{"id":3281,"date":"2021-12-22T08:46:26","date_gmt":"2021-12-22T01:46:26","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&p=3281"},"modified":"2021-12-22T08:48:55","modified_gmt":"2021-12-22T01:48:55","slug":"hach-toan-ban-hang-cho-cac-don-vi-noi-bo","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/hach-toan-ban-hang-cho-cac-don-vi-noi-bo\/","title":{"rendered":"H\u1ea1ch to\u00e1n b\u00e1n h\u00e0ng cho c\u00e1c \u0111\u01a1n v\u1ecb n\u1ed9i b\u1ed9"},"content":{"rendered":"

\n\t1. Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a ghi nh\u1eadn doanh thu ngay<\/strong>
\n<\/h2>\n

\n\tTr\u01b0\u1eddng h\u1ee3p không ghi nh\u1eadn doanh thu gi\u1eefa các khâu trong n\u1ed9i b\u1ed9 doanh nghi\u1ec7p, ch\u1ec9 ghi nh\u1eadn doanh thu khi th\u1ef1c bán hàng ra bên ngoài:\n<\/p>\n

\n\t1.1. K\u1ebf toán t\u1ea1i \u0111\u01a1n v\u1ecb bán <\/strong>
\n<\/h3>\n

\n\tKhi xu\u1ea5t s\u1ea3n ph\u1ea9m, hàng hoá, d\u1ecbch v\u1ee5 \u0111\u1ebfn các \u0111\u01a1n v\u1ecb h\u1ea1ch toán ph\u1ee5 thu\u1ed9c trong n\u1ed9i b\u1ed9 doanh nghi\u1ec7p, k\u1ebf toán l\u1eadp Phi\u1ebfu xu\u1ea5t kho kiêm v\u1eadn chuy\u1ec3n n\u1ed9i b\u1ed9 ho\u1eb7c hóa \u0111\u01a1n GTGT, ghi: \n<\/p>\n

\n\tN\u1ee3 TK 136 – Phai thu n\u1ed9i b\u1ed9 (giá v\u1ed1n)\n<\/p>\n

\n\tCó các TK 155 156\n<\/p>\n

\n\tCó TK 333 – Thu\u1ebf và các kho\u1ea3n ph\u1ea3i n\u1ed9p Nhà n\u01b0\u1edbc.\n<\/p>\n

\n\tKhi nh\u1eadn \u0111\u01b0\u1ee3c thông báo t\u1eeb \u0111\u01a1n v\u1ecb mua là s\u1ea3n ph\u1ea9m, hàng hóa \u0111ã \u0111\u01b0\u1ee3c tiêu th\u1ee5 ra bên ngoài, \u0111\u01a1n v\u1ecb bán ghi nh\u1eadn doanh thu, giá v\u1ed1n: \n<\/p>\n

\n\tPh\u1ea3n ánh giá v\u1ed1n hàng bán, ghi: \n<\/p>\n

\n\tN\u1ee3 TK 632 – Giá v\u1ed1n hàng bán\n<\/p>\n

\n\tCó 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9. \n<\/p>\n

\n\tPh\u1ea3n ánh doanh thu, ghi: \n<\/p>\n

\n\tN\u1ee3 TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9\n<\/p>\n

\n\tCó TK 511 – Doanh thu bán hàng và cung c\u1ea5p d\u1ecbch v\u1ee5.\n<\/p>\n

\n\t\"\"
\n<\/h3>\n

\n\t1.2. K\u1ebf toán t\u1ea1i \u0111\u01a1n v\u1ecb mua <\/strong>
\n<\/h3>\n

\n\tKhi nh\u1eadn \u0111\u01b0\u1ee3c s\u1ea3n ph\u1ea9m, hàng hoá, d\u1ecbch v\u1ee5 do \u0111\u01a1n v\u1ecb h\u1ea1ch toán ph\u1ee5 thu\u1ed9c trong n\u1ed9i b\u1ed9 doanh nghi\u1ec7p chuyên \u0111án, k\u1ebf toán c\u0103n c\u1ee9 vào các ch\u1ee9ng t\u1eeb có liên quan, ghi: \n<\/p>\n

\n\tN\u1ee3 các TK 155, 156 (giá v\u1ed1n) \n<\/p>\n

\n\tN\u1ee3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu có)\n<\/p>\n

\n\tCó TK 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9.\n<\/p>\n

\n\tKhi bán s\u1ea3n ph\u1ea9m, hàng hoá, d\u1ecbch v\u1ee5 ra bên ngoài, k\u1ebf toán ghi nh\u1eadn doanh thu, giá v\u1ed1n nh\u01b0 giao d\u1ecbch bán hàng thông th\u01b0\u1eddng. \n<\/p>\n

\n\tTr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb h\u1ea1ch toán ph\u1ee5 thu\u1ed9c không \u0111\u01b0\u1ee3c phân c\u1ea5p h\u1ea1ch toán \u0111\u1ebfn k\u1ebft qu\u1ea3 kinh doanh sau thu\u1ebf, k\u1ebf toán ph\u1ea3i k\u1ebft chuy\u1ec3n doanh thu, giá v\u1ed1n cho \u0111\u01a1n v\u1ecb c\u1ea5p trên: \n<\/p>\n

\n\tK\u1ebft chuy\u1ec3n giá v\u1ed1n, ghi: \n<\/p>\n

\n\tN\u1ee3 TK 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9\n<\/p>\n

\n\tCó TK 632 – Giá v\u1ed1n hàng bán. \n<\/p>\n

\n\tK\u1ebft chuy\u1ec3n doanh thu, ghi: \n<\/p>\n

\n\tN\u1ee3 TK 511 – Doanh thu bán hàng và cung c\u1ea5p d\u1ecbch v\u1ee5\n<\/p>\n

\n\tCó TK 336 – Ph\u1ea3i tr\u1ea3 n\u1ed9i b\u1ed9.\n<\/p>\n

\n\t2. Tr\u01b0\u1eddng h\u1ee3p ghi nh\u1eadn doanh thu ngay<\/strong>
\n<\/h2>\n

\n\tGhi: \n<\/p>\n

\n\tN\u1ee3 các TK 136 – Ph\u1ea3i thu n\u1ed9i b\u1ed9\n<\/p>\n

\n\tCó TK 511 – Doanh thu bán hàng và cung c\u1ea5p d\u1ecbch v\u1ee5 (chi ti\u1ebft giao d\u1ecbch bán)\n<\/p>\n

\n\tCó TK 333 – Thu\u1ebf và các kho\u1ea3n ph\u1ea3i n\u1ed9p Nhà n\u01b0\u1edbc. \n<\/p>\n

\n\tGhi nh\u1eadn giá v\u1ed1n hàng bán nh\u01b0 giao d\u1ecbch bán hàng thông th\u01b0\u1eddng
\n\t <\/p>\n","protected":false},"excerpt":{"rendered":"

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