{"id":4196,"date":"2015-07-25T09:18:41","date_gmt":"2015-07-25T09:18:41","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4196"},"modified":"2015-07-25T09:45:59","modified_gmt":"2015-07-25T09:45:59","slug":"cach-hach-toan-nguyen-lieu-vat-lieu-tk-152","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4196","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u – TK 152"},"content":{"rendered":"

K\u1ebf to\u00e1n Centax<\/a> xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u – TK 152 theo \u0110i\u1ec1u 25\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 tr\u1ecb gi\u00e1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m c\u1ee7a c\u00e1c lo\u1ea1i nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u trong kho c\u1ee7a doanh nghi\u1ec7p. Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u c\u1ee7a doanh nghi\u1ec7p l\u00e0 nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng lao \u0111\u1ed9ng mua ngo\u00e0i ho\u1eb7c t\u1ef1 ch\u1ebf bi\u1ebfn d\u00f9ng cho m\u1ee5c \u0111\u00edch s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p. Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i nh\u01b0 sau:<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 152 – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u<\/span><\/strong><\/span><\/h2>\n

B\u00ean N\u1ee3:<\/span>
\n – Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u nh\u1eadp kho do mua ngo\u00e0i, t\u1ef1 ch\u1ebf, thu\u00ea ngo\u00e0i gia c\u00f4ng, ch\u1ebf bi\u1ebfn, nh\u1eadn g\u00f3p v\u1ed1n ho\u1eb7c t\u1eeb c\u00e1c ngu\u1ed3n kh\u00e1c;<\/span>
\n – Tr\u1ecb gi\u00e1 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u th\u1eeba ph\u00e1t hi\u1ec7n khi ki\u1ec3m k\u00ea;<\/span>
\n – K\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u t\u1ed3n kho cu\u1ed1i k\u1ef3 (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><\/p>\n

B\u00ean C\u00f3:<\/span>
\n – Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u xu\u1ea5t kho d\u00f9ng v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh, \u0111\u1ec3 b\u00e1n, thu\u00ea ngo\u00e0i gia c\u00f4ng ch\u1ebf bi\u1ebfn, ho\u1eb7c \u0111\u01b0a \u0111i g\u00f3p v\u1ed1n; <\/span>
\n – Tr\u1ecb gi\u00e1 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ea3 l\u1ea1i ng\u01b0\u1eddi b\u00e1n ho\u1eb7c \u0111\u01b0\u1ee3c gi\u1ea3m gi\u00e1 h\u00e0ng mua;<\/span>
\n – Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u khi mua \u0111\u01b0\u1ee3c h\u01b0\u1edfng;<\/span>
\n – Tr\u1ecb gi\u00e1 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u hao h\u1ee5t, m\u1ea5t m\u00e1t ph\u00e1t hi\u1ec7n khi ki\u1ec3m k\u00ea;<\/span>
\n – K\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u t\u1ed3n kho \u0111\u1ea7u k\u1ef3 (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><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/span>
\n Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u t\u1ed3n kho cu\u1ed1i 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

3.1. 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

a) Khi mua nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u v\u1ec1 nh\u1eadp kho, c\u0103n c\u1ee9 h\u00f3a \u0111\u01a1n, phi\u1ebfu nh\u1eadp kho v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u nh\u1eadp kho:<\/span><\/p>\n

– N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ghi:<\/span>
\nN\u1ee3 TK 152 – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u (gi\u00e1 mua ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331) <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 141, 331,… (t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/span><\/p>\n

– N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT.<\/span><\/p>\n

b) K\u1ebf to\u00e1n nguy\u00ean v\u1eadt li\u1ec7u tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi b\u00e1n, 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 khi mua nguy\u00ean v\u1eadt li\u1ec7u:<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u1ea1i nguy\u00ean v\u1eadt li\u1ec7u cho ng\u01b0\u1eddi b\u00e1n, ghi:<\/span>
\nN\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 152 – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/span><\/p>\n

– 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 nguy\u00ean, v\u1eadt li\u1ec7u (k\u1ec3 c\u1ea3 c\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf v\u1ec1 b\u1ea3n ch\u1ea5t l\u00e0m gi\u1ea3m gi\u00e1 tr\u1ecb b\u00ean mua ph\u1ea3i thanh to\u00e1n) th\u00ec k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng c\u1ee7a nguy\u00ean v\u1eadt li\u1ec7u \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 nguy\u00ean v\u1eadt li\u1ec7u c\u00f2n t\u1ed3n kho, s\u1ed1 \u0111\u00e3 xu\u1ea5t d\u00f9ng cho s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ho\u1eb7c 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 c\u00e1c TK 111, 112, 331,….<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 152 – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u (n\u1ebfu NVL c\u00f2n t\u1ed3n kho)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 621, 623, 627, 154 (n\u1ebfu NVL \u0111\u00e3 xu\u1ea5t d\u00f9ng cho s\u1ea3n xu\u1ea5t)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 241 – X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang (n\u1ebfu NVL \u0111\u00e3 xu\u1ea5t d\u00f9ng cho <\/span>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 (n\u1ebfu s\u1ea3n ph\u1ea9m do NVL \u0111\u00f3 c\u1ea5u th\u00e0nh <\/span>\u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ti\u00eau th\u1ee5 trong k\u1ef3)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 641, 642 (NVL d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng, qu\u1ea3n l\u00fd) <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331) (n\u1ebfu c\u00f3).<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n mua h\u00e0ng nh\u01b0ng nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u ch\u01b0a v\u1ec1 nh\u1eadp kho doanh nghi\u1ec7p th\u00ec k\u1ebf to\u00e1n l\u01b0u h\u00f3a \u0111\u01a1n v\u00e0o m\u1ed9t t\u1eadp h\u1ed3 s\u01a1 ri\u00eang \u201cH\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng\u201d.<\/span><\/p>\n

– N\u1ebfu trong th\u00e1ng h\u00e0ng v\u1ec1 th\u00ec c\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n, phi\u1ebfu nh\u1eadp kho \u0111\u1ec3 ghi v\u00e0o t\u00e0i kho\u1ea3n 152 \u201cNguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u\u201d.<\/span><\/p>\n

– N\u1ebfu \u0111\u1ebfn cu\u1ed1i th\u00e1ng nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u v\u1eabn ch\u01b0a v\u1ec1 th\u00ec c\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n, k\u1ebf to\u00e1n ghi nh\u1eadn theo gi\u00e1 t\u1ea1m t\u00ednh:<\/span>
\nN\u1ee3 TK 151 – H\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng <\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331) <\/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

– Sang th\u00e1ng sau, khi nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u v\u1ec1 nh\u1eadp kho, c\u0103n c\u1ee9 v\u00e0o 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>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 151 – H\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng.<\/span><\/p>\n

d) Khi tr\u1ea3 ti\u1ec1n cho ng\u01b0\u1eddi b\u00e1n, n\u1ebfu \u0111\u01b0\u1ee3c h\u01b0\u1edfng chi\u1ebft kh\u1ea5u thanh to\u00e1n, th\u00ec kho\u1ea3n chi\u1ebft kh\u1ea5u thanh to\u00e1n th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, ghi:<\/span>
\nN\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (chi\u1ebft kh\u1ea5u thanh to\u00e1n).<\/span><\/p>\n

\u0111) \u0110\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u nh\u1eadp kh\u1ea9u:<\/span><\/p>\n

– Khi nh\u1eadp kh\u1ea9u nguy\u00ean v\u1eadt li\u1ec7u, ghi:<\/span>
\nN\u1ee3 TK 152 – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33312) (n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u <\/span>v\u00e0o c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3332- Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (n\u1ebfu c\u00f3).<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3333 – Thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u (chi ti\u1ebft thu\u1ebf nh\u1eadp kh\u1ea9u).<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 33381 – Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng.<\/span>
\n– N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, 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 (33312).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p mua nguy\u00ean v\u1eadt li\u1ec7u c\u00f3 tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n m\u1ed9t ph\u1ea7n b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec ph\u1ea7n gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n tr\u1ea3 tr\u01b0\u1edbc \u0111\u01b0\u1ee3c ghi nh\u1eadn theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m \u1ee9ng tr\u01b0\u1edbc. Ph\u1ea7n gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u b\u1eb1ng ngo\u1ea1i t\u1ec7 ch\u01b0a tr\u1ea3 \u0111\u01b0\u1ee3c ghi nh\u1eadn theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m mua nguy\u00ean v\u1eadt li\u1ec7u.<\/span><\/p>\n

e) C\u00e1c chi ph\u00ed v\u1ec1 thu mua, b\u1ed1c x\u1ebfp, v\u1eadn chuy\u1ec3n nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u t\u1eeb n\u01a1i mua v\u1ec1 kho doanh nghi\u1ec7p, ghi:<\/span>
\nN\u1ee3 TK 152 – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u <\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 141, 331,…<\/span><\/p>\n

g) \u0110\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u nh\u1eadp kho do thu\u00ea ngo\u00e0i gia c\u00f4ng, ch\u1ebf bi\u1ebfn:<\/span><\/p>\n

– Khi xu\u1ea5t nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u \u0111\u01b0a \u0111i gia c\u00f4ng, ch\u1ebf bi\u1ebfn, 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 152 – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u.<\/span><\/p>\n

– Khi ph\u00e1t sinh chi ph\u00ed thu\u00ea ngo\u00e0i gia c\u00f4ng, ch\u1ebf bi\u1ebfn, ghi:<\/span>
\nN\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang <\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331) (n\u1ebfu c\u00f3)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 131, 141,…<\/span><\/p>\n

– Khi nh\u1eadp l\u1ea1i kho s\u1ed1 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u thu\u00ea ngo\u00e0i gia c\u00f4ng, ch\u1ebf bi\u1ebfn xong, ghi:<\/span>
\nN\u1ee3 TK 152 – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/span><\/p>\n

h) \u0110\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u nh\u1eadp kho do t\u1ef1 ch\u1ebf:<\/span><\/p>\n

– Khi xu\u1ea5t kho nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u \u0111\u1ec3 t\u1ef1 ch\u1ebf bi\u1ebfn, 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 152 – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u.<\/span><\/p>\n

– Khi nh\u1eadp kho nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u \u0111\u00e3 t\u1ef1 ch\u1ebf, ghi:<\/span>
\nN\u1ee3 TK 152 – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/span><\/p>\n

i) \u0110\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u th\u1eeba ph\u00e1t hi\u1ec7n khi ki\u1ec3m k\u00ea \u0111\u00e3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n th\u00ec c\u0103n c\u1ee9 nguy\u00ean nh\u00e2n th\u1eeba \u0111\u1ec3 ghi s\u1ed5, n\u1ebfu ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n th\u00ec c\u0103n c\u1ee9 v\u00e0o gi\u00e1 tr\u1ecb nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u th\u1eeba, ghi:<\/span>
\nN\u1ee3 TK 152 – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3381).<\/span><\/p>\n

– Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u th\u1eeba ph\u00e1t hi\u1ec7n trong ki\u1ec3m k\u00ea, c\u0103n c\u1ee9 v\u00e0o quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd, ghi:<\/span>
\nN\u1ee3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3381)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 li\u00ean quan.<\/span><\/p>\n

– N\u1ebfu x\u00e1c \u0111\u1ecbnh ngay khi ki\u1ec3m k\u00ea s\u1ed1 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u th\u1eeba l\u00e0 c\u1ee7a c\u00e1c doanh nghi\u1ec7p kh\u00e1c khi nh\u1eadp kho ch\u01b0a ghi t\u0103ng TK 152 th\u00ec kh\u00f4ng ghi v\u00e0o b\u00ean C\u00f3 t\u00e0i kho\u1ea3n 338 (3381) m\u00e0 doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng ghi ch\u00e9p v\u00e0 theo d\u00f5i trong h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb v\u00e0 tr\u00ecnh b\u00e0y trong ph\u1ea7n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

k) Khi xu\u1ea5t kho nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u s\u1eed d\u1ee5ng v\u00e0o s\u1ea3n xu\u1ea5t, kinh doanh, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 621, 623, 627, 641, 642,…<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 152 – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u.<\/span><\/p>\n

l) Xu\u1ea5t nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n ho\u1eb7c s\u1eeda ch\u1eefa l\u1edbn TSC\u0110, ghi:<\/span>
\nN\u1ee3 TK 241 – X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 152 – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u.<\/span><\/p>\n

m) \u0110\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u \u0111\u01b0a \u0111i g\u00f3p v\u1ed1n v\u00e0o c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft: Khi xu\u1ea5t nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 221, 222 (theo gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i)<\/span>
\n N\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c (gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb ghi s\u1ed5) <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 152 – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u (theo gi\u00e1 tr\u1ecb ghi s\u1ed5)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c (gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb ghi s\u1ed5).<\/span><\/p>\n

n) Khi xu\u1ea5t nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u d\u00f9ng \u0111\u1ec3 mua l\u1ea1i ph\u1ea7n v\u1ed1n g\u00f3p t\u1ea1i c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft, ghi:<\/span><\/p>\n

– Ghi nh\u1eadn doanh thu b\u00e1n nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 221, 222 (theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd)<\/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 \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

– Ghi nh\u1eadn gi\u00e1 v\u1ed1n nguy\u00ean v\u1eadt li\u1ec7u d\u00f9ng \u0111\u1ec3 mua l\u1ea1i ph\u1ea7n v\u1ed1n g\u00f3p t\u1ea1i c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft, ghi<\/span>
\n N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 152 – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u.<\/span><\/p>\n

o) \u0110\u1ed1i v\u1edbi nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u thi\u1ebfu h\u1ee5t ph\u00e1t hi\u1ec7n khi ki\u1ec3m k\u00ea:<\/span><\/p>\n

M\u1ecdi tr\u01b0\u1eddng h\u1ee3p thi\u1ebfu h\u1ee5t nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u trong kho ho\u1eb7c t\u1ea1i n\u01a1i qu\u1ea3n l\u00fd, b\u1ea3o qu\u1ea3n ph\u00e1t hi\u1ec7n khi ki\u1ec3m k\u00ea ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n v\u00e0 truy t\u00ecm nguy\u00ean nh\u00e2n, x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi ph\u1ea1m l\u1ed7i. C\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea v\u00e0 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n:<\/span><\/p>\n

– N\u1ebfu do nh\u1ea7m l\u1eabn ho\u1eb7c ch\u01b0a ghi s\u1ed5 ph\u1ea3i ti\u1ebfn h\u00e0nh ghi b\u1ed5 sung ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 k\u1ebf to\u00e1n;<\/span><\/p>\n

– N\u1ebfu gi\u00e1 tr\u1ecb nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u hao h\u1ee5t n\u1eb1m trong ph\u1ea1m vi hao h\u1ee5t cho ph\u00e9p (hao h\u1ee5t v\u1eadt li\u1ec7u trong \u0111\u1ecbnh m\u1ee9c), ghi:<\/span>
\nN\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 152 – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u.<\/span><\/p>\n

– N\u1ebfu s\u1ed1 hao h\u1ee5t, m\u1ea5t m\u00e1t ch\u01b0a x\u00e1c \u0111\u1ecbnh r\u00f5 nguy\u00ean nh\u00e2n ph\u1ea3i ch\u1edd x\u1eed l\u00fd, c\u0103n c\u1ee9 v\u00e0o gi\u00e1 tr\u1ecb hao h\u1ee5t, ghi:<\/span>
\nN\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1381 – T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 152 – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u.<\/span><\/p>\n

– Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd, c\u0103n c\u1ee9 v\u00e0o quy\u1ebft \u0111\u1ecbnh, ghi:<\/span>
\nN\u1ee3 TK 111 – Ti\u1ec1n m\u1eb7t (ng\u01b0\u1eddi ph\u1ea1m l\u1ed7i n\u1ed9p ti\u1ec1n b\u1ed3i th\u01b0\u1eddng)<\/span>
\nN\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1388) (ti\u1ec1n b\u1ed3i th\u01b0\u1eddng c\u1ee7a ng\u01b0\u1eddi ph\u1ea1m l\u1ed7i)<\/span>
\nN\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (tr\u1eeb ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a ng\u01b0\u1eddi ph\u1ea1m l\u1ed7i)<\/span>
\nN\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (ph\u1ea7n gi\u00e1 tr\u1ecb hao h\u1ee5t, m\u1ea5t m\u00e1t nguy\u00ean li\u1ec7u, <\/span>
\n v\u1eadt li\u1ec7u c\u00f2n l\u1ea1i ph\u1ea3i t\u00ednh v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1381 – T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd).<\/span><\/p>\n

p) \u0110\u1ed1i v\u1edbi nguy\u00ean v\u1eadt li\u1ec7u, ph\u1ebf li\u1ec7u \u1ee9 \u0111\u1ecdng, kh\u00f4ng c\u1ea7n d\u00f9ng:<\/span><\/p>\n

– Khi thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n nguy\u00ean v\u1eadt li\u1ec7u, ph\u1ebf li\u1ec7u, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh gi\u00e1 v\u1ed1n ghi:<\/span>
\nN\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 152 – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u.<\/span><\/p>\n

– K\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu b\u00e1n nguy\u00ean v\u1eadt li\u1ec7u, ph\u1ebf li\u1ec7u, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 111, 112, 131<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (5118)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

3.2. 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

a) \u0110\u1ea7u k\u1ef3, k\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u t\u1ed3n kho \u0111\u1ea7u k\u1ef3, ghi:<\/span>
\nN\u1ee3 TK 611 – Mua h\u00e0ng<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 152 – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u.<\/span><\/p>\n

b) Cu\u1ed1i k\u1ef3, c\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u t\u1ed3n kho cu\u1ed1i k\u1ef3, ghi:<\/span>
\nN\u1ee3 TK 152 – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u <\/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 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u – TK 152 theo \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u1edbi nh\u1ea5t <\/p>\n","protected":false},"author":7,"featured_media":4255,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[459,460],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4196"}],"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=4196"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4196\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4255"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4196"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4196"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}