{"id":16641,"date":"2026-08-20T02:26:52","date_gmt":"2026-08-20T02:26:52","guid":{"rendered":"https:\/\/mva.vn\/?p=16641"},"modified":"2026-08-20T02:26:52","modified_gmt":"2026-08-20T02:26:52","slug":"phuong-phap-ke-toan-hang-ton-kho-theo-thong-tu-133","status":"publish","type":"post","link":"https:\/\/mva.vn\/en\/phuong-phap-ke-toan-hang-ton-kho-theo-thong-tu-133\/","title":{"rendered":"02 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho theo Th\u00f4ng t\u01b0 133"},"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>

H\u00e0ng t\u1ed3n kho l\u00e0 kho\u1ea3n m\u1ee5c quan tr\u1ecdng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t, th\u01b0\u01a1ng m\u1ea1i v\u00e0 d\u1ecbch v\u1ee5 c\u00f3 ph\u00e1t sinh v\u1eadt t\u01b0, h\u00e0ng h\u00f3a. Vi\u1ec7c l\u1ef1a ch\u1ecdn \u0111\u00fang ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho gi\u00fap doanh nghi\u1ec7p theo d\u00f5i ch\u00ednh x\u00e1c gi\u00e1 tr\u1ecb h\u00e0ng nh\u1eadp, xu\u1ea5t v\u00e0 t\u1ed3n cu\u1ed1i k\u1ef3.<\/em><\/p>\n

Theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/strong>, doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba c\u00f3 th\u1ec3 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean<\/strong> ho\u1eb7c ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3<\/strong> \u0111\u1ec3 k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho. Hai ph\u01b0\u01a1ng ph\u00e1p c\u00f3 c\u00e1ch ghi nh\u1eadn v\u00e0 theo d\u00f5i h\u00e0ng t\u1ed3n kho kh\u00e1c nhau, v\u00ec v\u1eady k\u1ebf to\u00e1n c\u1ea7n l\u1ef1a ch\u1ecdn ph\u00f9 h\u1ee3p v\u1edbi \u0111\u1eb7c \u0111i\u1ec3m ho\u1ea1t \u0111\u1ed9ng v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd c\u1ee7a doanh nghi\u1ec7p.<\/em><\/p>\n

I. Ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean<\/h2>\n
\"02
02 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho theo Th\u00f4ng t\u01b0 133<\/figcaption><\/figure>\n

1.1. Ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean l\u00e0 g\u00ec?<\/h3>\n

K\u00ea khai th\u01b0\u1eddng xuy\u00ean l\u00e0 ph\u01b0\u01a1ng ph\u00e1p theo d\u00f5i th\u01b0\u1eddng xuy\u00ean, li\u00ean t\u1ee5c<\/strong> t\u00ecnh h\u00ecnh nh\u1eadp, xu\u1ea5t v\u00e0 t\u1ed3n kho c\u1ee7a h\u00e0ng h\u00f3a, nguy\u00ean v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 v\u00e0 c\u00e1c lo\u1ea1i h\u00e0ng t\u1ed3n kho kh\u00e1c.<\/p>\n

Khi doanh nghi\u1ec7p mua h\u00e0ng, gi\u00e1 tr\u1ecb h\u00e0ng mua \u0111\u01b0\u1ee3c ghi nh\u1eadn v\u00e0o c\u00e1c t\u00e0i kho\u1ea3n h\u00e0ng t\u1ed3n kho t\u01b0\u01a1ng \u1ee9ng. Khi xu\u1ea5t kho, k\u1ebf to\u00e1n ti\u1ebfp t\u1ee5c ghi gi\u1ea3m h\u00e0ng t\u1ed3n kho v\u00e0 ghi nh\u1eadn gi\u00e1 v\u1ed1n ho\u1eb7c chi ph\u00ed li\u00ean quan.<\/p>\n

Nh\u1edd \u0111\u00f3, sau m\u1ed7i nghi\u1ec7p v\u1ee5 ph\u00e1t sinh, doanh nghi\u1ec7p c\u00f3 th\u1ec3 x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c t\u01b0\u01a1ng \u0111\u1ed1i \u0111\u1ea7y \u0111\u1ee7 gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho \u0111ang c\u00f3 tr\u00ean s\u1ed5 k\u1ebf to\u00e1n.<\/p>\n

\u0110\u00e2y l\u00e0 ph\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p c\u00f3 s\u1ed1 l\u01b0\u1ee3ng h\u00e0ng h\u00f3a l\u1edbn, ph\u00e1t sinh ho\u1ea1t \u0111\u1ed9ng nh\u1eadp xu\u1ea5t th\u01b0\u1eddng xuy\u00ean v\u00e0 c\u1ea7n ki\u1ec3m so\u00e1t t\u1ed3n kho ch\u1eb7t ch\u1ebd.<\/p>\n

1.2. \u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean<\/h3>\n

V\u1edbi ph\u01b0\u01a1ng ph\u00e1p n\u00e0y, c\u00e1c t\u00e0i kho\u1ea3n h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 ph\u1ea3n \u00e1nh tr\u1ef1c ti\u1ebfp t\u00ecnh h\u00ecnh bi\u1ebfn \u0111\u1ed9ng trong k\u1ef3.<\/p>\n

V\u00ed d\u1ee5, doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i mua h\u00e0ng h\u00f3a nh\u1eadp kho s\u1ebd ghi nh\u1eadn v\u00e0o TK 156 \u2013 H\u00e0ng h\u00f3a<\/strong>. Khi h\u00e0ng \u0111\u01b0\u1ee3c xu\u1ea5t b\u00e1n, k\u1ebf to\u00e1n ghi gi\u1ea3m TK 156 v\u00e0 \u0111\u1ed3ng th\u1eddi ghi nh\u1eadn gi\u00e1 v\u1ed1n v\u00e0o TK 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/strong>.<\/p>\n

M\u1ed9t s\u1ed1 t\u00e0i kho\u1ea3n th\u01b0\u1eddng \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng g\u1ed3m:<\/p>\n

    \n
  • TK 151:<\/strong> H\u00e0ng mua \u0111ang \u0111i \u0111\u01b0\u1eddng.<\/li>\n
  • TK 152:<\/strong> Nguy\u00ean li\u1ec7u, v\u1eadt li\u1ec7u.<\/li>\n
  • TK 153:<\/strong> C\u00f4ng c\u1ee5, d\u1ee5ng c\u1ee5.<\/li>\n
  • TK 154:<\/strong> Chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh d\u1edf dang.<\/li>\n
  • TK 155:<\/strong> Th\u00e0nh ph\u1ea9m.<\/li>\n
  • TK 156:<\/strong> H\u00e0ng h\u00f3a.<\/li>\n
  • TK 157:<\/strong> H\u00e0ng g\u1eedi \u0111i b\u00e1n.<\/li>\n
  • TK 2294:<\/strong> D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho.<\/li>\n<\/ul>\n

    Vi\u1ec7c s\u1eed d\u1ee5ng t\u00e0i kho\u1ea3n n\u00e0o ph\u1ee5 thu\u1ed9c v\u00e0o lo\u1ea1i h\u00e0ng t\u1ed3n kho v\u00e0 ho\u1ea1t \u0111\u1ed9ng th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

    1.3. V\u00ed d\u1ee5 h\u1ea1ch to\u00e1n theo ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean<\/h3>\n

    C\u00f4ng ty A mua m\u1ed9t l\u00f4 h\u00e0ng h\u00f3a tr\u1ecb gi\u00e1 100 tri\u1ec7u \u0111\u1ed3ng<\/strong>, thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o 10 tri\u1ec7u \u0111\u1ed3ng v\u00e0 thanh to\u00e1n b\u1eb1ng chuy\u1ec3n kho\u1ea3n.<\/p>\n

    K\u1ebf to\u00e1n c\u00f3 th\u1ec3 ghi:<\/p>\n

    N\u1ee3 TK 156:<\/strong> 100 tri\u1ec7u \u0111\u1ed3ng
    N\u1ee3 TK 133:<\/strong> 10 tri\u1ec7u \u0111\u1ed3ng
    C\u00f3 TK 112:<\/strong> 110 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n

    Khi doanh nghi\u1ec7p b\u00e1n s\u1ed1 h\u00e0ng tr\u00ean v\u1edbi gi\u00e1 v\u1ed1n 100 tri\u1ec7u \u0111\u1ed3ng, k\u1ebf to\u00e1n ghi nh\u1eadn gi\u00e1 v\u1ed1n:<\/p>\n

    N\u1ee3 TK 632:<\/strong> 100 tri\u1ec7u \u0111\u1ed3ng
    C\u00f3 TK 156:<\/strong> 100 tri\u1ec7u \u0111\u1ed3ng.<\/p>\n

    Nh\u01b0 v\u1eady, gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c theo d\u00f5i tr\u1ef1c ti\u1ebfp t\u1eeb th\u1eddi \u0111i\u1ec3m nh\u1eadp kho \u0111\u1ebfn khi xu\u1ea5t b\u00e1n.<\/p>\n

    1.4. \u01afu \u0111i\u1ec3m c\u1ee7a k\u00ea khai th\u01b0\u1eddng xuy\u00ean<\/h3>\n

    \u01afu \u0111i\u1ec3m l\u1edbn nh\u1ea5t c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p n\u00e0y l\u00e0 doanh nghi\u1ec7p c\u00f3 th\u1ec3 theo d\u00f5i h\u00e0ng t\u1ed3n kho li\u00ean t\u1ee5c<\/strong>.<\/p>\n

    K\u1ebf to\u00e1n c\u00f3 th\u1ec3 bi\u1ebft \u0111\u01b0\u1ee3c l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n kho tr\u00ean s\u1ed5 s\u00e1ch t\u1ea1i t\u1eebng th\u1eddi \u0111i\u1ec3m. \u0110i\u1ec1u n\u00e0y h\u1ed7 tr\u1ee3 doanh nghi\u1ec7p ki\u1ec3m so\u00e1t h\u00e0ng h\u00f3a, ph\u00e1t hi\u1ec7n ch\u00eanh l\u1ec7ch v\u00e0 qu\u1ea3n l\u00fd gi\u00e1 v\u1ed1n.<\/p>\n

    Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y c\u0169ng thu\u1eadn ti\u1ec7n khi doanh nghi\u1ec7p c\u1ea7n theo d\u00f5i chi ti\u1ebft t\u1eebng m\u1eb7t h\u00e0ng, t\u1eebng kho ho\u1eb7c t\u1eebng nh\u00f3m nguy\u00ean v\u1eadt li\u1ec7u.<\/p>\n

    \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i c\u00f3 nhi\u1ec1u giao d\u1ecbch mua b\u00e1n trong ng\u00e0y, k\u00ea khai th\u01b0\u1eddng xuy\u00ean th\u01b0\u1eddng thu\u1eadn ti\u1ec7n h\u01a1n cho c\u00f4ng t\u00e1c qu\u1ea3n l\u00fd.<\/p>\n

    II. Ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3<\/h2>\n

    2.1. Ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3 l\u00e0 g\u00ec?<\/h3>\n

    Kh\u00e1c v\u1edbi k\u00ea khai th\u01b0\u1eddng xuy\u00ean, ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3 kh\u00f4ng ph\u1ea3n \u00e1nh li\u00ean t\u1ee5c t\u00ecnh h\u00ecnh nh\u1eadp, xu\u1ea5t v\u00e0 t\u1ed3n kho tr\u00ean c\u00e1c t\u00e0i kho\u1ea3n h\u00e0ng t\u1ed3n kho<\/strong>.<\/p>\n

    Trong k\u1ef3, ho\u1ea1t \u0111\u1ed9ng mua nguy\u00ean v\u1eadt li\u1ec7u, c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5 ho\u1eb7c h\u00e0ng h\u00f3a \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh v\u00e0o TK 611 \u2013 Mua h\u00e0ng<\/strong>. T\u00e0i kho\u1ea3n n\u00e0y ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi doanh nghi\u1ec7p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3.<\/p>\n

    Cu\u1ed1i k\u1ef3, doanh nghi\u1ec7p ph\u1ea3i t\u1ed5 ch\u1ee9c ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh s\u1ed1 l\u01b0\u1ee3ng v\u00e0 gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho.<\/p>\n

    Sau khi c\u00f3 k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea, k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3 v\u00e0 t\u00ednh gi\u00e1 tr\u1ecb h\u00e0ng \u0111\u00e3 xu\u1ea5t d\u00f9ng ho\u1eb7c xu\u1ea5t b\u00e1n trong k\u1ef3.<\/p>\n

    2.2. \u0110\u1eb7c \u0111i\u1ec3m c\u1ee7a ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3<\/h3>\n

    Trong ph\u01b0\u01a1ng ph\u00e1p n\u00e0y, doanh nghi\u1ec7p kh\u00f4ng theo d\u00f5i th\u01b0\u1eddng xuy\u00ean gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho xu\u1ea5t kho tr\u00ean c\u00e1c t\u00e0i kho\u1ea3n 152, 153, 156…<\/p>\n

    Thay v\u00e0o \u0111\u00f3, gi\u00e1 tr\u1ecb mua v\u00e0o trong k\u1ef3 \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p tr\u00ean TK 611 \u2013 Mua h\u00e0ng<\/strong>.<\/p>\n

    Cu\u1ed1i k\u1ef3, doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho th\u1ef1c t\u1ebf.<\/p>\n

    Th\u00f4ng qua s\u1ed1 li\u1ec7u t\u1ed3n \u0111\u1ea7u k\u1ef3, mua v\u00e0o trong k\u1ef3 v\u00e0 t\u1ed3n cu\u1ed1i k\u1ef3, k\u1ebf to\u00e1n x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u00e0ng xu\u1ea5t trong k\u1ef3.<\/p>\n

    C\u00f3 th\u1ec3 hi\u1ec3u \u0111\u01a1n gi\u1ea3n theo c\u00f4ng th\u1ee9c:<\/p>\n

    Gi\u00e1 tr\u1ecb h\u00e0ng xu\u1ea5t kho = Gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n \u0111\u1ea7u k\u1ef3 + Gi\u00e1 tr\u1ecb h\u00e0ng mua trong k\u1ef3 – Gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n cu\u1ed1i k\u1ef3<\/strong><\/p>\n

    Do \u0111\u00f3, k\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea cu\u1ed1i k\u1ef3 c\u00f3 vai tr\u00f2 r\u1ea5t quan tr\u1ecdng \u0111\u1ed1i v\u1edbi ph\u01b0\u01a1ng ph\u00e1p n\u00e0y.<\/p>\n

    2.3. V\u00ed d\u1ee5 h\u1ea1ch to\u00e1n theo ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3<\/h3>\n

    Gi\u1ea3 s\u1eed \u0111\u1ea7u k\u1ef3 doanh nghi\u1ec7p c\u00f3 h\u00e0ng h\u00f3a t\u1ed3n kho tr\u1ecb gi\u00e1 200 tri\u1ec7u \u0111\u1ed3ng<\/strong>.<\/p>\n

    Trong k\u1ef3, doanh nghi\u1ec7p mua th\u00eam h\u00e0ng h\u00f3a tr\u1ecb gi\u00e1 500 tri\u1ec7u \u0111\u1ed3ng<\/strong>.<\/p>\n

    Cu\u1ed1i k\u1ef3, doanh nghi\u1ec7p ki\u1ec3m k\u00ea v\u00e0 x\u00e1c \u0111\u1ecbnh h\u00e0ng t\u1ed3n kho c\u00f2n 150 tri\u1ec7u \u0111\u1ed3ng<\/strong>.<\/p>\n

    Khi \u0111\u00f3, gi\u00e1 tr\u1ecb h\u00e0ng xu\u1ea5t trong k\u1ef3 \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh:<\/p>\n

    200 tri\u1ec7u + 500 tri\u1ec7u – 150 tri\u1ec7u = 550 tri\u1ec7u \u0111\u1ed3ng.<\/strong><\/p>\n

    Nh\u01b0 v\u1eady, gi\u00e1 tr\u1ecb h\u00e0ng h\u00f3a \u0111\u00e3 xu\u1ea5t b\u00e1n ho\u1eb7c xu\u1ea5t s\u1eed d\u1ee5ng trong k\u1ef3 l\u00e0 550 tri\u1ec7u \u0111\u1ed3ng<\/strong>.<\/p>\n

    \u0110\u00e2y l\u00e0 \u0111i\u1ec3m kh\u00e1c bi\u1ec7t c\u01a1 b\u1ea3n so v\u1edbi ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean, trong \u0111\u00f3 gi\u00e1 tr\u1ecb h\u00e0ng xu\u1ea5t kho \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh v\u00e0 ghi nh\u1eadn theo t\u1eebng nghi\u1ec7p v\u1ee5 ph\u00e1t sinh.<\/p>\n

    2.4. Vai tr\u00f2 c\u1ee7a ki\u1ec3m k\u00ea cu\u1ed1i k\u1ef3<\/h3>\n

    Do kh\u00f4ng theo d\u00f5i li\u00ean t\u1ee5c h\u00e0ng xu\u1ea5t kho tr\u00ean t\u00e0i kho\u1ea3n h\u00e0ng t\u1ed3n kho, doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3 ph\u1ea3i \u0111\u1eb7c bi\u1ec7t ch\u00fa tr\u1ecdng c\u00f4ng t\u00e1c ki\u1ec3m k\u00ea.<\/p>\n

    Cu\u1ed1i k\u1ef3, doanh nghi\u1ec7p c\u1ea7n x\u00e1c \u0111\u1ecbnh ch\u00ednh x\u00e1c:<\/p>\n

      \n
    • S\u1ed1 l\u01b0\u1ee3ng h\u00e0ng t\u1ed3n kho th\u1ef1c t\u1ebf.<\/li>\n
    • Ch\u1ee7ng lo\u1ea1i h\u00e0ng t\u1ed3n kho.<\/li>\n
    • Gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho.<\/li>\n
    • H\u00e0ng b\u1ecb h\u01b0 h\u1ecfng, m\u1ea5t ph\u1ea9m ch\u1ea5t.<\/li>\n
    • H\u00e0ng th\u1eeba, thi\u1ebfu so v\u1edbi s\u1ed5 s\u00e1ch ho\u1eb7c ch\u1ee9ng t\u1eeb.<\/li>\n
    • H\u00e0ng t\u1ed3n kho thu\u1ed9c quy\u1ec1n s\u1edf h\u1eefu c\u1ee7a doanh nghi\u1ec7p.<\/li>\n<\/ul>\n

      K\u1ebft qu\u1ea3 ki\u1ec3m k\u00ea l\u00e0 c\u01a1 s\u1edf \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3 v\u00e0 t\u00ednh gi\u00e1 tr\u1ecb h\u00e0ng xu\u1ea5t trong k\u1ef3.<\/p>\n

      III. So s\u00e1nh 02 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho<\/h2>\n

      3.1. \u0110i\u1ec3m gi\u1ed1ng nhau<\/h3>\n

      C\u1ea3 hai ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ec1u nh\u1eb1m m\u1ee5c \u0111\u00edch x\u00e1c \u0111\u1ecbnh v\u00e0 ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho<\/strong> c\u1ee7a doanh nghi\u1ec7p.<\/p>\n

      Doanh nghi\u1ec7p v\u1eabn ph\u1ea3i th\u1ef1c hi\u1ec7n ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n v\u1edbi h\u00e0ng t\u1ed3n kho th\u1ef1c t\u1ebf. Vi\u1ec7c ki\u1ec3m k\u00ea gi\u00fap ph\u00e1t hi\u1ec7n h\u00e0ng th\u1eeba, thi\u1ebfu, h\u01b0 h\u1ecfng ho\u1eb7c m\u1ea5t ph\u1ea9m ch\u1ea5t.<\/p>\n

      C\u1ea3 hai ph\u01b0\u01a1ng ph\u00e1p \u0111\u1ec1u ph\u1ea3i tu\u00e2n th\u1ee7 c\u00e1c nguy\u00ean t\u1eafc k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho theo Th\u00f4ng t\u01b0 133.<\/p>\n

      3.2. \u0110i\u1ec3m kh\u00e1c nhau<\/h3>\n
      \n
      \n\n\n\n\n\n\n\n\n\n\n
      Ti\u00eau ch\u00ed<\/th>\nK\u00ea khai th\u01b0\u1eddng xuy\u00ean<\/th>\nKi\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3<\/th>\n<\/tr>\n<\/thead>\n
      Theo d\u00f5i nh\u1eadp, xu\u1ea5t, t\u1ed3n<\/td>\nTh\u01b0\u1eddng xuy\u00ean<\/td>\nCh\u1ee7 y\u1ebfu x\u00e1c \u0111\u1ecbnh v\u00e0o cu\u1ed1i k\u1ef3<\/td>\n<\/tr>\n
      T\u00e0i kho\u1ea3n mua h\u00e0ng<\/td>\nKh\u00f4ng s\u1eed d\u1ee5ng TK 611 cho ho\u1ea1t \u0111\u1ed9ng mua h\u00e0ng th\u00f4ng th\u01b0\u1eddng<\/td>\nS\u1eed d\u1ee5ng TK 611<\/td>\n<\/tr>\n
      X\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb xu\u1ea5t kho<\/td>\nTheo t\u1eebng l\u1ea7n xu\u1ea5t<\/td>\nX\u00e1c \u0111\u1ecbnh v\u00e0o cu\u1ed1i k\u1ef3<\/td>\n<\/tr>\n
      Ki\u1ec3m k\u00ea cu\u1ed1i k\u1ef3<\/td>\nC\u00f3 \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu<\/td>\nR\u1ea5t quan tr\u1ecdng \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh t\u1ed3n kho<\/td>\n<\/tr>\n
      Theo d\u00f5i t\u1ed3n kho<\/td>\nLi\u00ean t\u1ee5c tr\u00ean s\u1ed5 k\u1ebf to\u00e1n<\/td>\nX\u00e1c \u0111\u1ecbnh d\u1ef1a tr\u00ean ki\u1ec3m k\u00ea<\/td>\n<\/tr>\n
      Ph\u00f9 h\u1ee3p<\/td>\nDoanh nghi\u1ec7p c\u00f3 ho\u1ea1t \u0111\u1ed9ng nh\u1eadp xu\u1ea5t th\u01b0\u1eddng xuy\u00ean<\/td>\nDoanh nghi\u1ec7p c\u00f3 quy m\u00f4, \u0111\u1eb7c \u0111i\u1ec3m ph\u00f9 h\u1ee3p v\u1edbi ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n

      V\u00ec v\u1eady, doanh nghi\u1ec7p kh\u00f4ng n\u00ean ch\u1ec9 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p d\u1ef1a tr\u00ean s\u1ef1 \u0111\u01a1n gi\u1ea3n trong h\u1ea1ch to\u00e1n. C\u1ea7n xem x\u00e9t c\u1ea3 quy m\u00f4 h\u00e0ng t\u1ed3n kho, s\u1ed1 l\u01b0\u1ee3ng giao d\u1ecbch v\u00e0 nhu c\u1ea7u qu\u1ea3n tr\u1ecb.<\/p>\n

      IV. Doanh nghi\u1ec7p n\u00ean ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p n\u00e0o?<\/h2>\n

      4.1. Doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i n\u00ean c\u00e2n nh\u1eafc k\u00ea khai th\u01b0\u1eddng xuy\u00ean<\/h3>\n

      Doanh nghi\u1ec7p th\u01b0\u01a1ng m\u1ea1i th\u01b0\u1eddng xuy\u00ean mua v\u00e0 b\u00e1n h\u00e0ng h\u00f3a n\u00ean c\u00e2n nh\u1eafc ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean.<\/p>\n

      Ph\u01b0\u01a1ng ph\u00e1p n\u00e0y gi\u00fap doanh nghi\u1ec7p theo d\u00f5i \u0111\u01b0\u1ee3c l\u01b0\u1ee3ng h\u00e0ng h\u00f3a c\u00f2n l\u1ea1i sau t\u1eebng giao d\u1ecbch.<\/p>\n

      \u0110\u1eb7c bi\u1ec7t, doanh nghi\u1ec7p kinh doanh nhi\u1ec1u m\u00e3 h\u00e0ng c\u00f3 th\u1ec3 d\u1ec5 d\u00e0ng ki\u1ec3m so\u00e1t t\u00ecnh tr\u1ea1ng t\u1ed3n kho v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 v\u1ed1n.<\/p>\n

      V\u00ed d\u1ee5, m\u1ed9t c\u1eeda h\u00e0ng b\u00e1n h\u00e0ng \u0111i\u1ec7n t\u1eed c\u00f3 h\u00e0ng tr\u0103m m\u00e3 s\u1ea3n ph\u1ea9m. N\u1ebfu m\u1ed7i ng\u00e0y \u0111\u1ec1u ph\u00e1t sinh nhi\u1ec1u giao d\u1ecbch mua b\u00e1n th\u00ec vi\u1ec7c theo d\u00f5i th\u01b0\u1eddng xuy\u00ean s\u1ebd thu\u1eadn ti\u1ec7n h\u01a1n.<\/p>\n

      4.2. Doanh nghi\u1ec7p c\u00f3 giao d\u1ecbch \u00edt c\u00f3 th\u1ec3 c\u00e2n nh\u1eafc ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3<\/h3>\n

      Ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3 c\u00f3 th\u1ec3 ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p c\u00f3 s\u1ed1 l\u01b0\u1ee3ng giao d\u1ecbch h\u00e0ng t\u1ed3n kho kh\u00f4ng qu\u00e1 l\u1edbn v\u00e0 kh\u00f4ng y\u00eau c\u1ea7u theo d\u00f5i li\u00ean t\u1ee5c t\u1eebng l\u1ea7n nh\u1eadp xu\u1ea5t.<\/p>\n

      Tuy nhi\u00ean, doanh nghi\u1ec7p ph\u1ea3i t\u1ed5 ch\u1ee9c ki\u1ec3m k\u00ea \u0111\u1ea7y \u0111\u1ee7 v\u00e0o cu\u1ed1i k\u1ef3.<\/p>\n

      N\u1ebfu c\u00f4ng t\u00e1c ki\u1ec3m k\u00ea kh\u00f4ng ch\u00ednh x\u00e1c, gi\u00e1 tr\u1ecb h\u00e0ng xu\u1ea5t kho v\u00e0 h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3 c\u0169ng c\u00f3 th\u1ec3 b\u1ecb sai l\u1ec7ch.<\/p>\n

      4.3. Doanh nghi\u1ec7p c\u1ea7n l\u1ef1a ch\u1ecdn nh\u1ea5t qu\u00e1n<\/h3>\n

      Khi \u0111\u00e3 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho, doanh nghi\u1ec7p c\u1ea7n \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n theo quy \u0111\u1ecbnh.<\/p>\n

      Doanh nghi\u1ec7p kh\u00f4ng n\u00ean t\u00f9y \u00fd thay \u0111\u1ed5i ph\u01b0\u01a1ng ph\u00e1p gi\u1eefa c\u00e1c k\u1ef3 ch\u1ec9 \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u h\u00e0ng t\u1ed3n kho ho\u1eb7c gi\u00e1 v\u1ed1n.<\/p>\n

      N\u1ebfu c\u00f3 nhu c\u1ea7u thay \u0111\u1ed5i ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n ho\u1eb7c ph\u01b0\u01a1ng ph\u00e1p \u00e1p d\u1ee5ng, doanh nghi\u1ec7p c\u1ea7n ki\u1ec3m tra \u0111i\u1ec1u ki\u1ec7n v\u00e0 th\u1ef1c hi\u1ec7n theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n

      V. M\u1ed9t s\u1ed1 l\u01b0u \u00fd khi k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho theo Th\u00f4ng t\u01b0 133<\/h2>\n

      5.1. Ph\u1ea3i ki\u1ec3m so\u00e1t ch\u1ee9ng t\u1eeb nh\u1eadp xu\u1ea5t kho<\/h3>\n

      D\u00f9 \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p n\u00e0o, doanh nghi\u1ec7p v\u1eabn c\u1ea7n x\u00e2y d\u1ef1ng quy tr\u00ecnh qu\u1ea3n l\u00fd ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7.<\/p>\n

      C\u00e1c nghi\u1ec7p v\u1ee5 nh\u1eadp kho, xu\u1ea5t kho, chuy\u1ec3n kho, tr\u1ea3 h\u00e0ng ho\u1eb7c ki\u1ec3m k\u00ea ph\u1ea3i c\u00f3 c\u0103n c\u1ee9 ph\u00f9 h\u1ee3p.<\/p>\n

      K\u1ebf to\u00e1n c\u1ea7n \u0111\u1ed1i chi\u1ebfu gi\u1eefa ch\u1ee9ng t\u1eeb kho, s\u1ed5 k\u1ebf to\u00e1n v\u00e0 s\u1ed1 li\u1ec7u th\u1ef1c t\u1ebf.<\/p>\n

      5.2. Ph\u1ea3i ki\u1ec3m k\u00ea h\u00e0ng t\u1ed3n kho<\/h3>\n

      Kh\u00f4ng n\u00ean hi\u1ec3u r\u1eb1ng \u00e1p d\u1ee5ng k\u00ea khai th\u01b0\u1eddng xuy\u00ean th\u00ec kh\u00f4ng c\u1ea7n ki\u1ec3m k\u00ea.<\/p>\n

      K\u00ea khai th\u01b0\u1eddng xuy\u00ean gi\u00fap theo d\u00f5i s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 s\u00e1ch li\u00ean t\u1ee5c. Tuy nhi\u00ean, doanh nghi\u1ec7p v\u1eabn c\u1ea7n ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf \u0111\u1ec3 \u0111\u1ed1i chi\u1ebfu v\u00e0 ph\u00e1t hi\u1ec7n ch\u00eanh l\u1ec7ch.<\/p>\n

      \u0110\u1ed1i v\u1edbi ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3, vi\u1ec7c ki\u1ec3m k\u00ea cu\u1ed1i k\u1ef3 c\u00e0ng quan tr\u1ecdng v\u00ec \u0111\u00e2y l\u00e0 c\u01a1 s\u1edf tr\u1ef1c ti\u1ebfp \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3.<\/p>\n

      5.3. C\u1ea7n x\u1eed l\u00fd ch\u00eanh l\u1ec7ch sau ki\u1ec3m k\u00ea<\/h3>\n

      N\u1ebfu s\u1ed1 l\u01b0\u1ee3ng th\u1ef1c t\u1ebf kh\u00e1c v\u1edbi s\u1ed1 li\u1ec7u tr\u00ean s\u1ed5 s\u00e1ch, k\u1ebf to\u00e1n c\u1ea7n x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n.<\/p>\n

      H\u00e0ng thi\u1ebfu c\u00f3 th\u1ec3 xu\u1ea5t ph\u00e1t t\u1eeb th\u1ea5t tho\u00e1t, hao h\u1ee5t, nh\u1ea7m l\u1eabn khi nh\u1eadp xu\u1ea5t ho\u1eb7c c\u00e1c nguy\u00ean nh\u00e2n kh\u00e1c.<\/p>\n

      H\u00e0ng th\u1eeba c\u0169ng c\u1ea7n \u0111\u01b0\u1ee3c ki\u1ec3m tra v\u00e0 x\u00e1c \u0111\u1ecbnh nguy\u00ean nh\u00e2n tr\u01b0\u1edbc khi ghi nh\u1eadn k\u1ebf to\u00e1n.<\/p>\n

      Doanh nghi\u1ec7p kh\u00f4ng n\u00ean t\u1ef1 \u00fd \u0111i\u1ec1u ch\u1ec9nh s\u1ed1 li\u1ec7u t\u1ed3n kho m\u00e0 kh\u00f4ng c\u00f3 h\u1ed3 s\u01a1 ki\u1ec3m k\u00ea v\u00e0 c\u0103n c\u1ee9 gi\u1ea3i tr\u00ecnh.<\/p>\n

      VI. K\u1ebft lu\u1eadn<\/h2>\n

      Theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC<\/strong>, doanh nghi\u1ec7p nh\u1ecf v\u00e0 v\u1eeba c\u00f3 th\u1ec3 l\u1ef1a ch\u1ecdn m\u1ed9t trong 02 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n h\u00e0ng t\u1ed3n kho<\/strong>, g\u1ed3m ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean<\/strong> v\u00e0 ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3<\/strong>.<\/p>\n

      Ph\u01b0\u01a1ng ph\u00e1p k\u00ea khai th\u01b0\u1eddng xuy\u00ean<\/strong> theo d\u00f5i li\u00ean t\u1ee5c t\u00ecnh h\u00ecnh nh\u1eadp, xu\u1ea5t v\u00e0 t\u1ed3n kho. \u0110\u00e2y l\u00e0 ph\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p v\u1edbi doanh nghi\u1ec7p c\u00f3 nhi\u1ec1u giao d\u1ecbch h\u00e0ng h\u00f3a v\u00e0 c\u1ea7n qu\u1ea3n l\u00fd t\u1ed3n kho th\u01b0\u1eddng xuy\u00ean.<\/p>\n

      Trong khi \u0111\u00f3, ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3<\/strong> t\u1eadp trung ph\u1ea3n \u00e1nh gi\u00e1 tr\u1ecb mua h\u00e0ng trong k\u1ef3 tr\u00ean TK 611 v\u00e0 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho cu\u1ed1i k\u1ef3 th\u00f4ng qua ki\u1ec3m k\u00ea th\u1ef1c t\u1ebf. TK 611 ch\u1ec9 \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng khi doanh nghi\u1ec7p \u00e1p d\u1ee5ng ph\u01b0\u01a1ng ph\u00e1p ki\u1ec3m k\u00ea \u0111\u1ecbnh k\u1ef3.<\/p>\n

      Doanh nghi\u1ec7p c\u1ea7n c\u0103n c\u1ee9 v\u00e0o \u0111\u1eb7c \u0111i\u1ec3m kinh doanh, s\u1ed1 l\u01b0\u1ee3ng giao d\u1ecbch v\u00e0 y\u00eau c\u1ea7u qu\u1ea3n l\u00fd \u0111\u1ec3 l\u1ef1a ch\u1ecdn ph\u01b0\u01a1ng ph\u00e1p ph\u00f9 h\u1ee3p. Quan tr\u1ecdng nh\u1ea5t l\u00e0 ph\u1ea3i \u00e1p d\u1ee5ng nh\u1ea5t qu\u00e1n, ki\u1ec3m so\u00e1t ch\u1ee9ng t\u1eeb \u0111\u1ea7y \u0111\u1ee7 v\u00e0 th\u01b0\u1eddng xuy\u00ean \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n v\u1edbi h\u00e0ng t\u1ed3n kho th\u1ef1c t\u1ebf.<\/p>","protected":false},"excerpt":{"rendered":"

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