{"id":235906,"date":"2025-01-10T11:45:14","date_gmt":"2025-01-10T04:45:14","guid":{"rendered":"https:\/\/gtax.vn\/?p=235906"},"modified":"2025-01-11T10:07:53","modified_gmt":"2025-01-11T03:07:53","slug":"tai-khoan-642","status":"publish","type":"post","link":"https:\/\/gtax.vn\/english\/tai-khoan-642\/","title":{"rendered":"T\u00e0i kho\u1ea3n 642"},"content":{"rendered":"<p>T\u00e0i kho\u1ea3n 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c ki\u1ec3m so\u00e1t v\u00e0 gi\u00e1m s\u00e1t c\u00e1c kho\u1ea3n chi ph\u00ed qu\u1ea3n l\u00fd, nh\u1eb1m \u0111\u1ea3m b\u1ea3o hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh cho doanh nghi\u1ec7p. Tuy nhi\u00ean, vi\u1ec7c ph\u00e2n lo\u1ea1i v\u00e0 h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c c\u00e1c chi ph\u00ed n\u00e0y kh\u00f4ng ph\u1ea3i l\u00fac n\u00e0o c\u0169ng d\u1ec5 d\u00e0ng. V\u1eady l\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 h\u1ea1ch to\u00e1n \u0111\u00fang \u0111\u1eafn v\u00e0 r\u00f5 r\u00e0ng c\u00e1c chi ph\u00ed thu\u1ed9c t\u00e0i kho\u1ea3n 642?<\/p>\n<p>Trong b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y, Gtax s\u1ebd cung c\u1ea5p cho b\u1ea1n nh\u1eefng th\u00f4ng tin \u0111\u1ea7y \u0111\u1ee7 v\u00e0 chi ti\u1ebft v\u1ec1 c\u00e1c nguy\u00ean t\u1eafc, n\u1ed9i dung c\u0169ng nh\u01b0 ph\u01b0\u01a1ng ph\u00e1p h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 642, gi\u00fap b\u1ea1n n\u1eafm v\u1eefng c\u00e1ch qu\u1ea3n l\u00fd chi ph\u00ed hi\u1ec7u qu\u1ea3 v\u00e0 \u0111\u1ea3m b\u1ea3o s\u1ef1 minh b\u1ea1ch trong ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p.<\/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-642\/#1_Tai_khoan_642_%E2%80%93_Chi_phi_quan_ly_doanh_nghiep_la_gi\" >1. T\u00e0i kho\u1ea3n 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p l\u00e0 g\u00ec?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-642\/#2_Nguyen_tac_ke_toan_tai_khoan_642\" >2. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n t\u00e0i kho\u1ea3n 642<\/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-642\/#3_Ket_cau_va_noi_dung_tai_khoan_642\" >3. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung t\u00e0i kho\u1ea3n 642<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-642\/#4_Tai_khoan_cap_2_cua_tai_khoan_642\" >4. T\u00e0i kho\u1ea3n c\u1ea5p 2 c\u1ee7a t\u00e0i kho\u1ea3n 642<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/gtax.vn\/english\/tai-khoan-642\/#5_Phuong_phap_ke_toan_mot_so_giao_dich_kinh_te_chu_yeu\" >5. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"1_Tai_khoan_642_%E2%80%93_Chi_phi_quan_ly_doanh_nghiep_la_gi\"><\/span><span id=\"1_Tai_khoan_642_-_Chi_phi_quan_ly_doanh_nghiep_la_gi\" class=\"ez-toc-section\"><\/span>1. T\u00e0i kho\u1ea3n 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p l\u00e0 g\u00ec?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>T\u00e0i kho\u1ea3n 642 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed qu\u1ea3n l\u00fd chung c\u1ee7a doanh nghi\u1ec7p, ph\u1ee5c v\u1ee5 cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd v\u00e0 \u0111i\u1ec1u h\u00e0nh trong su\u1ed1t qu\u00e1 tr\u00ecnh v\u1eadn h\u00e0nh. Nh\u1eefng chi ph\u00ed n\u00e0y c\u00f3 \u1ea3nh h\u01b0\u1edfng tr\u1ef1c ti\u1ebfp \u0111\u1ebfn k\u1ebft qu\u1ea3 l\u1ee3i nhu\u1eadn c\u0169ng nh\u01b0 s\u1ed1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) ph\u1ea3i n\u1ed9p.<\/p>\n<p>V\u00ec v\u1eady, vi\u1ec7c theo d\u00f5i v\u00e0 qu\u1ea3n l\u00fd ch\u1eb7t ch\u1ebd chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (CPQLDN) kh\u00f4ng ch\u1ec9 gi\u00fap doanh nghi\u1ec7p ki\u1ec3m so\u00e1t hi\u1ec7u qu\u1ea3 c\u00e1c kho\u1ea3n chi ti\u00eau m\u00e0 c\u00f2n h\u1ed7 tr\u1ee3 trong vi\u1ec7c t\u00ednh to\u00e1n l\u1ee3i nhu\u1eadn m\u1ed9t c\u00e1ch ch\u00ednh x\u00e1c v\u00e0 minh b\u1ea1ch. \u0110i\u1ec1u n\u00e0y r\u1ea5t quan tr\u1ecdng \u0111\u1ed1i v\u1edbi vi\u1ec7c l\u1eadp <a href=\"https:\/\/gtax.vn\/english\/bao-cao-tai-chinh\/\">b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/a>, \u0111\u01b0a ra quy\u1ebft \u0111\u1ecbnh chi\u1ebfn l\u01b0\u1ee3c v\u00e0 \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh thu\u1ebf c\u1ee7a nh\u00e0 n\u01b0\u1edbc.<\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"aligncenter wp-image-235907 size-large\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/Cost-accounting-cover-1-1024x512.jpg\" alt=\"1. T\u00e0i kho\u1ea3n 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p l\u00e0 g\u00ec?\" width=\"1024\" height=\"512\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/Cost-accounting-cover-1-1024x512.jpg?v=1736484100 1024w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/Cost-accounting-cover-1-300x150.jpg?v=1736484100 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/Cost-accounting-cover-1-768x384.jpg?v=1736484100 768w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/Cost-accounting-cover-1.jpg?v=1736484100 1200w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"2_Nguyen_tac_ke_toan_tai_khoan_642\"><\/span><span id=\"2_Nguyen_tac_ke_toan_tai_khoan_642\" class=\"ez-toc-section\"><\/span>2. Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n t\u00e0i kho\u1ea3n 642<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 1 \u0110i\u1ec1u 92 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, t\u00e0i kho\u1ea3n 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<p>a) T\u00e0i kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ghi nh\u1eadn c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd chung c\u1ee7a doanh nghi\u1ec7p. C\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y bao g\u1ed3m: chi ph\u00ed l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p cho nh\u00e2n vi\u00ean thu\u1ed9c b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd; c\u00e1c kho\u1ea3n tr\u00edch b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n; chi ph\u00ed mua s\u1eafm v\u1eadt li\u1ec7u v\u0103n ph\u00f2ng v\u00e0 c\u00f4ng c\u1ee5 lao \u0111\u1ed9ng; kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ee5c v\u1ee5 cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd; chi ph\u00ed thu\u00ea \u0111\u1ea5t, thu\u1ebf m\u00f4n b\u00e0i; c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i.<\/p>\n<p>b) Nh\u1eefng kho\u1ea3n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed h\u1ee3p l\u1ec7 \u0111\u1ec3 kh\u1ea5u tr\u1eeb thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p (TNDN) theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf, m\u1eb7c d\u00f9 \u0111\u00e3 c\u00f3 \u0111\u1ea7y \u0111\u1ee7 ch\u1ee9ng t\u1eeb v\u00e0 h\u00f3a \u0111\u01a1n h\u1ee3p ph\u00e1p, v\u00e0 \u0111\u00e3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c theo ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n, s\u1ebd kh\u00f4ng \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed k\u1ebf to\u00e1n. Thay v\u00e0o \u0111\u00f3, c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh trong qu\u00e1 tr\u00ecnh quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p, d\u1eabn \u0111\u1ebfn vi\u1ec7c t\u0103ng s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p.<\/p>\n<p>c) T\u00e0i kho\u1ea3n 642 c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c ph\u00e2n chia chi ti\u1ebft \u0111\u1ec3 ghi nh\u1eadn t\u1eebng lo\u1ea1i chi ph\u00ed c\u1ee5 th\u1ec3 theo quy \u0111\u1ecbnh. Doanh nghi\u1ec7p c\u00f3 th\u1ec3 m\u1edf th\u00eam c\u00e1c t\u00e0i kho\u1ea3n c\u1ea5p 2 \u0111\u1ec3 \u0111\u00e1p \u1ee9ng y\u00eau c\u1ea7u qu\u1ea3n l\u00fd chi ti\u1ebft theo t\u1eebng l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng ho\u1eb7c ng\u00e0nh ngh\u1ec1. V\u00e0o cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, to\u00e0n b\u1ed9 c\u00e1c chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p s\u1ebd \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n sang t\u00e0i kho\u1ea3n 911 \u2013 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d \u0111\u1ec3 t\u1ed5ng h\u1ee3p v\u00e0 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 l\u1ee3i nhu\u1eadn cu\u1ed1i c\u00f9ng c\u1ee7a doanh nghi\u1ec7p.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"3_Ket_cau_va_noi_dung_tai_khoan_642\"><\/span><span id=\"3_Ket_cau_va_noi_dung_tai_khoan_642\" class=\"ez-toc-section\"><\/span>3. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung t\u00e0i kho\u1ea3n 642<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ghi nh\u1eadn c\u1ee7a t\u00e0i kho\u1ea3n 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh t\u1ea1i Kho\u1ea3n 2 \u0110i\u1ec1u 92 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC nh\u01b0 sau:<\/p>\n<p><strong>B\u00ean N\u1ee3:<\/strong><\/p>\n<ul>\n<li>C\u00e1c chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd v\u00e0 \u0111i\u1ec1u h\u00e0nh doanh nghi\u1ec7p trong k\u1ef3 k\u1ebf to\u00e1n.<\/li>\n<li>S\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i v\u00e0 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3, c\u1ee5 th\u1ec3 l\u00e0 ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng c\u1ea7n ph\u1ea3i l\u1eadp trong k\u1ef3 n\u00e0y v\u00e0 s\u1ed1 d\u01b0 d\u1ef1 ph\u00f2ng ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft t\u1eeb k\u1ef3 tr\u01b0\u1edbc.<\/li>\n<\/ul>\n<p><strong>B\u00ean C\u00f3:<\/strong><\/p>\n<ul>\n<li>C\u00e1c kho\u1ea3n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m, n\u1ebfu c\u00f3.<\/li>\n<li>Ho\u00e0n nh\u1eadp s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i v\u00e0 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 khi s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp trong k\u1ef3 n\u00e0y th\u1ea5p h\u01a1n so v\u1edbi s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 l\u1eadp t\u1eeb k\u1ef3 tr\u01b0\u1edbc m\u00e0 ch\u01b0a \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng.<\/li>\n<li>K\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p v\u00e0o t\u00e0i kho\u1ea3n 911 \u2013 &#8220;X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh&#8221; \u0111\u1ec3 t\u1ed5ng h\u1ee3p v\u00e0 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 l\u1ee3i nhu\u1eadn c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<p><strong>L\u01b0u \u00fd:<\/strong> T\u00e0i kho\u1ea3n 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3, do t\u1ea5t c\u1ea3 chi ph\u00ed qu\u1ea3n l\u00fd s\u1ebd \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n 911 sau khi t\u00ednh to\u00e1n v\u00e0 t\u1ed5ng h\u1ee3p k\u1ebft qu\u1ea3 kinh doanh.<\/p>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-235908 size-large\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/premium_photo-1678567671940-64eeefe22e5b-1024x683.jpg\" alt=\"3. K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung t\u00e0i kho\u1ea3n 642\" width=\"1024\" height=\"683\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/premium_photo-1678567671940-64eeefe22e5b-1024x683.jpg?v=1736484103 1024w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/premium_photo-1678567671940-64eeefe22e5b-300x200.jpg?v=1736484103 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/premium_photo-1678567671940-64eeefe22e5b-768x512.jpg?v=1736484103 768w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/premium_photo-1678567671940-64eeefe22e5b-1536x1024.jpg?v=1736484103 1536w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/premium_photo-1678567671940-64eeefe22e5b-2048x1365.jpg?v=1736484103 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"4_Tai_khoan_cap_2_cua_tai_khoan_642\"><\/span><span id=\"4_Tai_khoan_cap_2_cua_tai_khoan_642\" class=\"ez-toc-section\"><\/span>4. T\u00e0i kho\u1ea3n c\u1ea5p 2 c\u1ee7a t\u00e0i kho\u1ea3n 642<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>T\u00e0i kho\u1ea3n 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p \u0111\u01b0\u1ee3c ph\u00e2n chia th\u00e0nh 8 t\u00e0i kho\u1ea3n c\u1ea5p 2, m\u1ed7i t\u00e0i kho\u1ea3n gi\u00fap ghi nh\u1eadn v\u00e0 qu\u1ea3n l\u00fd chi ti\u1ebft c\u00e1c lo\u1ea1i chi ph\u00ed qu\u1ea3n l\u00fd trong doanh nghi\u1ec7p, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<ul>\n<li><strong>T\u00e0i kho\u1ea3n 6421 \u2013 Chi ph\u00ed nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd:<\/strong> Ghi nh\u1eadn c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn c\u00e1n b\u1ed9 nh\u00e2n vi\u00ean l\u00e0m c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd, bao g\u1ed3m ti\u1ec1n l\u01b0\u01a1ng, c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH), b\u1ea3o hi\u1ec3m y t\u1ebf (BHYT), b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, v\u00e0 kinh ph\u00ed c\u00f4ng \u0111o\u00e0n d\u00e0nh cho Ban Gi\u00e1m \u0111\u1ed1c v\u00e0 c\u00e1c nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd t\u1ea1i c\u00e1c ph\u00f2ng ban trong doanh nghi\u1ec7p.<\/li>\n<li><strong>T\u00e0i kho\u1ea3n 6422 \u2013 Chi ph\u00ed v\u1eadt li\u1ec7u qu\u1ea3n l\u00fd:<\/strong> Ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed v\u1eadt li\u1ec7u ti\u00eau hao trong qu\u00e1 tr\u00ecnh qu\u1ea3n l\u00fd doanh nghi\u1ec7p, nh\u01b0 v\u0103n ph\u00f2ng ph\u1ea9m, v\u1eadt li\u1ec7u s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 v\u00e0 c\u00e1c v\u1eadt li\u1ec7u ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd. C\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y bao g\u1ed3m c\u1ea3 gi\u00e1 c\u00f3 thu\u1ebf v\u00e0 ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/li>\n<li><strong>T\u00e0i kho\u1ea3n 6423 \u2013 Chi ph\u00ed \u0111\u1ed3 d\u00f9ng v\u0103n ph\u00f2ng:<\/strong> Ghi nh\u1eadn c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn c\u00e1c d\u1ee5ng c\u1ee5, \u0111\u1ed3 d\u00f9ng v\u0103n ph\u00f2ng ph\u1ee5c v\u1ee5 cho ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd trong doanh nghi\u1ec7p, bao g\u1ed3m c\u1ea3 gi\u00e1 c\u00f3 thu\u1ebf v\u00e0 ch\u01b0a c\u00f3 thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng.<\/li>\n<li><strong>T\u00e0i kho\u1ea3n 6424 \u2013 Chi ph\u00ed kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/strong> Ph\u1ea3n \u00e1nh chi ph\u00ed kh\u1ea5u hao c\u1ee7a c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh s\u1eed d\u1ee5ng chung trong doanh nghi\u1ec7p, ch\u1eb3ng h\u1ea1n nh\u01b0 nh\u00e0 l\u00e0m vi\u1ec7c c\u1ee7a c\u00e1c ph\u00f2ng ban, kho t\u00e0ng, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i, m\u00e1y m\u00f3c thi\u1ebft b\u1ecb ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd, v\u00e0 c\u00e1c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh kh\u00e1c.<\/li>\n<li><strong>T\u00e0i kho\u1ea3n 6425 \u2013 Thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed:<\/strong> Ghi nh\u1eadn c\u00e1c kho\u1ea3n chi ph\u00ed li\u00ean quan \u0111\u1ebfn thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed m\u00e0 doanh nghi\u1ec7p ph\u1ea3i chi tr\u1ea3, bao g\u1ed3m thu\u1ebf m\u00f4n b\u00e0i, ti\u1ec1n thu\u00ea \u0111\u1ea5t v\u00e0 c\u00e1c lo\u1ea1i ph\u00ed, l\u1ec7 ph\u00ed kh\u00e1c li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/li>\n<li><strong>T\u00e0i kho\u1ea3n 6426 \u2013 Chi ph\u00ed d\u1ef1 ph\u00f2ng:<\/strong> Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n chi ph\u00ed d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i v\u00e0 d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3, c\u00e1c kho\u1ea3n n\u00e0y \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p v\u00e0 \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh theo quy \u0111\u1ecbnh k\u1ebf to\u00e1n.<\/li>\n<li><strong>T\u00e0i kho\u1ea3n 6427 \u2013 Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i:<\/strong> Ghi nh\u1eadn c\u00e1c chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i ph\u1ee5c v\u1ee5 cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd doanh nghi\u1ec7p, bao g\u1ed3m chi ph\u00ed thu\u00ea t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh, chi ph\u00ed tr\u1ea3 cho nh\u00e0 th\u1ea7u ph\u1ee5, chi ph\u00ed cho c\u00e1c t\u00e0i li\u1ec7u k\u1ef9 thu\u1eadt, b\u1eb1ng s\u00e1ng ch\u1ebf v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn d\u1ecbch v\u1ee5 kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n \u0111\u1ec3 ghi nh\u1eadn l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/li>\n<li><strong>T\u00e0i kho\u1ea3n 6428 \u2013 Chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c:<\/strong> Ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed kh\u00e1c li\u00ean quan \u0111\u1ebfn c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd doanh nghi\u1ec7p, nh\u01b0 chi ph\u00ed h\u1ed9i ngh\u1ecb, ti\u1ebfp kh\u00e1ch, c\u00f4ng t\u00e1c ph\u00ed, chi ph\u00ed \u0111i l\u1ea1i (t\u00e0u, xe), chi ph\u00ed cho lao \u0111\u1ed9ng n\u1eef v\u00e0 c\u00e1c chi ph\u00ed kh\u00e1c ch\u01b0a \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea trong c\u00e1c t\u00e0i kho\u1ea3n tr\u00ean.<\/li>\n<\/ul>\n<p>M\u1ed7i t\u00e0i kho\u1ea3n c\u1ea5p 2 n\u00e0y gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd v\u00e0 ph\u00e2n lo\u1ea1i chi ti\u1ebft c\u00e1c kho\u1ea3n chi ph\u00ed trong c\u00f4ng t\u00e1c \u0111i\u1ec1u h\u00e0nh v\u00e0 qu\u1ea3n l\u00fd, t\u1eeb \u0111\u00f3 h\u1ed7 tr\u1ee3 vi\u1ec7c theo d\u00f5i v\u00e0 h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c c\u00e1c chi ph\u00ed li\u00ean quan, \u0111\u1ea3m b\u1ea3o t\u00ednh minh b\u1ea1ch v\u00e0 hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"5_Phuong_phap_ke_toan_mot_so_giao_dich_kinh_te_chu_yeu\"><\/span><span id=\"6_Phuong_phap_ke_toan_mot_so_giao_dich_kinh_te_chu_yeu\" class=\"ez-toc-section\">5<\/span>. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng kinh doanh, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n nhi\u1ec1u giao d\u1ecbch kinh t\u1ebf kh\u00e1c nhau, v\u00e0 vi\u1ec7c \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u0111\u00fang \u0111\u1eafn v\u00e0 h\u1ee3p l\u00fd cho t\u1eebng giao d\u1ecbch l\u00e0 r\u1ea5t quan tr\u1ecdng \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o t\u00ednh ch\u00ednh x\u00e1c, minh b\u1ea1ch v\u00e0 tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p lu\u1eadt. Theo quy \u0111\u1ecbnh t\u1ea1i kho\u1ea3n 3 \u0110i\u1ec1u 92 Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n c\u00e1c giao d\u1ecbch kinh t\u1ebf ch\u00ednh li\u00ean quan \u0111\u1ebfn t\u00e0i kho\u1ea3n 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p \u0111\u01b0\u1ee3c h\u01b0\u1edbng d\u1eabn chi ti\u1ebft nh\u01b0 sau:<\/p>\n<ol>\n<li><strong>L\u01b0\u01a1ng, th\u01b0\u1edfng, ph\u1ee5 c\u1ea5p v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i chi tr\u1ea3 kh\u00e1c cho nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd:<\/strong> C\u00e1c kho\u1ea3n chi tr\u1ea3 cho nh\u00e2n vi\u00ean trong b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd, bao g\u1ed3m ti\u1ec1n l\u01b0\u01a1ng, c\u00e1c ph\u1ee5 c\u1ea5p, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i (BHXH), b\u1ea3o hi\u1ec3m y t\u1ebf (BHYT), b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n v\u00e0 c\u00e1c kho\u1ea3n h\u1ed7 tr\u1ee3 kh\u00e1c nh\u01b0 b\u1ea3o hi\u1ec3m nh\u00e2n th\u1ecd, b\u1ea3o hi\u1ec3m h\u01b0u tr\u00ed t\u1ef1 nguy\u1ec7n, ghi:\n<ul>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (6421).<\/li>\n<li>C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n 334 (ph\u1ea3i tr\u1ea3 ng\u01b0\u1eddi lao \u0111\u1ed9ng), 338 (ph\u1ea3i tr\u1ea3, ph\u1ea3i n\u1ed9p kh\u00e1c).<\/li>\n<\/ul>\n<\/li>\n<li><strong>Chi ph\u00ed v\u1eadt li\u1ec7u s\u1eed d\u1ee5ng trong qu\u1ea3n l\u00fd doanh nghi\u1ec7p:<\/strong> C\u00e1c v\u1eadt li\u1ec7u nh\u01b0 x\u0103ng, d\u1ea7u, m\u1ee1 ph\u1ee5c v\u1ee5 ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn chuy\u1ec3n, ho\u1eb7c v\u1eadt li\u1ec7u d\u00f9ng \u0111\u1ec3 s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) chung c\u1ee7a doanh nghi\u1ec7p, ghi:\n<ul>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (6422).<\/li>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3).<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 153 \u2013 C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5.<\/li>\n<li>C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n 111, 112, 242, 331,\u2026<\/li>\n<\/ul>\n<\/li>\n<li><strong>Chi ph\u00ed \u0111\u1ed3 d\u00f9ng v\u0103n ph\u00f2ng:<\/strong> C\u00e1c chi ph\u00ed cho \u0111\u1ed3 d\u00f9ng v\u0103n ph\u00f2ng kh\u00f4ng qua kho m\u00e0 d\u00f9ng tr\u1ef1c ti\u1ebfp cho b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd, ghi:\n<ul>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (6423).<\/li>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3).<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 153 \u2013 C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5.<\/li>\n<li>C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n 111, 112, 331,\u2026<\/li>\n<\/ul>\n<\/li>\n<li><strong>Kh\u1ea5u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh d\u00f9ng cho qu\u1ea3n l\u00fd:<\/strong> \u0110\u1ed1i v\u1edbi t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ph\u1ee5c v\u1ee5 cho qu\u1ea3n l\u00fd chung doanh nghi\u1ec7p nh\u01b0 nh\u00e0 c\u1eeda, c\u00f4ng tr\u00ecnh ki\u1ebfn tr\u00fac, kho t\u00e0ng, thi\u1ebft b\u1ecb truy\u1ec1n d\u1eabn, ghi:\n<ul>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (6424).<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 214 \u2013 Hao m\u00f2n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Thu\u1ebf m\u00f4n b\u00e0i v\u00e0 ti\u1ec1n thu\u00ea \u0111\u1ea5t:<\/strong> Chi ph\u00ed li\u00ean quan \u0111\u1ebfn thu\u1ebf m\u00f4n b\u00e0i, ti\u1ec1n thu\u00ea \u0111\u1ea5t ph\u1ea3i n\u1ed9p, ghi:\n<ul>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (6425).<\/li>\n<li>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.<\/li>\n<\/ul>\n<\/li>\n<li><strong>L\u1ec7 ph\u00ed giao th\u00f4ng:<\/strong> Chi ph\u00ed li\u00ean quan \u0111\u1ebfn l\u1ec7 ph\u00ed giao th\u00f4ng, qua c\u1ea7u, ph\u00e0, ghi:\n<ul>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (6425).<\/li>\n<li>C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n 111, 112,\u2026<\/li>\n<\/ul>\n<\/li>\n<li><strong>D\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i:<\/strong> Khi tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i:\n<ul>\n<li>N\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng c\u1ea7n tr\u00edch l\u1eadp trong k\u1ef3 n\u00e0y l\u1edbn h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 tr\u00edch l\u1eadp t\u1eeb k\u1ef3 tr\u01b0\u1edbc:\n<ul>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (6426).<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 229 \u2013 D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2293).<\/li>\n<\/ul>\n<\/li>\n<li>N\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng c\u1ea7n tr\u00edch l\u1eadp nh\u1ecf h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 tr\u00edch l\u1eadp t\u1eeb k\u1ef3 tr\u01b0\u1edbc:\n<ul>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 229 \u2013 D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2293).<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (6426).<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li><strong>D\u1ef1 ph\u00f2ng chi ph\u00ed t\u00e1i c\u01a1 c\u1ea5u doanh nghi\u1ec7p:<\/strong> Tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng chi ph\u00ed t\u00e1i c\u01a1 c\u1ea5u, c\u00e1c h\u1ee3p \u0111\u1ed3ng c\u00f3 r\u1ee7i ro l\u1edbn:\n<ul>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 352 \u2013 D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3.<\/li>\n<\/ul>\n<p>N\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng cu\u1ed1i k\u1ef3 c\u1ea7n l\u1eadp th\u1ea5p h\u01a1n s\u1ed1 \u0111\u00e3 l\u1eadp k\u1ef3 tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft, ho\u00e0n nh\u1eadp ch\u00eanh l\u1ec7ch v\u00e0 ghi gi\u1ea3m chi ph\u00ed:<\/p>\n<ul>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 352 \u2013 D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3.<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<\/li>\n<li><strong>Chi ph\u00ed mua ngo\u00e0i nh\u01b0 \u0111i\u1ec7n tho\u1ea1i, \u0111i\u1ec7n, n\u01b0\u1edbc:<\/strong> C\u00e1c chi ph\u00ed n\u00e0y, bao g\u1ed3m chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh gi\u00e1 tr\u1ecb nh\u1ecf, ghi:\n<ul>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (6427).<\/li>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3).<\/li>\n<li>C\u00f3 C\u00e1c t\u00e0i kho\u1ea3n 111, 112, 331, 335,\u2026<\/li>\n<\/ul>\n<\/li>\n<li><strong>Chi ph\u00ed s\u1eeda ch\u1eefa t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/strong><\/li>\n<\/ol>\n<ul>\n<li>Tr\u01b0\u1eddng h\u1ee3p tr\u00edch tr\u01b0\u1edbc chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110:\n<ul>\n<li>Khi tr\u00edch tr\u01b0\u1edbc chi ph\u00ed:\n<ul>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 335 \u2013 Chi ph\u00ed ph\u1ea3i tr\u1ea3.<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 352 \u2013 D\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3.<\/li>\n<\/ul>\n<\/li>\n<li>Khi chi ph\u00ed s\u1eeda ch\u1eefa th\u1ef1c t\u1ebf ph\u00e1t sinh:\n<ul>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 335, 352.<\/li>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/li>\n<li>C\u00f3 C\u00e1c t\u00e0i kho\u1ea3n 331, 241, 111, 112, 152,\u2026<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p s\u1eeda ch\u1eefa l\u1edbn ph\u00e1t sinh m\u1ed9t l\u1ea7n v\u00e0 li\u00ean quan nhi\u1ec1u k\u1ef3:\n<ul>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 242 \u2013 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<ol start=\"11\">\n<li><strong>Chi ph\u00ed h\u1ed9i ngh\u1ecb, ti\u1ebfp kh\u00e1ch, h\u1ed7 tr\u1ee3 lao \u0111\u1ed9ng n\u1eef:<\/strong> Ghi nh\u1eadn chi ph\u00ed cho h\u1ed9i ngh\u1ecb, ti\u1ebfp kh\u00e1ch, nghi\u00ean c\u1ee9u, h\u1ed7 tr\u1ee3 lao \u0111\u1ed9ng n\u1eef v\u00e0 c\u00e1c kho\u1ea3n chi kh\u00e1c:\n<ul>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p (6428).<\/li>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3).<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 111, 112, 331,\u2026<\/li>\n<\/ul>\n<\/li>\n<li><strong>Thu\u1ebf GTGT kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb:<\/strong> Chi ph\u00ed thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n kh\u1ea5u tr\u1eeb t\u00ednh v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p:\n<ul>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<\/li>\n<\/ul>\n<\/li>\n<li><strong>S\u1ea3n ph\u1ea9m ho\u1eb7c h\u00e0ng h\u00f3a ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9:<\/strong> Chi ph\u00ed s\u1ea3n ph\u1ea9m ho\u1eb7c h\u00e0ng h\u00f3a ti\u00eau d\u00f9ng n\u1ed9i b\u1ed9 cho m\u1ee5c \u0111\u00edch qu\u1ea3n l\u00fd:\n<ul>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 155, 156 \u2013 Chi ph\u00ed s\u1ea3n xu\u1ea5t ho\u1eb7c gi\u00e1 v\u1ed1n h\u00e0ng h\u00f3a.<\/li>\n<\/ul>\n<\/li>\n<li><strong>C\u00e1c kho\u1ea3n gi\u1ea3m chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p:<\/strong> H\u1ea1ch to\u00e1n khi c\u00f3 c\u00e1c kho\u1ea3n l\u00e0m gi\u1ea3m chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p:\n<ul>\n<li>N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n 111, 112,\u2026.<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<\/li>\n<li><strong>N\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i khi chuy\u1ec3n \u0111\u1ed5i m\u00f4 h\u00ecnh:<\/strong> \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p 100% v\u1ed1n Nh\u00e0 n\u01b0\u1edbc chuy\u1ec3n th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n, x\u1eed l\u00fd c\u00e1c kho\u1ea3n n\u1ee3 ph\u1ea3i thu kh\u00f3 \u0111\u00f2i:\n<ul>\n<li>N\u1ee3 c\u00e1c t\u00e0i kho\u1ea3n 111, 112, 331, 334.<\/li>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 229 \u2013 D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n.<\/li>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/li>\n<li>C\u00f3 c\u00e1c t\u00e0i kho\u1ea3n 131, 138,\u2026<\/li>\n<\/ul>\n<\/li>\n<li><strong>L\u1ee3i th\u1ebf kinh doanh ph\u00e1t sinh t\u1eeb c\u1ed5 ph\u1ea7n h\u00f3a:<\/strong> L\u1ee3i th\u1ebf kinh doanh ph\u00e1t sinh t\u1eeb c\u1ed5 ph\u1ea7n h\u00f3a \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o t\u00e0i kho\u1ea3n 242 \u2013 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc:\n<ul>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 242 \u2013 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc.<\/li>\n<\/ul>\n<\/li>\n<li><strong>K\u1ebft chuy\u1ec3n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p:<\/strong> Cu\u1ed1i k\u1ef3, to\u00e0n b\u1ed9 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n 911 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh:\n<ul>\n<li>N\u1ee3 t\u00e0i kho\u1ea3n 911 \u2013 X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/li>\n<li>C\u00f3 t\u00e0i kho\u1ea3n 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n<p><img decoding=\"async\" class=\"aligncenter wp-image-235910 size-large\" src=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/Construction-in-Progress-Accounting-scaled-1-1024x678.jpg\" alt=\"5. Ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n m\u1ed9t s\u1ed1 giao d\u1ecbch kinh t\u1ebf ch\u1ee7 y\u1ebfu\" width=\"1024\" height=\"678\" title=\"\" srcset=\"https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/Construction-in-Progress-Accounting-scaled-1-1024x678.jpg?v=1736484105 1024w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/Construction-in-Progress-Accounting-scaled-1-300x199.jpg?v=1736484105 300w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/Construction-in-Progress-Accounting-scaled-1-768x509.jpg?v=1736484105 768w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/Construction-in-Progress-Accounting-scaled-1-1536x1018.jpg?v=1736484105 1536w, https:\/\/gtax.vn\/wp-content\/uploads\/2025\/01\/Construction-in-Progress-Accounting-scaled-1-2048x1357.jpg?v=1736484105 2048w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/p>\n<p>Tr\u00ean \u0111\u00e2y l\u00e0 to\u00e0n b\u1ed9 th\u00f4ng tin chi ti\u1ebft v\u1ec1 t\u00e0i kho\u1ea3n 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p m\u00e0 Gtax \u0111\u00e3 t\u1ed5ng h\u1ee3p v\u00e0 chia s\u1ebb. Nh\u1eefng th\u00f4ng tin n\u00e0y s\u1ebd gi\u00fap b\u1ea1n c\u00f3 c\u00e1i nh\u00ecn r\u00f5 r\u00e0ng h\u01a1n v\u1ec1 c\u00e1ch h\u1ea1ch to\u00e1n v\u00e0 qu\u1ea3n l\u00fd c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd doanh nghi\u1ec7p, t\u1eeb \u0111\u00f3 \u0111\u1ea3m b\u1ea3o vi\u1ec7c tu\u00e2n th\u1ee7 c\u00e1c quy \u0111\u1ecbnh k\u1ebf to\u00e1n v\u00e0 t\u1ed1i \u01b0u h\u00f3a hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh trong doanh nghi\u1ec7p. N\u1ebfu b\u1ea1n c\u00f3 b\u1ea5t k\u1ef3 c\u00e2u h\u1ecfi n\u00e0o ho\u1eb7c c\u1ea7n \u0111\u01b0\u1ee3c h\u1ed7 tr\u1ee3 th\u00eam v\u1ec1 c\u00e1c v\u1ea5n \u0111\u1ec1 k\u1ebf to\u00e1n, \u0111\u1eebng ng\u1ea7n ng\u1ea1i li\u00ean h\u1ec7 ngay v\u1edbi Gtax qua s\u1ed1 HOTLINE: 0932.362.514.<\/p>","protected":false},"excerpt":{"rendered":"<p>T\u00e0i kho\u1ea3n 642 \u2013 Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p \u0111\u00f3ng vai tr\u00f2 quan tr\u1ecdng trong vi\u1ec7c ki\u1ec3m so\u00e1t v\u00e0 gi\u00e1m s\u00e1t c\u00e1c kho\u1ea3n chi ph\u00ed qu\u1ea3n l\u00fd, nh\u1eb1m \u0111\u1ea3m b\u1ea3o hi\u1ec7u qu\u1ea3 t\u00e0i ch\u00ednh cho doanh nghi\u1ec7p. Tuy nhi\u00ean, vi\u1ec7c ph\u00e2n lo\u1ea1i v\u00e0 h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c c\u00e1c chi ph\u00ed n\u00e0y kh\u00f4ng ph\u1ea3i l\u00fac [&#8230;]\n","protected":false},"author":1,"featured_media":235907,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-235906","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\/235906"}],"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=235906"}],"version-history":[{"count":2,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/235906\/revisions"}],"predecessor-version":[{"id":235912,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/posts\/235906\/revisions\/235912"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media\/235907"}],"wp:attachment":[{"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/media?parent=235906"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/categories?post=235906"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/gtax.vn\/english\/wp-json\/wp\/v2\/tags?post=235906"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}