{"id":4203,"date":"2015-07-25T09:25:36","date_gmt":"2015-07-25T09:25:36","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4203"},"modified":"2015-07-25T09:48:07","modified_gmt":"2015-07-25T09:48:07","slug":"cach-hach-toan-cong-cu-dung-cu-tk-153","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4203","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 – TK 153"},"content":{"rendered":"

K\u1ebf to\u00e1n Centax<\/a> xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 – TK 153 theo \u0110i\u1ec1u 26\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\u00e1c lo\u1ea1i c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 c\u1ee7a doanh nghi\u1ec7p. C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 l\u00e0 nh\u1eefng t\u01b0 li\u1ec7u lao \u0111\u1ed9ng kh\u00f4ng c\u00f3 \u0111\u1ee7 c\u00e1c ti\u00eau chu\u1ea9n v\u1ec1 gi\u00e1 tr\u1ecb v\u00e0 th\u1eddi gian s\u1eed d\u1ee5ng quy \u0111\u1ecbnh \u0111\u1ed1i v\u1edbi TSC\u0110. V\u00ec v\u1eady c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u0111\u01b0\u1ee3c qu\u1ea3n l\u00fd v\u00e0 h\u1ea1ch to\u00e1n nh\u01b0 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u. Theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh, nh\u1eefng t\u01b0 li\u1ec7u lao \u0111\u1ed9ng sau \u0111\u00e2y n\u1ebfu kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n ghi nh\u1eadn TSC\u0110 th\u00ec \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5:<\/span><\/p>\n

 <\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 153 – C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5<\/span><\/strong><\/span><\/h2>\n

B\u00ean N\u1ee3:<\/span>
\n– Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 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;<\/span>
\n– Tr\u1ecb gi\u00e1 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 cho thu\u00ea nh\u1eadp l\u1ea1i kho;<\/span>
\n– Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 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 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 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 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 xu\u1ea5t kho s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh, cho thu\u00ea ho\u1eb7c g\u00f3p v\u1ed1n;<\/span>
\n– Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i khi mua c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u0111\u01b0\u1ee3c h\u01b0\u1edfng;<\/span>
\n– Tr\u1ecb gi\u00e1 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi b\u00e1n ho\u1eb7c \u0111\u01b0\u1ee3c ng\u01b0\u1eddi b\u00e1n gi\u1ea3m gi\u00e1;<\/span>
\n– Tr\u1ecb gi\u00e1 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 thi\u1ebfu ph\u00e1t hi\u1ec7n trong ki\u1ec3m k\u00ea;<\/span>
\n– K\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 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: Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 t\u1ed3n kho.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 153 – C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, c\u00f3 4 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1531 – C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5: Ph\u1ea3n \u00e1nh tr\u1ecb gi\u00e1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng c\u00e1c lo\u1ea1i c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1532 – Bao b\u00ec lu\u00e2n chuy\u1ec3n: Ph\u1ea3n \u00e1nh tr\u1ecb gi\u00e1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng c\u00e1c lo\u1ea1i bao b\u00ec lu\u00e2n chuy\u1ec3n s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p. Bao b\u00ec lu\u00e2n chuy\u1ec3n l\u00e0 c\u00e1c lo\u1ea1i bao b\u00ec s\u1eed d\u1ee5ng nhi\u1ec1u l\u1ea7n, cho nhi\u1ec1u chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh. Tr\u1ecb gi\u00e1 c\u1ee7a bao b\u00ec lu\u00e2n chuy\u1ec3n khi xu\u1ea5t d\u00f9ng \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a nhi\u1ec1u k\u1ef3 h\u1ea1ch to\u00e1n.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1533 – \u0110\u1ed3 d\u00f9ng cho thu\u00ea : Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng c\u00e1c lo\u1ea1i c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 doanh nghi\u1ec7p chuy\u00ean d\u00f9ng \u0111\u1ec3 cho thu\u00ea. Ch\u1ec9 h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y nh\u1eefng c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 doanh nghi\u1ec7p mua v\u00e0o v\u1edbi m\u1ee5c \u0111\u00edch cho thu\u00ea, tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u01b0\u1ee3c th\u00ec h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 1531. Tr\u01b0\u1eddng h\u1ee3p cho thu\u00ea c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 d\u00f9ng trong s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p th\u00ec ngo\u00e0i vi\u1ec7c h\u1ea1ch to\u00e1n tr\u00ean t\u00e0i kho\u1ea3n c\u1ea5p 1 c\u00f2n ph\u1ea3i h\u1ea1ch to\u00e1n chuy\u1ec3n c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 tr\u00ean t\u00e0i kho\u1ea3n c\u1ea5p 2.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1534 – Thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng thay th\u1ebf: Ph\u1ea3n \u00e1nh tr\u1ecb gi\u00e1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng c\u00e1c lo\u1ea1i thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng thay th\u1ebf kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n c\u1ee7a TSC\u0110 s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p. Tr\u1ecb gi\u00e1 c\u1ee7a thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng thay th\u1ebf khi xu\u1ea5t d\u00f9ng \u0111\u01b0\u1ee3c ngay m\u1ed9t l\u1ea7n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh ho\u1eb7c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh n\u1ebfu \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng nh\u01b0 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5.<\/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><\/p>\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) Mua c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 nh\u1eadp kho, n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec gi\u00e1 tr\u1ecb c\u1ee7a c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh theo gi\u00e1 mua ch\u01b0a c\u00f3 thu\u1ebf GTGT, c\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n, phi\u1ebfu nh\u1eadp kho v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan, ghi:<\/span>
\nN\u1ee3 TK 153 – C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT )<\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o) (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 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 mua v\u00e0o bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT.<\/span><\/p>\n

b) 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 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 (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 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \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 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 c\u00f2n t\u1ed3n kho ho\u1eb7c s\u1ed1 \u0111\u00e3 xu\u1ea5t d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh:<\/span>
\nN\u1ee3 c\u00e1c TK 111, 112, 331,….<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 153 – C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 (n\u1ebfu c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 c\u00f2n t\u1ed3n kho)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 154 – Chi ph\u00ed SXKD d\u1edf dang (n\u1ebfu c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u0111\u00e3 xu\u1ea5t <\/span>d\u00f9ng cho s\u1ea3n xu\u1ea5t kinh doanh)
\nC\u00f3 c\u00e1c TK 641, 642 (n\u1ebfu c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u0111\u00e3 xu\u1ea5t d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng, qu\u1ea3n l\u00fd doanh nghi\u1ec7p)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (n\u1ebfu \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (n\u1ebfu s\u1ea3n ph\u1ea9m do c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u0111\u00f3 <\/span>c\u1ea5u th\u00e0nh \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 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331) (n\u1ebfu c\u00f3).<\/span><\/p>\n

c) Tr\u1ea3 l\u1ea1i c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u0111\u00e3 mua 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 153 – C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 (gi\u00e1 tr\u1ecb c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 tr\u1ea3 l\u1ea1i)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3) (thu\u1ebf GTGT \u0111\u1ea7u <\/span>v\u00e0o c\u1ee7a c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi b\u00e1n).<\/span><\/p>\n

d) Ph\u1ea3n \u00e1nh chi\u1ebft kh\u1ea5u thanh to\u00e1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng (n\u1ebfu c\u00f3), 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.<\/span><\/p>\n

\u0111) Xu\u1ea5t c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh:<\/span><\/p>\n

– N\u1ebfu gi\u00e1 tr\u1ecb c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, bao b\u00ec lu\u00e2n chuy\u1ec3n, \u0111\u1ed3 d\u00f9ng cho thu\u00ea li\u00ean quan \u0111\u1ebfn m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh m\u1ed9t l\u1ea7n, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 623, 627, 641, 642 <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 153 – C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 (1531, 1532).<\/span><\/p>\n

– N\u1ebfu gi\u00e1 tr\u1ecb c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, bao b\u00ec lu\u00e2n chuy\u1ec3n, \u0111\u1ed3 d\u00f9ng cho thu\u00ea li\u00ean quan \u0111\u1ebfn nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh, ghi:<\/span><\/p>\n

+ Khi xu\u1ea5t c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, bao b\u00ec lu\u00e2n chuy\u1ec3n, \u0111\u1ed3 d\u00f9ng cho thu\u00ea, ghi:<\/span>
\nN\u1ee3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 153 – C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5.<\/span><\/p>\n

+Khi ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh cho t\u1eebng k\u1ef3 k\u1ebf to\u00e1n, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 623, 627, 641,642,…<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.<\/span><\/p>\n

– Ghi nh\u1eadn doanh thu v\u1ec1 cho thu\u00ea c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, ghi:<\/span>
\nN\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 (5113) <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311).<\/span><\/p>\n

– Nh\u1eadn l\u1ea1i c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 cho thu\u00ea, ghi:<\/span>
\nN\u1ee3 TK 153 – C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 (1533) <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i ch\u01b0a t\u00ednh v\u00e0o chi ph\u00ed).<\/span><\/p>\n

g) \u0110\u1ed1i v\u1edbi c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 nh\u1eadp kh\u1ea9u:<\/span><\/p>\n

– Khi nh\u1eadp kh\u1ea9u c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, ghi:<\/span>
\nN\u1ee3 TK 153 – C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 <\/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><\/p>\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 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 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 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 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 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 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 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5.<\/span><\/p>\n

h) Khi ki\u1ec3m k\u00ea ph\u00e1t hi\u1ec7n c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 th\u1eeba, thi\u1ebfu, m\u1ea5t, h\u01b0 h\u1ecfng, k\u1ebf to\u00e1n x\u1eed l\u00fd t\u01b0\u01a1ng t\u1ef1 nh\u01b0 \u0111\u1ed1i v\u1edbi nguy\u00ean v\u1eadt li\u1ec7u (xem TK 152).<\/span><\/p>\n

i) \u0110\u1ed1i v\u1edbi c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 kh\u00f4ng c\u1ea7n d\u00f9ng:<\/span><\/p>\n

– Khi thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 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 153 – C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5.<\/span><\/p>\n

– K\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu b\u00e1n c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 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\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 t\u1ed3n kho \u0111\u1ea7u k\u1ef3, ghi:<\/span>
\nN\u1ee3 TK 611 – Mua h\u00e0ng<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 153 – C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5.<\/span><\/p>\n

b) 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 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 t\u1ed3n kho cu\u1ed1i k\u1ef3, ghi:<\/span>
\nN\u1ee3 TK 153 – C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 611 – Mua h\u00e0ng.<\/span><\/p>\n

<\/h2>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 – TK 153 theo \u0110i\u1ec1u 26 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u1edbi nh\u1ea5t <\/p>\n","protected":false},"author":7,"featured_media":4213,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[461,462],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4203"}],"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=4203"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4203\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4213"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4203"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4203"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}