{"id":59815,"date":"2026-05-06T14:51:03","date_gmt":"2026-05-06T07:51:03","guid":{"rendered":"\/accounting\/?post_type=ht_kb&p=59815"},"modified":"2026-05-13T11:24:06","modified_gmt":"2026-05-13T04:24:06","slug":"lam-the-nao-khi-ban-hang-co-phat-sinh-chi-phi-nguoi-ban-chiu-phi-va-muon-hien-thi-len-hoa-don","status":"publish","type":"ht_kb","link":"\/accounting\/kb\/lam-the-nao-khi-ban-hang-co-phat-sinh-chi-phi-nguoi-ban-chiu-phi-va-muon-hien-thi-len-hoa-don\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o khi B\u00e1n h\u00e0ng c\u00f3 ph\u00e1t sinh chi ph\u00ed, ng\u01b0\u1eddi b\u00e1n ch\u1ecbu ph\u00ed v\u00e0 mu\u1ed1n hi\u1ec3n th\u1ecb l\u00ean H\u00f3a \u0111\u01a1n?"},"content":{"rendered":"
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<\/span><\/p>\n

1. T\u1ed5ng quan<\/strong><\/h3>\n

<\/div>

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M\u1ee5c \u0111\u00edch:<\/strong>\u00a0B\u00e0i vi\u1ebft n\u00e0y gi\u00fap Anh\/Ch\u1ecb n\u1eafm \u0111\u01b0\u1ee3c t\u1ed5ng quan v\u1ec1 hai ph\u01b0\u01a1ng ph\u00e1p x\u1eed l\u00fd v\u00e0 h\u1ea1ch to\u00e1n c\u00e1c kho\u1ea3n chi ph\u00ed ph\u00e1t sinh trong qu\u00e1 tr\u00ecnh b\u00e1n h\u00e0ng (nh\u01b0 ph\u00ed v\u1eadn chuy\u1ec3n, ph\u00ed d\u1ecbch v\u1ee5,\u2026), t\u00f9y thu\u1ed9c v\u00e0o nhu c\u1ea7u qu\u1ea3n l\u00fd v\u00e0 y\u00eau c\u1ea7u c\u1ee7a kh\u00e1ch h\u00e0ng.<\/p>\n

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

    \n
  • Tr\u01b0\u1eddng h\u1ee3p th\u1ec3 hi\u1ec7n chi ph\u00ed b\u00e1n h\u00e0ng tr\u1ef1c ti\u1ebfp tr\u00ean h\u00f3a \u0111\u01a1n.<\/li>\n
  • Tr\u01b0\u1eddng h\u1ee3p h\u1ea1ch to\u00e1n chi ph\u00ed b\u00e1n h\u00e0ng ri\u00eang, kh\u00f4ng th\u1ec3 hi\u1ec7n tr\u00ean h\u00f3a \u0111\u01a1n.<\/li>\n
  • <\/li>\n<\/ul>\n

    Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n.<\/p>\n<\/div><\/div>\n

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

    2. H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n

    <\/div>

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

    2.1. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n mu\u1ed1n th\u1ec3 hi\u1ec7n kho\u1ea3n chi ph\u00ed b\u00e1n h\u00e0ng l\u00ean h\u00f3a \u0111\u01a1n<\/strong><\/h4>\n

    <\/div>

    \n

    \u0110\u1ec3 ghi nh\u1eadn chi ph\u00ed ph\u00e1t sinh khi b\u00e1n h\u00e0ng v\u00e0 th\u1ec3 hi\u1ec7n kho\u1ea3n chi ph\u00ed n\u00e0y tr\u00ean h\u00f3a \u0111\u01a1n xu\u1ea5t cho kh\u00e1ch h\u00e0ng, Anh ch\u1ecb th\u1ef1c hi\u1ec7n theo c\u00e1c b\u01b0\u1edbc sau:<\/p>\n

    B\u01b0\u1edbc 1<\/strong>: Khai b\u00e1o m\u00e3 h\u00e0ng th\u1ec3 hi\u1ec7n cho chi ph\u00ed khi b\u00e1n h\u00e0ng<\/p>\n

      \n
    • V\u00e0o\u00a0Danh m\u1ee5c<\/strong>, ch\u1ecdn\u00a0V\u1eadt t\u01b0 h\u00e0ng h\u00f3a<\/strong>, nh\u1ea5n Th\u00eam<\/strong>, ch\u1ecdn t\u00ednh ch\u1ea5t l\u00e0\u00a0D\u1ecbch v\u1ee5<\/strong><\/li>\n<\/ul>\n

      \"\"<\/p>\n

        \n
      • Khai b\u00e1o th\u00f4ng tin chi ti\u1ebft c\u1ee7a m\u00e3 h\u00e0ng, Nh\u1ea5n\u00a0C\u1ea5t<\/strong><\/li>\n<\/ul>\n

        \"\"<\/p>\n

        B\u01b0\u1edbc 2<\/strong>: L\u1eadp ch\u1ee9ng t\u1eeb b\u00e1n h\u00e0ng ghi nh\u1eadn doanh thu v\u00e0 xu\u1ea5t h\u00f3a \u0111\u01a1n<\/p>\n

          \n
        • V\u00e0o ph\u00e2n h\u1ec7\u00a0B\u00e1n h\u00e0ng<\/strong>, ch\u1ecdn\u00a0tab B\u00e1n h\u00e0ng<\/strong>, Nh\u1ea5n\u00a0Th\u00eam<\/strong>, t\u00edch\u00a0L\u1eadp k\u00e8m h\u00f3a \u0111\u01a1n<\/strong><\/li>\n
        • Khai b\u00e1o c\u00e1c th\u00f4ng tin chung nh\u01b0: th\u00f4ng tin kh\u00e1ch h\u00e0ng, th\u00f4ng tin ch\u1ee9ng t\u1eeb<\/li>\n
        • Khai b\u00e1o th\u00f4ng tin c\u00e1c m\u1eb7t h\u00e0ng , v\u1edbi kho\u1ea3n Chi ph\u00ed th\u00ec ch\u1ecdn m\u00e3 Chi ph\u00ed v\u1eeba khai b\u00e1o \u1edf b\u01b0\u1edbc 1, t\u00edch ch\u1ecdn \u00f4\u00a0Chi\u1ebft kh\u1ea5u th\u01b0\u01a1ng m\u1ea1i\u00a0<\/strong>(do kho\u1ea3n chi ph\u00ed n\u00e0y ng\u01b0\u1eddi b\u00e1n ch\u1ecbu ph\u00ed v\u00e0 coi nh\u01b0 l\u00e0 kho\u1ea3n gi\u1ea3m tr\u1eeb tr\u00ean h\u00f3a \u0111\u01a1n)\u00a0v\u00e0 \u0111i\u1ec1n s\u1ed1 ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng.<\/li>\n<\/ul>\n

          V\u00ed d\u1ee5<\/strong>: D\u01b0\u1edbi \u0111\u00e2y l\u00e0\u00a0c\u00e1c b\u00fat to\u00e1n k\u1ebf to\u00e1n c\u1ea7n th\u1ef1c hi\u1ec7n<\/strong>\u00a0khi l\u1eadp h\u00f3a \u0111\u01a1n b\u00e1n h\u00e0ng c\u00f3 ph\u00e1t sinh chi ph\u00ed v\u1eadn chuy\u1ec3n (do ng\u01b0\u1eddi mua v\u1eadn chuy\u1ec3n), trong \u0111\u00f3 ng\u01b0\u1eddi b\u00e1n l\u00e0 b\u00ean ch\u1ecbu ph\u00ed, c\u00f4ng n\u1ee3 b\u00f9 tr\u1eeb tr\u1ef1c ti\u1ebfp :<\/p>\n

            \n
          • \n

            Ghi nh\u1eadn doanh thu b\u00e1n h\u00e0ng:<\/p>\n<\/li>\n<\/ul>\n

            \n
            \n
            \n
            N\u1ee3 TK 131 (ho\u1eb7c 111,112) : 2.750.000<\/div>\n
            C\u00f3 TK 511: 2.500.000<\/div>\n
            C\u00f3 TK 3331: 250.000<\/div>\n
            <\/div>\n
              \n
            • Khi ph\u00e1t sinh chi ph\u00ed v\u1eadn chuy\u1ec3n do ng\u01b0\u1eddi b\u00e1n chi tr\u1ea3 cho \u0111\u01a1n v\u1ecb v\u1eadn chuy\u1ec3n ch\u00ednh l\u00e0 b\u00ean mua b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 ph\u1ea3i thu:<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n
              \n
              \n
              \n
              N\u1ee3 TK 641: 500.000<\/div>\n
              \u00a0 \u00a0 \u00a0 \u00a0 C\u00f3 TK 131: 500.000<\/div>\n
              <\/div>\n
              \"\"<\/div>\n<\/div>\n<\/div>\n<\/div>\n
              <\/div>\n
              \n

              \"\"<\/p>\n<\/div><\/div>\n

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

              2.2. Tr\u01b0\u1eddng h\u1ee3p ng\u01b0\u1eddi b\u00e1n kh\u00f4ng c\u1ea7n th\u1ec3 hi\u1ec7n kho\u1ea3n chi ph\u00ed b\u00e1n h\u00e0ng l\u00ean h\u00f3a \u0111\u01a1n<\/strong><\/h4>\n

              <\/div>

              \n

              N\u1ebfu kh\u00f4ng c\u1ea7n th\u1ec3 hi\u1ec7n kho\u1ea3n chi ph\u00ed b\u00e1n h\u00e0ng (ph\u00ed giao h\u00e0ng, ph\u00ed tr\u01b0ng b\u00e0y\u2026) l\u00ean h\u00f3a \u0111\u01a1n, Anh ch\u1ecb c\u00f3 th\u1ec3 t\u00e1ch ri\u00eang kho\u1ea3n chi ph\u00ed n\u00e0y h\u1ea1ch to\u00e1n \u1edf Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/strong>\u00a0ho\u1eb7c\u00a0Phi\u1ebfu chi, \u1ee6y nhi\u1ec7m chi<\/strong>:<\/p>\n

              N\u1ee3 TK 641<\/p>\n

              C\u00f3 TK 111, 112, 131 (n\u1ebfu ph\u00e1t sinh chi ph\u00ed v\u1eadn chuy\u1ec3n do ng\u01b0\u1eddi b\u00e1n chi tr\u1ea3 cho \u0111\u01a1n v\u1ecb v\u1eadn chuy\u1ec3n ch\u00ednh l\u00e0 b\u00ean mua b\u00f9 tr\u1eeb c\u00f4ng n\u1ee3 ph\u1ea3i thu)<\/p>\n

              \"\"<\/p>\n<\/div>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":151,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2629],"ht-kb-tag":[],"class_list":["post-59815","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-ban-hang-cau-hoi-thuong-gap-theo-nghiep-vu"],"_links":{"self":[{"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/59815","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/users\/151"}],"replies":[{"embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/comments?post=59815"}],"version-history":[{"count":3,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/59815\/revisions"}],"predecessor-version":[{"id":59851,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/59815\/revisions\/59851"}],"wp:attachment":[{"href":"\/accounting\/wp-json\/wp\/v2\/media?parent=59815"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=59815"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=59815"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}