{"id":8613,"date":"2023-10-17T21:15:27","date_gmt":"2023-10-17T14:15:27","guid":{"rendered":"https:\/\/arito.vn\/?p=8613"},"modified":"2024-10-05T11:16:01","modified_gmt":"2024-10-05T04:16:01","slug":"quy-trinh-hach-toan-ke-toan-xay-dung-cong-trinh","status":"publish","type":"post","link":"https:\/\/arito.vn\/en\/quy-trinh-hach-toan-ke-toan-xay-dung-cong-trinh\/","title":{"rendered":"Quy tr\u00ecnh h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh"},"content":{"rendered":"
Quy tr\u00ecnh h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh<\/p>\n
H\u1ea1ch to\u00e1n k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh c\u00f3 kh\u00e1 nhi\u1ec1u \u0111\u1ea7u m\u1ee5c c\u00f4ng vi\u1ec7c li\u00ean quan v\u00e0 th\u01b0\u1eddng ph\u1ee9c t\u1ea1p h\u01a1n c\u00e1c l\u0129nh v\u1ef1c kh\u00e1c nh\u01b0 v\u1ec1 th\u01b0\u01a1ng m\u1ea1i ho\u1eb7c d\u1ecbch v\u1ee5.<\/p>\n
\u0110\u1ec3 n\u1eafm \u0111\u01b0\u1ee3c c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh khi h\u1ea1ch to\u00e1n k\u1ebf t\u1eeb khi quy\u1ebft to\u00e1n thu\u1ebf<\/a><\/strong> ng\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng v\u00e0o trong c\u00f4ng vi\u1ec7c th\u1ef1c t\u1ebf \u0111\u00fang v\u00e0 ch\u00ednh x\u00e1c, h\u00e3y c\u00f9ng Safebooks t\u00ecm hi\u1ec3u v\u1ec1 c\u00e1c nghi\u1ec7p v\u1ee5 n\u00e0y.<\/p>\n Theo Lu\u1eadt Minh Khu\u00ea<\/a>, \u201cChi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp l\u00e0 chi ph\u00ed nguy\u00ean, v\u1eadt li\u1ec7u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng tr\u1ef1c ti\u1ebfp cho qu\u00e1 tr\u00ecnh s\u1ea3n xu\u1ea5t (x\u00e2y l\u1eafp) x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c v\u1edbi \u0111\u01a1n v\u1ecb s\u1ea3n xu\u1ea5t.\u201d<\/p>\n H\u1ea1ch to\u00e1n TK 621 (TK chi ph\u00ed NVL tr\u1ef1c ti\u1ebfp) – \u0110\u01b0\u1ee3c s\u1eed d\u1ee5ng v\u1edbi m\u1ee5c \u0111\u00edch ph\u1ea3n \u00e1nh chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u v\u00e0 chi ph\u00ed x\u00e2y l\u1eafp d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t c\u1ee7a doanh nghi\u1ec7p x\u00e2y l\u1eafp, khi h\u1ea1ch to\u00e1n chi ph\u00ed x\u00e2y d\u1ef1ng nh\u01b0 sau:<\/p>\n B\u00ean N\u1ee3:<\/strong><\/p>\n Ghi tr\u1ecb gi\u00e1 th\u1ef1c c\u1ee7a nguy\u00ean v\u1eadt li\u1ec7u, xu\u1ea5t d\u00f9ng cho ho\u1ea1t \u0111\u1ed9ng s\u1ea3n xu\u1ea5t v\u00e0 x\u00e2y d\u1ef1ng v\u00e0 s\u1ea3n xu\u1ea5t c\u00f4ng nghi\u1ec7p t\u1ea1i k\u1ef3 h\u1ea1ch t\u00ednh \u1edf t\u1edd khai quy\u1ebft to\u00e1n.<\/p>\n B\u00ean C\u00f3:<\/strong><\/p>\n K\u1ebf to\u00e1n h\u1ea1ch to\u00e1n tr\u1ecb gi\u00e1 nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp, m\u00e0 s\u1eed d\u1ee5ng kh\u00f4ng h\u1ebft s\u1ebd \u0111\u01b0\u1ee3c nh\u1eadp v\u00e0o kho.<\/p>\n K\u1ebf to\u00e1n ph\u1ea3i k\u1ebft chuy\u1ec3n ho\u1eb7c ph\u00e2n b\u1ed5 to\u00e0n b\u1ed9 gi\u00e1 tr\u1ecb nguy\u00ean v\u1eadt li\u1ec7u \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng th\u1ef1c t\u1ebf trong k\u1ef3 s\u1ea3n xu\u1ea5t v\u00e0o TK 154 (chi ph\u00ed s\u1ea3n ph\u1ea9m d\u1edf dang, chi ti\u1ebft \u0111\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y l\u1eafp v\u00e0 s\u1ea3n ph\u1ea9m ph\u1ea9m, d\u1ecbch v\u1ee5 \u2026)<\/p>\n \u0110\u1ec3 h\u1ea1ch to\u00e1n khi xu\u1ea5t NVL, \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n nh\u01b0 sau:<\/p>\n Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp cho c\u00f4ng tr\u00ecnh<\/p>\nNh\u1eefng th\u00f4ng tin quan tr\u1ecdng:<\/h2>\n
\n
<\/p>\n
Quy tr\u00ecnh h\u1ea1ch to\u00e1n k\u1ebf to\u00e1n c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng<\/h2>\n
Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp cho c\u00f4ng tr\u00ecnh<\/h3>\n
H\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n s\u1eed d\u1ee5ng cho chi ph\u00ed NVL tr\u1ef1c ti\u1ebfp<\/h4>\n
Quy tr\u00ecnh h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n<\/h4>\n
\n
\n H\u1ea1ch to\u00e1n khi xu\u1ea5t NVL, \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n nh\u01b0 sau<\/td>\n N\u1ee3 TK 621 \u2013 Chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp.
\nC\u00f3 TK 152: Mua NVL kh\u00f4ng qua nh\u1eadp kho v\u00e0 doanh nghi\u1ec7p x\u00e2y d\u1ef1ng t\u00ednh thu\u1ebf \u00e1p d\u1ee5ng cho ph\u01b0\u01a1ng ph\u00e1p t\u00ednh thu\u1ebf GTGT b\u1eb1ng ph\u01b0\u01a1ng ph\u00e1p kh\u1ea5u tr\u1eeb h\u1ea1ch to\u00e1n c\u00e1c chi ph\u00ed:
\nN\u1ee3 TK 621 (Gi\u00e1 ch\u01b0a bao g\u1ed3m thu\u1ebf GTGT)
\nN\u1ee3 TK 133 (1331) ( Thu\u1ebf GTGT \u0111\u1ea7u v\u00e0o \u0111\u01b0\u1ee3c kh\u1ea5u tr\u1eeb)
\nC\u00f3 TK 111, 112, 331\u2026<\/td>\n<\/tr>\n\n N\u1ebfu k\u1ebf to\u00e1n mua nguy\u00ean v\u1eadt li\u1ec7u s\u1eed d\u1ee5ng cho thi c\u00f4ng t\u00ednh thu\u1ebf GTGT theo ph\u01b0\u01a1ng ph\u00e1p tr\u1ef1c ti\u1ebfp hay kh\u00f4ng ph\u1ea3i tr\u01b0\u1eddng h\u1ee3p ch\u1ecbu thu\u1ebf GTGT ghi:<\/td>\n N\u1ee3 TK 621 \u2013 (Gi\u00e1 \u0111\u00e3 \u00e1p thu\u1ebf GTGT)
\nC\u00f3 TK 111, 112, 331\u2026<\/td>\n<\/tr>\n\n H\u1ea1ch to\u00e1n chi ph\u00ed x\u00e2y d\u1ef1ng trong tr\u01b0\u1eddng h\u1ee3p doanh nghi\u1ec7p x\u00e2y d\u1ef1ng ph\u1ea3i t\u1ea1m \u1ee9ng c\u00e1c chi ph\u00ed h\u1ea1ch to\u00e1n n\u1ed9i b\u1ed9, \u0111\u01a1n v\u1ecb nh\u1eadn kho\u00e1n<\/td>\n – Tr\u01b0\u1eddng h\u1ee3p t\u1ea1m \u1ee9ng s\u1ebd ghi:
\nN\u1ee3 TK 141 (1413) \u2013 (Kho\u1ea3n t\u1ea1m \u1ee9ng v\u1ec1 chi ph\u00ed x\u00e2y d\u1ef1ng n\u1ed9i b\u1ed9)
\nC\u00f3 TK 111, 112, 152 \u2026
\n– Tr\u01b0\u1eddng h\u1ee3p b\u1ea3n quy\u1ebft to\u00e1n v\u00e0 t\u1ea1m \u1ee9ng v\u1edbi gi\u00e1 tr\u1ecb kh\u1ed1i l\u01b0\u1ee3ng x\u00e2y d\u1ef1ng \u0111\u00e3 ho\u00e0n th\u00e0nh, b\u00e0n giao v\u00e0 \u0111\u01b0\u1ee3c duy\u1ec7t nh\u01b0 sau:
\nN\u1ee3 TK 621 \u2013 (h\u1ea1ch to\u00e1n chi ph\u00ed NVL tr\u1ef1c ti\u1ebfp)
\nN\u1ee3 TK 133 (N\u1ebfu c\u00f3)
\nC\u00f3 TK 141 (1413)
\nTrong tr\u01b0\u1eddng h\u1ee3p s\u1ed1 nguy\u00ean v\u1eadt li\u1ec7u \u0111\u00e3 xu\u1ea5t ra kh\u00f4ng s\u1eed d\u1ee5ng h\u1ebft v\u00e0o h\u1ea1ch to\u00e1n nh\u01b0 sau:
\nN\u1ee3 TK 152
\nC\u00f3 TK 621<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/p>\n