{"id":34318,"date":"2023-12-08T03:57:16","date_gmt":"2023-12-08T03:57:16","guid":{"rendered":"https:\/\/masterskills.org\/blog\/hang-ban-bi-tra-lai-sales-returns-la-gi-hach-toan-hang-ban-bi-tra-lai.html"},"modified":"2023-12-23T20:56:45","modified_gmt":"2023-12-23T13:56:45","slug":"hang-ban-bi-tra-lai-sales-returns-la-gi-hach-toan-hang-ban-bi-tra-lai","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/hang-ban-bi-tra-lai-sales-returns-la-gi-hach-toan-hang-ban-bi-tra-lai.html","title":{"rendered":"H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i (Sales Returns) l\u00e0 g\u00ec? H\u1ea1ch to\u00e1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i"},"content":{"rendered":"
\n
\n
<\/div>\n
\n

H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: revision.co.zw<\/p>\n<\/div>\n<\/div>\n

H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i (Sales Returns)<\/font><\/font><\/h2>\n

\u0110\u1ecbnh ngh\u0129a<\/b><\/p>\n

H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i <\/b>trong ti\u1ebfng Anh l\u00e0 Sales Returns<\/b>.\u00a0H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/i>\u00a0l\u00e0\u00a0c\u00e1c s\u1ea3n ph\u1ea9m \u0111\u00e3 x\u00e1c \u0111\u1ecbnh ti\u00eau th\u1ee5 nh\u01b0ng do vi ph\u1ea1m v\u1ec1 ph\u1ea9m ch\u1ea5t, ch\u1ee7ng lo\u1ea1i, qui c\u00e1ch n\u00ean\u00a0b\u1ecb\u00a0ng\u01b0\u1eddi mua tr\u1ea3 l\u1ea1i.<\/p>\n

\n

H\u00e0ng h\u00f3a b\u1ecb kh\u00e1ch h\u00e0ng tr\u1ea3 l\u1ea1i th\u01b0\u1eddng do c\u00e1c nguy\u00ean nh\u00e2n: vi ph\u1ea1m cam k\u1ebft, vi ph\u1ea1m h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf, h\u00e0ng b\u1ecb k\u00e9m, m\u1ea5t ph\u1ea9m ch\u1ea5t, kh\u00f4ng \u0111\u00fang ch\u1ee7ng lo\u1ea1i, qui<\/span> c\u00e1ch.<\/p>\n

C\u00e1ch h\u1ea1ch to\u00e1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i theo th\u00f4ng t\u01b0 200 v\u00e0 th\u00f4ng t\u01b0 133<\/font><\/h3>\n

\u25cf N\u1ebfu doanh nghi\u1ec7p s\u1eed d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo Th\u00f4ng t\u01b0 200\u00a0th\u00ec\u00a0h\u1ea1ch to\u00e1n kho\u1ea3n H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i v\u00e0o TK 521\u00a0–<\/span> C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu (chi ti\u1ebft T\u00e0i kho\u1ea3n 5212 –<\/span> H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i) v\u00e0\u00a0cu\u1ed1i k\u00ec<\/span> k\u1ebf to\u00e1n,\u00a0k\u1ebft chuy\u1ec3n t\u1ed5ng s\u1ed1 H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i\u00a0(TK 5212) ph\u00e1t sinh trong k\u00ec<\/span>\u00a0sang t\u00e0i kho\u1ea3n 511\u00a0–<\/span> “Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5”, ghi:<\/p>\n

N\u1ee3 TK 511 –<\/span> Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5<\/p>\n

C\u00f3 TK 5212\u00a0–<\/span> C\u00e1c kho\u1ea3n gi\u1ea3m tr\u1eeb doanh thu<\/p>\n

\u25cf N\u1ebfu doanh nghi\u1ec7p s\u1eed d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theoTh\u00f4ng t\u01b0 133\u00a0th\u00ec\u00a0h\u1ea1ch to\u00e1n kho\u1ea3n H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i\u00a0v\u00e0o b\u00ean n\u01a1\u0323 TK 511\u00a0–<\/span> Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (chi ti\u1ebft theo TK c\u1ea5p 2 ph\u00f9 h\u1ee3p) v\u00e0\u00a0cu\u1ed1i k\u00ec<\/span> k\u1ebf to\u00e1n kh\u00f4ng c\u1ea7n ph\u1ea3i k\u1ebft chuy\u1ec3n sang TK 511\u00a0v\u00ec khi ph\u00e1t sinh H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i \u0111\u00e3 h\u1ea1ch to\u00e1n v\u00e0o b\u00ean N\u1ee3 TK 511.<\/p>\n

\u0110\u1ed1i v\u1edbi b\u00ean b\u00e1n (B\u00ean b\u1ecb tr\u1ea3 l\u1ea1i h\u00e0ng)<\/b><\/p>\n

a) Khi b\u00e1n h\u00e0ng cho kh\u00e1ch h\u00e0ng:<\/i>\u00a0C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng v\u00e0 ch\u1ee9ng t\u1eeb li\u00ean quan k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh nh\u01b0 sau:<\/p>\n

–<\/span> Ph\u1ea3n \u00e1nh doanh thu b\u00e1n h\u00e0ng, ghi:<\/p>\n

N\u1ee3 c\u00e1c TK 111, 112, 131<\/p>\n

C\u00f3 TK 511: Doanh thu b\u00e1n h\u00e0ng theo gi\u00e1 b\u00e1n ch\u01b0a thu\u1ebf<\/p>\n

C\u00f3 TK 333: Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc.<\/p>\n

–<\/span> Ph\u1ea3n \u00e1nh gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n, ghi:<\/p>\n

N\u1ee3 TK 632 –<\/span> Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/p>\n

C\u00f3 c\u00e1c TK 155,156,\u2026: Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf h\u00e0ng xu\u1ea5t b\u00e1n<\/p>\n

b) Khi nh\u1eadn \u0111\u01b0\u1ee3c h\u00e0ng b\u00e1n tr\u1ea3 l\u1ea1i:\u00a0<\/i>C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng, c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan, k\u1ebf to\u00e1n ph\u1ea3n \u00e1nh nh\u01b0 sau:<\/p>\n

–<\/span> Ph\u1ea3n \u00e1nh gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i, ghi:<\/p>\n

N\u1ee3 c\u00e1c TK 155,156,\u2026Tr\u1ecb gi\u00e1 th\u1ef1c t\u1ebf h\u00e0ng xu\u1ea5t b\u00e1n (gi\u00e1 v\u1ed1n khi b\u00e1n)<\/p>\n

C\u00f3 TK 632: Tr\u1ecb gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng b\u1ecb tr\u1ea3 l\u1ea1i<\/p>\n

–<\/span> Ph\u1ea3n \u00e1nh doanh thu c\u1ee7a h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i, ghi:<\/p>\n

N\u1ee3 TK 5212 –<\/span> H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i (n\u1ebfu c\u00f4ng ty \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 200)<\/p>\n

N\u1ee3 TK 511- Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (n\u1ebfu c\u00f4ng ty \u00e1p d\u1ee5ng Th\u00f4ng t\u01b0 133)<\/p>\n

N\u1ee3 TK 333: Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc: S\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m t\u01b0\u01a1ng \u1ee9ng v\u1edbi tr\u1ecb gi\u00e1 h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/p>\n

C\u00f3 TK 111, 112, 131: T\u1ed5ng s\u1ed1 ti\u1ec1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i.<\/p>\n

L\u01b0u \u00fd: Tr\u01b0\u1eddng h\u1ee3p kh\u00f4ng t\u00e1ch ngay \u0111\u01b0\u1ee3c c\u00e1c kho\u1ea3n thu\u1ebf ph\u1ea3i n\u1ed9p, k\u1ebf to\u00e1n ghi nh\u1eadn doanh thu, doanh thu h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i bao g\u1ed3m c\u1ea3 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/p>\n

–<\/span> \u00a0N\u1ebfu c\u00f3 c\u00e1c chi ph\u00ed li\u00ean quan trong qu\u00e1 tr\u00ecnh tr\u1ea3 l\u1ea1i h\u00e0ng:<\/p>\n

N\u1ee3 TK 641 –<\/span> Chi ph\u00ed b\u00e1n h\u00e0ng (theo TT 200)<\/p>\n

N\u1ee3 TK 6421 –<\/span> Chi ph\u00ed b\u00e1n h\u00e0ng (theo TT133)<\/p>\n

N\u1ee3 TK 133 –<\/span> Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb (n\u1ebfu c\u00f3)<\/p>\n

C\u00f3 c\u00e1c TK 111, 112. . .<\/p>\n

\u0110\u1ed1i v\u1edbi b\u00ean mua (B\u00ean tr\u1ea3 l\u1ea1i h\u00e0ng)<\/b><\/p>\n

a) Khi mua h\u00e0ng:<\/i>\u00a0C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n mua h\u00e0ng, ch\u1ee9ng t\u1eeb li\u00ean quan, ghi:<\/p>\n

N\u1ee3 c\u00e1c TK 152, 153, 156, \u2026<\/p>\n

N\u1ee3 TK 133 –<\/span> Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb<\/p>\n

C\u00f3 c\u00e1c TK 111, 112, 331.<\/p>\n

b) Khi tr\u1ea3 l\u1ea1i h\u00e0ng:<\/i>\u00a0C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n tr\u1ea3 l\u1ea1i h\u00e0ng, c\u00e1c ch\u1ee9ng t\u1eeb li\u00ean quan, ghi:<\/p>\n

N\u1ee3 c\u00e1c TK 111, 112, 331:\u00a0 T\u1ed5ng tr\u1ecb gi\u00e1 h\u00e0ng tr\u1ea3 l\u1ea1i<\/p>\n

C\u00f3 c\u00e1c TK 152, 153, 156 \u2026: Tr\u1ecb gi\u00e1 h\u00e0ng tr\u1ea3 l\u1ea1i (theo tr\u1ecb gi\u00e1 l\u00fac mua –<\/span> gi\u00e1 ch\u01b0a thu\u1ebf)<\/p>\n

C\u00f3 TK 133 – Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eebt\u01b0\u01a1ng \u1ee9ng v\u1edbi tr\u1ecb gi\u00e1 h\u00e0ng tr\u1ea3 l\u1ea1i.<\/p>\n

L\u01b0u \u00fd:\u00a0N\u1ebfu doanh nghi\u1ec7p n\u1ed9p thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp th\u00ec tr\u1ecb gi\u00e1 h\u00e0ng mua, tr\u1ecb gi\u00e1 h\u00e0ng tr\u1ea3 l\u1ea1i bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: C\u00e1ch h\u1ea1ch to\u00e1n h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i theo th\u00f4ng t\u01b0 200 v\u00e0 th\u00f4ng t\u01b0 133, Tin t\u1ee9c k\u1ebf to\u00e1n)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n H\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i (ti\u1ebfng Anh: Sales Returns) l\u00e0 c\u00e1c s\u1ea3n ph\u1ea9m \u0111\u00e3 x\u00e1c \u0111\u1ecbnh ti\u00eau th\u1ee5 nh\u01b0ng do vi ph\u1ea1m v\u1ec1 ph\u1ea9m ch\u1ea5t, ch\u1ee7ng lo\u1ea1i, qui c\u00e1ch n\u00ean b\u1ecb ng\u01b0\u1eddi mua tr\u1ea3 l\u1ea1i.\n <\/div>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[419],"tags":[],"_links":{"self":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34318"}],"collection":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/comments?post=34318"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34318\/revisions"}],"predecessor-version":[{"id":67962,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34318\/revisions\/67962"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34318"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34318"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34318"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}