{"id":34320,"date":"2023-12-08T03:57:20","date_gmt":"2023-12-08T03:57:20","guid":{"rendered":"https:\/\/masterskills.org\/blog\/giam-gia-hang-ban-devaluation-of-sale-la-gi-hach-toan-giam-gia-hang-ban.html"},"modified":"2023-12-23T20:56:45","modified_gmt":"2023-12-23T13:56:45","slug":"giam-gia-hang-ban-devaluation-of-sale-la-gi-hach-toan-giam-gia-hang-ban","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/giam-gia-hang-ban-devaluation-of-sale-la-gi-hach-toan-giam-gia-hang-ban.html","title":{"rendered":"Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n (Devaluation of sale) l\u00e0 g\u00ec? H\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: Brand VietNam<\/p>\n<\/div>\n<\/div>\n

Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n (Devaluation of sale)<\/font><\/h2>\n

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

Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n<\/b> trong ti\u1ebfng Anh l\u00e0 Devaluation of sale<\/b>.<\/p>\n

Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n<\/i> l\u00e0 kho\u1ea3n gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi mua do s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 k\u00e9m, m\u1ea5t ph\u1ea9m ch\u1ea5t hay kh\u00f4ng \u0111\u00fang qui<\/span> c\u00e1ch theo qui<\/span> \u0111\u1ecbnh trong h\u1ee3p \u0111\u1ed3ng kinh t\u1ebf.<\/p>\n

H\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n<\/font><\/h3>\n

(1) Ha\u0323ch toa\u0301n trong tr\u01b0\u1eddng h\u1ee3p tr\u00ean h\u00f3a \u0111\u01a1n ghi \u0111\u01a1n gi\u00e1 b\u00e1n \u0111\u00e3 gi\u1ea3m<\/i><\/p>\n

B\u00ean b\u00e1n v\u00e0 b\u00ean mua c\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n, h\u1ea1ch to\u00e1n nh\u01b0 b\u00e1n, mua h\u00e0ng th\u00f4ng th\u01b0\u1eddng.<\/p>\n

B\u00ean b\u00e1n<\/b><\/p>\n

Kh\u00f4ng h\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n (v\u00ec gi\u00e1 tr\u00ean h\u00f3a \u0111\u01a1n l\u00e0 gi\u00e1 \u0111\u00e3 gi\u1ea3m), ch\u1ec9 ghi nh\u1eadn doanh thu v\u00e0 gi\u00e1 v\u1ed1n t\u01b0\u01a1ng \u1ee9ng h\u00e0ng b\u00e1n ra:<\/p>\n

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

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

N\u1ee3 c\u00e1c TK111,112,131,\u2026:T\u1ed5ng s\u1ed1 ti\u1ec1n tr\u00ean ho\u00e1 \u0111\u01a1n<\/p>\n

C\u00f3 TK 511 –<\/span> Doanh thu b\u00e1n h\u00e0ng v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5 (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf )<\/p>\n

N\u1ee3 TK 333 –<\/span> Thu\u1ebf v\u00e0 c\u00e1c kho\u1ea3n ph\u1ea3i n\u1ed9p Nh\u00e0 n\u01b0\u1edbc (chi ti\u1ebft t\u1eebng lo\u1ea1i thu\u1ebf).<\/p>\n

L\u01b0u \u00fd:\u00a0Tr\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 bao g\u1ed3m c\u1ea3 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/p>\n

B\u00ean mua<\/b><\/p>\n

Ghi nh\u1eadn h\u00e0ng mua v\u00e0o nh\u01b0 h\u00e0ng mua th\u00f4ng th\u01b0\u1eddng (kh\u00f4ng ghi nh\u1eadn gi\u1ea3m gi\u00e1):<\/p>\n

–<\/span> N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ghi:<\/p>\n

N\u1ee3 TK 152, 153, 156, \u2026 : Gi\u00e1 mua ch\u01b0a c\u00f3 thu\u1ebf GTGT<\/p>\n

N\u1ee3 TK1331 –<\/span> Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u t\u1eeb<\/p>\n

C\u00f3 c\u00e1c TK 111,112, 331,\u2026: T\u1ed5ng gi\u00e1 thanh to\u00e1n.<\/p>\n

–<\/span> N\u1ebfu thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o kh\u00f4ng \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb, ghi:<\/p>\n

N\u1ee3 TK 152, 153, 156, \u2026 : Gi\u00e1 mua \u0111\u00e3 c\u00f3 thu\u1ebf GTGT<\/p>\n

C\u00f3 c\u00e1c TK 111,112, 331,\u2026: T\u1ed5ng gi\u00e1 thanh to\u00e1n.<\/p>\n

(2) Ha\u0323ch toa\u0301n trong tr\u01b0\u1eddng h\u1ee3p b\u00ean b\u00e1n l\u1eadp h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m gi\u00e1 cho c\u00e1c h\u00f3a \u0111\u01a1n \u0111\u00e3 l\u1eadp:<\/p>\n

C\u0103n c\u1ee9 v\u00e0o h\u00f3a \u0111\u01a1n \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m gi\u00e1, b\u00ean b\u00e1n v\u00e0 b\u00ean mua h\u1ea1ch to\u00e1n nh\u01b0 sau:<\/p>\n

B\u00ean b\u00e1n<\/b><\/p>\n

Ph\u1ea3n \u00e1nh s\u1ed1 ti\u1ec1n Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n, ghi:<\/p>\n

N\u1ee3 TK 5213 \u2013 Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n (gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf ) (theo 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 gi\u00e1 ch\u01b0a c\u00f3 thu\u1ebf) (theo Th\u00f4ng t\u01b0 133)<\/p>\n

N\u1ee3 TK 33311 : S\u1ed1 ti\u1ec1n thu\u1ebf \u0111\u01b0\u1ee3c \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m t\u01b0\u01a1ng \u1ee9ng v\u1edbi kho\u1ea3n gi\u1ea3m gi\u00e1<\/p>\n

C\u00f3 c\u00e1c TK 111, 112: N\u1ebfu tr\u1ea3 l\u1ea1i ti\u1ec1n cho b\u00ean mua<\/p>\n

C\u00f3 TK 131: N\u1ebfu \u0111\u1ed1i tr\u1eeb c\u00f4ng n\u1ee3.<\/p>\n

L\u01b0u \u00fd:\u00a0Tr\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, gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n bao g\u1ed3m c\u1ea3 thu\u1ebf ph\u1ea3i n\u1ed9p.<\/p>\n

B\u00ean mua<\/b><\/p>\n

C\u0103n c\u1ee9 v\u00e0o s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng \u0111\u01b0\u1ee3c gi\u1ea3m gi\u00e1 c\u00f2n t\u1ed3n kho hay \u0111\u00e3 s\u1eed d\u1ee5ng hay \u0111\u00e3 b\u00e1n \u0111\u1ec3 h\u1ea1ch to\u00e1n:<\/p>\n

N\u1ee3 c\u00e1c TK 111, 112: N\u1ebfu \u0111\u01b0\u1ee3c b\u00ean b\u00e1n thanh to\u00e1n b\u1eb1ng ti\u1ec1n<\/p>\n

N\u1ee3 TK 331: N\u1ebfu \u0111\u1ed1i tr\u1eeb c\u00f4ng n\u1ee3<\/p>\n

C\u00f3 c\u00e1c TK 152, 153, 156 (n\u1ebfu h\u00e0ng mua c\u00f2n t\u1ed3n kho)<\/p>\n

C\u00f3 c\u00e1c TK 621, 623, 627 (n\u1ebfu h\u00e0ng mua \u0111\u00e3 xu\u1ea5t d\u00f9ng cho s\u1ea3n xu\u1ea5t) (TT200)<\/p>\n

C\u00f3 TK 154 (n\u1ebfu h\u00e0ng mua \u0111\u00e3 xu\u1ea5t d\u00f9ng cho s\u1ea3n xu\u1ea5t) (TT133)<\/p>\n

C\u00f3 TK 241 \u2013 X\u00e2y d\u1ef1ng c\u01a1 b\u1ea3n d\u1edf dang\u00a0 (n\u1ebfu h\u00e0ng mua \u0111\u00e3 xu\u1ea5t d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng \u0111\u1ea7u t\u01b0 x\u00e2y d\u1ef1ng)<\/p>\n

C\u00f3 TK 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (n\u1ebfu h\u00e0ng mua \u0111\u00e3 ti\u00eau th\u1ee5 trong k\u00ec<\/span>)<\/p>\n

C\u00f3 c\u00e1c TK 641, 642 (n\u00ea\u0301u h\u00e0ng mua d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng, qu\u1ea3n l\u00ed<\/span> doanh nghi\u00eap) (TT200)<\/p>\n

C\u00f3 TK 642 (6421, 6422) (n\u00ea\u0301u h\u00e0ng mua d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng b\u00e1n h\u00e0ng, qu\u1ea3n l\u00ed<\/span> doanh nghi\u00ea\u0323p) (TT133)<\/p>\n

C\u00f3 TK 133 \u2013 Thu\u1ebf GTGT \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb t\u01b0\u01a1ng \u1ee9ng v\u1edbi s\u1ed1 ti\u1ec1n chi\u1ebft kh\u1ea5u.<\/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 bao g\u1ed3m c\u1ea3 thu\u1ebf GTGT.<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: C\u00e1ch h\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n ta\u0323i b\u00ean mua va\u0300 b\u00ean ba\u0301n theo TT200&TT133, Tin t\u1ee9c k\u1ebf to\u00e1n)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Gi\u1ea3m gi\u00e1 h\u00e0ng b\u00e1n (ti\u1ebfng Anh: Devaluation of sale) l\u00e0 kho\u1ea3n gi\u1ea3m tr\u1eeb cho ng\u01b0\u1eddi mua do h\u00e0ng h\u00f3a k\u00e9m ph\u1ea9m ch\u1ea5t, sai qui c\u00e1ch ho\u1eb7c l\u1ea1c h\u1eadu th\u1ecb hi\u1ebfu.\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\/34320"}],"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=34320"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34320\/revisions"}],"predecessor-version":[{"id":67963,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34320\/revisions\/67963"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34320"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34320"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34320"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}