chi phi nu heng ph6t sinh trong ki
Tri gi6 c'la
Tri sr6 nla hing hien cdtr cu6i ki vn hary bdn x6c dlnh ti€u thu hong Id
Truans Dai Hoc Tri Vinh
r33 Ph@ng phdp bot 36 .gti€p n chn ytu
156 (1s62)
(4)
Giii abich sod6:
l. chi phi vin chuye4 b6c dd
2. Chi phi tldo hiam. bao quan, fan lhuc kho bai 3. Chi phl bao bi hen chuyan
4. Chi phi klac( gi.o dich, n6i sidi,hoa hdng cdng idc chi phi cna nlar vier 5. C!6i ki, ti.h torn lhAn b6 chi phi nua da dih rd ei6 v,in hang nir brn
I 1 t , 1 1 2 , L 4 l , 3 l l 632
1 t 1 , t1 2 , 3 3 t
l t I , t 1 2 , t 4 l
t 5 3 , 1 4 2 1
I.4 T.i ToiN QUi TPJNH BAN HiNG r.4.r Khni li€m
B6n hnns ld giai doen cu6i cung trong qud lrinh luu chuy€n hdng hoi cu kinh
Phuog phdp l@ chuy€n hing bod ken thi idnng blo g6m ban bu6n( bu6n bin qua kho kh6ns qua kho, bn6n bin van chnyii lbing c6 hoic kl6ng thm gia ihalh roijn) \d ban le( bijn li rhu riin rjr rrung. rhu riin truc ri.;p. bdn lC r.d gdp. rl gni dqi li bdn)
MIc dn hdng hod duqc Im .buyen rheo nhieu hinn lhtc lhac au nnhg hmg ho! chi duqc x6c dinh lA ey 1hI vn donh thu bnn hdng duqc ghi nl4n kli ddng ihdi thoe nan nam diau ki€n theo VAS L4:
. Doml nhiep da chuyen giao phin ldi rii ro vi lqi ich gin lidn vrt quy6n sd hiu stu phin hotc hang hon clo neudi nua.
. Doanl nChigp kn6ng cdn nan gia quyen qunn I hang ho6 nhu ngudi sd hnu hing hoA hoac nguid ki6m so61 hmg hoi.
. Dodh thu duqc xay dlmg tudg d6i chic chin
. Do&h netiip dd rtr dudc 'oac.c rl'u duoc oi icl kin} Id tu giao dicl bnn
. X6c dinh dusc chi phi c6 li€n que d6n lqi ich b6n hing
T6n lqi thdi diam x6c dinh tieu thu In khi ben b6n mal quran sd hnu hing hoA ddng thdi duqc quyan sd hia va k]loin dan ttu bln hing hoic kho{n nq phai ihu dtqc quyan sd hnu vA kljoan dan rhu b6n hing hoilc kl)oan nq phai thu d6i vdi
1.4.2 C6c pl'Ms lhrfc bnn hi,ng
a) K6 loAn nghiep \1t buon b6n hAne ho6
B6d bu6n hing hoi li phumg thtc b,in hing cho cac dm vi thuos 6?i, cdc dooh nhiep sdn xu6l... tle drrc lien bnn ra cua sia cons, ch€ biAn b{n r.. Eic diam.ia hdng hod biin bu6n li hdns vin cd. .im ko.g linh vuc lu th6ng
TruamS Dai Hoc Tm Vinn
chra di lao rnl vrrc ti€n dnn!. tlidg rhrihg dllqc bin ths 16 honc bdn vdi sii luqng !&. Ln chtryen hing ho6 bu6n'bnn qua 2 phuog thtc:
. Ban hdng qua klo
Hsg hod duqc mua vd du tn 1ru@ lrong kho, slu d6 moi xuel n b6ir. C6 2 hinh
Ban hang iii kho: ngudi mla nlAn hi.g hvc li€p Qi dm vi bdn htng xuii kho giao cho ngda,i mna- Khi ben b6n xuit hoe don lhi ehi nhen domh thu.
Ciao hnng $eo hinh lhtc chuydn hingr bOn bir xuAt kho g0'i hAne va giao lqi dia dien quy dinl trcng bqp ddng cho ben hua. (l)i rult hing bin, kt io6n \dr ho6 dm VAT. kni ri9( gioo nl tl lir rhuc. ben mua ch;p nhin \d ki hoa dm thi doeh thu duqc ghi nhin
. Ban bu6n kn6ng qu. lno( bin bu6n vin chuyljn rhins)
HnnB hon duqc muadi bdn lain8a, Ta \h6ngphaiquo rhr: luc nhip yuit $ocrla
C6 2 lhuoe lhfc lhanh lodn:
+ Dodrh nghiep cd lhan gi. ihMh to6n, ltuihg hqp ndy doann nghi€p phAi i6 chi. qud hinh nud bang, b:in hug, c6 ttanh torn tian hans cho nsuat c@s c6p vd fiu tian heng cnd n8ti'i dua.
+ Doan! nChiep kl'6ng lhan gia thanh ioin, dd vi thuc hien hoil dong ndi gid trung gia vn humg hoa hing.
. Biin hinC iheo phumc lhtc siao hiog dt li ki gni bin dnng gi6 huog hoa hdng.
Theo phudg tbic niLy, doang nghiCp se xuit hiog ki gni cho qic .lai li dA guibdn. D{ili bdn diDs eid doanh nghkp da eico \a hude hoJ h6ne dail. D{i li pbdi nop thua CTCT d6i vdi lian hoa hing llu duqc $ hoqt dong dli li. Chn htug chiu toAn bO thu6 GTCT cna bing licu rhu, kloid hod hdng cna dai li duqc h4ch toin vno chi phib6n hdng. qr lhol
Doah nshiCp siao hdns cho rlai li: Khi xuil hdos cho co sd nhan hi ldn d ? i l i d r i d c h v i s t d u n s ! h * u r r l h o " i e n h o d d o v i n c h u J C n n d i b i
Hoc Trn Vinh
Dni I kni bdn hene sa lip hoi dm cTcT cia cq sd dai li. Dinh kl llp bi.s k€ hadg ho6 ra btn( iheo mdu i6 O2l cTCl gni cho donh nshiep dd doan! nghi€p hp ho6 dd GTCT cho hiLng hoA thvc d de tieu rhn.
b)K6 ban bin E hiLns hod
. Bdn hing thu dan lap lrung
Tro.g phu@e thic ndy, nhan li€n bin hdoe lhu tian do nhin vien khic tldn nhAn.
hi0s phu tdch !i6c quan fi hdng€iao
Cu6i ngny hodc cuiji ca, nhan vien thu tian hp phi6u n6p !an, nnan vien b,6n hins hp phi6 bdo cao bdn hAng. Thuc hien d6i chiau eina bdo c6o bdn hA.s vd gi6y nop dan va sau d6 chuyan d€n phd'ns ka todn dd shi sd.
. B6n heng vd thu tian iruc ti6p
Th€o phu@g lhic niy nhan vi€n b6n hing ki€n ludn viec thu tian, thich hqp vd quy m6 b,in ld nhi.
CuOi ngdy, cu6i c., dinl ki I6p bdo c6o bin hins !n lip phiau np6p5 iian chuydn v€ phdns kE to6n.
1.4.3 Cb'idg ft sn d'lng
Phi€u xuat nl'ap kho hlng hoi
Phi6u chi ti€n, btne lhanh toitn tsn rins
Bing linh kHu hao TSCD, bmg phan b6 c6ng c! dung cu
Bing linh ltrms vd trich BHXH, BHYT, (PCD, lhco ti lC quy diih. 1106 d@ thu6 cTcT
?hiCu xuet kho hdng sni d?i li
Biio c6o tinh hinh b6n h,nej bAne k0 bdn t,dich vu. Bdle thalh to,6n hang dai li
ThC quAy hnng giiiy nop lian, bins kC nhan hAng vn thdrh to6n hAng ngdy Cnc chtng O khdc nhu: phi€u thu, giey b6o cd,
Truamg Dai Hoc TE Vinh
1.2!.4 TAi ktioin sfr d{!g
Tdi khoni l5l " hdrig mua dmg di tr€n dumg: Gid lri hAng nu tii duihg deu ki
Gid lri hdng ho6 tli dddng ci6 tri hine ho6 vd nhap klb hoac giao
cid rn hdns mua di dums cudi li
Tdi tnoanl56(1561) " hine ho6" Hang ho'i r6n U,o dau ki
Tri siii hang mua nhap klo theo ho6 hle nlap klau phni nop
Tri gi6 heng hod siao sia cnng che bi6n Tri ei6 hire hod $na klli kidm ke r'Dng hod 16n kno cu6i ki
Chi pfti mna lien quan den hdng hod ldn
Chi phi thu mua hang hod lhqc t6 phdt sinh li€n qtro idi kh6i bqrg lring hon mua vAo dn nh4! klo tong I{i
Chi phi tht nua ti€n qnm d€n hine ho,
I ; i k n o , i n 1 5 6 ( 1 5 6 2 ) " c h i p h i m u a h a n s h o a ' Tri gid nua hing thvc te xu6l tno Xltoan giin gia (fuqc hudng Tri sin hiLns ho6 thi€u kli ki€m kC
Iban b6 chi phi thu nua cho hug ho6
Truamg D?i Hqc Trn Vinh
Tni khoAd S2l '{chiGc khan lh@ng m{i!'
chi Kil chulen ve 5l I d€ rinn doann thu
fiuin
( C r clrtr)Cn l t o t l l d d
Khodn chap nl)6n gian gi! cho kldch Kar chuydn vao 5l I dC
3 Ns 632 gieli5nhiLngb6n
C6 157 hing gdi di bin
1.4.5 PbMg phip kd ro6n m6t so ngbiop v{ chn y6u
Kd torn b6n buon hane hoA trong diau kign dotun nghie! hach loiin hdng tan kho theo phudg ph6p knai rhrihs xuy€n, rhld GTGT tinl iheo phudg phdp
Bdn bu6n qua klo theo hinh rlrtc eri'i bdn, khi lut hang hod gti cho k!6ch hdng hoic sni cho dei li, k€ loitn ghi gi6 v6n"
1 Nq 157 hang gdi di ban
c6 156 (1561) hAng ho6
N6u klach hdre ue lrudc tian nu! blng ho6, k€ torn ghi: