{"id":4268,"date":"2015-07-25T09:55:27","date_gmt":"2015-07-25T09:55:27","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4268"},"modified":"2015-07-25T14:25:51","modified_gmt":"2015-07-25T14:25:51","slug":"cach-hach-toan-chi-phi-san-xuat-kinh-doanh-do-dang-trong-nganh-dich-vu-tk-154","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4268","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang trong ng\u00e0nh d\u1ecbch v\u1ee5 – 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 d\u1ecbch v\u1ee5\u00a0– 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 d\u1ecbch v\u1ee5<\/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 c\u00e1c doanh nghi\u1ec7p kinh doanh d\u1ecbch v\u1ee5 nh\u01b0: Giao th\u00f4ng v\u1eadn t\u1ea3i, b\u01b0u \u0111i\u1ec7n, du l\u1ecbch, d\u1ecbch v\u1ee5,… T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 t\u1eadp h\u1ee3p t\u1ed5ng chi ph\u00ed (nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp, nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp, chi ph\u00ed s\u1ea3n xu\u1ea5t chung) v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh c\u1ee7a kh\u1ed1i l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 \u0111\u00e3 th\u1ef1c hi\u1ec7n.<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi ng\u00e0nh giao th\u00f4ng v\u1eadn t\u1ea3i, t\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 t\u1eadp h\u1ee3p chi ph\u00ed v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh v\u1ec1 v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng b\u1ed9 (\u00f4 t\u00f4, t\u00e0u \u0111i\u1ec7n, v\u1eadn t\u1ea3i b\u1eb1ng ph\u01b0\u01a1ng ti\u1ec7n th\u00f4 s\u01a1 kh\u00e1c…) v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng s\u1eaft, \u0111\u01b0\u1eddng thu\u1ef7, \u0111\u01b0\u1eddng h\u00e0ng kh\u00f4ng, v\u1eadn t\u1ea3i \u0111\u01b0\u1eddng \u1ed1ng,… T\u00e0i kho\u1ea3n 154 \u00e1p d\u1ee5ng cho ng\u00e0nh giao th\u00f4ng v\u1eadn t\u1ea3i ph\u1ea3i \u0111\u01b0\u1ee3c m\u1edf chi ti\u1ebft cho t\u1eebng lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng (v\u1eadn t\u1ea3i h\u00e0nh kh\u00e1ch, v\u1eadn t\u1ea3i h\u00e0ng ho\u00e1,…) theo t\u1eebng doanh nghi\u1ec7p ho\u1eb7c b\u1ed9 ph\u1eadn kinh doanh d\u1ecbch v\u1ee5.<\/span><\/p>\n

c) Trong qu\u00e1 tr\u00ecnh v\u1eadn t\u1ea3i, s\u0103m l\u1ed1p b\u1ecb hao m\u00f2n v\u1edbi m\u1ee9c \u0111\u1ed9 nhanh h\u01a1n m\u1ee9c kh\u1ea5u hao \u0111\u1ea7u xe n\u00ean th\u01b0\u1eddng ph\u1ea3i thay th\u1ebf nhi\u1ec1u l\u1ea7n nh\u01b0ng gi\u00e1 tr\u1ecb s\u0103m l\u1ed1p thay th\u1ebf kh\u00f4ng t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh v\u1eadn t\u1ea3i ngay m\u1ed9t l\u00fac khi xu\u1ea5t d\u00f9ng thay th\u1ebf, m\u00e0 ph\u1ea3i chuy\u1ec3n d\u1ea7n t\u1eebng th\u00e1ng. V\u00ec v\u1eady, h\u00e0ng th\u00e1ng c\u00e1c doanh nghi\u1ec7p v\u1eadn t\u1ea3i \u00f4t\u00f4 \u0111\u01b0\u1ee3c tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u0103m l\u1ed1p v\u00e0o gi\u00e1 th\u00e0nh v\u1eadn t\u1ea3i (chi ph\u00ed ph\u1ea3i tr\u1ea3) theo quy \u0111\u1ecbnh c\u1ee7a ch\u1ebf \u0111\u1ed9 t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh.<\/span><\/p>\n

d) Ph\u1ea7n 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 ph\u1ea7n 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

\u0111) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh du l\u1ecbch, t\u00e0i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c m\u1edf chi ti\u1ebft theo t\u1eebng lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng nh\u01b0: H\u01b0\u1edbng d\u1eabn du l\u1ecbch, kinh doanh kh\u00e1ch s\u1ea1n, kinh doanh v\u1eadn t\u1ea3i du l\u1ecbch,…<\/span><\/p>\n

e) Trong ho\u1ea1t \u0111\u1ed9ng kinh doanh kh\u00e1ch s\u1ea1n, t\u00e0i kho\u1ea3n 154 ph\u1ea3i m\u1edf chi ti\u1ebft theo t\u1eebng lo\u1ea1i d\u1ecbch v\u1ee5 nh\u01b0: Ho\u1ea1t \u0111\u1ed9ng \u0103n, u\u1ed1ng, d\u1ecbch v\u1ee5 bu\u1ed3ng ngh\u1ec9, d\u1ecbch v\u1ee5 vui ch\u01a1i gi\u1ea3i tr\u00ed, ph\u1ee5c v\u1ee5 kh\u00e1c (gi\u1eb7t, l\u00e0, c\u1eaft t\u00f3c, \u0111i\u1ec7n t\u00edn, th\u1ec3 thao,…).<\/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 kinh doanh d\u1ecbch v\u1ee5<\/strong><\/span><\/h2>\n

T\u1ea1i Kho\u1ea3n 9 \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 D\u1ecbch v\u1ee5\u00a0nh\u01b0 sau:<\/span><\/p>\n

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf ch\u1ee7 y\u1ebfu \u1edf t\u00e0i kho\u1ea3n 154 \u1edf c\u00e1c doanh nghi\u1ec7p thu\u1ed9c ng\u00e0nh kinh doanh d\u1ecbch v\u1ee5 t\u01b0\u01a1ng t\u1ef1 nh\u01b0 \u0111\u1ed1i v\u1edbi ng\u00e0nh c\u00f4ng nghi\u1ec7p. Ngo\u00e0i ra c\u1ea7n ch\u00fa \u00fd:<\/span><\/p>\n

a) Nghi\u1ec7p v\u1ee5 k\u1ebft chuy\u1ec3n gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf c\u1ee7a kh\u1ed1i l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 \u0111\u00e3 ho\u00e0n th\u00e0nh v\u00e0 \u0111\u00e3 chuy\u1ec3n giao cho ng\u01b0\u1eddi mua v\u00e0 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n trong k\u1ef3, 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

b) Khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 641, 642<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/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 d\u1ecbch v\u1ee5 – 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":4403,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[472,465],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4268"}],"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=4268"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4268\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4403"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4268"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4268"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}