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90&6FGH$I$>$'')
,&'"?"1'7@,-
"2

;>7IrB7.'C7FGH<
7""'(9*$>$7&*$>
FGH2P*$>&*$> FGH"'s
1(748<.7 # FGH
;>.7=&'()&6*
=""'+#90FGH5%8$%,"C2
t-7""'(9$8Z*$*
>M$>FGH790.7E.71%
#FGH$+2;8Z FGHD4&5$>(9
#FGH#1 "2
;>.'C*FGH90'>)77
""'(9*R$ $?
u-*1 +$ "?)$#$8=$%
B$>.'CFGHZ97"-"()
7*18@ <"
7-2
%G&DST
%G&G%DSG
j#&'+"#FGH+&:"
("7v&'M+M#M8&'Q
08)$kQBZ=Q&50
pl"I.'C2Xn%7"#7$
+07)$.'C#72t<$0
8"#"b&67FGH2
FGH&67"+#8+
 !"# $%&!'() *!+, / 010 *!23
43$567 
c
 
DB7.7=&'()2$

$+$DK7""'"#FGH=<b8*
.'C#7FGH2
9B7.'C#757"FGH
$,"#Q7B)D7 
FGH.7=&'()2Q7"#FGH5
7"$,"7#&$U
F-1kFGHVlUH-&
.7=B&w)9>-)  &'
"?2tM-5$$>O$*,$%
.B"2
G-"kGHjl0-+7".7=
&'()$,&6,"<FGHV$>
1@), &'"?E$,&6$>'
$'$%#$%=E$>"
Iu-I.'C2
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-"
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$%-"7"179"$FGH&*
9$8k+lU
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7qq1Q"4"7")M=7
7$41+qq$I2
zFFGH&'()7
qqQ"4"7"9" EB

qqE#$%&9""A,97=7
7$4b77Z'qq$I2
- Đối với NVL tự gia công chế biến: =79Z79
 FGH()%kzl<"1B2
- Đối với NVL thuê ngoài gia công chế biến: =79Z
79 FGH()%kzl"1->
M"$4,#%kzl<"1
B2
 !"# $%&!'() *!+, / 010 *!23
43$567 
h
 
- Đối với NVL nhận vốn góp liên doanh, liên kết=79 
FGH7FGH$,7+"**)$7&
)"-2
- Đối với NVL vay, mượn tạm thời của các đơn vị khác=19
-"$,1Q74$4 &*FGH$+2
- Đối với phế liệu thu hồi từ quá trình sản xuất kinh doanh 
"=79$,1Q$779$,1Q$7
79EQ772
6BCBCBCI)0!D:0E:F) *.J# "/0-2.K.L0H!+
;>(7$79 FGH()mmQ$E
$> M"&*,$>&*I-"x()
FGHI.'C=$% 7 *
p+>97"%7"4"7"&$
$>179FGH()2
- Phương pháp giá thực tế đích danh ( tính trực tiếp)Uj4"7"
1,"<0"+$'.'$4
MBFGH-"2G=-()B=1Q
79-"$1 B$+2j4"7"+$>

B717FGH$,9"B.17
FGH()7+>Qs$,#'.' $4
MBFGH2$>7"$,"4"7"=
$** ""o"'.'
MBFGH-"2
- Phương pháp nhập trước – xuất trước (Fifo)UQ"4"7"
FGH$,179()4&5'$BFGH
-"<&w$,()<=-,FGH()%
I-"=1Q79 I-"$+2j4"7"+
$>"o"7+>17FGH()"2
 !"# $%&!'() *!+, / 010 *!23
43$567 
Wi
 
F,$> "4"7"-"<x()<"'1
7QM$>FGH"'#7FGHZQ
M#7*B&82F"4"7"
"1 "B$7"8"<7'
 FGH2j4"7"O1,"<0"
+1$>FGH&*I-" n$>B2
- Phương pháp nhập sau xuất trước (Lifo)UQ"4"7"
FGH$,179()4&5'$BFGH-"
&&w$,()<=-17() 
FGH$,,#<"4""-"<x()<2
G4',$>$- "4"7"
-"&x()<[*"4"7"-"<x()
<&6"4"7"-"&x()<A""1
 ""'8"<7' FGH2
- Phương pháp giá đơn vị bình quânUQ"4"7"7
9 FGH()m$,(7$@879=

. %$4FGH,FGH2
q79 
FGH()
{
q1$4=
. FGH
(
_*,M#
FGH()
$+7$4=.+>$,1Q%d
7QmEn-"%B"%
== "2
zTính theo giá đơn vị bình quân cả kỳ dự trữUQ7$
*m<17* FGH()m2Qm9
0 "7"7Z@87
7-",FGHZ$Im-"m$>17$4
=.U
 !"# $%&!'() *!+, / 010 *!23
43$567 
WW
 
q7$4
=.'
m90
{ q79FGHZ$Imz7FGH-"m
_*,FGHZ$Imz&*,FGH-"m
j4"7"1,"<0"+1$>
FGH&*I-"() n$>2V7$4
'\$%1(7B2P40B17
Z*7'5$B77+2P4

07$7"8I" B7#
$>"7&&"2
zTính theo giá đơn vị bình quân cuối kỳ trướcUQ77
(7$7$4=.979,FGHZ*
m<2t97$4=.+,FGH()
m$>7(7$9FGH()QM$>2
q1$4=
.*m
<
q79FGHZ*m<
{
||||||||||||||||||||||||||||||||||||||||||||||||||||||||||||
_*,9FGHZ*m<
V7+$>$4'\17*,17
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43$567 
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6BZB6B6[H!+@ HE0+, R\Y] *
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4#2
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 FGHU
y3Wf^WUF-1
y3Wf^^UG-"
y3Wf^dUF
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43$567 
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yp22
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$>"'777#+-kFGH+l
$R % . &5  0      " D  $  $ -
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7$*,&672
y3>79 +-$R$$
$$Imk,""#7ZQ
"4"7">$ml2
Số dư NợU7$$-"2
6BZB6BCN!OP *3!,3HE0+, G
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`!/3H!+GY+=.) *+[U"-"FGH
=""'+^#8M:%$+SP+
$4Tk7-"6"lSj-"Tk
7%" "-"l,"FGHB
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