{"id":234838,"date":"2024-11-12T16:28:31","date_gmt":"2024-11-12T09:28:31","guid":{"rendered":"https:\/\/gtax.vn\/?p=234838"},"modified":"2024-11-26T10:19:01","modified_gmt":"2024-11-26T03:19:01","slug":"ke-toan-kho","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/ke-toan-kho\/","title":{"rendered":"C\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n kho"},"content":{"rendered":"<p><span style=\"color: #000000;\">Qu\u1ea3n l\u00fd kho hi\u1ec7u qu\u1ea3 b\u1eaft \u0111\u1ea7u t\u1eeb vi\u1ec7c hi\u1ec3u r\u00f5 c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n kho. C\u00e1c t\u00e0i kho\u1ea3n n\u00e0y gi\u00fap b\u1ea1n ki\u1ec3m so\u00e1t v\u00e0 theo d\u00f5i t\u00ecnh h\u00ecnh kho h\u00e0ng ch\u00ednh x\u00e1c. Gtax \u0111\u00e3 t\u1ed5ng h\u1ee3p th\u00f4ng tin chi ti\u1ebft v\u1ec1 c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n kho. Vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c t\u00e0i kho\u1ea3n n\u00e0y s\u1ebd gi\u00fap b\u1ea1n t\u1ed1i \u01b0u h\u00f3a quy tr\u00ecnh qu\u1ea3n l\u00fd kho. H\u00e3y c\u00f9ng t\u00ecm hi\u1ec3u th\u00eam \u0111\u1ec3 n\u00e2ng cao kh\u1ea3 n\u0103ng ki\u1ec3m so\u00e1t t\u00e0i s\u1ea3n kho c\u1ee7a b\u1ea1n.<\/span><\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-light-blue ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">M\u1ee5c L\u1ee5c<\/p>\n<span class=\"ez-toc-title-toggle\"><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/gtax.vn\/english\/ke-toan-kho\/#1_Ke_toan_kho_la_gi\" >1. K\u1ebf to\u00e1n kho l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gtax.vn\/english\/ke-toan-kho\/#2_Nhiem_vu_cua_ke_toan_kho_bao_gom_nhung_gi\" >2. Nhi\u1ec7m v\u1ee5 c\u1ee7a k\u1ebf to\u00e1n kho bao g\u1ed3m nh\u1eefng g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gtax.vn\/english\/ke-toan-kho\/#3_Cac_tai_khoan_lien_quan_den_ke_toan_kho\" >3. C\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n kho<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gtax.vn\/english\/ke-toan-kho\/#31_Tai_khoan_151_%E2%80%93_Hang_mua_dang_di_duong\" >3.1. T\u00e0i kho\u1ea3n 151 \u2013 H\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gtax.vn\/english\/ke-toan-kho\/#32_Tai_khoan_152_%E2%80%93_Nguyen_lieu_vat_lieu\" >3.2 T\u00e0i kho\u1ea3n 152 \u2013 Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/gtax.vn\/english\/ke-toan-kho\/#33_Tai_khoan_153_%E2%80%93_Cong_cu_dung_cu\" >3.3. T\u00e0i kho\u1ea3n 153 \u2013 C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/gtax.vn\/english\/ke-toan-kho\/#34_Tai_khoan_154_%E2%80%93_Chi_phi_san_xuat_kinh_doanh_do_dang\" >3.4. T\u00e0i kho\u1ea3n 154 \u2013 Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/gtax.vn\/english\/ke-toan-kho\/#35_Tai_khoan_155_%E2%80%93_Thanh_pham\" >3.5. T\u00e0i kho\u1ea3n 155 \u2013 Th\u00e0nh ph\u1ea9m<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/gtax.vn\/english\/ke-toan-kho\/#36_Tai_khoan_156_%E2%80%93_Hang_hoa\" >3.6. T\u00e0i kho\u1ea3n 156 \u2013 H\u00e0ng h\u00f3a<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/gtax.vn\/english\/ke-toan-kho\/#37_Tai_khoan_157_%E2%80%93_Hang_gui_di_ban\" >3.7. T\u00e0i kho\u1ea3n 157 \u2013 H\u00e0ng g\u1eedi \u0111i b\u00e1n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/gtax.vn\/english\/ke-toan-kho\/#38_Tai_khoan_158_%E2%80%93_Hang_hoa_kho_bao_thue\" >3.8. T\u00e0i kho\u1ea3n 158 \u2013 H\u00e0ng h\u00f3a kho b\u1ea3o thu\u1ebf<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"1_Ke_toan_kho_la_gi\"><\/span><span style=\"color: #000000;\"><span id=\"1_Ke_toan_kho_la_gi\" class=\"ez-toc-section\"><\/span>1. K\u1ebf to\u00e1n kho l\u00e0 g\u00ec?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">K\u1ebf to\u00e1n kho theo d\u00f5i v\u00e0 ki\u1ec3m tra ho\u1ea1t \u0111\u1ed9ng xu\u1ea5t nh\u1eadp h\u00e0ng h\u00f3a. H\u1ecd c\u0169ng ki\u1ec3m so\u00e1t h\u00e0ng t\u1ed3n kho v\u00e0 qu\u1ea3n l\u00fd ch\u1ee9ng t\u1eeb. C\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n kho \u0111\u1ea3m b\u1ea3o s\u1ed1 l\u01b0\u1ee3ng v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng s\u1ea3n ph\u1ea9m. \u0110i\u1ec1u n\u00e0y gi\u00fap h\u1ea1n ch\u1ebf t\u00ecnh tr\u1ea1ng th\u1ea5t tho\u00e1t h\u00e0ng h\u00f3a. Thu\u1eadt ng\u1eef \u201ck\u1ebf to\u00e1n kho\u201d v\u00e0 \u201cth\u1ee7 kho\u201d d\u1ec5 g\u00e2y nh\u1ea7m l\u1eabn. Hai vai tr\u00f2 n\u00e0y c\u00f3 s\u1ef1 li\u00ean k\u1ebft ch\u1eb7t ch\u1ebd trong c\u00f4ng vi\u1ec7c. \u1ede doanh nghi\u1ec7p nh\u1ecf, m\u1ed9t ng\u01b0\u1eddi c\u00f3 th\u1ec3 l\u00e0m c\u1ea3 hai v\u1ecb tr\u00ed. Tuy nhi\u00ean, \u1edf doanh nghi\u1ec7p l\u1edbn, hai ch\u1ee9c danh n\u00e0y th\u01b0\u1eddng t\u00e1ch ri\u00eang. M\u1ed7i ng\u01b0\u1eddi s\u1ebd ph\u1ee5 tr\u00e1ch m\u1ed9t m\u1ea3ng c\u00f4ng vi\u1ec7c \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd kho.<\/span><\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-234839 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/ke-toan-kho-la-gi.webp\" alt=\"1. K\u1ebf to\u00e1n kho l\u00e0 g\u00ec?\" width=\"600\" height=\"400\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/ke-toan-kho-la-gi.webp 600w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/ke-toan-kho-la-gi-300x200.webp 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"2_Nhiem_vu_cua_ke_toan_kho_bao_gom_nhung_gi\"><\/span><span style=\"color: #000000;\"><span id=\"2_Nhiem_vu_cua_ke_toan_kho_bao_gom\" class=\"ez-toc-section\"><\/span>2. Nhi\u1ec7m v\u1ee5 c\u1ee7a k\u1ebf to\u00e1n kho bao g\u1ed3m nh\u1eefng g\u00ec?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">Hi\u1ec3u r\u00f5 nhi\u1ec7m v\u1ee5 c\u1ee7a k\u1ebf to\u00e1n kho gi\u00fap qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n v\u00e0 h\u00e0ng h\u00f3a hi\u1ec7u qu\u1ea3. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c nhi\u1ec7m v\u1ee5 ch\u00ednh c\u1ee7a k\u1ebf to\u00e1n kho:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">X\u00e1c minh t\u00ednh h\u1ee3p l\u1ec7 c\u1ee7a c\u00e1c h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n nh\u1eadp ho\u1eb7c xu\u1ea5t kho.<\/span><\/li>\n<li><span style=\"color: #000000;\">Ghi ch\u00e9p, theo d\u00f5i vi\u1ec7c nh\u1eadp xu\u1ea5t kho, \u0111\u1ea3m b\u1ea3o chi ph\u00ed v\u00e0 s\u1ef1 ki\u1ec7n c\u00f4ng tr\u00ecnh ch\u00ednh x\u00e1c.<\/span><\/li>\n<li><span style=\"color: #000000;\">Ph\u1ed1i h\u1ee3p v\u1edbi k\u1ebf to\u00e1n c\u00f4ng n\u1ee3 \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u ph\u00e1t sinh h\u00e0ng ng\u00e0y, \u0111\u1ea3m b\u1ea3o t\u00ednh nh\u1ea5t qu\u00e1n.<\/span><\/li>\n<li><span style=\"color: #000000;\">X\u00e1c nh\u1eadn k\u1ebft qu\u1ea3 ki\u1ec3m \u0111\u1ebfm, giao nh\u1eadn h\u00f3a \u0111\u01a1n v\u00e0 ch\u1ee9ng t\u1eeb, ghi ch\u00e9p s\u1ed5 s\u00e1ch \u0111\u00fang quy \u0111\u1ecbnh.<\/span><\/li>\n<li><span style=\"color: #000000;\">L\u1eadp ch\u1ee9ng t\u1eeb nh\u1eadp xu\u1ea5t kho, h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng \u0111\u1ea7y \u0111\u1ee7 v\u00e0 ch\u00ednh x\u00e1c.<\/span><\/li>\n<li><span style=\"color: #000000;\">So\u1ea1n th\u1ea3o b\u00e1o c\u00e1o t\u1ed3n kho, b\u00e1o c\u00e1o nh\u1eadp xu\u1ea5t t\u1ed3n theo \u0111\u1ecbnh k\u1ef3 ho\u1eb7c y\u00eau c\u1ea7u.<\/span><\/li>\n<li><span style=\"color: #000000;\">Ki\u1ec3m so\u00e1t vi\u1ec7c nh\u1eadp xu\u1ea5t t\u1ed3n kho \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ed1 l\u01b0\u1ee3ng v\u00e0 ch\u1ea5t l\u01b0\u1ee3ng h\u00e0ng h\u00f3a.<\/span><\/li>\n<li><span style=\"color: #000000;\">Th\u1ef1c hi\u1ec7n ki\u1ec3m tra \u0111\u1ecbnh k\u1ef3 vi\u1ec7c ghi ch\u00e9p tr\u00ean th\u1ebb kho c\u1ee7a th\u1ee7 kho, \u0111\u1ea3m b\u1ea3o s\u1ef1 ch\u00ednh x\u00e1c.<\/span><\/li>\n<li><span style=\"color: #000000;\">Ki\u1ec3m tra xem th\u1ee7 kho c\u00f3 tu\u00e2n th\u1ee7 \u0111\u00fang quy tr\u00ecnh, quy \u0111\u1ecbnh c\u1ee7a c\u00f4ng ty hay kh\u00f4ng.<\/span><\/li>\n<li><span style=\"color: #000000;\">\u0110\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u nh\u1eadp xu\u1ea5t gi\u1eefa th\u1ee7 kho v\u00e0 k\u1ebf to\u00e1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o s\u1ef1 ch\u00ednh x\u00e1c.<\/span><\/li>\n<li><span style=\"color: #000000;\">Tham gia c\u00f4ng t\u00e1c ki\u1ec3m k\u00ea kho \u0111\u1ecbnh k\u1ef3 ho\u1eb7c \u0111\u1ed9t xu\u1ea5t khi c\u00f3 y\u00eau c\u1ea7u t\u1eeb c\u00f4ng ty.<\/span><\/li>\n<li><span style=\"color: #000000;\">L\u1eadp bi\u00ean b\u1ea3n ki\u1ec3m k\u00ea, \u0111\u1ec1 xu\u1ea5t bi\u1ec7n ph\u00e1p x\u1eed l\u00fd n\u1ebfu c\u00f3 s\u1ef1 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed5 s\u00e1ch v\u00e0 th\u1ef1c t\u1ebf.<\/span><\/li>\n<li><span style=\"color: #000000;\">G\u1eedi ch\u1ee9ng t\u1eeb v\u00e0 b\u00e1o c\u00e1o k\u1ebf to\u00e1n cho c\u1ea5p tr\u00ean theo y\u00eau c\u1ea7u v\u00e0 quy \u0111\u1ecbnh c\u1ee7a c\u00f4ng ty.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">N\u1eafm v\u1eefng c\u00e1c nhi\u1ec7m v\u1ee5 c\u1ee7a k\u1ebf to\u00e1n kho gi\u00fap n\u00e2ng cao hi\u1ec7u qu\u1ea3 c\u00f4ng vi\u1ec7c. N\u00f3 c\u0169ng \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c trong qu\u1ea3n l\u00fd v\u00e0 ki\u1ec3m so\u00e1t h\u00e0ng h\u00f3a trong kho.<\/span><\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-234840 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/kE1BABF20toC3A1n20kho20vC3A020cC3B4ng20viE1BB87c20phE1BAA3i20lC3A0m.jpg\" alt=\"2. Nhi\u1ec7m v\u1ee5 c\u1ee7a k\u1ebf to\u00e1n kho bao g\u1ed3m nh\u1eefng g\u00ec?\" width=\"900\" height=\"590\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/kE1BABF20toC3A1n20kho20vC3A020cC3B4ng20viE1BB87c20phE1BAA3i20lC3A0m.jpg 900w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/kE1BABF20toC3A1n20kho20vC3A020cC3B4ng20viE1BB87c20phE1BAA3i20lC3A0m-300x197.jpg 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/kE1BABF20toC3A1n20kho20vC3A020cC3B4ng20viE1BB87c20phE1BAA3i20lC3A0m-768x503.jpg 768w\" sizes=\"(max-width: 900px) 100vw, 900px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"3_Cac_tai_khoan_lien_quan_den_ke_toan_kho\"><\/span><span style=\"color: #000000;\"><span id=\"3_Cac_tai_khoan_lien_quan_den_ke_toan_kho\" class=\"ez-toc-section\"><\/span>3. C\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n kho<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">Hi\u1ec3u r\u00f5 c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n kho r\u1ea5t quan tr\u1ecdng \u0111\u1ec3 qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh hi\u1ec7u qu\u1ea3. Gtax \u0111\u00e3 t\u1ed5ng h\u1ee3p chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n n\u00e0y. H\u00e3y c\u00f9ng t\u00ecm hi\u1ec3u \u0111\u1ec3 n\u1eafm b\u1eaft c\u00e1ch th\u1ee9c ho\u1ea1t \u0111\u1ed9ng v\u00e0 qu\u1ea3n l\u00fd kho ch\u00ednh x\u00e1c.<\/span><\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-234841 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/ke-toan-kho.png.webp\" alt=\"3. C\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n kho\" width=\"600\" height=\"405\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/ke-toan-kho.png.webp 600w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/ke-toan-kho.png-300x203.webp 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/p>\n<p><span style=\"color: #000000;\"><a href=\"https:\/\/gtax.vn\/english\/tai-khoan-hang-ton-kho\/\">C\u00e1c t\u00e0i kho\u1ea3n h\u00e0ng t\u1ed3n kho<\/a> thu\u1ed9c nh\u00f3m t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC v\u00e0 Th\u00f4ng t\u01b0 133\/2016\/TT-BTC g\u1ed3m:<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"31_Tai_khoan_151_%E2%80%93_Hang_mua_dang_di_duong\"><\/span><span style=\"color: #000000;\">3.1. T\u00e0i kho\u1ea3n 151 \u2013 H\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\"><strong>K\u1ebft c\u1ea5u t\u00e0i kho\u1ea3n 151<\/strong>:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>B\u00ean n\u1ee3<\/strong>: Tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a mua \u0111ang tr\u00ean \u0111\u01b0\u1eddng v\u1eadn chuy\u1ec3n.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>B\u00ean c\u00f3<\/strong>: Tr\u1ecb gi\u00e1 h\u00e0ng h\u00f3a \u0111\u00e3 nh\u1eadp kho ho\u1eb7c chuy\u1ec3n giao cho kh\u00e1ch h\u00e0ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a \u0111ang tr\u00ean \u0111\u01b0\u1eddng v\u1eadn chuy\u1ec3n, ch\u01b0a nh\u1eadp kho.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"32_Tai_khoan_152_%E2%80%93_Nguyen_lieu_vat_lieu\"><\/span><span style=\"color: #000000;\">3.2 T\u00e0i kho\u1ea3n 152 \u2013 Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\"><strong>K\u1ebft c\u1ea5u t\u00e0i kho\u1ea3n 152<\/strong>:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>B\u00ean n\u1ee3<\/strong>: Gi\u00e1 tr\u1ecb nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u t\u1ed3n kho v\u00e0o cu\u1ed1i k\u1ef3.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>B\u00ean c\u00f3<\/strong>: Gi\u00e1 tr\u1ecb nguy\u00ean li\u1ec7u xu\u1ea5t kho cho s\u1ea3n xu\u1ea5t ho\u1eb7c b\u00e1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n n\u00e0y theo d\u00f5i nguy\u00ean li\u1ec7u v\u00e0 v\u1eadt li\u1ec7u s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t ho\u1eb7c kinh doanh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"33_Tai_khoan_153_%E2%80%93_Cong_cu_dung_cu\"><\/span><span style=\"color: #000000;\">3.3. T\u00e0i kho\u1ea3n 153 \u2013 C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\"><strong>K\u1ebft c\u1ea5u t\u00e0i kho\u1ea3n 153<\/strong>:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>B\u00ean n\u1ee3<\/strong>: Gi\u00e1 tr\u1ecb c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 nh\u1eadp kho, bao g\u1ed3m mua, t\u1ef1 ch\u1ebf t\u1ea1o, ho\u1eb7c gia c\u00f4ng.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>B\u00ean c\u00f3<\/strong>: Gi\u00e1 tr\u1ecb c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 xu\u1ea5t kho ho\u1eb7c hao h\u1ee5t.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n n\u00e0y ghi nh\u1eadn c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 d\u00f9ng trong s\u1ea3n xu\u1ea5t ho\u1eb7c kinh doanh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"34_Tai_khoan_154_%E2%80%93_Chi_phi_san_xuat_kinh_doanh_do_dang\"><\/span><span style=\"color: #000000;\">3.4. T\u00e0i kho\u1ea3n 154 \u2013 Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\"><strong>K\u1ebft c\u1ea5u t\u00e0i kho\u1ea3n 154<\/strong>:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>B\u00ean n\u1ee3<\/strong>: Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, lao \u0111\u1ed9ng, v\u00e0 m\u00e1y m\u00f3c trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t d\u1edf dang.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>B\u00ean c\u00f3<\/strong>: Gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m \u0111\u00e3 ho\u00e0n th\u00e0nh, chuy\u1ec3n kho ho\u1eb7c b\u00e1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n n\u00e0y theo d\u00f5i chi ph\u00ed s\u1ea3n xu\u1ea5t d\u1edf dang ch\u01b0a ho\u00e0n th\u00e0nh.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"35_Tai_khoan_155_%E2%80%93_Thanh_pham\"><\/span><span style=\"color: #000000;\">3.5. T\u00e0i kho\u1ea3n 155 \u2013 Th\u00e0nh ph\u1ea9m<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\"><strong>K\u1ebft c\u1ea5u t\u00e0i kho\u1ea3n 155<\/strong>:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>B\u00ean n\u1ee3<\/strong>: Gi\u00e1 tr\u1ecb th\u00e0nh ph\u1ea9m nh\u1eadp kho ho\u1eb7c ph\u00e1t hi\u1ec7n th\u1eeba trong ki\u1ec3m k\u00ea.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>B\u00ean c\u00f3<\/strong>: Gi\u00e1 tr\u1ecb th\u00e0nh ph\u1ea9m xu\u1ea5t kho ho\u1eb7c hao h\u1ee5t.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n n\u00e0y theo d\u00f5i th\u00e0nh ph\u1ea9m trong kho sau khi s\u1ea3n xu\u1ea5t xong.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"36_Tai_khoan_156_%E2%80%93_Hang_hoa\"><\/span><span style=\"color: #000000;\">3.6. T\u00e0i kho\u1ea3n 156 \u2013 H\u00e0ng h\u00f3a<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\"><strong>K\u1ebft c\u1ea5u t\u00e0i kho\u1ea3n 156<\/strong>:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>B\u00ean n\u1ee3<\/strong>: Gi\u00e1 tr\u1ecb mua v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a, bao g\u1ed3m thu\u1ebf kh\u00f4ng ho\u00e0n l\u1ea1i v\u00e0 chi ph\u00ed thu mua.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>B\u00ean c\u00f3<\/strong>: Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a xu\u1ea5t kho b\u00e1n ho\u1eb7c chuy\u1ec3n giao cho c\u00e1c \u0111\u01a1n v\u1ecb.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ghi nh\u1eadn gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a trong kho.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"37_Tai_khoan_157_%E2%80%93_Hang_gui_di_ban\"><\/span><span style=\"color: #000000;\">3.7. T\u00e0i kho\u1ea3n 157 \u2013 H\u00e0ng g\u1eedi \u0111i b\u00e1n<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\"><strong>K\u1ebft c\u1ea5u t\u00e0i kho\u1ea3n 157<\/strong>:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>B\u00ean n\u1ee3<\/strong>: Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a g\u1eedi cho kh\u00e1ch h\u00e0ng ho\u1eb7c \u0111\u1ea1i l\u00fd nh\u01b0ng ch\u01b0a x\u00e1c nh\u1eadn b\u00e1n.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>B\u00ean c\u00f3<\/strong>: Gi\u00e1 tr\u1ecb h\u00e0ng \u0111\u00e3 b\u00e1n ho\u1eb7c tr\u1ea3 l\u1ea1i.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n n\u00e0y theo d\u00f5i h\u00e0ng h\u00f3a g\u1eedi \u0111i b\u00e1n nh\u01b0ng ch\u01b0a x\u00e1c nh\u1eadn ho\u00e0n t\u1ea5t giao d\u1ecbch.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"38_Tai_khoan_158_%E2%80%93_Hang_hoa_kho_bao_thue\"><\/span><span style=\"color: #000000;\">3.8. T\u00e0i kho\u1ea3n 158 \u2013 H\u00e0ng h\u00f3a kho b\u1ea3o thu\u1ebf<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\"><strong>K\u1ebft c\u1ea5u t\u00e0i kho\u1ea3n 158<\/strong>:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>B\u00ean n\u1ee3<\/strong>: Gi\u00e1 tr\u1ecb nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, th\u00e0nh ph\u1ea9m nh\u1eadp kho b\u1ea3o thu\u1ebf.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>B\u00ean c\u00f3<\/strong>: Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a xu\u1ea5t kho b\u1ea3o thu\u1ebf.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n n\u00e0y \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p c\u00f3 v\u1ed1n \u0111\u1ea7u t\u01b0 n\u01b0\u1edbc ngo\u00e0i s\u1ea3n xu\u1ea5t h\u00e0ng xu\u1ea5t kh\u1ea9u.<\/span><\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-234842 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/ke-toan-kho-la-gi-careerbuilder.jpg\" alt=\"3. C\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan \u0111\u1ebfn k\u1ebf to\u00e1n kho\" width=\"600\" height=\"398\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/ke-toan-kho-la-gi-careerbuilder.jpg 600w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/ke-toan-kho-la-gi-careerbuilder-300x199.jpg 300w\" sizes=\"(max-width: 600px) 100vw, 600px\" \/><\/p>\n<p><a href=\"https:\/\/gtax.vn\/english\/ke-toan-tron-goi\/\">D\u1ecbch v\u1ee5 k\u1ebf to\u00e1n tr\u1ecdn g\u00f3i t\u1ea1i Gtax<\/a> <span style=\"color: #000000;\">mang \u0111\u1ebfn gi\u1ea3i ph\u00e1p to\u00e0n di\u1ec7n cho doanh nghi\u1ec7p. Ch\u00fang t\u00f4i cung c\u1ea5p d\u1ecbch v\u1ee5 t\u1eeb ghi ch\u00e9p s\u1ed5 s\u00e1ch, l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ebfn quy\u1ebft to\u00e1n thu\u1ebf. \u0110\u1ed9i ng\u0169 k\u1ebf to\u00e1n chuy\u00ean nghi\u1ec7p c\u1ee7a Gtax \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c quy \u0111\u1ecbnh ph\u00e1p l\u00fd v\u00e0 t\u1ed1i \u01b0u chi ph\u00ed cho kh\u00e1ch h\u00e0ng. V\u1edbi kinh nghi\u1ec7m l\u00e2u n\u0103m, Gtax gi\u00fap doanh nghi\u1ec7p gi\u1ea3m thi\u1ec3u r\u1ee7i ro v\u00e0 n\u00e2ng cao hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh. D\u1ecbch v\u1ee5 c\u1ee7a ch\u00fang t\u00f4i ph\u00f9 h\u1ee3p v\u1edbi m\u1ecdi lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, t\u1eeb nh\u1ecf \u0111\u1ebfn l\u1edbn. Li\u00ean h\u1ec7 v\u1edbi ch\u00fang t\u00f4i qua hotline 0932.362.514 \u0111\u1ec3 \u0111\u01b0\u1ee3c t\u01b0 v\u1ea5n mi\u1ec5n ph\u00ed!<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>Qu\u1ea3n l\u00fd kho hi\u1ec7u qu\u1ea3 b\u1eaft \u0111\u1ea7u t\u1eeb vi\u1ec7c hi\u1ec3u r\u00f5 c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n kho. C\u00e1c t\u00e0i kho\u1ea3n n\u00e0y gi\u00fap b\u1ea1n ki\u1ec3m so\u00e1t v\u00e0 theo d\u00f5i t\u00ecnh h\u00ecnh kho h\u00e0ng ch\u00ednh x\u00e1c. Gtax \u0111\u00e3 t\u1ed5ng h\u1ee3p th\u00f4ng tin chi ti\u1ebft v\u1ec1 c\u00e1c t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n kho. Vi\u1ec7c n\u1eafm v\u1eefng c\u00e1c t\u00e0i kho\u1ea3n [&#8230;]\n","protected":false},"author":1,"featured_media":234841,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-234838","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-tin-tuc"],"_links":{"self":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/234838"}],"collection":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/comments?post=234838"}],"version-history":[{"count":3,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/234838\/revisions"}],"predecessor-version":[{"id":235431,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/234838\/revisions\/235431"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/234841"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=234838"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=234838"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=234838"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}