{"id":3284,"date":"2021-12-22T08:57:34","date_gmt":"2021-12-22T01:57:34","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&p=3284"},"modified":"2021-12-22T08:59:04","modified_gmt":"2021-12-22T01:59:04","slug":"hach-toan-doanh-thu-ban-hang-cho-khach-hang-truyen-thong","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/hach-toan-doanh-thu-ban-hang-cho-khach-hang-truyen-thong\/","title":{"rendered":"H\u1ea1ch to\u00e1n doanh thu b\u00e1n h\u00e0ng cho kh\u00e1ch h\u00e0ng truy\u1ec1n th\u1ed1ng"},"content":{"rendered":"

\n\tKhi bán hàng hóa, cung c\u1ea5p d\u1ecbch v\u1ee5 trong ch\u01b0\u01a1ng trình dành cho khách hàng truy\u1ec1n th\u1ed1ng k\u1ebf toán ghi nh\u1eadn doanh thu trên c\u01a1 s\u1edf t\u1ed5ng s\u1ed1 ti\u1ec1n thu \u0111\u01b0\u1ee3c tr\u1eeb \u0111i ph\u1ea7n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n là giá tr\u1ecb h\u1ee3p lý c\u1ee7a hàng hóa, d\u1ecbch v\u1ee5 cung c\u1ea5p mi\u1ec5n phí ho\u1eb7c s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u, gi\u1ea3m giá cho khách hàng: \n<\/p>\n

\n\tN\u1ee3 các TK 112, 131\n<\/p>\n

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

\n\tCó TK 3387 – Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n \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 h\u1ebft th\u1eddi h\u1ea1n quy \u0111\u1ecbnh c\u1ee7a ch\u01b0\u01a1ng trình, n\u1ebfu khách hàng không \u0111áp \u1ee9ng \u0111\u01b0\u1ee3c các \u0111i\u1ec1u ki\u1ec7n \u0111\u1ec3 h\u01b0\u1edfng các \u01b0u \u0111ãi nh\u01b0 nh\u1eadn hàng hóa, d\u1ecbch v\u1ee5 mi\u1ec5n phí ho\u1eb7c chi\u1ebft kh\u1ea5u gi\u1ea3m giá, ng\u01b0\u1eddi bán không phát sinh ngh\u0129a v\u1ee5 ph\u1ea3i thanh toán cho khách hàng, k\u1ebf toán k\u1ebft chuy\u1ec3n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n thành doanh thu bán hàng, cung c\u1ea5p d\u1ecbch v\u1ee5, ghi: \n<\/p>\n

\n\tN\u1ee3 TK 3387 – Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n\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<\/p>\n

\n\tKhi khách hàng \u0111áp \u1ee9ng \u0111\u1ee7 các \u0111i\u1ec1u ki\u1ec7n c\u1ee7a ch\u01b0\u01a1ng trình \u0111\u1ec3 \u0111\u01b0\u1ee3c h\u01b0\u1edfng \u01b0u \u0111ãi, kho\u1ea3n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c x\u1eed lý nh\u01b0 sau:\n<\/p>\n

\n\tTr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi bán tr\u1ef1c ti\u1ebfp cung c\u1ea5p hàng hóa, d\u1ecbch v\u1ee5 mi\u1ec5n phí ho\u1eb7c chi\u1ebft kh\u1ea5u, gi\u1ea3m giá cho ng\u01b0\u1eddi mua<\/strong>, kho\u1ea3n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n sang ghi nh\u1eadn là doanh thu bán hàng, cung c\u1ea5p d\u1ecbch v\u1ee5 t\u1ea1i th\u1eddi \u0111i\u1ec3m th\u1ef1c hi\u1ec7n xong ngh\u0129a v\u1ee5 v\u1edbi khách hàng (\u0111ã chuy\u1ec3n giao hàng hóa, d\u1ecbch v\u1ee5 mi\u1ec5n phí ho\u1eb7c \u0111ã chi\u1ebft kh\u1ea5u, gi\u1ea3m giá cho khách hàng): \n<\/p>\n

\n\tN\u1ee3 TK 3387 – Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n\n<\/p>\n

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

\n\tTr\u01b0\u1eddng h\u1ee3p bên th\u1ee9 ba là ng\u01b0\u1eddi cung c\u1ea5p hàng hóa, d\u1ecbch v\u1ee5 ho\u1eb7c chi\u1ebft kh\u1ea5u gi\u1ea3m giá cho khách hàng <\/strong>thì th\u1ef1c hi\u1ec7n nh\u01b0 sau: \n<\/p>\n

\n\tTr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p \u0111óng vai trò là \u0111\u1ea1i lý c\u1ee7a bên th\u1ee9 ba, ph\u1ea7n chênh l\u1ec7ch gi\u1eefa kho\u1ea3n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n và s\u1ed1 ti\u1ec1n ph\u1ea3i thanh toán cho bên th\u1ee9 ba \u0111ó \u0111\u01b0\u1ee3c ghi nh\u1eadn là doanh thu bán hàng cung c\u1ea5p d\u1ecbch v\u1ee5 khi phát sinh ngh\u0129a v\u1ee5 thanh toán v\u1edbi bên th\u1ee9 ba, ghi: \n<\/p>\n

\n\tN\u1ee3 TK 3387 – Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n\n<\/p>\n

\n\tCó TK 511 – Doanh thu bán hàng và cung c\u1ea5p d\u1ecbch v\u1ee5 (ph\u1ea7n chênh l\u1ec7ch gi\u1eefa doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n và s\u1ed1 ti\u1ec1n tr\u1ea3 cho bên th\u1ee9 ba \u0111\u01b0\u1ee3c coi nh\u01b0 doanh thu hoa h\u1ed3ng \u0111\u1ea1i lý)\n<\/p>\n

\n\tCó các TK 111, 112 (s\u1ed1 ti\u1ec1n thanh toán cho bên th\u1ee9 ba).\n<\/p>\n

\n\tTr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p không \u0111óng vai trò \u0111\u1ea1i lý c\u1ee7a bên th\u1ee9 ba (giao d\u1ecbch mua \u0111\u1ea5t, bán \u0111o\u1ea1n), toàn b\u1ed9 kho\u1ea3n doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n s\u1ebd \u0111\u01b0\u1ee3c ghi nh\u1eadn là doanh thu bán hàng, cung c\u1ea5p d\u1ecbch v\u1ee5 khi phát sinh ngh\u0129a v\u1ee5 thanh toán cho bên th\u1ee9 ba, s\u1ed1 ti\u1ec1n ph\u1ea3i thanh toán cho bên th\u1ee9 ba \u0111\u01b0\u1ee3c ghi nh\u1eadn vào giá v\u1ed1n hàng bán, ghi: \n<\/p>\n

\n\tN\u1ee3 TK 3387 – Doanh thu ch\u01b0a th\u1ef1c hi\u1ec7n\n<\/p>\n

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

\n\t\u0110\u1ed3ng th\u1eddi ph\u1ea3n ánh s\u1ed1 ti\u1ec1n ph\u1ea3i thanh toán cho bên th\u1ee9 ba là giá v\u1ed1n hàng hóa, d\u1ecbch v\u1ee5 cung c\u1ea5p cho khách hàng, ghi: \n<\/p>\n

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

\n\tCó các TK 112, 331.
\n\t <\/p>\n","protected":false},"excerpt":{"rendered":"

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