{"id":57623,"date":"2026-03-04T09:24:28","date_gmt":"2026-03-04T02:24:28","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&p=57623"},"modified":"2026-03-05T11:09:08","modified_gmt":"2026-03-05T04:09:08","slug":"huong-dan-trich-lap-du-phong-giam-gia-hang-ton-kho","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/huong-dan-trich-lap-du-phong-giam-gia-hang-ton-kho\/","title":{"rendered":"H\u01b0\u1edbng d\u1eabn tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho"},"content":{"rendered":"
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1. T\u1ed5ng quan<\/b><\/h3>\n

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M\u1ee5c \u0111\u00edch:<\/strong>\u00a0Chia s\u1ebb t\u1ed5ng quan v\u1ec1 \u0111\u1ecbnh ngh\u0129a v\u00e0 c\u00e1c nguy\u00ean t\u1eafc quan tr\u1ecdng khi l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho. Gi\u00fap Anh\/Ch\u1ecb hi\u1ec3u l\u00fd do ph\u1ea3i d\u1ef1 ph\u00f2ng, ph\u1ea1m vi \u00e1p d\u1ee5ng c\u0169ng nh\u01b0 c\u00e1ch x\u00e1c \u0111\u1ecbnh, ghi nh\u1eadn v\u00e0 x\u1eed l\u00fd d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o b\u00e1o c\u00e1o t\u00e0i ch\u00ednh ph\u1ea3n \u00e1nh trung th\u1ef1c gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n.<\/p>\n

N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n

    \n
  • Kh\u00e1i ni\u1ec7m d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho v\u00e0 l\u00fd do c\u1ea7n l\u1eadp d\u1ef1 ph\u00f2ng khi gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c nh\u1ecf h\u01a1n gi\u00e1 g\u1ed1c.<\/li>\n
  • V\u0103n b\u1ea3n ph\u00e1p l\u00fd \u00e1p d\u1ee5ng g\u1ed3m: VAS 02, Th\u00f4ng t\u01b0 99\/2025\/TT-BTC (thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC), 133\/2016\/TT-BTC, 48\/2019\/TT-BTC.<\/li>\n
  • Nguy\u00ean t\u1eafc: L\u1eadp d\u1ef1 ph\u00f2ng ri\u00eang cho t\u1eebng lo\u1ea1i v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5; ghi nh\u1eadn b\u1ed5 sung ho\u1eb7c ho\u00e0n nh\u1eadp theo bi\u1ebfn \u0111\u1ed9ng gi\u00e1 tr\u1ecb d\u1ef1 ph\u00f2ng cu\u1ed1i k\u1ef3 v\u00e0 tu\u00e2n th\u1ee7 quy tr\u00ecnh h\u1ea1ch to\u00e1n theo h\u01b0\u1edbng d\u1eabn.<\/li>\n<\/ul>\n

    Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0D\u00e0nh cho K\u1ebf to\u00e1n, K\u1ebf to\u00e1n tr\u01b0\u1edfng, Admin th\u1ef1c hi\u1ec7n c\u00f4ng t\u00e1c l\u1eadp v\u00e0 ki\u1ec3m so\u00e1t d\u1ef1 ph\u00f2ng cu\u1ed1i k\u1ef3.<\/p>\n<\/div><\/div>\n

    <\/span><\/p>\n

    2. Kh\u00e1i ni\u1ec7m v\u00e0 nguy\u00ean t\u1eafc k\u1ebf to\u00e1n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho<\/h3>\n

    <\/div>

    \n\n\n\n
    <\/div><\/div>\n
    <\/span><\/p>\n

    2.1 Kh\u00e1i ni\u1ec7m<\/b><\/h4>\n

    <\/div>

    \n

    D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho<\/strong>\u00a0l\u00e0 kho\u1ea3n d\u1ef1 ph\u00f2ng m\u00e0 doanh nghi\u1ec7p tr\u00edch l\u1eadp khi gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c c\u1ee7a h\u00e0ng t\u1ed3n kho nh\u1ecf h\u01a1n gi\u00e1 g\u1ed1c ghi s\u1ed5 k\u1ebf to\u00e1n. Vi\u1ec7c tr\u00edch l\u1eadp n\u00e0y nh\u1eb1m \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc th\u1eadn tr\u1ecdng trong k\u1ebf to\u00e1n, ph\u1ea3n \u00e1nh \u0111\u00fang gi\u00e1 tr\u1ecb h\u00e0ng t\u1ed3n kho t\u1ea1i th\u1eddi \u0111i\u1ec3m l\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.<\/p>\n

    Khi th\u1ef1c hi\u1ec7n tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho, k\u1ebf to\u00e1n ph\u1ea3i tu\u00e2n th\u1ee7 theo c\u00e1c v\u0103n b\u1ea3n sau:<\/p>\n

      \n
    • Chu\u1ea9n m\u1ef1c K\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 02 (VAS 02) \u2013 H\u00e0ng t\u1ed3n kho:<\/strong>\u00a0Quy \u0111\u1ecbnh nguy\u00ean t\u1eafc x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c (NRV<\/strong><\/em>) v\u00e0 y\u00eau c\u1ea7u so s\u00e1nh v\u1edbi gi\u00e1 g\u1ed1c \u0111\u1ec3 tr\u00edch l\u1eadp khi\u00a0NRV<\/strong><\/em>\u00a0< Gi\u00e1 g\u1ed1c.<\/li>\n
    • Th\u1ef1c hi\u1ec7n theo Th\u00f4ng t\u01b0 99\/2025\/TT-BTC (thay th\u1ebf Th\u00f4ng t\u01b0 200\/2014\/TT-BTC), Th\u00f4ng t\u01b0 133\/2016\/TT-BTC cho DN nh\u1ecf v\u00e0 v\u1eeba:<\/strong>\u00a0H\u01b0\u1edbng d\u1eabn h\u1ea1ch to\u00e1n t\u00e0i kho\u1ea3n 2294 (D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho) v\u00e0 x\u1eed l\u00fd ch\u00eanh l\u1ec7ch v\u00e0o gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (TK 632).<\/li>\n
    • Th\u00f4ng t\u01b0 48\/2019\/TT-BTC (thay th\u1ebf Th\u00f4ng t\u01b0 228\/2009\/TT-BTC):<\/strong>\u00a0H\u01b0\u1edbng d\u1eabn chi ti\u1ebft v\u1ec1 \u0111\u1ed1i t\u01b0\u1ee3ng, \u0111i\u1ec1u ki\u1ec7n, ph\u01b0\u01a1ng ph\u00e1p t\u00ednh v\u00e0 x\u1eed l\u00fd c\u00e1c kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho.<\/li>\n<\/ul>\n<\/div><\/div>\n
      <\/span><\/p>\n

      2.2 Nguy\u00ean t\u1eafc k\u1ebf to\u00e1n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho<\/strong><\/h4>\n

      <\/div>

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        \n
      • D\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho l\u00e0 kho\u1ea3n d\u1ef1 t\u00ednh tr\u01b0\u1edbc \u0111\u1ec3 \u0111\u01b0a v\u00e0o chi ph\u00ed s\u1ea3n xu\u1ea5t, kinh doanh ph\u1ea7n gi\u00e1 tr\u1ecb b\u1ecb gi\u1ea3m xu\u1ed1ng th\u1ea5p h\u01a1n gi\u00e1 tr\u1ecb \u0111\u00e3 ghi s\u1ed5 k\u1ebf to\u00e1n c\u1ee7a h\u00e0ng t\u1ed3n kho v\u00e0 nh\u1eb1m b\u00f9 \u0111\u1eafp c\u00e1c kho\u1ea3n thi\u1ec7t h\u1ea1i th\u1ef1c t\u1ebf x\u1ea3y ra do v\u1eadt t\u01b0, s\u1ea3n ph\u1ea9m, h\u00e0ng h\u00f3a t\u1ed3n kho b\u1ecb gi\u1ea3m gi\u00e1. Doanh nghi\u1ec7p th\u1ef1c hi\u1ec7n tr\u00edch l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho khi c\u00f3 b\u1eb1ng ch\u1ee9ng cho th\u1ea5y gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c th\u1ea5p h\u01a1n so v\u1edbi gi\u00e1 g\u1ed1c c\u1ee7a h\u00e0ng t\u1ed3n kho.<\/li>\n
      • Vi\u1ec7c tr\u00edch l\u1eadp ho\u1eb7c ho\u00e0n nh\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n \u1edf th\u1eddi \u0111i\u1ec3m l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh. Vi\u1ec7c l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho ph\u1ea3i \u0111\u01b0\u1ee3c th\u1ef1c hi\u1ec7n theo \u0111\u00fang c\u00e1c quy \u0111\u1ecbnh c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 02 \u2013 H\u00e0ng t\u1ed3n kho.<\/li>\n
      • Vi\u1ec7c l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho ph\u1ea3i t\u00ednh theo t\u1eebng lo\u1ea1i v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, s\u1ea3n ph\u1ea9m t\u1ed3n kho. \u0110\u1ed1i v\u1edbi d\u1ecbch v\u1ee5 cung c\u1ea5p d\u1edf dang, vi\u1ec7c l\u1eadp d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho ph\u1ea3i \u0111\u01b0\u1ee3c t\u00ednh theo t\u1eebng lo\u1ea1i d\u1ecbch v\u1ee5 c\u00f3 m\u1ee9c gi\u00e1 ri\u00eang bi\u1ec7t.<\/li>\n
      • Gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c c\u1ee7a h\u00e0ng t\u1ed3n kho l\u00e0 gi\u00e1 b\u00e1n \u01b0\u1edbc t\u00ednh c\u1ee7a h\u00e0ng t\u1ed3n kho trong k\u1ef3 s\u1ea3n xu\u1ea5t, kinh doanh b\u00ecnh th\u01b0\u1eddng tr\u1eeb (-) chi ph\u00ed \u01b0\u1edbc t\u00ednh \u0111\u1ec3 ho\u00e0n th\u00e0nh s\u1ea3n ph\u1ea9m v\u00e0 chi ph\u00ed \u01b0\u1edbc t\u00ednh c\u1ea7n thi\u1ebft cho vi\u1ec7c b\u00e1n ch\u00fang.<\/li>\n
      • T\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n, doanh nghi\u1ec7p c\u0103n c\u1ee9 v\u00e0o s\u1ed1 l\u01b0\u1ee3ng, gi\u00e1 g\u1ed1c, gi\u00e1 tr\u1ecb thu\u1ea7n c\u00f3 th\u1ec3 th\u1ef1c hi\u1ec7n \u0111\u01b0\u1ee3c c\u1ee7a t\u1eebng lo\u1ea1i v\u1eadt t\u01b0, h\u00e0ng h\u00f3a, t\u1eebng lo\u1ea1i d\u1ecbch v\u1ee5 cung c\u1ea5p d\u1edf dang \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho c\u1ea7n ph\u1ea3i tr\u00edch l\u1eadp ho\u1eb7c ho\u00e0n nh\u1eadp t\u1ea1i th\u1eddi \u0111i\u1ec3m k\u1ebft th\u00fac k\u1ef3 k\u1ebf to\u00e1n nh\u01b0 sau:<\/li>\n<\/ul>\n
          \n
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          • Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho ph\u1ea3i l\u1eadp \u1edf cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u00e0y l\u1edbn h\u01a1n kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho \u0111ang ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch l\u1edbn h\u01a1n \u0111\u01b0\u1ee3c ghi t\u0103ng d\u1ef1 ph\u00f2ng v\u00e0 ghi t\u0103ng gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ef3.<\/li>\n
          • Tr\u01b0\u1eddng h\u1ee3p kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho ph\u1ea3i l\u1eadp \u1edf cu\u1ed1i k\u1ef3 k\u1ebf to\u00e1n n\u00e0y nh\u1ecf h\u01a1n kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho \u0111ang ghi tr\u00ean s\u1ed5 k\u1ebf to\u00e1n th\u00ec s\u1ed1 ch\u00eanh l\u1ec7ch nh\u1ecf h\u01a1n \u0111\u01b0\u1ee3c ho\u00e0n nh\u1eadp ghi gi\u1ea3m d\u1ef1 ph\u00f2ng v\u00e0 ghi gi\u1ea3m gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ef3.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

             <\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n

            <\/span><\/p>\n

            3. C\u00e1ch h\u1ea1ch to\u00e1n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho<\/h3>\n

            <\/div>

            \n

            a)<\/strong>\u00a0Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, n\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho ph\u1ea3i l\u1eadp k\u1ef3 n\u00e0y\u00a0l\u1edbn h\u01a1n<\/strong>\u00a0s\u1ed1 \u0111\u00e3 tr\u00edch l\u1eadp t\u1eeb c\u00e1c k\u1ef3 tr\u01b0\u1edbc, k\u1ebf to\u00e1n tr\u00edch l\u1eadp b\u1ed5 sung ph\u1ea7n ch\u00eanh l\u1ec7ch, ghi:
            N\u1ee3 TK 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n
            \u00a0\u00a0\u00a0\u00a0C\u00f3 TK 229 \u2013 D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2294).<\/p>\n

            b)<\/strong>\u00a0Khi l\u1eadp B\u00e1o c\u00e1o t\u00e0i ch\u00ednh, n\u1ebfu s\u1ed1 d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho ph\u1ea3i l\u1eadp k\u1ef3 n\u00e0y\u00a0nh\u1ecf h\u01a1n<\/strong>\u00a0s\u1ed1 \u0111\u00e3 tr\u00edch l\u1eadp t\u1eeb c\u00e1c k\u1ef3 tr\u01b0\u1edbc, k\u1ebf to\u00e1n ho\u00e0n nh\u1eadp ph\u1ea7n ch\u00eanh l\u1ec7ch, ghi:
            N\u1ee3 TK 229 \u2013 D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2294)
            \u00a0\u00a0\u00a0\u00a0C\u00f3 TK 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n.<\/p>\n

            c)<\/strong>\u00a0K\u1ebf to\u00e1n x\u1eed l\u00fd kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho \u0111\u1ed1i v\u1edbi v\u1eadt t\u01b0, h\u00e0ng h\u00f3a\u00a0b\u1ecb h\u1ee7y b\u1ecf do h\u1ebft h\u1ea1n s\u1eed d\u1ee5ng, m\u1ea5t ph\u1ea9m ch\u1ea5t, h\u01b0 h\u1ecfng, kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb s\u1eed d\u1ee5ng<\/strong>, ghi:
            N\u1ee3 TK 229 \u2013 D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (s\u1ed1 \u0111\u01b0\u1ee3c b\u00f9 \u0111\u1eafp b\u1eb1ng d\u1ef1 ph\u00f2ng)
            N\u1ee3 TK 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (n\u1ebfu s\u1ed1 t\u1ed5n th\u1ea5t cao h\u01a1n s\u1ed1 \u0111\u00e3 l\u1eadp d\u1ef1 ph\u00f2ng)
            \u00a0\u00a0\u00a0\u00a0C\u00f3 c\u00e1c TK 152, 153, 155, 156.<\/p>\n

            d)<\/strong>\u00a0K\u1ebf to\u00e1n x\u1eed l\u00fd kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho tr\u01b0\u1edbc khi doanh nghi\u1ec7p 100% v\u1ed1n nh\u00e0 n\u01b0\u1edbc chuy\u1ec3n th\u00e0nh c\u00f4ng ty c\u1ed5 ph\u1ea7n. Kho\u1ea3n d\u1ef1 ph\u00f2ng gi\u1ea3m gi\u00e1 h\u00e0ng t\u1ed3n kho sau khi b\u00f9 \u0111\u1eafp t\u1ed5n th\u1ea5t, n\u1ebfu \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n t\u0103ng v\u1ed1n nh\u00e0 n\u01b0\u1edbc, ghi:
            N\u1ee3 TK 229 \u2013 D\u1ef1 ph\u00f2ng t\u1ed5n th\u1ea5t t\u00e0i s\u1ea3n (2294)
            \u00a0\u00a0\u00a0\u00a0C\u00f3 TK 411 \u2013 V\u1ed1n \u0111\u1ea7u t\u01b0 c\u1ee7a ch\u1ee7 s\u1edf h\u1eefu.<\/p>\n

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