{"id":1379,"date":"2024-04-04T16:12:06","date_gmt":"2024-04-04T09:12:06","guid":{"rendered":"http:\/\/kthtx.vn\/?p=1379"},"modified":"2024-04-04T16:12:07","modified_gmt":"2024-04-04T09:12:07","slug":"tai-khoan-642-chi-phi-quan-ly-kinh-doanh-trong-htx","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2024\/04\/04\/tai-khoan-642-chi-phi-quan-ly-kinh-doanh-trong-htx\/","title":{"rendered":"T\u00c0I KHO\u1ea2N 642 – CHI PH\u00cd QU\u1ea2N L\u00dd KINH DOANH TRONG HTX"},"content":{"rendered":"\n

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

          <\/strong>1.1. T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh bao g\u1ed3m chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd HTX:<\/p>\n\n\n\n

Chi ph\u00ed b\u00e1n h\u00e0ng bao g\u1ed3m c\u00e1c chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, cung c\u1ea5p d\u1ecbch v\u1ee5, bao g\u1ed3m c\u00e1c chi ph\u00ed ch\u00e0o h\u00e0ng, gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m, qu\u1ea3ng c\u00e1o s\u1ea3n ph\u1ea9m, hoa h\u1ed3ng b\u00e1n h\u00e0ng, chi ph\u00ed b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 (tr\u1eeb ho\u1ea1t \u0111\u1ed9ng x\u00e2y l\u1eafp), chi ph\u00ed b\u1ea3o qu\u1ea3n, \u0111\u00f3ng g\u00f3i, v\u1eadn chuy\u1ec3n, l\u01b0\u01a1ng nh\u00e2n vi\u00ean b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng (ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p,…), b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, b\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng c\u1ee7a nh\u00e2n vi\u00ean b\u00e1n h\u00e0ng; chi ph\u00ed v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5 lao \u0111\u1ed9ng, kh\u1ea5u hao TSC\u0110 d\u00f9ng cho b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng; d\u1ecbch v\u1ee5 mua ngo\u00e0i (\u0111i\u1ec7n, n\u01b0\u1edbc, \u0111i\u1ec7n tho\u1ea1i, fax,…); chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c.<\/p>\n\n\n\n

Chi ph\u00ed qu\u1ea3n l\u00fd HTX bao g\u1ed3m c\u00e1c chi ph\u00ed qu\u1ea3n l\u00fd chung c\u1ee7a HTX bao g\u1ed3m c\u00e1c chi ph\u00ed v\u1ec1 l\u01b0\u01a1ng nh\u00e2n vi\u00ean b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd HTX (ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p,…); b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p c\u1ee7a nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd HTX; chi ph\u00ed v\u1eadt li\u1ec7u v\u0103n ph\u00f2ng, c\u00f4ng c\u1ee5 lao \u0111\u1ed9ng, kh\u1ea5u hao TSC\u0110 d\u00f9ng cho qu\u1ea3n l\u00fd HTX; ti\u1ec1n thu\u00ea \u0111\u1ea5t, l\u1ec7 ph\u00ed m\u00f4n b\u00e0i; kho\u1ea3n l\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i; d\u1ecbch v\u1ee5 mua ngo\u00e0i (\u0111i\u1ec7n, n\u01b0\u1edbc, \u0111i\u1ec7n tho\u1ea1i, fax, b\u1ea3o hi\u1ec3m t\u00e0i s\u1ea3n, ch\u00e1y n\u1ed5…); chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c (ti\u1ebfp kh\u00e1ch, h\u1ed9i ngh\u1ecb kh\u00e1ch h\u00e0ng…) .<\/p>\n\n\n\n

1.2. C\u00e1c kho\u1ea3n chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd HTX kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf TNDN nh\u01b0ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb v\u00e0 \u0111\u00e3 h\u1ea1ch to\u00e1n \u0111\u00fang theo Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed k\u1ebf to\u00e1n m\u00e0 ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh trong quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ec3 l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p.<\/p>\n\n\n\n

1.3. T\u00e0i kho\u1ea3n 642 \u0111\u01b0\u1ee3c m\u1edf chi ti\u1ebft theo t\u1eebng n\u1ed9i dung chi ph\u00ed theo quy \u0111\u1ecbnh. Tu\u1ef3 theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a t\u1eebng ng\u00e0nh, t\u1eebng HTX, t\u00e0i kho\u1ea3n 642 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c m\u1edf chi ti\u1ebft theo t\u1eebng lo\u1ea1i chi ph\u00ed nh\u01b0: chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd HTX. Trong t\u1eebng lo\u1ea1i chi ph\u00ed \u0111\u01b0\u1ee3c theo d\u00f5i chi ti\u1ebft theo t\u1eebng n\u1ed9i dung chi ph\u00ed nh\u01b0:<\/p>\n\n\n\n

a) \u0110\u1ed1i v\u1edbi chi ph\u00ed b\u00e1n h\u00e0ng:<\/p>\n\n\n\n

          – Chi ph\u00ed nh\u00e2n vi\u00ean:<\/em> Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho nh\u00e2n vi\u00ean b\u00e1n h\u00e0ng, nh\u00e2n vi\u00ean \u0111\u00f3ng g\u00f3i, v\u1eadn chuy\u1ec3n, b\u1ea3o qu\u1ea3n s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1,… bao g\u1ed3m ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n \u0103n gi\u1eefa ca, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p,…<\/p>\n\n\n\n

– Chi ph\u00ed v\u1eadt li\u1ec7u, bao b\u00ec: <\/em>Ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed v\u1eadt li\u1ec7u, bao b\u00ec xu\u1ea5t d\u00f9ng cho vi\u1ec7c b\u1ea3o qu\u1ea3n, ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5, nh\u01b0 chi ph\u00ed v\u1eadt li\u1ec7u \u0111\u00f3ng g\u00f3i s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, chi ph\u00ed v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u d\u00f9ng cho b\u1ea3o qu\u1ea3n, b\u1ed1c v\u00e1c, v\u1eadn chuy\u1ec3n s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 trong qu\u00e1 tr\u00ecnh ti\u00eau th\u1ee5, v\u1eadt li\u1ec7u d\u00f9ng cho s\u1eeda ch\u1eefa, b\u1ea3o qu\u1ea3n TSC\u0110,… d\u00f9ng cho b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng.<\/p>\n\n\n\n

– Chi ph\u00ed d\u1ee5ng c\u1ee5, \u0111\u1ed3 d\u00f9ng: <\/em>Ph\u1ea3n \u00e1nh chi ph\u00ed v\u1ec1 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 ph\u1ee5c v\u1ee5 cho qu\u00e1 tr\u00ecnh ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 nh\u01b0 d\u1ee5ng c\u1ee5 \u0111o l\u01b0\u1eddng, ph\u01b0\u01a1ng ti\u1ec7n t\u00ednh to\u00e1n, ph\u01b0\u01a1ng ti\u1ec7n l\u00e0m vi\u1ec7c,…<\/p>\n\n\n\n

–<\/em> Chi ph\u00ed kh\u1ea5u hao TSC\u0110: <\/em>Ph\u1ea3n \u00e1nh chi ph\u00ed kh\u1ea5u hao TSC\u0110 \u1edf b\u1ed9 ph\u1eadn b\u1ea3o qu\u1ea3n, b\u00e1n h\u00e0ng, nh\u01b0 nh\u00e0 kho, c\u1eeda h\u00e0ng, b\u1ebfn b\u00e3i, ph\u01b0\u01a1ng ti\u1ec7n b\u1ed1c d\u1ee1, v\u1eadn chuy\u1ec3n, ph\u01b0\u01a1ng ti\u1ec7n t\u00ednh to\u00e1n, \u0111o l\u01b0\u1eddng, ki\u1ec3m nghi\u1ec7m ch\u1ea5t l\u01b0\u1ee3ng,…<\/p>\n\n\n\n

– Chi ph\u00ed b\u1ea3o h\u00e0nh:<\/em> D\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh kho\u1ea3n chi ph\u00ed b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1. Ri\u00eang chi ph\u00ed s\u1eeda ch\u1eefa v\u00e0 b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp ph\u1ea3n \u00e1nh \u1edf TK 154 \u201cChi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang\u201d m\u00e0 kh\u00f4ng ph\u1ea3n \u00e1nh \u1edf TK n\u00e0y.<\/p>\n\n\n\n

– Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i:<\/em> Ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i ph\u1ee5c v\u1ee5 cho b\u00e1n h\u00e0ng nh\u01b0 chi ph\u00ed thu\u00ea ngo\u00e0i s\u1eeda ch\u1eefa TSC\u0110 ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho kh\u00e2u b\u00e1n h\u00e0ng, ti\u1ec1n thu\u00ea kho, thu\u00ea b\u00e3i, ti\u1ec1n thu\u00ea b\u1ed1c v\u00e1c, v\u1eadn chuy\u1ec3n s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 \u0111i b\u00e1n, ti\u1ec1n tr\u1ea3 hoa h\u1ed3ng cho \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng,…<\/p>\n\n\n\n

– Chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c:<\/em> Ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c ph\u00e1t sinh trong kh\u00e2u b\u00e1n h\u00e0ng ngo\u00e0i c\u00e1c chi ph\u00ed n\u00eau tr\u00ean nh\u01b0 chi ph\u00ed ti\u1ebfp kh\u00e1ch \u1edf b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng, chi ph\u00ed gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, ch\u00e0o h\u00e0ng, chi ph\u00ed h\u1ed9i ngh\u1ecb kh\u00e1ch h\u00e0ng.<\/p>\n\n\n\n

b) \u0110\u1ed1i v\u1edbi chi ph\u00ed qu\u1ea3n l\u00fd HTX:<\/p>\n\n\n\n

– Chi ph\u00ed nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd:<\/em> Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho c\u00e1n b\u1ed9 nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd HTX, nh\u01b0 ti\u1ec1n l\u01b0\u01a1ng, c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p c\u1ee7a Ban Gi\u00e1m \u0111\u1ed1c, nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd \u1edf c\u00e1c ph\u00f2ng, ban c\u1ee7a HTX.<\/p>\n\n\n\n

–<\/em> Chi ph\u00ed v\u1eadt li\u1ec7u qu\u1ea3n l\u00fd:<\/em> Ph\u1ea3n \u00e1nh chi ph\u00ed v\u1eadt li\u1ec7u xu\u1ea5t d\u00f9ng cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd HTX nh\u01b0 v\u0103n ph\u00f2ng ph\u1ea9m… v\u1eadt li\u1ec7u s\u1eed d\u1ee5ng cho vi\u1ec7c s\u1eeda ch\u1eefa TSC\u0110, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5,… (gi\u00e1 c\u00f3 thu\u1ebf ho\u1eb7c ch\u01b0a c\u00f3 thu\u1ebf GTGT).<\/p>\n\n\n\n

– Chi ph\u00ed \u0111\u1ed3 d\u00f9ng v\u0103n ph\u00f2ng<\/em>: Ph\u1ea3n \u00e1nh chi ph\u00ed d\u1ee5ng c\u1ee5, \u0111\u1ed3 d\u00f9ng v\u0103n ph\u00f2ng d\u00f9ng cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd (gi\u00e1 c\u00f3 thu\u1ebf ho\u1eb7c ch\u01b0a c\u00f3 thu\u1ebf GTGT).<\/p>\n\n\n\n

– Chi ph\u00ed kh\u1ea5u hao TSC\u0110:<\/em> Ph\u1ea3n \u00e1nh chi ph\u00ed kh\u1ea5u hao TSC\u0110 d\u00f9ng chung cho HTX nh\u01b0: Nh\u00e0 c\u1eeda l\u00e0m vi\u1ec7c c\u1ee7a c\u00e1c ph\u00f2ng ban, kho t\u00e0ng, v\u1eadt ki\u1ebfn tr\u00fac, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i truy\u1ec1n d\u1eabn, m\u00e1y m\u00f3c thi\u1ebft b\u1ecb qu\u1ea3n l\u00fd d\u00f9ng cho b\u1ed9 ph\u1eadn v\u0103n ph\u00f2ng,…<\/p>\n\n\n\n

–<\/em> Thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed:<\/em> Ph\u1ea3n \u00e1nh chi ph\u00ed v\u1ec1 thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed nh\u01b0: thu\u1ebf m\u00f4n b\u00e0i, ti\u1ec1n thu\u00ea \u0111\u1ea5t,… v\u00e0 c\u00e1c kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed kh\u00e1c.<\/p>\n\n\n\n

– Chi ph\u00ed d\u1ef1 ph\u00f2ng:<\/em> Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a HTX.<\/p>\n\n\n\n

–<\/em> Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i:<\/em> Ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i ph\u1ee5c v\u1ee5 cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd HTX nh\u01b0 \u0111i\u1ec7n, n\u01b0\u1edbc, \u0111i\u1ec7n tho\u1ea1i\u2026 c\u1ee7a b\u1ed9 ph\u1eadn v\u0103n ph\u00f2ng.<\/p>\n\n\n\n

– Chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c: <\/em>Ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed kh\u00e1c thu\u1ed9c qu\u1ea3n l\u00fd chung c\u1ee7a HTX, ngo\u00e0i c\u00e1c chi ph\u00ed n\u00eau tr\u00ean, nh\u01b0: Chi ph\u00ed h\u1ed9i ngh\u1ecb, ti\u1ebfp kh\u00e1ch, c\u00f4ng t\u00e1c ph\u00ed, t\u00e0u xe, kho\u1ea3n chi cho lao \u0111\u1ed9ng n\u1eef,…<\/p>\n\n\n\n

          2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh.<\/strong><\/p>\n\n\n\n

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

– C\u00e1c chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh ph\u00e1t sinh trong k\u1ef3;<\/p>\n\n\n\n

– S\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i (Ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp k\u1ef3 n\u00e0y l\u1edbn h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 l\u1eadp k\u1ef3 tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft).<\/p>\n\n\n\n

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

– C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh;<\/p>\n\n\n\n

– Ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i (ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp k\u1ef3 n\u00e0y nh\u1ecf h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 l\u1eadp k\u1ef3 tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft);<\/p>\n\n\n\n

– K\u1ebft chuy\u1ec3n chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh v\u00e0o T\u00e0i kho\u1ea3n 911 “X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh”.<\/p>\n\n\n\n

T\u00e0i kho\u1ea3n 642 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 642 c\u00f3 th\u1ec3 m\u1edf chi ti\u1ebft theo n\u1ed9i dung chi ph\u00ed, y\u1ebfu t\u1ed1 chi ph\u00ed.<\/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. Ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, ph\u1ee5 c\u1ea5p v\u00e0 c\u00e1c kho\u1ea3n kh\u00e1c ph\u1ea3i tr\u1ea3 cho nh\u00e2n vi\u00ean b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng, b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd HTX, tr\u00edch b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, b\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 kh\u00e1c (nh\u01b0 b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n…) c\u1ee7a nh\u00e2n vi\u00ean ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho qu\u00e1 tr\u00ecnh b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd HTX, 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 c\u00e1c TK 334, 335.<\/p>\n\n\n\n

3.2. Gi\u00e1 tr\u1ecb v\u1eadt li\u1ec7u xu\u1ea5t d\u00f9ng, ho\u1eb7c mua v\u00e0o s\u1eed d\u1ee5ng ngay cho b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng, b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd HTX nh\u01b0: x\u0103ng, d\u1ea7u, m\u1ee1 \u0111\u1ec3 ch\u1ea1y xe, v\u1eadt li\u1ec7u d\u00f9ng cho s\u1eeda ch\u1eefa TSC\u0110 chung c\u1ee7a HTX,…, 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 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb)<\/p>\n\n\n\n

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

                   C\u00f3 c\u00e1c TK 111, 112, 242, 331,…<\/p>\n\n\n\n

3.3. Tr\u1ecb gi\u00e1 d\u1ee5ng c\u1ee5, \u0111\u1ed3 d\u00f9ng v\u0103n ph\u00f2ng xu\u1ea5t d\u00f9ng ho\u1eb7c mua v\u1ec1 s\u1eed d\u1ee5ng ngay cho b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng, b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd HTX kh\u00f4ng qua nh\u1eadp kho \u0111\u01b0\u1ee3c t\u00ednh tr\u1ef1c ti\u1ebfp m\u1ed9t l\u1ea7n v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh c\u1ee7a HTX, 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 152 – V\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5<\/p>\n\n\n\n

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

3.4. Tr\u00edch kh\u1ea5u hao TSC\u0110 d\u00f9ng cho qu\u1ea3n l\u00fd chung c\u1ee7a HTX cho b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng nh\u01b0: Nh\u00e0 c\u1eeda, v\u1eadt ki\u1ebfn tr\u00fac, kho t\u00e0ng, thi\u1ebft b\u1ecb truy\u1ec1n d\u1eabn,…, 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 214 – Hao m\u00f2n TSC\u0110.<\/p>\n\n\n\n

3.5. L\u1ec7 ph\u00ed m\u00f4n b\u00e0i, ti\u1ec1n thu\u00ea \u0111\u1ea5t,… ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc, 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 333 – Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc.<\/p>\n\n\n\n

3.6. L\u1ec7 ph\u00ed giao th\u00f4ng, l\u1ec7 ph\u00ed qua c\u1ea7u, ph\u00e0 ph\u1ea3i n\u1ed9p, 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 c\u00e1c TK 111, 112.<\/p>\n\n\n\n

3.7. K\u1ebf to\u00e1n d\u1ef1 ph\u00f2ng c\u00e1c kho\u1ea3n ph\u1ea3i thu kh\u00f3 \u0111\u00f2i khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh:<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i ph\u1ea3i tr\u00edch l\u1eadp k\u1ef3 n\u00e0y l\u1edbn h\u01a1n s\u1ed1 \u0111\u00e3 tr\u00edch l\u1eadp t\u1eeb k\u1ef3 tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft, k\u1ebf to\u00e1n tr\u00edch l\u1eadp b\u1ed5 sung ph\u1ea7n ch\u00eanh l\u1ec7ch, 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 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n.<\/p>\n\n\n\n

– Tr\u01b0\u1eddng h\u1ee3p s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i ph\u1ea3i tr\u00edch l\u1eadp k\u1ef3 n\u00e0y nh\u1ecf h\u01a1n s\u1ed1 \u0111\u00e3 tr\u00edch l\u1eadp t\u1eeb k\u1ef3 tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft, k\u1ebf to\u00e1n ho\u00e0n nh\u1eadp ph\u1ea7n ch\u00eanh l\u1ec7ch, ghi:<\/p>\n\n\n\n

N\u1ee3 TK 229 – D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n<\/p>\n\n\n\n

                   C\u00f3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh.<\/p>\n\n\n\n

3.8. Ti\u1ec1n \u0111i\u1ec7n tho\u1ea1i, \u0111i\u1ec7n, n\u01b0\u1edbc mua ngo\u00e0i ph\u1ea3i tr\u1ea3, chi ph\u00ed s\u1eeda ch\u1eefa TSC\u0110 d\u00f9ng cho qu\u1ea3n l\u00fd kinh doanh m\u1ed9t l\u1ea7n v\u1edbi gi\u00e1 tr\u1ecb nh\u1ecf, 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, 331, 335,…<\/p>\n\n\n\n

3.9. Chi ph\u00ed ph\u00e1t sinh v\u1ec1 h\u1ed9i ngh\u1ecb, ti\u1ebfp kh\u00e1ch, chi cho lao \u0111\u1ed9ng n\u1eef, chi cho nghi\u00ean c\u1ee9u, \u0111\u00e0o t\u1ea1o v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd kh\u00e1c, 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 \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb thu\u1ebf)<\/p>\n\n\n\n

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

           3.10. \u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 s\u1eed d\u1ee5ng cho m\u1ee5c \u0111\u00edch b\u00e1n h\u00e0ng, qu\u1ea3n l\u00fd HTX, 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 156 – Th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a (xu\u1ea5t kho th\u00e0nh ph\u1ea9m, h\u00e0ng ho\u00e1).<\/p>\n\n\n\n

           3.11. Khi ph\u00e1t sinh c\u00e1c kho\u1ea3n ghi gi\u1ea3m chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed HTX, ghi:<\/p>\n\n\n\n

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

C\u00f3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh.<\/p>\n\n\n\n

          3.12. Khi xu\u1ea5t s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 d\u00f9ng \u0111\u1ec3 bi\u1ebfu, t\u1eb7ng cho kh\u00e1ch h\u00e0ng b\u00ean ngo\u00e0i HTX, 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 156 – Th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a.<\/p>\n\n\n\n

          3.13. Hoa h\u1ed3ng b\u00e1n h\u00e0ng m\u00e0 HTX l\u00e0 b\u00ean giao \u0111\u1ea1i l\u00fd ph\u1ea3i tr\u1ea3 cho b\u00ean nh\u1eadn \u0111\u1ea1i l\u00fd, 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<\/p>\n\n\n\n

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

 3.14. Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh t\u00ednh v\u00e0o T\u00e0i kho\u1ea3n 911 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh trong k\u1ef3, ghi:<\/p>\n\n\n\n

          N\u1ee3 TK 911 – X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh<\/p>\n\n\n\n

                   C\u00f3 TK 642 – Chi ph\u00ed qu\u1ea3n l\u00fd 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 c\u00e1c kho\u1ea3n chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh bao g\u1ed3m chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd HTX: Chi ph\u00ed b\u00e1n h\u00e0ng bao g\u1ed3m c\u00e1c chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng … <\/p>\n","protected":false},"author":156,"featured_media":1013,"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":[45],"class_list":["post-1379","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ban-tin-hop-tac-xa","category-thong-tu-24-2017-tt-btc","tag-tai-khoan-642-hop-tac-xa","grid-sizer"],"_links":{"self":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1379","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=1379"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1379\/revisions"}],"predecessor-version":[{"id":1380,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/1379\/revisions\/1380"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/1013"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=1379"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=1379"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=1379"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}