Kế toán bán hàng và xác định kết quả kinh doanh tại Công ty cổ phần xây dựng và dịch vụ thương mại 86

DANH MỤC VIẾT TẮT
- 
- 
- 
- 
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- ,#8/9
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? 5!,5#'9#
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LỜI MỞ ĐẦU
"*&'F6967G"6&"@/HIF6J<=

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$QJ//&RG"FILM.
8+OK)S=F6T+&U=F6V#$W6
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+'YZ*;K
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3+8#>6+$&B&/K).+H%
#"."+P&$8*J"66X[>6$X9X
+#H+O\=D[&&W6F;&>]Y*^83
=O6[#[_&2L[+6>W=K&'<[#
>6$#*#3#B&"IQ\&&6+/\&;&
#+.+9$976'+C=&\&.'[
%&4Y9[J$++W`6Y Y[$+F
*'<3W6#9C\;[>6$+98
=O&<+.4=UT"C#".*1&3>6K
!/%6&&;&>]";"F$6+aN6
$"6>6&8=O&<K&'<I6$*
1&3#"FH#>6$8J+b"6
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"+8$H#9#=B&6"G3+'YGK
:C8B&=Y[&46+C"=`J
>6*1&3JK1\>J>
fg+2+6>>Q9Yh+I";"FK
+8$+^#/#^[;&1#+/B&
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>6=3+P8D`67/ JB&6"GK )P&+8
%LB&=D+6"6%H;&

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$$&B&63ULY+P&/O=DP/
T`K
0&3#Q%=D>";[ M +2+*\&I.&=J6G
;H&+P“Kế toán bán hàng và xácđịnh kết quả kinh doanh tại
Công ty cổ phần xây dựng và dịch vụ thương mại 86” = 86=&< '
$W6jK
,86=&<'$W6M@k
Chương 1:D=&<&P/#9#1#+/B&
>6>6$K
Chương 2J"#/#9#1#+/B&
>61\>J>fgK
Chương 3 <1l[+##P#/#9#1#+
/B&>61\>J>fgK
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CHƯƠNG 1:LÝ LUẬN CHUNG VỀ KẾ TOÁN BÁN HÀNG VÀ
XÁC ĐỊNH KẾT QUẢ KINH DOANH TẠI DOANH NGHIỆP
THƯƠNG MẠI
1.1. Những vấnđề về kế toán tiêu thụ và xácđịnh kết quả kinh doanh
1.1.1 Các khái niệm
EKEKEKEK^
^=%*^+8/LB&#"I/9/[+8+O
.$]OY;&&^[3=Om&<B&+[8.<
666#K&nM+b+.*1&3*^
^8.6P&=Y%^3#6&G=
4^[^6*^=o[ooKKK
EKEKEKiK;&*^
:\&&']W6B&#"I=&\&.#["J/J$
H7=&*1&3+F*'12CK)8=$&3
##=*^>6$*1&3"6p>6$

*1&3qb#=>p>6$>q+@F
+O#6#b3<6#K
!+C;&8./MP&H9#"J/
W6>6$[&.MO+@[9#B&6#
+=DKKKP&;X[/#*r<$;&**#/
#>6$UB&P*T%&P*^9]=
+OB&P*T%&PP>#6#b+OB&P+aPK
Q+8>I%3+PP#["&P'[&4>6
$Z+H>6$";"FK8.8[;&=\&
B&6"G3B&/++/*J@#".W6>6$K
EKEKEKkK/B&+C>6
:*';=$%6>6&&Y"#'W69#[4
9#[4B&=D>6$K)\=/B&4&']W6
#$["CF63+p#[B&D[7q=+4
&']W6G>6$&CB&[3=OW6B&#
s
"I*1&3>6
A!)(0t&up5!,v,!vA: q
"6">6$U8+C4+C#
HY6+C";=/B&+C4/B&
+C#K
A!)t?
A!)#t&<#?4#
1.1.2. Nhiệm vụ của kế toán bán hàng kết quả bán hàng
$96"7W6##;&1#+/
B&>6=+#H&&W6B&=DB&6
$&3#++W[41#[FLB&=D\
4[+##B&+#>6Z>6$K
?)8=$M>S#F[/#T3#
"#@[V9#[+6++FKKK+.+94

++W#T3#R;&$<#"K
?#41#>6&9#[>6&&+.1#+/
B&>6K."6[++'[+9&+W[&6P9#
"#9/>'93O#K
?#41#++W["&J#49#[
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1.1.3. Ý nghĩa của công tác kế toán tiêu thụ và xácđịnh kết quả kinh
doanh
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1.2. Tổ chức công tác kế toán trong doanh nghiệp
1.2.1 Hệ thống chứng từ kế toán tiêu thụ và xácđịnh kết quả kinh doanh
">6$[+C;&*^[#F+O

*V>#HQ
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1.2.2. Phương pháp tính giá trị thực tế xuất kho
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5#"9IB&\W6
E+^
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1.3. Nội dung kế toán tiêu thụ và xácđịnh kết quả kinh doanh
1.3.1. Hạch toán doanh thu bán hàng
1.3.1.1. Khái niệm “Doanh thu”
6&=#"#=O4/>6$&+O
"n/##*Q#+C*1&3>6F
W6>6$8=7'W*T%&K
6&t('=O#[*^;&"n•)#
6&&P9#&3>=*';=$%6
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>6&9#&3>Y#/3&[
#9#[>6&W6*'9#9"=[&/;&+b9$[
&/1&3^&[&/55M#"J/K
?*V>).#>6&9#[>6$*V
>#9*6&
xEE6&9#&3>K
xEi6&9#C9CK

1.3.1.2. Nguyên tắc hạch toán doanh thu
?)'Y*^[#[>&&/55M#
3&"Q&/>6&9#+O#M*'P9#68
&/55K
?)'Y*^[#[>&C>$&&/55
b&&/55M#"J/I>6&9#
&3>=#"6#K
?"FO9#MH"<["8I>6
$<>6&9#M#"6<>6&
6J$P=24";""<]OY
F+.<>6&+O1#<K
? %*^[#+O1#+=;&I=D>P
3=O[PB&#m&<[F&6Q'6#V"=F
9#b;&&#+O>6$3&<bF
&6Y'=O=Y+O/3&I#
"Q>6&9#+OM>S";9$";#xiEiu!
9#9"=[xiEk?5#9#[xiEE?/3&K
?"FO"n>6$+2/#+9#+2
&P+/&'n_66F&6I
"#*'+O=;&+O
xEEuc6&9#&3>eR#
9;8W6EkEuc&#ePP+2&W6
#KJ6F&6*r#xEEu
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c6&9#&3>eP#"+76[+2&P
"YW6#]OY+P&$<>6&K
1.3.1.3.Điều kiện ghi nhận doanh thu
M&^J*'Esu6&&<#p!$'&^J
/#$ 6[ 0,';q[6&9#+O<
+@F23x+P&$*6&

6q6$+8 &.6=Y"W"=O4X=PY
B&P*T%&*^b#F&6
9q6$aX%B&PB&=D#F*T
%&##bB&P.*##K
q6&+O1#++'XXK
>q6$+2&+Ob*r&+O=O4/Q6>
9#K
Mq0#++O4=;B&6+/6>9#K
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1.3.1.4. Trình tự hạch toán
Sơđồ 1.2: Trình tự hạch toán doanh thu bán hàng và cung cấp dịch
vụ
1.3.2. Kế toán các khoản giảm trừ doanh thu
"+C*1&3>6[#"Q>6&96
@
/3&[#9#[9#9"=K
1.3.2.1 Chiết khấu thương mại
6qKhái niệm
/3&=P>6$+7"Qb+8
6
##&6Y'=O=YM&<
P/3&
+8";O+@/b6/&69#K
?*V>xiEE?/3&K
9qNguyên tắc hạch toán
?"n/3&#*J/+O#9;
OxiEE[&'n/#+O/&.*6xEEuc6&
9#&3>ebxEiuc6&C9Ce+.1#+
>6&&J$"nK
1.3.2.2. Hàng bán bị trả lại

a) Khái niệm
!9#9"==*'*^[#>6$+81#+;&
9#"=>#+P&$+76/"O
+@/l3=O[*6B&#[W=KKK
68
6&
t('=O9#9"=•)#+8";86+9#9"=
Ey
?*V>xiEiu!9#9"=
b) Nguyên tắc hạch toán
?#4#*=;B&6+/$9#9"=
>6$+O#gsiEu49#K
?"n/#"#9#9"=+O#9; O
xiEi[ &'n/#+O/&.*6xEEuc6&9#
ebxEiuc6&C9Ce+.1#+>6&&&'n
/#K
1.3.2.3. Giảm giá hàng bán
a)Khái niệm
5#9#="QF&6>*^
86l3=O6+LB&#MB&+"O+@
/K
?*V>xiEk?5#9#K
b) Nguyên tắc hạch toán
?"n/##9##*J/+O
# 9; OxiEk[&'n/#+O/&.*6xEEu
c6&9#&3>ebxEiuc6&C9Ce
+.1#+>6&&J$"nK
EE
 Trình tự hạch toán các tài khoản giảm trừ doanh thu
xiEi

!,,:‚!,,:
xiEk
55!,‚55!,
&/55kkkE
€EE
!b&/55
P[!,,:[55!,p/&8q
Sơđồ 1.3: Trình tự hạch toán các khoản giảm trừ doanh thu
1.3.3. Hạch toán giá vốn hàng bán
1.3.3.1 Khái niệm
5#'9#=#"J/1&3W6C*'*^9#+O
p@4&6\9#+89#"6"n?+'Y
>6$qb#J/=6[>+8
+O1#+=;&##+O4#'+.1#+
/B&>6"nK
?*V>gkiu5#'9#
1.3.3.2. Nguyên tắc hạch toán
?"#'W6^[86[>&3"n+O
#9; Ogki[&'n/#/&.9;8•EE
+.1#+/B&>6K
Ei
?=<>Ja#@+O#9; O
gki<>Jƒa#@+O#'
9#K
?6[3#@*6&"Q+#9@F
+O#gkiK
?4&'+6H9IF#
gkiK
1.3.3.3. Trình tự hạch toán
Exs[Exxgki

•EE
(1&319#"66‚1#+A
Exg
Ex€Exx[
Exg
0&3!V9#!9#9"
V+9#+O0)=;&=<
0&39#"J/
             gi€[  Ekf
Ex•
##+O4#'!<>Ja
#!
Ex•
"4=<>Ja#!
Sơđồ 1.4: Trình tự hạch toán giá vốn hàng bán
1.3.4. Kế toán doanh thu hoạtđộng tài chính
1.3.4.1. Khái niệm
6&+C4=%>6&PP=2[P9
Ek
B&P[H[=O&<+O6>6&+C4#W6
>6$K
?*V>xExu6&+C4K
1.3.4.2. Nguyên tắc hạch toán
?)'Y#>6&Q+C&69#H#+O
<=*';=$%6#9#=Y#'[*'=2P"#/&b
/&K
?)'Y#P=2+&<+O[+&/&["#
/&IR8P=2W6#n>6$&6=+&
Y+O<=>6&#*"n[U=2+&
<+OQ# =2+&>@4"Y>6$&6=

+&+8I#"+&"#/&[/&+8K
? 6&+C4#*"n+O<O9;
8xEx&'n/#/&.9; O•EE+.1#+/B&
>6K
Es
1.3.4.3. Tình tự hạch toán
•EExEx EEE[
EEi[EkE
‚!) <=8/&["#/&
EiE[iif
:8/&["#/&&6
9*&/&["#/&
kkE
/3&6#+OT
kkf
\9>=89#
"<[=8<"Y
Sơđồ 1.5: Trình tự hạch toán doanh thu hoạtđộng tài chính
1.3.5. Kế toán chi phí hoạtđộng tài chính
1.3.5.1. Khái niệm
4+C4=#4=;B&6+/+C
+&4[46+6'C*'4#W6>6
$K
?*V>gkx?44K
1.3.5.2. Nguyên tắc hạch toán
?44#*"n+O<O9; Ogkx[
&'n/#/&.9;8•EE+.1#+/B&+C
>6K
1.3.5.3. Trình tự hạch toán
EEE[EEi[kkEgkx

•EE
/3&6#‚44
EiE[iiE1#+A
Ex
:Z>9#H#
Eif[iii
Ei•[ii•
:ZQ+C8'!<>Jƒ
Ei•[ii•=;>6#+&X
:<>Jƒ&
X[>
Sơđồ 1.6: Trình tự hạch toán chi phí tài chính
1.3.6. Kế toán chi phí quản lý kinh doanh
1.3.6.1. Chi phí bán hàng
6q#$
49#=4J/#*"B&#"I9#*^[
#[&3>K
,6@#4[Y$&*^[B&#p"Q
+C1\=Xq49[49B&+L8<&.C
*'4#K
?*V>gsiEu49#K
9q &;X#
?$/&.49#"Q&<+.4=O&<P
;&"n+O7HH+C#*4[>6&&n
>6W6>6$+.+9&;X]O%6>6&
4K"FO49##*"n=Y">6&
nNb68I49#+OF/&.
Esipisiqu4""YXp>qK(6&+84*r+O/
&."Q&<T#n*6&8>6&K
?49##*"n+O<O9; OgsiE[

Eg
&'n//#&.9;8•EE+.1#+/B&>6K
1.3.6.2. Chi phí quản lý doanh nghiệp
6q#$
4B&=D>6$=48=;B&6+/+C
>6[B&=D4[B&=D+P&&W6>6$K
,6@4\;B&=D>6$[4<=$&+@>]
7a[43&6()&>6$
C*'4#K
?*V>gsiiu4B&=D>6$K
b) Nguyên tắc hạch toán
?#4B&=D>6$#*"n+O<O
9; Ogsii[&'n/&.9;8•EE+.1#+/B&
>6K
E€
"IJ#
Exi[ExkgsiE[gsiiEEE[
EEi[Exi
4:[#&
Ekk
kks[kkf
4P=
#"4M=
•EE
EEE[EEi[kkE
4>&6‚4
49wP#0#+A
iEs
3&6()
Sơđồ 1.7 Trình tự hạch toán tài khoản chi phí quản lý kinh doanh

1.3.7. Kế toán thu nhập khác
1.3.7.1. Khái niệm
&<#=%&<>6$>J4
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Ef
\WB&6W6>6$b>#B&66=K
,6@&<Q6=D[O9#()[+O"O[9/&b
<[86C*'&<#K
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1.3.7.2. Nguyên tắc hạch toán
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>6K
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1.3.7.3. Trình tự hạch toán
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‚&<#kkkE
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Exg[iEE
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Sơđồ 1.8: Trình tự hạch toán tài khoản thu nhập khác
1.3.8. Kế toán chi phí khác
1.3.8.1. Khái niệm

4#=%4#*>#*J$6#
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1.3.8.2. Nguyên tắc hạch toán
?#4##*"n+O<O9; OfEE
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1.3.8.3 Trình tự hạch toán
    iEE                                               fEE
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iy
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Sơđồ 1.9: Trình tự hạch toán tài khoản chi phí khác
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1.3.9. Kế toán xácđịnh kết quả kinh doanh
1.3.9.1 Khái niệm
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4#K
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••EE8*'>&'nK
•#1#+/B&+C>6W6>6$
: "Y&/  t: &Q!)v: &Q!)v
: #
"+8
: &Q!)t&u5!,u,!uA:
: &Q!)t!)u!)
: #t #u#
: *6&&/  t: "Y&/  ?&/ 
1.3.9.2. Nguyên tắc hạch toán
?•EE#++W[41##/B&
+C  >6W6n/#M+LB&+W6/+CB&=D
4K
ii
?/B&+C>6+O#/MQ=
+C>6[#/Q=*^[Q
[Q=>K
?#>6&&<#/&.
=*'>6&&&<&K
?=O&<"Y&/&<>6$+O1#+MB&
+W6&^J/#/+C/#>6$K
1.3.9.3 Trình tự hạch toán
gki[gkx[gsiE[gsii[fEE•EE
xEE[xEi[xEx[€EE
‚4‚&<
‚&/  $‚

&/  2=4&/  2=
‚=8‚=Z
Sơđồ 1.10: Trình tự hạch toán xácđịnh kết quả kinh doanh
1.3.10. Kế toán thuế thu nhập doanh nghiệp
ik
1.3.10.1. Khái niệm
4&/&<>6$=4&/&<>6
$$4&/&<>6$2=1#+
=O&<b1#+=ZW6CFnK
?4&/&<>6$$=*'&/&
<>6$C4";&<&&/&/*&3&<
>6$W67$K
?4&/&<>6$Z==*'&/&<
>6$*rC"=6#*Q
v5<&/  7=""7
v!<=*&/&<7=+O<Q#7
"YK
?*V>fiEu4&/&<>6$K
?@i3ifiEE?4&/  $
[
fiEi?4&/  2=K
1.3.10.2. Nguyên tắc hạch toán
?&'n/&.4&/  $9; O•EE+.
1#+/B&>6K
?/&.*';=$%6*'#*9;8fiEi=Y*'
#*9; OfiEi?c4&/  2=e#*"7
9;8•EE+.1#+/B&>6K
?/&.;=$%6*'#*9; OfiEi=Y*'#
*9;8fiEi?c4&/  2=e9; O•EE+.
1#+/B&>6K

1.3.10.3. Trình tự hạch toán
kkksfiE•EE
('&/  $C‚4&/
> J1#+  $
is
(';=$%6*'&/  
C=Y*'FC
Sơđồ 1.11: Trình tự hạch toán chi phí thuế thu nhập doanh nghiệp
1.3.11. Kế toán lợi nhuận sau thuế
1.3.11.1. Khái niệm
:/B&>6p=8b=Zq*6&&/&<>6$W6
>6$K
?*V>siE?:O&<6\'K
?siE8i3i
siEE?c:O&<6\'7"Ye#/B&
+C>6[II\6=O&<b1V=D=Z&C#7
"YK
siEi?c:O&<6\'76e#/B&
>6[II\'=O&<1V=DW676Y#$K
1.3.11.2. Nguyên tắc hạch toán
&'n/#[#>6&4+O/&.*6
•EEuc0#+/B&>6eK(6&+8[Q•EE/&.*6
siEuc:O&<*6&&/e+.1#+=2‚=Z"nK
ix