![](data:image/png;base64,iVBORw0KGgoAAAANSUhEUgAAA8AAAATXCAIAAACuwIthAAAACXBIWXMAABYlAAAWJQFJUiTwAAAXMElEQVR42u3bMUr0WhzG4X8+g8gIEiYMfMIUmWmsbLIQLQWzJBtXkd41TD9MI6QQY5FOsFNEkLkrEO7ADXJPnmcH580Bfx402+/3AQAA/Dt/TAAAAAIaAAAENAAACGgAABDQAAAgoAEAQECbAAAABDQAAAhoAAAQ0AAAIKABAEBAAwCAgDYBAAAIaAAAENAAACCgAQBAQAMAgIAGAAABbQIAABDQAAAgoAEAQEADAICABgAAAQ0AAALaBAAAIKABAEBAAwCAgAYAAAENAAACGgAABLQJAABAQAMAgIAGAAABDQAAAhoAAAQ0AAAIaBMAAICABgAAAQ0AAAIaAAAENAAACGgAABDQJgAAAAENAAACGgAABDQAAAhoAAAQ0AAAIKBNAAAAAhoAAAQ0AAAIaAAAENAAACCgAQBAQJsAAAAENAAACGgAABDQAAAgoAEAQEADAICANgEAAAhoAAAQ0AAAIKABAEBAAwCAgAYAAAFtAgAAENAAACCgAQBAQAMAgIAGAAABDQAAAtoEAAAgoAEAQEADAICABgAAAQ0AAAIaAAAEtAkAAEBAAwCAgAYAAAENAAACGgAABDQAAAhoEwAAgIAGAAABDQAAAhoAAAQ0AAAIaAAAENAmAAAAAQ0AAAIaAAAENAAACGgAABDQAAAgoE0AAAACGgAABDQAAAhoAAAQ0AAAIKABAEBAmwAAAAQ0AAAIaAAAENAAACCgAQBAQAMAgIA2AQAACGgAABDQAAAgoAEAQEADAICABgAAAW0CAAAQ0AAAIKABAEBAAwCAgAYAAAENAAAC2gQAACCgAQBAQAMAgIAGAAABDQAAAhoAAAS0CQAAQEADAICABgAAAQ0AAAIaAAAENAAACGgTAACAgAYAAAENAAACGgAABDQAAAhoAAAQ0CYAAAABDQAAAhoAAAQ0AAAIaAAAENAAACCgTQAAAAIaAAAENAAACGgAABDQAAAgoAEAQECbAAAABDQAAAhoAAAQ0AAAIKABAEBAAwCAgDYBAAAIaAAAENAAACCgAQBAQAMAgIAGAAABbQIAABDQAAAgoAEAQEADAICABgAAAQ0AAALaBAAAIKABAEBAAwCAgAYAAAENAAACGgAABLQJAABAQAMAgIAGAAABDQAAAhoAAAQ0AAAIaBMAAICABgAAAQ0AAAIaAAAENAAACGgAABDQJgAAAAENAAACGgAABDQAAAhoAAAQ0AAAIKBNAAAAAhoAAAQ0AAAIaAAAENAAACCgAQBAQJsAAAAENAAACGgAABDQAAAgoAEAQEADAICANgEAAAhoAAAQ0AAAIKABAEBAAwCAgAYAAAFtAgAAENAAACCgAQBAQAMAgIAGAAABDQAAAtoEAAAgoAEAQEADAICABgAAAQ0AAAIaAAAEtAkAAEBAAwCAgAYAAAENAAACGgAABDQAAAhoEwAAgIAGAAABDQAAAhoAAAQ0AAAIaAAAENAmAAAAAQ0AAAIaAAAENAAACGgAABDQAAAgoE0AAAACGgAABDQAAAhoAAAQ0AAAIKABAEBAmwAAAAQ0AAAIaAAAENAAACCgAQBAQAMAgIA2AQAACGgAABDQAAAgoAEAQEADAICABgAAAW0CAAAQ0AAAIKABAEBAAwCAgAYAAAENAAAC2gQAACCgAQBAQAMAgIAGAAABDQAAAhoAAAS0CQAAQEADAICABgAAAQ0AAAIaAAAENAAACGgTAACAgAYAAAENAAACGgAABDQAAAhoAAAQ0CYAAAABDQAAAhoAAAQ0AAAIaAAAENAAACCgTQAAAAIaAAAENAAACGgAABDQAAAgoAEAQECbAAAABDQAAAhoAAAQ0AAAIKABAEBAAwCAgDYBAAAIaAAAENAAACCgAQBAQAMAgIAGAAABbQIAABDQAAAgoAEAQEADAICABgAAAQ0AAALaBAAAIKABAEBAAwCAgAYAAAENAAACGgAABLQJAABAQAMAgIAGAAABDQAAAhoAAAQ0AAAIaBMAAICABgAAAQ0AAAIaAAAENAAACGgAABDQJgAAAAENAAACGgAABDQAAAhoAAAQ0AAAIKBNAAAAAhoAAAQ0AAAIaAAAENAAACCgAQBAQJsAAAAENAAACGgAABDQAAAgoAEAQEADAICANgEAAAhoAAAQ0AAAIKABAEBAAwCAgAYAAAFtAgAAENAAACCgAQBAQAMAgIAGAAABDQAAAtoEAAAgoAEAQEADAICABgAAAQ0AAAIaAAAEtAkAAEBAAwCAgAYAAAENAAACGgAABDQAAAhoEwAAgIAGAAABDQAAAhoAAAQ0AAAIaAAAENAmAAAAAQ0AAAIaAAAENAAACGgAABDQAAAgoE0AAAACGgAABDQAAAhoAAAQ0AAAIKABAEBAmwAAAAQ0AAAIaAAAENAAACCgAQBAQAMAgIA2AQAACGgAABDQAAAgoAEAQEADAICABgAAAW0CAAAQ0AAAIKABAEBAAwCAgAYAAAENAAAC2gQAACCgAQBAQAMAgIAGAAABDQAAAhoAAAS0CQAAQEADAICABgAAAQ0AAAIaAAAENAAACGgTAACAgAYAAAENAAACGgAABDQAAAhoAAAQ0CYAAAABDQAAAhoAAAQ0AAAIaAAAENAAACCgTQAAAAIaAAAENAAACGgAABDQAAAgoAEAQECbAAAABDQAAAhoAAAQ0AAAIKABAEBAAwCAgDYBAAAIaAAAENAAACCgAQBAQAMAgIAGAAABbQIAABDQAAAgoAEAQEADAICABgAAAQ0AAALaBAAAIKABAEBAAwCAgAYAAAENAAACGgAABLQJAABAQAMAgIAGAAABDQAAAhoAAAQ0AAAIaBMAAICABgAAAQ0AAAIaAAAENAAACGgAABDQJgAAAAENAAACGgAABDQAAAhoAAAQ0AAAIKBNAAAAAhoAAAQ0AAAIaAAAENAAACCgAQBAQJsAAAAENAAACGgAABDQAAAgoAEAQEADAICANgEAAAhoAAAQ0AAAIKABAEBAAwCAgAYAAAFtAgAAENAAACCgAQBAQAMAgIAGAAABDQAAAtoEAAAgoAEAQEADAICABgAAAQ0AAAIaAAAEtAkAAEBAAwCAgAYAAAENAAACGgAABDQAAAhoEwAAgIAGAAABDQAAAhoAAAQ0AAAIaAAAENAmAAAAAQ0AAAIaAAAENAAACGgAABDQAAAgoE0AAAACGgAABDQAAAhoAAAQ0AAAIKABAEBAmwAAAAQ0AAAIaAAAENAAACCgAQBAQAMAgIA2AQAACGgAABDQAAAgoAEAQEADAICABgAAAW0CAAAQ0AAAIKABAEBAAwCAgAYAAAENAAAC2gQAACCgAQBAQAMAgIAGAAABDQAAAhoAAAS0CQAAQEADAICABgAAAQ0AAAIaAAAENAAACGgTAACAgAYAAAENAAACGgAABDQAAAhoAAAQ0CYAAAABDQAAAhoAAAQ0AAAIaAAAENAAACCgTQAAAAIaAAAENAAACGgAABDQAAAgoAEAQECbAAAABDQAAAhoAAAQ0AAAIKABAEBAAwCAgDYBAAAIaAAAENAAACCgAQBAQAMAgIAGAAABbQIAABDQAAAgoAEAQEADAICABgAAAQ0AAALaBAAAIKABAEBAAwCAgAYAAAENAAACGgAABLQJAABAQAMAgIAGAAABDQAAAhoAAAQ0AAAIaBMAAICABgAAAQ0AAAIaAAAENAAACGgAABDQJgAAAAENAAACGgAABDQAAAhoAAAQ0AAAIKBNAAAAAhoAAAQ0AAAIaAAAENAAACCgAQBAQJsAAAAENAAACGgAABDQAAAgoAEAQEADAICANgEAAAhoAAAQ0AAAIKABAEBAAwCAgAYAAAFtAgAAENAAACCgAQBAQAMAgIAGAAABDQAAAtoEAAAgoAEAQEADAICABgAAAQ0AAAIaAAAEtAkAAEBAAwCAgAYAAAENAAACGgAABDQAAAhoEwAAgIAGAAABDQAAAhoAAAQ0AAAIaAAAENAmAAAAAQ0AAAIaAAAENAAACGgAABDQAAAgoE0AAAACGgAABDQAAAhoAAAQ0AAAIKABAEBAmwAAAAQ0AAAIaAAAENAAACCgAQBAQAMAgIA2AQAACGgAABDQAAAgoAEAQEADAICABgAAAW0CAAAQ0AAAIKABAEBAAwCAgAYAAAENAAAC2gQAACCgAQBAQAMAgIAGAAABDQAAAhoAAAS0CQAAQEADAICABgAAAQ0AAAIaAAAENAAACGgTAACAgAYAAAENAAACGgAABDQAAAhoAAAQ0CYAAAABDQAAAhoAAAQ0AAAIaAAAENAAACCgTQAAAAIaAAAENAAACGgAABDQAAAgoAEAQECbAAAABDQAAAhoAAAQ0AAAIKABAEBAAwCAgDYBAAAIaAAAENAAACCgAQBAQAMAgIAGAAABbQIAABDQAAAgoAEAQEADAMD/yXq9NgIAAP+t+Xz++Pi4T9Gf5+fni4sL3xgAxlOWZVEUdmBSd/7t7W02myV5ujwi6rruus6XBoCRtG3bNE3f91VVWYPp3PlUT+dvoAEAQEADAICABgAAAQ0AAAIaAAAENAAAIKABAEBAAwCAgAYAAAENAAACGgAABDQAACCgAQBAQAMAgIAGAAABDQAAAhoAAAQ0AAAgoAEAQEADAICABgAAAQ0AAAIaAAAENAAAIKABAEBAAwCAgAYAAAENAAACGgAABDQAACCgAQBAQAMAgIAGAAABDQAAAhoAAAQ0AAAgoAEAQEADAICABgAAAQ0AAAIaAAAENAAAIKABAEBAAwCAgAYAAAENAAACGgAABDQAACCgAQBAQAMAgIAGAAABDQAAAhoAAAQ0AAAgoAEAQEADAICABgCAX5dHxHa7zbLMFgAwkrIsi6JYrVamYDp3PiKGYaiqKr3TeYEGAIAD5BFR13XXdbYAgJG0bds0Td/3Sb7GwU93frlcJnk6L9AAACCgAQBAQAMAgIAGAAABDQAAAhoAABDQAAAgoAEAQEADAICABgAAAQ0AAAIaAAAQ0AAAIKABAEBAAwCAgAYAAAENAAACGgAAENAAACCgAQBAQAMAgIAGAAABDQAAAhoAABDQAAAgoAEAQEADAICABgAAAQ0AAAIaAAAQ0AAAIKABAEBAAwCAgAYAAAENAAACGgAAENAAACCgAQBAQAMAgIAGAAABDQAAAhoAABDQAAAgoAEAQEADAICABgAAAQ0AAAIaAAAQ0AAAIKABAEBAAwCAgAYAAAENAAACGgAAENAAACCgAQBAQAMAwK/LI2K73WZZZgsAGElZlkVRrFYrUzCdOx8RwzBUVZXe6bxAAwDAAfKIqOu66zpbAMBI2rZtmqbv+yRf4+CnO79cLpM8nRdoAAAQ0AAAIKABAEBAAwCAgAYAAAENAAAIaAAAENAAACCgAQBAQAMAgIAGAAABDQAACGgAABDQAAAgoAEAQEADAICABgAAAQ0AAAhoAAAQ0AAAIKABAEBAAwCAgAYAAAENAAAIaAAAENAAACCgAQBAQAMAgIAGAAABDQAACGgAABDQAAAgoAEAQEADAICABgAAAQ0AAAhoAAAQ0AAAIKABAEBAAwCAgAYAAAENAAAIaAAAENAAACCgAQBAQAMAgIAGAAABDQAACGgAABDQAAAgoAEAQEADAICABgAAAQ0AAAhoAAAQ0AAAIKABAEBAAwCAgAYAAAENAAAIaAAAENAAACCgAQBAQAMAgIAGAAABDQAACGgAABDQAAAgoAEAQEADAICABgAAAQ0AAAhoAAAQ0AAAIKABAEBAAwCAgAYAAAENAAAIaAAAENAAACCgAQBAQAMAgIAGAAABDQAACGgAADhAHhGfn58vLy+2AICRvL6+RsQwDKZgUnf++/s7zeMdHx/7xgAwtsvLSyMwKWdnZ5vNZp+i/Ovr6+rq6ubmxmcGgJHsdru7u7v7+/vFYmENpnPn5/N5kqfLI+L09PT29taXBoBRXV9fV1VlB6ZjNpsleS7/RAgAAAIaAAAENAAACGgAABDQAAAgoAEAAAENAAACGgAABDQAAAhoAAAQ0AAAIKABAAABDQAAAhoAAAQ0AAAIaAAAENAAACCgAQAAAQ0AAAIaAAAENAAACGgAABDQAAAgoAEAAAENAAACGgAABDQAAAhoAAAQ0AAAIKABAAABDQAAAhoAAAQ0AAAIaAAAENAAACCgAQAAAQ0AAAIaAAAENAAACGgAABDQAAAgoAEAAAENAAACGgAABDQAAAhoAAAQ0AAAIKABAAABDQAAAhoAAAQ0AAAIaAAAENAAACCgAQAAAQ0AAAIaAADGkUfE5+fny8uLLQBgJK+vrxExDIMpmNSd//7+TvN4x8fHvjEAjO3y8tIITMrZ2dlms9mnKP/6+rq6urq5ufGZAWAku93u7u7u/v5+sVhYg+nc+fl8nuTp8og4PT29vb31pQFgVNfX11VV2YHpmM1mSZ7LPxECAICABgAAAQ0AAAIaAAAENAAACGgAAEBAAwCAgAYAAAENAAACGgAABDQAAAhoAABAQAMAgIAGAAABDQAAAhoAAAQ0AAAIaAAAQEADAICABgAAAQ0AAAIaAAAENAAACGgAAEBAAwCAgAYAAAENAAACGgAABDQAAAhoAABAQAMAgIAGAAABDQAAAhoAAAQ0AAAIaAAAQEADAICABgAAAQ0AAAIaAAAENAAACGgAAEBAAwCAgAYAAAENAAACGgAABDQAAAhoAABAQAMAgIAGAAABDQAAAhoAAAQ0AAAIaAAAQEADAICABgAAAQ0AAAIaAAAENAAACGgAAEBAAwCAgAYAAAENAAACGgAABDQAAAhoAABAQAMAgIAGAAABDQAAAhoAAAQ0AAAIaAAAQEADAICABgAAAQ0AAAIaAAAENAAACGgAAEBAAwCAgAYAAAENAAACGgAABDQAAAhoAABAQAMAwAHyiNhut1mW2QIARlKWZVEUq9XKFEznzkfEMAxVVaV3Oi/QAABwgDwi6rruus4WADCStm2bpun7PsnXOPjpzi+XyyRP5wUaAAAENAAACGgAABDQAAAgoAEAQEADAAACGgAABDQAAAhoAAAQ0AAAIKABAEBAAwAAAhoAAAQ0AAAIaAAAENAAACCgAQBAQAMAAAIaAAAENAAACGgAABDQAAAgoAEAQEADAAACGgAABDQAAAhoAAAQ0AAAIKABAEBAAwAAAhoAAAQ0AAAIaAAAENAAACCgAQBAQAMAAAIaAAAENAAACGgAABDQAAAgoAEAQEADAAACGgAABDQAAAhoAAAQ0AAAIKABAEBAAwAAAhoAAAQ0AAAIaAAAENAAACCgAQBAQAMAAAIaAAAENAAACGgAAPh1eURst9ssy2wBACMpy7IoitVqZQqmc+cjYhiGqqrSO50XaAAAOEAeEXVdd11nCwAYSdu2TdP0fZ/kaxz8dOeXy2WSp/MCDQAAAhoAAAQ0AAAIaAAAENAAACCgAQAAAQ0AAAIaAAAENAAACGgAABDQAAAgoAEAAAENAAACGgAABDQAAAhoAAAQ0AAAIKABAAABDQAAAhoAAAQ0AAAIaAAAENAAACCgAQAAAQ0AAAIaAAAENAAACGgAABDQAAAgoAEAAAENAAACGgAABDQAAAhoAAAQ0AAAIKABAAABDQAAAhoAAAQ0AAAIaAAAENAAACCgAQAAAQ0AAAIaAAAENAAACGgAABDQAAAgoAEAAAENAAACGgAABDQAAAhoAAAQ0AAAIKABAAABDQAAAhoAAAQ0AAAIaAAAENAAACCgAQAAAQ0AAAIaAAAENAAACGgAABDQAAAgoAEAAAENAAACGgAABDQAAAhoAAAQ0AAAIKABAAABDQAAB8gj4v39vW1bWwDASHa7XUQ8PDwsFgtrMJ07n6z1eu0bA8DY/v79awQmZb1ePz097VOUPT09HR0d+cYAMJ6Pj4+3t7fz83M/c5na740nJyfpnesf2s0i4eQSbyQAAAAASUVORK5CYII=)
T NG H P CH NG T K TOÁN HÀNG T N KHO THEO THÔNG T Ổ Ợ Ứ Ừ Ế Ồ Ư
133/2016/TT-BTC
1. M c đích s d ng ch ng t k toán hàng t n kho theo thông t 133/2016/TT-ụ ử ụ ứ ừ ế ồ ư
BTC
Theo dõi tình hình nh p, xu t, t n kho v t t , công c , d ng c , s n ph m, hàng hóa,ậ ấ ồ ậ ư ụ ụ ụ ả ẩ
làm căn c ki m tra tình hình s d ng, d tr v t t , công c , d ng c , s n ph m,ứ ể ử ụ ự ữ ậ ư ụ ụ ụ ả ẩ
hàng hóa và cung c p thông tin c n thi t cho vi c qu n lý hàng t n kho.ấ ầ ế ệ ả ồ
2. N i dung trên ch ng t k toánộ ứ ừ ế
-Tên và s hi u c a ch ng t k toán;ố ệ ủ ứ ừ ế
- Ngày, tháng, năm l p ch ng t k toán;ậ ứ ừ ế
- Tên, đ a ch c a đ n v ho c cá nhân l p ch ng t k toán;ị ỉ ủ ơ ị ặ ậ ứ ừ ế
- Tên, đ a ch c a đ n v ho c cá nhân nh n ch ng t k toán;ị ỉ ủ ơ ị ặ ậ ứ ừ ế
- N i dung nghi p v kinh t , tài chính phát sinh;ộ ệ ụ ế
- S l ng, đ n giá và s ti n c a nghi p v kinh t , tài chính ghi b ng s ; t ng số ượ ơ ố ề ủ ệ ụ ế ằ ố ổ ố
ti n c a ch ng t k toán dùng đ thu, chi ti n ghi b ng s và b ng ch ;ề ủ ứ ừ ế ể ề ằ ố ằ ữ
- Ch ký, h và tên c a ng i l p, ng i duy t và nh ng ng i có liên quan đ nữ ọ ủ ườ ậ ườ ệ ữ ườ ế
ch ng t k toán.ứ ừ ế
Ngoài nh ng n i dung ch y u c a ch ng t k toán nói trên, ch ng t k toán có thữ ộ ủ ế ủ ứ ừ ế ứ ừ ế ể
có thêm nh ng n i dung khác theo t ng lo i ch ng t .ữ ộ ừ ạ ứ ừ
3.Các m u ch ng t k toán hàng t n kho theo thông t 133/2016/TT-BTC.ẫ ứ ừ ế ồ ư
Ch ng t k toán hàng t n kho g m các bi u m u sau:ứ ừ ế ồ ồ ể ẫ
- Phi u nh p khoế ậ M u s 01-VTẫ ố
- Phi u xu t khoế ấ M u s 02-VTẫ ố
- Biên b n ki m nghi m v t t , công c , s nả ể ệ ậ ư ụ ả
ph m, hàng hóaẩM u s 03-VTẫ ố
- Phi u báo v t t còn l i cu i kỳế ậ ư ạ ố M u s 04-VTẫ ố
- Biên b n ki m kê v t t , công c , s n ph m,ả ể ậ ư ụ ả ẩ
hàng hóa M u s 05-VTẫ ố
- B ng kê mua hàngảM u s 06-VTẫ ố
- B ng phân b nguyên li u, v t li u, công c ,ả ổ ệ ậ ệ ụ
d ng cụ ụ M u s 07-VTẫ ố