{"id":235812,"date":"2024-12-31T11:37:50","date_gmt":"2024-12-31T04:37:50","guid":{"rendered":"https:\/\/gtax.vn\/?p=235812"},"modified":"2024-12-31T14:17:56","modified_gmt":"2024-12-31T07:17:56","slug":"tai-khoan-153","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/tai-khoan-153\/","title":{"rendered":"T\u00e0i kho\u1ea3n 153"},"content":{"rendered":"<p><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n 153 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh nh\u1eadp, xu\u1ea5t v\u00e0 t\u1ed3n kho h\u00e0ng h\u00f3a t\u1ea1i doanh nghi\u1ec7p, \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n. T\u00e0i kho\u1ea3n n\u00e0y gi\u00fap doanh nghi\u1ec7p theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a t\u1ed3n kho, t\u1eeb \u0111\u00f3 ph\u1ee5c v\u1ee5 hi\u1ec7u qu\u1ea3 cho qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t v\u00e0 kinh doanh. C\u00f9ng Gtax t\u00ecm hi\u1ec3u th\u00eam v\u1ec1 c\u00e1c nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n \u0111\u1ed1i v\u1edbi t\u00e0i kho\u1ea3n n\u00e0y \u0111\u1ec3 n\u00e2ng cao hi\u1ec7u qu\u1ea3 qu\u1ea3n l\u00fd kho v\u00e0 gi\u1ea3m thi\u1ec3u sai s\u00f3t trong c\u00f4ng t\u00e1c k\u1ebf to\u00e1n.<\/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-153\/#1_Nguyen_tac_ke_toan_doi_voi_tai_khoan_153_%E2%80%93_Cong_cu_dung_cu\" >1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi 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-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-153\/#2_Ket_cau_va_noi_dung_phan_anh_cua_tai_khoan_153_%E2%80%93_Cong_cu_dung_cu\" >2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a 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-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-153\/#3_Phuong_phap_hach_toan_doi_voi_mot_so_giao_dich_kinh_te_cua_yeu_cua_tai_khoan_153\" >3. Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf c\u1ee7a y\u1ebfu c\u1ee7a t\u00e0i kho\u1ea3n 153<\/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-153\/#31_Truong_hop_hach_toan_hang_ton_kho_theo_phuong_phap_ke_khai_thuong_xuyen\" >3.1. Tr\u01b0\u1eddng h\u1ee3p h\u1ea1ch to\u00e1n h\u00e0ng 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-153\/#32_Hach_toan_hang_ton_kho_theo_phuong_phap_kiem_ke_dinh_ky\" >3.2. H\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-153\/#4_Vi_du_ve_Hach_toan_tai_khoan_153_theo_Thong_tu_200\" >4. V\u00ed d\u1ee5 v\u1ec1 H\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 153 theo Th\u00f4ng t\u01b0 200<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-153\/#a_Tinh_huong_thuc_te\" >a. T\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf:<\/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\/tai-khoan-153\/#b_Huong_dan_hach_toan\" >b. H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n:<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"1_Nguyen_tac_ke_toan_doi_voi_tai_khoan_153_%E2%80%93_Cong_cu_dung_cu\"><\/span><span style=\"color: #000000;\"><span id=\"1_Nguyen_tac_ke_toan_doi_voi_tai_khoan_153_-_Cong_cu_dung_cu\" class=\"ez-toc-section\"><\/span>1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi t\u00e0i kho\u1ea3n 153 \u2013 C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi T\u00e0i kho\u1ea3n 153 y\u00eau c\u1ea7u vi\u1ec7c ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7, ch\u00ednh x\u00e1c v\u00e0 k\u1ecbp th\u1eddi gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng h\u00f3a t\u1ed3n kho, kh\u00f4ng ch\u1ec9 bao g\u1ed3m chi ph\u00ed mua v\u00e0o m\u00e0 c\u00f2n ph\u1ea3i t\u00ednh \u0111\u1ebfn c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh kh\u00e1c li\u00ean quan. Vi\u1ec7c th\u1ef1c hi\u1ec7n \u0111\u00fang c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n n\u00e0y s\u1ebd \u0111\u1ea3m b\u1ea3o s\u1ef1 minh b\u1ea1ch v\u00e0 ch\u00ednh x\u00e1c trong vi\u1ec7c qu\u1ea3n l\u00fd v\u00e0 <a href=\"https:\/\/gtax.vn\/english\/bao-cao-tai-chinh\/\">b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a> c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n<p><span style=\"color: #000000;\">C\u0103n c\u1ee9 v\u00e0o Kho\u1ea3n 1 \u0110i\u1ec1u 25 Th\u00f4ng t\u01b0 133\/2016\/TT-BTC, nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi T\u00e0i kho\u1ea3n 153 (c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5) \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/span><\/p>\n<p><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n 153 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ghi nh\u1eadn gi\u00e1 tr\u1ecb hi\u1ec7n t\u1ea1i v\u00e0 c\u00e1c bi\u1ebfn \u0111\u1ed9ng (t\u0103ng ho\u1eb7c gi\u1ea3m) c\u1ee7a c\u00e1c c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 thu\u1ed9c s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p. Nh\u1eefng c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 n\u00e0y \u0111\u01b0\u1ee3c coi l\u00e0 t\u01b0 li\u1ec7u lao \u0111\u1ed9ng, tuy nhi\u00ean, do kh\u00f4ng \u0111\u00e1p \u1ee9ng \u0111\u1ee7 c\u00e1c ti\u00eau chu\u1ea9n v\u1ec1 gi\u00e1 tr\u1ecb v\u00e0 th\u1eddi gian s\u1eed d\u1ee5ng, n\u00ean kh\u00f4ng \u0111\u01b0\u1ee3c ghi nh\u1eadn l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh. C\u1ee5 th\u1ec3, nh\u1eefng t\u01b0 li\u1ec7u lao \u0111\u1ed9ng kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n \u0111\u1ec3 ghi nh\u1eadn l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i v\u00e0o nh\u00f3m c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, bao g\u1ed3m:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">C\u00e1c lo\u1ea1i \u0111\u00e0 gi\u00e1o, v\u00e1n khu\u00f4n, v\u00e0 d\u1ee5ng c\u1ee5 g\u00e1 l\u1eafp chuy\u00ean d\u1ee5ng trong s\u1ea3n xu\u1ea5t x\u00e2y d\u1ef1ng.<\/span><\/li>\n<li><span style=\"color: #000000;\">Bao b\u00ec k\u00e8m theo h\u00e0ng h\u00f3a c\u00f3 gi\u00e1 tr\u1ecb ri\u00eang, nh\u01b0ng b\u1ecb hao m\u00f2n trong qu\u00e1 tr\u00ecnh v\u1eadn chuy\u1ec3n, b\u1ea3o qu\u1ea3n ho\u1eb7c l\u01b0u tr\u1eef.<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00e1c lo\u1ea1i d\u1ee5ng c\u1ee5, \u0111\u1ed3 ngh\u1ec1 l\u00e0m t\u1eeb th\u1ee7y tinh, s\u00e0nh, s\u1ee9.<\/span><\/li>\n<li><span style=\"color: #000000;\">Ph\u01b0\u01a1ng ti\u1ec7n qu\u1ea3n l\u00fd v\u00e0 c\u00e1c \u0111\u1ed3 d\u00f9ng v\u0103n ph\u00f2ng.<\/span><\/li>\n<li><span style=\"color: #000000;\">Trang ph\u1ee5c, gi\u00e0y d\u00e9p chuy\u00ean d\u1ee5ng cho c\u00f4ng vi\u1ec7c lao \u0111\u1ed9ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">Vi\u1ec7c h\u1ea1ch to\u00e1n nh\u1eadp kho, xu\u1ea5t kho v\u00e0 t\u1ed3n kho c\u1ee7a c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 tr\u00ean t\u00e0i kho\u1ea3n 153 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c, t\u01b0\u01a1ng t\u1ef1 nh\u01b0 ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n \u0111\u1ed1i v\u1edbi nguy\u00ean v\u1eadt li\u1ec7u (T\u00e0i kho\u1ea3n 152). Gi\u00e1 tr\u1ecb c\u1ee7a c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 khi xu\u1ea5t kho s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh to\u00e1n theo m\u1ed9t trong ba ph\u01b0\u01a1ng ph\u00e1p sau:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp tr\u01b0\u1edbc \u2013 xu\u1ea5t tr\u01b0\u1edbc (FIFO).<\/span><\/li>\n<li><span style=\"color: #000000;\">Ph\u01b0\u01a1ng ph\u00e1p x\u00e1c \u0111\u1ecbnh gi\u00e1 th\u1ef1c t\u1ebf \u0111\u00edch danh.<\/span><\/li>\n<li><span style=\"color: #000000;\">Ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n, \u00e1p d\u1ee5ng sau m\u1ed7i l\u1ea7n nh\u1eadp kho ho\u1eb7c v\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">C\u00f4ng t\u00e1c k\u1ebf to\u00e1n chi ti\u1ebft \u0111\u1ed1i v\u1edbi c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 c\u1ea7n ph\u1ea3i theo d\u00f5i m\u1ed9t c\u00e1ch c\u1ee5 th\u1ec3 v\u1ec1 t\u1eebng kho, lo\u1ea1i, nh\u00f3m v\u00e0 \u0111\u01a1n v\u1ecb c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5. \u0110\u1ed1i v\u1edbi nh\u1eefng c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u0111\u01b0\u1ee3c xu\u1ea5t d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c cho thu\u00ea, c\u1ea7n ghi nh\u1eadn \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 l\u01b0\u1ee3ng hi\u1ec7n v\u1eadt v\u00e0 gi\u00e1 tr\u1ecb, \u0111\u1ed3ng th\u1eddi ghi r\u00f5 n\u01a1i s\u1eed d\u1ee5ng, \u0111\u1ed1i t\u01b0\u1ee3ng thu\u00ea v\u00e0 ng\u01b0\u1eddi ch\u1ecbu tr\u00e1ch nhi\u1ec7m qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n. C\u00e1c c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn ho\u1eb7c \u0111\u1eb7c bi\u1ec7t s\u1ebd ph\u1ea3i \u0111\u01b0\u1ee3c b\u1ea3o qu\u1ea3n theo ch\u1ebf \u0111\u1ed9 ri\u00eang.<\/span><\/p>\n<p><span style=\"color: #000000;\">\u0110\u1ed1i v\u1edbi c\u00e1c c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 c\u00f3 gi\u00e1 tr\u1ecb th\u1ea5p, to\u00e0n b\u1ed9 chi ph\u00ed s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn tr\u1ef1c ti\u1ebfp v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t ho\u1eb7c kinh doanh ngay t\u1ea1i th\u1eddi \u0111i\u1ec3m xu\u1ea5t s\u1eed d\u1ee5ng.<\/span><\/p>\n<p><span style=\"color: #000000;\">Ngo\u00e0i ra, nh\u1eefng c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, bao b\u00ec lu\u00e2n chuy\u1ec3n ho\u1eb7c c\u00e1c \u0111\u1ed3 d\u00f9ng cho thu\u00ea ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng kinh doanh trong nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o t\u00e0i kho\u1ea3n 242 \u201cChi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc\u201d. Gi\u00e1 tr\u1ecb c\u1ee7a c\u00e1c lo\u1ea1i t\u00e0i s\u1ea3n n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n ho\u1eb7c chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh, t\u00f9y v\u00e0o t\u1eebng \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng c\u1ee5 th\u1ec3.<\/span><\/p>\n<p><span style=\"color: #000000;\"><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-235813 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/12\/offshore-accounting-services-585x329-1.jpg\" alt=\"1. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n \u0111\u1ed1i v\u1edbi t\u00e0i kho\u1ea3n 153 \u2013 C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5\" width=\"585\" height=\"329\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/12\/offshore-accounting-services-585x329-1.jpg?v=1735619637 585w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/12\/offshore-accounting-services-585x329-1-300x169.jpg?v=1735619637 300w\" sizes=\"(max-width: 585px) 100vw, 585px\" \/><\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"2_Ket_cau_va_noi_dung_phan_anh_cua_tai_khoan_153_%E2%80%93_Cong_cu_dung_cu\"><\/span><span style=\"color: #000000;\"><span id=\"2_Ket_cau_va_noi_dung_phan_anh_cua_tai_khoan_153_-_Cong_cu_dung_cu\" class=\"ez-toc-section\"><\/span>2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 153 \u2013 C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung c\u1ee7a T\u00e0i kho\u1ea3n 153 \u2013 C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n v\u00e0 ki\u1ec3m so\u00e1t c\u00e1c kho\u1ea3n chi ph\u00ed c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c hi\u1ec3u r\u00f5 v\u1ec1 t\u00e0i kho\u1ea3n n\u00e0y gi\u00fap k\u1ebf to\u00e1n vi\u00ean ghi nh\u1eadn ch\u00ednh x\u00e1c c\u00e1c giao d\u1ecbch mua s\u1eafm, ph\u00e2n b\u1ed5 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t v\u00e0 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n c\u1ee7a c\u00f4ng ty m\u1ed9t c\u00e1ch hi\u1ec7u qu\u1ea3.<\/span><\/p>\n<p><span style=\"color: #000000;\">C\u1ee5 th\u1ec3, k\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung c\u1ee7a T\u00e0i kho\u1ea3n 153 bao g\u1ed3m:<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>B\u00ean N\u1ee3:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a c\u00e1c c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 m\u00e0 doanh nghi\u1ec7p nh\u1eadp kho do mua ngo\u00e0i, t\u1ef1 ch\u1ebf, thu\u00ea ngo\u00e0i gia c\u00f4ng ch\u1ebf bi\u1ebfn ho\u1eb7c nh\u1eadn g\u00f3p v\u1ed1n.<\/span><\/li>\n<li><span style=\"color: #000000;\">Tr\u1ecb gi\u00e1 c\u00e1c c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 m\u00e0 doanh nghi\u1ec7p nh\u1eadp l\u1ea1i kho khi cho thu\u00ea.<\/span><\/li>\n<li><span style=\"color: #000000;\">Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a c\u00e1c c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 th\u1eeba \u0111\u01b0\u1ee3c ph\u00e1t hi\u1ec7n trong qu\u00e1 tr\u00ecnh ki\u1ec3m k\u00ea.<\/span><\/li>\n<li><span style=\"color: #000000;\">K\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 t\u1ed3n kho cu\u1ed1i k\u1ef3 (trong 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><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>B\u00ean C\u00f3:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a c\u00e1c c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 m\u00e0 doanh nghi\u1ec7p xu\u1ea5t kho s\u1eed d\u1ee5ng cho s\u1ea3n xu\u1ea5t, kinh doanh, cho thu\u00ea ho\u1eb7c g\u00f3p v\u1ed1n.<\/span><\/li>\n<li><span style=\"color: #000000;\">Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i m\u00e0 doanh nghi\u1ec7p nh\u1eadn \u0111\u01b0\u1ee3c khi mua c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5.<\/span><\/li>\n<li><span style=\"color: #000000;\">Tr\u1ecb gi\u00e1 c\u1ee7a c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 m\u00e0 doanh nghi\u1ec7p tr\u1ea3 l\u1ea1i cho ng\u01b0\u1eddi b\u00e1n ho\u1eb7c \u0111\u01b0\u1ee3c ng\u01b0\u1eddi b\u00e1n gi\u1ea3m gi\u00e1.<\/span><\/li>\n<li><span style=\"color: #000000;\">Tr\u1ecb gi\u00e1 c\u1ee7a c\u00e1c c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 thi\u1ebfu m\u00e0 doanh nghi\u1ec7p ph\u00e1t hi\u1ec7n trong ki\u1ec3m k\u00ea.<\/span><\/li>\n<li><span style=\"color: #000000;\">K\u1ebft chuy\u1ec3n tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 t\u1ed3n kho \u0111\u1ea7u k\u1ef3 (trong 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><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>S\u1ed1 d\u01b0 b\u00ean N\u1ee3:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a c\u00e1c c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 c\u00f2n t\u1ed3n kho t\u1ea1i doanh nghi\u1ec7p.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>C\u00e1c t\u00e0i kho\u1ea3n c\u1ea5p 2:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n 1531 \u2013 C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5<\/strong>: Ph\u1ea3n \u00e1nh tr\u1ecb gi\u00e1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng c\u1ee7a c\u00e1c lo\u1ea1i c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 c\u1ee7a doanh nghi\u1ec7p.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n 1532 \u2013 Bao b\u00ec lu\u00e2n chuy\u1ec3n<\/strong>: Ph\u1ea3n \u00e1nh tr\u1ecb gi\u00e1 hi\u1ec7n c\u00f3 v\u00e0 s\u1ef1 bi\u1ebfn \u0111\u1ed9ng c\u1ee7a c\u00e1c lo\u1ea1i bao b\u00ec lu\u00e2n chuy\u1ec3n s\u1eed d\u1ee5ng trong s\u1ea3n xu\u1ea5t, kinh doanh. Bao b\u00ec lu\u00e2n chuy\u1ec3n l\u00e0 nh\u1eefng bao b\u00ec c\u00f3 th\u1ec3 s\u1eed d\u1ee5ng nhi\u1ec1u l\u1ea7n trong nhi\u1ec1u chu k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh. Khi xu\u1ea5t kho, tr\u1ecb gi\u00e1 bao b\u00ec lu\u00e2n chuy\u1ec3n s\u1ebd \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh trong c\u00e1c k\u1ef3 h\u1ea1ch to\u00e1n.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n 1533 \u2013 \u0110\u1ed3 d\u00f9ng cho thu\u00ea<\/strong>: Ph\u1ea3n \u00e1nh tr\u1ecb gi\u00e1 hi\u1ec7n c\u00f3 v\u00e0 s\u1ef1 bi\u1ebfn \u0111\u1ed9ng c\u1ee7a c\u00e1c c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 doanh nghi\u1ec7p mua v\u00e0o v\u1edbi m\u1ee5c \u0111\u00edch cho thu\u00ea. Ch\u1ec9 h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n n\u00e0y nh\u1eefng c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u0111\u01b0\u1ee3c mua v\u1edbi m\u1ee5c \u0111\u00edch cho thu\u00ea. Trong tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u01b0\u1ee3c, s\u1ebd h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 1531. Khi cho thu\u00ea c\u00e1c c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh, ngo\u00e0i vi\u1ec7c h\u1ea1ch to\u00e1n tr\u00ean t\u00e0i kho\u1ea3n c\u1ea5p 1, c\u00f2n ph\u1ea3i h\u1ea1ch to\u00e1n chuy\u1ec3n c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 sang t\u00e0i kho\u1ea3n c\u1ea5p 2.<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>T\u00e0i kho\u1ea3n 1534 \u2013 Thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng thay th\u1ebf<\/strong>: Ph\u1ea3n \u00e1nh tr\u1ecb gi\u00e1 hi\u1ec7n c\u00f3 v\u00e0 s\u1ef1 bi\u1ebfn \u0111\u1ed9ng c\u1ee7a c\u00e1c lo\u1ea1i thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng thay th\u1ebf kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh nh\u01b0ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng trong s\u1ea3n xu\u1ea5t, kinh doanh. Khi xu\u1ea5t d\u00f9ng, tr\u1ecb gi\u00e1 c\u1ee7a c\u00e1c thi\u1ebft b\u1ecb, ph\u1ee5 t\u00f9ng n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn ngay v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh ho\u1eb7c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh n\u1ebfu \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng nh\u01b0 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><img decoding=\"async\" class=\"aligncenter wp-image-235814 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/12\/istockphoto-1397833533-612x612-1.jpg\" alt=\"2. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a t\u00e0i kho\u1ea3n 153 \u2013 C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5\" width=\"612\" height=\"408\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/12\/istockphoto-1397833533-612x612-1.jpg?v=1735619637 612w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/12\/istockphoto-1397833533-612x612-1-300x200.jpg?v=1735619637 300w\" sizes=\"(max-width: 612px) 100vw, 612px\" \/><\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"3_Phuong_phap_hach_toan_doi_voi_mot_so_giao_dich_kinh_te_cua_yeu_cua_tai_khoan_153\"><\/span><span style=\"color: #000000;\"><span id=\"3_Phuong_phap_hach_toan_doi_voi_mot_so_giao_dich_kinh_te_cua_yeu_cua_tai_khoan_153\" class=\"ez-toc-section\"><\/span>3. Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf c\u1ee7a y\u1ebfu c\u1ee7a t\u00e0i kho\u1ea3n 153<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">M\u1ed7i giao d\u1ecbch li\u00ean quan \u0111\u1ebfn t\u00e0i kho\u1ea3n 153 \u2013 C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 c\u00f3 ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n ri\u00eang bi\u1ec7t, t\u00f9y thu\u1ed9c v\u00e0o t\u00ednh ch\u1ea5t v\u00e0 m\u1ee5c \u0111\u00edch s\u1eed d\u1ee5ng c\u1ee7a t\u1eebng lo\u1ea1i c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5. V\u00ec v\u1eady, k\u1ebf to\u00e1n vi\u00ean c\u1ea7n n\u1eafm v\u1eefng c\u00e1c quy \u0111\u1ecbnh v\u00e0 nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c ghi nh\u1eadn ch\u00ednh x\u00e1c c\u00e1c giao d\u1ecbch v\u00e0 ph\u1ea3n \u00e1nh \u0111\u00fang gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n tr\u00ean <a href=\"https:\/\/gtax.vn\/english\/bang-can-doi-ke-toan\/\">b\u1ea3ng c\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n<\/a>.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"31_Truong_hop_hach_toan_hang_ton_kho_theo_phuong_phap_ke_khai_thuong_xuyen\"><\/span><span style=\"color: #000000;\">3.1. Tr\u01b0\u1eddng h\u1ee3p h\u1ea1ch to\u00e1n h\u00e0ng 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<p><span style=\"color: #000000;\">a) <strong>Khi doanh nghi\u1ec7p mua c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 nh\u1eadp kho:<\/strong><\/span><br \/>\n<span style=\"color: #000000;\">N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, gi\u00e1 tr\u1ecb c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn theo gi\u00e1 mua ch\u01b0a c\u00f3 thu\u1ebf GTGT. Doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n, phi\u1ebfu nh\u1eadp kho v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan \u0111\u1ec3 ghi nh\u1eadn:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 153 \u2013 C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf GTGT)<\/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 (s\u1ed1 thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o) (1331)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 c\u00e1c T\u00e0i kho\u1ea3n 111, 112, 141, 331,\u2026 (t\u1ed5ng gi\u00e1 thanh to\u00e1n)<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, gi\u00e1 tr\u1ecb c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 mua v\u00e0o s\u1ebd bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT.<\/span><\/p>\n<p><span style=\"color: #000000;\">b) <strong>Khi doanh nghi\u1ec7p nh\u1eadn chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n sau khi mua c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5:<\/strong><\/span><br \/>\n<span style=\"color: #000000;\">K\u1ebf to\u00e1n ph\u1ea3i ph\u00e2n b\u1ed5 chi\u1ebft kh\u1ea5u n\u00e0y d\u1ef1a tr\u00ean s\u1ed1 l\u01b0\u1ee3ng c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 c\u00f2n t\u1ed3n kho ho\u1eb7c \u0111\u00e3 xu\u1ea5t d\u00f9ng cho s\u1ea3n xu\u1ea5t, kinh doanh. C\u1ee5 th\u1ec3:<\/span><\/p>\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 153 \u2013 C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 (n\u1ebfu c\u00f2n t\u1ed3n kho)<\/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 (n\u1ebfu \u0111\u00e3 xu\u1ea5t d\u00f9ng cho s\u1ea3n xu\u1ea5t kinh doanh)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 641, 642 (n\u1ebfu \u0111\u00e3 xu\u1ea5t d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng, qu\u1ea3n l\u00fd doanh nghi\u1ec7p)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 242 \u2013 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (n\u1ebfu \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n)<\/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 s\u1ea3n ph\u1ea9m \u0111\u00e3 ti\u00eau th\u1ee5 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<p><span style=\"color: #000000;\">c) <strong>Khi doanh nghi\u1ec7p tr\u1ea3 l\u1ea1i c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u0111\u00e3 mua:<\/strong><\/span><br \/>\n<span style=\"color: #000000;\">K\u1ebf to\u00e1n ghi nh\u1eadn:<\/span><\/p>\n<ul>\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 153 \u2013 C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 (gi\u00e1 tr\u1ecb c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 tr\u1ea3 l\u1ea1i)<\/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<p><span style=\"color: #000000;\">d) <strong>Khi doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edfng chi\u1ebft kh\u1ea5u thanh to\u00e1n:<\/strong><\/span><br \/>\n<span style=\"color: #000000;\">K\u1ebf to\u00e1n ghi nh\u1eadn:<\/span><\/p>\n<ul>\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 515 \u2013 Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">e) <strong>Khi doanh nghi\u1ec7p xu\u1ea5t c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 cho s\u1ea3n xu\u1ea5t, kinh doanh:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ebfu c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed m\u1ed9t l\u1ea7n trong k\u1ef3, ghi:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 c\u00e1c T\u00e0i kho\u1ea3n 623, 627, 641, 642<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 153 \u2013 C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 (1531, 1532).<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\">N\u1ebfu c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed nhi\u1ec1u k\u1ef3, ghi:<\/span><span style=\"color: #000000;\">Xu\u1ea5t c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, ghi:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 242 \u2013 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 153 \u2013 C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">Ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh, ghi:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 c\u00e1c T\u00e0i kho\u1ea3n 623, 627, 641, 642<\/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<p><span style=\"color: #000000;\">f) <strong>Ghi nh\u1eadn doanh thu cho thu\u00ea c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 c\u00e1c T\u00e0i kho\u1ea3n 111, 112, 131,\u2026<\/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 (5113)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (33311).<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">Khi nh\u1eadn l\u1ea1i c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 cho thu\u00ea, ghi:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 153 \u2013 C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 (1533)<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 242 \u2013 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i ch\u01b0a t\u00ednh v\u00e0o chi ph\u00ed).<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">g) <strong>Khi nh\u1eadp kh\u1ea9u c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5:<\/strong><\/span><br \/>\n<span style=\"color: #000000;\">Ghi nh\u1eadn c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 nh\u1eadp kh\u1ea9u:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 153 \u2013 C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5<\/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 (n\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng kh\u1ea5u tr\u1eeb)<\/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 3333 \u2013 Thu\u1ebf xu\u1ea5t, 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.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o c\u1ee7a h\u00e0ng nh\u1eadp kh\u1ea9u \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 3331 \u2013 Thu\u1ebf GTGT ph\u1ea3i n\u1ed9p.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">N\u1ebfu tr\u1ea3 tr\u01b0\u1edbc m\u1ed9t ph\u1ea7n b\u1eb1ng ngo\u1ea1i t\u1ec7, ph\u1ea7n gi\u00e1 tr\u1ecb c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 tr\u1ea3 tr\u01b0\u1edbc \u0111\u01b0\u1ee3c ghi nh\u1eadn theo t\u1ef7 gi\u00e1 giao d\u1ecbch th\u1ef1c t\u1ebf t\u1ea1i th\u1eddi \u0111i\u1ec3m \u1ee9ng tr\u01b0\u1edbc, ph\u1ea7n c\u00f2n l\u1ea1i theo t\u1ef7 gi\u00e1 t\u1ea1i th\u1eddi \u0111i\u1ec3m mua.<\/span><\/p>\n<p><span style=\"color: #000000;\">h) <strong>Khi ki\u1ec3m k\u00ea ph\u00e1t hi\u1ec7n c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 thi\u1ebfu, th\u1eeba, h\u01b0 h\u1ecfng:<\/strong><\/span><br \/>\n<span style=\"color: #000000;\">K\u1ebf to\u00e1n x\u1eed l\u00fd t\u01b0\u01a1ng t\u1ef1 nh\u01b0 \u0111\u1ed1i v\u1edbi nguy\u00ean v\u1eadt li\u1ec7u (xem t\u00e0i kho\u1ea3n 152).<\/span><\/p>\n<p><span style=\"color: #000000;\">i) <strong>Khi thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 kh\u00f4ng c\u1ea7n d\u00f9ng:<\/strong><\/span><br \/>\n<span style=\"color: #000000;\">Ghi nh\u1eadn gi\u00e1 v\u1ed1n:<\/span><\/p>\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 153 \u2013 C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">Ghi nh\u1eadn doanh thu b\u00e1n c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 c\u00e1c T\u00e0i kho\u1ea3n 111, 112, 131<\/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 (5118)<\/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<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"32_Hach_toan_hang_ton_kho_theo_phuong_phap_kiem_ke_dinh_ky\"><\/span><span style=\"color: #000000;\">3.2. H\u1ea1ch to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">a) <strong>\u0110\u1ea7u k\u1ef3 k\u1ebf to\u00e1n:<\/strong><\/span><br \/>\n<span style=\"color: #000000;\">Ghi nh\u1eadn tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf c\u1ee7a c\u00e1c lo\u1ea1i c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 t\u1ed3n kho \u0111\u1ea7u k\u1ef3:<\/span><\/p>\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 153 \u2013 C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">b) <strong>Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n:<\/strong><\/span><br \/>\n<span style=\"color: #000000;\">Sau khi ki\u1ec3m k\u00ea v\u00e0 x\u00e1c \u0111\u1ecbnh tr\u1ecb gi\u00e1 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 t\u1ed3n kho cu\u1ed1i k\u1ef3, ghi nh\u1eadn:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 153 \u2013 C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 611 \u2013 Mua h\u00e0ng.<\/span><\/li>\n<\/ul>\n<p><span style=\"color: #000000;\">Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n \u0111\u1ed1i v\u1edbi c\u00e1c giao d\u1ecbch c\u1ee7a t\u00e0i kho\u1ea3n 153 \u2013 C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n c\u1ee7a doanh nghi\u1ec7p. Vi\u1ec7c \u00e1p d\u1ee5ng \u0111\u00fang c\u00e1c ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n gi\u00fap doanh nghi\u1ec7p duy tr\u00ec t\u00ednh ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch trong vi\u1ec7c qu\u1ea3n l\u00fd t\u00e0i s\u1ea3n, c\u0169ng nh\u01b0 trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/span><\/p>\n<p><span style=\"color: #000000;\"><img decoding=\"async\" class=\"aligncenter wp-image-235815 size-full\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/12\/accounting-2.jpg\" alt=\"3. Ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf c\u1ee7a y\u1ebfu c\u1ee7a t\u00e0i kho\u1ea3n 153\" width=\"800\" height=\"532\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/12\/accounting-2.jpg?v=1735619637 800w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/12\/accounting-2-300x200.jpg?v=1735619637 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/12\/accounting-2-768x511.jpg?v=1735619637 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/><\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"4_Vi_du_ve_Hach_toan_tai_khoan_153_theo_Thong_tu_200\"><\/span><span style=\"color: #000000;\"><span id=\"4_Vi_du_ve_Hach_toan_tai_khoan_153_theo_Thong_tu_200\" class=\"ez-toc-section\"><\/span>4. V\u00ed d\u1ee5 v\u1ec1 H\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 153 theo Th\u00f4ng t\u01b0 200<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"color: #000000;\">\u0110\u1ec3 hi\u1ec3u r\u00f5 h\u01a1n v\u1ec1 c\u00e1c nghi\u1ec7p v\u1ee5 h\u1ea1ch to\u00e1n li\u00ean quan \u0111\u1ebfn t\u00e0i kho\u1ea3n 153 \u2013 C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, vi\u1ec7c th\u1ef1c h\u00e0nh c\u00e1c v\u00ed d\u1ee5 th\u1ef1c t\u1ebf l\u00e0 m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p hi\u1ec7u qu\u1ea3 gi\u00fap b\u1ea1n l\u00e0m quen v\u1edbi c\u00e1c quy \u0111\u1ecbnh k\u1ebf to\u00e1n th\u1ef1c t\u1ebf, t\u1eeb \u0111\u00f3 n\u00e2ng cao kh\u1ea3 n\u0103ng \u00e1p d\u1ee5ng v\u00e0o c\u00f4ng vi\u1ec7c h\u00e0ng ng\u00e0y. D\u01b0\u1edbi \u0111\u00e2y l\u00e0 v\u00ed d\u1ee5 v\u00e0 h\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 c\u00e1ch h\u1ea1ch to\u00e1n c\u00e1c giao d\u1ecbch li\u00ean quan \u0111\u1ebfn t\u00e0i kho\u1ea3n 153.<\/span><\/p>\n<h3><span class=\"ez-toc-section\" id=\"a_Tinh_huong_thuc_te\"><\/span><span style=\"color: #000000;\">a. T\u00ecnh hu\u1ed1ng th\u1ef1c t\u1ebf:<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\">C\u00f4ng ty B th\u1ef1c hi\u1ec7n k\u00ea khai v\u00e0 n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb, \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean cho h\u00e0ng t\u1ed3n kho v\u00e0 t\u00ednh gi\u00e1 xu\u1ea5t kho theo ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc. C\u00e1c s\u1ed1 li\u1ec7u li\u00ean quan \u0111\u1ebfn c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 trong k\u1ef3 \u0111\u01b0\u1ee3c ghi nh\u1eadn nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>S\u1ed1 d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a T\u00e0i kho\u1ea3n 153 (500 c\u00f4ng c\u1ee5): 50.000.000 VND.<\/strong><\/span><\/li>\n<li><span style=\"color: #000000;\">Trong k\u1ef3, c\u00f4ng ty th\u1ef1c hi\u1ec7n c\u00e1c giao d\u1ecbch sau:<\/span>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Mua c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5<\/strong>: C\u00f4ng ty B mua 400 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 v\u1edbi \u0111\u01a1n gi\u00e1 60.000 VND\/c\u00f4ng c\u1ee5, thu\u1ebf GTGT 10%, ch\u01b0a thanh to\u00e1n cho ng\u01b0\u1eddi b\u00e1n. Chi ph\u00ed v\u1eadn chuy\u1ec3n c\u00f4ng c\u1ee5 nh\u1eadp kho l\u00e0 1.200.000 VND (bao g\u1ed3m 10% thu\u1ebf GTGT).<\/span><\/li>\n<li><span style=\"color: #000000;\"><strong>Xu\u1ea5t kho s\u1eed d\u1ee5ng<\/strong>: C\u00f4ng ty xu\u1ea5t kho 350 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 v\u00e0o s\u1ea3n xu\u1ea5t t\u1ea1i ph\u00e2n x\u01b0\u1edfng. C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 xu\u1ea5t kho thu\u1ed9c lo\u1ea1i ph\u00e2n b\u1ed5 2 l\u1ea7n, th\u1eddi gian s\u1eed d\u1ee5ng l\u00e0 8 th\u00e1ng.<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<h3><span class=\"ez-toc-section\" id=\"b_Huong_dan_hach_toan\"><\/span><span style=\"color: #000000;\">b. H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n:<\/span><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<p><span style=\"color: #000000;\"><strong>1. Ghi nh\u1eadn nh\u1eadp kho c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Gi\u00e1 tr\u1ecb c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 nh\u1eadp kho<\/strong> (400 c\u00f4ng c\u1ee5 v\u1edbi gi\u00e1 60.000 VND\/c\u00f4ng c\u1ee5):<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 153 \u2013 C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5: 24.000.000 VND (400 c\u00f4ng c\u1ee5 * 60.000 VND)<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\"><strong>Chi ph\u00ed v\u1eadn chuy\u1ec3n nh\u1eadp kho<\/strong> (bao g\u1ed3m thu\u1ebf GTGT):<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 153 \u2013 C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 (chi ph\u00ed v\u1eadn chuy\u1ec3n, l\u1eafp \u0111\u1eb7t): 1.090.909 VND (1.200.000 VND \/ 1.1)<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\"><strong>Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o<\/strong>:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb: 1.090.909 VND (10% * 11.000.000 VND)<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\"><strong>C\u00f4ng n\u1ee3 ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi b\u00e1n<\/strong>:<\/span>\n<ul>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 331 \u2013 Ph\u1ea3i tr\u1ea3 cho ng\u01b0\u1eddi b\u00e1n: 27.090.909 VND (24.000.000 VND + 1.090.909 VND + 2.000.000 VND)<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>L\u01b0u \u00fd:<\/strong><\/span><br \/>\n<span style=\"color: #000000;\">Chi ph\u00ed v\u1eadn chuy\u1ec3n \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb nh\u1eadp kho c\u1ee7a c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 v\u00e0 c\u1ea7n ph\u00e2n b\u1ed5 n\u1ebfu c\u00f3 nhi\u1ec1u lo\u1ea1i h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c nh\u1eadp kho \u0111\u1ed3ng th\u1eddi.<\/span><\/p>\n<p><span style=\"color: #000000;\"><strong>2. Ghi nh\u1eadn xu\u1ea5t kho c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 s\u1eed d\u1ee5ng t\u1ea1i ph\u00e2n x\u01b0\u1edfng:<\/strong><\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 xu\u1ea5t kho<\/strong> (350 c\u00f4ng c\u1ee5 s\u1eed d\u1ee5ng v\u00e0o s\u1ea3n xu\u1ea5t, gi\u00e1 tr\u1ecb \u0111\u00e3 bao g\u1ed3m chi ph\u00ed v\u1eadn chuy\u1ec3n):<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 242 \u2013 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc (C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 s\u1eed d\u1ee5ng v\u00e0o s\u1ea3n xu\u1ea5t): 24.000.000 VND (350 c\u00f4ng c\u1ee5 * (50.000 VND + 1.090.909 VND \/ 400 c\u00f4ng c\u1ee5))<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 153 \u2013 C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5: 24.000.000 VND<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><strong>3. Ph\u00e2n b\u1ed5 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5:<\/strong><\/span><\/p>\n<p><span style=\"color: #000000;\">C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t trong 8 th\u00e1ng. V\u00ec v\u1eady, trong m\u1ed7i \u0111\u1ee3t ph\u00e2n b\u1ed5, k\u1ebf to\u00e1n c\u1ea7n ghi nh\u1eadn nh\u01b0 sau:<\/span><\/p>\n<ul>\n<li><span style=\"color: #000000;\"><strong>Ph\u00e2n b\u1ed5 l\u1ea7n 1<\/strong> (4 th\u00e1ng \u0111\u1ea7u):<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 627 \u2013 Chi ph\u00ed s\u1ea3n xu\u1ea5t chung: 12.000.000 VND<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 242 \u2013 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc: 12.000.000 VND<\/span><\/li>\n<\/ul>\n<\/li>\n<li><span style=\"color: #000000;\"><strong>Ph\u00e2n b\u1ed5 l\u1ea7n 2<\/strong> (4 th\u00e1ng ti\u1ebfp theo):<\/span>\n<ul>\n<li><span style=\"color: #000000;\">N\u1ee3 T\u00e0i kho\u1ea3n 627 \u2013 Chi ph\u00ed s\u1ea3n xu\u1ea5t chung: 12.000.000 VND<\/span><\/li>\n<li><span style=\"color: #000000;\">C\u00f3 T\u00e0i kho\u1ea3n 242 \u2013 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc: 12.000.000 VND<\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><span style=\"color: #000000;\"><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-235816 size-large\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/12\/financial-accounting-1024x509.png\" alt=\"4. V\u00ed d\u1ee5 v\u1ec1 H\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 153 theo Th\u00f4ng t\u01b0 200\" width=\"1024\" height=\"509\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2024\/12\/financial-accounting-1024x509.png?v=1735619639 1024w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/12\/financial-accounting-300x149.png?v=1735619639 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/12\/financial-accounting-768x382.png?v=1735619639 768w, https:\/\/gtax.vn\/wp-content\/uploads\/2024\/12\/financial-accounting.png?v=1735619639 1365w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/span><\/p>\n<p><span style=\"color: #000000;\">T\u00e0i kho\u1ea3n 153 \u2013 C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 l\u00e0 t\u00e0i kho\u1ea3n ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh nh\u1eadp, xu\u1ea5t, t\u1ed3n kho c\u1ee7a c\u00e1c c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 trong doanh nghi\u1ec7p. Vi\u1ec7c h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c c\u00e1c giao d\u1ecbch tr\u00ean t\u00e0i kho\u1ea3n n\u00e0y gi\u00fap doanh nghi\u1ec7p theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd chi ti\u1ebft t\u1eebng lo\u1ea1i c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5, t\u1eeb \u0111\u00f3 t\u00ednh to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t v\u00e0 kinh doanh hi\u1ec7u qu\u1ea3. \u0110\u1ec3 \u0111\u1ea3m b\u1ea3o quy tr\u00ecnh h\u1ea1ch to\u00e1n \u0111\u00fang chu\u1ea9n, k\u1ebf to\u00e1n c\u1ea7n tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p v\u1edbi t\u1eebng lo\u1ea1i giao d\u1ecbch. N\u1ebfu c\u00f3 b\u1ea5t k\u1ef3 th\u1eafc m\u1eafc n\u00e0o v\u1ec1 k\u1ebf to\u00e1n c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5, vui l\u00f2ng li\u00ean h\u1ec7 Gtax qua hotline: 0932.362.514.<\/span><\/p>","protected":false},"excerpt":{"rendered":"<p>T\u00e0i kho\u1ea3n 153 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u1ea3n \u00e1nh t\u00ecnh h\u00ecnh nh\u1eadp, xu\u1ea5t v\u00e0 t\u1ed3n kho h\u00e0ng h\u00f3a t\u1ea1i doanh nghi\u1ec7p, \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong h\u1ec7 th\u1ed1ng k\u1ebf to\u00e1n. T\u00e0i kho\u1ea3n n\u00e0y gi\u00fap doanh nghi\u1ec7p theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a t\u1ed3n kho, t\u1eeb \u0111\u00f3 ph\u1ee5c v\u1ee5 hi\u1ec7u qu\u1ea3 cho [&#8230;]\n","protected":false},"author":1,"featured_media":235813,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-235812","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\/235812"}],"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=235812"}],"version-history":[{"count":4,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/235812\/revisions"}],"predecessor-version":[{"id":235820,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/235812\/revisions\/235820"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/235813"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=235812"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=235812"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=235812"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}