{"id":4123,"date":"2015-07-25T08:39:44","date_gmt":"2015-07-25T08:39:44","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4123"},"modified":"2015-07-25T09:39:08","modified_gmt":"2015-07-25T09:39:08","slug":"cach-hach-toan-chi-phi-ban-hang-tai-khoan-641","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4123","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed b\u00e1n h\u00e0ng – T\u00e0i kho\u1ea3n 641"},"content":{"rendered":"

K\u1ebf to\u00e1n Centax<\/a> xin chia s\u1ebb C\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed b\u00e1n h\u00e0ng – T\u00e0i kho\u1ea3n 641\u00a0<\/span><\/p>\n

Theo \u0110i\u1ec1u 91\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

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, cung c\u1ea5p d\u1ecbch v\u1ee5, bao g\u1ed3m c\u00e1c chi ph\u00ed ch\u00e0o h\u00e0ng, gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m, qu\u1ea3ng c\u00e1o s\u1ea3n ph\u1ea9m, hoa h\u1ed3ng b\u00e1n h\u00e0ng, chi ph\u00ed b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 (tr\u1eeb ho\u1ea1t \u0111\u1ed9ng x\u00e2y l\u1eafp), chi ph\u00ed b\u1ea3o qu\u1ea3n, \u0111\u00f3ng g\u00f3i, v\u1eadn chuy\u1ec3n,…<\/span><\/p>\n

b) C\u00e1c kho\u1ea3n chi ph\u00ed b\u00e1n h\u00e0ng kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed t\u00ednh thu\u1ebf TNDN theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf nh\u01b0ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb v\u00e0 \u0111\u00e3 h\u1ea1ch to\u00e1n \u0111\u00fang theo Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed k\u1ebf to\u00e1n m\u00e0 ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh trong quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ec3 l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

c) T\u00e0i kho\u1ea3n 641 \u0111\u01b0\u1ee3c m\u1edf chi ti\u1ebft theo t\u1eebng n\u1ed9i dung chi ph\u00ed nh\u01b0: Chi ph\u00ed nh\u00e2n vi\u00ean, v\u1eadt li\u1ec7u, bao b\u00ec, d\u1ee5ng c\u1ee5, \u0111\u1ed3 d\u00f9ng, kh\u1ea5u hao TSC\u0110; d\u1ecbch v\u1ee5 mua ngo\u00e0i, chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c. Tu\u1ef3 theo \u0111\u1eb7c \u0111i\u1ec3m kinh doanh, y\u00eau c\u1ea7u qu\u1ea3n l\u00fd t\u1eebng ng\u00e0nh, t\u1eebng doanh nghi\u1ec7p, t\u00e0i kho\u1ea3n 641 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c m\u1edf th\u00eam m\u1ed9t s\u1ed1 n\u1ed9i dung chi ph\u00ed. Cu\u1ed1i k\u1ef3, k\u1ebf to\u00e1n k\u1ebft chuy\u1ec3n chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0o b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n 911 “X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh”.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 641 – Chi ph\u00ed b\u00e1n h\u00e0ng<\/span><\/strong><\/span><\/h2>\n

B\u00ean N\u1ee3:<\/strong> C\u00e1c chi ph\u00ed ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn qu\u00e1 tr\u00ecnh b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u00e1t sinh trong k\u1ef3.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span><\/strong>
\n – Kho\u1ea3n \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed b\u00e1n h\u00e0ng trong k\u1ef3;<\/span>
\n– K\u1ebft chuy\u1ec3n chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0o t\u00e0i kho\u1ea3n 911 “X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh” \u0111\u1ec3 t\u00ednh k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 641 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/span><\/strong><\/span><\/p>\n

T\u00e0i kho\u1ea3n 641 – Chi ph\u00ed b\u00e1n h\u00e0ng, c\u00f3 7 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/span><\/strong><\/span><\/p>\n

– T\u00e0i kho\u1ea3n 6411 – Chi ph\u00ed nh\u00e2n vi\u00ean: Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho nh\u00e2n vi\u00ean b\u00e1n h\u00e0ng, nh\u00e2n vi\u00ean \u0111\u00f3ng g\u00f3i, v\u1eadn chuy\u1ec3n, b\u1ea3o qu\u1ea3n s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1,… bao g\u1ed3m ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n \u0103n gi\u1eefa ca, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c 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,…<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 6412 – Chi ph\u00ed v\u1eadt li\u1ec7u, bao b\u00ec: Ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed v\u1eadt li\u1ec7u, bao b\u00ec xu\u1ea5t d\u00f9ng cho vi\u1ec7c gi\u1eef g\u00ecn, ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5, nh\u01b0 chi ph\u00ed v\u1eadt li\u1ec7u \u0111\u00f3ng g\u00f3i s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, chi ph\u00ed v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u d\u00f9ng cho b\u1ea3o qu\u1ea3n, b\u1ed1c v\u00e1c, v\u1eadn chuy\u1ec3n s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 trong qu\u00e1 tr\u00ecnh ti\u00eau th\u1ee5, v\u1eadt li\u1ec7u d\u00f9ng cho s\u1eeda ch\u1eefa, b\u1ea3o qu\u1ea3n TSC\u0110,… d\u00f9ng cho b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 6413 – Chi ph\u00ed d\u1ee5ng c\u1ee5, \u0111\u1ed3 d\u00f9ng: Ph\u1ea3n \u00e1nh chi ph\u00ed v\u1ec1 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 ph\u1ee5c v\u1ee5 cho qu\u00e1 tr\u00ecnh ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 nh\u01b0 d\u1ee5ng c\u1ee5 \u0111o l\u01b0\u1eddng, ph\u01b0\u01a1ng ti\u1ec7n t\u00ednh to\u00e1n, ph\u01b0\u01a1ng ti\u1ec7n l\u00e0m vi\u1ec7c,…<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 6414 – Chi ph\u00ed kh\u1ea5u hao TSC\u0110: Ph\u1ea3n \u00e1nh chi ph\u00ed kh\u1ea5u hao TSC\u0110 \u1edf b\u1ed9 ph\u1eadn b\u1ea3o qu\u1ea3n, b\u00e1n h\u00e0ng, nh\u01b0 nh\u00e0 kho, c\u1eeda h\u00e0ng, b\u1ebfn b\u00e3i, ph\u01b0\u01a1ng ti\u1ec7n b\u1ed1c d\u1ee1, v\u1eadn chuy\u1ec3n, ph\u01b0\u01a1ng ti\u1ec7n t\u00ednh to\u00e1n, \u0111o l\u01b0\u1eddng, ki\u1ec3m nghi\u1ec7m ch\u1ea5t l\u01b0\u1ee3ng,…<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 6415 – Chi ph\u00ed b\u1ea3o h\u00e0nh: D\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh kho\u1ea3n chi ph\u00ed b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1. Ri\u00eang chi ph\u00ed s\u1eeda ch\u1eefa v\u00e0 b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp ph\u1ea3n \u00e1nh \u1edf TK 627 \u201cChi ph\u00ed s\u1ea3n xu\u1ea5t chung\u201d m\u00e0 kh\u00f4ng ph\u1ea3n \u00e1nh \u1edf TK n\u00e0y.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 6417 – 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 b\u00e1n h\u00e0ng nh\u01b0 chi ph\u00ed thu\u00ea ngo\u00e0i s\u1eeda ch\u1eefa TSC\u0110 ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho kh\u00e2u b\u00e1n h\u00e0ng, ti\u1ec1n thu\u00ea kho, thu\u00ea b\u00e3i, ti\u1ec1n thu\u00ea b\u1ed1c v\u00e1c, v\u1eadn chuy\u1ec3n s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 \u0111i b\u00e1n, ti\u1ec1n tr\u1ea3 hoa h\u1ed3ng cho \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng, cho \u0111\u01a1n v\u1ecb nh\u1eadn u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u,…<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 6418 – Chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c: Ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c ph\u00e1t sinh trong kh\u00e2u b\u00e1n h\u00e0ng ngo\u00e0i c\u00e1c chi ph\u00ed \u0111\u00e3 k\u1ec3 tr\u00ean nh\u01b0 chi ph\u00ed ti\u1ebfp kh\u00e1ch \u1edf b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng, chi ph\u00ed gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, qu\u1ea3ng c\u00e1o, ch\u00e0o h\u00e0ng, chi ph\u00ed h\u1ed9i ngh\u1ecb kh\u00e1ch h\u00e0ng…<\/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) T\u00ednh ti\u1ec1n l\u01b0\u01a1ng, ph\u1ee5 c\u1ea5p, ti\u1ec1n \u0103n gi\u1eefa ca v\u00e0 t\u00ednh, 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 kh\u00e1c (nh\u01b0 b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n…) cho nh\u00e2n vi\u00ean ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho qu\u00e1 tr\u00ecnh b\u00e1n c\u00e1c s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, cung c\u1ea5p d\u1ecbch v\u1ee5, ghi:<\/span>
\nN\u1ee3 TK 641 – Chi ph\u00ed b\u00e1n h\u00e0ng<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 334, 338,…<\/span><\/p>\n

b) Gi\u00e1 tr\u1ecb v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5 ph\u1ee5c v\u1ee5 cho qu\u00e1 tr\u00ecnh b\u00e1n h\u00e0ng, ghi: <\/span>
\nN\u1ee3 TK 641 – Chi ph\u00ed b\u00e1n h\u00e0ng<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 152, 153, 242.<\/span><\/p>\n

c) Tr\u00edch kh\u1ea5u hao TSC\u0110 c\u1ee7a b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng, ghi:<\/span>
\nN\u1ee3 TK 641 – Chi ph\u00ed b\u00e1n h\u00e0ng<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 214 – Hao m\u00f2n TSC\u0110.<\/span><\/p>\n

d) Chi ph\u00ed \u0111i\u1ec7n, n\u01b0\u1edbc mua ngo\u00e0i, chi ph\u00ed th\u00f4ng tin (\u0111i\u1ec7n tho\u1ea1i, fax…), chi ph\u00ed thu\u00ea ngo\u00e0i s\u1eeda ch\u1eefa TSC\u0110 c\u00f3 gi\u00e1 tr\u1ecb kh\u00f4ng l\u1edbn, \u0111\u01b0\u1ee3c t\u00ednh tr\u1ef1c ti\u1ebfp v\u00e0o chi ph\u00ed b\u00e1n h\u00e0ng, ghi:<\/span>
\nN\u1ee3 TK 641 – Chi ph\u00ed b\u00e1n h\u00e0ng<\/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 c\u00e1c TK 111, 112, 141, 331,…<\/span><\/p>\n

\u0111) \u0110\u1ed1i v\u1edbi chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110 ph\u1ee5c v\u1ee5 cho b\u00e1n h\u00e0ng<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110:<\/span><\/p>\n

+ Khi tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 v\u00e0o chi ph\u00ed b\u00e1n h\u00e0ng, ghi:<\/span>
\nN\u1ee3 TK 641 – Chi ph\u00ed b\u00e1n h\u00e0ng<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3 (n\u1ebfu vi\u1ec7c s\u1eeda ch\u1eefa \u0111\u00e3 th\u1ef1c hi\u1ec7n trong k\u1ef3 <\/span>nh\u01b0ng ch\u01b0a nghi\u1ec7m thu ho\u1eb7c ch\u01b0a c\u00f3 h\u00f3a \u0111\u01a1n).<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 (N\u1ebfu \u0111\u01a1n v\u1ecb tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u1eeda <\/span>ch\u1eefa cho TSC\u0110 theo y\u00eau c\u1ea7u k\u1ef9 thu\u1eadt ph\u1ea3i <\/span>b\u1ea3o d\u01b0\u1ee1ng, duy tu \u0111\u1ecbnh k\u1ef3)<\/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 c\u00e1c TK 335, 352<\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 331, 241, 111, 112, 152,…<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110 ph\u00e1t sinh m\u1ed9t l\u1ea7n c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn v\u00e0 li\u00ean quan \u0111\u1ebfn vi\u1ec7c b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 trong nhi\u1ec1u k\u1ef3, \u0111\u1ecbnh k\u1ef3 k\u1ebf to\u00e1n t\u00ednh v\u00e0o chi ph\u00ed b\u00e1n h\u00e0ng t\u1eebng ph\u1ea7n chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn \u0111\u00e3 ph\u00e1t sinh, ghi:<\/span>
\nN\u1ee3 TK 641 – Chi ph\u00ed b\u00e1n h\u00e0ng<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.<\/span><\/p>\n

e) H\u1ea1ch to\u00e1n chi ph\u00ed b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a (kh\u00f4ng bao g\u1ed3m b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp):<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p b\u00e1n h\u00e0ng cho kh\u00e1ch h\u00e0ng c\u00f3 k\u00e8m theo gi\u1ea5y b\u1ea3o h\u00e0nh s\u1eeda ch\u1eefa cho c\u00e1c h\u1ecfng h\u00f3c do l\u1ed7i s\u1ea3n xu\u1ea5t \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n trong th\u1eddi gian b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, doanh nghi\u1ec7p ph\u1ea3i x\u00e1c \u0111\u1ecbnh cho t\u1eebng m\u1ee9c chi ph\u00ed s\u1eeda ch\u1eefa cho to\u00e0n b\u1ed9 ngh\u0129a v\u1ee5 b\u1ea3o h\u00e0nh. Khi x\u00e1c \u0111\u1ecbnh s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 chi ph\u00ed s\u1eeda ch\u1eefa, b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 k\u1ebf to\u00e1n ghi:<\/span>
\nN\u1ee3 TK 641 – Chi ph\u00ed b\u00e1n h\u00e0ng<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3.<\/span><\/p>\n

– Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n sau, doanh nghi\u1ec7p ph\u1ea3i t\u00ednh, x\u00e1c \u0111\u1ecbnh s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 s\u1eeda ch\u1eefa b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 c\u1ea7n l\u1eadp:<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 c\u1ea7n l\u1eadp \u1edf k\u1ef3 k\u1ebf to\u00e1n n\u00e0y l\u1edbn h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 \u0111\u00e3 l\u1eadp \u1edf k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch \u0111\u01b0\u1ee3c tr\u00edch th\u00eam ghi nh\u1eadn v\u00e0o chi ph\u00ed, ghi:<\/span>
\nN\u1ee3 TK 641 – Chi ph\u00ed b\u00e1n h\u00e0ng (6415)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3.<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 c\u1ea7n l\u1eadp \u1edf k\u1ef3 k\u1ebf to\u00e1n n\u00e0y nh\u1ecf h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 \u0111\u00e3 l\u1eadp \u1edf k\u1ef3 k\u1ebf to\u00e1n tr\u01b0\u1edbc nh\u01b0ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp ghi gi\u1ea3m chi ph\u00ed:<\/span>
\nN\u1ee3 TK 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3<\/span>
\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 641 – Chi ph\u00ed b\u00e1n h\u00e0ng (6415).<\/span><\/p>\n

g) \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi h\u00e0ng h\u00f3a mua v\u00e0o ho\u1eb7c s\u1ea3n ph\u1ea9m do doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ra d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o:<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o kh\u00f4ng thu ti\u1ec1n, kh\u00f4ng k\u00e8m theo c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c nh\u01b0 ph\u1ea3i mua s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, ghi: <\/span>
\nN\u1ee3 TK 641- Chi ph\u00ed b\u00e1n h\u00e0ng (chi ph\u00ed SX s\u1ea3n ph\u1ea9m, gi\u00e1 v\u1ed1n h\u00e0ng ho\u00e1)<\/span>
\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c TK 155, 156.<\/span><\/p>\n

+ Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t h\u00e0ng h\u00f3a \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o nh\u01b0ng kh\u00e1ch h\u00e0ng ch\u1ec9 \u0111\u01b0\u1ee3c nh\u1eadn h\u00e0ng khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o k\u00e8m theo c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c nh\u01b0 ph\u1ea3i mua s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a (v\u00ed d\u1ee5 nh\u01b0 mua 2 s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c t\u1eb7ng 1 s\u1ea3n ph\u1ea9m….) th\u00ec k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb h\u00e0ng khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (tr\u01b0\u1eddng h\u1ee3p n\u00e0y b\u1ea3n ch\u1ea5t giao d\u1ecbch l\u00e0 gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c nh\u1eadn h\u00e0ng ho\u00e1 (kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n) t\u1eeb nh\u00e0 s\u1ea3n xu\u1ea5t, nh\u00e0 ph\u00e2n ph\u1ed1i \u0111\u1ec3 qu\u1ea3ng c\u00e1o, khuy\u1ebfn m\u1ea1i cho kh\u00e1ch h\u00e0ng mua h\u00e0ng c\u1ee7a nh\u00e0 s\u1ea3n xu\u1ea5t, nh\u00e0 ph\u00e2n ph\u1ed1i:<\/span><\/p>\n

+ Khi nh\u1eadn h\u00e0ng c\u1ee7a nh\u00e0 s\u1ea3n xu\u1ea5t (kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n) d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o cho kh\u00e1ch h\u00e0ng, nh\u00e0 ph\u00e2n ph\u1ed1i ph\u1ea3i theo d\u00f5i chi ti\u1ebft s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng trong h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9 c\u1ee7a m\u00ecnh v\u00e0 thuy\u1ebft minh tr\u00ean B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi h\u00e0ng nh\u1eadn \u0111\u01b0\u1ee3c v\u00e0 s\u1ed1 h\u00e0ng \u0111\u00e3 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i cho ng\u01b0\u1eddi mua (nh\u01b0 h\u00e0ng h\u00f3a nh\u1eadn gi\u1eef h\u1ed9).<\/span><\/p>\n

+ Khi h\u1ebft ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i, n\u1ebfu kh\u00f4ng ph\u1ea3i tr\u1ea3 l\u1ea1i nh\u00e0 s\u1ea3n xu\u1ea5t s\u1ed1 h\u00e0ng khuy\u1ebfn m\u1ea1i ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft, k\u1ebf to\u00e1n ghi nh\u1eadn thu nh\u1eadp kh\u00e1c l\u00e0 gi\u00e1 tr\u1ecb s\u1ed1 h\u00e0ng khuy\u1ebfn m\u1ea1i kh\u00f4ng ph\u1ea3i tr\u1ea3 l\u1ea1i, ghi:<\/span>
\n N\u1ee3 TK 156 – H\u00e0ng ho\u00e1 (theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n

h) \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 cho ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng, c\u0103n c\u1ee9 v\u00e0o ch\u1ee9ng t\u1eeb li\u00ean quan, k\u1ebf to\u00e1n ghi:<\/span>
\n N\u1ee3 TK 641 – Chi ph\u00ed b\u00e1n h\u00e0ng (6412, 6413, 6417, 6418) <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 155, 156 (chi ph\u00ed s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ho\u1eb7c gi\u00e1 v\u1ed1n h\u00e0ng ho\u00e1).<\/span><\/p>\n

N\u1ebfu ph\u1ea3i k\u00ea khai thu\u1ebf GTGT cho s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 (gi\u00e1 tr\u1ecb k\u00ea khai th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt v\u1ec1 thu\u1ebf), ghi:<\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span>
\n\u00a0 \u00a0 \u00a0 \u00a0 \u00a0C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

i) Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 d\u00f9ng \u0111\u1ec3 bi\u1ebfu, t\u1eb7ng<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 d\u00f9ng \u0111\u1ec3 bi\u1ebfu, t\u1eb7ng cho kh\u00e1ch h\u00e0ng b\u00ean ngo\u00e0i doanh nghi\u1ec7p \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh:<\/span>
\nN\u1ee3 TK 641 – Chi ph\u00ed b\u00e1n h\u00e0ng (chi ph\u00ed SX s\u1ea3n ph\u1ea9m, gi\u00e1 v\u1ed1n h\u00e0ng ho\u00e1)<\/span>
\n\u00a0 \u00a0 \u00a0 \u00a0C\u00f3 c\u00e1c TK 152, 153, 155, 156.<\/span><\/p>\n

N\u1ebfu ph\u1ea3i k\u00ea khai thu\u1ebf GTGT \u0111\u1ea7u ra, ghi:<\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 d\u00f9ng \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:<\/span>
\nN\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

\u0110\u1ed3ng th\u1eddi ghi nh\u1eadn gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, NVL d\u00f9ng \u0111\u1ec3 bi\u1ebfu, t\u1eb7ng c\u00f4ng nh\u00e2n vi\u00ean v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng:<\/span>
\nN\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 152, 153, 155, 156.<\/span><\/p>\n

k) S\u1ed1 ti\u1ec1n ph\u1ea3i tr\u1ea3 cho \u0111\u01a1n v\u1ecb nh\u1eadn u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u v\u1ec1 c\u00e1c kho\u1ea3n \u0111\u00e3 chi h\u1ed9 li\u00ean quan \u0111\u1ebfn h\u00e0ng u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u v\u00e0 ph\u00ed u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u, c\u0103n c\u1ee9 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan, ghi:<\/span>
\nN\u1ee3 TK 641 – Chi ph\u00ed b\u00e1n h\u00e0ng <\/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 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3388).<\/span><\/p>\n

l) Hoa h\u1ed3ng b\u00e1n h\u00e0ng b\u00ean giao \u0111\u1ea1i l\u00fd ph\u1ea3i tr\u1ea3 cho b\u00ean nh\u1eadn \u0111\u1ea1i l\u00fd, ghi:<\/span>
\n N\u1ee3 TK 641 – Chi ph\u00ed b\u00e1n h\u00e0ng <\/span>
\n N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.<\/span><\/p>\n

m) Khi ph\u00e1t sinh c\u00e1c kho\u1ea3n ghi gi\u1ea3m chi ph\u00ed b\u00e1n h\u00e0ng, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 111, 112,…<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 641 – Chi ph\u00ed b\u00e1n h\u00e0ng.<\/span><\/p>\n

n) Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n chi ph\u00ed b\u00e1n h\u00e0ng ph\u00e1t sinh trong k\u1ef3 v\u00e0o t\u00e0i kho\u1ea3n 911 “X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh”, ghi:<\/span>
\n N\u1ee3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 641 – Chi ph\u00ed b\u00e1n h\u00e0ng.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin chia s\u1ebb C\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed b\u00e1n h\u00e0ng – T\u00e0i kho\u1ea3n 641\u00a0 Theo \u0110i\u1ec1u 91\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 a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed th\u1ef1c t\u1ebf..<\/p>\n","protected":false},"author":7,"featured_media":4237,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[452],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4123"}],"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=4123"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4123\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4237"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4123"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4123"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}