c7ke toan ban hang

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Ch­¬ng­7:­KÕ­to¸n­thµnh­phÈm,­b¸n­Ch­¬ng­7:­KÕ­to¸n­thµnh­phÈm,­b¸n­hµng­vµ­kÕt­qña­­kinh­doanhhµng­vµ­kÕt­qña­­kinh­doanh

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Biªn so¹n: Ths. NguyÔn Vò ViÖt

NCS. §oµn Ngäc L uThs. TrÇn V¨n Hîi

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Thêi­l­îng­ph©n­bæThêi­l­îng­ph©n­bæ- PhÇn­lý­thuyÕt:­PhÇn­lý­thuyÕt:­ 18­tiÕt18­tiÕt

- PhÇn­bµi­tËp:PhÇn­bµi­tËp: 6­tiÕt6­tiÕt

Tµi­liÖu­tham­kh¶o:Tµi­liÖu­tham­kh¶o:- Gi¸o­tr×nh­kÕ­to¸n­tµi­chÝnh­–­Häc­viÖn­Tµi­chÝnh­(ch­¬ng­7);­Bµi­tËp­Gi¸o­tr×nh­kÕ­to¸n­tµi­chÝnh­–­Häc­viÖn­Tµi­chÝnh­(ch­¬ng­7);­Bµi­tËp­

m«n­kÕ­to¸n­tµi­chÝnh.m«n­kÕ­to¸n­tµi­chÝnh.

- HÖ­ thèng­ kÕ­ to¸n­ doanh­ nghiÖp­ ban­ hµnh­ kÌm­ theo­ QuyÕt­ ®Þnh­HÖ­ thèng­ kÕ­ to¸n­ doanh­ nghiÖp­ ban­ hµnh­ kÌm­ theo­ QuyÕt­ ®Þnh­1141/Q§/C§KT,­ ngµy­ 1/1/1995­ vµ­ söa­ ®æi­ bæ­ sung­ QuyÕt­ ®Þnh­1141/Q§/C§KT,­ ngµy­ 1/1/1995­ vµ­ söa­ ®æi­ bæ­ sung­ QuyÕt­ ®Þnh­167/2000/C§KT,­ngµy­20/10/2000­cña­Bé­Tµi­chÝnh.167/2000/C§KT,­ngµy­20/10/2000­cña­Bé­Tµi­chÝnh.

- ChuÈn­mùc­kÕ­to¸n­ViÖt­Nam­sè­14­–­Doanh­thu­vµ­thu­nhËp­kh¸,­ban­ChuÈn­mùc­kÕ­to¸n­ViÖt­Nam­sè­14­–­Doanh­thu­vµ­thu­nhËp­kh¸,­ban­hµnh­kÌm­theo­quyÕt­®Þnh­sè­149/2001/Q§-BTC,­ngµy­31/12/2001.hµnh­kÌm­theo­quyÕt­®Þnh­sè­149/2001/Q§-BTC,­ngµy­31/12/2001.

- Th«ng­t­­89/2002/TT-BTC,­ngµy­9/10/2002­cña­Bé­Tµi­chÝnh.Th«ng­t­­89/2002/TT-BTC,­ngµy­9/10/2002­cña­Bé­Tµi­chÝnh.

- C¸c­tµi­liÖu­liªn­quan­®Õn­kÕ­tn¸n­doanh­thu­vµ­thu­nhËp­kh¸c.C¸c­tµi­liÖu­liªn­quan­®Õn­kÕ­tn¸n­doanh­thu­vµ­thu­nhËp­kh¸c.

Néi­dung­nghiªn­cøuNéi­dung­nghiªn­cøu

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7.1­NhiÖm­vô­kÕ­to¸n­thµnh­phÈm,­b¸n­hµng­vµ­7.1­NhiÖm­vô­kÕ­to¸n­thµnh­phÈm,­b¸n­hµng­vµ­kÕt­qu¶­kinh­doanh.kÕt­qu¶­kinh­doanh.

7.2­ KÕ­ to¸n­ thµnh­ phÈm,­ hµng­ ho¸­ vµ­ gi¸­ vèn­7.2­ KÕ­ to¸n­ thµnh­ phÈm,­ hµng­ ho¸­ vµ­ gi¸­ vèn­hµng­b¸n.hµng­b¸n.

7.3­ KÕ­ to¸n­ doanh­ thu­ b¸n­ hµng­ vµ­ cung­ cÊp­7.3­ KÕ­ to¸n­ doanh­ thu­ b¸n­ hµng­ vµ­ cung­ cÊp­dÞch­vô,­c¸c­kho¶n­gi¶m­trõ­doanh­thu.dÞch­vô,­c¸c­kho¶n­gi¶m­trõ­doanh­thu.

7.4­KÕ­to¸n­chi­phÝ­b¸n­hµng­vµ­chi­phÝ­qu¶n­lý­7.4­KÕ­to¸n­chi­phÝ­b¸n­hµng­vµ­chi­phÝ­qu¶n­lý­doanh­nghiÖp.doanh­nghiÖp.

7.5­KÕ­to¸n­chi­phÝ­vµ­doanh­thu­ho¹t­®éng­tµi­7.5­KÕ­to¸n­chi­phÝ­vµ­doanh­thu­ho¹t­®éng­tµi­chÝnh.chÝnh.

7.6­KÕ­to¸n­chi­phÝ­vµ­thu­nhËp­kh¸c.7.6­KÕ­to¸n­chi­phÝ­vµ­thu­nhËp­kh¸c.

7.7­KÕ­to¸n­kÕt­qu¶­vµ­ph©n­phèi­kÕt­qu¶­kinh­7.7­KÕ­to¸n­kÕt­qu¶­vµ­ph©n­phèi­kÕt­qu¶­kinh­doanh.doanh.

Néi­dung­nghiªn­cøuNéi­dung­nghiªn­cøu

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Kh¸i­qu¸t­vÒ­chu­tr×nh­kinh­doanh­vµ­chu­kú­Kh¸i­qu¸t­vÒ­chu­tr×nh­kinh­doanh­vµ­chu­kú­b¸n­hµngb¸n­hµng

Kh¸i­niÖm,­yªu­cÇu­qu¶n­lý­b¸n­hµngKh¸i­niÖm,­yªu­cÇu­qu¶n­lý­b¸n­hµng

NhiÖm­vô­kÕ­to¸n­ thµnh­phÈm,­b¸n­hµng­vµ­NhiÖm­vô­kÕ­to¸n­ thµnh­phÈm,­b¸n­hµng­vµ­kÕt­qu¶­kinh­doanhkÕt­qu¶­kinh­doanh

7.1­ NhiÖm­ vô­ kÕ­ to¸n­ thµnh­7.1­ NhiÖm­ vô­ kÕ­ to¸n­ thµnh­phÈm,­b¸n­hµng­vµ­kÕt­qña­kinh­phÈm,­b¸n­hµng­vµ­kÕt­qña­kinh­doanhdoanh

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Kh¸i­ qu¸t­ vÒ­ chu­ trinh­ kinh­Kh¸i­ qu¸t­ vÒ­ chu­ trinh­ kinh­doanh­vµ­chu­kú­b¸n­hµngdoanh­vµ­chu­kú­b¸n­hµng- Chu­trinh­kinh­doanhChu­trinh­kinh­doanh

- Chu­kú­b¸n­hµngChu­kú­b¸n­hµng

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Chu kú kinh Chu kú kinh doanhdoanh

TiÒn­TiÒn­

TiÒn­l­TiÒn­l­¬ng­¬ng­

Doanh­Doanh­thuthu

Chu­kú­Chu­kú­kÕ­to¸nkÕ­to¸n

Qu¶n­lýQu¶n­lý

­­Hµng­Hµng­tån­khotån­kho

Tµi­s¶n­cè­®ÞnhTµi­s¶n­cè­®Þnh

Chi­phÝChi­phÝ­­

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C¸c ho¹t ®éng chñ yÕu trong chu kú C¸c ho¹t ®éng chñ yÕu trong chu kú b¸n hµngb¸n hµng

L u gi÷ L u gi÷

th«ng tin th«ng tin

vÒ kh¸ch hµngvÒ kh¸ch hµng

§iÒu chØnh§iÒu chØnh

hµng b¸n hµng b¸n

tr¶ l¹itr¶ l¹i

Thu tiÒnThu tiÒn

TiÒnTiÒn

Hµng­hãaHµng­hãa

§¬n­§¬n­®Æ®Æt­t­

hµnhµngg

Th«ng­tinTh«ng­tin

Kh¸ch­Kh¸ch­hµnghµng

Qu¶n lý vµQu¶n lý vµ

Xö lý §¬n Xö lý §¬n

®Æt hµng®Æt hµng

Doanh Doanh thu VATthu VAT

Ph¶i thuPh¶i thu

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- Kh¸i­niÖmKh¸i­niÖm

B¸n­ hµng­ lµ­ viÖc­ chuyÓn­ quyÒn­ së­ h­u­ san­ phÈm,­B¸n­ hµng­ lµ­ viÖc­ chuyÓn­ quyÒn­ së­ h­u­ san­ phÈm,­hµng­hãa­ g¾n­ víi­ phÇn­ lín­ lîi­ Ých­ hoÆc­ rñi­ ro­ cho­hµng­hãa­ g¾n­ víi­ phÇn­ lín­ lîi­ Ých­ hoÆc­ rñi­ ro­ cho­kh¸ch­ hµng­ ®ång­ thêi­ ®­îc­ kh¸ch­ hµng­ thanh­ to¸n­kh¸ch­ hµng­ ®ång­ thêi­ ®­îc­ kh¸ch­ hµng­ thanh­ to¸n­hoÆc­chÊp­nhËn­thanh­to¸n.hoÆc­chÊp­nhËn­thanh­to¸n.

­­­ ­ ­ ­­ ­ ­ ­ ­ ­Qu¸­trinh­b¸n­hµng­lµ­giai­®o¹n­cuèi­cïng­cña­qu¸­Qu¸­trinh­b¸n­hµng­lµ­giai­®o¹n­cuèi­cïng­cña­qu¸­trinh­ san­ xuÊt­ -­ kinh­ doanh,­ nã­ cã­ ý­ nghÜa­ quan­trinh­ san­ xuÊt­ -­ kinh­ doanh,­ nã­ cã­ ý­ nghÜa­ quan­träng­ ®èi­ víi­ c¸c­ doanh­ nghiÖp,­ ®©y­ lµ­ qu¸­ trinh­träng­ ®èi­ víi­ c¸c­ doanh­ nghiÖp,­ ®©y­ lµ­ qu¸­ trinh­nµy­chuyÓn­hãa­vèn­tõ­hinh­th¸i­hiÖn­vËt­sang­hinh­nµy­chuyÓn­hãa­vèn­tõ­hinh­th¸i­hiÖn­vËt­sang­hinh­th¸i­ gi¸­ trÞ­ "tiÒn­ tÖ“­ hoÆc­ phai­ thu­ gióp­ cho­ c¸c­th¸i­ gi¸­ trÞ­ "tiÒn­ tÖ“­ hoÆc­ phai­ thu­ gióp­ cho­ c¸c­doanh­nghiÖp­thu­håi­vèn­®Ó­tiÕp­tôc­qu¸­trinh­san­doanh­nghiÖp­thu­håi­vèn­®Ó­tiÕp­tôc­qu¸­trinh­san­xuÊt­kinh­doanh­tiÕp­theo.xuÊt­kinh­doanh­tiÕp­theo.

-­-­ Yªu­cÇu­qu¶n­lý­b¸n­hµngYªu­cÇu­qu¶n­lý­b¸n­hµng

Kh¸i­niÖm,­yªu­cÇu­qñan­ lý­b¸n­Kh¸i­niÖm,­yªu­cÇu­qñan­ lý­b¸n­hµnghµng

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­­NhiÖm­vô­kÕ­to¸n­thµnh­phÈm,­b¸n­NhiÖm­vô­kÕ­to¸n­thµnh­phÈm,­b¸n­hµng­vµ­kÕt­qña­kinh­doanhhµng­vµ­kÕt­qña­kinh­doanh

1)­Phan­¸nh­vµ­ghi­chÐp­®Çy­®ñ,­kÞp­thêi,­chÝnh­x¸c­tinh­1)­Phan­¸nh­vµ­ghi­chÐp­®Çy­®ñ,­kÞp­thêi,­chÝnh­x¸c­tinh­hinh­hiÖn­cã­vµ­sù­biÕn­®éng­cña­tõng­lo¹i­thµnh­phÈm,­hinh­hiÖn­cã­vµ­sù­biÕn­®éng­cña­tõng­lo¹i­thµnh­phÈm,­hµng­hãa­theo­chØ­tiªu­sè­l­îng,­chÊt­l­îng,­chñng­lo¹i­vµ­gi¸­hµng­hãa­theo­chØ­tiªu­sè­l­îng,­chÊt­l­îng,­chñng­lo¹i­vµ­gi¸­trÞ.trÞ.

2)­Phan­¸nh­vµ­ghi­chÐp­®Çy­®ñ,­kÞp­thêi­vµ­chÝnh­x¸c­c¸c­2)­Phan­¸nh­vµ­ghi­chÐp­®Çy­®ñ,­kÞp­thêi­vµ­chÝnh­x¸c­c¸c­khoan­doanh­thu,­c¸c­khoan­giam­trõ­doanh­thu­vµ­chi­phÝ­khoan­doanh­thu,­c¸c­khoan­giam­trõ­doanh­thu­vµ­chi­phÝ­cña­ tõng­ ho¹t­®éng­ trong­ doanh­ nghiÖp.­®ång­ thêi­ theo­cña­ tõng­ ho¹t­®éng­ trong­ doanh­ nghiÖp.­®ång­ thêi­ theo­dâi­vµ­®«n­®èc­c¸c­khoan­phai­thu­cña­kh¸ch­hµng.dâi­vµ­®«n­®èc­c¸c­khoan­phai­thu­cña­kh¸ch­hµng.

3)­Phan­¸nh­vµ­tÝnh­to¸n­chÝnh­x¸c­kÕt­qua­cña­tõng­ho¹t­3)­Phan­¸nh­vµ­tÝnh­to¸n­chÝnh­x¸c­kÕt­qua­cña­tõng­ho¹t­®éng,­gi¸m­s¸t­tinh­hinh­thùc­hiÖn­nghÜa­vô­víi­Nhµ­n­íc­vµ­®éng,­gi¸m­s¸t­tinh­hinh­thùc­hiÖn­nghÜa­vô­víi­Nhµ­n­íc­vµ­tinh­hinh­ph©n­phèi­kÕt­qua­c¸c­ho¹t­®éng.tinh­hinh­ph©n­phèi­kÕt­qua­c¸c­ho¹t­®éng.

4)­Cung­cÊp­c¸c­th«ng­tin­kÕ­to¸n­phôc­vô­cho­viÖc­lËp­B¸o­4)­Cung­cÊp­c¸c­th«ng­tin­kÕ­to¸n­phôc­vô­cho­viÖc­lËp­B¸o­c¸o­tµi­chÝnh­vµ­®Þnh­kú­ph©n­tÝch­ho¹t­®éng­kinh­tÕ­liªn­c¸o­tµi­chÝnh­vµ­®Þnh­kú­ph©n­tÝch­ho¹t­®éng­kinh­tÕ­liªn­quan­®Õn­qu¸­trinh­b¸n­hµng,­x¸c­®Þnh­vµ­ph©n­phèi­kÕt­quan­®Õn­qu¸­trinh­b¸n­hµng,­x¸c­®Þnh­vµ­ph©n­phèi­kÕt­qua.qua. Copyright­Bé­m«n­KTDN­-­Khoa­kÕ­to¸n­-­HVTC

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Kh¸i­niÖm­thµnh­phÈm­(hµng­ho¸)Kh¸i­niÖm­thµnh­phÈm­(hµng­ho¸)

C¸c­ph­¬ng­ph¸p­®¸nh­gi¸­thµnh­phÈmC¸c­ph­¬ng­ph¸p­®¸nh­gi¸­thµnh­phÈm

KÕ­to¸n­chi­tiÕt­thµnh­phÈmKÕ­to¸n­chi­tiÕt­thµnh­phÈm

KÕ­to¸n­tæng­hîp­thµnh­phÈmKÕ­to¸n­tæng­hîp­thµnh­phÈm

KÕ­to¸n­gi¸­vèn­hµng­b¸nKÕ­to¸n­gi¸­vèn­hµng­b¸n

7.2­ KÕ­ to¸n­ thµnh­ phÈm­ vµ­ gi¸­7.2­ KÕ­ to¸n­ thµnh­ phÈm­ vµ­ gi¸­vèn­hµng­b¸n­vèn­hµng­b¸n­ (liªn­hÖ­Ch­¬ng­3­–­KÕ­(liªn­hÖ­Ch­¬ng­3­–­KÕ­to¸n­hµng­ho¸)to¸n­hµng­ho¸)

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- Thµnh­phÈm­lµ­nh­ng­san­phÈm­®·­kÕt­thóc­giai­®o¹n­cuèi­Thµnh­phÈm­lµ­nh­ng­san­phÈm­®·­kÕt­thóc­giai­®o¹n­cuèi­cïng­cña­quy­trinh­c«ng­nghÖ­san­xuÊt­ra­cïng­cña­quy­trinh­c«ng­nghÖ­san­xuÊt­ra­san­phÈm­®ã,san­phÈm­®ã,­®·­­®·­qua­kiÓm­tra­®¹t­tiªu­chuÈn­kü­thuËt­quy­®Þnh,­®­îc­nhËp­qua­kiÓm­tra­®¹t­tiªu­chuÈn­kü­thuËt­quy­®Þnh,­®­îc­nhËp­kho­hoÆc­giao­trùc­tiÕp­cho­kh¸ch­hµng.­kho­hoÆc­giao­trùc­tiÕp­cho­kh¸ch­hµng.­VÝ­dô:­T¹i­C«ng­ty­Sîi­thi­sîi­®¹t­tiªu­chuÈn­kü­thuËt,­®­îc­VÝ­dô:­T¹i­C«ng­ty­Sîi­thi­sîi­®¹t­tiªu­chuÈn­kü­thuËt,­®­îc­nhËp­kho­hoÆc­b¸n­trªn­thÞ­tr­êng­gäi­lµ­thµnh­phÈm.nhËp­kho­hoÆc­b¸n­trªn­thÞ­tr­êng­gäi­lµ­thµnh­phÈm.

-­-­ Hµng­ho¸(®·­nghiªn­cøu­ch­¬ng­3)Hµng­ho¸(®·­nghiªn­cøu­ch­¬ng­3)

­­Kh¸I­niÖm­thµnh­phÈm,­hµng­Kh¸I­niÖm­thµnh­phÈm,­hµng­ho¸ho¸

C¸c­ ph­¬ng­ ph¸p­ ®¸nh­ gi¸­ thµnh­C¸c­ ph­¬ng­ ph¸p­ ®¸nh­ gi¸­ thµnh­phÈmphÈm-®èi­víi­thµnh­phÈm­nhËp­kho:-®èi­víi­thµnh­phÈm­nhËp­kho:­­+ZttÕ nhËp kho do sx=ZttÕ do bé phËn tÝnh Z +ZttÕ nhËp kho do sx=ZttÕ do bé phËn tÝnh Z

tÝnh trong kútÝnh trong kú +ZttÕ tp ®· b¸n bÞ tra l¹i nhËp =ZttÕ cña TP ®ã +ZttÕ tp ®· b¸n bÞ tra l¹i nhËp =ZttÕ cña TP ®ã

khi xuÊt kho khi xuÊt kho +ZttÕ TP thuª ngoµi chÕ biÕn hoµn thµnh= ZttÕ +ZttÕ TP thuª ngoµi chÕ biÕn hoµn thµnh= ZttÕ

xuÊt kho thuª chÕ biÕn+chi phÝ chÕ biÕn+chi xuÊt kho thuª chÕ biÕn+chi phÝ chÕ biÕn+chi phÝ vËn chuyÓn bèc dì (nÕu hîp ®ång quy ®Þnh phÝ vËn chuyÓn bèc dì (nÕu hîp ®ång quy ®Þnh bªn thuª phai chÞu)bªn thuª phai chÞu)

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+­+­ Theo­ ph­¬ng­ ph¸p­ binh­ qu©n­ gia­ quyÒn:­Theo­ ph­¬ng­ ph¸p­ binh­ qu©n­ gia­ quyÒn:­ Gi¸­ thµnh­Gi¸­ thµnh­thµnh­phÈm­xuÊt­ kho=­Sè­ l­îng­ thµnh­phÈm­xuÊt­ kho­ (x)­thµnh­ phÈm­xuÊt­ kho=­Sè­ l­îng­ thµnh­phÈm­xuÊt­ kho­ (x)­Gi¸­thµnh­san­xuÊt­thùc­tÕ­®¬n­vÞ­binh­qu©n.Gi¸­thµnh­san­xuÊt­thùc­tÕ­®¬n­vÞ­binh­qu©n.

+­+­ Gi¸­thµnh­san­xuÊt­thùc­tÕ­®¬n­vÞ­binh­qu©n:Gi¸­thµnh­san­xuÊt­thùc­tÕ­®¬n­vÞ­binh­qu©n:­­­­­­­­­­­­­­Ztt­TP­tån­kho­®Çu­kú­­­­­+­­­­­­­­­­­­­­­­­­­­­­­­­­Ztt­TP­Ztt­TP­tån­kho­®Çu­kú­­­­­+­­­­­­­­­­­­­­­­­­­­­­­­­­Ztt­TP­

nhËp­trong­kú­­­­­­­­­­­nhËp­trong­kú­­­­­­­­­­­=­=­

------------------------------------------------------------------------------------------------------------------------------------------------------------------------------Sè­l­îng­thµnh­phÈm­­­­­+­­­­­­­­­­­­­­­­­­­­­­­­­­­Sè­l­îng­Sè­l­îng­thµnh­phÈm­­­­­+­­­­­­­­­­­­­­­­­­­­­­­­­­­Sè­l­îng­thµnh­phÈm­tån­kho­®Çu­ky­thµnh­phÈm­tån­kho­®Çu­ky­ ­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­nhËp­kho­trong­kúnhËp­kho­trong­kú

-®èi­víi­thµnh­phÈm­xuÊt­kho:-®èi­víi­thµnh­phÈm­xuÊt­kho:

1)­Ph­¬ng­ph¸p­tÝnh­theo­gi¸­®Ých­danh1)­Ph­¬ng­ph¸p­tÝnh­theo­gi¸­®Ých­danh

2)­Ph­¬ng­ph¸p­binh­qu©n­gi¸­quyÒn(ca­ky)2)­Ph­¬ng­ph¸p­binh­qu©n­gi¸­quyÒn(ca­ky)

3)­Ph­¬ng­ph¸p­nhËp­tr­íc,­xuÊt­tr­íc3)­Ph­¬ng­ph¸p­nhËp­tr­íc,­xuÊt­tr­íc

4)­Ph­¬ng­ph¸p­nhËp­sau,­xuÊt­tr­íc4)­Ph­¬ng­ph¸p­nhËp­sau,­xuÊt­tr­íc

T­¬ng­tù­nh­­ph­T­¬ng­tù­nh­­ph­¬ng­ph¸p­tÝnh­¬ng­ph¸p­tÝnh­gi¸­thùc­tÕ­vËt­gi¸­thùc­tÕ­vËt­liÖu,­ccdc­liÖu,­ccdc­xuÊt­khoxuÊt­kho

13

VÝ­dô:VÝ­dô:­Trong­th¸ng­9/N­t¹i­DNSX­thµnh­phÈm­A,­cã­tµi­­Trong­th¸ng­9/N­t¹i­DNSX­thµnh­phÈm­A,­cã­tµi­liÖu­sau­(®/v­1.000®).liÖu­sau­(®/v­1.000®).

-­Tån­kho­ngµy­1/9/N:­SL:­100­TPA;Tæng­Z­sx­thùc­tÕ:­-­Tån­kho­ngµy­1/9/N:­SL:­100­TPA;Tæng­Z­sx­thùc­tÕ:­10.00010.000

-­NhËp­kho­trong­th¸ng­9/N.­Sè­l­îng:­10.000­TPA;­Tæng­-­NhËp­kho­trong­th¸ng­9/N.­Sè­l­îng:­10.000­TPA;­Tæng­Zsx­thùc­tÕ:­9.585.000Zsx­thùc­tÕ:­9.585.000

-­XuÊt­trong­th¸ng­9.000­TPA,­x¸c­®Þnh­tæng­Z­sx­thùc­-­XuÊt­trong­th¸ng­9.000­TPA,­x¸c­®Þnh­tæng­Z­sx­thùc­tÕ­xuÊt­kho.tÕ­xuÊt­kho.

Giai:Giai:+­Z­san­xuÊt­thùc­tÕ­®¬n­vÞ­binh­qu©n=+­Z­san­xuÊt­thùc­tÕ­®¬n­vÞ­binh­qu©n=(10.000­+­9.585.000)/(100­+­10.000)­­­­=­950(10.000­+­9.585.000)/(100­+­10.000)­­­­=­950

+­ Tæng­ gi¸­ thµnh­ thµnh­ phÈm­ xuÊt­ kho=950­ x­+­ Tæng­ gi¸­ thµnh­ thµnh­ phÈm­ xuÊt­ kho=950­ x­9000=8.550.0009000=8.550.000

+ ®èi víi c¸c lao vô, dÞch vô hoµn thµnh bµn giao cho + ®èi víi c¸c lao vô, dÞch vô hoµn thµnh bµn giao cho kh¸ch hµngkh¸ch hµng,­ thi­ ®­îc­ phan­ ¸nh­ theo­ gi¸­ thµnh­ san­,­ thi­ ®­îc­ phan­ ¸nh­ theo­ gi¸­ thµnh­ san­xuÊt­thùc­tÕ­cña­lao­vô,­dÞch­vô­hoµn­thµnh.xuÊt­thùc­tÕ­cña­lao­vô,­dÞch­vô­hoµn­thµnh.

Copyright­Bé­m«n­KTDN­-­Khoa­kÕ­to¸n­-­HVTC

14

®¸nh­gi¸­hµng­ho¸:-Hµng­ho¸­nhËp­kho­(T­¬ng­tù­vËt­t­-Ch­¬ng­3)-Hµng­ho¸­xuÊt­kho­(Ch­¬ng­3)

15

KÕ­to¸n­chi­tiÕt­thµnh­phÈmKÕ­to¸n­chi­tiÕt­thµnh­phÈm Chøng tõ kÕ to¸n: Chøng tõ kÕ to¸n: Chøng­tõ­kÕ­to¸n­sö­dông­®Ó­Chøng­tõ­kÕ­to¸n­sö­dông­®Ó­

phan­¸nh­sù­biÕn­®éng­vµ­sè­liÖu­cã­cña­thµnh­phan­¸nh­sù­biÕn­®éng­vµ­sè­liÖu­cã­cña­thµnh­phÈm­bao­gåm:phÈm­bao­gåm:

-­PhiÕu­nhËp­kho­(mÉu­01-VT)-­PhiÕu­nhËp­kho­(mÉu­01-VT)-­PhiÕu­xuÊt­kho­(mÉu­02-VT)-­PhiÕu­xuÊt­kho­(mÉu­02-VT)-­PhiÕu­xuÊt­kho­kiªm­vËn­chuyÓn­néi­bé­(mÉu­-­PhiÕu­xuÊt­kho­kiªm­vËn­chuyÓn­néi­bé­(mÉu­

03-VT-3LL)03-VT-3LL)-­Thέkho­(mÉu­06-VT)-­Thέkho­(mÉu­06-VT)-­Biªn­ban­kiÓm­kª­vËt­t­­-­san­phÈm­hµng­hãa­-­Biªn­ban­kiÓm­kª­vËt­t­­-­san­phÈm­hµng­hãa­

(mÉu­08-VT)(mÉu­08-VT) KÕ to¸n chi tiÕt thµnh phÈmKÕ to¸n chi tiÕt thµnh phÈmTïy­theo­®Æc­®iÓm­vµ­yªu­cÇu­quan­lÝ­cña­doanh­Tïy­theo­®Æc­®iÓm­vµ­yªu­cÇu­quan­lÝ­cña­doanh­nghiÖp­cã­thÓ­¸p­dông­mét­trong­ba­ph­¬ng­ph¸p­sau­nghiÖp­cã­thÓ­¸p­dông­mét­trong­ba­ph­¬ng­ph¸p­sau­(Ch­¬ng­3)(Ch­¬ng­3)

-­Ph­¬ng­ph¸p­ghi­thέ(sæ)­song­song.-­Ph­¬ng­ph¸p­ghi­thέ(sæ)­song­song.-­Ph­¬ng­ph¸p­sæ­®èi­chiÕu­lu©n­chuyÓn.-­Ph­¬ng­ph¸p­sæ­®èi­chiÕu­lu©n­chuyÓn.-­Ph­¬ng­ph¸p­sæ­sè­d­.-­Ph­¬ng­ph¸p­sæ­sè­d­.

Copyright­Bé­m«n­KTDN­-­Khoa­kÕ­to¸n­-­HVTC

16

+­TrÞ­gi¸­thùc­tÕ­cña­+­TrÞ­gi¸­thùc­tÕ­cña­thµnh­phÈm­nhËp­kho­thµnh­phÈm­nhËp­kho­do...do...+­TrÞ­gi¸­thùc­tÕ­cña­+­TrÞ­gi¸­thùc­tÕ­cña­thµnh­phÈm­thõa­ph¸t­thµnh­phÈm­thõa­ph¸t­hiÖn­khi­kiÓm­kª.hiÖn­khi­kiÓm­kª.+­KÕt­chuyÓn­gi¸­trÞ­+­KÕt­chuyÓn­gi¸­trÞ­thùc­tÕ­cña­thµnh­thùc­tÕ­cña­thµnh­phÈm­tån­kho­cuèi­kú­phÈm­tån­kho­cuèi­kú­(theo­ph­¬ng­ph¸p­(theo­ph­¬ng­ph¸p­kiÓm­kiÓm­kª­®Þnh­kú).kª­®Þnh­kú).

Sè­d­­nî:Sè­d­­nî:­TrÞ­gi¸­thùc­tÕ­­TrÞ­gi¸­thùc­tÕ­cña­thµnh­phÈm­tån­cña­thµnh­phÈm­tån­khokho

KÕt­cÊu­TK­155­–­Thµnh­phÈm

+­TrÞ­gi¸­thùc­tÕ­cña­thµnh­+­TrÞ­gi¸­thùc­tÕ­cña­thµnh­phÈm­xuÊt­kho.phÈm­xuÊt­kho.

+­TrÞ­gi¸­thùc­tÕ­cña­thµnh­+­TrÞ­gi¸­thùc­tÕ­cña­thµnh­phÈm­thiÕu­hôt­ph¸t­hiÖn­phÈm­thiÕu­hôt­ph¸t­hiÖn­khi­kiÓm­kª.khi­kiÓm­kª.

+­KÕt­chuyÓn­trÞ­gi¸­thùc­tÕ­+­KÕt­chuyÓn­trÞ­gi¸­thùc­tÕ­cña­thµnh­phÈm­tån­kho­cña­thµnh­phÈm­tån­kho­®Çu­kú­(theo­ph­¬ng­ph¸p­®Çu­kú­(theo­ph­¬ng­ph¸p­kiÓm­kª­®Þnh­kú).kiÓm­kª­®Þnh­kú).

­­KÕ­to¸n­tæng­hîp­thµnh­phÈm

Copyright­Bé­m«n­KTDN­-­Khoa­kÕ­to¸n­-­HVTC

17

Trinh­tù­kÕ­to¸n­mét­sè­nghiÖp­vô­chñ­yÕuTrinh­tù­kÕ­to¸n­mét­sè­nghiÖp­vô­chñ­yÕu

1.1. Doanh­nghiÖp­kÕ­to¸n­hµng­tån­kho­theo­ph­¬ng­ph¸p­Doanh­nghiÖp­kÕ­to¸n­hµng­tån­kho­theo­ph­¬ng­ph¸p­KKTXKKTX

TK­154

Copyright­Bé­m«n­KTDN­-­Khoa­kÕ­to¸n­-­HVTC

(1a)-SX hoµn thµnh vµ xuÊt kho b¸n th¼ng

(4)-NhËp kho hµng ®· b¸n

bÞ tra l¹i (kÓ ca hµng

®· b¸n tõ kú tr íc)

TK­632

TK­155

TK­3381

TK­157

TK­1381

(2a)-XuÊt kho b¸n trùc

tiÕp

(2b)-XuÊt göi b¸n; göi ®¹i

lý

(2c)-KÕt­chuyÓn­khi­hÇng­®·­b¸n

(1b)-NhËp kho TP

(5a)-KK thõa(5b)-KK thiÕu

(1c)-XuÊt­x­ëng­(1c)-XuÊt­x­ëng­trùc­tiÕp­göi­b¸n,­trùc­tiÕp­göi­b¸n,­göi­®¹i­lýgöi­®¹i­lý

641,222(811)641,222(811)(3)quang c¸o, gãp vèn (3)quang c¸o, gãp vèn LD...LD...

18

2.­Doanh­nghiÖp­kÕ­to¸n­hµng­tån­kho­theo­ph­¬ng­ph¸p­KK®K2.­Doanh­nghiÖp­kÕ­to¸n­hµng­tån­kho­theo­ph­¬ng­ph¸p­KK®K

TK 911

Copyright­Bé­m«n­KTDN­-­Khoa­kÕ­to¸n­-­HVTC

TK 632

TK 631

TK 155, 157,…

K/c Tån ®k K/C Hµng xuÊt b¸n

Gi¸ thµnh SP SX hoµn thµnh

KKÕt chuyÓn tån

cuèi kú

19

KÕ­to¸n­gi¸­vèn­hµng­b¸nKÕ­to¸n­gi¸­vèn­hµng­b¸n Ph ¬ng ph¸p x¸c ®Þnh gi¸ vèn hµng b¸nPh ¬ng ph¸p x¸c ®Þnh gi¸ vèn hµng b¸n

1. X¸c ®Þnh trÞ gi¸ vèn thùc tÕ cña hµng xuÊt 1. X¸c ®Þnh trÞ gi¸ vèn thùc tÕ cña hµng xuÊt ®Ó b¸n:®Ó b¸n:

­­­­®èi­víi­DNSX:®èi­víi­DNSX:­TrÞ­gi¸­vèn­cña­hµng­­TrÞ­gi¸­vèn­cña­hµng­xuÊt­khoxuÊt­kho­®Ó­b¸n­hoÆc­­®Ó­b¸n­hoÆc­thµnh­phÈm­hoµn­thµnh­thµnh­phÈm­hoµn­thµnh­kh«ng­nhËp­kho­®­a­b¸n­ngaykh«ng­nhËp­kho­®­a­b¸n­ngay­chÝnh­­chÝnh­lµ­gi¸­thµnh­san­xuÊt­thùc­tÕ­cña­thµnh­phÈm­xuÊt­kho­hoÆc­lµ­gi¸­thµnh­san­xuÊt­thùc­tÕ­cña­thµnh­phÈm­xuÊt­kho­hoÆc­gi¸­thµnh­san­xuÊt­thùc­tÕ­cña­thµnh­phÈm­hoµn­thµnh­(ph­gi¸­thµnh­san­xuÊt­thùc­tÕ­cña­thµnh­phÈm­hoµn­thµnh­(ph­¬ng­ph¸p­x¸c­®Þnh­®·­nªu­ë­phÇn­®¸nh­gi¸­thµnh­phÈm).¬ng­ph¸p­x¸c­®Þnh­®·­nªu­ë­phÇn­®¸nh­gi¸­thµnh­phÈm).­­­­®èi­víi­doanh­nghiÖp­th­¬ng­m¹i:®èi­víi­doanh­nghiÖp­th­¬ng­m¹i:­TrÞ­gi¸­vèn­cña­hµng­xuÊt­­TrÞ­gi¸­vèn­cña­hµng­xuÊt­kho­®Ó­b¸n­bao­gåm:­trÞ­gi¸­mua­thùc­tÕ­cña­hµng­xuÊt­kho­kho­®Ó­b¸n­bao­gåm:­trÞ­gi¸­mua­thùc­tÕ­cña­hµng­xuÊt­kho­®Ó­b¸n­vµ­chi­phÝ­mua­hµng­ph©n­bæ­cho­sè­hµng­®·­b¸n.®Ó­b¸n­vµ­chi­phÝ­mua­hµng­ph©n­bæ­cho­sè­hµng­®·­b¸n.Trong ®ãTrong ®ã:­:­­­­­-­-­TrÞ­gi¸­mua­thùc­tÕ­cña­hµng­xuÊt­kho­®Ó­b¸nTrÞ­gi¸­mua­thùc­tÕ­cña­hµng­xuÊt­kho­®Ó­b¸n­®­îc­x¸c­­®­îc­x¸c­®Þnh­theo­mét­trong­c¸c­ph­¬ng­ph¸p­tÝnh­trÞ­gi¸­hµng­tån­®Þnh­theo­mét­trong­c¸c­ph­¬ng­ph¸p­tÝnh­trÞ­gi¸­hµng­tån­kho­(nªu­trªn).kho­(nªu­trªn).­­­­-­-­Chi­phÝ­mua­hµng­ph©n­bæ­cho­sè­hµng­®·­b¸nChi­phÝ­mua­hµng­ph©n­bæ­cho­sè­hµng­®·­b¸n:­Do­chi­:­Do­chi­phÝ­mua­hµng­liªn­quan­®Õn­nhiÒu­chñng­lo¹i­hµng­hãa,­liªn­phÝ­mua­hµng­liªn­quan­®Õn­nhiÒu­chñng­lo¹i­hµng­hãa,­liªn­quan­®Õn­khèi­l­îng­hµng­hãa­trong­kú­vµ­hµng­hãa­®Çu­kú,­quan­®Õn­khèi­l­îng­hµng­hãa­trong­kú­vµ­hµng­hãa­®Çu­kú,­cho­nªn­cÇn­ph©n­bæ­chi­phÝ­mua­hµng­cho­hµng­®·­b¸n­cho­nªn­cÇn­ph©n­bæ­chi­phÝ­mua­hµng­cho­hµng­®·­b¸n­trong­ki­vµ­hµng­tån­cuèi­kú.trong­ki­vµ­hµng­tån­cuèi­kú.Copyright­Bé­m«n­KTDN­-­Khoa­kÕ­to¸n­-­HVTC

20

Tiªu­chuÈn­ph©n­bæ­chi­phÝ­mua­hµng­®­îc­lùa­chän­lµ:­Tiªu­chuÈn­ph©n­bæ­chi­phÝ­mua­hµng­®­îc­lùa­chän­lµ:­+­Sè­l­îng.+­Sè­l­îng.+­Träng­l­îng.+­Träng­l­îng.+­TrÞ­gi¸­mua­thùc­tÕ­cña­hµng­hãa.+­TrÞ­gi¸­mua­thùc­tÕ­cña­hµng­hãa. ­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­C«ng­thøc:­(®·­nghiªn­cøu­ch­¬ng­3-Trang­

10)

L u ý:L u ý: ­“Hµng­hãa­tån­cuèi­kú­“bao­gåm­hµng­hãa­tån­­“Hµng­hãa­tån­cuèi­kú­“bao­gåm­hµng­hãa­tån­trong­kho;­hµng­hãa­®·­mua­nh­ng­cßn­®ang­®i­trªn­trong­kho;­hµng­hãa­®·­mua­nh­ng­cßn­®ang­®i­trªn­®­êng­vµ­hµng­hãa­göi­®i­b¸n­nh­ng­ch­a­®­îc­chÊp­®­êng­vµ­hµng­hãa­göi­®i­b¸n­nh­ng­ch­a­®­îc­chÊp­

nhËn.nhËn.

Copyright­Bé­m«n­KTDN­-­Khoa­kÕ­to¸n­-­HVTC

21

2. X¸c ®Þnh trÞ gi¸ vèn thùc tÕ cña hµng ®· b¸n:2. X¸c ®Þnh trÞ gi¸ vèn thùc tÕ cña hµng ®· b¸n: TrÞ­gi¸­vèn­ttÕ­cña­­­­­­Chi­phÝ­b¸n­hµng,­chi­phÝ­TrÞ­gi¸­vèn­ttÕ­cña­­­­­­Chi­phÝ­b¸n­hµng,­chi­phÝ­

QLDNQLDN= hµng xuÊt ®· b¸n + kÕt chuyÓn hoac ph©n bæ = hµng xuÊt ®· b¸n + kÕt chuyÓn hoac ph©n bæ

3. C¸c ph ¬ng thøc b¸n hµng:3. C¸c ph ¬ng thøc b¸n hµng: 3a/Ph­¬ng­thøc­göi­hµng:3a/Ph­¬ng­thøc­göi­hµng: + Göi hµng cho ng êi mua nh ng ch a ®ñ ®iÒu kiÖn ghi nhËn + Göi hµng cho ng êi mua nh ng ch a ®ñ ®iÒu kiÖn ghi nhËn

doanh thu (chuÈn mùc 14)doanh thu (chuÈn mùc 14) + Göi hµng cho ®¹i lý+ Göi hµng cho ®¹i lý 3b/Ph­¬ng­thøc­b¸n­hµng­trùc­tiÕp:(®ñ­®iÒu­kiÖn­ghi­3b/Ph­¬ng­thøc­b¸n­hµng­trùc­tiÕp:(®ñ­®iÒu­kiÖn­ghi­

nhËn­doanh­thu)nhËn­doanh­thu)­­­­­­­­­­­­­­+­B¸n­hµng­thu­tiÒn­ngay+­B¸n­hµng­thu­tiÒn­ngay­­­­­­­­­­­­­­+­B¸n­hµng­tra­chËm­(cho­ngõ¬i­mua­nî­nh­ng­kh«ng­+­B¸n­hµng­tra­chËm­(cho­ngõ¬i­mua­nî­nh­ng­kh«ng­

tÝnh­l·i)tÝnh­l·i)­­­­­­­­­­­­­­+­B¸n­hµng­tra­chËm,­tra­gãp­cã­tÝnh­l·i­tra­chËm,­tra­+­B¸n­hµng­tra­chËm,­tra­gãp­cã­tÝnh­l·i­tra­chËm,­tra­

gãpgãp­­­­­­­­­­­­­­+­B¸n­hµng­®æi­hµng+­B¸n­hµng­®æi­hµng­­­­­­­­­­­­­­+­Tra­l­¬ng,­th­ëng­cho­CNV­bµng­sp,­hµng­ho¸+­Tra­l­¬ng,­th­ëng­cho­CNV­bµng­sp,­hµng­ho¸­­­­­­­­­­­­­­+­Lµm­quµ­biÕu,­quµ­t¹ng+­Lµm­quµ­biÕu,­quµ­t¹ng­­­­­­­­­­­­­­+­Dïng­sp­chuyÓn­thµnh­TSC+­Dïng­sp­chuyÓn­thµnh­TSC®­®­phôc­vô­ho¹t­®éng­phôc­vô­ho¹t­®éng­

sxkdsxkd

22

Copyright­Bé­m«n­KTDN­-­Khoa­kÕ­to¸n­-­HVTC

KÕ­to¸n­gi¸­vèn­hµng­xuÊt­b¸n­cña­tõng­ph­¬ng­KÕ­to¸n­gi¸­vèn­hµng­xuÊt­b¸n­cña­tõng­ph­¬ng­thøc­b¸n­hµngthøc­b¸n­hµng

1. KÕ to¸n gi¸ vèn hµng xuÊt b¸n theo ph 1. KÕ to¸n gi¸ vèn hµng xuÊt b¸n theo ph ¬ng thøc göi hµng¬ng thøc göi hµng

•Néi­dung:­Néi­dung:­

•Trinh­tù­kÕ­to¸n­mét­sè­nghiÖp­vô­chñ­yÕu.

a)­®èi­víi­doanh­nghiÖp­kÕ­to¸n­hµng­tån­kho­theo­ph­¬ng­ph¸p­kª­khai­th­êng­xuyªn

b)­®èi­víi­doanh­nghiÖp­kÕ­to¸n­hµng­tån­kho­theo­ph­¬ng­ph¸p­kiÓm­kª­®Þnh­kú.

+­®èi­víi­DNSX­:

+­®èi­víi­DNTM:

(T­¬ng­tù,­xem­s¬­®å­slide18,­19­chØ­nghiÖp­vô­liªn­quan­®Õn­TK­157)

•TK­sö­dông­(TK­157)

23

Trinh­tù­kÕ­to¸n­gi¸­vèn­hµng­göi­hµngTrinh­tù­kÕ­to¸n­gi¸­vèn­hµng­göi­hµng

1.1. Doanh­nghiÖp­kÕ­to¸n­hµng­tån­kho­theo­ph­¬ng­ph¸p­Doanh­nghiÖp­kÕ­to¸n­hµng­tån­kho­theo­ph­¬ng­ph¸p­KKTXKKTXTK­154

Copyright­Bé­m«n­KTDN­-­Khoa­kÕ­to¸n­-­HVTC

TK­632

TK­157

(2a)-XuÊt göi b¸n; göi ®¹i

lý

(2b)-KÕt­chuyÓn­khi­hÇng­®·­b¸n

(1a)-XuÊt­x­ëng­(1a)-XuÊt­x­ëng­trùc­tiÕp­göi­b¸n,­trùc­tiÕp­göi­b¸n,­göi­®¹i­lýgöi­®¹i­lý

TK­155,156

133133

111,112,33

1...

(1b)Mua­chuyÓn­th¼ng­göi­

b¸n

24

VÝ­dô:VÝ­dô:­T¹i­doanh­nghiÖp­san­xuÊt­chuyªn­sx­mét­lo¹i­san­phÈm­A,­­T¹i­doanh­nghiÖp­san­xuÊt­chuyªn­sx­mét­lo¹i­san­phÈm­A,­kÕ­to¸n­hµng­tån­kho­theo­ph­¬ng­ph¸p­kÕ­to¸n­hµng­tån­kho­theo­ph­¬ng­ph¸p­kiÓm­kª­®Þnh­kúkiÓm­kª­®Þnh­kú,­tÝnh­,­tÝnh­trÞ­gi¸­vèn­hµng­tån­kho­theo­ph­¬ng­ph¸p­binh­qu©n­gia­trÞ­gi¸­vèn­hµng­tån­kho­theo­ph­¬ng­ph¸p­binh­qu©n­gia­quyÒn.­Trong­th¸ng­9/N­cã­tµi­liÖu­sau:­(®¬n­vÞ­1000®).quyÒn.­Trong­th¸ng­9/N­cã­tµi­liÖu­sau:­(®¬n­vÞ­1000®).

1.­Sè­d­­ngµy­1/9/N­cña­TK­155­lµ­800.0001.­Sè­d­­ngµy­1/9/N­cña­TK­155­lµ­800.0002.­Tæng­hîp­SPA­nhËp­kho­trong­th¸ng­9/N,­sè­l­îng:­1000­sp,­Tæng­2.­Tæng­hîp­SPA­nhËp­kho­trong­th¸ng­9/N,­sè­l­îng:­1000­sp,­Tæng­

gi¸­gi¸­thµnh­s©n­xuÊt­thùc­tÕ­lµ­2.700.000.gi¸­gi¸­thµnh­s©n­xuÊt­thùc­tÕ­lµ­2.700.000.3.­Theo­kÕt­qua­kiÓm­kª3.­Theo­kÕt­qua­kiÓm­kªChØ­tiªuChØ­tiªu Ngµy­1/9/NNgµy­1/9/N Ngµy­30/9/NNgµy­30/9/N-­SP­A­tån­kho­-­SP­A­tån­kho­ 400400 300300-­SP­A­göi­b¸n-­SP­A­göi­b¸n -- 5050

Yªu­cÇu:­TÝnh­to¸n­x¸c­®Þnh­GV­hµng­b¸n­vµ­®Þnh­khoan­kÕ­to¸n­Yªu­cÇu:­TÝnh­to¸n­x¸c­®Þnh­GV­hµng­b¸n­vµ­®Þnh­khoan­kÕ­to¸n­th¸ng­9/N.th¸ng­9/N.

• BIẾT RẰNG 50 SP GỬI BÁN THUỘC THỢP XUẤT KHO TRONG THÁNG NÀY

Copyright­Bé­m«n­KTDN­-­Khoa­kÕ­to¸n­-­HVTC

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Giai:Giai:+ Z­sxtt­®¬n­vÞ­binh­qu©n­cña­SP­A­+ Z­sxtt­®¬n­vÞ­binh­qu©n­cña­SP­A­

=800.000+2.700.000/400+1.000 =2.500 =800.000+2.700.000/400+1.000 =2.500 +­Z­sxtt­­cña­SP­A­tån­kho­cuèi­kú=300x2.500=750.000  +­Z­sxtt­­cña­SP­A­tån­kho­cuèi­kú=300x2.500=750.000  +­Z­sxtt­­cña­SP­A­göi­b¸n­ch­a­thanh­to¸n­cuèi­kú=­+­Z­sxtt­­cña­SP­A­göi­b¸n­ch­a­thanh­to¸n­cuèi­kú=­

50x2.500=125.000 50x2.500=125.000 +­Z­sxtt­­cña­cña­SP­A­®·­x¸c­®Þnh­tiªu­thô­trong­+­Z­sxtt­­cña­cña­SP­A­®·­x¸c­®Þnh­tiªu­thô­trong­

kú=800.000+2.700.000-750.000-­125.000=­2.625.000.kú=800.000+2.700.000-750.000-­125.000=­2.625.000.+­®Þnh­khoan­kÕ­to¸n+­®Þnh­khoan­kÕ­to¸n1)­§Çu­th¸ng­kÕt­chuyÓn­trÞ­gi¸­vèn­cña­TP­­tån­kho­®Çu­ki1)­§Çu­th¸ng­kÕt­chuyÓn­trÞ­gi¸­vèn­cña­TP­­tån­kho­®Çu­kiNî­TK­632:­800.000/Cã­TK­155:­800.000Nî­TK­632:­800.000/Cã­TK­155:­800.0002)­Phan­¸nh­gi¸­thµnh­san­xuÊt­thùc­tÕ­Thµnh­phÈm­nhËp­kho:2)­Phan­¸nh­gi¸­thµnh­san­xuÊt­thùc­tÕ­Thµnh­phÈm­nhËp­kho:Nî­TK­632:­2.700.000/Cã­TK­631:­2.700.000Nî­TK­632:­2.700.000/Cã­TK­631:­2.700.0003)­Cuèi­th¸ng,­kÕt­chuyÓn­gi¸­thµnh­san­xuÊt­thùc­tÕ­cña­SP­A­3)­Cuèi­th¸ng,­kÕt­chuyÓn­gi¸­thµnh­san­xuÊt­thùc­tÕ­cña­SP­A­

tån­kho­cuèi­th¸ng:­Nî­TK­155:­750.000/Cã­TK­632:­750.000tån­kho­cuèi­th¸ng:­Nî­TK­155:­750.000/Cã­TK­632:­750.0004)­Cuèi­th¸ng,­kÕt­chuyÓn­trÞ­gi¸­vèn­thùc­tÕ­cña­hµng­göi­b¸n­ch­4)­Cuèi­th¸ng,­kÕt­chuyÓn­trÞ­gi¸­vèn­thùc­tÕ­cña­hµng­göi­b¸n­ch­

a­®­îc­tiªu­thô:­Nî­TK­157:­125.000/Cã­TK­632:­125.000a­®­îc­tiªu­thô:­Nî­TK­157:­125.000/Cã­TK­632:­125.0005)­Cuèi­th¸ng,­kÕt­chuyÓn­gi¸­vèn­hµng­b¸n­®Ó­x¸c­®Þnh­kÕt­qua­5)­Cuèi­th¸ng,­kÕt­chuyÓn­gi¸­vèn­hµng­b¸n­®Ó­x¸c­®Þnh­kÕt­qua­Nî­TK­911:­2.625.000/Cã­TK­632:­2.625.000Nî­TK­911:­2.625.000/Cã­TK­632:­2.625.000

Copyright­Bé­m«n­KTDN­-­Khoa­kÕ­to¸n­-­HVTC

26

2. KÕ to¸n gi¸ vèn hµng xuÊt b¸n theo ph ¬ng2. KÕ to¸n gi¸ vèn hµng xuÊt b¸n theo ph ¬ngthøc b¸n hµng trùc tiÕp.thøc b¸n hµng trùc tiÕp.

• Néi­dung:­• TK­sö­dông­(TK­632)­­­­(Ch­¬ng­7-­trang­16­­­­­­­­­­­­­­­­­­­

+­KÕt­cÊu­theo­ph­¬ng­ph¸p­kª­khai­th­êng­xuyªn.+­KÕt­cÊu­theo­ph­¬ng­ph¸p­kiÓm­kª­®Þnh­kú.

• Tr×nh­tù­kÕ­to¸n­mét­sè­nghiÖp­vô­chñ­yÕu.a)­®èi­víi­doanh­nghiÖp­kÕ­to¸n­hµng­tån­kho­theo­ph­¬ng­ph¸p­kª­khai­th­êng­xuyªnb)­®èi­víi­doanh­nghiÖp­kÕ­to¸n­hµng­tån­kho­theo­ph­¬ng­ph¸p­kiÓm­kª­®Þnh­kú.(T­¬ng­tù,­xem­slide­18,­19-­chØ­nghiÖp­vô­liªn­quan­trùc­tiÕp­®Õn­TK­632)./.

Copyright­Bé­m«n­KTDN­-­Khoa­kÕ­to¸n­-­HVTC

27

+­Gi¸­vèn­ thùc­ tÕ­cña­san­phÈm­ -­hµng­hãa­xuÊt­®·­b¸n,­lao­vô,­dÞch­vô­®·­tiªu­thô­trong­kú.

+Chi­phÝ­nguyªn­vËt­liÖu,­chi­phÝ­nh©n­c«ng­v­ît­trªn­møc­ binh­ th­êng­ vµ­ chi­ phÝ­ san­ xuÊt­ chung­ cè­®Þnh­kh«ng­ph©n­bæ­kh«ng­®­îc­tÝnh­vµo­gi¸­trÞ­hµng­ tån­kho­mµ­phai­ tÝnh­vµo­gi¸­vèn­hµng­b¸n­trong­kú.

+C¸c­ khoan­ hao­ hôt,­mÊt­m¸t­ cña­ hµng­ tån­ kho­ sau­khi­ trõ­ phÇn­ båi­ th­êng­ do­ tr¸ch­ nhiÖm­ c¸­ nh©n­g©y­ra.

+Chi­phÝ­x©y­dùng,­tù­chÕ­tµi­san­cè­®Þnh­trªn­møc­binh­th­êng­kh«ng­®­îc­tÝnh­vµo­NGTSC®­x©y­dùng,­tù­chÕ­hoµn­thµnh.

+Chªnh­lÖch­gi­a­møc­dù­phßng­giam­gi¸­hµng­tån­kho­phai­ lËp­ cuèi­ nam­ nay­ lín­ h¬n­ khoan­ ®·­ lËp­ dù­phßng­cuèi­nam­tr­íc.

+Sè­khÊu­hao­B®s®t­­trÝch­trong­kú+Chi­phÝ­liªn­quan­®Õn­cho­thuª­B®S®t­+Chi­phÝ­söa­ch­a­n©ng­cÊp,­cai­t¹o­B®S®t­­kh«ng­®ñ­

®iÒu­kiÖn­tÝnh­vµo­NG­B®S®t­­­­­­­­­­­­+GTCL­­vµ­c¸c­chi­phÝ­b¸n,­thanh­lý­B®S®t­­

trong­kú­

+Hoµn­nhËp­sè­chªnh­ lÖch­dù­phßng­giam­gi¸­hµng­tån­kho­cuèi­n¨m­tr­íc­ lín­h¬n­ møc­ cÇn­ lËp­ cuèi­n¨m­nay.

+KÕt­ chuyÓn­ gi¸­ vèn­ thùc­tÕ­cña­san­phÈm­-­hµng­hãa,­dÞch­vô­®·­tiªu­thô­trong­ kú­ ®Ó­ x¸c­ ®Þnh­kÕt­qua.

+Gi¸­vèn­thùc­tÕ­cña­TP-HH­®·­ b¸n­ bÞ­ ng­êi­ mua­ tra­l¹i

+KÕt­ chuyÓn­ toµn­ bé­ chi­phÝ­ kinh­ doanh­ B®S®t­­trong­ kú­ ®Ó­ x¸c­ ®Þnh­kÕt­qua.

TK­632(KKTX)

28

Trinh­tù­kÕ­to¸n­gi¸­vèn­hµng­xuÊt­b¸n­trùc­Trinh­tù­kÕ­to¸n­gi¸­vèn­hµng­xuÊt­b¸n­trùc­tiÕptiÕp

1.1. Doanh­nghiÖp­kÕ­to¸n­hµng­tån­kho­theo­ph­¬ng­ph¸p­Doanh­nghiÖp­kÕ­to¸n­hµng­tån­kho­theo­ph­¬ng­ph¸p­KKTXKKTXTK­154

(1a)-SX hoµn thµnh vµ xuÊt kho b¸n th¼ng

(4)-NhËp kho hµng ®· b¸n

bÞ tra l¹i (kÓ ca hµng

®· b¸n tõ kú tr íc)

TK­632

TK­155,156

TK­1381

(2a)-XuÊt kho b¸n trùc

tiÕp

(1b)-NhËp kho TP

(5a)-KK thõa (5b)-KK thiÕu

641,222(811)641,222(811)

(3)quang­c¸o,­gãp­vèn­LD...

111,112,33

1... 133

3381

(1c

)

29

KÕ­to¸n­doanh­thu­b¸n­hµngKÕ­to¸n­doanh­thu­b¸n­hµng

KÕ­to¸n­c¸c­kho¶n­gi¶m­trõ­doanh­thuKÕ­to¸n­c¸c­kho¶n­gi¶m­trõ­doanh­thu

7.3­KÕ­to¸n­doanh­thu­b¸n­hµng­&­c¸c­kho¶n­7.3­KÕ­to¸n­doanh­thu­b¸n­hµng­&­c¸c­kho¶n­gi¶m­trgi¶m­trõõ­doanh­thu­b¸n­hµng­doanh­thu­b¸n­hµng

Copyright­Bé­m«n­KTDN­-­Khoa­kÕ­to¸n­-­HVTC

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KÕ­to¸n­doanh­thu­b¸n­hµngKÕ­to¸n­doanh­thu­b¸n­hµng Kh¸i­niÖm­doanh­thu­vµ­c¸c­lo¹i­doanh­thuKh¸i­niÖm­doanh­thu­vµ­c¸c­lo¹i­doanh­thu

Nguyªn­ t¾c­ X§­ doanh­ thu­ vµ­ mét­ sè­ quy­Nguyªn­ t¾c­ X§­ doanh­ thu­ vµ­ mét­ sè­ quy­®Þnh­h¹ch­to¸n­DT®Þnh­h¹ch­to¸n­DT

Chøng­ tõ­ kÕ­ to¸n­ vµ­ tµi­ kho¶n­ ph¶i­ ¸nh­Chøng­ tõ­ kÕ­ to¸n­ vµ­ tµi­ kho¶n­ ph¶i­ ¸nh­doanh­thudoanh­thu

Tr×nh­ tõ­ kÕ­ to¸n­ mét­ sè­ nghiÖp­ vô­ doanh­Tr×nh­ tõ­ kÕ­ to¸n­ mét­ sè­ nghiÖp­ vô­ doanh­thu­b¸n­hµngthu­b¸n­hµng

Copyright­Bé­m«n­KTDN­-­Khoa­kÕ­to¸n­-­HVTC

31

Kh¸i niÖm - ®iÒu kiÖn ghi nhËn DT:Kh¸i niÖm - ®iÒu kiÖn ghi nhËn DT:++ Doanh­thu­lµ­tæng­c¸c­lîi­Ých­kinh­tÕ­doanh­Doanh­thu­lµ­tæng­c¸c­lîi­Ých­kinh­tÕ­doanh­

nghiÖp­thu­®­îc­trong­ky­h¹ch­to¸n,­ph¸t­sinh­nghiÖp­thu­®­îc­trong­ky­h¹ch­to¸n,­ph¸t­sinh­tõ­ho¹t­®éng­SXKD­th«ng­th­êng­cña­doanh­tõ­ho¹t­®éng­SXKD­th«ng­th­êng­cña­doanh­nghiÖp­gãp­phÇn­lµm­tang­vèn­chñ­së­h­u.­­nghiÖp­gãp­phÇn­lµm­tang­vèn­chñ­së­h­u.­­(c/m­14-trang1(c/m­14-trang1

++ Doanh­thu­®­îc­x¸c­®Þnh­b»ng­gi¸­trÞ­hîp­lÝ­Doanh­thu­®­îc­x¸c­®Þnh­b»ng­gi¸­trÞ­hîp­lÝ­cña­c¸c­khoan­®·­thu­hoÆc­sÏ­thu­®­îc­sau­khi­cña­c¸c­khoan­®·­thu­hoÆc­sÏ­thu­®­îc­sau­khi­trõ­®i­c¸c­khoan­chiÕt­khÊu­th­¬ng­m¹i,­giam­trõ­®i­c¸c­khoan­chiÕt­khÊu­th­¬ng­m¹i,­giam­gi¸­hµng­b¸n­vµ­gi¸­trÞ­hµng­b¸n­bÞ­tra­l¹i.gi¸­hµng­b¸n­vµ­gi¸­trÞ­hµng­b¸n­bÞ­tra­l¹i.

++ C¸c­lo¹i­doanh­thu:­Doanh­thu­tïy­theo­tõng­C¸c­lo¹i­doanh­thu:­Doanh­thu­tïy­theo­tõng­lo¹i­hinh­SXKD­vµ­bao­gåm:lo¹i­hinh­SXKD­vµ­bao­gåm:- Doanh­thu­b¸n­hµngDoanh­thu­b¸n­hµng- Doanh­thu­cung­cÊp­dÞch­vô­Doanh­thu­cung­cÊp­dÞch­vô­- Doanh­thu­tõ­tiÒn­l·i,­tiÒn­ban­quyÒn,­cæ­Doanh­thu­tõ­tiÒn­l·i,­tiÒn­ban­quyÒn,­cæ­

tøc­vµ­lîi­tøc­®­îc­chiatøc­vµ­lîi­tøc­®­îc­chia+Ngoµi­ra­cßn­c¸c­khoan­thu­nhËp­kh¸c.+Ngoµi­ra­cßn­c¸c­khoan­thu­nhËp­kh¸c.

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Nguyªn­t¾c­x¸c­®Þnh­doanh­thu:Nguyªn­t¾c­x¸c­®Þnh­doanh­thu:

1)­Doanh­thu­chØ­®­îc­ghi­nhËn­khi­tháa­m·n­1)­Doanh­thu­chØ­®­îc­ghi­nhËn­khi­tháa­m·n­c¸c­®iÒu­kiÖn­ghi­nhËn­cho­doanh­thu­b¸n­c¸c­®iÒu­kiÖn­ghi­nhËn­cho­doanh­thu­b¸n­hµng,­doanh­thu­cung­cÊp­dÞch­vô,­doanh­thu­hµng,­doanh­thu­cung­cÊp­dÞch­vô,­doanh­thu­tiÒn­l·i,­tiÒn­ban­quyÒn,­cæ­tøc­vµ­lîi­nhuËn­®­tiÒn­l·i,­tiÒn­ban­quyÒn,­cæ­tøc­vµ­lîi­nhuËn­®­îc­chia­®­îc­quy­®Þnh­t¹i­chuÈn­mùc­"Doanh­îc­chia­®­îc­quy­®Þnh­t¹i­chuÈn­mùc­"Doanh­thu­vµ­thu­nhËp­kh¸c”,­nÕu­kh«ng­tháa­m·n­thu­vµ­thu­nhËp­kh¸c”,­nÕu­kh«ng­tháa­m·n­c¸c­®iÒu­kiÖn­thi­kh«ng­h¹ch­to¸n­vµo­doanh­c¸c­®iÒu­kiÖn­thi­kh«ng­h¹ch­to¸n­vµo­doanh­thu.thu.

2)­Doanh­thu­vµ­chi­phÝ­liªn­quan­®Õn­cïng­2)­Doanh­thu­vµ­chi­phÝ­liªn­quan­®Õn­cïng­mét­giao­dÞch­phai­®­îc­ghi­nhËn­®ång­thêi­mét­giao­dÞch­phai­®­îc­ghi­nhËn­®ång­thêi­theo­nguyªn­t¾c­phï­hîp­vµ­theo­nam­tµi­theo­nguyªn­t¾c­phï­hîp­vµ­theo­nam­tµi­chÝnh.chÝnh.

33

3)­Tr­êng­hîp­hµng­hãa­hoÆc­dÞch­vô­trao­®æi­3)­Tr­êng­hîp­hµng­hãa­hoÆc­dÞch­vô­trao­®æi­lÊy­ hµng­ hãa­ hoÆc­ dÞch­ vô­ t­¬ng­ tù­ vÒ­ ban­lÊy­ hµng­ hãa­ hoÆc­ dÞch­ vô­ t­¬ng­ tù­ vÒ­ ban­chÊt­thi­kh«ng­®­îc­ghi­nhËn­lµ­doanh­thu.chÊt­thi­kh«ng­®­îc­ghi­nhËn­lµ­doanh­thu.

4)­Phai­ theo­dâi­ chi­ tiÕt­ tõng­ lo¹i­ doanh­ thu,­4)­Phai­ theo­dâi­ chi­ tiÕt­ tõng­ lo¹i­ doanh­ thu,­doanh­ thu­ tõng­mÆt­hµng­ngµnh­hµng,­ tõng­doanh­ thu­ tõng­mÆt­hµng­ngµnh­hµng,­ tõng­san­phÈm,...­theo­dâi­chi­tiÕt­tõng­khoan­giam­san­phÈm,...­theo­dâi­chi­tiÕt­tõng­khoan­giam­trõ­doanh­thu,­®Ó­x¸c­®Þnh­doanh­thu­thuÇn­trõ­doanh­thu,­®Ó­x¸c­®Þnh­doanh­thu­thuÇn­cña­ tõng­ lo¹i­ doanh­ thu,­ chi­ tiÕt­ tõng­ mÆt­cña­ tõng­ lo¹i­ doanh­ thu,­ chi­ tiÕt­ tõng­ mÆt­hµng,­tõng­san­phÈm...­®Ó­phôc­vô­cho­cung­hµng,­tõng­san­phÈm...­®Ó­phôc­vô­cho­cung­cÊp­ th«ng­ tin­ kÕ­ to¸n­ ®Ó­ quan­ trÞ­ doanh­cÊp­ th«ng­ tin­ kÕ­ to¸n­ ®Ó­ quan­ trÞ­ doanh­nghiÖp­vµ­lËp­B¸o­c¸o­tµi­chÝnh.nghiÖp­vµ­lËp­B¸o­c¸o­tµi­chÝnh.

34

Nguyªn t¾c x¸c ®Þnh DT ®èi víi mét sè tr êng Nguyªn t¾c x¸c ®Þnh DT ®èi víi mét sè tr êng hîp cô thÓ:hîp cô thÓ:

­­­­­­­­-­Doanh­thu­tra­gãp­=­doanh­thu­b¸n­mét­lÇn­kh«ng­bao­gåm­-­Doanh­thu­tra­gãp­=­doanh­thu­b¸n­mét­lÇn­kh«ng­bao­gåm­l·i­tra­chËm.l·i­tra­chËm.

­­­­­­­­­­-Doanh­thu­hµng­trao­®æi­=­gi¸­b¸n­t¹i­thêi­®iÓm­trao­®æi-Doanh­thu­hµng­trao­®æi­=­gi¸­b¸n­t¹i­thêi­®iÓm­trao­®æi­­­­­­­­­­-Doanh­thu­ho¹t­®éng­nhËn­tr­íc­=­Tæng­tiÒn­nhËn­tr­íc/­sè­kú­-Doanh­thu­ho¹t­®éng­nhËn­tr­íc­=­Tæng­tiÒn­nhËn­tr­íc/­sè­kú­

nhËn­tr­íc.nhËn­tr­íc.­­­­­­­­­­-Doanh­thu­®¹i­lý­=­hoa­hång­®­îc­h­ëng.-Doanh­thu­®¹i­lý­=­hoa­hång­®­îc­h­ëng.­­­­­­­­­­-Doanh­thu­gia­c«ng­=­gi¸­gia­c«ng.-Doanh­thu­gia­c«ng­=­gi¸­gia­c«ng.

­­­­-Doanh­thu­san­phÈm­giao­kho¸n­lµ­sè­tiÒn­phai­thu­ghi­trªn­hîp­®ång.-Doanh­thu­san­phÈm­giao­kho¸n­lµ­sè­tiÒn­phai­thu­ghi­trªn­hîp­®ång.

­­­­-Doanh­thu­tÝn­dông­=­l·i­cho­vay­®Õn­h¹n­phai­thu.-Doanh­thu­tÝn­dông­=­l·i­cho­vay­®Õn­h¹n­phai­thu.

­­­­-Doanh­thu­bao­hiÓm­=­phÝ­bao­hiÓm.-Doanh­thu­bao­hiÓm­=­phÝ­bao­hiÓm.

­­­­-Doanh­thu­c«ng­trinh­x©y­l¾p­nhiÒu­nam­=­gi¸­trÞ­øng­víi­khèi­l­îng-Doanh­thu­c«ng­trinh­x©y­l¾p­nhiÒu­nam­=­gi¸­trÞ­øng­víi­khèi­l­îng

­­­­­­hoµn­thµnh­trong­nam­®­îc­ng­êi­giao­thÇu­chÊp­nhËn­thanh­to¸n.hoµn­thµnh­trong­nam­®­îc­ng­êi­giao­thÇu­chÊp­nhËn­thanh­to¸n.

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Chøng tõ kÕ to¸n vµ tµi khoan phan Chøng tõ kÕ to¸n vµ tµi khoan phan ¸nh:¸nh:

+ + Chøng tõ kÕ toµn ® îc sö dôngChøng tõ kÕ toµn ® îc sö dông ®Ó kÕ to¸n doanh ®Ó kÕ to¸n doanh thu vµ c¸c khoan giam trÞ doanh thu b¸n hµng bao thu vµ c¸c khoan giam trÞ doanh thu b¸n hµng bao gåm:gåm:- Hãa ®¬n GTGT (mÉu 01-GTKT)- Hãa ®¬n GTGT (mÉu 01-GTKT)- Hãa ®¬n b¸n hµng (mÉu 02 - GTTT)- Hãa ®¬n b¸n hµng (mÉu 02 - GTTT)- Bang thanh to¸n hµng ®¹i lÝ, kÝ göi (mÉu 14-BH)- Bang thanh to¸n hµng ®¹i lÝ, kÝ göi (mÉu 14-BH)- ThÎ quÇy hµng (mÉu 15-BH)- ThÎ quÇy hµng (mÉu 15-BH)- C¸c chøng tõ thanh to¸n (phiÕu thu, sÐc chuyÓn - C¸c chøng tõ thanh to¸n (phiÕu thu, sÐc chuyÓn

khoan, sÐc thanh to¸n, ñy nhiÖm thu, giÊy b¸o khoan, sÐc thanh to¸n, ñy nhiÖm thu, giÊy b¸o cã NH, bang sao kª cña NH...)cã NH, bang sao kª cña NH...)

- Tê khai thuÕ GTGT (mÉu 07A/GTGT)- Tê khai thuÕ GTGT (mÉu 07A/GTGT)- Chøng tõ kÕ to¸n liªn quan kh¸c nh phiÕu nhËp - Chøng tõ kÕ to¸n liªn quan kh¸c nh phiÕu nhËp

kho hµng tra l¹i...kho hµng tra l¹i...

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++ ®Ó­kÕ­to¸n­doanh­thu­b¸n­hµng­vµ­®Ó­kÕ­to¸n­doanh­thu­b¸n­hµng­vµ­cung­cÊp­dÞch­vô,­kÕ­to¸n­sö­dông­TK:cung­cÊp­dÞch­vô,­kÕ­to¸n­sö­dông­TK:-­TK­511­-­DTBH­vµ­cung­cÊp­dÞch­vô-­TK­511­-­DTBH­vµ­cung­cÊp­dÞch­vô-­TK­512­-­Doanh­thu­néi­bé-­TK­512­-­Doanh­thu­néi­bé-­TK­3331­-­ThuÕ­GTGT­phai­nép-­TK­3331­-­ThuÕ­GTGT­phai­nép-­TK­3387­-­Doanh­thu­ch­a­thùc­hiÖn­-­TK­3387­-­Doanh­thu­ch­a­thùc­hiÖn­vµ­c¸c­TK­liªn­quan­vµ­c¸c­TK­liªn­quan­kh¸c(TK111,112,131,­632,...)kh¸c(TK111,112,131,­632,...)

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+ TK 511 cã 5 TK cÊp II:­-­TK­5111­-­Doanh­thu­b¸n­hµng­

hãa­-­TK­5112­-­Doanh­thu­b¸n­thµnh­

phÈm­-­TK­5113­-­Doanh­thu­cung­cÊp­DV­­-­TK­5114­-­Doanh­thu­trî­cÊp,­trî­

gi¸­­-­TK­5117­–­DThu­B®S®t­-­TK­5117­–­DThu­B®S®t­

+ + KÕt­cÊu­vµ­néi­dung­phan­¸nh­cña­TK­511-Doanh­thu­KÕt­cÊu­vµ­néi­dung­phan­¸nh­cña­TK­511-Doanh­thu­b¸n­hµng­vµ­cung­cÊp­d/vô:b¸n­hµng­vµ­cung­cÊp­d/vô:

_­ThuÕ­tiªu­thô­®Æc­biÖt­hoÆc­_­ThuÕ­tiªu­thô­®Æc­biÖt­hoÆc­thuÕ­xuÊt­khÈu­vµ­thuÕ­GTGT­thuÕ­xuÊt­khÈu­vµ­thuÕ­GTGT­tÝnh­theo­ph­¬ng­ph¸p­trùc­tiÕp­tÝnh­theo­ph­¬ng­ph¸p­trùc­tiÕp­phai­nép­tÝnh­trªn­doanh­thu­b¸n­phai­nép­tÝnh­trªn­doanh­thu­b¸n­hµng­thùc­tÕ­cña­doanh­nghiÖp­hµng­thùc­tÕ­cña­doanh­nghiÖp­trong­kú.trong­kú._C¸c­khoan­ghi­giam­Doanh­thu­_C¸c­khoan­ghi­giam­Doanh­thu­b¸n­hµng­vµ­cung­cÊp­dÞch­b¸n­hµng­vµ­cung­cÊp­dÞch­vô(giam­gi¸­hµng­b¸n,­DT­hµng­®·­vô(giam­gi¸­hµng­b¸n,­DT­hµng­®·­bÞ­tra­l¹i­vµ­chiÕt­khÊu­th­¬ng­bÞ­tra­l¹i­vµ­chiÕt­khÊu­th­¬ng­m¹i­).m¹i­)._­KÕt­chuyÓn­doanh­thu­b¸n­hµng­_­KÕt­chuyÓn­doanh­thu­b¸n­hµng­vµ­ccÊp­dÞch­vô­thuÇn,­vµ­ccÊp­dÞch­vô­thuÇn,­Dthu­BDthu­B®SS­­sang­tµi­khoan­911­®Ó­x¸c­®Þnh­sang­tµi­khoan­911­®Ó­x¸c­®Þnh­kÕt­qua­kinh­doanhkÕt­qua­kinh­doanh..

-­Doanh­thu­b¸n­-­Doanh­thu­b¸n­san­phÈm,­san­phÈm,­hµng­hãa­vµ­hµng­hãa­vµ­cung­cÊp­dÞch­cung­cÊp­dÞch­vô,­­vô,­­DTB®SDTB®S­cña­­cña­doanh­nghiÖp­doanh­nghiÖp­thùc­hiÖn­thùc­hiÖn­trong­kú­h¹ch­trong­kú­h¹ch­to¸n.to¸n.

Tµi­khoan­511,­Tµi­khoan­511,­kh«ng­cã­sè­d­kh«ng­cã­sè­d­

TK­511­–­Doanh­thu­b¸n­hµng­vµ­cung­cÊp­dÞch­

vô

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KÕt­cÊu­vµ­néi­dung­phan­¸nh­cña­TK­512­–­Doanh­thu­néi­béTµi­khoan­nµy­dïng­®Ó­phan­¸nh­doanh­thu­cña­sè­san­phÈm,­hµng­hãa,­dÞch­vô,­lao­vô­tiªu­thô­trong­néi­bé­gi­a­c¸c­®¬n­vÞ­trùc­thuéc­trong­cïng­mét­c«ng­ty,­tæng­c«ng­ty­(Kh«ng­thuéc­m«­hinh­Tæng­c«ng­ty),­...­h¹ch­to¸n­toµn­ngµnh.

+ TK 512 bao gåm 3 TK cÊp 2:­-­TK­5121­-­Doanh­thu­b¸n­hµng­hãa­-­TK­5122­-­Doanh­thu­b¸n­thµnh­phÈm­-­TK­5123­-­Doanh­thu­cung­cÊp­dÞch­vô­-­KÕt­cÊu­vµ­néi­dung­phan­¸nh­cña­TK­512­

còng­t­¬ng­tù­nh­­TK­511.

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KÕt­cÊu­vµ­néi­dung­phan­¸nh­cña­TK­3331­–­ThuÕ­GTGT­KÕt­cÊu­vµ­néi­dung­phan­¸nh­cña­TK­3331­–­ThuÕ­GTGT­phaI­nép­(TK­33311-®Çu­ra).­TK­nµy­¸p­dông­chung­cho­®èi­phaI­nép­(TK­33311-®Çu­ra).­TK­nµy­¸p­dông­chung­cho­®èi­t­îng­nép­thuÕ­GTGT­theo­ph­¬ng­ph¸p­khÊu­trõ­thuÕ­vµ­®èi­t­t­îng­nép­thuÕ­GTGT­theo­ph­¬ng­ph¸p­khÊu­trõ­thuÕ­vµ­®èi­t­îng­nép­thuÕ­GTGT­theo­ph­¬ng­ph¸p­trùc­tiÕp.îng­nép­thuÕ­GTGT­theo­ph­¬ng­ph¸p­trùc­tiÕp.

+Sè­thuÕ­GTGT­®Çu­vµo­®·­+Sè­thuÕ­GTGT­®Çu­vµo­®·­khÊu­trõkhÊu­trõ+Sè­thuÕ­GTGT­®­îc­giam­trõ­+Sè­thuÕ­GTGT­®­îc­giam­trõ­vµo­sè­thuÕ­GTGT­ph©i­nép.vµo­sè­thuÕ­GTGT­ph©i­nép.+­Sè­thuÕ­GTGT­cña­hµng­®·­+­Sè­thuÕ­GTGT­cña­hµng­®·­b¸n­bÞ­tra­l¹i.b¸n­bÞ­tra­l¹i.+Sè­thuÕ­GTGT­®·­nép­vµo­+Sè­thuÕ­GTGT­®·­nép­vµo­ng©n­s¸ch­nhµ­n­ícng©n­s¸ch­nhµ­n­íc

+­Sè­thuÕ­GTGT­®Çu­ra­phai­nép­+­Sè­thuÕ­GTGT­®Çu­ra­phai­nép­cña­hµng­hãa,­dÞch­vô­®·­tiªu­thôcña­hµng­hãa,­dÞch­vô­®·­tiªu­thô+­Sè­thuÕ­GTGT­®Çu­ra­phai­nép­+­Sè­thuÕ­GTGT­®Çu­ra­phai­nép­cña­hµng­hãa,­dÞch­vô­dïng­®Ó­cña­hµng­hãa,­dÞch­vô­dïng­®Ó­trao­®æi,­trao­®æi,­ biÕu­tÆng,­sö­dông­biÕu­tÆng,­sö­dông­néi­bé.néi­bé.+Sè­thuÕ­GTGT­phai­nép­cña­doanh­+Sè­thuÕ­GTGT­phai­nép­cña­doanh­thu­ho¹t­®éng­tµi­chÝnh,­ho¹t­®éng­thu­ho¹t­®éng­tµi­chÝnh,­ho¹t­®éng­

kh¸c.kh¸c.+­Sè­thuÕ­GTGT­phai­nép­cña­hµng­+­Sè­thuÕ­GTGT­phai­nép­cña­hµng­hãa­nhËp­khÈu­.hãa­nhËp­khÈu­.

-­Sè­d­­cã:­Sè­thuÕ­GTGT­cßn­phai­nép.-­Sè­d­­cã:­Sè­thuÕ­GTGT­cßn­phai­nép.

TK­3331­–­ThuÕ­VAT­®Çu­ra

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TK­3387­-­Doanh­thu­ch­a­thùc­hiÖn- Néi­dung: Doanh thu ch a thùc hiÖn bao gåm:+ Sè tiÒn nhËn tr íc nhiÒu nam vÒ cho thuª tµi san (cho thuª ho¹t ®éng); cho thuª B®s®t + Khoan chªnh lÖch gi a b¸n hµng tra chËm, tra gãp theo cam kÕt víi gi¸ b¸n tra ngay.+ Khoan l·i nhËn tr íc khi cho vay vèn hoÆc mua c¸c c«ng cô nî (tr¸i phiÕu, tÝn phiÕu, kú phiÕu...).+ Chªnh lÖch gi¸ b¸n lín h¬n GTCL cña TSC® b¸n råi thuª l¹i theo ph ¬ng thøc thuª tµi chÝnh+ Chªnh lÖch gi¸ b¸n lín h¬n gi¸ trÞ hîp lý cña TSC® b¸n råi thuª l¹i theo ph ¬ng thøc thuª ho¹t ®éng+ PhÇn thu nhËp kh¸c ho·n l¹i khi gãp vèn liªn doanh thµnh lËp c¬ së ®ång kiÓm so¸t cã gi¸ trÞ vèn gãp ® îc ®¸nh gi¸ lín h¬n gi¸ trÞ thùc tÕ vËt t , san phÈm hµng ho¸ hoÆc GTCL cña TSC® gãp vèn

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KÕt­cÊu­vµ­néi­dung­phan­¸nh­cña­TK­3387-Doanh­thu­ch­a­thùc­hiÖn

KÕt chuyÓn "Doanh thu ch a KÕt chuyÓn "Doanh thu ch a thùc hiÖn" sang TK 511 “ Doanh thùc hiÖn" sang TK 511 “ Doanh thu b¸n hµng vµ cung cÊp dÞch thu b¸n hµng vµ cung cÊp dÞch vô”, hoÆc TK 515 “ Doanh thu vô”, hoÆc TK 515 “ Doanh thu ho¹t ®éng tµi chÝnh” (tiÒn l·i, ho¹t ®éng tµi chÝnh” (tiÒn l·i, tiÒn ban quyÒn, cæ tøc vµ lîi tiÒn ban quyÒn, cæ tøc vµ lîi nhuËn ® îc chia).nhuËn ® îc chia).

Doanh thu ch a thùc Doanh thu ch a thùc hiÖn thùc tÕ ph¸t sinh.hiÖn thùc tÕ ph¸t sinh.

Sè d : Sè d : Doanh thu ch a thùc Doanh thu ch a thùc hiÖn cuèi kú kÕ to¸n.hiÖn cuèi kú kÕ to¸n.

TK­3387­–­DT­ch­a­thùc­hiÖn

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Chó­thÝch­nghiÖp­vô­s¬­®å­kÕ­to¸n­DT­­1)­Doanh­thu­tiÒn­ngay­­­2)­­DT­b¸n­hµng­tra­chËm­kh«ng­cã­l·i­­­3a)­DT­®æi­hµng­theo­gi¸­b¸n­­­3b)­VËt­t­,­hµng­ho¸­nhËp­kho­­­4)­B¸n­hµng­qua­®¹i­lý,­khi­®¹i­lý­t/to¸n­­­5a)­DT­b¸n­hµng­tra­gãp,­tra­chËm­cã­l·i­­­5b)­®Þnh­kú­thu­tiÒn­tra­gãp­­­5c)­®ång­thêi­kÕt­chuyÓn­DT­tiÒn­l·i­phï­hîp­­­6a)­CkhÊu­th­¬ng­m¹i,­giam­gi¸­hµng­b¸n,­DT­hµng­®·­b¸n­bÞ­tra­l¹i­céng­­­­­­­­­(+)­c¸c­khoan­VAT­t­¬ng­øng­lµm­giam­kháan­phai­thu­­­6b)­KÕt­chuyÓn­giam­trõ­DT­­­6c)­Gi¸­vèn­hµng­®·­b¸n­bÞ­tra­l¹i­nhËp­kho­­­7)­KÕt­chuyÓn­gi¸­vèn­®Ó­x¸c­®Þnh­kÕt­qña­­­8)ThuÕ­giam­trõ­vµo­DT­­­9)­KÕt­chuyÓn­DTT­­10)­Ng­êi­mua­thanh­to¸n­tiÒn­hµng­­11)ChiÕt­khÊu­thanh­to¸n­cho­ng­êi­mua­®­îc­h­ëng­

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Tr­êng­hîp­b¸n­hµng­qua­c¸c­®¹i­lý,­ký­göi­hµng1)­T¹i­bªn­giao­hµng­(chñ­hµng):­Khi­xuÊt­giao­hµng­cho­c¸c­®¹i­lý­hoÆc­®¬n­vÞ­nhËn­b¸n­hµng­ký­göi­thi­sè­hµng­nµy­vÉn­thuéc­quyÒn­së­h­u­cña­doanh­nghiÖp­(chñ­hµng)­cho­®Õn­khi­tiªu­thô.­Khi­sè­hµng­b¸n­®­îc,­chñ­hµng­sÏ­tra­cho­c¸c­®¹i­lÝ­mét­khoan­hoa­hång­tÝnh­theo­tØ­lÖ­phÇn­tram­(%)­trªn­gi¸­b¸n­(ho¹c­gi¸­thanh­to¸n)­cña­sè­hµng­®·­b¸n­®­îc.­Khoan­hoa­hång­nµy­h¹ch­to¸n­vµo­chi­phÝ­b¸n­hµng.­-­NÕu­c¸c­®¹i­lý,­thanh­to¸n­tiÒn­cho­doanh­nghiÖp­sau­khi­trõ­tiÒn­hoa­hång­®­îc­h­ëng,­can­cø­vµo­c¸c­chøng­tõ­thanh­to¸n,­kÕ­to¸n­ghi­sæ:Nî­TK­641­:­(TiÒn­hoa­hång­cho­®¹i­lÝ)Nî­TK­133:­theo­ho¸­®¬n­cña­®¹i­lý­ph¸t­hµnh(nÕu­cã­VAT)

­­­­­­Nî­TK­111,­112­:Sè­tiÒn­thùc­thu­­­­­­Nî­TK­131­­Sè­tiÒn­cßn­phai­thu

Cã­TK­511­:­(­Gi¸­b¸n­ch­a­thuÕ)Cã­TK­3331­-­ThuÕ­GTGT­®Çu­ra­

Mét­sè­chó­ý­vÒ­kÕ­to¸n­DThu:­

1/­NghiÖp­vô­(4)-­KÕ­to¸n­b¸n­hµng­qua­®¹i­lý

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-­NÕu­c¸c­®¹i­lý,­bªn­nhËn­b¸n­hµng­ký­göi­thanh­to¸n­toµn­bé­sè­tiÒn­cña­sè­hµng­®·­b¸n­theo­gi¸­qui­®Þnh­cho­bªn­chñ­hµng­can­cø­chøng­tõ­thanh­to¸n,­kÕ­to¸n­ghi­sæ:Nî­TK­111,­112­­:­(Tæng­gi¸­trÞ­thanh­to¸n)

Cã­TK­511­­:­(Gi¸­b¸n­ch­a­thuÕ)Cã­TK­3331­­:­(ThuÕ­GTGT­®Çu­ra)

-­Sau­®ã­bªn­chñ­hµng­tÝnh­to¸n­vµ­x¸c­®Þnh­hoa­hång­tra­cho­c¸c­®¹i­lý,­bªn­nhËn­b¸n­hµng­kÝ­göi,­can­cø­vµo­chøng­tõ­thanh­to¸n,­kÕ­to¸n­ghiNî­TK­641­­:­(­TiÒn­hoa­hång­®¹i­lý)

Cã­TK­111,­112­­:­(­TiÒn­hoa­hång­®¹i­lý)-­Phan­¸nh­trÞ­gi¸­vèn­cña­hµng­göi­b¸n­®¹i­lý,­ký­göi­®·­®­

îc­b¸n­hµng,­kÕ­to¸n­ghi­sæ­:­­Nî­TK­632­-­Gi¸­vèn­hµng­b¸n

Cã­TK­157­-­Hµng­göi­®i­b¸n

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2)­T¹i­c¸c­®¹i­lý­hoÆc­®¬n­vÞ­nhËn­b¸n­hµng­ký­göi­(bªn­nhËn­2)­T¹i­c¸c­®¹i­lý­hoÆc­®¬n­vÞ­nhËn­b¸n­hµng­ký­göi­(bªn­nhËn­hµng)hµng)

T¹i­c¸c­®¹i­lý,­®¬n­vÞ­nhËn­hµng­kÝ­göi­phai­b¸n­hµng­®óng­gi¸­T¹i­c¸c­®¹i­lý,­®¬n­vÞ­nhËn­hµng­kÝ­göi­phai­b¸n­hµng­®óng­gi¸­vµ­h­ëng­hoa­hång­do­bªn­chñ­hµng­thanh­to¸n.­Doanh­thu­vµ­h­ëng­hoa­hång­do­bªn­chñ­hµng­thanh­to¸n.­Doanh­thu­b¸n­hµng­vµ­cung­cÊp­dÞch­vô­lµ­phÇn­hoa­hång­®­îc­h­ëng,­b¸n­hµng­vµ­cung­cÊp­dÞch­vô­lµ­phÇn­hoa­hång­®­îc­h­ëng,­vÒ­h¹ch­to¸n­nh­­sau.vÒ­h¹ch­to¸n­nh­­sau.

a)­Khi­nhËn­hµng­®Ó­b¸n­®¹i­lý,­ký­göi,­thi­sè­hµng­nµy­kh«ng­a)­Khi­nhËn­hµng­®Ó­b¸n­®¹i­lý,­ký­göi,­thi­sè­hµng­nµy­kh«ng­thuéc­quyÒn­së­h­u­cña­®¬n­vÞ,­can­cø­vµo­gi¸­trÞ­ghi­trªn­thuéc­quyÒn­së­h­u­cña­®¬n­vÞ,­can­cø­vµo­gi¸­trÞ­ghi­trªn­"PhiÕu­xuÊt­kho­hµng­göi­b¸n­®¹i­lý"­do­bªn­giao­hµng­lËp,­"PhiÕu­xuÊt­kho­hµng­göi­b¸n­®¹i­lý"­do­bªn­giao­hµng­lËp,­kÕ­to¸n­ghi­sæ:kÕ­to¸n­ghi­sæ:-­Nî­TK­003­-­Hµng­hãa­nhËn­b¸n­hé,­nhËn­ký­göi-­Nî­TK­003­-­Hµng­hãa­nhËn­b¸n­hé,­nhËn­ký­göi

b)­Khi­b¸n­®­îc­hµng­nhËn­b¸n­hé,­ký­göib)­Khi­b¸n­®­îc­hµng­nhËn­b¸n­hé,­ký­göi-­Ghi­cã­TK­003­-­Hµng­hãa­nhËn­b¸n­hé,­nhËn­ký­göi-­Ghi­cã­TK­003­-­Hµng­hãa­nhËn­b¸n­hé,­nhËn­ký­göi-­Can­cø­vµo­hãa­®¬n­GTGT­(nÕu­cã)­vµ­chøng­tõ­thanh­to¸n,­-­Can­cø­vµo­hãa­®¬n­GTGT­(nÕu­cã)­vµ­chøng­tõ­thanh­to¸n,­kÕ­to¸n­ghi­sæ:­­­­­­­­­kÕ­to¸n­ghi­sæ:­­­­­­­­­Nî­TK­111,­112­:­(­­Tæng­sè­tiÒn­thanh­to¸n)Nî­TK­111,­112­:­(­­Tæng­sè­tiÒn­thanh­to¸n)

Cã­TK­3388­:­(­Tæng­sè­tiÒn­thanh­to¸n)Cã­TK­3388­:­(­Tæng­sè­tiÒn­thanh­to¸n)c)­Khi­thanh­to¸n­víi­bªn­giao­hµng,­can­cø­vµo­"B©ng­thanh­c)­Khi­thanh­to¸n­víi­bªn­giao­hµng,­can­cø­vµo­"B©ng­thanh­

to¸n­hµng­®¹i­lý,­ký­göi"­vµ­chøng­tõ­thanh­to¸n,­kÕ­to¸n­ghi­to¸n­hµng­®¹i­lý,­ký­göi"­vµ­chøng­tõ­thanh­to¸n,­kÕ­to¸n­ghi­sæ.sæ.Nî­TK­3388:­(­Tæng­sè­tiÒn­thanh­to¸n)Nî­TK­3388:­(­Tæng­sè­tiÒn­thanh­to¸n)

Cã­TK­511:­(­Hoa­hång­®­îc­h­ëng)/Cã­TK­111,­112­(­Sè­tiÒn­Cã­TK­511:­(­Hoa­hång­®­îc­h­ëng)/Cã­TK­111,­112­(­Sè­tiÒn­thùc­tra­cho­chñ­hµng­sau­khi­trõ­tiÒn­hoa­hång­®­îc­h­thùc­tra­cho­chñ­hµng­sau­khi­trõ­tiÒn­hoa­hång­®­îc­h­ëng)ëng)

Copyright­Bé­m«n­KTDN­-­Khoa­kÕ­to¸n­-­HVTC

47Copyright­Bé­m«n­KTDN­-­Khoa­kÕ­to¸n­-­HVTC

VÝ­dô:­C«ng­ty­THC­vµ­®¹i­lý­MC­lµ­c¸c­doanh­nghiÖp­nép­ thuÕ­GTGT­ theo­ ph­¬ng­ ph¸p­ khÊu­ trõ­ vµ­ kÕ­ to¸n­hµng­tån­kho­theo­p/p­KKTX,­trong­th¸ng­10/N­cã­c¸c­tµi­liÖu­sau­(®¬n­vÞ­1000®).

1)­Tæng­hîp­c¸c­"PhiÕu­xuÊt­kho­hµng­göi­b¸n­®¹i­lý"­trong­th¸ng­xuÊt­10.000­TPA,­gi¸­thµnh­san­xuÊt­thùc­tÕ­®¬n­vÞ­xuÊt­kho­lµ­1.000/1TPA,­®Ó­giao­cho­®¹i­lÝ­MC.

2)­C«ng­ty­THC­yªu­cÇu­®¹i­ lý­MC­b¸n­®óng­gi¸­qui­®Þnh­cña­c«ng­ty,­gi¸­b¸n­ch­a­thuª­ lµ­1.800/1TP,­thuÕ­suÊt­thuÕ­GTGT­lµ­10%,­hoa­hång­mµ­®¬n­vÞ­®¹i­lý­MC­®­îc­ h­ëng­ tÝnh­ 5%­ trªn­ tæng­ gi¸­ b¸n,­ thuÕ­GTGT­ tÝnh­theo­sè­hoa­hång­®­îc­h­ëng­lµ­10%.

3)­Cuèi­th¸ng,­theo­"Bang­thanh­to¸n­hµng­®¹i­lÝ,­kÝ­göi"­cña­®¬n­vÞ­®¹i­lÝ­MC­®·­b¸n­®­îc­6000­san­phÈm­A­vµ­®·­nép­tra­tiÒn­mÆt­cho­C«ng­ty­THC­lµ­11.226.600­(phiÕu­thu­kÌm­theo),­sau­khi­®·­trõ­khoan­hoa­hång­®­îc­h­ëng.

Yªu cÇu:­ LËp­ ®Þnh­ khoan­ kÕ­ to¸n­ th¸ng­ 10/N­ cña­C«ng­ty­THC­vµ­®¹i­lý­MC

48

Giai­vÝ­dô::*­T¹i­®¹i­lÝ­MC­(bªn­nhËn­®¹i­lý)­­1)­Khi­nhËn­hµng­b¸n­®¹i­lý,­dùa­vµo­phiÕu­xuÊt­

kho­hµng­göi­b¸n­®¹i­lý,­kÕ­to¸n­ghi­sæ:­­­­­­­Nî­TK­003:­­10.000­x­1.000­=­10.000.0002a)­Phan­¸nh­6000­san­phÈm­A­b¸n­®­îc­trong­th¸ng­

10/N­theo­gi¸­­b¸n­cã­thuÕ­lµ­1.800­x­110%­=­1980.­­­­­­­Nî­TK­111,­112:­6000­x­1.980­=­11.880.000­­­­­­­­­­­­­­­­Cã­TK­3388:­6000­x­1.980­=­11.880.000­ ­ ­ 2b)­ ®ång­ thêi:­ Cã­ TK­ 003:­ 6000­ x­ 1000­ =­

6.000.000­ ­ ­ 3)­Khi­ thanh­ to¸n­ tiÒn­mÆt­ tra­ cho­C«ng­ ty­THC­

sau­khi­®·­tra­tiÒn­hoa­hång­®­îc­h­ëng.­Hoa­hång­®­îc­h­ëng­=­11.880.000­x­5%­=­594.000

­­­­­­Nî­TK­3388:­11.880.000­­­­­­­­­­­­­­Cã­TK­511:­594.000­­­­­­­­­­­­­­Cã­TK­33311:­59.400­­­­­­­­­­­­­­Cã­TK­111:­11.226.600

49

* T¹i­C«ng­ty­THC­(bªn­giao­hµng)1)­Phan­¸nh­trÞ­gi¸­vèn­cña­10.000­thµnh­phÈm­A­göi­

b¸n­®¹i­lÝ­MC:­­­­­­­Nî­TK­157­(Chi­tiÕt­§LMC):­10.000.000­­­­­­­­­­­­­­­Cã­TK­155­(TPA):­10.000.0002)­ Khi­ nhËn­ tiÒn­ thanh­ to¸n­ cña­ ®¹i­ lÝ­ MC­ trong­

th¸ng­­­­­­­­­­­­­­­­­­­­b¸n­®­îc­6000­thµnh­phÈm­A.

2a)­Can­cø­vµo­“Bang­thanh­to¸n­hµng­®¹i­lý,­ký­göi”,­­phiÕu­thu,

­ho¸­®¬n­GTGT­bªn­®¹i­lý­ph¸t­hµnh­vÒ­hoa­hång­®­îc­h­ëng­®Ó­tÝnh­­­DTBH­vµ­­hoa­hång­thanh­to¸n­cho­®¹i­

lÝ­MC.­­­­­­­Nî­TK­641:­594.000­­­­­­­Nî­TK­133:­­­59.400­­­­­­­Nî­TK­111:­11.226.600­­­­­­­­­­­­­­­Cã­TK­511:­10.800.000­­­­­­­­­­­­­­­Cã­TK­3331:­1.080.000­ ­ ­ ­ ­ 2b)­®ång­ thêi­ phan­ ¸nh­ trÞ­ gi¸­ vèn­ cña­ thµnh­

phÈm­A­®·­b¸n­®­îc:­­­­­­­Nî­TK­632:­6.000.000­­­­­­­­­­­­­­­Cã­TK­157­(chi­tiÕt­®LMC):­6.000.000­

50

Chó­ý­2:Chó­ý­2:-­Doanh­thu­cña­ho¹t­®éng­cho­thuª­tµi­san­thu­tiÒn­tr­íc­trong­nhiÒu­-­Doanh­thu­cña­ho¹t­®éng­cho­thuª­tµi­san­thu­tiÒn­tr­íc­trong­nhiÒu­

nam­thinam­thi doanh­thu­cung­cÊp­dÞch­vô­ghi­nhËn­cña­nam­tµi­chÝnh­doanh­thu­cung­cÊp­dÞch­vô­ghi­nhËn­cña­nam­tµi­chÝnh­lµ­sè­tiÒn­cho­thuª­®­îc­x¸c­®Þnh­trªn­c¬­së­lÊy­toµn­bé­sè­tiÒn­thu­lµ­sè­tiÒn­cho­thuª­®­îc­x¸c­®Þnh­trªn­c¬­së­lÊy­toµn­bé­sè­tiÒn­thu­®­îc­chia­cho­sè­nam­cho­thuª­tµi­san.®­îc­chia­cho­sè­nam­cho­thuª­tµi­san.

a)­®èi­víi­doanh­nghiÖp­nép­thuÕ­GTGT­theo­ph­¬ng­ph¸p­khÊu­trõa)­®èi­víi­doanh­nghiÖp­nép­thuÕ­GTGT­theo­ph­¬ng­ph¸p­khÊu­trõ- - Khi­nhËn­tiÒn­cña­kh¸ch­hµng­tra­tr­íc­cho­ho¹t­®éng­cho­thuª­tµi­Khi­nhËn­tiÒn­cña­kh¸ch­hµng­tra­tr­íc­cho­ho¹t­®éng­cho­thuª­tµi­

san­nhiÒu­nam,­kÕ­to¸n­ghi­sæ:san­nhiÒu­nam,­kÕ­to¸n­ghi­sæ:­­­­­­­­­­­­­­­­Nî­TK­111,­112­­:­(­Tæng­sè­tiÒn­nhËn­tr­íc)Nî­TK­111,­112­­:­(­Tæng­sè­tiÒn­nhËn­tr­íc)

Cã­TK­3387­:­(Theo­gi¸­ch­a­thuÕ­GTGT)Cã­TK­3387­:­(Theo­gi¸­ch­a­thuÕ­GTGT)­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­Cã­TK­3331­-­ThuÕ­GTGT­®Çu­raCã­TK­3331­-­ThuÕ­GTGT­®Çu­ra- ®ång­thêi­tÝnh­vµ­kÕt­chuyÓn­doanh­thu­cña­kú­kÕ­to¸n­nµy,­kÕ­®ång­thêi­tÝnh­vµ­kÕt­chuyÓn­doanh­thu­cña­kú­kÕ­to¸n­nµy,­kÕ­

to¸n­ghi­sæ:to¸n­ghi­sæ:­­­­­­­­­­­­­­­­­­Nî­TK­3387­-­Doanh­thu­ch­a­thùc­hiÖnNî­TK­3387­-­Doanh­thu­ch­a­thùc­hiÖn

­­Cã­TK­511­-­Doanh­thu­b¸n­hµng­vµ­cung­cÊp­dÞch­Cã­TK­511­-­Doanh­thu­b¸n­hµng­vµ­cung­cÊp­dÞch­vôvô

- Sang­c¸c­kú­kÕ­to¸n­tiÕp­theo­còng­tÝnh­vµ­kÕt­chuyÓn­doanh­thu­Sang­c¸c­kú­kÕ­to¸n­tiÕp­theo­còng­tÝnh­vµ­kÕt­chuyÓn­doanh­thu­cung­cÊp­dÞch­vô,­ghi­sæ­kÕ­to¸n­nh­­bót­to¸n­trªn.cung­cÊp­dÞch­vô,­ghi­sæ­kÕ­to¸n­nh­­bót­to¸n­trªn.

-­­­­­­Tr­êng­hîp,­hîp­®ång­thuª­tµi­san­kh«ng­thùc­hiÖn­®­îc,­phai­hoµn­-­­­­­­Tr­êng­hîp,­hîp­®ång­thuª­tµi­san­kh«ng­thùc­hiÖn­®­îc,­phai­hoµn­tra­tiÒn­cho­kh¸ch­hµng,­kÕ­to¸n­ghi­sæ:tra­tiÒn­cho­kh¸ch­hµng,­kÕ­to¸n­ghi­sæ:­­­­­­­­­­­­­­­­­­Nî­TK­3387­-­Doanh­thu­ch­a­thùc­hiÖn­(gi¸­ch­a­thuÕ)Nî­TK­3387­-­Doanh­thu­ch­a­thùc­hiÖn­(gi¸­ch­a­thuÕ)­­­­­­­­­­­­­­­­­­Nî­TK­531­-­(tr­êng­hîp­Nî­TK­531­-­(tr­êng­hîp­®Çu­kú®Çu­kú­®·­ghi­nhËn­dthu­theo­gi¸­ch­a­­®·­ghi­nhËn­dthu­theo­gi¸­ch­a­

thuÕ)thuÕ)­­­­­­­­­­­­­­­­­­Nî­TK­3331­-­ThuÕ­GTGT­®Çu­raNî­TK­3331­-­ThuÕ­GTGT­®Çu­ra

­­Cã­TK­111,­112­­:­(Tæng­sè­tiÒn­tra­l¹i)Cã­TK­111,­112­­:­(Tæng­sè­tiÒn­tra­l¹i)

51

S¬­®å­KÕ­to¸n­doanh­thu­ch­a­thùc­hiÖn

TK­111,112TK­531 TK­511 TK­3387

TK­

33311

(1)­Khi­

nhËn­tr­íc­

tiÒn­cho­

thuª­

(1b)­®ång­

thêi­kÕt­

chuyÓn­

Dthu­kú­

nµy

(3)­Khi­®¬n­vÞ­thuª­thanh­lý­tr­íc­

h¹n

3b

52

Chó­ý­3:Chó­ý­3:

Tr­êng­hîp­tra­l­¬ng­cho­c«ng­nh©n­b»ng­thµnh­phÈm,­hµng­hãaTr­êng­hîp­tra­l­¬ng­cho­c«ng­nh©n­b»ng­thµnh­phÈm,­hµng­hãa,, thi­sèthi­sè thµnh­phÈm,­hµng­hãa­nµy­còng­®­îc­coi­lµ­b¸n­hµng,­kÕ­thµnh­phÈm,­hµng­hãa­nµy­còng­®­îc­coi­lµ­b¸n­hµng,­kÕ­to¸n­ghi­sæ­vµo­TK­512:to¸n­ghi­sæ­vµo­TK­512:

a)­®èi­víi­doanh­nghiÖp­nép­thuÕ­GTGT­theo­ph­¬ng­ph¸p­khÊu­trõa)­®èi­víi­doanh­nghiÖp­nép­thuÕ­GTGT­theo­ph­¬ng­ph¸p­khÊu­trõ­­­­­­­­­­­­­­­­Nî­TK­334­­:­(Tæng­gi¸­cã­thuÕ­GTGT)Nî­TK­334­­:­(Tæng­gi¸­cã­thuÕ­GTGT)­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­Cã­TK­512­-­Doanh­thu­néi­béCã­TK­512­-­Doanh­thu­néi­bé­(gi¸­ch­a­thuÕ)­(gi¸­ch­a­thuÕ)­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­Cã­TK­3331­-­ThuÕ­GTGT­®Çu­raCã­TK­3331­-­ThuÕ­GTGT­®Çu­rab)­®èi­víi­doanh­nghiÖp­nép­thuÕ­GTGT­theo­ph­¬ng­ph¸p­trùc­tiÕpb)­®èi­víi­doanh­nghiÖp­nép­thuÕ­GTGT­theo­ph­¬ng­ph¸p­trùc­tiÕp­­­­­­­­­­­­­­­­Nî­TK­334­­:­(­Tæng­gi¸­cã­thuÕ)/Nî­TK­334­­:­(­Tæng­gi¸­cã­thuÕ)/­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­Cã­TK­512­­:­(­Tæng­gi¸­cã­thuÕ)Cã­TK­512­­:­(­Tæng­gi¸­cã­thuÕ)

53

Chó­ý­4:

­S¬­®å­slide­44­lµ­®èi­víi­DN­kÕ­to¸n­VAT­khÊu­trõ,­

nÕu­kh«ng­¸p­dông­VAT­khÊu­trõ­thi­c¸c­nghiÖp­vô­

1,2,3,4,5­phan­¸nh­doanh­thu­bao­gåm­ca­thuÕ­

VAT­®Çu­ra,­khi­®ã­nghiÖp­vô­thuÕ­VAT­phai­nép­

®­îc­coi­lµ­mét­khoan­giam­trõ­doanh­thu­vµ­kÕ­

to¸n­nh­­nghiÖp­vô­6

54

Chó­ý­5:Chó­ý­5: Tr­êng­ hîp­ doanh­ nghiÖp­ sö­ dông­ san­ phÈm­ cña­ minh­ san­Tr­êng­ hîp­ doanh­ nghiÖp­ sö­ dông­ san­ phÈm­ cña­ minh­ san­

xuÊt­ra­®Ó­phôc­vô­cho­ho¹t­®éng­san­xuÊt­kinh­doanh,­héi­xuÊt­ra­®Ó­phôc­vô­cho­ho¹t­®éng­san­xuÊt­kinh­doanh,­héi­chî,­triÓn­l·m­chî,­triÓn­l·m­hoÆc­biÕu­tÆng.­­­­­(t/t­­120-t10hoÆc­biÕu­tÆng.­­­­­(t/t­­120-t10

a)­ Phan­ ¸nh­doanh­ thu­b¸n­hµng­ vµ­ cung­ cÊp­dÞch­ vô­ cã­ thÓ­a)­ Phan­ ¸nh­doanh­ thu­b¸n­hµng­ vµ­ cung­ cÊp­dÞch­ vô­ cã­ thÓ­tÝnh­ theo­ gi¸­ thµnh­ san­ xuÊt­ hoÆc­ gi¸­ vèn­ hµng­ hãa,­ kÕ­tÝnh­ theo­ gi¸­ thµnh­ san­ xuÊt­ hoÆc­ gi¸­ vèn­ hµng­ hãa,­ kÕ­to¸n­ghi­sæ:to¸n­ghi­sæ:Nî­TK­627,­642,­641­­:­(­Dïng­cho­ho¹t­®éng­san­xuÊt,­héi­chî­triÓn­Nî­TK­627,­642,­641­­:­(­Dïng­cho­ho¹t­®éng­san­xuÊt,­héi­chî­triÓn­

l·m)l·m)Nî­TK­211:­(NÕu­dïng­lµm­TSC®)Nî­TK­211:­(NÕu­dïng­lµm­TSC®)

Cã­TK­512­­:(­Theo­gi¸­thµnh­san­xuÊt,­gi¸­vèn)Cã­TK­512­­:(­Theo­gi¸­thµnh­san­xuÊt,­gi¸­vèn)­ ­ ­ ­ ­­ ­ ­ ­ ­ ®ång­ thêi­ Phan­ ¸nh­ gi¸­ thµnh­ san­ xuÊt­ trong­gi¸­ vèn­ cña­ thµnh­®ång­ thêi­ Phan­ ¸nh­ gi¸­ thµnh­ san­ xuÊt­ trong­gi¸­ vèn­ cña­ thµnh­

phÈm­®­îcphÈm­®­îc­­­­­­­­­­x¸c­nhËn­doanh­thu,­kÕ­to¸n­ghi­sæ:x¸c­nhËn­doanh­thu,­kÕ­to¸n­ghi­sæ:­­­­­­­­­­­­­­Nî­TK­632­­Theo­gi¸­thµnh­san­xuÊt­thùc­tÕ­hoÆc­gi¸­vèn:Nî­TK­632­­Theo­gi¸­thµnh­san­xuÊt­thùc­tÕ­hoÆc­gi¸­vèn:­­­­­­­­­­­­­­­­­­­­­­­­­­­­Cã­TK­155,­156­ho¹c­Cã­TK­154Cã­TK­155,­156­ho¹c­Cã­TK­154 Tr­êng­hîp­kh¸ch­hµng­thanh­to¸n­tr­íc­h¹n­(theo­hîp­®ång­hoÆc­cam­Tr­êng­hîp­kh¸ch­hµng­thanh­to¸n­tr­íc­h¹n­(theo­hîp­®ång­hoÆc­cam­

kÕt­ thanh­ to¸n)­ nÕu­®­îc­ h­ëng­ chiÕt­ khÊu­ thanh­ to¸n,kÕt­ thanh­ to¸n)­ nÕu­®­îc­ h­ëng­ chiÕt­ khÊu­ thanh­ to¸n,­®©y­ lµ­ sè­­®©y­ lµ­ sè­tiÒn­ mµ­ doanh­ nghiÖp­ giam­ trõ­ vµo­ sè­ tiÒn­ phai­ thu­ cña­ kh¸ch­tiÒn­ mµ­ doanh­ nghiÖp­ giam­ trõ­ vµo­ sè­ tiÒn­ phai­ thu­ cña­ kh¸ch­hµng,­h¹ch­to¸n­vµo­chi­phÝ­ho¹t­®éng­tµi­chÝnh.Can­cø­vµo­chøng­hµng,­h¹ch­to¸n­vµo­chi­phÝ­ho¹t­®éng­tµi­chÝnh.Can­cø­vµo­chøng­tõ­thanh­to¸n,­kÕ­to¸n­ghi­sæ:tõ­thanh­to¸n,­kÕ­to¸n­ghi­sæ:

­­­­­­­­­­­­­­Nî­TK­111,­112­:(Sè­tiÒn­thùc­thu­®·­trõ­chiÕt­khÊu­thanh­to¸n)Nî­TK­111,­112­:(Sè­tiÒn­thùc­thu­®·­trõ­chiÕt­khÊu­thanh­to¸n)­­­­­­­­­­­­­­Nî­TK­635:­(ChiÕt­khÊu­thanh­to¸n)Nî­TK­635:­(ChiÕt­khÊu­thanh­to¸n)­­­­­­­­­­­­­­­­­­­­­­­­­­­­Cã­TK­131:­(Tæng­sè­tiÒn­phai­thu)./.Cã­TK­131:­(Tæng­sè­tiÒn­phai­thu)./.

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ChiÕt­khÊu­th­¬ng­m¹iChiÕt­khÊu­th­¬ng­m¹i

Gi¶m­gi¸­hµng­b¸nGi¶m­gi¸­hµng­b¸n

Hµng­b¸n­bÞ­tr¶­l¹iHµng­b¸n­bÞ­tr¶­l¹i

ThuÕ­c¸c­lo¹iThuÕ­c¸c­lo¹i

KÕ­to¸n­c¸c­kho¶n­gi¶m­trõ­doanh­thu­KÕ­to¸n­c¸c­kho¶n­gi¶m­trõ­doanh­thu­b¸n­hµngb¸n­hµng

Copyright­Bé­m«n­KTDN­-­Khoa­kÕ­to¸n­-­HVTC

56

KÕ­to¸n­chiÕt­khÊu­th­¬ng­m¹iKÕ­to¸n­chiÕt­khÊu­th­¬ng­m¹i• Néi dung Néi dung • Tµi khoan sö dôngTµi khoan sö dông:­TK­521­-­ChiÕt­khÊu­th­:­TK­521­-­ChiÕt­khÊu­th­

¬ng­m¹i¬ng­m¹i• KÕt­cÊu­KÕt­cÊu­

Bªn nî:Bªn nî: Sè­ chiÕt­ khÊu­ th­¬ng­m¹i­ ®·­ chÊp­Sè­ chiÕt­ khÊu­ th­¬ng­m¹i­ ®·­ chÊp­nhËn­thanh­to¸n­cho­kh¸ch­hµng.nhËn­thanh­to¸n­cho­kh¸ch­hµng.

Bªn cã:Bªn cã: KÕt­chuyÓn­toµn­bé­sè­chiÕt­khÊu­KÕt­chuyÓn­toµn­bé­sè­chiÕt­khÊu­th­¬ng­­­­­m¹i­sang­TK­"Doanh­thu­b¸n­hµng­vµ­th­¬ng­­­­­m¹i­sang­TK­"Doanh­thu­b¸n­hµng­vµ­cung­ cÊp­ dÞch­ vô"­ ®Ó­ x¸c­ ®Þnh­ doanh­ thu­cung­ cÊp­ dÞch­ vô"­ ®Ó­ x¸c­ ®Þnh­ doanh­ thu­thuÇn­cña­kú­h¹ch­to¸n.thuÇn­cña­kú­h¹ch­to¸n. kh«ng cã sè d cuèi kú.kh«ng cã sè d cuèi kú.

TK­521­cã­3­tµi­khoan­cÊp­2:TK­521­cã­3­tµi­khoan­cÊp­2:­­-­TK­5211­-­ChiÕt­khÊu­hµng­-­TK­5211­-­ChiÕt­khÊu­hµng­

hãahãa­­-­TK­5212­-­ChiÕt­khÊu­thµnh­-­TK­5212­-­ChiÕt­khÊu­thµnh­

phÈmphÈm­­-­TK­5213­-­ChiÕt­khÊu­dÞch­vô-­TK­5213­-­ChiÕt­khÊu­dÞch­vô

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& - Giam gi¸ hµng b¸n* Néi dung: Giam gi¸ hµng b¸n lµ khoan tiÒn doanh nghiÖp

(bªn b¸n) giam trõ cho bªn mua hµng trong tr êng hîp ®Æc biÖt vi lý do hµng b¸n bÞ kÐm phÈm chÊt, kh«ng ®óng qui c¸ch, hoÆc kh«ng ®óng thêi h¹n ... ®· ghi trong hîp ®ång.

* Tµi khoan sö dông: TK 532 - Giam gi¸ hµng b¸nBªn nî: C¸c khoan giam gi¸ ®· chÊp thuËn cho ng êi mua hµngBªn cã: KÕt chuyÓn toµn bé sè tiÒn giam gi¸ hµng b¸n sang

TK 511 ®Ó x¸c ®Þnh doanh thu thuÇn Kh«ng cã sè d cuèi kú.Chó ý: ChØ phan ¸nh vµo TK 532 c¸c khoan giam trõ do viÖc

chÊp thuËn giam gi¸ ngoµi hãa ®¬n, tøc lµ sau khi ®· ph¸t hµnh hãa ®¬n b¸n hµng. Kh«ng phan ¸nh vµo TK 532 sè giam gi¸ ®· ® îc trõ vµo tæng gi¸ b¸n ghi trªn hãa ®¬n.

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&- Doanh thu hµng ®· b¸n bÞ tra l¹i• Néi dung: Doanh thu hµng ®· b¸n bÞ tra l¹i lµ doanh thu

tÝnh theo sè san phÈm, hµng hãa doanh nghiÖp ®· x¸c ®Þnh tiªu thô, ®· ghi nhËn doanh thu nh ng bÞ kh¸ch hµng tra l¹i do vi ph¹m c¸c ®iÒu kiÖn ®· cam kÕt trong hîp ®ång kinh tÕ hoÆc theo chÝnh s¸ch bao hµnh, nh : hµng kÐm phÈm chÊt, sai qui c¸ch, chñng lo¹i...

• TK sö dông: TK 531 - Hµng b¸n bÞ tra l¹iTK nµy phan ¸nh doanh thu cña sè thµnh phÈm, hµng hãa ®·

tiªu thô bÞ kh¸ch hµng tra l¹i do lçi cña doanh nghiÖp.Bªn nî: Doanh thu cña hµng ®· b¸n bÞ tra l¹i ®· tra l¹i tiÒn cho

ng êi mua hµng; hoÆc trõ vµo khoan nî phai thu.Bªn cã: KÕt chuyÓn doanh thu cña hµng ®· bÞ tra l¹i ®Ó x¸c

®Þnh DT ThuÇn.Kh«ng cã sè d cuèi kú.

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KÕ­to¸n­thuÕ­GTGT­nép­theo­ph­¬ng­ph¸p­trùc­tiÕp,­thuÕ­tiªu­thô­KÕ­to¸n­thuÕ­GTGT­nép­theo­ph­¬ng­ph¸p­trùc­tiÕp,­thuÕ­tiªu­thô­®Æc­biÖt,­thuÕ­xuÊt­khÈu­phai­nép.®Æc­biÖt,­thuÕ­xuÊt­khÈu­phai­nép.ThuÕ­GTGT,­thuÕ­TT®B,­thuÕ­XK­lµ­khoan­thuÕ­gi¸n­thu,­c¸c­ThuÕ­GTGT,­thuÕ­TT®B,­thuÕ­XK­lµ­khoan­thuÕ­gi¸n­thu,­c¸c­khoan­thuÕ­nµy­­tÝnh­cho­c¸c­®èi­t­îng­tiªu­dïng­hµng­hãa,­dÞch­khoan­thuÕ­nµy­­tÝnh­cho­c¸c­®èi­t­îng­tiªu­dïng­hµng­hãa,­dÞch­vô­­phai­chÞu,­c¸c­c¬­së­­san­xuÊt,­kinh­doanh­chØ­lµ­®¬n­vÞ­thu­vô­­phai­chÞu,­c¸c­c¬­së­­san­xuÊt,­kinh­doanh­chØ­lµ­®¬n­vÞ­thu­nép­thuÕ­thay­cho­ng­êi­tiªu­dïng­hµng­hãa,­dÞch­vô­®ã.nép­thuÕ­thay­cho­ng­êi­tiªu­dïng­hµng­hãa,­dÞch­vô­®ã.

KÕ­to¸n­GTGT­nép­theo­ph­¬ng­ph¸p­trùc­tiÕpKÕ­to¸n­GTGT­nép­theo­ph­¬ng­ph¸p­trùc­tiÕp*­Néi­dung:­ThuÕ­GTGT­lµ­mét­lo¹i­thuÕ­gi¸n­thu,­®­îc­tÝnh­trªn­khoan­*­Néi­dung:­ThuÕ­GTGT­lµ­mét­lo¹i­thuÕ­gi¸n­thu,­®­îc­tÝnh­trªn­khoan­

gi¸­trÞ­tang­thªm­cña­hµng­hãa,­dÞch­vô­ph¸t­sinh­trong­qu¸­tr×nh­gi¸­trÞ­tang­thªm­cña­hµng­hãa,­dÞch­vô­ph¸t­sinh­trong­qu¸­tr×nh­san­xuÊt,­l­u­th«ng­®Õn­tiªu­dïng.san­xuÊt,­l­u­th«ng­®Õn­tiªu­dïng.

ThuÕ­GTGT­phai­nép­cã­thÓ­®­îc­x¸c­®Þnh­theo­mét­trong­2­ph­¬ng­ThuÕ­GTGT­phai­nép­cã­thÓ­®­îc­x¸c­®Þnh­theo­mét­trong­2­ph­¬ng­ph¸p:­khÊu­trõ­thuÕ­hoÆc­tÝnh­trùc­tiÕp­trªn­gi¸­trÞ­gia­t¨ng:ph¸p:­khÊu­trõ­thuÕ­hoÆc­tÝnh­trùc­tiÕp­trªn­gi¸­trÞ­gia­t¨ng:

*­Ph­¬ng­ph¸p­khÊu­trõ­thuÕ:*­Ph­¬ng­ph¸p­khÊu­trõ­thuÕ:Sè­thuÕ­GTGT­phai­nép=ThuÕ­GTGT­®Çu­ra-ThuÕ­GTGT­®Çu­vµoTrong­Sè­thuÕ­GTGT­phai­nép=ThuÕ­GTGT­®Çu­ra-ThuÕ­GTGT­®Çu­vµoTrong­

®ã:®ã:ThuÕ­GTGT­®Çu­ra=Gi¸­tÝnh­thuÕ­cña­hµng­hãa­dÞch­vô­b¸n­ra­x­ThuÕ­GTGT­®Çu­ra=Gi¸­tÝnh­thuÕ­cña­hµng­hãa­dÞch­vô­b¸n­ra­x­

ThuÕ­suÊt­thuÕ­GTGT­(%)-­ThuÕ­GTGT­®Çu­vµo­=­ThuÕ­suÊt­thuÕ­GTGT­(%)-­ThuÕ­GTGT­®Çu­vµo­=­­sè­thuÕ­GTGT­­sè­thuÕ­GTGT­®·­thanh­to¸n­®­îc­ghi­trªn­hãa­®¬n­GTGT­mua­hµng­hãa,­dÞch­vô­®·­thanh­to¸n­®­îc­ghi­trªn­hãa­®¬n­GTGT­mua­hµng­hãa,­dÞch­vô­hoÆc­hµng­hãa,­dÞch­vô­­nhËp­khÈu.hoÆc­hµng­hãa,­dÞch­vô­­nhËp­khÈu.

*­Ph­¬ng­ph¸p­tÝnh­trùc­tiÕp­trªn­gi¸­trÞ­gia­tang*­Ph­¬ng­ph¸p­tÝnh­trùc­tiÕp­trªn­gi¸­trÞ­gia­tangSè­thuÕ­GTGT­phai­nép=Gi¸­trÞ­gia­tang­cña­hµng­hãa­dÞch­vô­x­ThuÕ­Sè­thuÕ­GTGT­phai­nép=Gi¸­trÞ­gia­tang­cña­hµng­hãa­dÞch­vô­x­ThuÕ­

suÊt­thuÕsuÊt­thuÕ GTGT­(%)GTGT­(%)

Copyright­Bé­m«n­KTDN­-­Khoa­kÕ­to¸n­-­HVTC

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*­*­Ph­¬ng­ph¸p­tÝnh­trùc­tiÕp­trªn­gi¸­trÞ­gia­tangPh­¬ng­ph¸p­tÝnh­trùc­tiÕp­trªn­gi¸­trÞ­gia­tangSè­thuÕ­GTGT­phai­nép=Gi¸­trÞ­gia­tang­cña­hµng­hãa­dÞch­Sè­thuÕ­GTGT­phai­nép=Gi¸­trÞ­gia­tang­cña­hµng­hãa­dÞch­

vô­x­ThuÕ­suÊt­thuÕ­GTGT­(%)vô­x­ThuÕ­suÊt­thuÕ­GTGT­(%)Trong ®ãTrong ®ã:­GTGT­b»ng­gi¸­thanh­to¸n­cña­hµng­hãa­dÞch­vô­:­GTGT­b»ng­gi¸­thanh­to¸n­cña­hµng­hãa­dÞch­vô­

b¸n­ra­trõ­gi¸­thanh­to¸n­cña­hµng­hãa,­dÞch­vô­mua­vµo­t­b¸n­ra­trõ­gi¸­thanh­to¸n­cña­hµng­hãa,­dÞch­vô­mua­vµo­t­¬ng­øng.¬ng­øng.

Ph­¬ng­ph¸p­tÝnh­trùc­tiÕp­trªn­GTGT­®­îc­¸p­dông­trong­ph¹m­Ph­¬ng­ph¸p­tÝnh­trùc­tiÕp­trªn­GTGT­®­îc­¸p­dông­trong­ph¹m­vi­rÊt­h¹n­hÑp.­®ã­lµ:­vi­rÊt­h¹n­hÑp.­®ã­lµ:­

-­C¸­nh©n­san­xuÊt,­kinh­doanh­vµ­c¸c­tæ­chøc,­c¸­nh©n­n­íc­-­C¸­nh©n­san­xuÊt,­kinh­doanh­vµ­c¸c­tæ­chøc,­c¸­nh©n­n­íc­ngoµi­kinh­doanh­t¹i­ViÖt­Nam­kh«ng­theo­luËt­®Çu­t­­n­íc­ngoµi­kinh­doanh­t¹i­ViÖt­Nam­kh«ng­theo­luËt­®Çu­t­­n­íc­ngoµi­t¹i­ViÖt­Nam,­ch­a­thùc­hiÖn­®Çy­®ñ­c¸c­®iÒu­kiÖn­ngoµi­t¹i­ViÖt­Nam,­ch­a­thùc­hiÖn­®Çy­®ñ­c¸c­®iÒu­kiÖn­vÒ­kÕ­to¸n,­hãa­®¬n­chøng­tõ­®Ó­lµm­c¨n­cø­tÝnh­thuÕ­vÒ­kÕ­to¸n,­hãa­®¬n­chøng­tõ­®Ó­lµm­c¨n­cø­tÝnh­thuÕ­theo­ph­¬ng­ph¸p­khÊu­trõ­thuÕ.theo­ph­¬ng­ph¸p­khÊu­trõ­thuÕ.

-C¸c­hé­gia­®inh­vµ­c¸­nh©n­kinh­doanh­cã­møc­doanh­thu­vµ­-C¸c­hé­gia­®inh­vµ­c¸­nh©n­kinh­doanh­cã­møc­doanh­thu­vµ­møc­thu­nhËp­thÊp.møc­thu­nhËp­thÊp.

- C¸c­c¬­së­kinh­doanh­mua­b¸n­vµng,­b¹c,­®¸­quÝ.C¸c­c¬­së­kinh­doanh­mua­b¸n­vµng,­b¹c,­®¸­quÝ.*­*­Trinh­tù­h¹ch­to¸n­kÕ­to¸n­mét­sè­nghiÖp­vô­chñ­yÕu:Trinh­tù­h¹ch­to¸n­kÕ­to¸n­mét­sè­nghiÖp­vô­chñ­yÕu:1)­Cuèi­kú,­kÕ­to¸n­can­cø­sè­thuÕ­GTGT­phai­nép­®Ó­ghi­sæ:1)­Cuèi­kú,­kÕ­to¸n­can­cø­sè­thuÕ­GTGT­phai­nép­®Ó­ghi­sæ:

Nî­TK­511,­515,­711:Nî­TK­511,­515,­711:Cã­TK­3331­-­ThuÕ­GTGT­®Çu­raCã­TK­3331­-­ThuÕ­GTGT­®Çu­ra

2)­Khi­nép­thuÕ­GTGT­vµo­NSNN,­kÕ­to¸n­ghi­sæ2)­Khi­nép­thuÕ­GTGT­vµo­NSNN,­kÕ­to¸n­ghi­sæNî­TK­3331­Nî­TK­3331­

Cã­TK­111,­112Cã­TK­111,­112Copyright­Bé­m«n­KTDN­-­Khoa­kÕ­to¸n­-­HVTC

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KÕ­to¸n­thuÕ­tiªu­thô­®Æc­biÖt,­thuÕ­xuÊt­khÈuKÕ­to¸n­thuÕ­tiªu­thô­®Æc­biÖt,­thuÕ­xuÊt­khÈua)­ThuÕ­tiªu­thô­®Æc­biÖt:­a)­ThuÕ­tiªu­thô­®Æc­biÖt:­

-- ThuÕ­tiªu­thô­®Æc­biÖt­®­îc­®¸nh­vµo­doanh­thu­cña­c¸c­ThuÕ­tiªu­thô­®Æc­biÖt­®­îc­®¸nh­vµo­doanh­thu­cña­c¸c­doanh­nghiÖp­san­xuÊt­mét­sè­mÆt­hµng­®Æc­biÕt­mµ­doanh­nghiÖp­san­xuÊt­mét­sè­mÆt­hµng­®Æc­biÕt­mµ­nhµ­n­íc­kh«ng­khuyÕn­khÝch­san­xuÊt,­cÇn­h¹n­chÕ­møc­nhµ­n­íc­kh«ng­khuyÕn­khÝch­san­xuÊt,­cÇn­h¹n­chÕ­møc­tiªu­thô­vi­kh«ng­phôc­vô­thiÕt­thùc­cho­nhu­cÇu­®êi­sèng­tiªu­thô­vi­kh«ng­phôc­vô­thiÕt­thùc­cho­nhu­cÇu­®êi­sèng­nh©n­d©n­nh­­:­r­îu,­bia,­thuèc­l¸,­vµng­m·,­bµi­l¸...(C¸c­®èi­nh©n­d©n­nh­­:­r­îu,­bia,­thuèc­l¸,­vµng­m·,­bµi­l¸...(C¸c­®èi­t­îng­nép­thuÕ­TT®biÖt­cßn­phai­nép­thuÕ­GTGT)t­îng­nép­thuÕ­TT®biÖt­cßn­phai­nép­thuÕ­GTGT)

-- ®èi­t­îng­nép­thuÕ­tiªu­thô­®Æc­biÖt­lµ­tÊt­ca­c¸c­tæ­chøc,­®èi­t­îng­nép­thuÕ­tiªu­thô­®Æc­biÖt­lµ­tÊt­ca­c¸c­tæ­chøc,­c¸­nh©n­san­xuÊt,­nhËp­khÈu­hµng­hãa­vµ­kinh­doanh­c¸­nh©n­san­xuÊt,­nhËp­khÈu­hµng­hãa­vµ­kinh­doanh­dÞch­vô­thuéc­®èi­t­îng­chÞu­thuÕ­tiªu­thô­®Æc­biÖt.dÞch­vô­thuéc­®èi­t­îng­chÞu­thuÕ­tiªu­thô­®Æc­biÖt.

-- Can­cø­tÝnh­thuÕ­tiªu­thô­®Æc­biÖt­lµ­gi¸­tÝnh­thuÕ­cña­Can­cø­tÝnh­thuÕ­tiªu­thô­®Æc­biÖt­lµ­gi¸­tÝnh­thuÕ­cña­hµng­hãa­,­dÞch­vô­chÞu­thuÕ­­vµ­thuÕ­suÊt.­Trong­®ã:hµng­hãa­,­dÞch­vô­chÞu­thuÕ­­vµ­thuÕ­suÊt.­Trong­®ã:

-­-­ Gi¸­tÝnh­thuÕ­cña­hµng­hãa­san­xuÊt­trong­n­íc­lµ­gi¸­do­c¬­Gi¸­tÝnh­thuÕ­cña­hµng­hãa­san­xuÊt­trong­n­íc­lµ­gi¸­do­c¬­së­san­xuÊt­b¸n­ra­t¹i­n¬i­san­xuÊt­ch­a­cã­thuÕ­tiªu­thô­së­san­xuÊt­b¸n­ra­t¹i­n¬i­san­xuÊt­ch­a­cã­thuÕ­tiªu­thô­®Æc­biÖt:®Æc­biÖt:ThuÕ TT®T phai nép = Gi¸ b¸n ®· cã thuÕ TT®B x ThuÕ ThuÕ TT®T phai nép = Gi¸ b¸n ®· cã thuÕ TT®B x ThuÕ suÊt (%)/(1+ thuÕ suÊt %)suÊt (%)/(1+ thuÕ suÊt %)

-­-­ Gi¸­tÝnh­thuÕ­tiªu­thô­®Æc­biÖt­®èi­víi­hµng­hãa­nhËp­Gi¸­tÝnh­thuÕ­tiªu­thô­®Æc­biÖt­®èi­víi­hµng­hãa­nhËp­khÈu­lµ­gi¸­tÝnh­thuÕ­nhËp­khÈu­+­thuÕ­nhËp­khÈu:khÈu­lµ­gi¸­tÝnh­thuÕ­nhËp­khÈu­+­thuÕ­nhËp­khÈu:

- ThuÕ­tiªu­thô­®Æc­biÖt­phai­nép=Sè­l­îng­hµng­nhËp­khÈu­ThuÕ­tiªu­thô­®Æc­biÖt­phai­nép=Sè­l­îng­hµng­nhËp­khÈu­x­Gi¸­tÝnh­thuÕ­®¬n­vÞ­x­ThuÕ­suÊt­(%)x­Gi¸­tÝnh­thuÕ­®¬n­vÞ­x­ThuÕ­suÊt­(%)

- b)­ThuÕ­xuÊt­khÈu:b)­ThuÕ­xuÊt­khÈu:Copyright­Bé­m«n­KTDN­-­Khoa­kÕ­to¸n­-­HVTC

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b)­ThuÕ­xuÊt­khÈu:b)­ThuÕ­xuÊt­khÈu:-­-­ ®èi­t­îng­chÞu­thuÕ­xuÊt­khÈu:­TÊt­ca­hµng­hãa,­dÞch­vô­®èi­t­îng­chÞu­thuÕ­xuÊt­khÈu:­TÊt­ca­hµng­hãa,­dÞch­vô­

mua­b¸n,­trao­®æi­víi­n­íc­ngoµi­khi­xuÊt­khÈu­ra­khái­biªn­mua­b¸n,­trao­®æi­víi­n­íc­ngoµi­khi­xuÊt­khÈu­ra­khái­biªn­giíi­n­íc­ViÖt­Nam.giíi­n­íc­ViÖt­Nam.

-- ®èi­t­îng­nép­thuÕ­xuÊt­khÈu:­TÊt­ca­c¸c­®¬n­vÞ­kinh­tÕ­®èi­t­îng­nép­thuÕ­xuÊt­khÈu:­TÊt­ca­c¸c­®¬n­vÞ­kinh­tÕ­trùc­tiÕp­xuÊt­khÈu­hoÆc­ñy­th¸c­xuÊt­khÈu.trùc­tiÕp­xuÊt­khÈu­hoÆc­ñy­th¸c­xuÊt­khÈu.

-- ThuÕ­xuÊt­khÈu­phai­nép­do­Hai­quan­tÝnh­trªn­c¬­së­trÞ­ThuÕ­xuÊt­khÈu­phai­nép­do­Hai­quan­tÝnh­trªn­c¬­së­trÞ­gi¸­b¸n­t¹i­cöa­khÈu­ghi­trong­hîp­®ång­cña­l«­hµng­xuÊt­gi¸­b¸n­t¹i­cöa­khÈu­ghi­trong­hîp­®ång­cña­l«­hµng­xuÊt­(th­êng­lµ­gi¸­FOB)­vµ­thuÕ­suÊt­thuÕ­­xuÊt­khÈu­cña­mÆt­(th­êng­lµ­gi¸­FOB)­vµ­thuÕ­suÊt­thuÕ­­xuÊt­khÈu­cña­mÆt­hµng­xuÊt­vµ­®­îc­qui­®æi­vÒ­tiÒn­®ång­ViÖt­Nam­theo­tØ­hµng­xuÊt­vµ­®­îc­qui­®æi­vÒ­tiÒn­®ång­ViÖt­Nam­theo­tØ­gi¸­giao­dÞch­binh­qu©n­trªn­thÞ­tr­êng­ngo¹i­tÖ­liªn­NH­do­gi¸­giao­dÞch­binh­qu©n­trªn­thÞ­tr­êng­ngo¹i­tÖ­liªn­NH­do­NH­Nhµ­n­íc­c«ng­bèt¹i­thêi­®iÓm­xuÊt­nhËp­khÈu.NH­Nhµ­n­íc­c«ng­bèt¹i­thêi­®iÓm­xuÊt­nhËp­khÈu.

-- KÕ­to¸n­sö­dông­­TK­3332­"ThuÕ­tiªu­thô­®Æc­biÖt",­TK­KÕ­to¸n­sö­dông­­TK­3332­"ThuÕ­tiªu­thô­®Æc­biÖt",­TK­3333­"ThuÕ­xuÊt,­nhËp­khÈu"­®Ó­phan­¸nh­c¸c­khoan­thuÕ­3333­"ThuÕ­xuÊt,­nhËp­khÈu"­®Ó­phan­¸nh­c¸c­khoan­thuÕ­TT®B,­thuÕ­xuÊt­khÈu­phai­nép­vµ­tinh­hinh­nép­thuÕ.TT®B,­thuÕ­xuÊt­khÈu­phai­nép­vµ­tinh­hinh­nép­thuÕ.

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*­*­Trinh­tù­h¹ch­to¸n­kÕ­to¸n­mét­sè­nghiÖp­vô­chñ­yÕu:Trinh­tù­h¹ch­to¸n­kÕ­to¸n­mét­sè­nghiÖp­vô­chñ­yÕu:1)­Khi­b¸n­san­phÈm,­hµng­hãa,­dÞch­vô­chÞu­thuÕ­tiªu­1)­Khi­b¸n­san­phÈm,­hµng­hãa,­dÞch­vô­chÞu­thuÕ­tiªu­

thô­®Æc­biÖt,­hoÆc­thuÕ­xuÊt­khÈu­th×­doanh­thu­thô­®Æc­biÖt,­hoÆc­thuÕ­xuÊt­khÈu­th×­doanh­thu­b¸n­hµng­lµ­tæng­gi¸­thanh­to¸n­bao­gåm­ca­thuÕ­b¸n­hµng­lµ­tæng­gi¸­thanh­to¸n­bao­gåm­ca­thuÕ­TT®B,­thuÕ­xuÊt­khÈu,­kÕ­to¸n­ghi:TT®B,­thuÕ­xuÊt­khÈu,­kÕ­to¸n­ghi:Nî­TK­111,­112,­131Nî­TK­111,­112,­131

Cã­TK­511­-­Doanh­thu­b¸n­hµng­vµ­cung­cÊp­Cã­TK­511­-­Doanh­thu­b¸n­hµng­vµ­cung­cÊp­dÞch­vôdÞch­vô

2)­Phan­¸nh­sè­thuÕ­tiªu­thô­®Æc­biÖt,­hoÆc­thuÕ­xuÊt­2)­Phan­¸nh­sè­thuÕ­tiªu­thô­®Æc­biÖt,­hoÆc­thuÕ­xuÊt­khÈu­phai­nép.khÈu­phai­nép.Nî­TK­511­-­Doanh­thu­b¸n­hµng­vµ­cung­cÊp­dÞch­vôNî­TK­511­-­Doanh­thu­b¸n­hµng­vµ­cung­cÊp­dÞch­vô

Cã­TK­3332­-­ThuÕ­TT®B­Cã­TK­3332­-­ThuÕ­TT®B­Cã­TK­3333­-­ThuÕ­xuÊt­nhËp­khÈu­Cã­TK­3333­-­ThuÕ­xuÊt­nhËp­khÈu­

3)­Khi­nép­thuÕ,­can­cø­vµo­chøng­tõ­thanh­to¸n,­kÕ­3)­Khi­nép­thuÕ,­can­cø­vµo­chøng­tõ­thanh­to¸n,­kÕ­to¸n­ghi­sæ:to¸n­ghi­sæ:Nî­TK­3332­-­ThuÕ­TT®B­Nî­TK­3332­-­ThuÕ­TT®B­Nî­TK­3333­-­ThuÕ­xuÊt­nhËp­khÈu­Nî­TK­3333­-­ThuÕ­xuÊt­nhËp­khÈu­

Cã­TK­111,­112Cã­TK­111,­112­

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Chi­phÝ­b¸n­hµngChi­phÝ­b¸n­hµng Chi­phÝ­quan­lý­doanh­nghiÖpChi­phÝ­quan­lý­doanh­nghiÖp

7.4.­KÕ­to¸n­chi­phÝ­b¸n­hµng­vµ­chi­phÝ­qu¶n­lý­7.4.­KÕ­to¸n­chi­phÝ­b¸n­hµng­vµ­chi­phÝ­qu¶n­lý­doanh­nghiÖpdoanh­nghiÖp

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Néi dungNéi dung::­Chi­phÝ­b¸n­hµng­lµ­toµn­bé­c¸c­chi­phÝ­ph¸t­­Chi­phÝ­b¸n­hµng­lµ­toµn­bé­c¸c­chi­phÝ­ph¸t­sinh­trong­qu¸­trinh­b¸n­san­phÈm,­hµng­hãa­vµ­cung­cÊp­sinh­trong­qu¸­trinh­b¸n­san­phÈm,­hµng­hãa­vµ­cung­cÊp­dÞch­vô.dÞch­vô.

1)1) Chi­phÝ­nh©n­viªn­b¸n­hµng:­Chi­phÝ­nh©n­viªn­b¸n­hµng:­2)2) Chi­phÝ­vËt­liÖu,­bao­biChi­phÝ­vËt­liÖu,­bao­bi3)­­­­Chi­phÝ­dông­cô­®å­dïng:­3)­­­­Chi­phÝ­dông­cô­®å­dïng:­4)­­­­Chi­phÝ­khÊu­hao­TSC®:­4)­­­­Chi­phÝ­khÊu­hao­TSC®:­5)­­­­Chi­phÝ­bao­hµnh­san­phÈm:­5)­­­­Chi­phÝ­bao­hµnh­san­phÈm:­6)­­­­Chi­phÝ­dÞch­vô­mua­ngoµi:­Lµ­c¸c­khoan­chi­phÝ­dÞch­vô­6)­­­­Chi­phÝ­dÞch­vô­mua­ngoµi:­Lµ­c¸c­khoan­chi­phÝ­dÞch­vô­

mua­ngoµi­phôc­vô­cho­kh©u­tiªu­thô­san­phÈm,­hµng­hãa­mua­ngoµi­phôc­vô­cho­kh©u­tiªu­thô­san­phÈm,­hµng­hãa­vµ­dÞch­vô­nh­:­chi­phÝ­thuª­tµi­san,­thuª­kho,­thuª­bÕn­vµ­dÞch­vô­nh­:­chi­phÝ­thuª­tµi­san,­thuª­kho,­thuª­bÕn­b·i,­thuª­bèc­dì­vËn­chuyÓn,­tiÒn­hoa­hång­®¹i­lý­v.v..b·i,­thuª­bèc­dì­vËn­chuyÓn,­tiÒn­hoa­hång­®¹i­lý­v.v..

7)­­­­Chi­phÝ­b»ng­tiÒn­kh¸c:­Lµ­c¸c­khoan­chi­phÝ­b»ng­tiÒn­7)­­­­Chi­phÝ­b»ng­tiÒn­kh¸c:­Lµ­c¸c­khoan­chi­phÝ­b»ng­tiÒn­ph¸t­sinh­trong­kh©u­tiªu­thô­san­phÈm,­hµng­hãa­vµ­cung­ph¸t­sinh­trong­kh©u­tiªu­thô­san­phÈm,­hµng­hãa­vµ­cung­cÊp­dÞch­vô­ngoµi­c¸c­chi­phÝ­kÓ­trªn;­nh­:­chi­phÝ­tiÕp­cÊp­dÞch­vô­ngoµi­c¸c­chi­phÝ­kÓ­trªn;­nh­:­chi­phÝ­tiÕp­kh¸ch,­héi­nghÞ­kh¸ch­hµng,­chi­phÝ­qu©ng­c¸o­giíi­thiÖu­kh¸ch,­héi­nghÞ­kh¸ch­hµng,­chi­phÝ­qu©ng­c¸o­giíi­thiÖu­san­phÈm,­hµng­hãa...san­phÈm,­hµng­hãa...

KÕ­to¸n­chi­phÝ­b¸n­hµngKÕ­to¸n­chi­phÝ­b¸n­hµng

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• Quy ®Þnh h¹ch to¸n theo nguyªn t¸c phï hîp:Quy ®Þnh h¹ch to¸n theo nguyªn t¸c phï hîp:­­­­­­­­­­­­­­­­Trong­kÕ­to¸n­tµi­chÝnh,­phôc­vô­yªu­cÇu­cung­cÊp­th«ng­Trong­kÕ­to¸n­tµi­chÝnh,­phôc­vô­yªu­cÇu­cung­cÊp­th«ng­

tin­kÕ­to¸n,­CPBH­thùc­tÕ­ph¸t­sinh­trong­kú­®­îc­ph©n­lo¹i­tin­kÕ­to¸n,­CPBH­thùc­tÕ­ph¸t­sinh­trong­kú­®­îc­ph©n­lo¹i­vµ­tËp­hîp­theo­7­yÕu­tè­chi­phÝ­®·­nªu­trªn.­Cuèi­kú,­vµ­tËp­hîp­theo­7­yÕu­tè­chi­phÝ­®·­nªu­trªn.­Cuèi­kú,­CPBH­cÇn­®­îc­ph©n­bæ­vµ­kÕt­chuyÓn­®Ó­x¸c­®Þnh­kÕt­CPBH­cÇn­®­îc­ph©n­bæ­vµ­kÕt­chuyÓn­®Ó­x¸c­®Þnh­kÕt­qua­kinh­doanh.­ViÖc­ph©n­bæ­vµ­kÕt­chuyÓn­chi­phÝ­nµy­qua­kinh­doanh.­ViÖc­ph©n­bæ­vµ­kÕt­chuyÓn­chi­phÝ­nµy­tïy­vµo­tõng­lo¹i­hinh­doanh­nghiÖp­vµ­®Æc­®iÓm­SXKD.tïy­vµo­tõng­lo¹i­hinh­doanh­nghiÖp­vµ­®Æc­®iÓm­SXKD.

-­-­ ®èi­víi­doanh­nghiÖp­­san­xuÊt®èi­víi­doanh­nghiÖp­­san­xuÊt:­Tr­êng­hîp­chu­kú­SXKD­:­Tr­êng­hîp­chu­kú­SXKD­dµi,­trong­­­kú­kh«ng­cã­sp­tiªu­thô­thi­cuèi­kú­­kÕt­chuyÓn­dµi,­trong­­­kú­kh«ng­cã­sp­tiªu­thô­thi­cuèi­kú­­kÕt­chuyÓn­toµn­bé­chi­phÝ­b¸n­hµng­sang­theo­dâi­ë­“Chi­phÝ­chê­kÕt­toµn­bé­chi­phÝ­b¸n­hµng­sang­theo­dâi­ë­“Chi­phÝ­chê­kÕt­chuyÓn”.chuyÓn”.

-­-­ ®èi­víi­doanh­nghiÖp­th­¬ng­m¹i,­dÞch­vô®èi­víi­doanh­nghiÖp­th­¬ng­m¹i,­dÞch­vô:­Tr­êng­hîp­cã­dù­:­Tr­êng­hîp­cã­dù­tr­­hµng­hãa­biÕn­®éng­gi­a­c¸c­kú­thi­phai­ph©n­bæ­chi­tr­­hµng­hãa­biÕn­®éng­gi­a­c¸c­kú­thi­phai­ph©n­bæ­chi­phÝ­b¸n­hµng­cho­hµng­tån­cuèi­kú,­tøc­lµ­chuyÓn­mét­phÝ­b¸n­hµng­cho­hµng­tån­cuèi­kú,­tøc­lµ­chuyÓn­mét­phÇn­CPBH­thµnh­“Chi­phÝ­chê­kÕt­chuyÓn”­vµ­phÇn­phÇn­CPBH­thµnh­“Chi­phÝ­chê­kÕt­chuyÓn”­vµ­phÇn­CPBH­cßn­l¹i­ph©n­bæ­cho­hµng­®·­®­îc­b¸n­trong­kú­®Ó­CPBH­cßn­l¹i­ph©n­bæ­cho­hµng­®·­®­îc­b¸n­trong­kú­®Ó­x¸c­®Þnh­kÕt­qua.­Chi­phÝ­b¸n­hµng­ph©n­bæ­cho­hµng­x¸c­®Þnh­kÕt­qua.­Chi­phÝ­b¸n­hµng­ph©n­bæ­cho­hµng­b¸n­ra­®­îc­tÝnh­theo­c«ng­thøc­sau:­(ch­¬ng7-T­37b¸n­ra­®­îc­tÝnh­theo­c«ng­thøc­sau:­(ch­¬ng7-T­37

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Tµi­khoan­kÕ­to¸n­sö­dông:­Tµi­khoan­kÕ­to¸n­sö­dông:­*­KÕt­cÊu­TK641:*­KÕt­cÊu­TK641:Bªn nî:Bªn nî:­TËp­hîp­CPBH­thùc­tÕ­ph¸t­sinh­trong­kú­TËp­hîp­CPBH­thùc­tÕ­ph¸t­sinh­trong­kúBªn cãBªn cã:­­­+C¸c­khoan­ghi­giam­CPBH:­­­+C¸c­khoan­ghi­giam­CPBH

­­­­­­­­­­­­ Cuèi­kú,­ph©n­bè­vµ­kÕt­chuyÓn­CPBH­®Ó­Cuèi­kú,­ph©n­bè­vµ­kÕt­chuyÓn­CPBH­®Ó­x¸c­®Þnh­kÕt­qua­kinh­doanh­hoÆc­chuyÓn­thµnh­chi­phÝ­x¸c­®Þnh­kÕt­qua­kinh­doanh­hoÆc­chuyÓn­thµnh­chi­phÝ­chê­kÕt­chuyÓn.chê­kÕt­chuyÓn.

*­*­TK 641 kh«ng cã sè d cuèi kú.TK 641 kh«ng cã sè d cuèi kú.-­TK­641­®­îc­më­chi­tiÕt­7­TK­cÊp­II:-­TK­641­®­îc­më­chi­tiÕt­7­TK­cÊp­II:

TK­6411­-­Chi­phÝ­nh©n­viªnTK­6411­-­Chi­phÝ­nh©n­viªnTK­6412­-­Chi­phÝ­vËt­liÖuTK­6412­-­Chi­phÝ­vËt­liÖuTK­6413­-­Chi­phÝ­dông­cô,­®å­dïngTK­6413­-­Chi­phÝ­dông­cô,­®å­dïngTK­6414­-­Chi­phÝ­KHTSC®TK­6414­-­Chi­phÝ­KHTSC®TK­6415­-­Chi­phÝ­bao­hµnhTK­6415­-­Chi­phÝ­bao­hµnhTK­6417­-­Chi­phÝ­dÞch­vô­mua­ngoµiTK­6417­-­Chi­phÝ­dÞch­vô­mua­ngoµiTK­6418­-­Chi­phÝ­b»ng­tiÒn­kh¸cTK­6418­-­Chi­phÝ­b»ng­tiÒn­kh¸c

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Trinh­tù­kÕ­to¸n­mét­sè­nghiÖp­vô­CPBH­chñ­Trinh­tù­kÕ­to¸n­mét­sè­nghiÖp­vô­CPBH­chñ­yÕuyÕu

TK 911TK 334,338,335,…

TK 242, 152, 153…

TK 111,112...

Copyright­Bé­m«n­KTDN­-­Khoa­kÕ­to¸n­-­HVTC

TK 641

TK 214,..

TK 1422

TÝnhTL vµ c¸c khoan trÝch theo Lg

KÕt chuyÓn CP QLBH ®Ó x®kq

TrÝch KH TSCD

C¸c chi phÝ kh¸c PS trong kú b»ng tiÒn,

K/c CP chê kÕt chuyÓn

K/c CPChê K/C ®Ó x®kq

TK TK 142142

TK154TK154 TK33TK3355

Chi­phÝ­Chi­phÝ­bao­bao­hµnhhµnh

Bé­phËn­Bé­phËn­BH­®éc­BH­®éc­lËp­kh«ng­lËp­kh«ng­KT­riªngKT­riªng

Ph©n­bæ­cho­Ph©n­bæ­cho­hµng­®·­b¸n­hµng­®·­b¸n­vµ­hµng­cßn­vµ­hµng­cßn­l¹i­cuèi­kúl¹i­cuèi­kú

69

Tr­êng­hîp­CP­bao­hµnh­SP,­cã­bé­phËn­BH­riªng,­Tr­êng­hîp­CP­bao­hµnh­SP,­cã­bé­phËn­BH­riªng,­kh«ng­h¹ch­to¸n­riªng:kh«ng­h¹ch­to¸n­riªng:

TK 111, 152,..

TK 334,338

TK 214,111,331,..

Copyright­Bé­m«n­KTDN­-­Khoa­kÕ­to¸n­-­HVTC

TK 154 TK 6415TK 621

TK 622

TK 627

TK 335

(4) (8)

(5)

(6)

(7) (1)

(1)

(2)

(3)

70

Tr­êng­hîp­CP­bao­hµnh­SP,­cã­bé­phËn­BH­riªng,­cã­Tr­êng­hîp­CP­bao­hµnh­SP,­cã­bé­phËn­BH­riªng,­cã­h¹ch­to¸n­riªng:h¹ch­to¸n­riªng:

TK 154 TK 632TK 111, 152,..

TK 334,338

TK 214,111,331,..

TK 911

TK 111,112

TK 621

TK 622

TK 627

(4) (8b)

(5)

(6)

(1)

(2)

(3)

TK 512

TK 3331

TK 136

(8a)

(9b)

(9a)

Copyright­Bé­m«n­KTDN­-­Khoa­kÕ­to¸n­-­HVTC

71

Néi­dungNéi­dung:­Chi­phÝ­quan­lý­doanh­nghiÖp­lµ­toµn­:­Chi­phÝ­quan­lý­doanh­nghiÖp­lµ­toµn­bé­chi­phÝ­cã­liªn­quan­®Õn­ho¹t­®éng­quan­lý­bé­chi­phÝ­cã­liªn­quan­®Õn­ho¹t­®éng­quan­lý­kinh­doanh,­quan­lý­hµnh­chÝnh­vµ­quan­lý­®iÒu­kinh­doanh,­quan­lý­hµnh­chÝnh­vµ­quan­lý­®iÒu­hµnh­chung­toµn­doanh­nghiÖp.hµnh­chung­toµn­doanh­nghiÖp.

Chi­phÝ­quan­lý­doanh­nghiÖp­chia­ra­c¸c­khoan­chi­phÝ­Chi­phÝ­quan­lý­doanh­nghiÖp­chia­ra­c¸c­khoan­chi­phÝ­sau:sau:

1)1) Chi­phÝ­nh©n­viªn­quan­lý:­Chi­phÝ­nh©n­viªn­quan­lý:­2)2) Chi­phÝ­vËt­liÖu­quan­lý:­Chi­phÝ­vËt­liÖu­quan­lý:­3)3) Chi­phÝ­®å­dïng­van­phßng:Chi­phÝ­®å­dïng­van­phßng:4)4) Chi­phÝ­khÊu­hao­TSC®:­Chi­phÝ­khÊu­hao­TSC®:­5)5) ThuÕ,­phÝ­vµ­lÖ­phÝ:­ThuÕ,­phÝ­vµ­lÖ­phÝ:­6)6) Chi­phÝ­dù­phßng:Chi­phÝ­dù­phßng:7)7) Chi­phÝ­dÞch­vô­mua­ngoµiChi­phÝ­dÞch­vô­mua­ngoµi8)8) Chi­phÝ­bµng­tiÒn­kh¸cChi­phÝ­bµng­tiÒn­kh¸c

KÕ­to¸n­chi­phÝ­qu¶n­lý­doanh­nghiÖpKÕ­to¸n­chi­phÝ­qu¶n­lý­doanh­nghiÖp

72

Tµi khoan kÕ to¸n sö dôngTµi khoan kÕ to¸n sö dông* * -­-­TK­642­cã­­8­tµi­khoan­cÊp­II:TK­642­cã­­8­tµi­khoan­cÊp­II:

TK­6421­-­Chi­phÝ­nh©n­viªn­quan­lý­TK­6421­-­Chi­phÝ­nh©n­viªn­quan­lý­TK­6422­-­Chi­phÝ­vËt­liÖu­quan­lý­TK­6422­-­Chi­phÝ­vËt­liÖu­quan­lý­TK­6423­-­Chi­phÝ­®å­dïng­van­phßngTK­6423­-­Chi­phÝ­®å­dïng­van­phßngTK­6424­-­Chi­phÝ­KHTSC®TK­6424­-­Chi­phÝ­KHTSC®TK­6425­-­ThuÕ,­phÝ­vµ­lÖ­phÝTK­6425­-­ThuÕ,­phÝ­vµ­lÖ­phÝTK­6426­-­Chi­phÝ­dù­phßngTK­6426­-­Chi­phÝ­dù­phßngTK­6427­-­Chi­phÝ­dÞch­vô­mua­ngoµiTK­6427­-­Chi­phÝ­dÞch­vô­mua­ngoµiTK­6428­-­Chi­phÝ­b»ng­tiÒn­kh¸cTK­6428­-­Chi­phÝ­b»ng­tiÒn­kh¸c

Copyright­Bé­m«n­KTDN­-­Khoa­kÕ­to¸n­-­HVTC

73

Trinh­tù­kÕ­to¸n­mét­sè­nghiÖp­vô­CPQLDN­Trinh­tù­kÕ­to¸n­mét­sè­nghiÖp­vô­CPQLDN­chñ­yÕuchñ­yÕu

TK 911TK 334,338,335,…

TK152, 153…

TK 111,112,331,…C¸c chi phÝ kh¸c PS trong kú b»ng tiÒn,

c«ng nî.Copyright­Bé­m«n­KTDN­-­Khoa­kÕ­to¸n­-­HVTC

TK 642

TK 214

TK 1422

TÝnh trÝch TL vµ c¸c khoan trÝch theo Lg

KÕt chuyÓn CP QLDN ®Ó x®kq

Ph©n­bæ­CP,­xuÊt­kho­CCDC,­VT,…TrÝch­KH­TSCD

K/c CP chê K/C

K/c CP ®Ó x®kq

TK­142,242

Ph©n­bæ­cho­hµng­®·­b¸n­vµ­hµng­cßn­l¹i­cuèi­kúTK139

TK139 TrÝch­lËp­DPPT­khã­®åi Hoµn­

nhËp­DPPT­khã­®ßi

TK131,138

Xo¸­nî­nÕu­ch­a­lËp­DP­tr­íc­®ã

Xèa­nî

74

Néi­dung­chi­phÝ,­doanh­thu­ho¹t­Néi­dung­chi­phÝ,­doanh­thu­ho¹t­®éng­tµi­chÝnh®éng­tµi­chÝnh

Tµi­khoan­kÕ­to¸n­sö­dôngTµi­khoan­kÕ­to¸n­sö­dông Trinh­tù­h¹ch­to¸n­kÕ­to¸nTrinh­tù­h¹ch­to¸n­kÕ­to¸n

7.5.­KÕ­to¸n­chi­phÝ­vµ­doanh­thu­7.5.­KÕ­to¸n­chi­phÝ­vµ­doanh­thu­

ho¹t­®éng­tµI­chÝnhho¹t­®éng­tµI­chÝnh

Copyright­Bé­m«n­KTDN­-­Khoa­kÕ­to¸n­-­HVTC

75

Néi­ dung­ chi­ phÝ­ vµ­ doanh­ thu­ ho¹t­®éng­Néi­ dung­ chi­ phÝ­ vµ­ doanh­ thu­ ho¹t­®éng­tµi­ chÝnh.tµi­ chÝnh.­­ Chi­ phÝ­ ho¹t­ ®éng­ tµi­ chÝnh­ lµChi­ phÝ­ ho¹t­ ®éng­ tµi­ chÝnh­ lµ­ nh­ng­­ nh­ng­chi­ phÝ­ liªn­ quan­ ®Õn­ c¸c­ ho¹t­ ®éng­ vÒ­ vèn,­ c¸c­chi­ phÝ­ liªn­ quan­ ®Õn­ c¸c­ ho¹t­ ®éng­ vÒ­ vèn,­ c¸c­ho¹t­®éng­®Çu­ t­­ tµi­ chÝnh­vµ­c¸c­nghiÖp­vô­mang­ho¹t­®éng­®Çu­ t­­ tµi­ chÝnh­vµ­c¸c­nghiÖp­vô­mang­tÝnh­chÊt­tµi­chÝnh­cña­doanh­nghiÖp,­bao­gåm:tÝnh­chÊt­tµi­chÝnh­cña­doanh­nghiÖp,­bao­gåm:

- C¸c­ho¹t­®éng­®Çu­t­­tµi­chÝnh­(C¸c­ho¹t­®éng­®Çu­t­­tµi­chÝnh­(®Çu­t­­c«ng­cô­tµi­®Çu­t­­c«ng­cô­tµi­chÝnh,­®Çu­t­­vµo­c«ng­ty­con,­gãp­vèn­liªn­doanh,­liªn­kÕt­chÝnh,­®Çu­t­­vµo­c«ng­ty­con,­gãp­vèn­liªn­doanh,­liªn­kÕt­nh­:­­nh­:­­Chªnh­lÖch­gãp­vèn­thµnh­lËp­CSKD­®kso¸t,­chi­phÝ­Chªnh­lÖch­gãp­vèn­thµnh­lËp­CSKD­®kso¸t,­chi­phÝ­®Ó­n¾m­gi­,­thanh­lý­chuyÓn­nh­îng,­lç­trong­®Çu­t­­tµi­®Ó­n¾m­gi­,­thanh­lý­chuyÓn­nh­îng,­lç­trong­®Çu­t­­tµi­chÝnhchÝnh...)...)

- Chi­phÝ­cho­vay­vèn.Chi­phÝ­cho­vay­vèn.- Chi­phÝ­mua­b¸n­ngo¹i­tÖ.­Chi­phÝ­mua­b¸n­ngo¹i­tÖ.­- Chi­phÝ­l·i­vay­vèn­kinh­doanh,­khoan­chiÕt­khÊu­Chi­phÝ­l·i­vay­vèn­kinh­doanh,­khoan­chiÕt­khÊu­

thanh­to¸n­khi­b¸n­san­phÈm,­hµng­ho¸,­cung­cÊp­­thanh­to¸n­khi­b¸n­san­phÈm,­hµng­ho¸,­cung­cÊp­­lao­vô,­dÞch­vô.­lao­vô,­dÞch­vô.­

- Chªnh­lÖch­lç­khi­mua­b¸n­ngo¹i­tÖ,­khoan­lç­CLTG­Chªnh­lÖch­lç­khi­mua­b¸n­ngo¹i­tÖ,­khoan­lç­CLTG­ngo¹i­tÖ.ngo¹i­tÖ.

- TrÝch­lËp­dù­phßng­giam­gi¸­®Çu­t­­tµi­chÝnh­ng¾n­TrÝch­lËp­dù­phßng­giam­gi¸­®Çu­t­­tµi­chÝnh­ng¾n­h¹n,­dµi­h¹n.h¹n,­dµi­h¹n.

- Chi­phÝ­kh¸c­liªn­quan­®Õn­ho¹t­®éng­tµi­chÝnh­.Chi­phÝ­kh¸c­liªn­quan­®Õn­ho¹t­®éng­tµi­chÝnh­.

76

Doanh­thu­ho¹t­®éng­tµi­chÝnhDoanh­thu­ho¹t­®éng­tµi­chÝnh­­lµ­tæng­gi¸­­­lµ­tæng­gi¸­trÞ­c¸c­lîi­Ých­kinh­tÕ­doanh­nghiÖp­thu­®­îc­trÞ­c¸c­lîi­Ých­kinh­tÕ­doanh­nghiÖp­thu­®­îc­tõ­ho¹t­®éng­tµi­chÝnh­hoÆc­kinh­doanh­vÒ­tõ­ho¹t­®éng­tµi­chÝnh­hoÆc­kinh­doanh­vÒ­vèn­trong­kú­kÕ­to¸n,­bao­gåm:vèn­trong­kú­kÕ­to¸n,­bao­gåm:

- TiÒn­l·i:­l·i­tiÒn­göi,­l·i­cho­vay­vèn,­thu­l·i­b¸n­hµng­TiÒn­l·i:­l·i­tiÒn­göi,­l·i­cho­vay­vèn,­thu­l·i­b¸n­hµng­tra­chËm,­b¸n­hµng­tra­gãp,­l·i­®Çu­t­­tr¸i­phiÕu,­tÝn­tra­chËm,­b¸n­hµng­tra­gãp,­l·i­®Çu­t­­tr¸i­phiÕu,­tÝn­phiÕu,…phiÕu,…

- Cæ­tøc­vµ­lîi­nhuËn­®­îc­chia.Cæ­tøc­vµ­lîi­nhuËn­®­îc­chia.­- L·i­tõ­ho¹t­®éng­®Çu­t­­mua­b¸n­c«ng­cô­tµi­chÝnh­L·i­tõ­ho¹t­®éng­®Çu­t­­mua­b¸n­c«ng­cô­tµi­chÝnh­

(chøng­kho¸n...)ng¾n­h¹n,­dµi­h¹n.(TK­121,­128)(chøng­kho¸n...)ng¾n­h¹n,­dµi­h¹n.(TK­121,­128)- Chªnh­lÖch­l·i­do­mua­b¸n­ngo¹i­tÖ,­khoan­l·i­CLTG­Chªnh­lÖch­l·i­do­mua­b¸n­ngo¹i­tÖ,­khoan­l·i­CLTG­

ngo¹i­tÖ.­ngo¹i­tÖ.­- ChiÕt­khÊu­thanh­to¸n­®­îc­h­ëng­do­mua­vËt­t­,­hµng­ChiÕt­khÊu­thanh­to¸n­®­îc­h­ëng­do­mua­vËt­t­,­hµng­

ho¸,­dÞch­vô,­TSC®.ho¸,­dÞch­vô,­TSC®.- Thu­nhËp­kh¸c­liªn­quan­®Õn­ho¹t­®éng­tµi­chÝnh.Thu­nhËp­kh¸c­liªn­quan­®Õn­ho¹t­®éng­tµi­chÝnh.

77

Trinh­tù­kÕ­to¸n­mét­sè­nghiÖp­vô­CP­vµ­DT­Trinh­tù­kÕ­to¸n­mét­sè­nghiÖp­vô­CP­vµ­DT­HH®®TCTC

TK 121,228,111…

TK 228,221,222,223

TK 111,112,331,…

121,228,222,223,221

Copyright­Bé­m«n­KTDN­-­Khoa­kÕ­to¸n­-­HVTC

TK 142,242

(121,228,223,221)

TK 635 TK 515(1)

(2)

(3)

(4)

TK 3387

TK 111,112;131,331

TK 911

(5)

(6)

(7)

(8)

111..

4139

129,22

9 10a10b

331

111,11

2

78

Trinh­tù­kÕ­to¸n­mét­sè­nghiÖp­vô­chñ­yÕu­Trinh­tù­kÕ­to¸n­mét­sè­nghiÖp­vô­chñ­yÕu­Dthu,Dthu,

­­chi­phÝ­ho¹t­®éng­tµi­chÝnhchi­phÝ­ho¹t­®éng­tµi­chÝnh(1)­(1)­ Lç­do­b¸n­chøng­kho¸n,­tr¸i­phiÕu,­cæ­Lç­do­b¸n­chøng­kho¸n,­tr¸i­phiÕu,­cæ­

phiÕu­lµ­c«ng­cô­tµi­chÝnh,­lç­chuyÓn­nh­îng­c¸c­phiÕu­lµ­c«ng­cô­tµi­chÝnh,­lç­chuyÓn­nh­îng­c¸c­khoan­®Çu­t­..khoan­®Çu­t­..

(2)­­Lç­do­chuyÓn­nh­îng­c¸c­khoan­®Çu­t­­tµi­chÝnh(2)­­Lç­do­chuyÓn­nh­îng­c¸c­khoan­®Çu­t­­tµi­chÝnh(3)­Sè­ph©n­bæ­dÇn­vµo­cphÝ­tµi­chÝnh(3)­Sè­ph©n­bæ­dÇn­vµo­cphÝ­tµi­chÝnh(4)­Chªnh­lÖch­tû­gi¸­trong­kú­vµ­c¸c­cp­tµi­chÝnh­(4)­Chªnh­lÖch­tû­gi¸­trong­kú­vµ­c¸c­cp­tµi­chÝnh­

kh¸c...kh¸c...(5)(5) L·i­do­b¸n­chøng­kho¸n,­tr¸I­phiÕu,­cæ­phiÕu,chuyÓn­L·i­do­b¸n­chøng­kho¸n,­tr¸I­phiÕu,­cæ­phiÕu,chuyÓn­

nh­îng­c¸c­khoan­®Çu­t­..nh­îng­c¸c­khoan­®Çu­t­..(6)­L·i­®­îc­chia­tiÕp­tôc­®Çu­t­­(6)­L·i­®­îc­chia­tiÕp­tôc­®Çu­t­­(7)­Doanh­thu­nhËn­tr­íc­®­îc­ph©n­bæ­cho­kú­nµy.(7)­Doanh­thu­nhËn­tr­íc­®­îc­ph©n­bæ­cho­kú­nµy.(8)­ChiÕt­khÊu­thanh­to¸n­®­îc­h­ëng;­L·I­chªnh­lÖch­tû­(8)­ChiÕt­khÊu­thanh­to¸n­®­îc­h­ëng;­L·I­chªnh­lÖch­tû­

gi¸­hèi­®o¸I­ph¸t­sinh­trong­kúgi¸­hèi­®o¸I­ph¸t­sinh­trong­kú(9)­Chªnh­lÖch­tû­gi¸­thuÇn­khi­®¸nh­gi¸­l¹i­c¸c­khoan­(9)­Chªnh­lÖch­tû­gi¸­thuÇn­khi­®¸nh­gi¸­l¹i­c¸c­khoan­

môc­tiÒn­tÖ­cuèi­nammôc­tiÒn­tÖ­cuèi­nam(10a;10b)­TrÝch­lËp,­hoÆc­hoµn­nhËp­chªnh­lÖch­dù­(10a;10b)­TrÝch­lËp,­hoÆc­hoµn­nhËp­chªnh­lÖch­dù­

phßngphßng

Copyright­Bé­m«n­KTDN­-­Khoa­kÕ­to¸n­-­HVTC

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Néi­dung­c¸c­khoan­chi­phÝ­vµ­thu­nhËp­Néi­dung­c¸c­khoan­chi­phÝ­vµ­thu­nhËp­kh¸ckh¸c

Tµi­khoan­kÕ­to¸n­sö­dôngTµi­khoan­kÕ­to¸n­sö­dông Trinh­tù­h¹ch­to¸n­kÕ­to¸nTrinh­tù­h¹ch­to¸n­kÕ­to¸n

7.6.­KÕ­to¸n­c¸c­kho¶n­chi­phÝ­vµ­thu­7.6.­KÕ­to¸n­c¸c­kho¶n­chi­phÝ­vµ­thu­nhËp­kh¸cnhËp­kh¸c

Copyright­Bé­m«n­KTDN­-­Khoa­kÕ­to¸n­-­HVTC

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Néi­dung­c¸c­khoan­chi­phÝ,­thu­nhËp­Néi­dung­c¸c­khoan­chi­phÝ,­thu­nhËp­kh¸ckh¸c

• Chi­phÝ­kh¸c­lµ­c¸c­khoan­chi­phÝ­cña­c¸c­ho¹t­®éng­Chi­phÝ­kh¸c­lµ­c¸c­khoan­chi­phÝ­cña­c¸c­ho¹t­®éng­ngoµi­ho¹t­®éng­ san­xuÊt­ kinh­doanh­ t¹o­ ra­doanh­ngoµi­ho¹t­®éng­ san­xuÊt­ kinh­doanh­ t¹o­ ra­doanh­thu­cña­doanh­nghiÖp.­®©y­lµ­nh­ng­khoan­lç­do­c¸c­thu­cña­doanh­nghiÖp.­®©y­lµ­nh­ng­khoan­lç­do­c¸c­sù­kiÖn­hay­c¸c­nghiÖp­vô­ riªng­biÖt­víi­ho¹t­®éng­sù­kiÖn­hay­c¸c­nghiÖp­vô­ riªng­biÖt­víi­ho¹t­®éng­kinh­doanh­ th«ng­ th­êng­cña­doanh­nghiÖp­g©y­ra,­kinh­doanh­ th«ng­ th­êng­cña­doanh­nghiÖp­g©y­ra,­còng­ cã­ thÓ­ lµ­ nh­ng­ khoan­ chi­ phÝ­ bÞ­ bá­ sãt,­ bá­còng­ cã­ thÓ­ lµ­ nh­ng­ khoan­ chi­ phÝ­ bÞ­ bá­ sãt,­ bá­quªn­tõ­nam­tr­íc.­quªn­tõ­nam­tr­íc.­

• Chi­phÝ­kh¸c­gåm:Chi­phÝ­kh¸c­gåm:- Chi­phÝ­thanh­lý,­nh­îng­b¸n­TSC®­Chi­phÝ­thanh­lý,­nh­îng­b¸n­TSC®­(C4)(C4)- Gi¸­trÞ­cßn­l¹i­cña­TSC®­thanh­lý,­nh­îng­b¸nGi¸­trÞ­cßn­l¹i­cña­TSC®­thanh­lý,­nh­îng­b¸n.(C4).(C4)- GTCL­hoÆc­Gb¸n­TSC®­b¸n­®Ó­thuª­l¹i­theo­thuª­GTCL­hoÆc­Gb¸n­TSC®­b¸n­®Ó­thuª­l¹i­theo­thuª­

TC­hoÆc­thuª­ho¹t­®éng­TC­hoÆc­thuª­ho¹t­®éng­(Ch­¬ng­4)(Ch­¬ng­4)- C¸c­khoan­tiÒn­bÞ­ph¹t­do­vi­ph¹m­hîp­®ång­kinh­C¸c­khoan­tiÒn­bÞ­ph¹t­do­vi­ph¹m­hîp­®ång­kinh­

tÕ.tÕ.- Khoan­bÞ­ph¹t­thuÕ,­truy­nép­thuÕ.Khoan­bÞ­ph¹t­thuÕ,­truy­nép­thuÕ.- C¸c­khoan­chi­phÝ­do­ghi­nhÇm,­bá­sãt­khi­ghi­sæ­C¸c­khoan­chi­phÝ­do­ghi­nhÇm,­bá­sãt­khi­ghi­sæ­

kÕ­to¸n.kÕ­to¸n.- C¸c­khoan­chi­phÝ­kh¸c.C¸c­khoan­chi­phÝ­kh¸c.

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• Thu­nhËp­kh¸c­lµThu­nhËp­kh¸c­lµ­c¸c­khoan­thu­nhËp­kh«ng­phai­lµ­­c¸c­khoan­thu­nhËp­kh«ng­phai­lµ­doanh­thu­cña­doanh­nghiÖp.­®©y­lµ­c¸c­khoan­thu­doanh­thu­cña­doanh­nghiÖp.­®©y­lµ­c¸c­khoan­thu­nhËp­®­îc­t¹o­ra­tõ­c¸c­ho¹t­®éng­kh¸c­ngoµi­ho¹t­nhËp­®­îc­t¹o­ra­tõ­c¸c­ho¹t­®éng­kh¸c­ngoµi­ho¹t­®éng­kinh­doanh­th«ng­th­êng­cña­doanh­nghiÖp­.®éng­kinh­doanh­th«ng­th­êng­cña­doanh­nghiÖp­.

• Thu­nhËp­kh¸c­gåm:Thu­nhËp­kh¸c­gåm:- Thu­nhËp­tõ­nh­îng­b¸n,­thanh­lý­TSC®.Thu­nhËp­tõ­nh­îng­b¸n,­thanh­lý­TSC®.- TiÒn­thu­®­îc­ph¹t­do­kh¸ch­hµng,­®¬n­vÞ­kh¸c­vi­ph¹m­hîp­TiÒn­thu­®­îc­ph¹t­do­kh¸ch­hµng,­®¬n­vÞ­kh¸c­vi­ph¹m­hîp­

®ång­kinh­tÕ.®ång­kinh­tÕ.- Thu­c¸c­khoan­nî­khã­®ßi­®·­xö­lý­xo¸­sæ.Thu­c¸c­khoan­nî­khã­®ßi­®·­xö­lý­xo¸­sæ.- C¸c­khoan­thuÕ­®­îc­nhµ­n­íc­miÔn,­giam­trõ­thuÕ­C¸c­khoan­thuÕ­®­îc­nhµ­n­íc­miÔn,­giam­trõ­thuÕ­- C¸c­khoan­nî­phai­tra­kh«ng­x¸c­®Þnh­®­îc­chñ.C¸c­khoan­nî­phai­tra­kh«ng­x¸c­®Þnh­®­îc­chñ.- C¸c­khoan­tiÒn­th­ëng­cña­kh¸ch­hµng­liªn­quan­®Õn­tiªu­C¸c­khoan­tiÒn­th­ëng­cña­kh¸ch­hµng­liªn­quan­®Õn­tiªu­

thô­hµng­ho¸­san­phÈm­dÞch­vô­kh«ng­tÝnh­trong­doanh­thô­hµng­ho¸­san­phÈm­dÞch­vô­kh«ng­tÝnh­trong­doanh­thu­(nÕu­cã).thu­(nÕu­cã).

- Thu­nhËp­quµ­biÕu,­quµ­tÆng­b»ng­tiÒn,­hiÖn­vËt­cña­c¸c­Thu­nhËp­quµ­biÕu,­quµ­tÆng­b»ng­tiÒn,­hiÖn­vËt­cña­c¸c­c¸­nh©n,­tæ­chøc­tÆng­doanh­nghiÖp.c¸­nh©n,­tæ­chøc­tÆng­doanh­nghiÖp.

- C¸c­khoan­thu­nhËp­kinh­doanh­cña­nam­tr­íc­bÞ­bá­sãt­hay­C¸c­khoan­thu­nhËp­kinh­doanh­cña­nam­tr­íc­bÞ­bá­sãt­hay­quªn­ghi­sæ­kÕ­to¸n­nay­ph¸t­hiÖn­ra……quªn­ghi­sæ­kÕ­to¸n­nay­ph¸t­hiÖn­ra……

-        ­­-        ­­-      Gi¸­trÞ­cßn­l¹i­hoÆc­gi¸­b¸n­hoÆc­gi¸­trÞ­hîp­lý­cña­-      Gi¸­trÞ­cßn­l¹i­hoÆc­gi¸­b¸n­hoÆc­gi¸­trÞ­hîp­lý­cña­TSC®­ b¸n­ ®Ó­ thuª­ l¹i­ theo­ ph­¬ng­ thøc­ thuª­ tµi­ chÝnh­TSC®­ b¸n­ ®Ó­ thuª­ l¹i­ theo­ ph­¬ng­ thøc­ thuª­ tµi­ chÝnh­hoÆc­thuª­ho¹t­®éng­(xem­chi­tiÕt­ch­¬ng­4)hoÆc­thuª­ho¹t­®éng­(xem­chi­tiÕt­ch­¬ng­4)

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Tµi­khoan­kÕ­to¸n­sö­dông­Tµi­khoan­kÕ­to¸n­sö­dông­KÕ­to¸n­chi­phÝ,­thu­nhËp­kh¸c­sö­dông­c¸c­tµi­khoan­chñ­KÕ­to¸n­chi­phÝ,­thu­nhËp­kh¸c­sö­dông­c¸c­tµi­khoan­chñ­

yÕu­sau:yÕu­sau:-­Tµi­khoan­811-­Chi­phÝ­kh¸c:­Tµi­khoan­nµy­®­îc­dïng­-­Tµi­khoan­811-­Chi­phÝ­kh¸c:­Tµi­khoan­nµy­®­îc­dïng­

®Ó­phan­¸nh­c¸c­khoan­chi­phÝ­kh¸c­cña­doanh­®Ó­phan­¸nh­c¸c­khoan­chi­phÝ­kh¸c­cña­doanh­nghiÖp.­nghiÖp.­

Bªn­nî:Bªn­nî:­Phan­¸nh­c¸c­khoan­chi­phÝ­kh¸c­thùc­tÕ­ph¸t­sinh­Phan­¸nh­c¸c­khoan­chi­phÝ­kh¸c­thùc­tÕ­ph¸t­sinhBªn­cã:Bªn­cã:­KÕt­chuyÓn­chi­phÝ­kh¸c­®Ó­x¸c­®Þnh­kÕt­qua­.­KÕt­chuyÓn­chi­phÝ­kh¸c­®Ó­x¸c­®Þnh­kÕt­qua­.Kh«ng­cã­sè­d­­cuèi­kú.Kh«ng­cã­sè­d­­cuèi­kú.

-­Tµi­khoan­711-­Thu­nhËp­kh¸c:­Tµi­khoan­nµy­dïng­®Ó­-­Tµi­khoan­711-­Thu­nhËp­kh¸c:­Tµi­khoan­nµy­dïng­®Ó­phan­¸nh­c¸c­khoan­thu­nhËp­kh¸c­cña­doanh­nghiÖp.­phan­¸nh­c¸c­khoan­thu­nhËp­kh¸c­cña­doanh­nghiÖp.­

Bªn­nî:Bªn­nî:­+­Sè­thuÕ­GTGT­phai­nép­vÒ­c¸c­kho¶n­thu­nhËp­­+­Sè­thuÕ­GTGT­phai­nép­vÒ­c¸c­kho¶n­thu­nhËp­kh¸c­tÝnh­theo­ph­¬ng­ph¸p­trùc­tiÕp­(nÕu­cã)kh¸c­tÝnh­theo­ph­¬ng­ph¸p­trùc­tiÕp­(nÕu­cã)

­­­­­­­­­­­­­­­­­­­­­­­­­­­­+­KÕt­chuyÓn­c¸c­khoan­thu­nhËp­kh¸c­®Ó­x¸c­+­KÕt­chuyÓn­c¸c­khoan­thu­nhËp­kh¸c­®Ó­x¸c­®inh­kÕt­qua®inh­kÕt­qua

Bªn­cã:Bªn­cã:­C¸c­khoan­thu­nhËp­kh¸c­ph¸t­sinh­thùc­tÕ.­C¸c­khoan­thu­nhËp­kh¸c­ph¸t­sinh­thùc­tÕ.Kh«ng­cã­sè­d­­cuèi­kú.Kh«ng­cã­sè­d­­cuèi­kú.

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Trinh­tù­h¹ch­to¸n­kÕ­to¸nTrinh­tù­h¹ch­to¸n­kÕ­to¸n Phan­¸nh­c¸c­khoan­chi­phÝ­kh¸c­Phan­¸nh­c¸c­khoan­chi­phÝ­kh¸c­-­Phan­¸nh­c¸c­chi­phÝ­ph¸t­sinh­trong­qu¸­tr×nh­thanh­lý,­nh­-­Phan­¸nh­c¸c­chi­phÝ­ph¸t­sinh­trong­qu¸­tr×nh­thanh­lý,­nh­

îng­b¸n­îng­b¸n­TSC§,­kÕ­to¸n­ghi­­sæ:TSC§,­kÕ­to¸n­ghi­­sæ:Nî­TK­811-­Chi­phÝ­kh¸cNî­TK­811-­Chi­phÝ­kh¸cNî­TK­133-­ThuÕ­GTGT­®­îc­khÊu­trõ­(nÕu­cã)Nî­TK­133-­ThuÕ­GTGT­®­îc­khÊu­trõ­(nÕu­cã)

Cã­TK­111,­112,­152,153,….Cã­TK­111,­112,­152,153,….-­Phan­¸nh­gi¸­trÞ­cßn­l¹i­ccña­TSC®­thanh­lý,­nh­îng­b¸n,­kÕ­-­Phan­¸nh­gi¸­trÞ­cßn­l¹i­ccña­TSC®­thanh­lý,­nh­îng­b¸n,­kÕ­

to¸n­ghi­sæ:to¸n­ghi­sæ:Nî­TK­811-­Chi­phÝ­kh¸c­(PhÇn­gi¸­trÞ­cßn­l¹i)Nî­TK­811-­Chi­phÝ­kh¸c­(PhÇn­gi¸­trÞ­cßn­l¹i)Nî­TK­214-­Hao­mßn­TSC§­(PhÇn­gi¸­trÞ­hao­mßn)Nî­TK­214-­Hao­mßn­TSC§­(PhÇn­gi¸­trÞ­hao­mßn)

Cã­TK­211-­TSC®HH­(­Nguyªn­gi¸)Cã­TK­211-­TSC®HH­(­Nguyªn­gi¸)Cã­TK­213-­TSC®VH­(Nguyªn­gi¸)Cã­TK­213-­TSC®VH­(Nguyªn­gi¸)

-­Phan­¸nh­c¸c­khoan­tiÒn­bÞ­ph¹t­do­vi­ph¹m­hîp­®ång­kinh­-­Phan­¸nh­c¸c­khoan­tiÒn­bÞ­ph¹t­do­vi­ph¹m­hîp­®ång­kinh­tÕ,­bÞ­ph¹t,­truy­nép­thuÕ,­kÕ­to¸n­ghi­sæ:tÕ,­bÞ­ph¹t,­truy­nép­thuÕ,­kÕ­to¸n­ghi­sæ:Nî­TK­811-­Chi­phÝ­kh¸cNî­TK­811-­Chi­phÝ­kh¸c

Cã­TK­111-­TiÒn­mÆtCã­TK­111-­TiÒn­mÆtCã­TK­112-­TGNH/Cã­TK­112-­TGNH/ Cã­TK­333-­ThuÕ­vµ­c¸c­khoan­phai­Cã­TK­333-­ThuÕ­vµ­c¸c­khoan­phai­nép­nhµ­n­íc/Cã­TK­338-­C¸c­khoan­phai­tra,­phai­nép­kh¸c……nép­nhµ­n­íc/Cã­TK­338-­C¸c­khoan­phai­tra,­phai­nép­kh¸c……

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H¹ch­to¸n­c¸c­khoan­thu­nhËp­kh¸c­H¹ch­to¸n­c¸c­khoan­thu­nhËp­kh¸c­-­Phan­¸nh­sè­thu­vÒ­thanh­lý,­nh­îng­b¸n­TSC®,­kÕ­to¸n­-­Phan­¸nh­sè­thu­vÒ­thanh­lý,­nh­îng­b¸n­TSC®,­kÕ­to¸n­

ghi­sæ:ghi­sæ:Nî­TK­111,­112,­152,­153,­131,…/Cã­TK­711-­Thu­Nî­TK­111,­112,­152,­153,­131,…/Cã­TK­711-­Thu­nhËp­kh¸cnhËp­kh¸cCã­TK­3331-­ThuÕ­GTGT­phai­nép­(TÝnh­theo­ph­¬ng­Cã­TK­3331-­ThuÕ­GTGT­phai­nép­(TÝnh­theo­ph­¬ng­ph¸p­khÊu­trõ­nÕu­cã)ph¸p­khÊu­trõ­nÕu­cã)

-­Phan­¸nh­c¸c­khoan­tiÒn­thu­®­îc­ph¹t,­®­îc­båi­th­êng­-­Phan­¸nh­c¸c­khoan­tiÒn­thu­®­îc­ph¹t,­®­îc­båi­th­êng­do­c¸c­®¬n­vÞ­kh¸c­vi­ph¹m­hîp­®ång­kinh­tÕ,­kÕ­do­c¸c­®¬n­vÞ­kh¸c­vi­ph¹m­hîp­®ång­kinh­tÕ,­kÕ­to¸n­ghi­sæ:to¸n­ghi­sæ:Nî­TK­111,­112­(nÕu­thu­tiÒn)/Nî­TK­1388-­phai­thu­Nî­TK­111,­112­(nÕu­thu­tiÒn)/Nî­TK­1388-­phai­thu­kh¸c­(nÕu­ch­a­thu­tiÒn)kh¸c­(nÕu­ch­a­thu­tiÒn)Nî­TK­­338,­344­(nÕu­trõ­vµo­khoan­tiÒn­nhËn­ký­Nî­TK­­338,­344­(nÕu­trõ­vµo­khoan­tiÒn­nhËn­ký­quü,­ký­c­îc)­….quü,­ký­c­îc)­….

Cã­TK­711-­Thu­nhËp­kh¸cCã­TK­711-­Thu­nhËp­kh¸c-­­Phan­¸nh­c¸c­khoan­thu­®­îc­tõ­c¸c­khoan­nî­phai­thu­-­­Phan­¸nh­c¸c­khoan­thu­®­îc­tõ­c¸c­khoan­nî­phai­thu­

khã­®ßi­tr­íc­®©y­®·­xö­lý­xo¸­sæ,­kÕ­to¸n­ghi­sæ:khã­®ßi­tr­íc­®©y­®·­xö­lý­xo¸­sæ,­kÕ­to¸n­ghi­sæ:Nî­TK­111,­112,…/Nî­TK­111,­112,…/ Cã­TK­711-­Thu­nhËp­kh¸cCã­TK­711-­Thu­nhËp­kh¸c®ång­thêi­ghi­®¬n:­Cã­TK­004-­Nî­khã­®ßi­®·­xö­lý.®ång­thêi­ghi­®¬n:­Cã­TK­004-­Nî­khã­®ßi­®·­xö­lý.

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Néi­dung­kÕ­to¸n­kÕt­qua­kinh­doanh­vµ­PP­Néi­dung­kÕ­to¸n­kÕt­qua­kinh­doanh­vµ­PP­KQKDKQKD

Tµi­khoan­kÕ­to¸n­sö­dôngTµi­khoan­kÕ­to¸n­sö­dông Trinh­tù­h¹ch­to¸n­kÕ­to¸nTrinh­tù­h¹ch­to¸n­kÕ­to¸n

7.7.­KÕ­to¸n­x¸c­®Þnh­vµ­ph©n­phèi­kÕt­7.7.­KÕ­to¸n­x¸c­®Þnh­vµ­ph©n­phèi­kÕt­qu¶­kinh­doanhqu¶­kinh­doanh

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Néi­dung­kÕt­qua­ho¹t­®éng­kinh­Néi­dung­kÕt­qua­ho¹t­®éng­kinh­doanh­doanh­

vµ­PP­KQKDvµ­PP­KQKD­­­­­­­­­­­­­­KÕt­qña­ho¹t­®éng­kinh­doanhKÕt­qña­ho¹t­®éng­kinh­doanh­lµ­lµ­kÕt­qua­cuèi­cïng­­lµ­lµ­kÕt­qua­cuèi­cïng­

cña­c¸c­ho¹t­®éng­SXKD­th«ng­th­êng­vµ­ho¹t­®éng­cña­c¸c­ho¹t­®éng­SXKD­th«ng­th­êng­vµ­ho¹t­®éng­kh¸c­cña­DN­trong­mét­thêi­kú­nhÊt­®Þnh­biÓu­hiÖn­kh¸c­cña­DN­trong­mét­thêi­kú­nhÊt­®Þnh­biÓu­hiÖn­

b»ng­sè­tiÒn­l·i­hay­lç.­b»ng­sè­tiÒn­l·i­hay­lç.­C¸ch x¸c ®ÞnhC¸ch x¸c ®Þnh +­KÕt­qña­H®XSKDSPHHDV=+­KÕt­qña­H®XSKDSPHHDV=

­­­­­­­­­­­­­­­­­­­­­­­­­­Doanh­thu­thuÇn­-­gi¸­vèn­SP-HH,­dÞch­vô­­®·­b¸n­Doanh­thu­thuÇn­-­gi¸­vèn­SP-HH,­dÞch­vô­­®·­b¸n­–­chi­phÝ­b¸n­hµng­-­chi­phÝ­QLDN–­chi­phÝ­b¸n­hµng­-­chi­phÝ­QLDN

­­­­­­­­­­­­+­KÕt­qña­H®TC=­+­KÕt­qña­H®TC=­Thu­nhËp­TC­thuÇn-­Chi­phÝ­tµi­chÝnh­Thu­nhËp­TC­thuÇn-­Chi­phÝ­tµi­chÝnh­

­­­­­­­­­­­­+­KÕt­qña­ho¹t­®éng­kh¸c=+­KÕt­qña­ho¹t­®éng­kh¸c=­­Thu­nhËp­thuÇn­kh¸c­-­­chi­phÝ­kh¸cThu­nhËp­thuÇn­kh¸c­-­­chi­phÝ­kh¸c

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Theo­chÕ­®é­tµi­chÝnh,­lîi­nhuËn­cña­doanh­Theo­chÕ­®é­tµi­chÝnh,­lîi­nhuËn­cña­doanh­nghiÖp­th­êng­®­îc­ph©n­phèi­sö­dông­theo­thø­nghiÖp­th­êng­®­îc­ph©n­phèi­sö­dông­theo­thø­tù­nh­­sau:tù­nh­­sau:

- Nép­thuÕ­thu­nhËp­doanh­nghiÖp­cho­nhµ­n­íc.Nép­thuÕ­thu­nhËp­doanh­nghiÖp­cho­nhµ­n­íc.- Bï­®¾p­c¸c­khoan­lç­tõ­nam­tr­íc,­c¸c­khoan­chi­Bï­®¾p­c¸c­khoan­lç­tõ­nam­tr­íc,­c¸c­khoan­chi­

phÝ­kh«ng­®­îc­tÝnh­vµo­chi­phÝ­®Ó­tÝnh­thu­phÝ­kh«ng­®­îc­tÝnh­vµo­chi­phÝ­®Ó­tÝnh­thu­nhËp­chÞu­thuÕ­­­(Trõ­vµo­phÇn­®Ó­l¹i­cho­DN­nhËp­chÞu­thuÕ­­­(Trõ­vµo­phÇn­®Ó­l¹i­cho­DN­sau­khi­phai­nép­thuÕ­cho­N/n­íc)sau­khi­phai­nép­thuÕ­cho­N/n­íc)

- TrÝch­lËp­c¸c­quü­cña­doanh­nghiÖp­theo­quy­TrÝch­lËp­c¸c­quü­cña­doanh­nghiÖp­theo­quy­®Þnh.®Þnh.

- Chia­cæ­tøc,­chia­l·i­cho­c¸c­bªn­gãp­vènChia­cæ­tøc,­chia­l·i­cho­c¸c­bªn­gãp­vèn--­­­­­­­­Trong­c¸c­doanh­nghiÖp,­viÖc­ph©n­phèi­lîi­Trong­c¸c­doanh­nghiÖp,­viÖc­ph©n­phèi­lîi­

nhuËn­®­îc­tiÕn­hµnh­theo­2­b­íc:nhuËn­®­îc­tiÕn­hµnh­theo­2­b­íc:B­íc­1-­T¹m­ph©n­phèi:­®Þnh­kú­tiÕn­hµnh­ph©n­B­íc­1-­T¹m­ph©n­phèi:­®Þnh­kú­tiÕn­hµnh­ph©n­

phèi­theo­kÕ­ho¹chphèi­theo­kÕ­ho¹chB­íc­2-­Ph©n­phèi­chÝnh­thøc:­khi­b¸o­c¸o­quyÕt­B­íc­2-­Ph©n­phèi­chÝnh­thøc:­khi­b¸o­c¸o­quyÕt­

to¸n­nam­®­îc­phª­duyÖt.to¸n­nam­®­îc­phª­duyÖt.Copyright­Bé­m«n­KTDN­-­Khoa­kÕ­to¸n­-­HVTC

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TµI­khoan­kÕ­to¸n­sö­dôngTµI­khoan­kÕ­to¸n­sö­dông TK­sö­dông:­911,­421­vµ­c¸c­tµi­khoan­liªn­quan­kh¸cTK­sö­dông:­911,­421­vµ­c¸c­tµi­khoan­liªn­quan­kh¸c Yªu­cÇu­h¹ch­to¸nYªu­cÇu­h¹ch­to¸n• Doanh­thu­vµ­chi­phÝ­trong­kú­phai­®am­bao­Doanh­thu­vµ­chi­phÝ­trong­kú­phai­®am­bao­

- Nguyªn­t¾c­phï­hîpNguyªn­t¾c­phï­hîp- Nguyªn­t¾c­träng­yÕuNguyªn­t¾c­träng­yÕu- Nguyªn­t¾c­thËn­trängNguyªn­t¾c­thËn­träng- ®óng­niªn­®é­kÕ­to¸n.®óng­niªn­®é­kÕ­to¸n.

Trinh tù x¸c ®Þnh kÕt qña kinh doanh:Trinh tù x¸c ®Þnh kÕt qña kinh doanh:- TËp­hîp­chi­phÝ­b¸n­hµngTËp­hîp­chi­phÝ­b¸n­hµng- TËp­hîp­chi­phÝ­QLDNTËp­hîp­chi­phÝ­QLDN- X¸c­®Þnh,­kÕt­chuyÓn­doanh­thu,­c¸c­khoan­giam­trõ­X¸c­®Þnh,­kÕt­chuyÓn­doanh­thu,­c¸c­khoan­giam­trõ­

DTDT- X¸c­®Þnh,­kÕt­chuyÓn­gi¸­vèn.X¸c­®Þnh,­kÕt­chuyÓn­gi¸­vèn.- KÕt­chuyÓn­chi­phÝ­b¸n­hµngKÕt­chuyÓn­chi­phÝ­b¸n­hµng- KÕt­chuyÓn­chi­phÝ­QLDNKÕt­chuyÓn­chi­phÝ­QLDN- TËp­hîp,­kÕt­chuyÓn­c¸c­khoan­chi­phÝ­,­thu­nhËp­TËp­hîp,­kÕt­chuyÓn­c¸c­khoan­chi­phÝ­,­thu­nhËp­

kh¸ckh¸c- X¸c­®Þnh­lç,­l·i­trong­kú.X¸c­®Þnh­lç,­l·i­trong­kú.

89

TµI­kháan­kÕ­to¸n­sö­dôngTµI­kháan­kÕ­to¸n­sö­dông

-­Doanh­thu­thuÇn­vÒ­-­Doanh­thu­thuÇn­vÒ­b¸n­hµng­vµ­cung­cÊp­b¸n­hµng­vµ­cung­cÊp­dÞch­vôdÞch­vô-­Doanh­thu­thuÇn­ho¹t­-­Doanh­thu­thuÇn­ho¹t­®éng­tµi­chÝnh­trong­®éng­tµi­chÝnh­trong­kúkú-­Thu­nhËp­thuÇn­kh¸c­-­Thu­nhËp­thuÇn­kh¸c­trong­kútrong­kú-­KÕt­chuyÓn­sè­lç­tõ­-­KÕt­chuyÓn­sè­lç­tõ­ho¹t­®éng­kinh­doanh­ho¹t­®éng­kinh­doanh­trong­kútrong­kú

-­TrÞ­gi¸­vèn­cña­san­phÈm,­-­TrÞ­gi¸­vèn­cña­san­phÈm,­hµng­ho¸­xuÊt­b¸n,­dÞch­hµng­ho¸­xuÊt­b¸n,­dÞch­vô­®·­cung­cÊp,­®·­tiªu­vô­®·­cung­cÊp,­®·­tiªu­

thô.thô.­­­­-­Chi­phÝ­tµi­chÝnh­trong­kú-­Chi­phÝ­tµi­chÝnh­trong­kú­­­­-­Chi­phÝ­b¸n­hµng,­chi­phÝ­-­Chi­phÝ­b¸n­hµng,­chi­phÝ­

QLDN­tÝnh­cho­hµng­tiªu­QLDN­tÝnh­cho­hµng­tiªu­thô­trong­kúthô­trong­kú

­­­­-­Chi­phÝ­kh¸c­trong­kú-­Chi­phÝ­kh¸c­trong­kú­­­­­­­­­­­­-­­KÕt­chuyÓn­sè­l·i­tõ­ho¹t­-­­KÕt­chuyÓn­sè­l·i­tõ­ho¹t­

®éng­kinh­doanh­trong­kú®éng­kinh­doanh­trong­kú

TK­911­–­X®­kÕt­qña­KD

Copyright­Bé­m«n­KTDN­-­Khoa­kÕ­to¸n­-­HVTC

90

Tµi­kháan­421­cã­2­tµi­kháan­cÊp­2:Tµi­kháan­421­cã­2­tµi­kháan­cÊp­2:-­TK­4211-­Lîi­nhuËn­nam­tr­íc-­TK­4211-­Lîi­nhuËn­nam­tr­íc-­TK­4212-­Lîi­nhuËn­nam­nay-­TK­4212-­Lîi­nhuËn­nam­nay

-­Sè­l·i­tõ­ho¹t­®éng­kinh­-­Sè­l·i­tõ­ho¹t­®éng­kinh­doanh­trong­kúdoanh­trong­kú

-­Sè­l·i­®­îc­cÊp­d­íi­nép,­sè­lç­-­Sè­l·i­®­îc­cÊp­d­íi­nép,­sè­lç­®­îc­cÊp­trªn­cÊp­bï®­îc­cÊp­trªn­cÊp­bï

-­Xö­lý­c¸c­khoan­lç­tõ­ho¹t­-­Xö­lý­c¸c­khoan­lç­tõ­ho¹t­®éng­kinh­doanh®éng­kinh­doanh

­­­­Sè­d­­bªn­CãSè­d­­bªn­Cã:­Phan­¸nh­:­Phan­¸nh­

khoan­l·i­tõ­ho¹t­®éng­khoan­l·i­tõ­ho¹t­®éng­kinh­doanh­ch­a­ph©n­kinh­doanh­ch­a­ph©n­phèi.phèi.

­­­­­­­­­­­­­­-­Sè­lç­tõ­ho¹t­®éng­kinh­doanh­-­Sè­lç­tõ­ho¹t­®éng­kinh­doanh­trong­kútrong­kú

­­­­­­­­­­­­­­-­Ph©n­phèi­tiÒn­l·i-­Ph©n­phèi­tiÒn­l·i

­­­­­­­­­­­­­­­­­­

­­­­­­­­­­­­­­­­­­Sè­d­­bªn­NîSè­d­­bªn­Nî:­Phan­¸nh­kháan­:­Phan­¸nh­kháan­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­­lç­ch­a­xö­lýlç­ch­a­xö­lý

TK­421­–­Lîi­nhuËn­ch­a­ph©n­phèi

Copyright­Bé­m«n­KTDN­-­Khoa­kÕ­to¸n­-­HVTC

91

Trinh­tù­h¹ch­to¸n­kÕ­to¸n­lîi­nhuËnTrinh­tù­h¹ch­to¸n­kÕ­to¸n­lîi­nhuËn

TK 711

TK 911TK 632

TK 635,811,…

TK 641,642,1422

TK 421,…

TK 511,512

TK 515

(1)

(3)

(2)

(4)

(5)

(6)

(7a) (7b)

Copyright­Bé­m«n­KTDN­-­Khoa­kÕ­to¸n­-­HVTC

92

Trinh­tù­kÕ­to¸n­ph©n­phèi­lîi­Trinh­tù­kÕ­to¸n­ph©n­phèi­lîi­nhuËnnhuËn TK 421

TK 911

TK 3334

TK 414, 415,431

TK 111,112(2a)-Phai­nép­thuÕ­

TNDN(2b)

(5)-­TrÝch­lËp­c¸c­quü

(1a)KÕt­chuyÓn­l·i

(1b)-Lç

TK­TK­338338

TK­TK­336336

(4)CÊp­bï­lç,­cÊp­quü­cho­(4)CÊp­bï­lç,­cÊp­quü­cho­cÊp­d­íicÊp­d­íi

(3a)-Chia­LN­cho­(3a)-Chia­LN­cho­c¸c­c¸c­

®¬n­vÞ­®Çu­t­®¬n­vÞ­®Çu­t­

(3b(3b))

Chó ý:Chó ý:­Khi­nhËn­quyÕt­to¸n­cho­nam­tr­íc,­kÕ­to¸n­c¸c­nghiÖp­vô­­Khi­nhËn­quyÕt­to¸n­cho­nam­tr­íc,­kÕ­to¸n­c¸c­nghiÖp­vô­phai­nép­thªm­thuÕ,­phai­chia­thªm­LN,­®­îc­trÝch­thªm­­c¸c­quü­phai­nép­thªm­thuÕ,­phai­chia­thªm­LN,­®­îc­trÝch­thªm­­c¸c­quü­t­¬ng­tù­(2a,­3a,­4,­5)­nh­ng­kÕ­to¸n­chi­tiÕt­trªn­tµi­kháan­4211.­t­¬ng­tù­(2a,­3a,­4,­5)­nh­ng­kÕ­to¸n­chi­tiÕt­trªn­tµi­kháan­4211.­Tr­êng­hîp­thuÕ­TNDN­®·­nép­nam­tr­íc­lín­h¬n­sè­phai­nép­theo­Tr­êng­hîp­thuÕ­TNDN­®·­nép­nam­tr­íc­lín­h¬n­sè­phai­nép­theo­quyÕt­to¸n­thi­cã­2­c¸ch­giai­quyÕt:quyÕt­to¸n­thi­cã­2­c¸ch­giai­quyÕt:

­­­­1/­®­îc­Nhµ­n­íc­hoµn­tra­l¹i­thuÕ!1/­®­îc­Nhµ­n­íc­hoµn­tra­l¹i­thuÕ!

­­­­2/­®­îc­tÝnh­vµo­sè­thuÕ­®·­nép­cho­nam­nay2/­®­îc­tÝnh­vµo­sè­thuÕ­®·­nép­cho­nam­nay

93

KÕ­ to¸n­ x¸c­ ®Þnh­ kÕt­ qña­ ho¹t­ ®éng­ kinh­KÕ­ to¸n­ x¸c­ ®Þnh­ kÕt­ qña­ ho¹t­ ®éng­ kinh­doanhdoanh­­

(1)­Cuèi­kú­kÕt­chuyÓn­gi¸­vèn­hµng­b¸n(1)­Cuèi­kú­kÕt­chuyÓn­gi¸­vèn­hµng­b¸n(2)­KÕt­chuyÓn­chi­phÝ­b¸n­hµng,­chi­phÝ­(2)­KÕt­chuyÓn­chi­phÝ­b¸n­hµng,­chi­phÝ­

quan­lý­doanh­nghiÖp­.quan­lý­doanh­nghiÖp­.(3)(3) KÕt­chuyÓn­chi­phÝ­tµi­chÝnhKÕt­chuyÓn­chi­phÝ­tµi­chÝnh(3)(3) KÕt­chuÓn­chi­phÝ­kh¸cKÕt­chuÓn­chi­phÝ­kh¸c(4)(4) KÕt­chuyÓn­d/thu­thuÇn­b¸n­KÕt­chuyÓn­d/thu­thuÇn­b¸n­

hµng­vµ­cung­cÊp­dÞch­vôhµng­vµ­cung­cÊp­dÞch­vô(5)(5) KÕt­chuyÓn­doanh­thu­thuÇn­KÕt­chuyÓn­doanh­thu­thuÇn­

ho¹t­®éng­tµi­chÝnh­ho¹t­®éng­tµi­chÝnh­(6)(6) KÕt­chuyÓn­thu­nhËp­thuÇn­kh¸c­KÕt­chuyÓn­thu­nhËp­thuÇn­kh¸c­(7a)­L·i­(7a)­L·i­(7b)­Lç(7b)­Lç

Copyright­Bé­m«n­KTDN­-­Khoa­kÕ­to¸n­-­HVTC