{"id":4007,"date":"2015-07-25T08:01:34","date_gmt":"2015-07-25T08:01:34","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4007"},"modified":"2015-07-25T09:06:53","modified_gmt":"2015-07-25T09:06:53","slug":"cach-hach-toan-gia-von-hang-ban-tai-khoan-632","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4007","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n – T\u00e0i kho\u1ea3n 632"},"content":{"rendered":"

K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb C\u00e1ch h\u1ea1ch to\u00e1n Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n – T\u00e0i kho\u1ea3n 632<\/span><\/p>\n

Theo \u0110i\u1ec1u 89\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<\/span><\/strong><\/span><\/h2>\n

– T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh tr\u1ecb gi\u00e1 v\u1ed1n c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0; gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t c\u1ee7a s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p x\u00e2y l\u1eafp) b\u00e1n trong k\u1ef3. Ngo\u00e0i ra, t\u00e0i kho\u1ea3n n\u00e0y c\u00f2n d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 nh\u01b0: Chi ph\u00ed kh\u1ea5u hao; chi ph\u00ed s\u1eeda ch\u1eefa; chi ph\u00ed nghi\u1ec7p v\u1ee5 cho thu\u00ea B\u0110S \u0111\u1ea7u t\u01b0 theo ph\u01b0\u01a1ng th\u1ee9c cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng (tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh kh\u00f4ng l\u1edbn); chi ph\u00ed nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd B\u0110S \u0111\u1ea7u t\u01b0\u2026<\/span><\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/strong><\/span><\/h2>\n

2.1. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean.<\/span><\/strong><\/span>
\nB\u00ean N\u1ee3:<\/span><\/strong><\/span><\/h3>\n

– \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, ph\u1ea3n \u00e1nh:<\/span>
\n+ Tr\u1ecb gi\u00e1 v\u1ed1n c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n trong k\u1ef3.<\/span>
\n+ Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, chi ph\u00ed nh\u00e2n c\u00f4ng v\u01b0\u1ee3t tr\u00ean m\u1ee9c b\u00ecnh th\u01b0\u1eddng v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh kh\u00f4ng ph\u00e2n b\u1ed5 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ef3;<\/span>
\n+ C\u00e1c kho\u1ea3n hao h\u1ee5t, m\u1ea5t m\u00e1t c\u1ee7a h\u00e0ng t\u1ed3n kho sau khi tr\u1eeb ph\u1ea7n b\u1ed3i th\u01b0\u1eddng do tr\u00e1ch nhi\u1ec7m c\u00e1 nh\u00e2n g\u00e2y ra;<\/span>
\n+ Chi ph\u00ed x\u00e2y d\u1ef1ng, t\u1ef1 ch\u1ebf TSC\u0110 v\u01b0\u1ee3t tr\u00ean m\u1ee9c b\u00ecnh th\u01b0\u1eddng kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh t\u1ef1 x\u00e2y d\u1ef1ng, t\u1ef1 ch\u1ebf ho\u00e0n th\u00e0nh;<\/span>
\n+ S\u1ed1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho (ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho ph\u1ea3i l\u1eadp n\u0103m nay l\u1edbn h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 l\u1eadp n\u0103m tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft).<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh B\u0110S \u0111\u1ea7u t\u01b0, ph\u1ea3n \u00e1nh:<\/span>
\n+ S\u1ed1 kh\u1ea5u hao B\u0110S \u0111\u1ea7u t\u01b0 d\u00f9ng \u0111\u1ec3 cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng tr\u00edch trong k\u1ef3;<\/span>
\n+ Chi ph\u00ed s\u1eeda ch\u1eefa, n\u00e2ng c\u1ea5p, c\u1ea3i t\u1ea1o B\u0110S \u0111\u1ea7u t\u01b0 kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 B\u0110S \u0111\u1ea7u t\u01b0;<\/span>
\n+ Chi ph\u00ed ph\u00e1t sinh t\u1eeb nghi\u1ec7p v\u1ee5 cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng B\u0110S \u0111\u1ea7u t\u01b0 trong k\u1ef3;<\/span>
\n+ Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a B\u0110S \u0111\u1ea7u t\u01b0 b\u00e1n, thanh l\u00fd trong k\u1ef3;<\/span>
\n+ Chi ph\u00ed c\u1ee7a nghi\u1ec7p v\u1ee5 b\u00e1n, thanh l\u00fd B\u0110S \u0111\u1ea7u t\u01b0 ph\u00e1t sinh trong k\u1ef3;<\/span>
\n+ Chi ph\u00ed tr\u00edch tr\u01b0\u1edbc \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n.<\/span><\/p>\n

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

– K\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n trong k\u1ef3 sang t\u00e0i kho\u1ea3n 911 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d;<\/span>
\n– K\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 chi ph\u00ed kinh doanh B\u0110S \u0111\u1ea7u t\u01b0 ph\u00e1t sinh trong k\u1ef3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh;<\/span>
\n– Kho\u1ea3n ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh (ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp n\u0103m nay nh\u1ecf h\u01a1n s\u1ed1 \u0111\u00e3 l\u1eadp n\u0103m tr\u01b0\u1edbc);<\/span>
\n– Tr\u1ecb gi\u00e1 h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i nh\u1eadp kho;<\/span>
\n– Kho\u1ea3n ho\u00e0n nh\u1eadp chi ph\u00ed tr\u00edch tr\u01b0\u1edbc \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n (ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 chi ph\u00ed tr\u00edch tr\u01b0\u1edbc c\u00f2n l\u1ea1i cao h\u01a1n chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh).<\/span>
\n– Kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n nh\u1eadn \u0111\u01b0\u1ee3c sau khi h\u00e0ng mua \u0111\u00e3 ti\u00eau th\u1ee5.<\/span>
\n– C\u00e1c kho\u1ea3n thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng \u0111\u00e3 t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng mua, n\u1ebfu khi xu\u1ea5t b\u00e1n h\u00e0ng h\u00f3a m\u00e0 c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 632 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/span><\/strong><\/span><\/p>\n

2.2. Tr\u01b0\u1eddng h\u1ee3p 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><\/strong><\/span><\/p>\n

2.2.1. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p kinh doanh th\u01b0\u01a1ng m\u1ea1i.<\/span><\/strong><\/em>
\n B\u00ean N\u1ee3:<\/span><\/strong>
\n – Tr\u1ecb gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00e3 xu\u1ea5t b\u00e1n trong k\u1ef3.<\/span>
\n – S\u1ed1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho (ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp n\u0103m nay l\u1edbn h\u01a1n s\u1ed1 \u0111\u00e3 l\u1eadp n\u0103m tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft).<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/strong>
\n– K\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00e3 g\u1eedi b\u00e1n nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ti\u00eau th\u1ee5;<\/span>
\n– Ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh (ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp n\u0103m nay nh\u1ecf h\u01a1n s\u1ed1 \u0111\u00e3 l\u1eadp n\u0103m tr\u01b0\u1edbc);<\/span>
\n– K\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00e3 xu\u1ea5t b\u00e1n v\u00e0o b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n 911 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d.<\/span><\/p>\n

2.2.2. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t v\u00e0 kinh doanh d\u1ecbch v\u1ee5.<\/span><\/strong><\/em><\/p>\n

B\u00ean N\u1ee3:<\/span><\/strong>
\n– Tr\u1ecb gi\u00e1 v\u1ed1n c\u1ee7a th\u00e0nh ph\u1ea9m t\u1ed3n kho \u0111\u1ea7u k\u1ef3;<\/span>
\n– S\u1ed1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho (ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp n\u0103m nay l\u1edbn h\u01a1n s\u1ed1 \u0111\u00e3 l\u1eadp n\u0103m tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft);<\/span>
\n– Tr\u1ecb gi\u00e1 v\u1ed1n c\u1ee7a th\u00e0nh ph\u1ea9m s\u1ea3n xu\u1ea5t xong nh\u1eadp kho v\u00e0 d\u1ecbch v\u1ee5 \u0111\u00e3 ho\u00e0n th\u00e0nh.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/strong>
\n– K\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n c\u1ee7a th\u00e0nh ph\u1ea9m t\u1ed3n kho cu\u1ed1i k\u1ef3 v\u00e0o b\u00ean N\u1ee3 TK 155 \u201cTh\u00e0nh ph\u1ea9m\u201d;<\/span>
\n– Ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh (ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp n\u0103m nay nh\u1ecf h\u01a1n s\u1ed1 \u0111\u00e3 l\u1eadp n\u0103m tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft);<\/span>
\n– K\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n c\u1ee7a th\u00e0nh ph\u1ea9m \u0111\u00e3 xu\u1ea5t b\u00e1n, d\u1ecbch v\u1ee5 ho\u00e0n th\u00e0nh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n trong k\u1ef3 v\u00e0o b\u00ean N\u1ee3 TK 911 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 632 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

3.1. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean.<\/span><\/strong><\/span><\/h3>\n

a) Khi xu\u1ea5t b\u00e1n c\u00e1c s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a (k\u1ec3 c\u1ea3 s\u1ea3n ph\u1ea9m d\u00f9ng l\u00e0m thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng thay th\u1ebf \u0111i k\u00e8m s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a), d\u1ecbch v\u1ee5 ho\u00e0n th\u00e0nh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n trong k\u1ef3, 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 154, 155, 156, 157,\u2026<\/span>
\n b) Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n tr\u1ef1c ti\u1ebfp v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n:<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p 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 th\u00ec k\u1ebf to\u00e1n ph\u1ea3i t\u00ednh v\u00e0 x\u00e1c \u0111\u1ecbnh chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed ch\u1ebf bi\u1ebfn cho m\u1ed9t \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m theo m\u1ee9c c\u00f4ng su\u1ea5t b\u00ecnh th\u01b0\u1eddng. Kho\u1ea3n chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh kh\u00f4ng ph\u00e2n b\u1ed5 (kh\u00f4ng t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng s\u1ed1 chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh th\u1ef1c t\u1ebf ph\u00e1t sinh l\u1edbn h\u01a1n chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m) \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ef3, ghi:<\/span>
\n N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 154 – Chi ph\u00ed SXKD d\u1edf dang; ho\u1eb7c<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 627 – Chi ph\u00ed s\u1ea3n xu\u1ea5t chung.<\/span><\/p>\n

– Ph\u1ea3n \u00e1nh kho\u1ea3n hao h\u1ee5t, m\u1ea5t m\u00e1t c\u1ee7a h\u00e0ng t\u1ed3n kho sau khi tr\u1eeb (-) ph\u1ea7n b\u1ed3i th\u01b0\u1eddng do tr\u00e1ch nhi\u1ec7m c\u00e1 nh\u00e2n g\u00e2y ra, 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 152, 153, 156, 138 (1381),\u2026<\/span><\/p>\n

– Ph\u1ea3n \u00e1nh chi ph\u00ed t\u1ef1 x\u00e2y d\u1ef1ng TSC\u0110 v\u01b0\u1ee3t qu\u00e1 m\u1ee9c b\u00ecnh th\u01b0\u1eddng kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh 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 241 – X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang.<\/span><\/p>\n

c) H\u1ea1ch to\u00e1n kho\u1ea3n tr\u00edch l\u1eadp ho\u1eb7c ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho ph\u1ea3i l\u1eadp k\u1ef3 n\u00e0y l\u1edbn h\u01a1n s\u1ed1 \u0111\u00e3 l\u1eadp k\u1ef3 tr\u01b0\u1edbc, k\u1ebf to\u00e1n tr\u00edch l\u1eadp b\u1ed5 sung ph\u1ea7n ch\u00eanh l\u1ec7ch, ghi:<\/span>
\nN\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2294).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho ph\u1ea3i l\u1eadp k\u1ef3 n\u00e0y nh\u1ecf h\u01a1n s\u1ed1 \u0111\u00e3 l\u1eadp k\u1ef3 tr\u01b0\u1edbc, k\u1ebf to\u00e1n ho\u00e0n nh\u1eadp ph\u1ea7n ch\u00eanh l\u1ec7ch, ghi:<\/span>
\nN\u1ee3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2294)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/span><\/p>\n

d) C\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh B\u0110S \u0111\u1ea7u t\u01b0:<\/span><\/p>\n

– \u0110\u1ecbnh k\u1ef3 t\u00ednh, tr\u00edch kh\u1ea5u hao B\u0110S \u0111\u1ea7u t\u01b0 \u0111ang cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng, ghi:<\/span>
\n N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (chi ti\u1ebft chi ph\u00ed kinh doanh B\u0110S \u0111\u1ea7u t\u01b0)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 2147 – Hao m\u00f2n B\u0110S \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

– Khi ph\u00e1t sinh chi ph\u00ed li\u00ean quan \u0111\u1ebfn B\u0110S \u0111\u1ea7u t\u01b0 sau ghi nh\u1eadn ban \u0111\u1ea7u n\u1ebfu kh\u00f4ng tho\u1ea3 m\u00e3n \u0111i\u1ec1u ki\u1ec7n ghi t\u0103ng gi\u00e1 tr\u1ecb B\u0110S \u0111\u1ea7u t\u01b0, ghi:<\/span>
\n N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (chi ti\u1ebft chi ph\u00ed kinh doanh B\u0110S \u0111\u1ea7u t\u01b0) N\u1ee3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (n\u1ebfu ph\u1ea3i ph\u00e2n b\u1ed5 d\u1ea7n)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 152, 153, 334,\u2026<\/span><\/p>\n

– C\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng B\u0110S \u0111\u1ea7u t\u01b0, ghi:<\/span>
\n N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (chi ti\u1ebft chi ph\u00ed kinh doanh B\u0110S \u0111\u1ea7u t\u01b0)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 331, 334,…<\/span><\/p>\n

– K\u1ebf to\u00e1n gi\u1ea3m nguy\u00ean gi\u00e1 v\u00e0 gi\u00e1 tr\u1ecb hao m\u00f2n c\u1ee7a B\u0110S \u0111\u1ea7u t\u01b0 (n\u1ebfu c\u00f3) do b\u00e1n, thanh l\u00fd, ghi:<\/span>
\n N\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 (2147 – Hao m\u00f2n B\u0110S \u0111\u1ea7u t\u01b0)<\/span>
\n N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a B\u0110S \u0111\u1ea7u t\u01b0)<\/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

– C\u00e1c chi ph\u00ed b\u00e1n, thanh l\u00fd B\u0110S \u0111\u1ea7u t\u01b0 ph\u00e1t sinh, ghi:<\/span>
\n N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (chi ti\u1ebft chi ph\u00ed kinh doanh B\u0110S \u0111\u1ea7u t\u01b0)<\/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><\/p>\n

\u0111) Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n kho\u1ea3n chi ph\u00ed tr\u00edch tr\u01b0\u1edbc \u0111\u1ec3 t\u1ea1m t\u00ednh gi\u00e1 v\u1ed1n h\u00e0ng h\u00f3a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p l\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0:<\/span><\/p>\n

– Khi tr\u00edch tr\u01b0\u1edbc chi ph\u00ed \u0111\u1ec3 t\u1ea1m t\u00ednh gi\u00e1 v\u1ed1n h\u00e0ng h\u00f3a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u00e3 b\u00e1n trong k\u1ef3, ghi:<\/span>
\n N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3.<\/span><\/p>\n

– C\u00e1c chi ph\u00ed \u0111\u1ea7u t\u01b0, x\u00e2y d\u1ef1ng th\u1ef1c t\u1ebf ph\u00e1t sinh \u0111\u00e3 c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1 t\u00e0i li\u1ec7u v\u00e0 \u0111\u01b0\u1ee3c nghi\u1ec7m thu t\u1eadp h\u1ee3p \u0111\u1ec3 t\u00ednh chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, ghi:<\/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<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan.<\/span><\/p>\n

– Khi c\u00e1c kho\u1ea3n chi ph\u00ed tr\u00edch tr\u01b0\u1edbc \u0111\u00e3 c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u ch\u1ee9ng minh l\u00e0 \u0111\u00e3 th\u1ef1c t\u1ebf ph\u00e1t sinh, k\u1ebf to\u00e1n ghi gi\u1ea3m kho\u1ea3n chi ph\u00ed tr\u00edch tr\u01b0\u1edbc v\u00e0 ghi gi\u1ea3m chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang, ghi:<\/span>
\n N\u1ee3 TK 335 – Chi ph\u00ed 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

– Khi to\u00e0n b\u1ed9 d\u1ef1 \u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n ho\u00e0n th\u00e0nh, k\u1ebf to\u00e1n ph\u1ea3i quy\u1ebft to\u00e1n v\u00e0 ghi gi\u1ea3m s\u1ed1 d\u01b0 kho\u1ea3n chi ph\u00ed tr\u00edch tr\u01b0\u1edbc c\u00f2n l\u1ea1i, ghi:<\/span>
\n N\u1ee3 TK 335 – Chi ph\u00ed 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>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 chi ph\u00ed tr\u00edch tr\u01b0\u1edbc c\u00f2n l\u1ea1i cao h\u01a1n chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh).<\/span><\/p>\n

e) Tr\u01b0\u1eddng h\u1ee3p d\u00f9ng s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra chuy\u1ec3n th\u00e0nh TSC\u0110 \u0111\u1ec3 s\u1eed d\u1ee5ng, ghi:<\/span>
\nN\u1ee3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/span><\/p>\n

g) H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i nh\u1eadp kho, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 155,156 <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/span><\/p>\n

h) Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n nh\u1eadn \u0111\u01b0\u1ee3c sau khi mua h\u00e0ng, k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng c\u1ee7a h\u00e0ng t\u1ed3n kho \u0111\u1ec3 ph\u00e2n b\u1ed5 s\u1ed1 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng d\u1ef1a tr\u00ean s\u1ed1 h\u00e0ng t\u1ed3n kho ch\u01b0a ti\u00eau th\u1ee5, s\u1ed1 \u0111\u00e3 xu\u1ea5t d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng ho\u1eb7c \u0111\u00e3 x\u00e1c \u0111\u1ecbnh l\u00e0 ti\u00eau th\u1ee5 trong k\u1ef3:<\/span>
\nN\u1ee3 TK 111, 112, 331\u2026<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 152, 153, 154, , 155, 156 (gi\u00e1 tr\u1ecb kho\u1ea3n CKTM, GGHB c\u1ee7a\u00a0<\/span>s\u1ed1 h\u00e0ng t\u1ed3n kho ch\u01b0a ti\u00eau th\u1ee5 trong k\u1ef3)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 241 – X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang (gi\u00e1 tr\u1ecb kho\u1ea3n CKTM, GGHB\u00a0<\/span>c\u1ee7a s\u1ed1 h\u00e0ng t\u1ed3n kho \u0111\u00e3 xu\u1ea5t d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (gi\u00e1 tr\u1ecb kho\u1ea3n CKTM, GGHB c\u1ee7a s\u1ed1 <\/span>h\u00e0ng t\u1ed3n kho \u0111\u00e3 ti\u00eau th\u1ee5 trong k\u1ef3).<\/span><\/p>\n

k) K\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n c\u1ee7a c\u00e1c s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n trong k\u1ef3 v\u00e0o b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n 911 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d, ghi:<\/span>
\nN\u1ee3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/span><\/p>\n

3.2. \u0110\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><\/strong><\/span><\/h3>\n

a) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i:<\/span><\/p>\n

– Cu\u1ed1i k\u1ef3, x\u00e1c \u0111\u1ecbnh v\u00e0 k\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00e3 xu\u1ea5t b\u00e1n, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 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.<\/span>
\n– Cu\u1ed1i k\u1ef3, k\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n h\u00e0ng h\u00f3a \u0111\u00e3 xu\u1ea5t b\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n v\u00e0o b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n 911 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d, ghi:<\/span>
\nN\u1ee3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t v\u00e0 kinh doanh d\u1ecbch v\u1ee5 :<\/span><\/p>\n

– \u0110\u1ea7u k\u1ef3, k\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 v\u1ed1n c\u1ee7a th\u00e0nh ph\u1ea9m t\u1ed3n kho \u0111\u1ea7u k\u1ef3 v\u00e0o t\u00e0i kho\u1ea3n 632 \u201cGi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n\u201d, ghi:<\/span>
\nN\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 155 – Th\u00e0nh ph\u1ea9m.<\/span><\/p>\n

– \u0110\u1ea7u k\u1ef3, k\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 c\u1ee7a th\u00e0nh ph\u1ea9m, d\u1ecbch v\u1ee5 \u0111\u00e3 g\u1eedi b\u00e1n nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 632 \u201cGi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n\u201d, ghi:<\/span>
\nN\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

– Gi\u00e1 th\u00e0nh c\u1ee7a th\u00e0nh ph\u1ea9m ho\u00e0n th\u00e0nh nh\u1eadp kho, gi\u00e1 th\u00e0nh d\u1ecbch v\u1ee5 \u0111\u00e3 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 ph\u1ea9m.<\/span><\/p>\n

– Cu\u1ed1i k\u1ef3, k\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n c\u1ee7a th\u00e0nh ph\u1ea9m t\u1ed3n kho cu\u1ed1i k\u1ef3 v\u00e0o b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n 155 \u201cTh\u00e0nh ph\u1ea9m\u201d, ghi:<\/span>
\nN\u1ee3 TK 155 – Th\u00e0nh ph\u1ea9m <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/span><\/p>\n

– Cu\u1ed1i k\u1ef3, x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 c\u1ee7a th\u00e0nh ph\u1ea9m, d\u1ecbch v\u1ee5 \u0111\u00e3 g\u1eedi b\u00e1n nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n, ghi:<\/span>
\nN\u1ee3 TK 157 – H\u00e0ng g\u1eedi \u0111i b\u00e1n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/span><\/p>\n

– Cu\u1ed1i k\u1ef3, k\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n c\u1ee7a th\u00e0nh ph\u1ea9m, d\u1ecbch v\u1ee5 \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n trong k\u1ef3 v\u00e0o b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n 911 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d, ghi:<\/span>
\nN\u1ee3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin chia s\u1ebb C\u00e1ch h\u1ea1ch to\u00e1n Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n – T\u00e0i kho\u1ea3n 632 Theo \u0110i\u1ec1u 89\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 tr\u1ecb gi\u00e1 v\u1ed1n c\u1ee7a s\u1ea3n..<\/p>\n","protected":false},"author":7,"featured_media":4185,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[438],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4007"}],"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=4007"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4007\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4185"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4007"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4007"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}