 
Đề tài:
“KẾ TOÁN TIÊU THỤ HÀNG HÓA VÀ
XÁC ĐỊNH KẾT QUẢ KINH DOANH TẠI
CÔNGTY TNHH SẢN XUẤT
THƯƠNG MẠI DỊCH
VỤ VIỄN ĐÔNG”
 ! "#$%&'(
1
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)*"*
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9B!C1
,D);2>81EA797 =8<>?@A9
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,,,D89 :!B!C1
ID8C1J8 :!
IDIDC1J8EEK
ID'DC1J8E4L
'D8B!E :!
'DIDM86B!
'D'DJN7  >A2OB9
'D'DIDJN2OB9
'D'D'D >A2OB9
'DPDC18
'DPDIDQC1J89R8?
'DPD'DQC1J8E @!<45
'DPDPDQC1J8A:
'DPDSDCTU9;<!

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ID^]] 
'D^][
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IDY1<`E;@A45
'D797 8J8_8H!E;
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IDID)K]V8J8E;>?
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8KC17 B879RY1
,DZ8<[ :!7 88C1J8E ;<!8K
IDZ8<[ :!8H!8K
'D8C1J89 :!7 C1J8!8K
'DIDC1J89
'D'DC1J8!
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ID8B!E ;<!
IDID;BB!E 
ID'DJN7  >A2OB9
ID'DIDJN2OB9
ID'D'D >A2OB9
ID'DPD]R2V
'D87 E

ID6=e878K888H!8K
'D6=e78K8897 =8<>?@A8K

'DIDf<[
'D'DCU8<[
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C17 B879RY1

 ! "#$%&'(
4
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LỜI MỞ ĐẦU
g!`=h; !\8g!A4!<;\:<?4!
<;C#8?A:<?>?@A<;9 :!\<:7i<80
@!i4 @A>?\<4 2R22j! E;8WEk!7 >?
@A4<CU8D)4 <CU8< <bk8g!A8:J8
<;2A=i7 @A45D
9 :!4 >88X<;2A=>?@A9 
:!\:8:7W<Z8E@!l<7#88B!\::04#<?
2R`7 [8H!B!D
>?CT!>9 :!8H!@]2A=
>?@A9 :!8H!88B!M47#CT\4K4K76
<;7 [Q2RJ88H!B!
W7]7\8K889 :!4K4K<CU88J]
b\EV2<[<CU8 18A745464mR8nd98<W8>K
N8!8i4CU :!\@A8H!2A=i\_8H!@A45D
j_0<\CTC#8 4 ;7i<V;80@!
8H!88B!2A= :!DN>R88W2838O!
!<h?46@!U8C17#C#8?
#DCU84 :!8H!88C#8 7 !7#>4CU4#8K

Y7
0 
 ! "#$%&'(
6
 
CHƯƠNG I:CƠ SỞ LÝ LUẬN VỀ KẾ TOÁN HÀNG HÓA,TIÊU THỤ VÀ XÁC
ĐỊNH KẾT QUẢ KINH DOANH TRONG DOANH NGHIỆP
1.1 CA ́C KHÁI NIỆM CƠ BẢN
1.1.1. Hàng hóa:
 :!4 88476C\2AwBB!!77#98<W8<[
ExEEK\E4Lyd<J80BX8H!>8 7 =i>w
1 1.2.Các khoản giảm trừ doanh thu:
1.1.2.1.Chiết khấu thanh toán.
?>iC14 >A B!<hANZ8<h!
8CT! B78CT! x2Aw\ :!y\B8797#
>4CU4#Qk!678?>iC1<hU<`>?
!EZ88!>?!\E D
1 1.2.2.Giảm giá hàng bán.
A E4 >AAN<CU8B!xEEy8i6;
88<Z8E<hk!6:!<1\7]45B! EE>ew
8i\>K<g@88Z8>K<gT<hU<`D
1.1.2.3.Hàng bán bị trả lại.
 EEA44 8H!2Aw\ :! B!<h=8<
9CE>8 A4B788<><h8!>?U
<`>?C >ew8i\>K<g8H4\@88DB!
6 EEA4<`T80AC1J7
 E>zD
1.1.2.4.thuế tiêu thụ đặc biệt,thuế xuất khẩu,thuế GTGT tính theo
phương pháp trực tiếp:4 88>A?=8<R8?B!E 
Q@< 8H!884?X;87 N4Z >8!D

<07 CTUB!B9C1>iN?
D
 8>A?>Kh4E!`?xB!;?
QC1R8?y\?6>w7 ?9<Z8ED
 W2E!`8W768[\8WE8=? :!\EA
[\>\Eh|D
 8>AANE!`8?>iC1\A !\ 
!EA4
1.2.1.2.Phương pháp xác định giá xuất.
R8? :!=i>8:[=8<Ed;88C1
2!
 WQR8?<W8B!QC1 R8?8H! :!
=i>;84K  ]WQ6R8?8H!4K <:D
 WQ6C#8=iC#8QC1 >=i>WQ
<18H! `><0>z\2!<:<?<18H!406C#82!#
W8H!4062!D&<:<18H! :!>2{4 <1
8H! :!63j4088XD
 WQ62!=iC#8QC1 >=i>WQ
<18H! :!`><0>z\2!<:#4i<?R8?8H!j
406C#8<:D&<:<1 :!>8>z2{4 <1
jj406<0Z84 <1 :!`><0>zD
 WQR8?E]@!@
C1<1E]@8:[WQ
 ! "#$%&'(
8
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R8?8H! }~>K~q>A
:!!7 :!<1 42AN
R8?8H! }24CU :!•<1
:!=i>z=iBX>zE]@

xT<[y
1E]@ :!`<0>z~ :!6>z
A>zBRj }
24CU :!`<0>z~24CU :!6
z
 
SDCK: `8>z
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:!x\=iyCTU<172OB9C1>[><>z8
 `>D

 >AvII•)! •
q7 :!6!7 q78H! :!`8>z
6>8>z x`>\`@0\`OEy
q7 :!`<0>z
>?8[x`>\`@0\`O„78H! =iE7 =i
E>8 \`<17E\` >8>zx 8>zQ>?
<45||| @A>[>y
qA `>!7 8?
>iC1<CU8C3
V22U V228:
 >AvII>K8:2BC8>z7 <CU88? ' >AC2!
~vIIIr)!764•
~vII'r)! :!•
  >AI€I• !<!<<CT• >A BX<[A884
 ! <h;82tj8H!B!C8C!<CU8>[6>
Q1@<D
 >AI€I• !<!<<CT

SDĐK: !<!<

SDCK: :!<hO<E
Z8B879<h88i
C8C!<CU8>8 8i
6!8>zD
1.2.3.Phương pháp hạch toán
1.2.3.1.Theo phương pháp kê khai thường xuyên
  !7 8JN! 8X7>?
UI€vI :!R8?6>
UI€‚  :!O<ExO<45y
UvP' 7 Ex!…R8?y
UIPP ?<CU8>iN
:III V!EdZ
:II' V!Ed
:PII V!Ed7!M
:PPI †V8C!!8CTE
 W!6>>?
UI€v' V8W!
UIPP ?<CU8>iN
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11
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:PPI V8C!!8CTE
  7C8JN8C!7
q ?? 88H98>[6 \T 6Q
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:PPI W\8C!8:?

8:>?@A=O45
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12
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q ?>A?B!A87 8C4 >AVi]8
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 Trường hợp 1: p6>Q24CU:!<1\08bN!j;
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-_8J7 :!<1\?6>>?
UI€vI V :!!7 
UIPP ?<CU8>iN
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UI€vI V :!R86>

 
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1.2.3.2. Theo Phương pháp kiểm kê định kỳ.
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:PPI K8C!!8CTE
xSEyD!2xQC1R8?y
UvII'' K!
:III V!EdZ
:II' V!Ed
:PII V!Ed7!M
 ! "#$%&'(
15
 
:PPI V8C!!8CTE
x€yD>z>[>24CU :!`>R8?7 W <[=8<
 :!`>8>zD
x€!yD_8J7 >?@A=8<<CU8 8b8>z<[>?8[
 :!`>8>z2! >AI€vI
UI€vI
:vII'I
x€EyD8[ !<<CT8>z
UI€I
:vII'I
x€8yD?8[ :!OE8C!=8<98>z
UI€‚
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xvyDY<CU8CTEA7] :!<CU888i>K<g
80U<`
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:vII'I

 ! "#$%&'(
16
 
? 8H!B!<CU8<8!1]B!<CU8
C30 Z8848B>8 8[<VD
1.3.2.Kế toán tiêu thụ hàng hóa
1.3.2.1.Kế toán doanh thu bán hàng
1.3.2.1.1.Khái niệm
&!4 V4UW8>? B!<CU8>z>?
\2N88<;2A=i>B!KCT8H!B!
:04 _78H23jD&!8:[4 B!E ;E;
Z84 B!E !E 
 IDPD'DID'D >A2OB9
qJN\2V28:!<1\?\8JN2V\2V8||
q >A2OB9
 >A€II•B!E 7 88iB879•BX<[A
B!E R8?8H!B!R8;>z>?8H!
<;2A=>B!D&!E 8:[<CU8!8:[8C!
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D >A€II>K8:2BC\ >A 8: >A8i'C2!
€III&!E :!
€II'&!E88 w
€IIP&!88iB879
€IIS&!8iU
€II‚&!>B!Ei<;2A<0C
 >A€II•B!E 7 88iB879•
qY?c\?=i>w\? q&!E2Aw\ :!
WQC1R8? 7 88iB8798H!B!
A;WB!E  <hR8>zD
R8?8H! :!<CU8=8<4

V22U V228:
1.3.2.1.3. Phương pháp hạch toán
 ! 8>8 R8?>8H!B!]22Aw
 <CU884 9\8_8J7 :!<1AB!E 
2x :!8?QC1>iNyD
UIII\II'\IPI V!A>8 
:€II &!E 7 88iB879
:PPPI ?A;
  7# :!>K8?Z88?QC1
R8?
UIII\I'I\IPI V2A
:€II &!E!`8A?
  >z\=8<2?<h;QC1R8?
U€II &!E 7 88iB879
:PPPI ?A;
 CTUE QC1J8A86x :!8?Q
C1>iNy
UIII\II' V2740<0EdZ\
UIPI V2A8H!>8 
:€II &!E 7 88iB879
:PP%‚ &!8C!R8
:PPPI ?A;
 ! "#$%&'(
18
 
 R8E 4 ?Q>?
UIII\II' V2<CU8EdZ\
:IPI V2R8A8H!>8 
 `T64hE A867 B! 8W
UPP%‚ 4hA86C1J2R8

:III\II' !0848EdZ7 
 CTUB!<CU86
UIII\II' 0848AEdZ\
UIPI V2A8H!>8 
:€II &!E 7 88iB879
:PPPI ?A;
 <178i6<CU8EA> :!E!B<17R8;8
8[<?
UIII\II' 27EdZ\
UIPv 2A;E;
:€I' &!;E;
:PPPI ?A;
  :!=i<[>?h@A8
 ! "#$%&'(
19
 
UvSI W2
 :€I' &!;E;
  :!BX<[!A4C1\C388K7
UPPS AA8K7
:€I' &!;E;
:PPPI ?A;
1.3.2.2.Kế toán giá vốn hàng bán
1.3.2.2.1.Khái niệm:
7 E4 R8?=i>8H!22Aw\ :!<hE
<CU8xZ8`8A8W! EV8 :!E!>zq<7#
B!C1y\Z84  R8?4!79B8  \<h<CU8
=8<4 97 88>A>8<CU8W7 7<[=8<>?@A>
B!>zD
1.3.2.2.2.Tài khoản sử dụng:

1.3.2.2.3.Phương pháp hạch toán
 )! !E!E!
UI€‚  O<E
UvP' 7 ER8?
UI€v  6>
UIPP ?<CU8>iN
:III\II'\IPI V!
 oi> :!<E
UvP' 7 E
:I€v  :!
 E   >ew8i7];45B <: >8 N
8A4
UI€v  :!6>4
 :vP' A7
 <45E<CU8!8i6!4K 
UvP' 7 E<h=8<9
:I€‚  OE<h9
 CTU! 6>?27#:!<1
UIP%% A>8E`CT
UvP'  2A?_7
UIP%I  2A?8T=O45
:PPI AA8 88i
 >z>?8[72!ŠII•o8<>?@A>B!•
UŠII o8<>?@A>B!
:vP' >?8[7 E
1.3.2.3.Kế Toán các khoản giảm trừ doanh thu.
1.3.2.3.1.Tài khoản sử dụng:
  >A€'I•8?>iC1• >A >K8:2BC8>z7 
8:88 >A8i'2!
€'II?>i :!

U€PI  EEA4
UPPPI ?A;
:III\II' YA48>8 
:IPI YN7 >8 8bU
 A E8CT!
U€P' A E
:III\II' YA48>8 
:IPI YN7 >8 8bU
 ! "#$%&'(
22
 
>z>?8[88>AANB!<[=8<B!0
U€II &!E 7 88iB879
:€'I ?>iC1
:€PI  EEA4
:€P' A E
 o8<7 >?8[B!0
U€II &!E 7 88iB879
:ŠII o8<>?@A>B!
1.3.2.4.Kế toán chi phí bán hàng
1.3.2.4.1.Tài khoản sử dụng:
-JN2V28:!<1\?8\EA>8JN88X4\8JN
2V\2V8|
q >AvSI•E • >A >K8:2BC8>z7 8:88 
>A8i'C2!
 vSIIW7E 
 vSI'W764E!E]
 vSIPWB989\<`BX
 vSISW>i!Y
 vSI€WEA 2Aw

UvSIS W>i!Y
:'IS !bY
 8>A4 A8WE 
UIII\II' 4<CU8E_Z\
UPPI N7 >AAACTE
:vSI WE <CU8A
:IPP ?<CU8>iN
 >z>?8[8WE 7  >AŠII<[=8<>?@A>
B!D
UŠII o8<>?@A>B!
:vSI >?8[8WE 
1.3.2.5.Kế toán chi phí quản lý doanh nghiệp.
1.3.2.5.1.Tài khoản sử dụng:
-JN2V28:!<1\?8\EA>8JN88X4\8JN
2V\2V8\EA>i!Y\co\cŒ|DD
q >AvS'•@A45B!• >A >K8:2BC8>z
7 8:88 >A8i'C2!
 vS'IW7^"&
 vS''W764@A45
 vS'PWB989\<`BX7_b
 vS'SW>i!Y
 vS'€?\W\"W
 vS'vWBRb
 vS'‚WB879! 
 vS'%W>8Ed
 >AvS'•W^A45B!•
q6U888W^"&R8q8>AAN8W^"&
?2>z >zDD
q?8[8^"&7 
ŠII<[=8<>?@A>B!

 8>A4 A8W@A45B!
UIII\II' 4<CU8E_Z\
UIP%% >8
UIPŠ  6BRb
:vS' W^A45B!<CU8A
:IPP ?<CU8>iN
 >z>?8[8W@A45B!7  >AŠII<[=8<
>?@A>B!D
UŠII o8<>?@A>B!
:vS' >?8[8W@A45B!
1.4.KẾ TOÁN DOANH THU VÀ CHI PHÍ TÀI CHÍNH
1.4.1.Kế toán doanh thu tài chính.
1.4.1.1.Nội dung:
&!<; 8WE!`4h\EA@\4U6<CU8
8!7 B!<; 8W>88H!B!\
1.4.1.2.Tài khoản sử dụng:
qJN2V282V8? >A\2V8|D
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