{"id":4293,"date":"2015-07-25T10:22:40","date_gmt":"2015-07-25T10:22:40","guid":{"rendered":"https:\/\/centax.dsoftware.vn\/?p=4293"},"modified":"2015-07-25T14:45:44","modified_gmt":"2015-07-25T14:45:44","slug":"cach-hach-toan-hang-gui-di-ban-tk-157","status":"publish","type":"post","link":"https:\/\/centax.dsoftware.vn\/?p=4293","title":{"rendered":"C\u00e1ch h\u1ea1ch to\u00e1n h\u00e0ng g\u1eedi \u0111i b\u00e1n – TK 157"},"content":{"rendered":"

K\u1ebf to\u00e1n Centax<\/a> xin gi\u1edbi thi\u1ec7u C\u00e1ch h\u1ea1ch to\u00e1n h\u00e0ng g\u1eedi \u0111i b\u00e1n – TK 157 theo \u0110i\u1ec1u 30\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

H\u00e0ng g\u1eedi \u0111i b\u00e1n ph\u1ea3n \u00e1nh tr\u00ean t\u00e0i kho\u1ea3n 157 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c quy \u0111\u1ecbnh trong Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n H\u00e0ng t\u1ed3n kho. Ch\u1ec9 ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n 157 \u201cH\u00e0ng g\u1eedi \u0111i b\u00e1n\u201d tr\u1ecb gi\u00e1 c\u1ee7a h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m \u0111\u00e3 g\u1eedi \u0111i cho kh\u00e1ch h\u00e0ng, g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi, d\u1ecbch v\u1ee5 \u0111\u00e3 ho\u00e0n th\u00e0nh b\u00e0n giao cho kh\u00e1ch h\u00e0ng theo h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf ho\u1eb7c \u0111\u01a1n \u0111\u1eb7t h\u00e0ng, nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n (ch\u01b0a \u0111\u01b0\u1ee3c t\u00ednh l\u00e0 doanh thu b\u00e1n h\u00e0ng trong k\u1ef3 \u0111\u1ed1i v\u1edbi s\u1ed1 h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m \u0111\u00e3 g\u1eedi \u0111i, d\u1ecbch v\u1ee5 \u0111\u00e3 cung c\u1ea5p cho kh\u00e1ch h\u00e0ng).<\/span><\/p>\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 157 – H\u00e0ng g\u1eedi \u0111i b\u00e1n<\/span><\/strong><\/span><\/h2>\n

B\u00ean N\u1ee3:<\/span>
\n– Tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m \u0111\u00e3 g\u1eedi cho kh\u00e1ch h\u00e0ng, ho\u1eb7c g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi; g\u1eedi cho c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c;<\/span>
\n– Tr\u1ecb gi\u00e1 d\u1ecbch v\u1ee5 \u0111\u00e3 cung c\u1ea5p cho kh\u00e1ch h\u00e0ng, nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n;<\/span>
\n– Cu\u1ed1i k\u1ef3 k\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m \u0111\u00e3 g\u1eedi \u0111i b\u00e1n ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n 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><\/p>\n

B\u00ean C\u00f3:<\/span>
\n– Tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m g\u1eedi \u0111i b\u00e1n, dich v\u1ee5 \u0111\u00e3 cung c\u1ea5p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n;<\/span>
\n– Tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m, d\u1ecbch v\u1ee5 \u0111\u00e3 g\u1eedi \u0111i b\u1ecb kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i;<\/span>
\n– \u0110\u1ea7u k\u1ef3 k\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m \u0111\u00e3 g\u1eedi \u0111i b\u00e1n, d\u1ecbch v\u1ee5 \u0111\u00e3 cung c\u1ea5p ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n \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:<\/span>
\nTr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m \u0111\u00e3 g\u1eedi \u0111i, d\u1ecbch v\u1ee5 \u0111\u00e3 cung c\u1ea5p ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n trong k\u1ef3.<\/span><\/h2>\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><\/p>\n

3.1. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p h\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean.<\/span><\/p>\n

a) Khi g\u1eedi h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m cho kh\u00e1ch h\u00e0ng, xu\u1ea5t h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m cho doanh nghi\u1ec7p nh\u1eadn b\u00e1n \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi theo h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, c\u0103n c\u1ee9 phi\u1ebfu xu\u1ea5t kho, 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<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 155 – Th\u00e0nh ph\u1ea9m.<\/span>
\nb) D\u1ecbch v\u1ee5 \u0111\u00e3 ho\u00e0n th\u00e0nh b\u00e0n giao cho kh\u00e1ch h\u00e0ng nh\u01b0ng ch\u01b0a x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n trong k\u1ef3, ghi:<\/span>
\nN\u1ee3 TK 157 – H\u00e0ng g\u1eedi \u0111i 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

c) Khi h\u00e0ng g\u1eedi \u0111i b\u00e1n v\u00e0 d\u1ecbch v\u1ee5 \u0111\u00e3 ho\u00e0n th\u00e0nh b\u00e0n giao cho kh\u00e1ch h\u00e0ng \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n trong k\u1ef3:<\/span><\/p>\n

– N\u1ebfu t\u00e1ch ngay \u0111\u01b0\u1ee3c thu\u1ebf gi\u00e1n thu t\u1ea1i th\u1eddi \u0111i\u1ec3m ghi nh\u1eadn doanh thu, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu b\u00e1n h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m, cung c\u1ea5p d\u1ecbch v\u1ee5 theo gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf, ghi:<\/span>
\nN\u1ee3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/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 gi\u00e1n thu, k\u1ebf to\u00e1n ghi nh\u1eadn doanh thu bao g\u1ed3m c\u1ea3 thu\u1ebf. \u0110\u1ecbnh k\u1ef3 k\u1ebf to\u00e1n ghi gi\u1ea3m doanh thu \u0111\u1ed1i v\u1edbi s\u1ed1 thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p, ghi:<\/span>
\nN\u1ee3 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

– \u0110\u1ed3ng th\u1eddi ph\u1ea3n \u00e1nh tr\u1ecb gi\u00e1 v\u1ed1n c\u1ee7a s\u1ed1 h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m, d\u1ecbch v\u1ee5 \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 157 – H\u00e0ng g\u1eedi \u0111i b\u00e1n.<\/span><\/p>\n

d) Tr\u01b0\u1eddng h\u1ee3p h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m \u0111\u00e3 g\u1eedi \u0111i b\u00e1n nh\u01b0ng b\u1ecb kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i:<\/span><\/p>\n

– N\u1ebfu h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m v\u1eabn c\u00f3 th\u1ec3 b\u00e1n \u0111\u01b0\u1ee3c ho\u1eb7c c\u00f3 th\u1ec3 s\u1eeda ch\u1eefa \u0111\u01b0\u1ee3c, ghi:<\/span>
\nN\u1ee3 TK 156 – H\u00e0ng h\u00f3a; ho\u1eb7c<\/span>
\nN\u1ee3 TK 155 – Th\u00e0nh ph\u1ea9m<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 157 – H\u00e0ng g\u1eedi \u0111i b\u00e1n.<\/span><\/p>\n

– N\u1ebfu h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m b\u1ecb h\u01b0 h\u1ecfng kh\u00f4ng th\u1ec3 b\u00e1n \u0111\u01b0\u1ee3c v\u00e0 kh\u00f4ng th\u1ec3 s\u1eeda ch\u1eefa \u0111\u01b0\u1ee3c, ghi:<\/span>
\nN\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 157 – H\u00e0ng g\u1eedi \u0111i b\u00e1n.<\/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, k\u1ebft chuy\u1ec3n gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a, th\u00e0nh ph\u1ea9m \u0111\u00e3 g\u1eedi cho kh\u00e1ch h\u00e0ng nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n trong k\u1ef3, h\u00e0ng h\u00f3a g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi (ch\u01b0a \u0111\u01b0\u1ee3c coi l\u00e0 \u0111\u00e3 b\u00e1n trong k\u1ef3), gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e0n giao cho ng\u01b0\u1eddi \u0111\u1eb7t h\u00e0ng nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n trong k\u1ef3, ghi:<\/span>
\nN\u1ee3 TK 611 – Mua h\u00e0ng (\u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a)<\/span>
\nN\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (\u0111\u1ed1i v\u1edbi th\u00e0nh ph\u1ea9m, d\u1ecbch v\u1ee5)<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 157 – H\u00e0ng g\u1eedi \u0111i b\u00e1n.<\/span><\/p>\n

b) Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, c\u0103n c\u1ee9 k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho, x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m (th\u00e0nh ph\u1ea9m, b\u00e1n th\u00e0nh ph\u1ea9m), d\u1ecbch v\u1ee5 cung c\u1ea5p cho kh\u00e1ch h\u00e0ng; nh\u1edd b\u00e1n \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi ch\u01b0a \u0111\u01b0\u1ee3c coi l\u00e0 \u0111\u00e3 b\u00e1n cu\u1ed1i k\u1ef3:<\/span><\/p>\n

– Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a g\u1eedi kh\u00e1ch h\u00e0ng nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c ch\u1ea5p nh\u1eadn thanh to\u00e1n; h\u00e0ng h\u00f3a g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi; g\u1eedi cho \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi h\u1ea1ch to\u00e1n ph\u1ee5 thu\u1ed9c ch\u01b0a \u0111\u01b0\u1ee3c coi l\u00e0 \u0111\u00e3 b\u00e1n cu\u1ed1i k\u1ef3, ghi:<\/span>
\nN\u1ee3 TK 157 – H\u00e0ng g\u1eedi \u0111i b\u00e1n<\/span>
\n\u00a0 \u00a0 \u00a0 C\u00f3 TK 611 – Mua h\u00e0ng.<\/span><\/p>\n

– Cu\u1ed1i k\u1ef3, k\u1ebf to\u00e1n k\u1ebft chuy\u1ec3n gi\u00e1 tr\u1ecb th\u00e0nh ph\u1ea9m cung c\u1ea5p cho kh\u00e1ch h\u00e0ng ho\u1eb7c nh\u1edd b\u00e1n \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi; gi\u00e1 tr\u1ecb d\u1ecbch v\u1ee5 cung c\u1ea5p cho ng\u01b0\u1eddi \u0111\u1eb7t h\u00e0ng nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n cu\u1ed1i k\u1ef3, ghi:<\/span>
\nN\u1ee3 TK 157 – H\u00e0ng g\u1eedi \u0111i b\u00e1n<\/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 h\u00e0ng g\u1eedi \u0111i b\u00e1n – TK 157 theo \u0110i\u1ec1u 30 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC m\u1edbi nh\u1ea5t<\/p>\n","protected":false},"author":7,"featured_media":4428,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"tags":[481],"_links":{"self":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4293"}],"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=4293"}],"version-history":[{"count":0,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/posts\/4293\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=\/wp\/v2\/media\/4428"}],"wp:attachment":[{"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=4293"}],"wp:term":[{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/centax.dsoftware.vn\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=4293"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}