{"id":4286,"date":"2015-07-25T10:16:46","date_gmt":"2015-07-25T10:16:46","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4286"},"modified":"2015-07-25T14:33:24","modified_gmt":"2015-07-25T14:33:24","slug":"cach-hach-toan-hang-hoa-tk-156","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4286","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n h\u00e0ng h\u00f3a – TK 156"},"content":{"rendered":"

K\u1ebf to\u00e1n Centax<\/a> xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n\u00a0h\u00e0ng h\u00f3a – TK 156 theo \u0110i\u1ec1u 29\u00a0\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 tr\u1ecb gi\u00e1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a c\u1ee7a doanh nghi\u1ec7p bao g\u1ed3m h\u00e0ng h\u00f3a t\u1ea1i c\u00e1c kho h\u00e0ng, qu\u1ea7y h\u00e0ng, h\u00e0ng ho\u00e1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n. H\u00e0ng h\u00f3a l\u00e0 c\u00e1c lo\u1ea1i v\u1eadt t\u01b0, s\u1ea3n ph\u1ea9m do doanh nghi\u1ec7p mua v\u1ec1 v\u1edbi m\u1ee5c \u0111\u00edch \u0111\u1ec3 b\u00e1n (b\u00e1n bu\u00f4n v\u00e0 b\u00e1n l\u1ebb). Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a mua v\u1ec1 v\u1eeba d\u00f9ng \u0111\u1ec3 b\u00e1n, v\u1eeba d\u00f9ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t, kinh doanh kh\u00f4ng ph\u00e2n bi\u1ec7t r\u00f5 r\u00e0ng gi\u1eefa hai m\u1ee5c \u0111\u00edch b\u00e1n l\u1ea1i hay \u0111\u1ec3 s\u1eed d\u1ee5ng th\u00ec v\u1eabn ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n 156 \u201cH\u00e0ng h\u00f3a\u201d.<\/span><\/p>\n

Trong giao d\u1ecbch xu\u1ea5t nh\u1eadp – kh\u1ea9u \u1ee7y th\u00e1c, t\u00e0i kho\u1ea3n n\u00e0y ch\u1ec9 s\u1eed d\u1ee5ng t\u1ea1i b\u00ean giao \u1ee7y th\u00e1c, kh\u00f4ng s\u1eed d\u1ee5ng t\u1ea1i b\u00ean nh\u1eadn \u1ee7y th\u00e1c (b\u00ean nh\u1eadn gi\u1eef h\u1ed9). Mua, b\u00e1n h\u00e0ng h\u00f3a li\u00ean quan \u0111\u1ebfn c\u00e1c giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 69 \u2013 h\u01b0\u1edbng d\u1eabn k\u1ebf to\u00e1n ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i.<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 156 – H\u00e0ng h\u00f3a<\/span><\/strong><\/span><\/h2>\n

B\u00ean N\u1ee3:<\/span>
\n – Tr\u1ecb gi\u00e1 mua v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a theo h\u00f3a \u0111\u01a1n mua h\u00e0ng (bao g\u1ed3m c\u00e1c lo\u1ea1i thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i);<\/span>
\n – Chi ph\u00ed thu mua h\u00e0ng h\u00f3a;<\/span>
\n – Tr\u1ecb gi\u00e1 c\u1ee7a h\u00e0ng h\u00f3a thu\u00ea ngo\u00e0i gia c\u00f4ng (g\u1ed3m gi\u00e1 mua v\u00e0o v\u00e0 chi ph\u00ed gia c\u00f4ng);<\/span>
\n – Tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n b\u1ecb ng\u01b0\u1eddi mua tr\u1ea3 l\u1ea1i; <\/span>
\n – Tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a ph\u00e1t hi\u1ec7n th\u1eeba khi ki\u1ec3m k\u00ea;<\/span>
\n – K\u1ebft chuy\u1ec3n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a t\u1ed3n kho cu\u1ed1i k\u1ef3 (tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3);<\/span>
\n – Tr\u1ecb gi\u00e1 h\u00e0ng ho\u00e1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n mua v\u00e0o ho\u1eb7c chuy\u1ec3n t\u1eeb b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span>
\n – Tr\u1ecb gi\u00e1 c\u1ee7a h\u00e0ng h\u00f3a xu\u1ea5t kho \u0111\u1ec3 b\u00e1n, giao \u0111\u1ea1i l\u00fd, giao cho doanh nghi\u1ec7p ph\u1ee5 thu\u1ed9c; thu\u00ea ngo\u00e0i gia c\u00f4ng, ho\u1eb7c s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh; <\/span>
\n – Chi ph\u00ed thu mua ph\u00e2n b\u1ed5 cho h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n trong k\u1ef3;<\/span>
\n – Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i h\u00e0ng mua \u0111\u01b0\u1ee3c h\u01b0\u1edfng;<\/span>
\n – C\u00e1c kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng mua \u0111\u01b0\u1ee3c h\u01b0\u1edfng;<\/span>
\n– Tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi b\u00e1n;<\/span>
\n– Tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a ph\u00e1t hi\u1ec7n thi\u1ebfu khi ki\u1ec3m k\u00ea; <\/span>
\n– K\u1ebft chuy\u1ec3n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a t\u1ed3n kho \u0111\u1ea7u k\u1ef3 (tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3);<\/span>
\n– Tr\u1ecb gi\u00e1 h\u00e0ng ho\u00e1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u00e3 b\u00e1n ho\u1eb7c chuy\u1ec3n th\u00e0nh b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1ee7 s\u1edf h\u1eefu s\u1eed d\u1ee5ng ho\u1eb7c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/span>
\n– Tr\u1ecb gi\u00e1 mua v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a t\u1ed3n kho;<\/span>
\n– Chi ph\u00ed thu mua c\u1ee7a h\u00e0ng h\u00f3a t\u1ed3n kho.<\/span><\/p>\n

T\u00e0i kho\u1ea3n 156 – H\u00e0ng h\u00f3a, c\u00f3 3 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1561 – Gi\u00e1 mua h\u00e0ng h\u00f3a: Ph\u1ea3n \u00e1nh tr\u1ecb gi\u00e1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng c\u1ee7a h\u00e0ng h\u00f3a mua v\u00e0o v\u00e0 \u0111\u00e3 nh\u1eadp kho (t\u00ednh theo tr\u1ecb gi\u00e1 mua v\u00e0o);<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1562 – Chi ph\u00ed thu mua h\u00e0ng h\u00f3a: Ph\u1ea3n \u00e1nh chi ph\u00ed thu mua h\u00e0ng h\u00f3a ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn s\u1ed1 h\u00e0ng h\u00f3a \u0111\u00e3 nh\u1eadp kho trong k\u1ef3 v\u00e0 t\u00ecnh h\u00ecnh ph\u00e2n b\u1ed5 chi ph\u00ed thu mua h\u00e0ng h\u00f3a hi\u1ec7n c\u00f3 trong k\u1ef3 cho kh\u1ed1i l\u01b0\u1ee3ng h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n trong k\u1ef3 v\u00e0 t\u1ed3n kho th\u1ef1c t\u1ebf cu\u1ed1i k\u1ef3 (k\u1ec3 c\u1ea3 t\u1ed3n trong kho v\u00e0 h\u00e0ng g\u1eedi \u0111i b\u00e1n, h\u00e0ng g\u1eedi \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi ch\u01b0a b\u00e1n \u0111\u01b0\u1ee3c). Chi ph\u00ed thu mua h\u00e0ng h\u00f3a h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y ch\u1ec9 bao g\u1ed3m c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn qu\u00e1 tr\u00ecnh thu mua h\u00e0ng h\u00f3a nh\u01b0: Chi ph\u00ed b\u1ea3o hi\u1ec3m h\u00e0ng h\u00f3a, ti\u1ec1n thu\u00ea kho, thu\u00ea b\u1ebfn b\u00e3i,… chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ed1c x\u1ebfp, b\u1ea3o qu\u1ea3n \u0111\u01b0a h\u00e0ng h\u00f3a t\u1eeb n\u01a1i mua v\u1ec1 \u0111\u1ebfn kho doanh nghi\u1ec7p; c\u00e1c kho\u1ea3n hao h\u1ee5t t\u1ef1 nhi\u00ean trong \u0111\u1ecbnh m\u1ee9c ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh thu mua h\u00e0ng h\u00f3a.<\/span><\/p>\n

– T\u00e0i kho\u1ea3n 1567 – H\u00e0ng h\u00f3a 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 c\u00e1c lo\u1ea1i h\u00e0ng ho\u00e1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u1ee7a doanh nghi\u1ec7p. H\u00e0ng ho\u00e1 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 mua \u0111\u1ec3 b\u00e1n trong k\u1ef3 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u00ecnh th\u01b0\u1eddng; B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 chuy\u1ec3n th\u00e0nh h\u00e0ng t\u1ed3n kho khi ch\u1ee7 s\u1edf h\u1eefu b\u1eaft \u0111\u1ea7u tri\u1ec3n khai cho m\u1ee5c \u0111\u00edch b\u00e1n.<\/span><\/p>\n

a) K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 1561 – Gi\u00e1 mua h\u00e0ng h\u00f3a<\/span>
\nB\u00ean N\u1ee3:<\/span>
\n– Tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a mua v\u00e0o \u0111\u00e3 nh\u1eadp kho theo h\u00f3a \u0111\u01a1n mua h\u00e0ng;<\/span>
\n– Thu\u1ebf nh\u1eadp kh\u1ea9u ho\u1eb7c thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u ho\u1eb7c thu\u1ebf GTGT h\u00e0ng nh\u1eadp kh\u1ea9u, thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o – n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, t\u00ednh cho s\u1ed1 h\u00e0ng h\u00f3a mua ngo\u00e0i \u0111\u00e3 nh\u1eadp kho;<\/span>
\n– Tr\u1ecb gi\u00e1 c\u1ee7a h\u00e0ng h\u00f3a giao gia c\u00f4ng, ch\u1ebf bi\u1ebfn xong nh\u1eadp kho, g\u1ed3m: Gi\u00e1 mua v\u00e0o v\u00e0 chi ph\u00ed gia c\u00f4ng ch\u1ebf bi\u1ebfn;<\/span>
\n– Tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a nh\u1eadn v\u1ed1n g\u00f3p;<\/span>
\n– Tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i nh\u1eadp kho;<\/span>
\n– Tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a ph\u00e1t hi\u1ec7n th\u1eeba khi ki\u1ec3m k\u00ea; <\/span>
\n– K\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a 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 h\u00e0ng h\u00f3a xu\u1ea5t kho trong k\u1ef3 (xu\u1ea5t b\u00e1n, trao \u0111\u1ed5i, bi\u1ebfu t\u1eb7ng, xu\u1ea5t giao \u0111\u1ea1i l\u00fd, \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c, xu\u1ea5t s\u1eed d\u1ee5ng n\u1ed9i b\u1ed9, xu\u1ea5t g\u00f3p v\u1ed1n li\u00ean doanh, li\u00ean k\u1ebft);<\/span>
\n– Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i h\u00e0ng mua \u0111\u01b0\u1ee3c h\u01b0\u1edfng;<\/span>
\n– C\u00e1c kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng mua \u0111\u01b0\u1ee3c h\u01b0\u1edfng;<\/span>
\n– Tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi b\u00e1n;<\/span>
\n– Tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a hao h\u1ee5t, m\u1ea5t m\u00e1t;<\/span>
\n– K\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a t\u1ed3n kho \u0111\u1ea7u k\u1ef3 (tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p k\u1ebf 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 h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf t\u1ed3n kho cu\u1ed1i k\u1ef3.<\/span><\/p>\n

b) K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 1562 – Chi ph\u00ed thu mua h\u00e0ng h\u00f3a<\/span><\/p>\n

B\u00ean N\u1ee3: Chi ph\u00ed thu mua h\u00e0ng h\u00f3a th\u1ef1c t\u1ebf ph\u00e1t sinh li\u00ean quan t\u1edbi kh\u1ed1i l\u01b0\u1ee3ng h\u00e0ng h\u00f3a mua v\u00e0o, \u0111\u00e3 nh\u1eadp kho trong k\u1ef3.<\/span><\/p>\n

B\u00ean C\u00f3: Chi ph\u00ed thu mua h\u00e0ng h\u00f3a t\u00ednh cho kh\u1ed1i l\u01b0\u1ee3ng h\u00e0ng h\u00f3a \u0111\u00e3 ti\u00eau th\u1ee5 trong k\u1ef3.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3: Chi ph\u00ed thu mua h\u00e0ng h\u00f3a c\u00f2n l\u1ea1i cu\u1ed1i k\u1ef3.<\/span><\/p>\n

c) K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 1567 – H\u00e0ng h\u00f3a b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/span><\/p>\n

B\u00ean N\u1ee3:<\/span>
\n– Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf h\u00e0ng ho\u00e1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n mua v\u1ec1 \u0111\u1ec3 b\u00e1n;<\/span>
\n– Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 chuy\u1ec3n th\u00e0nh h\u00e0ng t\u1ed3n kho;<\/span>
\n– Chi ph\u00ed s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p tri\u1ec3n khai cho m\u1ee5c \u0111\u00edch b\u00e1n ghi t\u0103ng gi\u00e1 g\u1ed1c h\u00e0ng ho\u00e1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1edd b\u00e1n.<\/span><\/p>\n

B\u00ean C\u00f3:<\/span>
\n– Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf h\u00e0ng ho\u00e1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n b\u00e1n trong k\u1ef3;<\/span>
\n– Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf h\u00e0ng ho\u00e1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n chuy\u1ec3n th\u00e0nh b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 ho\u1eb7c chuy\u1ec3n th\u00e0nh t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/p>\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3: Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf h\u00e0ng ho\u00e1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n c\u00f2n l\u1ea1i cu\u1ed1i k\u1ef3.<\/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 h\u1ea1ch to\u00e1n h\u00e0ng h\u00f3a t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean.<\/span><\/p>\n

3.1.1 H\u00e0ng h\u00f3a mua ngo\u00e0i nh\u1eadp kho doanh nghi\u1ec7p, c\u0103n c\u1ee9 h\u00f3a \u0111\u01a1n, phi\u1ebfu nh\u1eadp kho v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan:<\/span><\/p>\n

a) Khi mua h\u00e0ng h\u00f3a, n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ghi:<\/span>
\nN\u1ee3 TK 156 – H\u00e0ng h\u00f3a (1561) (chi ti\u1ebft h\u00e0ng h\u00f3a mua v\u00e0o v\u00e0 h\u00e0ng h\u00f3a s\u1eed <\/span>
\nd\u1ee5ng nh\u01b0 h\u00e0ng thay th\u1ebf \u0111\u1ec1 ph\u00f2ng h\u01b0 h\u1ecfng)<\/span>
\nN\u1ee3 TK 1534 – Thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng thay th\u1ebf (gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd)<\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331) (thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 141, 331,… (t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/span><\/p>\n

N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb th\u00ec tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a mua v\u00e0o bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT.<\/span><\/p>\n

b) Khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a:<\/span><\/p>\n

– Khi nh\u1eadp kh\u1ea9u h\u00e0ng h\u00f3a, ghi:<\/span>
\nN\u1ee3 TK 156 – H\u00e0ng h\u00f3a<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33312) (n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u <\/span>v\u00e0o c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3332- Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (n\u1ebfu c\u00f3)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3333 – Thu\u1ebf xu\u1ea5t, nh\u1eadp kh\u1ea9u (chi ti\u1ebft thu\u1ebf nh\u1eadp kh\u1ea9u)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 33381 – Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng.<\/span><\/p>\n

– N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ghi: <\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33312).<\/span><\/p>\n

– Tr\u01b0\u1eddng h\u1ee3p mua h\u00e0ng h\u00f3a c\u00f3 tr\u1ea3 tr\u01b0\u1edbc cho ng\u01b0\u1eddi b\u00e1n m\u1ed9t ph\u1ea7n b\u1eb1ng ngo\u1ea1i t\u1ec7 th\u00ec ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng mua t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n tr\u1ea3 tr\u01b0\u1edbc \u0111\u01b0\u1ee3c ghi nh\u1eadn theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m \u1ee9ng tr\u01b0\u1edbc. Ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng mua b\u1eb1ng ngo\u1ea1i t\u1ec7 ch\u01b0a tr\u1ea3 \u0111\u01b0\u1ee3c ghi nh\u1eadn theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m mua h\u00e0ng.<\/span><\/p>\n

– Mua h\u00e0ng d\u01b0\u1edbi h\u00ecnh th\u1ee9c u\u1ef7 th\u00e1c nh\u1eadp kh\u1ea9u th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh \u1edf t\u00e0i kho\u1ea3n 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n.<\/span><\/p>\n

3.1.2 Tr\u01b0\u1eddng h\u1ee3p \u0111\u00e3 nh\u1eadn \u0111\u01b0\u1ee3c h\u00f3a \u0111\u01a1n c\u1ee7a ng\u01b0\u1eddi b\u00e1n nh\u01b0ng \u0111\u1ebfn cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, h\u00e0ng h\u00f3a ch\u01b0a v\u1ec1 nh\u1eadp kho th\u00ec c\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n, ghi:<\/span>
\nN\u1ee3 TK 151 – H\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng<\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3) <\/span>
\nC\u00f3 c\u00e1c TK 111, 112, 331,…<\/span><\/p>\n

– Sang k\u1ef3 k\u1ebf to\u00e1n sau, khi h\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng v\u1ec1 nh\u1eadp kho, ghi:<\/span>
\nN\u1ee3 TK 156 – H\u00e0ng h\u00f3a (1561)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 151 – H\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng.<\/span><\/p>\n

3.1.3 Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n nh\u1eadn \u0111\u01b0\u1ee3c (k\u1ec3 c\u1ea3 c\u00e1c kho\u1ea3n ti\u1ec1n ph\u1ea1t vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf v\u1ec1 b\u1ea3n ch\u1ea5t l\u00e0m gi\u1ea3m gi\u00e1 tr\u1ecb b\u00ean mua ph\u1ea3i thanh to\u00e1n) sau khi mua h\u00e0ng th\u00ec k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng c\u1ee7a h\u00e0ng h\u00f3a \u0111\u1ec3 ph\u00e2n b\u1ed5 s\u1ed1 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng d\u1ef1a tr\u00ean s\u1ed1 h\u00e0ng c\u00f2n t\u1ed3n kho, s\u1ed1 \u0111\u00e3 xu\u1ea5t b\u00e1n trong k\u1ef3:<\/span>
\nN\u1ee3 c\u00e1c TK 111, 112, 331,….<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 156 – H\u00e0ng h\u00f3a (n\u1ebfu h\u00e0ng c\u00f2n t\u1ed3n kho)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (n\u1ebfu \u0111\u00e3 ti\u00eau th\u1ee5 trong k\u1ef3)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331) (n\u1ebfu c\u00f3).<\/span><\/p>\n

3.1.4 Gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng h\u00f3a mua ngo\u00e0i kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ph\u1ea9m ch\u1ea5t theo h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf ph\u1ea3i tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi b\u00e1n, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 111, 112,…<\/span>
\nN\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 156 – H\u00e0ng h\u00f3a (1561)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331) (n\u1ebfu c\u00f3).<\/span><\/p>\n

3.1.5 Ph\u1ea3n \u00e1nh chi ph\u00ed thu mua h\u00e0ng ho\u00e1, ghi:<\/span>
\nN\u1ee3 TK 156 – H\u00e0ng h\u00f3a (1562)<\/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, 141, 331,…<\/span><\/p>\n

3.1.6. Khi mua h\u00e0ng h\u00f3a theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p, ghi:<\/span>
\nN\u1ee3 TK 156 – H\u00e0ng h\u00f3a (theo gi\u00e1 mua tr\u1ea3 ti\u1ec1n ngay)<\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/span>
\nN\u1ee3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc {ph\u1ea7n l\u00e3i tr\u1ea3 ch\u1eadm l\u00e0 s\u1ed1 ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng <\/span>s\u1ed1 ti\u1ec1n ph\u1ea3i thanh to\u00e1n tr\u1eeb (-) Gi\u00e1 mua tr\u1ea3 ti\u1ec1n ngay tr\u1eeb thu\u1ebf GTGT (n\u1ebfu \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb)}<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/span><\/p>\n

\u0110\u1ecbnh k\u1ef3, t\u00ednh v\u00e0o chi ph\u00ed t\u00e0i ch\u00ednh s\u1ed1 l\u00e3i mua h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p ph\u1ea3i tr\u1ea3, ghi:<\/span>
\nN\u1ee3 TK 635 – Chi ph\u00ed t\u00e0i ch\u00ednh<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 242 – Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.<\/span><\/p>\n

3.1.7. Khi mua h\u00e0ng ho\u00e1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u1ec1 \u0111\u1ec3 b\u00e1n, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh gi\u00e1 mua v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c mua h\u00e0ng h\u00f3a B\u0110S, ghi:<\/span>
\nN\u1ee3 TK 1567 – H\u00e0ng ho\u00e1 b\u1ea5t \u0111\u1ed9ng s\u1ea3n (gi\u00e1 mua ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/span>
\nN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1332)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 331,…<\/span><\/p>\n

3.1.8 Tr\u01b0\u1eddng h\u1ee3p b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 chuy\u1ec3n th\u00e0nh h\u00e0ng t\u1ed3n kho khi ch\u1ee7 s\u1edf h\u1eefu c\u00f3 quy\u1ebft \u0111\u1ecbnh s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p \u0111\u1ec3 b\u00e1n:<\/span><\/p>\n

– Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 \u0111\u1ec3 b\u00e1n, ghi:<\/span>
\nN\u1ee3 TK 156 – H\u00e0ng h\u00f3a (TK 1567) (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a B\u0110S \u0111\u1ea7u t\u01b0)<\/span>
\nN\u1ee3 TK 214 – Hao m\u00f2n TSC\u0110 ((2147) – S\u1ed1 hao m\u00f2n l\u0169y k\u1ebf)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 217 – B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 (nguy\u00ean gi\u00e1).<\/span><\/p>\n

– Khi ph\u00e1t sinh c\u00e1c chi ph\u00ed s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p tri\u1ec3n khai cho m\u1ee5c \u0111\u00edch b\u00e1n, ghi:<\/span>
\n N\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 TK 111, 112, 152, 334, 331,…<\/span><\/p>\n

– Khi k\u1ebft th\u00fac giai \u0111o\u1ea1n s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o, n\u00e2ng c\u1ea5p tri\u1ec3n khai cho m\u1ee5c \u0111\u00edch b\u00e1n, k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 chi ph\u00ed ghi t\u0103ng gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a b\u1ea5t \u0111\u1ed9ng s\u1ea3n, ghi:<\/span>
\nN\u1ee3 TK 156 – H\u00e0ng h\u00f3a (1567)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/span><\/p>\n

3.1.9. Tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a xu\u1ea5t b\u00e1n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 ti\u00eau th\u1ee5, ghi:<\/span>
\nN\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 156 – H\u00e0ng h\u00f3a (1561).<\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu b\u00e1n h\u00e0ng:<\/span><\/p>\n

– N\u1ebfu t\u00e1ch ngay \u0111\u01b0\u1ee3c c\u00e1c lo\u1ea1i thu\u1ebf gi\u00e1n thu t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 111, 112, 131,… (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 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc.<\/span><\/p>\n

– N\u1ebfu kh\u00f4ng t\u00e1ch ngay \u0111\u01b0\u1ee3c thu\u1ebf, k\u1ebf to\u00e1n ghi nh\u1eadn doanh thu bao g\u1ed3m c\u1ea3 thu\u1ebf. \u0110\u1ecbnh k\u1ef3 k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p v\u00e0 ghi gi\u1ea3m doanh thu, ghi:<\/span>
\nN\u1ee3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5(t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/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.<\/span><\/p>\n

3.1.10 Tr\u01b0\u1eddng h\u1ee3p thu\u00ea ngo\u00e0i gia c\u00f4ng, ch\u1ebf bi\u1ebfn h\u00e0ng h\u00f3a:<\/span><\/p>\n

– Khi xu\u1ea5t kho h\u00e0ng h\u00f3a \u0111\u01b0a \u0111i gia c\u00f4ng, ch\u1ebf bi\u1ebfn, 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 156 – H\u00e0ng h\u00f3a (1561).<\/span><\/p>\n

– Chi ph\u00ed gia c\u00f4ng, ch\u1ebf bi\u1ebfn h\u00e0ng h\u00f3a, 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 (n\u1ebfu c\u00f3) <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c TK 111, 112, 331,…<\/span><\/p>\n

– Khi gia c\u00f4ng xong nh\u1eadp l\u1ea1i kho h\u00e0ng h\u00f3a, ghi:<\/span>
\nN\u1ee3 TK 156 – H\u00e0ng h\u00f3a (1561)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/span><\/p>\n

3.1.11. Khi xu\u1ea5t kho h\u00e0ng h\u00f3a g\u1eedi cho kh\u00e1ch h\u00e0ng ho\u1eb7c xu\u1ea5t kho cho c\u00e1c \u0111\u1ea1i l\u00fd, doanh nghi\u1ec7p nh\u1eadn h\u00e0ng k\u00fd g\u1eedi,…, ghi:<\/span>
\nN\u1ee3 TK 157 – H\u00e0ng g\u1eedi \u0111i b\u00e1n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 156 – H\u00e0ng h\u00f3a (1561).<\/span><\/p>\n

3.1.12. Khi xu\u1ea5t kho h\u00e0ng h\u00f3a cho c\u00e1c \u0111\u01a1n v\u1ecb h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c trong n\u1ed9i b\u1ed9 doanh nghi\u1ec7p \u0111\u1ec3 b\u00e1n:<\/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 h\u00e0ng h\u00f3a 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 156 – H\u00e0ng h\u00f3a.<\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi k\u1ebf to\u00e1n ghi nh\u1eadn doanh thu b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5, ghi:<\/span>
\nN\u1ee3 c\u00e1c TK 111, 112, 131,… (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 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc.<\/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 h\u00e0ng h\u00f3a 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 156 – H\u00e0ng h\u00f3a<\/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.<\/span>
\n3.1.13. Khi xu\u1ea5t h\u00e0ng h\u00f3a ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, ghi: <\/span>
\n N\u1ee3 c\u00e1c TK 641, 642, 241, 211<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 156 – H\u00e0ng h\u00f3a.<\/span><\/p>\n

3.1.14. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a \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 h\u00e0ng h\u00f3a cho m\u1ee5c \u0111\u00edch khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o:<\/span><\/p>\n

a) Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t h\u00e0ng h\u00f3a \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 h\u00e0ng h\u00f3a 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 156 – H\u00e0ng h\u00f3a (gi\u00e1 v\u1ed1n).<\/span><\/p>\n

b) Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t h\u00e0ng h\u00f3a \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, h\u00e0ng h\u00f3a (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 h\u00f3a 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 156 – H\u00e0ng h\u00f3a.<\/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, h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c b\u00e1n v\u00e0 h\u00e0ng h\u00f3a 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 h\u00e0ng h\u00f3a 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 h\u00e0ng h\u00f3a 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 156 – H\u00e0ng h\u00f3a.<\/span><\/p>\n

– Ghi nh\u1eadn doanh thu c\u1ee7a h\u00e0ng h\u00f3a \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

d) Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p l\u00e0 nh\u00e0 ph\u00e2n ph\u1ed1i ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c nh\u1eadn h\u00e0ng ho\u00e1 (kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n) t\u1eeb nh\u00e0 s\u1ea3n xu\u1ea5t \u0111\u1ec3 qu\u1ea3ng c\u00e1o, khuy\u1ebfn m\u1ea1i cho kh\u00e1ch h\u00e0ng mua h\u00e0ng c\u1ee7a nh\u00e0 s\u1ea3n xu\u1ea5t, nh\u00e0 ph\u00e2n ph\u1ed1i<\/span><\/p>\n

– Khi nh\u1eadn h\u00e0ng c\u1ee7a nh\u00e0 s\u1ea3n xu\u1ea5t (kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n) d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o cho kh\u00e1ch h\u00e0ng, nh\u00e0 ph\u00e2n ph\u1ed1i ph\u1ea3i theo d\u00f5i chi ti\u1ebft s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng trong h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9 c\u1ee7a m\u00ecnh v\u00e0 thuy\u1ebft minh tr\u00ean B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi h\u00e0ng nh\u1eadn \u0111\u01b0\u1ee3c v\u00e0 s\u1ed1 h\u00e0ng \u0111\u00e3 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i cho ng\u01b0\u1eddi mua.<\/span><\/p>\n

– Khi h\u1ebft ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i, n\u1ebfu kh\u00f4ng ph\u1ea3i tr\u1ea3 l\u1ea1i nh\u00e0 s\u1ea3n xu\u1ea5t s\u1ed1 h\u00e0ng khuy\u1ebfn m\u1ea1i ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft, k\u1ebf to\u00e1n ghi nh\u1eadn thu nh\u1eadp kh\u00e1c l\u00e0 gi\u00e1 tr\u1ecb s\u1ed1 h\u00e0ng khuy\u1ebfn m\u1ea1i kh\u00f4ng ph\u1ea3i tr\u1ea3 l\u1ea1i, ghi:<\/span>
\n N\u1ee3 TK 156 – H\u00e0ng ho\u00e1 (theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 711 – Thu nh\u1eadp kh\u00e1c.<\/span><\/p>\n

3.1.15. K\u1ebf to\u00e1n tr\u1ea3 l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1eb1ng h\u00e0ng h\u00f3a<\/span><\/p>\n

– K\u1ebf to\u00e1n ghi nh\u1eadn doanh thu, 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 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3335 – Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n.<\/span><\/p>\n

– Ghi nh\u1eadn gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1 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 156 – H\u00e0ng h\u00f3a.<\/span><\/p>\n

3.1.16. H\u00e0ng ho\u00e1 \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 h\u00e0ng ho\u00e1)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 156 – H\u00e0ng ho\u00e1<\/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 <\/span>gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a h\u00e0ng ho\u00e1).<\/span>
\n3.1.17 Cu\u1ed1i k\u1ef3, khi ph\u00e2n b\u1ed5 chi ph\u00ed thu mua cho h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 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 156 – H\u00e0ng h\u00f3a (1562).<\/span><\/p>\n

3.1.18 M\u1ecdi tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n th\u1eeba h\u00e0ng h\u00f3a b\u1ea5t k\u1ef3 \u1edf kh\u00e2u n\u00e0o trong kinh doanh ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n v\u00e0 truy t\u00ecm nguy\u00ean nh\u00e2n. K\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o nguy\u00ean nh\u00e2n \u0111\u00e3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh \u0111\u1ec3 x\u1eed l\u00fd v\u00e0 h\u1ea1ch to\u00e1n:<\/span><\/p>\n

– N\u1ebfu do nh\u1ea7m l\u1eabn, c\u00e2n, \u0111o, \u0111ong, \u0111\u1ebfm, qu\u00ean ghi s\u1ed5,… th\u00ec \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/p>\n

– N\u1ebfu h\u00e0ng ho\u00e1 th\u1eeba l\u00e0 thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p kh\u00e1c, th\u00ec gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1 th\u1eeba doanh nghi\u1ec7p ch\u1ee7 \u0111\u1ed9ng theo d\u00f5i trong h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb v\u00e0 ghi ch\u00e9p th\u00f4ng tin trong ph\u1ea7n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n

– N\u1ebfu ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n ph\u1ea3i ch\u1edd x\u1eed l\u00fd, ghi:<\/span>
\nN\u1ee3 TK 156 – H\u00e0ng h\u00f3a <\/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 c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n v\u1ec1 x\u1eed l\u00fd h\u00e0ng ho\u00e1 th\u1eeba, ghi:<\/span>
\nN\u1ee3 TK 338 – Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3381)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan.<\/span><\/p>\n

3.1.19 M\u1ecdi tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n thi\u1ebfu h\u1ee5t, m\u1ea5t m\u00e1t h\u00e0ng ho\u00e1 \u1edf b\u1ea5t k\u1ef3 kh\u00e2u n\u00e0o trong kinh doanh ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n v\u00e0 truy t\u00ecm nguy\u00ean nh\u00e2n. K\u1ebf to\u00e1n c\u0103n c\u1ee9 v\u00e0o quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n theo t\u1eebng nguy\u00ean nh\u00e2n g\u00e2y ra \u0111\u1ec3 x\u1eed l\u00fd v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n:<\/span><\/p>\n

– Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a thi\u1ebfu ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n, ch\u1edd x\u1eed l\u00fd, ghi:<\/span>
\nN\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c (TK 1381- T\u00e0i s\u1ea3n thi\u1ebfu ch\u1edd x\u1eed l\u00fd)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 156 – H\u00e0ng ho\u00e1.<\/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 c\u00e1c TK 111, 112,… (n\u1ebfu do c\u00e1 nh\u00e2n g\u00e2y ra ph\u1ea3i b\u1ed3i th\u01b0\u1eddng b\u1eb1ng ti\u1ec1n)<\/span>
\nN\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (do c\u00e1 nh\u00e2n g\u00e2y ra ph\u1ea3i tr\u1eeb v\u00e0o l\u01b0\u01a1ng)<\/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)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 138 – Ph\u1ea3i thu kh\u00e1c (1381).<\/span><\/p>\n

3.1.20 Tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 b\u00e1n trong k\u1ef3, c\u0103n c\u1ee9 H\u00f3a \u0111\u01a1n GTGT ho\u1eb7c H\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, bi\u00ean b\u1ea3n b\u00e0n giao h\u00e0ng h\u00f3a B\u0110S, ghi:<\/span>
\nN\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 156 – H\u00e0ng h\u00f3a (1567 – H\u00e0ng h\u00f3a B\u0110S).<\/span><\/p>\n

\u0110\u1ed3ng th\u1eddi k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu b\u00e1n h\u00e0ng h\u00f3a B\u0110S:<\/span>
\n N\u1ee3 c\u00e1c TK 111, 112, 131,…<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 511 – Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (5117) <\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311) (n\u1ebfu c\u00f3).<\/span><\/p>\n

3.1.21 Ph\u1ea3n \u00e1nh gi\u00e1 v\u1ed1n h\u00e0ng h\u00f3a \u1ee9 \u0111\u1ecdng kh\u00f4ng c\u1ea7n d\u00f9ng khi nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd, ghi:<\/span>
\nN\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 156 – H\u00e0ng h\u00f3a.<\/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 gi\u00e1 tr\u1ecb h\u00e0ng ho\u00e1 \u0111\u00e3 k\u1ebft chuy\u1ec3n cu\u1ed1i k\u1ef3 tr\u01b0\u1edbc k\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a t\u1ed3n kho \u0111\u1ea7u k\u1ef3, ghi:<\/span>
\nN\u1ee3 TK 611 – Mua h\u00e0ng<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 156 – H\u00e0ng h\u00f3a.<\/span><\/p>\n

b) Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n:<\/span><\/p>\n

– Ti\u1ebfn h\u00e0nh ki\u1ec3m k\u00ea x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u01b0\u1ee3ng v\u00e0 gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a t\u1ed3n kho cu\u1ed1i k\u1ef3. C\u0103n c\u1ee9 v\u00e0o t\u1ed5ng tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a t\u1ed3n kho cu\u1ed1i k\u1ef3, ghi:<\/span>
\nN\u1ee3 TK 156 – H\u00e0ng h\u00f3a<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 611 – Mua h\u00e0ng.<\/span><\/p>\n

– C\u0103n c\u1ee9 v\u00e0o k\u1ebft qu\u1ea3 x\u00e1c \u0111\u1ecbnh t\u1ed5ng tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a \u0111\u00e3 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 611 – Mua h\u00e0ng.<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

K\u1ebf to\u00e1n Centax xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n h\u00e0ng h\u00f3a – TK 156 theo \u0110i\u1ec1u 29 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u1edbi nh\u1ea5t<\/p>\n","protected":false},"author":7,"featured_media":4414,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[480],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4286"}],"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=4286"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4286\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4414"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4286"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4286"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}