{"id":2319,"date":"2017-12-25T18:01:15","date_gmt":"2017-12-25T11:01:15","guid":{"rendered":"http:\/\/help.smecloud.misa.local\/?post_type=ht_kb&p=2319"},"modified":"2025-12-12T11:30:01","modified_gmt":"2025-12-12T04:30:01","slug":"9_7_cac_sai_lech_khac_","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/9_7_cac_sai_lech_khac_\/","title":{"rendered":"9.10. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c g\u00e2y sai l\u1ec7ch v\u1ec1 nghi\u1ec7p v\u1ee5 gi\u00e1 th\u00e0nh"},"content":{"rendered":"
\n
<\/span><\/p>\n

1. T\u1ed5ng quan<\/h3>\n

<\/div>

\n

M\u1ee5c \u0111\u00edch<\/strong>: Chu\u1ea9n h\u00f3a v\u00e0 h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd c\u00e1c t\u00ecnh hu\u1ed1ng sai l\u1ec7ch v\u1ec1 nghi\u1ec7p v\u1ee5 gi\u00e1 th\u00e0nh kh\u00f4ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean b\u00e1o c\u00e1o Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch.<\/p>\n

Bi\u1ec3u hi\u1ec7n: <\/strong>M\u1ed9t s\u1ed1 t\u00ecnh hu\u1ed1ng g\u00e2y ra sai l\u1ec7ch v\u1ec1 nghi\u1ec7p v\u1ee5 Gi\u00e1 th\u00e0nh nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean b\u00e1o c\u00e1o Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch bao g\u1ed3m:<\/p>\n

N\u1ed9i dung:<\/strong>
\n– Li\u1ec7t k\u00ea c\u00e1c t\u00ecnh tr\u1ea1ng sai l\u1ec7ch gi\u00e1 th\u00e0nh th\u01b0\u1eddng g\u1eb7p
\n– Nguy\u00ean nh\u00e2n d\u1eabn \u0111\u1ebfn t\u1eebng t\u00ecnh tr\u1ea1ng
\n– H\u01b0\u1edbng d\u1eabn chi ti\u1ebft c\u00e1ch x\u1eed l\u00fd t\u1eebng tr\u01b0\u1eddng h\u1ee3p<\/p>\n<\/div><\/div>\n

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

2. C\u00e1c t\u00ecnh hu\u1ed1ng sai l\u1ec7ch gi\u00e1 th\u00e0nh v\u00e0 h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd<\/h3>\n

<\/div>

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

2.1. S\u1ed5 c\u00e1i TK 621, 622, 627 v\u1eabn c\u00f2n s\u1ed1 d\u01b0 khi \u0111\u00e3 t\u00ednh gi\u00e1 th\u00e0nh xong<\/strong><\/h4>\n

<\/div>

\n

Nguy\u00ean nh\u00e2n:<\/strong><\/p>\n

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<\/p>\n

C\u00e1ch x\u1eed l\u00fd:\u00a0<\/strong><\/p>\n

B\u01b0\u1edbc 1<\/strong>: X\u00f3a ch\u1ee9ng t\u1eeb k\u1ebft chuy\u1ec3n chi ph\u00ed (t\u1eeb TK 621, 622, 627 sang TK 154)<\/p>\n

B\u01b0\u1edbc 2:<\/strong> T\u00ednh l\u1ea1i gi\u00e1 th\u00e0nh v\u00e0 k\u1ebft chuy\u1ec3n l\u1ea1i chi ph\u00ed. Xem h\u01b0\u1edbng d\u1eabn t\u1ea1i \u0111\u00e2y<\/strong><\/a>.<\/p>\n<\/div><\/div>\n

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

2.2. T\u1ed5ng gi\u00e1 tr\u1ecb d\u1edf dang cu\u1ed1i k\u1ef3 trong k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh nh\u1ecf h\u01a1n s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 tr\u00ean s\u1ed5 c\u00e1i TK 154<\/strong><\/h4>\n

<\/div>

\n

Nguy\u00ean nh\u00e2n:\u00a0<\/strong><\/p>\n

DN h\u1ea1ch to\u00e1n theo th\u00f4ng t\u01b0 133\/2016\/TT-BTC, h\u1ea1ch to\u00e1n chi ph\u00ed chung v\u00e0o TK 154 nh\u01b0ng ch\u01b0a ph\u00e2n b\u1ed5 h\u1ebft trong k\u1ef3, s\u1ed1 ch\u01b0a ph\u00e2n b\u1ed5 s\u1ebd n\u1eb1m trong s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 tr\u00ean s\u1ed5 C\u00e1i TK 154, nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p v\u00e0o chi ph\u00ed trong k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh, n\u00ean s\u1ebd kh\u00f4ng c\u00f3 trong chi ph\u00ed d\u1edf dang cu\u1ed1i k\u1ef3 \u1edf k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh<\/p>\n

C\u00e1ch x\u1eed l\u00fd:<\/strong><\/p>\n

Ph\u00e2n b\u1ed5 h\u1ebft chi ph\u00ed chung trong k\u1ef3 v\u00e0 t\u00ednh l\u1ea1i gi\u00e1 th\u00e0nh. (ph\u1ea7n chi ph\u00ed chung kh\u00f4ng mu\u1ed1n ph\u00e2n b\u1ed5 v\u00e0o gi\u00e1 th\u00e0nh trong k\u1ef3 n\u00e0y th\u00ec s\u1ebd \u0111\u01b0a v\u00e0o d\u1edf dang cu\u1ed1i k\u1ef3)<\/p>\n<\/div><\/div>\n

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

2.3. S\u1ed5 c\u00e1i TK 154 v\u1eabn c\u00f2n s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 trong khi k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh th\u00ec kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb d\u1edf dang cu\u1ed1i k\u1ef3<\/strong><\/h4>\n

<\/div>

\n

Nguy\u00ean nh\u00e2n:\u00a0<\/strong><\/p>\n

D\u1eef li\u1ec7u \u0111\u01b0\u1ee3c t\u1ea1o nhi\u1ec1u ti\u1ebft kho\u1ea3n c\u1ee7a TK 154 (V\u00ed d\u1ee5: 154.1, 154.2, 154.3….), 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…c\u00f3 th\u1ec3 b\u1ecb \u00e2m, d\u01b0\u01a1ng kh\u00f4ng \u0111\u00fang<\/p>\n

C\u00e1ch x\u1eed l\u00fd:<\/strong><\/p>\n