{"id":83117,"date":"2026-10-26T16:08:14","date_gmt":"2026-10-26T09:08:14","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&p=83117"},"modified":"2026-10-26T16:08:43","modified_gmt":"2026-10-26T09:08:43","slug":"chi-tieu-gia-von-hang-ban-tren-bao-cao-ket-qua-hoat-dong-kinh-doanh-bi-lech-so-voi-phat-sinh-tk-632-tren-bang-can-doi-tai-khoan","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/chi-tieu-gia-von-hang-ban-tren-bao-cao-ket-qua-hoat-dong-kinh-doanh-bi-lech-so-voi-phat-sinh-tk-632-tren-bang-can-doi-tai-khoan\/","title":{"rendered":"Ch\u1ec9 ti\u00eau Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh b\u1ecb l\u1ec7ch so v\u1edbi ph\u00e1t sinh TK 632 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n"},"content":{"rendered":"
\n
<\/span><\/p>\n

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

<\/div>

\n

B\u00e0i vi\u1ebft n\u00e0y h\u01b0\u1edbng d\u1eabn ki\u1ec3m tra v\u00e0 \u0111\u1ed1i chi\u1ebfu ch\u1ec9 ti\u00eau Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/strong> tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong> v\u1edbi ph\u00e1t sinh TK 632 \u2013 Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/strong> tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n<\/strong>.<\/p>\n

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

    \n
  • Hi\u1ec3u c\u00e1ch h\u00ecnh th\u00e0nh ch\u1ec9 ti\u00eau Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh;<\/li>\n
  • X\u00e1c \u0111\u1ecbnh c\u00e1c nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn khi\u1ebfn s\u1ed1 li\u1ec7u Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n kh\u00f4ng kh\u1edbp v\u1edbi ph\u00e1t sinh TK 632;<\/li>\n<\/ul>\n<\/div><\/div>\n
    <\/span><\/p>\n

    2. C\u00e1ch l\u1ea5y s\u1ed1 li\u1ec7u<\/strong><\/h3>\n

    <\/div>

    \n

    Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (M\u00e3 s\u1ed1 11) trong b\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong><\/p>\n

    Ch\u1ec9 ti\u00eau n\u00e0y ph\u1ea3n \u00e1nh t\u1ed5ng gi\u00e1 v\u1ed1n c\u1ee7a h\u00e0ng h\u00f3a, b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0, gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t c\u1ee7a th\u00e0nh ph\u1ea9m \u0111\u00e3 b\u00e1n, chi ph\u00ed tr\u1ef1c ti\u1ebfp c\u1ee7a kh\u1ed1i l\u01b0\u1ee3ng d\u1ecbch v\u1ee5 ho\u00e0n th\u00e0nh \u0111\u00e3 cung c\u1ea5p, chi ph\u00ed kh\u00e1c \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 v\u1ed1n ho\u1eb7c ghi gi\u1ea3m gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n trong k\u1ef3 b\u00e1o c\u00e1o. S\u1ed1 li\u1ec7u \u0111\u1ec3 ghi v\u00e0o ch\u1ec9 ti\u00eau n\u00e0y l\u00e0 lu\u1ef9 k\u1ebf s\u1ed1 ph\u00e1t sinh b\u00ean C\u00f3 c\u1ee7a T\u00e0i kho\u1ea3n 632 \u201cGi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n\u201d trong k\u1ef3 b\u00e1o c\u00e1o \u0111\u1ed1i \u1ee9ng b\u00ean N\u1ee3 c\u1ee7a T\u00e0i kho\u1ea3n 911 \u201cX\u00e1c \u0111\u1ecbnh k\u1ebft qu\u1ea3 kinh doanh\u201d.<\/p>\n

    Khi \u0111\u01a1n v\u1ecb c\u1ea5p tr\u00ean l\u1eadp b\u00e1o c\u00e1o t\u1ed5ng h\u1ee3p v\u1edbi c\u00e1c \u0111\u01a1n v\u1ecb c\u1ea5p d\u01b0\u1edbi kh\u00f4ng c\u00f3 t\u01b0 c\u00e1ch ph\u00e1p nh\u00e2n, c\u00e1c kho\u1ea3n gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n ph\u00e1t sinh t\u1eeb c\u00e1c giao d\u1ecbch n\u1ed9i b\u1ed9 \u0111\u1ec1u ph\u1ea3i lo\u1ea1i tr\u1eeb.<\/p>\n<\/div><\/div>\n

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

    3. Nguy\u00ean nh\u00e2n v\u00e0 c\u00e1ch x\u1eed l\u00fd<\/strong><\/h3>\n

    <\/div>

    \n

    Nguy\u00ean nh\u00e2n 1:\u00a0 Trong k\u1ef3 c\u00f3 ph\u00e1t sinh kho\u1ea3n gi\u1ea3m gi\u00e1 v\u1ed1n (C\u00f3 TK 632)<\/span><\/strong><\/h4>\n

    Th\u01b0\u1eddng x\u1ea3y ra khi h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i<\/strong> l\u00e0m gi\u1ea3m gi\u00e1 v\u1ed1n<\/strong> (h\u1ea1ch to\u00e1n C\u00f3 TK 632).<\/p>\n

    V\u00ed d\u1ee5: <\/b>Trong k\u1ef3 \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh c\u00e1c nghi\u1ec7p v\u1ee5 sau:<\/p>\n

    \u2013 Nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, h\u1ea1ch to\u00e1n ghi nh\u1eadn gi\u00e1 v\u1ed1n N\u1ee3 632\/C\u00f3 156: 100.000.000
    \n\u2013 Nghi\u1ec7p v\u1ee5 h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i, h\u1ea1ch to\u00e1n gi\u1ea3m gi\u00e1 v\u1ed1n N\u1ee3 156\/C\u00f3 632: 20.000.000
    \n\u2013 K\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7, h\u1ea1ch to\u00e1n N\u1ee3 911\/C\u00f3 632: 80.000.000<\/p>\n

    Khi \u0111\u00f3 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n<\/strong>, Ph\u00e1t sinh N\u1ee3 TK 632<\/strong> l\u00e0 100.000.000, ch\u1ec9 ti\u00eau Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/strong> tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong> l\u00e0 80.000.000
    \n=> \u0110\u1ed1i chi\u1ebfu ch\u1ec9 ti\u00eau Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (80.000.000) v\u1edbi t\u1ed5ng ph\u00e1t sinh TK 632 (100.000.000) n\u00ean th\u1ea5y l\u1ec7ch<\/p>\n

    C\u00e1ch ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd: <\/strong>\u0110\u1ec3 xem c\u00e1c nghi\u1ec7p v\u1ee5 l\u00e0m gi\u1ea3m tr\u1eeb gi\u00e1 v\u1ed1n, Anh ch\u1ecb th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n

    B\u01b0\u1edbc 1:<\/strong>\u00a0V\u00e0o\u00a0B\u00e1o c\u00e1o \\ T\u1ed5ng h\u1ee3p \\ S\u1ed5 s\u00e1ch k\u1ebf to\u00e1n \\ S\u1ed5 chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n.\u00a0<\/strong>Ch\u1ecdn\u00a0TK 632<\/strong><\/p>\n

    B\u01b0\u1edbc 2:<\/strong> L\u1ecdc b\u00e1o c\u00e1o:<\/strong>\u00a0C\u1ed9t TK \u0111\u1ed1i \u1ee9ng<\/strong>,<\/strong>\u00a0l\u1ecdc Kh\u00e1c 911<\/strong> (lo\u1ea1i b\u00fat to\u00e1n k\u1ebft chuy\u1ec3n) v\u00e0 C\u1ed9t Ph\u00e1t sinh C\u00f3<\/strong> l\u1ecdc Kh\u00e1c 0<\/strong><\/p>\n

    B\u01b0\u1edbc 3:<\/strong> Ph\u1ea7n m\u1ec1m hi\u1ec3n th\u1ecb c\u00e1c ch\u1ee9ng t\u1eeb ghi C\u00f3 TK 632<\/strong> (gi\u1ea3m gi\u00e1 v\u1ed1n). Nh\u1ea5n \u0111\u00fap chu\u1ed9t v\u00e0o t\u1eebng ch\u1ee9ng t\u1eeb \u0111\u1ec3 ki\u1ec3m tra n\u1ed9i dung (th\u01b0\u1eddng l\u00e0 ch\u1ee9ng t\u1eeb h\u00e0ng b\u00e1n b\u1ecb tr\u1ea3 l\u1ea1i).<\/p>\n

    => <\/strong>N\u1ebfu c\u00f3 ph\u00e1t sinh C\u00f3 TK 632<\/strong> th\u00ec s\u1ed1 li\u1ec7u Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n tr\u00ean B\u00e1o c\u00e1o KQH\u0110KD l\u00e0 \u0110\u00fang<\/strong>, kh\u00f4ng c\u1ea7n \u0111i\u1ec1u ch\u1ec9nh.<\/p>\n

    \"\"<\/p>\n

    Nguy\u00ean nh\u00e2n 2: Ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb k\u1ebft chuy\u1ec3n ho\u1eb7c th\u1eddi \u0111i\u1ec3m k\u1ebft chuy\u1ec3n ch\u01b0a ch\u1ed1t s\u1ed1 li\u1ec7u<\/span><\/strong><\/h4>\n

    Tr\u01b0\u1eddng h\u1ee3p n\u00e0y x\u1ea3y ra khi ch\u01b0a l\u1eadp ch\u1ee9ng t\u1eeb k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7<\/strong>\u00a0ho\u1eb7c \u0111\u00e3 k\u1ebft chuy\u1ec3n nh\u01b0ng ch\u01b0a ch\u1ed1t \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 li\u1ec7u trong k\u1ef3<\/strong>, n\u00ean c\u00e1c kho\u1ea3n gi\u00e1 v\u1ed1n ph\u00e1t sinh sau th\u1eddi \u0111i\u1ec3m k\u1ebft chuy\u1ec3n ch\u01b0a \u0111\u01b0\u1ee3c k\u1ebft chuy\u1ec3n sang TK 911<\/strong>, d\u1eabn \u0111\u1ebfn s\u1ed1 li\u1ec7u Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/strong> b\u1ecb l\u1ec7ch so v\u1edbi ph\u00e1t sinh TK 632<\/strong><\/p>\n

    V\u00ed d\u1ee5: <\/b>Trong k\u1ef3 \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh c\u00e1c nghi\u1ec7p v\u1ee5 sau:<\/p>\n

    Nghi\u1ec7p v\u1ee5 b\u00e1n h\u00e0ng h\u00f3a, d\u1ecbch v\u1ee5, h\u1ea1ch to\u00e1n ghi nh\u1eadn gi\u00e1 v\u1ed1n N\u1ee3 632\/C\u00f3 156: 100.000.000<\/p>\n

    Khi \u0111\u00f3 tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n<\/strong>, Ph\u00e1t sinh N\u1ee3 TK 632<\/strong> l\u00e0 100.000.000, ch\u1ec9 ti\u00eau Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/strong> tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong> l\u00e0 0.
    \n=> \u0110\u1ed1i chi\u1ebfu ch\u1ec9 ti\u00eau Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n (0) v\u1edbi ph\u00e1t sinh TK 632 (100.000.000) tr\u00ean B\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n n\u00ean th\u1ea5y l\u1ec7ch.<\/p>\n

    C\u00e1ch ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd:<\/strong><\/p>\n

    B\u01b0\u1edbc 1:<\/strong> V\u00e0o B\u00e1o c\u00e1o\\T\u1ed5ng h\u1ee3p\\B\u1ea3ng t\u1ed5ng h\u1ee3p theo t\u00e0i kho\u1ea3n\\B\u1ea3ng t\u1ed5ng h\u1ee3p ph\u00e1t sinh t\u00e0i kho\u1ea3n<\/strong>, ch\u1ecdn TK 632<\/strong> \u0111\u1ec3 ki\u1ec3m tra t\u1ed5ng ph\u00e1t sinh trong k\u1ef3.<\/p>\n

    \u0110\u1ed1i chi\u1ebfu Ph\u00e1t sinh N\u1ee3 TK 632<\/strong> v\u1edbi s\u1ed1 \u0111\u00e3 k\u1ebft chuy\u1ec3n C\u00f3 TK 632 \u0111\u1ed1i \u1ee9ng TK 911<\/strong>.<\/p>\n

    B\u01b0\u1edbc 2:<\/strong> Ki\u1ec3m tra ch\u1ee9ng t\u1eeb K\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7<\/strong> t\u1ea1i T\u1ed5ng h\u1ee3p\\K\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7<\/strong>:<\/p>\n

      \n
    • N\u1ebfu ch\u01b0a c\u00f3 ch\u1ee9ng t\u1eeb k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7, th\u1ef1c hi\u1ec7n K\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7<\/strong> sau khi \u0111\u00e3 ch\u1ed1t \u0111\u1ea7y \u0111\u1ee7 s\u1ed1 li\u1ec7u trong k\u1ef3.<\/li>\n
    • N\u1ebfu \u0111\u00e3 c\u00f3 ch\u1ee9ng t\u1eeb k\u1ebft chuy\u1ec3n nh\u01b0ng ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c l\u1eadp tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m ch\u1ed1t s\u1ed1 li\u1ec7u<\/strong>, th\u1ef1c hi\u1ec7n x\u00f3a ch\u1ee9ng t\u1eeb k\u1ebft chuy\u1ec3n c\u0169 v\u00e0 k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 l\u1ea1i<\/strong> sau khi \u0111\u00e3 ho\u00e0n t\u1ea5t c\u00e1c nghi\u1ec7p v\u1ee5 ph\u00e1t sinh trong k\u1ef3.<\/li>\n<\/ul>\n

      B\u01b0\u1edbc 3:<\/strong> Sau khi k\u1ebft chuy\u1ec3n xong, xem l\u1ea1i B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong>.<\/p>\n<\/div><\/div>\n

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

      4. L\u01b0u \u00fd<\/strong><\/h3>\n

      <\/div>

      \n

      Tr\u01b0\u1eddng h\u1ee3p ch\u01b0a th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7 cu\u1ed1i k\u1ef3<\/strong>, ch\u1ec9 ti\u00eau Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/strong> tr\u00ean B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong> c\u00f3 th\u1ec3 kh\u00f4ng hi\u1ec3n th\u1ecb s\u1ed1 li\u1ec7u<\/strong> ho\u1eb7c hi\u1ec3n th\u1ecb kh\u00f4ng \u0111\u1ea7y \u0111\u1ee7, m\u1eb7c d\u00f9 trong k\u1ef3 c\u00f3 ph\u00e1t sinh N\u1ee3 TK 632<\/strong>.<\/p>\n

      Anh\/ch\u1ecb v\u00e0o ph\u00e2n h\u1ec7 T\u1ed5ng h\u1ee3p \\ <\/strong>tab K\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7<\/strong>, th\u00eam ch\u1ee9ng t\u1eeb K\u1ebft chuy\u1ec3n l\u00e3i l\u1ed7<\/strong>. Sau khi k\u1ebft chuy\u1ec3n, in l\u1ea1i B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh<\/strong> \u0111\u1ec3 ki\u1ec3m tra ch\u1ec9 ti\u00eau Gi\u00e1 v\u1ed1n h\u00e0ng b\u00e1n<\/p>\n

      <\/div><\/div>\n<\/div>\n

       <\/p>\n","protected":false},"excerpt":{"rendered":"

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