{"id":17235,"date":"2021-09-28T14:37:24","date_gmt":"2021-09-28T07:37:24","guid":{"rendered":"http:\/\/helpact.misa.vn\/?post_type=ht_kb&#038;p=17235"},"modified":"2025-12-22T11:26:45","modified_gmt":"2025-12-22T04:26:45","slug":"lam-the-nao-khi-xem-so-cai-tk-154-van-con-so-du-cuoi-ky-trong-khi-ky-tinh-gia-thanh-tt133-thi-khong-con-gia-tri-do-dang-cuoi-ky","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/lam-the-nao-khi-xem-so-cai-tk-154-van-con-so-du-cuoi-ky-trong-khi-ky-tinh-gia-thanh-tt133-thi-khong-con-gia-tri-do-dang-cuoi-ky\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o khi xem s\u1ed5 c\u00e1i c\u00e1c ti\u1ebft kho\u1ea3n 154 v\u1eabn c\u00f2n s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 trong khi k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh (TT133) th\u00ec kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb d\u1edf dang cu\u1ed1i k\u1ef3?"},"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 hi\u1ec3u r\u00f5 \u1ea3nh h\u01b0\u1edfng c\u1ee7a vi\u1ec7c t\u1ea1o nhi\u1ec1u ti\u1ebft kho\u1ea3n cho TK 154 khi t\u00ednh gi\u00e1 th\u00e0nh th\u00e0nh ph\u1ea9m s\u1ea3n xu\u1ea5t theo ph\u01b0\u01a1ng ph\u00e1p gi\u1ea3n \u0111\u01a1n. Vi\u1ec7c n\u00e0y gi\u00fap ki\u1ec3m so\u00e1t s\u1ed1 d\u01b0 d\u1edf dang, \u0111\u1ea3m b\u1ea3o s\u1ed1 li\u1ec7u gi\u00e1 th\u00e0nh ch\u00ednh x\u00e1c v\u00e0 tu\u00e2n th\u1ee7 quy \u0111\u1ecbnh k\u1ebf to\u00e1n.<\/p>\n<p><strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>\u1ea2nh h\u01b0\u1edfng c\u1ee7a vi\u1ec7c t\u1ea1o nhi\u1ec1u ti\u1ebft kho\u1ea3n TK 154<\/li>\n<li>Quy \u0111\u1ecbnh v\u1ec1 s\u1eed d\u1ee5ng ti\u1ebft kho\u1ea3n TK 154<\/li>\n<li>H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd khi s\u1ed1 d\u01b0 ti\u1ebft kho\u1ea3n TK 154 kh\u00f4ng \u0111\u00fang<\/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\u00e1ch x\u1eed l\u00fd<\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<h4><span style=\"color: #0000ff;\">2.1 Nguy\u00ean nh\u00e2n<\/span><\/h4>\n<p>Do d\u1eef li\u1ec7u t\u1ea1o nhi\u1ec1u ti\u1ebft kho\u1ea3n c\u1ee7a TK 154 (V\u00ed d\u1ee5: 154.1, 154.2, 154.3\u2026.), khi k\u1ebft chuy\u1ec3n chi ph\u00ed v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd m\u1eb7c \u0111\u1ecbnh k\u1ebft chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n \u0111\u1ea7u ti\u00ean (TK 154.1). V\u00ec v\u1eady n\u1ebfu xem s\u1ed1 d\u1edf dang cu\u1ed1i k\u1ef3 tr\u00ean k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh th\u00ec kh\u00f4ng c\u00f2n, nh\u01b0ng xem s\u1ed5 c\u00e1i c\u1ee7a c\u00e1c ti\u1ebft kho\u1ea3n 154.1, 154.2, 154.3\u2026c\u00f3 th\u1ec3 b\u1ecb \u00e2m, d\u01b0\u01a1ng kh\u00f4ng \u0111\u00fang.<\/p>\n<h4><span style=\"color: #0000ff;\">2.2 Gi\u1ea3i ph\u00e1p<\/span><\/h4>\n<p>N\u1ebfu h\u1ea1ch to\u00e1n theo th\u00f4ng t\u01b0 133\/2016\/TT-BTC th\u00ec kh\u00f4ng n\u00ean t\u1ea1o ti\u1ebft kho\u1ea3n c\u1ee7a TK 154, v\u00ec t\u1ea1o th\u00eam ti\u1ebft kho\u1ea3n nh\u01b0 v\u1eady c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nh\u1eefng sai s\u00f3t do ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e3 ng\u1ea7m \u0111\u1ecbnh t\u00ednh gi\u00e1 th\u00e0nh theo TK 154 m\u1eb7c \u0111\u1ecbnh ban \u0111\u1ea7u.<\/p>\n<p>=&gt; Th\u1ef1c hi\u1ec7n g\u1ed9p TK154.1, 154.1, 154.2, 154.3,.. v\u1ec1 TK154 theo h\u01b0\u1edbng d\u1eabn <a href=\"\/accounting\/kb\/html_11010200\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a> r\u1ed3i th\u1ef1c hi\u1ec7n t\u00ednh l\u1ea1i gi\u00e1 th\u00e0nh.<\/p>\n<p>N\u1ebfu \u0111\u01a1n v\u1ecb v\u1eabn mu\u1ed1n t\u1ea1o ti\u1ebft kho\u1ea3n c\u1ee7a TK 154 th\u00ec khi <strong>K\u1ebft chuy\u1ec3n chi ph\u00ed<\/strong>, <strong>Nh\u1eadp kho th\u00e0nh ph\u1ea9m<\/strong> ph\u1ea3i t\u1ef1 s\u1eeda l\u1ea1i v\u1ec1 ti\u1ebft kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng, ph\u00f9 h\u1ee3p (v\u00ec ch\u01b0\u01a1ng tr\u00ecnh \u0111ang ch\u1ec9 m\u1eb7c \u0111\u1ecbnh h\u1ea1ch to\u00e1n v\u00e0o ti\u1ebft kho\u1ea3n \u0111\u1ea7u ti\u00ean c\u1ee7a TK 154).<\/p>\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-17235","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\/17235","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=17235"}],"version-history":[{"count":6,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/17235\/revisions"}],"predecessor-version":[{"id":54957,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/17235\/revisions\/54957"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=17235"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=17235"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=17235"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}