{"id":23948,"date":"2023-05-26T14:07:55","date_gmt":"2023-05-26T07:07:55","guid":{"rendered":"https:\/\/amis.misa.vn\/?p=23948"},"modified":"2024-06-28T17:20:27","modified_gmt":"2024-06-28T10:20:27","slug":"chi-phi-van-chuyen-hach-toan-vao-tai-khoan-nao","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/23948\/chi-phi-van-chuyen-hach-toan-vao-tai-khoan-nao\/","title":{"rendered":"H\u1ea1ch to\u00e1n v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed v\u1eadn chuy\u1ec3n t\u1eebng tr\u01b0\u1eddng h\u1ee3p"},"content":{"rendered":"

Chi ph\u00ed v\u1eadn chuy\u1ec3n l\u00e0 m\u1ed9t kho\u1ea3n chi ph\u00ed ph\u1ed5 bi\u1ebfn \u0111\u1ed1i v\u1edbi h\u1ea7u h\u1ebft c\u00e1c lo\u1ea1i h\u00ecnh doanh nghi\u1ec7p, t\u1eeb th\u01b0\u01a1ng m\u1ea1i, s\u1ea3n xu\u1ea5t \u0111\u1ebfn d\u1ecbch v\u1ee5. V\u00ed d\u1ee5, \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i, chi ph\u00ed v\u1eadn chuy\u1ec3n th\u01b0\u1eddng g\u1eafn li\u1ec1n v\u1edbi ho\u1ea1t \u0111\u1ed9ng mua h\u00e0ng. B\u1edfi v\u1eady, vi\u1ec7c h\u1ea1ch to\u00e1n v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed v\u1eadn chuy\u1ec3n sao cho h\u1ee3p l\u00fd, ch\u00ednh x\u00e1c l\u1ea1i l\u00e0 v\u1ea5n \u0111\u1ec1 \u0111\u01b0\u1ee3c nhi\u1ec1u k\u1ebf to\u00e1n doanh nghi\u1ec7p quan t\u00e2m. B\u00e0i vi\u1ebft n\u00e0y s\u1ebd chia s\u1ebb nh\u1eefng ki\u1ebfn th\u1ee9c chuy\u00ean s\u00e2u v\u1ec1 h\u1ea1ch to\u00e1n chi ph\u00ed v\u1eadn chuy\u1ec3n, gi\u00fap doanh nghi\u1ec7p qu\u1ea3n l\u00fd v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed hi\u1ec7u qu\u1ea3.<\/p>\n

1. H\u1ea1ch to\u00e1n chi ph\u00ed v\u1eadn chuy\u1ec3n<\/strong><\/h2>\n

Theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n 02 v\u1ec1 h\u00e0ng t\u1ed3n kho<\/a>, h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c t\u00ednh theo gi\u00e1 g\u1ed1c, bao g\u1ed3m: Chi ph\u00ed mua, chi ph\u00ed ch\u1ebf bi\u1ebfn v\u00e0 c\u00e1c chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp kh\u00e1c ph\u00e1t sinh \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c h\u00e0ng t\u1ed3n kho \u1edf \u0111\u1ecba \u0111i\u1ec3m v\u00e0 tr\u1ea1ng th\u00e1i hi\u1ec7n t\u1ea1i.<\/p>\n

\"\"
Theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n 02 v\u1ec1 h\u00e0ng t\u1ed3n kho, h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c t\u00ednh theo gi\u00e1 g\u1ed1c<\/figcaption><\/figure>\n

Trong \u0111\u00f3 chi ph\u00ed v\u1eadn chuy\u1ec3n, b\u1ed1c x\u1ebfp, b\u1ea3o qu\u1ea3n trong qu\u00e1 tr\u00ecnh mua h\u00e0ng thu\u1ed9c nh\u00f3m chi ph\u00ed mua t\u1ee9c l\u00e0 chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp ph\u00e1t sinh \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c h\u00e0ng t\u1ed3n kho \u1edf \u0111\u1ecba \u0111i\u1ec3m v\u00e0 tr\u1ea1ng th\u00e1i hi\u1ec7n t\u1ea1i, n\u00ean s\u1ebd \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho.<\/p>\n

Theo chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n 03, chi ph\u00ed v\u1eadn chuy\u1ec3n v\u00e0 b\u1ed1c x\u1ebfp ban \u0111\u1ea7u l\u00e0 nh\u00f3m chi ph\u00ed li\u00ean quan tr\u1ef1c ti\u1ebfp \u0111\u1ebfn vi\u1ec7c \u0111\u01b0a t\u00e0i s\u1ea3n v\u00e0o tr\u1ea1ng th\u00e1i s\u1eb5n s\u00e0ng s\u1eed d\u1ee5ng v\u00e0 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh.<\/p>\n

\n

\u21d2 Nh\u01b0 v\u1eady, chi ph\u00ed v\u1eadn chuy\u1ec3n \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n h\u00e0ng t\u1ed3n kho ho\u1eb7c t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh t\u01b0\u01a1ng \u1ee9ng.<\/em><\/p>\n<\/blockquote>\n

Khi doanh nghi\u1ec7p mua h\u00e0ng h\u00f3a s\u1ebd ph\u00e1t sinh chi ph\u00ed v\u1eadn chuy\u1ec3n, k\u1ebf to\u00e1n doanh nghi\u1ec7p ti\u1ebfn h\u00e0nh ghi nh\u1eadn c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp kho, b\u00fat to\u00e1n ghi nh\u1eadn:<\/p>\n

N\u1ee3 TK 156, 152, 155, 211: s\u1ed1 ti\u1ec1n v\u1eadn chuy\u1ec3n \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho ho\u1eb7c nguy\u00ean gi\u00e1 TSC\u0110<\/p>\n

N\u1ee3 TK 133: s\u1ed1 thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/p>\n

C\u00f3 TK 111,112,131<\/p>\n

Tuy nhi\u00ean, c\u00f4ng t\u00e1c h\u1ea1ch to\u00e1n chi ph\u00ed v\u1eadn chuy\u1ec3n trong th\u1ef1c t\u1ebf s\u1ebd ph\u1ee9c t\u1ea1p h\u01a1n, do c\u00f3 c\u00f3 nhi\u1ec1u tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p mua nhi\u1ec1u m\u1eb7t h\u00e0ng ho\u1eb7c nhi\u1ec1u lo\u1ea1i t\u00e0i s\u1ea3n trong c\u00f9ng m\u1ed9t l\u1ea7n v\u1eadn chuy\u1ec3n. L\u00fac n\u00e0y, k\u1ebf to\u00e1n ph\u1ea3i ti\u1ebfn h\u00e0nh ph\u00e2n b\u1ed5 chi ph\u00ed v\u1eadn chuy\u1ec3n cho t\u1eebng lo\u1ea1i m\u1eb7t h\u00e0ng, chi ti\u1ebft \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y \u1edf ph\u1ea7n 2 – ph\u00e2n b\u1ed5 chi ph\u00ed v\u1eadn chuy\u1ec3n.<\/p>\n

\n \n \n

\"ebook-quy-trin-ke-toan\"<\/div>\n
\n