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cng c ti ch:nh khc th(o +uy ,nh c-a php lu*t .kim lIi" nh chLng chb +u" +uyAn mua c6 ph#n" chLng+uyAn" +uyAn chn mua" +uyAn chn 8n" h)p Cng t@nglai" th@ng phiu Ti kho2n ny cZn ph2n nh c2 t4nh

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nh*n -y thc th!c hin th(o hng dn c-a ti kho2n ]]] Thu v cc kho2n ph2i np =h nc$

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]$OO$ Shi pht 5inh chi ph: c6 ph#n hPa doanh nghip nhnc" ghiV

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a) Ti khon ny dng phn nh cc khon tm ng ca doanh nghipcho ngi lao ng trong doanh nghip t!nh h!nh thanh ton cckhon tm ng "#

$) %hon tm ng l mt khon ti&n ho'c (t t do doanh nghip giaocho ngi nh(n tm ng thc hin nhim * +n ,-.t/ kinh doanhho'c gii 0-y1t mt c2ng ic no " 3c ph4 d-yt# 5gi nh(n tmng phi l ngi lao ng lm ic ti doanh nghip# 67i 8i nginh(n tm ng thng ,-y4n 9th-c cc $ ph(n c-ng ng (t t/ 0-ntr:/ hnh ch;nh) phi 3c ng ?n $n#

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c) 5gi nh(n tm ng 9c" t cch c nh@n hay t(p th) phi ch:-trch nhim 8i doanh nghip & +7 A nh(n tm ng ch= 3c +Bd*ng tm ng thCo Dng m*c ;ch ni d-ng c2ng ic A 3c ph4d-yt# 51- +7 ti&n nh(n tm ng kh2ng +B d*ng ho'c kh2ng +B d*ng h1tphi np li 0-E# 5gi nh(n tm ng kh2ng 3c ch-yn +7 ti&n tmng cho ngi khc +B d*ng#

%hi hon thnh/ k1t thDc c2ng ic 3c giao/ ngi nh(n tm ng phil(p $ng thanh ton tm ng 9kFm thCo chng tG g7c) thanh tonton $/ dt im 9thCo tGng lHn/ tGng khon) +7 tm ng A nh(n/ +7tm ng A +B d*ng khon ch4nh lch giIa +7 A nh(n tm ng 8i +7A +B d*ng 9n1- c")# %hon tm ng +B d*ng kh2ng h1t n1- kh2ng npli 0-E th! phi t;nh trG o lJng ca ngi nh(n tm ng# Trngh3p chi 0- +7 nh(n tm ng th! doanh nghip +K chi $L +-ng +7 cMnthi1-#

d) Nhi thanh ton dt im khon tm ng kO tr8c m8i 3c nh(n tmng kO +a-# %1 ton phi mP +L k1 ton chi ti1t thCo dQi cho tGngngi nh(n tm ng ghi chRp Hy t!nh h!nh nh(n/ thanh ton tmng thCo tGng lHn tm ng#

2. 9"t cWu v nCi dung phTn nh c@& ti !hTn 1#1 X =m BngBn N:

Sc khon ti&n/ (t t A tm ng cho ngi lao ng ca doanhnghip#

Bn C:

Sc khon tm ng A 3c thanh tonU

V7 ti&n tm ng dng kh2ng h1t nh(p li 0-E ho'c t;nh trG olJngU

Sc khon (t t +B d*ng kh2ng h1t nh(p li kho#

S d bn N:V7 tm ng cha thanh ton#

3. Phng php !" tn mCt 4 gi& dch !inh t" ch@ *"ua) %hi tm ng ti&n ho'c (t t cho ngi lao ng trong doanhnghip/ ghiW

53 T% XYX Tm ng

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c) Sc khon tm ng chi 9ho'c +B d*ng) kh2ng h1t/ phi nh(p li 0-E/nh(p li kho ho'c trG o lJng ca ngi nh(n tm ng/ ghiW

53 T% XXX Ti&n m't

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53 T% ^^Y Nhi tr ngi lao ng

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d) Trng h3p +7 thc chi A 3c d-yt l8n hJn +7 A nh(n tm ng/

k1 ton l(p phi1- chi thanh ton th4m cho ngi nh(n tm ng/ ghiW

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S" T% XXX Ti&n m't#

iu 23. 7gu*Sn tHc !" tn Nng t5n !hO$ =hPm ti kho2n hng tCn kho )c d/ng . ph2n nht7, gi hin cP v t4nh h4nh 8in ng hng tCn kho c-a

doanh nghip Enu doanh nghip th!c hin k ton hngtCn kho th(o ph@ng php k1 khai thIng ;uy1nH ho0c)c d/ng . ph2n nh gi t7, hng tCn kho #u k v cuik k ton c-a doanh nghip Enu doanh nghip th!c hink ton hng tCn kho th(o ph@ng php ki.m k1 ,nh kH$

U$ fng tCn kho c-a doanh nghip l nh_ng ti 52n )cmua vo . 52n ;uXt ho0c . 8n t7ong k 52n ;uXt" kinhdoanh 84nh thIng" gCmV

fng mua ang i t71n IngF =guy1n liu" v*t liuF %ng c" dng cF

2n phMm dY dangF

Thnh phMm" hng hoF hng gWi 8nF

fng ho )c lu gi_ tKi kho 82o thu c-a doanhnghip$

?i vi 52n phMm dY dang" nu thIi gian 52n ;uXt" lu

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e$ =guy1n t[c ;c ,nh gi gc hng tCn kho )c +uy,nh c th. cho t&ng loKi v*t t" hng ho" th(o nguCnh4nh thnh v thIi i.m t:nh gi$

$ %c kho2n thu khng )c hon lKi )c t:nh vo gi

t7, hng tCn kho nhV Thu TT #u vo c-a hng tCnkho khng )c khXu t7&" thu ti1u th 0c 8it" thunh*p khMu" thu 82o v mi t7Ing ph2i np khi mua hngtCn kho$

q$ Shi mua hng tCn kho nu )c nh*n km th1m 52nphMm" hng hPa" thit 8," ph t/ng thay th EphZng ng&at7Ing h)p h'ng hPcH th4 k ton ph2i ;c ,nh v ghinh*n 7i1ng 52n phMm" ph t/ng thit 8, thay th th(o git7, h)p l3$ i t7, 52n phMm" hng mua )c ;c ,nh 8Jngt6ng gi t7, c-a hng )c mua t7& i gi t7, 52n phMm"thit 8," ph t/ng thay th$

s$ Shi 8n hng tCn kho" gi gc c-a hng tCn kho 8n)c ghi nh*n l chi ph: 52n ;uXt" kinh doanh t7ong k ph/h)p vi doanh thu li1n +uan n ch`ng )c ghi nh*n vph/ h)p vi 82n chXt giao d,ch$ T7Ing h)p ;uXt hng tCnkho . khuyn mKi" +u2ng co th4 th!c hin th(o nguy1nt[cV

aH T7Ing h)p ;uXt hng tCn kho . khuyn mKi" +u2ngco khng thu tiAn" khng km th(o cc iAu kin khcnh ph2i mua 52n phMm" hng hPa$$$$" k ton ghi nh*ngi t7, hng tCn kho vo chi ph: 8n hng Echi tit hngkhuyn mKi" +u2ng coHF

8H T7Ing h)p ;uXt hng tCn kho . khuyn mKi" +u2ngco nhng khch hng chb )c nh*n hng khuyn mKi"+u2ng co km th(o cc iAu kin khc nh ph2i mua 52nphMm" hng hPa Ev: d nh mua U 52n phMm )c t0ng O52n phMm$$$$H th4 k ton ph2i ph

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;uXt 7a n1n chb p dng cho cc doanh nghip cP :t m0thng ho0c m0t hng 6n ,nh v nh*n din )c$

8H h@ng php 84nh +u

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gi2m ho0c chi ph: hon thin" chi ph: 8n hng tQng l1n th4ph2i ghi gi2m gi gc hng tCn kho cho 8Jng gi t7, thu#ncP th. th!c hin )c c-a hng tCn kho$ i t7, thu#n cPth. th!c hin )c l gi 8n c t:nh c-a hng tCn kho

t7ong k 52n ;uXt" kinh doanh 84nh thIng t7& EH chi ph:c t:nh . hon thin 52n phMm v chi ph: c t:nh c#nthit cho vic ti1u th ch`ng$

Dic ghi gi2m gi gc hng tCn kho cho 8Jng gi t7, thu#ncP th. th!c hin )c )c th!c hin 8Jng cch l*p d!phZng gi2m gi hng tCn kho$ d! phZng gi2m gi hngtCn kho )c l*p l 5 ch1nh lch gi_a gi gc c-a hngtCn kho ln h@n gi t7, thu#n cP th. th!c hin )c c-ach`ng$

TXt c2 cc kho2n ch1nh lch gi_a kho2n d! phZng gi2mgi hng tCn kho ph2i l*p Y cui k k ton ny ln h@nkho2n d! phZng gi2m gi hng tCn kho l*p Y cui k kton t7c" cc kho2n hao ht" mXt mt c-a hng tCn kho"5au khi t7& EH ph#n 8Ci thIng do t7ch nhim c nh

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aH h@ng php k1 khai thIng ;uy1nV h@ng php k1khai thIng ;uy1n l ph@ng php th(o d^i v ph2n nhthIng ;uy1n" li1n tc" cP h thng t4nh h4nh nh*p" ;uXt"tCn v*t t" hng hPa t71n 56 k ton$ T7ong t7Ing h)p p

dng ph@ng php k1 khai thIng ;uy1n" cc ti kho2n kton hng tCn kho )c d/ng . ph2n nh 5 hin cP" t4nhh4nh 8in ng tQng" gi2m c-a v*t t" hng hPa$ D4 v*y"gi t7, hng tCn kho t71n 56 k ton cP th. )c ;c ,nh Y8Xt k thIi i.m no t7ong k k ton$

%ui k k ton" cQn cL vo 5 liu ki.m k1 th!c t hngtCn kho" 5o 5nh" i chiu vi 5 liu hng tCn kho t71n 56k ton$ DA nguy1n t[c 5 tCn kho th!c t ph2i lun ph/h)p vi 5 tCn kho t71n 56 k ton$ =u cP ch1nh lch ph2i

t7uy t4m nguy1n nhua hngBH$

%ng tc ki.m k1 v*t t" hng hPa )c tin hnh cuimwi k k ton . ;c ,nh t7, gi v*t t" hng hPa tCn khoth!c t" t7, gi v*t t" hng hPa ;uXt kho t7ong k Eti1u

d/ng cho 52n ;uXt ho0c ;uXt 8nH lm cQn cL ghi 56 kton c-a ti kho2n OO >ua hngB$ =h v*y" khi p dng

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ph@ng php ki.m k1 ,nh k" cc ti kho2n k ton hngtCn kho chb 5W dng Y #u k k ton E. kt chuy.n 5 d#u kH v cui k k ton E. ph2n nh gi t7, th!c thng tCn kho cui kH$

h@ng php ki.m k1 ,nh k thIng p dng Y ccdoanh nghip cP nhiAu ch-ng loKi hng hPa" v*t t vi +uycch" mu m 7Xt khc nhau" gi t7, thXp" hng hPa" v*t t;uXt d/ng ho0c ;uXt 8n thIng ;uy1n EcWa hng 8nl$$$H$ h@ng php ki.m k1 ,nh k hng tCn kho cP ui.m l @n gi2n" gi2m nh~ khi l)ng cng vic hKchton$ =hng ch:nh ;c vA gi t7, v*t t" hng hPa ;uXtd/ng" ;uXt 8n 8, 2nh hYng c-a chXt l)ng cng tc+u2n l3 tKi kho" +u#y" 8n 8i$

iu 2#. =i !hTn 1(1 X Nng mu& &ng i :ng1. 7gu*Sn tHc !" tnaH Ti kho2n ny d/ng . ph2n nh t7, gi c-a cc loKihng hPa" v*t t Enguy1n liu" v*t liuF cng c" dng cFhng hPaH mua ngoi thuc +uyAn 5Y h_u c-a doanhnghip cZn ang t71n Ing v*n chuy.n" Y 8n c2ng" 8n8i" kho ngoKi +uan ho0c vA n doanh nghip nhngang chI ki.m nh*n nh*p kho$

8H fng hPa" v*t t )c coi l thuc +uyAn 5Y h_u c-adoanh nghip nhng cha nh*p kho" 8ao gCmV

fng hPa" v*t t mua ngoi thanh ton tiAn ho0c chXp nh*n thanh ton nhng cZn . Y kho ngIi 8n" Y8n c2ng" 8n 8i ho0c ang t71n Ing v*n chuy.nF

fng hPa" v*t t mua ngoi vA n doanh nghipnhng ang chI ki.m nghim" ki.m nh*n nh*p kho$

cH S ton hng mua ang i Ing )c ghi nh*n t71n tikho2n OeO th(o nguy1n t[c gi gc +uy ,nh t7ong %huMnm!c k ton >fng tCn khoB$

dH fng ngy" khi nh*n )c hPa @n mua hng" nhnghng cha vA nh*p kho" k ton cha ghi 56 m tin hnhi chiu vi h)p Cng kinh t v lu hPa @n vo t*p hC5@ 7i1ngV >fng mua ang i IngB$

T7ong thng" nu hng vA nh*p kho" k ton cQn cL vophiu nh*p kho v hPa @n mua hng ghi 56 t7!c tip vo

cc ti kho2n OeU >=guy1n liu" v*t liuB" ti kho2n Oe]

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>%ng c" dng cB" ti kho2n Oe >fng hPaB" ti kho2nOes >fng ho kho 82o thuB$

H =u cui thng hng vn cha vA th4 cQn cL hPa @nmua hng ghi vo ti kho2n OeO >fng mua ang i

IngB$ S ton ph2i mY chi tit . th(o d^i hng muaang i Ing th(o t&ng ch-ng loKi hng hPa" v*t t" t&ngl hng" t&ng h)p Cng kinh t$

2. 9"t cWu v nCi dung phTn nh c@& ti !hTn 1(1 XNng mu& &ng i :ng-Sn 7Y T7, gi hng hPa" v*t t mua ang i IngF

St chuy.n t7, gi th!c t c-a hng v*t t mua ang iIng cui k Et7Ing h)p doanh nghip hKch ton hngtCn kho th(o ph@ng php ki.m k1 ,nh kH$

-Sn )EY T7, gi hng hPa" v*t t mua ang i Ing vAnh*p kho ho0c chuy.n giao thzng cho khch hngF

St chuy.n t7, gi th!c t c-a hng hPa" v*t t muaang i Ing #u k Et7Ing h)p doanh nghip hKch tonhng tCn kho th(o ph@ng php ki.m k1 ,nh kH$

Z d Sn 7YT7, gi hng hPa" v*t t mua nhng cZnang i Ing Echa vA nh*p kho doanh nghipH$

3. Phng php !" tn mCt 4 gi& dch !inh t"ch@ *"uaH T7Ing h)p doanh nghip hKch ton hng tCn kho th(oph@ng php k1 khai thIng ;uy1n$

%ui k k ton" cQn cL vo hPa @n mua hng c-a cc

loKi hng mua cha vA nh*p kho" nu thu TT #u vo)c khXu t7&" ghiV

=) TS OeO fng mua ang i Ing Egi cha cP thuTTH

=) TS O]] Thu TT )c khXu t7&

%P TS ]]O h2i t72 cho ngIi 8nF ho0c

%P cc TS OOO" OOU" ONO"$$$

T7Ing h)p thu TT #u vo khng )c khXu t7& th4gi t7, hng mua 8ao gCm c2 thu TT

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ang thng 5au" khi hng vA nh*p kho" cQn cL hPa @nv phiu nh*p kho" ghiV

=) TS OeU =guy1n liu" v*t liu

=) TS Oe] %ng c" dng c=) TS Oe fng hPa

%P TS OeO fng mua ang i Ing$

T7Ing h)p 5ang thng 5au hng hPa" v*t t muaang i Ing khng nh*p kho m giao thzng cho khchhng th(o h)p Cng kinh t tKi ph@ng tin" tKi kho ngIi8n" tKi 8n c2ng" 8n 8i" ho0c gWi thzng cho khchhng" gWi 8n Ki l3" k3 gWi" ghiV

=) TS ]U i vn hng 8nF ho0c=) TS Oeq fng gWi i 8n


T7Ing h)p hng mua ang i Ing 8, hao ht" mXt mtpht hin ngay khi pht 5inh ho0c khi ki.m k1 cui k" cQncL vo 8i1n 82n vA mXt mt" hao ht" k ton ph2n nhgi t7, hng tCn kho 8, mXt mt" hao ht" ghiV

=) TS O]sO Ti 52n thiu chI ;W l3


8H T7Ing h)p doanh nghip hKch ton hng tCn kho th(oph@ng php ki.m k1 ,nh k$

?#u k" k ton cQn cL t7, gi th!c t hng ho" v*t tang i Ing kt chuy.n cui k t7c kt chuy.n t7,gi th!c t c-a hng hPa" v*t t ang i Ing #u k"ghiV

=) TS OO ua hng%P TS OeO fng mua ang i Ing$

%ui k" k ton cQn cL vo kt +u2 ki.m k1 ;c ,nh t7,gi th!c t c-a hng hPa" v*t t mua nhng cha vAnh*p kho EcZn ang i Ing cui kH" ghiV

=) TS OeO fng mua ang i Ing

%P TS OO ua hng$

iu 2(. =i !hTn 1(2 X 7gu*Sn 0iu[ vt 0iu1. 7gu*Sn tHc !" tn

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aH Ti kho2n ny d/ng . ph2n nh t7, gi hin cP v t4nhh4nh 8in ng tQng" gi2m c-a cc loKi nguy1n liu" v*tliu t7ong kho c-a doanh nghip$ =guy1n liu" v*t liu c-adoanh nghip l nh_ng i t)ng lao ng mua ngoi ho0c

t! ch 8in d/ng cho mc :ch 52n ;uXt" kinh doanh c-adoanh nghip$ =guy1n liu" v*t liu ph2n nh vo tikho2n ny )c ph

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gc c-a nguy1n liu" v*t liu )c ;c ,nh tu th(o t&ngnguCn nh*p$

$ T, gc c'( nguyn ,

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dH S ton chi tit nguy1n liu" v*t liu ph2i th!c hin th(ot&ng kho" t&ng loKi" t&ng nhPm" thL nguy1n liu" v*t liu$

T7Ing h)p doanh nghip 5W dng gi hKch ton t7ong kton chi tit nh*p" ;uXt nguy1n liu" v*t liu" th4 cui k k

ton ph2i t:nh h 5 ch1nh lch gi_a gi th!c t v gihKch ton c-a nguy1n liu" v*t liu . t:nh gi th!c t c-anguy1n liu" v*t liu ;uXt d/ng t7ong k th(o cng thLcV

f 5 ch1nhlch gi_a gith!c t v gihKch ton c-a=DR EOH

i th!c t c-a =DRtCn kho #u k {

i th!c t c-a=DR nh*p khot7ong k

i hKch ton c-a=DR tCn kho #u k {

i hKch tonc-a =DR nh*pkho t7ong k

i th!c tc-a =DR ;uXtd/ng t7ong k

i hKch tonc-a =DR ;uXtd/ng t7ong k

;

f 5 ch1nhlch gi_a gith!c t v gihKch ton c-a=DR EOH

H Shng ph2n nh vo ti kho2n ny i vi nguy1n v*tliu khng thuc +uyAn 5Y h_u c-a doanh nghip nhnguy1n v*t liu nh*n gi_ h" nguy1n v*t liu nh*n . giacng" nguy1n v*t liu nh*n t& 81n giao -y thc ;uXtnh*pkhMu$$$

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=u thu TT #u vo )c khXu t7&" ghiV

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chit khXu th@ng mKi ho0c gi2m gi hng 8n nh*n )ckhi mua nguy1n v*t liuV

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(H %c chi ph: vA thu mua" 8c ;p" v*n chuy.n nguy1n

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hPa @n" phiu nh*p kho v cc chLng t& cP li1n +uan"ghiV

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