{"id":2794,"date":"2026-05-09T08:56:28","date_gmt":"2026-05-09T01:56:28","guid":{"rendered":"https:\/\/kthtx.vn\/?p=2794"},"modified":"2026-05-09T08:56:29","modified_gmt":"2026-05-09T01:56:29","slug":"hach-toan-thue-gia-cong","status":"publish","type":"post","link":"https:\/\/kthtx.vn\/index.php\/2026\/05\/09\/hach-toan-thue-gia-cong\/","title":{"rendered":"H\u1ea1ch to\u00e1n thu\u00ea gia c\u00f4ng"},"content":{"rendered":"\n<p>Quy tr\u00ecnh h\u1ea1ch to\u00e1n mua v\u1ea3i v\u1ec1 thu\u00ea gia c\u00f4ng<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Mua v\u1ea3i nh\u1eadp kho<\/li>\n\n\n\n<li>Thu\u00ea gia c\u00f4ng th\u00e0nh qu\u1ea7n \u00e1o<\/li>\n\n\n\n<li>B\u00e1n qu\u1ea7n \u00e1o<\/li>\n\n\n\n<li>Cu\u1ed1i n\u0103m k\u1ebft chuy\u1ec3n<\/li>\n<\/ul>\n\n\n\n<p>M\u00ecnh \u0111\u1ecbnh kho\u1ea3n \u0111\u1ea7y \u0111\u1ee7 nh\u01b0 sau:<\/p>\n\n\n\n<p><strong>1) Mua v\u1ea3i nh\u1eadp kho<\/strong><\/p>\n\n\n\n<p>Khi mua nguy\u00ean v\u1eadt li\u1ec7u (v\u1ea3i) nh\u1eadp kho:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>N\u1ee3 TK 152 : Gi\u00e1 mua ch\u01b0a VAT<\/li>\n\n\n\n<li>N\u1ee3 TK 1331 : Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/li>\n\n\n\n<li>C\u00f3 TK 111\/112\/331 : T\u1ed5ng thanh to\u00e1n<\/li>\n<\/ul>\n\n\n\n<p>V\u00ed d\u1ee5:<\/p>\n\n\n\n<p>N\u1ee3 TK 152<\/p>\n\n\n\n<p>N\u1ee3 TK 1331<\/p>\n\n\n\n<p>&nbsp; &nbsp;&nbsp;C\u00f3 TK 111\/112\/331<\/p>\n\n\n\n<p>Trong h\u00ecnh b\u1ea1n \u0111ang ghi ng\u01b0\u1ee3c chi\u1ec1u r\u1ed3i nh\u00e9.<\/p>\n\n\n\n<p><strong>2) Xu\u1ea5t v\u1ea3i thu\u00ea gia c\u00f4ng ngo\u00e0i<\/strong><\/p>\n\n\n\n<p><strong>a) Xu\u1ea5t v\u1ea3i giao cho \u0111\u01a1n v\u1ecb gia c\u00f4ng<\/strong><\/p>\n\n\n\n<p>V\u1ea3i v\u1eabn thu\u1ed9c doanh nghi\u1ec7p n\u00ean theo d\u00f5i \u1edf h\u00e0ng g\u1eedi gia c\u00f4ng:<\/p>\n\n\n\n<p>N\u1ee3 TK 154<\/p>\n\n\n\n<p>&nbsp; &nbsp;&nbsp;C\u00f3 TK 152<\/p>\n\n\n\n<p>(ho\u1eb7c m\u1edf chi ti\u1ebft 154 \u2013 chi ph\u00ed thu\u00ea gia c\u00f4ng)<\/p>\n\n\n\n<p><strong>b) Ti\u1ec1n thu\u00ea gia c\u00f4ng ph\u1ea3i tr\u1ea3<\/strong><\/p>\n\n\n\n<p>Khi nh\u1eadn h\u00f3a \u0111\u01a1n gia c\u00f4ng:<\/p>\n\n\n\n<p>N\u1ee3 TK 154<\/p>\n\n\n\n<p>N\u1ee3 TK 1331<\/p>\n\n\n\n<p>&nbsp; &nbsp;&nbsp;C\u00f3 TK 111\/112\/331<\/p>\n\n\n\n<p>Ch\u1ed7 \u201cN\u1ee3 TK ?\u201d trong h\u00ecnh ch\u00ednh l\u00e0:<\/p>\n\n\n\n<p>N\u1ee3 TK 154<\/p>\n\n\n\n<p>V\u00ec chi ph\u00ed gia c\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m.<\/p>\n\n\n\n<p><strong>c) Nh\u1eadp l\u1ea1i qu\u1ea7n \u00e1o sau gia c\u00f4ng ho\u00e0n th\u00e0nh<\/strong><\/p>\n\n\n\n<p>Khi nh\u1eadn th\u00e0nh ph\u1ea9m nh\u1eadp kho:<\/p>\n\n\n\n<p>N\u1ee3 TK 155<\/p>\n\n\n\n<p>&nbsp; &nbsp;&nbsp;C\u00f3 TK 154<\/p>\n\n\n\n<p><strong>3) B\u00e1n qu\u1ea7n \u00e1o<\/strong><\/p>\n\n\n\n<p>Khi b\u00e1n s\u1ebd c\u00f3 2 b\u00fat to\u00e1n<\/p>\n\n\n\n<p><strong>a) Ghi nh\u1eadn doanh thu<\/strong><\/p>\n\n\n\n<p>N\u1ee3 TK 111\/112\/131<\/p>\n\n\n\n<p>&nbsp; &nbsp;&nbsp;C\u00f3 TK 511<\/p>\n\n\n\n<p>&nbsp; &nbsp;&nbsp;C\u00f3 TK 33311<\/p>\n\n\n\n<p>C\u00e1i n\u00e0y b\u1ea1n ghi \u0111\u00fang r\u1ed3i.<\/p>\n\n\n\n<p><strong>b) K\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n<\/strong><\/p>\n\n\n\n<p>Xu\u1ea5t kho qu\u1ea7n \u00e1o b\u00e1n:<\/p>\n\n\n\n<p>N\u1ee3 TK 632<\/p>\n\n\n\n<p>&nbsp; &nbsp;&nbsp;C\u00f3 TK 155<\/p>\n\n\n\n<p>Ch\u1ed7 \u201cC\u00f3 TK ?\u201d trong h\u00ecnh l\u00e0:<\/p>\n\n\n\n<p>C\u00f3 TK 155<\/p>\n\n\n\n<p><strong>4) Cu\u1ed1i n\u0103m k\u1ebft chuy\u1ec3n<\/strong><\/p>\n\n\n\n<p><strong>a) K\u1ebft chuy\u1ec3n doanh thu<\/strong><\/p>\n\n\n\n<p>N\u1ee3 TK 511<\/p>\n\n\n\n<p>&nbsp; &nbsp;&nbsp;C\u00f3 TK 911<\/p>\n\n\n\n<p><strong>b) K\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n<\/strong><\/p>\n\n\n\n<p>N\u1ee3 TK 911<\/p>\n\n\n\n<p>&nbsp; &nbsp;&nbsp;C\u00f3 TK 632<\/p>\n\n\n\n<p><strong>c) N\u1ebfu c\u00f3 chi ph\u00ed b\u00e1n h\u00e0ng<\/strong><\/p>\n\n\n\n<p>N\u1ee3 TK 911<\/p>\n\n\n\n<p>&nbsp; &nbsp;&nbsp;C\u00f3 TK 641<\/p>\n\n\n\n<p><strong>d) N\u1ebfu c\u00f3 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/strong><\/p>\n\n\n\n<p>N\u1ee3 TK 911<\/p>\n\n\n\n<p>&nbsp; &nbsp;&nbsp;C\u00f3 TK 642<\/p>\n\n\n\n<p><strong>e) X\u00e1c \u0111\u1ecbnh l\u1ee3i nhu\u1eadn<\/strong><\/p>\n\n\n\n<p><strong>N\u1ebfu l\u00e3i:<\/strong><\/p>\n\n\n\n<p>N\u1ee3 TK 911<\/p>\n\n\n\n<p>&nbsp; &nbsp;&nbsp;C\u00f3 TK 421<\/p>\n\n\n\n<p><strong>N\u1ebfu l\u1ed7:<\/strong><\/p>\n\n\n\n<p>N\u1ee3 TK 421<\/p>\n\n\n\n<p>&nbsp; &nbsp;&nbsp;C\u00f3 TK 911<\/p>\n\n\n\n<p><strong>T\u00f3m t\u1eaft lu\u1ed3ng nghi\u1ec7p v\u1ee5<\/strong><\/p>\n\n\n\n<p>Mua v\u1ea3i:<\/p>\n\n\n\n<p>152 \u2192 thu\u00ea gia c\u00f4ng \u2192 154 \u2192 th\u00e0nh ph\u1ea9m 155 \u2192 b\u00e1n \u2192 632<\/p>\n\n\n\n<p><strong>S\u01a1 \u0111\u1ed3 c\u1ef1c d\u1ec5 nh\u1edb<\/strong><\/p>\n\n\n\n<p>Mua v\u1ea3i:<\/p>\n\n\n\n<p>152<\/p>\n\n\n\n<p>Thu\u00ea gia c\u00f4ng:<\/p>\n\n\n\n<p>154<\/p>\n\n\n\n<p>Ho\u00e0n th\u00e0nh:<\/p>\n\n\n\n<p>155<\/p>\n\n\n\n<p>B\u00e1n h\u00e0ng:<\/p>\n\n\n\n<p>511 + 33311<\/p>\n\n\n\n<p>Gi\u00e1 v\u1ed1n:<\/p>\n\n\n\n<p>632<\/p>\n\n\n\n<p>Cu\u1ed1i n\u0103m:<\/p>\n\n\n\n<p>911 \u2192 421<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Quy tr\u00ecnh h\u1ea1ch to\u00e1n mua v\u1ea3i v\u1ec1 thu\u00ea gia c\u00f4ng M\u00ecnh \u0111\u1ecbnh kho\u1ea3n \u0111\u1ea7y \u0111\u1ee7 nh\u01b0 sau: 1) Mua v\u1ea3i nh\u1eadp kho Khi mua nguy\u00ean v\u1eadt li\u1ec7u (v\u1ea3i) nh\u1eadp kho: V\u00ed d\u1ee5: N\u1ee3 TK 152 N\u1ee3 TK 1331 &nbsp; &nbsp;&nbsp;C\u00f3 TK 111\/112\/331 Trong h\u00ecnh b\u1ea1n \u0111ang ghi ng\u01b0\u1ee3c chi\u1ec1u r\u1ed3i nh\u00e9. 2) Xu\u1ea5t v\u1ea3i thu\u00ea &hellip; <\/p>\n","protected":false},"author":1,"featured_media":2041,"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":[83],"tags":[265],"class_list":["post-2794","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ke-toan","tag-hach-toan-thue-gia-cong","grid-sizer"],"_links":{"self":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2794","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\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/comments?post=2794"}],"version-history":[{"count":1,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2794\/revisions"}],"predecessor-version":[{"id":2795,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/posts\/2794\/revisions\/2795"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media\/2041"}],"wp:attachment":[{"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/media?parent=2794"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/categories?post=2794"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kthtx.vn\/index.php\/wp-json\/wp\/v2\/tags?post=2794"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}