{"id":4235,"date":"2015-07-25T09:50:15","date_gmt":"2015-07-25T09:50:15","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4235"},"modified":"2015-07-25T14:23:42","modified_gmt":"2015-07-25T14:23:42","slug":"cach-hach-toan-chi-phi-san-xuat-kinh-doanh-do-dang-trong-nganh-nong-nghiep-tk-154","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4235","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang trong ng\u00e0nh n\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 C\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang trong ng\u00e0nh n\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<\/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<\/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 n\u00f4ng nghi\u1ec7p<\/span><\/strong><\/span><\/h2>\n

a) T\u00e0i kho\u1ea3n 154 “Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang” \u00e1p d\u1ee5ng trong ng\u00e0nh n\u00f4ng nghi\u1ec7p d\u00f9ng \u0111\u1ec3 t\u1eadp h\u1ee3p t\u1ed5ng chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng nu\u00f4i tr\u1ed3ng, ch\u1ebf bi\u1ebfn s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 n\u00f4ng nghi\u1ec7p. t\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft theo ng\u00e0nh kinh doanh n\u00f4ng nghi\u1ec7p (tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, ch\u1ebf bi\u1ebfn,…), theo \u0111\u1ecba \u0111i\u1ec3m ph\u00e1t sinh chi ph\u00ed (ph\u00e2n x\u01b0\u1edfng, \u0111\u1ed9i s\u1ea3n xu\u1ea5t,…), chi ti\u1ebft theo t\u1eebng lo\u1ea1i c\u00e2y con v\u00e0 t\u1eebng lo\u1ea1i s\u1ea3n ph\u1ea9m, t\u1eebng s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5.<\/span><\/p>\n

b) Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t th\u1ef1c t\u1ebf c\u1ee7a s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh v\u00e0o cu\u1ed1i v\u1ee5 thu ho\u1ea1ch, ho\u1eb7c cu\u1ed1i n\u0103m. S\u1ea3n ph\u1ea9m thu ho\u1ea1ch n\u0103m n\u00e0o th\u00ec t\u00ednh gi\u00e1 th\u00e0nh trong n\u0103m \u0111\u00f3 ngh\u0129a l\u00e0 chi ph\u00ed chi ra trong n\u0103m nay nh\u01b0ng n\u0103m sau m\u1edbi thu ho\u1ea1ch s\u1ea3n ph\u1ea9m th\u00ec n\u0103m sau m\u1edbi t\u00ednh gi\u00e1 th\u00e0nh.<\/span><\/p>\n

c) \u0110\u1ed1i v\u1edbi ng\u00e0nh tr\u1ed3ng tr\u1ecdt, chi ph\u00ed ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft theo 3 lo\u1ea1i c\u00e2y:<\/span>
\n– C\u00e2y ng\u1eafn ng\u00e0y (l\u00faa, khoai, s\u1eafn,…);<\/span>
\n– C\u00e2y tr\u1ed3ng m\u1ed9t l\u1ea7n thu ho\u1ea1ch nhi\u1ec1u l\u1ea7n (d\u1ee9a, chu\u1ed1i,…); <\/span>
\n– C\u00e2y l\u00e2u n\u0103m (ch\u00e8, c\u00e0 ph\u00ea, cao su, h\u1ed3 ti\u00eau, c\u00e2y \u0103n qu\u1ea3,…).<\/span><\/p>\n

\u0110\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i c\u00e2y tr\u1ed3ng 2, 3 v\u1ee5 trong m\u1ed9t n\u0103m, ho\u1eb7c tr\u1ed3ng n\u0103m nay, n\u0103m sau m\u1edbi thu ho\u1ea1ch, ho\u1eb7c lo\u1ea1i c\u00e2y v\u1eeba c\u00f3 di\u1ec7n t\u00edch tr\u1ed3ng m\u1edbi, v\u1eeba c\u00f3 di\u1ec7n t\u00edch ch\u0103m s\u00f3c thu ho\u1ea1ch trong c\u00f9ng m\u1ed9t n\u0103m,… th\u00ec ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf \u0111\u1ec3 ghi ch\u00e9p, ph\u1ea3n \u00e1nh r\u00f5 r\u00e0ng chi ph\u00ed c\u1ee7a v\u1ee5 n\u00e0y v\u1edbi v\u1ee5 kh\u00e1c, c\u1ee7a di\u1ec7n t\u00edch n\u00e0y v\u1edbi di\u1ec7n t\u00edch kh\u00e1c, c\u1ee7a n\u0103m tr\u01b0\u1edbc v\u1edbi n\u0103m nay v\u00e0 n\u0103m sau,…<\/span><\/p>\n

d) Kh\u00f4ng ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y chi ph\u00ed khai hoang, tr\u1ed3ng m\u1edbi v\u00e0 ch\u0103m s\u00f3c c\u00e2y l\u00e2u n\u0103m \u0111ang trong th\u1eddi k\u1ef3 XDCB, chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p, chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh, chi ph\u00ed kh\u00e1c.<\/span><\/p>\n

\u0111) V\u1ec1 nguy\u00ean t\u1eafc, chi ph\u00ed s\u1ea3n xu\u1ea5t ng\u00e0nh tr\u1ed3ng tr\u1ecdt \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft v\u00e0o b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n 154 “Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang” theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed. \u0110\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 lo\u1ea1i chi ph\u00ed c\u00f3 li\u00ean quan \u0111\u1ebfn nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng h\u1ea1ch to\u00e1n, ho\u1eb7c li\u00ean quan \u0111\u1ebfn nhi\u1ec1u v\u1ee5, nhi\u1ec1u th\u1eddi k\u1ef3 th\u00ec ph\u1ea3i ph\u1ea3n \u00e1nh tr\u00ean c\u00e1c t\u00e0i kho\u1ea3n ri\u00eang, sau \u0111\u00f3 ph\u00e2n b\u1ed5 v\u00e0o gi\u00e1 th\u00e0nh c\u1ee7a c\u00e1c lo\u1ea1i s\u1ea3n ph\u1ea9m li\u00ean quan nh\u01b0: Chi ph\u00ed t\u01b0\u1edbi ti\u00eau n\u01b0\u1edbc, chi ph\u00ed chu\u1ea9n b\u1ecb \u0111\u1ea5t v\u00e0 tr\u1ed3ng m\u1edbi n\u0103m \u0111\u1ea7u c\u1ee7a nh\u1eefng c\u00e2y tr\u1ed3ng m\u1ed9t l\u1ea7n, thu ho\u1ea1ch nhi\u1ec1u l\u1ea7n (chi ph\u00ed n\u00e0y kh\u00f4ng thu\u1ed9c v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB),…<\/span><\/p>\n

e) Tr\u00ean c\u00f9ng m\u1ed9t di\u1ec7n t\u00edch canh t\u00e1c, n\u1ebfu tr\u1ed3ng xen t\u1eeb hai lo\u1ea1i c\u00e2y n\u00f4ng nghi\u1ec7p ng\u1eafn ng\u00e0y tr\u1edf l\u00ean th\u00ec nh\u1eefng chi ph\u00ed ph\u00e1t sinh c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn lo\u1ea1i c\u00e2y n\u00e0o th\u00ec t\u1eadp h\u1ee3p ri\u00eang cho lo\u1ea1i c\u00e2y \u0111\u00f3 (nh\u01b0: H\u1ea1t gi\u1ed1ng, chi ph\u00ed gieo tr\u1ed3ng, thu ho\u1ea1ch,…), chi ph\u00ed ph\u00e1t sinh chung cho nhi\u1ec1u lo\u1ea1i c\u00e2y (chi ph\u00ed c\u00e0y b\u1eeba, t\u01b0\u1edbi ti\u00eau n\u01b0\u1edbc,…) th\u00ec \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p ri\u00eang v\u00e0 ph\u00e2n b\u1ed5 cho t\u1eebng lo\u1ea1i c\u00e2y theo di\u1ec7n t\u00edch gieo tr\u1ed3ng, ho\u1eb7c theo m\u1ed9t ti\u00eau th\u1ee9c ph\u00f9 h\u1ee3p.<\/span><\/p>\n

g) \u0110\u1ed1i v\u1edbi c\u00e2y l\u00e2u n\u0103m, qu\u00e1 tr\u00ecnh t\u1eeb khi l\u00e0m \u0111\u1ea5t, gieo tr\u1ed3ng, ch\u0103m s\u00f3c \u0111\u1ebfn khi b\u1eaft \u0111\u1ea7u c\u00f3 s\u1ea3n ph\u1ea9m (thu, b\u00f3i) th\u00ec \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n nh\u01b0 qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 XDCB \u0111\u1ec3 h\u00ecnh th\u00e0nh n\u00ean TSC\u0110 \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p chi ph\u00ed \u1edf TK 241 \u201cXDCB d\u1edf dang”. Chi ph\u00ed cho v\u01b0\u1eddn c\u00e2y l\u00e2u n\u0103m trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh bao g\u1ed3m c\u00e1c chi ph\u00ed cho kh\u00e2u ch\u0103m s\u00f3c, kh\u00e2u thu ho\u1ea1ch.<\/span><\/p>\n

h) Khi h\u1ea1ch to\u00e1n chi ph\u00ed ng\u00e0nh ch\u0103n nu\u00f4i tr\u00ean t\u00e0i kho\u1ea3n 154 c\u1ea7n ch\u00fa \u00fd m\u1ed9t s\u1ed1 \u0111i\u1ec3m sau:<\/span>
\n– H\u1ea1ch to\u00e1n chi ph\u00ed ch\u0103n nu\u00f4i ph\u1ea3i chi ti\u1ebft cho t\u1eebng lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng ch\u0103n nu\u00f4i (nh\u01b0 ch\u0103n nu\u00f4i tr\u00e2u b\u00f2, ch\u0103n nu\u00f4i l\u1ee3n,…), theo t\u1eebng nh\u00f3m ho\u1eb7c t\u1eebng lo\u1ea1i gia s\u00fac, gia c\u1ea7m;<\/span>
\n– S\u00fac v\u1eadt con c\u1ee7a \u0111\u00e0n s\u00fac v\u1eadt c\u01a1 b\u1ea3n hay nu\u00f4i b\u00e9o \u0111\u1ebb ra sau khi t\u00e1ch m\u1eb9 \u0111\u01b0\u1ee3c m\u1edf s\u1ed5 chi ti\u1ebft theo d\u00f5i ri\u00eang theo gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf; <\/span>
\n– \u0110\u1ed1i v\u1edbi s\u00fac v\u1eadt c\u01a1 b\u1ea3n khi \u0111\u00e0o th\u1ea3i chuy\u1ec3n th\u00e0nh s\u00fac v\u1eadt nu\u00f4i l\u1edbn, nu\u00f4i b\u00e9o \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 154 theo gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a s\u00fac v\u1eadt c\u01a1 b\u1ea3n;<\/span>
\n– \u0110\u1ed1i t\u01b0\u1ee3ng t\u00ednh gi\u00e1 th\u00e0nh trong ng\u00e0nh ch\u0103n nu\u00f4i l\u00e0: 1 kg s\u1eefa t\u01b0\u01a1i, 1 con b\u00f2 con ti\u00eau chu\u1ea9n, gi\u00e1 th\u00e0nh 1 kg th\u1ecbt t\u0103ng, gi\u00e1 th\u00e0nh 1 kg th\u1ecbt h\u01a1i, gi\u00e1 th\u00e0nh 1 ng\u00e0y\/con ch\u0103n nu\u00f4i,…<\/span><\/p>\n

i) Ph\u1ea7n chi ph\u00ed nguy\u00ean 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, 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 gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m m\u00e0 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n.<\/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 N\u00f4ng nghi\u1ec7p
\n<\/span><\/strong>T\u1ea1i Kho\u1ea3n 8 \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 N\u00f4ng nghi\u1ec7p nh\u01b0 sau:<\/span>
\n<\/span><\/strong><\/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 t\u00ednh v\u00e0 k\u1ebft chuy\u1ec3n chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp theo \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh, 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 t\u00ednh v\u00e0 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) 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 chi ph\u00ed s\u1ea3n xu\u1ea5t chung 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>
\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

d) Tr\u1ecb gi\u00e1 s\u1ea3n ph\u1ea9m ph\u1ee5 thu h\u1ed3i, 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

\u0111) Tr\u1ecb gi\u00e1 ph\u1ebf li\u1ec7u thu h\u1ed3i, nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u xu\u1ea5t thu\u00ea ngo\u00e0i gia c\u00f4ng xong 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\u00fac v\u1eadt con v\u00e0 s\u00fac v\u1eadt nu\u00f4i b\u00e9o chuy\u1ec3n sang s\u00fac v\u1eadt l\u00e0m vi\u1ec7c, ho\u1eb7c s\u00fac v\u1eadt sinh s\u1ea3n, ghi:<\/span>
\nN\u1ee3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh (2116 )<\/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) Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t th\u1ef1c t\u1ebf s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t xong nh\u1eadp kho ho\u1eb7c ti\u00eau th\u1ee5 ngay, ghi: <\/span>
\nN\u1ee3 TK 155 – Th\u00e0nh ph\u1ea9m<\/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

h)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 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

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

Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf ch\u1ee7 y\u1ebfu \u1edf t\u00e0i kho\u1ea3n 154 trong ng\u00e0nh N\u00f4ng nghi\u1ec7p t\u01b0\u01a1ng t\u1ef1 nh\u01b0 \u0111\u1ed1i v\u1edbi ng\u00e0nh C\u00f4ng nghi\u1ec7p.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n C\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang trong ng\u00e0nh n\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":[465,470],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4235"}],"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=4235"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4235\/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=4235"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4235"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}