{"id":16757,"date":"2021-09-21T16:12:28","date_gmt":"2021-09-21T09:12:28","guid":{"rendered":"http:\/\/helpact.misa.vn\/?post_type=ht_kb&p=16757"},"modified":"2026-03-09T10:08:05","modified_gmt":"2026-03-09T03:08:05","slug":"lam-the-nao-de-theo-doi-chi-phi-khong-hop-ly-khong-hop-le","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/lam-the-nao-de-theo-doi-chi-phi-khong-hop-ly-khong-hop-le\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o \u0111\u1ec3 theo d\u00f5i chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd\/kh\u00f4ng h\u1ee3p l\u1ec7 tr\u00ean T\u1edd khai Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p"},"content":{"rendered":"
\n
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1. T\u1ed5ng quan<\/h3>\n

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B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn c\u00e1ch x\u00e1c \u0111\u1ecbnh, theo d\u00f5i v\u00e0 t\u1ed5ng h\u1ee3p chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd\/kh\u00f4ng h\u1ee3p l\u1ec7, gi\u00fap \u0111\u1ea3m b\u1ea3o tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh v\u1ec1 thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n

N\u1ed9i dung b\u00e0i vi\u1ebft bao g\u1ed3m<\/strong> kh\u00e1i ni\u1ec7m chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd, c\u00e1c b\u01b0\u1edbc x\u00e1c \u0111\u1ecbnh, theo d\u00f5i v\u00e0 t\u1ed5ng h\u1ee3p chi ph\u00ed n\u00e0y tr\u00ean b\u00e1o c\u00e1o v\u00e0 t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf.<\/p>\n

Ph\u1ea1m vi \u0111\u00e1p \u1ee9ng:<\/strong> \u00c1p d\u1ee5ng cho b\u1ed9 ph\u1eadn k\u1ebf to\u00e1n doanh nghi\u1ec7p s\u1eed d\u1ee5ng ph\u1ea7n m\u1ec1m k\u1ebf to\u00e1n c\u00f3 ch\u1ee9c n\u0103ng qu\u1ea3n l\u00fd chi ph\u00ed v\u00e0 l\u1eadp b\u00e1o c\u00e1o thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n<\/div><\/div>\n

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2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n

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Chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd\/kh\u00f4ng h\u1ee3p l\u1ec7 l\u00e0 chi ph\u00ed s\u1ebd b\u1ecb lo\u1ea1i ra khi t\u00ednh thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p.<\/p>\n\n\n\n
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B\u01b0\u1edbc 1. X\u00e1c \u0111\u1ecbnh chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd<\/h4>\n

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    \n
  • Tr\u00ean ch\u1ee9ng t\u1eeb, \u1ea5n v\u00e0o bi\u1ec3u t\u01b0\u1ee3ng\u00a0\u2699\u00a0t\u00f9y ch\u1ec9nh giao di\u1ec7n<\/strong>.<\/span><\/li>\n
  • T\u1ea1i m\u1ee5c\u00a0H\u00e0ng ti\u1ec1n<\/strong>, t\u00edch ch\u1ecdn hi\u1ec3n th\u1ecb\u00a0CP kh\u00f4ng h\u1ee3p l\u00fd<\/strong>, nh\u1ea5n\u00a0C\u1ea5t<\/strong>.<\/li>\n
  • N\u1ebfu l\u00e0 chi ph\u00ed \u0111\u01b0\u1ee3c x\u00e1c \u0111\u1ecbnh kh\u00f4ng h\u1ee3p l\u00fd, t\u00edch ch\u1ecdn v\u00e0o \u00f4 vu\u00f4ng tr\u00ean c\u1ed9t\u00a0CP kh\u00f4ng h\u1ee3p l\u00fd<\/strong>.<\/li>\n<\/ul>\n

    \"\"<\/p>\n<\/div><\/div>\n

    <\/span><\/p>\n

    B\u01b0\u1edbc 2. Theo d\u00f5i chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd<\/h4>\n

    <\/div>

    \n

    \u0110\u1ec3 xem danh s\u00e1ch c\u00e1c CP kh\u00f4ng h\u1ee3p l\u00fd, xem tr\u00ean b\u00e1o c\u00e1o\u00a0S\u1ed5 chi ti\u1ebft c\u00e1c t\u00e0i kho\u1ea3n<\/b>,\u00a0S\u1ed5 nh\u1eadt k\u00fd chung<\/b><\/p>\n

      \n
    • V\u00e0o ph\u00e2n h\u1ec7\u00a0B\u00e1o c\u00e1o<\/strong>\\tab\u00a0T\u1ed5ng h\u1ee3p<\/strong>\\ch\u1ecdn\u00a0S\u1ed5 chi ti\u1ebft t\u00e0i kho\u1ea3n<\/strong><\/li>\n<\/ul>\n

      \"\"<\/p>\n

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      • \u1ea4n\u00a0Ch\u1ecdn tham s\u1ed1<\/strong>, t\u00edch ch\u1ecdn c\u00e1c t\u00e0i kho\u1ea3n chi ph\u00ed c\u1ea7n xem v\u00e0 b\u1ecf t\u00edch \u00f4\u00a0C\u1ed9ng g\u1ed9p c\u00e1c b\u00fat to\u00e1n gi\u1ed1ng nhau<\/strong>. \u1ea4n\u00a0Xem b\u00e1o c\u00e1o<\/strong><\/li>\n<\/ul>\n

        \"\"<\/p>\n

          \n
        • Th\u1ef1c hi\u1ec7n l\u1ecdc c\u00e1c Chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd (nh\u01b0 h\u00ecnh d\u01b0\u1edbi)<\/li>\n<\/ul>\n

          \"\"<\/p>\n<\/div><\/div>\n

          <\/span><\/p>\n

          B\u01b0\u1edbc 3. T\u1ed5ng h\u1ee3p chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd l\u00ean ch\u1ec9 ti\u00eau B4 tr\u00ean T\u1edd khai Quy\u1ebft to\u00e1n thu\u1ebf thu nh\u1eadp doanh nghi\u1ec7p<\/h4>\n

          <\/div>

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            \n
          • V\u1edbi c\u00e1c kho\u1ea3n chi ph\u00ed h\u1ea1ch to\u00e1n \u1edf c\u00e1c\u00a0TK: 632, 635, 641, 642, 811<\/b>\u00a0v\u00e0 t\u00edch ch\u1ecdn l\u00e0 chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd tr\u00ean ch\u1ee9ng t\u1eeb, ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p v\u00e0o\u00a0T\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN\u00a0<\/b>t\u1ea1i ch\u1ec9 ti\u00eau\u00a0B4 C\u00e1c kho\u1ea3n chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c tr\u1eeb khi x\u00e1c \u0111\u1ecbnh thu nh\u1eadp ch\u1ecbu thu\u1ebf\u00a0<\/b><\/li>\n<\/ul>\n

            \"\"<\/p>\n

            L\u01b0u \u00fd:<\/i><\/strong>
            \nKho\u1ea3n chi ph\u00ed kh\u00f4ng h\u1ee3p l\u00fd n\u00e0y ch\u1ec9 k\u00ea khai v\u00e0 b\u1ecb tr\u1eeb ra trong t\u1edd khai quy\u1ebft to\u00e1n thu\u1ebf TNDN \u1edf ch\u1ec9 ti\u00eau B4, c\u00f2n tr\u00ean b\u00e1o c\u00e1o K\u1ebft qu\u1ea3 ho\u1ea1t \u0111\u1ed9ng kinh doanh tr\u00ean BCTC c\u00e1c kho\u1ea3n chi ph\u00ed n\u00e0y v\u1eabn l\u00ean b\u00ecnh th\u01b0\u1eddng theo \u0111\u00fang t\u00ecnh h\u00ecnh chi ph\u00ed th\u1ef1c t\u1ebf c\u1ee7a doanh nghi\u1ec7p.<\/i><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":115,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2636],"ht-kb-tag":[],"class_list":["post-16757","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-thue-cau-hoi-thuong-gap-theo-nghiep-vu"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/16757","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/users\/115"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=16757"}],"version-history":[{"count":4,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/16757\/revisions"}],"predecessor-version":[{"id":57823,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/16757\/revisions\/57823"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=16757"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=16757"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=16757"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}