Ebook hướng dẫn kế toán tài chính doanh nghiệp vừa và nhỏ phần 2

CHl/dNG VI - KE TOAN DOANH THU

1. Khai niem, tai khoan va quy tac ke toan doanh thu
a) Doang thu
Doanh thu la tong gia tri cac lpi l'ch kinh te doanh nghiep thu dupe trong ky
ke toan, phat sinh tit cac hoat dong SXKD thong thtfdng cua doanh nghiep, gop
phan lam tin g von chu sd htfu.
Doanh thu dtfdc phat sinh ttf giao dich, stf kien dtfpc xac dinh bdi thoa thuan
gitfa doanh nghiep vdi ben mua ho&c ben stf dung tai san. No dtfdc xac dinh bang
gia tri hdp ly cua cac khoan da thu ho&c se thu dtfdc sau khi trtf (-) cac khoan
chiet khau thtfdng mai, giam gia hang han va gia tri hang ban bi tra lai.

b) Quy tac ketodn
(1) Doanh thu ban hang va cung cap dich vu la doanh thu cua kho'i ltfpng
san pham, hang hoa da ban; dich vu da cung cap dtfdc xac dinh la tieu thu trong
ky khong phan biet doanh thu da thu hay se thu dtfdc tien.
(2) Doanh thu va chi phf lien quan den cung mot giao dich phai dtfdc ghi
nhan dong thdi theo nguyen t ic phu hdp va phai theo n&m tai chinh.
(3) Chi ghi nhan doanh thu trong ky ke toan khi thoa man dong thdi cac dieu
kien ghi nhan doanh thu ban hang va doanh thu cung cap dich vu, doanh thu tien
lai, tien ban quyen, tien co ttfc va lpi nhuan dtfpc chia quy dinh tai diem 1 0 , 16,
24, cua chuan mtfc doanh thu va thu nhap khac (Quyet dinh so 149/2001/QT-BTC
ngay 31-12-2001 cua Bo Tai Chinh) va cac quy dinh cua che do ke toan hien
hanh. Khi khong thoa man cac dieu kien ghi nhan, doanh thu khong dtfdc hach
toan vao Tai khoan doanh thu.
Theo quy dinh tai diem 10 cua Chuan mtfc doanh thu va thu nhap khac,
doanh thu ban hang dtfdc ghi nhan khi dong thdi thoa man tat ca n&m (5) dieu
kien sau:
(a) Doanh nghiep da chuyen giao phan ldn rui ro va ldi ich g&n lien v 6i quyen
sd htfu san pham h o ic hang hoa cho ngtfdi mua;
(b) Doanh nghiep khong con n&m gitf quyen quan ly hang hoa nhtf ngtfdi sd

htfu hang hoa ho&c quyen kiem soat hang hoa;
(c) Doanh thu dtfdc xac dinh ttfdng do'i ch&c ch&n;
(d) Doanh nghiep da thu dtfdc ho&c se thu dtfpc ldi ich kinh te ttf giao dich
ban hang;
(e) Xac dinh dtfpc chi phi lien quan den giao dich ban hang.
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Theo quy dinh tai diem 16 cua Chuan mtfc doanh thu va thu nhap khac,
doanh thu cung cap dich vu dtfdc ghi nhan khi ket qua cua giao dich do dtfpc xac
dinh mot cach dang tin cay. Trtfdng hdp giao dich ve cung cap dich vu lien quan
den nhieu ky thi doanh thu dtfpc ghi nhan trong ky theo ket qua phan cong viec
da hoan thanh vao ngay lap Bang Can doi ke toan cua ky do. Ket qua cua giao
dich cung cap dich vu dupe xac dinh khi thoa man tat ca bon (4) dieu kien sau:
(a) Doanh thu dtfdc xac dinh ttfdng doi ch ic chin;
(b) Co kha n&ng thu dtfdc ldi ich kinh te ttf giao dich cung cap dich vu do;
(c) Xac dinh dtfdc phan cong viec da hoan thanh vao ngay lap Bang Can doi
ke toan;
(d) Xac dinh dtfdc chi phi phat sinh cho giao dich va chi phi de hoan thanh
giao dich cung c&'p dich vu do.
Theo quy dinh tai diem 24 cua Chuan mtfc doanh thu va thu nhap khac,
doanh thu phat sinh ttf tien lai, tien ban quyen, co ttfc va ldi nhuan dtfdc chia cua
doanh nghiep dtfdc ghi nhan khi thoa man dong thdi hai (2 ) dieu kien sau:
(a) Co kha n&ng thu dtfdc ldi ich kinh te ttf giao dich do;
(b) Doanh thu dtfdc xac dinh ttfdng doi ch ic ch&n.
(4) Khi hang hoa ho&c dich vu dtfdc trao doi de lay hang hoa ho&c dich vu
ttfdng ttf ve ban chat va gia tri thi viec trao doi nay khong dtfdc coi la mot giao
dich tao ra doanh thu va khong dtfdc ghi nhan la doanh thu.
(5) Doanh thu (ke ca doanh thu noi bo) phai dtfdc theo doi rieng theo ttfng
loai doanh thu ban hang, doanh thu cung cap dich vu, doanh thu tien lai, tien ban

quyen, cd ttfc va ldi nhuan dtfdc chia. Trong ttfng loai doanh thu lai dtfdc chi tiet
theo ttfng thtf doanh thu nhtf doanh thu ban hang co the dtfdc chi tiet thanh
doanh thu ban san pham, hang hoa nh&m phuc vu cho viec xac dinh day du,
chi'nh xac ket qua kinh doanh theo yeu cau quan ly hoat dong san xuat ki nh
doanh va lap bao cao ket qua kinh doanh cua doanh nghiep.
( 6) Neu trong ky ke toan phat sinh cac khoan giam trtf doanh thu ban hang
va cung cap dich vu nhtf chiet kha'u thtfdng mai, giam gia hang ban, hang ban bi
tra lai thi phai dtfdc hach toan rieng biet. Cac khoan giam trtf doanh thu dtfdc
tinh trtf vao doanh thu ghi nhan ban dau de xac dinh doanh thu thuan lam c&n
ctf xac dinh ket qua kinh doanh cua ky ke toan.
(7) Ve nguyen t&c, cudi ky ke toan, doanh nghiep phai xac dinh ket qua hoat
dong SXKD. Toan bo doanh thu thuan thtfc hien trong ky ke toan dtfpc ket
chuyen vao Tai khoan 911 - Xac dinh ket qua kinh doanh. Cac tai khoan thuoc
loai doanh thu khong co so dtf cuoi ky.
Doanh thu thuan dtfpc xac dinh theo cong thtfc sau:
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Doanh thu thuin = Doanh thu ban hang va cung ci'p dich vu - Chiet khau
thUcfng mai - Doanh thu hang ban bi tra lai - Doanh thu hang giam gia - Thue
xui't kh£u, thue TTDB, thue GTGT phai nop (theo phtfdng phap trtfc tiep).
(8) Doanh thu ban h in g va cung cap dich vu b in g ngoai te thi phai quy doi
ngoai te ra Dong Viet Nam theo ty gia thtfc te phat sinh h o ic ty giao dich binh
quan tren thi trtfdng ngoai te lien Ngan hang Nha ntfdc Viet Nam cong bd tai thcii
diem phat sinh nghiep vu kinh te.
(9) Nguyen t ic xac dinh doanh thu ban hang va cung ci'p dich vu cua doanh
nghiep:
+ Ddi vdi san pham, hang hoa, dich vu thuoc do'i ttfdng chiu thue GTGT theo
phtfdng phap khi'u trtf, doanh thu ban hang va cung ci'p dich vu la gia ban chtfa
co thue GTGT;

+ Ddi vdi san pham, hang hoa, dich vu khong thuoc dien chiu thue GTGT,
h oic chiu thue GTGT theo phtfdng phap trtfc tiep thi doanh thu ban hang va cung
cap dich vu la tong gia thanh toan (da gom thue GTGT);
+ Do'i vdi san pham, hang hoa, dich vu thuoc ddi ttfdng chiu thue tieu thu
d ie biet, h o ic thue xua't khau thi doanh thu ban hang va cung cap dich vu la tong
gia thanh toan (bao gom ca thue tieu thu d ie biet h o ic thue xua't khiu);
+ Nhtfng doanh nghiep n h in gia cong vat ttf, hang hoa thi chi phan anh vao
doanh thu ban hang va cung ci'p dich vu so' tien gia cong thtfc te dtfdc htfdng,
khong bao gom gia tri vat ttf, hang hoa nhan gia cong;
+ Doi vdi hang hoa n h in ban dai ly, ky gtii theo phtfdng thtfc ban dting gia
htfclng hoa hong thi hach toan vao doanh thu ban hang va cung cap dich vu ph in
hoa hong ban hang ma doanh nghiep dtfdc htfclng;
+ Trtfdng hdp ban hang theo phtfdng thtfc tra ch im , tra gop thi doanh
nghiep ghi nhan doanh thu ban hang theo gia ban tra ngay va ghi nhan vao
doanh thu hoat dong tai chinh ve phan lai tinh tren khoan phai tra nhtfng tra
cham phti hdp vdi thdi diem ghi nhan doanh thu dtfdc xac nhan;
+ Nhting san pham, hang hoa dtfdc xac dinh la tieu thu, nhtfng vi ly do ve
chi't ltfdng, ve quy cach ky thuat... ngtfdi mua tti chol thanh toan, gtii tra lai
ngtfdi ban h o ic yeu cau giam gia va dtfdc doanh nghiep chap thuan; h o ic ngtfdi
mua hang vdi khoi ltfdng ldn dtfdc chiet kha'u thtfdng mai thi cac khoan giam trti
doanh thu ban hang nay dtfdc theo doi rieng biet tren cac Tai khoan 5211 - Chiet
khi'u thtfdng mai, Tai khoan 5212 - Hang ban bi tra lai, h o ic Tai khoan 5213 Giam gia hang ban.
+ Trtfdng hdp trong ky doanh nghiep da viet hoa ddn ban hang va da thu
tien ban hang nhtfng den cudi ky v in chtfa giao hang cho ngtfdi mua hang, thi tri

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gia so' hang nay khong dtfdc coi la tieu thu va khong dtfdc ghi vao Tai khoan 511“Doanh thu” ma chi hach toan vao ben Co Tai khoan 131 - “Phai thu cua khach
hang” ve khoan tien da thu cua khach hang. Khi thtfc giao hang cho ngtfdi mua se

hach toan vao Tai khoan 511 - “Doanh thu” ve tri gia hang da giao, da thu trtfdc
tien ban hang, phu hdp vdi cac dieu kien ghi nhan doanh thu.
+ Doi vdi trtfdng hdp cho thue tai san, co nhan trtfdc tien cho thue cua nhieu
n&m thi doanh thu cung cap dich vu ghi nhan cua n&m tai chinh la so tien cho
thue dtfdc xac dinh tren cd sd lay toan bo tong so tien thu dtfdc chia cho so n&m
cho thue tai san.
+ Do'i vdi doanh nghiep thtfc hien nhiem vu cung cap san pham, hang hoa,
dich vu theo yeu cau cua Nha ntfdc, dtfdc Nha ntfdc trd cap h o ic trd gia theo quy
dinh thi doanh thu trd cap, trd gia la so' tien dtfdc Nha ntfdc chinh thtfc thong bao,
ho&c thtfc te trd cap, trd gia. Doanh thu trd cap, trd gia dtfdc phan anh tren Tai
khoan 5114 - Doanh thu trd cap, trd gia.

c) Tai khoan ke toan
Tai khoan 511 “Doanh thu” dtfdc sii dung de phan anh toan bo doanh thu
cua doanh nghiep dat dtfdc trong mot ky ke toan.

Tai khoan nay co ket cau vd noi dung ghi nhu sau:
Ben Nd:
- Sd thue tieu thu dac biet, ho&c thue xua't khau phai nop tinh tren doanh
thu ban hang thtfc te cua san pham, hang hoa, dich vu da cung cap cho khach
hang va da dtfdc xac dinh la tieu thu trong ky ke toan;
- Thue GTGT phai nop NSNN do'i vdi doanh nghiep ap dung phtfdng phap
trtfc tiep;
- Chiet kha'u thtfdng mai ket chuyen cuo'i ky;
- Tri gia hang ban bi tra lai ket chuyen cuo'i ky;
- Khoan giam gia hang ban ket chuyen cudi ky;
- Doanh thu thuan dtfdc ket chuyen vao Tai khoan 911 - Xac dinh ket qua
kinh doanh.

Ben Co:

- Doanh thu ban san pham, hang hoa va cung cap dich vu cua doanh nghiep
thtfc hien trong ky ke toan;
- Tien lai, tien ban quyen, cd ttfc va ldi nhuan dtfdc chia trong ky ke toan.
- Tien lai do ban ngoai te va lai chenh lech ty gia.

Tdi khoan 511 khong co so du cuoi ky.

418


2. Ke toan doanh thu ban hang hoa, san pham
(1) Doanh thu cua kho'i lifting san pham (thanh pham, ban thanh pham)
hang hoa, da dtfdc xac dinh la tieu thu trong ky ke toan:
a) Doi vdi san pham, hang hoa chiu thue GTGT theo phtfting phap kha'u trtf
va doanh nghiep nop thue theo phtfting phap kha'u trtf, doanh thu ban hang dtftic
ghi nhan theo gia ban chtfa co thue GTGT:
Nd cac TK 111, 112, 131 (Tong gia thanh toan)
Co TK 511 - Doanh thu (Gia ban chtfa co thue GTGT)
Co TK 3331 - Thue GTGT (33311).
b) Ddi vdi san pham, hang hoa ban cho khach hang khong thuoc dien chiu
thue GTGT, hoSc khach hang la do'i ttfdng dtftic mien thue GTGT, doanh thu ban
hang dtftic ghi nhan theo gia ban khong co thue GTGT:
Nti cac TK 1 1 1 , 112, 131 (Tong gia thanh toan)
Co TK 511 - Doanh thu (Tong gia thanh toan khong co thue GTGT).
c) Do'i vdi san pham, hang hoa ban cho khach hang chiu thue GTGT theo
phtfdng phap trtfc tiep, doanh thu ban hang dtftic ghi nhan theo gia ban gom thue
GTGT:
Nd cac TK 111, 112, 131 (Tong gia thanh toan)
Co TK 511 - Doanh thu (Tong gia thanh toan gom thue GTGT).
(2) Trtfdng hcfp, doanh thu ban hang thu bang ngoai te, thi ngoai viec ghi sd

ke toan chi tiet so nguyen te da thu hoac phai thu, ke toan phai ghi khoan doanh
thu n&y bang Dong Viet Nam hoac bang ddn vi tien te chinh thtfc sik dung trong
ke toan theo ty gia giao dich thtfc te hoac ty gia giao dich binh quan lien ngan
hang tai thdi diem phat sinh nghiep vu kinh te do vdi cac but toan da neu cl but
toan (la , lb, lc).
(3) Doanh thu cua kho'i ltfdng hang hoa da dtftic xac dinh la tieu thu trong ky
ke toan chiu thue tieu thu dac biet, doanh thu ban hang dtfdc ghi nhan theo gia
ban da co thue tieu thu dac biet nhtfng chtfa gom thue GTGT (theo quy dinh cua
Luat Thue TTDB):
Ncf cac TK 1 1 1 , 112, 131 (Tong gia thanh toan gom ca thue TTDB va
thue GTGT)
Co TK 511 - Doanh thu (Gia ban co thue TTDB, nhtfng chtfa gom
thue GTGT)
Co TK 3331 - Thu§' GTGT (33311).
(4) Doanh thu cua khoi ltfdng hang hoa xuat khau da dtfdc xac dinh la tieu
thu trong k£ k§' toan chiu thu§' xua't khau, doanh thu ban hang dtfdc ghi nhan

419


theo gia ban da co thue xuat khau nhUng khong gom thue GTGT (theo quy dinh
cua Luat thue GTGT: thue suat cua hang hoa, dich vu xuat khau la 0%):
Nd cac TK 111, 112, 131 (Tong gia thanh toan gom ca thue xuat kh&u)
Co TK 511 - Doanh thu (Gia ban co thue xuat kh&u, nhtfng chtfa
gom thue GTGT).
(5) Trtfdng hdp ban hang theo phtfdng thtfc hang doi hang
a) Doi v 6i doanh nghiep nop thue GTGT theo phtfdng phap khau trtf khi ban
hang thuoc doi ttfdng chiu thue GTGT theo phtfdng phap khau trtf doi lay vat tu,
hang hoa khac sti dung cho san xua't kinh doanh hang hoa, dich vu chiu thue
GTGT theo phtfdng phap kha'u trti, doanh thu ban hang de doi l&'y v&t ttf, hang

hoa khac dtfdc ghi nh&n theo gia ban chtfa co thue GTGT:
Nd TK 131 - Phai thu ctia khach hang (Tong gia thanh toan)
Co TK 511 - Doanh thu (gia ban chtfa co thue GTGT)
Co TK 3331 - Thue GTGT (33311).
- Vat ttf, hang hoa nhan trao doi ve, chting dtfdc ghi nhan theo gia mua chua
c 6 thue GTGT:
Nd TK 152,153, 156, 211,... (gia mua chtfa co thue GTGT)
Nd TK 133 - Thue GTGT dtfdc khau trti (neu co)
Co TK 131 - Phai thu ctia khach hang (Tong gia thanh toan).
b) Khi ban hang thuoc dien khong chiu thue GTGT ho&c chiu thue GTGT
theo phtfdng phap trtfc tiep doi lay vat ttf, hang hoa khac sti dung cho san xu£t,
kinh doanh hang hoa, dich vu khong thuoc dien chiu thue GTGT ho&c chiu thue
theo phtfdng phap trtfc tiep, doanh thu dtfdc ghi nhan theo tong gia thanh toan:
Ncf TK 131 - Phai thu ctia khach hang (Tong gia thanh toan)
Co TK 511 - Doanh thu (Tong gia thanh toan).
- Vat ttf, hang hoa nhan trao doi ve, chiing dtfdc ghi nh&n theo gia thanh
toan:
Nd TK 152, 153, 156, 211,... (theo gia thanh toan)
Co TK 131 - Phai thu ctia khach hang.
( 6) Ke toan doanh thu ban hang theo phtfdng thtic tra ch&m, tra gop
a) Doi v 6i hang hoa chiu thue GTGT theo phtfdng phap kha'u trti:
- Doanh thu ban hang tra cham, tra gop, dtfdc ghi nh&n theo gia ban tra
ngay khong co thue GTGT dau ra, va lai tra cham, tra gop dtfdc ghi nh&n v&o
doanh thu chtfa thtfc hien, sau do khoan lai nay dtfdc ghi nh&n vao doanh thu
hoat dong tai chinh cua cac ky ttfdng ting:

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Nd cac TK 111, 112 (Tien tra lan dau gom ca lai)

Nd TK 131 - Phai thu cua khach hang (Tien tra cham phai thu gom ca lai)
Co TK 511 - Doanh thu (Gia ban tra tien ngay chtfa co thue GTGT)
Co TK 333 - Thue va cac khoan phai nop Nha ntfdc (3331 - Thue
GTGT phai nop)
Co TK 3387 - Doanh thu chtfa thtfc hien (lai tra cham, tra gop la
Chenh lech gitfa tong so" tien theo gia ban tra cham,
tra gop vdi gia ban tra tien ngay chtfa co thue GTGT).
- Tien lai ban hang tra cham, tra gop cua ky nay ho&c ttfng ky sau dtfdc ghi
nh&n vao doanh thu hoat dong tai chinh:
Nd TK 3387 - Doanh thu chtfa thtfc hien
Co TK 511 - Doanh thu (Doanh thu hoat dong tai chinh: Lai tra
cham, tra gop).
- Khi thtfc thu tien ban hang l&n tiep sau:
Nd cac TK 111, 112,...
Co TK 131 - Phai thu cua khach hang,
b) Ddi vdi hang hoa khong thuoc dien chiu thue GTGT:
- Doanh thu ban hang tra cham, tra gop, dtfdc ghi nhan theo gia ban tra
ngay khong c 6 thue GTGT dau ra, va lai tra chim , tra gop dtfdc ghi nhan vao
doanh thu chtfa thtfc hien, sau do khoan lai nay dtfdc ghi nh&n vao doanh thu
hoat dong tai chmh cua cac ky ttfdng tfng:
Nd cac TK 111, 112 ( Tien tra lin dau gom ca lai)
Nd TK 131 - Phai thu cua khach hang (Tien tra cham phai thu gom ca lai)
Co TK 511 - Doanh thu (Gia ban tra tien ngay khong co thue GTGT)
Co TK 3387 - Doanh thu chtfa thtfc hien (lai tra cham, tra gop la
Chenh lech gitfa tong sd tien theo gia ban tra ch&m,
tra gop vcti gia ban tra tien ngay khong co thue GTGT).
- Tien lai ban hang tra ch&m, tra gop cua ky nay ho&c ttfng ky sau dtfdc ghi
nh&n v&o doanh thu hoat dong tai chinh:
Nd TK 3387 - Doanh thu chtfa thtfc hien

Co TK 511 - Doanh thu (Doanh thu hoat dong tai chinh: Lai tra
ch&m, tra gop).
•Khi thtfc thu tiln ban h&ng lan tiep sau:
Np cac T K l l l , 112,...
C6 TK 131 - Phai thu cua khach hang.
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c) Doi vdi hang hoa chiu thue GTGT theo phifdng phap tnic tiep:
- Doanh thu ban hang tra cham, tra gop, dUdc ghi nhan theo gia ban tra
ngay gom thue GTGT dau ra, va lai tra cham, tra gop dtfdc ghi nhan vao doanh
thu chua thtfc hien, sau do khoan lai nay dtfcfc ghi nhan vao doanh thu hoat dong
tai chinh cua cac ky ttfdng tfng:
Nd cac TK 1 1 1 , 112 (Tien tra lan dau)
Nd TK 131 - Phai thu cua khach hang (Tien tra cham phai thu )
Co TK 511 - Doanh thu (Gia ban tra tien ngay gom thue GTGT).
Co TK 3387 - Doanh thu chtfa thtfc hien (Chenh lech gitfa tong so
tien theo gia ban tra cham, tra gop vdi gia ban tra
tien ngay gom thue GTGT).
- Tien lai ban hang tra cham, tra gop cua ky nay hoSc ttfng ky sau dtfdc ghi
nhan vao doanh thu hoat dong tai chinh:
Nd TK 3387 - Doanh thu chtfa thtfc hien
Cd TK 511 - Doanh thu (tien lai tra cham, tra gop).
- Khi thtfc thu tien ban hang tiep sau:
Nd cac TK 1 1 1 , 112
Cd TK 131 - Phai thu cua khach hang.
- Cuo'i ky, ke toan tinh toan, xac dinh thue GTGT phai nop theo phtfdng
phap trtfc tiep:
Nd TK 511 - Doanh thu
Cd TK 3331 - Thue GTGT.

(7)
Ke toan doanh thu ban hang bang phtfdng thtfc ban qua cac dai ly ban
dung gia htfdng hoa hong
a) Ke toan d ddn vi giao hang dai ly:
- Khi xuat kho san pham hang hoa giao cho cac dai ly, ghi nhan tri gia hang
giii ban dai ly:
Nd TK 157 • Hang giii di ban
C o ca cT K 155, 156.
- Khi hang hoa giao cho cac dai ly da dtfdc ban, c&n ctf vao Bang ke hoa dcfn
ban ra cua hang hoa da tieu thu do cac dai ly htfdng hoa hong lap giii ve, tuy theo
phtfdng phap nop thue cua doanh nghiep ban de ghi nhan doanh thu:
+ Doi vdi hang hoa, dich vu chiu thue theo phtfdng phap khau trtf va doanh
nghiep nop thue GTGT theo phtfdng phap khau trtf, doanh thu ban hang dtfdc ghi
nhan theo gia ban chtfa co thue GTGT:
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Nd cac TK 111, 112, 131 (Tong gia thanh toan)
Co TK 511 - Doanh thu (Gia ban chua co thue GTGT)
Co TK 3331 - Thue GTGT (33311).
Dong thdi phan anh gia von cua hang ban ra:
Ncf TK 632 - Gia von hang ban
Co TK 157 - Hang giii di ban.
+ Ddi vdi hang hoa, dich vu khong thuoc dien chiu thue GTGT ho&c chiu
thue GTGT theo phtfdng thtfc trtfc tiep ho&c hang hoa, dich vu chiu thue GTGT
theo phtfdng phap khau trtf nhtfng doanh nghiep nop thue GTGT theo phtfdng
phap trtfc tiep, doanh thu ban hang dtfdc ghi nhan theo tong gia thanh toan:
Nd cac TK 111, 112, 131 (Tong gia thanh toan)
Co TK 511 - Doanh thu (Tong gia thanh toan).
Dong thdi phan anh gia vo'n cua hang ban ra:

Nd TK 632 - Gia von hang ban
Co TK 157 - Hang giii di ban.
- So' tien hoa hong phai tra cho ddn vi nhan ban hang dai ly htfclng hoa hong:
Nd TK 642 - Chi phi quan ly kinh doanh
C o c a c T K 111, 112, 131.
b) Ke toan b ddn vi nh&n dai ly
- Hang hoa nhan ban dai ly ban dung gia htfclng hoa hong, dtfdc ghi nh&n
theo gia tri hang hoa nhan ban dai ly vao Tai khoan 003 “Hang hoa nhan ban ho,
nh&n ky gtii”. Khi nhan hang dai ly, ky gtii ghi ben Nd, khi xuat hang ban ho&c
xu&'t tra lai hang cho ben giao hang, ghi ben Co Tai khoan 003 “Hang hoa nh&n
ban ho, nh&n ky gtii”.
- Khi ban hang hoa nhan ban dai ly:
+ Khi xuat ban hang nhan dai ly, phai lap Hoa ddn (GTGT) ho&c Hoa ddn
ban h&ng theo che do quy dinh c&n cti v&o hoa ddn (GTGT) ho&c hoa ddn ban
hang va cac chting tti lien quan, va ghi nh&n sd tien ban hang dai ly phai tra cho
ben giao hang:
Nd cac TK 1 1 1 , 112, 131
Co TK 331 - Phai tra cho ngtfdi ban (Tong gia thanh toan).
+ Dinh k£, khi xac xac dinh doanh thu ban hang dai ly la hoa hong dtfdc
htfdng, ddn vi nh&n ban dai ty phai l&p hoa ddn (GTGT) ho&c hoa ddn ban hang
theo che dd quy dinh va phan anh doanh thu ban hang dai ly:

423


Nd TK 331 - Phai tra cho ngiidi ban
Co TK 511 - Doanh thu (hoa hong ban hang dai ly chtfa gom thue
GTGT)
Co TK 3331 - Thue GTGT (33311).
- Khi tra tien ban hang dai ly cho ben giao hang:

Nd TK 331 - Phai tra cho ngtfdi ban
Co cac TK 111, 112,...

3. Ke toan doanh thu cu n g cap dich vu
(1) Doanh thu cua khoi ltfdng dich vu da cung cap cho khach hang dtfdc xac
dinh la tieu thu trong ky ke toan:
a) Do'i vdi dich vu chiu thue GTGT theo phtfdng phap kha'u trtf va doanh
nghiep nop thue theo phtfdng phap kha'u trtf, doanh thu cung cap dich vu dtfdc
ghi nhan theo gia cung cap dich vu chtfa co thue GTGT:
Nd cac TK 111, 112 (neu thu tien ngay - Tong gia thanh toan)
Nd TK 131 - Phai thu cua khach hang (neu chtfa thu tien - Tong gia
thanh toan)
Co TK 511 - Doanh thu (Gia cung cap dich vu chtfa co thue GTGT)
Co TK 3331 - Thue GTGT (33311).
b) Do'i vdi dich vu da cung cap cho khach hang khong thuoc dien chiu thue
GTGT, ho&c khach hang la do'i ttfdng dtfdc mien thue GTGT, doanh thu cung cap
dich vu dtfdc ghi nhan theo gia cung cap dich vu khong co thue GTGT:
Nd cac TK 111, 112 (neu thu tien ngay - Tong gia thanh toan)
Nd TK 131 - Phai thu cua khach hang (neu chtfa thu tien - Tong gia
thanh toan khong co thue GTGT)
Co TK 511 ■Doanh thu (Tong gia thanh toan khong co thue GTGT).
c) Do'i vdi dich vu da cung cap cho khach hang chiu thue GTGT theo phtfdng
phap trtfc tiep, doanh thu cung cap dich vu dtfdc ghi nhan theo gia cung cap dich
vu gom thue GTGT:
Nd cac TK 111, 112, 131 (Tong gia thanh toan)
Co TK 511 - Doanh thu (Tong gia thanh toan gom thue GTGT).
(2) Trtfdng hdp, doanh thu cung cap dich vu thu b in g ngoai te, thi ngoai viec
ghi sd ke toan chi tiet so nguyen te da thu ho&c phai thu, ke toan phai ghi khoan
doanh thu nay bang Dong Viet Nam ho&c bang ddn vi tien te chinh thtfc stf dung
trong ke toan theo ty gia giao dich thtfc te ho&c ty gia giao dich binh quan lien

ngan hang tai thdi diem phat sinh nghiep vu kinh te do vdi cac but toan da neu d
but toan (la , lb, lc).
424


(3)
Doanh thu cua khoi ltfdng dich vu da dtfdc xac dinh la tieu thu trong ky
ke toan chiu thue tieu thu dSc biet, doanh thu cung cap dich vu dtfdc ghi nhan
theo gia ban da co thue tieu thu d&c biet nhtfng chtfa gom thue GTGT (theo quy
dinh cua Luat Thue TTDB):
Nd cac TK 111, 112, 131 (Tong gia thanh toan gom ca thue TTDB va
thue GTGT)
Co TK 511 - Doanh thu (Gia ban co thue TTDB, nhtfng chtfa gom
thue GTGT)
Co TK 3331 - Thue GTGT (33311).

4. Ke toan doanh thu cua hcfp don g xay dtfng
Ke toan doanh thu cua hdp dong xay dtfng quy dinh nha thau dtfdc thanh
toan theo tien do ke hoach, dtfdc htfdng dan d muc “Ke toan thanh toan theo tien
do ke hoach hdp dong xay dtfng” .

5. Ke toan doanh thu ttf cac khoan trd cap, trd gia
( 1 ) Trtfdng hdp chtfa nhan tien ngay ttf khoan trd cap, trd gia cua Nha ntfdc:
(1.1) Khoan doanh thu ttf trd cap, trd gia cua Nha ntfdc cho doanh nghiep
chtfa nhan tien ngay dtfdc ghi vao khoan phai thu doi vdi Nha ntfdc:
Nd TK 333 - Thue va cac khoan phai nop Nha ntfdc (3339)
Co TK 511 - Doanh thu.
(1.2) Khi nhan dtfdc tien cua ngan sach Nha ntfdc thanh toan:
Nd cac TK 111, 112
Cd TK 333 - Thue va cac khoan phai nop Nha ntfdc (3339).

(3) Trtfdng hdp nhan tien ngay ttf khoan trd cap, trd gia cua Nha ntfdc:
Khoan doanh thu trd cap trd gia dtfdc Nha ntfdc cap tien ngay cho doanh
nghiep dtfdc ghi vao doanh thu:
Nd cac TK 111, 112
Cd TK 511 - Doanh thu.

6. Ke toan doanh thu hoat don g gia con g
(1) Ddn vi nhan gia cong ghi nhan gia tri vat ttf, hang hoa nhan gia cong vao
ben Nd TK 002 “Vat ttf, hang hoa nhan gitf ho, nhan gia cong”. Khi tra lai vat ttf,
hang hoa gia cong xong ghi ben Co TK 002.
(2) Doanh thu ttf hoat dong gia cong la so' tien gia cong thtfc te dtfcfc htfdng
dtfdc ghi nhan vao doanh thu chtfa gom thue GTGT neu hoat dong gia cong chiu
thue GTGT theo phtfdng phap khau trtf:

425


N dT K 111, 112, 131
Co TK 511 - Doanh thu (sd tien gia cong dude htfdng chtfa co thue
GTGT)
Co TK 3331 - Thue GTGT (33311).
Hocic:
Doanh thu ttf hoat dong gia cong la so' tien gia cong thtfc te dtfdc htfdng duoc
ghi nhan vao doanh thu co gom thue GTGT neu hoat dong gia cong chiu thue
GTGT theo phtfdng phap trtfc tiep:
Nd TK 111, 112, 131
Co TK 511 - Doanh thu (so' tien gia cong dtfdc htfdng co thue GTGT).

7. Ke toan doanh thu hoat don g tai chinh
7.1. Doanh thu hoat dong tdi chinh

Doanh thu hoat dong tai chinh gom:
- Tien lai: Lai cho vay; lai tien gtfi, lai ban hang tra cham, tra gop; lai dau tu
trai phieu, tin phieu, chiet khau thanh toan dtfdc htfdng do mua hang hoa, dich
vu; Lai cho thue tai chmh;...
- Thu nhap ttf cho thue tai san, cho ngtfdi sti dung tai san (bang sang che,
nhan hieu thtfdng mai, ban quyen tac gia, phan mem vi tinh...);
- Co ttfc, ldi nhuan dtfdc chia;
- Thu nhap ve hoat dong dau ttf mua, ban chtfng khoan ng&n han, dai han;
- Thu nhap chuyen nhtfdng, cho thue cd sd ha tang;
- Thu nhap ve cac hoat dong dau ttf khac;
- Chenh lech lai do ban ngoai te, khoan lai chenh lech ty gia ngoai te;
- Chenh lech lai chuyen nhtfdng vo'n...

*/ Nguyen tac xac dinh doanh thu hoat dong tdi chinh trong mot so
trtfdng hop:
+ Doanh thu ttf hoat dong mua, ban chtfng khoan la sd chenh lech gitia gia
ban ldn hdn gia mua;
+ Lai tti hoat dong mua, ban ngoai te la so' chenh lech gitia gia mua vao va
gia ban ngoai te;
+ Lai tti khoan dau ttf trai phieu, cd phieu la khoan tien lai ctia cac ky ma
doanh nghiep mua lai khoan dau ttf do, khong gom khoan lai dau ttf nhan ttf thdi
diem trtfdc khi doanh nghiep mua lai khoan dau ttf nay.
+ Doanh thu tti hoat dong kinh doanh bat dong san la tong sd tien thu dtfdc
do ban bat dong san.


+ Do’i vdi hoat dong cho thue cd sd ha tang, doanh thu dtfdc ghi nhan khi
hoan tat viec ban giao dat tren thtfc dia cho khach hang theo gia tri cua dien tich
dat da chuyen giao theo gia tra ngay.

*/ Tien lai, tien ban quyen, co ttic vd lai nhuan dtfOc chia:
- Tien ldi: La sd tien thu dtfdc phat sinh ttf viec cho ngtfdi khac sii dung tien,
cac khoan ttfdng dtfdng tien ho&c cac khoan con nd doanh nghiep, nhtf: Lai cho
vay, lai tien giii, lai dau ttf trai phieu, tin phieu, chiet khau thanh toan...;
- Tien ban quyen: La so' tien thu dtfdc phat sinh ttf viec cho ngtfdi khac stf
dung tai san, nhtf: Bang sang che, nhan hieu thtfdng mai, ban quyen tac gia, phan
mem may vi tinh...;
- Co tiic va ldi nhuan diidc chia: La so tien ldi nhuan dtfdc chia ttf viec n&m
gitf co phieu ho&c gop von.

*/ Doanh thu phdt sinh tii tien lai, tien ban quyen, co tiic vd lai
nhuan dtfOc chia cua doanh nghiep ditoc ghi nhan khi thoa mdn dong
thdi hai (2) dieu kien sau:
- Cd kha n&ng thu dtfdc ldi ich kinh te ttf giao dich do;
- Doanh thu dtfcfc xac dinh ttfdng doi ch&c ch&n.

Doanh thu tii tien lai, tien ban quyen, co tiic vd lai nhuan dtfdc
chia diidc ghi nhan tren ca sd:
* /

■Tien lai dtfdc ghi nhan tren cd sd thdi gian va lai suat thtfc te ttfng ky;
■Tien ban quyen dtfdc ghi nhan tren cd sd don tich phu hdp vdi hcfp dong;
- Co ttfc va ldi nhuan dtfdc chia dtfdc ghi nhan khi cd dong dtfcfc quyen nhan
co ttfc ho&c cac ben tham gia gop von dtfdc quyen nhan ldi nhuan ttf viec gop von.

7.2. Tdi khoan ketodn
Tai khoan 511 “Doanh thu” dtfcfc dung de phan anh cac khoan doanh thu
hoat dong tai chinh cua doanh nghiep.
Tai khoan nay co ket cau va noi dung ghi nhtf sau:
Ben Nd:

- Ket chuyen sd phan bd chenh lech ty gia hoi doai cua hoat dong dau ttf
XDCB (lai ty gia) (giai doan trtfdc hoat dong, khi hoan thanh d&u ttf) de xac dinh
ket qua kinh doanh.
- Ket chuyen khoan xii ly chenh lech ty gia hoi doai ttf chuyen doi bao cao tai
chinh cua hoat dong d ntfdc ngoai de xac dinh ket qua kinh doanh.
- So' thue GTGT phai nop tinh theo phtfdng phap trtfc tiep (neu co).
- Ket chuyen doanh thu hoat dong tai chinh thuan sang Tai khoan 911 - Xac
dinh ket qua kinh doanh.
427


Ben Co:
- Doanh thu hoat dong tai chinh phat sinh trong ky
- Phan anh so phan bo chenh lech ty gia hoi doai cua hoat dong dau tu
XDCB (lai ty gia) (giai doan trdc hoat dong) da hoan thanh dau tu vao doanh thu
hoat dong tai chinh;

Tdi khoan 511 khong co so dtf cuoi ky.
7.3. Ketodn doanh thu hoat dong tdi chinh
(1) Lai dUcfc chia tvt hoat dong gop vo'n lien doanh, lien ket kinh te:
a)

Neu da n han lai ngay ban g tien, tai san, vat tU:
Ncf cac TK 111, 112 (nhan lai bang tien)
Ncf cac TK 152, 153, 155, 156... (nhan lai bang tai san, vat ttf)
Co TK 511 - Doanh thu (Doanh thu hoat dong tai chinh).

b) Neu diidc thong bao diidc chia lai nhiing chua diidc nhan lai ngay thi
khoan doanh thu nay la khoan phai thu:
Nd TK 131 - Phai thu cua khach hang

Co TK 511 - Doanh thu (Doanh thu hoat dong tai chinh).
c) Khi nhan lai dtfdc chia b in g tien hay bang tai san khac, hay bd sung von
gop lien doanh:
Nd cac TK 111, 112 (nhan lai bang tien)
Nd cac TK 152, 155, 156... (nhan lai bang tai san, v&t tu)
Nd TK 2212 - Vo'n gop lien doanh (lai diidc chia bd sung von gop lien
doanh)
Co TK 131 - Phai thu cua khach hang.
(2) Ke toan Tien lai, nhu: Lai cho vay, lai tien giii, lai dau tu trai phieu, tin
phieu, chiet kha'u thanh toan...:
(2.1) Ke toan Lai cho vay, lai tien gui:
a) Triidng hdp thu tien lai theo dinh ky thi tai thdi diem thu ghi nhan vao
doanh thu hoat dong tai chinh:
Nd TK 131 - Phai thu cua khach hang (neu chiia thu tien)
Co TK 511 - Doanh thu (Doanh thu hoat dong tai chmh).
- Khi thu diidc tien:
Nd cac TK 111, 112
Co 131 - Phai thu cua khach hang.
b) Triidng hdp thu lai tnidc thdi han tra lai theo hdp d6ng vay thi khoan tien
thu trtfdc nay diidc ghi vao doanh thu chiia thiic hien:


No TK 111, 112
Co TK 3387 - Doanh thu chua thiic hien.

- Den thdi han tra lai cua ky co lien quan chuyen sd lai phai tra tUdng ting
ctia ky co lien quan vao doanh thu cua ky do:
Nd TK 3387 - Doanh thu chiia thtic hien
Co TK 511 - Doanh thu (Doanh thu hoat dong t&i chinh).
(2.2) Ke toan lai thu tti dau tu trai phieu, tin phieu

a) TrUdng hdp thu lai trai phieu, tin phieu dinh ky:
Nd TK 111, 112
Co TK 511 - Doanh thu (Doanh thu hoat dong tai chinh).

b) TrUdng hdp phai thu lai tting ky:
Nd TK 131 - Phai thu cua khach hang
Co TK 511 - Doanh thu (Doanh thu hoat dong tai chinh).
c)

Triidng hdp thu tien lai ngay khi mua trai pheu dUdc ghi vao doanh thu

chiia thiic hien:
Nd cac T K l l l , 112
Co TK 3387 - Doanh thu chUa thiic hien.
- Dinh ky ket chuyen lai phai thu ctia ky co lien quan vao doanh thu hoat
dong tai chinh ctia ky do:
Nd TK 3387 - Doanh thu chua thiic hien
Co TK 511 - Doanh thu (Doanh thu hoat dong tai chinh).

d) TrUdng hdp ban trai phieu, tin phieu trU6c ngay dao han lai thu dUdc la
chenh lech gitia so tien thu dUdc va tri gia von ctia cac chting khoan nay dUdc ghi
vao doanh thu hoat dong tai chinh:
Nd TK 111, 112
Co TK 121, 2211 (gia von ctia chting khoan)
Co TK 511 - Doanh thu (lai la so chenh lech gitia sd tien thu do
ban chting khoan v 6i tri gia von ctia chting).

(2.3) Chiet khau thanh toan doanh nghiep dUdc hiidng diidc ghi vao doanh
thu hoat dong tai chinh:

Nd cac TK 1 1 1 , 112
C6 TK 511 - Doanh thu (Doanh thu hoat dong tai chinh).
(3) Ke toan doanh thu tien ban quyen, cd ttic:
(3.1) Doanh thu tien ban quyen:
429


Nd cac T K 111, 112, 131..

Co TK 511 - Doanh thu.
(3.2) So' cd tiic dtfdc chia ghi vao doanh thu hoat dong tai chinh:
Nd TK 131 - Phai thu cua khach hang
Co TK 511 - Doanh thu (Doanh thu hoat dong tai chinh).
- Khi nhlln dtfdc tien chia cd tiic:
Nd cac T K 111, 112

Co TK 131 •Phai thu cua khach hang.
- Neu nhan cd tiic khong b&ng tien:
Nd cac TK 152, 156 (nh&n cd tiic b&ng h&ng hoa)..
Nd T K 133 - Thue GTGT dtfdc kh&u trif (neu co)

Nd cac TK 121, 221 (Nh&n cd tiic b&ng cd phieu)
C 6 TK 511 - Doanh thu (Doanh thu hoat dong tai chinh).
(3.3) Trtfdng hdp neu nh&n cd tiic bao gom ca phan gia tri cd tiic luy ke tit
trudc khi doanh nghiep mua lai cd phieu do, doanh thu tii cd tiic chi ghi nh&n
phan tri gia cd tiic dtfdc chia tinh tti khi doanh nghiep mua cd phieu do, con phin
con lai thi ghi giam gia tri cua chinh khoan d iu tu cd phieu do:
Nd cac TK 111, 112 (Tong tien lai thu dtfdc)
Co TK 121 - Dau tu tai chinh ng&n han (P h in tien lai d iu tu luy
ke tti trtfdc khi doanh nghiep mua lai cd phieu do)

Co TK 221 - D iu tu tai chinh dai han (Lai d iu tu luy ke tti trudc
khi doanh nghiep mua lai cd phieu do)
Co TK 511 - Doanh thu (Doanh thu hoat dong tai chinh - Phin
tien lai ctia cac ky ma doanh nghiep mua khoan diu
tii nay).
(3.4) Chuyen nhtfdng chting khoan dau tu ng&n han, dai han, doanh thu
dtfdc ghi nhan theo gia ban:
+ Trtfdng hdp co lai:
Nd cac TK 111, 112, 131... (Theo gia thanh toan)
Co TK 12 1 - Dau ttf tai chinh ng&n han (Tri gia von)
Co TK 221 - Dau ttf tai chinh dai han (Tri gia von)
Co TK 511 - Doanh thu (Doanh thu hoat dong tai chinh - Lai ban
chting khoan do gia ban 16n hdn gia von).
+ Trtfdng hdp 16:
4.30


Nd cac TK 111, 112, 131 (Tong gia thanh toan)
NcJ TK 635 - Chi phi tai chinh (Lo ban chting khoan do gia ban nho hon
gia von)
Co TK 121 - D iu tu tai chinh ng&n han (Tri gia von)
Co TK 221 - D iu tu tai chinh dai han (Tri gia von).
(3.5) Thu hoi ho&c thanh toan chting khoan d iu tu ngdn han:

Nd cac TK 111, 112 (Gia thanh toan)
Co TK 121 - Dau tu tai chinh ng&n han (Gia vo'n)
Co TK 511 - Doanh thu (Doanh thu hoat dong tai chinh - So' tien lai).
(4) Ke toan ban ngoai te:

a) Trtfdng hdp co lai:

Nd cac TK 111 (1111), 112 (1121) (Tong gia ban ngoai te theo ty gia
thtfc te ban)
Co TK 111 (1112), 112 (1122) ( tong gia von ngoai te ban ratheo ty
gia tren so ke toan)
Co TK 511 - Doanh thu (Doanh thu hoat dong tai chinh - tien lai
ban ngoai te la so' chenh lech ty gia thtfc te ban ldn
hdn ty gia tren so ke toan).

b) TrUdng hdp bi lo:
Nd cac TK 111 (1111), 112 (1121) (Tong gia ban ngoai te theo ty gia
thtfc te ban)
Nd TK 635 - Chi phi tai chinh (So' lo la sd chenh lech ty gia tren so ke
toan ldn hdn ty gia thtfc te ban)
Cd TK 111 (1112), 112 (1122) (tong gia vo'n ngoai te ban ra theo ty
gia tren so ke toan).
(5) Ke toan hoat dong dau ttf kinh doanh bat dong san:
a) Khi mua ho&c cd tien hanh dau ttf XDCB bat dong san:
Nd TK 2218 - D iu ttf dai han khac; ho&c
Nd TK 241 - XDCB dd dang (Neu mua thong qua dau ttf XDCB)
Nd TK 133 - Thue GTGT dtfdc khau trti (Neu cd) (Doanh nghiep nop
thue GTGT theo phtfdng phap kha'u trti)
Cd cac TK 1 1 1 , 112, 331 ...
- Chi phi cd lien quan trtfc tiep den hoat dong dau ttf bat dong san:
Nd TK 241 - Xay dtfng cd ban dd dang
431


Nd TK 133 - Thue GTGT difdc khau trtf (Neu co)
Co cac TK 111, 112...
- Ket chuyen chi phi khi dau tu bat dong san hoan thanh:

Nd TK 2218 - Dau tif dai han khac
Co TK 241 - XDCB del dang.
b) Khi ban bat dong san:
- Tong so tien thu ve ban bat dong san difdc ghi nhan vao doanh thu hoat
dong tai chinh:
Nd cac TK 111, 112, 131 (Tong sd tien thanh toan)
Co TK 511 - Doanh thu (Doanh thu hoat dong tai chinh)
Cd TK 3331 - Thue GTGT (33311) (Neu co).
- Tri gia von d iu tif bat dong san diidc ban:
Nd TK 635 - Chi phi tai chinh
Cd TK 2218 - D iu tif dai han khac.
- Cac chi phi co lien quan trilc tiep den hoat dong ban bat dong san difdc ghi
nhan vao chi phi tai chinh:
Nd TK 635 - Chi phi tai chinh
Nd TK 133 - Thue GTGT difdc khau trif (Neu co)
Cd cac T K l l l , 112...
( 6) Ke toan hoat dong cho vay lay lai:
a) Khi cho vay:
Nd TK 1 21 - Dau tif tai chinh n g in han (Neu cho vay ng&n han); hoic
Nd TK 2218 - Dau tif dai han khac (Neu cho vay dai han)
Cd cac TK 1 1 1 , 112 ...
b) Dinh ky, tinh toan, so' lai cho vay phai thu trong ky theo khe ifdc vay, difdc
ghi vao doanh thu hoat dong tai chinh:
Nd cac TK 1 1 1 , 112 (Neu thu tien ngay)
Nd TK 131 - Phai thu cua khach hang (Neu chifa nhan difdc tien ngay)
Cd TK 511 - Doanh thu (Doanh thu hoat dong tai chinh).
(c) Thu hoi vo'n cho vay:
Nd cac T K l l l , 112
Cd cac TK 121, 2218.
(7) Cuoi ky ke toan tinh toan, xac dinh thue GTGT phai nop tinh theo

phifdng phap trtfc tiep do'i vdi hoat dong tai chinh:
432


Nd TK 511 - Doanh thu (Doanh thu hoat dong tai chinh)
Co TK 3331 - Thue GTGT.
( 8) Cuo’i ky, ket chuyen doanh thu hoat dong tai chinh thuan phat sinh
trong ky de xac dinh ket qua kinh doanh:
Nd TK 511 - Doanh thu (Doanh thu hoat dong tai chinh)
Co TK 911 - Xac dinh ket qua kinh doanh.
(9) Ke toan thu nhap hoat dong tai chinh la lai ty gia hoi doai trong giao dich
mua hang hoa, tai san, dich vu va nd phai thu; Lai ty gia hoi doai danh gia lai
cuo'i nam cac khoan muc tien te cua hoat dong san xua't kinh doanh ke ca hoat
dong dau tii xay diing cd ban (cua doanh nghiep dang san xuat kinh doanh) (theo
sd thuan sau khi da bu trif sd dii ben Nd va ben Co cua TK 4132), diidc htfdng dan
d muc “Ke toan chenh lech ty gia ho'i doai” (TK 413).

8. Ke toan doanh thu noi bo
Doanh thu tieu thu noi bo la so doanh thu do ban hang hoa, san pham, cung
cap dich vu tieu thu noi bo, khuyen mai, quang cao, tra liidng, tra thiidng cho cong
nhan va ngiidi lao dong diidc ghi nhan vao doanh thu noi bo cua doanh nghiep.
( 1 ) Triidng hdp tra liidng cho cong nhan vien bang san pham, hang hoa:
( 1 . 1 ) Do'i v 6i san pham, hang hoa chiu thue GTGT theo phiidng phap kha'u
trti va doanh nghiep nop thue GTGT theo phiidng phap kha'u trti, khi tra liidng,
tra thiidng cho cong nhan vien bang san pham, hang hoa, doanh thu noi bo diidc
ghi nhan theo gia ban chiia co thue GTGT (theo gia ban ctia san pham, hang hoa
cting loai hoac tiidng dtfdng tai thdi diem tra ltfdng):
Nd TK 334 - Phai tra ngtfdi lao dong (Tong gia thanh toan)
Co TK 511 - Doanh thu (chi tiet doanh thu noi bo - theo gia ban
chtfa co thue GTGT cua san pham, hang hoa cting

loai hoac ttfdng dtfdng tai thdi diem tra ltfdng)
Co TK 3331 - Thue GTGT (33311).
(1.2) Khi tra ltfdng, tra thtfcfng cho cong nhan vien bang san pham, hang hoa
khong thuoc dien chiu thue GTGT doanh thu noi bo dtfdc ghi nhan theo gia ban
khong co thue GTGT ctia san pham, hang hoa cting loai hoac tiidng dtfdng tai thdi
diem tra ltfdng):
Nd TK 334 - Phai tra ngtfdi lao dong (Tong gia thanh toan theo gia ban
khong co thue GTGT ctia san pham, hang hoa cting loai
hoac ttfdng dtfdng tai thdi diem tra ltfdng)
Co TK 511 - Doanh thu (chi tiet doanh thu noi bo - theo gia ban
khong co thue GTGT ctia san pham, hang hoa cting
loai hoac ttfdng dtfdng tai thdi diem tra ltfdng).
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(1.3)
Khi tra ltfdng, tra thtfdng cho cong nhan vien bang san pham. hang hoa
chiu thue GTGT theo phtfdng phap trtfc tiep, doanh thu noi bo dtfdc ghi nhan theo
gia ban co thue GTGT cua san pham, hang hoa cung loai hoac ttfdng dudng tai
thdi diem tra ltfdng):
Nd TK 334 - Phai tra ngtfdi lao dong (Tong gia thanh toan theo gia han
co thue GTGT cua san pham, hang hoa cung loai hoac
ttfdng dtfdng tai thdi diem tra ltfdng)
Co TK 511 - Doanh thu (chi tiet doanh thu noi bo theo gia ban co
thue GTGT cua san pham, hang hoa cung loai hoac
ttfdng dtfdng tai thdi diem tra ltfdng).
(2) Trtfdng hdp san pham, hang hoa, dich vu stf dung noi bo:
a) Neu san pham, hang hoa, dich vu chiu thue GTGT theo phtfdng phap
khau trtf stf dung cho hoat dong san xuat, kinh doanh hang hoa, dich vu chiu
thue GTGT theo phtfdng phap khau trtf, thi doanh thu ban hang dtfdc ghi nhan

theo gia thanh hoac gia von cua chung; va so thue GTGT phai nop trong trtfdng
hdp nay dtfdc kha'u trtf:
- Doanh thu ban hang:
Nd TK 632 - Gia vo'n hang ban (Chi phi san xuat san pham)
Co TK 511 - Doanh thu (chi tiet doanh thu noi bo theo gia thanh
hoac gia vo'n cua hanh hoa, san pham).
- Dong thdi phan anh thue GTGT phai nop dtfdc khau trtf:
Nd TK 133 - Thue GTGT dtfdc khau trtf
Co TK 3331 - Thue GTGT (33311).
b) Neu san phaim, hang hoa, dich vu chiu thue GTGT theo phtfdng phap
kha'u trtf va doanh nghiep nop thue GTGT theo phtfdng phap khau trtf sii dune
cho hoat dong san xua't, kinh doanh hang hoa, dich vu khong thuoc dien chiu
thue GTGT thi thue GTGT phai nop cua san pham, hang hoa, dich vu sir dung
noi bo tinh vao chi phi' san xuat, kinh doanh:
Nd cac TK 154, 642 (theo gia thanh, hay gia von cua hang hoa. san
pham (+) thue GTGT phai nop cua hang hoa, san pham sii
dung noi bo)
Co TK 511 - Doanh thu (chi tiet doanh thu noi bo - theo gia thanh.
hay gia von cua hang hoa, san pham (+) thue GTGT
phai nop cua hang hoa, san pham sii dung noi bo)
Co TK 3331 - Thue GTGT (33311).

9. Ke toan ca c khoan giam trtf doanh thu
tn


9.1. Cdc khoan giam trti doanh thu vd tdi khoan ke toan
a) Cdc khoan giam trit doanh thu
Chiet khau thUcfng mai: La khoan doanh nghiep ban giam gia niem yet cho
khach hang mua hang vdi khoi ltfdng ldn.

Giam gid hang ban: La khoan giam trtf cho ngtfdi mua do hang hoa kem
pham chat, sai quy cach ho&c lac hau thi hieu.
Gid tri hang ban bi trd lai: La gia tri khoi ltfdng hang ban da xac dinh la
tieu thu hi khach hang tra lai va ttf choi thanh toan.

b) Tdi khoan ke toan
521 "Cac khoan giam trtf doanh thu” dtfdc sii dung de phan anh
gom: chiet khau thtfdng mai, hang ban bi tra lai, giam gia hang ban
giam trtf vao doanh thu hoat dong kinh doanh.

Tai khoan
cac khoan
dime tinh

Tdi khoan nay co 3 tdi khoan cap 2:
*/ Tai khoan 5211 "Chiet khau thUcfng mai'' dtfdc dung de phan anh khoan
chiet khau thtfdng mai ma doanh nghiep da giam trtf ho&c da thanh toan cho
ngtfdi mua hang do viec ngtfdi mua hang da mua hang (san pham, hang hoa), dich
vu vdi khoi ltfdng ldn theo thoa thuan ve chiet khau thtfdng mai da ghi tren hdp
dong kinh te mua ban, ho&c cac cam ket mua, ban hang.
Ben No?:
So chiet khau thtfdng mai da chap nhan thanh toan cho khach hang.
Ben Co:
Ket chuyen toan bo sd chiet khau thtfdng mai sang Tai khoan “Doanh thu
ban hang va cung cap dich vu” de xac dinh doanh thu thuan cua ky hach toan.

Tdi khoan 5211 “Chiet khau thUcfng mai” khong co so dti cuoi ky.
Nguyen tac ghi Tdi khoan nay dticic quy dinh nhu sau:
- Chi hach toan vao tai khoan nay khoan chiet khau thtfdng mai ngtfdi mua
dtfdc htfdng da thtfc hien trong ky theo dung chinh sach chiet khau thtfdng mai

cua doanh nghiep da quy dinh.
- Trtfdng hdp ngtfdi mua hang nhieu lan mdi dat dtfdc ltfdng hang mua dtfdc
htfdng chiet khau thi khoan chiet khau thtfdng mai nay dtfdc ghi giam trtf vao gia
ban tren “Hoa ddn (GTGT)” hoac “Hoa ddn ban hang” lan cuoi cung. Trtfdng hdp
khach hang khong tiep tuc mua hang, ho&c khi sd chiet khau thtfdng mai ngtfdi
mua dtfdc htfdng ldn hdn so tien ban hang dtfdc ghi tren hoa ddn lan cuoi cung thi
phai chi tien chiet khau thtfdng mai cho ngtfdi mua. Khoan chiet khau thtfdng
mai trong cac trtfdng hdp nay dtfcfc hach toan vao Tai khoan 5211.
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- Triidng hdp ngtfdi mua hang vdi khoi ltfdng ldn dtfdc htfdng chiet kha'u
thtfdng mai, gia ban phan anh tren hoa ddn la gia da giam gia (da trtf chiet khau
thtfdng mai) thi khoan chiet khau thtfdng mai nay khong dtfdc hach toan vao TK
5211. Doanh thu ban hang phan anh theo gia da trtf chiet kha'u thtfdng mai.
- Phai theo doi chi tiet chiet khau thtfdng mai da thtfc hien cho ttfng khach
hang va ttfng loai hang ban, nhtf: ban hang (san pham,hang hoa), dich vu.
- Trong ky chiet khau thtfdng mai phat sinh thtfc te dtfdc phan anh vao ben
Nd Tai khoan 5211 “Chiet kha'u thtfdng mai” . Cuo'i ky, khoan chiet khau thtfdng
mai dtfdc ket chuyen sang Tai khoan 511 “Doanh thu” de xac dinh doanh thu
thuan cua kho'i ltfdng san pham, hang hoa, dich vu thtfc te thtfc hien trong ky
hach toan.
*/ Tdi khoan 5212 "Hang ban bi trd lai” dtfdc stf dung de phan anh tri gia
hang hoa bi tra lai cua doanh nghiep.
Tai khoan nay co ket cau va noi dung ghi nhtf sau:
B en No?:
Tri gia cua hang ban bi tra lai, da tra lai tien cho ngtfdi mua ho&c tinh trii
vao nd phai thu cua khach hang ve so' san pham, hang hoa da ban ra.
B en Co:
Ket chuyen tri gia cua hang ban bi tra lai vao ben Nd Tai khoan 511 “Doanh

thu” de xac dinh doanh thu thuan trong ky ke toan.

Tdi khoan 5212 khong co so dtf cuoi ky.
Nguyen t&c ghi Tdi khoan 5212 “Hang ban bi trd lai” nhtf sau:
( 1 ) Tai khoan hang ban bi tra lai chi phan anh tri gia cua sd hang ban bi tra
lai (Tinh theo dung ddn gia ban ghi tren hoa ddn). Trtfdng hcfp bi tra lai mot phan
so' hang da ban thi chi phan anh vao tai khoan nay tri gia cua so' hang bi tra lai
dung b&ng so' ltfdng hang bi tra lai nhan (x) ddn gia ghi tren hoa ddn khi ban.
Cac chi phi khac phat sinh lien quan den viec hang ban bi tra lai nay ma
doanh nghiep phai chi dtfdc phan anh vao Tai khoan 642 - Chi phi kinh doanh.
(2) Trong ky ke toan, tri gia cua hang ban bi tra lai dtrdc phan anh ben Nd
Tai khoan 5212 “Hang ban bi tra lai” . Cudi ky, tong tri gia hang ban bi tra lai
dtfdc ket chuyen sang Tai khoan 511 “Doanh thu” de xac dinh doanh thu thuin
cua ky ke toan.
*/ Tdi khoan 5213 “Giam gid hang ban" dtfdc dung de phan anh cac khoan
giam gia hang ban doanh nghiep chap thuan giam cho khach hang ngoai hoa ddn.
Tai khoan nay co ket cau va noi dung ghi nhtf sau:
B en No?:

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Cac khoan giam gia hang ban da chap nhan cho ngtfdi mua hang.
B en C o:
Ket chuyen toan bo so tien giam gia hang ban sang Tai khoan doanh thu
ban hang ho&c Tai khoan doanh thu ban hang noi bo.

Tdi khoan 5213 khong co so dtf cuoi ky.
Nguyen tac ghi tdi khoan nay:
( 1 ) Chi ghi nhan cac khoan giam trti do viec chap thuan giam gia ngoai hoa

ddn, ttic la sau khi da phat hanh hoa dcfn. Khong ghi nhan khoan giam gia (cho
phep) da dtfcfc ghi tren hoa dcfn.
(2 ) Cudi ky, ket chuyen tong sd tien giam gia hang ban sang Tai khoan 511
“Doanh thu” de xac dinh doanh thu thuan thtfc hien trong ky.

9.2. Ketodn chiet khau thtfdng mai (TK5211)
(1) Khoan chiet khau thtfclng mai chap nhan cho khach hang dtfcfc htfclng
trong ky (gom thue GTGT theo phtfdng phap trtfc tiep; ho&c khong gom thue
GTGT theo phtfdng phap khau trtf):
Nd TK 5211 - Chiet khau thtfdng mai
Nd TK 3331 - Thue GTGT (phtfdng phap khau trtf-neu co)
C o c a c T K 1 1 1 , 1 1 2 ...
Co TK 131 - Phai thu cua khach hang.
(2) Cuoi ky, ket chuyen so' tien chiet khau thtfdng mai da chap thuan cho
ngtfdi mua de xac dinh doanh thu thuan trong ky:
Nd TK 511 - Doanh thu
Co TK 5211 - Chiet khau thtfdng mai.

9.3. Ketodn hang ban bi trd lai (TK5212)
(1)
Hang ban bi khach hang tra lai dtfdc doanh nghiep chap nhan, thi tien
hang se dtfdc thanh toan ngay ho&c chap nhan phai tra cho khach hang, dtfdc ghi
nh^n theo gia ban co ho&c khong co thue GTGT:
a)
Ddi vdi san pham, hang hoa chiu thue GTGT theo phtfdng phap khau trti
va doanh nghiep nop thue GTGT theo phtfdng phap khau trti, so' tien thanh toan
ngay ho&c phai tra cho khach hang dtfcfc ghi nhan theo gia ban va thue GTGT ctia
hang ban bi tra lai:
Nd TK 5212 - Hang ban bi tra lai (Gia ban chtfa co thue GTGT)
Nd TK 3331 - Thue GTGT (33311) (Sd thue GTGT ctia hang ban bi tra lai)

Co cac TK 1 1 1 , 112 (neu da tra lai tien cho khach hang)
C6 T K 131 - Phai thu ctia khach hang (neu chtfa tra lai tien cho
khach hang).

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b)
Do'i vdi san pham, hang hoa khong thuoc dien chiu thue GTGT ho&c chiu
thue GTGT theo phifdng phap trtfc tiep, so' tien thanh toan ngay h oic phai tra
cho khach hang dtfdc ghi nhan theo gia ban da gom thue GTGT cua hang ban bj
tra lai:

Nd TK 5212 - Hang ban bi tra lai
Co cac TK 111, 112 (neu da tra lai tien cho khach hang); ho&c
Co TK 131 - Phai thu cua khach hang (neu chtfa tra lai tien cho
khach hang).
(c) Dong thdi ghi nhan tri gia vo'n cua hang ban bi tra lai:
Nd TK 1 55 - Thanh pham
Nd TK 156 - Hang hoa
Co TK 632 - Gia vo'n hang ban.
(2 ) Cac chi phi phat sinh lien quan den hang ban bi tra lai (neu co):
Nd TK 642 - Chi phi quan ly kinh doanh
C o c a c T K 111, 112, 141, 331...
(3 ) C udi k y , k e t c h u y e n to a n bo tri g ia cu a h a n g b a n bi tra la i de dieu chinh
g ia m d o a n h th u tro n g ky:

Nd TK 511 - Doanh thu
Co TK 5212 - Hang ban bi tra lai.

9.4. Ke toan giam gid hang ban (TK5213)
(1)
Khoan giam gia hang ban dtfdc doanh nghiep chap nhan giam cho khach
hang, thi tien hang se dtfdc thanh toan ngay hoac chap nhan phai tra cho khach
hang, dtfdc ghi nhan theo gia ban co hoac khong co thue GTGT:
- Trtfdng hdp hang hoa da ban dtfdc chap nhan giam gia cho ngtfdi mua
thuoc dien chiu thue GTGT theo phtfdng phap kha'u trtf, va doanh nghiep nop
thue GTGT theo phtfdng phap kha'u trtf, khoan giam gia da chap thuan cho ngtfdi
mua dtfdc ghi nhan theo mtfc giam gia chtfa co thue GTGT:
Nd TK 5213 - Giam gia hang ban (Theo mtfc gia giam chtfa co thue GTGT)
Nd TK 3331 - Thue GTGT (33311) (So thue GTGT tren khoan giam gia
hang ban)
Co cac TK 1 1 1 , 112 (Neu da tra tien)
Co TK 131 - Phai thu cua khach hang (Neu ngtfdi mua chtfa tra tien).
- Trtfdng hdp hang hoa da ban giam cho ngtfdi mua khong thuoc dien chiu
thue GTGT ho&c chiu thue GTGT theo phtfdng phap trtfc tiep thi khoan giam gia
hang ban cho ngtfdi mua, dtfdc ghi nhan theo mtfc giam gia gom thue GTGT:


Nd TK 5213 - Giam gia hang ban
Co cac TK 111, 112, 131,...
(2)
Cuo’i ky, ket chuyen toan bo tri gia ve giam gia hang ban de dieu chinh
giam doanh thu trong ky:
Nci TK 511 - Doanh thu
Co TK 5213 - Giam gia hang ban.

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