1u 88\u00a0Th\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 t\u1ed5ng h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 \u1edf c\u00e1c \u0111\u01a1n v\u1ecb s\u1ea3n xu\u1ea5t c\u00f4ng nghi\u1ec7p, n\u00f4ng nghi\u1ec7p, l\u00e2m nghi\u1ec7p v\u00e0 c\u00e1c \u0111\u01a1n v\u1ecb kinh doanh d\u1ecbch v\u1ee5 v\u1eadn t\u1ea3i, b\u01b0u \u0111i\u1ec7n, du l\u1ecbch, kh\u00e1ch s\u1ea1n,… trong 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.<\/span><\/p>\n

-\u0110\u1ed1i v\u1edbi 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 kh\u00f4ng s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n n\u00e0y.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 631 – Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t<\/span><\/strong><\/span><\/h2>\n

B\u00ean N\u1ee3:<\/strong><\/span>
\n– Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1ecbch v\u1ee5 d\u1edf dang \u0111\u1ea7u k\u1ef3;<\/span>
\n– Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1ecbch v\u1ee5 th\u1ef1c t\u1ebf ph\u00e1t sinh trong k\u1ef3.<\/span><\/p>\n

B\u00ean C\u00f3:<\/strong><\/span>
\n– Gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m nh\u1eadp kho, d\u1ecbch v\u1ee5 ho\u00e0n th\u00e0nh k\u1ebft chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n 632 \u201cGi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n\u201d.<\/span>
\n– Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1ecbch v\u1ee5 d\u1edf dang cu\u1ed1i k\u1ef3 k\u1ebft chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n 154 \u201cChi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang\u201d.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 631 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/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:<\/strong><\/span><\/h2>\n

a) K\u1ebft chuy\u1ec3n chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh, chi ph\u00ed d\u1ecbch v\u1ee5 d\u1edf dang \u0111\u1ea7u k\u1ef3 v\u00e0o b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n 631 \u201cGi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t\u201d, ghi:<\/span><\/p>\n

N\u1ee3 TK 631 – Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/span><\/p>\n

b) Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp v\u00e0o t\u00e0i kho\u1ea3n gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t, ghi:<\/span><\/p>\n

\u00a0N\u1ee3 TK 631 – Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t<\/span>
\n\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

c) Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp v\u00e0o t\u00e0i kho\u1ea3n gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t, ghi:<\/span>
\nN\u1ee3 TK 631 – Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 622 – Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n

d) Cu\u1ed1i k\u1ef3, t\u00ednh to\u00e1n ph\u00e2n b\u1ed5 v\u00e0 k\u1ebft chuy\u1ec3n chi ph\u00ed s\u1ea3n xu\u1ea5t chung v\u00e0o t\u00e0i kho\u1ea3n gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t theo t\u1eebng lo\u1ea1i s\u1ea3n ph\u1ea9m, lao v\u1ee5, d\u1ecbch v\u1ee5,\u2026 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 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 627 – Chi ph\u00ed s\u1ea3n xu\u1ea5t chung.<\/span><\/p>\n

\u0111) Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, ti\u1ebfn h\u00e0nh ki\u1ec3m k\u00ea v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 d\u1edf dang cu\u1ed1i k\u1ef3, ghi;<\/span>
\nN\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 631 – Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t.<\/span><\/p>\n

e) Gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m nh\u1eadp kho, d\u1ecbch v\u1ee5 ho\u00e0n th\u00e0nh, ghi:<\/span>
\nN\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 631 – Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin chia s\u1ebb C\u00e1ch h\u1ea1ch to\u00e1n Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t – TK\u00a0631 Theo \u0110i\u1ec1u 88\u00a0Th\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 t\u1ed5ng h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh..<\/p>\n","protected":false},"author":7,"featured_media":4153,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[427],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3981"}],"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=3981"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/3981\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4153"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=3981"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=3981"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}