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9 Nguyen t ic xac dinh doanh thu ban hang va cung ci'p dich vu cua doanh nghiep: + Ddi vdi san pham, hang hoa, dich vu thuoc do'i ttfdng chiu thue GTGT theo phtfdng phap khi'u trtf, doan

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CHl/dNG VI - KE TOAN DOANH THU

1 Khai niem, tai khoan va quy tac ke toan doanh thu

a) Doang thu

Doanh thu la tong gia tri cac lpi l'ch kinh te doanh nghiep thu dupe trong ky

ke toan, phat sinh tit cac hoat dong SXKD thong thtfdng cua doanh nghiep, gop phan lam tin g von chu sd htfu

Doanh thu dtfdc phat sinh ttf giao dich, stf kien dtfpc xac dinh bdi thoa thuan gitfa doanh nghiep vdi ben mua ho&c ben stf dung tai san No dtfdc xac dinh bang gia tri hdp ly cua cac khoan da thu ho&c se thu dtfdc sau khi trtf (-) cac khoan chiet khau thtfdng mai, giam gia hang han va gia tri hang ban bi tra lai

b) Quy tac ketodn

(1) Doanh thu ban hang va cung cap dich vu la doanh thu cua kho'i ltfpng san pham, hang hoa da ban; dich vu da cung cap dtfdc xac dinh la tieu thu trong

ky khong phan biet doanh thu da thu hay se thu dtfdc tien

(2) Doanh thu va chi phf lien quan den cung mot giao dich phai dtfdc ghi nhan dong thdi theo nguyen t ic phu hdp va phai theo n&m tai chinh

(3) Chi ghi nhan doanh thu trong ky ke toan khi thoa man dong thdi cac dieu kien ghi nhan doanh thu ban hang va doanh thu cung cap dich vu, doanh thu tien lai, tien ban quyen, tien co ttfc va lpi nhuan dtfpc chia quy dinh tai diem 1 0, 16,

24, cua chuan mtfc doanh thu va thu nhap khac (Quyet dinh so 149/2001/QT-BTC ngay 31-12-2001 cua Bo Tai Chinh) va cac quy dinh cua che do ke toan hien hanh Khi khong thoa man cac dieu kien ghi nhan, doanh thu khong dtfdc hach toan vao Tai khoan doanh thu

Theo quy dinh tai diem 10 cua Chuan mtfc doanh thu va thu nhap khac, doanh thu ban hang dtfdc ghi nhan khi dong thdi thoa man tat ca n&m (5) dieu kien sau:

(a) Doanh nghiep da chuyen giao phan ldn rui ro va ldi ich g&n lien v6i quyen

sd htfu san pham h o ic hang hoa cho ngtfdi mua;

(b) Doanh nghiep khong con n&m gitf quyen quan ly hang hoa nhtf ngtfdi sd htfu hang hoa ho&c quyen kiem soat hang hoa;

(c) Doanh thu dtfdc xac dinh ttfdng do'i ch&c ch&n;

(d) Doanh nghiep da thu dtfdc ho&c se thu dtfpc ldi ich kinh te ttf giao dich ban hang;

(e) Xac dinh dtfpc chi phi lien quan den giao dich ban hang

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Theo quy dinh tai diem 16 cua Chuan mtfc doanh thu va thu nhap khac, doanh thu cung cap dich vu dtfdc ghi nhan khi ket qua cua giao dich do dtfpc xac dinh mot cach dang tin cay Trtfdng hdp giao dich ve cung cap dich vu lien quan den nhieu ky thi doanh thu dtfpc ghi nhan trong ky theo ket qua phan cong viec

da hoan thanh vao ngay lap Bang Can doi ke toan cua ky do Ket qua cua giao dich cung cap dich vu dupe xac dinh khi thoa man tat ca bon (4) dieu kien sau:(a) Doanh thu dtfdc xac dinh ttfdng doi ch ic ch in;

(b) Co kha n&ng thu dtfdc ldi ich kinh te ttf giao dich cung cap dich vu do;(c) Xac dinh dtfdc phan cong viec da hoan thanh vao ngay lap Bang Can doi

(a) Co kha n&ng thu dtfdc ldi ich kinh te ttf giao dich do;

(b) Doanh thu dtfdc xac dinh ttfdng doi ch ic ch&n

(4) Khi hang hoa ho&c dich vu dtfdc trao doi de lay hang hoa ho&c dich vu ttfdng ttf ve ban chat va gia tri thi viec trao doi nay khong dtfdc coi la mot giao dich tao ra doanh thu va khong dtfdc ghi nhan la doanh thu

(5) Doanh thu (ke ca doanh thu noi bo) phai dtfdc theo doi rieng theo ttfng loai doanh thu ban hang, doanh thu cung cap dich vu, doanh thu tien lai, tien ban quyen, cd ttfc va ldi nhuan dtfdc chia Trong ttfng loai doanh thu lai dtfdc chi tiet theo ttfng thtf doanh thu nhtf doanh thu ban hang co the dtfdc chi tiet thanh doanh thu ban san pham, hang hoa nh&m phuc vu cho viec xac dinh day du, chi'nh xac ket qua kinh doanh theo yeu cau quan ly hoat dong san xuat ki nh doanh va lap bao cao ket qua kinh doanh cua doanh nghiep

(6) Neu trong ky ke toan phat sinh cac khoan giam trtf doanh thu ban hang

va cung cap dich vu nhtf chiet kha'u thtfdng mai, giam gia hang ban, hang ban bi tra lai thi phai dtfdc hach toan rieng biet Cac khoan giam trtf doanh thu dtfdc

tinh trtf vao doanh thu ghi nhan ban dau de xac dinh doanh thu thuan lam c&n ctf xac dinh ket qua kinh doanh cua ky ke toan

(7) Ve nguyen t&c, cudi ky ke toan, doanh nghiep phai xac dinh ket qua hoat dong SXKD Toan bo doanh thu thuan thtfc hien trong ky ke toan dtfpc ket chuyen vao Tai khoan 911 - Xac dinh ket qua kinh doanh Cac tai khoan thuoc loai doanh thu khong co so dtf cuoi ky

Doanh thu thuan dtfpc xac dinh theo cong thtfc sau:

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Doanh thu th u in = Doanh thu ban hang va cung ci'p dich vu - Chiet khau thUcfng mai - Doanh thu hang ban bi tra lai - Doanh thu hang giam gia - Thue xui't kh£u, thue TTDB, thue GTGT phai nop (theo phtfdng phap trtfc tiep).

(8) Doanh thu ban h in g va cung cap dich vu b in g ngoai te thi phai quy doi ngoai te ra Dong Viet Nam theo ty gia thtfc te phat sinh h o ic ty giao dich binh quan tren thi trtfdng ngoai te lien Ngan hang Nha ntfdc Viet Nam cong bd tai thcii diem phat sinh nghiep vu kinh te

(9) Nguyen t ic xac dinh doanh thu ban hang va cung ci'p dich vu cua doanh nghiep:

+ Ddi vdi san pham, hang hoa, dich vu thuoc do'i ttfdng chiu thue GTGT theo phtfdng phap khi'u trtf, doanh thu ban hang va cung ci'p dich vu la gia ban chtfa

co thue GTGT;

+ Ddi vdi san pham, hang hoa, dich vu khong thuoc dien chiu thue GTGT,

h o ic chiu thue GTGT theo phtfdng phap trtfc tiep thi doanh thu ban hang va cung cap dich vu la tong gia thanh toan (da gom thue GTGT);

+ Do'i vdi san pham, hang hoa, dich vu thuoc ddi ttfdng chiu thue tieu thu

d ie biet, h o ic thue xua't khau thi doanh thu ban hang va cung cap dich vu la tong gia thanh toan (bao gom ca thue tieu thu d ie biet h o ic thue xua't khiu);

+ Nhtfng doanh nghiep n h in gia cong vat ttf, hang hoa thi chi phan anh vao doanh thu ban hang va cung ci'p dich vu so' tien gia cong thtfc te dtfdc htfdng, khong bao gom gia tri vat ttf, hang hoa nhan gia cong;

+ Doi vdi hang hoa n h in ban dai ly, ky gtii theo phtfdng thtfc ban dting gia htfclng hoa hong thi hach toan vao doanh thu ban hang va cung cap dich vu p h in hoa hong ban hang ma doanh nghiep dtfdc htfclng;

+ Trtfdng hdp ban hang theo phtfdng thtfc tra ch im , tra gop thi doanh nghiep ghi nhan doanh thu ban hang theo gia ban tra ngay va ghi nhan vao doanh thu hoat dong tai chinh ve phan lai tinh tren khoan phai tra nhtfng tra cham phti hdp vdi thdi diem ghi nhan doanh thu dtfdc xac nhan;

+ Nhting san pham, hang hoa dtfdc xac dinh la tieu thu, nhtfng vi ly do ve chi't ltfdng, ve quy cach ky thuat ngtfdi mua tti chol thanh toan, gtii tra lai ngtfdi ban h o ic yeu cau giam gia va dtfdc doanh nghiep chap thuan; h o ic ngtfdi mua hang vdi khoi ltfdng ldn dtfdc chiet kha'u thtfdng mai thi cac khoan giam trti doanh thu ban hang nay dtfdc theo doi rieng biet tren cac Tai khoan 5211 - Chiet khi'u thtfdng mai, Tai khoan 5212 - Hang ban bi tra lai, h o ic Tai khoan 5213 - Giam gia hang ban

+ Trtfdng hdp trong ky doanh nghiep da viet hoa ddn ban hang va da thu tien ban hang nhtfng den cudi ky v in chtfa giao hang cho ngtfdi mua hang, thi tri

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gia so' hang nay khong dtfdc coi la tieu thu va khong dtfdc ghi vao Tai khoan 511-

“Doanh thu” ma chi hach toan vao ben Co Tai khoan 131 - “Phai thu cua khach hang” ve khoan tien da thu cua khach hang Khi thtfc giao hang cho ngtfdi mua se hach toan vao Tai khoan 511 - “Doanh thu” ve tri gia hang da giao, da thu trtfdc tien ban hang, phu hdp vdi cac dieu kien ghi nhan doanh thu

+ Doi vdi trtfdng hdp cho thue tai san, co nhan trtfdc tien cho thue cua nhieu n&m thi doanh thu cung cap dich vu ghi nhan cua n&m tai chinh la so tien cho thue dtfdc xac dinh tren cd sd lay toan bo tong so tien thu dtfdc chia cho so n&m cho thue tai san

+ Do'i vdi doanh nghiep thtfc hien nhiem vu cung cap san pham, hang hoa, dich vu theo yeu cau cua Nha ntfdc, dtfdc Nha ntfdc trd cap h o ic trd gia theo quy dinh thi doanh thu trd cap, trd gia la so' tien dtfdc Nha ntfdc chinh thtfc thong bao, ho&c thtfc te trd cap, trd gia Doanh thu trd cap, trd gia dtfdc phan anh tren Tai khoan 5114 - Doanh thu trd cap, trd gia

c) Tai khoan ke toan

Tai khoan 511 “Doanh thu” dtfdc sii dung de phan anh toan bo doanh thu cua doanh nghiep dat dtfdc trong mot ky ke toan

Tai khoan nay co ket cau vd noi dung ghi nhu sau:

Ben Nd:

- Sd thue tieu thu dac biet, ho&c thue xua't khau phai nop tinh tren doanh thu ban hang thtfc te cua san pham, hang hoa, dich vu da cung cap cho khach hang va da dtfdc xac dinh la tieu thu trong ky ke toan;

- Thue GTGT phai nop NSNN do'i vdi doanh nghiep ap dung phtfdng phap trtfc tiep;

- Chiet kha'u thtfdng mai ket chuyen cuo'i ky;

- Tri gia hang ban bi tra lai ket chuyen cuo'i ky;

- Khoan giam gia hang ban ket chuyen cudi ky;

- Doanh thu thuan dtfdc ket chuyen vao Tai khoan 911 - Xac dinh ket qua kinh doanh

Ben Co:

- Doanh thu ban san pham, hang hoa va cung cap dich vu cua doanh nghiep thtfc hien trong ky ke toan;

- Tien lai, tien ban quyen, cd ttfc va ldi nhuan dtfdc chia trong ky ke toan

- Tien lai do ban ngoai te va lai chenh lech ty gia

Tdi khoan 511 khong co so du cuoi ky.

418

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(1) Doanh thu cua kho'i lifting san pham (thanh pham, ban thanh pham) hang hoa, da dtfdc xac dinh la tieu thu trong ky ke toan:

a) Doi vdi san pham, hang hoa chiu thue GTGT theo phtfting phap kha'u trtf

va doanh nghiep nop thue theo phtfting phap kha'u trtf, doanh thu ban hang dtftic ghi nhan theo gia ban chtfa co thue GTGT:

Nd cac TK 111, 112, 131 (Tong gia thanh toan)

Co TK 511 - Doanh thu (Gia ban chtfa co thue GTGT)

Co TK 3331 - Thue GTGT (33311)

b) Ddi vdi san pham, hang hoa ban cho khach hang khong thuoc dien chiu thue GTGT, hoSc khach hang la do'i ttfdng dtftic mien thue GTGT, doanh thu ban hang dtftic ghi nhan theo gia ban khong co thue GTGT:

Nti cac TK 1 1 1, 112, 131 (Tong gia thanh toan)

Co TK 511 - Doanh thu (Tong gia thanh toan khong co thue GTGT).c) Do'i vdi san pham, hang hoa ban cho khach hang chiu thue GTGT theo phtfdng phap trtfc tiep, doanh thu ban hang dtftic ghi nhan theo gia ban gom thue GTGT:

Co TK 511 - Doanh thu (Tong gia thanh toan gom thue GTGT).(2) Trtfdng hcfp, doanh thu ban hang thu bang ngoai te, thi ngoai viec ghi sd

ke toan chi tiet so nguyen te da thu hoac phai thu, ke toan phai ghi khoan doanh

thu n&y bang Dong Viet Nam hoac bang ddn vi tien te chinh thtfc sik dung trong

ke toan theo ty gia giao dich thtfc te hoac ty gia giao dich binh quan lien ngan hang tai thdi diem phat sinh nghiep vu kinh te do vdi cac but toan da neu cl but toan (la , lb , lc)

(3) Doanh thu cua kho'i ltfdng hang hoa da dtftic xac dinh la tieu thu trong ky

ke toan chiu thue tieu thu dac biet, doanh thu ban hang dtfdc ghi nhan theo gia

ban da co thue tieu thu dac biet nhtfng chtfa gom thue GTGT (theo quy dinh cua

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theo gia ban da co thue xuat khau nhUng khong gom thue GTGT (theo quy dinh cua Luat thue GTGT: thue suat cua hang hoa, dich vu xuat khau la 0%):

Nd cac TK 111, 112, 131 (Tong gia thanh toan gom ca thue xuat kh&u)

Co TK 511 - Doanh thu (Gia ban co thue xuat kh&u, nhtfng chtfa

gom thue GTGT)

(5) Trtfdng hdp ban hang theo phtfdng thtfc hang doi hang

a) Doi v6i doanh nghiep nop thue GTGT theo phtfdng phap khau trtf khi ban hang thuoc doi ttfdng chiu thue GTGT theo phtfdng phap khau trtf doi lay vat tu, hang hoa khac sti dung cho san xua't kinh doanh hang hoa, dich vu chiu thue GTGT theo phtfdng phap kha'u trti, doanh thu ban hang de doi l&'y v&t ttf, hang hoa khac dtfdc ghi nh&n theo gia ban chtfa co thue GTGT:

Nd TK 131 - Phai thu ctia khach hang (Tong gia thanh toan)

Co TK 511 - Doanh thu (gia ban chtfa co thue GTGT)

- Vat ttf, hang hoa nhan trao doi ve, chting dtfdc ghi nhan theo gia mua chua

c6 thue GTGT:

Nd TK 152,153, 156, 211, (gia mua chtfa co thue GTGT)

Nd TK 133 - Thue GTGT dtfdc khau trti (neu co)

Co TK 131 - Phai thu ctia khach hang (Tong gia thanh toan).b) Khi ban hang thuoc dien khong chiu thue GTGT ho&c chiu thue GTGT theo phtfdng phap trtfc tiep doi lay vat ttf, hang hoa khac sti dung cho san xu£t, kinh doanh hang hoa, dich vu khong thuoc dien chiu thue GTGT ho&c chiu thue theo phtfdng phap trtfc tiep, doanh thu dtfdc ghi nhan theo tong gia thanh toan:

Ncf TK 131 - Phai thu ctia khach hang (Tong gia thanh toan)

Co TK 511 - Doanh thu (Tong gia thanh toan)

- Vat ttf, hang hoa nhan trao doi ve, chiing dtfdc ghi nh&n theo gia thanhtoan:

Nd TK 152, 153, 156, 211, (theo gia thanh toan)

Co TK 131 - Phai thu ctia khach hang

(6) Ke toan doanh thu ban hang theo phtfdng thtic tra ch&m, tra gop

a) Doi v6i hang hoa chiu thue GTGT theo phtfdng phap kha'u trti:

- Doanh thu ban hang tra cham, tra gop, dtfdc ghi nh&n theo gia ban tra ngay khong co thue GTGT dau ra, va lai tra cham, tra gop dtfdc ghi nh&n v&o doanh thu chtfa thtfc hien, sau do khoan lai nay dtfdc ghi nh&n vao doanh thu hoat dong tai chinh cua cac ky ttfdng ting:

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Nd cac TK 111, 112 (Tien tra lan dau gom ca lai)

Nd TK 131 - Phai thu cua khach hang (Tien tra cham phai thu gom ca lai)

Co TK 511 - Doanh thu (Gia ban tra tien ngay chtfa co thue GTGT)

Co TK 333 - Thue va cac khoan phai nop Nha ntfdc (3331 - Thue

GTGT phai nop)

Co TK 3387 - Doanh thu chtfa thtfc hien (lai tra cham, tra gop la

Chenh lech gitfa tong so" tien theo gia ban tra cham, tra gop vdi gia ban tra tien ngay chtfa co thue GTGT)

- Tien lai ban hang tra cham, tra gop cua ky nay ho&c ttfng ky sau dtfdc ghi nh&n vao doanh thu hoat dong tai chinh:

Nd TK 3387 - Doanh thu chtfa thtfc hien

Co TK 511 - Doanh thu (Doanh thu hoat dong tai chinh: Lai tra

cham, tra gop)

- Khi thtfc thu tien ban hang l&n tiep sau:

Nd cac TK 111, 112 ( Tien tra lin dau gom ca lai)

Nd TK 131 - Phai thu cua khach hang (Tien tra cham phai thu gom ca lai)

Co TK 511 - Doanh thu (Gia ban tra tien ngay khong co thue GTGT)

Co TK 3387 - Doanh thu chtfa thtfc hien (lai tra cham, tra gop la

Chenh lech gitfa tong sd tien theo gia ban tra ch&m, tra gop vcti gia ban tra tien ngay khong co thue GTGT)

- Tien lai ban hang tra ch&m, tra gop cua ky nay ho&c ttfng ky sau dtfdc ghi nh&n v&o doanh thu hoat dong tai chinh:

Co TK 511 - Doanh thu (Doanh thu hoat dong tai chinh: Lai tra

ch&m, tra gop)

• Khi thtfc thu tiln ban h&ng lan tiep sau:

Np cac T K l l l , 112,

C6 TK 131 - Phai thu cua khach hang

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c) Doi vdi hang hoa chiu thue GTGT theo phifdng phap tnic tiep:

- Doanh thu ban hang tra cham, tra gop, dUdc ghi nhan theo gia ban tra ngay gom thue GTGT dau ra, va lai tra cham, tra gop dtfdc ghi nhan vao doanh thu chua thtfc hien, sau do khoan lai nay dtfcfc ghi nhan vao doanh thu hoat dong tai chinh cua cac ky ttfdng tfng:

Nd cac TK 1 1 1, 112 (Tien tra lan dau)

Nd TK 131 - Phai thu cua khach hang (Tien tra cham phai thu )

Co TK 511 - Doanh thu (Gia ban tra tien ngay gom thue GTGT)

Co TK 3387 - Doanh thu chtfa thtfc hien (Chenh lech gitfa tong so

tien theo gia ban tra cham, tra gop vdi gia ban tra tien ngay gom thue GTGT)

- Tien lai ban hang tra cham, tra gop cua ky nay hoSc ttfng ky sau dtfdc ghi nhan vao doanh thu hoat dong tai chinh:

Cd TK 511 - Doanh thu (tien lai tra cham, tra gop)

- Khi thtfc thu tien ban hang tiep sau:

Nd cac TK 1 1 1, 112

Cd TK 131 - Phai thu cua khach hang

- Cuo'i ky, ke toan tinh toan, xac dinh thue GTGT phai nop theo phtfdng phap trtfc tiep:

Nd TK 511 - Doanh thu

Cd TK 3331 - Thue GTGT

(7) Ke toan doanh thu ban hang bang phtfdng thtfc ban qua cac dai ly ban dung gia htfdng hoa hong

a) Ke toan d ddn vi giao hang dai ly:

- Khi xuat kho san pham hang hoa giao cho cac dai ly, ghi nhan tri gia hang giii ban dai ly:

Nd TK 157 • Hang giii di ban

C o c a c T K 155, 156

- Khi hang hoa giao cho cac dai ly da dtfdc ban, c&n ctf vao Bang ke hoa dcfn ban ra cua hang hoa da tieu thu do cac dai ly htfdng hoa hong lap giii ve, tuy theo phtfdng phap nop thue cua doanh nghiep ban de ghi nhan doanh thu:

+ Doi vdi hang hoa, dich vu chiu thue theo phtfdng phap khau trtf va doanh nghiep nop thue GTGT theo phtfdng phap khau trtf, doanh thu ban hang dtfdc ghi nhan theo gia ban chtfa co thue GTGT:

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Co TK 511 - Doanh thu (Gia ban chua co thue GTGT)

Dong thdi phan anh gia von cua hang ban ra:

Ncf TK 632 - Gia von hang ban

Co TK 157 - Hang giii di ban

+ Ddi vdi hang hoa, dich vu khong thuoc dien chiu thue GTGT ho&c chiu thue GTGT theo phtfdng thtfc trtfc tiep ho&c hang hoa, dich vu chiu thue GTGT theo phtfdng phap khau trtf nhtfng doanh nghiep nop thue GTGT theo phtfdng phap trtfc tiep, doanh thu ban hang dtfdc ghi nhan theo tong gia thanh toan:

Co TK 511 - Doanh thu (Tong gia thanh toan)

Dong thdi phan anh gia vo'n cua hang ban ra:

Nd TK 632 - Gia von hang ban

Co TK 157 - Hang giii di ban

- So' tien hoa hong phai tra cho ddn vi nhan ban hang dai ly htfclng hoa hong:

Nd TK 642 - Chi phi quan ly kinh doanh

C o c a c T K 111, 112, 131

b) Ke toan b ddn vi nh&n dai ly

- Hang hoa nhan ban dai ly ban dung gia htfclng hoa hong, dtfdc ghi nh&n theo gia tri hang hoa nhan ban dai ly vao Tai khoan 003 “Hang hoa nhan ban ho, nh&n ky gtii” Khi nhan hang dai ly, ky gtii ghi ben Nd, khi xuat hang ban ho&c xu&'t tra lai hang cho ben giao hang, ghi ben Co Tai khoan 003 “Hang hoa nh&n ban ho, nh&n ky gtii”

- Khi ban hang hoa nhan ban dai ly:

+ Khi xuat ban hang nhan dai ly, phai lap Hoa ddn (GTGT) ho&c Hoa ddn ban h&ng theo che do quy dinh c&n cti v&o hoa ddn (GTGT) ho&c hoa ddn ban hang va cac chting tti lien quan, va ghi nh&n sd tien ban hang dai ly phai tra cho ben giao hang:

Nd cac TK 1 1 1, 112, 131

Co TK 331 - Phai tra cho ngtfdi ban (Tong gia thanh toan)

+ Dinh k£, khi xac xac dinh doanh thu ban hang dai ly la hoa hong dtfdc htfdng, ddn vi nh&n ban dai ty phai l&p hoa ddn (GTGT) ho&c hoa ddn ban hang theo che dd quy dinh va phan anh doanh thu ban hang dai ly:

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Co TK 511 - Doanh thu (hoa hong ban hang dai ly chtfa gom thue

GTGT)

- Khi tra tien ban hang dai ly cho ben giao hang:

Nd TK 331 - Phai tra cho ngtfdi ban

Co cac TK 111, 112,

3 Ke toan doanh thu cu n g ca p d ich vu

(1) Doanh thu cua khoi ltfdng dich vu da cung cap cho khach hang dtfdc xac dinh la tieu thu trong ky ke toan:

a) Do'i vdi dich vu chiu thue GTGT theo phtfdng phap kha'u trtf va doanh nghiep nop thue theo phtfdng phap kha'u trtf, doanh thu cung cap dich vu dtfdc ghi nhan theo gia cung cap dich vu chtfa co thue GTGT:

Nd cac TK 111, 112 (neu thu tien ngay - Tong gia thanh toan)

Nd TK 131 - Phai thu cua khach hang (neu chtfa thu tien - Tong gia

Nd cac TK 111, 112 (neu thu tien ngay - Tong gia thanh toan)

Nd TK 131 - Phai thu cua khach hang (neu chtfa thu tien - Tong gia

thanh toan khong co thue GTGT)

Co TK 511 ■ Doanh thu (Tong gia thanh toan khong co thue GTGT).c) Do'i vdi dich vu da cung cap cho khach hang chiu thue GTGT theo phtfdng phap trtfc tiep, doanh thu cung cap dich vu dtfdc ghi nhan theo gia cung cap dich

vu gom thue GTGT:

Co TK 511 - Doanh thu (Tong gia thanh toan gom thue GTGT).(2) Trtfdng hdp, doanh thu cung cap dich vu thu b in g ngoai te, thi ngoai viec ghi sd ke toan chi tiet so nguyen te da thu ho&c phai thu, ke toan phai ghi khoan doanh thu nay bang Dong Viet Nam ho&c bang ddn vi tien te chinh thtfc stf dung trong ke toan theo ty gia giao dich thtfc te ho&c ty gia giao dich binh quan lien ngan hang tai thdi diem phat sinh nghiep vu kinh te do vdi cac but toan da neu d but toan (la , lb, lc)

Nd TK 331 - Phai tra cho ngiidi ban

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(3) Doanh thu cua khoi ltfdng dich vu da dtfdc xac dinh la tieu thu trong ky

ke toan chiu thue tieu thu dSc biet, doanh thu cung cap dich vu dtfdc ghi nhan theo gia ban da co thue tieu thu d&c biet nhtfng chtfa gom thue GTGT (theo quy dinh cua Luat Thue TTDB):

Nd cac TK 111, 112, 131 (Tong gia thanh toan gom ca thue TTDB va

thue GTGT)

Co TK 511 - Doanh thu (Gia ban co thue TTDB, nhtfng chtfa gom

thue GTGT)

4 Ke toan doan h thu cu a hcfp d on g xay dtfng

Ke toan doanh thu cua hdp dong xay dtfng quy dinh nha thau dtfdc thanh toan theo tien do ke hoach, dtfdc htfdng dan d muc “Ke toan thanh toan theo tien

do ke hoach hdp dong xay dtfng”

5 Ke toan doan h thu ttf ca c khoan trd cap, trd gia

(1) Trtfdng hdp chtfa nhan tien ngay ttf khoan trd cap, trd gia cua Nha ntfdc:(1.1) Khoan doanh thu ttf trd cap, trd gia cua Nha ntfdc cho doanh nghiep chtfa nhan tien ngay dtfdc ghi vao khoan phai thu doi vdi Nha ntfdc:

Nd TK 333 - Thue va cac khoan phai nop Nha ntfdc (3339)

Co TK 511 - Doanh thu

(1.2) Khi nhan dtfdc tien cua ngan sach Nha ntfdc thanh toan:

Nd cac TK 111, 112

Cd TK 333 - Thue va cac khoan phai nop Nha ntfdc (3339)

(3) Trtfdng hdp nhan tien ngay ttf khoan trd cap, trd gia cua Nha ntfdc:

- Khoan doanh thu trd cap trd gia dtfdc Nha ntfdc cap tien ngay cho doanh nghiep dtfdc ghi vao doanh thu:

Nd cac TK 111, 112

Cd TK 511 - Doanh thu

6 Ke toan d oan h thu hoat d on g gia con g

(1) Ddn vi nhan gia cong ghi nhan gia tri vat ttf, hang hoa nhan gia cong vao ben Nd TK 002 “Vat ttf, hang hoa nhan gitf ho, nhan gia cong” Khi tra lai vat ttf, hang hoa gia cong xong ghi ben Co TK 002

(2) Doanh thu ttf hoat dong gia cong la so' tien gia cong thtfc te dtfcfc htfdng dtfdc ghi nhan vao doanh thu chtfa gom thue GTGT neu hoat dong gia cong chiu thue GTGT theo phtfdng phap khau trtf:

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Nd TK 111, 112, 131

Co TK 511 - Doanh thu (so' tien gia cong dtfdc htfdng co thue GTGT)

7 Ke toan doanh thu hoat d on g tai chinh

7.1 Doanh thu hoat dong tdi chinh

Doanh thu hoat dong tai chinh gom:

- Tien lai: Lai cho vay; lai tien gtfi, lai ban hang tra cham, tra gop; lai dau tu trai phieu, tin phieu, chiet khau thanh toan dtfdc htfdng do mua hang hoa, dich vu; Lai cho thue tai chmh;

- Thu nhap ttf cho thue tai san, cho ngtfdi sti dung tai san (bang sang che, nhan hieu thtfdng mai, ban quyen tac gia, phan mem vi tinh );

- Co ttfc, ldi nhuan dtfdc chia;

- Thu nhap ve hoat dong dau ttf mua, ban chtfng khoan ng&n han, dai han;

- Thu nhap chuyen nhtfdng, cho thue cd sd ha tang;

- Thu nhap ve cac hoat dong dau ttf khac;

- Chenh lech lai do ban ngoai te, khoan lai chenh lech ty gia ngoai te;

- Chenh lech lai chuyen nhtfdng vo'n

*/ Nguyen tac xac dinh doanh thu hoat dong tdi chinh trong mot so trtfdng hop:

+ Doanh thu ttf hoat dong mua, ban chtfng khoan la sd chenh lech gitia gia ban ldn hdn gia mua;

+ Lai tti hoat dong mua, ban ngoai te la so' chenh lech gitia gia mua vao va gia ban ngoai te;

+ Lai tti khoan dau ttf trai phieu, cd phieu la khoan tien lai ctia cac ky ma doanh nghiep mua lai khoan dau ttf do, khong gom khoan lai dau ttf nhan ttf thdi diem trtfdc khi doanh nghiep mua lai khoan dau ttf nay

+ Doanh thu tti hoat dong kinh doanh bat dong san la tong sd tien thu dtfdc

do ban bat dong san

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+ Do’i vdi hoat dong cho thue cd sd ha tang, doanh thu dtfdc ghi nhan khi hoan tat viec ban giao dat tren thtfc dia cho khach hang theo gia tri cua dien tich dat da chuyen giao theo gia tra ngay.

*/ Tien lai, tien ban quyen, co ttic vd lai nhuan dtfOc chia:

- Tien ldi: La sd tien thu dtfdc phat sinh ttf viec cho ngtfdi khac sii dung tien, cac khoan ttfdng dtfdng tien ho&c cac khoan con nd doanh nghiep, nhtf: Lai cho vay, lai tien giii, lai dau ttf trai phieu, tin phieu, chiet khau thanh toan ;

- Tien ban quyen: La so' tien thu dtfdc phat sinh ttf viec cho ngtfdi khac stf

dung tai san, nhtf: Bang sang che, nhan hieu thtfdng mai, ban quyen tac gia, phan mem may vi tinh ;

- Co tiic va ldi nhuan diidc chia: La so tien ldi nhuan dtfdc chia ttf viec n&m

gitf co phieu ho&c gop von

*/ Doanh thu phdt sinh tii tien lai, tien ban quyen, co tiic vd lai nhuan dtfOc chia cua doanh nghiep ditoc ghi nhan khi thoa mdn dong thdi hai (2) dieu kien sau:

- Cd kha n&ng thu dtfdc ldi ich kinh te ttf giao dich do;

- Doanh thu dtfcfc xac dinh ttfdng doi ch&c ch&n

chia diidc ghi nhan tren ca sd:

■ Tien lai dtfdc ghi nhan tren cd sd thdi gian va lai suat thtfc te ttfng ky;

■ Tien ban quyen dtfdc ghi nhan tren cd sd don tich phu hdp vdi hcfp dong;

- Co ttfc va ldi nhuan dtfdc chia dtfdc ghi nhan khi cd dong dtfcfc quyen nhan

co ttfc ho&c cac ben tham gia gop von dtfdc quyen nhan ldi nhuan ttf viec gop von

7.2 Tdi khoan ketodn

Tai khoan 511 “Doanh thu” dtfcfc dung de phan anh cac khoan doanh thu hoat dong tai chinh cua doanh nghiep

Tai khoan nay co ket cau va noi dung ghi nhtf sau:

Ben Nd:

- Ket chuyen sd phan bd chenh lech ty gia hoi doai cua hoat dong dau ttf XDCB (lai ty gia) (giai doan trtfdc hoat dong, khi hoan thanh d&u ttf) de xac dinh ket qua kinh doanh

- Ket chuyen khoan xii ly chenh lech ty gia hoi doai ttf chuyen doi bao cao tai chinh cua hoat dong d ntfdc ngoai de xac dinh ket qua kinh doanh

- So' thue GTGT phai nop tinh theo phtfdng phap trtfc tiep (neu co)

- Ket chuyen doanh thu hoat dong tai chinh thuan sang Tai khoan 911 - Xac dinh ket qua kinh doanh

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Ben Co:

- Doanh thu hoat dong tai chinh phat sinh trong ky

- Phan anh so phan bo chenh lech ty gia hoi doai cua hoat dong dau tu XDCB (lai ty gia) (giai doan trdc hoat dong) da hoan thanh dau tu vao doanh thu hoat dong tai chinh;

Tdi khoan 511 khong co so dtf cuoi ky.

7.3 Ketodn doanh thu hoat dong tdi chinh

(1) Lai dUcfc chia tvt hoat dong gop vo'n lien doanh, lien ket kinh te:

a) Neu da n h an lai ngay ba n g tien, tai san, vat tU:

Ncf cac TK 111, 112 (nhan lai bang tien)

Ncf cac TK 152, 153, 155, 156 (nhan lai bang tai san, vat ttf)

Co TK 511 - Doanh thu (Doanh thu hoat dong tai chinh)

b) Neu diidc thong bao diidc chia lai nhiing chua diidc nhan lai ngay thi khoan doanh thu nay la khoan phai thu:

Nd TK 131 - Phai thu cua khach hang

c) Khi nhan lai dtfdc chia b in g tien hay bang tai san khac, hay bd sung von gop lien doanh:

Nd cac TK 111, 112 (nhan lai bang tien)

Nd cac TK 152, 155, 156 (nhan lai bang tai san, v&t tu)

Nd TK 2212 - Vo'n gop lien doanh (lai diidc chia bd sung von gop lien

doanh)

Co TK 131 - Phai thu cua khach hang

(2) Ke toan Tien lai, nhu: Lai cho vay, lai tien giii, lai dau tu trai phieu, tin

phieu, chiet kha'u thanh toan :

(2.1) Ke toan Lai cho vay, lai tien gui:

a) Triidng hdp thu tien lai theo dinh ky thi tai thdi diem thu ghi nhan vao doanh thu hoat dong tai chinh:

Nd TK 131 - Phai thu cua khach hang (neu chiia thu tien)

Co TK 511 - Doanh thu (Doanh thu hoat dong tai chmh)

- Khi thu diidc tien:

Nd cac TK 111, 112

Co 131 - Phai thu cua khach hang

b) Triidng hdp thu lai tnidc thdi han tra lai theo hdp d6ng vay thi khoan tien

thu trtfdc nay diidc ghi vao doanh thu chiia thiic hien:

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No TK 111, 112

Co TK 3387 - Doanh thu chua thiic hien

- Den thdi han tra lai cua ky co lien quan chuyen sd lai phai tra tUdng ting ctia ky co lien quan vao doanh thu cua ky do:

Nd TK 3387 - Doanh thu chiia thtic hien

Co TK 511 - Doanh thu (Doanh thu hoat dong t&i chinh)

(2.2) Ke toan lai thu tti dau tu trai phieu, tin phieu

a) TrUdng hdp thu lai trai phieu, tin phieu dinh ky:

Nd TK 111, 112

b) TrUdng hdp phai thu lai tting ky:

c) Triidng hdp thu tien lai ngay khi mua trai pheu dUdc ghi vao doanh thu chiia thiic hien:

Nd cac T K l l l , 112

Co TK 3387 - Doanh thu chUa thiic hien

- Dinh ky ket chuyen lai phai thu ctia ky co lien quan vao doanh thu hoat dong tai chinh ctia ky do:

Nd TK 3387 - Doanh thu chua thiic hien

d) TrUdng hdp ban trai phieu, tin phieu trU6c ngay dao han lai thu dUdc la chenh lech gitia sotien thu dUdc va tri gia von ctia cac chting khoan nay dUdc ghi vao doanh thu hoat dong tai chinh:

Nd TK 111, 112

Co TK 121, 2211 (gia von ctia chting khoan)

Co TK 511 - Doanh thu (lai la so chenh lech gitia sd tien thu do

ban chting khoan v6i tri gia von ctia chting)

(2.3) Chiet khau thanh toan doanh nghiep dUdc hiidng diidc ghi vao doanh thu hoat dong tai chinh:

Nd cac TK 1 1 1, 112

C6 TK 511 - Doanh thu (Doanh thu hoat dong tai chinh)

(3) Ke toan doanh thu tien ban quyen, cd ttic:

(3.1) Doanh thu tien ban quyen:

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Nd cac T K 111, 112, 131

Co TK 511 - Doanh thu

(3.2) So' cd tiic dtfdc chia ghi vao doanh thu hoat dong tai chinh:

- Khi nhlln dtfdc tien chia cd tiic:

Nd cac T K 111, 112

Co TK 131 • Phai thu cua khach hang

- Neu nhan cd tiic khong b&ng tien:

Nd cac TK 152, 156 (nh&n cd tiic b&ng h&ng hoa)

Nd T K 133 - Thue GTGT dtfdc kh&u trif (neu co)

Nd cac TK 121, 221 (Nh&n cd tiic b&ng cd phieu)

C6 TK 511 - Doanh thu (Doanh thu hoat dong tai chinh)

(3.3) Trtfdng hdp neu nh&n cd tiic bao gom ca phan gia tri cd tiic luy ke tit trudc khi doanh nghiep mua lai cd phieu do, doanh thu tii cd tiic chi ghi nh&n phan tri gia cd tiic dtfdc chia tinh tti khi doanh nghiep mua cd phieu do, con phin con lai thi ghi giam gia tri cua chinh khoan d iu tu cd phieu do:

Nd cac TK 111, 112 (Tong tien lai thu dtfdc)

Co TK 121 - Dau tu tai chinh ng&n han (P h in tien lai d iu tu luy

ke tti trtfdc khi doanh nghiep mua lai cd phieu do)

Co TK 221 - D iu tu tai chinh dai han (Lai d iu tu luy ke tti trudc

khi doanh nghiep mua lai cd phieu do)

Co TK 511 - Doanh thu (Doanh thu hoat dong tai chinh - Phin

tien lai ctia cac ky ma doanh nghiep mua khoan diu tii nay)

(3.4) Chuyen nhtfdng chting khoan dau tu ng&n han, dai han, doanh thu dtfdc ghi nhan theo gia ban:

+ Trtfdng hdp co lai:

Nd cac TK 111, 112, 131 (Theo gia thanh toan)

Co TK 12 1 - Dau ttf tai chinh ng&n han (Tri gia von)

Co TK 221 - Dau ttf tai chinh dai han (Tri gia von)

Co TK 511 - Doanh thu (Doanh thu hoat dong tai chinh - Lai ban

chting khoan do gia ban 16n hdn gia von)

+ Trtfdng hdp 16:

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NcJ TK 635 - Chi phi tai chinh (Lo ban chting khoan do gia ban nho hon

gia von)

Co TK 121 - D iu tu tai chinh ng&n han (Tri gia von)

Co TK 221 - D iu tu tai chinh dai han (Tri gia von)

(3.5) Thu hoi ho&c thanh toan chting khoan d iu tu ngdn han:

Nd cac TK 111, 112 (Gia thanh toan)

Co TK 121 - Dau tu tai chinh ng&n han (Gia vo'n)

Co TK 511 - Doanh thu (Doanh thu hoat dong tai chinh - So' tien lai).(4) Ke toan ban ngoai te:

a) Trtfdng hdp co lai:

Nd cac TK 111 (1111), 112 (1121) (Tong gia ban ngoai te theo ty gia

thtfc te ban)

Co TK 111 (1112), 112 (1122) ( tong gia von ngoai te ban ratheo ty

gia tren so ke toan)

Co TK 511 - Doanh thu (Doanh thu hoat dong tai chinh - tien lai

ban ngoai te la so' chenh lech ty gia thtfc te ban ldn hdn ty gia tren so ke toan)

b) TrUdng hdp bi lo:

Nd cac TK 111 (1111), 112 (1121) (Tong gia ban ngoai te theo ty gia

thtfc te ban)

Nd TK 635 - Chi phi tai chinh (So' lo la sd chenh lech ty gia tren so ke

toan ldn hdn ty gia thtfc te ban)

Cd TK 111 (1112), 112 (1122) (tong gia vo'n ngoai te ban ra theo ty

gia tren so ke toan)

(5) Ke toan hoat dong dau ttf kinh doanh bat dong san:

a) Khi mua ho&c cd tien hanh dau ttf XDCB bat dong san:

Nd TK 2218 - D iu ttf dai han khac; ho&c

Nd TK 241 - XDCB dd dang (Neu mua thong qua dau ttf XDCB)

Nd TK 133 - Thue GTGT dtfdc khau trti (Neu cd) (Doanh nghiep nop

thue GTGT theo phtfdng phap kha'u trti)

Cd cac TK 1 1 1, 112, 331

- Chi phi cd lien quan trtfc tiep den hoat dong dau ttf bat dong san:

Nd TK 241 - Xay dtfng cd ban dd dang

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Nd TK 133 - Thue GTGT difdc khau trtf (Neu co)

Co cac TK 111, 112

- Ket chuyen chi phi khi dau tu bat dong san hoan thanh:

Nd TK 2218 - Dau tif dai han khac

Co TK 241 - XDCB del dang

b) Khi ban bat dong san:

- Tong so tien thu ve ban bat dong san difdc ghi nhan vao doanh thu hoat dong tai chinh:

Nd cac TK 111, 112, 131 (Tong sd tien thanh toan)

Cd TK 3331 - Thue GTGT (33311) (Neu co)

- Tri gia von d iu tif bat dong san diidc ban:

Nd TK 635 - Chi phi tai chinh

Cd TK 2218 - D iu tif dai han khac

- Cac chi phi co lien quan trilc tiep den hoat dong ban bat dong san difdc ghi nhan vao chi phi tai chinh:

Nd TK 635 - Chi phi tai chinh

Nd TK 133 - Thue GTGT difdc khau trif (Neu co)

Cd cac T K l l l , 112

(6) Ke toan hoat dong cho vay lay lai:

a) Khi cho vay:

Nd TK 1 21 - Dau tif tai chinh n g in han (Neu cho vay ng&n han); hoic

Nd TK 2218 - Dau tif dai han khac (Neu cho vay dai han)

Cd cac TK 1 1 1, 112

b) Dinh ky, tinh toan, so' lai cho vay phai thu trong ky theo khe ifdc vay, difdc ghi vao doanh thu hoat dong tai chinh:

Nd cac TK 1 1 1, 112 (Neu thu tien ngay)

Nd TK 131 - Phai thu cua khach hang (Neu chifa nhan difdc tien ngay)

Cd TK 511 - Doanh thu (Doanh thu hoat dong tai chinh)

(c) Thu hoi vo'n cho vay:

Nd cac T K l l l , 112

Cd cac TK 121, 2218

(7) Cuoi ky ke toan tinh toan, xac dinh thue GTGT phai nop tinh theo phifdng phap trtfc tiep do'i vdi hoat dong tai chinh:

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Nd TK 511 - Doanh thu (Doanh thu hoat dong tai chinh)

Co TK 3331 - Thue GTGT

(8) Cuo’i ky, ket chuyen doanh thu hoat dong tai chinh thuan phat sinh trong ky de xac dinh ket qua kinh doanh:

Nd TK 511 - Doanh thu (Doanh thu hoat dong tai chinh)

Co TK 911 - Xac dinh ket qua kinh doanh

(9) Ke toan thu nhap hoat dong tai chinh la lai ty gia hoi doai trong giao dich mua hang hoa, tai san, dich vu va nd phai thu; Lai ty gia hoi doai danh gia lai cuo'i nam cac khoan muc tien te cua hoat dong san xua't kinh doanh ke ca hoat dong dau tii xay diing cd ban (cua doanh nghiep dang san xuat kinh doanh) (theo

sd thuan sau khi da bu trif sd dii ben Nd va ben Co cua TK 4132), diidc htfdng dan

d muc “Ke toan chenh lech ty gia ho'i doai” (TK 413)

8 Ke toan doanh thu n oi bo

Doanh thu tieu thu noi bo la so doanh thu do ban hang hoa, san pham, cung cap dich vu tieu thu noi bo, khuyen mai, quang cao, tra liidng, tra thiidng cho cong nhan va ngiidi lao dong diidc ghi nhan vao doanh thu noi bo cua doanh nghiep.(1) Triidng hdp tra liidng cho cong nhan vien bang san pham, hang hoa:(1.1) Do'i v6i san pham, hang hoa chiu thue GTGT theo phiidng phap kha'u trti va doanh nghiep nop thue GTGT theo phiidng phap kha'u trti, khi tra liidng, tra thiidng cho cong nhan vien bang san pham, hang hoa, doanh thu noi bo diidc ghi nhan theo gia ban chiia co thue GTGT (theo gia ban ctia san pham, hang hoa cting loai hoac tiidng dtfdng tai thdi diem tra ltfdng):

Nd TK 334 - Phai tra ngtfdi lao dong (Tong gia thanh toan)

Co TK 511 - Doanh thu (chi tiet doanh thu noi bo - theo gia ban

chtfa co thue GTGT cua san pham, hang hoa cting loai hoac ttfdng dtfdng tai thdi diem tra ltfdng)

(1.2) Khi tra ltfdng, tra thtfcfng cho cong nhan vien bang san pham, hang hoa khong thuoc dien chiu thue GTGT doanh thu noi bo dtfdc ghi nhan theo gia ban khong co thue GTGT ctia san pham, hang hoa cting loai hoac tiidng dtfdng tai thdi diem tra ltfdng):

Nd TK 334 - Phai tra ngtfdi lao dong (Tong gia thanh toan theo gia ban

khong co thue GTGT ctia san pham, hang hoa cting loai hoac ttfdng dtfdng tai thdi diem tra ltfdng)

Co TK 511 - Doanh thu (chi tiet doanh thu noi bo - theo gia ban

khong co thue GTGT ctia san pham, hang hoa cting loai hoac ttfdng dtfdng tai thdi diem tra ltfdng)

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(1.3) Khi tra ltfdng, tra thtfdng cho cong nhan vien bang san pham hang hoa chiu thue GTGT theo phtfdng phap trtfc tiep, doanh thu noi bo dtfdc ghi nhan theo gia ban co thue GTGT cua san pham, hang hoa cung loai hoac ttfdng dudng tai thdi diem tra ltfdng):

Nd TK 334 - Phai tra ngtfdi lao dong (Tong gia thanh toan theo gia han

co thue GTGT cua san pham, hang hoa cung loai hoac ttfdng dtfdng tai thdi diem tra ltfdng)

Co TK 511 - Doanh thu (chi tiet doanh thu noi bo theo gia ban co

thue GTGT cua san pham, hang hoa cung loai hoac ttfdng dtfdng tai thdi diem tra ltfdng)

(2) Trtfdng hdp san pham, hang hoa, dich vu stf dung noi bo:

a) Neu san pham, hang hoa, dich vu chiu thue GTGT theo phtfdng phap khau trtf stf dung cho hoat dong san xuat, kinh doanh hang hoa, dich vu chiu thue GTGT theo phtfdng phap khau trtf, thi doanh thu ban hang dtfdc ghi nhan theo gia thanh hoac gia von cua chung; va so thue GTGT phai nop trong trtfdng hdp nay dtfdc kha'u trtf:

- Doanh thu ban hang:

Nd TK 632 - Gia vo'n hang ban (Chi phi san xuat san pham)

Co TK 511 - Doanh thu (chi tiet doanh thu noi bo theo gia thanh

hoac gia vo'n cua hanh hoa, san pham)

- Dong thdi phan anh thue GTGT phai nop dtfdc khau trtf:

Nd TK 133 - Thue GTGT dtfdc khau trtf

b) Neu san phaim, hang hoa, dich vu chiu thue GTGT theo phtfdng phap kha'u trtf va doanh nghiep nop thue GTGT theo phtfdng phap khau trtf sii dune cho hoat dong san xua't, kinh doanh hang hoa, dich vu khong thuoc dien chiu thue GTGT thi thue GTGT phai nop cua san pham, hang hoa, dich vu sir dung noi bo tinh vao chi phi' san xuat, kinh doanh:

Nd cac TK 154, 642 (theo gia thanh, hay gia von cua hang hoa san

pham (+) thue GTGT phai nop cua hang hoa, san pham sii

dung noi bo)

Co TK 511 - Doanh thu (chi tiet doanh thu noi bo - theo gia thanh

hay gia von cua hang hoa, san pham (+) thue GTGT phai nop cua hang hoa, san pham sii dung noi bo)

9 Ke toan ca c khoan giam trtf doan h thu

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9.1 Cdc khoan giam trti doanh thu vd tdi khoan ke toan

a) Cdc khoan giam trit doanh thu

Chiet khau thUcfng mai: La khoan doanh nghiep ban giam gia niem yet cho khach hang mua hang vdi khoi ltfdng ldn

Giam gid hang ban: La khoan giam trtf cho ngtfdi mua do hang hoa kem pham chat, sai quy cach ho&c lac hau thi hieu

Gid tri hang ban bi trd lai: La gia tri khoi ltfdng hang ban da xac dinh la tieu thu hi khach hang tra lai va ttf choi thanh toan

b) Tdi khoan ke toan

Tai khoan 521 "Cac khoan giam trtf doanh thu” dtfdc sii dung de phan anh

cac kh oan gom: chiet khau thtfdng mai, hang ban bi tra lai, giam gia hang ban

dime tinh giam trtf vao doanh thu hoat dong kinh doanh

Tdi khoan nay co 3 tdi khoan cap 2:

*/ Tai khoan 5211 "Chiet khau thUcfng mai'' dtfdc dung de phan anh khoan chiet khau thtfdng mai ma doanh nghiep da giam trtf ho&c da thanh toan cho ngtfdi mua hang do viec ngtfdi mua hang da mua hang (san pham, hang hoa), dich

vu vdi khoi ltfdng ldn theo thoa thuan ve chiet khau thtfdng mai da ghi tren hdp dong kinh te mua ban, ho&c cac cam ket mua, ban hang

- Trtfdng hdp ngtfdi mua hang nhieu lan mdi dat dtfdc ltfdng hang mua dtfdc htfdng chiet khau thi khoan chiet khau thtfdng mai nay dtfdc ghi giam trtf vao gia ban tren “Hoa ddn (GTGT)” hoac “Hoa ddn ban hang” lan cuoi cung Trtfdng hdp khach hang khong tiep tuc mua hang, ho&c khi sd chiet khau thtfdng mai ngtfdi

mua dtfdc htfdng ldn hdn so tien ban hang dtfdc ghi tren hoa ddn lan cuoi cung thi

phai chi tien chiet khau thtfdng mai cho ngtfdi mua Khoan chiet khau thtfdng mai trong cac trtfdng hdp nay dtfcfc hach toan vao Tai khoan 5211

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- Triidng hdp ngtfdi mua hang vdi khoi ltfdng ldn dtfdc htfdng chiet kha'u thtfdng mai, gia ban phan anh tren hoa ddn la gia da giam gia (da trtf chiet khau thtfdng mai) thi khoan chiet khau thtfdng mai nay khong dtfdc hach toan vao TK

5211 Doanh thu ban hang phan anh theo gia da trtf chiet kha'u thtfdng mai

- Phai theo doi chi tiet chiet khau thtfdng mai da thtfc hien cho ttfng khach hang va ttfng loai hang ban, nhtf: ban hang (san pham,hang hoa), dich vu

- Trong ky chiet khau thtfdng mai phat sinh thtfc te dtfdc phan anh vao ben

Nd Tai khoan 5211 “ Chiet kha'u thtfdng mai” Cuo'i ky, khoan chiet khau thtfdng mai dtfdc ket chuyen sang Tai khoan 511 “Doanh thu” de xac dinh doanh thu thuan cua kho'i ltfdng san pham, hang hoa, dich vu thtfc te thtfc hien trong ky hach toan

*/ Tdi khoan 5212 "Hang ban bi trd lai” dtfdc stf dung de phan anh tri gia

hang hoa bi tra lai cua doanh nghiep

Tdi khoan 5212 khong c o so dtf cuoi ky.

Nguyen t&c ghi Tdi khoan 5212 “Hang ban bi trd lai” nhtf sau:

(1) Tai khoan hang ban bi tra lai chi phan anh tri gia cua sd hang ban bi tra lai (Tinh theo dung ddn gia ban ghi tren hoa ddn) Trtfdng hcfp bi tra lai mot phan so' hang da ban thi chi phan anh vao tai khoan nay tri gia cua so' hang bi tra lai dung b&ng so' ltfdng hang bi tra lai nhan (x) ddn gia ghi tren hoa ddn khi ban.Cac chi phi khac phat sinh lien quan den viec hang ban bi tra lai nay ma doanh nghiep phai chi dtfdc phan anh vao Tai khoan 642 - Chi phi kinh doanh.(2) Trong ky ke toan, tri gia cua hang ban bi tra lai dtrdc phan anh ben Nd Tai khoan 5212 “Hang ban bi tra lai” Cudi ky, tong tri gia hang ban bi tra lai dtfdc ket chuyen sang Tai khoan 511 “Doanh thu” de xac dinh doanh thu thuin cua ky ke toan

*/ Tdi khoan 5213 “Giam gid hang ban" dtfdc dung de phan anh cac khoan

giam gia hang ban doanh nghiep chap thuan giam cho khach hang ngoai hoa ddn.Tai khoan nay co ket cau va noi dung ghi nhtf sau:

B en No?:

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Cac khoan giam gia hang ban da chap nhan cho ngtfdi mua hang.

B en C o:

Ket chuyen toan bo so tien giam gia hang ban sang Tai khoan doanh thu ban hang ho&c Tai khoan doanh thu ban hang noi bo

Tdi khoan 5213 khong co so dtf cuoi ky.

Nguyen tac ghi tdi khoan nay:

(1) Chi ghi nhan cac khoan giam trti do viec chap thuan giam gia ngoai hoa ddn, ttic la sau khi da phat hanh hoa dcfn Khong ghi nhan khoan giam gia (cho phep) da dtfcfc ghi tren hoa dcfn

(2) Cudi ky, ket chuyen tong sd tien giam gia hang ban sang Tai khoan 511

“Doanh thu” de xac dinh doanh thu thuan thtfc hien trong ky

9.2 Ketodn chiet khau thtfdng mai (TK5211)

(1) Khoan chiet khau thtfclng mai chap nhan cho khach hang dtfcfc htfclng trong ky (gom thue GTGT theo phtfdng phap trtfc tiep; ho&c khong gom thue GTGT theo phtfdng phap khau trtf):

Nd TK 5211 - Chiet khau thtfdng mai

Nd TK 3331 - Thue GTGT (phtfdng phap khau trtf-neu co)

C o c a c T K 1 1 1, 1 1 2

Co TK 131 - Phai thu cua khach hang

(2) Cuoi ky, ket chuyen so' tien chiet khau thtfdng mai da chap thuan cho ngtfdi mua de xac dinh doanh thu thuan trong ky:

Co TK 5211 - Chiet khau thtfdng mai

9.3 Ketodn hang ban bi trd lai (TK5212)

(1) Hang ban bi khach hang tra lai dtfdc doanh nghiep chap nhan, thi tien hang se dtfdc thanh toan ngay ho&c chap nhan phai tra cho khach hang, dtfdc ghi nh^n theo gia ban co ho&c khong co thue GTGT:

a) Ddi vdi san pham, hang hoa chiu thue GTGT theo phtfdng phap khau trti

va doanh nghiep nop thue GTGT theo phtfdng phap khau trti, so' tien thanh toan ngay ho&c phai tra cho khach hang dtfcfc ghi nhan theo gia ban va thue GTGT ctia hang ban bi tra lai:

Nd TK 5212 - Hang ban bi tra lai (Gia ban chtfa co thue GTGT)

Nd TK 3331 - Thue GTGT (33311) (Sd thue GTGT ctia hang ban bi tra lai)

Co cac TK 1 1 1, 112 (neu da tra lai tien cho khach hang)

C6 T K 131 - Phai thu ctia khach hang (neu chtfa tra lai tien cho

khach hang)

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b) Do'i vdi san pham, hang hoa khong thuoc dien chiu thue GTGT ho&c chiu thue GTGT theo phifdng phap trtfc tiep, so' tien thanh toan ngay h o ic phai tra cho khach hang dtfdc ghi nhan theo gia ban da gom thue GTGT cua hang ban bj

tra la i:

Nd TK 5212 - Hang ban bi tra lai

Co cac TK 111, 112 (neu da tra lai tien cho khach hang); ho&c

Co TK 131 - Phai thu cua khach hang (neu chtfa tra lai tien cho

khach hang)

(c) Dong thdi ghi nhan tri gia vo'n cua hang ban bi tra lai:

Nd TK 1 55 - Thanh pham

Nd TK 156 - Hang hoa

Co TK 632 - Gia vo'n hang ban

(2) Cac chi phi phat sinh lien quan den hang ban bi tra lai (neu co):

Nd TK 642 - Chi phi quan ly kinh doanh

C o c a c T K 111, 112, 141, 331

(3 ) C udi k y , k e t c h u y e n to a n bo tri g ia cu a h a n g b a n b i tr a la i de dieu chinh

g ia m d o a n h th u tro n g ky:

Co TK 5212 - Hang ban bi tra lai

9.4 Ke toan giam gid hang ban (TK5213)

(1) Khoan giam gia hang ban dtfdc doanh nghiep chap nhan giam cho khach hang, thi tien hang se dtfdc thanh toan ngay hoac chap nhan phai tra cho khach hang, dtfdc ghi nhan theo gia ban co hoac khong co thue GTGT:

- Trtfdng hdp hang hoa da ban dtfdc chap nhan giam gia cho ngtfdi mua thuoc dien chiu thue GTGT theo phtfdng phap kha'u trtf, va doanh nghiep nop thue GTGT theo phtfdng phap kha'u trtf, khoan giam gia da chap thuan cho ngtfdi mua dtfdc ghi nhan theo mtfc giam gia chtfa co thue GTGT:

Nd TK 5213 - Giam gia hang ban (Theo mtfc gia giam chtfa co thue GTGT)

Nd TK 3331 - Thue GTGT (33311) (So thue GTGT tren khoan giam gia

hang ban)

Co cac TK 1 1 1, 112 (Neu da tra tien)

Co TK 131 - Phai thu cua khach hang (Neu ngtfdi mua chtfa tra tien)

- Trtfdng hdp hang hoa da ban giam cho ngtfdi mua khong thuoc dien chiu thue GTGT ho&c chiu thue GTGT theo phtfdng phap trtfc tiep thi khoan giam gia hang ban cho ngtfdi mua, dtfdc ghi nhan theo mtfc giam gia gom thue GTGT:

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Nd TK 5213 - Giam gia hang ban

Co cac TK 111, 112, 131,

(2) Cuo’i ky, ket chuyen toan bo tri gia ve giam gia hang ban de dieu chinh giam doanh thu trong ky:

Nci TK 511 - Doanh thu

Co TK 5213 - Giam gia hang ban

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CHUONG VII - KE TOAn CHI PHI SAN XUAT, KINH DOANH

1 Ke to a n m u a h a n g (TK 611)

1.1 Tdi khoan vd quy tac ke toan

a) Tdi khoan ke toan

- Tai khoan 611 “Mua hang” dtfdc dung de phan anh tri gia hang mua doi vdi doanh nghiep ap dung phtfdng phap ke toan hang ton kho theo phtfdng phap kiem ke dinh ky

B en NO:

- Tri gia thtfc te hang hoa, nguyen lieu, vat lieu cong cu, dung cu ton kho

d iu ky (theo ket qua kiem ke)

- Tri gia thtfc te hang hoa nguyen lieu, vat lieu, cong cu, dung cu mua vao trong ky, hang hoa da ban bi tra lai

- Chiet khau mua hang dtfcfc htfclng

- Tri gia vat ttf, hang hoa tra lai cho ngtfcfi ban ho&c dtfcfc giam gia

- Tai khoan 611 - Khong co sd dtf cuoi ky

b) Quy t&c ke toan

(1) Tai khoan 611 - Mua hang chi ap dung doi v6i doanh nghiep hach toan hang ton kho theo phtfdng phap kiem ke dinh ky

(2) Gia tri nguyen lieu, vat lieu, cong.cu, dung cu, hang hoa mua vao phan

anh tren Tai khoan 611 phai thtfc hien theo nguyen t&c tri gia thtfc te (gia goc) Tri gia thtfc te nguyen lieu, vat lieu, cong cu, dung cu hang hoa mua vao, bao gom: Gia mua ghi tren hoa ddn cong (+) cac chi phi lien quan trtfc tiep den qua trinh mua hang, nhtf thue, phi, le phi, chi phi van chuyen, boc xep, thue kho bai tti ndi mua ve den kho ctia doanh nghiep

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(3) Nguyen t&c ghi nhan tri gia hang ton kho theo phtfdng phap kiem ke dinh ky:

- Gia tri nguyen lieu, vat lieu, cong cu, dung cu, hang hoa mua, dtfdc ghi theo gia tri thtfc te (gia goc)

- Doi vdi vat ttf hang hoa xuat kho sik dung cho san xuat, kinh doanh ho&c xuat ban chi ghi mot ldn vao cuoi ky ke toan c&n ctf vao ket qua kiem ke

- Ke toan phai md sd chi tiet de hach toan tri gia thtfc te hang mua vao theo ttfng thtf nguyen lieu, vat lieu, cong cu, dung cu, hang hoa

1.2 Ke toan mua hang

(1) Dau ky ke toan, ket chuyen tri gia ton kho dau ky ve nguyen lieu, vat lieu, cong cu, dung cu, hang hoa (Theo ket qua kiem ke cuo'i ky trtfdc):

Nd TK 611 - Mua hang (6111 - Mua nguyen lieu, vat lieu)

C o c a c T K 152, 153, 156

(2) Nguyen lieu, vat lieu, cong cu, dung cu, hang hoa mua trong ky:

a) Do'i vdi doanh nghiep nop thue GTGT theo phtfdng phap khau trtf:

- Neu mua nguyen lieu, v&t lieu cong cu, dung cu sit dung vao hoat dong san xu&'t, kinh doanh m&t hang chiu thue GTGT theo phtfdng phap kha'u trtf, thi chung dtfdc ghi n h in theo gia mua khong bao gom thue GTGT:

Nd TK 611 - Mua hang (Gia mua chtfa co thue GTGT)

Nd TK 133 - Thue GTGT dtfdc khau trtf

Co TK 331 - Phai tra cho ngtfdi ban (3311)

- Neu mua nguyen lieu, vat lieu, cong cu, dung cu, hang hoa sit dung vao hoat dong san xua't, kinh doanh m&t hang khong chiu thue GTGT ho&c chiu thue GTGT theo phtfdng phap trtfc tiep, thi chung dtfdc ghi nhan theo gia mua bao gom ca thue GTGT:

Nd TK 611 - Mua hang (Tong gia thanh toan)

Co TK 331 - Phai tra cho ngtfdi ban (Tong gia thanh toan)

(3) Khoan chiet khau thanh toan dtfdc htfdng (neu co) dtfdc khau trtf vao nd phai tra ngtfdi ban:

Nd TK 331 - Phai tra cho ngtfdi ban

(4) Nguyen lieu, v&t lieu, cong cu, dung cu, hang hoa khong dung ve quy cach, chung loai, ph£m c h it phai tra lai cho ngtfdi ban, thi gia tri cua chung dtfdc khau trvf vao nd phai tra ngtfdi ban:

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Nd cac TK 111, 112 (Neu thu ngay bang tien)

Nd TK 138 - Phai thu khac (Neu hang tra lai nhtfng chtfa thu dtfdc tien)

Nd TK 331 - Phai tra cho ngtfdi ban (Khau trtf vao nd con phai tra

ngtfdi ban)

Co TK 611 - Mua hang (6111) (Tri gia nguyen lieu, vat lieu, cong

cu, dung cu da tra lai cho ngtfdi ban)

Co TK 133 - Thue GTGT dtfdc khau trtf (1331) (Thue GTGT cua

hang ban bi tra lai)

(5) Khoan giam gia hang cua lo hang da mua:

Nd cac TK 111, 112 (Neu thu ngay bang tien)

Nd TK 138 - Phai thu khac (Neu chtfa thu dtfdc khoan giam gia, bdt gia)

Nd TK 331 - Phai tra cho ngtfdi ban (Khau trtf vao nd con phai tra

- Ket chuyen tri gia thtfc te nguyen lieu, vat lieu ton kho cuoi ky:

- Tri gia vo'n hang ban, cac khoan hao hut mat mat hang ton kho:

Co TK 611 - Mua hang

(7) Tri gia thtic te nguyen lieu, vat lieu, cong cu, dung cu thieu hut, m&t mat

b i t boi thtfdng thu dtfdc tien ho&c phai thu ngtfdi boi thtfdng, tinh trti vao ltfdng :

Nd TK 138 - Phai thu khac (1381)

Nd cac T K l l l , 334,

Co TK 611 - Mua hang (6111)

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2 Ke toan ch i phi san xuat, kinh doanh trtfc tiep (TK154)

2.1 Ketodn chi phi nguyen lieu, vat lieu true tiep

2.1.1 Quy tac ke toan

Chi hach toan vao Tai khoan 154 nhiing chi phf nguyen lieu, vat lieu (gom

ca nguyen lieu, vat lieu chinh va vat lieu phu) diidc sii dung trtfc tiep de san xuat san phiim, thiic hien dich vu trong ky san xuat kinh doanh

Trong ky ke toan, ghi nhan chi phf nguyen lieu, vat lieu tn ic tiep sii dung cho viec san xui't ttfng san pham, nhom san pham; h o ic thtfc hien ttfng loai dich vu; H oic t&p hdp chung chi phf nay cho qua trinh san xuat, che tao san pham, thtfc hien dich vu (neu khi xuat sii dung nguyen lieu, v it lieu cho qua trinh san xui't cac san pham, dich vu, khong the xac dinh dtfdc cu the ro rang cho ttfng doi ttfdng sii dung)

Cuo'i ky ke toan de tfnh gia thanh san xua't cua san pham, lao vu, dich vu, thtfc hien ket chuyen (Neu nguyen lieu, vat lieu da dtfdc tap hdp rieng biet cho doi ttfdng sii dung), h o ic tfnh phan bd theo cac tieu thtfc phan bd hdp ly va ket chuyen chi phf nguyen lieu, v it lieu (neu khong tap hdp rieng biet cho ttfng doi ttfdng sii dung) vao cac Tai khoan 154 ho&c Tai khoan 631 phuc vu cho viec tfnh gia thanh thtfc te cua san pham, dich vu, lao vu trong ky ke toan (ben Co TK 154).Ddi vdi doanh nghiep nop thue GTGT theo phtfdng phap kha'u trtf neu mua nguyen lieu, vat lieu sii dung cho san xui't, kinh doanh hang hoa, dich vu chiu thue GTGT' theo phtfdng phap khau trtf, h o ic neu mua nguyen lieu, v it lieu khong qua kho thi tri gia nguyen lieu, vat lieu sii dung cho hoat dong san xui't, kinh doanh se khong bao gom thue GTGT

Do'i vdi doanh nghiep nop thue GTGT theo phtfdng phap trtfc tiep, neu mua nguyen lieu, vat lieu sii dung cho san xui't, kinh doanh hang hoa, dich vu khong chiu thue GTGT h o ic chiu thue GTGT theo phtfdng phap trtfc tiep, thi tri gia nguyen lieu, vat lieu sii dung cho hoat dong san xui't, kinh doanh se bao gom ca thue GTGT

2.1.2 Ketodn chi phi nguyen lieu, vat lieu true tiep

2.1.2.1 Triidng hc/p doanh nghiep hach toan hang ton kho theo phtfdng phap

ki khai thtfdng xuyen

1 Doi vdi doanh nghiep nop thue GTGT theo phtfdng phap khau trtf chi phi nguyin lieu, vat lieu xuat diing dtfdc ketodn nhtf sau:

(1) Nguyen lieu, vat lieu xui't sii dung cho hoat dong san xui't san ph im ,

h o ic thtfc hien dich vu trong ky chiu thue GTGT theo phtfdng phap kha'u trtf dtfcfc ghi nhan vao chi phi san xui't trong ky theo gia thtfc te (gia mua chtfa co thue GTGT d iu v io ) cua chung:

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Ncf TK 154 - Chi phi san xuat, kinh doanh dd dang (Gia mua chtfa c6

thue GTGT)

Co TK 152 - Nguyen lieu, vat lieu

(2) Nguyen lieu, vat lieu (khong qua nhap kho) stf dung cho hoat dong san xuat san phdm, ho&c thtfc hien dich vu trong ky chiu thue GTGT theo phtfdng phap khau tru: dtfdc ghi nhan vao chi phi san xuat trong ky theo gia thuc te (gia mua chtfa co thue GTGT dau vao) cua chung:

Nd TK 154 - Chi phi san xuat, kinh doanh del dang(Gia mua chtfa co

Nd TK 154 - Chi phi san xua't, kinh doanh dd dang (Gia mua co thue

GTGT)

Co cac TK 111, 112, 141, 331

(4) Nguyen lieu, vat lieu (khong qua nhap kho) sti dung cho hoat dong san xu&'t chiu thue GTGT theo phtfdng phap trtfc tiep, dtfdc ghi nhan vao chi phi san xuat trong ky theo gia thtic te ctia chung:

Nd TK 154 - Chi phi san xu&'t, kinh doanh dd dang (Gia mua co thue

Nd TK 154 - Chi phi san xuat, kinh doanh dd dang (Gia mua co thue

GTGT)

Co TK 152 - Nguyen lieu, v&t lieu

(2) Nguyen lieu, vat lieu (khong qua nhap kho) sti dung cho hoat dong sib xu&'t san pham, thtfc hien dich vu trong ky, dtfdc ghi nhan vao chi phi san xuat trong ky theo gia thtfc te ctia chung:

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Nd TK 154 - Chi phi san xuat, kinh doanh del dang (Gia mua co thue

Nd TK 154 - Chi phi san xuat, kinh doanh del dang (Gia mua chtfa co

thue GTGT)

(2) Nguyen lieu, vat lieu (khong qua nhap kho) sti dung cho hoat dong san xui't san pham, h o ic thtfc hien dich vu trong ky chiu thue GTGT theo phtfdng phap khi'u trti, dtfdc ghi n h in vao chi phi san xui't trong ky theo g ii thtfc te ctia chung:

Nd TK 154 - Chi phi san xui't, kinh doanh dd dang (G ii mua chtfa co

Nd TK 154 - Chi phi san xui't, kinh doanh dd dang (Gia mua co thue

Nd TK 154 - Chi phi san xuat, kinh doanh dd dang (Gia mua co thue

GTGT) -

C6 T K 611 - Mua hang

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(2) Nguyen lieu, vat lieu (khong qua nhap kho) sii dung cho hoat dong san xuat san pham, thiic hien dich vu trong ky, difdc ghi nhan vao chi phi san xu£t trong ky theo gia thiic te cua chiing:

Nd TK 154 - Chi phf san xuat, kinh doanh dd dang (Gia mua co thu!

GTGT)

Co cac TK 111, 112, 331,

(3) Tam ting chi phf de thiic hien gia tri khoan xay lap noi bo (Trtfdng h<jp ddn vi nhan khoan khong td chtic hach toan ke toan rieng), khi quyet toan tam ting ve gia tri khoi ltfdng xay l&p hoan thanh da ban giao dtfdc duyet, dtfdc ghi nh&n vao chi phi trong ky:

Nd TK 154 - Chi phf san xu&'t, kinh doanh dd dang

Co TK 141 - Tam ting

(4) Nguyen lieu, v&t lieu xu&'t ra khong sti dung het vao hoat dong san xuft san pham (ho&c thtfc hien dich vu, lao vu) cudi ky nh&p lai kho:

Nd TK 152 - Nguyen lieu, vat lieu

Co TK 154 - Chi phf san xu&'t, kinh doanh dd dang

2.2 Ketodn chi phi nhan cong trtfc tiep

a) Chi phi nhan cong trtfc tiep

Chi phi nh&n cdng trtfc tiep la chi phi lao dong trtfc tiep tham gia vao qua trinh hoat dong san xua't, kinh doanh ctia doanh nghiep

Chi phi lao dong trtfc tiep bao gom ca cac khoan phai tra cho ngtfdi lao dong trtfc tiep san xuat san pham, dich vu thuoc danh sach quan ly ctia doanh nghiep

va cho lao dong thue ngoai theo tting loai cong viec nhtf: ltfdng, cac khoan phij cap, cac khoan trich theo ltfdng, bao hiem xa hoi, bao hiem y te, kinh phf cong do&n )

b) Ketodn chi phi nhan cong trtfc tiep

(1) Khoan ltfdng phai tra cho nhan cong trtfc tiep cho hoat dong xay l&p; san xu&'t san pham cong nghiep, dich vu (Ltfdng chfnh, ltfdng phu, phu c&p ltfdng k!

ca khoan phai tra ve tien cong cho nhan cong thue ngoai), dtfdc ghi nhan vao chi phf san xuat trong ky:

Nd TK 154 - Chi phi san xu&'t, kinh doanh del dang

Co TK 334 - Phai tra ngtfdi lao dong (Lao dong cua doanh nghiep

va thue ngoai)

(2) Trich trtfdc tien ltfdng nghi phep ctia cong nhan trtfc tiep san xuat:

Nd TK 154 - Chi phi san xu&'t, kinh doanh del dang

Co TK 335 - Chi phi phai tra

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(3) Khoan trich bao hiem xa hoi, kinh phi cong doan, bao hiem y te cua cong nhan true tiep san xuat (Chi ddi vdi hoat dong san xuat san pham cong nghiep, ho&c hoat dong cung cap dich vu), dtfdc ghi nhan vao chi phi trong ky:

Nd TK 154 - Chi phi san xuat, kinh doanh del dang (cac khoan trich

theo ltfdng dtfdc tinh vao chi phi nhan cong trtfc tiep)

Nd TK 334 - Phai tra ngtfdi lao dong (cac khoan trich theo ltfdng dtfdc

tinh trti vao ltfdng)

Co TK 338 - Phai tra, phai nop khac (3382, 3383, 3384)

3 Ke toan ch i ph i san xuat ch u n g (TK 164)

a) Chi phi san xuat chung vd quy tac ketodn

Chi phi san xuat chung la chi phi phuc vu san xuat, kinh doanh chung phat sinh d phan xtfdng, bo ph in , doi, cong trtfcfng, phuc vu san xui't san ph lm , dich

vy, lao vu, gom: Ltfdng nhan vien quan ly phan xtfdng, bo ph in , doi; khoan trich bao hiem xa hoi, bao hiem y te, kinh phi cong doan dtfdc tinh theo ty le quy dinh (19%) tren tien ltfdng phai tra ctia nhan vien phan xtfdng, bo p h in san xui't; Rieng doi vdi hoat dong kinh doanh x iy l ip khoan trich bao hiem XDCB, bao hiem y te, kinh phi cong d o in con tinh tren ca ltfdng ctia cong nhan trtfc tiep x iy , lip v i n h in vi§n quan ly doi (thuoc danh sach lao dong trong doanh nghiep); khi'u hao TSCD dting cho p h in xtfdng, hoat dong cua doi v i nhting chi phi sti dung chung khac

- T i i khoan 154 “Chi phi san xui't, kinh doanh dd dang” chi tiet “Chi phi san xui't chung” dtfdc dung de t i p hdp v i p h in bd chi phi san xui't chung vao chi phi san xufft kinh doanh ctia doanh nghiep

Tai khoan n iy co ket ci'u v i noi dung ghi nhtf sau:

B in Ncfc

Cac chi phi san xui't chung phat sinh trong ky, bao gom: Ltfdng, phu ci'p ltidng, tien i n gitia ca cua nhan vien quan ly phan xtfdng, bo p h in , doi san xui't; khoan trich bao hiem xa hoi, bao hiem y te, kinh phi cong d o in dtfdc tinh theo ty 1§ quy dinh hien hanh (19%) tren tiln ltfdng phai tra nhan vien quan ly p h in xtfdng, bd ph in , ddi san x u it; khi'u hao TSCD dung chung cho hoat dong cua

p h in xtfdng, bd ph&n, ddi san xui't v i nhting chi phf khac lien quan tdi hoat ddng cua p h in xtfdng, b§ p h in , ddi san xu&'t

B i n Co:

Cac khoan ghi giam chi phf san xuit chung;

Ket chuyin chi phf san xuit chung vio bin Nd T ii khoan 154 “Chi phf san xuit, kinh doanh d d d a n g ” , ho&c bin Nd T ii khoan 631 “Gia thanh san xuit”.

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Tdi khoan 154 trong do chi tiet “Chi phi san xuat chung” khong cd *o

dtf cuoi ky.

- Chi phi san xuat chung gom:

+ Phi nhan vien phan xtfdng- Phan anh cac khoan tien ltfdng chi'nh, ltfdng

phu, phu c£lp ltfdng, phu cap ltfu dong phai tra cho nhan vien quan ly phan xtfdng, bo phan, doi san xu&'t; tien i n gitfa ca cua phan vien quan ly phan xtfdng,

bo phan, doi san xuat (cua ca cong nhan xay lip - do'i vdi hoat dong xay lip); khoan trich bao hiem xa hoi, bao hiem y te, kinh phi cong doan dtfdc tinh theo ty

le quy dinh hien hanh (19%) tren tien ltfdng phai tra cho nhan vien phan xtfctag,

bo phan, doi san xua't (doi vdi hoat dong xay lip khoan trich BHXH, KPCD, BHYT tinh tren tien ltfdng cong nhan trtfc tiep xay lip , nhan vien dtfng xe, may thi cong va nhan vien quan ly doi (thuoc danh sach lao dong trong doanh nghiep)

+ Chi phi vat lieu: Phan anh chi phf vat lieu xua't dung cho phan xtfdng, nhu

vat lieu dung de stia chtia, bao dtfdng TSCD, cong cu, dung cu thuoc phan xtfctag quan ly va sti dtfng, chi phi lan trai tam thdi,

+ Chi phi dung cu san xuat: Phan anh chi phi ve cong cu, dung cu xua't dung

cho hoat dong quan ly cua phan xtfdng

+ Chi phi khau hao TSCD: Phan anh chi phi khau hao TSCD dting chung

cho hoat dong cua phan xtfdng

+ Chi phi dich vu mua ngoai: Phan anh cac chi phi dich vu mua ngoai phuc

vu cho hoat dong cua phan xtfdng, bo phan san xua't nhtf: Chi phi stia chtia, chi phi thue ngoai, chi phi dien ntfdc, dien thoai, cac khoan chi mua va sti dung cac tai lieu ky thuat, b in g sang che, giay phep chuyen giao cong nghe, nhan hieu thtfdng mai, khong thuoc TSCD dtfdc tinh theo phtfdng phap phan bd d in vio chi phi cua phan xtfdng, tien thue - TSCD, chi phi tra cho nha thau phu (doi vdi doanh nghiep xay lip )

+ Chi phi bang tien khac: Phan anh cac chi phi b in g tien ngoai cac chi phi

da ke tren phuc vu cho hoat dong cua phan xtfdng, khoan chi cho lao dong nti

Nguyen tdc ghi tdi khoan nay dtfOc quy dinh nhtf sau:

(1) Tai khoan nay chi sti dung d cac doanh nghiep san xuat cong nghiep, nong lam, ngtf nghiep, XDCB, giao thong btfu dien, du lich, dich vu

(2) Tai khoan nay dtfdc md chi tiet cho tting phan xtfdng, bo phan, dpi san

xua't.

(3) Cuoi ky, ket chuyen chi phi san xua't chung cd dinh khong dtfdc tinh vio gia thanh san pham ma tinh vao gia von hang ban do khoi ltfdng san xuat thtfc te nhd hdn khoi ltfdng san xua't binh thtfdng vao ben Nd Tai khoan 632 - Gia von hang ban

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(4) Tai khoan nay khong sii dung cho hoat dong kinh doanh thtfdng mai.

b) Ke toan chi phi san xuat chung

(1) Khoan tien ltfdng, tien cong, cac khoan phu cap va tien &n giiia ca phai tra cho nhan vien cua phan xtfdng:

Nd TK 154 - Chi phi san xuat, kinh doanh dd dang

Co TK 334 - Phai tra ngtfdi lao dong

(2) Khoan trich bao hiem xa hoi, bao hiem y te, kinh phi cong doan dtfdc tinh theo ty le quy dinh hien hanh (19%) tren tien ltfdng phai tra cho nhan vien phan xtfdng, bo phan, doi san xuat Rieng doi vdi hoat dong kinh doanh xay lap khoan trich BHXH, BHYT, KPCD tinh tren ca tien ltfdng cong nhan trtfc tiep xay lSp, nhan vien sii dung xe, may thi cong va nhan vien quan ly doi (thuoc danh sach lao dong trong doanh nghiep):

Nd TK 154 - Chi phi san xuat, kinh doanh dd dang (cac khoan trich

theo ltfdng dtfdc tinh vao chi phi san xuat chung)

Nd TK 334 - Phai tra ngtfdi lao dong (cac khoan trich theo ltfdng dtfdc

tinh trtf vao ltfdng)

Co TK 338 - Phai tra, phai nop khac (3382, 33823, 3384)

(3) Tri gia nguyen lieu, vat lieu xuat dung cho phan xtfdng (Trtfdng hdp doanh nghiep hach toan hang ton kho theo phtfdng phap ke khai thtfdng xuyen) nhtf: stia chtia, bao dtfdng TSCD, dung cho quan ly dieu hanh hoat dong cua phan xtfclng:

Nd TK 154 - Chi phi san xuat, kinh doanh del dang

Co TK 152 - Nguyen lieu, vat lieu

(4) Tri gia cong cu, dung cu san xuat co tong gia tri nho dting cho phan x- tfdng, bo phan san xuat, doi:

Co TK 153 - Cong cu, dung cu

(5) Khi xuat cong cu, dung cu san xuat mot lan co gia tri ldn cho phan xtfclng, bo p h in san xua't, doi phai phan bd dan:

Nd TK 242 - Chi phi tra trtfdc dai han

Co TK 153 - Cong cu, dung cu

- Khi phan bd gia tri cong cy, dung cu vao chi phi san xuat chung:

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Co TK 242 - Chi phi tra trtfdc dai han

(6) Trich khau hao may moc, thiet bi, nha xtfdng san xuat, thuoc phan xtfdng, bo phan san xuat, doi:

Co TK 214 - Hao mon TSCD

(7) Chi phi dien, ntfdc, dien thoai, thuoc phan xtfclng, bo phan san xui't,doi:

Nd TK 133 - Thue GTGT dtfdc khau trtf (Neu dtfdc khau trtf thue

GTGT)

Co cac TK 1 1 1, 112, 335

(8) Cac khoan giam chi phi san xuat chung:

Nd cac T K l l l , 112, 138

Co TK 154 - Chi phi san xuat, kinh doanh dd dang

(9) Cuoi ky ke toan, ket chuyen h oic phan bd chi phi san xuat chung cd dinh vao chi phi che bien cho mdi ddn vi san pham theo mtfc cong suat binh thtfdng:

Co TK 154 - Chi phi san xuat, kinh doanh dci dang

(10) Khoan chi phi san xuat chung co dinh khong phan bd (Khong tinh vao

gia thanh san pham so' chenh lech gitfa tong chi phi san xua't chung cd dinh thtfc

te phat sinh ldn hdn chi phi san xua't chung cd dinh tinh vao gia thanh san phim theo mtfc cong sua't binh thtfdng) dtfdc ghi nhan vao gia vo'n hang ban trong ky:

Co TK 154 - Chi phi san xua't, kinh doanh dd dang

4 Ke toan gia von hang ban (TK 632)

4.1 Tdi khoan ketoan

Tai khoan 632 “Gia vo'n hang ban” dtfdc dung de phan anh tri gia von hang ban cua doanh nghiep (Thanh pham, hang hoa, dich vu, gia thanh san xua't cua san pham xay, lip )

a) Trtfcfng hdp ap dung theo phtfdng phap ke khai thtfdng xuyen

Ben Nd:

- Tri gia cua thanh pham, hang hoa, dich vu da cung ci'p theo ttfng hoa ddn

450

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- Chi phi san xuat chung cd dinh khong phan bd phai tinh vao gia vo'n hang ban.

- Khoan lap dii phong giam gia hang ton kho d cuo'i k£ ke toan dUdc lap lan

dau ho&c so trich lap them do sd trich nam nay ldn hdn so' trich lap cuo'i n&m tnfdc

Ben C o:

Ket chuyen gia von cua thanh pham, hang hoa da ban, dich vu hoan thanh

da dUdc xac dinh la tieu thu vao nen Nd Tai khoan 911 - Xac dinh ket qua kinh doanh

Tdi khoan 632 khong co so dtf cuoi ky.

b) Triidng hdp ap dung theo phifdng phap kiem ke dinh ky

Ben Nd:

- Gia vo'n cua hang hoa da xuat ban trong ky;

- Khoan dii phong giam gia hang ton kho trich lap cuo'i nien do ke toan ho&c

sd trich bd sung them do so' trich n&m nay ldn hdn so' trich n&m trifdc;

Ben C o:

- Ket chuyen gia vo'n hang hoa da giti ban nhiing cuoi ky chua xac dinh la tieu thu;

- Khoan dii phong giam gia hang ton kho hoan nhap cuo'i nien do ke toan ;

- Ket chuyen gia vo'n cua hang hoa da difdc xac dinh la tieu thu vao ben Nd

TK 911 “Xac dinh ket qua kinh doanh” de xac dinh ket qua kinh doanh trong nien do

4.2 Ketodn gid von hang ban

4.2.1 Theo phifdng phap ke khai thudng xuyen

(1) Cac loai san pham, hang hoa xua't chuyen giao cho khach hang difdc xac dinh la tieu thu, dUdc ket chuyen vao gia von hang ban theo gia thanh (gia von) thvtc te cua chung:

Co cac TK 155, 156

Ho&c:

Neu cac loai san pham, hang hoa khong qua nhap kho xua't th&ng cho khach hang difdc xac dinh la tieu thu, difdc ket chuyen vao gia vo'n hang ban theo gia thanh (gia von) thiic te cua chung:

Nd TK 632 - Gia vo'n hang ban

Co TK 154 - Chi phi san xu&'t, kinh doanh dd dang

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(2) Cac loai san pham, hang hoa xuat kho gui di ban dtfcfc ghi nhan vio khoan hang giii ban theo gia thanh (gia von) thtfc te cua chung:

Ncf TK 157 - Hang gtfi di ban

Co cac TK 155, 156

Ho&c:

Neu cac loai san pham, hang hoa khong qua nhap kho chuyen th in g gtii di ban dtfcfc ghi nhan vao khoan hang giii ban theo gia thanh (gia von) thtfc te cua chung:

Ncf TK 157 - Hang gtii di ban

Co 154 - Chi phi san xuat, kinh doanh dd dang

(3) Khi hang gtii di ban dtfcfc xac dinh la tieu thu dtfcfc ghi nhan vao gia von hang ban theo gia thanh (gia von) thtfc te ctia chung:

No TK 632 - Gia von hang ban

Co TK 157 - Hang gtii di ban

(4) Cuoi ky ke toan ket chuyen khoi ltfdng dich hoan thanh cung cap cho khach hang dtfcfc xac dinh la tieu thu vao gia von hang ban theo gia thanh thtfc te:

Nd TK 632 - Gia vo'n hang ban

Co TK 154 - Chi phi san xuat, kinh doanh del dang

(5) Cuoi ky ke toan, ket chuyen chi phf san xuat chung co' dinh khong phan

bd phai ghi nhan vao gia vo'n hang ban trong ky:

Nd TK 632 - Gia vo'n hang ban (Chi tiet chi phf san xua't chung cd dinh

khong phan bo)

Co TK 154 - Chi phf san xua't, kinh doanh dd dang

(6) Hang ton kho hao hut, mat mat (da trti di khoan bdi thtfdng) dtfdc tfnh vao gia vo'n hang ban theo gia goc cua chting:

Nd TK 632 - Gia vo'n hang ban (Cac khoan hao hut, mat mat sau khi da

trti (-) khoan bdi thtfdng dtfcfc tfnh vao gia vo'n hang ban)

Co TK1381 - Tai san thieu chd xti ly

(7) Khoan dtf phong giam gia hang ton kho phai lap lan dau d cuoi ky ke toan n&m ho&c khoan dtf phong bd sung do khoan dtf phong n&m nay ldn hdn khoan dtf phong da lap cuoi ky ke toan nSm trtfdc (neu co) dtfdc ghi nhan vao gia von hang ban:

Nd TK 632 - Gia vo'n hang ban (Chi tiet dtf phong giam gia hang ton

kho)

Co TK 1593 - Dtf phong giam gia hang ton kho

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(5) Hang ton kho da ban bi tra lai da nhap kho, difdc ghi nhan theo gia von cua chung:

Nd cac TK 155, 156

Co TK 632 - Gia von hang ban

(6) Ket chuyen gia von hang ban cua cac san pham, hang hoa, dich vu da tieu thu de xac dinh ket qua kinh doanh:

Nd TK 911 - Xac dinh ket qua kinh doanh

(7) Hoan nhap khoan chech lech dtf phong giam gia hang ton kho phai lap d cudi ky ke toan n&m nay nho hdn khoan dtf phong giam gia hang ton kho da lap cudi ky ke toan n&m trifdc (neu co):

Nd TK 1593 - Du phong giam gia hang ton kho

4.2.2 Theo phtfcmg phap kiem ke dinh ky

a) Doi vdi doanh nghiep thtfdng mai:

(1) Cuoi ky ke toan, ket chuyen tri gia von cua hang hoa da xuat ban, dtfdc xac dinh la tieu thu:

(2) Cuo’i ky ke toan, ket chuyen chi phf san xuat chung co dinh khong phan

bd phai tfnh vao gia von hang ban:

Nd TK 632 - Gia von hang ban (chi tiet chi phf san xu&'t chung cd dinh

khong phan bd)

Co TK 154 - Chi phf san xuat, kinh doanh dd dang

(3) Khoan dtf phong giam gia hang ton kho phai l&p ldn dau 6 cudi ky ke toan n&m ho&c khoan dtf phong bd sung do khoan dtf phong n&m nay ldn hdn khoan dtf phong da lap cuoi ky ke toan n&m trtfdc (neu co):

Nd TK 632 - Gia vdh hang ban (Chi tiet dtf phong giam gia hang ton

kho)

Co T K 1593 - Dtf phong giam gia hang ton kho

(4) Cuoi ky ke toan, ket chuyen gia von cua hang hoa da xuat ban dtfdc xac dinh la tieu thu d£ xac dinh ket qua kinh doanh trong ky:

Nd TK 911 - Xac dinh kg't qua kinh doanh

Co T K 632 - Gia vdn hang ban

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(5) Hoan nhap khoan chech lech dtf phong giam gia hang ton kho phai lap a

cuo'i ky ke toan n&m nay nho hdn khoan dtf phong giam gia hang ton kho da l&p cuoi ky ke toan n&m trUdc (neu co):

Nd TK 1593 - Dd phong giam gia hang ton kho

b) Do'i vdi doanh nghiep san xuat vd kinh doanh dich vu

(1) Dau ky ke toan, ket chuyen tri gia vo’n cua thanh pham ton kho dau ky:

Co TK 155 - Thanh pham

(2) Dau ky ke toan, ket chuyen tri gia von cua thanh pham, dich vu, lao vu

da gUi ban ho&c da cung cap, chua xac dinh la tieu thu:

Nd TK 632 - Gia vo’n hang ban

Co TK 157 - Hang gtfi di ban

(3) Nhan lai hang da ban bi tra lai:

Nd cac TK 155, 156

(5) Cuo'i ky ke toan, ket chuyen gia vo'n cua thanh pham ton kho cuoi ky, hang giii ban, dich vu da cung cap chua dtfdc xac nhan la tieu thu:

Nd cac TK 155, 157

(6) Cuo'i ky ke toan, ket chuyen chi phi san xuat chung co' dinh khdng phan

bo phai tinh vao gia vo'n hang ban:

Nd TK 632 - Gia von hang ban (chi tiet chi phi san xua't chung co dinh

khong phan bo)

Co TK 154 - Chi phi san xuat, kinh doanh del dang

(7) Khoan dtf phong giam gia hang ton kho phai lap lan dau cl cuoi ky ke toan n&m ho&c khoan dtf phong bo sung do khoan dtf phong n&m nay ldn hdn khoan dtf phong da lap cuoi ky ke toan n&m trtfdc (neu co):

Nd TK 632 - Gia von hang ban (Chi tiet dtf phong giam gia hang ton kho)

Co TK 1593 - Dtf phong giam gia hang ton kho

(8) Hoan nhap khoan chech lech dtf phong giam gia hang ton kho phai lap d cuoi ky ke toan n&m nay nho hdn khoan dtf phong giam gia hang ton kho da lap cuoi ky ke toan n&m trtfdc (neu co):

Nd TK 1593 - Dtf phong giam gia hang ton kho

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