{"id":34641,"date":"2023-12-08T04:12:03","date_gmt":"2023-12-08T04:12:03","guid":{"rendered":"https:\/\/masterskills.org\/blog\/chi-phi-ban-hang-selling-expenses-la-gi-ket-cau-va-noi-dung-phan-anh-cua-chi-phi-ban-hang.html"},"modified":"2023-12-23T20:57:48","modified_gmt":"2023-12-23T13:57:48","slug":"chi-phi-ban-hang-selling-expenses-la-gi-ket-cau-va-noi-dung-phan-anh-cua-chi-phi-ban-hang","status":"publish","type":"post","link":"https:\/\/masterskills.org\/blog\/chi-phi-ban-hang-selling-expenses-la-gi-ket-cau-va-noi-dung-phan-anh-cua-chi-phi-ban-hang.html","title":{"rendered":"Chi ph\u00ed b\u00e1n h\u00e0ng (Selling expenses) l\u00e0 g\u00ec? K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a chi ph\u00ed b\u00e1n h\u00e0ng"},"content":{"rendered":"
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H\u00ecnh minh h\u1ecda<\/p>\n<\/div>\n<\/div>\n

Chi ph\u00ed b\u00e1n h\u00e0ng (Selling expenses)<\/font><\/h2>\n

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

Chi ph\u00ed b\u00e1n h\u00e0ng<\/b> trong ti\u1ebfng Anh l\u00e0 Selling expenses<\/b>.\u00a0Chi ph\u00ed b\u00e1n h\u00e0ng<\/i> l\u00e0 to\u00e0n b\u1ed9 chi ph\u00ed ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn qu\u00e1 tr\u00ecnh b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5.<\/p>\n

K\u1ebft c\u1ea5u v\u00e0 n\u1ed9i dung ph\u1ea3n \u00e1nh c\u1ee7a T\u00e0i kho\u1ea3n 641 – Chi ph\u00ed b\u00e1n h\u00e0ng<\/font><\/h3>\n

K\u1ebf to\u00e1n s\u1eed d\u1ee5ng T\u00e0i kho\u1ea3n 641 (TK 641) – Chi ph\u00ed b\u00e1n h\u00e0ng \u0111\u1ec3 t\u1eadp h\u1ee3p v\u00e0 k\u1ebft chuy\u1ec3n chi ph\u00ed b\u00e1n h\u00e0ng th\u1ef1c t\u1ebf ph\u00e1t sinh trong k\u00ec \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh.<\/p>\n

K\u1ebft c\u1ea5u<\/b><\/p>\n

B\u00ean N\u1ee3:\u00a0C\u00e1c chi ph\u00ed ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn qu\u00e1 tr\u00ecnh b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, cung c\u1ea5p d\u1ecbch v\u1ee5 ph\u00e1t sinh trong k\u00ec<\/span>.<\/p>\n

B\u00ean C\u00f3:<\/p>\n

– Kho\u1ea3n \u0111\u01b0\u1ee3c ghi gi\u1ea3m chi ph\u00ed b\u00e1n h\u00e0ng trong k\u00ec<\/span>;<\/p>\n

– K\u1ebft chuy\u1ec3n chi ph\u00ed b\u00e1n h\u00e0ng v\u00e0o t\u00e0i kho\u1ea3n 911 “X\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh” \u0111\u1ec3 t\u00ednh k\u1ebft qu\u1ea3 kinh doanh trong k\u00ec<\/span>.<\/p>\n

T\u00e0i kho\u1ea3n 641 kh\u00f4ng c\u00f3 s\u1ed1 d\u01b0 cu\u1ed1i k\u00ec<\/span>.<\/p>\n

N\u1ed9i dung<\/b><\/p>\n

T\u00e0i kho\u1ea3n 641\u00a0–\u00a0Chi ph\u00ed b\u00e1n h\u00e0ng, c\u00f3 7 t\u00e0i kho\u1ea3n c\u1ea5p hai:<\/p>\n

– T\u00e0i kho\u1ea3n 6411 – Chi ph\u00ed nh\u00e2n vi\u00ean<\/i>: L\u00e0 to\u00e0n b\u1ed9 c\u00e1c kho\u1ea3n ti\u1ec1n 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 ho\u00e1,… 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…<\/p>\n

– T\u00e0i kho\u1ea3n 6412 – Chi ph\u00ed v\u1eadt li\u1ec7u, bao b\u00ec<\/i>: L\u00e0 c\u00e1c kho\u1ea3n chi ph\u00ed v\u1ec1 v\u1eadt li\u1ec7u, bao b\u00ec xu\u1ea5t d\u00f9ng cho vi\u1ec7c gi\u1eef g\u00ecn, ti\u00eau th\u1ee5 s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, d\u1ecbch v\u1ee5, nh\u01b0 chi ph\u00ed v\u1eadt li\u1ec7u \u0111\u00f3ng g\u00f3i s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, 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 ho\u00e1 trong qu\u00e1 tr\u00ecnh ti\u00eau th\u1ee5, v\u1eadt li\u1ec7u d\u00f9ng cho s\u1eeda ch\u1eefa, b\u1ea3o qu\u1ea3n t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh (TSC\u0110)… d\u00f9ng cho b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng.<\/p>\n

– T\u00e0i kho\u1ea3n 6413 – Chi ph\u00ed d\u1ee5ng c\u1ee5, \u0111\u1ed3 d\u00f9ng:<\/i> L\u00e0 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 ho\u00e1 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…<\/p>\n

– T\u00e0i kho\u1ea3n 6414 – Chi ph\u00ed kh\u1ea5u hao TSC\u0110:<\/i>\u00a0Ph\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…<\/p>\n

–\u00a0T\u00e0i kho\u1ea3n 6415 – Chi ph\u00ed b\u1ea3o h\u00e0nh:<\/i>\u00a0D\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh kho\u1ea3n chi ph\u00ed b\u1ea3o h\u00e0nh s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1. 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 627 “Chi ph\u00ed s\u1ea3n xu\u1ea5t chung” m\u00e0 kh\u00f4ng ph\u1ea3n \u00e1nh \u1edf TK n\u00e0y.<\/p>\n

–\u00a0T\u00e0i kho\u1ea3n 6417 – Chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i: <\/i>L\u00e0 c\u00e1c chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i ph\u1ee5c v\u1ee5 cho 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\u00e2u b\u00e1n h\u00e0ng, ti\u1ec1n thu\u00ea kho, thu\u00ea b\u00e3i, ti\u1ec1n thu\u00ea b\u1ed1c v\u00e1c, v\u1eadn chuy\u1ec3n s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1 \u0111i b\u00e1n, ti\u1ec1n tr\u1ea3 hoa h\u1ed3ng cho \u0111\u1ea1i l\u00ed<\/span> b\u00e1n h\u00e0ng, cho \u0111\u01a1n v\u1ecb nh\u1eadn u\u1ef7 th\u00e1c xu\u1ea5t kh\u1ea9u…<\/p>\n

–\u00a0T\u00e0i kho\u1ea3n 6418 – Chi ph\u00ed b\u1eb1ng ti\u1ec1n kh\u00e1c:<\/i> L\u00e0 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 \u0111\u00e3 k\u1ec3 tr\u00ean nh\u01b0 chi ph\u00ed ti\u1ebfp kh\u00e1ch \u1edf b\u1ed9 ph\u1eadn b\u00e1n h\u00e0ng, chi ph\u00ed gi\u1edbi thi\u1ec7u s\u1ea3n ph\u1ea9m, h\u00e0ng ho\u00e1, qu\u1ea3ng c\u00e1o, ch\u00e0o h\u00e0ng, chi ph\u00ed h\u1ed9i ngh\u1ecb kh\u00e1ch h\u00e0ng…<\/p>\n

(T\u00e0i li\u1ec7u tham kh\u1ea3o: Gi\u00e1o tr\u00ecnh K\u1ebf to\u00e1n t\u00e0i ch\u00ednh, NXB T\u00e0i ch\u00ednh;\u00a0Th\u00f4ng t\u01b0 200\/2014\/TT-BTC)<\/i><\/p>\n<\/p><\/div>\n","protected":false},"excerpt":{"rendered":"

\n Chi ph\u00ed b\u00e1n h\u00e0ng (ti\u1ebfng Anh: Selling expenses) l\u00e0 to\u00e0n b\u1ed9 chi ph\u00ed ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn qu\u00e1 tr\u00ecnh b\u00e1n s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a v\u00e0 cung c\u1ea5p d\u1ecbch v\u1ee5. K\u1ebf to\u00e1n s\u1eed d\u1ee5ng T\u00e0i kho\u1ea3n 641 \u0111\u1ec3 t\u1eadp h\u1ee3p v\u00e0 k\u1ebft chuy\u1ec3n chi ph\u00ed b\u00e1n h\u00e0ng th\u1ef1c t\u1ebf ph\u00e1t sinh trong k\u00ec.\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\/34641"}],"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=34641"}],"version-history":[{"count":1,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34641\/revisions"}],"predecessor-version":[{"id":68134,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/posts\/34641\/revisions\/68134"}],"wp:attachment":[{"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/media?parent=34641"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/categories?post=34641"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/masterskills.org\/blog\/wp-json\/wp\/v2\/tags?post=34641"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}