DANH MỤC TÀI LIỆU
Nguyên tắc kế toán Hàng tồn kho theo Thông tư 200/2014/TT-BTC được áp dụng
Nguyên t c k toán Hàng t n kho theo Thông t 200/2014/TT-BTCắ ế ư
           
         
               
  !"!  " !  
  "    !   
 !   !   !   !      
 !   !      
     #! $    
   
% &       '    
()* +,( +--.+-/0.((12(3  &     
 
/ &"!   4    "   
     5        
 )  6  4      
  7 7   5     
   )  ! 76   
+       !       
7    !  
! 
&   3    
8  !   
( !  
          
*    !     9  ! 7     
   2      
!   *       4 "  
   /+  ! 7      
  2    !  
  
1
, 3   !"       :       
    ;     !   
      
0 <      )  3 !    
= >    $     
   "      ? !   
 $
@ &                
)   !$  
A 3     $   (   
B(B(              
    !   !    
C <!    D!!  !"     
4 5?    "6       
  ! 4   )  : B   !   
!       !    !      
 4  
E <    #  $    
 74   F     
4      (      !     
  )  
6(      !     
D!)    !  !";     
  $5  !  6  
6(      !    
  !  D!)    !    
 !"5$  !+  !  /  !; 6       
 9     $  !     
 !  $ 5      !   
6
G <    7  )!   
 
6H $)$H $)$   
        !    !   !  !
2
    "$!  !   
    
6H 9 () 9     
    $)         
7     !   7 B   
"  $) 7       
     !    "
6H     5IJIK6H            
       !          
     ?  7         
!      ! 7 ()      
 $)     ! 7   7  
    7 $)     ! 7  
   7?   
L  $   "    !   "    
L  $   !  7   :!    " 
 M      $   :     
   *  N7    $   !
         "   
/- *   !    ! M     ! #
      !   # 5   
  "           !     !
     )    !  6 H    !   # ! 
     ) $         #  
)    3        )  #   
  * AGO         $   #
// *     P       
     ! $ $M  "
  !     "        
  B  "     $      
7    516$ $       
 !$ $    F   
%  !     "       
     ? !  8  ? !    
             
 "     F   
3
(       ? !      
 7     ? ! #   7  
    ! !  # 516    
   !99$  9  
 $  7 (    ?   
 !     7     ? !     
 #   7            
  !$    
/+ <            )  
      ")   ! :   !    
  !   F                
"           
/, (!  5!    6   !  
   H        
 ! 7 %           % 
  M   !$        !  
"  : "   $         
    
Các ph ng pháp k toán hàng t n khoươ ế
    H     
)Q   "       
  "   (        
     4    "   
  M !   " %     
"     7  !7       
3 7 M    !      !  
      %         
4       & "  !9  
"  :   H         
   5 9 ;6    
 ! "   !!"  "     &
  ; 
     
OH  ! 7  M    !  !  
       7  "      
 "$  "  # 7)    !
4
( R( S(    O( 
 7  7   7  7 
O()  ! 7!      "5  %  
 6)Q     B   
  "! 7 )Q !    
5 A//=L>6  
O3 !  "   ! 7       "
   "      " 75   
4    6!M     A//=L !  
> &     ! 7    
      7 5      76 7 
5       76  
OH  ! 7    "     
 "   ! !#   "    $
 4   5  ;6 H  !    ' 
7 "  !   !      (  
 &  $    " 4      
   :   #  
5
thông tin tài liệu
Nguyên tắc kế toán Hàng tồn kho theo Thông tư 200/2014/TT-BTC Hàng tồn kho là những tài sản: được giữ để bán trong quá trình sản xuất, kinh doanh bình thường; đang trong quá trình sản xuất, kinh doanh dở dang; nguyên liệu, vật liệu, công cụ, dụng cụ để sử dụng trong quá trình sản xuất, kinh doanh hoặc cung cấp dịch vụ. Hàng tồn kho bao gồm: Hàng hóa mua về để bán: là hàng hóa tồn kho, hàng mua đang đi trên đường, hàng gửi bán, hàng hóa gửi đi gia công chế biến; thành phẩm tồn kho và thành phẩm gửi đi bán; sản phẩm dở dang: sản phẩm chưa hoàn thành và sản phẩm hoàn thành chưa làm thủ tục nhập khi thành phẩm; nguyên liệu, vật liệu, công cụ, dụng cụ tồn kho, gửi đi gia công chế biến và đã mua đang đi trên đường; chi phí dịch vụ dở dang. Vậy Nguyên tắc kế toán Hàng tồn kho cụ thể như thế nào?
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