{"id":1362,"date":"2024-04-04T16:00:19","date_gmt":"2024-04-04T09:00:19","guid":{"rendered":"http:\/\/kthtx.vn\/?p=1362"},"modified":"2024-04-04T16:00:20","modified_gmt":"2024-04-04T09:00:20","slug":"tai-khoan-511-doanh-thu-hoat-dong-san-xuat-kinh-doanh-trong-htx","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2024\/04\/04\/tai-khoan-511-doanh-thu-hoat-dong-san-xuat-kinh-doanh-trong-htx\/","title":{"rendered":"T\u00c0I KHO\u1ea2N 511 – DOANH THU HO\u1ea0T \u0110\u1ed8NG S\u1ea2N XU\u1ea4T KINH DOANH TRONG HTX"},"content":{"rendered":"\n

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

          1.1. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh doanh thu ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 cho th\u00e0nh vi\u00ean, HTX th\u00e0nh vi\u00ean v\u00e0 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a HTX trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n. Doanh thu c\u1ee7a HTX l\u00e0 to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 m\u00e0 HTX \u0111\u00e3 b\u00e1n, cung c\u1ea5p cho c\u00e1c kh\u00e1ch h\u00e0ng (l\u00e0 th\u00e0nh vi\u00ean, HTX th\u00e0nh vi\u00ean v\u00e0 kh\u00e1ch h\u00e0ng kh\u00f4ng ph\u1ea3i l\u00e0 th\u00e0nh vi\u00ean, HTX th\u00e0nh vi\u00ean) v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u00e1ch h\u00e0ng tr\u1ea3 ti\u1ec1n ho\u1eb7c ch\u1ea5p nh\u1eadn thanh to\u00e1n (ch\u01b0a thu ti\u1ec1n), bao g\u1ed3m:<\/p>\n\n\n\n

– <\/em>Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 cho th\u00e0nh vi\u00ean HTX, HTX th\u00e0nh vi\u00ean:<\/p>\n\n\n\n

L\u00e0 c\u00e1c kho\u1ea3n thu t\u1eeb c\u00e1c d\u1ecbch v\u1ee5 k\u1ef9 thu\u1eadt tr\u1ef1c ti\u1ebfp ph\u1ee5c v\u1ee5, h\u1ed7 tr\u1ee3 s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a th\u00e0nh vi\u00ean, nh\u01b0: D\u1ecbch v\u1ee5 t\u01b0\u1edbi, ti\u00eau n\u01b0\u1edbc, c\u00e0y, b\u1eeba \u0111\u1ea5t, n\u1ea1o v\u00e9t k\u00eanh, m\u01b0\u01a1ng n\u1ed9i \u0111\u1ed3ng; d\u1ecbch v\u1ee5 ph\u00f2ng tr\u1eeb s\u00e2u, b\u1ec7nh cho c\u00e2y tr\u1ed3ng, v\u1eadt nu\u00f4i, d\u1ecbch v\u1ee5 thu ho\u1ea1ch s\u1ea3n ph\u1ea9m n\u00f4ng nghi\u1ec7p; d\u1ecbch v\u1ee5 cung c\u1ea5p n\u01b0\u1edbc s\u1ea1ch, cung c\u1ea5p v\u1eadt t\u01b0, gi\u1ed1ng, ph\u00e2n b\u00f3n, thu\u1ed1c tr\u1eeb s\u00e2u, l\u00e0m \u0111\u1ea5t, \u0111i\u1ec7n sinh ho\u1ea1t, chuy\u1ec3n giao k\u1ef9 thu\u1eadt v\u00e0 d\u1ecbch v\u1ee5 ph\u1ee5c v\u1ee5 \u0111\u1eddi s\u1ed1ng v\u0103n ho\u00e1, x\u00e3 h\u1ed9i kh\u00e1c c\u1ee7a th\u00e0nh vi\u00ean, nh\u01b0: D\u1ecbch v\u1ee5 ch\u0103m s\u00f3c ng\u01b0\u1eddi cao tu\u1ed5i, d\u1ecbch v\u1ee5 hi\u1ebfu h\u1ef7, v\u1ec7 sinh m\u00f4i tr\u01b0\u1eddng; v\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m, d\u1ecbch v\u1ee5 kh\u00e1c cung \u1ee9ng cho th\u00e0nh vi\u00ean, HTX th\u00e0nh vi\u00ean.<\/p>\n\n\n\n

– <\/em>Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 cho kh\u00e1ch h\u00e0ng kh\u00f4ng ph\u1ea3i l\u00e0 th\u00e0nh vi\u00ean HTX:<\/p>\n\n\n\n

L\u00e0 to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 m\u00e0 HTX \u0111\u00e3 b\u00e1n, cung c\u1ea5p cho kh\u00e1ch h\u00e0ng b\u00ean ngo\u00e0i \u0111\u00e3 \u0111\u01b0\u1ee3c tr\u1ea3 ti\u1ec1n ho\u1eb7c \u0111\u00e3 \u0111\u01b0\u1ee3c kh\u00e1ch h\u00e0ng ch\u1ea5p nh\u1eadn thanh to\u00e1n (ch\u01b0a thu \u0111\u01b0\u1ee3c ti\u1ec1n).<\/p>\n\n\n\n

– <\/em>Doanh thu t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c: L\u00e0 c\u00e1c kho\u1ea3n thu h\u1ed7 tr\u1ee3 v\u1ec1 gi\u00e1 c\u1ee7a Nh\u00e0 n\u01b0\u1edbc (Thu tr\u1ee3 c\u1ea5p thu\u1ef7 l\u1ee3i ph\u00ed c\u1ee7a Nh\u00e0 n\u01b0\u1edbc; Khuy\u1ebfn n\u00f4ng; Tr\u1ee3 gi\u00e1 \u0111i\u1ec7n,..),….<\/p>\n\n\n\n

1.2. \u0110i\u1ec1u ki\u1ec7n ghi nh\u1eadn doanh thu:<\/p>\n\n\n\n

a) HTX ch\u1ec9 ghi nh\u1eadn doanh thu b\u00e1n h\u00e0ng khi \u0111\u1ed3ng th\u1eddi th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n\n\n\n

– HTX \u0111\u00e3 chuy\u1ec3n giao quy\u1ec1n s\u1edf h\u1eefu, quy\u1ec1n qu\u1ea3n l\u00fd s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a cho ng\u01b0\u1eddi mua;<\/p>\n\n\n\n

– Doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u01b0\u01a1ng \u0111\u1ed1i ch\u1eafc ch\u1eafn. Khi h\u1ee3p \u0111\u1ed3ng quy \u0111\u1ecbnh ng\u01b0\u1eddi mua c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c tr\u1ea3 l\u1ea1i s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 \u0111\u00e3 mua th\u00ec HTX ch\u1ec9 \u0111\u01b0\u1ee3c ghi nh\u1eadn doanh thu khi nh\u1eefng \u0111i\u1ec1u ki\u1ec7n c\u1ee5 th\u1ec3 \u0111\u00f3 kh\u00f4ng c\u00f2n t\u1ed3n t\u1ea1i v\u00e0 ng\u01b0\u1eddi mua kh\u00f4ng c\u00f2n \u0111\u01b0\u1ee3c quy\u1ec1n tr\u1ea3 l\u1ea1i s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 (tr\u1eeb tr\u01b0\u1eddng h\u1ee3p kh\u00e1ch h\u00e0ng c\u00f3 quy\u1ec1n tr\u1ea3 l\u1ea1i h\u00e0ng h\u00f3a d\u01b0\u1edbi h\u00ecnh th\u1ee9c \u0111\u1ed5i l\u1ea1i \u0111\u1ec3 l\u1ea5y h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 kh\u00e1c);<\/p>\n\n\n\n

– HTX \u0111\u00e3 thu \u0111\u01b0\u1ee3c ho\u1eb7c s\u1ebd thu \u0111\u01b0\u1ee3c ti\u1ec1n b\u00e1n h\u00e0ng c\u1ee7a kh\u00e1ch h\u00e0ng (kh\u00e1ch h\u00e0ng \u0111\u00e3 ch\u1ea5p nh\u1eadn thanh to\u00e1n);<\/p>\n\n\n\n

– X\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn giao d\u1ecbch b\u00e1n h\u00e0ng.<\/p>\n\n\n\n

b) HTX ch\u1ec9 ghi nh\u1eadn doanh thu cung c\u1ea5p d\u1ecbch v\u1ee5 khi \u0111\u1ed3ng th\u1eddi th\u1ecfa m\u00e3n c\u00e1c \u0111i\u1ec1u ki\u1ec7n sau:<\/p>\n\n\n\n

– Doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh t\u01b0\u01a1ng \u0111\u1ed1i ch\u1eafc ch\u1eafn;<\/p>\n\n\n\n

– HTX \u0111\u00e3 thu \u0111\u01b0\u1ee3c ho\u1eb7c s\u1ebd thu \u0111\u01b0\u1ee3c ti\u1ec1n b\u00e1n h\u00e0ng c\u1ee7a kh\u00e1ch h\u00e0ng (kh\u00e1ch h\u00e0ng \u0111\u00e3 ch\u1ea5p nh\u1eadn thanh to\u00e1n);<\/p>\n\n\n\n

– X\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c ph\u1ea7n c\u00f4ng vi\u1ec7c \u0111\u00e3 ho\u00e0n th\u00e0nh v\u00e0o th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o;<\/p>\n\n\n\n

– X\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c chi ph\u00ed ph\u00e1t sinh cho giao d\u1ecbch v\u00e0 chi ph\u00ed \u0111\u1ec3 ho\u00e0n th\u00e0nh giao d\u1ecbch cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u00f3.<\/p>\n\n\n\n

1.3. T\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n doanh thu c\u1ee7a HTX ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn b\u1eb1ng \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7. Tr\u01b0\u1eddng h\u1ee3p \u0111\u1ed5i h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 th\u00ec ph\u1ea3i quy \u0111\u1ed5i ra \u0111\u01a1n v\u1ecb ti\u1ec1n t\u1ec7 t\u1ea1i th\u1eddi \u0111i\u1ec3m thanh to\u00e1n ho\u1eb7c ch\u1ea5p nh\u1eadn thanh to\u00e1n.<\/p>\n\n\n\n

1.4. To\u00e0n b\u1ed9 doanh thu ph\u00e1t sinh trong k\u1ef3 ph\u1ea3i c\u00f3 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb v\u00e0 ph\u1ea3i ph\u1ea3n \u00e1nh k\u1ecbp th\u1eddi v\u00e0o s\u1ed5 k\u1ebf to\u00e1n theo t\u1eebng lo\u1ea1i doanh thu ph\u1ee5c v\u1ee5 cho vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 x\u00e1c \u0111\u1ecbnh ngh\u0129a v\u1ee5 thu\u1ebf c\u1ee7a HTX v\u1edbi nh\u00e0 n\u01b0\u1edbc.<\/p>\n\n\n\n

1.5. \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 l\u00e0 gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf GTGT.<\/p>\n\n\n\n

\u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, 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 doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 l\u00e0 t\u1ed5ng gi\u00e1 thanh to\u00e1n.<\/p>\n\n\n\n

1.6. Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 thu\u1ea7n m\u00e0 HTX th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c trong k\u1ef3 k\u1ebf to\u00e1n c\u00f3 th\u1ec3 th\u1ea5p h\u01a1n doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 ghi nh\u1eadn ban \u0111\u1ea7u do ph\u00e1t sinh c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu nh\u01b0:<\/p>\n\n\n\n

– HTX cho kh\u00e1ch h\u00e0ng \u0111\u01b0\u1ee3c h\u01b0\u1edfng kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng \u0111\u00e3 b\u00e1n cho kh\u00e1ch h\u00e0ng;<\/p>\n\n\n\n

– Doanh thu h\u00e0ng \u0111\u00e3 b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i (do kh\u00f4ng \u0111\u1ea3m b\u1ea3o \u0111i\u1ec1u ki\u1ec7n v\u1ec1 quy c\u00e1ch, ph\u1ea9m ch\u1ea5t ghi trong h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf);<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf xu\u1ea5t kh\u1ea9u, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng, thu\u1ebf GTGT n\u1ed9p theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp (n\u1ebfu c\u00f3) ph\u00e1t sinh khi HTX b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5.<\/p>\n\n\n\n

1.7. Tr\u01b0\u1eddng h\u1ee3p cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng t\u00e0i s\u1ea3n c\u00f3 nh\u1eadn tr\u01b0\u1edbc ti\u1ec1n cho thu\u00ea c\u1ee7a nhi\u1ec1u k\u1ef3 th\u00ec doanh thu cho thu\u00ea t\u00e0i s\u1ea3n ghi nh\u1eadn c\u1ee7a t\u1eebng k\u1ef3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf l\u1ea5y t\u1ed5ng s\u1ed1 ti\u1ec1n nh\u1eadn \u0111\u01b0\u1ee3c chia cho s\u1ed1 k\u1ef3 nh\u1eadn tr\u01b0\u1edbc ti\u1ec1n.<\/p>\n\n\n\n

1.8. Tr\u01b0\u1eddng h\u1ee3p HTX xu\u1ea5t h\u00e0ng h\u00f3a \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o th\u00ec to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb h\u00e0ng khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh c\u1ee7a HTX.<\/p>\n\n\n\n

1.9. \u0110\u1ed1i v\u1edbi h\u00e0ng ho\u00e1 nh\u1eadn b\u00e1n \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi theo ph\u01b0\u01a1ng th\u1ee9c b\u00e1n \u0111\u00fang gi\u00e1 h\u01b0\u1edfng hoa h\u1ed3ng, doanh thu l\u00e0 ph\u1ea7n hoa h\u1ed3ng b\u00e1n h\u00e0ng m\u00e0 HTX \u0111\u01b0\u1ee3c h\u01b0\u1edfng.<\/p>\n\n\n\n

1.10.\u0110\u1ed1i v\u1edbi tr\u01b0\u1eddng h\u1ee3p nh\u1eadn gia c\u00f4ng v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, doanh thu l\u00e0 s\u1ed1 ti\u1ec1n gia c\u00f4ng th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c h\u01b0\u1edfng, kh\u00f4ng bao g\u1ed3m gi\u00e1 tr\u1ecb v\u1eadt t\u01b0, h\u00e0ng ho\u00e1 nh\u1eadn gia c\u00f4ng.<\/p>\n\n\n\n

1.11. Tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p, doanh thu \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh theo gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay.<\/p>\n\n\n\n

1.12. \u0110\u1ed1i v\u1edbi giao d\u1ecbch h\u00e0ng \u0111\u1ed5i h\u00e0ng:<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p trao \u0111\u1ed5i h\u00e0ng kh\u00f4ng t\u01b0\u01a1ng t\u1ef1: Doanh thu c\u1ee7a h\u00e0ng mang \u0111i \u0111\u1ed5i l\u1ea5y v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, TSC\u0110 kh\u00e1c l\u00e0 gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a t\u00e0i s\u1ea3n nh\u1eadn v\u1ec1 sau khi \u0111i\u1ec1u ch\u1ec9nh c\u00e1c kho\u1ea3n ti\u1ec1n thu th\u00eam ho\u1eb7c tr\u1ea3 th\u00eam.<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p trao \u0111\u1ed5i h\u00e0ng t\u01b0\u01a1ng t\u1ef1: Doanh thu c\u1ee7a h\u00e0ng mang \u0111i \u0111\u1ed5i l\u1ea5y v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, TSC\u0110 kh\u00e1c l\u00e0 gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a t\u00e0i s\u1ea3n mang \u0111i trao \u0111\u1ed5i.<\/p>\n\n\n\n

1.13. Kh\u00f4ng ghi nh\u1eadn doanh thu b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 \u0111\u1ed1i v\u1edbi:<\/p>\n\n\n\n

– Tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a, v\u1eadt t\u01b0, b\u00e1n th\u00e0nh ph\u1ea9m xu\u1ea5t giao cho b\u00ean ngo\u00e0i gia c\u00f4ng ch\u1ebf bi\u1ebfn;<\/p>\n\n\n\n

-Tr\u1ecb gi\u00e1 c\u00e1c s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a \u0111ang g\u1eedi b\u00e1n; d\u1ecbch v\u1ee5 ho\u00e0n th\u00e0nh \u0111\u00e3 cung c\u1ea5p cho kh\u00e1ch h\u00e0ng nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n;<\/p>\n\n\n\n

– Tr\u1ecb gi\u00e1 h\u00e0ng g\u1eedi b\u00e1n theo ph\u01b0\u01a1ng th\u1ee9c g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi (Ch\u01b0a \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n);<\/p>\n\n\n\n

– Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9 (\u0111\u1ed1i v\u1edbi HTX c\u00f3 ho\u1ea1t \u0111\u1ed9ng t\u00edn d\u1ee5ng n\u1ed9i b\u1ed9) v\u00e0 c\u00e1c kho\u1ea3n thu nh\u1eadp kh\u00e1c;<\/p>\n\n\n\n

– Ti\u1ec1n thu h\u1ed3i c\u00f4ng n\u1ee3, thu t\u1ea1m \u1ee9ng, thu v\u1ed1n g\u00f3p c\u1ee7a th\u00e0nh vi\u00ean, thu v\u1ed1n g\u00f3p li\u00ean doanh c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n kh\u00e1c;<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3, tr\u1ee3 c\u1ea5p kh\u00f4ng ho\u00e0n l\u1ea1i c\u1ee7a Nh\u00e0 n\u01b0\u1edbc b\u1eb1ng ti\u1ec1n v\u00e0 hi\u1ec7n v\u1eadt cho HTX. Sau khi ti\u1ebfp nh\u1eadn t\u00e0i s\u1ea3n \u0111\u1ec3 qu\u1ea3n l\u00fd v\u00e0 s\u1eed d\u1ee5ng th\u00ec h\u1ea1ch to\u00e1n t\u0103ng t\u00e0i s\u1ea3n kh\u00f4ng chia c\u1ee7a HTX, li\u00ean hi\u1ec7p HTX;<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n qu\u00e0 bi\u1ebfu, qu\u00e0 t\u1eb7ng, h\u1ed7 tr\u1ee3 kh\u00f4ng ho\u00e0n l\u1ea1i c\u1ee7a c\u00e1c t\u1ed5 ch\u1ee9c, c\u00e1 nh\u00e2n cho HTX theo th\u1ecfa thu\u1eadn l\u00e0 t\u00e0i s\u1ea3n kh\u00f4ng chia.<\/p>\n\n\n\n

1.14. \u0110\u1ed1i v\u1edbi c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu:<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu ph\u00e1t sinh ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu \u0111\u01b0\u1ee3c tr\u1eeb ngay v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng b\u00e1n tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng th\u00ec doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 l\u00e0 gi\u00e1 b\u00e1n ghi tr\u00ean h\u00f3a \u0111\u01a1n sau khi tr\u1eeb c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu.<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu ph\u00e1t sinh sau khi b\u00e1n h\u00e0ng, cung c\u1ea5p d\u1ecbch v\u1ee5 v\u00e0 c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb ngo\u00e0i h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng (kh\u00f4ng ghi tr\u00ean h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng) th\u00ec c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu khi ph\u00e1t sinh \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o TK 521 v\u00e0 cu\u1ed1i k\u1ef3 k\u1ebft chuy\u1ec3n v\u00e0o TK 511 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh doanh thu thu\u1ea7n.<\/p>\n\n\n\n

2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 511 – Doanh thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/strong><\/p>\n\n\n\n

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

– C\u00e1c kho\u1ea3n thu\u1ebf gi\u00e1n thu ph\u1ea3i n\u1ed9p (GTGT, TT\u0110B, XK, BVMT);<\/p>\n\n\n\n

– C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu (doanh thu h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i; kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i) k\u1ebft chuy\u1ec3n cu\u1ed1i k\u1ef3;<\/p>\n\n\n\n

– K\u1ebft chuy\u1ec3n doanh thu thu\u1ea7n v\u00e0o t\u00e0i kho\u1ea3n 911 “X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh”.<\/p>\n\n\n\n

B\u00ean C\u00f3: <\/strong>Doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 c\u1ee7a HTX th\u1ef1c hi\u1ec7n trong k\u1ef3 k\u1ebf to\u00e1n.<\/p>\n\n\n\n

T\u00e0i kho\u1ea3n 511 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3.<\/strong><\/p>\n\n\n\n

T\u00f9y theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a HTX, TK 511 c\u00f3 th\u1ec3 theo d\u00f5i chi ti\u1ebft th\u00e0nh doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 cho th\u00e0nh vi\u00ean, HTX th\u00e0nh vi\u00ean; doanh thu t\u1eeb ho\u1ea1t \u0111\u1ed9ng b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5 cho c\u00e1c kh\u00e1ch h\u00e0ng ngo\u00e0i HTX.<\/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<\/strong><\/p>\n\n\n\n

3.1. Doanh thu c\u1ee7a kh\u1ed1i l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m (th\u00e0nh ph\u1ea9m, b\u00e1n th\u00e0nh ph\u1ea9m), h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n trong k\u1ef3 k\u1ebf to\u00e1n:<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p t\u00ednh v\u00e0 n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, c\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n GTGT, ghi:<\/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 511 – Doanh thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh (gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/p>\n\n\n\n

C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (3331).<\/p>\n\n\n\n

          – Tr\u01b0\u1eddng h\u1ee3p t\u00ednh v\u00e0 n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp ho\u1eb7c kh\u00f4ng thu\u1ed9c \u0111\u1ed1i t\u01b0\u1ee3ng ch\u1ecbu thu\u1ebf GTGT, c\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng, ghi:<\/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 511 – Doanh thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/p>\n\n\n\n

(t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/p>\n\n\n\n

3.2.\u0110\u1ed1i v\u1edbi giao d\u1ecbch h\u00e0ng \u0111\u1ed5i h\u00e0ng kh\u00f4ng t\u01b0\u01a1ng t\u1ef1:<\/p>\n\n\n\n

– Khi ghi nh\u1eadn doanh thu c\u1ee7a h\u00e0ng mang \u0111i trao \u0111\u1ed5i, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng (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 (gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/p>\n\n\n\n

C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (3331).<\/p>\n\n\n\n

          – \u0110\u1ed3ng th\u1eddi ghi nh\u1eadn gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng mang \u0111i trao \u0111\u1ed5i, 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

– Khi nh\u1eadn v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, TSC\u0110 do trao \u0111\u1ed5i, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, TSC\u0110 nh\u1eadn \u0111\u01b0\u1ee3c do trao \u0111\u1ed5i, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 152, 156, 211,… (gi\u00e1 mua ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/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 (t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p \u0111\u01b0\u1ee3c thu th\u00eam ti\u1ec1n do gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, TSC\u0110 \u0111\u01b0a \u0111i trao \u0111\u1ed5i l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a v\u1eadt t\u01b0, h\u00e0ng ho\u00e1<\/a>, TSC\u0110 nh\u1eadn \u0111\u01b0\u1ee3c do trao \u0111\u1ed5i th\u00ec khi nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n c\u1ee7a b\u00ean \u0111\u1ed1i t\u00e1c, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 111, 112 (s\u1ed1 ti\u1ec1n \u0111\u00e3 thu th\u00eam)<\/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 ph\u1ea3i tr\u1ea3 th\u00eam ti\u1ec1n do gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, TSC\u0110 \u0111\u01b0a \u0111i trao \u0111\u1ed5i nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd c\u1ee7a v\u1eadt t\u01b0, h\u00e0ng ho\u00e1, TSC\u0110 nh\u1eadn \u0111\u01b0\u1ee3c do trao \u0111\u1ed5i th\u00ec khi tr\u1ea3 ti\u1ec1n cho \u0111\u1ed1i t\u00e1c, 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 c\u00e1c TK 111, 112, …<\/p>\n\n\n\n

3.3. Khi b\u00e1n h\u00e0ng ho\u00e1 theo ph\u01b0\u01a1ng th\u1ee9c tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p:<\/p>\n\n\n\n

– Khi b\u00e1n h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu b\u00e1n h\u00e0ng theo gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay ch\u01b0a c\u00f3 thu\u1ebf, 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 (gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay ch\u01b0a c\u00f3 thu\u1ebf)<\/p>\n\n\n\n

C\u00f3 TK 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (3331)<\/p>\n\n\n\n

                  C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3 kh\u00e1c (ch\u00eanh l\u1ec7ch gi\u1eefa t\u1ed5ng s\u1ed1 ti\u1ec1n theo gi\u00e1<\/p>\n\n\n\n

b\u00e1n tr\u1ea3 ch\u1eadm v\u1edbi gi\u00e1 b\u00e1n tr\u1ea3 ti\u1ec1n ngay).<\/p>\n\n\n\n

– \u0110\u1ecbnh k\u1ef3, ghi nh\u1eadn doanh thu ti\u1ec1n l\u00e3i b\u00e1n h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p trong k\u1ef3, ghi:<\/p>\n\n\n\n

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

C\u00f3 TK 558 – Thu nh\u1eadp kh\u00e1c (l\u00e3i tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p).<\/p>\n\n\n\n

          3.4. Khi cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng TSC\u0110, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu ph\u1ea3i ph\u00f9 h\u1ee3p v\u1edbi d\u1ecbch v\u1ee5 cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng TSC\u0110 \u0111\u00e3 ho\u00e0n th\u00e0nh t\u1eebng k\u1ef3. Khi ph\u00e1t h\u00e0nh ho\u00e1 \u0111\u01a1n thanh to\u00e1n ti\u1ec1n thu\u00ea ho\u1ea1t \u0111\u1ed9ng TSC\u0110, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 131 – Ph\u1ea3i thu c\u1ee7a kh\u00e1ch h\u00e0ng (n\u1ebfu ch\u01b0a nh\u1eadn \u0111\u01b0\u1ee3c ti\u1ec1n ngay)<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 111, 112  (n\u1ebfu  thu \u0111\u01b0\u1ee3c ti\u1ec1n ngay)<\/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.<\/p>\n\n\n\n

3.5. Tr\u01b0\u1eddng h\u1ee3p thu tr\u01b0\u1edbc ti\u1ec1n nhi\u1ec1u k\u1ef3 v\u1ec1 cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng TSC\u0110:<\/p>\n\n\n\n

– Khi nh\u1eadn ti\u1ec1n c\u1ee7a kh\u00e1ch h\u00e0ng tr\u1ea3 tr\u01b0\u1edbc v\u1ec1 cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng TSC\u0110 cho nhi\u1ec1u k\u1ef3, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 111, 112 (t\u1ed5ng s\u1ed1 ti\u1ec1n nh\u1eadn tr\u01b0\u1edbc)<\/p>\n\n\n\n

C\u00f3 TK 338 – Ph\u1ea3i tr\u1ea3 kh\u00e1c (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/p>\n\n\n\n

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

– \u0110\u1ecbnh k\u1ef3, t\u00ednh v\u00e0 k\u1ebft chuy\u1ec3n doanh thu c\u1ee7a k\u1ef3 k\u1ebf to\u00e1n, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 338 – Ph\u1ea3i tr\u1ea3 kh\u00e1c<\/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

          3.6. Tr\u01b0\u1eddng h\u1ee3p b\u00e1n h\u00e0ng th\u00f4ng qua \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1 h\u01b0\u1edfng hoa h\u1ed3ng<\/p>\n\n\n\n

a) K\u1ebf to\u00e1n \u1edf \u0111\u01a1n v\u1ecb giao h\u00e0ng \u0111\u1ea1i l\u00fd:<\/p>\n\n\n\n

– Khi xu\u1ea5t kho s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 giao cho c\u00e1c \u0111\u1ea1i l\u00fd ph\u1ea3i l\u1eadp Phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd. C\u0103n c\u1ee9 v\u00e0o phi\u1ebfu xu\u1ea5t kho h\u00e0ng g\u1eedi b\u00e1n \u0111\u1ea1i l\u00fd, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 157 – H\u00e0ng g\u1eedi \u0111i b\u00e1n<\/p>\n\n\n\n

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

– Khi h\u00e0ng ho\u00e1 giao cho \u0111\u1ea1i l\u00fd \u0111\u00e3 b\u00e1n \u0111\u01b0\u1ee3c, c\u0103n c\u1ee9 v\u00e0o B\u1ea3ng k\u00ea ho\u00e1 \u0111\u01a1n b\u00e1n ra c\u1ee7a h\u00e0ng ho\u00e1 \u0111\u00e3 b\u00e1n do c\u00e1c b\u00ean nh\u1eadn \u0111\u1ea1i l\u00fd h\u01b0\u1edfng hoa h\u1ed3ng l\u1eadp g\u1eedi v\u1ec1 k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh doanh thu b\u00e1n h\u00e0ng theo gi\u00e1 b\u00e1n ch\u01b0a c\u00f3 thu\u1ebf GTGT, ghi:<\/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 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

\u0110\u1ed3ng th\u1eddi ph\u1ea3n \u00e1nh gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng b\u00e1n ra, 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 157 – H\u00e0ng g\u1eedi \u0111i b\u00e1n.<\/p>\n\n\n\n

– S\u1ed1 ti\u1ec1n hoa h\u1ed3ng ph\u1ea3i tr\u1ea3 cho \u0111\u01a1n v\u1ecb nh\u1eadn b\u00e1n h\u00e0ng \u0111\u1ea1i l\u00fd h\u01b0\u1edfng hoa h\u1ed3ng, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh (hoa h\u1ed3ng \u0111\u1ea1i l\u00fd)<\/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, 131, \u2026<\/p>\n\n\n\n

b) K\u1ebf to\u00e1n \u1edf \u0111\u01a1n v\u1ecb nh\u1eadn \u0111\u1ea1i l\u00fd, b\u00e1n \u0111\u00fang gi\u00e1 h\u01b0\u1edfng hoa h\u1ed3ng:<\/p>\n\n\n\n

– Khi nh\u1eadn h\u00e0ng \u0111\u1ea1i l\u00fd b\u00e1n \u0111\u00fang gi\u00e1 h\u01b0\u1edfng hoa h\u1ed3ng, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 003 – H\u00e0ng h\u00f3a nh\u1eadn b\u00e1n h\u1ed9, nh\u1eadn k\u00fd g\u1eedi<\/p>\n\n\n\n

– Khi h\u00e0ng ho\u00e1 nh\u1eadn b\u00e1n \u0111\u1ea1i l\u00fd \u0111\u00e3 b\u00e1n \u0111\u01b0\u1ee3c, c\u0103n c\u1ee9 v\u00e0o Ho\u00e1 \u0111\u01a1n GTGT ho\u1eb7c Ho\u00e1 \u0111\u01a1n b\u00e1n h\u00e0ng v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n b\u00e1n h\u00e0ng \u0111\u1ea1i l\u00fd ph\u1ea3i tr\u1ea3 cho b\u00ean giao h\u00e0ng, ghi:<\/p>\n\n\n\n

N\u1ee3 c\u00e1c TK 111, 112, 131, …<\/p>\n\n\n\n

C\u00f3 TK 331 – Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (t\u1ed5ng gi\u00e1 thanh to\u00e1n).<\/p>\n\n\n\n

\u0110\u1ed3ng th\u1eddi ghi C\u00f3 TK 003 – H\u00e0ng h\u00f3a nh\u1eadn b\u00e1n h\u1ed9, nh\u1eadn k\u00fd g\u1eedi<\/p>\n\n\n\n

– \u0110\u1ecbnh k\u1ef3, khi x\u00e1c \u0111\u1ecbnh doanh thu hoa h\u1ed3ng b\u00e1n h\u00e0ng \u0111\u1ea1i l\u00fd \u0111\u01b0\u1ee3c h\u01b0\u1edfng,  ghi:<\/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 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 tr\u1ea3 ti\u1ec1n b\u00e1n h\u00e0ng \u0111\u1ea1i l\u00fd cho b\u00ean giao h\u00e0ng, ghi:<\/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 c\u00e1c TK 111, 112.<\/p>\n\n\n\n

3.7. \u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng gia c\u00f4ng h\u00e0ng ho\u00e1 t\u1ea1i \u0111\u01a1n v\u1ecb nh\u1eadn gia c\u00f4ng<\/p>\n\n\n\n

– Khi nh\u1eadn v\u1eadt t\u01b0 \u0111\u1ec3 gia c\u00f4ng, ghi:<\/p>\n\n\n\n

 N\u1ee3 TK 002 – V\u1eadt t\u01b0, h\u00e0ng h\u00f3a nh\u1eadn gi\u1eef h\u1ed9, nh\u1eadn gia c\u00f4ng<\/p>\n\n\n\n

– Khi xu\u1ea5t v\u1eadt t\u01b0 \u0111\u1ec3 th\u1ef1c hi\u1ec7n gia c\u00f4ng, ghi:<\/p>\n\n\n\n

C\u00f3 TK 002 – V\u1eadt t\u01b0, h\u00e0ng h\u00f3a nh\u1eadn gi\u1eef h\u1ed9, nh\u1eadn gia c\u00f4ng<\/p>\n\n\n\n

– Khi x\u00e1c \u0111\u1ecbnh doanh thu t\u1eeb s\u1ed1 ti\u1ec1n gia c\u00f4ng th\u1ef1c t\u1ebf \u0111\u01b0\u1ee3c h\u01b0\u1edfng, ghi:<\/p>\n\n\n\n

 N\u1ee3 c\u00e1c TK 111, 112, 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

3.8. Tr\u01b0\u1eddng h\u1ee3p tr\u1ea3 l\u01b0\u01a1ng cho th\u00e0nh vi\u00ean v\u00e0 ng\u01b0\u1eddi lao \u0111\u1ed9ng kh\u00e1c b\u1eb1ng s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1:<\/p>\n\n\n\n

– Ghi nh\u1eadn doanh thu \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a nh\u01b0 \u0111\u1ed1i v\u1edbi giao d\u1ecbch b\u00e1n h\u00e0ng th\u00f4ng th\u01b0\u1eddng, 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

          – \u0110\u1ed3ng th\u1eddi ghi nh\u1eadn gi\u00e1 v\u1ed1n c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a:<\/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

3.9. Tr\u01b0\u1eddng h\u1ee3p s\u1eed d\u1ee5ng s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 \u0111\u1ec3 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:<\/p>\n\n\n\n

K\u1ebf to\u00e1n ph\u1ea3i ghi nh\u1eadn doanh thu \u0111\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a nh\u01b0 \u0111\u1ed1i v\u1edbi giao d\u1ecbch b\u00e1n h\u00e0ng th\u00f4ng th\u01b0\u1eddng, 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 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

3.10. K\u1ebf to\u00e1n c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu (ngo\u00e0i h\u00f3a \u0111\u01a1n):<\/p>\n\n\n\n

– Khi ph\u00e1t sinh c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu, 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 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (s\u1ed1 thu\u1ebf \u0111\u01b0\u1ee3c \u0111i\u1ec1u<\/p>\n\n\n\n

ch\u1ec9nh gi\u1ea3m)<\/p>\n\n\n\n

                   C\u00f3 c\u00e1c TK 111, 112, 131.<\/p>\n\n\n\n

– Cu\u1ed1i k\u1ef3, k\u1ebft chuy\u1ec3n c\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu t\u1eeb TK 521 sang TK 511, ghi:<\/p>\n\n\n\n

          N\u1ee3 TK 511- Doanh thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/p>\n\n\n\n

          C\u00f3 TK 521 – C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu.<\/p>\n\n\n\n

3.11. Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n doanh thu thu\u1ea7n sang TK 911 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 511 – Doanh thu ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh<\/p>\n\n\n\n

                                     C\u00f3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/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 doanh thu ho\u1ea1t \u0111\u1ed9ng d\u1ecbch v\u1ee5 cho th\u00e0nh vi\u00ean, HTX th\u00e0nh vi\u00ean v\u00e0 ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a HTX trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n. Doanh thu c\u1ee7a HTX l\u00e0 to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5 … <\/p>\n","protected":false},"author":156,"featured_media":1363,"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-1362","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\/1362","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=1362"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1362\/revisions"}],"predecessor-version":[{"id":1364,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1362\/revisions\/1364"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/1363"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=1362"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=1362"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=1362"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}