{"id":34482,"date":"2023-12-08T04:04:35","date_gmt":"2023-12-08T04:04:35","guid":{"rendered":"https:\/\/masterskills.org\/blog\/vat-tu-supplies-la-gi-ke-toan-vat-tu.html"},"modified":"2023-12-23T20:57:11","modified_gmt":"2023-12-23T13:57:11","slug":"vat-tu-supplies-la-gi-ke-toan-vat-tu","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/vat-tu-supplies-la-gi-ke-toan-vat-tu.html","title":{"rendered":"V\u1eadt t\u01b0 (Supplies) l\u00e0 g\u00ec? K\u1ebf to\u00e1n v\u1eadt t\u01b0"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda. Ngu\u1ed3n: cannabizjournal.com<\/i><\/p>\n<\/div>\n<\/div>\n

V\u1eadt t\u01b0 (Supplies)<\/span><\/h2>\n

Kh\u00e1i ni\u1ec7m<\/b><\/p>\n

V\u1eadt t\u01b0<\/b>\u00a0trong ti\u1ebfng Anh l\u00e0\u00a0Supplies<\/b>.<\/p>\n

V\u1eadt t\u01b0<\/b> l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n trong b\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, bao g\u1ed3m nguy\u00ean li\u1ec7u, v\u1eadt li\u00eau, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 (CCDC) \u0111\u1ec3 s\u1eed d\u1ee5ng trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh (SXKD), ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5.<\/p>\n

– Nguy\u00ean v\u1eadt li\u1ec7u (NVL)<\/b>:\u00a0 L\u00e0 \u0111\u1ed1i t\u01b0\u1ee3ng lao \u0111\u1ed9ng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng k\u1ebft h\u1ee3p v\u1edbi t\u01b0 li\u1ec7u lao \u0111\u1ed9ng d\u01b0\u1edbi t\u00e1c \u0111\u1ed9ng c\u1ee7a s\u1ee9c lao \u0111\u1ed9ng \u0111\u1ec3 t\u1ea1o ra s\u1ea3n ph\u1ea9m<\/p>\n

+ L\u00e0 m\u1ed9t trong 3 y\u1ebfu t\u1ed1 c\u01a1 b\u1ea3n c\u1ee7a qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t, l\u00e0 c\u01a1 s\u1edf v\u1eadt ch\u1ea5t h\u00ecnh th\u00e0nh n\u00ean s\u1ea3n ph\u1ea9m m\u1edbi<\/p>\n

+ L\u00e0 nh\u1eefng v\u1eadt ph\u1ea9m t\u1ef1 nhi\u00ean \u0111\u00e3 tr\u1ea3i qua qu\u00e1 tr\u00ecnh ch\u1ebf bi\u1ebfn,\u00a0 ti\u1ebfp t\u1ee5c \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng cho qu\u00e1 tr\u00ecnh SXKD c\u1ee7a \u0111\u01a1n v\u1ecb<\/p>\n

+ NVL ch\u1ec9 tham gia v\u00e0o m\u1ed9t chu k\u00ec<\/span> s\u1ea3n xu\u1ea5t v\u00e0 b\u1ecb bi\u1ebfn \u0111\u1ed5i h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t ban \u0111\u1ea7u<\/p>\n

+ Gi\u00e1 tr\u1ecb c\u1ee7a NVL b\u1ecb ti\u00eau hao to\u00e0n b\u1ed9 v\u00e0 chuy\u1ec3n d\u1ecbch m\u1ed9t l\u1ea7n v\u00e0o gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m m\u1edbi s\u00e1ng t\u1ea1o ra<\/p>\n

+ NVL trong DN th\u01b0\u1eddng bao g\u1ed3m nhi\u1ec1u lo\u1ea1i v\u1edbi t\u00ednh ch\u1ea5t l\u00ed<\/span> h\u1ecdc, h\u00f3a h\u1ecdc kh\u00e1c nhau v\u00e0 \u0111\u01b0\u1ee3c h\u00ecnh th\u00e0nh t\u1eeb nhi\u1ec1u ngu\u1ed3n kh\u00e1c nhau.<\/p>\n

– C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/b>:\u00a0L\u00e0 nh\u1eefng t\u01b0 li\u1ec7u lao \u0111\u1ed9ng kh\u00f4ng \u0111\u1ee7 \u0111i\u1ec1u ki\u1ec7n, ti\u00eau chu\u1ea9n quy \u0111\u1ecbnh v\u1ec1 gi\u00e1 tr\u1ecb v\u00e0 th\u1eddi gian s\u1eed d\u1ee5ng c\u1ee7a t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110)<\/p>\n

+ V\u1ec1 hi\u1ec7n v\u1eadt: Khi \u0111\u01b0a v\u00e0o s\u1eed d\u1ee5ng, CCDC tham gia v\u00e0o nhi\u1ec1u chu k\u00ec<\/span> s\u1ea3n xu\u1ea5t, v\u1eabn gi\u1eef nguy\u00ean h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t ban \u0111\u1ea7u cho \u0111\u1ebfn khi h\u1ecfng, lo\u1ea1i b\u1ecf<\/p>\n

+ V\u1ec1 gi\u00e1 tr\u1ecb: Trong qu\u00e1 tr\u00ecnh s\u1eed d\u1ee5ng, gi\u00e1 tr\u1ecb b\u1ecb hao m\u00f2n d\u1ea7n v\u00e0 chuy\u1ec3n d\u1ecbch t\u1eebng ph\u1ea7n v\u00e0o gi\u00e1 tr\u1ecb s\u1ea3n ph\u1ea9m m\u1edbi t\u1ea1o ra<\/p>\n

+ V\u00ec c\u00f3 gi\u00e1 tr\u1ecb nh\u1ecf, th\u1eddi gian s\u1eed d\u1ee5ng ng\u1eafn n\u00ean coi l\u00e0 m\u1ed9t lo\u1ea1i t\u00e0i s\u1ea3n d\u1ef1 tr\u1eef v\u00e0 qu\u1ea3n l\u00ed<\/span> nh\u01b0 TSC\u0110<\/p>\n

+ Khi s\u1eed d\u1ee5ng CCDC v\u00e0o qu\u00e1 tr\u00ecnh SXKD, t\u00f9y theo gi\u00e1 tr\u1ecb v\u00e0 th\u1eddi gian s\u1eed d\u1ee5ng m\u00e0 gi\u00e1 tr\u1ecb c\u1ee7a CCDC \u0111\u01b0\u1ee3c t\u00ednh chuy\u1ec3n 1 l\u1ea7n hay chuy\u1ec3n d\u1ea7n t\u1eebng ph\u1ea7n v\u00e0o chi ph\u00ed SXKD.<\/p>\n

Y\u00eau c\u1ea7u qu\u1ea3n l\u00ed<\/span> v\u1eadt t\u01b0<\/font><\/h3>\n

– \u1ede kh\u00e2u thu mua<\/b>: Qu\u1ea3n l\u00ed<\/span> ch\u1eb7t ch\u1ebd v\u1ec1 s\u1ed1 l\u01b0\u1ee3ng, ch\u1ea5t l\u01b0\u1ee3ng, quy c\u00e1ch, ch\u1ee7ng lo\u1ea1i, gi\u00e1 mua, chi ph\u00ed thu mua v\u00e0 c\u1ea3 ti\u1ebfn \u0111\u1ed9 v\u1ec1 th\u1eddi gian ph\u00f9 h\u1ee3p v\u1edbi k\u1ebf ho\u1ea1ch SXKD c\u1ee7a DN<\/p>\n

– \u1ede kh\u00e2u b\u1ea3o qu\u1ea3n v\u00e0 d\u1ef1 tr\u1eef<\/b>: DN ph\u1ea3i t\u1ed5 ch\u1ee9c t\u1ed1t kho b\u00e3i, th\u1ef1c hi\u1ec7n \u0111\u00fang ch\u1ebf \u0111\u1ed9 b\u1ea3o qu\u1ea3n v\u00e0 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u1ecbnh m\u1ee9c d\u1ef1 tr\u1eef t\u1ed1i thi\u1ec3u, t\u1ed1i \u0111a cho t\u1eebng lo\u1ea1i v\u1eadt t\u01b0 \u0111\u1ec3 gi\u1ea3m b\u1edbt h\u01b0 h\u1ecfng, hao h\u1ee5t m\u1ea5t m\u00e1t, \u0111\u1ea3m b\u1ea3o an to\u00e0n, gi\u1eef \u0111\u01b0\u1ee3c ch\u1ea5t l\u01b0\u1ee3ng v\u1eadt t\u01b0<\/p>\n

– \u1ede kh\u00e2u s\u1eed d\u1ee5ng<\/b>: Ph\u1ea3i tu\u00e2n th\u1ee7 vi\u1ec7c s\u1eed d\u1ee5ng h\u1ee3p l\u00ed, ti\u1ebft ki\u1ec7m tr\u00ean c\u01a1 s\u1edf \u0111\u1ecbnh m\u1ee9c ti\u00eau hao, d\u1ef1 to\u00e1n chi ph\u00ed nh\u1eb1m gi\u1ea3m chi ph\u00ed, h\u1ea1 gi\u00e1 th\u00e0nh s\u1ea3n ph\u1ea9m, t\u0103ng l\u1ee3i nh\u1eadn cho DN.<\/p>\n

Nhi\u1ec7m v\u1ee5 c\u1ee7a k\u1ebf to\u00e1n v\u1eadt t\u01b0<\/font><\/h3>\n

– Th\u1ef1c hi\u1ec7n vi\u1ec7c ph\u00e2n lo\u1ea1i, \u0111\u00e1nh gi\u00e1 v\u1eadt t\u01b0 ph\u00f9 h\u1ee3p v\u1edbi c\u00e1c nguy\u00ean t\u1eafc chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n \u0111\u00e3 quy \u0111\u1ecbnh v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n tr\u1ecb c\u1ee7a DN<\/p>\n

– T\u1ed5 ch\u1ee9c ch\u1ee9ng t\u1eeb, t\u00e0i kho\u1ea3n k\u1ebf to\u00e1n, s\u1ed5 k\u1ebf to\u00e1n ph\u00f9 h\u1ee3p v\u1edbi ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho \u00e1p d\u1ee5ng trong DN \u0111\u1ec3 ghi ch\u00e9p, ph\u00e2n lo\u1ea1i t\u1ed5ng h\u1ee3p s\u1ed1 li\u1ec7u \u0111\u1ea7y \u0111\u1ee7, k\u1ecbp th\u1eddi s\u1ed1 hi\u1ec7n c\u00f3 v\u00e0 t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng t\u0103ng, gi\u1ea3m c\u1ee7a v\u1eadt t\u01b0 trong qu\u00e1 tr\u00ecnh ho\u1ea1t \u0111\u1ed9ng SXKD nh\u1eb1m cung c\u1ea5p th\u00f4ng tin \u0111\u1ec3 t\u1eadp h\u1ee3p chi ph\u00ed SXKD<\/p>\n

– Ki\u1ec3m tra t\u00ecnh h\u00ecnh th\u1ef1c hi\u1ec7n c\u00e1c ch\u1ec9 ti\u00eau k\u1ebf ho\u1ea1ch v\u1ec1 v\u1eadt t\u01b0, k\u1ebf ho\u1ea1ch s\u1eed d\u1ee5ng v\u1eadt t\u01b0 cho s\u1ea3n xu\u1ea5t.<\/p>\n

Nguy\u00ean t\u1eafc \u0111\u00e1nh gi\u00e1 v\u1eadt t\u01b0<\/font><\/h3>\n

– Nguy\u00ean t\u1eafc gi\u00e1 g\u1ed1c<\/b>: Theo chu\u1ea9n m\u1ef1c 02 (\u0111i\u1ec1u 5) l\u00e0 to\u00e0n b\u1ed9 chi ph\u00ed m\u00e0 DN b\u1ecf ra \u0111\u1ec3 c\u00f3 \u0111\u01b0\u1ee3c nh\u1eefng v\u1eadt t\u01b0, h\u00e0ng h\u00f3a \u0111\u00f3 \u1edf \u0111\u1ecba \u0111i\u1ec3m v\u00e0 tr\u1ea1ng th\u00e1i hi\u1ec7n t\u1ea1i<\/p>\n

– Nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng<\/b>: Th\u1ef1c hi\u1ec7n nguy\u00ean t\u1eafc n\u00e0y b\u1eb1ng c\u00e1ch tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho<\/p>\n

– Nguy\u00ean t\u1eafc nh\u1ea5t qu\u00e1n<\/b>:\u00a0K\u1ebf to\u00e1n ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p n\u00e0o th\u00ec ph\u1ea3i \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p \u0111\u00f3 nh\u1ea5t qu\u00e1n trong su\u1ed1t ni\u00ean \u0111\u1ed9 k\u1ebf to\u00e1n.<\/p>\n

\u00a0S\u1ed5 k\u1ebf to\u00e1n v\u1eadt t\u01b0<\/font><\/h3>\n

\u00a0– S\u1ed5 chi ti\u1ebft:<\/b><\/p>\n

+ S\u1ed5 chi ti\u1ebft v\u1eadt li\u1ec7u, d\u1ee5ng c\u1ee5<\/p>\n

+ Th\u1ebb kho (S\u1ed5 kho)<\/p>\n

– S\u1ed5 t\u1ed5ng h\u1ee3p:<\/b><\/p>\n

H\u00ecnh th\u1ee9c nh\u1eadt k\u00ed chung:<\/i><\/p>\n

+ S\u1ed5 nh\u1eadt k\u00fd chung<\/p>\n

+ S\u1ed5 nh\u1eadt k\u00fd mua h\u00e0ng<\/p>\n

+ S\u1ed5 c\u00e1i TK 152, 153, 151,\u2026<\/p>\n

H\u00ecnh th\u1ee9c ch\u1ee9ng t\u1eeb ghi s\u1ed5:<\/i><\/p>\n

+ Ch\u1ee9ng t\u1eeb ghi s\u1ed5<\/p>\n

+ S\u1ed5 \u0111\u0103ng k\u00fd ch\u1ee9ng t\u1eeb ghi s\u1ed5<\/p>\n

+ S\u1ed5 c\u00e1i TK 151,152,153<\/p>\n

H\u00ecnh th\u1ee9c Nh\u1eadt k\u00ed – Ch\u1ee9ng t\u1eeb:<\/i><\/p>\n

+ Nh\u1eadt k\u00fd ch\u1ee9ng t\u1eeb s\u1ed1 5 – Ghi C\u00f3 TK 331<\/p>\n

+ Nh\u1eadt k\u00fd ch\u1ee9ng t\u1eeb s\u1ed1 6 – Ghi C\u00f3 TK 151<\/p>\n

+ Nh\u1eadt k\u00fd ch\u1ee9ng t\u1eeb s\u1ed1 7 – Ghi C\u00f3 TK 152, 153<\/p>\n

+ S\u1ed5 c\u00e1i TK 151,152,153<\/p>\n

+ B\u1ea3ng k\u00ea s\u1ed1 3 – T\u00ednh gi\u00e1 th\u1ef1c t\u1ebf NVL, CCDC,<\/p>\n

+ B\u1ea3ng ph\u00e2n b\u1ed5 s\u1ed1 2 \u2013 Ph\u00e2n b\u1ed5 NVL, CCDC<\/p>\n

Tr\u00ecnh b\u00e0y th\u00f4ng tin tr\u00ean BCTC<\/font><\/h3>\n

– BCTC ph\u1ea3i ph\u1ea3n \u00e1nh t\u1ed5ng gi\u00e1 tr\u1ecb c\u1ee7a h\u00e0ng t\u1ed3n kho thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p, \u0111\u01b0\u1ee3c lu\u00e2n chuy\u1ec3n trong m\u1ed9t chu k\u00ec<\/span> kinh doanh th\u00f4ng th\u01b0\u1eddng t\u1ea1i th\u1eddi \u0111i\u1ec3m b\u00e1o c\u00e1o c\u0103n c\u1ee9 v\u00e0o s\u1ed1 d\u01b0 N\u1ee3 c\u1ee7a c\u00e1c TK151, TK152, TK153…<\/p>\n

– Kho\u1ea3n thi\u1ebft b\u1ecb, v\u1eadt t\u01b0, ph\u1ee5 t\u00f9ng thay th\u1ebf tr\u00ean 12 th\u00e1ng ho\u1eb7c v\u01b0\u1ee3t qu\u00e1 m\u1ed9t chu k\u00ec<\/span> kinh doanh th\u00f4ng th\u01b0\u1eddng kh\u00f4ng th\u1ecfa m\u00e3n \u0111\u1ecbnh ngh\u0129a v\u1ec1 h\u00e0ng t\u1ed3n kho theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n th\u00ec kh\u00f4ng \u0111\u01b0\u1ee3c tr\u00ecnh b\u00e0y trong ch\u1ec9 ti\u00eau n\u00e0y m\u00e0 tr\u00ecnh b\u00e0y t\u1ea1i ch\u1ec9 ti\u00eau “Thi\u1ebft b\u1ecb, v\u1eadt t\u01b0, ph\u1ee5 t\u00f9ng thay th\u1ebf d\u00e0i h\u1ea1n”.<\/p>\n

(Theo\u00a0Gi\u00e1o tr\u00ecnh K\u1ebf to\u00e1n t\u00e0i ch\u00ednh 1, H\u1ecdc vi\u1ec7n T\u00e0i ch\u00ednh<\/i>)<\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n V\u1eadt t\u01b0 (ti\u1ebfng Anh: Supplies) l\u00e0 m\u1ed9t b\u1ed9 ph\u1eadn t\u00e0i s\u1ea3n ng\u1eafn h\u1ea1n trong b\u1ea3ng C\u00e2n \u0111\u1ed1i k\u1ebf to\u00e1n, bao g\u1ed3m nguy\u00ean li\u1ec7u, v\u1eadt li\u00eau, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 \u0111\u1ec3 s\u1eed d\u1ee5ng trong qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t kinh doanh, ho\u1eb7c cung c\u1ea5p d\u1ecbch v\u1ee5.\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\/34482"}],"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=34482"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34482\/revisions"}],"predecessor-version":[{"id":68046,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34482\/revisions\/68046"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34482"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34482"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34482"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}