{"id":4215,"date":"2015-07-25T09:38:14","date_gmt":"2015-07-25T09:38:14","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4215"},"modified":"2015-07-25T14:16:50","modified_gmt":"2015-07-25T14:16:50","slug":"cach-hach-toan-chi-phi-san-xuat-kinh-doanh-do-dang-trong-nganh-cong-nghiep-tk-154","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4215","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang trong ng\u00e0nh c\u00f4ng nghi\u1ec7p – TK 154"},"content":{"rendered":"

\"C\u00e1ch<\/h2>\n

K\u1ebf to\u00e1n Centax<\/a> xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang trong ng\u00e0nh c\u00f4ng nghi\u1ec7p – TK 154 theo \u0110i\u1ec1u 27\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 t\u1ed5ng h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh ph\u1ee5c v\u1ee5 cho vi\u1ec7c t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 \u1edf doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean trong h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho. \u1ede nh\u1eefng doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3 trong h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho, t\u00e0i kho\u1ea3n 154 ch\u1ec9 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 d\u1edf dang cu\u1ed1i k\u1ef3.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/span><\/strong><\/span><\/h2>\n

B\u00ean N\u1ee3:<\/span>
\n– C\u00e1c chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp, chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp, chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng, chi ph\u00ed s\u1ea3n xu\u1ea5t chung ph\u00e1t sinh trong k\u1ef3 li\u00ean quan \u0111\u1ebfn s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m v\u00e0 chi ph\u00ed th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5;<\/span>
\n– C\u00e1c chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp, chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp, chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng, chi ph\u00ed s\u1ea3n xu\u1ea5t chung ph\u00e1t sinh trong k\u1ef3 li\u00ean quan \u0111\u1ebfn gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp c\u00f4ng tr\u00ecnh ho\u1eb7c gi\u00e1 th\u00e0nh x\u00e2y l\u1eafp theo gi\u00e1 kho\u00e1n n\u1ed9i b\u1ed9;<\/span>
\n– K\u1ebft chuy\u1ec3n chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang 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– Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t th\u1ef1c t\u1ebf c\u1ee7a s\u1ea3n ph\u1ea9m \u0111\u00e3 ch\u1ebf t\u1ea1o xong nh\u1eadp kho, chuy\u1ec3n \u0111i b\u00e1n, ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 ngay ho\u1eb7c s\u1eed d\u1ee5ng ngay v\u00e0o ho\u1ea1t \u0111\u1ed9ng XDCB;<\/span>
\n– Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh b\u00e0n giao t\u1eebng ph\u1ea7n, ho\u1eb7c to\u00e0n b\u1ed9 ti\u00eau th\u1ee5 trong k\u1ef3; ho\u1eb7c b\u00e0n giao cho doanh nghi\u1ec7p nh\u1eadn th\u1ea7u ch\u00ednh x\u00e2y l\u1eafp (c\u1ea5p tr\u00ean ho\u1eb7c n\u1ed9i b\u1ed9); ho\u1eb7c gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh ch\u1edd ti\u00eau th\u1ee5;<\/span>
\n– Chi ph\u00ed th\u1ef1c t\u1ebf c\u1ee7a kh\u1ed1i l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 \u0111\u00e3 ho\u00e0n th\u00e0nh cung c\u1ea5p cho kh\u00e1ch h\u00e0ng;<\/span>
\n– Tr\u1ecb gi\u00e1 ph\u1ebf li\u1ec7u thu h\u1ed3i, gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m h\u1ecfng kh\u00f4ng s\u1eeda ch\u1eefa \u0111\u01b0\u1ee3c;<\/span>
\n– Tr\u1ecb gi\u00e1 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, h\u00e0ng ho\u00e1 gia c\u00f4ng xong nh\u1eadp l\u1ea1i kho;<\/span>
\n– Ph\u1ea3n \u00e1nh chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u, chi ph\u00ed nh\u00e2n c\u00f4ng v\u01b0\u1ee3t tr\u00ean m\u1ee9c b\u00ecnh th\u01b0\u1eddng v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh kh\u00f4ng ph\u00e2n b\u1ed5 kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o tr\u1ecb gi\u00e1 h\u00e0ng t\u1ed3n kho m\u00e0 ph\u1ea3i t\u00ednh v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n. \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t theo \u0111\u01a1n \u0111\u1eb7t h\u00e0ng, ho\u1eb7c doanh nghi\u1ec7p c\u00f3 chu k\u1ef3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m d\u00e0i m\u00e0 h\u00e0ng k\u1ef3 k\u1ebf to\u00e1n \u0111\u00e3 k\u1ebft chuy\u1ec3n chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh v\u00e0o TK 154 \u0111\u1ebfn khi s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh m\u1edbi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o tr\u1ecb gi\u00e1 h\u00e0ng t\u1ed3n kho m\u00e0 ph\u1ea3i h\u1ea1ch to\u00e1n v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (C\u00f3 TK 154, N\u1ee3 TK 632);<\/span>
\n– K\u1ebft chuy\u1ec3n chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang \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: Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh c\u00f2n d\u1edf dang cu\u1ed1i k\u1ef3.<\/span><\/p>\n

3. Ph\u01b0\u01a1ng ph\u00e1p v\u1eadn d\u1ee5ng t\u00e0i kho\u1ea3n 154 trong ng\u00e0nh c\u00f4ng nghi\u1ec7p<\/span><\/strong><\/span><\/h2>\n

a) T\u00e0i kho\u1ea3n 154 – \u201cChi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang” \u00e1p d\u1ee5ng trong ng\u00e0nh c\u00f4ng nghi\u1ec7p d\u00f9ng \u0111\u1ec3 t\u1eadp h\u1ee3p, t\u1ed5ng h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m c\u1ee7a c\u00e1c ph\u00e2n x\u01b0\u1edfng, ho\u1eb7c b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t, ch\u1ebf t\u1ea1o s\u1ea3n ph\u1ea9m. \u0110\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t c\u00f3 thu\u00ea ngo\u00e0i gia c\u00f4ng, ch\u1ebf bi\u1ebfn, cung c\u1ea5p lao v\u1ee5, d\u1ecbch v\u1ee5 cho b\u00ean ngo\u00e0i ho\u1eb7c ph\u1ee5c v\u1ee5 cho vi\u1ec7c s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m th\u00ec chi ph\u00ed c\u1ee7a nh\u1eefng ho\u1ea1t \u0111\u1ed9ng n\u00e0y c\u0169ng \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p v\u00e0o t\u00e0i kho\u1ea3n 154.<\/span><\/p>\n

b) Ch\u1ec9 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n 154 nh\u1eefng n\u1ed9i dung chi ph\u00ed sau:<\/span>
\n– Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp cho vi\u1ec7c s\u1ea3n xu\u1ea5t, ch\u1ebf t\u1ea1o s\u1ea3n ph\u1ea9m;<\/span>
\n– Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp cho vi\u1ec7c s\u1ea3n xu\u1ea5t, ch\u1ebf t\u1ea1o s\u1ea3n ph\u1ea9m;<\/span>
\n– Chi ph\u00ed s\u1ea3n xu\u1ea5t chung ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho vi\u1ec7c s\u1ea3n xu\u1ea5t, ch\u1ebf t\u1ea1o s\u1ea3n ph\u1ea9m.<\/span><\/p>\n

c) T\u00e0i kho\u1ea3n 154 \u1edf c\u00e1c doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t c\u00f4ng nghi\u1ec7p \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft theo \u0111\u1ecba \u0111i\u1ec3m ph\u00e1t sinh chi ph\u00ed (ph\u00e2n x\u01b0\u1edfng, b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t), theo lo\u1ea1i, nh\u00f3m s\u1ea3n ph\u1ea9m, s\u1ea3n ph\u1ea9m, ho\u1eb7c chi ti\u1ebft b\u1ed9 ph\u1eadn s\u1ea3n ph\u1ea9m.<\/span><\/p>\n

d) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t c\u00f4ng nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng thu\u00ea ngo\u00e0i gia c\u00f4ng ch\u1ebf bi\u1ebfn, cung c\u1ea5p lao v\u1ee5, d\u1ecbch v\u1ee5 ra b\u00ean ngo\u00e0i ho\u1eb7c ph\u1ee5c v\u1ee5 cho vi\u1ec7c s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m th\u00ec nh\u1eefng chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng n\u00e0y c\u0169ng \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p v\u00e0o t\u00e0i kho\u1ea3n 154.<\/span><\/p>\n

4. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu trong ng\u00e0nh C\u00f4ng nghi\u1ec7p
\n<\/span><\/strong>T\u1ea1i Kho\u1ea3n 7 \u0110i\u1ec1u 27 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC c\u00f3 h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n m\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu trong ng\u00e0nh C\u00f4ng nghi\u1ec7p nh\u01b0 sau:<\/span><\/span><\/p>\n

4.1. Tr\u01b0\u1eddng h\u1ee3p 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) Cu\u1ed1i k\u1ef3, k\u1ebf to\u00e1n k\u1ebft chuy\u1ec3n chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed, ghi:<\/span>
\nN\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/span>
\nN\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (ph\u1ea7n chi ph\u00ed NVL tr\u00ean m\u1ee9c b\u00ecnh th\u01b0\u1eddng)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 621 – Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n

b) Cu\u1ed1i k\u1ef3, k\u1ebf to\u00e1n k\u1ebft chuy\u1ec3n chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed, ghi:<\/span>
\nN\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/span>
\nN\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (chi ph\u00ed nh\u00e2n c\u00f4ng tr\u00ean m\u1ee9c b\u00ecnh th\u01b0\u1eddng)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 622 – Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp.<\/span><\/p>\n

c) Tr\u01b0\u1eddng h\u1ee3p m\u1ee9c s\u1ea3n ph\u1ea9m th\u1ef1c t\u1ebf s\u1ea3n xu\u1ea5t ra cao h\u01a1n ho\u1eb7c b\u1eb1ng c\u00f4ng su\u1ea5t b\u00ecnh th\u01b0\u1eddng th\u00ec cu\u1ed1i k\u1ef3, k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n vi\u1ec7c t\u00ednh to\u00e1n, ph\u00e2n b\u1ed5 v\u00e0 k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 chi ph\u00ed s\u1ea3n xu\u1ea5t chung (chi ph\u00ed s\u1ea3n xu\u1ea5t chung bi\u1ebfn \u0111\u1ed5i v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh) cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed, 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 627 – Chi ph\u00ed s\u1ea3n xu\u1ea5t chung.<\/span><\/p>\n

d) Tr\u01b0\u1eddng h\u1ee3p m\u1ee9c s\u1ea3n ph\u1ea9m th\u1ef1c t\u1ebf s\u1ea3n xu\u1ea5t ra th\u1ea5p h\u01a1n c\u00f4ng su\u1ea5t b\u00ecnh th\u01b0\u1eddng th\u00ec k\u1ebf to\u00e1n ph\u1ea3i t\u00ednh v\u00e0 x\u00e1c \u0111\u1ecbnh chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed ch\u1ebf bi\u1ebfn cho m\u1ed7i \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m theo m\u1ee9c c\u00f4ng su\u1ea5t b\u00ecnh th\u01b0\u1eddng. Kho\u1ea3n chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh kh\u00f4ng ph\u00e2n b\u1ed5 (kh\u00f4ng t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng s\u1ed1 chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh th\u1ef1c t\u1ebf ph\u00e1t sinh l\u1edbn h\u01a1n chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m) \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ef3, ghi:<\/span>
\nN\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/span>
\nN\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (ph\u1ea7n chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh kh\u00f4ng <\/span>ph\u00e2n b\u1ed5 v\u00e0o gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 627- Chi ph\u00ed s\u1ea3n xu\u1ea5t chung.<\/span><\/p>\n

\u0111) Tr\u1ecb gi\u00e1 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u xu\u1ea5t thu\u00ea ngo\u00e0i gia c\u00f4ng nh\u1eadp l\u1ea1i kho, 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

e) Tr\u1ecb gi\u00e1 s\u1ea3n ph\u1ea9m h\u1ecfng kh\u00f4ng s\u1eeda ch\u1eefa \u0111\u01b0\u1ee3c, ng\u01b0\u1eddi g\u00e2y ra thi\u1ec7t h\u1ea1i s\u1ea3n ph\u1ea9m h\u1ecfng ph\u1ea3i b\u1ed3i th\u01b0\u1eddng, ghi:<\/span>
\nN\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1388)<\/span>
\nN\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/span><\/p>\n

g) \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p c\u00f3 chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh d\u00e0i m\u00e0 trong k\u1ef3 k\u1ebf to\u00e1n \u0111\u00e3 k\u1ebft chuy\u1ec3n chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp, chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung sang TK 154, khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp v\u01b0\u1ee3t tr\u00ean m\u1ee9c b\u00ecnh th\u01b0\u1eddng v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh kh\u00f4ng t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, chi ph\u00ed nh\u00e2n c\u00f4ng v\u01b0\u1ee3t tr\u00ean m\u1ee9c b\u00ecnh th\u01b0\u1eddng v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh kh\u00f4ng ph\u00e2n b\u1ed5 (kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o tr\u1ecb gi\u00e1 h\u00e0ng t\u1ed3n kho) m\u00e0 ph\u1ea3i t\u00ednh v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n, ghi:<\/span>
\nN\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang (tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 <\/span>k\u1ebft chuy\u1ec3n chi ph\u00ed t\u1eeb TK 621, 622, 627 sang TK 154).<\/span><\/p>\n

h) Gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m th\u1ef1c t\u1ebf nh\u1eadp kho trong k\u1ef3, ghi:<\/span>
\nN\u1ee3 TK 155 – Th\u00e0nh ph\u1ea9m<\/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) Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 ngay ho\u1eb7c ti\u1ebfp t\u1ee5c xu\u1ea5t d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng XDCB kh\u00f4ng qua nh\u1eadp kho, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 641, 642, 241<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/span><\/p>\n

k) Tr\u01b0\u1eddng h\u1ee3p sau khi \u0111\u00e3 xu\u1ea5t kho nguy\u00ean v\u1eadt li\u1ec7u \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t, n\u1ebfu nh\u1eadn \u0111\u01b0\u1ee3c kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n (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) li\u00ean quan \u0111\u1ebfn nguy\u00ean v\u1eadt li\u1ec7u \u0111\u00f3, k\u1ebf to\u00e1n ghi gi\u1ea3m chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang \u0111\u1ed1i v\u1edbi ph\u1ea7n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 NVL \u0111\u00e3 xu\u1ea5t d\u00f9ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m d\u1edf dang:<\/span>
\nN\u1ee3 c\u00e1c TK 111, 112, 331,….<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang (ph\u1ea7n chi\u1ebft kh\u1ea5u <\/span>th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u01b0\u01a1ng \u1ee9ng <\/span>
\nv\u1edbi s\u1ed1 NVL \u0111\u00e3 xu\u1ea5t d\u00f9ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m d\u1edf dang)<\/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

l) K\u1ebf to\u00e1n s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed:<\/span><\/p>\n

– C\u00e1c chi ph\u00ed s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m th\u1eed \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p tr\u00ean TK 154 nh\u01b0 \u0111\u1ed1i v\u1edbi c\u00e1c s\u1ea3n ph\u1ea9m kh\u00e1c. Khi thu h\u1ed3i (b\u00e1n, thanh l\u00fd) s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 111, 112, 131<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3).<\/span><\/p>\n

– K\u1ebft chuy\u1ec3n ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa chi ph\u00ed s\u1ea3n xu\u1ea5t th\u1eed v\u00e0 s\u1ed1 thu h\u1ed3i t\u1eeb vi\u1ec7c b\u00e1n, thanh l\u00fd s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed:<\/span><\/p>\n

+ N\u1ebfu chi ph\u00ed s\u1ea3n xu\u1ea5t th\u1eed cao h\u01a1n s\u1ed1 thu h\u1ed3i t\u1eeb vi\u1ec7c b\u00e1n, thanh l\u00fd s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed, k\u1ebf to\u00e1n ghi t\u0103ng gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng, ghi:<\/span>
\n N\u1ee3 TK 241 – XDCB d\u1edf dang<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang.<\/span><\/p>\n

+ N\u1ebfu chi ph\u00ed s\u1ea3n xu\u1ea5t th\u1eed nh\u1ecf h\u01a1n s\u1ed1 thu h\u1ed3i t\u1eeb vi\u1ec7c b\u00e1n, thanh l\u00fd s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t th\u1eed, k\u1ebf to\u00e1n ghi gi\u1ea3m gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng, ghi:<\/span>
\n N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 241 – XDCB d\u1edf dang.<\/span><\/p>\n

m) Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t xong, kh\u00f4ng ti\u1ebfn h\u00e0nh nh\u1eadp kho m\u00e0 chuy\u1ec3n giao th\u1eb3ng cho ng\u01b0\u1eddi mua h\u00e0ng (s\u1ea3n ph\u1ea9m \u0111i\u1ec7n, n\u01b0\u1edbc…), ghi:<\/span>
\nN\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/span><\/p>\n

4.2. Tr\u01b0\u1eddng h\u1ee3p 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) Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, c\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf, x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang v\u00e0 th\u1ef1c hi\u1ec7n vi\u1ec7c k\u1ebft chuy\u1ec3n, 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 631 – Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t.<\/span><\/p>\n

b) \u0110\u1ea7u k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n chi ph\u00ed th\u1ef1c t\u1ebf s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang, ghi:<\/span>
\nN\u1ee3 TK 631 – Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/span><\/p>\n

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

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang trong ng\u00e0nh c\u00f4ng nghi\u1ec7p – TK 154 theo \u0110i\u1ec1u 27 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u1edbi nh\u1ea5t<\/p>\n","protected":false},"author":7,"featured_media":4394,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[465,466],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4215"}],"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=4215"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4215\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4394"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4215"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4215"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}