{"id":17206,"date":"2021-09-28T12:00:11","date_gmt":"2021-09-28T05:00:11","guid":{"rendered":"http:\/\/helpact.misa.vn\/?post_type=ht_kb&#038;p=17206"},"modified":"2025-12-08T17:31:38","modified_gmt":"2025-12-08T10:31:38","slug":"lam-the-nao-khi-tai-khoan-621-622-627-con-so-du-sau-khi-tinh-gia-thanh","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/lam-the-nao-khi-tai-khoan-621-622-627-con-so-du-sau-khi-tinh-gia-thanh\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o khi t\u00e0i kho\u1ea3n 621, 622, 627 c\u00f2n s\u1ed1 d\u01b0 sau khi t\u00ednh gi\u00e1 th\u00e0nh?"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>1. T\u1ed5ng quan<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>M\u1ee5c \u0111\u00edch:<\/strong> B\u00e0i vi\u1ebft gi\u00fap Anh\/Ch\u1ecb nh\u1eadn di\u1ec7n c\u00e1c nguy\u00ean nh\u00e2n ph\u1ed5 bi\u1ebfn khi\u1ebfn gi\u00e1 th\u00e0nh th\u00e0nh ph\u1ea9m s\u1ea3n xu\u1ea5t kh\u00f4ng \u0111\u00fang ho\u1eb7c thi\u1ebfu chi ph\u00ed, \u0111\u1ed3ng th\u1eddi \u0111\u1ecbnh h\u01b0\u1edbng c\u00e1ch ki\u1ec3m tra v\u00e0 kh\u1eafc ph\u1ee5c tr\u00ean ph\u1ea7n m\u1ec1m. Vi\u1ec7c n\u00e0y \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u gi\u00e1 th\u00e0nh ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c, ph\u1ee5c v\u1ee5 c\u00f4ng t\u00e1c qu\u1ea3n tr\u1ecb v\u00e0 b\u00e1o c\u00e1o.<br \/>\n<strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>C\u00e1c nguy\u00ean nh\u00e2n th\u01b0\u1eddng g\u1eb7p khi\u1ebfn gi\u00e1 th\u00e0nh kh\u00f4ng \u0111\u00fang ho\u1eb7c thi\u1ebfu chi ph\u00ed<\/li>\n<li>H\u01b0\u1edbng d\u1eabn ki\u1ec3m tra, x\u1eed l\u00fd t\u1eebng nguy\u00ean nh\u00e2n<\/li>\n<li>L\u01b0u \u00fd khi th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n v\u00e0 ph\u00e2n b\u1ed5 chi ph\u00ed<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n s\u1ea3n xu\u1ea5t, k\u1ebf to\u00e1n gi\u00e1 th\u00e0nh<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h3>2. C\u00e1c nguy\u00ean nh\u00e2n th\u01b0\u1eddng g\u1eb7p<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4>2.1  Do ch\u01b0a th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n chi ph\u00ed<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Gi\u1ea3i ph\u00e1p: <\/strong><a href=\"\/accounting\/kb\/tinhgiathanh_theopp_giandon_theott200\/#buoc-8-ket-chuyen-chi-phi\" target=\"_blank\" rel=\"noopener\">Th\u1ef1c hi\u1ec7n k\u1ebft chuy\u1ec3n chi ph\u00ed<\/a><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4>2.2  Do sau khi t\u00ednh gi\u00e1 th\u00e0nh xong, k\u1ebf to\u00e1n s\u1eeda l\u1ea1i ch\u1ee9ng t\u1eeb ph\u00e1t sinh chi ph\u00ed li\u00ean quan \u0111\u1ebfn TK 621,622,627 ho\u1eb7c do m\u1edbi t\u00ednh l\u1ea1i gi\u00e1 xu\u1ea5t kho nh\u01b0ng kh\u00f4ng k\u1ebft chuy\u1ec3n l\u1ea1i chi ph\u00ed<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Gi\u1ea3i ph\u00e1p:\u00a0<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 1<\/strong>: X\u00f3a ch\u1ee9ng t\u1eeb k\u1ebft chuy\u1ec3n chi ph\u00ed<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: circle;\">\n<li>V\u00e0o ph\u00e2n h\u1ec7 <strong>Gi\u00e1 th\u00e0nh<\/strong>\\ tab <strong>S\u1ea3n xu\u1ea5t li\u00ean t\u1ee5c &#8211; Gi\u1ea3n \u0111\u01a1n<\/strong> (ho\u1eb7c tab <strong>S\u1ea3n xu\u1ea5t li\u00ean t\u1ee5c &#8211; H\u1ec7 s\u1ed1, t\u1ef7 l\u1ec7<\/strong>)<\/li>\n<li>T\u1ea1i tab <strong>K\u1ebft chuy\u1ec3n chi ph\u00ed<\/strong>. Ch\u1ecdn \u0111\u1ebfn k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh \u0111ang ki\u1ec3m tra, ch\u1ecdn ch\u1ee9c n\u0103ng<strong> b\u1ecf ghi, <\/strong>r\u1ed3i ch\u1ecdn ch\u1ee9c n\u0103ng <strong>X\u00f3a<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone wp-image-30643 size-full\" src=\"\/accounting\/wp-content\/uploads\/2021\/09\/CPCHUNG1-1.png\" alt=\"\" width=\"1453\" height=\"731\" srcset=\"\/accounting\/wp-content\/uploads\/2021\/09\/CPCHUNG1-1.png 1453w, \/accounting\/wp-content\/uploads\/2021\/09\/CPCHUNG1-1-768x386.png 768w, \/accounting\/wp-content\/uploads\/2021\/09\/CPCHUNG1-1-50x25.png 50w, \/accounting\/wp-content\/uploads\/2021\/09\/CPCHUNG1-1-60x30.png 60w, \/accounting\/wp-content\/uploads\/2021\/09\/CPCHUNG1-1-100x50.png 100w\" sizes=\"(max-width: 1453px) 100vw, 1453px\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2<\/strong>: T\u00ednh l\u1ea1i gi\u00e1 th\u00e0nh v\u00e0 k\u1ebft chuy\u1ec3n l\u1ea1i chi ph\u00ed<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4>2.3  Do ph\u00e1t sinh c\u00e1c ch\u1ee9ng t\u1eeb chi ph\u00ed chung nh\u01b0ng ch\u01b0a ph\u00e2n b\u1ed5 h\u1ebft ho\u1eb7c kh\u00f4ng ph\u00e2n b\u1ed5 cho k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Gi\u1ea3i ph\u00e1p: <\/strong>Th\u1ef1c hi\u1ec7n ki\u1ec3m tra theo h\u01b0\u1edbng d\u1eabn <a href=\"\/accounting\/kb\/hdqt_ct_cp_chung_chua_pb_het_hoac_khong_pb_cho_ky_tinh_gia_thanh_nao\/\" target=\"_blank\" rel=\"noopener\"><strong>t\u1ea1i \u0111\u00e2y<\/strong><\/a><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4>2.4  C\u00f3 ch\u1ee9ng t\u1eeb ch\u1ecdn nh\u1ea7m \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed kh\u00f4ng c\u00f3 ph\u00e1t sinh trong k\u00fd t\u00ednh gi\u00e1 th\u00e0nh<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1<\/strong>: V\u00e0o <strong>Ti\u1ec7n \u00edch v\u00e0 thi\u1ebft l\u1eadp\\ Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch<\/strong>\\ Thi\u1ebft l\u1eadp tham s\u1ed1, ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u, t\u00edch ch\u1ecdn <strong>9. Gi\u00e1 th\u00e0nh. <\/strong>Nh\u1ea5n <strong>Ki\u1ec3m tra ngay.<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Xem th\u00f4ng tin <strong>\u0110\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed <\/strong>ch\u01b0a \u0111\u01b0\u1ee3c \u0111\u01b0a v\u00e0o t\u00ednh gi\u00e1 th\u00e0nh, t\u1ea1i c\u1ed9t <strong>Ghi ch\u00fa <\/strong>m\u1ee5c 9.3<\/p>\n<p><strong>B\u01b0\u1edbc 3<\/strong>: V\u00e0o ph\u00e2n h\u1ec7 <strong>Gi\u00e1 th\u00e0nh<\/strong>, th\u1ef1c hi\u1ec7n th\u00eam \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed v\u00e0o k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh t\u01b0\u01a1ng \u1ee9ng.<\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> T\u00ednh l\u1ea1i gi\u00e1 th\u00e0nh cho th\u00e0nh ph\u1ea9m (th\u1ef1c hi\u1ec7n l\u1ea1i b\u01b0\u1edbc t\u00ednh gi\u00e1 th\u00e0nh th\u00e0nh ph\u1ea9m v\u00e0 c\u00e1c b\u01b0\u1edbc sau b\u01b0\u1edbc n\u00e0y).<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h4>2.5  C\u00e1c \u0110\u01a1n h\u00e0ng c\u00f3 ph\u00e1t sinh chi ph\u00ed (TK 621,622,627) t\u00ednh gi\u00e1 th\u00e0nh nh\u01b0ng l\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c t\u00edch v\u00e0o T\u00ednh gi\u00e1 th\u00e0nh<\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Gi\u1ea3i ph\u00e1p<\/strong>: Th\u1ef1c hi\u1ec7n ki\u1ec3m tra theo h\u01b0\u1edbng d\u1eabn <a href=\"\/accounting\/kb\/hdqt_cac_don_hang_co_phat_sinh_chi_phi_nhung_quen_khong_tich_tinh_gia_thanh\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div> <\/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":[2637],"ht-kb-tag":[],"class_list":["post-17206","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-gia-thanh-cau-hoi-thuong-gap-theo-nghiep-vu"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/17206","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=17206"}],"version-history":[{"count":5,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/17206\/revisions"}],"predecessor-version":[{"id":47315,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/17206\/revisions\/47315"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=17206"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=17206"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=17206"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}