{"id":1288,"date":"2024-03-22T16:11:04","date_gmt":"2024-03-22T09:11:04","guid":{"rendered":"http:\/\/kthtx.vn\/?p=1288"},"modified":"2024-03-22T16:11:06","modified_gmt":"2024-03-22T09:11:06","slug":"tai-khoan-156-thanh-pham-hang-hoa-trong-htx","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2024\/03\/22\/tai-khoan-156-thanh-pham-hang-hoa-trong-htx\/","title":{"rendered":"T\u00c0I KHO\u1ea2N 156 – TH\u00c0NH PH\u1ea8M, H\u00c0NG H\u00d3A TRONG HTX"},"content":{"rendered":"\n

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

a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng c\u1ee7a c\u00e1c lo\u1ea1i th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a c\u1ee7a HTX.<\/p>\n\n\n\n

Th\u00e0nh ph\u1ea9m l\u00e0 nh\u1eefng s\u1ea3n ph\u1ea9m \u0111\u00e3 k\u1ebft th\u00fac qu\u00e1 tr\u00ecnh ch\u1ebf bi\u1ebfn do c\u00e1c b\u1ed9 ph\u1eadn c\u1ee7a HTX tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t ho\u1eb7c thu\u00ea ngo\u00e0i gia c\u00f4ng xong \u0111\u00e3 \u0111\u01b0\u1ee3c ki\u1ec3m nghi\u1ec7m ph\u00f9 h\u1ee3p v\u1edbi ti\u00eau chu\u1ea9n k\u1ef9 thu\u1eadt v\u00e0 nh\u1eadp kho.<\/p>\n\n\n\n

H\u00e0ng h\u00f3a l\u00e0 c\u00e1c lo\u1ea1i v\u1eadt t\u01b0, s\u1ea3n ph\u1ea9m do HTX mua v\u1ec1 v\u1edbi m\u1ee5c \u0111\u00edch \u0111\u1ec3 b\u00e1n (b\u00e1n bu\u00f4n v\u00e0 b\u00e1n l\u1ebb).<\/p>\n\n\n\n

b) Gi\u00e1 g\u1ed1c c\u1ee7a th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo t\u1eebng ngu\u1ed3n nh\u1eadp:<\/p>\n\n\n\n

– Th\u00e0nh ph\u1ea9m s\u1ea3n xu\u1ea5t ho\u00e0n th\u00e0nh nh\u1eadp kho, bao g\u1ed3m chi ph\u00ed v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5 tr\u1ef1c ti\u1ebfp, chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp, chi ph\u00ed s\u1ea3n xu\u1ea5t chung v\u00e0 nh\u1eefng chi ph\u00ed kh\u00e1c c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m.<\/p>\n\n\n\n

– Th\u00e0nh ph\u1ea9m thu\u00ea ngo\u00e0i gia c\u00f4ng ch\u1ebf bi\u1ebfn, bao g\u1ed3m: Chi ph\u00ed v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5 tr\u1ef1c ti\u1ebfp, chi ph\u00ed thu\u00ea gia c\u00f4ng v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c c\u00f3 li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn qu\u00e1 tr\u00ecnh gia c\u00f4ng.<\/p>\n\n\n\n

– H\u00e0ng h\u00f3a mua v\u00e0o nh\u1eadp kho, bao g\u1ed3m: Gi\u00e1 mua, chi ph\u00ed thu mua (v\u1eadn chuy\u1ec3n, b\u1ed1c x\u1ebfp, b\u1ea3o qu\u1ea3n h\u00e0ng t\u1eeb n\u01a1i mua v\u1ec1 kho HTX, chi ph\u00ed b\u1ea3o hi\u1ec3m,…), c\u00e1c lo\u1ea1i thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb ho\u1eb7c ho\u00e0n l\u1ea1i, c\u00e1c chi ph\u00ed s\u01a1 ch\u1ebf, gia c\u00f4ng th\u00eam (n\u1ebfu c\u00f3).<\/p>\n\n\n\n

* Kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 g\u1ed1c th\u00e0nh ph\u1ea9m c\u00e1c chi ph\u00ed sau:<\/p>\n\n\n\n

– Chi ph\u00ed v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5, chi ph\u00ed nh\u00e2n c\u00f4ng v\u00e0 c\u00e1c chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh kh\u00e1c ph\u00e1t sinh tr\u00ean m\u1ee9c b\u00ecnh th\u01b0\u1eddng;<\/p>\n\n\n\n

– Chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ea3o qu\u1ea3n h\u00e0ng t\u1ed3n kho tr\u1eeb c\u00e1c kho\u1ea3n chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ea3o qu\u1ea3n h\u00e0ng t\u1ed3n kho c\u1ea7n thi\u1ebft cho qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t ti\u1ebfp theo v\u00e0 chi ph\u00ed b\u1ea3o qu\u1ea3n trong qu\u00e1 tr\u00ecnh mua h\u00e0ng;<\/p>\n\n\n\n

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

* Kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o TK 156 c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau:<\/p>\n\n\n\n

          – H\u00e0ng h\u00f3a nh\u1eadn b\u00e1n h\u1ed9, nh\u1eadn gi\u1eef h\u1ed9 cho c\u00e1c \u0111\u01a1n v\u1ecb kh\u00e1c;<\/p>\n\n\n\n

          – V\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5 mua v\u1ec1 d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh<\/p>\n\n\n\n

          c) \u0110\u1ec3 t\u00ednh gi\u00e1 tr\u1ecb th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a xu\u1ea5t kho, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng m\u1ed9t trong c\u00e1c ph\u01b0\u01a1ng ph\u00e1p sau:<\/p>\n\n\n\n

          + Ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp tr\u01b0\u1edbc – xu\u1ea5t tr\u01b0\u1edbc;<\/p>\n\n\n\n

          + Ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 th\u1ef1c t\u1ebf \u0111\u00edch danh;<\/p>\n\n\n\n

          + Ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n sau m\u1ed7i l\u1eabn nh\u1eadp ho\u1eb7c cu\u1ed1i k\u1ef3.   <\/p>\n\n\n\n

– M\u1ed9t s\u1ed1 \u0111\u01a1n v\u1ecb c\u00f3 \u0111\u1eb7c th\u00f9 (v\u00ed d\u1ee5 nh\u01b0 c\u00e1c \u0111\u01a1n v\u1ecb kinh doanh si\u00eau th\u1ecb ho\u1eb7c t\u01b0\u01a1ng t\u1ef1) c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng k\u1ef9 thu\u1eadt x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3 theo ph\u01b0\u01a1ng ph\u00e1p gi\u00e1 b\u00e1n l\u1ebb. Theo ph\u01b0\u01a1ng ph\u00e1p n\u00e0y, gi\u00e1 tr\u1ecb xu\u1ea5t kho c\u1ee7a h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh c\u0103n c\u1ee9 v\u00e0o gi\u00e1 b\u00e1n c\u1ee7a h\u00e0ng t\u1ed3n kho tr\u1eeb \u0111i l\u1ee3i nhu\u1eadn bi\u00ean (do HTX t\u1ef1 x\u00e1c \u0111\u1ecbnh) theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m h\u1ee3p l\u00fd. T\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m n\u00e0y c\u00f3 t\u00ednh \u0111\u1ebfn vi\u1ec7c c\u00e1c m\u1eb7t h\u00e0ng c\u00f3 th\u1ec3 b\u1ecb h\u1ea1 gi\u00e1 xu\u1ed1ng th\u1ea5p h\u01a1n gi\u00e1 b\u00e1n ban \u0111\u1ea7u. Th\u00f4ng th\u01b0\u1eddng m\u1ed7i b\u1ed9 ph\u1eadn b\u00e1n l\u1ebb s\u1ebd s\u1eed d\u1ee5ng m\u1ed9t t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m b\u00ecnh qu\u00e2n ri\u00eang.<\/p>\n\n\n\n

          – Chi ph\u00ed thu mua h\u00e0ng h\u00f3a trong k\u1ef3 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n tr\u1ef1c ti\u1ebfp v\u00e0o gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho ho\u1eb7c \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho h\u00e0ng h\u00f3a ti\u00eau th\u1ee5 trong k\u1ef3 v\u00e0 h\u00e0ng h\u00f3a t\u1ed3n kho cu\u1ed1i k\u1ef3. Vi\u1ec7c l\u1ef1a ch\u1ecdn ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 chi ph\u00ed thu mua h\u00e0ng h\u00f3a tu\u1ef3 thu\u1ed9c t\u00ecnh h\u00ecnh c\u1ee5 th\u1ec3 c\u1ee7a t\u1eebng HTX nh\u01b0ng ph\u1ea3i th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc nh\u1ea5t qu\u00e1n.<\/p>\n\n\n\n

          d) K\u1ebf to\u00e1n chi ti\u1ebft h\u00e0ng h\u00f3a ph\u1ea3i th\u1ef1c hi\u1ec7n theo t\u1eebng kho, t\u1eebng lo\u1ea1i, t\u1eebng nh\u00f3m h\u00e0ng h\u00f3a.<\/p>\n\n\n\n

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

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

– Khi h\u1ebft ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i, n\u1ebfu kh\u00f4ng ph\u1ea3i tr\u1ea3 l\u1ea1i nh\u00e0 s\u1ea3n xu\u1ea5t s\u1ed1 h\u00e0ng khuy\u1ebfn m\u1ea1i ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft, k\u1ebf to\u00e1n ghi nh\u1eadn gi\u00e1 tr\u1ecb s\u1ed1 h\u00e0ng khuy\u1ebfn m\u1ea1i kh\u00f4ng ph\u1ea3i tr\u1ea3 l\u1ea1i l\u00e0 thu nh\u1eadp kh\u00e1c.<\/p>\n\n\n\n

e) K\u1ebf to\u00e1n chi ti\u1ebft th\u00e0nh ph\u1ea9m ph\u1ea3i th\u1ef1c hi\u1ec7n theo t\u1eebng kho, t\u1eebng lo\u1ea1i, nh\u00f3m, th\u1ee9 th\u00e0nh ph\u1ea9m.<\/p>\n\n\n\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a TK 156 – Th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a<\/strong><\/p>\n\n\n\n

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

– Tr\u1ecb gi\u00e1 c\u1ee7a th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a nh\u1eadp kho;<\/p>\n\n\n\n

– Tr\u1ecb gi\u00e1 c\u1ee7a th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a th\u1eeba khi ki\u1ec3m k\u00ea.<\/p>\n\n\n\n

B\u00ean C\u00f3:<\/strong><\/p>\n\n\n\n

– Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a xu\u1ea5t kho;<\/p>\n\n\n\n

– Tr\u1ecb gi\u00e1 c\u1ee7a th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a thi\u1ebfu h\u1ee5t khi ki\u1ec3m k\u00ea.<\/p>\n\n\n\n

S\u1ed1 d\u01b0 b\u00ean N\u1ee3: <\/strong>Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a t\u1ed3n kho cu\u1ed1i k\u1ef3.<\/p>\n\n\n\n

3. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu<\/p>\n\n\n\n

a) Nh\u1eadp kho th\u00e0nh ph\u1ea9m do HTX s\u1ea3n xu\u1ea5t ra ho\u1eb7c thu\u00ea ngo\u00e0i gia c\u00f4ng, 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

b) Nh\u1eadp kho h\u00e0ng h\u00f3a do mua ngo\u00e0i, ghi:<\/p>\n\n\n\n

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

N\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331) (thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o)<\/p>\n\n\n\n

C\u00f3 c\u00e1c TK 111, 112, 141, 331,… (t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/p>\n\n\n\n

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

N\u1ee3 TK 156 – Th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/p>\n\n\n\n

C\u00f3 c\u00e1c TK 111, 112, 141, 331,… (t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/p>\n\n\n\n

c) Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c gi\u1ea3m gi\u00e1 h\u00e0ng mua nh\u1eadn \u0111\u01b0\u1ee3c sau khi mua h\u00e0ng th\u00ec k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng c\u1ee7a h\u00e0ng h\u00f3a \u0111\u1ec3 ph\u00e2n b\u1ed5 s\u1ed1 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng mua \u0111\u01b0\u1ee3c h\u01b0\u1edfng d\u1ef1a tr\u00ean s\u1ed1 h\u00e0ng c\u00f2n t\u1ed3n kho, s\u1ed1 \u0111\u00e3 xu\u1ea5t b\u00e1n trong k\u1ef3:<\/p>\n\n\n\n

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

            C\u00f3 TK 156 – Th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a (n\u1ebfu h\u00e0ng c\u00f2n t\u1ed3n kho)<\/p>\n\n\n\n

C\u00f3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (n\u1ebfu \u0111\u00e3 ti\u00eau th\u1ee5 trong k\u1ef3)<\/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

d) Gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng h\u00f3a mua ngo\u00e0i kh\u00f4ng \u0111\u00fang quy c\u00e1ch, ph\u1ea9m ch\u1ea5t theo h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf ph\u1ea3i tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi b\u00e1n, ghi:<\/p>\n\n\n\n

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

N\u1ee3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/p>\n\n\n\n

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

\u0111) Ph\u1ea3n \u00e1nh chi ph\u00ed thu mua h\u00e0ng ho\u00e1, ghi:<\/p>\n\n\n\n

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

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

– Khi xu\u1ea5t kho h\u00e0ng h\u00f3a \u0111\u01b0a \u0111i gia c\u00f4ng, ch\u1ebf bi\u1ebfn, 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 156 – Th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a.<\/p>\n\n\n\n

– Chi ph\u00ed gia c\u00f4ng, ch\u1ebf bi\u1ebfn h\u00e0ng h\u00f3a, 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

– Khi gia c\u00f4ng xong nh\u1eadp l\u1ea1i kho h\u00e0ng h\u00f3a, 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) Xu\u1ea5t kho th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a \u0111\u1ec3 b\u00e1n cho kh\u00e1ch h\u00e0ng, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh gi\u00e1 v\u1ed1n c\u1ee7a th\u00e0nh ph\u1ea9m xu\u1ea5t b\u00e1n, ghi:<\/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

h) Xu\u1ea5t kho th\u00e0nh ph\u1ea9m g\u1eedi \u0111i b\u00e1n, xu\u1ea5t kho cho c\u00e1c c\u01a1 s\u1edf nh\u1eadn b\u00e1n h\u00e0ng \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 157 – H\u00e0ng g\u1eedi \u0111i b\u00e1n (g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd)<\/p>\n\n\n\n

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

i) Khi ng\u01b0\u1eddi mua tr\u1ea3 l\u1ea1i s\u1ed1 th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n:<\/p>\n\n\n\n

– Ph\u1ea3n \u00e1nh doanh thu c\u1ee7a h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 521- C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/p>\n\n\n\n

N\u1ee3 TK 3331 – Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (n\u1ebfu c\u00f3)<\/p>\n\n\n\n

C\u00f3 c\u00e1c TK 111, 112, 131,… (t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i)..<\/p>\n\n\n\n

– \u0110\u1ed3ng th\u1eddi ph\u1ea3n \u00e1nh gi\u00e1 v\u1ed1n c\u1ee7a th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i nh\u1eadp l\u1ea1i 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 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/p>\n\n\n\n

k) Xu\u1ea5t kho s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a cho ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9, ghi:<\/p>\n\n\n\n

  N\u1ee3 c\u00e1c TK 642, 242, 211<\/p>\n\n\n\n

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

 l) Xu\u1ea5t kho th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a \u0111\u01b0a \u0111i g\u00f3p v\u1ed1n v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 121 – \u0110\u1ea7u t\u01b0 t\u00e0i ch\u00ednh (1218) (theo gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i)<\/p>\n\n\n\n

N\u1ee3 TK 658 – Chi ph\u00ed kh\u00e1c (ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i nh\u1ecf h\u01a1n gi\u00e1<\/p>\n\n\n\n

tr\u1ecb ghi s\u1ed5 c\u1ee7a th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a)                        <\/p>\n\n\n\n

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

C\u00f3 TK 558 – Thu nh\u1eadp kh\u00e1c (ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i l\u1edbn<\/p>\n\n\n\n

h\u01a1n gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a).<\/p>\n\n\n\n

m) M\u1ecdi tr\u01b0\u1eddng h\u1ee3p ph\u00e1t hi\u1ec7n th\u1eeba, thi\u1ebfu th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a khi ki\u1ec3m k\u00ea \u0111\u1ec1u ph\u1ea3i l\u1eadp bi\u00ean b\u1ea3n v\u00e0 truy t\u00ecm nguy\u00ean nh\u00e2n x\u00e1c \u0111\u1ecbnh ng\u01b0\u1eddi ph\u1ea1m l\u1ed7i. C\u0103n c\u1ee9 v\u00e0o bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea v\u00e0 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n \u0111\u1ec3 ghi s\u1ed5 k\u1ebf to\u00e1n.<\/p>\n\n\n\n

– N\u1ebfu th\u1eeba, thi\u1ebfu th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a do nh\u1ea7m l\u1eabn ho\u1eb7c ch\u01b0a ghi s\u1ed5 k\u1ebf to\u00e1n ph\u1ea3i ti\u1ebfn h\u00e0nh ghi b\u1ed5 sung ho\u1eb7c \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 k\u1ebf to\u00e1n.<\/p>\n\n\n\n

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

+ N\u1ebfu th\u1eeba, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 156 – Th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a (gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd)<\/p>\n\n\n\n

C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3 kh\u00e1c.<\/p>\n\n\n\n

Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 338 – Ph\u1ea3i tr\u1ea3 kh\u00e1c.<\/p>\n\n\n\n

C\u00f3 c\u00e1c TK li\u00ean quan.<\/p>\n\n\n\n

+ N\u1ebfu thi\u1ebfu, ghi:<\/p>\n\n\n\n

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

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

– Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd c\u1ee7a c\u1ea5p c\u00f3 th\u1ea9m quy\u1ec1n, k\u1ebf to\u00e1n ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 111, 112,…. (n\u1ebfu c\u00e1 nh\u00e2n ph\u1ea1m l\u1ed7i b\u1ed3i th\u01b0\u1eddng b\u1eb1ng ti\u1ec1n)<\/p>\n\n\n\n

N\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (tr\u1eeb v\u00e0o l\u01b0\u01a1ng ng\u01b0\u1eddi ph\u1ea1m l\u1ed7i )<\/p>\n\n\n\n

N\u1ee3 TK 632 – Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (ph\u1ea7n gi\u00e1 tr\u1ecb hao h\u1ee5t, m\u1ea5t m\u00e1t c\u00f2n l\u1ea1i sau<\/p>\n\n\n\n

khi tr\u1eeb s\u1ed1 thu b\u1ed3i th\u01b0\u1eddng)<\/p>\n\n\n\n

            C\u00f3 TK 138 – Ph\u1ea3i thu kh\u00e1c.<\/p>\n\n\n\n

n) Tr\u01b0\u1eddng h\u1ee3p HTX s\u1eed d\u1ee5ng s\u1ea3n ph\u1ea9m s\u1ea3n xu\u1ea5t ra \u0111\u1ec3 bi\u1ebfu t\u1eb7ng, khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o (theo ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i), c\u0103n c\u1ee9 v\u00e0o gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a \u0111em bi\u1ebfu t\u1eb7ng:<\/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 156 – Th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a.<\/p>\n\n\n\n

o) N\u1ebfu bi\u1ebfu t\u1eb7ng cho c\u00e1n b\u1ed9 th\u00e0nh vi\u00ean \u0111\u01b0\u1ee3c trang tr\u1ea3i b\u1eb1ng qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 353 – Qu\u1ef9 khen th\u01b0\u1edfng, ph\u00fac l\u1ee3i<\/p>\n\n\n\n

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

p) K\u1ebf to\u00e1n tr\u1ea3 l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1eb1ng s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a:<\/p>\n\n\n\n

– Doanh thu c\u1ee7a s\u1ea3n ph\u1ea9m d\u00f9ng \u0111\u1ec3 tr\u1ea3 l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 334 – Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/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\u00f3 TK 3338 – Thu\u1ebf kh\u00e1c, ph\u00ed, l\u1ec7 ph\u00ed v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c ph\u1ea3i n\u1ed9p nh\u00e0 n\u01b0\u1edbc (chi ti\u1ebft thu\u1ebf TNCN ph\u1ea3i n\u1ed9p – n\u1ebfu c\u00f3).<\/p>\n\n\n\n

– Ghi nh\u1eadn gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n \u0111\u1ed1i v\u1edbi gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m d\u00f9ng \u0111\u1ec3 tr\u1ea3 l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng, 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

q) Cu\u1ed1i k\u1ef3, khi ph\u00e2n b\u1ed5 chi ph\u00ed thu mua cho h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 b\u00e1n trong k\u1ef3, ghi:<\/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","protected":false},"excerpt":{"rendered":"

1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n a) T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng c\u1ee7a c\u00e1c lo\u1ea1i th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a c\u1ee7a HTX. Th\u00e0nh ph\u1ea9m l\u00e0 nh\u1eefng s\u1ea3n ph\u1ea9m \u0111\u00e3 k\u1ebft th\u00fac qu\u00e1 tr\u00ecnh ch\u1ebf bi\u1ebfn do c\u00e1c b\u1ed9 ph\u1eadn c\u1ee7a HTX tr\u1ef1c ti\u1ebfp s\u1ea3n xu\u1ea5t ho\u1eb7c … <\/p>\n","protected":false},"author":156,"featured_media":292,"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-1288","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\/1288","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=1288"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1288\/revisions"}],"predecessor-version":[{"id":1289,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1288\/revisions\/1289"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/292"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=1288"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=1288"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=1288"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}