\n- N\u1ee3 TK 111, 112 (s\u1ed1 ti\u1ec1n kh\u00e1ch h\u00e0ng tr\u1ea3 tr\u01b0\u1edbc).<\/li>\n
- C\u00f3 TK 131.<\/li>\n<\/ul>\n
>> Xem th\u00eam: Nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n ng\u00e2n h\u00e0ng<\/strong><\/a><\/p>\n2.3 Nghi\u1ec7p v\u1ee5 c\u00f4ng c\u1ee5 – d\u1ee5ng c\u1ee5<\/strong><\/span><\/h3>\n\n- Khi mua h\u00e0ng nh\u1eadp kho:<\/li>\n<\/ul>\n
\n- N\u1ee3 TK 153.<\/li>\n
- N\u1ee3 TK 1331.<\/li>\n
- C\u00f3 TK 111, 112, 331.<\/li>\n<\/ul>\n
\n- Khi xu\u1ea5t h\u00e0ng d\u00f9ng c\u00f4ng c\u1ee5 – d\u1ee5ng c\u1ee5:<\/li>\n<\/ul>\n
\n- Tr\u01b0\u1eddng h\u1ee3p 1: ph\u00e2n b\u1ed5 1 l\u1ea7n to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u00f4ng c\u1ee5 – d\u1ee5ng c\u1ee5 (n\u1ee3 TK 154, 641, 642, 153).<\/li>\n
- Tr\u01b0\u1eddng h\u1ee3p 2: ph\u00e2n b\u1ed5 nhi\u1ec1u l\u1ea7n to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb c\u00f4ng c\u1ee5 – d\u1ee5ng c\u1ee5 (khi xu\u1ea5t n\u1ee3 TK 242, 153; khi ph\u00e2n b\u1ed5 t\u1eeb 2 l\u1ea7n tr\u1edf l\u00ean n\u1ee3 TK 154, 641, 642, 242).<\/li>\n<\/ul>\n
C\u00e1c nghi\u1ec7p v\u1ee5 k\u1ebf to\u00e1n<\/strong> c\u01a1 b\u1ea3n<\/em><\/center><\/figcaption><\/figure>\n2.4 Nghi\u1ec7p v\u1ee5 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/strong><\/span><\/h3>\n\n- Khi mua t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh:<\/li>\n<\/ul>\n
\n- N\u1ee3 TK 211.<\/li>\n
- N\u1ee3 TK 133.<\/li>\n
- C\u00f3 TK 111, 112, 331.<\/li>\n<\/ul>\n
\n- \u0110\u1ecbnh k\u1ef3 t\u00ednh kh\u1ea5u hao:<\/li>\n<\/ul>\n
\n- N\u1ee3 TK 154, 641, 642.<\/li>\n
- C\u00f3 TK 214.<\/li>\n<\/ul>\n
\n- Thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n:<\/li>\n<\/ul>\n
\n- X\u00f3a s\u1ed5: n\u1ee3 TK 214, 811; c\u00f3 TK 211.<\/li>\n
- Doanh thu b\u00e1n: n\u1ee3 TK 111, 112, 131; c\u00f3 TK 771, 3331.<\/li>\n
- Tr\u01b0\u1eddng h\u1ee3p c\u00f3 t\u00e2n trang, s\u1eeda ch\u1eefa tr\u01b0\u1edbc khi thanh l\u00fd: n\u1ee3 TK 811, 1331; c\u00f3 TK 111, 112, 331.<\/li>\n<\/ul>\n
2.5 Nghi\u1ec7p v\u1ee5 l\u01b0\u01a1ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch theo l\u01b0\u01a1ng<\/strong><\/span><\/h3>\n\n- H\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng:<\/li>\n<\/ul>\n
\n- N\u1ee3 TK 154, 641, 642.<\/li>\n
- C\u00f3 TK 334.<\/li>\n<\/ul>\n
\n- Chi ph\u00ed b\u1ea3o hi\u1ec3m do doanh nghi\u1ec7p ch\u1ecbu:<\/li>\n<\/ul>\n
\n- N\u1ee3 TK 154, 641, 642.<\/li>\n
- C\u00f3 TK 3383.<\/li>\n
- C\u00f3 TK 3384.<\/li>\n
- C\u00f3 TK 3386.<\/li>\n
- C\u00f3 TK 3382.<\/li>\n<\/ul>\n
\n- Tr\u00edch c\u00e1c lo\u1ea1i b\u1ea3o hi\u1ec3m, thu\u1ebf TNCN tr\u1eeb v\u00e0o l\u01b0\u01a1ng c\u1ee7a NL\u0110:<\/li>\n<\/ul>\n
\n- N\u1ee3 TK 334.<\/li>\n
- C\u00f3 TK 3383.<\/li>\n
- C\u00f3 TK 3384.<\/li>\n
- C\u00f3 TK 3386.<\/li>\n<\/ul>\n
\n- Thanh to\u00e1n l\u01b0\u01a1ng cho c\u00f4ng nh\u00e2n vi\u00ean:<\/li>\n<\/ul>\n
\n- N\u1ee3 TK 334.<\/li>\n
- C\u00f3 TK 111, 112.<\/li>\n<\/ul>\n
\n- N\u1ed9p c\u00e1c kho\u1ea3n b\u1ea3o hi\u1ec3m:<\/li>\n<\/ul>\n
\n- N\u1ee3 TK 3383.<\/li>\n
- N\u1ee3 TK 3384.<\/li>\n
- N\u1ee3 TK 3386.<\/li>\n
- C\u00f3 TK 111, 112.<\/li>\n<\/ul>\n
2.6 Nghi\u1ec7p v\u1ee5 chi\u1ebft kh\u1ea5u thanh to\u00e1n<\/strong><\/span><\/h3>\n\n- B\u00ean mua:<\/li>\n<\/ul>\n
\n- Khi mua: n\u1ee3 TK 152, 153, 156, 133; c\u00f3 TK 111, 112, 331.<\/li>\n
- Chi\u1ebft kh\u1ea5u \u0111\u01b0\u1ee3c h\u01b0\u1edfng: n\u1ee3 TK 111, 112, 331, 1388; c\u00f3 TK 711, 515.<\/li>\n<\/ul>\n
\n- B\u00ean b\u00e1n:<\/li>\n<\/ul>\n
\n- Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n: n\u1ee3 TK 632; c\u00f3 TK 152, 153, 154, 155, 156,<\/li>\n
- Doanh thu: n\u1ee3 TK 111, 112, 131; c\u00f3 TK 511, 3331.<\/li>\n
- Chi\u1ebft kh\u1ea5u cho kh\u00e1ch h\u00e0ng h\u01b0\u1edfng: n\u1ee3 TK 635; c\u00f3 TK 111, 112, 131, 3388.<\/li>\n<\/ul>\n
2.7 Nghi\u1ec7p v\u1ee5 chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 b\u00e1n h\u00e0ng<\/strong><\/span><\/h3>\n\n- B\u00ean mua:<\/li>\n<\/ul>\n
\n- Khi mua: n\u1ee3 TK 152, 153, 156, 133; c\u00f3 TK 111, 112, 331.<\/li>\n
- Chi\u1ebft kh\u1ea5u \u0111\u01b0\u1ee3c h\u01b0\u1edfng: n\u1ee3 TK 111, 112, 331, 1388; c\u00f3 TK 152, 153, 156, 133.<\/li>\n<\/ul>\n
\n- B\u00ean b\u00e1n:<\/li>\n<\/ul>\n
\n- Gi\u00e1 v\u1ed1n b\u00e1n h\u00e0ng: n\u1ee3 TK 632; c\u00f3 TK 152, 153, 154, 155, 156.<\/li>\n
- Doanh thu: n\u1ee3 TK 111, 112, 131; c\u00f3 TK 511, 3331.<\/li>\n
- Chi\u1ebft kh\u1ea5u cho kh\u00e1ch h\u00e0ng h\u01b0\u1edfng: n\u1ee3 TK 5211, 5213, 3331; c\u00f3 TK 111, 112, 131, 3388.<\/li>\n<\/ul>\n
2.8 Nghi\u1ec7p v\u1ee5 h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/strong><\/span><\/h3>\n\n- B\u00ean mua:<\/li>\n<\/ul>\n
\n- Khi mua: n\u1ee3 TK 152, 153, 156, 133; c\u00f3 TK 111, 112, 331.<\/li>\n
- Tr\u1ea3 l\u1ea1i h\u00e0ng: n\u1ee3 TK 111, 112, 331, 1388; c\u00f3 TK 152, 153, 156, 1331.<\/li>\n<\/ul>\n
\n- B\u00ean b\u00e1n:<\/li>\n<\/ul>\n
\n- Gi\u00e1 v\u1ed1n b\u00e1n h\u00e0ng: n\u1ee3 TK 632; c\u00f3 TK 152, 153, 154, 155, 156.<\/li>\n
- Doanh thu: n\u1ee3 TK 111, 112, 131; c\u00f3 TK 511, 3331.<\/li>\n
- H\u00e0ng b\u1ecb tr\u1ea3 l\u1ea1i: n\u1ee3 TK 5212, 3331; c\u00f3 TK 111, 112, 131, 3388.<\/li>\n
- Nh\u1eadp l\u1ea1i kho s\u1ed1 h\u00e0ng b\u1ecb tr\u1ea3: n\u1ee3 TK 156; c\u00f3 TK 632.<\/li>\n<\/ul>\n
Nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng b\u1ecb tr\u1ea3 l\u1ea1i<\/em><\/center><\/figcaption><\/figure>\n2.9 Nghi\u1ec7p v\u1ee5 hoa h\u1ed3ng \u0111\u1ea1i l\u00fd<\/strong><\/span><\/h3>\n\n- Xu\u1ea5t kho h\u00e0ng g\u1eedi \u0111\u1ea1i l\u00fd:<\/li>\n<\/ul>\n
\n- N\u1ee3 TK 157.<\/li>\n
- C\u00f3 TK 155, 156.<\/li>\n<\/ul>\n
\n- Gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng g\u1eedi b\u00e1n:<\/li>\n<\/ul>\n
\n- N\u1ee3 TK 632.<\/li>\n
- C\u00f3 TK 157.<\/li>\n<\/ul>\n
\n- Doanh thu:<\/li>\n<\/ul>\n
\n- N\u1ee3 TK 111, 112, 131.<\/li>\n
- C\u00f3 TK 511.<\/li>\n
- C\u00f3 TK 3331.<\/li>\n<\/ul>\n
\n- Hoa h\u1ed3ng cho \u0111\u1ea1i l\u00fd:<\/li>\n<\/ul>\n
\n- N\u1ee3 TK 641.<\/li>\n
- C\u00f3 TK 111, 112, 131, 3388.<\/li>\n<\/ul>\n
2.10 Nghi\u1ec7p v\u1ee5 b\u00fat to\u00e1n cu\u1ed1i k\u1ef3<\/strong><\/span><\/h3>\n\n- Kh\u1ea5u tr\u1eeb thu\u1ebf GTGT: \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c s\u1ed1 ti\u1ec1n thu\u1ebf n\u00e0y, b\u1ea1n c\u1ea7n th\u1ef1c hi\u1ec7n theo 3 b\u01b0\u1edbc:<\/li>\n<\/ul>\n
\n- B\u01b0\u1edbc 1: t\u00ednh t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (1331).<\/li>\n
- B\u01b0\u1edbc 2: t\u00ednh t\u1ed5ng s\u1ed1 ti\u1ec1n thu\u1ebf GTGT ph\u1ea3i n\u1ed9p (3331).<\/li>\n
- B\u01b0\u1edbc 3: x\u00e1c \u0111\u1ecbnh ti\u1ec1n thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb k\u1ef3 tr\u01b0\u1edbc chuy\u1ec3n sang k\u1ef3 n\u00e0y (d\u01b0 TK 133 c\u1ee7a th\u00e1ng tr\u01b0\u1edbc). Sau \u0111\u00f3 l\u1ea5y d\u01b0 \u0111\u1ea7u k\u1ef3 c\u1ee7a TK 133 + ph\u00e1t sinh c\u1ee7a TK 133 so s\u00e1nh v\u1edbi TK 3331. N\u1ebfu s\u1ed1 n\u00e0o nh\u1ecf h\u01a1n th\u00ec l\u1ea5y.<\/li>\n<\/ul>\n
\n- B\u00fat to\u00e1n kh\u1ea5u tr\u1eeb thu\u1ebf GTGT \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n nh\u01b0 sau:<\/li>\n<\/ul>\n
\n- N\u1ee3 TK 3331.<\/li>\n
- C\u00f3 TK 1331.<\/li>\n<\/ul>\n
\n- Ghi nh\u1eadn gi\u00e1 v\u1ed1n b\u00e1n h\u00e0ng:<\/li>\n<\/ul>\n
\n- N\u1ee3 TK 632.<\/li>\n
- C\u00f3 TK 154.<\/li>\n<\/ul>\n