Kế toán bán hàng và xác định kết quả kinh doanh tại công ty TNHH Tân Tiến

Kế toán bán hàng và xác định kết quả kinh doanh

1  1.    !"#$%&' ()*+,-.)/ *+.012"*+34 /.567289:);.<+ =7);/93>3+"*+72?< ):9@"7-7=+ @AB.BCD.2"7(:EF BCD7G".2HB+)./3I=@)B +.2*+2=+E=79*+" .J*+K7K43"ELM(=@9 $"-*2A2*+BF") N8O2=7"PDB.  -').).M(3B<."JQ:=@ )B+.2"B=7R9D39 2< =N-"=7-7).3* 2.*<..,E=792C 7:3..8?*.+0.* D=7);.F"9*+S<.".,E =79?5(=N")./F/): *+").O.+**+ @?);9C"C$N.T !"#$% &'(%)*+,)-./)01 2. 23245627 2.1. 8")9')9:' 2.1.1. 8")9'"' C(<..,E=79/U*+ VV B <MC(<7B.J*+. 8*.B=79 2.1.2. 8")9'"8; W U80);)<..,E=79 *+ W @/<..,E=79U* + VV B  W XBF@@9*+",Y"7. <+.B=79*+ 2.2. ,<=))9:' S*TU*+ VV B  2 LT3)AKZ[\[KZ[\Z 2.3. >?@)9:' W X83)T!-+3)(-AM"<M 5U*+ VV B - W X8BF3)TX8]): KK@@9*+ A6 456B 5CD6 1.1. 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"C a v v $8 a  ^ C a b a C9< a  _  _ B a 9 ^  ^  ^ C a  _ 9C ^  c  ^ C ^ * ^ + _ C a  a  1.2.1.2. O)#);<)Z*+' 18 ^ , a  ^ $ a  ^ 8 ^ )+ a  `  a  `  c K ^ $ c 8 ^ 1 a  _ 9 ^ 8 ^ , a  ^ <8 `   ` B ^  c 9C ^ 8 a <CK ^ <C ` 9 ^  _  ` p a  ^ <K _  a  ^ 8 ^ )+ a  `  a  `  c K ^ $ c  _  a  ` C a B a 8 ^ "C a B a  a " `  a  _ < a  _  a  ^  _ < a < ^  ` ) ^  S _  a "9 ^  ^ 8 ^ * ` C ` * ` )B a + _  a "9 ^  ^  a *8 ^ b _ C ^ * `  a 8 ^ ) _ * ^ 9 ^  ^  9 L8 ^  _ +98 ^ , a  ^ <K _  a  ^ 8 ^ )+ a  `  _  a "9 ^  ^ B ^ C _ C _ b `  a  ` C _  K ^ 88C _  ` CK ^ CS*, a  ^ 8 ^  a  ^ 8 ^ )+ a  `  _  a "9 ^  ^ B ^ C _ b _ 98 ^ , a   ^ <K _  a  ^ 8 ^ )+ a  `  _  a "9 ^  ^ $* ` "C _ b `  a  ` C _ K ^ 88C _  ` CK ^ C 1<.:4L6&wT - 1&+O).):FQ)=+0?7G'.2L - 1*5Q?=+=7);.2L0?.2'=+.2 - 1:,E83QQ 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U77A97:/C 2"7-8/"7.<:,E T -172=+=7);.*<3*7-8/"7.< -U7-8/"7.<3.<f77<7992)& -X7x:4.28<. U,E=7<.T S=7<.1v3UXhV"UXj!1 d)&OA/y<.W.<WB<M3 .Fe .< 1 M9U77 ,-G" <.y<WA9W Hh7#" O.$=+Ev v 7 d9De 9 1.3. ">?@f6)=PI'g;H 1.3.1. >?@@hh X8.+9C7+)..2@,-vE.,-:F$)O 4F)O+"E.4u:7E/@:F?)O  X8.+2).u=7F83:); ++"2/).3):F.7 <@7K<7.3- 1.3.2. >?@@h X8.+9C7+)..2.-u:,-R9D12"E.,-: F$-4F2+"E.4:F$4z- X8.+o29DL:9$9x:8A)O 1.3.3. >?@@S&'/)+&'.N !.8K($E.4Of.E.fF<@=B8E.2# 2"FE.,-<])-+3):.,-B8E<@=B8E<@=B:F$ A)O.@<@=B=+)C.8E<@=Bo:F)O)J3@N).<@=B =+3 {T87"9| :T*u94.370*.*7EL@@<. G 1.3.4. >?@@)E"#f"*+ H:R9DL:9=7);.2$A)*.V.,-)*..@)-+8 )*.2FX8.+R9D?)/.2E"L,+C7}&"-): 10 {T9|9D*"F<I:9"FE,-83F,XI: 92E.4)"8".4F82$9xA)/ :T*I:92)/7G.2D,- 1.4. ">?:"H !.(9+=+0?.2..:'=+3):.2C D V/<.298/2=8(T<<*.<)~V.2< <*.<)~2$8( 1.4.1. P) i)'- h a <*) _ 8 a < a  _  a 8 ^ "* `  a C a  a K _  ^ b a C a  ^ +C ` < a K ^ C9 _  ` ,B a  {C ` T8 _ * _ * a " a C _ C ^ C ` B ` + _ =+ ` * a  _ BC ^ = ` 9 8 ^ C ` Tb a )8 a "K+8 a  ^ "9 _  _  a  U a b _  a < a <* ` +C a T 1.4.1.1. >?:""'.;&'+% $8(.+".2:4A,-<X8(<.=2@( T - V@(.T$@(.+<Cu./<C<'E9<C6$: 4L).9<C<=+E - V@(+.T<C<u+.<C'E9<C=+E 1.4.1.2. >?:""'.;j . .7ƒ1<.<„"T : Sw\ : Sw U2 SwnZ K/C ghi giảm doanh thu vào cuối kỳ Doanh thu bán hàng theo giá bán không chịu thuế GTGT TK 111, 112, 131 TK 152, 153,. khấu trừ nếu có TK 334 TK 911 K/C doanh thu thuần về tiêu thụ hàng hóa Thanh toán tiền lương với CNV bằng sản phẩm, hàng hóa TK 521, 531, 532 TK 511, 512