{"id":4275,"date":"2015-07-25T10:02:33","date_gmt":"2015-07-25T10:02:33","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4275"},"modified":"2015-07-25T14:28:03","modified_gmt":"2015-07-25T14:28:03","slug":"cach-hach-toan-chi-phi-san-xuat-kinh-doanh-do-dang-trong-nganh-xay-dung-tk-154","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4275","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang trong ng\u00e0nh x\u00e2y d\u1ef1ng – 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 x\u00e2y d\u1ef1ng – 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 x\u00e2y d\u1ef1ng<\/strong><\/span><\/h2>\n

a) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh x\u00e2y l\u1eafp quy \u0111\u1ecbnh ch\u1ec9 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean, kh\u00f4ng \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3 n\u00ean t\u00e0i kho\u1ea3n 154 d\u00f9ng \u0111\u1ec3 t\u1eadp 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 xu\u1ea5t s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp c\u00f4ng nghi\u1ec7p, d\u1ecbch v\u1ee5 c\u1ee7a doanh nghi\u1ec7p x\u00e2y l\u1eafp.<\/span><\/p>\n

b) Ph\u1ea7n 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\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 c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp 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

c) T\u00e0i kho\u1ea3n n\u00e0y trong ng\u00e0nh X\u00e2y l\u1eafp c\u00f3 4 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1541 – X\u00e2y l\u1eafp: D\u00f9ng \u0111\u1ec3 t\u1eadp h\u1ee3p chi ph\u00ed, t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp v\u00e0 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp d\u1edf dang cu\u1ed1i k\u1ef3;<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1542 – S\u1ea3n ph\u1ea9m kh\u00e1c: D\u00f9ng \u0111\u1ec3 t\u1eadp h\u1ee3p chi ph\u00ed, t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m kh\u00e1c v\u00e0 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m kh\u00e1c d\u1edf dang cu\u1ed1i k\u1ef3 (th\u00e0nh ph\u1ea9m, c\u1ea5u ki\u1ec7n x\u00e2y l\u1eafp,…);<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1543 – D\u1ecbch v\u1ee5: D\u00f9ng \u0111\u1ec3 t\u1eadp h\u1ee3p chi ph\u00ed, t\u00ednh gi\u00e1 th\u00e0nh d\u1ecbch v\u1ee5 v\u00e0 ph\u1ea3n \u00e1nh chi ph\u00ed d\u1ecbch v\u1ee5 d\u1edf dang cu\u1ed1i k\u1ef3;<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1544 – Chi ph\u00ed b\u1ea3o h\u00e0nh x\u00e2y l\u1eafp: D\u00f9ng \u0111\u1ec3 t\u1eadp h\u1ee3p chi ph\u00ed b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng, l\u1eafp \u0111\u1eb7t th\u1ef1c t\u1ebf ph\u00e1t sinh trong k\u1ef3 v\u00e0 gi\u00e1 tr\u1ecb c\u00f4ng tr\u00ecnh b\u1ea3o h\u00e0nh x\u00e2y l\u1eafp c\u00f2n d\u1edf dang cu\u1ed1i k\u1ef3.<\/span><\/p>\n

d) Vi\u1ec7c t\u1eadp h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t, t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp ph\u1ea3i theo t\u1eebng c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh v\u00e0 theo kho\u1ea3n m\u1ee5c gi\u00e1 th\u00e0nh quy \u0111\u1ecbnh trong gi\u00e1 tr\u1ecb d\u1ef1 to\u00e1n x\u00e2y l\u1eafp, g\u1ed3m:<\/span>
\n– Chi ph\u00ed v\u1eadt li\u1ec7u;<\/span>
\n– Chi ph\u00ed nh\u00e2n c\u00f4ng;<\/span>
\n– Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng;<\/span>
\n– Ch\u00ed ph\u00ed chung.<\/span><\/p>\n

Ri\u00eang chi ph\u00ed chung \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n 1541 “X\u00e2y l\u1eafp”: Ch\u1ec9 bao g\u1ed3m chi ph\u00ed chung ph\u00e1t sinh \u1edf \u0111\u1ed9i nh\u1eadn th\u1ea7u ho\u1eb7c c\u00f4ng tr\u01b0\u1eddng x\u00e2y l\u1eafp. C\u00f2n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p x\u00e2y l\u1eafp (l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn c\u1ee7a chi ph\u00ed chung) \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n 642 “Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p”. Chi ph\u00ed n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n v\u00e0o b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n 911 “X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh” tham gia v\u00e0o gi\u00e1 th\u00e0nh to\u00e0n b\u1ed9 s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh v\u00e0 b\u00e1n ra trong k\u1ef3.<\/span><\/p>\n

\u0111) Ch\u1ee7 \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n n\u00e0y \u0111\u1ec3 t\u1eadp h\u1ee3p chi ph\u00ed x\u00e2y d\u1ef1ng th\u00e0nh ph\u1ea9m b\u1ea5t \u0111\u1ed9ng s\u1ea3n. Tr\u01b0\u1eddng h\u1ee3p b\u1ea5t \u0111\u1ed9ng s\u1ea3n x\u00e2y d\u1ef1ng s\u1eed d\u1ee5ng cho nhi\u1ec1u m\u1ee5c \u0111\u00edch (l\u00e0m v\u0103n ph\u00f2ng, cho thu\u00ea ho\u1eb7c \u0111\u1ec3 b\u00e1n, v\u00ed d\u1ee5 nh\u01b0 t\u00f2a nh\u00e0 chung c\u01b0 h\u1ed7n h\u1ee3p) th\u00ec th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc:<\/span><\/p>\n

– N\u1ebfu \u0111\u1ee7 c\u0103n c\u1ee9 \u0111\u1ec3 h\u1ea1ch to\u00e1n ri\u00eang ho\u1eb7c x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u1ef7 tr\u1ecdng c\u1ee7a ph\u1ea7n chi ph\u00ed x\u00e2y d\u1ef1ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ec3 b\u00e1n (th\u00e0nh ph\u1ea9m b\u1ea5t \u0111\u1ed9ng s\u1ea3n) v\u00e0 ph\u1ea7n chi ph\u00ed x\u00e2y d\u1ef1ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ec3 cho thu\u00ea ho\u1eb7c l\u00e0m v\u0103n ph\u00f2ng (TSC\u0110 ho\u1eb7c b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0) th\u00ec ph\u1ea3i h\u1ea1ch to\u00e1n ri\u00eang tr\u00ean TK 154 ph\u1ea7n chi ph\u00ed x\u00e2y d\u1ef1ng th\u00e0nh ph\u1ea9m b\u1ea5t \u0111\u1ed9ng s\u1ea3n. Ph\u1ea7n chi ph\u00ed x\u00e2y d\u1ef1ng TSC\u0110 ho\u1eb7c b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh ri\u00eang tr\u00ean TK 241 – X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng h\u1ea1ch to\u00e1n ri\u00eang ho\u1eb7c x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u1ef7 tr\u1ecdng chi ph\u00ed x\u00e2y d\u1ef1ng cho c\u00e1c c\u1ea5u ph\u1ea7n th\u00e0nh ph\u1ea9m b\u1ea5t \u0111\u1ed9ng s\u1ea3n, TSC\u0110 ho\u1eb7c b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 th\u00ec k\u1ebf to\u00e1n t\u1eadp h\u1ee3p chi ph\u00ed ph\u00e1t sinh li\u00ean quan tr\u1ef1c ti\u1ebfp t\u1edbi vi\u1ec7c \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng tr\u00ean TK 241. Khi c\u00f4ng tr\u00ecnh, d\u1ef1 \u00e1n ho\u00e0n th\u00e0nh b\u00e0n giao \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, k\u1ebf to\u00e1n c\u0103n c\u1ee9 c\u00e1ch th\u1ee9c s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n trong th\u1ef1c t\u1ebf \u0111\u1ec3 k\u1ebft chuy\u1ec3n chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng ph\u00f9 h\u1ee3p v\u1edbi b\u1ea3n ch\u1ea5t c\u1ee7a t\u1eebng lo\u1ea1i t\u00e0i s\u1ea3n.<\/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 x\u00e2y d\u1ef1ng<\/strong><\/span><\/h2>\n

T\u1ea1i Kho\u1ea3n 10 \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 X\u00e2y d\u1ef1ng nh\u01b0 sau:<\/span><\/p>\n

4.1. Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n t\u1eadp h\u1ee3p chi ph\u00ed x\u00e2y l\u1eafp (b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n 1541 \u201cX\u00e2y l\u1eafp\u201d):<\/span><\/p>\n

a) H\u1ea1ch to\u00e1n kho\u1ea3n m\u1ee5c nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp:<\/span><\/p>\n

– Kho\u1ea3n m\u1ee5c chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp bao g\u1ed3m: Gi\u00e1 tr\u1ecb th\u1ef1c t\u1ebf c\u1ee7a v\u1eadt li\u1ec7u ch\u00ednh, v\u1eadt li\u1ec7u ph\u1ee5, c\u00e1c c\u1ea5u ki\u1ec7n ho\u1eb7c c\u00e1c b\u1ed9 ph\u1eadn r\u1eddi, v\u1eadt li\u1ec7u lu\u00e2n chuy\u1ec3n tham gia c\u1ea5u th\u00e0nh th\u1ef1c th\u1ec3 s\u1ea3n ph\u1ea9m x\u00e2y, l\u1eafp ho\u1eb7c gi\u00fap cho vi\u1ec7c th\u1ef1c hi\u1ec7n v\u00e0 ho\u00e0n th\u00e0nh kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y, l\u1eafp (kh\u00f4ng k\u1ec3 v\u1eadt li\u1ec7u ph\u1ee5 cho m\u00e1y m\u00f3c, ph\u01b0\u01a1ng ti\u1ec7n thi c\u00f4ng v\u00e0 nh\u1eefng v\u1eadt li\u1ec7u t\u00ednh trong chi ph\u00ed chung).<\/span><\/p>\n

– Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n kho\u1ea3n m\u1ee5c nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp: Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u s\u1eed d\u1ee5ng cho x\u00e2y d\u1ef1ng h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh n\u00e0o ph\u1ea3i t\u00ednh tr\u1ef1c ti\u1ebfp cho s\u1ea3n ph\u1ea9m h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh \u0111\u00f3 tr\u00ean c\u01a1 s\u1edf ch\u1ee9ng t\u1eeb g\u1ed1c theo s\u1ed1 l\u01b0\u1ee3ng th\u1ef1c t\u1ebf \u0111\u00e3 s\u1eed d\u1ee5ng v\u00e0 theo gi\u00e1 th\u1ef1c t\u1ebf xu\u1ea5t kho (gi\u00e1 b\u00ecnh qu\u00e2n gia quy\u1ec1n; Gi\u00e1 nh\u1eadp tr\u01b0\u1edbc, xu\u1ea5t tr\u01b0\u1edbc, th\u1ef1c t\u1ebf \u0111\u00edch danh).<\/span><\/p>\n

– Cu\u1ed1i k\u1ef3 h\u1ea1ch to\u00e1n ho\u1eb7c khi c\u00f4ng tr\u00ecnh ho\u00e0n th\u00e0nh, ti\u1ebfn h\u00e0nh ki\u1ec3m k\u00ea s\u1ed1 v\u1eadt li\u1ec7u c\u00f2n l\u1ea1i t\u1ea1i n\u01a1i s\u1ea3n xu\u1ea5t (n\u1ebfu c\u00f3) \u0111\u1ec3 ghi gi\u1ea3m tr\u1eeb chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp xu\u1ea5t s\u1eed d\u1ee5ng cho c\u00f4ng tr\u00ecnh.<\/span><\/p>\n

– Trong \u0111i\u1ec1u ki\u1ec7n th\u1ef1c t\u1ebf s\u1ea3n xu\u1ea5t x\u00e2y l\u1eafp kh\u00f4ng cho ph\u00e9p t\u00ednh chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp cho t\u1eebng c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh th\u00ec doanh nghi\u1ec7p c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 v\u1eadt li\u1ec7u cho \u0111\u1ed1i t\u01b0\u1ee3ng s\u1eed d\u1ee5ng theo ti\u00eau th\u1ee9c h\u1ee3p l\u00fd (t\u1ef7 l\u1ec7 v\u1edbi \u0111\u1ecbnh m\u1ee9c ti\u00eau hao nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u,…).<\/span><\/p>\n

– C\u0103n c\u1ee9 v\u00e0o B\u1ea3ng ph\u00e2n b\u1ed5 v\u1eadt li\u1ec7u cho t\u1eebng c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, ghi:<\/span>
\nN\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang (chi ph\u00ed v\u1eadt li\u1ec7u) <\/span>
\nN\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (chi ph\u00ed NVL tr\u1ef1c ti\u1ebfp 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) H\u1ea1ch to\u00e1n kho\u1ea3n m\u1ee5c chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp: H\u1ea1ch to\u00e1n t\u01b0\u01a1ng t\u1ef1 nh\u01b0 ng\u00e0nh c\u00f4ng nghi\u1ec7p<\/span><\/p>\n

c) H\u1ea1ch to\u00e1n kho\u1ea3n m\u1ee5c chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng:<\/span><\/p>\n

– Kho\u1ea3n m\u1ee5c chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng bao g\u1ed3m: Chi ph\u00ed cho c\u00e1c m\u00e1y thi c\u00f4ng nh\u1eb1m th\u1ef1c hi\u1ec7n kh\u1ed1i l\u01b0\u1ee3ng c\u00f4ng t\u00e1c x\u00e2y l\u1eafp b\u1eb1ng m\u00e1y. M\u00e1y m\u00f3c thi c\u00f4ng l\u00e0 lo\u1ea1i m\u00e1y tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5 x\u00e2y l\u1eafp c\u00f4ng tr\u00ecnh. \u0110\u00f3 l\u00e0 nh\u1eefng m\u00e1y m\u00f3c chuy\u1ec3n \u0111\u1ed9ng b\u1eb1ng \u0111\u1ed9ng c\u01a1 h\u01a1i n\u01b0\u1edbc, diezen, x\u0103ng, \u0111i\u1ec7n,… (k\u1ec3 c\u1ea3 lo\u1ea1i m\u00e1y ph\u1ee5c v\u1ee5 x\u00e2y, l\u1eafp).<\/span><\/p>\n

– Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng bao g\u1ed3m: Chi ph\u00ed th\u01b0\u1eddng xuy\u00ean v\u00e0 chi ph\u00ed t\u1ea1m th\u1eddi. Chi ph\u00ed th\u01b0\u1eddng xuy\u00ean cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00e1y thi c\u00f4ng, g\u1ed3m: Chi ph\u00ed nh\u00e2n c\u00f4ng \u0111i\u1ec1u khi\u1ec3n m\u00e1y, ph\u1ee5c v\u1ee5 m\u00e1y,…; Chi ph\u00ed v\u1eadt li\u1ec7u; Chi ph\u00ed c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5; Chi ph\u00ed kh\u1ea5u hao TSC\u0110; Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i (chi ph\u00ed s\u1eeda ch\u1eefa nh\u1ecf, \u0111i\u1ec7n, n\u01b0\u1edbc, b\u1ea3o hi\u1ec3m xe, m\u00e1y,…); Chi ph\u00ed kh\u00e1c b\u1eb1ng ti\u1ec1n.<\/span><\/p>\n

– Chi ph\u00ed t\u1ea1m th\u1eddi cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a m\u00e1y thi c\u00f4ng, g\u1ed3m: Chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn m\u00e1y thi c\u00f4ng (\u0111\u1ea1i tu, trung tu,…) kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n ghi t\u0103ng nguy\u00ean gi\u00e1 m\u00e1y thi c\u00f4ng; Chi ph\u00ed c\u00f4ng tr\u00ecnh t\u1ea1m th\u1eddi cho m\u00e1y thi c\u00f4ng (l\u1ec1u, l\u00e1n, b\u1ec7, \u0111\u01b0\u1eddng ray ch\u1ea1y m\u00e1y,…). Chi ph\u00ed t\u1ea1m th\u1eddi c\u1ee7a m\u00e1y c\u00f3 th\u1ec3 ph\u00e1t sinh tr\u01b0\u1edbc (\u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o b\u00ean N\u1ee3 t\u00e0i kho\u1ea3n 242) sau \u0111\u00f3 s\u1ebd ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o N\u1ee3 t\u00e0i kho\u1ea3n 623 “Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng”; Ho\u1eb7c ph\u00e1t sinh sau, nh\u01b0ng ph\u1ea3i t\u00ednh tr\u01b0\u1edbc v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t x\u00e2y l\u1eafp trong k\u1ef3 (do li\u00ean quan t\u1edbi vi\u1ec7c s\u1eed d\u1ee5ng th\u1ef1c t\u1ebf m\u00e1y m\u00f3c thi c\u00f4ng trong k\u1ef3). Tr\u01b0\u1eddng h\u1ee3p n\u00e0y ph\u1ea3i ti\u1ebfn h\u00e0nh tr\u00edch tr\u01b0\u1edbc chi ph\u00ed, ghi C\u00f3 t\u00e0i kho\u1ea3n 352 “D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3”, N\u1ee3 t\u00e0i kho\u1ea3n 623 “Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng”.<\/span><\/p>\n

– Vi\u1ec7c t\u1eadp h\u1ee3p chi ph\u00ed v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh v\u1ec1 chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n ri\u00eang bi\u1ec7t theo t\u1eebng m\u00e1y thi c\u00f4ng (xem h\u01b0\u1edbng d\u1eabn \u1edf ph\u1ea7n T\u00e0i kho\u1ea3n 623 “Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng”).<\/span><\/p>\n

– C\u0103n c\u1ee9 v\u00e0o B\u1ea3ng ph\u00e2n b\u1ed5 chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng (chi ph\u00ed th\u1ef1c t\u1ebf ca m\u00e1y) t\u00ednh cho t\u1eebng c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, 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 (s\u1ed1 chi ph\u00ed tr\u00ean m\u1ee9c b\u00ecnh th\u01b0\u1eddng)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 623 – Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng.<\/span><\/p>\n

d) H\u1ea1ch to\u00e1n kho\u1ea3n m\u1ee5c chi ph\u00ed s\u1ea3n xu\u1ea5t chung:<\/span><\/p>\n

– Chi ph\u00ed s\u1ea3n xu\u1ea5t chung ph\u1ea3n \u00e1nh chi ph\u00ed s\u1ea3n xu\u1ea5t c\u1ee7a \u0111\u1ed9i, c\u00f4ng tr\u01b0\u1eddng x\u00e2y d\u1ef1ng g\u1ed3m: L\u01b0\u01a1ng nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd ph\u00e2n x\u01b0\u1edfng, t\u1ed5, \u0111\u1ed9i x\u00e2y d\u1ef1ng; Kho\u1ea3n tr\u00edch b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n \u0111\u01b0\u1ee3c t\u00ednh theo t\u1ec9 l\u1ec7 quy \u0111\u1ecbnh tr\u00ean ti\u1ec1n l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3 c\u00f4ng nh\u00e2n tr\u1ef1c ti\u1ebfp x\u00e2y l\u1eafp, nh\u00e2n vi\u00ean s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng v\u00e0 nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd ph\u00e2n x\u01b0\u1edfng, t\u1ed5, \u0111\u1ed9i; Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh d\u00f9ng chung cho ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u1ed9i v\u00e0 nh\u1eefng chi ph\u00ed kh\u00e1c li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng c\u1ee7a \u0111\u1ed9i,… Khi c\u00e1c chi ph\u00ed n\u00e0y ph\u00e1t sinh trong k\u1ef3, ghi:<\/span>
\nN\u1ee3 TK 627 – Chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 152, 153, 214, 242, 334, 338,…<\/span><\/p>\n

– Khi x\u00e1c \u0111\u1ecbnh s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp, ghi:<\/span>
\nN\u1ee3 TK 627 – Chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3.<\/span><\/p>\n

– Khi ph\u00e1t sinh chi ph\u00ed s\u1eeda ch\u1eefa v\u00e0 b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh, nh\u01b0 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, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n chi ph\u00ed c\u00f3 li\u00ean quan, ghi:<\/span>
\nN\u1ee3 TK 621 – Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp<\/span>
\nN\u1ee3 TK 622 – Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<\/span>
\nN\u1ee3 TK 623 – Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng<\/span>
\nN\u1ee3 TK 627 – Chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 112, 152, 153, 214, 331, 334, 338,…<\/span><\/p>\n

– Cu\u1ed1i k\u1ef3, k\u1ebft chuy\u1ec3n chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh trong k\u1ef3 v\u1ec1 nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp, 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 li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng s\u1eeda ch\u1eefa v\u00e0 b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp \u0111\u1ec3 t\u1ed5ng h\u1ee3p chi ph\u00ed s\u1eeda ch\u1eefa v\u00e0 b\u1ea3o h\u00e0nh v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh b\u1ea3o h\u00e0nh, 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 621 – Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 622 – Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 623 – Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 627 – Chi ph\u00ed s\u1ea3n xu\u1ea5t chung.<\/span><\/p>\n

– Khi c\u00f4ng vi\u1ec7c s\u1eeda ch\u1eefa b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh b\u00e0n giao cho kh\u00e1ch h\u00e0ng, ghi:<\/span>
\nN\u1ee3 TK 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 <\/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\u1ebft th\u1eddi h\u1ea1n b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp, n\u1ebfu c\u00f4ng tr\u00ecnh kh\u00f4ng ph\u1ea3i b\u1ea3o h\u00e0nh ho\u1eb7c s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 v\u1ec1 b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp l\u1edbn h\u01a1n chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch ph\u1ea3i ho\u00e0n nh\u1eadp, ghi:<\/span>
\nN\u1ee3 TK 352 – D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n

– Cu\u1ed1i k\u1ef3 h\u1ea1ch to\u00e1n, c\u0103n c\u1ee9 v\u00e0o B\u1ea3ng ph\u00e2n b\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t chung \u0111\u1ec3 ph\u00e2n b\u1ed5 v\u00e0 k\u1ebft chuy\u1ec3n chi ph\u00ed s\u1ea3n xu\u1ea5t chung cho c\u00e1c c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh c\u00f3 li\u00ean quan (t\u1ef7 l\u1ec7 v\u1edbi chi ph\u00ed nh\u00e2n c\u00f4ng), 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 ph\u00e2n b\u1ed5 kh\u00f4ng t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 627 – Chi ph\u00ed s\u1ea3n xu\u1ea5t chung.<\/span><\/p>\n

4.2. Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n v\u00e0 k\u1ebft chuy\u1ec3n chi ph\u00ed x\u00e2y l\u1eafp (b\u00ean C\u00f3 TK 1541 “X\u00e2y l\u1eafp”):<\/span><\/p>\n

a) C\u00e1c chi ph\u00ed c\u1ee7a h\u1ee3p \u0111\u1ed3ng kh\u00f4ng th\u1ec3 thu h\u1ed3i (v\u00ed d\u1ee5: Kh\u00f4ng \u0111\u1ee7 t\u00ednh th\u1ef1c thi v\u1ec1 m\u1eb7t ph\u00e1p l\u00fd nh\u01b0 c\u00f3 s\u1ef1 nghi ng\u1edd v\u1ec1 hi\u1ec7u l\u1ef1c c\u1ee7a n\u00f3, ho\u1eb7c h\u1ee3p \u0111\u1ed3ng m\u00e0 kh\u00e1ch h\u00e0ng kh\u00f4ng th\u1ec3 th\u1ef1c thi ngh\u0129a v\u1ee5 c\u1ee7a m\u00ecnh…) ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn ngay l\u00e0 chi ph\u00ed 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) Chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn t\u1eebng h\u1ee3p \u0111\u1ed3ng c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c gi\u1ea3m n\u1ebfu c\u00f3 c\u00e1c kho\u1ea3n thu kh\u00e1c kh\u00f4ng bao g\u1ed3m trong doanh thu c\u1ee7a h\u1ee3p \u0111\u1ed3ng. V\u00ed d\u1ee5: C\u00e1c kho\u1ea3n thu t\u1eeb vi\u1ec7c b\u00e1n nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u th\u1eeba v\u00e0 thanh l\u00fd m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb thi c\u00f4ng khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng:<\/span><\/p>\n

– Nh\u1eadp kho nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u th\u1eeba khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng, ghi:<\/span>
\nN\u1ee3 TK 152 – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u (theo gi\u00e1 g\u1ed1c)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/span><\/p>\n

– Ph\u1ebf li\u1ec7u thu h\u1ed3i nh\u1eadp kho, ghi:<\/span>
\nN\u1ee3 TK 152 – Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u (theo gi\u00e1 c\u00f3 th\u1ec3 thu h\u1ed3i)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p v\u1eadt li\u1ec7u th\u1eeba v\u00e0 ph\u1ebf li\u1ec7u thu h\u1ed3i kh\u00f4ng qua nh\u1eadp kho m\u00e0 b\u00e1n ngay, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n thu b\u00e1n v\u1eadt li\u1ec7u th\u1eeba v\u00e0 ph\u1ebf li\u1ec7u, ghi gi\u1ea3m chi ph\u00ed:<\/span>
\nN\u1ee3 c\u00e1c TK 111, 112, 131,… (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311)<\/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\u1ebf to\u00e1n thanh l\u00fd m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb thi c\u00f4ng chuy\u00ean d\u00f9ng cho m\u1ed9t h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng v\u00e0 TSC\u0110 n\u00e0y \u0111\u00e3 tr\u00edch kh\u1ea5u hao \u0111\u1ee7 theo nguy\u00ean gi\u00e1 khi k\u1ebft th\u00fac h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng:<\/span><\/p>\n

+ Ph\u1ea3n \u00e1nh s\u1ed1 thu v\u1ec1 thanh l\u00fd m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb thi c\u00f4ng, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 111, 112, 131,…<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/span><\/p>\n

+ Ph\u1ea3n \u00e1nh chi ph\u00ed thanh l\u00fd m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb (n\u1ebfu c\u00f3), 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)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112,\u2026<\/span><\/p>\n

+ Ghi gi\u1ea3m TSC\u0110 \u0111\u00e3 kh\u1ea5u hao h\u1ebft l\u00e0 m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb thi c\u00f4ng chuy\u00ean d\u00f9ng \u0111\u00e3 thanh l\u00fd, ghi:<\/span>
\nN\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 211 – TSC\u0110 h\u1eefu h\u00ecnh.<\/span><\/p>\n

c) Cu\u1ed1i k\u1ef3 h\u1ea1ch to\u00e1n, c\u0103n c\u1ee9 v\u00e0o gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp th\u1ef1c t\u1ebf ho\u00e0n th\u00e0nh \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n (b\u00e0n giao t\u1eebng ph\u1ea7n ho\u1eb7c to\u00e0n b\u1ed9 cho Ban qu\u1ea3n l\u00fd c\u00f4ng tr\u00ecnh – b\u00ean A); ho\u1eb7c b\u00e0n giao cho doanh nghi\u1ec7p nh\u1eadn th\u1ea7u ch\u00ednh n\u1ed9i b\u1ed9:<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p b\u00e0n giao cho B\u00ean A (k\u1ec3 c\u1ea3 b\u00e0n giao kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh theo h\u1ee3p \u0111\u1ed3ng kho\u00e1n n\u1ed9i b\u1ed9, cho doanh nghi\u1ec7p nh\u1eadn kho\u00e1n c\u00f3 t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n ri\u00eang), ghi:<\/span>
\nN\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 154 – Ch\u00ed ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang (1541).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh ch\u1edd b\u00e1n (x\u00e2y d\u1ef1ng nh\u00e0 \u0111\u1ec3 b\u00e1n,…) ho\u1eb7c s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh nh\u01b0ng ch\u01b0a b\u00e0n giao, c\u0103n c\u1ee9 v\u00e0o gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh ch\u1edd b\u00e1n, 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 (1541).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p b\u00e0n giao s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh cho doanh nghi\u1ec7p nh\u1eadn th\u1ea7u ch\u00ednh x\u00e2y l\u1eafp (c\u1ea5p tr\u00ean, \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9 – do th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng kho\u00e1n x\u00e2y l\u1eafp n\u1ed9i b\u1ed9, \u0111\u01a1n v\u1ecb nh\u1eadn kho\u00e1n c\u00f3 t\u1ed5 ch\u1ee9c k\u1ebf to\u00e1n ri\u00eang nh\u01b0ng ch\u1ec9 h\u1ea1ch to\u00e1n \u0111\u1ebfn gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t x\u00e2y l\u1eafp), ghi: <\/span>
\nN\u1ee3 TK 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9 (3368)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang (1541).<\/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 x\u00e2y d\u1ef1ng – TK 154 theo \u0110i\u1ec1u 27 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC<\/p>\n","protected":false},"author":7,"featured_media":4408,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[475,465],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4275"}],"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=4275"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4275\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4408"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4275"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4275"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}