{"id":2968,"date":"2021-11-19T14:46:12","date_gmt":"2021-11-19T07:46:12","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=2968"},"modified":"2021-11-19T14:46:12","modified_gmt":"2021-11-19T07:46:12","slug":"ke-toan-van-tai-nhung-noi-dung-can-biet","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/ke-toan-van-tai-nhung-noi-dung-can-biet\/","title":{"rendered":"K\u1ebf to\u00e1n v\u1eadn t\u1ea3i &#8211; Nh\u1eefng n\u1ed9i dung c\u1ea7n bi\u1ebft"},"content":{"rendered":"<p style=\"text-align: right;\"><em>Ngu\u1ed3n: Ho\u00e0ng Th\u1ecb B\u00edch H\u1ea1nh, Facebook,12-11-2021<\/em><\/p>\n<h2>1. Chi ph\u00ed v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng<\/h2>\n<p>K\u1ebf to\u00e1n chi ph\u00ed kinh doanh v\u1eadn t\u1ea3i g\u1ed3m:<\/p>\n<ul>\n<li>Ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a l\u00e1i xe, ph\u1ee5 xe. Ti\u1ec1n l\u01b0\u01a1ng b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng, v\u0103n ph\u00f2ng, qu\u1ea3n l\u00fd kh\u00e1c\u2026.<\/li>\n<li>Tr\u00edch BHXH, BHYT, BHTN tr\u00ean ti\u1ec1n l\u01b0\u01a1ng.<\/li>\n<li>Nhi\u00ean li\u1ec7u.<\/li>\n<li>V\u1eadt li\u1ec7u ph\u1ee5<\/li>\n<li>Chi ph\u00ed CCDC<\/li>\n<li>Chi ph\u00ed s\u0103m l\u1ed1p<\/li>\n<li>Chi ph\u00ed s\u1eeda ch\u1eefa ph\u01b0\u01a1ng ti\u1ec7n.<\/li>\n<li>Chi ph\u00ed kh\u1ea5u hao ph\u01b0\u01a1ng ti\u1ec7n<\/li>\n<li>Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i.<\/li>\n<li>C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00e1c.<\/li>\n<\/ul>\n<p>\u0110\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed kinh doanh v\u1eadn t\u1ea3i \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p theo t\u1eebng \u0111\u1ed9i xe, \u0111o\u00e0n xe chi ti\u1ebft th\u00e0nh \u0111\u1ed1i t\u01b0\u1ee3ng<\/p>\n<ul>\n<li>V\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch<\/li>\n<li>V\u1eadn chuy\u1ec3n h\u00e0ng h\u00f3a k\u00fd g\u1eedi.<\/li>\n<\/ul>\n<h2>2. Ph\u01b0\u01a1ng ph\u00e1p t\u1eadp h\u1ee3p<\/h2>\n<p>Ph\u01b0\u01a1ng ph\u00e1p t\u1eadp h\u1ee3p chi ph\u00ed gi\u00e1 th\u00e0nh:<\/p>\n<p>Chi ph\u00ed nguy\u00ean li\u1ec7u : C\u0103n c\u1ee9 v\u00e0o s\u1ed1 km xe ch\u1ea1y v\u00e0 \u0111\u1ecbnh m\u1ee9c ti\u00eau hao nhi\u00ean li\u1ec7u \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ed5ng nhi\u00ean li\u1ec7u ti\u00eau hao theo C\u00f4ng Th\u1ee9c:<\/p>\n<p style=\"text-align: center;\"><em><strong>Nhi\u00ean li\u1ec7u ti\u00eau hao = S\u1ed1 km xe ch\u1ea1y x \u0111\u1ecbnh m\u1ee9c ti\u00eau hao<\/strong><\/em><\/p>\n<p>Nh\u1eb1m m\u1ee5c \u0111\u00edch qu\u1ea3n tr\u1ecb \u1edf 1 s\u1ed1 c\u00f4ng ty th\u1ef1c hi\u1ec7n kho\u00e1n chi ph\u00ed nhi\u00ean li\u1ec7u cho l\u00e1i xe th\u00ec nhi\u00ean li\u1ec7u ti\u00eau hao \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh tr\u00ean c\u01a1 s\u1edf h\u1ee3p \u0111\u1ed3ng kho\u00e1n v\u00e0 thanh l\u00fd h\u1ee3p \u0111\u1ed3ng kho\u00e1n.<\/p>\n<p>Chi ph\u00ed x\u0103ng xe:<\/p>\n<ul>\n<li>Nh\u00e2n vi\u00ean l\u00e1i xe n\u1ed9p c\u00e1c phi\u1ebfu mua x\u0103ng cho ph\u00f2ng k\u1ebf to\u00e1n khi k\u1ebft th\u00fac ca ho\u1eb7c \u0111\u1ecbnh k\u1ef3<\/li>\n<li>\u0110\u01a1n v\u1ecb cung c\u1ea5p x\u0103ng g\u1eedi b\u1ea3ng k\u00ea ti\u1ec1n x\u0103ng t\u1eebng ng\u00e0y theo t\u1eebng \u0111\u1ea7u xe<\/li>\n<li>Ph\u00f2ng k\u1ebf to\u00e1n ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu v\u1edbi b\u1ea3ng k\u00ea, \u0111\u1ed1i chi\u1ebfu v\u1edbi s\u1ed1 x\u0103ng d\u1ea7u ti\u00eau hao c\u1ee7a t\u1eebng xe tr\u00ean c\u01a1 s\u1edf \u0111\u1ecbnh m\u1ee9c ti\u00eau hao nhi\u00ean li\u1ec7u v\u00e0 qu\u00e3ng \u0111\u01b0\u1eddng<\/li>\n<li>Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp : l\u00e0 ti\u1ec1n l\u01b0\u01a1ng ph\u1ea3i tr\u1ea3 cho l\u00e1i xe, ph\u1ee5 xe v\u00e0 tr\u00edch c\u00e1c kho\u1ea3n BHXH, BHYT\u2026..<\/li>\n<\/ul>\n<p>Chi ph\u00ed l\u01b0\u01a1ng l\u00e1i xe:<\/p>\n<ul>\n<li>K\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh doanh thu khi l\u00e1i xe k\u1ebft th\u00fac ca<\/li>\n<li>K\u1ebf to\u00e1n \u0111\u1ed1i chi\u1ebfu v\u1edbi b\u1ea3ng \u0111\u1ecbnh m\u1ee9c doanh thu \u0111\u1ec3 t\u00ednh l\u01b0\u01a1ng cho t\u1eebng ca. B\u1ea3ng \u0111\u1ecbnh m\u1ee9c doanh thu \u0111\u1ec3 t\u00ednh l\u01b0\u01a1ng. C\u00f3 th\u1ec3 t\u00ednh tr\u1ef1c ti\u1ebfp ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a t\u1eebng l\u00e1i xe,ho\u1eb7c ph\u00e2n b\u1ed5 n\u1ebfu kh\u00f4ng t\u00ednh l\u01b0\u01a1ng tr\u1ef1c ti\u1ebfp cho t\u1eebng l\u00e1i xe \u0111\u01b0\u1ee3c<\/li>\n<\/ul>\n<p>Chi ph\u00ed s\u0103m l\u1ed1p xe : G\u1ed3m chi ph\u00ed mua, s\u1eeda ch\u1eefa s\u0103m l\u1ed1p. \u0110\u00e2y l\u00e0 1 kho\u1ea3n chi ph\u00ed ph\u00e1t sinh 1 k\u1ef3 v\u1edbi s\u1ed1 ti\u1ec1n l\u1edbn nh\u01b0ng l\u1ea1i li\u00ean quan \u0111\u1ebfn nhi\u1ec1u k\u1ef3, v\u00ec th\u1ebf kho\u1ea3n chi ph\u00ed n\u00e0y s\u1ebd ti\u1ebfn h\u00e0nh tr\u00edch tr\u01b0\u1edbc. v\u00e0 \u0111\u01b0\u1ee3c theo d\u00f5i tr\u00ean b\u1ea3ng ph\u00e2n b\u1ed5 cu\u1ed1i k\u1ef3 ti\u1ebfn h\u00e0nh tr\u00edch v\u00e0 ph\u00e2n b\u1ed5.<\/p>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-2612\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/08\/loi-ke-toan-hay-mac-phai.jpg\" alt=\"\" width=\"1204\" height=\"628\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/08\/loi-ke-toan-hay-mac-phai.jpg 1204w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/08\/loi-ke-toan-hay-mac-phai-300x156.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/08\/loi-ke-toan-hay-mac-phai-1024x534.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/08\/loi-ke-toan-hay-mac-phai-768x401.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/08\/loi-ke-toan-hay-mac-phai-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/08\/loi-ke-toan-hay-mac-phai-60x31.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/08\/loi-ke-toan-hay-mac-phai-100x52.jpg 100w\" sizes=\"(max-width: 1204px) 100vw, 1204px\" \/><\/p>\n<h2><strong>3. C\u00e1ch x\u00e1c \u0111\u1ecbnh chi ph\u00ed<\/strong><\/h2>\n<p>S\u1ed1 ti\u1ec1n tr\u00edch tr\u01b0\u1edbc = T\u1ed5ng s\u1ed1 ti\u1ec1n mua, s\u1eeda s\u0103m l\u1ed1p\/ s\u1ed1 th\u00e1ng s\u1eed d\u1ee5ng \u01b0\u1edbc t\u00ednh ( th\u01b0\u1eddng l\u00e0 1 n\u0103m)<\/p>\n<ul>\n<li>Chi ph\u00ed kh\u1ea5u hao ph\u01b0\u01a1ng ti\u1ec7n ( Kh\u1ea5u hao TSC\u0110)<\/li>\n<li>Chi ph\u00ed kh\u00e1c : Chi ph\u00ed nguy\u00ean li\u1ec7u ph\u1ee5, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 \u0111\u1ec3 s\u1eeda xe, \u0111i\u1ec7n tho\u1ea1i, chi ph\u00ed qu\u1ea3n l\u00fd \u0111\u1ed9i xe, v\u00e9 c\u1ea7u \u0111\u01b0\u1eddng\u2026.nh\u1eefng chi ph\u00ed n\u00e0y \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung \u0111\u1ec3 ph\u00e2n b\u1ed5.<\/li>\n<li>Chi ph\u00ed s\u1eeda ch\u1eefa<\/li>\n<li>H\u1ea1ch to\u00e1n tr\u1ef1c ti\u1ebfp cho t\u1eebng \u0111\u1ea7u xe, ho\u1eb7c h\u1ee3p \u0111\u1ed3ng. Vi\u1ec7c s\u1eeda ch\u1eefa, thay th\u1ebf thi\u1ebft b\u1ecb c\u0169ng \u0111\u01b0\u1ee3c theo d\u00f5i theo t\u1eebng \u0111\u1ea7u xe v\u00e0 qu\u00e3ng \u0111\u01b0\u1eddng th\u1ef1c hi\u1ec7n \u0111\u1ec3 t\u00ednh \u0111\u1ecbnh m\u1ee9c thay th\u1ebf l\u1ed1p, ph\u1ee5 t\u00f9ng kh\u00e1c cho t\u1eebng xe<\/li>\n<\/ul>\n<h2>4. X\u00e2y d\u1ef1ng \u0111\u1ef1ng m\u1ee9c nhi\u00ean li\u1ec7u<\/h2>\n<p>C\u00e1c doanh nghi\u1ec7p t\u1ef1 x\u00e2y d\u1ef1ng \u0111\u1ecbnh m\u1ee9c ti\u00eau hao nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u cho c\u00e1c ho\u1ea1t \u0111\u1ed9ng c\u1ee7a doanh nghi\u1ec7p v\u00e0 g\u1eedi cho c\u01a1 quan thu\u1ebf, thu\u1eadn l\u1ee3i cho vi\u1ec7c ki\u1ec3m tra chi ph\u00ed khi ki\u1ec3m tra quy\u1ebft to\u00e1n sau n\u00e0y.<\/p>\n<p>\u0110\u1ecbnh m\u1ee9c l\u00e0 do doanh nghi\u1ec7p t\u1ef1 x\u00e2y d\u1ef1ng v\u00e0 t\u1ef1 l\u1eadp. M\u1ed7i doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o \u0111\u1eb7c \u0111i\u1ec3m kinh doanh c\u1ee7a m\u00ecnh \u0111\u1ec3 x\u00e2y d\u1ef1ng \u0111\u1ecbnh m\u1ee9c ph\u00f9 h\u1ee3p.<\/p>\n<p>C\u0103n c\u1ee9 \u0111\u1ec3 x\u00e2y d\u1ef1ng \u0111\u1ecbnh m\u1ee9c l\u00e0 c\u00e1c th\u00f4ng s\u1ed1 k\u1ef9 thu\u1eadt c\u1ee7a ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i m\u00e0 doanh nghi\u1ec7p \u0111ang s\u1eed d\u1ee5ng. vi\u1ec7c x\u00e2y d\u1ef1ng kh\u00f4ng x\u00e2y d\u1ef1ng cao qu\u00e1 m\u1ee9c, v\u00ec b\u00ean thu\u1ebf h\u1ecd c\u00f3 kinh nghi\u1ec7m, h\u1ecd s\u1ebd so s\u00e1nh v\u1edbi c\u00e1c doanh nghi\u1ec7p c\u00f9ng ng\u00e0nh khi thanh ki\u1ec3m tra s\u1ebd b\u00f3c chi ph\u00ed r\u1ea5t m\u1ea1o hi\u1ec3m<\/p>\n<p>K\u1ebf to\u00e1n c\u0103n c\u1ee9 cung \u0111\u01b0\u1eddng \u0111\u1ecbnh chuy\u1ec3n v\u00e0 \u0111\u1ecbnh m\u1ee9c \u0111\u00e3 l\u1eadp \u0111\u1ec3 l\u00e0m c\u0103n c\u1ee9 ph\u00e2n b\u1ed5 chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u s\u1eed d\u1ee5ng cho ph\u00f9 h\u1ee3p khi t\u00ednh gi\u00e1 th\u00e0nh<\/p>\n<p>N\u1ebfu c\u00f4ng ty xe kh\u00f4ng \u0111\u1ee9ng t\u00ean c\u00f4ng ty th\u00ec ph\u1ea3i c\u00f3 h\u1ee3p \u0111\u1ed3ng thu\u00ea m\u01b0\u1ee3n xe.N\u1ebfu giao kho\u00e1n cho \u0111\u01a1n v\u1ecb th\u1ee9 3 v\u1eadn chuy\u1ec3n c\u00f4ng ty b\u1ea1n ch\u1ec9 l\u00e0 trung gian \u0103n hoa h\u1ed3ng th\u00ec kh\u00f4ng \u0111\u01b0a th\u00eam t\u00e0i x\u1ebf, x\u0103ng d\u1ea7u v\u00ec \u0111\u00e3 giao kho\u00e1n th\u00ec b\u00ean nh\u1eadn giao kho\u00e1n \u0111\u00e3 \u0111\u1ea7y \u0111\u1ee7 c\u00e1c th\u1ee7 t\u1ee5c tr\u00ean h\u1ecd ph\u1ea3i lo t\u1ea5t c\u1ea3<\/p>\n<p>C\u00f3 l\u01b0\u01a1ng t\u00e0i x\u1ebf, n\u1ebfu kh\u00f4ng c\u00f3 t\u00e0i x\u1ebf th\u00ec h\u1ee3p \u0111\u1ed3ng thu\u00ea xe ph\u1ea3i thu\u00ea lu\u00f4n t\u00e0i x\u1ebf.<\/p>\n<h2>5. H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/h2>\n<p><span style=\"text-decoration: underline;\">Mua x\u0103ng d\u1ea7u, nhi\u00ean li\u1ec7u<\/span>:<\/p>\n<ul>\n<li>Phi\u1ebfu nh\u1eadp kho<\/li>\n<li>H\u00f3a \u0111\u01a1n t\u00e0i ch\u00ednh<\/li>\n<li>Ch\u1ee9ng t\u1eeb thanh to\u00e1n<\/li>\n<li>Ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n: Chi ti\u1ec1n ho\u1eb7c h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 152<br \/>\nN\u1ee3 TK 1331<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 111, 112, 331<\/p>\n<p><strong><em>Ch\u00fa \u00fd<\/em><\/strong>: N\u1ebfu x\u0103ng d\u1ea7u mua th\u01b0\u1eddng xuy\u00ean li\u00ean t\u1ee5c th\u00ec l\u1eadp h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf: h\u00e0ng ng\u00e0y l\u1ea5y phi\u1ebfu x\u0103ng, cu\u1ed1i th\u00e1ng c\u0103n c\u1ee9 b\u1ea3ng k\u00ea chi ti\u1ebft \u0111\u1ed1i chi\u1ebfu phi\u1ebfu xu\u1ea5t 01 h\u00f3a \u0111\u01a1n ho\u1eb7c mua b\u00e1n giao d\u1ecbch ph\u00e1t sinh l\u1ea7n n\u00e0o l\u1ea5y h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb l\u1ea7n \u0111\u00f3<\/p>\n<p><span style=\"text-decoration: underline;\">Xu\u1ea5t kho nhi\u00ean li\u1ec7u cho xe<\/span>:<\/p>\n<ul>\n<li>Phi\u1ebfu y\u00eau c\u1ea7u nhi\u00ean li\u1ec7u n\u1ebfu c\u00f3<\/li>\n<li>Phi\u1ebfu xu\u1ea5t kho<\/li>\n<li>Phi\u1ebfu c\u1ea5p x\u0103ng d\u1ea7u<\/li>\n<\/ul>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 621 (N\u1ebfu theo quy\u1ebft \u0111\u1ecbnh 48\/2006\/Q\u0110\u2013BTC l\u00e0 TK 1541)<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 152<\/p>\n<p>Tr\u01b0\u1eddng h\u1ee3p kho\u00e1n nhi\u00ean li\u1ec7u cho l\u00e1i xe: ph\u01b0\u01a1ng ph\u00e1p n\u00e0y \u00e1p d\u1ee5ng \u0111\u1ec3 m\u1ee5c \u0111\u00edch tr\u00e1nh t\u00ecnh tr\u1ea1ng l\u00e1i xe gian l\u1eadn ti\u1ec1n x\u0103ng d\u1ea7u h\u00fat ra khi ch\u1ea1y xe \u0111\u1ec3 b\u00e1n ri\u00eang thu l\u1ee3i b\u1ea5t ch\u00ednh<\/p>\n<p><span style=\"text-decoration: underline;\">Khi \u1ee9ng ti\u1ec1n cho l\u00e1i xe mua nhi\u00ean li\u1ec7u<\/span>:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 141<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 1111<\/p>\n<p>Cu\u1ed1i k\u1ef3 thanh l\u00fd h\u1ee3p \u0111\u1ed3ng kho\u00e1n:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 621<br \/>\nN\u1ee3 TK 133<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 141<\/p>\n<p><span style=\"text-decoration: underline;\">K\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 CP nhi\u00ean li\u1ec7u trong k\u1ef3<\/span>:<\/p>\n<p>Theo quy\u1ebft \u0111\u1ecbnh 15\/2006\/Q\u0110\u2013BTC (Thay th\u1ebf b\u1eb1ng Th\u00f4ng t\u01b0 200\/2014\/TT\u2013BTC):<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 154<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 621<\/p>\n<p>Theo quy\u1ebft \u0111\u1ecbnh 48\/2006\/Q\u0110\u2013BTC:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 154<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 152<\/p>\n<p><span style=\"text-decoration: underline;\">Chi ph\u00ed nh\u00e2n c\u00f4ng<\/span>:<\/p>\n<p>T\u00ednh l\u01b0\u01a1ng l\u00e1i xe:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 622 (TK 15412)<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 334<\/p>\n<p>Tr\u00edch BHXH, BHYT, BHTN:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 622 (TK 15412)<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 3383<br \/>\nC\u00f3 TK 3384<br \/>\nC\u00f3 TK 3388<\/p>\n<p>Tr\u1ea3 l\u01b0\u01a1ng:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 334<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 1111, 112<\/p>\n<p><span style=\"text-decoration: underline;\">Chi ph\u00ed kh\u1ea5u hao ph\u01b0\u01a1ng ti\u1ec7n (KH TSC\u0110)<\/span><\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 627 (N\u1ee3 TK 15413 n\u1ebfu Q\u011048)<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 214<\/p>\n<p>Chi ph\u00ed kh\u00e1c:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 627 (N\u1ee3 TK 15418)<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 111,112,331<\/p>\n<p><span style=\"text-decoration: underline;\">Tr\u00edch tr\u01b0\u1edbc chi ph\u00ed x\u0103m l\u1ed1p<\/span>:<\/p>\n<p>Khi mua ho\u1eb7c s\u1eeda l\u1ed1p:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 142,242<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 1111, 1121<\/p>\n<p>Ph\u00e2n b\u1ed5 (12 th\u00e1ng):<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 627 (TK 15413)<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 142,242<\/p>\n<p><span style=\"text-decoration: underline;\">Ngo\u00e0i ra c\u1ea7n c\u00f3 chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/span>:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 642<br \/>\nN\u1ee3 TK 1331<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 111, 112<\/p>\n<p><strong>Doanh thu<\/strong><\/p>\n<p>Khi xu\u1ea5t h\u00f3a \u0111\u01a1n GTGT cho kh\u00e1ch:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 131, 111, 112<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 511<br \/>\nC\u00f3 TK 33311<\/p>\n<p>N\u1ebfu c\u00f3 chi\u1ebft kh\u1ea5u, gi\u1ea3m gi\u00e1:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 521<br \/>\nN\u1ee3 TK 33311<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 111, 112, 131<\/p>\n<p><strong>Cu\u1ed1i k\u1ef3 k\u1ebft chuy\u1ec3n<\/strong><\/p>\n<p>K\u1ebft chuy\u1ec3n CP v\u00e0o gi\u00e1 v\u1ed1n :<\/p>\n<p>Theo quy\u1ebft \u0111\u1ecbnh 15\/2006\/Q\u0110\u2013BTC (Thay th\u1ebf b\u1eb1ng Th\u00f4ng t\u01b0 200\/2014\/TT\u2013BTC):<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 154<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 621<br \/>\nC\u00f3 TK 622<br \/>\nC\u00f3 TK 627<\/p>\n<p>Theo quy\u1ebft \u0111\u1ecbnh 48\/2006\/Q\u0110\u2013BTC th\u00ec ngay t\u1eeb \u0111\u1ea7u \u0111\u00e3 h\u1ea1ch to\u00e1n N\u1ee3 TK 154<\/p>\n<p>T\u1eadp h\u1ee3p gi\u00e1 v\u1ed1n:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 632<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 154<\/p>\n<p>K\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 911<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 632<\/p>\n<p>K\u1ebft chuy\u1ec3n doanh thu:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 511<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 911<\/p>\n<p>K\u1ebft chuy\u1ec3n chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 911<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 642<\/p>\n<p>X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh:<\/p>\n<p>L\u1ed7 :<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 421<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 911<\/p>\n<p>L\u00e3i:<\/p>\n<p style=\"padding-left: 40px;\">N\u1ee3 TK 911<\/p>\n<p style=\"padding-left: 80px;\">C\u00f3 TK 421<\/p>\n<p><strong><em>Ch\u00fa \u00fd:<\/em><\/strong><\/p>\n<ul>\n<li>Cu\u1ed1i n\u0103m l\u1eadp b\u1ea3ng \u0111\u1ed1i chi\u1ebfu c\u00f4ng n\u1ee3<\/li>\n<li>B\u1ea3ng t\u00ednh gi\u00e1 th\u00e0nh ph\u1ea3i chi ti\u1ebft t\u1eebng \u0111\u01a1n h\u00e0ng, ho\u1eb7c \u0111\u01a1n v\u1eadn chuy\u1ec3n h\u00e0nh kh\u00e1ch, c\u00e0ng chi ti\u1ebft c\u00e0ng d\u1ec5 gi\u1ea3i tr\u00ecnh thu\u1ebf<\/li>\n<\/ul>\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\/ke-toan-van-tai-nhung-noi-dung-can-biet\/'><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\/ke-toan-van-tai-nhung-noi-dung-can-biet\/\" 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 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heateorSssTCBackground\"><\/i><\/li><\/ul><div class=\"heateorSssClear\"><\/div><\/div><div class='heateorSssClear'><\/div><p>Ngu\u1ed3n: Ho\u00e0ng Th\u1ecb B\u00edch H\u1ea1nh, Facebook,12-11-2021 1. Chi ph\u00ed v\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng K\u1ebf to\u00e1n chi ph\u00ed kinh doanh v\u1eadn t\u1ea3i g\u1ed3m: Ti\u1ec1n l\u01b0\u01a1ng c\u1ee7a l\u00e1i xe, ph\u1ee5 xe. Ti\u1ec1n l\u01b0\u01a1ng b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng, v\u0103n ph\u00f2ng, qu\u1ea3n l\u00fd kh\u00e1c\u2026. Tr\u00edch BHXH, BHYT, BHTN tr\u00ean ti\u1ec1n l\u01b0\u01a1ng. Nhi\u00ean li\u1ec7u. V\u1eadt li\u1ec7u&#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>K\u1ebf to\u00e1n v\u1eadn t\u1ea3i - Nh\u1eefng n\u1ed9i dung c\u1ea7n bi\u1ebft - 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\/ke-toan-van-tai-nhung-noi-dung-can-biet\/\" \/>\r\n<meta property=\"og:locale\" content=\"vi_VN\" \/>\r\n<meta property=\"og:type\" content=\"article\" \/>\r\n<meta property=\"og:title\" content=\"K\u1ebf to\u00e1n v\u1eadn t\u1ea3i - Nh\u1eefng n\u1ed9i dung c\u1ea7n bi\u1ebft - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p\" \/>\r\n<meta property=\"og:description\" content=\"Ngu\u1ed3n: Ho\u00e0ng Th\u1ecb B\u00edch H\u1ea1nh, Facebook,12-11-2021 1. 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