{"id":13969,"date":"2026-01-05T02:03:56","date_gmt":"2026-01-05T02:03:56","guid":{"rendered":"https:\/\/mva.vn\/?p=13969"},"modified":"2026-01-05T02:19:19","modified_gmt":"2026-01-05T02:19:19","slug":"cong-cu-dung-cu-va-chi-phi-tra-truoc-cach-hach-toan-tai-khoan-242","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/cong-cu-dung-cu-va-chi-phi-tra-truoc-cach-hach-toan-tai-khoan-242\/","title":{"rendered":"C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 v\u00e0 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc \u2013 C\u00e1ch h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 242"},"content":{"rendered":"

Sorry, this entry is only available in Ti\u1ebfng Vi\u1ec7t<\/a>. For the sake of viewer convenience, the content is shown below in the alternative language. You may click the link to switch the active language.<\/p>

Trong k\u1ebf to\u00e1n doanh nghi\u1ec7p, <\/span>c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 (CCDC)<\/b> v\u00e0 <\/span>chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/b> l\u00e0 hai n\u1ed9i dung ph\u00e1t sinh th\u01b0\u1eddng xuy\u00ean nh\u01b0ng l\u1ea1i r\u1ea5t d\u1ec5 b\u1ecb h\u1ea1ch to\u00e1n sai. Vi\u1ec7c <\/span>nh\u1ea7m l\u1eabn gi\u1eefa chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 v\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b> kh\u00f4ng ch\u1ec9 l\u00e0m sai b\u00e1o c\u00e1o t\u00e0i ch\u00ednh m\u00e0 c\u00f2n ti\u1ec1m \u1ea9n r\u1ee7i ro l\u1edbn khi quy\u1ebft to\u00e1n thu\u1ebf.<\/span><\/p>\n

T\u00e0i kho\u1ea3n <\/span>242 \u2013 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/b> \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u00e2n b\u1ed5 c\u00e1c kho\u1ea3n chi ph\u00ed c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn ho\u1eb7c c\u00f3 th\u1eddi gian s\u1eed d\u1ee5ng cho nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n. B\u00e0i vi\u1ebft d\u01b0\u1edbi \u0111\u00e2y s\u1ebd gi\u00fap b\u1ea1n <\/span>hi\u1ec3u r\u00f5 b\u1ea3n ch\u1ea5t c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5, chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u00e0 h\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 242 m\u1ed9t c\u00e1ch b\u00e0i b\u1ea3n, k\u00e8m v\u00ed d\u1ee5 th\u1ef1c t\u1ebf<\/b>.<\/span><\/p>\n

I. C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 l\u00e0 g\u00ec?<\/b><\/h2>\n

C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/b> l\u00e0 nh\u1eefng t\u01b0 li\u1ec7u lao \u0111\u1ed9ng <\/span>kh\u00f4ng \u0111\u1ee7 ti\u00eau chu\u1ea9n ghi nh\u1eadn l\u00e0 t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh<\/b>, nh\u01b0ng v\u1eabn tham gia tr\u1ef1c ti\u1ebfp ho\u1eb7c gi\u00e1n ti\u1ebfp v\u00e0o ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t \u2013 kinh doanh c\u1ee7a doanh nghi\u1ec7p.<\/span><\/p>\n

\"\"<\/p>\n

\u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5:<\/b><\/h3>\n
    \n
  • C\u00f3 <\/span>gi\u00e1 tr\u1ecb nh\u1ecf<\/b> ho\u1eb7c <\/span>th\u1eddi gian s\u1eed d\u1ee5ng ng\u1eafn<\/b><\/li>\n
  • Tham gia nhi\u1ec1u chu k\u1ef3 s\u1ea3n xu\u1ea5t<\/span><\/li>\n
  • Gi\u00e1 tr\u1ecb \u0111\u01b0\u1ee3c <\/span>ph\u00e2n b\u1ed5 d\u1ea7n v\u00e0o chi ph\u00ed<\/b><\/li>\n<\/ul>\n

    V\u00ed d\u1ee5 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5:<\/b><\/h3>\n
      \n
    • B\u00e0n gh\u1ebf v\u0103n ph\u00f2ng<\/span><\/li>\n
    • M\u00e1y in, m\u00e1y t\u00ednh gi\u00e1 tr\u1ecb th\u1ea5p<\/span><\/li>\n
    • Khu\u00f4n m\u1eabu, \u0111\u1ed3 ngh\u1ec1<\/span><\/li>\n
    • \u0110\u1ed3ng ph\u1ee5c, b\u1ea3o h\u1ed9 lao \u0111\u1ed9ng<\/span><\/li>\n<\/ul>\n

      II. Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc l\u00e0 g\u00ec?<\/b><\/h2>\n

      Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/b> l\u00e0 nh\u1eefng kho\u1ea3n chi ph\u00ed \u0111\u00e3 ph\u00e1t sinh nh\u01b0ng <\/span>li\u00ean quan \u0111\u1ebfn nhi\u1ec1u k\u1ef3 k\u1ebf to\u00e1n<\/b>, c\u1ea7n \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 d\u1ea7n \u0111\u1ec3 ph\u1ea3n \u00e1nh \u0111\u00fang chi ph\u00ed c\u1ee7a t\u1eebng k\u1ef3.<\/span><\/p>\n

      Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc <\/span>kh\u00f4ng t\u1ea1o ra t\u00e0i s\u1ea3n h\u1eefu h\u00ecnh<\/b>, nh\u01b0ng mang l\u1ea1i l\u1ee3i \u00edch kinh t\u1ebf trong t\u01b0\u01a1ng lai.<\/span><\/p>\n

      V\u00ed d\u1ee5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc:<\/b><\/h3>\n
        \n
      • Ti\u1ec1n thu\u00ea v\u0103n ph\u00f2ng tr\u1ea3 tr\u01b0\u1edbc nhi\u1ec1u th\u00e1ng<\/span><\/li>\n
      • Chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110<\/span><\/li>\n
      • Chi ph\u00ed th\u00e0nh l\u1eadp doanh nghi\u1ec7p<\/span><\/li>\n
      • Chi ph\u00ed mua b\u1ea3n quy\u1ec1n ph\u1ea7n m\u1ec1m s\u1eed d\u1ee5ng nhi\u1ec1u n\u0103m<\/span><\/li>\n<\/ul>\n

        III. Ph\u00e2n bi\u1ec7t c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 v\u00e0 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/b><\/h2>\n\n\n\n\n\n\n\n
        \n

        Ti\u00eau ch\u00ed<\/b><\/p>\n<\/td>\n

        		\n

        C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/b><\/p>\n<\/td>\n

        		\n

        Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/b><\/p>\n<\/td>\n<\/tr>\n

        \n

        B\u1ea3n ch\u1ea5t<\/span><\/p>\n<\/td>\n

        		\n

        T\u01b0 li\u1ec7u lao \u0111\u1ed9ng<\/span><\/p>\n<\/td>\n

        		\n

        Kho\u1ea3n chi ph\u00ed<\/span><\/p>\n<\/td>\n<\/tr>\n

        \n

        H\u00ecnh th\u00e1i<\/span><\/p>\n<\/td>\n

        		\n

        C\u00f3 h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t<\/span><\/p>\n<\/td>\n

        		\n

        Kh\u00f4ng c\u00f3 h\u00ecnh th\u00e1i v\u1eadt ch\u1ea5t<\/span><\/p>\n<\/td>\n<\/tr>\n

        \n

        Th\u1eddi gian s\u1eed d\u1ee5ng<\/span><\/p>\n<\/td>\n

        		\n

        Ng\u1eafn \u2013 trung h\u1ea1n<\/span><\/p>\n<\/td>\n

        		\n

        Trung \u2013 d\u00e0i h\u1ea1n<\/span><\/p>\n<\/td>\n<\/tr>\n

        \n

        Ph\u00e2n b\u1ed5<\/span><\/p>\n<\/td>\n

        		\n

        Ph\u00e2n b\u1ed5 d\u1ea7n<\/span><\/p>\n<\/td>\n

        		\n

        Ph\u00e2n b\u1ed5 d\u1ea7n<\/span><\/p>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

        Vi\u1ec7c ph\u00e2n bi\u1ec7t r\u00f5 gi\u00fap k\u1ebf to\u00e1n <\/span>l\u1ef1a ch\u1ecdn t\u00e0i kho\u1ea3n h\u1ea1ch to\u00e1n ch\u00ednh x\u00e1c<\/b>, tr\u00e1nh sai s\u00f3t k\u00e9o d\u00e0i.<\/span><\/p>\n

        IV. T\u00e0i kho\u1ea3n 242 \u2013 Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/b><\/h2>\n

        1. Nguy\u00ean t\u1eafc s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n 242<\/b><\/h3>\n

        TK 242<\/b> d\u00f9ng \u0111\u1ec3 ph\u1ea3n \u00e1nh:<\/span><\/p>\n

          \n
        • C\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc <\/span>ng\u1eafn h\u1ea1n v\u00e0 d\u00e0i h\u1ea1n<\/b><\/li>\n
        • Chi ph\u00ed ph\u00e1t sinh nh\u01b0ng <\/span>ch\u01b0a \u0111\u01b0\u1ee3c t\u00ednh ngay v\u00e0o chi ph\u00ed trong k\u1ef3<\/b><\/li>\n<\/ul>\n

          TK 242 <\/span>c\u00f3 s\u1ed1 d\u01b0 b\u00ean N\u1ee3<\/b>, ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ch\u01b0a ph\u00e2n b\u1ed5.<\/span><\/p>\n

          2. K\u1ebft c\u1ea5u t\u00e0i kho\u1ea3n 242<\/b><\/h3>\n
            \n
          • B\u00ean N\u1ee3<\/b>: C\u00e1c kho\u1ea3n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ph\u00e1t sinh<\/span><\/li>\n
          • B\u00ean C\u00f3<\/b>: C\u00e1c kho\u1ea3n chi ph\u00ed \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 v\u00e0o chi ph\u00ed SXKD<\/span><\/li>\n
          • S\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3<\/b>: Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc ch\u01b0a ph\u00e2n b\u1ed5<\/span><\/li>\n<\/ul>\n

            V. C\u00e1c kho\u1ea3n h\u1ea1ch to\u00e1n v\u00e0o t\u00e0i kho\u1ea3n 242<\/b><\/h2>\n

            M\u1ed9t s\u1ed1 kho\u1ea3n ph\u1ed5 bi\u1ebfn \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n v\u00e0o TK 242:<\/span><\/p>\n

              \n
            • Gi\u00e1 tr\u1ecb c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 ph\u00e2n b\u1ed5 nhi\u1ec1u k\u1ef3<\/span><\/li>\n
            • Ti\u1ec1n thu\u00ea t\u00e0i s\u1ea3n tr\u1ea3 tr\u01b0\u1edbc<\/span><\/li>\n
            • Chi ph\u00ed s\u1eeda ch\u1eefa l\u1edbn TSC\u0110<\/span><\/li>\n
            • Chi ph\u00ed th\u00e0nh l\u1eadp doanh nghi\u1ec7p<\/span><\/li>\n
            • Chi ph\u00ed mua ph\u1ea7n m\u1ec1m, b\u1ea3n quy\u1ec1n<\/span><\/li>\n<\/ul>\n

              VI. C\u00e1ch h\u1ea1ch to\u00e1n c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 v\u00e0o t\u00e0i kho\u1ea3n 242<\/b><\/h2>\n

              1. Khi mua c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5<\/b><\/h3>\n

              N\u1ebfu c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 c\u00f3 gi\u00e1 tr\u1ecb l\u1edbn, s\u1eed d\u1ee5ng nhi\u1ec1u k\u1ef3:<\/span><\/p>\n

                \n
              • N\u1ee3 TK 242<\/span><\/li>\n
              • N\u1ee3 TK 133 (n\u1ebfu c\u00f3)<\/span><\/li>\n
              • C\u00f3 TK 111, 112, 331<\/span><\/li>\n<\/ul>\n

                V\u00ed d\u1ee5<\/b>:<\/span>
                \n<\/span> Mua b\u1ed9 b\u00e0n gh\u1ebf v\u0103n ph\u00f2ng tr\u1ecb gi\u00e1 30.000.000 \u0111\u1ed3ng (VAT 10%), s\u1eed d\u1ee5ng trong 3 n\u0103m.<\/span><\/p>\n

                \u2192 N\u1ee3 242: 30.000.000<\/span>
                \n<\/span> \u2192 N\u1ee3 133: 3.000.000<\/span>
                \n<\/span> \u2192 C\u00f3 112: 33.000.000<\/span><\/p>\n

                2. Ph\u00e2n b\u1ed5 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 h\u00e0ng th\u00e1ng<\/b><\/h3>\n
                  \n
                • N\u1ee3 TK 642, 627, 641<\/span><\/li>\n
                • C\u00f3 TK 242<\/span><\/li>\n<\/ul>\n

                  V\u00ed d\u1ee5<\/b>:<\/span>
                  \n<\/span> Ph\u00e2n b\u1ed5 b\u00e0n gh\u1ebf trong 36 th\u00e1ng:<\/span>
                  \n<\/span> 30.000.000 \/ 36 = 833.333 \u0111\u1ed3ng\/th\u00e1ng<\/span><\/p>\n

                  \u2192 N\u1ee3 642: 833.333<\/span>
                  \n<\/span> \u2192 C\u00f3 242: 833.333<\/span><\/p>\n

                  VII. C\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u00e0o t\u00e0i kho\u1ea3n 242<\/b><\/h2>\n

                  1. Khi ph\u00e1t sinh chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/b><\/h3>\n
                    \n
                  • N\u1ee3 TK 242<\/span><\/li>\n
                  • N\u1ee3 TK 133<\/span><\/li>\n
                  • C\u00f3 TK 111, 112, 331<\/span><\/li>\n<\/ul>\n

                    V\u00ed d\u1ee5<\/b>:<\/span><\/p>\n

                    \u00a0Tr\u1ea3 ti\u1ec1n thu\u00ea v\u0103n ph\u00f2ng 12 th\u00e1ng l\u00e0 120.000.000 \u0111\u1ed3ng.<\/span><\/p>\n

                    \u2192 N\u1ee3 242: 120.000.000<\/span>
                    \n<\/span> \u2192 N\u1ee3 133: 12.000.000<\/span>
                    \n<\/span> \u2192 C\u00f3 112: 132.000.000<\/span><\/p>\n

                    2. Ph\u00e2n b\u1ed5 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/b><\/h3>\n
                      \n
                    • N\u1ee3 TK 642, 627, 641<\/span><\/li>\n
                    • C\u00f3 TK 242<\/span><\/li>\n<\/ul>\n

                      Ph\u00e2n b\u1ed5 m\u1ed7i th\u00e1ng: 120.000.000 \/ 12 = 10.000.000 \u0111\u1ed3ng<\/span><\/p>\n

                      VIII. Th\u1eddi gian ph\u00e2n b\u1ed5 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 v\u00e0 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/b><\/h2>\n

                      Theo quy \u0111\u1ecbnh:<\/span><\/p>\n

                        \n
                      • C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5: <\/span>kh\u00f4ng qu\u00e1 36 th\u00e1ng<\/b><\/li>\n
                      • Chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc: theo <\/span>th\u1eddi gian h\u01b0\u1edfng l\u1ee3i th\u1ef1c t\u1ebf<\/b><\/li>\n<\/ul>\n

                        Doanh nghi\u1ec7p c\u1ea7n x\u00e2y d\u1ef1ng <\/span>quy ch\u1ebf ph\u00e2n b\u1ed5 n\u1ed9i b\u1ed9 r\u00f5 r\u00e0ng<\/b>, nh\u1ea5t qu\u00e1n gi\u1eefa c\u00e1c k\u1ef3.<\/span><\/p>\n

                        IX. Nh\u1eefng sai s\u00f3t th\u01b0\u1eddng g\u1eb7p khi h\u1ea1ch to\u00e1n TK 242<\/b><\/h2>\n
                          \n
                        • Ph\u00e2n b\u1ed5 qu\u00e1 d\u00e0i so v\u1edbi th\u1ef1c t\u1ebf s\u1eed d\u1ee5ng<\/span><\/li>\n
                        • \u0110\u01b0a chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc v\u00e0o chi ph\u00ed m\u1ed9t l\u1ea7n<\/span><\/li>\n
                        • Kh\u00f4ng theo d\u00f5i chi ti\u1ebft t\u1eebng kho\u1ea3n tr\u00ean s\u1ed5 ph\u1ee5<\/span><\/li>\n
                        • Nh\u1ea7m l\u1eabn TK 242 v\u1edbi TK 153 ho\u1eb7c TK 211<\/span><\/li>\n<\/ul>\n

                          Nh\u1eefng sai s\u00f3t n\u00e0y d\u1ec5 b\u1ecb <\/span>xu\u1ea5t to\u00e1n chi ph\u00ed khi quy\u1ebft to\u00e1n thu\u1ebf<\/b>.<\/span><\/p>\n

                          X. M\u1ed1i li\u00ean h\u1ec7 gi\u1eefa TK 242 v\u00e0 thu\u1ebf TNDN<\/b><\/h2>\n

                          Chi ph\u00ed ph\u00e2n b\u1ed5 t\u1eeb TK 242 <\/span>ch\u1ec9 \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o chi ph\u00ed \u0111\u01b0\u1ee3c tr\u1eeb<\/b> khi:<\/span><\/p>\n

                            \n
                          • C\u00f3 \u0111\u1ea7y \u0111\u1ee7 h\u00f3a \u0111\u01a1n, ch\u1ee9ng t\u1eeb h\u1ee3p ph\u00e1p<\/span><\/li>\n
                          • Ph\u00e2n b\u1ed5 h\u1ee3p l\u00fd, nh\u1ea5t qu\u00e1n<\/span><\/li>\n
                          • Ph\u1ee5c v\u1ee5 ho\u1ea1t \u0111\u1ed9ng SXKD<\/span><\/li>\n<\/ul>\n

                            N\u1ebfu ph\u00e2n b\u1ed5 sai, c\u01a1 quan thu\u1ebf c\u00f3 quy\u1ec1n <\/span>lo\u1ea1i chi ph\u00ed<\/b>.<\/span><\/p>\n

                            XI. K\u1ebft lu\u1eadn<\/b><\/h2>\n

                            C\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 v\u00e0 chi ph\u00ed tr\u1ea3 tr\u01b0\u1edbc<\/b> l\u00e0 nh\u1eefng kho\u1ea3n m\u1ee5c k\u1ebf to\u00e1n quen thu\u1ed9c nh\u01b0ng \u0111\u00f2i h\u1ecfi <\/span>t\u01b0 duy c\u1ea9n tr\u1ecdng v\u00e0 tu\u00e2n th\u1ee7 chu\u1ea9n m\u1ef1c<\/b>. Vi\u1ec7c h\u1ea1ch to\u00e1n \u0111\u00fang <\/span>t\u00e0i kho\u1ea3n 242<\/b> gi\u00fap doanh nghi\u1ec7p:<\/span><\/p>\n

                              \n
                            • Ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c chi ph\u00ed t\u1eebng k\u1ef3<\/span><\/li>\n
                            • Tr\u00e1nh r\u1ee7i ro thu\u1ebf<\/span><\/li>\n
                            • N\u00e2ng cao ch\u1ea5t l\u01b0\u1ee3ng b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/span><\/li>\n<\/ul>\n

                              Trong qu\u1ea3n tr\u1ecb t\u00e0i ch\u00ednh truy\u1ec1n th\u1ed1ng, l\u00e0m \u0111\u00fang ngay t\u1eeb \u0111\u1ea7u lu\u00f4n l\u00e0 c\u00e1ch hi\u1ec7u qu\u1ea3 nh\u1ea5t \u0111\u1ec3 doanh nghi\u1ec7p ph\u00e1t tri\u1ec3n b\u1ec1n v\u1eefng.<\/span><\/p>","protected":false},"excerpt":{"rendered":"

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