{"id":2717,"date":"2021-09-10T09:34:01","date_gmt":"2021-09-10T02:34:01","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=2717"},"modified":"2021-09-10T09:36:27","modified_gmt":"2021-09-10T02:36:27","slug":"quy-trinh-hach-toan-trong-cong-ty-xay-dung","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/quy-trinh-hach-toan-trong-cong-ty-xay-dung\/","title":{"rendered":"Quy tr\u00ecnh h\u1ea1ch to\u00e1n trong c\u00f4ng ty x\u00e2y d\u1ef1ng"},"content":{"rendered":"<p style=\"text-align: right;\"><em>Ngu\u1ed3n: B\u00f9i Th\u00fay H\u00e0, facebook, 30-8-2021<\/em><\/p>\n<h2>1. H\u1ea1ch to\u00e1n v\u1eadt li\u1ec7u<\/h2>\n<h3>1.1. Nh\u1eadp mua<\/h3>\n<p>Sau khi hai b\u00ean k\u00fd xong h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng, d\u1ef1a v\u00e0o d\u1ef1 to\u00e1n ph\u1ea7n: B\u1ea3ng t\u1ed5ng h\u1ee3p v\u1eadt li\u1ec7u c\u1ee7a c\u00f4ng tr\u00ecnh v\u00e0 d\u1ef1a v\u00e0o B\u1ea3ng t\u1ed5ng h\u1ee3p v\u1eadt li\u1ec7u \u0111\u1ed1i chi\u1ebfu v\u1edbi B\u1ea3ng nh\u1eadp xu\u1ea5t t\u1ed3n kho xem c\u00f2n thi\u1ebfu v\u1eadt t\u01b0 n\u00e0o r\u1ed3i in ra tr\u00ecnh l\u00e3nh \u0111\u1ea1o, Ch\u1ee7 nhi\u1ec7m c\u00f4ng tr\u00ecnh, c\u00e1n b\u1ed9 qu\u1ea3n l\u00fd theo d\u00f5i c\u00f4ng tr\u00ecnh ho\u1eb7c k\u1ebf to\u00e1n s\u1ebd theo d\u00f5i li\u00ean h\u1ec7 \u0111i l\u1ea5y h\u00f3a \u0111\u01a1n v\u1eadt t\u01b0 \u0111\u1ea7u v\u00e0o cho \u0111\u1ee7 nh\u01b0 theo b\u1ea3ng k\u00ea \u0111\u00e3 mua, H\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb ph\u1ea3i l\u1ea5y v\u1ec1 \u0111\u01b0\u1ee3c tr\u01b0\u1edbc ng\u00e0y nghi\u1ec7m thu c\u00f4ng tr\u00ecnh, Gi\u00e1 mua v\u00e0o c\u1ee7a v\u1eadt t\u01b0 th\u1ea5p h\u01a1n ho\u1eb7c b\u1eb1ng gi\u00e1 tr\u00ean d\u1ef1 to\u00e1n c\u1ee7a B\u1ea3ng t\u1ed5ng h\u1ee3p v\u1eadt li\u1ec7u<\/p>\n<p>So s\u00e1nh gi\u1eefa B\u1ea3ng t\u1ed5ng h\u1ee3p v\u1eadt t\u01b0 c\u1ee7a D\u1ef1 to\u00e1n v\u00e0 B\u1ea3ng t\u1ed5ng h\u1ee3p nh\u1eadp xu\u1ea5t t\u1ed3n kho xem c\u00f2n thi\u1ebfu v\u1eadt t\u01b0 n\u00e0o c\u1ea7n l\u1ea5y cho c\u00f4ng tr\u00ecnh.<\/p>\n<p>Nguy\u00ean v\u1eadt li\u1ec7u mua v\u00e0o: Xi m\u0103ng, c\u00e1t, \u0111\u00e1, s\u1ecfi, s\u1eaft th\u00e9p,&#8230;<\/p>\n<p>Phi\u1ebfu nh\u1eadp kho + H\u00f3a \u0111\u01a1n + Phi\u1ebfu giao h\u00e0ng ho\u1eb7c Xu\u1ea5t kho B\u00ean b\u00e1n + H\u1ee3p \u0111\u1ed3ng v\u00e0 thanh l\u00fd h\u1ee3p \u0111\u1ed3ng ph\u00f4 t\u00f4 (N\u1ebfu c\u00f3) + Phi\u1ebfu chi ti\u1ec1n thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u1eb7c Phi\u1ebfu h\u1ea1ch to\u00e1n (N\u1ebfu mua N\u1ee3 + \u1ee6y nhi\u1ec7m chi v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng kh\u00e1c).<\/p>\n<p>N\u1ebfu nh\u1eadp kho, ghi:<\/p>\n<p style=\"padding-left: 40px;\"><em>N\u1ee3 TK 152, 1331\/C\u00f3 TK 111, 112, 331<\/em><\/p>\n<p>Xu\u1ea5t th\u1eb3ng xu\u1ed1ng c\u00f4ng tr\u00ecnh kh\u00f4ng qua kho: H\u00f3a \u0111\u01a1n + Phi\u1ebfu giao h\u00e0ng ho\u1eb7c Xu\u1ea5t kho B\u00ean b\u00e1n + H\u1ee3p \u0111\u1ed3ng v\u00e0 thanh l\u00fd h\u1ee3p \u0111\u1ed3ng ph\u00f4 t\u00f4 (N\u1ebfu c\u00f3) + Phi\u1ebfu chi ti\u1ec1n thanh to\u00e1n b\u1eb1ng ti\u1ec1n m\u1eb7t ho\u1eb7c Phi\u1ebfu h\u1ea1ch to\u00e1n (N\u1ebfu mua N\u1ee3 + \u1ee6y nhi\u1ec7m chi v\u00e0 c\u00e1c ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng kh\u00e1c).<\/p>\n<p style=\"padding-left: 40px;\"><em>N\u1ee3 TK 621, 1331\/C\u00f3 TK 111, 112, 331<\/em><\/p>\n<h3>1.2. Xu\u1ea5t cho c\u00f4ng tr\u00ecnh<\/h3>\n<p>C\u0103n c\u1ee9 v\u1eadt li\u1ec7u t\u1ed3n kho v\u00e0 h\u00f3a \u0111\u01a1n \u0111\u1ea7u v\u00e0o cho c\u00f4ng tr\u00ecnh l\u00e0m Phi\u1ebfu xu\u1ea5t kho.<\/p>\n<p>Xu\u1ea5t kho: Phi\u1ebfu xu\u1ea5t kho + Phi\u1ebfu y\u00eau c\u1ea7u v\u1eadt t\u01b0<\/p>\n<p style=\"padding-left: 40px;\"><em>N\u1ee3 TK 621\/C\u00f3 TK 152<\/em><\/p>\n<p>C\u0103n c\u1ee9 phi\u1ebfu y\u00eau c\u1ea7u l\u00e0m phi\u1ebfu xu\u1ea5t kho cho c\u00f4ng tr\u00ecnh, m\u1ed7i c\u00f4ng tr\u00ecnh l\u00e0 m\u1ed9t m\u00e3 15401, 15402, 15403,&#8230; \u0111\u1ec3 theo d\u00f5i gi\u00e1 th\u00e0nh ri\u00eang c\u1ee7a m\u1ed7i c\u00f4ng tr\u00ecnh.<\/p>\n<p>Khi xu\u1ea5t v\u1eadt t\u01b0 s\u1ebd ph\u1ea3i xu\u1ea5t chi ti\u1ebft cho c\u00f4ng tr\u00ecnh. T\u1eadp h\u1ee3p chi ph\u00ed v\u00e0o c\u00f4ng tr\u00ecnh \u0111\u00f3 \u0111\u1ec3 theo d\u00f5i t\u00ednh gi\u00e1 th\u00e0nh cho t\u1eebng c\u00f4ng tr\u00ecnh: 15401, 15402, 15403,&#8230; D\u1ef1a v\u00e0o B\u1ea3ng ph\u00e2n t\u00edch v\u1eadt t\u01b0 r\u1ed3i xu\u1ea5t v\u1eadt t\u01b0 cho c\u00f4ng tr\u00ecnh thi c\u00f4ng.<\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-2719\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/09\/hach-toan-cty-xay-dung-01-scaled.jpg\" alt=\"\" width=\"2560\" height=\"1340\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/09\/hach-toan-cty-xay-dung-01-scaled.jpg 2560w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/09\/hach-toan-cty-xay-dung-01-300x157.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/09\/hach-toan-cty-xay-dung-01-1024x536.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/09\/hach-toan-cty-xay-dung-01-768x402.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/09\/hach-toan-cty-xay-dung-01-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/09\/hach-toan-cty-xay-dung-01-1536x804.jpg 1536w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/09\/hach-toan-cty-xay-dung-01-2048x1072.jpg 2048w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/09\/hach-toan-cty-xay-dung-01-60x31.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/09\/hach-toan-cty-xay-dung-01-100x52.jpg 100w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/p>\n<h3>1.3. K\u1ebft chuy\u1ec3n cu\u1ed1i k\u1ef3<\/h3>\n<p>Cu\u1ed1i k\u1ef3 k\u1ebft chuy\u1ec3n sang TK 154: Chi ti\u1ebft cho c\u00e1c c\u00f4ng tr\u00ecnh 15401, 15402, 15403,&#8230;<\/p>\n<p style=\"padding-left: 40px;\"><em>N\u1ee3 TK 154\/C\u00f3 TK 621<\/em><\/p>\n<p>V\u1eadt t\u01b0 trong D\u1ef1 to\u00e1n v\u1edbi th\u1ef1c t\u1ebf thi c\u00f4ng c\u00f3 th\u1ec3 xu\u1ea5t ch\u00eanh l\u1ec7ch so v\u1edbi D\u1ef1 to\u00e1n (C\u00f3 th\u1ec3 cao h\u01a1n ho\u1eb7c th\u1ea5p h\u01a1n) v\u00ec th\u1ef1c t\u1ebf kh\u00f4ng th\u1ec3 kh\u1edbp 100% v\u1edbi D\u1ef1 to\u00e1n \u0111\u01b0\u1ee3c m\u00e0 s\u1ebd c\u00f3 hao ph\u00ed trong qu\u00e1 tr\u00ecnh thi c\u00f4ng (Ch\u00fa \u00fd kh\u00f4ng \u0111\u1ec3 ch\u00eanh l\u1ec7ch nhi\u1ec1u qu\u00e1)<\/p>\n<p>N\u1ebfu ch\u00eanh l\u1ec7ch qu\u00e1 cao thu\u1ebf s\u1ebd xu\u1ea5t to\u00e1n ph\u1ea7n ch\u00eanh l\u1ec7ch n\u00e0y (K\u1ec3 c\u1ea3 chi ph\u00ed nh\u00e2n c\u00f4ng c\u0169ng v\u1eady n\u1ebfu l\u1edbn h\u01a1n \u0111\u1ec1u b\u1ecb xu\u1ea5t to\u00e1n).<\/p>\n<ul>\n<li>N\u1ebfu v\u1eadt li\u1ec7u \u0111\u01b0a v\u00e0o th\u1ea5p h\u01a1n (Gi\u1ea3m gi\u00e1 th\u00e0nh =&gt; Gi\u1ea3m gi\u00e1 v\u1ed1n =&gt; L\u00e3i khi Quy\u1ebft to\u00e1n thu\u1ebf.)<\/li>\n<li>N\u1ebfu xu\u1ea5t v\u1eadt li\u1ec7u \u0111\u1ea7u v\u00e0o cao h\u01a1n (D\u1ef1 to\u00e1n =&gt; N\u1ebfu l\u00e0m theo \u0111\u00fang chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n th\u00ec):<\/li>\n<\/ul>\n<p>Lo\u1ea1i ngay t\u1eeb \u0111\u1ea7u; Cu\u1ed1i n\u0103m khi Quy\u1ebft to\u00e1n thu\u1ebf TNDN ph\u1ea3i lo\u1ea1i tr\u1eeb ph\u1ea7n chi ph\u00ed n\u00e0y ra =&gt; Tr\u00ean T\u1edd khai quy\u1ebft to\u00e1n TNDN n\u1eb1m \u1edf Ch\u1ec9 ti\u00eau B4 c\u1ee7a T\u1edd khai quy\u1ebft to\u00e1n n\u0103m tr\u00ean ph\u1ea7n m\u1ec1m HTKK &#8211; C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0m t\u0103ng doanh thu t\u00ednh thu\u1ebf x 20%.<\/p>\n<p style=\"padding-left: 40px;\"><em>N\u1ee3 TK 632 &#8211; Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (Ph\u1ea7n chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp v\u01b0\u1ee3t tr\u00ean m\u1ee9c b\u00ecnh th\u01b0\u1eddng)<\/em><\/p>\n<p style=\"padding-left: 40px;\"><em>C\u00f3 TK 621 &#8211; Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp<\/em><\/p>\n<p>Ho\u1eb7c v\u1eabn t\u1eadp h\u1ee3p v\u00e0o TK 154 \u0111\u1ec3 theo d\u00f5i v\u00e0 sau n\u00e0y khi c\u00f4ng tr\u00ecnh k\u1ebft th\u00fac l\u00fac k\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n.<\/p>\n<p style=\"padding-left: 40px;\"><em>N\u1ee3 TK 154\/C\u00f3 TK 621<\/em><\/p>\n<p style=\"padding-left: 40px;\"><em>N\u1ee3 TK 632\/C\u00f3 TK 154 (TK 154 = V\u1eadt li\u1ec7u D\u1ef1 to\u00e1n + Ch\u00eanh l\u1ec7ch v\u01b0\u1ee3t D\u1ef1 to\u00e1n)<\/em><\/p>\n<p>Cu\u1ed1i n\u0103m khi Quy\u1ebft to\u00e1n thu\u1ebf TNDN ph\u1ea3i lo\u1ea1i tr\u1eeb ph\u1ea7n chi ph\u00ed n\u00e0y ra, Tr\u00ean T\u1edd khai quy\u1ebft to\u00e1n TNDN n\u1eb1m \u1edf Ch\u1ec9 ti\u00eau B4 = TK 632 ch\u00eanh l\u1ec7ch v\u01b0\u1ee3t D\u1ef1 to\u00e1n c\u1ee7a T\u1edd khai quy\u1ebft to\u00e1n n\u0103m tr\u00ean ph\u1ea7n m\u1ec1m HTKK &#8211; C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0m t\u0103ng doanh thu t\u00ednh thu\u1ebf x 20%.<\/p>\n<p>V\u1edbi v\u1eadt li\u1ec7u ph\u1ea3i c\u00f3 \u0111\u1ee7:<\/p>\n<ul>\n<li>Phi\u1ebfu nh\u1eadp.<\/li>\n<li>Phi\u1ebfu xu\u1ea5t, Phi\u1ebfu y\u00eau c\u1ea7u \u0111i k\u00e8m (N\u1ebfu c\u00f3)<\/li>\n<li>Xu\u1ea5t nh\u1eadp t\u1ed3n t\u1ed5ng h\u1ee3p.<\/li>\n<li>Th\u1ebb Kho chi ti\u1ebft.<\/li>\n<li>B\u1ea3ng t\u00ednh Gi\u00e1 th\u00e0nh (N\u1ebfu c\u00f3).<\/li>\n<\/ul>\n<h2>2. H\u1ea1ch to\u00e1n chi ph\u00ed nh\u00e2n c\u00f4ng<\/h2>\n<p>Chi ph\u00ed nh\u00e2n c\u00f4ng c\u00f4ng tr\u00ecnh<\/p>\n<p style=\"padding-left: 40px;\"><em>N\u1ee3 TK 622, 627\/C\u00f3 TK 334<\/em><\/p>\n<p style=\"padding-left: 40px;\"><em>Chi tr\u1ea3: N\u1ee3 TK 334\/C\u00f3 TK 111, 112<\/em><\/p>\n<p>\u0110\u1ec3 l\u00e0 chi ph\u00ed h\u1ee3p l\u00fd \u0111\u01b0\u1ee3c tr\u1eeb v\u00e0 kh\u00f4ng b\u1ecb xu\u1ea5t to\u00e1n khi t\u00ednh thu\u1ebf TNDN c\u1ea7n ph\u1ea3i c\u00f3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u1ee7 t\u1ee5c sau:<\/p>\n<ul>\n<li>H\u1ee3p \u0111\u1ed3ng lao \u0111\u1ed9ng.<\/li>\n<li>B\u1ea3ng ch\u1ea5m c\u00f4ng h\u00e0ng th\u00e1ng.<\/li>\n<li>B\u1ea3ng l\u01b0\u01a1ng \u0111i k\u00e8m b\u1ea3ng ch\u1ea5m c\u00f4ng th\u00e1ng \u0111\u00f3.<\/li>\n<li>T\u1ea1m \u1ee9ng, th\u01b0\u1edfng, t\u0103ng ca th\u00eam gi\u1edd (N\u1ebfu c\u00f3)&#8230;<\/li>\n<li>Phi\u1ebfu chi thanh to\u00e1n l\u01b0\u01a1ng, ho\u1eb7c ch\u1ee9ng t\u1eeb ng\u00e2n h\u00e0ng n\u1ebfu Doanh nghi\u1ec7p thanh to\u00e1n b\u1eb1ng ti\u1ec1n g\u1eedi<\/li>\n<li>T\u1ea5t c\u1ea3 c\u00f3 ch\u1eef k\u00fd \u0111\u1ea7y \u0111\u1ee7.<\/li>\n<\/ul>\n<p>Thi\u1ebfu 1 trong c\u00e1c n\u1ed9i dung tr\u00ean c\u01a1 quan thu\u1ebf s\u1ebd lo\u1ea1i tr\u1eeb v\u00ec cho r\u1eb1ng \u0111ang \u0111\u01b0a chi ph\u00ed kh\u1ed1ng v\u00e0o, v\u00e0 b\u1ecb xu\u1ea5t to\u00e1n khi Quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n<p>Cu\u1ed1i k\u1ef3: k\u1ebft chuy\u1ec3n sang TK 154: Chi ti\u1ebft cho c\u00e1c c\u00f4ng tr\u00ecnh 15401, 15402, 15403,&#8230;<\/p>\n<p style=\"padding-left: 40px;\"><em>N\u1ee3 TK 154\/C\u00f3 TK 622<\/em><\/p>\n<p>Chi ph\u00ed nh\u00e2n c\u00f4ng trong D\u1ef1 to\u00e1n v\u1edbi th\u1ef1c t\u1ebf thi c\u00f4ng c\u00f3 th\u1ec3 xu\u1ea5t ch\u00eanh l\u1ec7ch so v\u1edbi D\u1ef1 to\u00e1n (C\u00f3 th\u1ec3 cao h\u01a1n ho\u1eb7c th\u1ea5p h\u01a1n m\u1ed9t ch\u00fat) v\u00ec th\u1ef1c t\u1ebf kh\u00f4ng th\u1ec3 kh\u1edbp 100% =&gt; \u0110\u1eebng \u0111\u1ec3 ch\u00eanh l\u1ec7ch nhi\u1ec1u qu\u00e1 (N\u1ebfu ch\u00eanh l\u1ec7ch qu\u00e1 cao thu\u1ebf s\u1ebd xu\u1ea5t to\u00e1n ph\u1ea7n ch\u00eanh l\u1ec7ch n\u00e0y).<\/p>\n<p>N\u1ebfu chi ph\u00ed nh\u00e2n c\u00f4ng \u0111\u01b0a v\u00e0o gi\u1ea3m chi ph\u00ed =&gt; Gi\u1ea3m gi\u00e1 th\u00e0nh =&gt; Gi\u1ea3m gi\u00e1 v\u1ed1n =&gt; L\u00e3i khi quy\u1ebft to\u00e1n thu\u1ebf th\u00ec kh\u00f4ng v\u1ea5n \u0111\u1ec1 g\u00ec.<\/p>\n<p>Nh\u01b0ng n\u1ebfu chi ph\u00ed nh\u00e2n c\u00f4ng cao h\u01a1n D\u1ef1 to\u00e1n th\u00ec n\u1ebfu l\u00e0m theo \u0111\u00fang chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n th\u00ec:<\/p>\n<p>Lo\u1ea1i ngay t\u1eeb \u0111\u1ea7u, cu\u1ed1i n\u0103m khi quy\u1ebft to\u00e1n thu\u1ebf TNDN ph\u1ea3i lo\u1ea1i tr\u1eeb ph\u1ea7n chi ph\u00ed n\u00e0y ra, Tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n TNDN n\u1eb1m \u1edf Ch\u1ec9 ti\u00eau B4 c\u1ee7a T\u1edd khai quy\u1ebft to\u00e1n n\u0103m tr\u00ean ph\u1ea7n m\u1ec1m HTKK &#8211; Chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi t\u00ednh thu\u1ebf TNDN l\u00e0m t\u0103ng doanh thu t\u00ednh thu\u1ebf x 20%:<\/p>\n<p style=\"padding-left: 40px;\"><em>N\u1ee3 TK 632 &#8211; Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (Ph\u1ea7n chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp v\u01b0\u1ee3t tr\u00ean m\u1ee9c b\u00ecnh th\u01b0\u1eddng)<\/em><\/p>\n<p style=\"padding-left: 40px;\"><em>C\u00f3 TK 622 &#8211; Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<\/em><\/p>\n<p>Ho\u1eb7c v\u1eabn t\u1eadp h\u1ee3p v\u00e0o TK 154 \u0111\u1ec3 theo d\u00f5i v\u00e0 sau n\u00e0y khi c\u00f4ng tr\u00ecnh k\u1ebft th\u00fac th\u00ec k\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n, ghi:<\/p>\n<p style=\"padding-left: 40px;\"><em>N\u1ee3 TK 154\/C\u00f3 TK 622<\/em><\/p>\n<p style=\"padding-left: 40px;\"><em>N\u1ee3 TK 632\/C\u00f3 TK 154 (TK 154 = V\u1eadt li\u1ec7u D\u1ef1 to\u00e1n + Ch\u00eanh l\u1ec7ch v\u01b0\u1ee3t D\u1ef1 to\u00e1n).<\/em><\/p>\n<h2>3. H\u1ea1ch to\u00e1n chi chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/h2>\n<p>H\u1ea1ch to\u00e1n:<\/p>\n<p style=\"padding-left: 40px;\"><em>N\u1ee3 TK 627, 1331<\/em><\/p>\n<p style=\"padding-left: 40px;\"><em>C\u00f3 TK 111, 112, 331, 242,\u2026 &#8211; Chi ph\u00ed n\u00e0y ph\u00e2n b\u1ed5 theo y\u1ebfu t\u1ed1 nguy\u00ean v\u1eadt li\u1ec7u xu\u1ea5t d\u00f9ng<\/em><\/p>\n<p>Ph\u00e2n b\u1ed5 = (Ti\u00eau ch\u00ed ph\u00e2n b\u1ed5 * 100\/T\u1ed5ng TK 621 trong th\u00e1ng) % * T\u1ed5ng TK 627 trong th\u00e1ng<br \/>\nCu\u1ed1i k\u1ef3: K\u1ebft chuy\u1ec3n sang TK 154: Chi ti\u1ebft cho c\u00e1c c\u00f4ng tr\u00ecnh 15401, 15402, 15403,\u2026<\/p>\n<p style=\"padding-left: 40px;\"><em>N\u1ee3 TK 154\/C\u00f3 TK 627<\/em><\/p>\n<p>Chi ph\u00ed s\u1ea3n xu\u1ea5t chung trong D\u1ef1 to\u00e1n v\u1edbi th\u1ef1c t\u1ebf thi c\u00f4ng c\u00f3 th\u1ec3 xu\u1ea5t ch\u00eanh l\u1ec7ch so v\u1edbi D\u1ef1 to\u00e1n (C\u00f3 th\u1ec3 cao h\u01a1n ho\u1eb7c th\u1ea5p h\u01a1n m\u1ed9t ch\u00fat) v\u00ec th\u1ef1c t\u1ebf kh\u00f4ng th\u1ec3 kh\u1edbp 100% =&gt; \u0110\u1eebng \u0111\u1ec3 ch\u00eanh l\u1ec7ch nhi\u1ec1u qu\u00e1 (N\u1ebfu ch\u00eanh l\u1ec7ch qu\u00e1 cao thu\u1ebf s\u1ebd xu\u1ea5t to\u00e1n ph\u1ea7n ch\u00eanh l\u1ec7ch n\u00e0y). N\u1ebfu chi ph\u00ed s\u1ea3n xu\u1ea5t chung \u0111\u01b0a v\u00e0o gi\u1ea3m chi ph\u00ed =&gt; Gi\u1ea3m gi\u00e1 th\u00e0nh =&gt; Gi\u1ea3m gi\u00e1 v\u1ed1n =&gt; L\u00e3i khi quy\u1ebft to\u00e1n thu\u1ebf th\u00ec kh\u00f4ng v\u1ea5n \u0111\u1ec1 g\u00ec.<\/p>\n<p>Nh\u01b0ng n\u1ebfu chi ph\u00ed s\u1ea3n xu\u1ea5t chung cao h\u01a1n D\u1ef1 to\u00e1n th\u00ec n\u1ebfu l\u00e0m theo \u0111\u00fang chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n th\u00ec:<\/p>\n<p>Lo\u1ea1i ngay t\u1eeb \u0111\u1ea7u, cu\u1ed1i n\u0103m khi quy\u1ebft to\u00e1n thu\u1ebf TNDN ph\u1ea3i lo\u1ea1i tr\u1eeb ph\u1ea7n chi ph\u00ed n\u00e0y ra, Tr\u00ean t\u1edd khai quy\u1ebft to\u00e1n TNDN n\u1eb1m \u1edf Ch\u1ec9 ti\u00eau B4 c\u1ee7a T\u1edd khai quy\u1ebft to\u00e1n n\u0103m tr\u00ean ph\u1ea7n m\u1ec1m HTKK &#8211; C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0m t\u0103ng doanh thu t\u00ednh thu\u1ebf x 20%.<\/p>\n<p style=\"padding-left: 40px;\"><em>N\u1ee3 TK 632 &#8211; Gi\u00e1 v\u1ed1n b\u00e1n h\u00e0ng (Chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh kh\u00f4ng ph\u00e2n b\u1ed5 ho\u1eb7c v\u01b0\u1ee3t D\u1ef1 to\u00e1n).<\/em><\/p>\n<p style=\"padding-left: 40px;\"><em>C\u00f3 TK 627 &#8211; Chi ph\u00ed s\u1ea3n xu\u1ea5t chung.<\/em><\/p>\n<p>Ho\u1eb7c v\u1eabn t\u1eadp h\u1ee3p v\u00e0o TK 154 \u0111\u1ec3 theo d\u00f5i v\u00e0 sau n\u00e0y khi c\u00f4ng tr\u00ecnh k\u00eat th\u00fac th\u00ec k\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n, ghi:<\/p>\n<p style=\"padding-left: 40px;\"><em>N\u1ee3 TK 154\/C\u00f3 TK 627<\/em><\/p>\n<p style=\"padding-left: 40px;\"><em>N\u1ee3 TK 632\/C\u00f3 TK 154 (TK 154 = V\u1eadt li\u1ec7u D\u1ef1 to\u00e1n + Ch\u00eanh l\u1ec7ch v\u01b0\u1ee3t D\u1ef1 to\u00e1n)<\/em><\/p>\n<p>Cu\u1ed1i n\u0103m khi quy\u1ebft to\u00e1n thu\u1ebf TNDN ph\u1ea3i lo\u1ea1i tr\u1eeb ph\u1ea7n chi ph\u00ed n\u00e0y ra, tr\u00ean T\u1edd khai quy\u1ebft to\u00e1n TNDN n\u1eb1m \u1edf Ch\u1ec9 ti\u00eau B4 = TK 632 ch\u00eanh l\u1ec7ch v\u01b0\u1ee3t D\u1ef1 to\u00e1n c\u1ee7a t\u1edd khai quy\u1ebft to\u00e1n tr\u00ean ph\u1ea7n m\u1ec1m HTKK &#8211; C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf l\u00e0m t\u0103ng Doanh thu t\u00ednh thu\u1ebf x 20%.<\/p>\n","protected":false},"excerpt":{"rendered":"<div class='heateorSssClear'><\/div><div  class='heateor_sss_sharing_container heateor_sss_horizontal_sharing' heateor-sss-data-href='https:\/\/htttdn.com\/index.php\/tin-tuc\/quy-trinh-hach-toan-trong-cong-ty-xay-dung\/'><div class='heateor_sss_sharing_title' style=\"font-weight:bold\" ><\/div><ul class=\"heateor_sss_sharing_ul\"><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_like\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-like\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/quy-trinh-hach-toan-trong-cong-ty-xay-dung\/\" data-layout=\"button_count\" data-action=\"like\" data-show-faces=\"false\" data-share=\"false\"><\/div><\/li><li style=\"padding:4.2px 0 !important\" class=\"heateor_sss_facebook_share\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><div class=\"fb-share-button\" data-href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/quy-trinh-hach-toan-trong-cong-ty-xay-dung\/\" data-layout=\"button_count\"><\/div><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Instagram\" Title=\"Instagram\" class=\"heateorSssSharing heateorSssInstagramBackground\"><a href=\"https:\/\/www.instagram.com\/\" rel=\"nofollow noopener\" target=\"_blank\"><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssInstagramSvg\"><\/ss><\/a><\/i><ss class=\"heateor_sss_square_count heateor_sss_instagram_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Twitter\" Title=\"Twitter\" class=\"heateorSssSharing heateorSssTwitterBackground\" onclick='heateorSssPopup(\"http:\/\/twitter.com\/intent\/tweet?text=Quy%20tr%C3%ACnh%20h%E1%BA%A1ch%20to%C3%A1n%20trong%20c%C3%B4ng%20ty%20x%C3%A2y%20d%E1%BB%B1ng&url=https%3A%2F%2Fhtttdn.com%2Findex.php%2Ftin-tuc%2Fquy-trinh-hach-toan-trong-cong-ty-xay-dung%2F\")'><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssTwitterSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_twitter_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><i style=\"width:20px;height:20px;border-radius:999px;\" alt=\"Pinterest\" Title=\"Pinterest\" class=\"heateorSssSharing heateorSssPinterestBackground\" onclick=\"javascript:void( (function() {var e=document.createElement('script' );e.setAttribute('type','text\/javascript' );e.setAttribute('charset','UTF-8' );e.setAttribute('src','\/\/assets.pinterest.com\/js\/pinmarklet.js?r='+Math.random()*99999999);document.body.appendChild(e)})());\"><ss style=\"display:block;border-radius:999px;\" class=\"heateorSssSharingSvg heateorSssPinterestSvg\"><\/ss><\/i><ss class=\"heateor_sss_square_count heateor_sss_pinterest_count\">&nbsp;<\/ss><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;\" title=\"More\" alt=\"More\" class=\"heateorSssSharing heateorSssMoreBackground\" onclick=\"heateorSssMoreSharingPopup(this, 'https:\/\/htttdn.com\/index.php\/tin-tuc\/quy-trinh-hach-toan-trong-cong-ty-xay-dung\/', 'Quy%20tr%C3%ACnh%20h%E1%BA%A1ch%20to%C3%A1n%20trong%20c%C3%B4ng%20ty%20x%C3%A2y%20d%E1%BB%B1ng', '' )\" ><ss style=\"display:block\" class=\"heateorSssSharingSvg heateorSssMoreSvg\"><\/ss><\/i><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;margin-left:9px !important;\" title=\"Total Shares\" class=\"heateorSssSharing heateorSssTCBackground\"><\/i><\/li><\/ul><div class=\"heateorSssClear\"><\/div><\/div><div class='heateorSssClear'><\/div><p>Ngu\u1ed3n: B\u00f9i Th\u00fay H\u00e0, facebook, 30-8-2021 1. H\u1ea1ch to\u00e1n v\u1eadt li\u1ec7u 1.1. Nh\u1eadp mua Sau khi hai b\u00ean k\u00fd xong h\u1ee3p \u0111\u1ed3ng x\u00e2y d\u1ef1ng, d\u1ef1a v\u00e0o d\u1ef1 to\u00e1n ph\u1ea7n: B\u1ea3ng t\u1ed5ng h\u1ee3p v\u1eadt li\u1ec7u c\u1ee7a c\u00f4ng tr\u00ecnh v\u00e0 d\u1ef1a v\u00e0o B\u1ea3ng t\u1ed5ng h\u1ee3p v\u1eadt li\u1ec7u \u0111\u1ed1i chi\u1ebfu v\u1edbi B\u1ea3ng nh\u1eadp&#8230;<\/p>\n","protected":false},"author":1,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":[],"ht-kb-category":[103],"ht-kb-tag":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v15.2.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>Quy tr\u00ecnh h\u1ea1ch to\u00e1n trong c\u00f4ng ty x\u00e2y d\u1ef1ng - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p<\/title>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" href=\"https:\/\/htttdn.com\/index.php\/tin-tuc\/quy-trinh-hach-toan-trong-cong-ty-xay-dung\/\" \/>\r\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"Quy tr\u00ecnh h\u1ea1ch to\u00e1n trong c\u00f4ng ty x\u00e2y d\u1ef1ng - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p\" \/>\r\n<meta property=\"og:description\" content=\"Ngu\u1ed3n: B\u00f9i Th\u00fay H\u00e0, facebook, 30-8-2021 1. 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