{"id":26498,"date":"2022-02-27T10:24:25","date_gmt":"2022-02-27T03:24:25","guid":{"rendered":"https:\/\/amis.misa.vn\/?p=26498"},"modified":"2024-10-15T18:24:46","modified_gmt":"2024-10-15T11:24:46","slug":"cach-hach-toan-tai-khoan-515-doanh-thu-tai-chinh-theo-tt-200","status":"publish","type":"post","link":"https:\/\/amis.misa.vn\/26498\/cach-hach-toan-tai-khoan-515-doanh-thu-tai-chinh-theo-tt-200\/","title":{"rendered":"Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh l\u00e0 g\u00ec? H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 515"},"content":{"rendered":"

Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh l\u00e0 g\u00ec? \u0110\u00e2y \u0111\u01b0\u1ee3c bi\u1ebft \u0111\u1ebfn l\u00e0 nh\u1eefng kho\u1ea3n thu do ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh ho\u1eb7c kinh doanh v\u1ec1 v\u1ed1n \u0111em l\u1ea1i. Nguy\u00ean t\u1eafc h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 515 g\u1ed3m nh\u1eefng g\u00ec? Khi ph\u00e1t sinh c\u00e1c kho\u1ea3n doanh thu n\u00e0y, k\u1ebf to\u00e1n doanh nghi\u1ec7p s\u1ebd h\u1ea1ch to\u00e1n nh\u01b0 th\u1ebf n\u00e0o? C\u00f9ng t\u00ecm hi\u1ec3u nh\u1eefng v\u1ea5n \u0111\u1ec1 n\u00e0y qua b\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y.<\/span><\/p>\n

C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/span><\/i>: \u0111i\u1ec1u 80 th\u00f4ng t\u01b0 200\/2014\/TT-BTC, s\u1eeda \u0111\u1ed5i b\u1ed5 sung t\u1ea1i \u0111i\u1ec1u 28 th\u00f4ng t\u01b0 177\/2015\/TT-BTC<\/span><\/span><\/p>\n

1. T\u00e0i kho\u1ea3n 515 – Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh l\u00e0 g\u00ec?<\/b><\/span><\/h2>\n

M\u1eb7c d\u00f9 l\u00e0 m\u1ed9t trong c\u00e1c kho\u1ea3n m\u1ee5c doanh thu c\u1ee7a doanh nghi\u1ec7p xong v\u1eabn c\u00f3 kh\u00f4ng \u00edt ng\u01b0\u1eddi th\u1eafc m\u1eafc doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh l\u00e0 g\u00ec. Theo VAS 01<\/a>, “\u201cDoanh thu v\u00e0 thu nh\u1eadp kh\u00e1c l\u00e0 t\u1ed5ng gi\u00e1 tr\u1ecb c\u00e1c l\u1ee3i \u00edch kinh t\u1ebf c\u1ee7a doanh nghi\u1ec7p thu \u0111\u01b0\u1ee3c trong k\u1ef3 k\u1ebf to\u00e1n, ph\u00e1t sinh t\u1eeb c\u00e1c ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh th\u00f4ng th\u01b0\u1eddng v\u00e0 c\u00e1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c c\u1ee7a doanh nghi\u1ec7p, g\u00f3p ph\u1ea7n l\u00e0m t\u0103ng v\u1ed1n ch\u1ee7 s\u1edf h\u1eefu, kh\u00f4ng bao g\u1ed3m kho\u1ea3n v\u1ed1n c\u1ee7a c\u1ed5 \u0111\u00f4ng ho\u1eb7c ch\u1ee7 s\u1eed h\u1eefu\u201d.”<\/em><\/span><\/p>\n

Nh\u01b0 v\u1eady, t\u01b0\u01a1ng t\u1ef1 doanh thu b\u00e1n h\u00e0ng, doanh thu cung c\u1ea5p d\u1ecbch v\u1ee5 th\u00ec doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh l\u00e0 gi\u00e1 tr\u1ecb l\u1ee3i \u00edch kinh t\u1ebf m\u00e0 doanh nghi\u1ec7p thu \u0111\u01b0\u1ee3c trong k\u1ef3 k\u1ebf to\u00e1n, v\u00e0 l\u1ee3i \u00edch kinh t\u1ebf n\u00e0y thu \u0111\u01b0\u1ee3c t\u1eeb ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. M\u1ed9t trong c\u00e1c v\u1ea5n \u0111\u1ec1 quan tr\u1ecdng nh\u1ea5t khi t\u00ecm hi\u1ec3u “doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh l\u00e0 g\u00ec” l\u00e0 c\u1ea7n n\u1eafm r\u00f5 \u0111\u01b0\u1ee3c th\u1ebf n\u00e0o l\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p. Theo \u0111\u00f3, c\u00e1c ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh kinh doanh v\u1ec1 v\u1ed1n, ho\u1ea1t \u0111\u1ed9ng g\u1eedi ti\u1ec1n c\u1ee7a doanh nghi\u1ec7p \u0111\u01b0\u1ee3c coi l\u00e0 ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh. T\u1ee9c l\u00e0, doanh thu t\u00e0i ch\u00ednh c\u1ee7a doanh nghi\u1ec7p bao g\u1ed3m:<\/span><\/p>\n