{"id":1286,"date":"2024-03-22T16:09:03","date_gmt":"2024-03-22T09:09:03","guid":{"rendered":"http:\/\/kthtx.vn\/?p=1286"},"modified":"2024-03-22T16:09:12","modified_gmt":"2024-03-22T09:09:12","slug":"tai-khoan-154-chi-phi-san-xuat-kinh-doanh-do-dang-trong-htx","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2024\/03\/22\/tai-khoan-154-chi-phi-san-xuat-kinh-doanh-do-dang-trong-htx\/","title":{"rendered":"T\u00c0I KHO\u1ea2N 154 – CHI PH\u00cd S\u1ea2N XU\u1ea4T, KINH DOANH D\u1ede DANG TRONG HTX"},"content":{"rendered":"\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/p>\n\n\n\n

  1.1. 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 HTX.<\/p>\n\n\n\n

1.2. T\u00e0i kho\u1ea3n 154 “Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang” ph\u1ea3n \u00e1nh chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh ph\u00e1t sinh trong k\u1ef3; chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 ho\u00e0n th\u00e0nh trong k\u1ef3; chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang \u0111\u1ea7u k\u1ef3, cu\u1ed1i k\u1ef3 c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh ch\u00ednh, ph\u1ee5 v\u00e0 thu\u00ea ngo\u00e0i gia c\u00f4ng ch\u1ebf bi\u1ebfn \u1edf c\u00e1c HTX s\u1ea3n xu\u1ea5t ho\u1eb7c \u1edf c\u00e1c HTX kinh doanh d\u1ecbch v\u1ee5. T\u00e0i kho\u1ea3n 154 c\u0169ng ph\u1ea3n \u00e1nh chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, gia c\u00f4ng ch\u1ebf bi\u1ebfn, ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a c\u00e1c HTX th\u01b0\u01a1ng m\u1ea1i, n\u1ebfu c\u00f3 t\u1ed5 ch\u1ee9c c\u00e1c lo\u1ea1i h\u00ecnh ho\u1ea1t \u0111\u1ed9ng n\u00e0y.<\/p>\n\n\n\n

1.3. Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh h\u1ea1ch to\u00e1n tr\u00ean T\u00e0i kho\u1ea3n 154 ph\u1ea3i \u0111\u01b0\u1ee3c chi ti\u1ebft theo \u0111\u1ecba \u0111i\u1ec3m ph\u00e1t sinh chi ph\u00ed (ph\u00e2n x\u01b0\u1edfng, b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t, \u0111\u1ed9i s\u1ea3n xu\u1ea5t, c\u00f4ng tr\u01b0\u1eddng,…); theo lo\u1ea1i, nh\u00f3m s\u1ea3n ph\u1ea9m, ho\u1eb7c chi ti\u1ebft, b\u1ed9 ph\u1eadn s\u1ea3n ph\u1ea9m; theo t\u1eebng lo\u1ea1i d\u1ecbch v\u1ee5 ho\u1eb7c theo t\u1eebng c\u00f4ng \u0111o\u1ea1n d\u1ecbch v\u1ee5.<\/p>\n\n\n\n

1.4. Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang ph\u1ea3n \u00e1nh tr\u00ean T\u00e0i kho\u1ea3n 154 g\u1ed3m nh\u1eefng chi ph\u00ed sau:<\/p>\n\n\n\n

– Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp;<\/p>\n\n\n\n

– Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp;<\/p>\n\n\n\n

– Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng (\u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y l\u1eafp) (n\u1ebfu c\u00f3);<\/p>\n\n\n\n

– Chi ph\u00ed s\u1ea3n xu\u1ea5t chung.<\/p>\n\n\n\n

1.5. Chi ph\u00ed nguy\u00ean li\u1ec7u, 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 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb 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. <\/p>\n\n\n\n

1.6. Cu\u1ed1i k\u1ef3, ph\u00e2n b\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung bi\u1ebfn \u0111\u1ed5i v\u00e0o chi ph\u00ed ch\u1ebf bi\u1ebfn cho m\u1ed7i \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m theo chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh.<\/p>\n\n\n\n

1.7. HTX kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o T\u00e0i kho\u1ea3n 154 nh\u1eefng chi ph\u00ed sau:<\/p>\n\n\n\n

– Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh;<\/p>\n\n\n\n

– Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9;<\/p>\n\n\n\n

– Chi ph\u00ed kh\u00e1c;<\/p>\n\n\n\n

– Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/p>\n\n\n\n

– Chi \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n;<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c trang tr\u1ea3i b\u1eb1ng ngu\u1ed3n kh\u00e1c.<\/p>\n\n\n\n

2. Ph\u01b0\u01a1ng ph\u00e1p v\u1eadn d\u1ee5ng T\u00e0i kho\u1ea3n 154 trong ng\u00e0nh c\u00f4ng nghi\u1ec7p<\/p>\n\n\n\n

  2.1. T\u00e0i kho\u1ea3n 154 \u201cChi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang” \u00e1p d\u1ee5ng trong ng\u00e0nh c\u00f4ng nghi\u1ec7p d\u00f9ng \u0111\u1ec3 t\u1eadp h\u1ee3p, t\u1ed5ng h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m c\u1ee7a c\u00e1c ph\u00e2n x\u01b0\u1edfng, ho\u1eb7c b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t, ch\u1ebf t\u1ea1o s\u1ea3n ph\u1ea9m. \u0110\u1ed1i v\u1edbi c\u00e1c HTX s\u1ea3n xu\u1ea5t c\u00f3 thu\u00ea ngo\u00e0i gia c\u00f4ng, ch\u1ebf bi\u1ebfn, cung c\u1ea5p lao v\u1ee5, d\u1ecbch v\u1ee5 cho b\u00ean ngo\u00e0i ho\u1eb7c ph\u1ee5c v\u1ee5 cho vi\u1ec7c s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m th\u00ec chi ph\u00ed c\u1ee7a nh\u1eefng ho\u1ea1t \u0111\u1ed9ng n\u00e0y c\u0169ng \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p v\u00e0o T\u00e0i kho\u1ea3n 154.<\/p>\n\n\n\n

2.2. Ch\u1ec9 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o T\u00e0i kho\u1ea3n 154 nh\u1eefng n\u1ed9i dung chi ph\u00ed sau:<\/p>\n\n\n\n

– Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp cho vi\u1ec7c s\u1ea3n xu\u1ea5t, ch\u1ebf t\u1ea1o s\u1ea3n ph\u1ea9m;<\/p>\n\n\n\n

– Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp cho vi\u1ec7c s\u1ea3n xu\u1ea5t, ch\u1ebf t\u1ea1o s\u1ea3n ph\u1ea9m;<\/p>\n\n\n\n

– Chi ph\u00ed s\u1ea3n xu\u1ea5t chung ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho vi\u1ec7c s\u1ea3n xu\u1ea5t, ch\u1ebf t\u1ea1o s\u1ea3n ph\u1ea9m.<\/p>\n\n\n\n

2.3. T\u00e0i kho\u1ea3n 154 \u1edf c\u00e1c HTX s\u1ea3n xu\u1ea5t c\u00f4ng nghi\u1ec7p \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft theo \u0111\u1ecba \u0111i\u1ec3m ph\u00e1t sinh chi ph\u00ed (ph\u00e2n x\u01b0\u1edfng, b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t), theo lo\u1ea1i, nh\u00f3m s\u1ea3n ph\u1ea9m, s\u1ea3n ph\u1ea9m ho\u1eb7c chi ti\u1ebft b\u1ed9 ph\u1eadn s\u1ea3n ph\u1ea9m.<\/p>\n\n\n\n

          3. Ph\u01b0\u01a1ng ph\u00e1p v\u1eadn d\u1ee5ng T\u00e0i kho\u1ea3n 154 trong ng\u00e0nh n\u00f4ng nghi\u1ec7p<\/p>\n\n\n\n

3.1. M\u1ed9t s\u1ed1 n\u1ed9i dung c\u1ea7n l\u01b0u \u00fd khi h\u1ea1ch to\u00e1n TK 154 trong ng\u00e0nh n\u00f4ng nghi\u1ec7p<\/p>\n\n\n\n

a) T\u00e0i kho\u1ea3n 154 “Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang” \u00e1p d\u1ee5ng trong ng\u00e0nh n\u00f4ng nghi\u1ec7p d\u00f9ng \u0111\u1ec3 t\u1eadp h\u1ee3p t\u1ed5ng chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng nu\u00f4i tr\u1ed3ng, ch\u1ebf bi\u1ebfn s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 n\u00f4ng nghi\u1ec7p. T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft theo ng\u00e0nh kinh doanh n\u00f4ng nghi\u1ec7p (tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, ch\u1ebf bi\u1ebfn,…), theo \u0111\u1ecba \u0111i\u1ec3m ph\u00e1t sinh chi ph\u00ed (ph\u00e2n x\u01b0\u1edfng, \u0111\u1ed9i s\u1ea3n xu\u1ea5t,…), chi ti\u1ebft theo t\u1eebng lo\u1ea1i c\u00e2y, con v\u00e0 t\u1eebng lo\u1ea1i s\u1ea3n ph\u1ea9m, t\u1eebng s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5.<\/p>\n\n\n\n

b) Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t th\u1ef1c t\u1ebf c\u1ee7a s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh v\u00e0o cu\u1ed1i v\u1ee5 thu ho\u1ea1ch ho\u1eb7c cu\u1ed1i n\u0103m. S\u1ea3n ph\u1ea9m thu ho\u1ea1ch n\u0103m n\u00e0o th\u00ec t\u00ednh gi\u00e1 th\u00e0nh trong n\u0103m \u0111\u00f3 ngh\u0129a l\u00e0 chi ph\u00ed chi ra trong n\u0103m nay nh\u01b0ng n\u0103m sau m\u1edbi thu ho\u1ea1ch s\u1ea3n ph\u1ea9m th\u00ec n\u0103m sau m\u1edbi t\u00ednh gi\u00e1 th\u00e0nh v\u00e0 chi ph\u00ed chi ra trong n\u0103m tr\u01b0\u1edbc nh\u01b0ng li\u00ean quan \u0111\u1ebfn s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh trong n\u0103m nay th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh c\u1ee7a th\u00e0nh ph\u1ea9m ho\u00e0n th\u00e0nh.<\/p>\n\n\n\n

c) \u0110\u1ed1i v\u1edbi ng\u00e0nh tr\u1ed3ng tr\u1ecdt, chi ph\u00ed ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft theo 3 lo\u1ea1i c\u00e2y:<\/p>\n\n\n\n

– C\u00e2y ng\u1eafn ng\u00e0y (l\u00faa, khoai, s\u1eafn,…);<\/p>\n\n\n\n

– C\u00e2y tr\u1ed3ng m\u1ed9t l\u1ea7n thu ho\u1ea1ch nhi\u1ec1u l\u1ea7n (d\u1ee9a, chu\u1ed1i,…);<\/p>\n\n\n\n

– C\u00e2y l\u00e2u n\u0103m (ch\u00e8, c\u00e0 ph\u00ea, cao su, h\u1ed3 ti\u00eau, c\u00e2y \u0103n qu\u1ea3,…).<\/p>\n\n\n\n

\u0110\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i c\u00e2y tr\u1ed3ng 2, 3 v\u1ee5 trong m\u1ed9t n\u0103m, ho\u1eb7c tr\u1ed3ng n\u0103m nay, n\u0103m sau m\u1edbi thu ho\u1ea1ch, ho\u1eb7c lo\u1ea1i c\u00e2y v\u1eeba c\u00f3 di\u1ec7n t\u00edch tr\u1ed3ng m\u1edbi, v\u1eeba c\u00f3 di\u1ec7n t\u00edch ch\u0103m s\u00f3c thu ho\u1ea1ch trong c\u00f9ng m\u1ed9t n\u0103m,… th\u00ec ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf \u0111\u1ec3 ghi ch\u00e9p, ph\u1ea3n \u00e1nh r\u00f5 r\u00e0ng chi ph\u00ed c\u1ee7a v\u1ee5 n\u00e0y v\u1edbi v\u1ee5 kh\u00e1c, c\u1ee7a di\u1ec7n t\u00edch n\u00e0y v\u1edbi di\u1ec7n t\u00edch kh\u00e1c, c\u1ee7a n\u0103m tr\u01b0\u1edbc v\u1edbi n\u0103m nay v\u00e0 n\u0103m sau,…<\/p>\n\n\n\n

d) Kh\u00f4ng ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y chi ph\u00ed khai hoang, tr\u1ed3ng m\u1edbi v\u00e0 ch\u0103m s\u00f3c c\u00e2y l\u00e2u n\u0103m \u0111ang trong th\u1eddi k\u1ef3 XDCB, chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd HTX v\u00e0 chi ph\u00ed kh\u00e1c.<\/p>\n\n\n\n

\u0111) V\u1ec1 nguy\u00ean t\u1eafc, chi ph\u00ed s\u1ea3n xu\u1ea5t ng\u00e0nh tr\u1ed3ng tr\u1ecdt \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft v\u00e0o b\u00ean N\u1ee3 T\u00e0i kho\u1ea3n 154 “Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang” theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed. \u0110\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 lo\u1ea1i chi ph\u00ed c\u00f3 li\u00ean quan \u0111\u1ebfn nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng h\u1ea1ch to\u00e1n ho\u1eb7c li\u00ean quan \u0111\u1ebfn nhi\u1ec1u v\u1ee5, nhi\u1ec1u th\u1eddi k\u1ef3 th\u00ec ph\u1ea3i ph\u1ea3n \u00e1nh tr\u00ean c\u00e1c t\u00e0i kho\u1ea3n ri\u00eang, sau \u0111\u00f3 ph\u00e2n b\u1ed5 v\u00e0o gi\u00e1 th\u00e0nh c\u1ee7a c\u00e1c lo\u1ea1i s\u1ea3n ph\u1ea9m li\u00ean quan nh\u01b0: Chi ph\u00ed t\u01b0\u1edbi ti\u00eau n\u01b0\u1edbc, chi ph\u00ed chu\u1ea9n b\u1ecb \u0111\u1ea5t v\u00e0 tr\u1ed3ng m\u1edbi n\u0103m \u0111\u1ea7u c\u1ee7a nh\u1eefng c\u00e2y tr\u1ed3ng m\u1ed9t l\u1ea7n, thu ho\u1ea1ch nhi\u1ec1u l\u1ea7n (chi ph\u00ed n\u00e0y kh\u00f4ng thu\u1ed9c v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB),…<\/p>\n\n\n\n

e) Tr\u00ean c\u00f9ng m\u1ed9t di\u1ec7n t\u00edch canh t\u00e1c, n\u1ebfu tr\u1ed3ng xen t\u1eeb hai lo\u1ea1i c\u00e2y n\u00f4ng nghi\u1ec7p ng\u1eafn ng\u00e0y tr\u1edf l\u00ean th\u00ec nh\u1eefng chi ph\u00ed ph\u00e1t sinh c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn lo\u1ea1i c\u00e2y n\u00e0o \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p ri\u00eang cho lo\u1ea1i c\u00e2y \u0111\u00f3 (nh\u01b0: H\u1ea1t gi\u1ed1ng, chi ph\u00ed gieo tr\u1ed3ng, thu ho\u1ea1ch,…), chi ph\u00ed ph\u00e1t sinh chung cho nhi\u1ec1u lo\u1ea1i c\u00e2y (chi ph\u00ed c\u00e0y b\u1eeba, t\u01b0\u1edbi ti\u00eau n\u01b0\u1edbc,…) th\u00ec \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p ri\u00eang v\u00e0 ph\u00e2n b\u1ed5 cho t\u1eebng lo\u1ea1i c\u00e2y theo di\u1ec7n t\u00edch gieo tr\u1ed3ng ho\u1eb7c theo m\u1ed9t ti\u00eau th\u1ee9c ph\u00f9 h\u1ee3p.<\/p>\n\n\n\n

g) \u0110\u1ed1i v\u1edbi c\u00e2y l\u00e2u n\u0103m, qu\u00e1 tr\u00ecnh t\u1eeb khi l\u00e0m \u0111\u1ea5t, gieo tr\u1ed3ng, ch\u0103m s\u00f3c \u0111\u1ebfn khi b\u1eaft \u0111\u1ea7u c\u00f3 s\u1ea3n ph\u1ea9m (thu, b\u00f3i) th\u00ec \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n nh\u01b0 qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 XDCB \u0111\u1ec3 h\u00ecnh th\u00e0nh n\u00ean TSC\u0110 \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p chi ph\u00ed \u1edf TK 242 \u201cT\u00e0i s\u1ea3n kh\u00e1c\u201d, chi ti\u1ebft ho\u1ea1t \u0111\u1ed9ng XDCB d\u1edf dang. Chi ph\u00ed cho v\u01b0\u1eddn c\u00e2y l\u00e2u n\u0103m trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh bao g\u1ed3m c\u00e1c chi ph\u00ed cho kh\u00e2u ch\u0103m s\u00f3c, kh\u00e2u thu ho\u1ea1ch.<\/p>\n\n\n\n

h) Khi h\u1ea1ch to\u00e1n chi ph\u00ed ng\u00e0nh ch\u0103n nu\u00f4i tr\u00ean T\u00e0i kho\u1ea3n 154 c\u1ea7n ch\u00fa \u00fd m\u1ed9t s\u1ed1 \u0111i\u1ec3m sau:<\/p>\n\n\n\n

– H\u1ea1ch to\u00e1n chi ph\u00ed ch\u0103n nu\u00f4i ph\u1ea3i chi ti\u1ebft cho t\u1eebng lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng ch\u0103n nu\u00f4i (nh\u01b0 ch\u0103n nu\u00f4i tr\u00e2u b\u00f2, ch\u0103n nu\u00f4i l\u1ee3n,…), theo t\u1eebng nh\u00f3m ho\u1eb7c t\u1eebng lo\u1ea1i gia s\u00fac, gia c\u1ea7m;<\/p>\n\n\n\n

– S\u00fac v\u1eadt con c\u1ee7a \u0111\u00e0n s\u00fac v\u1eadt c\u01a1 b\u1ea3n hay nu\u00f4i b\u00e9o \u0111\u1ebb ra sau khi t\u00e1ch m\u1eb9 \u0111\u01b0\u1ee3c m\u1edf s\u1ed5 chi ti\u1ebft theo d\u00f5i ri\u00eang theo gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf;<\/p>\n\n\n\n

– \u0110\u1ed1i v\u1edbi s\u00fac v\u1eadt c\u01a1 b\u1ea3n khi \u0111\u00e0o th\u1ea3i chuy\u1ec3n th\u00e0nh s\u00fac v\u1eadt nu\u00f4i l\u1edbn, nu\u00f4i b\u00e9o \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o T\u00e0i kho\u1ea3n 154 theo gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a s\u00fac v\u1eadt c\u01a1 b\u1ea3n;<\/p>\n\n\n\n

– \u0110\u1ed1i t\u01b0\u1ee3ng t\u00ednh gi\u00e1 th\u00e0nh trong ng\u00e0nh ch\u0103n nu\u00f4i l\u00e0: 1 kg s\u1eefa t\u01b0\u01a1i, 1 con b\u00f2 con ti\u00eau chu\u1ea9n, gi\u00e1 th\u00e0nh 1 kg th\u1ecbt, gi\u00e1 th\u00e0nh 1 kg th\u1ecbt h\u01a1i, gi\u00e1 th\u00e0nh 1 ng\u00e0y\/con ch\u0103n nu\u00f4i,…<\/p>\n\n\n\n

i) Ph\u1ea7n chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u, chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp v\u01b0\u1ee3t tr\u00ean m\u1ee9c b\u00ecnh th\u01b0\u1eddng, chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh kh\u00f4ng ph\u00e2n b\u1ed5 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m m\u00e0 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n.<\/p>\n\n\n\n

3.2. <\/strong>N\u1ed9i dung chi ph\u00ed s\u1ea3n xu\u1ea5t c\u1ee7a m\u1ed9t s\u1ed1 ng\u00e0nh ngh\u1ec1, d\u1ecbch v\u1ee5 n\u00f4ng nghi\u1ec7p<\/strong><\/p>\n\n\n\n

a)  <\/em>D\u1ecbch v\u1ee5 t\u01b0\u1edbi ti\u00eau n\u01b0\u1edbc g\u1ed3m c\u00e1c kho\u1ea3n chi ph\u00ed ch\u1ee7 y\u1ebfu sau:<\/p>\n\n\n\n

– Ti\u1ec1n n\u01b0\u1edbc ph\u1ea3i tr\u1ea3 cho c\u00e1c c\u00f4ng ty thu\u1ef7 n\u00f4ng;<\/p>\n\n\n\n

– Ti\u1ec1n \u0111i\u1ec7n, x\u0103ng d\u1ea7u ch\u1ea1y m\u00e1y b\u01a1m;<\/p>\n\n\n\n

– Kh\u1ea5u hao tr\u1ea1m b\u01a1m v\u00e0 h\u1ec7 th\u1ed1ng k\u00eanh m\u01b0\u01a1ng d\u1eabn n\u01b0\u1edbc do HTX \u0111\u1ea7u t\u01b0 v\u1ed1n;<\/p>\n\n\n\n

– Chi ph\u00ed n\u1ea1o v\u00e9t, s\u1eeda ch\u1eefa h\u1ec7 th\u1ed1ng k\u00eanh m\u01b0\u01a1ng;<\/p>\n\n\n\n

– Chi ph\u00ed s\u1eeda ch\u1eefa th\u01b0\u1eddng xuy\u00ean v\u00e0 s\u1eeda ch\u1eefa l\u1edbn tr\u1ea1m b\u01a1m, m\u00e1y b\u01a1m;<\/p>\n\n\n\n

– Ti\u1ec1n c\u00f4ng lao \u0111\u1ed9ng tr\u1ea3 cho th\u00e0nh vi\u00ean v\u1eadn h\u00e0nh m\u00e1y v\u00e0 \u0111i\u1ec1u ph\u1ed1i n\u01b0\u1edbc;<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ef1c ti\u1ebfp nh\u01b0 l\u00e3i ti\u1ec1n vay\u2026<\/p>\n\n\n\n

b) D\u1ecbch v\u1ee5 ph\u00f2ng tr\u1eeb s\u00e2u b\u1ec7nh:<\/p>\n\n\n\n

– C\u00e1c lo\u1ea1i thu\u1ed1c s\u1eed d\u1ee5ng ph\u00f2ng tr\u1eeb s\u00e2u b\u1ec7nh cho c\u00e2y tr\u1ed3ng;<\/p>\n\n\n\n

– Nhi\u00ean li\u1ec7u ch\u1ea1y m\u00e1y phun thu\u1ed1c s\u00e2u;<\/p>\n\n\n\n

– Kh\u1ea5u hao m\u00e1y b\u01a1m thu\u1ed1c s\u00e2u;<\/p>\n\n\n\n

– Chi ph\u00ed d\u1ee5ng c\u1ee5 c\u1ea7m tay, qu\u1ea7n \u00e1o, d\u1ee5ng c\u1ee5 ph\u00f2ng h\u1ed9 lao \u0111\u1ed9ng;<\/p>\n\n\n\n

– Chi ph\u00ed s\u1eeda ch\u1eefa m\u00e1y b\u01a1m v\u00e0 b\u00ecnh b\u01a1m thu\u1ed1c tr\u1eeb s\u00e2u;<\/p>\n\n\n\n

– Chi ph\u00ed ti\u1ec1n c\u00f4ng lao \u0111\u1ed9ng v\u00e0 c\u00e1c kho\u1ea3n b\u1ed3i d\u01b0\u1ee1ng \u0111\u1ed9c h\u1ea1i;<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ef1c ti\u1ebfp kh\u00e1c nh\u01b0 l\u00e3i ti\u1ec1n vay.<\/p>\n\n\n\n

c) D\u1ecbch v\u1ee5 cung c\u1ea5p v\u1eadt t\u01b0 n\u00f4ng nghi\u1ec7p v\u00e0 bao ti\u00eau s\u1ea3n ph\u1ea9m cho c\u00e1c h\u1ed9 c\u00f3 c\u00e1c kho\u1ea3n chi ph\u00ed ch\u1ee7 y\u1ebfu sau:<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n chi v\u1ec1 v\u1eadn chuy\u1ec3n, b\u1ed1c x\u1ebfp, b\u1ea3o qu\u1ea3n h\u00e0ng h\u00f3a t\u1eeb n\u01a1i mua v\u1ec1 kho HTX v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c ti\u00eau th\u1ee5 v\u1eadt t\u01b0, h\u00e0ng h\u00f3a;<\/p>\n\n\n\n

– Kh\u1ea5u hao nh\u00e0 kho, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n c\u1ee7a b\u1ed9 ph\u1eadn d\u1ecbch v\u1ee5;<\/p>\n\n\n\n

– L\u00e3i ti\u1ec1n vay ph\u1ea3i tr\u1ea3;<\/p>\n\n\n\n

– Ti\u1ec1n c\u00f4ng c\u00e1n b\u1ed9, th\u00e0nh vi\u00ean tr\u1ef1c ti\u1ebfp ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 cung c\u1ea5p v\u1eadt t\u01b0 n\u00f4ng nghi\u1ec7p v\u00e0 ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m;<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ef1c ti\u1ebfp kh\u00e1c.<\/p>\n\n\n\n

Kh\u00f4ng ph\u1ea3n \u00e1nh v\u00e0o chi ph\u00ed d\u1ecbch v\u1ee5 cung c\u1ea5p v\u1eadt t\u01b0 n\u00f4ng nghi\u1ec7p gi\u00e1 v\u1ed1n (gi\u00e1 mua v\u00e0o) c\u1ee7a v\u1eadt t\u01b0, h\u00e0ng h\u00f3a v\u00e0 s\u1ea3n ph\u1ea9m nh\u1eadn bao ti\u00eau cho c\u00e1c h\u1ed9.<\/p>\n\n\n\n

d) Ho\u1ea1t \u0111\u1ed9ng nh\u1eadn h\u00e0ng v\u1ec1 gia c\u00f4ng, nh\u01b0: May m\u1eb7c, d\u1ec7t th\u1ea3m, th\u00eau ren\u2026 c\u00f3 c\u00e1c chi ph\u00ed s\u1ea3n xu\u1ea5t sau:<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c nh\u1eadn, tr\u1ea3 h\u00e0ng sau khi gia c\u00f4ng xong nh\u01b0 chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ed1c x\u1ebfp, b\u1ea3o qu\u1ea3n h\u00e0ng h\u00f3a\u2026;<\/p>\n\n\n\n

– C\u00e1c lo\u1ea1i v\u1eadt li\u1ec7u do HTX b\u1ecf ra trong qu\u00e1 tr\u00ecnh gia c\u00f4ng;<\/p>\n\n\n\n

– Ti\u1ec1n c\u00f4ng lao \u0111\u1ed9ng c\u1ee7a nh\u00e2n vi\u00ean tr\u1ef1c ti\u1ebfp gia c\u00f4ng;<\/p>\n\n\n\n

– Chi ph\u00ed v\u1ec1 \u0111i\u1ec7n, nhi\u00ean li\u1ec7u s\u1eed d\u1ee5ng trong qu\u00e1 tr\u00ecnh gia c\u00f4ng;<\/p>\n\n\n\n

– Kh\u1ea5u hao m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, nh\u00e0 x\u01b0\u1edfng;<\/p>\n\n\n\n

– Chi ph\u00ed s\u1eeda ch\u1eefa m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb;<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ef1c ti\u1ebfp kh\u00e1c (nh\u01b0 l\u00e3i ti\u1ec1n vay..).<\/p>\n\n\n\n

Kh\u00f4ng ph\u1ea3n \u00e1nh v\u00e0o chi ph\u00ed gia c\u00f4ng gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u c\u1ee7a b\u00ean giao gia c\u00f4ng.<\/p>\n\n\n\n

\u0111)  Ho\u1ea1t \u0111\u1ed9ng ch\u1ebf bi\u1ebfn n\u00f4ng, l\u00e2m s\u1ea3n: Chi ph\u00ed s\u1ea3n xu\u1ea5t g\u1ed3m c\u00e1c kho\u1ea3n sau:<\/p>\n\n\n\n

– Gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u ch\u00ednh \u0111\u01b0a v\u00e0o ch\u1ebf bi\u1ebfn;<\/p>\n\n\n\n

– C\u00e1c lo\u1ea1i nguy\u00ean v\u1eadt li\u1ec7u ph\u1ee5 s\u1eed d\u1ee5ng trong qu\u00e1 tr\u00ecnh ch\u1ebf bi\u1ebfn;<\/p>\n\n\n\n

– Chi ph\u00ed v\u1ec1 \u0111i\u1ec7n, nhi\u00ean li\u1ec7u (than, c\u1ee7i, x\u0103ng d\u1ea7u) s\u1eed d\u1ee5ng \u0111\u1ec3 ch\u1ea1y m\u00e1y v\u00e0 ch\u1ebf bi\u1ebfn s\u1ea3n ph\u1ea9m;<\/p>\n\n\n\n

– Chi ph\u00ed s\u1eeda ch\u1eefa m\u00e1y m\u00f3c; <\/p>\n\n\n\n

– Kh\u1ea5u hao nh\u00e0 x\u01b0\u1edfng, m\u00e1y m\u00f3c s\u1eed d\u1ee5ng trong s\u1ea3n xu\u1ea5t ch\u1ebf bi\u1ebfn;<\/p>\n\n\n\n

– Ti\u1ec1n c\u00f4ng lao \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t;<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n chi tr\u1ef1c ti\u1ebfp kh\u00e1c.<\/p>\n\n\n\n

e) Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t n\u00f4ng, l\u00e2m nghi\u1ec7p, chi ph\u00ed s\u1ea3n xu\u1ea5t g\u1ed3m:<\/p>\n\n\n\n

– Gi\u1ed1ng;<\/p>\n\n\n\n

– Ph\u00e2n b\u00f3n;<\/p>\n\n\n\n

– Chi ph\u00ed ph\u00f2ng t\u1eeb s\u00e2u b\u1ec7nh cho c\u00e2y tr\u1ed3ng;<\/p>\n\n\n\n

– Chi ph\u00ed l\u00e0m \u0111\u1ea5t;<\/p>\n\n\n\n

– Chi ph\u00ed t\u01b0\u1edbi n\u01b0\u1edbc;<\/p>\n\n\n\n

– Ti\u1ec1n c\u00f4ng lao \u0111\u1ed9ng;<\/p>\n\n\n\n

– Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n chuy\u00ean d\u00f9ng cho s\u1ea3n xu\u1ea5t n\u00f4ng, l\u00e2m nghi\u1ec7p;<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ef1c ti\u1ebfp kh\u00e1c.<\/p>\n\n\n\n

g) Ho\u1ea1t \u0111\u1ed9ng nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n, chi ph\u00ed g\u1ed3m c\u00e1c kho\u1ea3n:<\/p>\n\n\n\n

– Con gi\u1ed1ng;<\/p>\n\n\n\n

– Thu\u1ed1c ph\u00f2ng tr\u1eeb d\u1ecbch b\u1ec7nh;<\/p>\n\n\n\n

– Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh;<\/p>\n\n\n\n

– Chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n;<\/p>\n\n\n\n

– Chi ph\u00ed tr\u1ef1c ti\u1ebfp kh\u00e1c (nh\u01b0 l\u00e3i ti\u1ec1n vay…).<\/p>\n\n\n\n

          4. Ph\u01b0\u01a1ng ph\u00e1p v\u1eadn d\u1ee5ng T\u00e0i kho\u1ea3n 154 trong ng\u00e0nh d\u1ecbch v\u1ee5<\/p>\n\n\n\n

a) T\u00e0i kho\u1ea3n 154 \u201cChi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang” \u00e1p d\u1ee5ng trong c\u00e1c HTX kinh doanh d\u1ecbch v\u1ee5 nh\u01b0: Giao th\u00f4ng v\u1eadn t\u1ea3i, b\u01b0u \u0111i\u1ec7n, du l\u1ecbch, d\u1ecbch v\u1ee5 cung \u1ee9ng \u0111i\u1ec7n, d\u1ecbch v\u1ee5 m\u00f4i tr\u01b0\u1eddng, d\u1ecbch v\u1ee5 y t\u1ebf, d\u1ecbch v\u1ee5 tr\u01b0\u1eddng h\u1ecdc, d\u1ecbch v\u1ee5 nh\u00e0 \u1edf,… T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 t\u1eadp h\u1ee3p chi ph\u00ed (nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp, nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp, chi ph\u00ed s\u1ea3n xu\u1ea5t chung) v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh c\u1ee7a kh\u1ed1i l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 \u0111\u00e3 th\u1ef1c hi\u1ec7n.<\/p>\n\n\n\n

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

c) Trong qu\u00e1 tr\u00ecnh v\u1eadn t\u1ea3i, s\u0103m l\u1ed1p b\u1ecb hao m\u00f2n v\u1edbi m\u1ee9c \u0111\u1ed9 nhanh h\u01a1n m\u1ee9c kh\u1ea5u hao \u0111\u1ea7u xe n\u00ean th\u01b0\u1eddng ph\u1ea3i thay th\u1ebf nhi\u1ec1u l\u1ea7n nh\u01b0ng gi\u00e1 tr\u1ecb s\u0103m l\u1ed1p thay th\u1ebf kh\u00f4ng t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh v\u1eadn t\u1ea3i ngay m\u1ed9t l\u00fac khi xu\u1ea5t d\u00f9ng thay th\u1ebf m\u00e0 ph\u1ea3i ph\u00e2n b\u1ed5 d\u1ea7n theo t\u1eebng k\u1ef3. V\u00ec v\u1eady, h\u00e0ng k\u1ef3 c\u00e1c HTX v\u1eadn t\u1ea3i \u00f4t\u00f4 \u0111\u01b0\u1ee3c tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u0103m l\u1ed1p v\u00e0o gi\u00e1 th\u00e0nh v\u1eadn t\u1ea3i (chi ph\u00ed ph\u1ea3i tr\u1ea3) theo quy \u0111\u1ecbnh c\u1ee7a ch\u1ebf \u0111\u1ed9 t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh.<\/p>\n\n\n\n

d) Ph\u1ea7n chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp v\u01b0\u1ee3t tr\u00ean m\u1ee9c b\u00ecnh th\u01b0\u1eddng v\u00e0 ph\u1ea7n chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh kh\u00f4ng ph\u00e2n b\u1ed5 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m m\u00e0 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n.<\/p>\n\n\n\n

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

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

          5. Ph\u01b0\u01a1ng ph\u00e1p v\u1eadn d\u1ee5ng T\u00e0i kho\u1ea3n 154 trong ng\u00e0nh x\u00e2y d\u1ef1ng<\/p>\n\n\n\n

a) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh x\u00e2y l\u1eafp, 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 HTX x\u00e2y l\u1eafp.<\/p>\n\n\n\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 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.<\/p>\n\n\n\n

c) T\u00e0i kho\u1ea3n n\u00e0y trong ng\u00e0nh X\u00e2y l\u1eafp c\u00f3 th\u1ec3 theo d\u00f5i chi ti\u1ebft theo c\u00e1c ho\u1ea1t \u0111\u1ed9ng sau:<\/p>\n\n\n\n

– X\u00e2y l\u1eafp:<\/em> 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;<\/p>\n\n\n\n

– S\u1ea3n ph\u1ea9m kh\u00e1c:<\/em> 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,…);<\/p>\n\n\n\n

– D\u1ecbch v\u1ee5:<\/em> 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;<\/p>\n\n\n\n

– Chi ph\u00ed b\u1ea3o h\u00e0nh x\u00e2y l\u1eafp:<\/em> 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.<\/p>\n\n\n\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:<\/p>\n\n\n\n

– Chi ph\u00ed v\u1eadt li\u1ec7u;<\/p>\n\n\n\n

– Chi ph\u00ed nh\u00e2n c\u00f4ng;<\/p>\n\n\n\n

– Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng;<\/p>\n\n\n\n

– Ch\u00ed ph\u00ed chung.<\/p>\n\n\n\n

Ri\u00eang chi ph\u00ed chung \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p chi ph\u00ed “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 HTX 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 kinh doanh”. 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” th\u00f4ng qua 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.<\/p>\n\n\n\n

  \u0111) HTX l\u00e0 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 ho\u1eb7c \u0111\u1ec3 b\u00e1n th\u00ec th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc:<\/p>\n\n\n\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 l\u00e0m v\u0103n ph\u00f2ng (TSC\u0110) 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 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh ri\u00eang tr\u00ean TK 2422 – X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang.<\/p>\n\n\n\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 ph\u1ea7n th\u00e0nh ph\u1ea9m b\u1ea5t \u0111\u1ed9ng s\u1ea3n, TSC\u0110 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 2422. 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.<\/p>\n\n\n\n

e) Kho\u1ea3n d\u1ef1 ph\u00f2ng chi ph\u00ed b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh t\u1eebng k\u1ef3, h\u1ebft th\u1eddi h\u1ea1n b\u1ea3o h\u00e0nh n\u1ebfu s\u1ed1 b\u1ea3o h\u00e0nh \u0111\u00e3 tr\u00edch l\u1eadp l\u1edbn h\u01a1n chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u00e3 ph\u00e1t sinh th\u00ec ghi t\u0103ng thu nh\u1eadp kh\u00e1c trong k\u1ef3. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1ee3c l\u1ea1i th\u00ec h\u1ea1ch to\u00e1n v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ef3.<\/p>\n\n\n\n

g) C\u00e1c kho\u1ea3n chi ph\u00ed c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y l\u1eafp kh\u00f4ng th\u1ec3 thu h\u1ed3i ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn ngay l\u00e0 gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ef3.<\/p>\n\n\n\n

h)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 \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng.<\/p>\n\n\n\n

i) H\u1ea1ch to\u00e1n kho\u1ea3n m\u1ee5c nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp:<\/p>\n\n\n\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).<\/p>\n\n\n\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; Gi\u00e1 th\u1ef1c t\u1ebf \u0111\u00edch danh).<\/p>\n\n\n\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.<\/p>\n\n\n\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 HTX 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,…).<\/p>\n\n\n\n

k) H\u1ea1ch to\u00e1n kho\u1ea3n m\u1ee5c chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng:<\/p>\n\n\n\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).<\/p>\n\n\n\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.<\/p>\n\n\n\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 2421, sau \u0111\u00f3 s\u1ebd ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o N\u1ee3 T\u00e0i kho\u1ea3n 154 “Chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang”; 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 338 “Ph\u1ea3i tr\u1ea3 kh\u00e1c”, N\u1ee3 T\u00e0i kho\u1ea3n 154 chi ti\u1ebft chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng.<\/p>\n\n\n\n

l) H\u1ea1ch to\u00e1n kho\u1ea3n m\u1ee5c chi ph\u00ed s\u1ea3n xu\u1ea5t chung:<\/p>\n\n\n\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, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, b\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng, 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\u1ee7a 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,…<\/p>\n\n\n\n

6. 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><\/p>\n\n\n\n

B\u00ean N\u1ee3:<\/strong><\/p>\n\n\n\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;<\/p>\n\n\n\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.<\/p>\n\n\n\n

B\u00ean C\u00f3:<\/strong><\/p>\n\n\n\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;<\/p>\n\n\n\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 HTX nh\u1eadn th\u1ea7u ch\u00ednh x\u00e2y l\u1eafp; ho\u1eb7c gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh ch\u1edd ti\u00eau th\u1ee5;<\/p>\n\n\n\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;<\/p>\n\n\n\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;<\/p>\n\n\n\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;<\/p>\n\n\n\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 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 HTX s\u1ea3n xu\u1ea5t theo \u0111\u01a1n \u0111\u1eb7t h\u00e0ng, ho\u1eb7c HTX 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 ph\u1ea3n \u00e1nh 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 th\u00ec ph\u1ea3i h\u1ea1ch to\u00e1n v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (C\u00f3 TK 154, N\u1ee3 TK 632).<\/p>\n\n\n\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3: <\/strong>Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh c\u00f2n d\u1edf dang cu\u1ed1i k\u1ef3.<\/p>\n\n\n\n

7. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n<\/strong> m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf ch\u1ee7 y\u1ebfu<\/strong><\/p>\n\n\n\n

7.1. H\u1ea1ch to\u00e1n d\u1ecbch v\u1ee5 t\u01b0\u1edbi ti\u00eau n\u01b0\u1edbc<\/em><\/strong><\/p>\n\n\n\n

a) Chi ph\u00ed tu b\u1ed5, n\u1ea1o v\u00e9t k\u00eanh m\u01b0\u01a1ng d\u1eabn n\u01b0\u1edbc (s\u1eeda ch\u1eefa tu b\u1ed5 th\u01b0\u1eddng xuy\u00ean), ghi:<\/p>\n\n\n\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n\n\n\n

 C\u00f3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (Ti\u1ec1n c\u00f4ng lao \u0111\u1ed9ng ph\u1ea3i tr\u1ea3 th\u00e0nh vi\u00ean v\u00e0 lao \u0111\u1ed9ng thu\u00ea ngo\u00e0i)<\/p>\n\n\n\n

           C\u00f3 TK 152 – V\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5<\/p>\n\n\n\n

 C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (Kho\u00e1n g\u1ecdn cho b\u00ean ngo\u00e0i s\u1eeda ch\u1eefa, n\u1ea1o v\u00e9t).<\/p>\n\n\n\n

b) Xu\u1ea5t ph\u1ee5 t\u00f9ng s\u1eeda ch\u1eefa, thay th\u1ebf m\u00e1y b\u01a1m, tr\u1ea1m b\u01a1m, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n\n\n\n

            C\u00f3 TK 152 – V\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5.<\/p>\n\n\n\n

c) Khi mua x\u0103ng, d\u1ea7u s\u1eed d\u1ee5ng cho m\u00e1y b\u01a1m, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n\n\n\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n\n\n\n

            C\u00f3 c\u00e1c TK 111,112,141,331.<\/p>\n\n\n\n

d) Ti\u1ec1n \u0111i\u1ec7n v\u00e0 thu\u1ef7 l\u1ee3i ph\u00ed ph\u1ea3i tr\u1ea3 cho chi nh\u00e1nh \u0111i\u1ec7n v\u00e0 c\u00f4ng ty thu\u1ef7 n\u00f4ng, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n\n\n\n

            C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n.<\/p>\n\n\n\n

\u0111) Khi x\u00e1c \u0111\u1ecbnh ti\u1ec1n c\u00f4ng lao \u0111\u1ed9ng ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u1eadn h\u00e0nh m\u00e1y v\u00e0 \u0111i\u1ec1u ph\u1ed1i n\u01b0\u1edbc, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n\n\n\n

            C\u00f3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n\n\n\n

e) \u0110\u1ecbnh k\u1ef3, t\u00ednh kh\u1ea5u hao m\u00e1y b\u01a1m, tr\u1ea1m b\u01a1m, k\u00eanh m\u01b0\u01a1ng d\u1eabn n\u01b0\u1edbc, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n\n\n\n

            C\u00f3 TK 214 – Hao m\u00f2n TSC\u0110.<\/p>\n\n\n\n

g) Ph\u00e2n b\u1ed5 d\u1ea7n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t trong n\u0103m (Chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn k\u00eanh m\u01b0\u01a1ng, m\u00e1y b\u01a1m, tr\u1ea1m b\u01a1m), ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang<\/p>\n\n\n\n

            C\u00f3 TK 242 – T\u00e0i s\u1ea3n kh\u00e1c (2421).<\/p>\n\n\n\n

h) Cu\u1ed1i k\u1ef3 x\u00e1c \u0111\u1ecbnh s\u1ed1 d\u1ecbch v\u1ee5 t\u01b0\u1edbi ti\u00eau n\u01b0\u1edbc ho\u00e0n th\u00e0nh x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/p>\n\n\n\n

            C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/p>\n\n\n\n

7.2. H\u1ea1ch to\u00e1n d\u1ecbch v\u1ee5 ph\u00f2ng tr\u1eeb s\u00e2u b\u1ec7nh cho c\u00e2y tr\u1ed3ng, v\u1eadt nu\u00f4i<\/em><\/strong><\/p>\n\n\n\n

a) V\u1ec1 thu\u1ed1c ph\u00f2ng tr\u1eeb d\u1ecbch b\u1ec7nh cho c\u00e2y tr\u1ed3ng, v\u1eadt nu\u00f4i:<\/p>\n\n\n\n

– N\u1ebfu HTX mua v\u1ec1 d\u1ef1 tr\u1eef trong kho, khi xu\u1ea5t kho ra s\u1eed d\u1ee5ng, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang (Chi ti\u1ebft d\u1ecbch v\u1ee5 b\u1ea3o v\u1ec7 c\u00e2y tr\u1ed3ng v\u1eadt nu\u00f4i)<\/p>\n\n\n\n

            C\u00f3 TK 152 – V\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5.<\/p>\n\n\n\n

– N\u1ebfu HTX mua v\u1ec1 s\u1eed d\u1ee5ng ngay kh\u00f4ng nh\u1eadp kho, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n\n\n\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n\n\n\n

            C\u00f3 c\u00e1c TK 111, 112.         <\/p>\n\n\n\n

b) Xu\u1ea5t c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 ra s\u1eed d\u1ee5ng (B\u00ecnh b\u01a1m thu\u1ed1c s\u00e2u\u2026)<\/p>\n\n\n\n

– Khi xu\u1ea5t kho, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 242 – T\u00e0i s\u1ea3n kh\u00e1c (2421)<\/p>\n\n\n\n

            C\u00f3 TK 152 – V\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5.<\/p>\n\n\n\n

\u0110\u1ed3ng th\u1eddi ghi \u0111\u01a1n b\u00ean N\u1ee3 TK 005 – C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 l\u00e2u b\u1ec1n \u0111ang s\u1eed d\u1ee5ng.<\/p>\n\n\n\n

– X\u00e1c \u0111\u1ecbnh s\u1ed1 ph\u00e2n b\u1ed5 gi\u00e1 tr\u1ecb c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 v\u00e0o chi ph\u00ed, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang (Chi ti\u1ebft d\u1ecbch v\u1ee5 b\u1ea3o v\u1ec7 c\u00e2y tr\u1ed3ng v\u1eadt nu\u00f4i)<\/p>\n\n\n\n

            C\u00f3 TK 242 – T\u00e0i s\u1ea3n kh\u00e1c (2421).<\/p>\n\n\n\n

c) \u0110\u1ed1i v\u1edbi HTX c\u00f3 s\u1eed d\u1ee5ng m\u00e1y b\u01a1m thu\u1ed1c tr\u1eeb s\u00e2u ch\u1ea1y b\u1eb1ng x\u0103ng d\u1ea7u<\/p>\n\n\n\n

– Chi ph\u00ed v\u1ec1 x\u0103ng d\u1ea7u ch\u1ea1y m\u00e1y, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang (Chi ti\u1ebft d\u1ecbch v\u1ee5 b\u1ea3o v\u1ec7 c\u00e2y tr\u1ed3ng v\u1eadt nu\u00f4i)<\/p>\n\n\n\n

            C\u00f3 TK 111 – Ti\u1ec1n m\u1eb7t (Mua x\u0103ng b\u1eb1ng ti\u1ec1n m\u1eb7t s\u1eed d\u1ee5ng ngay)<\/p>\n\n\n\n

            C\u00f3 TK 141 – T\u1ea1m \u1ee9ng (Thanh to\u00e1n t\u1ea1m \u1ee9ng ti\u1ec1n mua x\u0103ng)<\/p>\n\n\n\n

            C\u00f3 TK 152 – V\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5 (Xu\u1ea5t x\u0103ng d\u1ea7u trong kho ra s\u1eed d\u1ee5ng).<\/p>\n\n\n\n

– \u0110\u1ecbnh k\u1ef3, t\u00ednh kh\u1ea5u hao m\u00e1y b\u01a1m thu\u1ed1c tr\u1eeb s\u00e2u, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang (Chi ti\u1ebft d\u1ecbch v\u1ee5 b\u1ea3o v\u1ec7 c\u00e2y tr\u1ed3ng v\u1eadt nu\u00f4i)<\/p>\n\n\n\n

            C\u00f3 TK 214 – Hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/p>\n\n\n\n

          d) X\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n c\u00f4ng lao \u0111\u1ed9ng ph\u1ea3i thanh to\u00e1n cho th\u00e0nh vi\u00ean, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang (Chi ti\u1ebft d\u1ecbch v\u1ee5 b\u1ea3o v\u1ec7 c\u00e2y tr\u1ed3ng v\u1eadt nu\u00f4i)<\/p>\n\n\n\n

                    C\u00f3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n\n\n\n

          \u0111) Cu\u1ed1i k\u1ef3, k\u1ebft chuy\u1ec3n chi ph\u00ed d\u1ecbch v\u1ee5 ph\u00f2ng tr\u1eeb s\u00e2u b\u1ec7nh \u0111\u00e3 ho\u00e0n th\u00e0nh v\u00e0o T\u00e0i kho\u1ea3n gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5<\/p>\n\n\n\n

            C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/p>\n\n\n\n

7.3. H\u1ea1ch to\u00e1n d\u1ecbch v\u1ee5 cung c\u1ea5p v\u1eadt t\u01b0 n\u00f4ng nghi\u1ec7p<\/em><\/strong><\/p>\n\n\n\n

a) HTX mua v\u1eadt t\u01b0 n\u00f4ng nghi\u1ec7p v\u1ec1 nh\u1eadp kho:<\/p>\n\n\n\n

–  Khi mua v\u1eadt t\u01b0 v\u1ec1 nh\u1eadp kho, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 156 – Th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a  (Gi\u00e1 mua ghi tr\u00ean h\u00f3a \u0111\u01a1n)<\/p>\n\n\n\n

N\u1ee3 TK 133- Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n\n\n\n

            C\u00f3 c\u00e1c TK 111, 112, 331.           <\/p>\n\n\n\n

–  Khi xu\u1ea5t v\u1eadt t\u01b0 b\u00e1n, cung c\u1ea5p cho c\u00e1c h\u1ed9, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/p>\n\n\n\n

            C\u00f3 TK 156 – Th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a (Gi\u00e1 xu\u1ea5t kho).<\/p>\n\n\n\n

\u0110\u1ed3ng th\u1eddi c\u0103n c\u1ee9 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, ph\u1ea3n \u00e1nh doanh thu, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 111 – Ti\u1ec1n m\u1eb7t (B\u00e1n thu ti\u1ec1n ngay)<\/p>\n\n\n\n

N\u1ee3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/p>\n\n\n\n

            C\u00f3 TK 511 – Doanh thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh (Gi\u00e1 b\u00e1n).<\/p>\n\n\n\n

C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3).<\/p>\n\n\n\n

– Chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ed1c x\u1ebfp, chi ph\u00ed b\u00e1n h\u00e0ng:<\/p>\n\n\n\n

N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh<\/p>\n\n\n\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n\n\n\n

           C\u00f3 TK 111 – Ti\u1ec1n m\u1eb7t (Chi ph\u00ed v\u1eadn chuy\u1ec3n )<\/p>\n\n\n\n

           C\u00f3 TK 141 – T\u1ea1m \u1ee9ng (Thanh to\u00e1n t\u1ea1m \u1ee9ng ti\u1ec1n v\u1eadn chuy\u1ec3n)<\/p>\n\n\n\n

            C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (Chi ph\u00ed v\u1eadn chuy\u1ec3n c\u00f2n n\u1ee3 ch\u01b0a thanh to\u00e1n).<\/p>\n\n\n\n

b) HTX mua v\u1eadt t\u01b0 v\u1ec1 giao ngay cho c\u00e1c h\u1ed9 (\u0110\u1ed9i, t\u1ed5):<\/p>\n\n\n\n

–  Khi v\u1eadt t\u01b0 v\u1ec1 t\u1edbi HTX giao ngay cho c\u00e1c \u0111\u1ed9i, t\u1ed5, c\u00e1c h\u1ed9 theo s\u1ed1 l\u01b0\u1ee3ng \u0111\u00e3 k\u00fd k\u1ebft, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (Chi ti\u1ebft d\u1ecbch v\u1ee5 cung c\u1ea5p v\u1eadt t\u01b0) (Theo gi\u00e1 mua tr\u00ean h\u00f3a \u0111\u01a1n)<\/p>\n\n\n\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n\n\n\n

                     C\u00f3 c\u00e1c TK 111, 112, 331                         <\/p>\n\n\n\n

\u0110\u1ed3ng th\u1eddi ph\u1ea3n \u00e1nh doanh thu cung c\u1ea5p v\u1eadt t\u01b0 n\u00f4ng nghi\u1ec7p cho c\u00e1c h\u1ed9, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 111 – Ti\u1ec1n m\u1eb7t (B\u00e1n thu ti\u1ec1n ngay)<\/p>\n\n\n\n

N\u1ee3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/p>\n\n\n\n

            C\u00f3 TK 511 – Doanh thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh (Gi\u00e1 b\u00e1n).<\/p>\n\n\n\n

C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3).<\/p>\n\n\n\n

–  Chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ed1c x\u1ebfp, chi ph\u00ed b\u00e1n h\u00e0ng (n\u1ebfu c\u00f3), ghi:<\/p>\n\n\n\n

N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh<\/p>\n\n\n\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n\n\n\n

            C\u00f3 TK 111 – Ti\u1ec1n m\u1eb7t (Chi ph\u00ed v\u1eadn chuy\u1ec3n )<\/p>\n\n\n\n

            C\u00f3 TK 141 – T\u1ea1m \u1ee9ng (Thanh to\u00e1n t\u1ea1m \u1ee9ng ti\u1ec1n v\u1eadn chuy\u1ec3n)<\/p>\n\n\n\n

            C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (Chi ph\u00ed v\u1eadn chuy\u1ec3n c\u00f2n n\u1ee3 ch\u01b0a thanh to\u00e1n).<\/p>\n\n\n\n

7.4. H\u1ea1ch to\u00e1n d\u1ecbch v\u1ee5 s\u1ea3n xu\u1ea5t v\u00e0 cung c\u1ea5p h\u1ea1t gi\u1ed1ng cho c\u00e1c h\u1ed9<\/em><\/strong><\/p>\n\n\n\n

a) Tr\u01b0\u1eddng h\u1ee3p HTX \u0111i mua gi\u1ed1ng m\u1edbi \u1edf c\u00f4ng ty gi\u1ed1ng c\u00e2y tr\u1ed3ng v\u1ec1 b\u00e1n cho c\u00e1c h\u1ed9:<\/p>\n\n\n\n

–  Khi mua h\u1ea1t gi\u1ed1ng v\u1ec1 nh\u1eadp kho, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 156 – Th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a (Chi ti\u1ebft d\u1ecbch v\u1ee5 cung c\u1ea5p gi\u1ed1ng)<\/p>\n\n\n\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n\n\n\n

            C\u00f3 c\u00e1c TK 111, 112, 331.       <\/p>\n\n\n\n

          – Khi xu\u1ea5t kho h\u1ea1t gi\u1ed1ng b\u00e1n cho c\u00e1c h\u1ed9, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (Chi ti\u1ebft d\u1ecbch v\u1ee5 gi\u1ed1ng)<\/p>\n\n\n\n

            C\u00f3 TK 156 – Th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a (gi\u00e1 xu\u1ea5t kho).<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p mua h\u1ea1t gi\u1ed1ng v\u1ec1 giao ngay cho c\u00e1c h\u1ed9, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (Chi ti\u1ebft d\u1ecbch v\u1ee5 gi\u1ed1ng)<\/p>\n\n\n\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n\n\n\n

C\u00f3 c\u00e1c TK 111, 112, 331.           <\/p>\n\n\n\n

\u0110\u1ed3ng th\u1eddi ghi nh\u1eadn doanh thu v\u1ec1 b\u00e1n h\u1ea1t gi\u1ed1ng cho c\u00e1c h\u1ed9, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 111 – Ti\u1ec1n m\u1eb7t (B\u00e1n thu ti\u1ec1n ngay)<\/p>\n\n\n\n

N\u1ee3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/p>\n\n\n\n

            C\u00f3 TK 511 – Doanh thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh (Gi\u00e1 b\u00e1n).<\/p>\n\n\n\n

C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3).<\/p>\n\n\n\n

– Chi ph\u00ed v\u1eadn chuy\u1ec3n gi\u1ed1ng v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111i nh\u1eadn gi\u1ed1ng, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh<\/p>\n\n\n\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n\n\n\n

C\u00f3 c\u00e1c TK 111, 112, 141, 331….<\/p>\n\n\n\n

          – C\u00e1c chi ph\u00ed ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh b\u1ea3o qu\u1ea3n, b\u00e1n gi\u1ed1ng, ghi:<\/p>\n\n\n\n

          N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh<\/p>\n\n\n\n

                   C\u00f3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/p>\n\n\n\n

                   C\u00f3 TK 214 – Hao m\u00f2n TSC\u0110<\/p>\n\n\n\n

                   C\u00f3 TK 152 – V\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5.<\/p>\n\n\n\n

b) Tr\u01b0\u1eddng h\u1ee3p HTX nh\u1eadn gi\u1ed1ng m\u1edbi v\u1ec1 giao cho m\u1ed9t s\u1ed1 h\u1ed9 c\u00f3 kinh nghi\u1ec7m \u0111\u1ec3 s\u1ea3n xu\u1ea5t nh\u00e2n gi\u1ed1ng. Tu\u1ef3 theo tho\u1ea3 thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng gi\u1eefa HTX v\u1edbi c\u00e1c h\u1ed9 s\u1ea3n xu\u1ea5t gi\u1ed1ng m\u00e0 HTX c\u00f3 th\u1ec3 \u0111\u1ea7u t\u01b0 th\u00eam chi ph\u00ed cho c\u00e1c h\u1ed9 v\u00e0 mua l\u1ea1i to\u00e0n b\u1ed9 s\u1ed1 gi\u1ed1ng c\u1ee7a c\u00e1c h\u1ed9 s\u1ea3n xu\u1ea5t ra \u0111\u1ec3 cung c\u1ea5p \u0111\u1ea1i tr\u00e0.<\/p>\n\n\n\n

– Khi HTX nh\u1eadn gi\u1ed1ng do mua ngo\u00e0i v\u1ec1 giao cho c\u00e1c th\u00e0nh vi\u00ean gia c\u00f4ng nh\u00e2n gi\u1ed1ng cho HTX, khi giao gi\u1ed1ng, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang (Chi ti\u1ebft d\u1ecbch v\u1ee5 cung c\u1ea5p gi\u1ed1ng)<\/p>\n\n\n\n

           C\u00f3 c\u00e1c TK 111,141,331.<\/p>\n\n\n\n

– C\u00e1c chi ph\u00ed HTX ph\u1ea3i tr\u1ea3 cho c\u00e1c th\u00e0nh vi\u00ean gia c\u00f4ng gi\u1ed1ng, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n\n\n\n

          C\u00f3 c\u00e1c TK 111, 331.      <\/p>\n\n\n\n

– Khi c\u00e1c th\u00e0nh vi\u00ean gia c\u00f4ng gi\u1ed1ng xong giao gi\u1ed1ng tr\u1ea3 l\u1ea1i cho HTX, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 156 – Th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a<\/p>\n\n\n\n

          C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/p>\n\n\n\n

– Khi HTX xu\u1ea5t gi\u1ed1ng b\u00e1n cho c\u00e1c th\u00e0nh vi\u00ean:<\/p>\n\n\n\n

+ Ph\u1ea3n \u00e1nh gi\u00e1 v\u1ed1n s\u1ed1 gi\u1ed1ng HTX xu\u1ea5t b\u00e1n, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/p>\n\n\n\n

          C\u00f3 TK 156 – Th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a.<\/p>\n\n\n\n

+ Ph\u1ea3n \u00e1nh doanh thu v\u1ec1 b\u00e1n gi\u1ed1ng, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 111 – Ti\u1ec1n m\u1eb7t (B\u00e1n thu ti\u1ec1n ngay)<\/p>\n\n\n\n

N\u1ee3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/p>\n\n\n\n

C\u00f3 TK 511 – Doanh thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh (Chi ti\u1ebft<\/p>\n\n\n\n

d\u1ecbch v\u1ee5 cung c\u1ea5p gi\u1ed1ng).<\/p>\n\n\n\n

C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3)<\/p>\n\n\n\n

          – Tr\u01b0\u1eddng h\u1ee3p HTX \u0111\u1ed5i gi\u1ed1ng cho c\u00e1c th\u00e0nh vi\u00ean:<\/p>\n\n\n\n

          + Khi xu\u1ea5t gi\u1ed1ng ra \u0111\u1ed5i gi\u1ed1ng kh\u00e1c v\u1ec1, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/p>\n\n\n\n

          C\u00f3 TK 156 – Th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a.<\/p>\n\n\n\n

+ Ph\u1ea3n \u00e1nh doanh thu c\u1ee7a s\u1ed1 gi\u1ed1ng mang \u0111i trao \u0111\u1ed5i theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/p>\n\n\n\n

          C\u00f3 TK 511 – Doanh thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/p>\n\n\n\n

C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3)<\/p>\n\n\n\n

+ Khi nh\u1eadn gi\u1ed1ng do trao \u0111\u1ed5i, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb gi\u1ed1ng nh\u1eadn v\u1ec1 theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 152, 156<\/p>\n\n\n\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n\n\n\n

          C\u00f3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.<\/p>\n\n\n\n

+ Tr\u01b0\u1eddng h\u1ee3p HTX ph\u1ea3i tr\u1ea3 th\u00eam ti\u1ec1n cho th\u00e0nh vi\u00ean, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/p>\n\n\n\n

          C\u00f3 TK 111 – Ti\u1ec1n m\u1eb7t.<\/p>\n\n\n\n

+ Tr\u01b0\u1eddng h\u1ee3p th\u00e0nh vi\u00ean ph\u1ea3i  tr\u1ea3 th\u00eam ti\u1ec1n cho HTX, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 111- Ti\u1ec1n m\u1eb7t<\/p>\n\n\n\n

          C\u00f3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.<\/p>\n\n\n\n

7.5. H\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 khuy\u1ebfn n\u00f4ng, khuy\u1ebfn l\u00e2m, khuy\u1ebfn ng\u01b0<\/em><\/strong><\/p>\n\n\n\n

a) Thu ti\u1ec1n \u0111\u00f3ng g\u00f3p c\u1ee7a th\u00e0nh vi\u00ean (\u0111\u00f3ng theo c\u00e1c ti\u00eau th\u1ee9c do HTX quy \u0111\u1ecbnh) \u0111\u1ec3 h\u00ecnh th\u00e0nh qu\u1ef9 khuy\u1ebfn n\u00f4ng, khuy\u1ebfn l\u00e2m, khuy\u1ebfn ng\u01b0 c\u1ee7a HTX, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 111 – Ti\u1ec1n m\u1eb7t (N\u1ebfu thu b\u1eb1ng ti\u1ec1n m\u1eb7t)<\/p>\n\n\n\n

N\u1ee3 TK 156 – Th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a (N\u1ebfu thu b\u1eb1ng s\u1ea3n ph\u1ea9m)<\/p>\n\n\n\n

            C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3 kh\u00e1c (Chi ti\u1ebft qu\u1ef9 khuy\u1ebfn n\u00f4ng, khuy\u1ebfn l\u00e2m, khuy\u1ebfn ng\u01b0).<\/p>\n\n\n\n

b) Khi chi b\u1ed3i d\u01b0\u1ee1ng cho b\u00e1o c\u00e1o vi\u00ean h\u01b0\u1edbng d\u1eabn k\u1ef9 thu\u1eadt, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 338 – Ph\u1ea3i tr\u1ea3 kh\u00e1c (Chi ti\u1ebft qu\u1ef9 khuy\u1ebfn n\u00f4ng, khuy\u1ebfn l\u00e2m)<\/p>\n\n\n\n

N\u1ee3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (3338) (Thu\u1ebf TNCN s\u1ed1 ti\u1ec1n kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n)<\/p>\n\n\n\n

            C\u00f3 TK 111 – Ti\u1ec1n m\u1eb7t.<\/p>\n\n\n\n

7.6. H\u1ea1ch to\u00e1n s\u1ea3n xu\u1ea5t, ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n ho\u1eb7c s\u1ea3n xu\u1ea5t ng\u00e0nh ngh\u1ec1<\/em><\/strong><\/p>\n\n\n\n

a) Xu\u1ea5t nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u s\u1eed d\u1ee5ng s\u1ea3n xu\u1ea5t, kinh doanh ng\u00e0nh ngh\u1ec1 ho\u1eb7c ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n thu\u00ea ngo\u00e0i gia c\u00f4ng v\u1eadt li\u1ec7u, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n\n\n\n

            C\u00f3 TK 152 – V\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5.<\/p>\n\n\n\n

b) C\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed ng\u00e0nh ngh\u1ec1, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n\n\n\n

            C\u00f3 TK 242 – T\u00e0i s\u1ea3n kh\u00e1c (2421).<\/p>\n\n\n\n

c) Ti\u1ec1n c\u00f4ng ph\u1ea3i tr\u1ea3 cho th\u00e0nh vi\u00ean ho\u1eb7c lao \u0111\u1ed9ng thu\u00ea ngo\u00e0i, ghi:<\/p>\n\n\n\n

 N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n\n\n\n

            C\u00f3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n\n\n\n

d) Tr\u00edch kh\u1ea5u hao TSC\u0110 s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp cho s\u1ea3n xu\u1ea5t, kinh doanh ng\u00e0nh ngh\u1ec1 ho\u1eb7c ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, ghi:<\/p>\n\n\n\n

 N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n\n\n\n

            C\u00f3 TK 214 – Hao m\u00f2n TSC\u0110.<\/p>\n\n\n\n

\u0111) Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i, thu\u00ea ngo\u00e0i (\u0111i\u1ec7n, chi ph\u00ed b\u1ed1c x\u1ebfp, v\u1eadn chuy\u1ec3n, ti\u1ec1n thu\u00ea TSC\u0110\u2026), chi ph\u00ed kh\u00e1c b\u1eb1ng ti\u1ec1n ph\u00e1t sinh tr\u1ef1c ti\u1ebfp \u1edf c\u00e1c b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t ng\u00e0nh ngh\u1ec1 ho\u1eb7c ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n\n\n\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n\n\n\n

            C\u00f3 c\u00e1c TK 111, 112, 331.            <\/p>\n\n\n\n

e) Gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf s\u1ea3n ph\u1ea9m nh\u1eadp kho, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 156 – Th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a<\/p>\n\n\n\n

            C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/p>\n\n\n\n

g) Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t xong kh\u00f4ng nh\u1eadp kho chuy\u1ec3n th\u1eb3ng \u0111i ti\u00eau th\u1ee5, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng h\u00f3a  <\/p>\n\n\n\n

            C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/p>\n\n\n\n

7.7. H\u1ea1ch to\u00e1n cho thu\u00ea t\u00e0i s\u1ea3n ho\u1eb7c kho\u00e1n g\u1ecdn<\/em><\/strong><\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p HTX c\u00f3 c\u01a1 s\u1edf v\u1eadt ch\u1ea5t v\u00e0 c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c kh\u00f4ng s\u1eed d\u1ee5ng c\u00f3 th\u1ec3 cho c\u00e1c b\u1ed9 ph\u1eadn, c\u00e1 nh\u00e2n trong v\u00e0 ngo\u00e0i HTX thu\u00ea.<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p HTX s\u1eed d\u1ee5ng t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n c\u1ee7a m\u00ecnh \u0111\u1ec3 giao d\u1ecbch k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng, c\u00f2n vi\u1ec7c s\u1ea3n xu\u1ea5t kinh doanh kho\u00e1n g\u1ecdn cho 1 t\u1ed5, 1 nh\u00f3m t\u1ef1 kinh doanh. Cu\u1ed1i v\u1ee5, cu\u1ed1i n\u0103m n\u1ed9p cho HTX 1 kho\u1ea3n theo quy \u0111\u1ecbnh (c\u00f3 th\u1ec3 trong \u0111\u00f3 c\u00f3 c\u1ea3 ph\u1ea7n n\u1ed9p thu\u1ebf, n\u1ed9p kh\u1ea5u hao, n\u1ed9p qu\u1ef9 HTX\u2026).<\/p>\n\n\n\n

C\u00e1c tr\u01b0\u1eddng h\u1ee3p tr\u00ean HTX h\u1ea1ch to\u00e1n ph\u1ea7n chi ph\u00ed v\u00e0 s\u1ed1 thu v\u1ec1 nh\u01b0 sau:<\/em><\/p>\n\n\n\n

a) C\u00e1c kho\u1ea3n chi ph\u00ed cho ho\u1ea1t \u0111\u1ed9ng n\u00e0y (Ch\u1ee7 y\u1ebfu l\u00e0 kh\u1ea5u hao TSC\u0110), ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n\n\n\n

C\u00f3 TK 214 – Hao m\u00f2n TSC\u0110<\/p>\n\n\n\n

C\u00f3 c\u00e1c TK kh\u00e1c (Chi ph\u00ed kh\u00e1c c\u00f3 li\u00ean quan).<\/p>\n\n\n\n

b) S\u1ed1 thu v\u1ec1 cho thu\u00ea t\u00e0i s\u1ea3n, v\u1ec1 kho\u00e1n g\u1ecdn ng\u01b0\u1eddi nh\u1eadn kho\u00e1n ph\u1ea3i n\u1ed9p, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 111, 131<\/p>\n\n\n\n

C\u00f3 TK 511 – Doanh thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/p>\n\n\n\n

C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3).<\/p>\n\n\n\n

c) C\u00e1c b\u00fat to\u00e1n c\u00f2n l\u1ea1i kh\u00e1c t\u01b0\u01a1ng t\u1ef1 nh\u01b0 c\u00e1c ph\u1ea7n tr\u00ean.<\/p>\n\n\n\n

7.8. H\u1ea1ch to\u00e1n \u0111i thu\u00ea T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (Thu\u00ea ho\u1ea1t \u0111\u1ed9ng)<\/em><\/strong><\/p>\n\n\n\n

T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea ho\u1ea1t \u0111\u1ed9ng l\u00e0 t\u00e0i s\u1ea3n thu\u00ea \u0111\u1ec3 s\u1eed d\u1ee5ng, h\u1ebft th\u1eddi h\u1ea1n h\u1ee3p \u0111\u1ed3ng thu\u00ea s\u1ebd ho\u00e0n tr\u1ea3 ng\u01b0\u1eddi cho thu\u00ea, bao g\u1ed3m: nh\u1eefng TSC\u0110 thu\u00ea c\u1ee7a c\u00e1 nh\u00e2n, \u0111\u01a1n v\u1ecb kh\u00e1c ho\u1eb7c TSC\u0110 thu\u00ea c\u1ee7a UBND x\u00e3 (K\u1ec3 c\u1ea3 nh\u1eefng TSC\u0110 c\u1ee7a c\u00e1c HTX c\u0169 tr\u01b0\u1edbc \u0111\u00e2y \u0111\u00e3 giao cho UBND x\u00e3 qu\u1ea3n l\u00fd).<\/p>\n\n\n\n

– Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111i thu\u00ea theo h\u1ee3p \u0111\u1ed3ng h\u1ea1ch to\u00e1n tr\u00ean T\u00e0i kho\u1ea3n 001 \u201cT\u00e0i s\u1ea3n thu\u00ea ngo\u00e0i\u201d (T\u00e0i kho\u1ea3n ngo\u00e0i b\u1ea3ng).<\/p>\n\n\n\n

– HTX kh\u00f4ng ph\u1ea3i tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111i thu\u00ea.<\/p>\n\n\n\n

– Ti\u1ec1n \u0111i thu\u00ea t\u00e0i s\u1ea3n ph\u1ea3i tr\u1ea3 HTX h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh ho\u1eb7c chi ph\u00ed qu\u1ea3n l\u00fd HTX c\u1ee7a b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n \u0111i thu\u00ea.<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang (N\u1ebfu t\u00e0i s\u1ea3n d\u00f9ng cho SXKD )<\/p>\n\n\n\n

N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh (N\u1ebfu t\u00e0i s\u1ea3n d\u00f9ng cho qu\u1ea3n l\u00fd HTX)<\/p>\n\n\n\n

N\u1ee3 TK 133 -Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n\n\n\n

C\u00f3 c\u00e1c TK 111, 112, 331.        <\/p>\n\n\n\n

7.9. H\u1ea1ch to\u00e1n trong ng\u00e0nh C\u00f4ng nghi\u1ec7p<\/em><\/p>\n\n\n\n

          a) Khi xu\u1ea5t v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m trong k\u1ef3, ghi:<\/p>\n\n\n\n

          N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n\n\n\n

                   C\u00f3 TK 152 – V\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5.<\/p>\n\n\n\n

          – Khi xu\u1ea5t c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn s\u1eed d\u1ee5ng cho nhi\u1ec1u k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh ph\u1ea3i ph\u00e2n b\u1ed5 d\u1ea7n, ghi:<\/p>\n\n\n\n

          N\u1ee3 TK 242 – T\u00e0i s\u1ea3n kh\u00e1c (2421)<\/p>\n\n\n\n

                   C\u00f3 TK 152 – V\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5.<\/p>\n\n\n\n

          \u0110\u1ed3ng th\u1eddi ghi N\u1ee3 TK 005.<\/p>\n\n\n\n

          – Khi ph\u00e2n b\u1ed5 gi\u00e1 tr\u1ecb c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, ghi:<\/p>\n\n\n\n

          N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n\n\n\n

                   C\u00f3 TK 242 – T\u00e0i s\u1ea3n kh\u00e1c (2421).<\/p>\n\n\n\n

b) Khi mua v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5 s\u1eed d\u1ee5ng ngay (Kh\u00f4ng qua nh\u1eadp kho) cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ho\u1eb7c th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang (Gi\u00e1 mua ch\u01b0a c\u00f3<\/p>\n\n\n\n

thu\u1ebf GTGT)<\/p>\n\n\n\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331)<\/p>\n\n\n\n

                    C\u00f3 c\u00e1c TK 331, 141, 111, 112,…<\/p>\n\n\n\n

Khi mua v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5 (Kh\u00f4ng qua nh\u1eadp kho) s\u1eed d\u1ee5ng ngay cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ho\u1eb7c th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT ho\u1eb7c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp th\u00ec gi\u00e1 mua v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5 bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT.<\/p>\n\n\n\n

Tr\u01b0\u1eddng h\u1ee3p mua c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 l\u00e2u b\u1ec1n v\u1ec1 s\u1eed d\u1ee5ng ngay, \u0111\u1ed3ng th\u1eddi ghi N\u1ee3 TK 005.<\/p>\n\n\n\n

c) Khi s\u1ed1 v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5 xu\u1ea5t ra cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ho\u1eb7c th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 cu\u1ed1i k\u1ef3 kh\u00f4ng s\u1eed d\u1ee5ng h\u1ebft nh\u1eadp l\u1ea1i kho, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 152 – V\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5<\/p>\n\n\n\n

C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/p>\n\n\n\n

d) Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c ph\u1ea3i tr\u1ea3 cho c\u00f4ng nh\u00e2n s\u1ea3n xu\u1ea5t, nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n\n\n\n

C\u00f3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n\n\n\n

\u0111) T\u00ednh, tr\u00edch b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, b\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n (Ph\u1ea7n t\u00ednh v\u00e0o chi ph\u00ed HTX ph\u1ea3i ch\u1ecbu) t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ph\u1ea3i tr\u1ea3 c\u00f4ng nh\u00e2n s\u1ea3n xu\u1ea5t, nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n\n\n\n

C\u00f3 TK 335 – C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p theo l\u01b0\u01a1ng.<\/p>\n\n\n\n

e) Khi tr\u00edch tr\u01b0\u1edbc ti\u1ec1n l\u01b0\u01a1ng ngh\u1ec9 ph\u00e9p c\u1ee7a c\u00f4ng nh\u00e2n s\u1ea3n xu\u1ea5t (n\u1ebfu c\u00f3), ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n\n\n\n

C\u00f3 TK 335 – C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p theo l\u01b0\u01a1ng.<\/p>\n\n\n\n

g) Tr\u00edch kh\u1ea5u hao m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, nh\u00e0 x\u01b0\u1edfng s\u1ea3n xu\u1ea5t,… thu\u1ed9c c\u00e1c ph\u00e2n x\u01b0\u1edfng, b\u1ed9 ph\u1eadn, t\u1ed5, \u0111\u1ed9i s\u1ea3n xu\u1ea5t, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n\n\n\n

C\u00f3 TK 214 – Hao m\u00f2n TSC\u0110.<\/p>\n\n\n\n

h) Chi ph\u00ed \u0111i\u1ec7n, n\u01b0\u1edbc, \u0111i\u1ec7n tho\u1ea1i,… thu\u1ed9c ph\u00e2n x\u01b0\u1edfng, b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n\n\n\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (N\u1ebfu c\u00f3)<\/p>\n\n\n\n

C\u00f3 c\u00e1c TK 111, 112, 331,…<\/p>\n\n\n\n

i) Tr\u1ecb gi\u00e1 v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5 xu\u1ea5t thu\u00ea ngo\u00e0i gia c\u00f4ng, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/p>\n\n\n\n

C\u00f3 TK 152 – V\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5.<\/p>\n\n\n\n

k) Nh\u1eadp kho gi\u00e1 tr\u1ecb v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 gia c\u00f4ng ch\u1ebf bi\u1ebfn xong, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 152 – V\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5<\/p>\n\n\n\n

C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/p>\n\n\n\n

l) Tr\u1ecb gi\u00e1 s\u1ea3n ph\u1ea9m h\u1ecfng kh\u00f4ng s\u1eeda ch\u1eefa \u0111\u01b0\u1ee3c, ng\u01b0\u1eddi g\u00e2y ra thi\u1ec7t h\u1ea1i s\u1ea3n ph\u1ea9m h\u1ecfng ph\u1ea3i b\u1ed3i th\u01b0\u1eddng, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c<\/p>\n\n\n\n

N\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/p>\n\n\n\n

C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/p>\n\n\n\n

m)Chi ph\u00ed v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5, chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp v\u01b0\u1ee3t tr\u00ean m\u1ee9c b\u00ecnh th\u01b0\u1eddng, 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) ph\u1ea3i h\u1ea1ch to\u00e1n v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/p>\n\n\n\n

C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/p>\n\n\n\n

n) Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t th\u1ef1c t\u1ebf s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t xong nh\u1eadp kho ho\u1eb7c ti\u00eau th\u1ee5 ngay, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 156 – Th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a (n\u1ebfu nh\u1eadp kho)<\/p>\n\n\n\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (n\u1ebfu s\u1ea3n xu\u1ea5t xong ti\u00eau th\u1ee5 ngay)<\/p>\n\n\n\n

C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/p>\n\n\n\n

          o) Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 ngay ho\u1eb7c ti\u1ebfp t\u1ee5c xu\u1ea5t d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng XDCB kh\u00f4ng qua nh\u1eadp kho, ghi:<\/p>\n\n\n\n

          N\u1ee3 c\u00e1c TK 642, 2422<\/p>\n\n\n\n

C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/p>\n\n\n\n

p) Tr\u01b0\u1eddng h\u1ee3p sau khi \u0111\u00e3 xu\u1ea5t kho nguy\u00ean v\u1eadt li\u1ec7u \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t, n\u1ebfu nh\u1eadn \u0111\u01b0\u1ee3c kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n li\u00ean quan \u0111\u1ebfn nguy\u00ean v\u1eadt li\u1ec7u \u0111\u00f3, k\u1ebf to\u00e1n ghi gi\u1ea3m chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang \u0111\u1ed1i v\u1edbi ph\u1ea7n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 nguy\u00ean v\u1eadt li\u1ec7u \u0111\u00e3 xu\u1ea5t d\u00f9ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m d\u1edf dang, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 111, 112, 331,….<\/p>\n\n\n\n

C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang (ph\u1ea7n chi\u1ebft<\/p>\n\n\n\n

kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng<\/p>\n\n\n\n

t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 nguy\u00ean v\u1eadt li\u1ec7u \u0111\u00e3 xu\u1ea5t d\u00f9ng \u0111\u1ec3<\/p>\n\n\n\n

s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m d\u1edf dang)<\/p>\n\n\n\n

C\u00f3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331) (n\u1ebfu c\u00f3).         <\/p>\n\n\n\n

q) Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t xong, kh\u00f4ng ti\u1ebfn h\u00e0nh nh\u1eadp kho ho\u1eb7c d\u1ecbch v\u1ee5 s\u1ea3n xu\u1ea5t xong m\u00e0 chuy\u1ec3n giao th\u1eb3ng cho ng\u01b0\u1eddi mua h\u00e0ng (s\u1ea3n ph\u1ea9m \u0111i\u1ec7n, n\u01b0\u1edbc…), ghi:<\/p>\n\n\n\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/p>\n\n\n\n

C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/p>\n\n\n\n

          7.10. H\u1ea1ch to\u00e1n trong ng\u00e0nh kinh doanh d\u1ecbch v\u1ee5<\/em><\/p>\n\n\n\n

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n tr\u00ean T\u00e0i kho\u1ea3n 154 t\u1ea1i c\u00e1c HTX thu\u1ed9c ng\u00e0nh kinh doanh d\u1ecbch v\u1ee5 t\u01b0\u01a1ng t\u1ef1 nh\u01b0 \u0111\u1ed1i v\u1edbi ng\u00e0nh c\u00f4ng nghi\u1ec7p. Ngo\u00e0i ra c\u1ea7n ch\u00fa \u00fd c\u00e1c nghi\u1ec7p v\u1ee5:<\/p>\n\n\n\n

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

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/p>\n\n\n\n

C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/p>\n\n\n\n

b) Khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, ghi:<\/p>\n\n\n\n

          N\u1ee3 c\u00e1c TK 154, 242, 642<\/p>\n\n\n\n

                    C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/p>\n\n\n\n

          <\/em>7.<\/em>1<\/em>1<\/em>. <\/em>H\u1ea1ch to\u00e1n<\/em> trong ng\u00e0nh x\u00e2y d\u1ef1ng<\/em><\/p>\n\n\n\n

  7.11.1. H\u1ea1ch to\u00e1n t\u1eadp h\u1ee3p chi ph\u00ed x\u00e2y l\u1eafp (b\u00ean N\u1ee3 T\u00e0i kho\u1ea3n 154 chi ti\u1ebft \u201cX\u00e2y l\u1eafp\u201d):<\/p>\n\n\n\n

a) H\u1ea1ch to\u00e1n kho\u1ea3n m\u1ee5c v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5 tr\u1ef1c ti\u1ebfp:<\/p>\n\n\n\n

C\u0103n c\u1ee9 v\u00e0o B\u1ea3ng ph\u00e2n b\u1ed5 v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5 cho t\u1eebng c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang (chi ti\u1ebft chi ph\u00ed v\u1eadt<\/p>\n\n\n\n

li\u1ec7u, d\u1ee5ng c\u1ee5 tr\u1ef1c ti\u1ebfp)<\/p>\n\n\n\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp tr\u00ean<\/p>\n\n\n\n

m\u1ee9c b\u00ecnh th\u01b0\u1eddng)<\/p>\n\n\n\n

C\u00f3 TK 152 – V\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5.<\/p>\n\n\n\n

b) H\u1ea1ch to\u00e1n kho\u1ea3n m\u1ee5c chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp:<\/p>\n\n\n\n

– Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c ph\u1ea3i tr\u1ea3 cho c\u00f4ng nh\u00e2n s\u1ea3n xu\u1ea5t, nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd b\u1ed9 ph\u1eadn x\u00e2y l\u1eafp, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n\n\n\n

C\u00f3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n\n\n\n

– T\u00ednh, tr\u00edch b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, b\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n (Ph\u1ea7n t\u00ednh v\u00e0o chi ph\u00ed HTX ph\u1ea3i ch\u1ecbu) t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ph\u1ea3i tr\u1ea3 c\u00f4ng nh\u00e2n s\u1ea3n xu\u1ea5t, nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd b\u1ed9 ph\u1eadn x\u00e2y l\u1eafp theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n\n\n\n

C\u00f3 TK 335 – C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p theo l\u01b0\u01a1ng.<\/p>\n\n\n\n

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

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n\n\n\n

N\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)<\/p>\n\n\n\n

C\u00f3 c\u00e1c TK 111, 112, 242, 152, 331, 334, 335,\u2026<\/p>\n\n\n\n

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

Khi ph\u00e1t sinh c\u00e1c kho\u1ea3n chi ph\u00ed s\u1ea3n xu\u1ea5t chung trong k\u1ef3, c\u0103n c\u1ee9 v\u00e0o c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n\n\n\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n\n\n\n

C\u00f3 c\u00e1c TK 111, 112, 152, 214, 242, 334, 338,…<\/p>\n\n\n\n

7.11.2. H\u1ea1ch to\u00e1n k\u1ebft chuy\u1ec3n chi ph\u00ed x\u00e2y l\u1eafp (b\u00ean C\u00f3 TK 154 chi ti\u1ebft “X\u00e2y l\u1eafp”):<\/p>\n\n\n\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 v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ef3, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/p>\n\n\n\n

C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/p>\n\n\n\n

b)C\u00e1c kho\u1ea3n thu t\u1eeb vi\u1ec7c b\u00e1n v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5 th\u1eeba, ph\u1ebf li\u1ec7u thu h\u1ed3i 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:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 111, 112, 131,… (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/p>\n\n\n\n

                   C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n\n\n\n

            C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3)<\/p>\n\n\n\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 ch\u1edd b\u00e1n ho\u1eb7c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n:<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp b\u00e0n giao cho kh\u00e1ch h\u00e0ng, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n, c\u0103n c\u1ee9 v\u00e0o gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/p>\n\n\n\n

C\u00f3 TK 154 – Ch\u00ed ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang (chi ti\u1ebft \u201cX\u00e2y<\/p>\n\n\n\n

l\u1eafp\u201d).<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh ch\u1edd b\u00e1n, 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:<\/p>\n\n\n\n

N\u1ee3 TK 156 – Th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a<\/p>\n\n\n\n

C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang (chi ti\u1ebft \u201cX\u00e2y<\/p>\n\n\n\n

T\u00c0I KHO\u1ea2N 154 – CHI PH\u00cd S\u1ea2N XU\u1ea4T, KINH DOANH D\u1ede DANG<\/strong><\/p>\n\n\n\n

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n<\/p>\n\n\n\n

  1.1. 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 HTX.<\/p>\n\n\n\n

1.2. T\u00e0i kho\u1ea3n 154 “Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang” ph\u1ea3n \u00e1nh chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh ph\u00e1t sinh trong k\u1ef3; chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 ho\u00e0n th\u00e0nh trong k\u1ef3; chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang \u0111\u1ea7u k\u1ef3, cu\u1ed1i k\u1ef3 c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh ch\u00ednh, ph\u1ee5 v\u00e0 thu\u00ea ngo\u00e0i gia c\u00f4ng ch\u1ebf bi\u1ebfn \u1edf c\u00e1c HTX s\u1ea3n xu\u1ea5t ho\u1eb7c \u1edf c\u00e1c HTX kinh doanh d\u1ecbch v\u1ee5. T\u00e0i kho\u1ea3n 154 c\u0169ng ph\u1ea3n \u00e1nh chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, gia c\u00f4ng ch\u1ebf bi\u1ebfn, ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a c\u00e1c HTX th\u01b0\u01a1ng m\u1ea1i, n\u1ebfu c\u00f3 t\u1ed5 ch\u1ee9c c\u00e1c lo\u1ea1i h\u00ecnh ho\u1ea1t \u0111\u1ed9ng n\u00e0y.<\/p>\n\n\n\n

1.3. Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh h\u1ea1ch to\u00e1n tr\u00ean T\u00e0i kho\u1ea3n 154 ph\u1ea3i \u0111\u01b0\u1ee3c chi ti\u1ebft theo \u0111\u1ecba \u0111i\u1ec3m ph\u00e1t sinh chi ph\u00ed (ph\u00e2n x\u01b0\u1edfng, b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t, \u0111\u1ed9i s\u1ea3n xu\u1ea5t, c\u00f4ng tr\u01b0\u1eddng,…); theo lo\u1ea1i, nh\u00f3m s\u1ea3n ph\u1ea9m, ho\u1eb7c chi ti\u1ebft, b\u1ed9 ph\u1eadn s\u1ea3n ph\u1ea9m; theo t\u1eebng lo\u1ea1i d\u1ecbch v\u1ee5 ho\u1eb7c theo t\u1eebng c\u00f4ng \u0111o\u1ea1n d\u1ecbch v\u1ee5.<\/p>\n\n\n\n

1.4. Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang ph\u1ea3n \u00e1nh tr\u00ean T\u00e0i kho\u1ea3n 154 g\u1ed3m nh\u1eefng chi ph\u00ed sau:<\/p>\n\n\n\n

– Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp;<\/p>\n\n\n\n

– Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp;<\/p>\n\n\n\n

– Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng (\u0111\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng x\u00e2y l\u1eafp) (n\u1ebfu c\u00f3);<\/p>\n\n\n\n

– Chi ph\u00ed s\u1ea3n xu\u1ea5t chung.<\/p>\n\n\n\n

1.5. Chi ph\u00ed nguy\u00ean li\u1ec7u, 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 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb 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. <\/p>\n\n\n\n

1.6. Cu\u1ed1i k\u1ef3, ph\u00e2n b\u1ed5 chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung bi\u1ebfn \u0111\u1ed5i v\u00e0o chi ph\u00ed ch\u1ebf bi\u1ebfn cho m\u1ed7i \u0111\u01a1n v\u1ecb s\u1ea3n ph\u1ea9m theo chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh.<\/p>\n\n\n\n

1.7. HTX kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o T\u00e0i kho\u1ea3n 154 nh\u1eefng chi ph\u00ed sau:<\/p>\n\n\n\n

– Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh;<\/p>\n\n\n\n

– Chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9;<\/p>\n\n\n\n

– Chi ph\u00ed kh\u00e1c;<\/p>\n\n\n\n

– Chi ph\u00ed thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p;<\/p>\n\n\n\n

– Chi \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n;<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n chi \u0111\u01b0\u1ee3c trang tr\u1ea3i b\u1eb1ng ngu\u1ed3n kh\u00e1c.<\/p>\n\n\n\n

2. Ph\u01b0\u01a1ng ph\u00e1p v\u1eadn d\u1ee5ng T\u00e0i kho\u1ea3n 154 trong ng\u00e0nh c\u00f4ng nghi\u1ec7p<\/p>\n\n\n\n

  2.1. T\u00e0i kho\u1ea3n 154 \u201cChi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang” \u00e1p d\u1ee5ng trong ng\u00e0nh c\u00f4ng nghi\u1ec7p d\u00f9ng \u0111\u1ec3 t\u1eadp h\u1ee3p, t\u1ed5ng h\u1ee3p chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m c\u1ee7a c\u00e1c ph\u00e2n x\u01b0\u1edfng, ho\u1eb7c b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t, ch\u1ebf t\u1ea1o s\u1ea3n ph\u1ea9m. \u0110\u1ed1i v\u1edbi c\u00e1c HTX s\u1ea3n xu\u1ea5t c\u00f3 thu\u00ea ngo\u00e0i gia c\u00f4ng, ch\u1ebf bi\u1ebfn, cung c\u1ea5p lao v\u1ee5, d\u1ecbch v\u1ee5 cho b\u00ean ngo\u00e0i ho\u1eb7c ph\u1ee5c v\u1ee5 cho vi\u1ec7c s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m th\u00ec chi ph\u00ed c\u1ee7a nh\u1eefng ho\u1ea1t \u0111\u1ed9ng n\u00e0y c\u0169ng \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p v\u00e0o T\u00e0i kho\u1ea3n 154.<\/p>\n\n\n\n

2.2. Ch\u1ec9 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o T\u00e0i kho\u1ea3n 154 nh\u1eefng n\u1ed9i dung chi ph\u00ed sau:<\/p>\n\n\n\n

– Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp cho vi\u1ec7c s\u1ea3n xu\u1ea5t, ch\u1ebf t\u1ea1o s\u1ea3n ph\u1ea9m;<\/p>\n\n\n\n

– Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp cho vi\u1ec7c s\u1ea3n xu\u1ea5t, ch\u1ebf t\u1ea1o s\u1ea3n ph\u1ea9m;<\/p>\n\n\n\n

– Chi ph\u00ed s\u1ea3n xu\u1ea5t chung ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho vi\u1ec7c s\u1ea3n xu\u1ea5t, ch\u1ebf t\u1ea1o s\u1ea3n ph\u1ea9m.<\/p>\n\n\n\n

2.3. T\u00e0i kho\u1ea3n 154 \u1edf c\u00e1c HTX s\u1ea3n xu\u1ea5t c\u00f4ng nghi\u1ec7p \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft theo \u0111\u1ecba \u0111i\u1ec3m ph\u00e1t sinh chi ph\u00ed (ph\u00e2n x\u01b0\u1edfng, b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t), theo lo\u1ea1i, nh\u00f3m s\u1ea3n ph\u1ea9m, s\u1ea3n ph\u1ea9m ho\u1eb7c chi ti\u1ebft b\u1ed9 ph\u1eadn s\u1ea3n ph\u1ea9m.<\/p>\n\n\n\n

          3. Ph\u01b0\u01a1ng ph\u00e1p v\u1eadn d\u1ee5ng T\u00e0i kho\u1ea3n 154 trong ng\u00e0nh n\u00f4ng nghi\u1ec7p<\/p>\n\n\n\n

3.1. M\u1ed9t s\u1ed1 n\u1ed9i dung c\u1ea7n l\u01b0u \u00fd khi h\u1ea1ch to\u00e1n TK 154 trong ng\u00e0nh n\u00f4ng nghi\u1ec7p<\/p>\n\n\n\n

a) T\u00e0i kho\u1ea3n 154 “Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang” \u00e1p d\u1ee5ng trong ng\u00e0nh n\u00f4ng nghi\u1ec7p d\u00f9ng \u0111\u1ec3 t\u1eadp h\u1ee3p t\u1ed5ng chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m c\u1ee7a c\u00e1c ho\u1ea1t \u0111\u1ed9ng nu\u00f4i tr\u1ed3ng, ch\u1ebf bi\u1ebfn s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5 n\u00f4ng nghi\u1ec7p. T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft theo ng\u00e0nh kinh doanh n\u00f4ng nghi\u1ec7p (tr\u1ed3ng tr\u1ecdt, ch\u0103n nu\u00f4i, ch\u1ebf bi\u1ebfn,…), theo \u0111\u1ecba \u0111i\u1ec3m ph\u00e1t sinh chi ph\u00ed (ph\u00e2n x\u01b0\u1edfng, \u0111\u1ed9i s\u1ea3n xu\u1ea5t,…), chi ti\u1ebft theo t\u1eebng lo\u1ea1i c\u00e2y, con v\u00e0 t\u1eebng lo\u1ea1i s\u1ea3n ph\u1ea9m, t\u1eebng s\u1ea3n ph\u1ea9m ho\u1eb7c d\u1ecbch v\u1ee5.<\/p>\n\n\n\n

b) Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t th\u1ef1c t\u1ebf c\u1ee7a s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh v\u00e0o cu\u1ed1i v\u1ee5 thu ho\u1ea1ch ho\u1eb7c cu\u1ed1i n\u0103m. S\u1ea3n ph\u1ea9m thu ho\u1ea1ch n\u0103m n\u00e0o th\u00ec t\u00ednh gi\u00e1 th\u00e0nh trong n\u0103m \u0111\u00f3 ngh\u0129a l\u00e0 chi ph\u00ed chi ra trong n\u0103m nay nh\u01b0ng n\u0103m sau m\u1edbi thu ho\u1ea1ch s\u1ea3n ph\u1ea9m th\u00ec n\u0103m sau m\u1edbi t\u00ednh gi\u00e1 th\u00e0nh v\u00e0 chi ph\u00ed chi ra trong n\u0103m tr\u01b0\u1edbc nh\u01b0ng li\u00ean quan \u0111\u1ebfn s\u1ea3n ph\u1ea9m ho\u00e0n th\u00e0nh trong n\u0103m nay th\u00ec \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh c\u1ee7a th\u00e0nh ph\u1ea9m ho\u00e0n th\u00e0nh.<\/p>\n\n\n\n

c) \u0110\u1ed1i v\u1edbi ng\u00e0nh tr\u1ed3ng tr\u1ecdt, chi ph\u00ed ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft theo 3 lo\u1ea1i c\u00e2y:<\/p>\n\n\n\n

– C\u00e2y ng\u1eafn ng\u00e0y (l\u00faa, khoai, s\u1eafn,…);<\/p>\n\n\n\n

– C\u00e2y tr\u1ed3ng m\u1ed9t l\u1ea7n thu ho\u1ea1ch nhi\u1ec1u l\u1ea7n (d\u1ee9a, chu\u1ed1i,…);<\/p>\n\n\n\n

– C\u00e2y l\u00e2u n\u0103m (ch\u00e8, c\u00e0 ph\u00ea, cao su, h\u1ed3 ti\u00eau, c\u00e2y \u0103n qu\u1ea3,…).<\/p>\n\n\n\n

\u0110\u1ed1i v\u1edbi c\u00e1c lo\u1ea1i c\u00e2y tr\u1ed3ng 2, 3 v\u1ee5 trong m\u1ed9t n\u0103m, ho\u1eb7c tr\u1ed3ng n\u0103m nay, n\u0103m sau m\u1edbi thu ho\u1ea1ch, ho\u1eb7c lo\u1ea1i c\u00e2y v\u1eeba c\u00f3 di\u1ec7n t\u00edch tr\u1ed3ng m\u1edbi, v\u1eeba c\u00f3 di\u1ec7n t\u00edch ch\u0103m s\u00f3c thu ho\u1ea1ch trong c\u00f9ng m\u1ed9t n\u0103m,… th\u00ec ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o t\u00ecnh h\u00ecnh th\u1ef1c t\u1ebf \u0111\u1ec3 ghi ch\u00e9p, ph\u1ea3n \u00e1nh r\u00f5 r\u00e0ng chi ph\u00ed c\u1ee7a v\u1ee5 n\u00e0y v\u1edbi v\u1ee5 kh\u00e1c, c\u1ee7a di\u1ec7n t\u00edch n\u00e0y v\u1edbi di\u1ec7n t\u00edch kh\u00e1c, c\u1ee7a n\u0103m tr\u01b0\u1edbc v\u1edbi n\u0103m nay v\u00e0 n\u0103m sau,…<\/p>\n\n\n\n

d) Kh\u00f4ng ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y chi ph\u00ed khai hoang, tr\u1ed3ng m\u1edbi v\u00e0 ch\u0103m s\u00f3c c\u00e2y l\u00e2u n\u0103m \u0111ang trong th\u1eddi k\u1ef3 XDCB, chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd HTX v\u00e0 chi ph\u00ed kh\u00e1c.<\/p>\n\n\n\n

\u0111) V\u1ec1 nguy\u00ean t\u1eafc, chi ph\u00ed s\u1ea3n xu\u1ea5t ng\u00e0nh tr\u1ed3ng tr\u1ecdt \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft v\u00e0o b\u00ean N\u1ee3 T\u00e0i kho\u1ea3n 154 “Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang” theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed. \u0110\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 lo\u1ea1i chi ph\u00ed c\u00f3 li\u00ean quan \u0111\u1ebfn nhi\u1ec1u \u0111\u1ed1i t\u01b0\u1ee3ng h\u1ea1ch to\u00e1n ho\u1eb7c li\u00ean quan \u0111\u1ebfn nhi\u1ec1u v\u1ee5, nhi\u1ec1u th\u1eddi k\u1ef3 th\u00ec ph\u1ea3i ph\u1ea3n \u00e1nh tr\u00ean c\u00e1c t\u00e0i kho\u1ea3n ri\u00eang, sau \u0111\u00f3 ph\u00e2n b\u1ed5 v\u00e0o gi\u00e1 th\u00e0nh c\u1ee7a c\u00e1c lo\u1ea1i s\u1ea3n ph\u1ea9m li\u00ean quan nh\u01b0: Chi ph\u00ed t\u01b0\u1edbi ti\u00eau n\u01b0\u1edbc, chi ph\u00ed chu\u1ea9n b\u1ecb \u0111\u1ea5t v\u00e0 tr\u1ed3ng m\u1edbi n\u0103m \u0111\u1ea7u c\u1ee7a nh\u1eefng c\u00e2y tr\u1ed3ng m\u1ed9t l\u1ea7n, thu ho\u1ea1ch nhi\u1ec1u l\u1ea7n (chi ph\u00ed n\u00e0y kh\u00f4ng thu\u1ed9c v\u1ed1n \u0111\u1ea7u t\u01b0 XDCB),…<\/p>\n\n\n\n

e) Tr\u00ean c\u00f9ng m\u1ed9t di\u1ec7n t\u00edch canh t\u00e1c, n\u1ebfu tr\u1ed3ng xen t\u1eeb hai lo\u1ea1i c\u00e2y n\u00f4ng nghi\u1ec7p ng\u1eafn ng\u00e0y tr\u1edf l\u00ean th\u00ec nh\u1eefng chi ph\u00ed ph\u00e1t sinh c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn lo\u1ea1i c\u00e2y n\u00e0o \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p ri\u00eang cho lo\u1ea1i c\u00e2y \u0111\u00f3 (nh\u01b0: H\u1ea1t gi\u1ed1ng, chi ph\u00ed gieo tr\u1ed3ng, thu ho\u1ea1ch,…), chi ph\u00ed ph\u00e1t sinh chung cho nhi\u1ec1u lo\u1ea1i c\u00e2y (chi ph\u00ed c\u00e0y b\u1eeba, t\u01b0\u1edbi ti\u00eau n\u01b0\u1edbc,…) th\u00ec \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p ri\u00eang v\u00e0 ph\u00e2n b\u1ed5 cho t\u1eebng lo\u1ea1i c\u00e2y theo di\u1ec7n t\u00edch gieo tr\u1ed3ng ho\u1eb7c theo m\u1ed9t ti\u00eau th\u1ee9c ph\u00f9 h\u1ee3p.<\/p>\n\n\n\n

g) \u0110\u1ed1i v\u1edbi c\u00e2y l\u00e2u n\u0103m, qu\u00e1 tr\u00ecnh t\u1eeb khi l\u00e0m \u0111\u1ea5t, gieo tr\u1ed3ng, ch\u0103m s\u00f3c \u0111\u1ebfn khi b\u1eaft \u0111\u1ea7u c\u00f3 s\u1ea3n ph\u1ea9m (thu, b\u00f3i) th\u00ec \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n nh\u01b0 qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 XDCB \u0111\u1ec3 h\u00ecnh th\u00e0nh n\u00ean TSC\u0110 \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p chi ph\u00ed \u1edf TK 242 \u201cT\u00e0i s\u1ea3n kh\u00e1c\u201d, chi ti\u1ebft ho\u1ea1t \u0111\u1ed9ng XDCB d\u1edf dang. Chi ph\u00ed cho v\u01b0\u1eddn c\u00e2y l\u00e2u n\u0103m trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, kinh doanh bao g\u1ed3m c\u00e1c chi ph\u00ed cho kh\u00e2u ch\u0103m s\u00f3c, kh\u00e2u thu ho\u1ea1ch.<\/p>\n\n\n\n

h) Khi h\u1ea1ch to\u00e1n chi ph\u00ed ng\u00e0nh ch\u0103n nu\u00f4i tr\u00ean T\u00e0i kho\u1ea3n 154 c\u1ea7n ch\u00fa \u00fd m\u1ed9t s\u1ed1 \u0111i\u1ec3m sau:<\/p>\n\n\n\n

– H\u1ea1ch to\u00e1n chi ph\u00ed ch\u0103n nu\u00f4i ph\u1ea3i chi ti\u1ebft cho t\u1eebng lo\u1ea1i ho\u1ea1t \u0111\u1ed9ng ch\u0103n nu\u00f4i (nh\u01b0 ch\u0103n nu\u00f4i tr\u00e2u b\u00f2, ch\u0103n nu\u00f4i l\u1ee3n,…), theo t\u1eebng nh\u00f3m ho\u1eb7c t\u1eebng lo\u1ea1i gia s\u00fac, gia c\u1ea7m;<\/p>\n\n\n\n

– S\u00fac v\u1eadt con c\u1ee7a \u0111\u00e0n s\u00fac v\u1eadt c\u01a1 b\u1ea3n hay nu\u00f4i b\u00e9o \u0111\u1ebb ra sau khi t\u00e1ch m\u1eb9 \u0111\u01b0\u1ee3c m\u1edf s\u1ed5 chi ti\u1ebft theo d\u00f5i ri\u00eang theo gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf;<\/p>\n\n\n\n

– \u0110\u1ed1i v\u1edbi s\u00fac v\u1eadt c\u01a1 b\u1ea3n khi \u0111\u00e0o th\u1ea3i chuy\u1ec3n th\u00e0nh s\u00fac v\u1eadt nu\u00f4i l\u1edbn, nu\u00f4i b\u00e9o \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o T\u00e0i kho\u1ea3n 154 theo gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a s\u00fac v\u1eadt c\u01a1 b\u1ea3n;<\/p>\n\n\n\n

– \u0110\u1ed1i t\u01b0\u1ee3ng t\u00ednh gi\u00e1 th\u00e0nh trong ng\u00e0nh ch\u0103n nu\u00f4i l\u00e0: 1 kg s\u1eefa t\u01b0\u01a1i, 1 con b\u00f2 con ti\u00eau chu\u1ea9n, gi\u00e1 th\u00e0nh 1 kg th\u1ecbt, gi\u00e1 th\u00e0nh 1 kg th\u1ecbt h\u01a1i, gi\u00e1 th\u00e0nh 1 ng\u00e0y\/con ch\u0103n nu\u00f4i,…<\/p>\n\n\n\n

i) Ph\u1ea7n chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u, chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp v\u01b0\u1ee3t tr\u00ean m\u1ee9c b\u00ecnh th\u01b0\u1eddng, chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh kh\u00f4ng ph\u00e2n b\u1ed5 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m m\u00e0 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n.<\/p>\n\n\n\n

3.2. <\/strong>N\u1ed9i dung chi ph\u00ed s\u1ea3n xu\u1ea5t c\u1ee7a m\u1ed9t s\u1ed1 ng\u00e0nh ngh\u1ec1, d\u1ecbch v\u1ee5 n\u00f4ng nghi\u1ec7p<\/strong><\/p>\n\n\n\n

a)  <\/em>D\u1ecbch v\u1ee5 t\u01b0\u1edbi ti\u00eau n\u01b0\u1edbc g\u1ed3m c\u00e1c kho\u1ea3n chi ph\u00ed ch\u1ee7 y\u1ebfu sau:<\/p>\n\n\n\n

– Ti\u1ec1n n\u01b0\u1edbc ph\u1ea3i tr\u1ea3 cho c\u00e1c c\u00f4ng ty thu\u1ef7 n\u00f4ng;<\/p>\n\n\n\n

– Ti\u1ec1n \u0111i\u1ec7n, x\u0103ng d\u1ea7u ch\u1ea1y m\u00e1y b\u01a1m;<\/p>\n\n\n\n

– Kh\u1ea5u hao tr\u1ea1m b\u01a1m v\u00e0 h\u1ec7 th\u1ed1ng k\u00eanh m\u01b0\u01a1ng d\u1eabn n\u01b0\u1edbc do HTX \u0111\u1ea7u t\u01b0 v\u1ed1n;<\/p>\n\n\n\n

– Chi ph\u00ed n\u1ea1o v\u00e9t, s\u1eeda ch\u1eefa h\u1ec7 th\u1ed1ng k\u00eanh m\u01b0\u01a1ng;<\/p>\n\n\n\n

– Chi ph\u00ed s\u1eeda ch\u1eefa th\u01b0\u1eddng xuy\u00ean v\u00e0 s\u1eeda ch\u1eefa l\u1edbn tr\u1ea1m b\u01a1m, m\u00e1y b\u01a1m;<\/p>\n\n\n\n

– Ti\u1ec1n c\u00f4ng lao \u0111\u1ed9ng tr\u1ea3 cho th\u00e0nh vi\u00ean v\u1eadn h\u00e0nh m\u00e1y v\u00e0 \u0111i\u1ec1u ph\u1ed1i n\u01b0\u1edbc;<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ef1c ti\u1ebfp nh\u01b0 l\u00e3i ti\u1ec1n vay\u2026<\/p>\n\n\n\n

b) D\u1ecbch v\u1ee5 ph\u00f2ng tr\u1eeb s\u00e2u b\u1ec7nh:<\/p>\n\n\n\n

– C\u00e1c lo\u1ea1i thu\u1ed1c s\u1eed d\u1ee5ng ph\u00f2ng tr\u1eeb s\u00e2u b\u1ec7nh cho c\u00e2y tr\u1ed3ng;<\/p>\n\n\n\n

– Nhi\u00ean li\u1ec7u ch\u1ea1y m\u00e1y phun thu\u1ed1c s\u00e2u;<\/p>\n\n\n\n

– Kh\u1ea5u hao m\u00e1y b\u01a1m thu\u1ed1c s\u00e2u;<\/p>\n\n\n\n

– Chi ph\u00ed d\u1ee5ng c\u1ee5 c\u1ea7m tay, qu\u1ea7n \u00e1o, d\u1ee5ng c\u1ee5 ph\u00f2ng h\u1ed9 lao \u0111\u1ed9ng;<\/p>\n\n\n\n

– Chi ph\u00ed s\u1eeda ch\u1eefa m\u00e1y b\u01a1m v\u00e0 b\u00ecnh b\u01a1m thu\u1ed1c tr\u1eeb s\u00e2u;<\/p>\n\n\n\n

– Chi ph\u00ed ti\u1ec1n c\u00f4ng lao \u0111\u1ed9ng v\u00e0 c\u00e1c kho\u1ea3n b\u1ed3i d\u01b0\u1ee1ng \u0111\u1ed9c h\u1ea1i;<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ef1c ti\u1ebfp kh\u00e1c nh\u01b0 l\u00e3i ti\u1ec1n vay.<\/p>\n\n\n\n

c) D\u1ecbch v\u1ee5 cung c\u1ea5p v\u1eadt t\u01b0 n\u00f4ng nghi\u1ec7p v\u00e0 bao ti\u00eau s\u1ea3n ph\u1ea9m cho c\u00e1c h\u1ed9 c\u00f3 c\u00e1c kho\u1ea3n chi ph\u00ed ch\u1ee7 y\u1ebfu sau:<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n chi v\u1ec1 v\u1eadn chuy\u1ec3n, b\u1ed1c x\u1ebfp, b\u1ea3o qu\u1ea3n h\u00e0ng h\u00f3a t\u1eeb n\u01a1i mua v\u1ec1 kho HTX v\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c ti\u00eau th\u1ee5 v\u1eadt t\u01b0, h\u00e0ng h\u00f3a;<\/p>\n\n\n\n

– Kh\u1ea5u hao nh\u00e0 kho, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n c\u1ee7a b\u1ed9 ph\u1eadn d\u1ecbch v\u1ee5;<\/p>\n\n\n\n

– L\u00e3i ti\u1ec1n vay ph\u1ea3i tr\u1ea3;<\/p>\n\n\n\n

– Ti\u1ec1n c\u00f4ng c\u00e1n b\u1ed9, th\u00e0nh vi\u00ean tr\u1ef1c ti\u1ebfp ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 cung c\u1ea5p v\u1eadt t\u01b0 n\u00f4ng nghi\u1ec7p v\u00e0 ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m;<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ef1c ti\u1ebfp kh\u00e1c.<\/p>\n\n\n\n

Kh\u00f4ng ph\u1ea3n \u00e1nh v\u00e0o chi ph\u00ed d\u1ecbch v\u1ee5 cung c\u1ea5p v\u1eadt t\u01b0 n\u00f4ng nghi\u1ec7p gi\u00e1 v\u1ed1n (gi\u00e1 mua v\u00e0o) c\u1ee7a v\u1eadt t\u01b0, h\u00e0ng h\u00f3a v\u00e0 s\u1ea3n ph\u1ea9m nh\u1eadn bao ti\u00eau cho c\u00e1c h\u1ed9.<\/p>\n\n\n\n

d) Ho\u1ea1t \u0111\u1ed9ng nh\u1eadn h\u00e0ng v\u1ec1 gia c\u00f4ng, nh\u01b0: May m\u1eb7c, d\u1ec7t th\u1ea3m, th\u00eau ren\u2026 c\u00f3 c\u00e1c chi ph\u00ed s\u1ea3n xu\u1ea5t sau:<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c nh\u1eadn, tr\u1ea3 h\u00e0ng sau khi gia c\u00f4ng xong nh\u01b0 chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ed1c x\u1ebfp, b\u1ea3o qu\u1ea3n h\u00e0ng h\u00f3a\u2026;<\/p>\n\n\n\n

– C\u00e1c lo\u1ea1i v\u1eadt li\u1ec7u do HTX b\u1ecf ra trong qu\u00e1 tr\u00ecnh gia c\u00f4ng;<\/p>\n\n\n\n

– Ti\u1ec1n c\u00f4ng lao \u0111\u1ed9ng c\u1ee7a nh\u00e2n vi\u00ean tr\u1ef1c ti\u1ebfp gia c\u00f4ng;<\/p>\n\n\n\n

– Chi ph\u00ed v\u1ec1 \u0111i\u1ec7n, nhi\u00ean li\u1ec7u s\u1eed d\u1ee5ng trong qu\u00e1 tr\u00ecnh gia c\u00f4ng;<\/p>\n\n\n\n

– Kh\u1ea5u hao m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, nh\u00e0 x\u01b0\u1edfng;<\/p>\n\n\n\n

– Chi ph\u00ed s\u1eeda ch\u1eefa m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb;<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ef1c ti\u1ebfp kh\u00e1c (nh\u01b0 l\u00e3i ti\u1ec1n vay..).<\/p>\n\n\n\n

Kh\u00f4ng ph\u1ea3n \u00e1nh v\u00e0o chi ph\u00ed gia c\u00f4ng gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u c\u1ee7a b\u00ean giao gia c\u00f4ng.<\/p>\n\n\n\n

\u0111)  Ho\u1ea1t \u0111\u1ed9ng ch\u1ebf bi\u1ebfn n\u00f4ng, l\u00e2m s\u1ea3n: Chi ph\u00ed s\u1ea3n xu\u1ea5t g\u1ed3m c\u00e1c kho\u1ea3n sau:<\/p>\n\n\n\n

– Gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u ch\u00ednh \u0111\u01b0a v\u00e0o ch\u1ebf bi\u1ebfn;<\/p>\n\n\n\n

– C\u00e1c lo\u1ea1i nguy\u00ean v\u1eadt li\u1ec7u ph\u1ee5 s\u1eed d\u1ee5ng trong qu\u00e1 tr\u00ecnh ch\u1ebf bi\u1ebfn;<\/p>\n\n\n\n

– Chi ph\u00ed v\u1ec1 \u0111i\u1ec7n, nhi\u00ean li\u1ec7u (than, c\u1ee7i, x\u0103ng d\u1ea7u) s\u1eed d\u1ee5ng \u0111\u1ec3 ch\u1ea1y m\u00e1y v\u00e0 ch\u1ebf bi\u1ebfn s\u1ea3n ph\u1ea9m;<\/p>\n\n\n\n

– Chi ph\u00ed s\u1eeda ch\u1eefa m\u00e1y m\u00f3c; <\/p>\n\n\n\n

– Kh\u1ea5u hao nh\u00e0 x\u01b0\u1edfng, m\u00e1y m\u00f3c s\u1eed d\u1ee5ng trong s\u1ea3n xu\u1ea5t ch\u1ebf bi\u1ebfn;<\/p>\n\n\n\n

– Ti\u1ec1n c\u00f4ng lao \u0111\u1ed9ng tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t;<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n chi tr\u1ef1c ti\u1ebfp kh\u00e1c.<\/p>\n\n\n\n

e) Ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t n\u00f4ng, l\u00e2m nghi\u1ec7p, chi ph\u00ed s\u1ea3n xu\u1ea5t g\u1ed3m:<\/p>\n\n\n\n

– Gi\u1ed1ng;<\/p>\n\n\n\n

– Ph\u00e2n b\u00f3n;<\/p>\n\n\n\n

– Chi ph\u00ed ph\u00f2ng t\u1eeb s\u00e2u b\u1ec7nh cho c\u00e2y tr\u1ed3ng;<\/p>\n\n\n\n

– Chi ph\u00ed l\u00e0m \u0111\u1ea5t;<\/p>\n\n\n\n

– Chi ph\u00ed t\u01b0\u1edbi n\u01b0\u1edbc;<\/p>\n\n\n\n

– Ti\u1ec1n c\u00f4ng lao \u0111\u1ed9ng;<\/p>\n\n\n\n

– Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v\u00e0 chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n chuy\u00ean d\u00f9ng cho s\u1ea3n xu\u1ea5t n\u00f4ng, l\u00e2m nghi\u1ec7p;<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ef1c ti\u1ebfp kh\u00e1c.<\/p>\n\n\n\n

g) Ho\u1ea1t \u0111\u1ed9ng nu\u00f4i tr\u1ed3ng th\u1ee7y s\u1ea3n, chi ph\u00ed g\u1ed3m c\u00e1c kho\u1ea3n:<\/p>\n\n\n\n

– Con gi\u1ed1ng;<\/p>\n\n\n\n

– Thu\u1ed1c ph\u00f2ng tr\u1eeb d\u1ecbch b\u1ec7nh;<\/p>\n\n\n\n

– Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh;<\/p>\n\n\n\n

– Chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n;<\/p>\n\n\n\n

– Chi ph\u00ed tr\u1ef1c ti\u1ebfp kh\u00e1c (nh\u01b0 l\u00e3i ti\u1ec1n vay…).<\/p>\n\n\n\n

          4. Ph\u01b0\u01a1ng ph\u00e1p v\u1eadn d\u1ee5ng T\u00e0i kho\u1ea3n 154 trong ng\u00e0nh d\u1ecbch v\u1ee5<\/p>\n\n\n\n

a) T\u00e0i kho\u1ea3n 154 \u201cChi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang” \u00e1p d\u1ee5ng trong c\u00e1c HTX kinh doanh d\u1ecbch v\u1ee5 nh\u01b0: Giao th\u00f4ng v\u1eadn t\u1ea3i, b\u01b0u \u0111i\u1ec7n, du l\u1ecbch, d\u1ecbch v\u1ee5 cung \u1ee9ng \u0111i\u1ec7n, d\u1ecbch v\u1ee5 m\u00f4i tr\u01b0\u1eddng, d\u1ecbch v\u1ee5 y t\u1ebf, d\u1ecbch v\u1ee5 tr\u01b0\u1eddng h\u1ecdc, d\u1ecbch v\u1ee5 nh\u00e0 \u1edf,… T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 t\u1eadp h\u1ee3p chi ph\u00ed (nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp, nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp, chi ph\u00ed s\u1ea3n xu\u1ea5t chung) v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh c\u1ee7a kh\u1ed1i l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 \u0111\u00e3 th\u1ef1c hi\u1ec7n.<\/p>\n\n\n\n

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

c) Trong qu\u00e1 tr\u00ecnh v\u1eadn t\u1ea3i, s\u0103m l\u1ed1p b\u1ecb hao m\u00f2n v\u1edbi m\u1ee9c \u0111\u1ed9 nhanh h\u01a1n m\u1ee9c kh\u1ea5u hao \u0111\u1ea7u xe n\u00ean th\u01b0\u1eddng ph\u1ea3i thay th\u1ebf nhi\u1ec1u l\u1ea7n nh\u01b0ng gi\u00e1 tr\u1ecb s\u0103m l\u1ed1p thay th\u1ebf kh\u00f4ng t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh v\u1eadn t\u1ea3i ngay m\u1ed9t l\u00fac khi xu\u1ea5t d\u00f9ng thay th\u1ebf m\u00e0 ph\u1ea3i ph\u00e2n b\u1ed5 d\u1ea7n theo t\u1eebng k\u1ef3. V\u00ec v\u1eady, h\u00e0ng k\u1ef3 c\u00e1c HTX v\u1eadn t\u1ea3i \u00f4t\u00f4 \u0111\u01b0\u1ee3c tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u0103m l\u1ed1p v\u00e0o gi\u00e1 th\u00e0nh v\u1eadn t\u1ea3i (chi ph\u00ed ph\u1ea3i tr\u1ea3) theo quy \u0111\u1ecbnh c\u1ee7a ch\u1ebf \u0111\u1ed9 t\u00e0i ch\u00ednh hi\u1ec7n h\u00e0nh.<\/p>\n\n\n\n

d) Ph\u1ea7n chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp v\u01b0\u1ee3t tr\u00ean m\u1ee9c b\u00ecnh th\u01b0\u1eddng v\u00e0 ph\u1ea7n chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh kh\u00f4ng ph\u00e2n b\u1ed5 th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m m\u00e0 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n.<\/p>\n\n\n\n

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

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

          5. Ph\u01b0\u01a1ng ph\u00e1p v\u1eadn d\u1ee5ng T\u00e0i kho\u1ea3n 154 trong ng\u00e0nh x\u00e2y d\u1ef1ng<\/p>\n\n\n\n

a) \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh x\u00e2y l\u1eafp, 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 HTX x\u00e2y l\u1eafp.<\/p>\n\n\n\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 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.<\/p>\n\n\n\n

c) T\u00e0i kho\u1ea3n n\u00e0y trong ng\u00e0nh X\u00e2y l\u1eafp c\u00f3 th\u1ec3 theo d\u00f5i chi ti\u1ebft theo c\u00e1c ho\u1ea1t \u0111\u1ed9ng sau:<\/p>\n\n\n\n

– X\u00e2y l\u1eafp:<\/em> 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;<\/p>\n\n\n\n

– S\u1ea3n ph\u1ea9m kh\u00e1c:<\/em> 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,…);<\/p>\n\n\n\n

– D\u1ecbch v\u1ee5:<\/em> 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;<\/p>\n\n\n\n

– Chi ph\u00ed b\u1ea3o h\u00e0nh x\u00e2y l\u1eafp:<\/em> 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.<\/p>\n\n\n\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:<\/p>\n\n\n\n

– Chi ph\u00ed v\u1eadt li\u1ec7u;<\/p>\n\n\n\n

– Chi ph\u00ed nh\u00e2n c\u00f4ng;<\/p>\n\n\n\n

– Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng;<\/p>\n\n\n\n

– Ch\u00ed ph\u00ed chung.<\/p>\n\n\n\n

Ri\u00eang chi ph\u00ed chung \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p chi ph\u00ed “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 HTX 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 kinh doanh”. 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” th\u00f4ng qua 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.<\/p>\n\n\n\n

  \u0111) HTX l\u00e0 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 ho\u1eb7c \u0111\u1ec3 b\u00e1n th\u00ec th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc:<\/p>\n\n\n\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 l\u00e0m v\u0103n ph\u00f2ng (TSC\u0110) 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 \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh ri\u00eang tr\u00ean TK 2422 – X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang.<\/p>\n\n\n\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 ph\u1ea7n th\u00e0nh ph\u1ea9m b\u1ea5t \u0111\u1ed9ng s\u1ea3n, TSC\u0110 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 2422. 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.<\/p>\n\n\n\n

e) Kho\u1ea3n d\u1ef1 ph\u00f2ng chi ph\u00ed b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh t\u1eebng k\u1ef3, h\u1ebft th\u1eddi h\u1ea1n b\u1ea3o h\u00e0nh n\u1ebfu s\u1ed1 b\u1ea3o h\u00e0nh \u0111\u00e3 tr\u00edch l\u1eadp l\u1edbn h\u01a1n chi ph\u00ed th\u1ef1c t\u1ebf \u0111\u00e3 ph\u00e1t sinh th\u00ec ghi t\u0103ng thu nh\u1eadp kh\u00e1c trong k\u1ef3. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1ee3c l\u1ea1i th\u00ec h\u1ea1ch to\u00e1n v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ef3.<\/p>\n\n\n\n

g) C\u00e1c kho\u1ea3n chi ph\u00ed c\u1ee7a h\u1ee3p \u0111\u1ed3ng x\u00e2y l\u1eafp kh\u00f4ng th\u1ec3 thu h\u1ed3i ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn ngay l\u00e0 gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ef3.<\/p>\n\n\n\n

h)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 \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng.<\/p>\n\n\n\n

i) H\u1ea1ch to\u00e1n kho\u1ea3n m\u1ee5c nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp:<\/p>\n\n\n\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).<\/p>\n\n\n\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; Gi\u00e1 th\u1ef1c t\u1ebf \u0111\u00edch danh).<\/p>\n\n\n\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.<\/p>\n\n\n\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 HTX 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,…).<\/p>\n\n\n\n

k) H\u1ea1ch to\u00e1n kho\u1ea3n m\u1ee5c chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng:<\/p>\n\n\n\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).<\/p>\n\n\n\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.<\/p>\n\n\n\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 2421, sau \u0111\u00f3 s\u1ebd ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o N\u1ee3 T\u00e0i kho\u1ea3n 154 “Chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang”; 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 338 “Ph\u1ea3i tr\u1ea3 kh\u00e1c”, N\u1ee3 T\u00e0i kho\u1ea3n 154 chi ti\u1ebft chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng.<\/p>\n\n\n\n

l) H\u1ea1ch to\u00e1n kho\u1ea3n m\u1ee5c chi ph\u00ed s\u1ea3n xu\u1ea5t chung:<\/p>\n\n\n\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, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, b\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng, 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\u1ee7a 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,…<\/p>\n\n\n\n

6. 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><\/p>\n\n\n\n

B\u00ean N\u1ee3:<\/strong><\/p>\n\n\n\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;<\/p>\n\n\n\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.<\/p>\n\n\n\n

B\u00ean C\u00f3:<\/strong><\/p>\n\n\n\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;<\/p>\n\n\n\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 HTX nh\u1eadn th\u1ea7u ch\u00ednh x\u00e2y l\u1eafp; ho\u1eb7c gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh ch\u1edd ti\u00eau th\u1ee5;<\/p>\n\n\n\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;<\/p>\n\n\n\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;<\/p>\n\n\n\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;<\/p>\n\n\n\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 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 HTX s\u1ea3n xu\u1ea5t theo \u0111\u01a1n \u0111\u1eb7t h\u00e0ng, ho\u1eb7c HTX 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 ph\u1ea3n \u00e1nh 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 th\u00ec ph\u1ea3i h\u1ea1ch to\u00e1n v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (C\u00f3 TK 154, N\u1ee3 TK 632).<\/p>\n\n\n\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3: <\/strong>Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh c\u00f2n d\u1edf dang cu\u1ed1i k\u1ef3.<\/p>\n\n\n\n

7. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n<\/strong> m\u1ed9t s\u1ed1 ho\u1ea1t \u0111\u1ed9ng kinh t\u1ebf ch\u1ee7 y\u1ebfu<\/strong><\/p>\n\n\n\n

7.1. H\u1ea1ch to\u00e1n d\u1ecbch v\u1ee5 t\u01b0\u1edbi ti\u00eau n\u01b0\u1edbc<\/em><\/strong><\/p>\n\n\n\n

a) Chi ph\u00ed tu b\u1ed5, n\u1ea1o v\u00e9t k\u00eanh m\u01b0\u01a1ng d\u1eabn n\u01b0\u1edbc (s\u1eeda ch\u1eefa tu b\u1ed5 th\u01b0\u1eddng xuy\u00ean), ghi:<\/p>\n\n\n\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n\n\n\n

 C\u00f3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (Ti\u1ec1n c\u00f4ng lao \u0111\u1ed9ng ph\u1ea3i tr\u1ea3 th\u00e0nh vi\u00ean v\u00e0 lao \u0111\u1ed9ng thu\u00ea ngo\u00e0i)<\/p>\n\n\n\n

           C\u00f3 TK 152 – V\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5<\/p>\n\n\n\n

 C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (Kho\u00e1n g\u1ecdn cho b\u00ean ngo\u00e0i s\u1eeda ch\u1eefa, n\u1ea1o v\u00e9t).<\/p>\n\n\n\n

b) Xu\u1ea5t ph\u1ee5 t\u00f9ng s\u1eeda ch\u1eefa, thay th\u1ebf m\u00e1y b\u01a1m, tr\u1ea1m b\u01a1m, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n\n\n\n

            C\u00f3 TK 152 – V\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5.<\/p>\n\n\n\n

c) Khi mua x\u0103ng, d\u1ea7u s\u1eed d\u1ee5ng cho m\u00e1y b\u01a1m, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n\n\n\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n\n\n\n

            C\u00f3 c\u00e1c TK 111,112,141,331.<\/p>\n\n\n\n

d) Ti\u1ec1n \u0111i\u1ec7n v\u00e0 thu\u1ef7 l\u1ee3i ph\u00ed ph\u1ea3i tr\u1ea3 cho chi nh\u00e1nh \u0111i\u1ec7n v\u00e0 c\u00f4ng ty thu\u1ef7 n\u00f4ng, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n\n\n\n

            C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n.<\/p>\n\n\n\n

\u0111) Khi x\u00e1c \u0111\u1ecbnh ti\u1ec1n c\u00f4ng lao \u0111\u1ed9ng ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi lao \u0111\u1ed9ng v\u1eadn h\u00e0nh m\u00e1y v\u00e0 \u0111i\u1ec1u ph\u1ed1i n\u01b0\u1edbc, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n\n\n\n

            C\u00f3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n\n\n\n

e) \u0110\u1ecbnh k\u1ef3, t\u00ednh kh\u1ea5u hao m\u00e1y b\u01a1m, tr\u1ea1m b\u01a1m, k\u00eanh m\u01b0\u01a1ng d\u1eabn n\u01b0\u1edbc, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n\n\n\n

            C\u00f3 TK 214 – Hao m\u00f2n TSC\u0110.<\/p>\n\n\n\n

g) Ph\u00e2n b\u1ed5 d\u1ea7n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t trong n\u0103m (Chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn k\u00eanh m\u01b0\u01a1ng, m\u00e1y b\u01a1m, tr\u1ea1m b\u01a1m), ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang<\/p>\n\n\n\n

            C\u00f3 TK 242 – T\u00e0i s\u1ea3n kh\u00e1c (2421).<\/p>\n\n\n\n

h) Cu\u1ed1i k\u1ef3 x\u00e1c \u0111\u1ecbnh s\u1ed1 d\u1ecbch v\u1ee5 t\u01b0\u1edbi ti\u00eau n\u01b0\u1edbc ho\u00e0n th\u00e0nh x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/p>\n\n\n\n

            C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/p>\n\n\n\n

7.2. H\u1ea1ch to\u00e1n d\u1ecbch v\u1ee5 ph\u00f2ng tr\u1eeb s\u00e2u b\u1ec7nh cho c\u00e2y tr\u1ed3ng, v\u1eadt nu\u00f4i<\/em><\/strong><\/p>\n\n\n\n

a) V\u1ec1 thu\u1ed1c ph\u00f2ng tr\u1eeb d\u1ecbch b\u1ec7nh cho c\u00e2y tr\u1ed3ng, v\u1eadt nu\u00f4i:<\/p>\n\n\n\n

– N\u1ebfu HTX mua v\u1ec1 d\u1ef1 tr\u1eef trong kho, khi xu\u1ea5t kho ra s\u1eed d\u1ee5ng, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang (Chi ti\u1ebft d\u1ecbch v\u1ee5 b\u1ea3o v\u1ec7 c\u00e2y tr\u1ed3ng v\u1eadt nu\u00f4i)<\/p>\n\n\n\n

            C\u00f3 TK 152 – V\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5.<\/p>\n\n\n\n

– N\u1ebfu HTX mua v\u1ec1 s\u1eed d\u1ee5ng ngay kh\u00f4ng nh\u1eadp kho, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n\n\n\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n\n\n\n

            C\u00f3 c\u00e1c TK 111, 112.         <\/p>\n\n\n\n

b) Xu\u1ea5t c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 ra s\u1eed d\u1ee5ng (B\u00ecnh b\u01a1m thu\u1ed1c s\u00e2u\u2026)<\/p>\n\n\n\n

– Khi xu\u1ea5t kho, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 242 – T\u00e0i s\u1ea3n kh\u00e1c (2421)<\/p>\n\n\n\n

            C\u00f3 TK 152 – V\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5.<\/p>\n\n\n\n

\u0110\u1ed3ng th\u1eddi ghi \u0111\u01a1n b\u00ean N\u1ee3 TK 005 – C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 l\u00e2u b\u1ec1n \u0111ang s\u1eed d\u1ee5ng.<\/p>\n\n\n\n

– X\u00e1c \u0111\u1ecbnh s\u1ed1 ph\u00e2n b\u1ed5 gi\u00e1 tr\u1ecb c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 v\u00e0o chi ph\u00ed, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang (Chi ti\u1ebft d\u1ecbch v\u1ee5 b\u1ea3o v\u1ec7 c\u00e2y tr\u1ed3ng v\u1eadt nu\u00f4i)<\/p>\n\n\n\n

            C\u00f3 TK 242 – T\u00e0i s\u1ea3n kh\u00e1c (2421).<\/p>\n\n\n\n

c) \u0110\u1ed1i v\u1edbi HTX c\u00f3 s\u1eed d\u1ee5ng m\u00e1y b\u01a1m thu\u1ed1c tr\u1eeb s\u00e2u ch\u1ea1y b\u1eb1ng x\u0103ng d\u1ea7u<\/p>\n\n\n\n

– Chi ph\u00ed v\u1ec1 x\u0103ng d\u1ea7u ch\u1ea1y m\u00e1y, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang (Chi ti\u1ebft d\u1ecbch v\u1ee5 b\u1ea3o v\u1ec7 c\u00e2y tr\u1ed3ng v\u1eadt nu\u00f4i)<\/p>\n\n\n\n

            C\u00f3 TK 111 – Ti\u1ec1n m\u1eb7t (Mua x\u0103ng b\u1eb1ng ti\u1ec1n m\u1eb7t s\u1eed d\u1ee5ng ngay)<\/p>\n\n\n\n

            C\u00f3 TK 141 – T\u1ea1m \u1ee9ng (Thanh to\u00e1n t\u1ea1m \u1ee9ng ti\u1ec1n mua x\u0103ng)<\/p>\n\n\n\n

            C\u00f3 TK 152 – V\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5 (Xu\u1ea5t x\u0103ng d\u1ea7u trong kho ra s\u1eed d\u1ee5ng).<\/p>\n\n\n\n

– \u0110\u1ecbnh k\u1ef3, t\u00ednh kh\u1ea5u hao m\u00e1y b\u01a1m thu\u1ed1c tr\u1eeb s\u00e2u, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang (Chi ti\u1ebft d\u1ecbch v\u1ee5 b\u1ea3o v\u1ec7 c\u00e2y tr\u1ed3ng v\u1eadt nu\u00f4i)<\/p>\n\n\n\n

            C\u00f3 TK 214 – Hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/p>\n\n\n\n

          d) X\u00e1c \u0111\u1ecbnh s\u1ed1 ti\u1ec1n c\u00f4ng lao \u0111\u1ed9ng ph\u1ea3i thanh to\u00e1n cho th\u00e0nh vi\u00ean, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang (Chi ti\u1ebft d\u1ecbch v\u1ee5 b\u1ea3o v\u1ec7 c\u00e2y tr\u1ed3ng v\u1eadt nu\u00f4i)<\/p>\n\n\n\n

                    C\u00f3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n\n\n\n

          \u0111) Cu\u1ed1i k\u1ef3, k\u1ebft chuy\u1ec3n chi ph\u00ed d\u1ecbch v\u1ee5 ph\u00f2ng tr\u1eeb s\u00e2u b\u1ec7nh \u0111\u00e3 ho\u00e0n th\u00e0nh v\u00e0o T\u00e0i kho\u1ea3n gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5<\/p>\n\n\n\n

            C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/p>\n\n\n\n

7.3. H\u1ea1ch to\u00e1n d\u1ecbch v\u1ee5 cung c\u1ea5p v\u1eadt t\u01b0 n\u00f4ng nghi\u1ec7p<\/em><\/strong><\/p>\n\n\n\n

a) HTX mua v\u1eadt t\u01b0 n\u00f4ng nghi\u1ec7p v\u1ec1 nh\u1eadp kho:<\/p>\n\n\n\n

–  Khi mua v\u1eadt t\u01b0 v\u1ec1 nh\u1eadp kho, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 156 – Th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a  (Gi\u00e1 mua ghi tr\u00ean h\u00f3a \u0111\u01a1n)<\/p>\n\n\n\n

N\u1ee3 TK 133- Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n\n\n\n

            C\u00f3 c\u00e1c TK 111, 112, 331.           <\/p>\n\n\n\n

–  Khi xu\u1ea5t v\u1eadt t\u01b0 b\u00e1n, cung c\u1ea5p cho c\u00e1c h\u1ed9, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/p>\n\n\n\n

            C\u00f3 TK 156 – Th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a (Gi\u00e1 xu\u1ea5t kho).<\/p>\n\n\n\n

\u0110\u1ed3ng th\u1eddi c\u0103n c\u1ee9 h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng h\u00f3a, ph\u1ea3n \u00e1nh doanh thu, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 111 – Ti\u1ec1n m\u1eb7t (B\u00e1n thu ti\u1ec1n ngay)<\/p>\n\n\n\n

N\u1ee3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/p>\n\n\n\n

            C\u00f3 TK 511 – Doanh thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh (Gi\u00e1 b\u00e1n).<\/p>\n\n\n\n

C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3).<\/p>\n\n\n\n

– Chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ed1c x\u1ebfp, chi ph\u00ed b\u00e1n h\u00e0ng:<\/p>\n\n\n\n

N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh<\/p>\n\n\n\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n\n\n\n

           C\u00f3 TK 111 – Ti\u1ec1n m\u1eb7t (Chi ph\u00ed v\u1eadn chuy\u1ec3n )<\/p>\n\n\n\n

           C\u00f3 TK 141 – T\u1ea1m \u1ee9ng (Thanh to\u00e1n t\u1ea1m \u1ee9ng ti\u1ec1n v\u1eadn chuy\u1ec3n)<\/p>\n\n\n\n

            C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (Chi ph\u00ed v\u1eadn chuy\u1ec3n c\u00f2n n\u1ee3 ch\u01b0a thanh to\u00e1n).<\/p>\n\n\n\n

b) HTX mua v\u1eadt t\u01b0 v\u1ec1 giao ngay cho c\u00e1c h\u1ed9 (\u0110\u1ed9i, t\u1ed5):<\/p>\n\n\n\n

–  Khi v\u1eadt t\u01b0 v\u1ec1 t\u1edbi HTX giao ngay cho c\u00e1c \u0111\u1ed9i, t\u1ed5, c\u00e1c h\u1ed9 theo s\u1ed1 l\u01b0\u1ee3ng \u0111\u00e3 k\u00fd k\u1ebft, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (Chi ti\u1ebft d\u1ecbch v\u1ee5 cung c\u1ea5p v\u1eadt t\u01b0) (Theo gi\u00e1 mua tr\u00ean h\u00f3a \u0111\u01a1n)<\/p>\n\n\n\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n\n\n\n

                     C\u00f3 c\u00e1c TK 111, 112, 331                         <\/p>\n\n\n\n

\u0110\u1ed3ng th\u1eddi ph\u1ea3n \u00e1nh doanh thu cung c\u1ea5p v\u1eadt t\u01b0 n\u00f4ng nghi\u1ec7p cho c\u00e1c h\u1ed9, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 111 – Ti\u1ec1n m\u1eb7t (B\u00e1n thu ti\u1ec1n ngay)<\/p>\n\n\n\n

N\u1ee3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/p>\n\n\n\n

            C\u00f3 TK 511 – Doanh thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh (Gi\u00e1 b\u00e1n).<\/p>\n\n\n\n

C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3).<\/p>\n\n\n\n

–  Chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ed1c x\u1ebfp, chi ph\u00ed b\u00e1n h\u00e0ng (n\u1ebfu c\u00f3), ghi:<\/p>\n\n\n\n

N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh<\/p>\n\n\n\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n\n\n\n

            C\u00f3 TK 111 – Ti\u1ec1n m\u1eb7t (Chi ph\u00ed v\u1eadn chuy\u1ec3n )<\/p>\n\n\n\n

            C\u00f3 TK 141 – T\u1ea1m \u1ee9ng (Thanh to\u00e1n t\u1ea1m \u1ee9ng ti\u1ec1n v\u1eadn chuy\u1ec3n)<\/p>\n\n\n\n

            C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (Chi ph\u00ed v\u1eadn chuy\u1ec3n c\u00f2n n\u1ee3 ch\u01b0a thanh to\u00e1n).<\/p>\n\n\n\n

7.4. H\u1ea1ch to\u00e1n d\u1ecbch v\u1ee5 s\u1ea3n xu\u1ea5t v\u00e0 cung c\u1ea5p h\u1ea1t gi\u1ed1ng cho c\u00e1c h\u1ed9<\/em><\/strong><\/p>\n\n\n\n

a) Tr\u01b0\u1eddng h\u1ee3p HTX \u0111i mua gi\u1ed1ng m\u1edbi \u1edf c\u00f4ng ty gi\u1ed1ng c\u00e2y tr\u1ed3ng v\u1ec1 b\u00e1n cho c\u00e1c h\u1ed9:<\/p>\n\n\n\n

–  Khi mua h\u1ea1t gi\u1ed1ng v\u1ec1 nh\u1eadp kho, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 156 – Th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a (Chi ti\u1ebft d\u1ecbch v\u1ee5 cung c\u1ea5p gi\u1ed1ng)<\/p>\n\n\n\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n\n\n\n

            C\u00f3 c\u00e1c TK 111, 112, 331.       <\/p>\n\n\n\n

          – Khi xu\u1ea5t kho h\u1ea1t gi\u1ed1ng b\u00e1n cho c\u00e1c h\u1ed9, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (Chi ti\u1ebft d\u1ecbch v\u1ee5 gi\u1ed1ng)<\/p>\n\n\n\n

            C\u00f3 TK 156 – Th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a (gi\u00e1 xu\u1ea5t kho).<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p mua h\u1ea1t gi\u1ed1ng v\u1ec1 giao ngay cho c\u00e1c h\u1ed9, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (Chi ti\u1ebft d\u1ecbch v\u1ee5 gi\u1ed1ng)<\/p>\n\n\n\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n\n\n\n

C\u00f3 c\u00e1c TK 111, 112, 331.           <\/p>\n\n\n\n

\u0110\u1ed3ng th\u1eddi ghi nh\u1eadn doanh thu v\u1ec1 b\u00e1n h\u1ea1t gi\u1ed1ng cho c\u00e1c h\u1ed9, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 111 – Ti\u1ec1n m\u1eb7t (B\u00e1n thu ti\u1ec1n ngay)<\/p>\n\n\n\n

N\u1ee3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/p>\n\n\n\n

            C\u00f3 TK 511 – Doanh thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh (Gi\u00e1 b\u00e1n).<\/p>\n\n\n\n

C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3).<\/p>\n\n\n\n

– Chi ph\u00ed v\u1eadn chuy\u1ec3n gi\u1ed1ng v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c li\u00ean quan \u0111\u1ebfn vi\u1ec7c \u0111i nh\u1eadn gi\u1ed1ng, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh<\/p>\n\n\n\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n\n\n\n

C\u00f3 c\u00e1c TK 111, 112, 141, 331….<\/p>\n\n\n\n

          – C\u00e1c chi ph\u00ed ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh b\u1ea3o qu\u1ea3n, b\u00e1n gi\u1ed1ng, ghi:<\/p>\n\n\n\n

          N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh<\/p>\n\n\n\n

                   C\u00f3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/p>\n\n\n\n

                   C\u00f3 TK 214 – Hao m\u00f2n TSC\u0110<\/p>\n\n\n\n

                   C\u00f3 TK 152 – V\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5.<\/p>\n\n\n\n

b) Tr\u01b0\u1eddng h\u1ee3p HTX nh\u1eadn gi\u1ed1ng m\u1edbi v\u1ec1 giao cho m\u1ed9t s\u1ed1 h\u1ed9 c\u00f3 kinh nghi\u1ec7m \u0111\u1ec3 s\u1ea3n xu\u1ea5t nh\u00e2n gi\u1ed1ng. Tu\u1ef3 theo tho\u1ea3 thu\u1eadn trong h\u1ee3p \u0111\u1ed3ng gi\u1eefa HTX v\u1edbi c\u00e1c h\u1ed9 s\u1ea3n xu\u1ea5t gi\u1ed1ng m\u00e0 HTX c\u00f3 th\u1ec3 \u0111\u1ea7u t\u01b0 th\u00eam chi ph\u00ed cho c\u00e1c h\u1ed9 v\u00e0 mua l\u1ea1i to\u00e0n b\u1ed9 s\u1ed1 gi\u1ed1ng c\u1ee7a c\u00e1c h\u1ed9 s\u1ea3n xu\u1ea5t ra \u0111\u1ec3 cung c\u1ea5p \u0111\u1ea1i tr\u00e0.<\/p>\n\n\n\n

– Khi HTX nh\u1eadn gi\u1ed1ng do mua ngo\u00e0i v\u1ec1 giao cho c\u00e1c th\u00e0nh vi\u00ean gia c\u00f4ng nh\u00e2n gi\u1ed1ng cho HTX, khi giao gi\u1ed1ng, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang (Chi ti\u1ebft d\u1ecbch v\u1ee5 cung c\u1ea5p gi\u1ed1ng)<\/p>\n\n\n\n

           C\u00f3 c\u00e1c TK 111,141,331.<\/p>\n\n\n\n

– C\u00e1c chi ph\u00ed HTX ph\u1ea3i tr\u1ea3 cho c\u00e1c th\u00e0nh vi\u00ean gia c\u00f4ng gi\u1ed1ng, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n\n\n\n

          C\u00f3 c\u00e1c TK 111, 331.      <\/p>\n\n\n\n

– Khi c\u00e1c th\u00e0nh vi\u00ean gia c\u00f4ng gi\u1ed1ng xong giao gi\u1ed1ng tr\u1ea3 l\u1ea1i cho HTX, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 156 – Th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a<\/p>\n\n\n\n

          C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/p>\n\n\n\n

– Khi HTX xu\u1ea5t gi\u1ed1ng b\u00e1n cho c\u00e1c th\u00e0nh vi\u00ean:<\/p>\n\n\n\n

+ Ph\u1ea3n \u00e1nh gi\u00e1 v\u1ed1n s\u1ed1 gi\u1ed1ng HTX xu\u1ea5t b\u00e1n, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/p>\n\n\n\n

          C\u00f3 TK 156 – Th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a.<\/p>\n\n\n\n

+ Ph\u1ea3n \u00e1nh doanh thu v\u1ec1 b\u00e1n gi\u1ed1ng, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 111 – Ti\u1ec1n m\u1eb7t (B\u00e1n thu ti\u1ec1n ngay)<\/p>\n\n\n\n

N\u1ee3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/p>\n\n\n\n

C\u00f3 TK 511 – Doanh thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh (Chi ti\u1ebft<\/p>\n\n\n\n

d\u1ecbch v\u1ee5 cung c\u1ea5p gi\u1ed1ng).<\/p>\n\n\n\n

C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3)<\/p>\n\n\n\n

          – Tr\u01b0\u1eddng h\u1ee3p HTX \u0111\u1ed5i gi\u1ed1ng cho c\u00e1c th\u00e0nh vi\u00ean:<\/p>\n\n\n\n

          + Khi xu\u1ea5t gi\u1ed1ng ra \u0111\u1ed5i gi\u1ed1ng kh\u00e1c v\u1ec1, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/p>\n\n\n\n

          C\u00f3 TK 156 – Th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a.<\/p>\n\n\n\n

+ Ph\u1ea3n \u00e1nh doanh thu c\u1ee7a s\u1ed1 gi\u1ed1ng mang \u0111i trao \u0111\u1ed5i theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/p>\n\n\n\n

          C\u00f3 TK 511 – Doanh thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/p>\n\n\n\n

C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3)<\/p>\n\n\n\n

+ Khi nh\u1eadn gi\u1ed1ng do trao \u0111\u1ed5i, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb gi\u1ed1ng nh\u1eadn v\u1ec1 theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 152, 156<\/p>\n\n\n\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n\n\n\n

          C\u00f3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.<\/p>\n\n\n\n

+ Tr\u01b0\u1eddng h\u1ee3p HTX ph\u1ea3i tr\u1ea3 th\u00eam ti\u1ec1n cho th\u00e0nh vi\u00ean, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng<\/p>\n\n\n\n

          C\u00f3 TK 111 – Ti\u1ec1n m\u1eb7t.<\/p>\n\n\n\n

+ Tr\u01b0\u1eddng h\u1ee3p th\u00e0nh vi\u00ean ph\u1ea3i  tr\u1ea3 th\u00eam ti\u1ec1n cho HTX, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 111- Ti\u1ec1n m\u1eb7t<\/p>\n\n\n\n

          C\u00f3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng.<\/p>\n\n\n\n

7.5. H\u1ea1ch to\u00e1n c\u00e1c nghi\u1ec7p v\u1ee5 khuy\u1ebfn n\u00f4ng, khuy\u1ebfn l\u00e2m, khuy\u1ebfn ng\u01b0<\/em><\/strong><\/p>\n\n\n\n

a) Thu ti\u1ec1n \u0111\u00f3ng g\u00f3p c\u1ee7a th\u00e0nh vi\u00ean (\u0111\u00f3ng theo c\u00e1c ti\u00eau th\u1ee9c do HTX quy \u0111\u1ecbnh) \u0111\u1ec3 h\u00ecnh th\u00e0nh qu\u1ef9 khuy\u1ebfn n\u00f4ng, khuy\u1ebfn l\u00e2m, khuy\u1ebfn ng\u01b0 c\u1ee7a HTX, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 111 – Ti\u1ec1n m\u1eb7t (N\u1ebfu thu b\u1eb1ng ti\u1ec1n m\u1eb7t)<\/p>\n\n\n\n

N\u1ee3 TK 156 – Th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a (N\u1ebfu thu b\u1eb1ng s\u1ea3n ph\u1ea9m)<\/p>\n\n\n\n

            C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3 kh\u00e1c (Chi ti\u1ebft qu\u1ef9 khuy\u1ebfn n\u00f4ng, khuy\u1ebfn l\u00e2m, khuy\u1ebfn ng\u01b0).<\/p>\n\n\n\n

b) Khi chi b\u1ed3i d\u01b0\u1ee1ng cho b\u00e1o c\u00e1o vi\u00ean h\u01b0\u1edbng d\u1eabn k\u1ef9 thu\u1eadt, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 338 – Ph\u1ea3i tr\u1ea3 kh\u00e1c (Chi ti\u1ebft qu\u1ef9 khuy\u1ebfn n\u00f4ng, khuy\u1ebfn l\u00e2m)<\/p>\n\n\n\n

N\u1ee3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (3338) (Thu\u1ebf TNCN s\u1ed1 ti\u1ec1n kh\u1ea5u tr\u1eeb t\u1ea1i ngu\u1ed3n)<\/p>\n\n\n\n

            C\u00f3 TK 111 – Ti\u1ec1n m\u1eb7t.<\/p>\n\n\n\n

7.6. H\u1ea1ch to\u00e1n s\u1ea3n xu\u1ea5t, ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n ho\u1eb7c s\u1ea3n xu\u1ea5t ng\u00e0nh ngh\u1ec1<\/em><\/strong><\/p>\n\n\n\n

a) Xu\u1ea5t nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u s\u1eed d\u1ee5ng s\u1ea3n xu\u1ea5t, kinh doanh ng\u00e0nh ngh\u1ec1 ho\u1eb7c ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n thu\u00ea ngo\u00e0i gia c\u00f4ng v\u1eadt li\u1ec7u, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n\n\n\n

            C\u00f3 TK 152 – V\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5.<\/p>\n\n\n\n

b) C\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed ng\u00e0nh ngh\u1ec1, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n\n\n\n

            C\u00f3 TK 242 – T\u00e0i s\u1ea3n kh\u00e1c (2421).<\/p>\n\n\n\n

c) Ti\u1ec1n c\u00f4ng ph\u1ea3i tr\u1ea3 cho th\u00e0nh vi\u00ean ho\u1eb7c lao \u0111\u1ed9ng thu\u00ea ngo\u00e0i, ghi:<\/p>\n\n\n\n

 N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n\n\n\n

            C\u00f3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n\n\n\n

d) Tr\u00edch kh\u1ea5u hao TSC\u0110 s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp cho s\u1ea3n xu\u1ea5t, kinh doanh ng\u00e0nh ngh\u1ec1 ho\u1eb7c ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, ghi:<\/p>\n\n\n\n

 N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n\n\n\n

            C\u00f3 TK 214 – Hao m\u00f2n TSC\u0110.<\/p>\n\n\n\n

\u0111) Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i, thu\u00ea ngo\u00e0i (\u0111i\u1ec7n, chi ph\u00ed b\u1ed1c x\u1ebfp, v\u1eadn chuy\u1ec3n, ti\u1ec1n thu\u00ea TSC\u0110\u2026), chi ph\u00ed kh\u00e1c b\u1eb1ng ti\u1ec1n ph\u00e1t sinh tr\u1ef1c ti\u1ebfp \u1edf c\u00e1c b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t ng\u00e0nh ngh\u1ec1 ho\u1eb7c ch\u1ebf bi\u1ebfn n\u00f4ng s\u1ea3n, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n\n\n\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n\n\n\n

            C\u00f3 c\u00e1c TK 111, 112, 331.            <\/p>\n\n\n\n

e) Gi\u00e1 th\u00e0nh th\u1ef1c t\u1ebf s\u1ea3n ph\u1ea9m nh\u1eadp kho, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 156 – Th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a<\/p>\n\n\n\n

            C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/p>\n\n\n\n

g) Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t xong kh\u00f4ng nh\u1eadp kho chuy\u1ec3n th\u1eb3ng \u0111i ti\u00eau th\u1ee5, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng h\u00f3a  <\/p>\n\n\n\n

            C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/p>\n\n\n\n

7.7. H\u1ea1ch to\u00e1n cho thu\u00ea t\u00e0i s\u1ea3n ho\u1eb7c kho\u00e1n g\u1ecdn<\/em><\/strong><\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p HTX c\u00f3 c\u01a1 s\u1edf v\u1eadt ch\u1ea5t v\u00e0 c\u00e1c t\u00e0i s\u1ea3n kh\u00e1c kh\u00f4ng s\u1eed d\u1ee5ng c\u00f3 th\u1ec3 cho c\u00e1c b\u1ed9 ph\u1eadn, c\u00e1 nh\u00e2n trong v\u00e0 ngo\u00e0i HTX thu\u00ea.<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p HTX s\u1eed d\u1ee5ng t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n c\u1ee7a m\u00ecnh \u0111\u1ec3 giao d\u1ecbch k\u00fd k\u1ebft h\u1ee3p \u0111\u1ed3ng, c\u00f2n vi\u1ec7c s\u1ea3n xu\u1ea5t kinh doanh kho\u00e1n g\u1ecdn cho 1 t\u1ed5, 1 nh\u00f3m t\u1ef1 kinh doanh. Cu\u1ed1i v\u1ee5, cu\u1ed1i n\u0103m n\u1ed9p cho HTX 1 kho\u1ea3n theo quy \u0111\u1ecbnh (c\u00f3 th\u1ec3 trong \u0111\u00f3 c\u00f3 c\u1ea3 ph\u1ea7n n\u1ed9p thu\u1ebf, n\u1ed9p kh\u1ea5u hao, n\u1ed9p qu\u1ef9 HTX\u2026).<\/p>\n\n\n\n

C\u00e1c tr\u01b0\u1eddng h\u1ee3p tr\u00ean HTX h\u1ea1ch to\u00e1n ph\u1ea7n chi ph\u00ed v\u00e0 s\u1ed1 thu v\u1ec1 nh\u01b0 sau:<\/em><\/p>\n\n\n\n

a) C\u00e1c kho\u1ea3n chi ph\u00ed cho ho\u1ea1t \u0111\u1ed9ng n\u00e0y (Ch\u1ee7 y\u1ebfu l\u00e0 kh\u1ea5u hao TSC\u0110), ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n\n\n\n

C\u00f3 TK 214 – Hao m\u00f2n TSC\u0110<\/p>\n\n\n\n

C\u00f3 c\u00e1c TK kh\u00e1c (Chi ph\u00ed kh\u00e1c c\u00f3 li\u00ean quan).<\/p>\n\n\n\n

b) S\u1ed1 thu v\u1ec1 cho thu\u00ea t\u00e0i s\u1ea3n, v\u1ec1 kho\u00e1n g\u1ecdn ng\u01b0\u1eddi nh\u1eadn kho\u00e1n ph\u1ea3i n\u1ed9p, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 111, 131<\/p>\n\n\n\n

C\u00f3 TK 511 – Doanh thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh.<\/p>\n\n\n\n

C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3).<\/p>\n\n\n\n

c) C\u00e1c b\u00fat to\u00e1n c\u00f2n l\u1ea1i kh\u00e1c t\u01b0\u01a1ng t\u1ef1 nh\u01b0 c\u00e1c ph\u1ea7n tr\u00ean.<\/p>\n\n\n\n

7.8. H\u1ea1ch to\u00e1n \u0111i thu\u00ea T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (Thu\u00ea ho\u1ea1t \u0111\u1ed9ng)<\/em><\/strong><\/p>\n\n\n\n

T\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu\u00ea ho\u1ea1t \u0111\u1ed9ng l\u00e0 t\u00e0i s\u1ea3n thu\u00ea \u0111\u1ec3 s\u1eed d\u1ee5ng, h\u1ebft th\u1eddi h\u1ea1n h\u1ee3p \u0111\u1ed3ng thu\u00ea s\u1ebd ho\u00e0n tr\u1ea3 ng\u01b0\u1eddi cho thu\u00ea, bao g\u1ed3m: nh\u1eefng TSC\u0110 thu\u00ea c\u1ee7a c\u00e1 nh\u00e2n, \u0111\u01a1n v\u1ecb kh\u00e1c ho\u1eb7c TSC\u0110 thu\u00ea c\u1ee7a UBND x\u00e3 (K\u1ec3 c\u1ea3 nh\u1eefng TSC\u0110 c\u1ee7a c\u00e1c HTX c\u0169 tr\u01b0\u1edbc \u0111\u00e2y \u0111\u00e3 giao cho UBND x\u00e3 qu\u1ea3n l\u00fd).<\/p>\n\n\n\n

– Gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n \u0111i thu\u00ea theo h\u1ee3p \u0111\u1ed3ng h\u1ea1ch to\u00e1n tr\u00ean T\u00e0i kho\u1ea3n 001 \u201cT\u00e0i s\u1ea3n thu\u00ea ngo\u00e0i\u201d (T\u00e0i kho\u1ea3n ngo\u00e0i b\u1ea3ng).<\/p>\n\n\n\n

– HTX kh\u00f4ng ph\u1ea3i tr\u00edch kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh \u0111i thu\u00ea.<\/p>\n\n\n\n

– Ti\u1ec1n \u0111i thu\u00ea t\u00e0i s\u1ea3n ph\u1ea3i tr\u1ea3 HTX h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh ho\u1eb7c chi ph\u00ed qu\u1ea3n l\u00fd HTX c\u1ee7a b\u1ed9 ph\u1eadn s\u1eed d\u1ee5ng t\u00e0i s\u1ea3n \u0111i thu\u00ea.<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang (N\u1ebfu t\u00e0i s\u1ea3n d\u00f9ng cho SXKD )<\/p>\n\n\n\n

N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh (N\u1ebfu t\u00e0i s\u1ea3n d\u00f9ng cho qu\u1ea3n l\u00fd HTX)<\/p>\n\n\n\n

N\u1ee3 TK 133 -Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n\n\n\n

C\u00f3 c\u00e1c TK 111, 112, 331.        <\/p>\n\n\n\n

7.9. H\u1ea1ch to\u00e1n trong ng\u00e0nh C\u00f4ng nghi\u1ec7p<\/em><\/p>\n\n\n\n

          a) Khi xu\u1ea5t v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5 s\u1eed d\u1ee5ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m trong k\u1ef3, ghi:<\/p>\n\n\n\n

          N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n\n\n\n

                   C\u00f3 TK 152 – V\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5.<\/p>\n\n\n\n

          – Khi xu\u1ea5t c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn s\u1eed d\u1ee5ng cho nhi\u1ec1u k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh ph\u1ea3i ph\u00e2n b\u1ed5 d\u1ea7n, ghi:<\/p>\n\n\n\n

          N\u1ee3 TK 242 – T\u00e0i s\u1ea3n kh\u00e1c (2421)<\/p>\n\n\n\n

                   C\u00f3 TK 152 – V\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5.<\/p>\n\n\n\n

          \u0110\u1ed3ng th\u1eddi ghi N\u1ee3 TK 005.<\/p>\n\n\n\n

          – Khi ph\u00e2n b\u1ed5 gi\u00e1 tr\u1ecb c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, ghi:<\/p>\n\n\n\n

          N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n\n\n\n

                   C\u00f3 TK 242 – T\u00e0i s\u1ea3n kh\u00e1c (2421).<\/p>\n\n\n\n

b) Khi mua v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5 s\u1eed d\u1ee5ng ngay (Kh\u00f4ng qua nh\u1eadp kho) cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ho\u1eb7c th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang (Gi\u00e1 mua ch\u01b0a c\u00f3<\/p>\n\n\n\n

thu\u1ebf GTGT)<\/p>\n\n\n\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331)<\/p>\n\n\n\n

                    C\u00f3 c\u00e1c TK 331, 141, 111, 112,…<\/p>\n\n\n\n

Khi mua v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5 (Kh\u00f4ng qua nh\u1eadp kho) s\u1eed d\u1ee5ng ngay cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ho\u1eb7c th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT ho\u1eb7c thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT t\u00ednh theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp th\u00ec gi\u00e1 mua v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5 bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT.<\/p>\n\n\n\n

Tr\u01b0\u1eddng h\u1ee3p mua c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 l\u00e2u b\u1ec1n v\u1ec1 s\u1eed d\u1ee5ng ngay, \u0111\u1ed3ng th\u1eddi ghi N\u1ee3 TK 005.<\/p>\n\n\n\n

c) Khi s\u1ed1 v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5 xu\u1ea5t ra cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m ho\u1eb7c th\u1ef1c hi\u1ec7n d\u1ecbch v\u1ee5 cu\u1ed1i k\u1ef3 kh\u00f4ng s\u1eed d\u1ee5ng h\u1ebft nh\u1eadp l\u1ea1i kho, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 152 – V\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5<\/p>\n\n\n\n

C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/p>\n\n\n\n

d) Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c ph\u1ea3i tr\u1ea3 cho c\u00f4ng nh\u00e2n s\u1ea3n xu\u1ea5t, nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n\n\n\n

C\u00f3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n\n\n\n

\u0111) T\u00ednh, tr\u00edch b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, b\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n (Ph\u1ea7n t\u00ednh v\u00e0o chi ph\u00ed HTX ph\u1ea3i ch\u1ecbu) t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ph\u1ea3i tr\u1ea3 c\u00f4ng nh\u00e2n s\u1ea3n xu\u1ea5t, nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n\n\n\n

C\u00f3 TK 335 – C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p theo l\u01b0\u01a1ng.<\/p>\n\n\n\n

e) Khi tr\u00edch tr\u01b0\u1edbc ti\u1ec1n l\u01b0\u01a1ng ngh\u1ec9 ph\u00e9p c\u1ee7a c\u00f4ng nh\u00e2n s\u1ea3n xu\u1ea5t (n\u1ebfu c\u00f3), ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n\n\n\n

C\u00f3 TK 335 – C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p theo l\u01b0\u01a1ng.<\/p>\n\n\n\n

g) Tr\u00edch kh\u1ea5u hao m\u00e1y m\u00f3c, thi\u1ebft b\u1ecb, nh\u00e0 x\u01b0\u1edfng s\u1ea3n xu\u1ea5t,… thu\u1ed9c c\u00e1c ph\u00e2n x\u01b0\u1edfng, b\u1ed9 ph\u1eadn, t\u1ed5, \u0111\u1ed9i s\u1ea3n xu\u1ea5t, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n\n\n\n

C\u00f3 TK 214 – Hao m\u00f2n TSC\u0110.<\/p>\n\n\n\n

h) Chi ph\u00ed \u0111i\u1ec7n, n\u01b0\u1edbc, \u0111i\u1ec7n tho\u1ea1i,… thu\u1ed9c ph\u00e2n x\u01b0\u1edfng, b\u1ed9 ph\u1eadn s\u1ea3n xu\u1ea5t, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n\n\n\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (N\u1ebfu c\u00f3)<\/p>\n\n\n\n

C\u00f3 c\u00e1c TK 111, 112, 331,…<\/p>\n\n\n\n

i) Tr\u1ecb gi\u00e1 v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5 xu\u1ea5t thu\u00ea ngo\u00e0i gia c\u00f4ng, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/p>\n\n\n\n

C\u00f3 TK 152 – V\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5.<\/p>\n\n\n\n

k) Nh\u1eadp kho gi\u00e1 tr\u1ecb v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 gia c\u00f4ng ch\u1ebf bi\u1ebfn xong, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 152 – V\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5<\/p>\n\n\n\n

C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/p>\n\n\n\n

l) Tr\u1ecb gi\u00e1 s\u1ea3n ph\u1ea9m h\u1ecfng kh\u00f4ng s\u1eeda ch\u1eefa \u0111\u01b0\u1ee3c, ng\u01b0\u1eddi g\u00e2y ra thi\u1ec7t h\u1ea1i s\u1ea3n ph\u1ea9m h\u1ecfng ph\u1ea3i b\u1ed3i th\u01b0\u1eddng, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 138 – Ph\u1ea3i thu kh\u00e1c<\/p>\n\n\n\n

N\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng<\/p>\n\n\n\n

C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/p>\n\n\n\n

m)Chi ph\u00ed v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5, chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp v\u01b0\u1ee3t tr\u00ean m\u1ee9c b\u00ecnh th\u01b0\u1eddng, 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) ph\u1ea3i h\u1ea1ch to\u00e1n v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/p>\n\n\n\n

C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/p>\n\n\n\n

n) Gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t th\u1ef1c t\u1ebf s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t xong nh\u1eadp kho ho\u1eb7c ti\u00eau th\u1ee5 ngay, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 156 – Th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a (n\u1ebfu nh\u1eadp kho)<\/p>\n\n\n\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (n\u1ebfu s\u1ea3n xu\u1ea5t xong ti\u00eau th\u1ee5 ngay)<\/p>\n\n\n\n

C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/p>\n\n\n\n

          o) Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 ngay ho\u1eb7c ti\u1ebfp t\u1ee5c xu\u1ea5t d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng XDCB kh\u00f4ng qua nh\u1eadp kho, ghi:<\/p>\n\n\n\n

          N\u1ee3 c\u00e1c TK 642, 2422<\/p>\n\n\n\n

C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/p>\n\n\n\n

p) Tr\u01b0\u1eddng h\u1ee3p sau khi \u0111\u00e3 xu\u1ea5t kho nguy\u00ean v\u1eadt li\u1ec7u \u0111\u01b0a v\u00e0o s\u1ea3n xu\u1ea5t, n\u1ebfu nh\u1eadn \u0111\u01b0\u1ee3c kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n li\u00ean quan \u0111\u1ebfn nguy\u00ean v\u1eadt li\u1ec7u \u0111\u00f3, k\u1ebf to\u00e1n ghi gi\u1ea3m chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang \u0111\u1ed1i v\u1edbi ph\u1ea7n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 nguy\u00ean v\u1eadt li\u1ec7u \u0111\u00e3 xu\u1ea5t d\u00f9ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m d\u1edf dang, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 111, 112, 331,….<\/p>\n\n\n\n

C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang (ph\u1ea7n chi\u1ebft<\/p>\n\n\n\n

kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n \u0111\u01b0\u1ee3c h\u01b0\u1edfng<\/p>\n\n\n\n

t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 nguy\u00ean v\u1eadt li\u1ec7u \u0111\u00e3 xu\u1ea5t d\u00f9ng \u0111\u1ec3<\/p>\n\n\n\n

s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m d\u1edf dang)<\/p>\n\n\n\n

C\u00f3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331) (n\u1ebfu c\u00f3).         <\/p>\n\n\n\n

q) Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t xong, kh\u00f4ng ti\u1ebfn h\u00e0nh nh\u1eadp kho ho\u1eb7c d\u1ecbch v\u1ee5 s\u1ea3n xu\u1ea5t xong m\u00e0 chuy\u1ec3n giao th\u1eb3ng cho ng\u01b0\u1eddi mua h\u00e0ng (s\u1ea3n ph\u1ea9m \u0111i\u1ec7n, n\u01b0\u1edbc…), ghi:<\/p>\n\n\n\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/p>\n\n\n\n

C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/p>\n\n\n\n

          7.10. H\u1ea1ch to\u00e1n trong ng\u00e0nh kinh doanh d\u1ecbch v\u1ee5<\/em><\/p>\n\n\n\n

Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n tr\u00ean T\u00e0i kho\u1ea3n 154 t\u1ea1i c\u00e1c HTX thu\u1ed9c ng\u00e0nh kinh doanh d\u1ecbch v\u1ee5 t\u01b0\u01a1ng t\u1ef1 nh\u01b0 \u0111\u1ed1i v\u1edbi ng\u00e0nh c\u00f4ng nghi\u1ec7p. Ngo\u00e0i ra c\u1ea7n ch\u00fa \u00fd c\u00e1c nghi\u1ec7p v\u1ee5:<\/p>\n\n\n\n

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

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/p>\n\n\n\n

C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/p>\n\n\n\n

b) Khi s\u1eed d\u1ee5ng d\u1ecbch v\u1ee5 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, ghi:<\/p>\n\n\n\n

          N\u1ee3 c\u00e1c TK 154, 242, 642<\/p>\n\n\n\n

                    C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/p>\n\n\n\n

          <\/em>7.<\/em>1<\/em>1<\/em>. <\/em>H\u1ea1ch to\u00e1n<\/em> trong ng\u00e0nh x\u00e2y d\u1ef1ng<\/em><\/p>\n\n\n\n

  7.11.1. H\u1ea1ch to\u00e1n t\u1eadp h\u1ee3p chi ph\u00ed x\u00e2y l\u1eafp (b\u00ean N\u1ee3 T\u00e0i kho\u1ea3n 154 chi ti\u1ebft \u201cX\u00e2y l\u1eafp\u201d):<\/p>\n\n\n\n

a) H\u1ea1ch to\u00e1n kho\u1ea3n m\u1ee5c v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5 tr\u1ef1c ti\u1ebfp:<\/p>\n\n\n\n

C\u0103n c\u1ee9 v\u00e0o B\u1ea3ng ph\u00e2n b\u1ed5 v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5 cho t\u1eebng c\u00f4ng tr\u00ecnh, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang (chi ti\u1ebft chi ph\u00ed v\u1eadt<\/p>\n\n\n\n

li\u1ec7u, d\u1ee5ng c\u1ee5 tr\u1ef1c ti\u1ebfp)<\/p>\n\n\n\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp tr\u00ean<\/p>\n\n\n\n

m\u1ee9c b\u00ecnh th\u01b0\u1eddng)<\/p>\n\n\n\n

C\u00f3 TK 152 – V\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5.<\/p>\n\n\n\n

b) H\u1ea1ch to\u00e1n kho\u1ea3n m\u1ee5c chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp:<\/p>\n\n\n\n

– Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c ph\u1ea3i tr\u1ea3 cho c\u00f4ng nh\u00e2n s\u1ea3n xu\u1ea5t, nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd b\u1ed9 ph\u1eadn x\u00e2y l\u1eafp, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n\n\n\n

C\u00f3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng.<\/p>\n\n\n\n

– T\u00ednh, tr\u00edch b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, b\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n (Ph\u1ea7n t\u00ednh v\u00e0o chi ph\u00ed HTX ph\u1ea3i ch\u1ecbu) t\u00ednh tr\u00ean s\u1ed1 ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng ph\u1ea3i tr\u1ea3 c\u00f4ng nh\u00e2n s\u1ea3n xu\u1ea5t, nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd b\u1ed9 ph\u1eadn x\u00e2y l\u1eafp theo ch\u1ebf \u0111\u1ed9 quy \u0111\u1ecbnh, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n\n\n\n

C\u00f3 TK 335 – C\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p theo l\u01b0\u01a1ng.<\/p>\n\n\n\n

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

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n\n\n\n

N\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)<\/p>\n\n\n\n

C\u00f3 c\u00e1c TK 111, 112, 242, 152, 331, 334, 335,\u2026<\/p>\n\n\n\n

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

Khi ph\u00e1t sinh c\u00e1c kho\u1ea3n chi ph\u00ed s\u1ea3n xu\u1ea5t chung trong k\u1ef3, c\u0103n c\u1ee9 v\u00e0o c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 li\u00ean quan, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n\n\n\n

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n\n\n\n

C\u00f3 c\u00e1c TK 111, 112, 152, 214, 242, 334, 338,…<\/p>\n\n\n\n

7.11.2. H\u1ea1ch to\u00e1n k\u1ebft chuy\u1ec3n chi ph\u00ed x\u00e2y l\u1eafp (b\u00ean C\u00f3 TK 154 chi ti\u1ebft “X\u00e2y l\u1eafp”):<\/p>\n\n\n\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 v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ef3, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/p>\n\n\n\n

C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/p>\n\n\n\n

b)C\u00e1c kho\u1ea3n thu t\u1eeb vi\u1ec7c b\u00e1n v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5 th\u1eeba, ph\u1ebf li\u1ec7u thu h\u1ed3i 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:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 111, 112, 131,… (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/p>\n\n\n\n

                   C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/p>\n\n\n\n

            C\u00f3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3)<\/p>\n\n\n\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 ch\u1edd b\u00e1n ho\u1eb7c \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n:<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp b\u00e0n giao cho kh\u00e1ch h\u00e0ng, \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n, c\u0103n c\u1ee9 v\u00e0o gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/p>\n\n\n\n

C\u00f3 TK 154 – Ch\u00ed ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang (chi ti\u1ebft \u201cX\u00e2y<\/p>\n\n\n\n

l\u1eafp\u201d).<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp ho\u00e0n th\u00e0nh ch\u1edd b\u00e1n, 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:<\/p>\n\n\n\n

N\u1ee3 TK 156 – Th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a<\/p>\n\n\n\n

C\u00f3 TK 154 – Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang (chi ti\u1ebft \u201cX\u00e2y<\/p>\n\n\n\n

l\u1eafp\u201d).<\/p>\n\n\n\n

l\u1eafp\u201d).<\/p>\n","protected":false},"excerpt":{"rendered":"

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n   1.1. 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 HTX. 1.2. T\u00e0i kho\u1ea3n 154 “Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang” ph\u1ea3n \u00e1nh chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh … <\/p>\n","protected":false},"author":156,"featured_media":716,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_mi_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[6,162],"tags":[],"class_list":["post-1286","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ban-tin-hop-tac-xa","category-thong-tu-24-2017-tt-btc","grid-sizer"],"_links":{"self":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1286","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/users\/156"}],"replies":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/comments?post=1286"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1286\/revisions"}],"predecessor-version":[{"id":1287,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1286\/revisions\/1287"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/716"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=1286"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=1286"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=1286"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}