{"id":3872,"date":"2024-08-28T15:44:21","date_gmt":"2024-08-28T08:44:21","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&p=3872"},"modified":"2024-08-28T15:44:21","modified_gmt":"2024-08-28T08:44:21","slug":"cac-nghiep-vu-ke-toan-san-xuat-chuyen-dung-trong-doanh-nghiep","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/cac-nghiep-vu-ke-toan-san-xuat-chuyen-dung-trong-doanh-nghiep\/","title":{"rendered":"C\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n s\u1ea3n xu\u1ea5t chuy\u00ean d\u00f9ng trong doanh nghi\u1ec7p"},"content":{"rendered":"

Ngu\u1ed3n: <\/span><\/i>B\u00f9i Th\u00fay H\u00e0<\/span><\/i><\/a><\/p>\n

\"\"<\/p>\n

Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n s\u1ea3n xu\u1ea5t chuy\u00ean d\u00f9ng trong doanh nghi\u1ec7p g\u1ed3m nh\u1eefng nghi\u1ec7p v\u1ee5 n\u00e0o? C\u00e1c k\u1ebf to\u00e1n vi\u00ean c\u1ea7n l\u01b0u \u00fd nh\u1eefng nghi\u1ec7p v\u1ee5 n\u00e0y.<\/span><\/p>\n

C\u0103n c\u1ee9 ph\u00e1p l\u00fd:\u00a0<\/b><\/p>\n

Th\u00f4ng t\u01b0 200\/2014\/TT-BTC, s\u1eeda \u0111\u1ed5i b\u1ed5 sung b\u1edfi Th\u00f4ng t\u01b0 53\/2016\/TT-BTC\u00a0<\/span><\/p>\n

Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/span><\/p>\n

C\u00e1c nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn mua nguy\u00ean v\u1eadt li\u1ec7u<\/b><\/h2>\n

C\u00e1c k\u1ebf to\u00e1n vi\u00ean c\u1ea7n ph\u1ea3i l\u01b0u \u00fd nh\u1eefng c\u00e1c tr\u01b0\u1eddng h\u1ee3p khi mua nguy\u00ean v\u1eadt li\u1ec7u. \u0110\u1ec3 t\u1eeb \u0111\u00f3 \u00e1p d\u1ee5ng nh\u1eefng ki\u1ebfn th\u1ee9c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n s\u1ea3n xu\u1ea5t cho \u0111\u00fang, cho ph\u00f9 h\u1ee3p. Ch\u1eb3ng h\u1ea1n nh\u01b0 tr\u01b0\u1eddng h\u1ee3p mua nguy\u00ean v\u1eadt li\u1ec7u tr\u1ea3 ti\u1ec1n ngay th\u00ec s\u1ebd th\u1ef1c hi\u1ec7n nh\u01b0 th\u1ebf n\u00e0o? Hay khi thanh to\u00e1n ti\u1ec1n th\u00ec nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n nh\u01b0 th\u1ebf n\u00e0o? C\u00e1c k\u1ebf to\u00e1n vi\u00ean c\u1ea7n ph\u1ea3i l\u01b0u \u00fd nh\u1eefng \u0111i\u1ec1u n\u00e0y.<\/span><\/p>\n

C\u00e1c nghi\u1ec7p v\u1ee5 mua c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/b><\/h2>\n

Mua c\u00f4ng c\u1ee5 d\u1ee5ng d\u1ee5ng c\u1ee5 li\u00ean quan m\u1ed9t ph\u1ea7n trong vi\u1ec7c s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p. C\u00e1c k\u1ebf to\u00e1n vi\u00ean c\u0169ng c\u1ea7n ph\u1ea3i l\u01b0u \u00fd nh\u1eefng nghi\u1ec7p v\u1ee5 li\u00ean quan trong tr\u01b0\u1eddng h\u1ee3p n\u00e0y.<\/span><\/p>\n

C\u00e1c nghi\u1ec7p v\u1ee5 mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b><\/h2>\n

1. Mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh Tr\u1ea3 ti\u1ec1n ngay<\/b><\/h3>\n

N\u1ee3 TK 211 (Nguy\u00ean gi\u00e1 ,gi\u00e1 mua + chi ph\u00ed kh\u00e1c li\u00ean quan )<\/span><\/p>\n

N\u1ee3 TK 1331 : Thu\u1ebf gi\u00e1 tr\u1ecb gia t\u0103ng 10%<\/span><\/p>\n

C\u00f3 TK 112<\/span><\/p>\n

2. Mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh ch\u01b0a tr\u1ea3 ti\u1ec1n ngay<\/b><\/h3>\n

N\u1ee3 Tk 211 ( nguy\u00ean gi\u00e1, gi\u00e1 mua + chi ph\u00ed kh\u00e1c li\u00ean quan )<\/span><\/p>\n

N\u1ee3 TK 1331<\/span><\/p>\n

C\u00f3 TK 331<\/span><\/p>\n

3. Tr\u1ea3 ti\u1ec1n mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b><\/h3>\n

N\u1ee3 TK 331 Gi\u00e1 ph\u1ea3i tr\u1ea3<\/span><\/p>\n

C\u00f3 TK 112; 341<\/span><\/p>\n

C\u00e1c nghi\u1ec7p v\u1ee5 xu\u1ea5t c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 trong kho mang \u0111i s\u1ea3n xu\u1ea5t (ph\u00e2n b\u1ed5)<\/b><\/h2>\n

N\u1ee3 TK 242<\/span><\/p>\n

C\u00f3 TK 153<\/span><\/p>\n

Xu\u1ea5t nguy\u00ean v\u1eadt li\u1ec7u mang \u0111i s\u1ea3n xu\u1ea5t (\u0111\u1ecbnh m\u1ee9c n\u1ebfu c\u00f3) 154.<\/span><\/p>\n

*Gi\u1ea3 s\u1eed 154 g\u1ed3m \u201c1541 NVL; 1542 CFNC; 1543 CCDC (ph\u00e2n b\u1ed5); 1544 TSC\u0110 (ph\u00e2n b\u1ed5); 1545 chi ph\u00ed s\u1ea3n xu\u1ea5t ch\u00ednh\u201d<\/b><\/p>\n

N\u1ee3 TK 154<\/span><\/p>\n

C\u00f3 TK 152; 242; 214; 334; 3383; 3384; 3385; 111; 112; 331; 335;153.<\/span><\/p>\n

Tr\u01b0\u1eddng h\u1ee3p n\u1ebfu c\u00f3 ph\u1ebf li\u1ec7u thu h\u1ed3i nh\u1eadp kho<\/b><\/h2>\n

N\u1ee3 TK 152 nguy\u00ean v\u1eadt li\u1ec7u.<\/span><\/p>\n

C\u00f3 TK 154 Chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang.<\/span><\/p>\n

Th\u00e0nh ph\u1ea9m ho\u00e0n th\u00e0nh nh\u1eadp kho (gi\u00e1 tr\u1ecb th\u00e0nh ph\u1ea9m)<\/b><\/h2>\n

N\u1ee3 TK155:S\u1ed1 l\u01b0\u1ee3ng th\u00e0nh ph\u1ea9m ho\u00e0n th\u00e0nh.<\/span><\/p>\n

C\u00f3 TK154 : Chi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang.<\/span><\/p>\n

B\u00e1n th\u00e0nh ph\u1ea9m<\/b><\/h2>\n

C\u0169ng gi\u1ed1ng nh\u01b0 c\u00e1c nghi\u1ec7p v\u1ee5 tr\u00ean, c\u00e1c nghi\u1ec7p v\u1ee5 li\u00ean quan \u0111\u1ebfn b\u00e1n th\u00e0nh ph\u1ea9m trong nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n s\u1ea3n xu\u1ea5t c\u0169ng r\u1ea5t quan tr\u1ecdng. C\u00e1c k\u1ebf to\u00e1n vi\u00ean c\u0169ng c\u1ea7n ph\u1ea3i l\u01b0u \u00fd nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n s\u1ea3n xu\u1ea5t n\u00e0y trong doanh nghi\u1ec7p.<\/span><\/p>\n

C\u00e1c b\u00fat to\u00e1n h\u1ea1ch to\u00e1n chi ph\u00ed doanh nghi\u1ec7p<\/b><\/h2>\n

1. H\u1ea1ch to\u00e1n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/b><\/h3>\n

H\u1ea1ch to\u00e1n chi ph\u00ed l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/b><\/p>\n

N\u1ee3 TK 642 : T\u00e0i kho\u1ea3n chi ph\u00ed l\u1ec7 ph\u00ed m\u00f4n b\u00e0i.<\/span><\/p>\n

C\u00f3 TK 3338 T\u00e0i kho\u1ea3n l\u1ec7 ph\u00ed m\u00f4n b\u00e0i.<\/span><\/p>\n

N\u1ed9p l\u1ec7 ph\u00ed m\u00f4n b\u00e0i<\/b><\/p>\n

N\u1ee3 TK 3338<\/span><\/p>\n

C\u00f3 TK111; 112<\/span><\/p>\n

2. H\u1ea1ch to\u00e1n ti\u1ec1n l\u01b0\u01a1ng<\/b><\/h3>\n

H\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng<\/b><\/p>\n

N\u1ee3 TK 642 T\u00e0i kho\u1ea3n chi ph\u00ed<\/span><\/p>\n

C\u00f3 TK 334<\/span><\/p>\n

3. Tr\u00edch b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i<\/b><\/h3>\n