{"id":4281,"date":"2015-07-25T10:08:17","date_gmt":"2015-07-25T10:08:17","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4281"},"modified":"2015-07-25T14:32:24","modified_gmt":"2015-07-25T14:32:24","slug":"cach-hach-toan-thanh-pham-tk-155","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4281","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n th\u00e0nh ph\u1ea9m – TK 155"},"content":{"rendered":"

K\u1ebf to\u00e1n Centax<\/a> xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n C\u00e1ch h\u1ea1ch to\u00e1n th\u00e0nh ph\u1ea9m – TK 155 theo \u0110i\u1ec1u 28\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 gi\u00e1 tr\u1ecb hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng c\u1ee7a c\u00e1c lo\u1ea1i th\u00e0nh ph\u1ea9m c\u1ee7a doanh nghi\u1ec7p. Th\u00e0nh ph\u1ea9m l\u00e0 nh\u1eefng s\u1ea3n ph\u1ea9m \u0111\u00e3 k\u1ebft th\u00fac qu\u00e1 tr\u00ecnh ch\u1ebf bi\u1ebfn do c\u00e1c b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t c\u1ee7a doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ho\u1eb7c thu\u00ea ngo\u00e0i gia c\u00f4ng xong \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m nghi\u1ec7m ph\u00f9 h\u1ee3p v\u1edbi ti\u00eau chu\u1ea9n k\u1ef9 thu\u1eadt v\u00e0 nh\u1eadp kho.<\/span><\/p>\n

 <\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 155 – Th\u00e0nh ph\u1ea9m<\/span><\/strong><\/span><\/h2>\n

B\u00ean N\u1ee3:<\/span>
\n– Tr\u1ecb gi\u00e1 c\u1ee7a th\u00e0nh ph\u1ea9m nh\u1eadp kho;<\/span>
\n– Tr\u1ecb gi\u00e1 c\u1ee7a th\u00e0nh ph\u1ea9m th\u1eeba khi ki\u1ec3m k\u00ea;<\/span>
\n– K\u1ebft chuy\u1ec3n gi\u00e1 tr\u1ecb c\u1ee7a th\u00e0nh ph\u1ea9m t\u1ed3n kho 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– Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a th\u00e0nh ph\u1ea9m xu\u1ea5t kho;<\/span>
\n– Tr\u1ecb gi\u00e1 c\u1ee7a th\u00e0nh ph\u1ea9m thi\u1ebfu h\u1ee5t khi ki\u1ec3m k\u00ea;<\/span>
\n– K\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a th\u00e0nh ph\u1ea9m t\u1ed3n kho \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: Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a th\u00e0nh ph\u1ea9m t\u1ed3n kho cu\u1ed1i k\u1ef3.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 155 – Th\u00e0nh ph\u1ea9m, c\u00f3 2 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1551 – Th\u00e0nh ph\u1ea9m nh\u1eadp kho: Ph\u1ea3n \u00e1nh tr\u1ecb gi\u00e1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng c\u1ee7a c\u00e1c lo\u1ea1i th\u00e0nh ph\u1ea9m \u0111\u00e3 nh\u1eadp kho (ngo\u1ea1i tr\u1eeb th\u00e0nh ph\u1ea9m l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n);<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1557 – Th\u00e0nh ph\u1ea9m b\u1ea5t \u0111\u1ed9ng s\u1ea3n: Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng c\u1ee7a th\u00e0nh ph\u1ea9m b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ee7a doanh nghi\u1ec7p. Th\u00e0nh ph\u1ea9m b\u1ea5t \u0111\u1ed9ng s\u1ea3n g\u1ed3m: Quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t; nh\u00e0; ho\u1eb7c nh\u00e0 v\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t; c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng do doanh nghi\u1ec7p \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng \u0111\u1ec3 b\u00e1n trong k\u1ef3 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u00ecnh th\u01b0\u1eddng.<\/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><\/h2>\n

3.1. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean.<\/span><\/p>\n

3.1.1. Nh\u1eadp kho th\u00e0nh ph\u1ea9m do doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t ra ho\u1eb7c thu\u00ea ngo\u00e0i gia c\u00f4ng, 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

3.1.2. Xu\u1ea5t kho th\u00e0nh ph\u1ea9m \u0111\u1ec3 b\u00e1n cho kh\u00e1ch h\u00e0ng, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh gi\u00e1 v\u1ed1n c\u1ee7a th\u00e0nh ph\u1ea9m xu\u1ea5t b\u00e1n, ghi:<\/span><\/p>\n

a) \u0110\u1ed1i v\u1edbi th\u00e0nh ph\u1ea9m kh\u00f4ng ph\u1ea3i l\u00e0 b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/span>
\nN\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 155 – Th\u00e0nh ph\u1ea9m.<\/span><\/p>\n

b) \u0110\u1ed1i v\u1edbi th\u00e0nh ph\u1ea9m b\u1ea5t \u0111\u1ed9ng s\u1ea3n (\u0111\u1ed1i v\u1edbi c\u00e1c c\u00f4ng tr\u00ecnh doanh nghi\u1ec7p l\u00e0 ch\u1ee7 \u0111\u1ea7u t\u01b0)<\/span><\/p>\n

b1) Gi\u00e1 g\u1ed1c th\u00e0nh ph\u1ea9m b\u1ea5t \u0111\u1ed9ng s\u1ea3n bao g\u1ed3m to\u00e0n b\u1ed9 c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp t\u1edbi vi\u1ec7c \u0111\u1ea7u t\u01b0, x\u00e2y d\u1ef1ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n (k\u1ec3 c\u1ea3 c\u00e1c chi ph\u00ed \u0111\u1ea7u t\u01b0, x\u00e2y d\u1ef1ng c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng g\u1eafn li\u1ec1n v\u1edbi b\u1ea5t \u0111\u1ed9ng s\u1ea3n) \u0111\u1ec3 \u0111\u01b0a b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng \u0111\u1ec3 b\u00e1n.<\/span><\/p>\n

b2) Chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp t\u1edbi vi\u1ec7c \u0111\u1ea7u t\u01b0, x\u00e2y d\u1ef1ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n ph\u1ea3i \u0111\u1ea3m b\u1ea3o l\u00e0 c\u00e1c chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u00e3 ph\u00e1t sinh, c\u00e1c chi ph\u00ed \u0111\u00e3 c\u00f3 bi\u00ean b\u1ea3n nghi\u1ec7m thu kh\u1ed1i l\u01b0\u1ee3ng.<\/span><\/p>\n

b3) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ch\u01b0a t\u1eadp h\u1ee3p \u0111\u01b0\u1ee3c \u0111\u1ea7y \u0111\u1ee7 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb v\u1ec1 c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp t\u1edbi vi\u1ec7c \u0111\u1ea7u t\u01b0, x\u00e2y d\u1ef1ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n nh\u01b0ng \u0111\u00e3 ph\u00e1t sinh doanh thu b\u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n, doanh nghi\u1ec7p \u0111\u01b0\u1ee3c tr\u00edch tr\u01b0\u1edbc m\u1ed9t ph\u1ea7n chi ph\u00ed \u0111\u1ec3 t\u1ea1m t\u00ednh gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n. Khi t\u1eadp h\u1ee3p \u0111\u1ee7 h\u1ed3 s\u01a1, ch\u1ee9ng t\u1eeb ho\u1eb7c khi b\u1ea5t \u0111\u1ed9ng s\u1ea3n ho\u00e0n th\u00e0nh to\u00e0n b\u1ed9, doanh nghi\u1ec7p ph\u1ea3i quy\u1ebft to\u00e1n s\u1ed1 chi ph\u00ed \u0111\u00e3 tr\u00edch tr\u01b0\u1edbc v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n. Ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 chi ph\u00ed \u0111\u00e3 tr\u00edch tr\u01b0\u1edbc cao h\u01a1n s\u1ed1 chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n c\u1ee7a k\u1ef3 th\u1ef1c hi\u1ec7n quy\u1ebft to\u00e1n.<\/span>
\nb4) Vi\u1ec7c tr\u00edch tr\u01b0\u1edbc chi ph\u00ed \u0111\u1ec3 t\u1ea1m t\u00ednh gi\u00e1 v\u1ed1n th\u00e0nh ph\u1ea9m b\u1ea5t \u0111\u1ed9ng s\u1ea3n ph\u1ea3i tu\u00e2n th\u1ee7 theo c\u00e1c nguy\u00ean t\u1eafc sau:<\/span><\/p>\n

– Doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c tr\u00edch tr\u01b0\u1edbc v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u00e3 c\u00f3 trong d\u1ef1 to\u00e1n \u0111\u1ea7u t\u01b0, x\u00e2y d\u1ef1ng nh\u01b0ng ch\u01b0a c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u \u0111\u1ec3 nghi\u1ec7m thu kh\u1ed1i l\u01b0\u1ee3ng v\u00e0 ph\u1ea3i thuy\u1ebft minh chi ti\u1ebft v\u1ec1 l\u00fd do, n\u1ed9i dung chi ph\u00ed tr\u00edch tr\u01b0\u1edbc cho t\u1eebng h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh trong k\u1ef3.<\/span><\/p>\n

-Doanh nghi\u1ec7p ch\u1ec9 \u0111\u01b0\u1ee3c tr\u00edch tr\u01b0\u1edbc chi ph\u00ed \u0111\u1ec3 t\u1ea1m t\u00ednh gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n cho ph\u1ea7n b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u00e3 ho\u00e0n th\u00e0nh, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n trong k\u1ef3 v\u00e0 \u0111\u1ee7 ti\u00eau chu\u1ea9n ghi nh\u1eadn doanh thu theo quy \u0111\u1ecbnh t\u1ea1i Th\u00f4ng t\u01b0 n\u00e0y.<\/span><\/p>\n

– S\u1ed1 chi ph\u00ed tr\u00edch tr\u01b0\u1edbc \u0111\u01b0\u1ee3c t\u1ea1m t\u00ednh v\u00e0 s\u1ed1 chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n ph\u1ea3i \u0111\u1ea3m b\u1ea3o t\u01b0\u01a1ng \u1ee9ng v\u1edbi \u0111\u1ecbnh m\u1ee9c gi\u00e1 v\u1ed1n t\u00ednh theo t\u1ed5ng chi ph\u00ed d\u1ef1 to\u00e1n c\u1ee7a ph\u1ea7n b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n (\u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo di\u1ec7n t\u00edch).<\/span><\/p>\n

b5) Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n gi\u00e1 v\u1ed1n th\u00e0nh ph\u1ea9m b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n.<\/span><\/p>\n

– \u0110\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb th\u00e0nh ph\u1ea9m \u0111\u00e3 ho\u00e0n th\u00e0nh, khi xu\u1ea5t b\u00e1n, ghi:<\/span>
\nN\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 155 – Th\u00e0nh ph\u1ea9m.<\/span><\/p>\n

– Khi tr\u00edch tr\u01b0\u1edbc chi ph\u00ed \u0111\u1ec3 t\u1ea1m t\u00ednh gi\u00e1 v\u1ed1n th\u00e0nh ph\u1ea9m b\u1ea5t \u0111\u1ed9ng s\u1ea3n \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 335 – Chi ph\u00ed ph\u1ea3i tr\u1ea3.<\/span><\/p>\n

– C\u00e1c chi ph\u00ed \u0111\u1ea7u t\u01b0, x\u00e2y d\u1ef1ng th\u1ef1c t\u1ebf ph\u00e1t sinh \u0111\u00e3 c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1 t\u00e0i li\u1ec7u v\u00e0 \u0111\u01b0\u1ee3c nghi\u1ec7m thu \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p \u0111\u1ec3 t\u00ednh chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng b\u1ea5t \u0111\u1ed9ng s\u1ea3n, 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<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan.<\/span><\/p>\n

– Khi c\u00e1c kho\u1ea3n chi ph\u00ed tr\u00edch tr\u01b0\u1edbc \u0111\u00e3 c\u00f3 \u0111\u1ee7 h\u1ed3 s\u01a1, t\u00e0i li\u1ec7u ch\u1ee9ng minh l\u00e0 \u0111\u00e3 th\u1ef1c t\u1ebf ph\u00e1t sinh, k\u1ebf to\u00e1n ghi gi\u1ea3m kho\u1ea3n chi ph\u00ed tr\u00edch tr\u01b0\u1edbc v\u00e0 ghi gi\u1ea3m chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang, ghi:<\/span>
\nN\u1ee3 TK 335 – Chi ph\u00ed 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

– Khi to\u00e0n b\u1ed9 d\u1ef1 \u00e1n b\u1ea5t \u0111\u1ed9ng s\u1ea3n ho\u00e0n th\u00e0nh, k\u1ebf to\u00e1n ph\u1ea3i quy\u1ebft to\u00e1n v\u00e0 ghi gi\u1ea3m s\u1ed1 d\u01b0 kho\u1ea3n chi ph\u00ed tr\u00edch tr\u01b0\u1edbc c\u00f2n l\u1ea1i (n\u1ebfu c\u00f3), ghi:<\/span>
\nN\u1ee3 TK 335 – Chi ph\u00ed 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>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 chi ph\u00ed tr\u00edch <\/span>
\n tr\u01b0\u1edbc c\u00f2n l\u1ea1i cao h\u01a1n chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh).<\/span><\/p>\n

3.1.3. Xu\u1ea5t kho th\u00e0nh ph\u1ea9m g\u1eedi \u0111i b\u00e1n, xu\u1ea5t kho cho c\u00e1c c\u01a1 s\u1edf nh\u1eadn b\u00e1n h\u00e0ng \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi, ghi:<\/span>
\nN\u1ee3 TK 157 – H\u00e0ng g\u1eedi \u0111i b\u00e1n (g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 155 – Th\u00e0nh ph\u1ea9m.<\/span><\/p>\n

3.1.4. Khi ng\u01b0\u1eddi mua tr\u1ea3 l\u1ea1i s\u1ed1 th\u00e0nh ph\u1ea9m \u0111\u00e3 b\u00e1n: Tr\u01b0\u1eddng h\u1ee3p th\u00e0nh ph\u1ea9m \u0111\u00e3 b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i theo gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf GTGT, ghi:<\/span>
\nN\u1ee3 TK 521 – C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu (5213)<\/span>
\nN\u1ee3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 131,… (t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i).<\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi ph\u1ea3n \u00e1nh gi\u00e1 v\u1ed1n c\u1ee7a th\u00e0nh ph\u1ea9m \u0111\u00e3 b\u00e1n nh\u1eadp l\u1ea1i kho, ghi:<\/span>
\nN\u1ee3 TK 155 – Th\u00e0nh ph\u1ea9m<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/span><\/p>\n

3.1.5. K\u1ebf to\u00e1n s\u1ea3n ph\u1ea9m ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9:<\/span>
\n N\u1ee3 c\u00e1c TK 641, 642, 241, 211<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 155 – Th\u00e0nh ph\u1ea9m.<\/span><\/p>\n

3.1.6. Xu\u1ea5t kho th\u00e0nh ph\u1ea9m chuy\u1ec3n cho c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c trong n\u1ed9i b\u1ed9 doanh nghi\u1ec7p:<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p ghi nh\u1eadn doanh thu, gi\u00e1 v\u1ed1n, k\u1ebf to\u00e1n ghi nh\u1eadn gi\u00e1 v\u1ed1n th\u00e0nh ph\u1ea9m xu\u1ea5t b\u00e1n, ghi:<\/span>
\n N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 155 – Th\u00e0nh ph\u1ea9m.<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n c\u1ea5p ghi nh\u1eadn doanh thu, gi\u00e1 v\u1ed1n, k\u1ebf to\u00e1n ghi nh\u1eadn gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m lu\u00e2n chuy\u1ec3n gi\u1eefa c\u00e1c kh\u00e2u trong n\u1ed9i b\u1ed9 doanh nghi\u1ec7p l\u00e0 kho\u1ea3n ph\u1ea3i thu n\u1ed9i b\u1ed9, ghi:<\/span>
\nN\u1ee3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 155 – Th\u00e0nh ph\u1ea9m<\/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 (chi ti\u1ebft t\u1eebng lo\u1ea1i thu\u1ebf).<\/span><\/p>\n

3.1.7 Xu\u1ea5t kho th\u00e0nh ph\u1ea9m \u0111\u01b0a \u0111i g\u00f3p v\u1ed1n v\u00e0o c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 221, 222 (theo gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i)<\/span>
\nN\u1ee3 TK 811 – Chi ph\u00ed kh\u00e1c (ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb <\/span>ghi s\u1ed5 c\u1ee7a th\u00e0nh ph\u1ea9m) <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 155 – Th\u00e0nh ph\u1ea9m<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c (ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a th\u00e0nh ph\u1ea9m).<\/span><\/p>\n

3.1.8 Khi xu\u1ea5t kho th\u00e0nh ph\u1ea9m d\u00f9ng \u0111\u1ec3 mua l\u1ea1i ph\u1ea7n v\u1ed1n g\u00f3p t\u1ea1i c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft, ghi:<\/span><\/p>\n

– Ghi nh\u1eadn doanh thu b\u00e1n th\u00e0nh ph\u1ea9m v\u00e0 kho\u1ea3n \u0111\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 221, 222 (theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 511- Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT \u0111\u1ea7u ra ph\u1ea3i n\u1ed9p.<\/span><\/p>\n

– Ghi nh\u1eadn gi\u00e1 v\u1ed1n th\u00e0nh ph\u1ea9m d\u00f9ng \u0111\u1ec3 mua l\u1ea1i ph\u1ea7n v\u1ed1n g\u00f3p t\u1ea1i c\u00f4ng ty con, c\u00f4ng ty li\u00ean doanh, li\u00ean k\u1ebft, ghi:<\/span>
\n N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span>
\n C\u00f3 TK 155- Th\u00e0nh ph\u1ea9m.<\/span><\/p>\n

3.1.9. M\u1ecdi tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n th\u1eeba, thi\u1ebfu th\u00e0nh ph\u1ea9m khi ki\u1ec3m k\u00ea \u0111\u1ec1u ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n v\u00e0 truy t\u00ecm nguy\u00ean nh\u00e2n x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi ph\u1ea1m l\u1ed7i. C\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea v\u00e0 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n:<\/span><\/p>\n

– N\u1ebfu th\u1eeba, thi\u1ebfu th\u00e0nh ph\u1ea9m do nh\u1ea7m l\u1eabn ho\u1eb7c ch\u01b0a ghi s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i ti\u1ebfn h\u00e0nh ghi b\u1ed5 sung ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 k\u1ebf to\u00e1n;<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n th\u1eeba, thi\u1ebfu ph\u1ea3i ch\u1edd x\u1eed l\u00fd:<\/span><\/p>\n

+ N\u1ebfu th\u1eeba, ghi:<\/span>
\nN\u1ee3 TK 155 – Th\u00e0nh ph\u1ea9m (theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3381).<\/span><\/p>\n

Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n, ghi:<\/span>
\nN\u1ee3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c.<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan.<\/span><\/p>\n

+ N\u1ebfu thi\u1ebfu, ghi:<\/span>
\nN\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1381 – T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 155 – Th\u00e0nh ph\u1ea9m.<\/span><\/p>\n

– Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n, k\u1ebf to\u00e1n ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 111, 112,…. (n\u1ebfu c\u00e1 nh\u00e2n ph\u1ea1m l\u1ed7i b\u1ed3i th\u01b0\u1eddng b\u1eb1ng ti\u1ec1n)<\/span>
\nN\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (tr\u1eeb v\u00e0o l\u01b0\u01a1ng c\u1ee7a c\u00e1 nh\u00e2n ph\u1ea1m l\u1ed7i )<\/span>
\nN\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1388) (ph\u1ea3i thu b\u1ed3i th\u01b0\u1eddng c\u1ee7a ng\u01b0\u1eddi ph\u1ea1m l\u1ed7i)<\/span>
\nN\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (ph\u1ea7n gi\u00e1 tr\u1ecb hao h\u1ee5t, m\u1ea5t m\u00e1t c\u00f2n l\u1ea1i sau khi <\/span>tr\u1eeb s\u1ed1 thu b\u1ed3i th\u01b0\u1eddng)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1381).<\/span><\/p>\n

3.1.10. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p s\u1eed d\u1ee5ng s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra \u0111\u1ec3 bi\u1ebfu t\u1eb7ng, khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o (theo ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i), khi xu\u1ea5t s\u1ea3n ph\u1ea9m cho m\u1ee5c \u0111\u00edch khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o:<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t s\u1ea3n ph\u1ea9m \u0111\u1ec3 bi\u1ebfu t\u1eb7ng, khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o kh\u00f4ng thu ti\u1ec1n, kh\u00f4ng k\u00e8m theo c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c nh\u01b0 ph\u1ea3i mua s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a…., k\u1ebf to\u00e1n ghi nh\u1eadn gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m v\u00e0o chi ph\u00ed b\u00e1n h\u00e0ng (chi ti\u1ebft h\u00e0ng khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o), ghi:<\/span>
\n N\u1ee3 TK 641 – Chi ph\u00ed b\u00e1n h\u00e0ng<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 155 – Th\u00e0nh ph\u1ea9m (chi ph\u00ed s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m).<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t s\u1ea3n ph\u1ea9m \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o nh\u01b0ng kh\u00e1ch h\u00e0ng ch\u1ec9 \u0111\u01b0\u1ee3c nh\u1eadn h\u00e0ng khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o k\u00e8m theo c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c nh\u01b0 ph\u1ea3i mua s\u1ea3n ph\u1ea9m (v\u00ed d\u1ee5 nh\u01b0 mua 2 s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c t\u1eb7ng 1 s\u1ea3n ph\u1ea9m….) th\u00ec k\u1ebf to\u00e1n ph\u1ea3i ph\u00e2n b\u1ed5 s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c \u0111\u1ec3 t\u00ednh doanh thu cho c\u1ea3 h\u00e0ng khuy\u1ebfn m\u1ea1i, gi\u00e1 tr\u1ecb h\u00e0ng khuy\u1ebfn m\u1ea1i \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (tr\u01b0\u1eddng h\u1ee3p n\u00e0y b\u1ea3n ch\u1ea5t giao d\u1ecbch l\u00e0 gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n).<\/span><\/p>\n

– Khi xu\u1ea5t h\u00e0ng khuy\u1ebfn m\u1ea1i, k\u1ebf to\u00e1n ghi nh\u1eadn gi\u00e1 tr\u1ecb h\u00e0ng khuy\u1ebfn m\u1ea1i v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, ghi:<\/span>
\n N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 155 – Th\u00e0nh ph\u1ea9m.<\/span><\/p>\n

– Ghi nh\u1eadn doanh thu c\u1ee7a h\u00e0ng khuy\u1ebfn m\u1ea1i tr\u00ean c\u01a1 s\u1edf ph\u00e2n b\u1ed5 s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c cho c\u1ea3 s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c b\u00e1n v\u00e0 s\u1ea3n ph\u1ea9m khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, ghi:<\/span>
\n N\u1ee3 c\u00e1c TK 111, 112, 131\u2026<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311) (n\u1ebfu c\u00f3).<\/span><\/p>\n

c) N\u1ebfu bi\u1ebfu t\u1eb7ng cho c\u00e1n b\u1ed9 c\u00f4ng nh\u00e2n vi\u00ean \u0111\u01b0\u1ee3c trang tr\u1ea3i b\u1eb1ng qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i, k\u1ebf to\u00e1n ph\u1ea3i ghi nh\u1eadn doanh thu, gi\u00e1 v\u1ed1n nh\u01b0 giao d\u1ecbch b\u00e1n h\u00e0ng th\u00f4ng th\u01b0\u1eddng, ghi:<\/span><\/p>\n

– Ghi nh\u1eadn gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m d\u00f9ng \u0111\u1ec3 bi\u1ebfu, t\u1eb7ng c\u00f4ng nh\u00e2n vi\u00ean v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng:<\/span>
\nN\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 155 – Th\u00e0nh ph\u1ea9m.<\/span><\/p>\n

– Ghi nh\u1eadn doanh thu c\u1ee7a s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c trang tr\u1ea3i b\u1eb1ng qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i, ghi:<\/span>
\nN\u1ee3 TK 353 – Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311) (n\u1ebfu c\u00f3).<\/span><\/p>\n

3.1.11 K\u1ebf to\u00e1n tr\u1ea3 l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1eb1ng s\u1ea3n ph\u1ea9m<\/span><\/p>\n

– Doanh thu c\u1ee7a s\u1ea3n ph\u1ea9m d\u00f9ng \u0111\u1ec3 tr\u1ea3 l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, ghi:<\/span>
\nN\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/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 3335 – Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (n\u1ebfu c\u00f3).<\/span><\/p>\n

– Ghi nh\u1eadn gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m d\u00f9ng \u0111\u1ec3 tr\u1ea3 l\u01b0\u01a1ng cho c\u00f4ng nh\u00e2n vi\u00ean v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng:<\/span>
\nN\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 155 – Th\u00e0nh ph\u1ea9m.<\/span><\/p>\n

3.1.12. Ph\u1ea3n \u00e1nh gi\u00e1 v\u1ed1n th\u00e0nh ph\u1ea9m \u1ee9 \u0111\u1ecdng, kh\u00f4ng c\u1ea7n d\u00f9ng khi thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n, ghi:<\/span>
\nN\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 155 – Th\u00e0nh ph\u1ea9m.<\/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 c\u0103n c\u1ee9 k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea th\u00e0nh ph\u1ea9m \u0111\u00e3 k\u1ebft chuy\u1ec3n cu\u1ed1i k\u1ef3 tr\u01b0\u1edbc \u0111\u1ec3 k\u1ebft chuy\u1ec3n gi\u00e1 tr\u1ecb th\u00e0nh ph\u1ea9m t\u1ed3n kho \u0111\u1ea7u k\u1ef3 v\u00e0o t\u00e0i kho\u1ea3n 632 \u201cGi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n\u201d, ghi:<\/span>
\nN\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 155 – Th\u00e0nh ph\u1ea9m.<\/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 th\u00e0nh ph\u1ea9m t\u1ed3n kho, k\u1ebft chuy\u1ec3n gi\u00e1 tr\u1ecb th\u00e0nh ph\u1ea9m t\u1ed3n kho cu\u1ed1i k\u1ef3, ghi:<\/span>
\nN\u1ee3 TK 155 – Th\u00e0nh ph\u1ea9m<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/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 th\u00e0nh ph\u1ea9m – TK 155 theo \u0110i\u1ec1u 28 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u1edbi nh\u1ea5t<\/p>\n","protected":false},"author":7,"featured_media":4413,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[478],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4281"}],"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=4281"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4281\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4413"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4281"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4281"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}