{"id":788,"date":"2021-10-25T01:26:35","date_gmt":"2021-10-24T18:26:35","guid":{"rendered":"http:\/\/truongthanhgiang.com\/?p=788"},"modified":"2025-10-26T23:06:35","modified_gmt":"2025-10-26T16:06:35","slug":"10-tinh-huong-xu-ly-chenh-lech-trong-ke-toan","status":"publish","type":"post","link":"https:\/\/truongthanhgiang.com\/index.php\/2021\/10\/25\/10-tinh-huong-xu-ly-chenh-lech-trong-ke-toan\/","title":{"rendered":"10 T\u00ccNH HU\u1ed0NG X\u1eec L\u00dd CH\u00caNH L\u1ec6CH TRONG K\u1ebe TO\u00c1N"},"content":{"rendered":"\n

(Ngo\u1ea1i tr\u1eeb ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1- hi\u1ec7n nay c\u00f2n nhi\u1ec1u b\u00e0n c\u00e3i)<\/em><\/p>\n\n\n\n

1) G\u00f3p v\u1ed1n li\u00ean doanh<\/p>\n\n\n\n

1.1) Theo th\u00f4ng t\u01b0 161\/ 2007:<\/p>\n\n\n\n

Ch\u00eanh l\u1ec7ch \u0110\u00e1nh gi\u00e1 l\u1ea1i > gi\u00e1 tr\u1ecb ghi s\u1ed5:<\/p>\n\n\n\n

N\u1ee3 TK 222\/ 3387 (ph\u1ea7n l\u1ee3i \u00edch c\u1ee7a m\u00ecnh trong li\u00ean doanh)<\/p>\n\n\n\n

Ch\u00eanh l\u1ec7ch \u0110\u00e1nh gi\u00e1 l\u1ea1i > gi\u00e1 tr\u1ecb ghi s\u1ed5:<\/p>\n\n\n\n

N\u1ee3 TK 222\/ 711 (ph\u1ea7n l\u1ee3i \u00edch c\u1ee7a c\u00e1c b\u00ean kh\u00e1c trong li\u00ean doanh)<\/p>\n\n\n\n

Ch\u00eanh l\u1ec7ch \u0110\u00e1nh gi\u00e1 l\u1ea1i < gi\u00e1 tr\u1ecb ghi s\u1ed5: X\u1eed h\u1ebft trong k\u1ef3<\/p>\n\n\n\n

1.2) Theo th\u00f4ng t\u01b0 244\/2009:<\/p>\n\n\n\n

G\u00f3p v\u1ed1n li\u00ean doanh b\u1eb1ng TSC\u0110: Ghi nh\u1eadn tr\u1ecb gi\u00e1 g\u00f3p v\u1ed1n theo \u0111\u00e1nh gi\u00e1 l\u1ea1i.<\/p>\n\n\n\n

N\u1ebfu Ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i > GTCL: \u0111\u01b0a h\u1ebft thu nh\u1eadp ho\u1eb7c chi ph\u00ed trong k\u1ef3 (kh\u00f4ng treo l\u1ea1i theo t\u1ef7 l\u1ec7 l\u1ee3i \u00edch v\u1ed1n g\u00f3p).<\/p>\n\n\n\n

N\u1ee3 TK 222\/ 711<\/p>\n\n\n\n

2) B\u00e1n v\u00e0 thu\u00ea ho\u1ea1t \u0111\u1ed9ng<\/p>\n\n\n\n

Gi\u00e1 b\u00e1n < gi\u00e1 h\u1ee3p l\u00fd: ph\u00e2n b\u1ed5 (N\u1ee3 TK 242\/ 211)<\/p>\n\n\n\n

Gi\u00e1 h\u1ee3p l\u00fd < gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n: x\u1eed l\u00fd chi ph\u00ed trong k\u1ef3 (N\u1ee3 TK 811\/ 211)<\/p>\n\n\n\n

3) L\u00e3i li\u00ean doanh:<\/p>\n\n\n\n

N\u1ee3 TK 112\/ 338 (ghi nh\u1eadn doanh thu chung li\u00ean doanh)<\/p>\n\n\n\n

N\u1ee3 TK 338\/ 511 (ph\u00e2n b\u1ed5 doanh thu)<\/p>\n\n\n\n

N\u1ee3 TK 138\/ 632 (ph\u00e2n b\u1ed5 chi ph\u00ed)<\/p>\n\n\n\n

N\u1ee3 TK 338\/ 138, 112 (thanh to\u00e1n \u0111\u1ed1i t\u00e1c)<\/p>\n\n\n\n

4) Thu\u00ea t\u00e0i ch\u00ednh:<\/p>\n\n\n\n

Nguy\u00ean gi\u00e1 t\u00e0i s\u1ea3n thu\u00ea t\u00e0i ch\u00ednh ghi nh\u1eadn theo gi\u00e1 hi\u1ec7n t\u1ea1i ho\u1eb7c gi\u00e1 t\u1ed1i thi\u1ec3u, kh\u00f4ng ghi theo gi\u00e1 mua c\u1ee7a Cty t\u00e0i ch\u00ednh.<\/p>\n\n\n\n

5) B\u00e1n v\u00e0 t\u00e1i thu\u00ea t\u00e0i ch\u00ednh:<\/p>\n\n\n\n

Kh\u00f4ng ghi nh\u1eadn thu nh\u1eadp t\u1eeb kho\u1ea3ng ch\u00eanh l\u1ec7ch, treo l\u1ea1i, ph\u00e2n b\u1ed5 l\u00e0m gi\u1ea3m chi ph\u00ed.<\/p>\n\n\n\n

N\u1ee3 TK 112\/ 3387<\/p>\n\n\n\n

N\u1ee3 TK 3387\/ TKLQ lo\u1ea1i 6<\/p>\n\n\n\n

6) Cho thu\u00ea b\u1ea5t \u0111\u1ed9ng s\u1ea3n \u0111\u1ea7u t\u01b0:<\/p>\n\n\n\n

Thu ti\u1ec1n 1 l\u1ea7n, treo l\u1ea1i, ph\u00e2n b\u1ed5 doanh thu t\u1eebng k\u1ef3.<\/p>\n\n\n\n

N\u1ee3 TK 112\/ 3387 (thu ti\u1ec1n)<\/p>\n\n\n\n

N\u1ee3 TK 3387\/ 5117 (k\u1ef3 n\u00e0y)<\/p>\n\n\n\n

7) H\u1ee3p nh\u1ea5t kinh doanh:<\/p>\n\n\n\n

N\u1ebfu kho\u1ea3n b\u1ecf ra > kho\u1ea3n thu \u0111\u01b0\u1ee3c hi\u1ec7n t\u1ea1i: + l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i (\u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m, ph\u00e2n b\u1ed5 l\u00e2u nh\u1ea5t l\u00e0 10 n\u0103m)<\/p>\n\n\n\n

N\u1ebfu kho\u1ea3n b\u1ecf ra < kho\u1ea3n thu \u0111\u01b0\u1ee3c hi\u1ec7n t\u1ea1i: – l\u1ee3i th\u1ebf th\u01b0\u01a1ng m\u1ea1i (x\u00e1c \u0111\u1ecbnh l\u1ea1i gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd l\u1ea7n n\u1eefa, n\u1ebfu qu\u1ea3 th\u1eadt v\u1eady => \u0111\u01b0a v\u00e0o thu nh\u1eadp)<\/p>\n\n\n\n

8) B\u00e1o c\u00e1o t\u00e0i ch\u00ednh h\u1ee3p nh\u1ea5t:<\/p>\n\n\n\n

C\u00f4ng vi\u1ec7c l\u1eb7p l\u1ea1i: Ch\u00eanh l\u1ec7ch gi\u00e1 tr\u1ecb t\u00e0i s\u1ea3n ghi s\u1ed5 v\u1edbi gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd<\/p>\n\n\n\n

N\u1ebfu gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd > gi\u00e1 tr\u1ecb ghi s\u1ed5 (gi\u00e1 g\u1ed1c): \u0111i\u1ec1u ch\u1ec9nh gi\u1ea3m<\/p>\n\n\n\n

N\u1ebfu gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd < gi\u00e1 tr\u1ecb ghi s\u1ed5 (gi\u00e1 g\u1ed1c): \u0111i\u1ec1u ch\u1ec9nh t\u0103ng<\/p>\n\n\n\n

9) \u0110\u1ea7u t\u01b0 li\u00ean k\u1ebft :<\/p>\n\n\n\n

N\u1ebfu Ch\u00eanh l\u1ec7ch \u0110\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n > gi\u00e1 tr\u1ecb ghi s\u1ed5: \u0111\u01b0a h\u1ebft thu nh\u1eadp kh\u00e1c<\/p>\n\n\n\n

N\u1ebfu Ch\u00eanh l\u1ec7ch \u0110\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i s\u1ea3n < gi\u00e1 tr\u1ecb ghi s\u1ed5: \u0111\u01b0a h\u1ebft chi ph\u00ed nh\u1eadp kh\u00e1c<\/p>\n\n\n\n

10) \u0110\u1ea7u t\u01b0 Cty con<\/p>\n\n\n\n

10.1) Theo th\u00f4ng t\u01b0 161\/2007:<\/p>\n\n\n\n

Tr\u01b0\u1eddng h\u1ee3p ph\u00e1t sinh l\u00e3i\/ l\u1ed7 khi chuy\u1ec3n th\u00e0nh li\u00ean doanh li\u00ean k\u1ebft: X\u1eed l\u00fd trong k\u1ef3 (TK 515, 635)<\/p>\n\n\n\n

Ch\u00eanh l\u1ec7ch mua c\u1ed5 phi\u1ebfu gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd > m\u1ec7nh gi\u00e1: th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (N\u1ee3 TK 221\/ 4112)<\/p>\n\n\n\n

Ch\u00eanh l\u1ec7ch mua c\u1ed5 phi\u1ebfu gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd < m\u1ec7nh gi\u00e1: th\u1eb7ng d\u01b0 v\u1ed1n c\u1ed5 ph\u1ea7n (N\u1ee3 TK 4112\/4111)<\/p>\n\n\n\n

Trao \u0111\u1ed5i t\u00e0i s\u1ea3n v\u1edbi b\u00ean b\u1ecb mua:<\/p>\n\n\n\n

Ch\u00eanh l\u1ec7ch gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd v\u1edbi gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i, ghi nh\u1eadn \u0111\u1ed3ng th\u1eddi chi ph\u00ed kh\u00e1c v\u00e0 thu nh\u1eadp kh\u00e1c<\/p>\n\n\n\n

N\u1ee3 TK 811\/ 211 (GTCL)<\/p>\n\n\n\n

N\u1ee3 TK 221\/ 711 (gi\u00e1 tr\u1ecb h\u1ee3p l\u00fd)<\/p>\n\n\n\n

10.2) Theo th\u00f4ng t\u01b0 244\/2009:<\/p>\n\n\n\n

– Ch\u00eanh l\u1ec7ch gi\u00e1 tr\u1ecb ghi s\u1ed5 (\u0111\u1ed1i v\u1edbi h\u00e0ng t\u1ed3n kho) ho\u1eb7c gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i (\u0111\u1ed1i v\u1edbi TSC\u0110) < gi\u00e1 tr\u1ecb do c\u00e1c b\u00ean \u0111\u00e1nh gi\u00e1 l\u1ea1i: Ghi nh\u1eadn thu nh\u1eadp kh\u00e1c<\/p>\n\n\n\n

N\u1ee3 TK 221 – \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con<\/p>\n\n\n\n

N\u1ee3 TK 214 \u2013 Hao m\u00f2n TSC\u0110<\/p>\n\n\n\n

C\u00f3 TK 211, 213, 217 (n\u1ebfu g\u00f3p v\u1ed1n b\u1eb1ng TSC\u0110 ho\u1eb7c B\u0110S\u0110T)<\/p>\n\n\n\n

C\u00f3 TK 152, 153, 155, 156 (n\u1ebfu g\u00f3p v\u1ed1n b\u1eb1ng h\u00e0ng t\u1ed3n kho)<\/p>\n\n\n\n

C\u00f3 TK 711 \u2013 Thu nh\u1eadp kh\u00e1c (Ph\u1ea7n ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 t\u0103ng).<\/p>\n\n\n\n

– Ch\u00eanh l\u1ec7ch gi\u00e1 tr\u1ecb ghi s\u1ed5 ho\u1eb7c gi\u00e1 tr\u1ecb c\u00f2n l\u1ea1i c\u1ee7a t\u00e0i s\u1ea3n g\u00f3p v\u1ed1n > gi\u00e1 tr\u1ecb do c\u00e1c b\u00ean \u0111\u00e1nh gi\u00e1 l\u1ea1i: ghi nh\u1eadn chi ph\u00ed kh\u00e1c<\/p>\n\n\n\n

N\u1ee3 TK 221 – \u0110\u1ea7u t\u01b0 v\u00e0o c\u00f4ng ty con<\/p>\n\n\n\n

N\u1ee3 TK 214 \u2013 Hao m\u00f2n TSC\u0110<\/p>\n\n\n\n

N\u1ee3 TK 811 \u2013 Chi ph\u00ed kh\u00e1c (Ph\u1ea7n ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 gi\u1ea3m)<\/p>\n\n\n\n

C\u00f3 TK 211, 213, 217 (n\u1ebfu g\u00f3p v\u1ed1n b\u1eb1ng TSC\u0110 ho\u1eb7c B\u0110S\u0110T)<\/p>\n\n\n\n

C\u00f3 TK 152, 153, 155, 156 (n\u1ebfu g\u00f3p v\u1ed1n b\u1eb1ng h\u00e0ng t\u1ed3n kho).<\/p>\n\n\n\n


(Tr\u01b0\u01a1ng Thanh Gi\u1ea3ng, t\u1ed5ng h\u1ee3p 18\/9\/2011)<\/p>\n","protected":false},"excerpt":{"rendered":"

(Ngo\u1ea1i tr\u1eeb ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1- hi\u1ec7n nay c\u00f2n nhi\u1ec1u b\u00e0n c\u00e3i) 1) G\u00f3p v\u1ed1n li\u00ean doanh 1.1) Theo th\u00f4ng t\u01b0 161\/ 2007: Ch\u00eanh l\u1ec7ch \u0110\u00e1nh gi\u00e1 l\u1ea1i > gi\u00e1 tr\u1ecb ghi s\u1ed5: N\u1ee3 TK 222\/ 3387 (ph\u1ea7n l\u1ee3i \u00edch c\u1ee7a m\u00ecnh trong li\u00ean doanh) Ch\u00eanh l\u1ec7ch \u0110\u00e1nh gi\u00e1 l\u1ea1i > gi\u00e1 tr\u1ecb ghi s\u1ed5: […]<\/p>\n","protected":false},"author":7,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"om_disable_all_campaigns":false,"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"_uf_show_specific_survey":0,"_uf_disable_surveys":false,"site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[4],"tags":[],"class_list":["post-788","post","type-post","status-publish","format-standard","hentry","category-doi-song"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/posts\/788","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/users\/7"}],"replies":[{"embeddable":true,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/comments?post=788"}],"version-history":[{"count":1,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/posts\/788\/revisions"}],"predecessor-version":[{"id":789,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/posts\/788\/revisions\/789"}],"wp:attachment":[{"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/media?parent=788"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/categories?post=788"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/truongthanhgiang.com\/index.php\/wp-json\/wp\/v2\/tags?post=788"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}