![\"\"](\"https:\/\/fts.com.vn\/wp-content\/uploads\/2020\/12\/tam-nop-thue-tndn.jpg\")
<\/p>\n<\/p>\n
1\/ V\u1ec1 t\u00e0i kho\u1ea3n:<\/p>\n
TK 156 \u201ch\u00e0ng h\u00f3a\u201d trong doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i, mua v\u1ec1 \u0111\u1ec3 b\u00e1n, h\u00e0ng h\u00f3a b\u1ea5t \u0111\u1ed9ng s\u1ea3n\u2026<\/p>\n
TK 155 \u201cth\u00e0nh ph\u1ea9m\u201d, trong doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, s\u1ea3n xu\u1ea5t ra \u0111\u1ec3 b\u00e1n. \u0110\u00e2y l\u00e0 s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh t\u1eeb qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u, nh\u00e2n c\u00f4ng v\u00e0 chi ph\u00ed chung v.v\u2026. Tuy nhi\u00ean l\u01b0u \u00fd \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p c\u0169ng l\u00e0 s\u1ea3n xu\u1ea5t nh\u01b0ng ng\u01b0\u1eddi ta kh\u00f4ng s\u1eed d\u1ee5ng TK 155 m\u00e0 v\u1eabn \u0111\u1ec3 tr\u00ean t\u00e0i kho\u1ea3n 154 r\u1ed3i k\u1ebft chuy\u1ec3n sang TK 632<\/p>\n
TK 154 \u201cChi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang\u201d. T\u00e0i kho\u1ea3n n\u00e0y th\u01b0\u1eddng g\u1eb7p \u1edf c\u00e1c c\u00f4ng ty x\u00e2y d\u1ef1ng, nh\u00e0 h\u00e0ng, s\u1ea3n xu\u1ea5t c\u00f4ng nghi\u1ec7p, s\u1ea3n xu\u1ea5t d\u1ecbch v\u1ee5 v.v\u2026<\/p>\n
TK 151,152,153: H\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng, NVL, C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/p>\n
TK 157: H\u00e0ng g\u1eedi \u0111i b\u00e1n<\/p>\n
2\/ Khi t\u0103ng h\u1ea1ch to\u00e1n n\u1ee3, khi gi\u1ea3m h\u1ea1ch to\u00e1n c\u00f3. V\u1edbi h\u00e0ng t\u1ed3n kho mua ngo\u00e0i, c\u1ea7n c\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb mua ngo\u00e0i. C\u00f2n \u0111\u1ed1i v\u1edbi nh\u1eadp kho trong doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, l\u01b0u \u00fd c\u1ea7n ph\u1ea3i c\u00f3 b\u1ea3ng t\u00ednh gi\u00e1 th\u00e0nh \u0111\u1ec3 nh\u1eadp \u0111\u01a1n gi\u00e1 nh\u1eadp kho (n\u1ee3 TK 155\/ C\u00f3 TK 154: V\u00e0o ph\u00e2n h\u1ec7 HTK l\u00e0m phi\u1ebfu nh\u1eadp kho h\u1ea1ch to\u00e1n)<\/p>\n
3\/ L\u01b0u \u00fd khi b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, ghi nh\u1eadn gi\u00e1 v\u1ed1n:<\/p>\n
B\u00e1n th\u00e0nh ph\u1ea9m, h\u00e0ng h\u00f3a: L\u01b0u \u00fd h\u1ea1ch to\u00e1n gi\u00e1 v\u1ed1n, vi\u1ec7c h\u1ea1ch to\u00e1n gi\u00e1 v\u1ed1n th\u00ec c\u1ea7n l\u01b0u \u00fd t\u1edbi ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho. B\u1ea1n c\u1ea7n ch\u1ea1y gi\u00e1 xu\u1ea5t kho th\u00ec b\u00fat to\u00e1n gi\u00e1 v\u1ed1n m\u1edbi \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n. N\u1ee3 Tk 632\/ C\u00f3 TK 155,156. C\u00f3 r\u1ea5t nhi\u1ec1u ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho. T\u00f9y theo \u0111\u1eb7c th\u00f9 c\u1ee7a t\u1eebng lo\u1ea1i h\u00e0ng h\u00f3a, ho\u1ea1t \u0111\u1ed9ng kinh doanh s\u1ebd c\u00f3 ph\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p. Hi\u1ec7n nay ph\u01b0\u01a1ng ph\u00e1p b\u00ecnh qu\u00e2n gia quy\u1ec1n th\u00e1ng l\u00e0 ph\u1ed5 bi\u1ebfn nh\u1ea5t. Ngo\u00e0i ra \u0111\u1eb7c th\u00f9 \u0111\u1ed1i v\u1edbi m\u1ed9t s\u1ed1 doanh nghi\u1ec7p b\u00e1n l\u1ebb, si\u00eau th\u1ecb h\u1ecd c\u00f3 th\u1ec3 d\u00f9ng ph\u01b0\u01a1ng ph\u00e1p \u201cgi\u00e1 b\u00e1n l\u1ebb\u201d (TT 200), l\u01b0u \u00fd ph\u01b0\u01a1ng ph\u00e1p \u201cNh\u1eadp sau xu\u1ea5t tr\u01b0\u1edbc\u201d \u0111\u00e3 b\u1ecb b\u00e3i b\u1ecf.<\/p>\n
4\/ B\u00e1n d\u1ecbch v\u1ee5, s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp\u2026: Khi x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c doanh thu c\u00e1c b\u1ea1n k\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n<\/p>\n
N\u1ee3 TK 632\/ C\u00f3 TK 154 theo t\u1eebng d\u1ecbch v\u1ee5, h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh. TK 154 v\u1ec1 nguy\u00ean t\u1eafc ph\u1ea3i theo d\u00f5i chi ti\u1ebft theo t\u1eebng \u0111\u1ed1i t\u01b0\u1ee3ng \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u1ed1n t\u01b0\u01a1ng \u1ee9ng. Trong th\u1ef1c t\u1ebf, c\u00f3 r\u1ea5t nhi\u1ec1u k\u1ebf to\u00e1n \u0111\u00e3 kh\u00f4ng theo d\u00f5i \u0111\u01b0\u1ee3c chi ti\u1ebft d\u1eabn t\u1edbi kh\u00f3 kh\u0103n trong vi\u1ec7c t\u00ednh gi\u00e1 v\u1ed1n. Trong s\u00e1ch v\u1edf th\u01b0\u1eddng c\u00f3 c\u00e2u \u0111\u1ed3ng th\u1eddi v\u1edbi vi\u1ec7c ghi nh\u1eadn doanh thu l\u00e0 ph\u1ea3i ghi nh\u1eadn gi\u00e1 v\u1ed1n, tuy nhi\u00ean th\u1ef1c t\u1ebf \u0111\u00f4i l\u00fac l\u1ea1i kh\u00f4ng ho\u00e0n to\u00e0n nh\u01b0 v\u1eady. V\u00ed d\u1ee5, v\u1edbi ho\u1ea1t \u0111\u1ed9ng nh\u00e0 h\u00e0ng doanh thu ph\u00e1t sinh h\u1eb1ng ng\u00e0y nh\u01b0ng m\u00ecnh c\u00f3 th\u1ec3 cu\u1ed1i th\u00e1ng t\u1eadp h\u1ee3p chi ph\u00ed v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u1ed1n 1 l\u1ea7n v\u00e0o cu\u1ed1i th\u00e1ng.<\/p>\n
\u0110\u1ec3 theo d\u00f5i \u0111\u01b0\u1ee3c chi ti\u1ebft t\u1eebng c\u00f4ng tr\u00ecnh: c\u1ea7n ph\u1ea3i x\u00e1c \u0111\u1ecbnh c\u00e1c chi ph\u00ed d\u00f9ng ri\u00eang cho t\u1eebng s\u1ea3n ph\u1ea9m, c\u00f4ng tr\u00ecnh, d\u1ecbch v\u1ee5. C\u00e1i g\u00ec chung kh\u00f4ng theo d\u00f5i \u0111\u01b0\u1ee3c th\u00ec ph\u1ea3i ph\u00e2n b\u1ed5 theo ti\u00eau th\u1ee9c ph\u00f9 h\u1ee3p. Tuy nhi\u00ean, x\u00e9t v\u1ec1 ph\u01b0\u01a1ng di\u1ec7n t\u1ed5ng th\u1ec3, nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p v\u1eabn c\u00f3 th\u1ec3 kh\u00f4ng c\u1ea7n theo d\u00f5i chi ti\u1ebft theo t\u1eebng lo\u1ea1i v\u00ed d\u1ee5 nh\u01b0 \u0111\u1eb7c th\u00f9 kh\u00f4ng c\u00f3 s\u1ea3n ph\u1ea9m d\u1edf dang, t\u1ea5t c\u1ea3 \u0111\u1ec1u xong xu\u00f4i,ho\u00e0n th\u00e0nh v\u00e0 \u0111\u00e3 ghi nh\u1eadn h\u1ebft v\u1ec1 gi\u00e1 v\u1ed1n<\/p>\n
5\/ V\u1ec1 \u0111\u1ecbnh m\u1ee9c<\/p>\n
+ Hi\u1ec7n nay c\u01a1 quan thu\u1ebf kh\u00f4ng y\u00eau c\u1ea7u \u0111\u0103ng k\u00fd \u0111\u1ecbnh m\u1ee9c. \u0110\u1ecbnh m\u1ee9c do doanh nghi\u1ec7p t\u1ef1 x\u00e2y d\u1ef1ng v\u00e0 l\u01b0u h\u00e0nh n\u1ed9i b\u1ed9. V\u1ec1 quy \u0111\u1ecbnh thu\u1ebf TNDN, TT 96 ch\u1ec9 quy \u0111\u1ecbnh lo\u1ea1i tr\u1eeb chi ph\u00ed khi v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c \u0111\u1ed1i v\u1edbi c\u00e1c nguy\u00ean v\u1eadt li\u1ec7u \u0111\u01b0\u1ee3c nh\u00e0 n\u01b0\u1edbc ban h\u00e0nh \u0111\u1ecbnh m\u1ee9c<\/p>\n
N\u00ean x\u00e2y d\u1ef1ng \u0111\u1ecbnh m\u1ee9c \u0111\u1ec3 l\u00e0m c\u01a1 s\u1edf gi\u1ea3i tr\u00ecnh chi ph\u00ed c\u1ea5u th\u00e0nh n\u00ean s\u1ea3n ph\u1ea9m, b\u1ea3o v\u1ec7 gi\u00e1 v\u1ed1n<\/p>\n
6\/ V\u1ec1 c\u00f4ng su\u1ea5t m\u00e1y s\u1ea3n xu\u1ea5t:<\/p>\n
L\u01b0u \u00fd kh\u1ea5u hao ph\u1ea7n kh\u00f4ng \u0111\u1ea1t c\u00f4ng su\u1ea5t c\u1ea7n h\u1ea1ch to\u00e1n v\u00e0o GV ch\u1ee9 kh\u00f4ng ph\u1ea3i \u0111\u01b0a v\u00e0o chi ph\u00ed t\u00ednh gi\u00e1 th\u00e0nh<\/p>\n
7\/V\u1ec1 h\u1ea1ch to\u00e1n t\u1ef7 gi\u00e1: \u0110\u1ed1i v\u1edbi c\u00e1c tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh ngo\u1ea1i t\u1ec7 khi mua v\u1ec1 h\u1ea1ch to\u00e1n theo t\u1ef7 gi\u00e1 b\u00e1n c\u1ee7a ng\u00e2n h\u00e0ng giao d\u1ecbch. Trong tr\u01b0\u1eddng h\u1ee3p c\u00f3 \u1ee9ng tr\u01b0\u1edbc th\u00ec t\u01b0\u01a1ng \u1ee9ng v\u1edbi ph\u1ea7n \u0111\u00e3 \u1ee9ng tr\u01b0\u1edbc c\u1ea7n ph\u1ea3i h\u1ea1ch to\u00e1n t\u1ef7 gi\u00e1 g\u1ed1c \u0111\u00e3 h\u1ea1ch to\u00e1n khi \u1ee9ng tr\u01b0\u1edbc<\/p>\n
8\/ V\u1ec1 d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho: Tham kh\u1ea3o TT 228, TT 200<\/p>\n
+ N\u1ee3 TK 632\/ C\u00f3 TK 229<\/p>\n
Khi h\u00e0ng t\u1ed3n kho h\u01b0 h\u1ecfng, gi\u1ea3m gi\u00e1 c\u1ea7n c\u00e2n nh\u1eafc t\u1edbi vi\u1ec7c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng.<\/p>\n
Gi\u00e1 tr\u1ecb tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng = S\u1ed1 l\u01b0\u1ee3ng t\u1ed3n kho x ( gi\u00e1 g\u1ed1c theo s\u1ed5 k\u1ebf to\u00e1n\u2013 gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c)<\/p>\n
* Tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng theo lo\u1ea1i sp, kh\u00f4ng ph\u1ea3i t\u1eebng chi\u1ebfc m\u1ed9t \u0111\u01a1n l\u1ebb<\/p>\n
+ Tr\u01b0\u1edbc khi n\u1ed9p b\u00e1o c\u00e1o, n\u1ebfu \u0111\u00e3 ph\u00e1t sinh nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng c\u1ee7a c\u00e1c h\u00e0ng t\u1ed3n kho gi\u1ea3m gi\u00e1 \u0111\u00f3 sau ng\u00e0y 31\/12 th\u00ec coi nh\u01b0 gi\u00e1 b\u00e1n \u0111\u00f3 – c\u00e1c chi ph\u00ed b\u00e1n h\u00e0ng nh\u01b0 l\u00e0 m\u1ed9t c\u01a1 s\u1edf x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c. Tham kh\u1ea3o chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n: C\u00e1c s\u1ef1 ki\u1ec7n ph\u00e1t sinh sau ng\u00e0y k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n n\u0103m.<\/p>\n
+ H\u1ed3 s\u01a1 d\u1ef1 ph\u00f2ng c\u00e1c b\u1ea1n tham kh\u1ea3o TT 228<\/p>\n
Vi\u1ec7c tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng c\u00f3 r\u1ee7i ro thu\u1ebf kh\u00e1c l\u1edbn v\u00ec th\u00f4ng th\u01b0\u1eddng c\u00e1c h\u1ed3 s\u01a1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng c\u1ee7a c\u00e1c k\u1ebf to\u00e1n th\u01b0\u1eddng kh\u00e1 s\u01a1 s\u00e0i, th\u1eadm ch\u00ed nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p thi\u1ebfu c\u01a1 s\u1edf. Nh\u01b0ng li\u1ec7u th\u1ea5y h\u00e0ng gi\u1ea3m gi\u00e1 tr\u1ea7m tr\u1ecdng nh\u01b0ng k\u1ebf to\u00e1n l\u1ea1i kh\u00f4ng tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng m\u00e0 \u0111\u1ee3i khi b\u00e1n th\u1ef1c t\u1ebf v\u00e0 \u0111\u1ea9y m\u1ed9t kho\u1ea3n l\u1ed7 to \u0111\u00f9ng th\u00ec c\u00f3 r\u1ee7i ro g\u00ec v\u1ec1 thu\u1ebf kh\u00f4ng? Tr\u1ea3 l\u1eddi: V\u1eabn c\u00f3. B\u1edfi v\u00ec nguy\u00ean t\u1eafc chi ph\u00ed ph\u1ea3i \u0111\u00fang k\u1ef3, c\u01a1 quan thu\u1ebf c\u00f3 th\u1ec3 xem x\u00e9t nh\u1eefng nh\u00e2n t\u1ed1 li\u00ean quan \u0111\u1ec3 k\u1ebft lu\u1eadn h\u00e0ng \u0111\u00e3 gi\u1ea3m gi\u00e1 t\u1eeb n\u0103m tr\u01b0\u1edbc, \u0111\u00fang ra \u0111\u00e3 ph\u1ea3i tr\u00edch l\u1eadp r\u1ed3i nh\u01b0ng k\u1ebf to\u00e1n ko ch\u1ecbu tr\u00edch l\u1eadp th\u00ec r\u1ee7i ro thu\u1ebf v\u1eabn c\u00f3 th\u1ec3 x\u1ea3y ra<\/p>\n
9\/ V\u1ec1 t\u00ednh gi\u00e1 th\u00e0nh:<\/p>\n
Trong DN s\u1ea3n xu\u1ea5t: C\u1ea7n x\u00e1c \u0111\u1ecbnh c\u00f4ng ty bao nhi\u00eau lo\u1ea1i s\u1ea3n ph\u1ea9m, s\u1ea3n xu\u1ea5t h\u00e0ng lo\u1ea1t hay theo \u0111\u01a1n \u0111\u1eb7t h\u00e0ng. Thu\u1ebf kh\u00f4ng y\u00eau c\u1ea7u n\u1ed9p \u0111\u0103ng k\u00fd \u0111\u1ecbnh m\u1ee9c nh\u01b0ng doanh nghi\u1ec7p c\u0169ng n\u00ean x\u00e2y d\u1ef1ng \u0111\u1ec3 c\u00f3 c\u01a1 s\u1edf gi\u1ea3i tr\u00ecnh c\u0169ng nh\u01b0 qu\u1ea3n tr\u1ecb chi ph\u00ed. Chi ph\u00ed c\u1ea7n theo d\u00f5i ri\u00eang bi\u1ec7t cho t\u1eebng lo\u1ea1i s\u1ea3n ph\u1ea9m. V\u1edbi chi ph\u00ed chung th\u00ec c\u1ea7n ph\u00e2n b\u1ed5. Th\u01b0\u1eddng ng\u01b0\u1eddi ta \u00e1p d\u1ee5ng theo ph\u01b0\u01a1ng ph\u00e1p h\u1ec7 s\u1ed1 ho\u1eb7c t\u1ef7 l\u1ec7 NVL r\u1ea5t nhi\u1ec1u: C\u1ea7n trao \u0111\u1ed5i, l\u00e0m vi\u1ec7c v\u1edbi ph\u00f2ng k\u1ef9 thu\u1eadt\u2026 \u0111\u1ec3 c\u00f3 th\u1ec3 x\u00e2y d\u1ef1ng h\u1ec7 s\u1ed1 ph\u00e2n b\u1ed5 ph\u00f9 h\u1ee3p\u2026B\u1ea3ng t\u00ednh gi\u00e1 th\u00e0nh th\u01b0\u1eddng \u0111\u01b0\u1ee3c t\u00ednh h\u1eb1ng th\u00e1ng ho\u1eb7c h\u1eb1ng qu\u00fd\u2026<\/p>\n
Trong nh\u00e0 h\u00e0ng:<\/p>\n
+ V\u1ea5n \u0111\u1ec1 chi ph\u00ed NVL l\u00e0 \u0111\u1eb7c th\u00f9 nh\u1ea5t. N\u00ean c\u00f3 \u0111\u1ecbnh l\u01b0\u1ee3ng m\u00f3n \u0103n (V\u00ed d\u1ee5 m\u00f3n l\u1ea9u \u0111\u00f3 g\u1ed3m NVL g\u00ec) \u0111\u1ec3 c\u00f3 k\u1ebf ho\u1ea1ch mua h\u00e0ng, \u0111\u1ec3 qu\u1ea3n tr\u1ecb doanh thu, chi ph\u00ed.<\/p>\n
+ S\u1eed d\u1ee5ng t\u1ef7 l\u1ec7 cost tr\u00ean doanh thu \u0111\u1ec3 ki\u1ec3m so\u00e1t r\u1ee7i ro: L\u00e3ng ph\u00ed NVL hay tr\u1ed1n doanh thu<\/p>\n
+ H\u1ea1ch to\u00e1n chi ph\u00ed NVL th\u01b0\u1eddng g\u1eb7p: C1: H\u1ea1ch to\u00e1n th\u1eb3ng v\u00e0o 621 (TT200), 154 (TT133) m\u00e0 kh\u00f4ng qua kho. C2: H\u1ea1ch to\u00e1n qua TK 152 r\u1ed3i d\u1ef1a v\u00e0o \u0111\u1ecbnh l\u01b0\u1ee3ng r\u1ed3i l\u00e0m phi\u1ebfu xu\u1ea5t kho d\u1ef1a tr\u00ean \u0111\u1ecbnh l\u01b0\u1ee3ng \u0111\u00f3, cu\u1ed1i th\u00e1ng \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i theo ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf. C3: D\u1ef1a v\u00e0o k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea cu\u1ed1i th\u00e1ng v\u00e0 l\u00e0m Phi\u1ebfu xu\u1ea5t 1 l\u1ea7n. T\u00f9y theo m\u1ee5c \u0111\u00edch c\u1ee5 th\u1ec3 \u0111\u1ec3 l\u1ef1a ch\u1ecdn c\u00e1ch, bi\u1ebfn t\u1ea5u ph\u00f9 h\u1ee3p,<\/p>\n
+ V\u1edbi h\u00e0ng h\u00f3a nh\u01b0 bia, r\u01b0\u1ee3u, thu\u1ed1c l\u00e1, kem l\u00e0m phi\u1ebfu xu\u1ea5t kho ghi nh\u1eadn gi\u00e1 v\u1ed1n, s\u1ed1 l\u01b0\u1ee3ng c\u0103n c\u1ee9 v\u00e0o ph\u1ea7n m\u1ec1m b\u00e1n h\u00e0ng (VD: Pm POS). L\u01b0u \u00fd \u0111\u1ec3 ki\u1ec3m so\u00e1t h\u00e0ng h\u00f3a, doanh thu th\u00ec c\u1ea7n \u0111\u01b0a ra quy tr\u00ecnh ki\u1ec3m k\u00ea, x\u1eed ph\u1ea1t v\u00e0 th\u1ef1c hi\u1ec7n tri\u1ec7t \u0111\u1ec3 quy tr\u00ecnh \u0111\u00f3. Trong nh\u00e0 h\u00e0ng hi\u1ec7n t\u01b0\u1ee3ng ki\u1ec3m k\u00ea h\u00e0ng n\u00e0y th\u1eeba, h\u00e0ng n\u00e0y thi\u1ebfu qua l\u1ea1i l\u00e0 do thu ng\u00e2n nh\u1eadp nh\u1ea7m m\u00e3 h\u00e0ng, t\u1eeb \u0111\u00f3 n\u00ean \u0111\u01b0a ra quy \u0111\u1ecbnh \u0111\u1ec3 h\u1ea1n ch\u1ebf<\/p>\n
Trong l\u0129nh v\u1ef1c x\u00e2y d\u1ef1ng:<\/p>\n
+ L\u01b0u \u00fd kh\u00f4ng \u0111\u01b0\u1ee3c v\u01b0\u1ee3t \u0111\u1ecbnh m\u1ee9c, d\u1ef1 to\u00e1n. N\u1ebfu c\u00f3 s\u1ef1 thay \u0111\u1ed5i so v\u1edbi d\u1ef1 to\u00e1n ph\u1ea3i c\u00f3 ph\u1ee5 l\u1ee5c \u0111i\u1ec1u ch\u1ec9nh. V\u1ea5n \u0111\u1ec1 th\u01b0\u1eddng g\u1eb7p l\u00e0 nhi\u1ec1u l\u00fac nh\u00e0 th\u1ea7u b\u1ecf chi ph\u00ed NVL \u00edt d\u1eabn t\u1edbi th\u01b0\u1eddng l\u1ea5y th\u00eam chi ph\u00ed. M\u1ee5c \u0111\u00edch l\u1ea5y th\u00eam chi ph\u00ed ph\u00f2ng khi C\u0110T ph\u00e1t hi\u1ec7n v\u00e0 \u0111\u00e1nh gi\u00e1 ch\u1ea5t l\u01b0\u1ee3ng kh\u00f4ng \u0111\u1ea3m b\u1ea3o v\u00e0 gi\u1ea3m s\u1ed1 thu\u1ebf ph\u1ea3i n\u1ed9p cho m\u00ecnh<\/p>\n
+ K\u1ebf to\u00e1n c\u1ea7n h\u1ed7 tr\u1ee3 c\u1ee7a k\u1ef9 thu\u1eadt \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c l\u01b0\u1ee3ng NVL c\u1ea7n c\u00e2n \u0111\u1ed1i sao cho ph\u00f9 h\u1ee3p. L\u01b0u \u00fd chi ph\u00ed th\u00ec ph\u1ea3i l\u1ea5y c\u00f3 k\u1ebf ho\u1ea1ch tr\u01b0\u1edbc, tr\u00e1nh tr\u01b0\u1eddng h\u1ee3p h\u00f3a \u0111\u01a1n v\u1ec1 sau th\u1eddi \u0111i\u1ec3m nghi\u1ec7m thu. T\u1eadp h\u1ee3p chi ph\u00ed ph\u1ea3i \u0111\u00fang h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, DT ghi nh\u1eadn theo g\u00ec th\u00ec chi ph\u00ed c\u0169ng theo nh\u01b0 v\u1eady \u0111\u1ec3 sau n\u00e0y c\u00f3 c\u01a1 s\u1edf h\u1ea1ch to\u00e1n gi\u00e1 v\u1ed1n. Tr\u00e1nh tr\u01b0\u1eddng h\u1ee3p, dt c\u00f3 m\u00e0 gi\u00e1 v\u1ed1n ko bi\u1ebft k\u1ebft chuy\u1ec3n nh\u01b0 th\u1ebf n\u00e0o v.v\u2026<\/p>\n
1\/ V\u1ec1 t\u00e0i kho\u1ea3n: TK 156 \u201ch\u00e0ng h\u00f3a\u201d trong doanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i, mua v\u1ec1 \u0111\u1ec3 b\u00e1n, h\u00e0ng h\u00f3a b\u1ea5t \u0111\u1ed9ng s\u1ea3n\u2026 TK 155 \u201cth\u00e0nh ph\u1ea9m\u201d, trong doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, s\u1ea3n xu\u1ea5t ra \u0111\u1ec3 b\u00e1n. \u0110\u00e2y l\u00e0 s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh t\u1eeb qu\u00e1 tr\u00ecnh \u0111\u1ea7u t\u01b0 chi ph\u00ed nguy\u00ean v\u1eadt […]<\/p>\n","protected":false},"featured_media":13610,"template":"","article_category":[],"class_list":["post-7514","article","type-article","status-publish","has-post-thumbnail","hentry"],"_links":{"self":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article\/7514","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article"}],"about":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/types\/article"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media\/13610"}],"wp:attachment":[{"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/media?parent=7514"}],"wp:term":[{"taxonomy":"article_category","embeddable":true,"href":"https:\/\/fts.com.vn\/en\/wp-json\/wp\/v2\/article_category?post=7514"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}