{"id":4114,"date":"2015-07-25T08:30:40","date_gmt":"2015-07-25T08:30:40","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4114"},"modified":"2015-07-25T09:34:02","modified_gmt":"2015-07-25T09:34:02","slug":"cach-hach-toan-cac-khoan-giam-tru-doanh-thu-tai-khoan-521","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4114","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu – T\u00e0i kho\u1ea3n 521"},"content":{"rendered":"

K\u1ebf to\u00e1n Centax<\/a> xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu – T\u00e0i kho\u1ea3n 521 theo \u0110i\u1ec1u 81\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/a>\u00a0m\u1edbi nh\u1ea5t 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 c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m tr\u1eeb v\u00e0o doanh thu b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u00e1t sinh trong k\u1ef3, g\u1ed3m: Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n v\u00e0 h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i. T\u00e0i kho\u1ea3n n\u00e0y kh\u00f4ng ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u01b0\u1ee3c gi\u1ea3m tr\u1eeb v\u00e0o doanh thu nh\u01b0 thu\u1ebf GTGT \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n

 <\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 521 – C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/span><\/strong><\/span><\/h2>\n

B\u00ean N\u1ee3: <\/span>
\n– S\u1ed1 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i \u0111\u00e3 ch\u1ea5p nh\u1eadn thanh to\u00e1n cho kh\u00e1ch h\u00e0ng;<\/span>
\n– S\u1ed1 gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n \u0111\u00e3 ch\u1ea5p thu\u1eadn cho ng\u01b0\u1eddi mua h\u00e0ng;<\/span>
\n– Doanh thu c\u1ee7a h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i, \u0111\u00e3 tr\u1ea3 l\u1ea1i ti\u1ec1n cho ng\u01b0\u1eddi mua ho\u1eb7c t\u00ednh tr\u1eeb v\u00e0o kho\u1ea3n ph\u1ea3i thu kh\u00e1ch h\u00e0ng v\u1ec1 s\u1ed1 s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n<\/span><\/p>\n

B\u00ean C\u00f3: Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 s\u1ed1 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, doanh thu c\u1ee7a h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i sang t\u00e0i kho\u1ea3n 511 \u201cDoanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5\u201d \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh thu thu\u1ea7n c\u1ee7a k\u1ef3 b\u00e1o c\u00e1o.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 521 – C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 521 c\u00f3 3 t\u00e0i kho\u1ea3n c\u1ea5p 2<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 5211 – Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i: T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i cho ng\u01b0\u1eddi mua do kh\u00e1ch h\u00e0ng mua h\u00e0ng v\u1edbi kh\u1ed1i l\u01b0\u1ee3ng l\u1edbn nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean h\u00f3a \u0111\u01a1n khi b\u00e1n s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 trong k\u1ef3<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 5212 – H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i: T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh doanh thu c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 b\u1ecb ng\u01b0\u1eddi mua tr\u1ea3 l\u1ea1i trong k\u1ef3.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 5213 – Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n: T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n cho ng\u01b0\u1eddi mua do s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a d\u1ecbch v\u1ee5 cung c\u1ea5p k\u00e9m quy c\u00e1ch nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean h\u00f3a \u0111\u01a1n khi b\u00e1n s\u1ea3n ph\u1ea9m h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 trong k\u1ef3<\/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) Ph\u1ea3n \u00e1nh s\u1ed1 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n th\u1ef1c t\u1ebf ph\u00e1t sinh trong k\u1ef3, ghi:<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 \u0111\u00e3 b\u00e1n ph\u1ea3i gi\u1ea3m gi\u00e1, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i cho ng\u01b0\u1eddi mua thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, v\u00e0 doanh nghi\u1ec7p t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, ghi:<\/span>
\nN\u1ee3 TK 521 – C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu (5211, 5213) <\/span>
\nN\u1ee3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (thu\u1ebf GTGT \u0111\u1ea7u ra \u0111\u01b0\u1ee3c gi\u1ea3m) <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111,112,131,…<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 \u0111\u00e3 b\u00e1n ph\u1ea3i gi\u1ea3m gi\u00e1, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i cho ng\u01b0\u1eddi mua kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT ho\u1eb7c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp th\u00ec kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n cho ng\u01b0\u1eddi mua, ghi:<\/span>
\nN\u1ee3 TK 521 – C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu (5211, 5213)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 131,…<\/span><\/p>\n

b) K\u1ebf to\u00e1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/span><\/p>\n

– Khi doanh nghi\u1ec7p nh\u1eadn l\u1ea1i s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a b\u1ecb tr\u1ea3 l\u1ea1i, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i:<\/span><\/p>\n

+ 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, ghi:<\/span>
\nN\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/span>
\nN\u1ee3 TK 155 – Th\u00e0nh ph\u1ea9m<\/span>
\nN\u1ee3 TK 156 – H\u00e0ng h\u00f3a<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3, ghi:<\/span>
\nN\u1ee3 TK 611 – Mua h\u00e0ng (\u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a)<\/span>
\nN\u1ee3 TK 631 – Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t (\u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/span><\/p>\n

– Thanh to\u00e1n v\u1edbi ng\u01b0\u1eddi mua h\u00e0ng v\u1ec1 s\u1ed1 ti\u1ec1n c\u1ee7a h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i:<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb v\u00e0 doanh nghi\u1ec7p n\u1ed9p thu\u1ebf GTGT t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, ghi:<\/span>
\nN\u1ee3 TK 5212 – H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i (gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span>
\nN\u1ee3 TK 3331- Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311) (thu\u1ebf GTGT h\u00e0ng b\u1ecb tr\u1ea3 l\u1ea1i)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 131,…<\/span><\/p>\n

+ \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT ho\u1eb7c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp, s\u1ed1 ti\u1ec1n thanh to\u00e1n v\u1edbi ng\u01b0\u1eddi mua v\u1ec1 h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i, ghi: <\/span>
\nN\u1ee3 TK 5212 – H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 131,…<\/span><\/p>\n

– C\u00e1c chi ph\u00ed ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i (n\u1ebfu c\u00f3), ghi:<\/span>
\nN\u1ee3 TK 641 – Chi ph\u00ed b\u00e1n h\u00e0ng<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 141, 334,…<\/span><\/p>\n

c) Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n t\u1ed5ng s\u1ed1 gi\u1ea3m tr\u1eeb doanh thu ph\u00e1t sinh trong k\u1ef3 sang t\u00e0i kho\u1ea3n 511 – \u201cDoanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5\u201d, ghi: <\/span>
\nN\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","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu – T\u00e0i kho\u1ea3n 521 theo \u0110i\u1ec1u 81\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC\u00a0m\u1edbi nh\u1ea5t 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 c\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m tr\u1eeb v\u00e0o doanh thu b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5..<\/p>\n","protected":false},"author":7,"featured_media":4225,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[450],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4114"}],"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=4114"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4114\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4225"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4114"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4114"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}