{"id":4174,"date":"2015-07-25T09:12:59","date_gmt":"2015-07-25T09:12:59","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4174"},"modified":"2015-07-25T09:48:53","modified_gmt":"2015-07-25T09:48:53","slug":"cach-hach-toan-hang-mua-dang-di-duong-tk-151","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4174","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n h\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng – TK 151"},"content":{"rendered":"

K\u1ebf to\u00e1n Centax<\/a> xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n h\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng – TK 151 theo \u0110i\u1ec1u 24\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<\/strong><\/span><\/h2>\n

T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh tr\u1ecb gi\u00e1 c\u1ee7a c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 (nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u; c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5; h\u00e0ng h\u00f3a) mua ngo\u00e0i \u0111\u00e3 thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p c\u00f2n \u0111ang tr\u00ean \u0111\u01b0\u1eddng v\u1eadn chuy\u1ec3n, \u1edf b\u1ebfn c\u1ea3ng, b\u1ebfn b\u00e3i, kho ngo\u1ea1i quan ho\u1eb7c \u0111\u00e3 v\u1ec1 \u0111\u1ebfn doanh nghi\u1ec7p nh\u01b0ng \u0111ang ch\u1edd ki\u1ec3m nh\u1eadn nh\u1eadp kho.<\/span><\/p>\n

 <\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 151 – H\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng<\/strong><\/span><\/h2>\n

B\u00ean N\u1ee3:<\/span>
\n– Tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 \u0111\u00e3 mua \u0111ang \u0111i \u0111\u01b0\u1eddng;<\/span>
\n– K\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng v\u1eadt t\u01b0 mua \u0111ang \u0111i \u0111\u01b0\u1eddng cu\u1ed1i k\u1ef3 (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).<\/span><\/p>\n

B\u00ean C\u00f3:<\/span>
\n– Tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 \u0111\u00e3 mua \u0111ang \u0111i \u0111\u01b0\u1eddng \u0111\u00e3 v\u1ec1 nh\u1eadp kho ho\u1eb7c \u0111\u00e3 chuy\u1ec3n giao th\u1eb3ng cho kh\u00e1ch h\u00e0ng;<\/span>
\n– K\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 \u0111\u00e3 mua \u0111ang \u0111i \u0111\u01b0\u1eddng \u0111\u1ea7u k\u1ef3 (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).<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3: Tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 \u0111\u00e3 mua nh\u01b0ng c\u00f2n \u0111ang \u0111i \u0111\u01b0\u1eddng (ch\u01b0a v\u1ec1 nh\u1eadp kho doanh nghi\u1ec7p).<\/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) 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

– Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, c\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n mua h\u00e0ng c\u1ee7a c\u00e1c lo\u1ea1i h\u00e0ng mua ch\u01b0a v\u1ec1 nh\u1eadp kho, n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ghi:<\/span>
\nN\u1ee3 TK 151 – H\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n; ho\u1eb7c<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 141,…<\/span><\/p>\n

V\u00ed d\u1ee5: Trong k\u1ef3 Doanh nghi\u1ec7p A c\u00f3 c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh sau:<\/span>
\n1. Nh\u1eadp kho h\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng th\u00e1ng tr\u01b0\u1edbc v\u1edbi gi\u00e1 tr\u1ecb 5.000.000\u0111 (h\u00f3a \u0111\u01a1n 662 ng\u00e0y 18\/07 c\u00f3 gi\u00e1 tr\u1ecb), s\u1ed1 h\u00e0ng c\u00f2n l\u1ea1i so v\u1edbi h\u00f3a \u0111\u01a1n b\u1ecb thi\u1ebfu ch\u01b0a x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n 1.000.000\u0111.<\/span><\/p>\n

2. Nh\u1eadn \u0111\u01b0\u1ee3c ch\u1ee9ng t\u1eeb \u0111\u00f2i ti\u1ec1n c\u1ee7a c\u00f4ng ty Ho\u00e0ng Minh \u0111\u1ec1 ngh\u1ecb thanh to\u00e1n l\u00f4 h\u00e0ng tr\u1ecb gi\u00e1 theo h\u00f3a \u0111\u01a1n ch\u01b0a thu\u1ebf 20.000.000\u0111, thu\u1ebf GTGT 10%, \u0111\u01a1n v\u1ecb \u0111\u00e3 thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t, cu\u1ed1i th\u00e1ng h\u00e0ng ch\u01b0a v\u1ec1.<\/span><\/p>\n

\u0110\u1ecbnh kho\u1ea3n c\u00e1c nghi\u1ec7p v\u1ee5 kinh t\u1ebf ph\u00e1t sinh:<\/span><\/p>\n

1. Khi nh\u1eadp kho h\u00e0ng h\u00f3a:<\/span>
\nN\u1ee3 TK 156:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 4.000.000<\/span>
\nN\u1ee3 TK 1381:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 1.000.000<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 151:\u00a0\u00a0\u00a0\u00a0\u00a0 5.000.000<\/span><\/p>\n

2. Thanh to\u00e1n ti\u1ec1n h\u00e0ng cho nh\u00e0 cung c\u1ea5p:<\/span>
\nN\u1ee3 TK 151:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 20.000.000<\/span>
\nN\u1ee3 TK 133:\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 2.000.000<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 111:\u00a0\u00a0\u00a0 22.000.000<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec gi\u00e1 tr\u1ecb h\u00e0ng mua bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT<\/span><\/p>\n

– Sang th\u00e1ng sau, khi h\u00e0ng v\u1ec1 nh\u1eadp kho, c\u0103n c\u1ee9 h\u00f3a \u0111\u01a1n v\u00e0 phi\u1ebfu nh\u1eadp kho, ghi:<\/span>
\nN\u1ee3 TK 152 – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u<\/span>
\nN\u1ee3 TK 153 – C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5<\/span>
\nN\u1ee3 TK 156 – H\u00e0ng h\u00f3a<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 151 – H\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p sang th\u00e1ng sau h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 \u0111\u00e3 mua \u0111ang \u0111i \u0111\u01b0\u1eddng kh\u00f4ng nh\u1eadp kho m\u00e0 giao th\u1eb3ng cho kh\u00e1ch h\u00e0ng theo h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf t\u1ea1i ph\u01b0\u01a1ng ti\u1ec7n, t\u1ea1i kho ng\u01b0\u1eddi b\u00e1n, t\u1ea1i b\u1ebfn c\u1ea3ng, b\u1ebfn b\u00e3i, ho\u1eb7c g\u1eedi th\u1eb3ng cho kh\u00e1ch h\u00e0ng, g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi, ghi:<\/span>
\nN\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n; ho\u1eb7c<\/span>
\nN\u1ee3 TK 157 – H\u00e0ng g\u1eedi \u0111i b\u00e1n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 151 – H\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng b\u1ecb hao h\u1ee5t, m\u1ea5t m\u00e1t ph\u00e1t hi\u1ec7n ngay khi ph\u00e1t sinh ho\u1eb7c khi ki\u1ec3m k\u00ea cu\u1ed1i k\u1ef3, c\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n v\u1ec1 m\u1ea5t m\u00e1t, hao h\u1ee5t, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho b\u1ecb m\u1ea5t m\u00e1t, hao h\u1ee5t, ghi:<\/span>
\nN\u1ee3 TK 1381 – T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 151 – H\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng.<\/span><\/p>\n

b) 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.<\/span><\/p>\n

– \u0110\u1ea7u k\u1ef3, k\u1ebf to\u00e1n c\u0103n c\u1ee9 tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf h\u00e0ng ho\u00e1, v\u1eadt t\u01b0 \u0111ang \u0111i \u0111\u01b0\u1eddng \u0111\u00e3 k\u1ebft chuy\u1ec3n cu\u1ed1i k\u1ef3 tr\u01b0\u1edbc k\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 \u0111ang \u0111i \u0111\u01b0\u1eddng \u0111\u1ea7u k\u1ef3, ghi:<\/span>
\nN\u1ee3 TK 611 – Mua h\u00e0ng<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 151 – H\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng.<\/span><\/p>\n

– Cu\u1ed1i k\u1ef3, k\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 \u0111\u00e3 mua nh\u01b0ng ch\u01b0a v\u1ec1 nh\u1eadp kho (c\u00f2n \u0111ang \u0111i \u0111\u01b0\u1eddng cu\u1ed1i k\u1ef3), ghi:<\/span>
\nN\u1ee3 TK 151 – H\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 611 – Mua h\u00e0ng.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n h\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng – TK 151 theo \u0110i\u1ec1u 24\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 tr\u1ecb gi\u00e1 c\u1ee7a c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a, v\u1eadt t\u01b0 (nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u; c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5; h\u00e0ng..<\/p>\n","protected":false},"author":7,"featured_media":4264,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[458],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4174"}],"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=4174"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4174\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4264"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4174"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4174"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}