{"id":10466,"date":"2025-01-14T09:09:15","date_gmt":"2025-01-14T09:09:15","guid":{"rendered":"https:\/\/blog.ezworkapp.com\/index.php\/2025\/01\/14\/loai-tai-khoan-chi-phi-thong-tu-133-2016-tt-btc\/"},"modified":"2025-01-14T09:09:15","modified_gmt":"2025-01-14T09:09:15","slug":"loai-tai-khoan-chi-phi-thong-tu-133-2016-tt-btc","status":"publish","type":"post","link":"https:\/\/blog.ezworkapp.com\/index.php\/2025\/01\/14\/loai-tai-khoan-chi-phi-thong-tu-133-2016-tt-btc\/","title":{"rendered":"Lo\u1ea1i t\u00e0i kho\u1ea3n chi ph\u00ed th\u00f4ng t\u01b0 133\/2016\/TT-BTC"},"content":{"rendered":"<div class=\"uk-panel uk-margin\" id=\"template-nJy84WMn#1\">\n<p style=\"text-align: justify\">Chi ph\u00ed\u00a0l\u00e0 m\u1ed1i quan t\u00e2m h\u00e0ng \u0111\u1ea7u c\u1ee7a m\u1ecdi doanh nghi\u1ec7p n\u00f3i chung v\u00e0 k\u1ebf to\u00e1n n\u00f3i ri\u00eang. B\u00e0i vi\u1ebft n\u00e0y t\u00f4i s\u1ebd h\u01b0\u1edbng d\u1eabn Lo\u1ea1i t\u00e0i kho\u1ea3n chi ph\u00ed th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_61 counter-hierarchy ez-toc-counter ez-toc-transparent ez-toc-container-direction\">\n<p class=\"ez-toc-title\">Xem nhanh<\/p>\n<p><label for=\"ez-toc-cssicon-toggle-item-678629ba33778\" class=\"ez-toc-cssicon-toggle-label\"><span class=\"\"><span class=\"eztoc-hide\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><\/span><\/span><\/label><\/p>\n<nav>\n<ul class=\"ez-toc-list ez-toc-list-level-1 \">\n<li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/blog.hocexcel.online\/loai-tai-khoan-chi-phi-thong-tu-1332016tt-btc.html#NGUYEN_TAC_KE_TOAN\" title=\"NGUY\u00caN T\u1eaeC K\u1ebe TO\u00c1N\">NGUY\u00caN T\u1eaeC K\u1ebe TO\u00c1N<\/a><\/li>\n<li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/blog.hocexcel.online\/loai-tai-khoan-chi-phi-thong-tu-1332016tt-btc.html#CACH_HACH_TOAN\" title=\"C\u00c1CH H\u1ea0CH TO\u00c1N\">C\u00c1CH H\u1ea0CH TO\u00c1N<\/a><\/li>\n<li class=\"ez-toc-page-1 ez-toc-heading-level-2\"><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/blog.hocexcel.online\/loai-tai-khoan-chi-phi-thong-tu-1332016tt-btc.html#PHAN_LOAI_CHI_PHI\" title=\"PH\u00c2N LO\u1ea0I CHI PH\u00cd\">PH\u00c2N LO\u1ea0I CHI PH\u00cd<\/a>\n<ul class=\"ez-toc-list-level-3\">\n<li class=\"ez-toc-heading-level-3\"><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/blog.hocexcel.online\/loai-tai-khoan-chi-phi-thong-tu-1332016tt-btc.html#TAI_KHOAN_632_GIA_VON_HANG_BAN\" title=\"T\u00c0I KHO\u1ea2N 632 GI\u00c1 V\u1ed0N H\u00c0NG B\u00c1N\">T\u00c0I KHO\u1ea2N 632 GI\u00c1 V\u1ed0N H\u00c0NG B\u00c1N<\/a>\n<ul class=\"ez-toc-list-level-4\">\n<li class=\"ez-toc-heading-level-4\"><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/blog.hocexcel.online\/loai-tai-khoan-chi-phi-thong-tu-1332016tt-btc.html#NGUYEN_TAC_SU_DUNG\" title=\"NGUY\u00caN T\u1eaeC S\u1eec D\u1ee4NG\">NGUY\u00caN T\u1eaeC S\u1eec D\u1ee4NG<\/a><\/li>\n<li class=\"ez-toc-page-1 ez-toc-heading-level-4\"><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/blog.hocexcel.online\/loai-tai-khoan-chi-phi-thong-tu-1332016tt-btc.html#HACH_TOAN_NO\" title=\"H\u1ea0CH TO\u00c1N N\u1ee2\">H\u1ea0CH TO\u00c1N N\u1ee2<\/a>\n<ul class=\"ez-toc-list-level-5\">\n<li class=\"ez-toc-heading-level-5\"><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/blog.hocexcel.online\/loai-tai-khoan-chi-phi-thong-tu-1332016tt-btc.html#Doi_voi_hoat_dong_san_xuat_kinh_doanh_phan_anh\" title=\"\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, ph\u1ea3n \u00e1nh :\">\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, ph\u1ea3n \u00e1nh :<\/a><\/li>\n<li class=\"ez-toc-page-1 ez-toc-heading-level-5\"><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/blog.hocexcel.online\/loai-tai-khoan-chi-phi-thong-tu-1332016tt-btc.html#Doi_voi_hoat_dong_kinh_doanh_BDSDT_phan_anh\" title=\"\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh B\u0110S\u0110T, ph\u1ea3n \u00e1nh:\">\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh B\u0110S\u0110T, ph\u1ea3n \u00e1nh:<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"ez-toc-page-1 ez-toc-heading-level-4\"><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/blog.hocexcel.online\/loai-tai-khoan-chi-phi-thong-tu-1332016tt-btc.html#HACH_TOAN_CO\" title=\"H\u1ea0CH TO\u00c1N C\u00d3\">H\u1ea0CH TO\u00c1N C\u00d3<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"ez-toc-page-1 ez-toc-heading-level-3\"><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/blog.hocexcel.online\/loai-tai-khoan-chi-phi-thong-tu-1332016tt-btc.html#TAI_KHOAN_635_CHI_PHI_TAI_CHINH\" title=\"T\u00c0I KHO\u1ea2N 635\u00a0CHI PH\u00cd T\u00c0I CH\u00cdNH\">T\u00c0I KHO\u1ea2N 635\u00a0CHI PH\u00cd T\u00c0I CH\u00cdNH<\/a>\n<ul class=\"ez-toc-list-level-4\">\n<li class=\"ez-toc-heading-level-4\"><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/blog.hocexcel.online\/loai-tai-khoan-chi-phi-thong-tu-1332016tt-btc.html#NGUYEN_TAC_SU_DUNG-2\" title=\"NGUY\u00caN T\u1eaeC S\u1eec D\u1ee4NG\">NGUY\u00caN T\u1eaeC S\u1eec D\u1ee4NG<\/a>\n<ul class=\"ez-toc-list-level-5\">\n<li class=\"ez-toc-heading-level-5\"><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/blog.hocexcel.online\/loai-tai-khoan-chi-phi-thong-tu-1332016tt-btc.html#a_Tai_khoan_nay_phan_anh_nhung_khoan_chi_phi_hoat_dong_tai_chinh_bao_gom\" title=\"a) T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh nh\u1eefng kho\u1ea3n chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh bao g\u1ed3m:\">a) T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh nh\u1eefng kho\u1ea3n chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh bao g\u1ed3m:<\/a><\/li>\n<li class=\"ez-toc-page-1 ez-toc-heading-level-5\"><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/blog.hocexcel.online\/loai-tai-khoan-chi-phi-thong-tu-1332016tt-btc.html#b_Tai_khoan_635_phai_duoc_hach_toan_chi_tiet_cho_tung_noi_dung_chi_phi_Khong_hach_toan_vao_tai_khoan_635_nhung_noi_dung_chi_phi_sau_day\" title=\"b) T\u00e0i kho\u1ea3n\u00a0635\u00a0ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft cho t\u1eebng n\u1ed9i dung chi ph\u00ed. Kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n\u00a0635\u00a0nh\u1eefng n\u1ed9i dung chi ph\u00ed sau \u0111\u00e2y:\">b) T\u00e0i kho\u1ea3n\u00a0635\u00a0ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft cho t\u1eebng n\u1ed9i dung chi ph\u00ed. Kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n\u00a0635\u00a0nh\u1eefng n\u1ed9i dung chi ph\u00ed sau \u0111\u00e2y:<\/a><\/li>\n<li class=\"ez-toc-page-1 ez-toc-heading-level-5\"><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/blog.hocexcel.online\/loai-tai-khoan-chi-phi-thong-tu-1332016tt-btc.html#cViec_hach_toan_khoan_chi_phi_tai_chinh_phat_sinh_lien_quan_den_ngoai_te_duoc_thuc_hien_theo_quy_dinh_tai_phan_Tai_khoan_413_%E2%80%93_Chenh_lech_ty_gia_hoi_doai\" title=\"c)Vi\u1ec7c h\u1ea1ch to\u00e1n kho\u1ea3n chi ph\u00ed t\u00e0i ch\u00ednh ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i ph\u1ea7n T\u00e0i kho\u1ea3n\u00a0413\u00a0\u2013 Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i\">c)Vi\u1ec7c h\u1ea1ch to\u00e1n kho\u1ea3n chi ph\u00ed t\u00e0i ch\u00ednh ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i ph\u1ea7n T\u00e0i kho\u1ea3n\u00a0413\u00a0\u2013 Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"ez-toc-page-1 ez-toc-heading-level-4\"><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/blog.hocexcel.online\/loai-tai-khoan-chi-phi-thong-tu-1332016tt-btc.html#HACH_TOAN_NO-2\" title=\"H\u1ea0CH TO\u00c1N N\u1ee2\">H\u1ea0CH TO\u00c1N N\u1ee2<\/a><\/li>\n<li class=\"ez-toc-page-1 ez-toc-heading-level-4\"><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/blog.hocexcel.online\/loai-tai-khoan-chi-phi-thong-tu-1332016tt-btc.html#HACH_TOAN_CO-2\" title=\"H\u1ea0CH TO\u00c1N\u00a0C\u00d3\">H\u1ea0CH TO\u00c1N\u00a0C\u00d3<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"ez-toc-page-1 ez-toc-heading-level-3\"><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/blog.hocexcel.online\/loai-tai-khoan-chi-phi-thong-tu-1332016tt-btc.html#TAI_KHOAN_642_CHI_PHI_QUAN_LY_DOANH_NGHIEP\" title=\"T\u00c0I KHO\u1ea2N 642\u00a0CHI PH\u00cd QU\u1ea2N L\u00dd DOANH NGHI\u1ec6P\">T\u00c0I KHO\u1ea2N 642\u00a0CHI PH\u00cd QU\u1ea2N L\u00dd DOANH NGHI\u1ec6P<\/a>\n<ul class=\"ez-toc-list-level-4\">\n<li class=\"ez-toc-heading-level-4\"><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/blog.hocexcel.online\/loai-tai-khoan-chi-phi-thong-tu-1332016tt-btc.html#NGUYEN_TAC_SU_DUNG-3\" title=\"NGUY\u00caN T\u1eaeC S\u1eec D\u1ee4NG\">NGUY\u00caN T\u1eaeC S\u1eec D\u1ee4NG<\/a>\n<ul class=\"ez-toc-list-level-5\">\n<li class=\"ez-toc-heading-level-5\"><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/blog.hocexcel.online\/loai-tai-khoan-chi-phi-thong-tu-1332016tt-btc.html#Tai_khoan_nay_dung_de_phan_anh_cac_khoan_chi_phi_quan_ly_kinh_doanh_bao_gom_chi_phi_ban_hang_va_chi_phi_quan_ly_kinh_doanh\" title=\"T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh bao g\u1ed3m chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh:\">T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh bao g\u1ed3m chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh:<\/a><\/li>\n<li class=\"ez-toc-page-1 ez-toc-heading-level-5\"><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/blog.hocexcel.online\/loai-tai-khoan-chi-phi-thong-tu-1332016tt-btc.html#_Cac_khoan_chi_phi_ban_hang_chi_phi_quan_ly_kinh_doanh_nghiep_khong_duoc_coi_la_chi_phi_duoc_tru_theo_quy_dinh_cua_Luat_thue_TNDN_nhung_co_day_du_hoa_don_chung_tu_va_da_ke_hoach_toan_dung_theo_Che_do_ke_toan_thi_khong_duoc_ghi_giam_gia_chi_phi_ke_toan_ma_chi_dieu_chinh_trong_quyet_toan_thue_TNDN_de_lam_tang_so_thue_TNDN_phai_nop\" title=\"\u00a0C\u00e1c kho\u1ea3n chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf TNDN nh\u01b0ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb v\u00e0 \u0111\u00e3 k\u1ebf ho\u1ea1ch to\u00e1n \u0111\u00fang theo Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c ghi gi\u1ea3m gi\u00e1 chi ph\u00ed k\u1ebf to\u00e1n m\u00e0 ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh trong quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ec3 l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p.\">\u00a0C\u00e1c kho\u1ea3n chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf TNDN nh\u01b0ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb v\u00e0 \u0111\u00e3 k\u1ebf ho\u1ea1ch to\u00e1n \u0111\u00fang theo Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c ghi gi\u1ea3m gi\u00e1 chi ph\u00ed k\u1ebf to\u00e1n m\u00e0 ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh trong quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ec3 l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p.<\/a><\/li>\n<li class=\"ez-toc-page-1 ez-toc-heading-level-5\"><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/blog.hocexcel.online\/loai-tai-khoan-chi-phi-thong-tu-1332016tt-btc.html#Tai_khoan_642_duoc_mo_chi_tiet_theo_tung_noi_dung_chi_phi_theo_quy_dinh_Tuy_theo_yeu_cau_quan_ly_cua_tung_nganh_tung_doanh_nghiep_tai_khoan_642_co_the_duoc_mo_chi_tiet_theo_tung_loai_chi_phi_nhu_chi_phi_ban_hang_chi_phi_quan_ly_doanh_nghiep\" title=\"T\u00e0i kho\u1ea3n\u00a0642\u00a0\u0111\u01b0\u1ee3c m\u1edf chi ti\u1ebft theo t\u1eebng n\u1ed9i dung chi ph\u00ed, theo quy \u0111\u1ecbnh. T\u00f9y theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a t\u1eebng ng\u00e0nh, t\u1eebng doanh nghi\u1ec7p, t\u00e0i kho\u1ea3n\u00a0642\u00a0c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c m\u1edf chi ti\u1ebft theo t\u1eebng lo\u1ea1i chi ph\u00ed nh\u01b0: chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p\">T\u00e0i kho\u1ea3n\u00a0642\u00a0\u0111\u01b0\u1ee3c m\u1edf chi ti\u1ebft theo t\u1eebng n\u1ed9i dung chi ph\u00ed, theo quy \u0111\u1ecbnh. T\u00f9y theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a t\u1eebng ng\u00e0nh, t\u1eebng doanh nghi\u1ec7p, t\u00e0i kho\u1ea3n\u00a0642\u00a0c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c m\u1edf chi ti\u1ebft theo t\u1eebng lo\u1ea1i chi ph\u00ed nh\u01b0: chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/a>\n<ul class=\"ez-toc-list-level-6\">\n<li class=\"ez-toc-heading-level-6\"><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/blog.hocexcel.online\/loai-tai-khoan-chi-phi-thong-tu-1332016tt-btc.html#a_Doi_voi_chi_phi_ban_hang\" title=\"a) \u0110\u1ed1i v\u1edbi chi ph\u00ed b\u00e1n h\u00e0ng:\">a) \u0110\u1ed1i v\u1edbi chi ph\u00ed b\u00e1n h\u00e0ng:<\/a><\/li>\n<li class=\"ez-toc-page-1 ez-toc-heading-level-6\"><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/blog.hocexcel.online\/loai-tai-khoan-chi-phi-thong-tu-1332016tt-btc.html#b_Doi_voi_chi_phi_quan_ly_doanh_nghiep\" title=\"b) \u0110\u1ed1i v\u1edbi chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p:\">b) \u0110\u1ed1i v\u1edbi chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p:<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"ez-toc-page-1 ez-toc-heading-level-5\"><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/blog.hocexcel.online\/loai-tai-khoan-chi-phi-thong-tu-1332016tt-btc.html#Doi_voi_san_pham_hang_hoa_dung_de_khuyen_mai_quang_cao\" title=\"\u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o:\">\u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o:<\/a><\/li>\n<\/ul>\n<\/li>\n<li class=\"ez-toc-page-1 ez-toc-heading-level-4\"><a class=\"ez-toc-link ez-toc-heading-25\" href=\"https:\/\/blog.hocexcel.online\/loai-tai-khoan-chi-phi-thong-tu-1332016tt-btc.html#HACH_TOAN_NO-3\" title=\"H\u1ea0CH TO\u00c1N N\u1ee2\">H\u1ea0CH TO\u00c1N N\u1ee2<\/a><\/li>\n<li class=\"ez-toc-page-1 ez-toc-heading-level-4\"><a class=\"ez-toc-link ez-toc-heading-26\" href=\"https:\/\/blog.hocexcel.online\/loai-tai-khoan-chi-phi-thong-tu-1332016tt-btc.html#HACH_TOAN_CO-3\" title=\"H\u1ea0CH TO\u00c1N\u00a0C\u00d3\">H\u1ea0CH TO\u00c1N\u00a0C\u00d3<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/nav>\n<\/div>\n<h2 style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"NGUYEN_TAC_KE_TOAN\"><\/span>NGUY\u00caN T\u1eaeC K\u1ebe TO\u00c1N<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify\"><em>K\u1ebf to\u00e1n khi ghi nh\u1eadn chi ph\u00ed ph\u1ea3i t\u00f4n tr\u1ecdng c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n sau \u0111\u00e2y :<\/em><\/p>\n<ol style=\"text-align: justify\">\n<li style=\"text-align: justify\">Chi ph\u00ed l\u00e0 nh\u1eefng kho\u1ea3n l\u00e0m gi\u1ea3m l\u1ee3i \u00edch kinh t\u1ebf, \u0111\u01b0\u1ee3c ghi nh\u1eadn t\u1ea1i th\u1eddi \u0111i\u1ec3m giao d\u1ecbch ph\u00e1t sinh ho\u1eb7c khi c\u00f3 kh\u1ea3 n\u0103ng t\u01b0\u01a1ng \u0111\u1ed1i ch\u1eafc ch\u1eafn s\u1ebd ph\u00e1t sinh trong t\u01b0\u01a1ng lai kh\u00f4ng ph\u00e2n bi\u1ec7t \u0111\u00e3 chi ti\u1ec1n hay ch\u01b0a.<\/li>\n<li style=\"text-align: justify\">Vi\u1ec7c ghi nh\u1eadn chi ph\u00ed ngay c\u1ea3 khi ch\u01b0a \u0111\u1ebfn k\u1ef3 h\u1ea1n thanh to\u00e1n nh\u01b0ng c\u00f3 kh\u1ea3 n\u0103ng ch\u1eafc ch\u1eafn s\u1ebd ph\u00e1t sinh nh\u1eb1m \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng v\u00e0 b\u1ea3o to\u00e0n v\u1ed1n. Chi ph\u00ed v\u00e0 kho\u1ea3n doanh thu do n\u00f3 t\u1ea1o ra ph\u1ea3i \u0111\u01b0\u1ee3c ghi nh\u1eadn \u0111\u1ed3ng th\u1eddi theo nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p. Tuy nhi\u00ean trong m\u1ed9t s\u1ed1 tr\u01b0\u1eddng h\u1ee3p, nguy\u00ean t\u1eafc ph\u00f9 h\u1ee3p c\u00f3 th\u1ec3 xung \u0111\u1ed9t v\u1edbi nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng trong k\u1ebf to\u00e1n, th\u00ec k\u1ebf to\u00e1n ph\u1ea3i c\u0103n c\u1ee9 v\u00e0o b\u1ea3n ch\u1ea5t v\u00e0 c\u00e1c Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u0111\u1ec3 ph\u1ea3n \u00e1nh giao d\u1ecbch m\u1ed9t c\u00e1ch trung th\u1ef1c, h\u1ee3p l\u00fd.<\/li>\n<li style=\"text-align: justify\">M\u1ed7i doanh nghi\u1ec7p ch\u1ec9 c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng m\u1ed9t trong hai ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho: K\u00ea khai th\u01b0\u1eddng xuy\u00ean ho\u1eb7c ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3. Doanh nghi\u1ec7p khi \u0111\u00e3 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n th\u00ec ph\u1ea3i \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n trong m\u1ed9t n\u0103m t\u00e0i ch\u00ednh. Tr\u01b0\u1eddng h\u1ee3p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3, cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n ph\u1ea3i ki\u1ec3m k\u00ea \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3.<\/li>\n<li style=\"text-align: justify\">K\u1ebf to\u00e1n ph\u1ea3i theo d\u00f5i chi ti\u1ebft c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh theo y\u1ebfu t\u1ed1, ti\u1ec1n l\u01b0\u01a1ng, nguy\u00ean v\u1eadt li\u1ec7u, chi ph\u00ed mua ngo\u00e0i, kh\u1ea5u hao TSC\u0110\u2026<\/li>\n<li style=\"text-align: justify\">C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed t\u00ednh thu\u1ebf TNDN theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf nh\u01b0ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb v\u00e0 \u0111\u00e3 h\u1ea1ch to\u00e1n \u0111\u00fang theo Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed k\u1ebf to\u00e1n m\u00e0 ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh trong quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ec3 l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p.<\/li>\n<li>C\u00e1c t\u00e0i kho\u1ea3n ph\u1ea3n \u00e1nh chi ph\u00ed kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0, cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n ph\u1ea3i k\u1ebft chuy\u1ec3n t\u1ea5t c\u1ea3 c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh trong k\u1ef3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/li>\n<\/ol>\n<h2 style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"CACH_HACH_TOAN\"><\/span><strong>C\u00c1CH H\u1ea0CH TO\u00c1N<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify\">C\u00e1ch h\u1ea1ch to\u00e1n\u00a0c\u00e1c t\u00e0i kho\u1ea3n lo\u1ea1i n\u00e0y v\u1ec1\u00a0c\u01a1 b\u1ea3n l\u00e0 gi\u1ed1ng nhau<\/p>\n<ul style=\"text-align: justify\">\n<li>Mang t\u00ednh ch\u1ea5t nh\u01b0\u00a0t\u00e0i s\u1ea3n\u00a0ngh\u0129a l\u00e0 : Ph\u00e1t sinh t\u0103ng ghi b\u00ean N\u1ee3, ph\u00e1t sinh gi\u1ea3m ghi b\u00ean\u00a0C\u00f3<\/li>\n<li>Kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 \u1edf cu\u1ed1i k\u1ef3<\/li>\n<\/ul>\n<p style=\"text-align: justify\">Tuy nhi\u00ean c\u00e1c t\u00e0i kho\u1ea3n \u0111\u01b0\u1ee3c \u0111\u1ec1 c\u1eadp trong b\u00e0i vi\u1ebft n\u00e0y s\u1ebd h\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch s\u1eed d\u1ee5ng sao cho \u0111\u00fang nguy\u00ean t\u1eafc k\u1ebf to\u00e1n nh\u1ea5t.<\/p>\n<h2 style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"PHAN_LOAI_CHI_PHI\"><\/span><strong>PH\u00c2N LO\u1ea0I CHI PH\u00cd<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p style=\"text-align: justify\">Lo\u1ea1i t\u00e0i kho\u1ea3n chi ph\u00ed 05 t\u00e0i kho\u1ea3n, chia th\u00e0nh 03 nh\u00f3m. Anh ch\u1ecb xem s\u01a1 \u0111\u1ed3 d\u01b0\u1edbi \u0111\u00e2y.<\/p>\n<p style=\"text-align: justify\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-19341\" src=\"http:\/\/blog.ezworkapp.com\/wp-content\/uploads\/2025\/01\/loai-tai-khoan-chi-phi-thong-tu-1332016tt-btc1-copy.jpg\" width=\"1193\" height=\"389\" title=\"loai-tai-khoan-chi-phi-thong-tu-1332016tt-btc1-copy\"><\/p>\n<p style=\"text-align: justify\">Hai t\u00e0i kho\u1ea3n 611 v\u00e0 631 l\u00e0 d\u00f9ng cho doanh nghi\u1ec7p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3 n\u00ean t\u00f4i kh\u00f4ng n\u00f3i t\u1edbi n\u1eefa. Ch\u1ee7 y\u1ebfu ch\u00fang ta s\u1ebd t\u00ecm hi\u1ec3u c\u00e1c t\u00e0i kho\u1ea3n c\u00f2n l\u1ea1i bao g\u1ed3m : T\u00e0i kho\u1ea3n 632 ; 635 v\u00e0 642<\/p>\n<div class=\"code-block code-block-1\" style=\"margin: 8px 0;clear: both\">\n<div class=\"ad-inserterpro\">\n<a href=\"https:\/\/hocexcel.online\/course\/preview\/ex101-excel-tu-co-ban-den-chuyen-gia-danh-cho-nguoi-di-lam\"><br \/>\n<img decoding=\"async\" src=\"http:\/\/blog.ezworkapp.com\/wp-content\/uploads\/2025\/01\/ex101_92019-nho-173.gif\" title=\"ex101_92019-nho-173\"><br \/>\n<\/a>\n<\/div>\n<\/div>\n<h3 style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"TAI_KHOAN_632_GIA_VON_HANG_BAN\"><\/span>T\u00c0I KHO\u1ea2N 632 GI\u00c1 V\u1ed0N H\u00c0NG B\u00c1N<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4 style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"NGUYEN_TAC_SU_DUNG\"><\/span>NGUY\u00caN T\u1eaeC S\u1eec D\u1ee4NG<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul style=\"text-align: justify\">\n<li class=\"nice_taikhoan_chitiet2\">T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb gi\u00e1 v\u1ed1n c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0; gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t c\u1ee7a s\u1ea3n ph\u1ea9m x\u00e2y l\u1eafp (\u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p x\u00e2y l\u1eafp) b\u00e1n trong k\u1ef3. Ngo\u00e0i ra, t\u00e0i kho\u1ea3n n\u00e0y c\u00f2n d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed li\u00ean quan \u0111\u1ebfn ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0 nh\u01b0: Chi ph\u00ed kh\u1ea5u hao; chi ph\u00ed s\u1eeda ch\u1eefa; chi ph\u00ed cho thu\u00ea B\u0110S\u0110T theo ph\u01b0\u01a1ng th\u1ee9c cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng; chi ph\u00ed nh\u01b0\u1ee3ng b\u00e1n, thanh l\u00fd B\u0110S\u0110T\u2026<\/li>\n<li class=\"nice_taikhoan_chitiet2\">Kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n tr\u00ean c\u01a1 s\u1edf s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n kho v\u00e0 ph\u1ea7n ch\u00eanh l\u1ec7ch gi\u1eefa gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c nh\u1ecf h\u01a1n gi\u00e1 g\u1ed1c h\u00e0ng t\u1ed3n kho. Khi x\u00e1c \u0111\u1ecbnh kh\u1ed1i l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n kho b\u1ecb gi\u1ea3m gi\u00e1 c\u1ea7n ph\u1ea3i tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng, k\u1ebf to\u00e1n ph\u1ea3i lo\u1ea1i tr\u1eeb kh\u1ed1i l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n kho b\u1ecb gi\u1ea3m gi\u00e1 c\u1ea7n ph\u1ea3i tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng, k\u1ebf to\u00e1n ph\u1ea3i lo\u1ea1i tr\u1eeb kh\u1ed1i l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n kho \u0111\u00e3 k\u00fd \u0111\u01b0\u1ee3c h\u1ee3p \u0111\u1ed3ng ti\u00eau th\u1ee5 (c\u00f3 gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c kh\u00f4ng th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb ghi s\u1ed5) nh\u01b0ng ch\u01b0a chuy\u1ec3n giao cho kh\u00e1ch h\u00e0ng n\u1ebfu c\u00f3 b\u1eb1ng ch\u1ee9ng ch\u1eafc ch\u1eafn v\u1ec1 vi\u1ec7c kh\u00e1ch h\u00e0ng s\u1ebd kh\u00f4ng t\u1eeb b\u1ecf th\u1ef1c hi\u1ec7n h\u1ee3p \u0111\u1ed3ng v\u00e0 lo\u1ea1i tr\u1eeb h\u00e0ng t\u1ed3n kho d\u00f9ng cho s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m m\u00e0 s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c t\u1ea1o ra t\u1eeb nh\u1eefng h\u00e0ng t\u1ed3n kho n\u00e0y c\u00f3 gi\u00e1 b\u00e1n b\u1eb1ng ho\u1eb7c cao h\u01a1n g\u00e1o th\u00e0nh s\u1ea3n xu\u1ea5t c\u1ee7a s\u1ea3n ph\u1ea9m.<\/li>\n<li class=\"nice_taikhoan_chitiet2\">\u0110\u1ed1i v\u1edbi ph\u1ea7n gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho h\u1ee5t, m\u1ea5t m\u00e1t, k\u1ebf to\u00e1n ph\u1ea3i t\u00ednh ngay v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (sau khi tr\u1eeb \u0111i c\u00e1c kho\u1ea3n b\u1ed3i th\u01b0\u1eddng n\u1ebfu c\u00f3).<\/li>\n<li class=\"nice_taikhoan_chitiet2\">\u00a0C\u00e1c kho\u1ea3n thu\u1ebf nh\u1eadp kh\u1ea9u, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng \u0111\u00e3 t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng mua, n\u1ebfu khi xu\u1ea5t b\u00e1n h\u00e0ng h\u00f3a m\u00e0 c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i th\u00ec \u0111\u01b0\u1ee3c ghi gi\u1ea3m gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/li>\n<li class=\"nice_taikhoan_chitiet2\">C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a ph\u00e1p Lu\u1eadt thu\u1ebf TNDN nh\u01b0ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb v\u00e0 \u0111\u00e3 h\u1ea1ch to\u00e1n \u0111\u00fang theo Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed k\u1ebf to\u00e1n m\u00e0 ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh trong quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ec3 l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p.<\/li>\n<\/ul>\n<h4 style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"HACH_TOAN_NO\"><\/span>H\u1ea0CH TO\u00c1N N\u1ee2<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h5 style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Doi_voi_hoat_dong_san_xuat_kinh_doanh_phan_anh\"><\/span><b>\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t, kinh doanh, ph\u1ea3n \u00e1nh :<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<ul style=\"text-align: justify\">\n<li class=\"nice_taikhoan_chitiet4\">Tr\u1ecb gi\u00e1 v\u1ed1n c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e1ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n trong k\u1ef3.<\/li>\n<li class=\"nice_taikhoan_chitiet4\">Chi ph\u00ed nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u, chi ph\u00ed nh\u1eadn c\u00f4ng v\u01b0\u1ee3t tr\u00ean m\u1ee9c b\u00ecnh th\u01b0\u1eddng v\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ed1 \u0111\u1ecbnh kh\u00f4ng ph\u00e2n b\u1ed5 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ef3<\/li>\n<li class=\"nice_taikhoan_chitiet4\">C\u00e1c kho\u1ea3n hao h\u1ee5t, m\u1ea5t m\u00e1t c\u1ee7a h\u00e0ng t\u1ed3n kho sau khi tr\u1eeb ph\u1ea7n b\u1ed3i th\u01b0\u1eddng do tr\u00e1ch nhi\u1ec7m c\u00e1 nh\u00e2n g\u00e2y ra;<\/li>\n<li class=\"nice_taikhoan_chitiet4\">Chi ph\u00ed x\u00e2y d\u1ef1ng, t\u1ef1 ch\u1ebf TSC\u0110 v\u01b0\u1ee3t tr\u00ean m\u1ee9c b\u00ecnh th\u01b0\u1eddng kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 TSC\u0110 h\u1eefu h\u00ecnh t\u1ef1 x\u00e2y d\u1ef1ng, t\u1ef1 ch\u1ebf ho\u00e0n th\u00e0nh<\/li>\n<li class=\"nice_taikhoan_chitiet4\">S\u1ed1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho (ch\u00eanh l\u1ec7ch gi\u1eefa d\u1ed1 d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho ph\u1ea3i l\u1eadp n\u0103m nay l\u1edbn h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 l\u1eadp n\u0103m tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft)<\/li>\n<\/ul>\n<h5 style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"Doi_voi_hoat_dong_kinh_doanh_BDSDT_phan_anh\"><\/span><b>\u0110\u1ed1i v\u1edbi ho\u1ea1t \u0111\u1ed9ng kinh doanh B\u0110S\u0110T, ph\u1ea3n \u00e1nh:<\/b><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<ul style=\"text-align: justify\">\n<li class=\"nice_taikhoan_chitiet4\">S\u1ed1 kh\u1ea5u hao B\u0110S\u0110T d\u00f9ng \u0111\u1ec3 cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng tr\u00edch trong k\u1ef3<\/li>\n<li class=\"nice_taikhoan_chitiet4\">Chi ph\u00ed s\u1eeda ch\u1eefa, n\u00e2ng c\u1ea5p, c\u00e3i t\u1ea1o B\u0110S\u0110T kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n t\u00ednh v\u00e0o nguy\u00ean gi\u00e1 B\u0110S\u0110T<\/li>\n<li class=\"nice_taikhoan_chitiet4\">Chi ph\u00ed ph\u00e1t sinh t\u1eeb nghi\u1ec7p v\u1ee5 cho thu\u00ea ho\u1ea1t \u0111\u1ed9ng B\u0110S\u0110T trong k\u1ef3<\/li>\n<li class=\"nice_taikhoan_chitiet4\">Gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a B\u0110S\u0110T b\u00e1n, thanh l\u00fd trong k\u1ef3<\/li>\n<li class=\"nice_taikhoan_chitiet4\">S\u1ed1 t\u1ed5n th\u1ea5t do gi\u1ea3m gi\u00e1 tr\u1ee5 B\u0110S\u0110T n\u1eafm gi\u1eefa ch\u1edd t\u0103ng gi\u00e1<\/li>\n<li class=\"nice_taikhoan_chitiet4\">Chi ph\u00ed tr\u00edch tr\u01b0\u1edbc \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n<\/li>\n<\/ul>\n<h4 style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"HACH_TOAN_CO\"><\/span>H\u1ea0CH TO\u00c1N C\u00d3<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li class=\"nice_taikhoan_chitiet3\" style=\"text-align: justify\">K\u1ebft chuy\u1ec3n gi\u00e1 v\u1ed1n c\u1ee7a s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5 \u0111\u00e3 b\u00e1n trong k\u1ef3 sang t\u00e0i kho\u1ea3n\u00a0<a href=\"https:\/\/baocaotaichinh.vn\/thong-tu-133\/9\/911.html\">911<\/a>\u00a0\u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d;<\/li>\n<li class=\"nice_taikhoan_chitiet3\" style=\"text-align: justify\">K\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 chi ph\u00ed kinh doanh B\u0110S\u0110T ph\u00e1t sinh trong k\u1ef3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh;<\/li>\n<li class=\"nice_taikhoan_chitiet3\" style=\"text-align: justify\">Kho\u1ea3n ho\u00e0n nh\u1eadp d\u1eef ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho cu\u1ed1i n\u0103m t\u00e0i ch\u00ednh (ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp n\u0103m nay nh\u1ecf h\u01a1n s\u1ed1 \u0111\u00e3 l\u1eadp n\u0103m tr\u01b0\u1edbc);<\/li>\n<li class=\"nice_taikhoan_chitiet3\" style=\"text-align: justify\">Tr\u1ecb gi\u00e1 h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i;<\/li>\n<li class=\"nice_taikhoan_chitiet3\" style=\"text-align: justify\">Kho\u1ea3n ho\u00e0n nh\u1eadp chi ph\u00ed tr\u00edch tr\u01b0\u1edbc \u0111\u1ed1i v\u1edbi h\u00e0ng h\u00f3a b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh l\u00e0 \u0111\u00e3 b\u00e1n (ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 chi ph\u00ed tr\u00edch tr\u01b0\u1edbc c\u00f2n l\u1ea1i cao h\u01a1n chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh);<\/li>\n<li class=\"nice_taikhoan_chitiet3\" style=\"text-align: justify\">Kho\u1ea3n chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n nh\u1eadn \u0111\u01b0\u1ee3c sau khi h\u00e0ng mua \u0111\u00e3 ti\u00eau th\u1ee5;<\/li>\n<li class=\"nice_taikhoan_chitiet3\" style=\"text-align: justify\">S\u1ed1 \u0111i\u1ec1u ch\u1ec9nh t\u0103ng nguy\u00ean gi\u00e1 B\u0110S\u0110T n\u1eafm gi\u1eefa ch\u1edd t\u0103ng gi\u00e1 khi c\u00f3 b\u1eb1ng ch\u1ee9ng ch\u1eafc ch\u1eafn cho th\u1ea5y B\u0110S\u0110T c\u00f3 d\u1ea5u hi\u1ec7u t\u0103ng gi\u00e1 tr\u1edf l\u1ea1i;<\/li>\n<li class=\"nice_taikhoan_chitiet3\" style=\"text-align: justify\">C\u00e1c kho\u1ea3n thu\u1ebf thu nh\u1eadp, thu\u1ebf ti\u00eau th\u1ee5 \u0111\u1eb7c bi\u1ec7t, thu\u1ebf b\u1ea3o v\u1ec7 m\u00f4i tr\u01b0\u1eddng \u0111\u00e3 t\u00ednh v\u00e0o gi\u00e1 tr\u1ecb h\u00e0ng mua, n\u1ebfu khi xu\u1ea5t b\u00e1n h\u00e0ng h\u00f3a m\u00e0 c\u00e1c kho\u1ea3n thu\u1ebf \u0111\u00f3 \u0111\u01b0\u1ee3c ho\u00e0n l\u1ea1i.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"TAI_KHOAN_635_CHI_PHI_TAI_CHINH\"><\/span>T\u00c0I KHO\u1ea2N 635\u00a0CHI PH\u00cd T\u00c0I CH\u00cdNH<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4 style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"NGUYEN_TAC_SU_DUNG-2\"><\/span>NGUY\u00caN T\u1eaeC S\u1eec D\u1ee4NG<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h5 style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"a_Tai_khoan_nay_phan_anh_nhung_khoan_chi_phi_hoat_dong_tai_chinh_bao_gom\"><\/span>a) T\u00e0i kho\u1ea3n n\u00e0y ph\u1ea3n \u00e1nh nh\u1eefng kho\u1ea3n chi ph\u00ed ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh bao g\u1ed3m:<span class=\"ez-toc-section-end\"><\/span><\/h5>\n<ul>\n<li class=\"nice_taikhoan_chitiet3\">Chi ph\u00ed ti\u1ec1n l\u00e3i vay, l\u00e3i mua h\u00e0ng tr\u1ea3 ch\u1eadm, l\u00e3i thu\u00ea t\u00e0i s\u1ea3n thu\u00ea t\u00e0i ch\u00ednh<\/li>\n<li class=\"nice_taikhoan_chitiet3\">Chi\u1ebft kh\u1ea5u thanh to\u00e1n cho ng\u01b0\u1eddi mua<\/li>\n<li class=\"nice_taikhoan_chitiet3\">C\u00e1c kho\u1ea3n l\u1ed7 do thanh l\u00fd, nh\u01b0\u1ee3ng b\u00e1n c\u00e1c kho\u1ea3n \u0111\u1ea7u t\u01b0; chi ph\u00ed giao d\u1ecbch b\u00e1n ch\u1ee9ng kho\u00e1n<\/li>\n<li class=\"nice_taikhoan_chitiet3\">L\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh trong k\u1ef3; L\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i do \u0111\u00e1nh gi\u00e1 l\u1ea1i cu\u1ed1i k\u1ef3 c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7; L\u1ed7 b\u00e1n ngo\u1ea1i t\u1ec7<\/li>\n<li class=\"nice_taikhoan_chitiet3\">S\u1ed1 tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh, d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c<\/li>\n<li class=\"nice_taikhoan_chitiet3\">C\u00e1c kho\u1ea3n chi ph\u00ed c\u1ee7a ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 t\u00e0i ch\u00ednh kh\u00e1c<\/li>\n<li class=\"nice_taikhoan_chitiet3\">C\u00e1c kho\u1ea3n chi ph\u00ed t\u00e0i ch\u00ednh kh\u00e1c.<\/li>\n<\/ul>\n<h5><span class=\"ez-toc-section\" id=\"b_Tai_khoan_635_phai_duoc_hach_toan_chi_tiet_cho_tung_noi_dung_chi_phi_Khong_hach_toan_vao_tai_khoan_635_nhung_noi_dung_chi_phi_sau_day\"><\/span>b) T\u00e0i kho\u1ea3n\u00a0<b>635<\/b>\u00a0ph\u1ea3i \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n chi ti\u1ebft cho t\u1eebng n\u1ed9i dung chi ph\u00ed. Kh\u00f4ng h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n\u00a0<b>635<\/b>\u00a0nh\u1eefng n\u1ed9i dung chi ph\u00ed sau \u0111\u00e2y:<span class=\"ez-toc-section-end\"><\/span><\/h5>\n<ul>\n<li class=\"nice_taikhoan_chitiet3\">Chi ph\u00ed ph\u1ee5c v\u1ee5 cho vi\u1ec7c s\u1ea3n xu\u1ea5t s\u1ea3n ph\u1ea9m, cung c\u1ea5p d\u1ecbch v\u1ee5<\/li>\n<li class=\"nice_taikhoan_chitiet3\">Chi ph\u00ed b\u00e1n h\u00e0ng<\/li>\n<li class=\"nice_taikhoan_chitiet3\">Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<\/li>\n<li class=\"nice_taikhoan_chitiet3\">Chi ph\u00ed kinh doanh b\u1ea5t \u0111\u1ed9ng s\u1ea3n<\/li>\n<li class=\"nice_taikhoan_chitiet3\">Chi ph\u00ed \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n<\/li>\n<li class=\"nice_taikhoan_chitiet3\">C\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u01b0\u1ee3c trang tr\u1ea3i b\u1eb1ng ngu\u1ed3n kinh ph\u00ed kh\u00e1c<\/li>\n<li class=\"nice_taikhoan_chitiet3\">Chi ph\u00ed kh\u00e1c.<\/li>\n<\/ul>\n<h5><span class=\"ez-toc-section\" id=\"cViec_hach_toan_khoan_chi_phi_tai_chinh_phat_sinh_lien_quan_den_ngoai_te_duoc_thuc_hien_theo_quy_dinh_tai_phan_Tai_khoan_413_%E2%80%93_Chenh_lech_ty_gia_hoi_doai\"><\/span>c)Vi\u1ec7c h\u1ea1ch to\u00e1n kho\u1ea3n chi ph\u00ed t\u00e0i ch\u00ednh ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh t\u1ea1i ph\u1ea7n T\u00e0i kho\u1ea3n\u00a0413\u00a0\u2013 Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i<span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h4 style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"HACH_TOAN_NO-2\"><\/span>H\u1ea0CH TO\u00c1N N\u1ee2<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li class=\"nice_taikhoan_chitiet3\">C\u00e1c kho\u1ea3n chi ph\u00ed t\u00e0i ch\u00ednh ph\u00e1t sinh trong k\u1ef3<\/li>\n<li class=\"nice_taikhoan_chitiet3\">Tr\u00edch l\u1eadp b\u1ed5 sung d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh, d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c (ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp k\u1ef3 n\u00e0y l\u1edbn h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 l\u1eadp k\u1ef3 tr\u01b0\u1edbc).<\/li>\n<\/ul>\n<h4 style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"HACH_TOAN_CO-2\"><\/span>H\u1ea0CH TO\u00c1N\u00a0C\u00d3<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li class=\"nice_taikhoan_chitiet3\">Ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 ch\u1ee9ng kho\u00e1n kinh doanh, d\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t \u0111\u1ea7u t\u01b0 v\u00e0o \u0111\u01a1n v\u1ecb kh\u00e1c (ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp k\u1ef3 n\u00e0y nh\u1ecf h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 tr\u00edch l\u1eadp k\u1ef3 tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft);<\/li>\n<li class=\"nice_taikhoan_chitiet3\">C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed t\u00e0i ch\u00ednh;<\/li>\n<li class=\"nice_taikhoan_chitiet3\">Cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n, k\u1ebft chuy\u1ec3n to\u00e0n b\u1ed9 chi ph\u00ed t\u00e0i ch\u00ednh ph\u00e1t sinh trong k\u1ef3 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh.<\/li>\n<\/ul>\n<h3 style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"TAI_KHOAN_642_CHI_PHI_QUAN_LY_DOANH_NGHIEP\"><\/span>T\u00c0I KHO\u1ea2N 642\u00a0CHI PH\u00cd QU\u1ea2N L\u00dd DOANH NGHI\u1ec6P<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<h4 style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"NGUYEN_TAC_SU_DUNG-3\"><\/span>NGUY\u00caN T\u1eaeC S\u1eec D\u1ee4NG<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h5><span class=\"ez-toc-section\" id=\"Tai_khoan_nay_dung_de_phan_anh_cac_khoan_chi_phi_quan_ly_kinh_doanh_bao_gom_chi_phi_ban_hang_va_chi_phi_quan_ly_kinh_doanh\"><\/span>T\u00e0i kho\u1ea3n n\u00e0y d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh bao g\u1ed3m chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0 chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh:<span class=\"ez-toc-section-end\"><\/span><\/h5>\n<ul>\n<li class=\"nice_taikhoan_chitiet4\">Chi ph\u00ed b\u00e1n h\u00e0ng bao g\u1ed3m c\u00e1c chi ph\u00ed th\u1ef1c t\u1ebf ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, cung c\u1ea5p d\u1ecbch v\u1ee5, bao g\u1ed3m c\u00e1c chi ph\u00ed ch\u00e0o h\u00e0ng, gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m, qu\u1ea3ng c\u00e1o s\u1ea3n ph\u1ea9m, hoa h\u1ed3ng b\u00e1n h\u00e0ng, chi ph\u00ed b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a (tr\u1eeb ho\u1ea1t \u0111\u1ed9ng x\u00e2y l\u1eafp), chi ph\u00ed b\u1ea3o qu\u1ea3n, \u0111\u00f3ng g\u00f3i, v\u1eadn chuy\u1ec3n, l\u01b0\u01a1ng nh\u00e2n vi\u00ean b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng (ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p,\u2026), b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p, b\u1ea3o hi\u1ec3m tai n\u1ea1n lao \u0111\u1ed9ng, kh\u1ea5u hao TSC\u0110 d\u00f9ng cho b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng,; d\u1ecbch v\u1ee5 mua ngo\u00e0i (\u0111i\u1ec7n, n\u01b0\u1edbc, \u0111i\u1ec7n tho\u1ea1i, fax,\u2026); chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c.<\/li>\n<li class=\"nice_taikhoan_chitiet4\">Chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p bao g\u1ed3m c\u00e1c chi ph\u00ed qu\u1ea3n l\u00fd chung c\u1ee7a doanh nghi\u1ec7p bao g\u1ed3m c\u00e1c chi ph\u00ed v\u1ec1 l\u01b0\u01a1ng nh\u1eadn vi\u00ean b\u1ed9 ph\u1eadn qu\u1ea3n l\u00fd doanh nghi\u1ec7p (ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n c\u00f4ng, c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p,\u2026); b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p c\u1ee7a nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd doanh nghi\u1ec7p; chi ph\u00ed v\u1eadt li\u1ec7u v\u0103n ph\u00f2ng, c\u00f4ng c\u1ee5 lao \u0111\u1ed9ng, kh\u1ea5u hao TSC\u0110 d\u00f9ng cho qu\u1ea3n l\u00fd doanh nghi\u1ec7p; ti\u1ec1n thu\u00ea \u0111\u1ea5t, thu\u1ebf m\u00f4n b\u00e0i; kho\u1ea3n l\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i; d\u1ecbch v\u1ee5 mua ngo\u00e0i (\u0111i\u1ec7n, n\u01b0\u1edbc, \u0111i\u1ec7n tho\u1ea1i, fax, b\u1ea3o hi\u1ec3m t\u00e0i s\u1ea3n, ch\u00e1y n\u1ed5\u2026); chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c (ti\u1ebfp kh\u00e1ch, h\u1ed9i ngh\u1ecb kh\u00e1ch h\u00e0ng\u2026).<\/li>\n<\/ul>\n<h5><span class=\"ez-toc-section\" id=\"_Cac_khoan_chi_phi_ban_hang_chi_phi_quan_ly_kinh_doanh_nghiep_khong_duoc_coi_la_chi_phi_duoc_tru_theo_quy_dinh_cua_Luat_thue_TNDN_nhung_co_day_du_hoa_don_chung_tu_va_da_ke_hoach_toan_dung_theo_Che_do_ke_toan_thi_khong_duoc_ghi_giam_gia_chi_phi_ke_toan_ma_chi_dieu_chinh_trong_quyet_toan_thue_TNDN_de_lam_tang_so_thue_TNDN_phai_nop\"><\/span>\u00a0C\u00e1c kho\u1ea3n chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh nghi\u1ec7p kh\u00f4ng \u0111\u01b0\u1ee3c coi l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb theo quy \u0111\u1ecbnh c\u1ee7a Lu\u1eadt thu\u1ebf TNDN nh\u01b0ng c\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n ch\u1ee9ng t\u1eeb v\u00e0 \u0111\u00e3 k\u1ebf ho\u1ea1ch to\u00e1n \u0111\u00fang theo Ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c ghi gi\u1ea3m gi\u00e1 chi ph\u00ed k\u1ebf to\u00e1n m\u00e0 ch\u1ec9 \u0111i\u1ec1u ch\u1ec9nh trong quy\u1ebft to\u00e1n thu\u1ebf TNDN \u0111\u1ec3 l\u00e0m t\u0103ng s\u1ed1 thu\u1ebf TNDN ph\u1ea3i n\u1ed9p.<span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h5><span class=\"ez-toc-section\" id=\"Tai_khoan_642_duoc_mo_chi_tiet_theo_tung_noi_dung_chi_phi_theo_quy_dinh_Tuy_theo_yeu_cau_quan_ly_cua_tung_nganh_tung_doanh_nghiep_tai_khoan_642_co_the_duoc_mo_chi_tiet_theo_tung_loai_chi_phi_nhu_chi_phi_ban_hang_chi_phi_quan_ly_doanh_nghiep\"><\/span>T\u00e0i kho\u1ea3n\u00a0<b>642<\/b>\u00a0\u0111\u01b0\u1ee3c m\u1edf chi ti\u1ebft theo t\u1eebng n\u1ed9i dung chi ph\u00ed, theo quy \u0111\u1ecbnh. T\u00f9y theo y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a t\u1eebng ng\u00e0nh, t\u1eebng doanh nghi\u1ec7p, t\u00e0i kho\u1ea3n\u00a0<b>642<\/b>\u00a0c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c m\u1edf chi ti\u1ebft theo t\u1eebng lo\u1ea1i chi ph\u00ed nh\u01b0: chi ph\u00ed b\u00e1n h\u00e0ng, chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p<span class=\"ez-toc-section-end\"><\/span><\/h5>\n<p>Trong t\u1eebng lo\u1ea1i chi ph\u00ed \u0111\u01b0\u1ee3c theo d\u00f5i chi ti\u1ebft t\u1eebng n\u1ed9i dung chi ph\u00ed nh\u01b0:<\/p>\n<h6><span class=\"ez-toc-section\" id=\"a_Doi_voi_chi_phi_ban_hang\"><\/span>a) \u0110\u1ed1i v\u1edbi chi ph\u00ed b\u00e1n h\u00e0ng:<span class=\"ez-toc-section-end\"><\/span><\/h6>\n<ul>\n<li class=\"nice_taikhoan_chitiet4\">Chi ph\u00ed nh\u1eadn vi\u00ean: Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho nh\u00e2n vi\u00ean b\u00e1n h\u00e0ng, nh\u00e2n vi\u00ean \u0111\u00f3ng g\u00f3i, v\u1eadn chuy\u1ec3n, b\u1ea3o qu\u1ea3n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a,\u2026 bao g\u1ed3m ti\u1ec1n l\u01b0\u01a1ng, ti\u1ec1n \u0103n gi\u1eefa ca, ti\u1ec1n c\u00f4ng v\u00e0 c\u00e1c kho\u1ea3n tr\u00edch b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p,\u2026<\/li>\n<li class=\"nice_taikhoan_chitiet4\">Chi ph\u00ed v\u1eadt li\u1ec7u, bao b\u00ec: Ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed v\u1eadt li\u1ec7u, bao b\u00ec xu\u1ea5t d\u00f9ng cho vi\u1ec7c b\u1ea3o qu\u1ea3n, ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, nh\u01b0 chi ph\u00ed v\u1eadt li\u1ec7u \u0111\u00f3ng g\u00f3i s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, chi ph\u00ed v\u1eadt li\u1ec7u, nhi\u00ean li\u1ec7u d\u00f9ng cho b\u1ea3o qu\u1ea3n, b\u1ed1c v\u00e1c, v\u1eadn chuy\u1ec3n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a trong qu\u00e1 tr\u00ecnh ti\u00eau th\u1ee5, v\u1eadt li\u1ec7u d\u00f9ng cho s\u1eeda ch\u1eefa, b\u1ea3o qu\u1ea3n TSC\u0110,\u2026 d\u00f9ng cho b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng.<\/li>\n<li class=\"nice_taikhoan_chitiet4\">Chi ph\u00ed d\u1ee5ng c\u1ee5, \u0111\u1ed3 d\u00f9ng: Ph\u1ea3n \u00e1nh chi ph\u00ed v\u1ec1 c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5 ph\u1ee5c v\u1ee5 cho qu\u00e1 tr\u00ecnh ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a nh\u01b0 d\u1ee5ng c\u1ee5 \u0111o l\u01b0\u1eddng, ph\u01b0\u01a1ng ti\u1ec7n t\u00ednh to\u00e1n, ph\u01b0\u01a1ng ti\u1ec7n l\u00e0m vi\u1ec7c,\u2026<\/li>\n<li class=\"nice_taikhoan_chitiet4\">Chi ph\u00ed kh\u1ea5u hao TSC\u0110: Ph\u1ea3n \u00e1nh chi ph\u00ed kh\u1ea5u hao TSC\u0110 \u1edf b\u1ed9 ph\u1eadn b\u1ea3o qu\u1ea3n, b\u00e1n h\u00e0ng, nh\u01b0 nh\u00e0 kho, c\u1eeda h\u00e0ng, b\u1ebfn b\u00e3i, ph\u01b0\u01a1ng ti\u1ec7n b\u1ed1c d\u1ee1, v\u1eadn chuy\u1ec3n, ph\u01b0\u01a1ng ti\u1ec7n t\u00ednh to\u00e1n, \u0111o l\u01b0\u1eddng, ki\u1ec3m nghi\u1ec7m ch\u1ea5t l\u01b0\u1ee3ng,\u2026<\/li>\n<li class=\"nice_taikhoan_chitiet4\">Chi ph\u00ed b\u1ea3o h\u00e0nh: D\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh kho\u1ea3n chi ph\u00ed b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a. Ri\u00eang chi ph\u00ed s\u1eeda ch\u1eefa v\u00e0 b\u1ea3o h\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp ph\u1ea3n \u00e1nh \u1edf TK\u00a0<a href=\"https:\/\/baocaotaichinh.vn\/thong-tu-133\/1\/154.html\">154<\/a>\u00a0\u201cChi ph\u00ed s\u1ea3n xu\u1ea5t kinh doanh d\u1edf dang\u201d m\u00e0 kh\u00f4ng ph\u1ea3n \u00e1nh \u1edf TK n\u00e0y.<\/li>\n<li class=\"nice_taikhoan_chitiet4\">Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i: Ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i ph\u1ee5c v\u1ee5 b\u00e1n h\u00e0ng nh\u01b0 chi ph\u00ed thu\u00ea ngo\u00e0i s\u1eeda ch\u1eefa TSC\u0110 ph\u1ee5c v\u1ee5 tr\u1ef1c ti\u1ebfp cho kh\u1ea5u b\u00e1n h\u00e0ng, ti\u1ec1n thu\u00ea kho, thu\u00ea b\u00e3i, ti\u1ec1n thu\u00ea b\u00f3c v\u00e1c, v\u1eadn chuy\u1ec3n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a \u0111i b\u00e1n, ti\u1ec1n tr\u1ea3 hoa h\u1ed3ng cho \u0111\u1ea1i l\u00fd b\u00e1n h\u00e0ng, cho \u0111\u01a1n v\u1ecb \u1ee7y th\u00e1c xu\u1ea5t kh\u1ea9u,\u2026<\/li>\n<li class=\"nice_taikhoan_chitiet4\">Chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c: Ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c ph\u00e1t sinh trong kh\u00e2u b\u00e1n h\u00e0ng ngo\u00e0i c\u00e1c chi ph\u00ed gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a, khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o, ch\u00e0o h\u00e0ng, chi ph\u00ed h\u1ed9i ngh\u1ecb kh\u00e1ch h\u00e0ng\u2026<\/li>\n<\/ul>\n<h6 class=\"nice_taikhoan_chitiet3\"><span class=\"ez-toc-section\" id=\"b_Doi_voi_chi_phi_quan_ly_doanh_nghiep\"><\/span>b) \u0110\u1ed1i v\u1edbi chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p:<span class=\"ez-toc-section-end\"><\/span><\/h6>\n<ul>\n<li class=\"nice_taikhoan_chitiet4\">Chi ph\u00ed nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd: Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n ph\u1ea3i tr\u1ea3 cho c\u00e1n b\u1ed9 nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd doanh nghi\u1ec7p, nh\u01b0 ti\u1ec1n l\u01b0\u01a1ng, c\u00e1c kho\u1ea3n ph\u1ee5 c\u1ea5p, b\u1ea3o hi\u1ec3m x\u00e3 h\u1ed9i, b\u1ea3o hi\u1ec3m y t\u1ebf, kinh ph\u00ed c\u00f4ng \u0111o\u00e0n, b\u1ea3o hi\u1ec3m th\u1ea5t nghi\u1ec7p c\u1ee7a Ban Gi\u00e1m \u0111\u1ed1c, nh\u00e2n vi\u00ean qu\u1ea3n l\u00fd \u1edf c\u00e1c ph\u00f2ng, ban c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<li class=\"nice_taikhoan_chitiet4\">Chi ph\u00ed v\u1eadt li\u1ec7u qu\u1ea3n l\u00fd: Ph\u1ea3n \u00e1nh chi ph\u00ed v\u1eadt li\u1ec7u xu\u1ea5t d\u00f9ng cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd doanh nghi\u1ec7p nh\u01b0 v\u0103n ph\u00f2ng ph\u1ea9m\u2026 v\u1eadt li\u1ec7u s\u1eed d\u1ee5ng cho vi\u1ec7c s\u1eeda ch\u1eefa TSC\u0110, c\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5,\u2026 (gi\u00e1 c\u00f3 thu\u1ebf ho\u1eb7c ch\u01b0a c\u00f3 thu\u1ebf GTGT).<\/li>\n<li class=\"nice_taikhoan_chitiet4\">Chi ph\u00ed \u0111\u1ed3 d\u00f9ng v\u0103n ph\u00f2ng: Ph\u1ea3n \u00e1nh chi ph\u00ed d\u1ee5ng c\u1ee5, \u0111\u1ed3 d\u00f9ng v\u0103n ph\u00f2ng d\u00f9ng cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd (gi\u00e1 c\u00f3 thu\u1ebf ho\u1eb7c ch\u01b0a c\u00f3 thu\u1ebf GTGT).<\/li>\n<li class=\"nice_taikhoan_chitiet4\">Chi ph\u00ed kh\u1ea5u hao TSC\u0110: Ph\u1ea3n \u00e1nh chi ph\u00ed kh\u1ea5u hao TSC\u0110 d\u00f9ng chung cho doanh nghi\u1ec7p nh\u01b0: Nh\u00e0 c\u1eeda l\u00e0m vi\u1ec7c cac ph\u00f2ng ban, kho t\u00e0ng, v\u1eadt ki\u1ebfn tr\u00fac, ph\u01b0\u01a1ng ti\u1ec7n v\u1eadn t\u1ea3i truy\u1ec1n d\u1eabn, m\u00e1y m\u00f3c thi\u1ebft b\u1ecb qu\u1ea3n l\u00fd d\u00f9ng tr\u00ean v\u0103n ph\u00f2ng,\u2026<\/li>\n<li class=\"nice_taikhoan_chitiet4\">Thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed: Ph\u1ea3n \u00e1nh chi ph\u00ed v\u1ec1 thu\u1ebf, ph\u00ed v\u00e0 l\u1ec7 ph\u00ed nh\u01b0: thu\u1ebf m\u00f4n b\u00e0i, ti\u1ec1n thu\u00ea \u0111\u1ea5t,\u2026 v\u00e0 c\u00e1c kho\u1ea3n ph\u00ed, l\u1ec7 ph\u00ed kh\u00e1c.<\/li>\n<li class=\"nice_taikhoan_chitiet4\">Chi ph\u00ed d\u1ef1 ph\u00f2ng: Ph\u1ea3n \u00e1nh c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 t\u00ednh v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<li class=\"nice_taikhoan_chitiet4\">Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i: Ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i ph\u1ee5c v\u1ee5 cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd doanh nghi\u1ec7p; c\u00e1c kho\u1ea3n chi mua v\u00e0 s\u1eed d\u1ee5ng c\u00e1c t\u00e0i li\u1ec7u k\u1ef9 thu\u1eadt, b\u1eb1ng s\u00e1ng ch\u1ebf,\u2026 (kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n ghi nh\u1eadn TSC\u0110) \u0111\u01b0\u1ee3c t\u00ednh the ph\u01b0\u01a1ng ph\u00e1p ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed qu\u1ea3n l\u00fd doanh nghi\u1ec7p; ti\u1ec1n thu\u00ea TSC\u0110, chi ph\u00ed tr\u1ea3 cho nh\u00e0 th\u1ea7u ph\u1ee5.<\/li>\n<li class=\"nice_taikhoan_chitiet4\">Chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c: Ph\u1ea3n \u00e1nh c\u00e1c chi ph\u00ed kh\u00e1c thu\u1ed9c qu\u1ea3n l\u00fd chung c\u1ee7a doanh nghi\u1ec7p, ngo\u00e0i c\u00e1c chi ph\u00ed n\u00eau tr\u00ean, nh\u01b0: Chi ph\u00ed h\u1ed9i ngh\u1ecb, ti\u1ebfp kh\u00e1ch, c\u00f4ng t\u00e1c ph\u00ed, t\u00e0u xe, kho\u1ea3n chi ph\u00ed lao \u0111\u1ed9ng n\u1eef,\u2026<\/li>\n<\/ul>\n<h5><span class=\"ez-toc-section\" id=\"Doi_voi_san_pham_hang_hoa_dung_de_khuyen_mai_quang_cao\"><\/span>\u0110\u1ed1i v\u1edbi s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o:<span class=\"ez-toc-section-end\"><\/span><\/h5>\n<ul>\n<li class=\"nice_taikhoan_chitiet4\">Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o kh\u00f4ng thu ti\u1ec1n, kh\u00f4ng k\u00e8m theo c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c nh\u01b0 ph\u1ea3i mua s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a th\u00ec ghi nh\u1eadn gi\u00e1 tr\u1ecb h\u00e0ng khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o v\u00e0o chi ph\u00ed b\u00e1n h\u00e0ng.<\/li>\n<li class=\"nice_taikhoan_chitiet4\">Tr\u01b0\u1eddng h\u1ee3p xu\u1ea5t s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o nh\u01b0ng kh\u00e1ch h\u00e0ng ch\u1ec9 \u0111\u01b0\u1ee3c nh\u1eadn h\u00e0ng khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o k\u00e8m theo c\u00e1c \u0111i\u1ec1u ki\u1ec7n kh\u00e1c nh\u01b0 ph\u1ea3i mua s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a (v\u00ed d\u1ee5 nh\u01b0 mua 2 s\u1ea3n ph\u1ea9m \u0111\u01b0\u1ee3c t\u1eb7ng 1 s\u1ea3n ph\u1ea9m\u2026) th\u00ec k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb h\u00e0ng khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (tr\u01b0\u1eddng h\u1ee3p n\u00e0y b\u1ea3n ch\u1ea5t giao d\u1ecbch l\u00e0 gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n).<\/li>\n<li class=\"nice_taikhoan_chitiet4\">Tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p ho\u1ea1t \u0111\u1ed9ng th\u01b0\u01a1ng m\u1ea1i \u0111\u01b0\u1ee3c nh\u1eadn h\u00e0ng h\u00f3a (kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n) t\u1eeb nh\u00e0 s\u1ea3n xu\u1ea5t, nh\u00e0 ph\u00e2n ph\u1ed1i \u0111\u1ec3 qu\u1ea3ng c\u00f3a, khuy\u1ebfn m\u1ea1i cho kh\u00e1ch h\u00e0ng mua h\u00e0ng c\u1ee7a nh\u00e0 s\u1ea3n xu\u1ea5t, nh\u00e0 ph\u00e2n ph\u1ed1i:<\/li>\n<\/ul>\n<blockquote>\n<p class=\"nice_taikhoan_chitiet3\">+ Khi nh\u1eadn h\u00e0ng c\u1ee7a nh\u00e0 s\u1ea3n xu\u1ea5t (kh\u00f4ng ph\u1ea3i tr\u1ea3 ti\u1ec1n) d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i, qu\u1ea3ng c\u00e1o cho kh\u00e1ch h\u00e0ng, nh\u00e0 ph\u00e2n ph\u1ed1i ph\u1ea3i theo d\u00f5i chi ti\u1ebft s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng trong h\u1ec7 th\u1ed1ng qu\u1ea3n tr\u1ecb n\u1ed9i b\u1ed9 c\u1ee7a m\u00ecnh v\u00e0 thuy\u1ebft minh tr\u00ean B\u1ea3n thuy\u1ebft minh B\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u1ed1i v\u1edbi h\u00e0ng nh\u1eadn \u0111\u01b0\u1ee3c v\u00e0 s\u1ed1 h\u00e0ng \u0111\u00e3 d\u00f9ng \u0111\u1ec3 khuy\u1ebfn m\u1ea1i cho ng\u01b0\u1eddi mua (nh\u01b0 h\u00e0ng h\u00f3a nh\u1eadn gi\u1eef h\u1ed9).<\/p>\n<p class=\"nice_taikhoan_chitiet3\">+ Khi h\u1ebft ch\u01b0\u01a1ng tr\u00ecnh khuy\u1ebfn m\u1ea1i, n\u1ebfu kh\u00f4ng ph\u1ea3i tr\u1ea3 l\u1ea1i nh\u00e0 s\u1ea3n xu\u1ea5t s\u1ed1 h\u00e0ng khu\u1ebfn m\u1ea1i ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft, k\u1ebf to\u00e1n ghi nh\u1eadn thu nh\u1eadp kh\u00e1c l\u00e0 gi\u00e1 tr\u1ecb s\u1ed1 h\u00e0ng khuy\u1ebfn m\u1ea1i kh\u00f4ng ph\u1ea3i tr\u1ea3 l\u1ea1i.<\/p>\n<\/blockquote>\n<h4 style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"HACH_TOAN_NO-3\"><\/span>H\u1ea0CH TO\u00c1N N\u1ee2<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li class=\"nice_taikhoan_chitiet3\">C\u00e1c chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh ph\u00e1t sinh trong k\u1ef3;<\/li>\n<li class=\"nice_taikhoan_chitiet3\">S\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 (Ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp k\u1ef3 n\u00e0y l\u1edbn h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 l\u1eadp k\u1ef3 tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft);<\/li>\n<\/ul>\n<h4 style=\"text-align: justify\"><span class=\"ez-toc-section\" id=\"HACH_TOAN_CO-3\"><\/span>H\u1ea0CH TO\u00c1N\u00a0C\u00d3<span class=\"ez-toc-section-end\"><\/span><\/h4>\n<ul>\n<li class=\"nice_taikhoan_chitiet3\">C\u00e1c kho\u1ea3n \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh;<\/li>\n<li class=\"nice_taikhoan_chitiet3\">Ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng ph\u1ea3i thu kh\u00f3 \u0111\u00f2i, d\u1ef1 ph\u00f2ng ph\u1ea3i tr\u1ea3 (ch\u00eanh l\u1ec7ch gi\u1eefa s\u1ed1 d\u1ef1 ph\u00f2ng ph\u1ea3i l\u1eadp k\u1ef3 n\u00e0y nh\u1ecf h\u01a1n s\u1ed1 d\u1ef1 ph\u00f2ng \u0111\u00e3 l\u1eadp k\u1ef3 tr\u01b0\u1edbc ch\u01b0a s\u1eed d\u1ee5ng h\u1ebft);<\/li>\n<li class=\"nice_taikhoan_chitiet3\">K\u1ebft chuy\u1ec3n chi ph\u00ed qu\u1ea3n l\u00fd kinh doanh v\u00e0o t\u00e0i kho\u1ea3n\u00a0911\u00a0\u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 doanh nghi\u1ec7p\u201d.<\/li>\n<\/ul>\n<p style=\"text-align: justify\">\u0110\u1ec3 t\u00ecm hi\u1ec3u s\u00e2u h\u01a1n v\u1ec1 k\u1ebf to\u00e1n, c\u00e1c b\u1ea1n c\u00f3 th\u1ec3 t\u00ecm hi\u1ec3u trong kh\u00f3a h\u1ecdc\u00a0<a href=\"http:\/\/bit.ly\/2sMIqF2\">Tr\u1ecdn b\u1ed9 k\u1ef9 n\u0103ng nghi\u1ec7p v\u1ee5 K\u1ebf to\u00e1n Thu\u1ebf<\/a>. Kh\u00f3a h\u1ecdc cung c\u1ea5p cho c\u00e1c b\u1ea1n nh\u1eefng ki\u1ebfn th\u1ee9c r\u1ea5t\u00a0\u0111\u1ea7y\u00a0\u0111\u1ee7 v\u00e0 c\u00f3 h\u1ec7 th\u1ed1ng v\u1ec1 c\u00e1c c\u00f4ng vi\u1ec7c c\u1ee7a k\u1ebf to\u00e1n, thu\u1ebf, l\u1eadp t\u1edd khai v\u00e0 quy\u1ebft to\u00e1n thu\u1ebf. Th\u00f4ng tin chi ti\u1ebft xem t\u1ea1i:<\/p>\n<p style=\"text-align: justify\">\n<p style=\"text-align: justify\"><span style=\"font-size: 18pt\"><strong>XIN CH\u00c0O ! H\u1eb8N G\u1eb6P L\u1ea0I<\/strong><\/span><\/p>\n<\/div>\n<div class=\"uk-panel uk-margin uk-width-xlarge\">\n<p>Click \u0111\u0103ng k\u00fd h\u1ecdc t\u1ea1i:<\/p>\n<p><a href=\"http:\/\/blog.ezworkapp.com\/khoa-hoc\" target=\"_blank\" rel=\"noopener\">T\u1ea5t c\u1ea3 kho\u00e1 h\u1ecdc\u00a0<span>\ud83d\udcd6<\/span><\/a><\/p>\n<p><a href=\"http:\/\/blog.ezworkapp.com\/huong-dan-kich-hoat-khoa-hoc-tai-hoc-excel-online.html\" target=\"_blank\" rel=\"noopener\">H\u01b0\u1edbng d\u1eabn k\u00edch ho\u1ea1t<\/a><\/p>\n<p>HKD H\u1ecdc Excel Online<br \/>S\u1ed1 \u0110K: 17A80048102<\/p>\n<\/div>\n<div class=\"uk-panel uk-text-small uk-margin uk-margin-remove-bottom uk-text-center\">\n<p>\u00a9  document.currentScript.insertAdjacentHTML(&#8216;afterend&#8217;, &#8221; + new Intl.DateTimeFormat(document.documentElement.lang, {year: &#8216;numeric&#8217;}).format() + &#8221;);  H\u1ecdc Excel Online. All rights reserved.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<div class=\"ad-inserterpro\">\n<a href=\"https:\/\/hocexcel.online\/course\/preview\/ex101-excel-tu-co-ban-den-chuyen-gia-danh-cho-nguoi-di-lam\"><br \/>\n<img decoding=\"async\" src=\"http:\/\/blog.ezworkapp.com\/wp-content\/uploads\/2025\/01\/ex101_92019-nho-173.gif\"><br \/>\n<\/a>\n<\/div>\n","protected":false},"author":1,"featured_media":10467,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[],"class_list":["post-10466","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-excel-co-ban"],"_links":{"self":[{"href":"https:\/\/blog.ezworkapp.com\/index.php\/wp-json\/wp\/v2\/posts\/10466","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/blog.ezworkapp.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/blog.ezworkapp.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/blog.ezworkapp.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/blog.ezworkapp.com\/index.php\/wp-json\/wp\/v2\/comments?post=10466"}],"version-history":[{"count":0,"href":"https:\/\/blog.ezworkapp.com\/index.php\/wp-json\/wp\/v2\/posts\/10466\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/blog.ezworkapp.com\/index.php\/wp-json\/wp\/v2\/media\/10467"}],"wp:attachment":[{"href":"https:\/\/blog.ezworkapp.com\/index.php\/wp-json\/wp\/v2\/media?parent=10466"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/blog.ezworkapp.com\/index.php\/wp-json\/wp\/v2\/categories?post=10466"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/blog.ezworkapp.com\/index.php\/wp-json\/wp\/v2\/tags?post=10466"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}