{"id":235060,"date":"2024-11-14T11:31:56","date_gmt":"2024-11-14T04:31:56","guid":{"rendered":"https:\/\/gtax.vn\/?p=235060"},"modified":"2025-04-17T17:10:18","modified_gmt":"2025-04-17T10:10:18","slug":"tai-khoan-156","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/tai-khoan-156\/","title":{"rendered":"[TK 156] T\u00e0i kho\u1ea3n 156"},"content":{"rendered":"<p><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n 156 \u2013 <strong>H\u00e0ng h\u00f3a<\/strong> l\u00e0 m\u1ed9t trong nh\u1eefng t\u00e0i kho\u1ea3n quan tr\u1ecdng trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n doanh nghi\u1ec7p, thu\u1ed9c nh\u00f3m t\u00e0i kho\u1ea3n t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng. T\u00e0i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a m\u00e0 doanh nghi\u1ec7p mua v\u00e0o \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c ti\u00eau th\u1ee5 tr\u1ef1c ti\u1ebfp. H\u00e0ng h\u00f3a t\u1ea1i t\u00e0i kho\u1ea3n 156 c\u00f3 th\u1ec3 bao g\u1ed3m c\u00e1c s\u1ea3n ph\u1ea9m ch\u01b0a qua ch\u1ebf bi\u1ebfn, s\u1ea3n ph\u1ea9m ho\u00e0n ch\u1ec9nh, ho\u1eb7c c\u00e1c v\u1eadt t\u01b0, nguy\u00ean li\u1ec7u m\u00e0 doanh nghi\u1ec7p d\u1ef1 \u0111\u1ecbnh b\u00e1n ra ho\u1eb7c ti\u00eau th\u1ee5.<\/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\/tai-khoan-156\/#1_Nguyen_tac_ke_toan_doi_voi_tai_khoan_156_%E2%80%93_Hang_hoa\" >1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi t\u00e0i kho\u1ea3n 156 \u2013 H\u00e0ng h\u00f3a<\/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\/tai-khoan-156\/#2_Ket_cau_va_noi_dung_phan_anh_cua_tai_khoan_156_%E2%80%93_Hang_hoa\" >2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 156 \u2013 H\u00e0ng h\u00f3a<\/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\/tai-khoan-156\/#3_Phuong_phap_ke_toan_doi_voi_mot_so_giao_dich_kinh_te_chu_yeu_cua_tai_khoan_156_%E2%80%93_Hang_hoa\" >3. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu c\u1ee7a t\u00e0i kho\u1ea3n 156 \u2013 H\u00e0ng h\u00f3a<\/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\/tai-khoan-156\/#31_Truong_hop_doanh_nghiep_hach_toan_hang_hoa_ton_kho_theo_phuong_phap_ke_khai_thuong_xuyen\" >3.1. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p h\u1ea1ch to\u00e1n h\u00e0ng h\u00f3a t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean<\/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\/tai-khoan-156\/#32_Hach_toan_theo_phuong_phap_kiem_ke_dinh_ky\" >3.2. H\u1ea1ch to\u00e1n theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3:<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"1_Nguyen_tac_ke_toan_doi_voi_tai_khoan_156_%E2%80%93_Hang_hoa\"><\/span><span id=\"1_Nguyen_tac_ke_toan_doi_voi_tai_khoan_156_-_Hang_hoa\" style=\"color: #000000;\">1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi t\u00e0i kho\u1ea3n 156 \u2013 H\u00e0ng h\u00f3a<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\"><strong>a)<\/strong> T\u00e0i kho\u1ea3n 156 l\u00e0 t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c doanh nghi\u1ec7p s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u1ea3n \u00e1nh tr\u1ecb gi\u00e1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m c\u1ee7a c\u00e1c lo\u1ea1i h\u00e0ng h\u00f3a, bao g\u1ed3m: h\u00e0ng h\u00f3a t\u1ea1i c\u00e1c kho, qu\u1ea7y h\u00e0ng, v\u00e0 h\u00e0ng h\u00f3a b\u1ea5t \u0111\u1ed9ng s\u1ea3n. H\u00e0ng h\u00f3a \u1edf \u0111\u00e2y bao g\u1ed3m c\u00e1c v\u1eadt t\u01b0, s\u1ea3n ph\u1ea9m m\u00e0 doanh nghi\u1ec7p mua v\u1ec1 v\u1edbi m\u1ee5c \u0111\u00edch b\u00e1n (b\u00e1n bu\u00f4n ho\u1eb7c b\u00e1n l\u1ebb). Trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a \u0111\u1ec3 v\u1eeba b\u00e1n, v\u1eeba d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh m\u00e0 kh\u00f4ng ph\u00e2n bi\u1ec7t r\u00f5 r\u00e0ng gi\u1eefa hai m\u1ee5c \u0111\u00edch n\u00e0y, th\u00ec v\u1eabn ph\u1ea3n \u00e1nh to\u00e0n b\u1ed9 v\u00e0o t\u00e0i kho\u1ea3n 156 \u2013 H\u00e0ng h\u00f3a.<\/span><\/p>\n<p><span style=\"color: #000000;\">Trong c\u00e1c giao d\u1ecbch xu\u1ea5t nh\u1eadp kh\u1ea9u \u1ee7y th\u00e1c, t\u00e0i kho\u1ea3n 156 ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng t\u1ea1i b\u00ean giao \u1ee7y th\u00e1c, kh\u00f4ng s\u1eed d\u1ee5ng t\u1ea1i b\u00ean nh\u1eadn \u1ee7y th\u00e1c (b\u00ean nh\u1eadn gi\u1eef h\u1ed9). Mua, b\u00e1n h\u00e0ng h\u00f3a li\u00ean quan \u0111\u1ebfn giao d\u1ecbch b\u1eb1ng ngo\u1ea1i t\u1ec7 s\u1ebd \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo c\u00e1c quy \u0111\u1ecbnh t\u1ea1i \u0110i\u1ec1u 69 c\u1ee7a chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u1ec1 ch\u00eanh l\u1ec7ch t\u1ec9 gi\u00e1 h\u1ed1i \u0111o\u00e1i.<\/span><\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-235068 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/istockphoto-941410386-612x612-1.jpg\" alt=\"1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi t\u00e0i kho\u1ea3n 156 \u2013 H\u00e0ng h\u00f3a\" width=\"612\" height=\"408\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/istockphoto-941410386-612x612-1.jpg 612w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/istockphoto-941410386-612x612-1-300x200.jpg 300w\" sizes=\"(max-width: 612px) 100vw, 612px\" \/><\/p>\n<p><span style=\"color: #000000;\"><strong>b)<\/strong> C\u00e1c tr\u01b0\u1eddng h\u1ee3p sau kh\u00f4ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o t\u00e0i kho\u1ea3n 156 \u2013 H\u00e0ng h\u00f3a:<\/span><\/p>\n<p><span style=\"color: #000000;\">\u2013 H\u00e0ng h\u00f3a m\u00e0 doanh nghi\u1ec7p nh\u1eadn b\u00e1n h\u1ed9 ho\u1eb7c nh\u1eadn gi\u1eef h\u1ed9 cho c\u00e1c doanh nghi\u1ec7p kh\u00e1c.<\/span><\/p>\n<p><span style=\"color: #000000;\">\u2013 H\u00e0ng h\u00f3a m\u00e0 doanh nghi\u1ec7p mua v\u1ec1 \u0111\u1ec3 s\u1eed d\u1ee5ng cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh (ph\u1ea3i ghi v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n 152 \u2013 Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u ho\u1eb7c t\u00e0i kho\u1ea3n 153 \u2013 C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, v.v&#8230;).<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>c)<\/strong> K\u1ebf to\u00e1n nh\u1eadp, xu\u1ea5t, t\u1ed3n kho h\u00e0ng h\u00f3a tr\u00ean t\u00e0i kho\u1ea3n 156 ph\u1ea3i \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh theo nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c, theo quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n v\u1ec1 \u201cH\u00e0ng t\u1ed3n kho\u201d. Gi\u00e1 g\u1ed1c c\u1ee7a h\u00e0ng h\u00f3a 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 h\u00f3a t\u1eeb n\u01a1i mua v\u1ec1 kho doanh nghi\u1ec7p, chi ph\u00ed b\u1ea3o hi\u1ec3m, v.v&#8230;), thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (n\u1ebfu c\u00f3), thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng \u0111\u1ed1i v\u1edbi h\u00e0ng nh\u1eadp kh\u1ea9u (n\u1ebfu kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb). <\/span><\/p>\n<p><span style=\"color: #000000;\">\u2013 Gi\u00e1 g\u1ed1c c\u1ee7a h\u00e0ng h\u00f3a mua v\u00e0o ph\u1ea3i \u0111\u01b0\u1ee3c t\u00ednh ri\u00eang bi\u1ec7t theo t\u1eebng ngu\u1ed3n nh\u1eadp v\u00e0 ph\u1ea3i theo d\u00f5i, ph\u1ea3n \u00e1nh ri\u00eang bi\u1ec7t tr\u1ecb gi\u00e1 mua v\u00e0 chi ph\u00ed thu mua h\u00e0ng h\u00f3a.<\/span><\/p>\n<p><span style=\"color: #000000;\">\u2013 \u0110\u1ec3 t\u00ednh gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a t\u1ed3n kho, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng m\u1ed9t trong c\u00e1c ph\u01b0\u01a1ng ph\u00e1p sau:<\/span><\/p>\n<p><span style=\"color: #000000;\">+ Ph\u01b0\u01a1ng ph\u00e1<span class=\"hljs-selector-tag\">p<\/span> nh\u1ead<span class=\"hljs-selector-tag\">p<\/span> <span class=\"hljs-selector-tag\">tr<\/span>\u01b0\u1edbc \u2013 xu\u1ea5t <span class=\"hljs-selector-tag\">tr<\/span>\u01b0\u1edbc (FIFO); <\/span><\/p>\n<p><span style=\"color: #000000;\">+ Ph\u01b0\u01a1ng ph\u00e1<span class=\"hljs-selector-tag\">p<\/span> <span class=\"hljs-selector-tag\">th<\/span>\u1ef1c t\u1ebf \u0111\u00edch danh; <\/span><\/p>\n<p><span style=\"color: #000000;\">+ Ph\u01b0\u01a1ng ph\u00e1<span class=\"hljs-selector-tag\">p<\/span> <span class=\"hljs-selector-tag\">b<\/span>\u00ecnh qu\u00e2n gia quy\u1ec1n;<\/span><\/p>\n<p><span style=\"color: #000000;\">\u2013 \u0110\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 \u0111\u01a1n v\u1ecb c\u00f3 \u0111\u1eb7c th\u00f9 (v\u00ed d\u1ee5, c\u00e1c \u0111\u01a1n v\u1ecb kinh doanh si\u00eau th\u1ecb ho\u1eb7c c\u00e1c \u0111\u01a1n v\u1ecb t\u01b0\u01a1ng t\u1ef1), c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p 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. Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y th\u01b0\u1eddng \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng trong ng\u00e0nh b\u00e1n l\u1ebb \u0111\u1ec3 t\u00ednh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho khi c\u00f3 s\u1ed1 l\u01b0\u1ee3ng l\u1edbn m\u1eb7t h\u00e0ng thay \u0111\u1ed5i nhanh ch\u00f3ng v\u00e0 c\u00f3 l\u1ee3i nhu\u1eadn bi\u00ean t\u01b0\u01a1ng t\u1ef1. C\u00e1ch t\u00ednh n\u00e0y d\u1ef1a tr\u00ean gi\u00e1 b\u00e1n c\u1ee7a h\u00e0ng h\u00f3a tr\u1eeb \u0111i l\u1ee3i nhu\u1eadn bi\u00ean theo t\u1ef7 l\u1ec7 ph\u1ea7n tr\u0103m h\u1ee3p l\u00fd.<br \/>\n<\/span><\/p>\n<p><span style=\"color: #000000;\">\u2013 Chi ph\u00ed thu mua h\u00e0ng h\u00f3a trong k\u1ef3 \u0111\u01b0\u1ee3c t\u00ednh cho c\u1ea3 h\u00e0ng h\u00f3a ti\u00eau th\u1ee5 trong k\u1ef3 v\u00e0 h\u00e0ng h\u00f3a t\u1ed3n kho cu\u1ed1i k\u1ef3.<\/span><\/p>\n<p><span style=\"color: #000000;\">Doanh nghi\u1ec7p c\u00f3 th\u1ec3 ch\u1ecdn c\u00e1ch ph\u00e2n b\u1ed5 chi ph\u00ed thu mua h\u00e0ng h\u00f3a theo \u0111\u1eb7c \u0111i\u1ec3m v\u00e0 t\u00ecnh h\u00ecnh c\u1ee7a m\u00ecnh, nh\u01b0ng ph\u1ea3i \u0111\u1ea3m b\u1ea3o th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc nh\u1ea5t qu\u00e1n.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>d)<\/strong> Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a k\u00e8m theo s\u1ea3n ph\u1ea9m, ph\u1ee5 t\u00f9ng thay th\u1ebf (d\u1ef1 ph\u00f2ng cho vi\u1ec7c h\u1ecfng h\u00f3c), k\u1ebf to\u00e1n ph\u1ea3i x\u00e1c \u0111\u1ecbnh v\u00e0 ghi nh\u1eadn ri\u00eang gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, ph\u1ee5 t\u00f9ng thay th\u1ebf theo gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd. Gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a nh\u1eadp kho l\u00e0 gi\u00e1 \u0111\u00e3 tr\u1eeb \u0111i gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng thay th\u1ebf.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>e)<\/strong> K\u1ebf to\u00e1n chi ti\u1ebft h\u00e0ng h\u00f3a ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo t\u1eebng kho, t\u1eebng lo\u1ea1i v\u00e0 t\u1eebng nh\u00f3m h\u00e0ng h\u00f3a.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"2_Ket_cau_va_noi_dung_phan_anh_cua_tai_khoan_156_%E2%80%93_Hang_hoa\"><\/span><span id=\"2_Ket_cau_va_noi_dung_phan_anh_cua_tai_khoan_156_-_Hang_hoa\" style=\"color: #000000;\">2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 156 \u2013 H\u00e0ng h\u00f3a<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\"><strong>B\u00ean N\u1ee3 bao g\u1ed3m:<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">\u2013 Tr\u1ecb gi\u00e1 mua v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a theo h\u00f3a \u0111\u01a1n mua h\u00e0ng (bao g\u1ed3m c\u00e1c lo\u1ea1i thu\u1ebf kh\u00f4ng \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i);<\/span><\/p>\n<p><span style=\"color: #000000;\">\u2013 Chi ph\u00ed li\u00ean quan \u0111\u1ebfn vi\u1ec7c thu mua h\u00e0ng h\u00f3a;<\/span><\/p>\n<p><span style=\"color: #000000;\">\u2013 Tr\u1ecb gi\u00e1 c\u1ee7a h\u00e0ng h\u00f3a thu\u00ea ngo\u00e0i gia c\u00f4ng (bao g\u1ed3m gi\u00e1 mua v\u00e0o v\u00e0 chi ph\u00ed gia c\u00f4ng);<\/span><\/p>\n<p><span style=\"color: #000000;\">\u2013 Tr\u1ecb gi\u00e1 c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n nh\u01b0ng b\u1ecb ng\u01b0\u1eddi mua tr\u1ea3 l\u1ea1i;<\/span><\/p>\n<p><span style=\"color: #000000;\">\u2013 Tr\u1ecb gi\u00e1 c\u1ee7a h\u00e0ng h\u00f3a ph\u00e1t hi\u1ec7n th\u1eeba khi ki\u1ec3m k\u00ea;<\/span><\/p>\n<p><span style=\"color: #000000;\">\u2013 K\u1ebft chuy\u1ec3n gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng h\u00f3a t\u1ed3n kho cu\u1ed1i k\u1ef3 (tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3);<\/span><\/p>\n<p><span style=\"color: #000000;\">\u2013 Tr\u1ecb gi\u00e1 c\u1ee7a h\u00e0ng h\u00f3a b\u1ea5t \u0111\u1ed9ng s\u1ea3n mua v\u00e0o ho\u1eb7c chuy\u1ec3n t\u1eeb b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>B\u00ean C\u00f3 bao g\u1ed3m:<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">\u2013 Tr\u1ecb gi\u00e1 c\u1ee7a h\u00e0ng h\u00f3a xu\u1ea5t kho \u0111\u1ec3 b\u00e1n, giao \u0111\u1ea1i l\u00fd, giao cho doanh nghi\u1ec7p ph\u1ee5 thu\u1ed9c; thu\u00ea ngo\u00e0i gia c\u00f4ng, ho\u1eb7c s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh;<\/span><\/p>\n<p><span style=\"color: #000000;\">\u2013 Chi ph\u00ed thu mua ph\u00e2n b\u1ed5 cho h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n trong k\u1ef3;<\/span><\/p>\n<p><span style=\"color: #000000;\">\u2013 Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i h\u00e0ng mua m\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng;<\/span><\/p>\n<p><span style=\"color: #000000;\">\u2013 C\u00e1c kho\u1ea3n gi\u1ea3m gi\u00e1 h\u00e0ng mua m\u00e0 doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng;<\/span><\/p>\n<p><span style=\"color: #000000;\">\u2013 Tr\u1ecb gi\u00e1 c\u1ee7a h\u00e0ng h\u00f3a tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi b\u00e1n;<\/span><\/p>\n<p><span style=\"color: #000000;\">\u2013 Tr\u1ecb gi\u00e1 c\u1ee7a h\u00e0ng h\u00f3a ph\u00e1t hi\u1ec7n thi\u1ebfu khi ki\u1ec3m k\u00ea;<\/span><\/p>\n<p><span style=\"color: #000000;\">\u2013 K\u1ebft chuy\u1ec3n gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng h\u00f3a t\u1ed3n kho \u0111\u1ea7u k\u1ef3 (tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3);<\/span><\/p>\n<p><span style=\"color: #000000;\">\u2013 Tr\u1ecb gi\u00e1 c\u1ee7a h\u00e0ng h\u00f3a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u00e3 b\u00e1n ho\u1eb7c chuy\u1ec3n th\u00e0nh b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, b\u1ea5t \u0111\u1ed9ng s\u1ea3n ch\u1ee7 s\u1edf h\u1eefu s\u1eed d\u1ee5ng ho\u1eb7c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>S\u1ed1 d\u01b0 b\u00ean N\u1ee3 bao g\u1ed3m:<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">\u2013 Tr\u1ecb gi\u00e1 mua v\u00e0o c\u1ee7a h\u00e0ng h\u00f3a t\u1ed3n kho;<\/span><\/p>\n<p><span style=\"color: #000000;\">\u2013 Chi ph\u00ed thu mua c\u1ee7a h\u00e0ng h\u00f3a t\u1ed3n kho.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n 156 \u2013 H\u00e0ng h\u00f3a c\u00f3 3 t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">\u2013 <strong>T\u00e0i kho\u1ea3n 1561 \u2013 Gi\u00e1 mua h\u00e0ng h\u00f3a:<\/strong> Ph\u1ea3n \u00e1nh tr\u1ecb gi\u00e1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng c\u1ee7a h\u00e0ng h\u00f3a \u0111\u00e3 mua v\u00e0o v\u00e0 nh\u1eadp kho (t\u00ednh theo tr\u1ecb gi\u00e1 mua v\u00e0o);<\/span><\/p>\n<p><span style=\"color: #000000;\">\u2013 <strong>T\u00e0i kho\u1ea3n 1562 \u2013 Chi ph\u00ed thu mua h\u00e0ng h\u00f3a:<\/strong> Ph\u1ea3n \u00e1nh chi ph\u00ed thu mua h\u00e0ng h\u00f3a ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn s\u1ed1 h\u00e0ng h\u00f3a \u0111\u00e3 nh\u1eadp kho trong k\u1ef3 v\u00e0 t\u00ecnh h\u00ecnh ph\u00e2n b\u1ed5 chi ph\u00ed thu mua h\u00e0ng h\u00f3a cho c\u00e1c kh\u1ed1i l\u01b0\u1ee3ng h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n trong k\u1ef3 v\u00e0 t\u1ed3n kho cu\u1ed1i k\u1ef3 (bao g\u1ed3m c\u1ea3 h\u00e0ng t\u1ed3n kho v\u00e0 h\u00e0ng g\u1eedi \u0111i b\u00e1n, h\u00e0ng g\u1eedi \u0111\u1ea1i l\u00fd, k\u00fd g\u1eedi ch\u01b0a b\u00e1n \u0111\u01b0\u1ee3c). C\u00e1c chi ph\u00ed thu mua h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y bao g\u1ed3m nh\u1eefng chi ph\u00ed tr\u1ef1c ti\u1ebfp li\u00ean quan \u0111\u1ebfn qu\u00e1 tr\u00ecnh thu mua.<\/span><\/p>\n<p><span style=\"color: #000000;\">\u2013 <strong>T\u00e0i kho\u1ea3n 1567 \u2013 H\u00e0ng h\u00f3a b\u1ea5t \u0111\u1ed9ng s\u1ea3n:<\/strong> Ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng c\u1ee7a h\u00e0ng h\u00f3a b\u1ea5t \u0111\u1ed9ng s\u1ea3n trong doanh nghi\u1ec7p. H\u00e0ng h\u00f3a b\u1ea5t \u0111\u1ed9ng s\u1ea3n g\u1ed3m: quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t; nh\u00e0 ho\u1eb7c nh\u00e0 v\u00e0 quy\u1ec1n s\u1eed d\u1ee5ng \u0111\u1ea5t; c\u01a1 s\u1edf h\u1ea1 t\u1ea7ng mua \u0111\u1ec3 b\u00e1n trong k\u1ef3 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u00ecnh th\u01b0\u1eddng; b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 chuy\u1ec3n th\u00e0nh h\u00e0ng t\u1ed3n kho khi doanh nghi\u1ec7p b\u1eaft \u0111\u1ea7u tri\u1ec3n khai \u0111\u1ec3 b\u00e1n.<\/span><\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-235275 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/hang-hoa.jpg\" alt=\"2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 156 \u2013 H\u00e0ng h\u00f3a\" width=\"950\" height=\"500\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/hang-hoa.jpg 950w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/hang-hoa-300x158.jpg 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/hang-hoa-768x404.jpg 768w\" sizes=\"(max-width: 950px) 100vw, 950px\" \/><\/p>\n<p>&nbsp;<\/p>\n<h2><span class=\"ez-toc-section\" id=\"3_Phuong_phap_ke_toan_doi_voi_mot_so_giao_dich_kinh_te_chu_yeu_cua_tai_khoan_156_%E2%80%93_Hang_hoa\"><\/span><span style=\"color: #000000;\">3. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu c\u1ee7a t\u00e0i kho\u1ea3n 156 \u2013 H\u00e0ng h\u00f3a<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">\u0110\u00e2y l\u00e0 m\u1ed9t h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 c\u00e1ch h\u1ea1ch to\u00e1n h\u00e0ng h\u00f3a t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p <strong>k\u00ea khai th\u01b0\u1eddng xuy\u00ean<\/strong> (hay c\u00f2n g\u1ecdi l\u00e0 ph\u01b0\u01a1ng ph\u00e1p ghi s\u1ed5 li\u00ean t\u1ee5c), trong \u0111\u00f3 m\u1ecdi bi\u1ebfn \u0111\u1ed9ng v\u1ec1 mua b\u00e1n, xu\u1ea5t nh\u1eadp h\u00e0ng h\u00f3a \u0111\u1ec1u \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh ngay khi ph\u00e1t sinh. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 c\u00e1c quy tr\u00ecnh v\u00e0 c\u00e1ch ghi s\u1ed5 theo c\u00e1c t\u00ecnh hu\u1ed1ng c\u1ee5 th\u1ec3 m\u00e0 b\u1ea1n \u0111\u00e3 li\u1ec7t k\u00ea.<\/span><\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-235277 size-large\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/hinhanhdep52359146461-1024x512.jpg\" alt=\"3. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu c\u1ee7a t\u00e0i kho\u1ea3n 156 \u2013 H\u00e0ng h\u00f3a\" width=\"1024\" height=\"512\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/hinhanhdep52359146461-1024x512.jpg 1024w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/hinhanhdep52359146461-300x150.jpg 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/hinhanhdep52359146461-768x384.jpg 768w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/hinhanhdep52359146461-1536x768.jpg 1536w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/11\/hinhanhdep52359146461.jpg 1600w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<p>&nbsp;<\/p>\n<h3><span class=\"ez-toc-section\" id=\"31_Truong_hop_doanh_nghiep_hach_toan_hang_hoa_ton_kho_theo_phuong_phap_ke_khai_thuong_xuyen\"><\/span><span style=\"color: #000000;\">3.1. Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p h\u1ea1ch to\u00e1n h\u00e0ng h\u00f3a t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4><span style=\"color: #000000;\">3.1.1. H\u00e0ng h\u00f3a mua ngo\u00e0i nh\u1eadp kho c\u1ee7a doanh nghi\u1ec7p<\/span><\/h4>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Khi mua h\u00e0ng h\u00f3a (bao g\u1ed3m thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb):<\/strong><\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 156 \u2013 H\u00e0ng h\u00f3a (1561)<\/span><\/li>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 1534 \u2013 Thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng thay th\u1ebf (n\u1ebfu c\u00f3)<\/span><\/li>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 c\u00e1c T\u00e0i kho\u1ea3n 111, 112, 141, 331 (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\"><strong>Khi mua h\u00e0ng h\u00f3a nh\u1eadp kh\u1ea9u:<\/strong><\/span>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb:<\/strong><\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 156 \u2013 H\u00e0ng h\u00f3a<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 331 \u2013 Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33312)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 3332 \u2013 Thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t (n\u1ebfu c\u00f3)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 333 \u2013 Thu\u1ebf xu\u1ea5t nh\u1eadp kh\u1ea9u (chi ti\u1ebft thu\u1ebf nh\u1eadp kh\u1ea9u)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 33381 \u2013 Thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng (n\u1ebfu c\u00f3)<\/span><\/li>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4><span style=\"color: #000000;\">3.1.2. H\u00e0ng h\u00f3a mua ch\u01b0a v\u1ec1 nh\u1eadp kho<\/span><\/h4>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Khi doanh nghi\u1ec7p nh\u1eadn h\u00f3a \u0111\u01a1n nh\u01b0ng h\u00e0ng ch\u01b0a v\u1ec1 nh\u1eadp kho:<\/strong><\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 151 \u2013 H\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng<\/span><\/li>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 111, 112, 331 (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\"><strong>Khi h\u00e0ng h\u00f3a v\u1ec1 nh\u1eadp kho trong k\u1ef3 sau:<\/strong><\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 156 \u2013 H\u00e0ng h\u00f3a<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 151 \u2013 H\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4><span style=\"color: #000000;\">3.1.3. Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n<\/span><\/h4>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Khi nh\u1eadn chi\u1ebft kh\u1ea5u ho\u1eb7c gi\u1ea3m gi\u00e1 t\u1eeb ng\u01b0\u1eddi b\u00e1n:<\/strong><\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 c\u00e1c T\u00e0i kho\u1ea3n 111, 112, 331,\u2026<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 156 \u2013 H\u00e0ng h\u00f3a (n\u1ebfu c\u00f2n t\u1ed3n kho)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (n\u1ebfu \u0111\u00e3 xu\u1ea5t b\u00e1n trong k\u1ef3)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4><span style=\"color: #000000;\">3.1.4. H\u00e0ng h\u00f3a kh\u00f4ng \u0111\u00fang ch\u1ea5t l\u01b0\u1ee3ng ph\u1ea3i tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi b\u00e1n<\/span><\/h4>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Khi h\u00e0ng h\u00f3a kh\u00f4ng \u0111\u1ea1t y\u00eau c\u1ea7u ph\u1ea3i tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi b\u00e1n:<\/strong><\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 c\u00e1c T\u00e0i kho\u1ea3n 111, 112,\u2026<\/span><\/li>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 331 \u2013 Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 156 \u2013 H\u00e0ng h\u00f3a<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4><span style=\"color: #000000;\">3.1.5. Chi ph\u00ed thu mua h\u00e0ng h\u00f3a<\/span><\/h4>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Khi ph\u00e1t sinh chi ph\u00ed thu mua h\u00e0ng h\u00f3a (v\u1eadn chuy\u1ec3n, l\u01b0u kho, b\u1ea3o hi\u1ec3m,&#8230;):<\/strong><\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 156 \u2013 H\u00e0ng h\u00f3a (1562)<\/span><\/li>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 c\u00e1c T\u00e0i kho\u1ea3n 111, 112, 141, 331,&#8230;<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4><span style=\"color: #000000;\">3.1.6. Mua h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p<\/span><\/h4>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Khi mua h\u00e0ng tr\u1ea3 ch\u1eadm, tr\u1ea3 g\u00f3p (ghi nh\u1eadn theo gi\u00e1 mua tr\u1ea3 ti\u1ec1n ngay):<\/strong><\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 156 \u2013 H\u00e0ng h\u00f3a<\/span><\/li>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/span><\/li>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 242 \u2013 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (ph\u1ea7n l\u00e3i tr\u1ea3 ch\u1eadm)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 331 \u2013 Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\"><strong>\u0110\u1ecbnh k\u1ef3 ghi nh\u1eadn chi ph\u00ed t\u00e0i ch\u00ednh (l\u00e3i tr\u1ea3 ch\u1eadm):<\/strong><\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 635 \u2013 Chi ph\u00ed t\u00e0i ch\u00ednh<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 242 \u2013 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4><span style=\"color: #000000;\">3.1.7. Mua b\u1ea5t \u0111\u1ed9ng s\u1ea3n v\u1ec1 b\u00e1n<\/span><\/h4>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Khi mua b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ec3 b\u00e1n:<\/strong><\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 1567 \u2013 H\u00e0ng h\u00f3a b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/span><\/li>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 c\u00e1c T\u00e0i kho\u1ea3n 111, 112, 331&#8230;<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4><span style=\"color: #000000;\">3.1.8. Chuy\u1ec3n b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 th\u00e0nh h\u00e0ng t\u1ed3n kho<\/span><\/h4>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Khi chuy\u1ec3n b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 th\u00e0nh h\u00e0ng t\u1ed3n kho:<\/strong><\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 156 \u2013 H\u00e0ng h\u00f3a<\/span><\/li>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 214 \u2013 Hao m\u00f2n TSC\u0110<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 217 \u2013 B\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\"><strong>Chi ph\u00ed s\u1eeda ch\u1eefa, c\u1ea3i t\u1ea1o b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ec3 b\u00e1n:<\/strong><\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 154 \u2013 Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/span><\/li>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 c\u00e1c T\u00e0i kho\u1ea3n 111, 112, 152, 334, 331&#8230;<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4><span style=\"color: #000000;\">3.1.9. H\u00e0ng h\u00f3a xu\u1ea5t b\u00e1n<\/span><\/h4>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Khi xu\u1ea5t h\u00e0ng h\u00f3a b\u00e1n (bao g\u1ed3m gi\u00e1 v\u1ed1n v\u00e0 doanh thu):<\/strong><\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 156 \u2013 H\u00e0ng h\u00f3a<\/span><\/li>\n<li><span style=\"color: #000000;\">N\u1ee3 c\u00e1c T\u00e0i kho\u1ea3n 111, 112, 131 (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 511 \u2013 Doanh thu b\u00e1n h\u00e0ng<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 333 \u2013 Thu\u1ebf GTGT v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4><span style=\"color: #000000;\">3.1.10. Gia c\u00f4ng ch\u1ebf bi\u1ebfn h\u00e0ng h\u00f3a<\/span><\/h4>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Khi xu\u1ea5t kho h\u00e0ng h\u00f3a \u0111i gia c\u00f4ng:<\/strong><\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 154 \u2013 Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 156 \u2013 H\u00e0ng h\u00f3a<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\"><strong>Chi ph\u00ed gia c\u00f4ng, ch\u1ebf bi\u1ebfn h\u00e0ng h\u00f3a:<\/strong><\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 154 \u2013 Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/span><\/li>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 c\u00e1c T\u00e0i kho\u1ea3n 111, 112, 331&#8230;<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\"><strong>Khi nh\u1eadp kho h\u00e0ng h\u00f3a gia c\u00f4ng xong:<\/strong><\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 156 \u2013 H\u00e0ng h\u00f3a<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 154 \u2013 Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4><span style=\"color: #000000;\">3.1.11. H\u00e0ng h\u00f3a g\u1eedi \u0111i b\u00e1n ho\u1eb7c k\u00fd g\u1eedi<\/span><\/h4>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Khi xu\u1ea5t kho h\u00e0ng h\u00f3a g\u1eedi \u0111i b\u00e1n ho\u1eb7c k\u00fd g\u1eedi:<\/strong><\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 <a style=\"color: #000000;\" href=\"https:\/\/gtax.vn\/tai-khoan-157\/\">T\u00e0i kho\u1ea3n 157<\/a> \u2013 H\u00e0ng g\u1eedi \u0111i b\u00e1n<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 156 \u2013 H\u00e0ng h\u00f3a<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4><span style=\"color: #000000;\">3.1.12. Xu\u1ea5t h\u00e0ng h\u00f3a cho \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c \u0111\u1ec3 b\u00e1n<\/span><\/h4>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Khi xu\u1ea5t kho h\u00e0ng h\u00f3a cho \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c (ghi nh\u1eadn gi\u00e1 v\u1ed1n):<\/strong><\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 156 \u2013 H\u00e0ng h\u00f3a<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\"><strong>Khi ghi nh\u1eadn doanh thu b\u00e1n h\u00e0ng t\u1ea1i \u0111\u01a1n v\u1ecb ph\u1ee5 thu\u1ed9c:<\/strong><\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 c\u00e1c T\u00e0i kho\u1ea3n 111, 112, 131 (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 511 \u2013 Doanh thu b\u00e1n h\u00e0ng<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 333 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4><span style=\"color: #000000;\">3.1.13. Xu\u1ea5t h\u00e0ng h\u00f3a ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9<\/span><\/h4>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Khi xu\u1ea5t h\u00e0ng h\u00f3a cho m\u1ee5c \u0111\u00edch ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9:<\/strong><\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 c\u00e1c T\u00e0i kho\u1ea3n 641, 642, 241, 21<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 156 \u2013 H\u00e0ng h\u00f3a<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<div class=\"contain-inline-size rounded-md border-[0.5px] border-token-border-medium relative bg-token-sidebar-surface-primary dark:bg-gray-950\">\n<h4><span style=\"color: #000000;\">3.1.14. Bi\u1ebfu t\u1eb7ng, khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o:<\/span><\/h4>\n<p><span style=\"color: #000000;\">Khi doanh nghi\u1ec7p s\u1eed d\u1ee5ng h\u00e0ng h\u00f3a \u0111\u1ec3 bi\u1ebfu t\u1eb7ng, khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o (theo quy \u0111\u1ecbnh ph\u00e1p lu\u1eadt v\u1ec1 th\u01b0\u01a1ng m\u1ea1i), vi\u1ec7c xu\u1ea5t kho h\u00e0ng h\u00f3a n\u00e0y c\u1ea7n \u0111\u01b0\u1ee3c ghi nh\u1eadn:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>K\u1ebf to\u00e1n ghi nh\u1eadn<\/strong>:<\/span>\n<ul>\n<li><span style=\"color: #000000;\"><strong>N\u1ee3 T\u00e0i kho\u1ea3n 641, 642, 711<\/strong>: (t\u00f9y theo m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng &#8211; chi ph\u00ed qu\u1ea3ng c\u00e1o, chi ph\u00ed b\u00e1n h\u00e0ng&#8230;)<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f3 T\u00e0i kho\u1ea3n 156 &#8211; H\u00e0ng h\u00f3a<\/strong>.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4><span style=\"color: #000000;\">3.1.15. Tr\u1ea3 l\u01b0\u01a1ng b\u1eb1ng h\u00e0ng h\u00f3a:<\/span><\/h4>\n<p><span style=\"color: #000000;\">Khi doanh nghi\u1ec7p tr\u1ea3 l\u01b0\u01a1ng cho ng\u01b0\u1eddi lao \u0111\u1ed9ng b\u1eb1ng h\u00e0ng h\u00f3a, k\u1ebf to\u00e1n c\u1ea7n ghi nh\u1eadn doanh thu v\u00e0 gi\u00e1 v\u1ed1n:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Ghi nh\u1eadn doanh thu<\/strong>:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 334 \u2013 Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 511 \u2013 Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 333 \u2013 Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 3335 \u2013 Thu\u1ebf thu nh\u1eadp c\u00e1 nh\u00e2n (n\u1ebfu c\u00f3).<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\"><strong>Ghi nh\u1eadn gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/strong>:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 156 \u2013 H\u00e0ng h\u00f3a.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4><span style=\"color: #000000;\">3.1.16. G\u00f3p v\u1ed1n b\u1eb1ng h\u00e0ng h\u00f3a:<\/span><\/h4>\n<p><span style=\"color: #000000;\">Khi doanh nghi\u1ec7p \u0111\u01b0a h\u00e0ng h\u00f3a v\u00e0o g\u00f3p v\u1ed1n (v\u00e0o c\u00f4ng ty con, li\u00ean doanh, li\u00ean k\u1ebft), k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a \u0111\u00e3 g\u00f3p:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Ghi nh\u1eadn<\/strong>:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 c\u00e1c T\u00e0i kho\u1ea3n 221, 222 (theo gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i)<\/span><\/li>\n<li><span style=\"color: #000000;\">N\u1ee3 <a style=\"color: #000000;\" href=\"https:\/\/gtax.vn\/tai-khoan-811\/\">T\u00e0i kho\u1ea3n 811<\/a> \u2013 Chi ph\u00ed kh\u00e1c (n\u1ebfu gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i nh\u1ecf h\u01a1n gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a h\u00e0ng h\u00f3a)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 156 \u2013 H\u00e0ng ho\u00e1<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 711 \u2013 Thu nh\u1eadp kh\u00e1c (n\u1ebfu gi\u00e1 \u0111\u00e1nh gi\u00e1 l\u1ea1i l\u1edbn h\u01a1n gi\u00e1 tr\u1ecb ghi s\u1ed5 c\u1ee7a h\u00e0ng h\u00f3a).<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4><span style=\"color: #000000;\">3.1.17. Ph\u00e2n b\u1ed5 chi ph\u00ed thu mua cho h\u00e0ng h\u00f3a \u0111\u00e3 b\u00e1n:<\/span><\/h4>\n<p><span style=\"color: #000000;\">Cu\u1ed1i k\u1ef3, khi doanh nghi\u1ec7p c\u1ea7n ph\u00e2n b\u1ed5 chi ph\u00ed thu mua cho h\u00e0ng h\u00f3a \u0111\u00e3 x\u00e1c \u0111\u1ecbnh b\u00e1n trong k\u1ef3:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Ghi nh\u1eadn<\/strong>:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 156 \u2013 H\u00e0ng h\u00f3a (1562).<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4><span style=\"color: #000000;\">3.1.18. X\u1eed l\u00fd h\u00e0ng h\u00f3a th\u1eeba:<\/span><\/h4>\n<p><span style=\"color: #000000;\">Khi ph\u00e1t hi\u1ec7n th\u1eeba h\u00e0ng h\u00f3a, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n v\u00e0 ghi s\u1ed5 k\u1ebf to\u00e1n theo c\u00e1c t\u00ecnh hu\u1ed1ng kh\u00e1c nhau:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ebfu h\u00e0ng h\u00f3a th\u1eeba do nh\u1ea7m l\u1eabn, qu\u00ean ghi s\u1ed5, c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i s\u1ed5 k\u1ebf to\u00e1n.<\/span><\/li>\n<li><span style=\"color: #000000;\">N\u1ebfu thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p kh\u00e1c, doanh nghi\u1ec7p theo d\u00f5i trong h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb v\u00e0 ghi ch\u00fa th\u00f4ng tin trong thuy\u1ebft minh <a style=\"color: #000000;\" href=\"https:\/\/gtax.vn\/lap-bao-cao-tai-chinh\/\">B\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/a><\/span><\/li>\n<li><span style=\"color: #000000;\">N\u1ebfu kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n, ch\u1edd x\u1eed l\u00fd, ghi:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 156 \u2013 H\u00e0ng h\u00f3a<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 338 \u2013 Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3381).<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\">Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd, ghi:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 338 \u2013 Ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c (3381)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n li\u00ean quan (tu\u1ef3 theo quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd).<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4><span style=\"color: #000000;\">3.1.19. X\u1eed l\u00fd h\u00e0ng h\u00f3a thi\u1ebfu:<\/span><\/h4>\n<p><span style=\"color: #000000;\">Khi ph\u00e1t hi\u1ec7n thi\u1ebfu h\u1ee5t h\u00e0ng h\u00f3a, doanh nghi\u1ec7p c\u1ea7n l\u1eadp bi\u00ean b\u1ea3n v\u00e0 truy t\u00ecm nguy\u00ean nh\u00e2n, c\u0103n c\u1ee9 v\u00e0o quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd \u0111\u1ec3 ghi s\u1ed5:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ebfu ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c nguy\u00ean nh\u00e2n:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 138 \u2013 Ph\u1ea3i thu kh\u00e1c (1381)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 156 \u2013 H\u00e0ng ho\u00e1.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\">Khi c\u00f3 quy\u1ebft \u0111\u1ecbnh x\u1eed l\u00fd, ghi:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 c\u00e1c T\u00e0i kho\u1ea3n 111, 112,\u2026 (n\u1ebfu b\u1ed3i th\u01b0\u1eddng b\u1eb1ng ti\u1ec1n)<\/span><\/li>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 334 \u2013 Ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng (n\u1ebfu tr\u1eeb v\u00e0o l\u01b0\u01a1ng)<\/span><\/li>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 138 \u2013 Ph\u1ea3i thu kh\u00e1c (1388) (n\u1ebfu ph\u1ea3i thu b\u1ed3i th\u01b0\u1eddng)<\/span><\/li>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 632 \u2013 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)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 138 \u2013 Ph\u1ea3i thu kh\u00e1c (1381).<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h4><span style=\"color: #000000;\">3.1.20. B\u00e1n h\u00e0ng h\u00f3a b\u1ea5t \u0111\u1ed9ng s\u1ea3n:<\/span><\/h4>\n<p><span style=\"color: #000000;\">Khi b\u00e1n h\u00e0ng h\u00f3a b\u1ea5t \u0111\u1ed9ng s\u1ea3n, c\u0103n c\u1ee9 h\u00f3a \u0111\u01a1n GTGT ho\u1eb7c bi\u00ean b\u1ea3n b\u00e0n giao h\u00e0ng h\u00f3a b\u1ea5t \u0111\u1ed9ng s\u1ea3n:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Ghi nh\u1eadn gi\u00e1 v\u1ed1n<\/strong>:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 156 \u2013 H\u00e0ng h\u00f3a (1567 \u2013 H\u00e0ng h\u00f3a B\u0110S).<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\"><strong>Ghi nh\u1eadn doanh thu<\/strong>:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 c\u00e1c T\u00e0i kho\u1ea3n 111, 112, 131,&#8230;<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 511 \u2013 Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (5117)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311) (n\u1ebfu c\u00f3).<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">3.1.21. Gi\u00e1 v\u1ed1n h\u00e0ng h\u00f3a \u1ee9 \u0111\u1ecdng:<\/span><span style=\"color: #000000;\">Khi h\u00e0ng h\u00f3a kh\u00f4ng c\u1ea7n d\u00f9ng, doanh nghi\u1ec7p nh\u01b0\u1ee3ng b\u00e1n ho\u1eb7c thanh l\u00fd, ghi:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Ghi nh\u1eadn gi\u00e1 v\u1ed1n<\/strong>:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 156 \u2013 H\u00e0ng h\u00f3a.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"32_Hach_toan_theo_phuong_phap_kiem_ke_dinh_ky\"><\/span><span style=\"color: #000000;\">3.2. H\u1ea1ch to\u00e1n theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3:<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<ul>\n<li><span style=\"color: #000000;\"><strong>V\u00e0o \u0111\u1ea7u k\u1ef3<\/strong>:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">C\u0103n c\u1ee9 v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a t\u1ed3n kho cu\u1ed1i k\u1ef3 tr\u01b0\u1edbc, ghi:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 611 \u2013 Mua h\u00e0ng<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 156 \u2013 H\u00e0ng h\u00f3a.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\"><strong>V\u00e0o cu\u1ed1i k\u1ef3<\/strong>:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">Doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh ki\u1ec3m k\u00ea v\u00e0 ghi nh\u1eadn h\u00e0ng h\u00f3a t\u1ed3n kho cu\u1ed1i k\u1ef3:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 156 \u2013 H\u00e0ng h\u00f3a<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 611 \u2013 Mua h\u00e0ng.<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\">Khi x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a \u0111\u00e3 xu\u1ea5t b\u00e1n:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 611 \u2013 Mua h\u00e0ng.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><a href=\"https:\/\/gtax.vn\/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>\n<\/div>\n<div class=\"notranslate\" style=\"all: initial;\"><\/div>\n","protected":false},"excerpt":{"rendered":"<p>T\u00e0i kho\u1ea3n 156 \u2013 H\u00e0ng h\u00f3a l\u00e0 m\u1ed9t trong nh\u1eefng t\u00e0i kho\u1ea3n quan tr\u1ecdng trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n doanh nghi\u1ec7p, thu\u1ed9c nh\u00f3m t\u00e0i kho\u1ea3n t\u00e0i s\u1ea3n l\u01b0u \u0111\u1ed9ng. T\u00e0i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a m\u00e0 doanh nghi\u1ec7p mua v\u00e0o \u0111\u1ec3 ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, [&#8230;]\n","protected":false},"author":1,"featured_media":235068,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-235060","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\/235060"}],"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=235060"}],"version-history":[{"count":5,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/235060\/revisions"}],"predecessor-version":[{"id":235913,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/235060\/revisions\/235913"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/235068"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=235060"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=235060"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=235060"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}