{"id":3404,"date":"2022-03-22T10:20:17","date_gmt":"2022-03-22T03:20:17","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=3404"},"modified":"2022-03-22T10:23:29","modified_gmt":"2022-03-22T03:23:29","slug":"quy-trinh-ke-toan-tscd-trong-doanh-nghiep","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/quy-trinh-ke-toan-tscd-trong-doanh-nghiep\/","title":{"rendered":"Quy tr\u00ecnh k\u1ebf to\u00e1n TSC\u0110 trong doanh nghi\u1ec7p"},"content":{"rendered":"<p style=\"text-align: right;\">\n\t<em>Ngu\u1ed3n: Facebook, B&ugrave;i Th&uacute;y H&agrave;<\/em>\n<\/p>\n<p style=\"text-align: justify;\">\n\tT&agrave;i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) l&agrave; m\u1ed9t b\u1ed9 ph\u1eadn c\u1ee7a t\u01b0 li\u1ec7u s\u1ea3n xu\u1ea5t, gi\u1eef vai tr&ograve; t\u01b0 li\u1ec7u lao \u0111\u1ed9ng ch\u1ee7 y\u1ebfu c\u1ee7a qu&aacute; tr&igrave;nh s\u1ea3n xu\u1ea5t. Ch&uacute;ng \u0111\u01b0\u1ee3c coi l&agrave; c\u01a1 s\u1edf v\u1eadt ch\u1ea5t k\u1ef9 thu\u1eadt c&oacute; vai tr&ograve; quan tr\u1ecdng trong ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t kinh doanh, l&agrave; \u0111i\u1ec1u ki\u1ec7n t\u0103ng n\u0103ng su\u1ea5t lao \u0111\u1ed9ng x&atilde; h\u1ed9i v&agrave; ph&aacute;t tri\u1ec3n n\u1ec1n kinh t\u1ebf qu\u1ed1c d&acirc;n. Do v\u1eady vi\u1ec7c qu\u1ea3n l&yacute; t\u1ed1t TSC\u0110 v&ocirc; c&ugrave;ng quan tr\u1ecdng, ch&uacute;ng ta c&ugrave;ng t&igrave;m hi\u1ec3u v\u1ec1 quy tr&igrave;nh k\u1ebf to&aacute;n TSC\u0110 trong doanh nghi\u1ec7p, c\u1ee5 th\u1ec3 nh\u01b0 sau:\n<\/p>\n<h2 style=\"text-align: justify;\">\n\t1. K\u1ebf to&aacute;n TSC\u0110 trong doanh nghi\u1ec7p<br \/>\n<\/h2>\n<ul>\n<li style=\"text-align: justify;\">\n\t\tK\u1ebf to&aacute;n TSC\u0110 trong doanh nghi\u1ec7p \u0111\u01b0\u1ee3c hi\u1ec3u \u0111\u01a1n gi\u1ea3n l&agrave; nh\u1eefng nghi\u1ec7p v\u1ee5 c\u1ee7a k\u1ebf to&aacute;n li&ecirc;n quan \u0111\u1ebfn TSC\u0110.\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tTheo c&aacute;c quy \u0111\u1ecbnh hi\u1ec7n h&agrave;nh v\u1ec1 qu\u1ea3n l&yacute; TSC\u0110 th&igrave; m\u1ecdi TSC\u0110 trong doanh nghi\u1ec7p ph\u1ea3i c&oacute; b\u1ed9 h\u1ed3 s\u01a1 ri&ecirc;ng (G\u1ed3m bi&ecirc;n B\u1ea3n giao nh\u1eadn TSC\u0110, H\u1ee3p \u0111\u1ed3ng, h&oacute;a \u0111\u01a1n mua TSC\u0110 v&agrave; c&aacute;c ch\u1ee9ng t\u1eeb, gi\u1ea5y t\u1edd kh&aacute;c c&oacute; li&ecirc;n quan). M\u1ed7i TSC\u0110 ph\u1ea3i \u0111\u01b0\u1ee3c ph&acirc;n lo\u1ea1i, \u0111&aacute;nh s\u1ed1 v&agrave; c&oacute; th\u1ebb ri&ecirc;ng, \u0111\u01b0\u1ee3c theo d&otilde;i chi ti\u1ebft theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng ghi TSC\u0110 v&agrave; \u0111\u01b0\u1ee3c ph\u1ea3n &aacute;nh trong s\u1ed5 theo d&otilde;i TSC\u0110.\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tM\u1ed7i TSC\u0110 ph\u1ea3i \u0111\u01b0\u1ee3c qu\u1ea3n l&yacute; theo nguy&ecirc;n gi&aacute;, s\u1ed1 hao m&ograve;n l\u0169y k\u1ebf v&agrave; gi&aacute; tr\u1ecb c&ograve;n l\u1ea1i tr&ecirc;n s\u1ed5 s&aacute;ch k\u1ebf to&aacute;n. \u0110\u1ed1i v\u1edbi nh\u1eefng TSC\u0110 kh&ocirc;ng c\u1ea7n d&ugrave;ng, ch\u1edd thanh l&yacute; nh\u01b0ng ch\u01b0a h\u1ebft kh\u1ea5u hao, doanh nghi\u1ec7p ph\u1ea3i th\u1ef1c hi\u1ec7n qu\u1ea3n l&yacute;, theo d&otilde;i, b\u1ea3o qu\u1ea3n v&agrave; tr&iacute;ch kh\u1ea5u hao theo quy \u0111\u1ecbnh hi\u1ec7n h&agrave;nh.\n\t<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n\t<img loading=\"lazy\" alt=\"\" class=\"alignnone size-full wp-image-2612\" height=\"628\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/08\/loi-ke-toan-hay-mac-phai.jpg\" width=\"1204\" 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\" \/>\n<\/p>\n<h2 style=\"text-align: justify;\">\n\t2. Quy tr&igrave;nh th\u1ef1c hi\u1ec7n k\u1ebf to&aacute;n TSC\u0110 t\u1ea1i c&aacute;c doanh nghi\u1ec7p<br \/>\n<\/h2>\n<p style=\"text-align: justify;\">\n\t\u0110\u1ec3 th\u1ef1c hi\u1ec7n t\u1ed1t nhi\u1ec7m v\u1ee5 c\u1ee7a k\u1ebf to&aacute;n TSC\u0110 trong doanh nghi\u1ec7p th&igrave; \u0111i\u1ec1u quan tr\u1ecdng l&agrave; c\u1ea7n n\u1eafm v\u1eefng \u0111\u01b0\u1ee3c quy tr&igrave;nh k\u1ebf to&aacute;n TSC\u0110, c\u1ee5 th\u1ec3 nh\u01b0 sau:\n<\/p>\n<h3 style=\"text-align: justify;\">\n\t2.1. N\u1ed9i dung k\u1ebf to&aacute;n chi ti\u1ebft TSC\u0110<br \/>\n<\/h3>\n<p style=\"text-align: justify;\">\n\tL\u1eadp v&agrave; thu th\u1eadp c&aacute;c ch\u1ee9ng t\u1eeb ban \u0111\u1ea7u c&oacute; li&ecirc;n quan \u0111\u1ebfn TSC\u0110, g\u1ed3m:\n<\/p>\n<ul>\n<li style=\"text-align: justify;\">\n\t\tBi&ecirc;n b\u1ea3n b&agrave;n giao TSC\u0110: M\u1eabu s\u1ed1 01 &#8211; TSC\u0110.\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tBi&ecirc;n b\u1ea3n thanh l&yacute; TSC\u0110: M\u1eabu s\u1ed1 02 &#8211; TSC\u0110.\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tBi&ecirc;n b\u1ea3n giao nh\u1eadn TSC\u0110, s\u1eeda ch\u1eefa l\u1edbn \u0111&atilde; ho&agrave;n th&agrave;nh: M\u1eabu s\u1ed1 03 &#8211; TSC\u0110.\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tBi&ecirc;n b\u1ea3n ki\u1ec3m k&ecirc; TSC\u0110: M\u1eabu s\u1ed1 04 &#8211; TSC\u0110.\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tBi&ecirc;n b\u1ea3n \u0111&aacute;nh gi&aacute; l\u1ea1i TSC\u0110: M\u1eabu s\u1ed1 05 &#8211; TSC\u0110.\n\t<\/li>\n<li style=\"text-align: justify;\">\n\t\tB\u1ea3ng t&iacute;nh v&agrave; ph&acirc;n b\u1ed5 kh\u1ea5u hao TSC\u0110: M\u1eabu s\u1ed1 06 &#8211; TSC\u0110.\n\t<\/li>\n<\/ul>\n<p style=\"text-align: justify;\">\n\tT\u1ea1i n\u01a1i s\u1eed d\u1ee5ng, b\u1ea3o qu\u1ea3n t&agrave;i s\u1ea3n: Vi\u1ec7c theo d&otilde;i TSC\u0110 t\u1ea1i n\u01a1i s\u1eed d\u1ee5ng nh\u1eb1m x&aacute;c \u0111\u1ecbnh tr&aacute;ch nhi\u1ec7m s\u1eed d\u1ee5ng v&agrave; b\u1ea3o qu\u1ea3n, g&oacute;p ph\u1ea7n n&acirc;ng cao tr&aacute;ch nhi\u1ec7m v&agrave; hi\u1ec7u qu\u1ea3 s\u1eed d\u1ee5ng. T\u1ea1i n\u01a1i c&aacute;c ph&ograve;ng ban, ph&acirc;n x\u01b0\u1edfng s\u1eed d\u1ee5ng s\u1ebd s\u1eed d\u1ee5ng s\u1ed5 &ldquo;TSC\u0110 theo \u0111\u01a1n v\u1ecb s\u1eed d\u1ee5ng&rdquo; \u0111\u1ec3 theo d&otilde;i trong ph\u1ea1m vi b\u1ed9 ph\u1eadn qu\u1ea3n l&yacute;.\n<\/p>\n<p style=\"text-align: justify;\">\n\tT\u1ed5 ch\u1ee9c k\u1ebf to&aacute;n TSC\u0110 chi ti\u1ebft t\u1ea1i b\u1ed9 ph\u1eadn k\u1ebf to&aacute;n: B\u1ed9 ph\u1eadn k\u1ebf to&aacute;n s\u1eed d\u1ee5ng &ldquo;Th\u1ebb TSC\u0110&rdquo; v&agrave; &ldquo;S\u1ed5 TSC\u0110&rdquo; to&agrave;n doanh nghi\u1ec7p \u0111\u1ec3 theo d&otilde;i t&igrave;nh h&igrave;nh t\u0103ng gi\u1ea3m, hao m&ograve;n TSC\u0110.\n<\/p>\n<p style=\"text-align: justify;\">\n\tTh\u1ebb TSC\u0110: Do k\u1ebf to&aacute;n l\u1eadp cho t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng ghi TSC\u0110 c\u1ee7a doanh nghi\u1ec7p. Th\u1ebb \u0111\u01b0\u1ee3c thi\u1ebft k\u1ebf \u0111\u1ec3 ph\u1ea3n &aacute;nh c&aacute;c ch\u1ec9 ti&ecirc;u chung v\u1ec1 TSC\u0110, nguy&ecirc;n gi&aacute;, hao m&ograve;n, gi&aacute; tr\u1ecb c&ograve;n l\u1ea1i \u0111\u1ed3ng th\u1eddi theo d&otilde;i \u0111\u01b0\u1ee3c t&igrave;nh h&igrave;nh t\u0103ng gi\u1ea3m.\n<\/p>\n<p style=\"text-align: justify;\">\n\tS\u1ed5 TSC\u0110: \u0110\u01b0\u1ee3c m\u1edf \u0111\u1ec3 theo d&otilde;i t&igrave;nh h&igrave;nh t\u0103ng gi\u1ea3m, hao m&ograve;n TSC\u0110 to&agrave;n doanh nghi\u1ec7p. M\u1ed7i lo\u1ea1i TSC\u0110 c&oacute; th\u1ec3 d&ugrave;ng ri&ecirc;ng 1 s\u1ed5 ho\u1eb7c m\u1ed9t s\u1ed1 trang s\u1ed5.\n<\/p>\n<h3 style=\"text-align: justify;\">\n\t2.2. K\u1ebf to&aacute;n t\u0103ng gi\u1ea3m TSC\u0110<br \/>\n<\/h3>\n<p style=\"text-align: justify;\">\n\t<u><strong>T\u0103ng TSC\u0110<\/strong><\/u>\n<\/p>\n<p style=\"text-align: justify;\">\n\tTSC\u0110 t\u0103ng do c&aacute;c tr\u01b0\u1eddng h\u1ee3p mua m\u1edbi, nh\u1eadn g&oacute;p v\u1ed1n, \u0111i\u1ec1u chuy\u1ec3n t\u1eeb \u0111\u01a1n v\u1ecb c\u1ea5p tr&ecirc;n, t\u0103ng do \u0111\u1ea7u t\u01b0 x&acirc;y d\u1ef1ng c\u01a1 b\u1ea3n ho&agrave;n th&agrave;nh ho\u1eb7c do \u0111&aacute;nh gi&aacute; l\u1ea1i TSC\u0110. K\u1ebf to&aacute;n ph\u1ea3n &aacute;nh tr&ecirc;n c&aacute;c TK: 211 &ldquo;T&agrave;i s\u1ea3n c\u1ed1 \u0111\u1ecbnh h\u1eefu h&igrave;nh&rdquo;; TK 212 &ldquo;T&agrave;i s\u1ea3n c\u1ed1 \u0111\u1ecbnh thu&ecirc; t&agrave;i ch&iacute;nh&rdquo;; TK 213 &ldquo;T&agrave;i s\u1ea3n c\u1ed1 \u0111\u1ecbnh v&ocirc; h&igrave;nh&rdquo;.\n<\/p>\n<p style=\"text-align: justify;\">\n\tC\u0103n c\u1ee9 v&agrave;o c&aacute;c ch\u1ee9ng t\u1eeb li&ecirc;n quan (H&oacute;a \u0111\u01a1n mua, Bi&ecirc;n b\u1ea3n giao nh\u1eadn,&#8230;), ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 211, 212, 213 (Ph\u1ea7n nguy&ecirc;n gi&aacute;).<br \/>\n\tN\u1ee3 TK 1332: Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb.<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 111, 112, 331,&#8230; (Theo gi&aacute; tr\u1ecb thanh to&aacute;n &#8211; N\u1ebfu l&agrave; mua m\u1edbi).<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 411 (N\u1ebfu l&agrave; g&oacute;p v\u1ed1n).<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 136,&hellip; (\u0110i\u1ec1u chuy\u1ec3n t\u1eeb \u0111\u01a1n v\u1ecb c\u1ea5p tr&ecirc;n).<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 241,&hellip; (X&acirc;y d\u1ef1ng c\u01a1 b\u1ea3n ho&agrave;n th&agrave;nh).\n<\/p>\n<p style=\"text-align: justify;\">\n\t\u0110\u1ed3ng th\u1eddi ph\u1ea3n &aacute;nh gi&aacute; tr\u1ecb hao m&ograve;n (N\u1ebfu c&oacute;)\n<\/p>\n<p style=\"text-align: justify;\">\n\t<u><strong>Gi\u1ea3m TSC\u0110<\/strong><\/u>\n<\/p>\n<p style=\"text-align: justify;\">\n\tT&agrave;i s\u1ea3n s\u1eed d\u1ee5ng \u1edf c&aacute;c doanh nghi\u1ec7p gi\u1ea3m do c&aacute;c nguy&ecirc;n nh&acirc;n: Thanh l&yacute; khi h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng, nh\u01b0\u1ee3ng b&aacute;n l\u1ea1i cho \u0111\u01a1n v\u1ecb kh&aacute;c, g&oacute;p v\u1ed1n li&ecirc;n doanh,&hellip; =&gt; Ph\u1ea3i l\u1eadp c&aacute;c ch\u1ee9ng t\u1eeb ban \u0111\u1ea7u h\u1ee3p l\u1ec7, h\u1ee3p ph&aacute;p. Ngo&agrave;i c&aacute;c t&agrave;i kho\u1ea3n \u0111&atilde; n&ecirc;u, c&ograve;n s\u1eed d\u1ee5ng TK 711 &ldquo;Thu nh\u1eadp kh&aacute;c&rdquo;, TK 811 &ldquo;Chi ph&iacute; kh&aacute;c \u0111\u1ec3 ph\u1ea3n &aacute;nh&rdquo;.\n<\/p>\n<p style=\"text-align: justify;\">\n\tC\u0103n c\u1ee9 v&agrave;o bi&ecirc;n b\u1ea3n thanh l&yacute;, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 214 : Hao m&ograve;n TSC\u0110 (Ph\u1ea7n gi&aacute; tr\u1ecb \u0111&atilde; hao m&ograve;n)<br \/>\n\tN\u1ee3 TK 811 : Chi ph&iacute; kh&aacute;c (Ph\u1ea7n gi&aacute; tr\u1ecb c&ograve;n l\u1ea1i)<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 211, 213: TSC\u0110 h\u1eefu h&igrave;nh (Ph\u1ea7n nguy&ecirc;n gi&aacute;)\n<\/p>\n<p style=\"text-align: justify;\">\n\tV\u1edbi c&aacute;c kho\u1ea3n thu nh\u1eadp khi thanh l&yacute; ghi nh\u1eadn C&oacute; TK 711 &ldquo;Thu nh\u1eadp kh&aacute;c&rdquo;, v\u1edbi c&aacute;c kho\u1ea3n chi ph&iacute; khi thanh l&yacute; ghi nh\u1eadn N\u1ee3 TK 811 &ldquo;Chi ph&iacute; kh&aacute;c&rdquo;.\n<\/p>\n<h3 style=\"text-align: justify;\">\n\t2.3. K\u1ebf to&aacute;n kh\u1ea5u hao TSC\u0110<br \/>\n<\/h3>\n<p style=\"text-align: justify;\">\n\tKh\u1ea5u hao TSC\u0110 l&agrave; s\u1ef1 ph&acirc;n b\u1ed5 m\u1ed9t c&aacute;ch c&oacute; h\u1ec7 th\u1ed1ng gi&aacute; tr\u1ecb ph\u1ea3i kh\u1ea5u hao c\u1ee7a TSC\u0110 trong su\u1ed1t th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu &iacute;ch c\u1ee7a t&agrave;i s\u1ea3n \u0111&oacute; v&agrave;o gi&aacute; tr\u1ecb s\u1ea3n ph\u1ea9m, h&agrave;ng h&oacute;a, d\u1ecbch v\u1ee5 \u0111\u01b0\u1ee3c s&aacute;ng t\u1ea1o ra. \u0110&acirc;y l&agrave; m\u1ed9t bi\u1ec7n ph&aacute;p ch\u1ee7 quan c\u1ee7a con ng\u01b0\u1eddi nh\u1eb1m thu h\u1ed3i s\u1ed1 v\u1ed1n \u0111&atilde; \u0111\u1ea7u t\u01b0 mua s\u1eafm \u0111\u1ec3 s\u1eed d\u1ee5ng n&ecirc;n \u0111\u01b0\u1ee3c hi\u1ec3u nh\u01b0 m\u1ed9t l\u01b0\u1ee3ng gi&aacute; tr\u1ecb h\u1eefu d\u1ee5ng \u0111\u01b0\u1ee3c ph&acirc;n ph\u1ed1i cho SXKD trong su\u1ed1t th\u1eddi gian s\u1eed d\u1ee5ng h\u1eefu &iacute;ch.\n<\/p>\n<p style=\"text-align: justify;\">\n\tTuy nhi&ecirc;n d&ugrave; c&oacute; hay kh&ocirc;ng tham gia v&agrave;o qu&aacute; tr&igrave;nh s\u1ea3n xu\u1ea5t kinh doanh v&agrave; nhi\u1ec1u nguy&ecirc;n nh&acirc;n kh&aacute;c, th&igrave; TSC\u0110 v\u1eabn b\u1ecb gi\u1ea3m s&uacute;t v\u1ec1 m\u1eb7t gi&aacute; tr\u1ecb v&agrave; gi&aacute; tr\u1ecb s\u1eed d\u1ee5ng. \u0110&oacute; \u0111\u01b0\u1ee3c g\u1ecdi l&agrave; hao m&ograve;n TSC\u0110.\n<\/p>\n<p style=\"text-align: justify;\">\n\tT&agrave;i kho\u1ea3n k\u1ebf to&aacute;n s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u1ea3n &aacute;nh t&igrave;nh h&igrave;nh t\u0103ng, gi\u1ea3m gi&aacute; tr\u1ecb hao m&ograve;n c\u1ee7a to&agrave;n b\u1ed9 TSC\u0110 trong qu&aacute; tr&igrave;nh s\u1eed d\u1ee5ng l&agrave; Tk 214 &ldquo;Hao m&ograve;n TSC\u0110&rdquo;, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tB&ecirc;n N\u1ee3: Hao m&ograve;n TSC\u0110 gi\u1ea3m.<br \/>\n\t&nbsp; &nbsp; &nbsp; B&ecirc;n C&oacute;: Hao m&ograve;n TSC\u0110 t\u0103ng.\n<\/p>\n<p style=\"text-align: justify;\">\n\t\u0110\u1ecbnh k\u1ef3, c\u0103n c\u1ee9 v&agrave;o b\u1ea3ng t&iacute;nh v&agrave; ph&acirc;n b\u1ed5 kh\u1ea5u hao TSC\u0110 =&gt; Tr&iacute;ch kh\u1ea5u hao TSC\u0110 v&agrave;o chi ph&iacute; s\u1ea3n xu\u1ea5t kinh doanh, \u0111\u1ed3ng th\u1eddi ph\u1ea3n &aacute;nh gi&aacute; tr\u1ecb hao m&ograve;n c\u1ee7a TSC\u0110, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 641, 642, 627,241, 632,&hellip;<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 214: Hao m&ograve;n TSC\u0110 (T&agrave;i kho\u1ea3n c\u1ea5p 2 ph&ugrave; h\u1ee3p).\n<\/p>\n<p style=\"text-align: justify;\">\n\t\u0110\u1ed1i v\u1edbi TSC\u0110 d&ugrave;ng cho ho\u1ea1t \u0111\u1ed9ng ph&uacute;c l\u1ee3i v&agrave; ho\u1ea1t \u0111\u1ed9ng s\u1ef1 nghi\u1ec7p, TSC\u0110 \u0111\u1ea7u t\u01b0 mua s\u1eafm b\u1eb1ng qu\u1ef9 ph&aacute;t tri\u1ec3n khoa h\u1ecdc v&agrave; c&ocirc;ng ngh\u1ec7 th&igrave; ph\u1ea3n &aacute;nh gi&aacute; tr\u1ecb hao m&ograve;n nh\u01b0 sau:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 353, 466,&hellip;<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 214: Hao m&ograve;n TSC\u0110.\n<\/p>\n<p style=\"text-align: justify;\">\n\tV\u1edbi c&aacute;c tr\u01b0\u1eddng h\u1ee3p TSC\u0110 mua v\u1ec1 ch\u01b0a \u0111\u01b0a v&agrave;o s\u1eed d\u1ee5ng ho\u1eb7c ch\u1edd thanh l&yacute; th&igrave; v\u1eabn ghi nh\u1eadn gi&aacute; tr\u1ecb hao m&ograve;n c\u1ee7a TSC\u0110. Tuy nhi&ecirc;n c&aacute;c chi ph&iacute; n&agrave;y kh&ocirc;ng \u0111\u01b0\u1ee3c h\u1ea1ch to&aacute;n v&agrave;o chi ph&iacute; h\u1ee3p l&yacute; khi t&iacute;nh Thu\u1ebf TNDN, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 811<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 214: Hao m&ograve;n TSC\u0110.\n<\/p>\n<h3 style=\"text-align: justify;\">\n\t2.4. K\u1ebf to&aacute;n s\u1eeda ch\u1eefa TSC\u0110<br \/>\n<\/h3>\n<p style=\"text-align: justify;\">\n\tTrong qu&aacute; tr&igrave;nh s\u1eed d\u1ee5ng, TSC\u0110 b\u1ecb hao m&ograve;n v&agrave; h\u01b0 h\u1ecfng t\u1eebng b\u1ed9 ph\u1eadn do nhi\u1ec1u nguy&ecirc;n nh&acirc;n kh&aacute;c nhau. Do t&iacute;nh ch\u1ea5t, m\u1ee9c \u0111\u1ed9 hao m&ograve;n v&agrave; h\u01b0 h\u1ecfng c\u1ee7a TSC\u0110 r\u1ea5t kh&aacute;c nhau n&ecirc;n t&iacute;nh ch\u1ea5t v&agrave; quy m&ocirc; c\u1ee7a vi\u1ec7c s\u1eeda ch\u1eefa \u0111\u01b0\u1ee3c chia th&agrave;nh 2 lo\u1ea1i:\n<\/p>\n<p style=\"text-align: justify;\">\n\t<strong>S\u1eeda ch\u1eefa th\u01b0\u1eddng xuy&ecirc;n, b\u1ea3o d\u01b0\u1ee1ng<\/strong>\n<\/p>\n<p style=\"text-align: justify;\">\n\tL&agrave; vi\u1ec7c s\u1eeda ch\u1eefa nh\u1ecf, th\u01b0\u1eddng xuy&ecirc;n theo y&ecirc;u c\u1ea7u k\u1ef9 thu\u1eadt \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o cho TSC\u0110 ho\u1ea1t \u0111\u1ed9ng b&igrave;nh th\u01b0\u1eddng. Chi ph&iacute; s\u1eeda ch\u1eefa th\u01b0\u1eddng xuy&ecirc;n \u0111\u01b0\u1ee3c h\u1ea1ch to&aacute;n th\u1eb3ng v&agrave;o chi ph&iacute; s\u1ea3n xu\u1ea5t kinh doanh c\u1ee7a B\u1ed9 ph\u1eadn c&oacute; t&agrave;i s\u1ea3n s\u1eeda ch\u1eefa, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 627, 641, 642,&hellip; (N\u1ebfu chi ph&iacute; s\u1eeda ch\u1eefa nh\u1ecf).<br \/>\n\tN\u1ee3 TK 242: Chi ph&iacute; tr\u1ea3 tr\u01b0\u1edbc (N\u1ebfu chi ph&iacute; s\u1eeda ch\u1eefa c\u1ea7n ph&acirc;n b\u1ed5 d\u1ea7n).<br \/>\n\tN\u1ee3 TK 1331 (N\u1ebfu l&agrave; d\u1ecbch v\u1ee5 s\u1eeda ch\u1eefa thu&ecirc; ngo&agrave;i).<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; 111,112,&hellip;\n<\/p>\n<p style=\"text-align: justify;\">\n\t\u0110\u1ed3ng th\u1eddi x&aacute;c \u0111\u1ecbnh m\u1ee9c ph&acirc;n b\u1ed5 t&iacute;nh v&agrave;o chi ph&iacute; s\u1ea3n xu\u1ea5t kinh doanh trong k\u1ef3, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 627, 641, 642,&hellip;<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 242: Chi ph&iacute; tr\u1ea3 tr\u01b0\u1edbc.\n<\/p>\n<p style=\"text-align: justify;\">\n\t<strong>S\u1eeda ch\u1eefa l\u1edbn<\/strong>\n<\/p>\n<p style=\"text-align: justify;\">\n\tMang t&iacute;nh ch\u1ea5t kh&ocirc;i ph\u1ee5c ho\u1eb7c n&acirc;ng c\u1ea5p, c\u1ea3i t\u1ea1o khi TSC\u0110 b\u1ecb h\u01b0 h\u1ecfng n\u1eb7ng ho\u1eb7c theo y&ecirc;u c\u1ea7u k\u1ef9 thu\u1eadt. Th\u1eddi gian s\u1eeda ch\u1eefa l\u1edbn th\u01b0\u1eddng d&agrave;i, chi ph&iacute; s\u1eeda ch\u1eefa ph&aacute;t sinh nhi\u1ec1u =&gt; Do v\u1eady doanh nghi\u1ec7p ph\u1ea3i l\u1eadp k\u1ebf ho\u1ea1ch, d\u1ef1 to&aacute;n (S\u1eed d\u1ee5ng TK 241 \u0111\u1ec3 ph\u1ea3n &aacute;n), c\u1ee5 th\u1ec3 nh\u01b0 sau:\n<\/p>\n<p style=\"text-align: justify;\">\n\tKhi ph&aacute;t sinh chi ph&iacute; s\u1eeda ch\u1eefa l\u1edbn, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 2413 &#8211; S\u1eeda ch\u1eefa l\u1edbn TSC\u0110.<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; c&aacute;c TK li&ecirc;n quan: 111, 112, 152, 242,&hellip;\n<\/p>\n<p style=\"text-align: justify;\">\n\tKhi s\u1eeda ch\u1eefa l\u1edbn ho&agrave;n th&agrave;nh ghi nh\u1eadn c&aacute;c chi ph&iacute; th\u1ecfa m&atilde;n ghi t\u0103ng nguy&ecirc;n gi&aacute; TSC\u0110, ghi:\n<\/p>\n<p style=\"text-align: justify; margin-left: 40px;\">\n\tN\u1ee3 TK 211: TSC\u0110 h\u1eefu h&igrave;nh.<br \/>\n\t&nbsp; &nbsp; &nbsp; C&oacute; TK 2143: S\u1eeda ch\u1eefa l\u1edbn TSC\u0110.<br \/>\n\t&nbsp;<\/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-ke-toan-tscd-trong-doanh-nghiep\/'><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-ke-toan-tscd-trong-doanh-nghiep\/\" 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-ke-toan-tscd-trong-doanh-nghiep\/\" 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%20k%E1%BA%BF%20to%C3%A1n%20TSC%C4%90%20trong%20doanh%20nghi%E1%BB%87p&url=https%3A%2F%2Fhtttdn.com%2Findex.php%2Ftin-tuc%2Fquy-trinh-ke-toan-tscd-trong-doanh-nghiep%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-ke-toan-tscd-trong-doanh-nghiep\/', 'Quy%20tr%C3%ACnh%20k%E1%BA%BF%20to%C3%A1n%20TSC%C4%90%20trong%20doanh%20nghi%E1%BB%87p', '' )\" ><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: Facebook, B&ugrave;i Th&uacute;y H&agrave; T&agrave;i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) l&agrave; m\u1ed9t b\u1ed9 ph\u1eadn c\u1ee7a t\u01b0 li\u1ec7u s\u1ea3n xu\u1ea5t, gi\u1eef vai tr&ograve; t\u01b0 li\u1ec7u lao \u0111\u1ed9ng ch\u1ee7 y\u1ebfu c\u1ee7a qu&aacute; tr&igrave;nh s\u1ea3n xu\u1ea5t. Ch&uacute;ng \u0111\u01b0\u1ee3c coi l&agrave; c\u01a1 s\u1edf v\u1eadt ch\u1ea5t k\u1ef9 thu\u1eadt c&oacute; vai tr&ograve; quan tr\u1ecdng trong ho\u1ea1t&#8230;<\/p>\n","protected":false},"author":1,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":[],"ht-kb-category":[118],"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 k\u1ebf to\u00e1n TSC\u0110 trong doanh nghi\u1ec7p - 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-ke-toan-tscd-trong-doanh-nghiep\/\" \/>\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 k\u1ebf to\u00e1n TSC\u0110 trong doanh nghi\u1ec7p - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p\" \/>\r\n<meta property=\"og:description\" content=\"Ngu\u1ed3n: Facebook, B&ugrave;i Th&uacute;y H&agrave; T&agrave;i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110) l&agrave; m\u1ed9t b\u1ed9 ph\u1eadn c\u1ee7a t\u01b0 li\u1ec7u s\u1ea3n xu\u1ea5t, gi\u1eef vai tr&ograve; t\u01b0 li\u1ec7u lao \u0111\u1ed9ng ch\u1ee7 y\u1ebfu c\u1ee7a qu&aacute; tr&igrave;nh s\u1ea3n xu\u1ea5t. 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