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MLAADGFwAA4wsAAMYXAACMLwAAGF8AADC+AABgfAEAwPgCAIDxBQAA4wsAgPEFAADjCwAAxhcAAIwvAAAYXwAAML4AAGB8AQDA+AIAgPEFAMD4AgCA8QUAAOMLAADGFwAAjC8AABhfAAAwvgAAYHwBAMD4AgBgfAEAwPgCAIDxBQAA4wsAAMYXAACMLwAAGF8AADC+AABgfAEAML4AAGB8AQDA+AIAgPEFAADjCwAAxhcAAIwvAAAYXwAAML4AABhfAAAwvgAAYHwBAMD4AgCA8QUAAOMLAADGFwAAjC8AABhfAACMLwAAGF8AADC+AABgfAEAwPgCAIDxBQAA4wsAAMYXAADjCwAAxhcAAIwvAAAYXwAAML4AAGB8AQDA+AIAgPEFAADjCwCA8QUAAOMLAADGFwAAjC8AABhfAAAwvgAAYHwBAMD4AgCA8QUAwPgCAIDxBQAA4wsAAMYXAACMLwAAGF8AADC+AABgfAEAwPgCAGB8AQDA+AIAgPEFAADjCwAAxhcAAIwvAAAYXwAAML4AAGB8AQAwvgAAYHwBAMD4AgCA8QUAAOMLAADGFwAAjC8AABhfAAAwvgAAGF8AADC+AABgfAEAwPgCAIDxBQAA4wsAAMYXAACMLwAAGF8AAIwvAAAYXwAAML4AAGB8AQDA+AIAgPEFAADjCwAAxhcAAIwvAADGFwAAjC8AABhfAAAwvgAAYHwBAMD4AgCA8QUAAOMLAADGFwAA4wsAAMYXAACMLwAAGF8AADC+AABgfAEAwPgCAIDxBQDA+EoAAIDxBQAA4wsAAMYXAACMLwAAGF8AADC+AABgfAEAwPgCAGB8AQDA+AIAgPEFAADjCwAAxhcAAIwvAAAYXwAAML4AAGB8AQAwvgAAYHwBAMD4AgCA8QUAAOMLAADGFwAAjC8AABhfAAAwvgAAGF8AADC+AABgfAEAwPgCAIDxBQAA4wsAAMYXAACMLwAAGF8AAIwvAAAYXwAAML4AAGB8AQDA+AIAgPEFAADjCwAAxhcAAIwvAADGFwAAjC8AABhfAAAwvgAAYHwBAMD4AgCA8QUAAOMLAADGFwAA4wsAAMYXAACMLwAAGF8AADC+AABgfAEAwPgCAIDxBQAA4wsAgPEFAADjCwAAxhcAAIwvAAAYXwAAML4AAGB8AQDA+AIAgPEFAMD4AgCA8QUAAOMLAADGFwAAjC8AABhfAAAwvgAAYHwBAMD4AgBgfAEAwPgCAIDxBQAA4wsAAMYXAACMLwAAGF8AADC+AAAYXwAAML4AAGB8AQDA+AIAgPEFAADjCwAAxhcAAIwvAAAYXwAAjC8AABhfAAAwvgAAYHwBAMD4AgCA8QUAAOMLAADGFwAAjC8AAMYXAACMLwAAGF8AADC+AABgfAEAwPgCAIDxBQAA4wsAAMYXAADjCwAAxhcAAIwvAAAYXwAAML4AAGB8AQDA+AIAgPEFAADjCwCA8QUAAOMLAADGFwAAjC8AABhfAAAwvgAAYHwBAMD4AgCA8QUAwPgCAIDxBQAA4wsAAMYXAACMLwAAGF8AADC+AABgfAEAwPgCAGB8AQDA+AIAgPEFAADjCwAAxhcAAIwvAAAYXwAAML4AAGB8AQAwvgAAYHwBAMD4AgCA8QUAAOMLAADGFwAAjC8AABhfAAAwvgAAGF8AADC+AABgfAEAwPgCAIDxBQAA4wsAAMYXAACMLwAAGF8AAIwvAAAYXwAAML4AAGB8AQDA+AIAgPEFAADjCwAAxhcAAOMLAADGFwAAjC8AABhfAAAwvgAAYHwBAMD4AgCA8QUAAOMLAIDxBQAA4wsAAMYXAACMLwAAGF8AADC+AABgfAEAwPgCAIDxBQDA+AIAgPEFAADjCwAAxhcAAIwvAAAYXwAAML4AAGB8AQDA+AIAYHwBAMD4AgCA8QUAAOMLAADGFwAAjC8AABhfAAAwvgAAYHwBADC+AABgfAEAwPgCAIDxBQAA4wsAAMYXAACMLwAAGF8AADC+AAAYXwAAML4AAGB8AQDA+AIAgPEFAADjCwAAxhcAAIwvAAAYXwAAjC8AABhfAAAwvgAAYHwBAMD4AgCA8QUAAOMLAADGFwAAjC8AAMYXAACMLwAAGF8AADC+AABgfAEAwPgCAIDxBQAA4wsAAMYXAADjCwAAxhcAAIwvAAAYXwAAML4AAGB8AQDA+AIAgPEFAMD4SgAAgPEFAADjCwAAxhcAAIwvAAAYXwAAML4AAGB8AQDA+AIAYHwBAMD4AgCA8QUAAOMLAADGFwAAjC8AABhfAAAwvgAAYHwBADC+AABgfAEAwPgCAIDxBQAA4wsAAMYXAACMLwAAGF8AADC+AAAYXwAAML4AAGB8AQDA+AIAgPEFAADjCwAAxhcAAIwvAAAYXwAAjC8AABhfAAAwvgAAYHwBAMD4AgCA8QUAAOMLAADGFwAAjC8AAMYXAACMLwAAGF8AADC+AABgfAEAwPgCAIDxBQAA4wsAAMYXAADjCwAAxhcAAIwvAAAYXwAAML4AAGB8AQDA+AIAgPEFAADjCwCA8QUAAOMLAADGFwAAjC8AABhfAAAwvgAAYHwBAMD4AgCA8QUAwPgCAIDxBQAA4wsAAMYXAACMLwAAGF8AADC+AABgfAEAwPgCAGB8AQDA+AIAgPEFAADjCwAAxhcAAIwvAAAYXwAAML4AABhfAAAwvgAAYHwBAMD4AgCA8QUAAOMLAADGFwAAjC8AABhfAACMLwAAGF8AADC+AABgfAEAwPgCAIDxBQAA4wsAAHcLcA0N5UriVicAAAAASUVORK5CYII=)
Nguyên t c k toán hàng g i đi bán theo Thông t 133 – TK 157ắ ế ử ư
Ngày 26/08/2016, B Tài chính v a ban hànhThông t 133/2016/TT-BTCộ ừ ư v vi cề ệ
h ng d n Ch đ K toán Doanh nghi p nh và v a thay th Quy t đ nh sướ ẫ ế ộ ế ệ ỏ ừ ế ế ị ố
48/2006/QĐ-BTC. Thông t này có hi u l c thi hành t ngày 01/01/2017.ư ệ ự ừ
Đ giúp cho doanh nghi p n m b t k p th i và đ y đ các thay đ i c aể ệ ắ ắ ị ờ ầ ủ ổ ủ Thông tư
133/2016/TT-BTC, ch đ ng th c hi n các thay đ i nh m tuân th Pháp lu t Kủ ộ ự ệ ổ ằ ủ ậ ế
toán.
Nguyên t c k toán hàng g i đi bán theo Thông t 133 – TK 157ắ ế ử ư
1. Nguyên t c k toán hàng g i đi bánắ ế ử
a) Hàng g i đi bán ph n ánh trên Tài kho n 157 đ c th c hi n theo nguyên t c giáử ả ả ượ ự ệ ắ
g c. Ch ph n ánh vào Tài kho n 157 “Hàng g i đi bán” tr giá c a hàng hóa, thànhố ỉ ả ả ử ị ủ
ph m đã g i đi cho khách hàng, g i bán đ i lý, ký g i, d ch v đã hoàn thành bàn giaoẩ ử ử ạ ử ị ụ
cho khách hàng theo h p đ ng kinh t ho c đ n đ t hàng, nh ng ch a đ c xác đ nhợ ồ ế ặ ơ ặ ư ư ượ ị
là đã bán (ch a đ c tính là doanh thu bán hàng trong kỳ đ i v i s hàng hóa, thànhư ượ ố ớ ố
ph m đã g i đi, d ch v đã cung c p cho khách hàng).ẩ ử ị ụ ấ
b) Hàng hóa, thành ph m ph n ánh trên tài kho n này v n thu c quy n s h u c aẩ ả ả ẫ ộ ề ở ữ ủ
doanh nghi p, k toán ph i m s chi ti t theo dõi t ng lo i hàng hóa, thành ph m,ệ ế ả ở ổ ế ừ ạ ẩ
t ng l n g i hàng t khi g i đi cho đ n khi đ c xác đ nh là đã bán.ừ ầ ử ừ ử ế ượ ị
c) Không ph n ánh vào tài kho n này chi phí v n chuy n, b c x p,… chi h kháchả ả ậ ể ố ế ộ
hàng. Tài kho n 157 có th m chi ti t đ theo dõi t ng lo i hàng hóa, thành ph m g iả ể ở ế ể ừ ạ ẩ ử
đi bán, d ch v đã cung c p cho t ng khách hàng, cho t ng c s nh n đ i lý.ị ụ ấ ừ ừ ơ ở ậ ạ
3. K t c u và n i dung ph n ánh c a Tài kho n 157 – Hàng g i đi bánế ấ ộ ả ủ ả ử
Bên N :ợ
– Tr giá hàng hóa, thành ph m đã g i cho khách hàng, g i bán đ i lý, ký g i;ị ẩ ử ử ạ ử
– Tr giá d ch v đã cung c p cho khách hàng nh ng ch a đ c xác đ nh là đã bán;ị ị ụ ấ ư ư ượ ị
– Cu i kỳ k t chuy n tr giá hàng hóa, thành ph m đã g i đi bán ch a đ c xác đ nh làố ế ể ị ẩ ử ư ượ ị
đã bán cu i kỳ (tr ng h p doanh nghi p k toán hàng t n kho theo ph ng phápố ườ ợ ệ ế ồ ươ
ki m kê đ nh kỳ).ể ị
Bên Có:
– Tr giá hàng hóa, thành ph m g i đi bán, d ch v đã cung c p đ c xác đ nh là đãị ẩ ử ị ụ ấ ượ ị
bán;
– Tr giá hàng hóa, thành ph m, d ch v đã g i đi b khách hàng tr l i;ị ẩ ị ụ ử ị ả ạ
– Đ u kỳ k t chuy n tr giá hàng hóa, thành ph m đã g i đi bán, d ch v đã cung c pầ ế ể ị ẩ ử ị ụ ấ
ch a đ c xác đ nh là đã bán đ u kỳ (tr ng h p doanh nghi p k toán hàng t n khoư ượ ị ầ ườ ợ ệ ế ồ
theo ph ng pháp ki m kê đ nh kỳ).ươ ể ị
S d bên N :ố ư ợ
1