![Mathematics](/tpl/images/cats/mat.png)
Mathematics, 15.06.2021 15:30, skateyo2553
Ngày 1/9, DN X bán thành phẩm cho DN Y trị giá bao gồm thuế GTGT 5% – thuế khấu trừ là 63.000.000 chưa thu tiền . Giá vốn của lô hàng 50.000.000 nhưng kế toán chỉ định khoản bút toán (Nợ TK 632: 50.000.000/Có TK 155: 50.000.000) mà không định khoản bút toán (Nợ TK 131: 63.000.000/Có TK 511: 60.000.000, Có TK 3331: 3.000.000). Ngày 5/9 DN Y thanh toán tiền hàng cho DN X bằng chuyển khoản và lúc này kế toán định khoản bút toán doanh thu bán hàng. Vậy việc làm này vi phạm nguyên tắc nào trong các nguyên tắc sau đây:
![answer](/tpl/images/cats/otvet.png)
Answers: 3
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Ngày 1/9, DN X bán thành phẩm cho DN Y trị giá bao gồm thuế GTGT 5% – thuế khấu trừ là 63.000.000 ch...
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