{"id":27397,"date":"2023-10-26T09:13:31","date_gmt":"2023-10-26T02:13:31","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=27397"},"modified":"2025-12-08T13:49:18","modified_gmt":"2025-12-08T06:49:18","slug":"3-7-chung-tu-chi-phi-mua-hang-chua-phan-bo-hoac-phan-bo-chua-het","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/3-7-chung-tu-chi-phi-mua-hang-chua-phan-bo-hoac-phan-bo-chua-het\/","title":{"rendered":"3.7. Ch\u1ee9ng t\u1eeb chi ph\u00ed mua h\u00e0ng ch\u01b0a ph\u00e2n b\u1ed5 ho\u1eb7c ph\u00e2n b\u1ed5 ch\u01b0a h\u1ebft"},"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> H\u01b0\u1edbng d\u1eabn ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd c\u00e1c ch\u1ee9ng t\u1eeb chi ph\u00ed mua h\u00e0ng ch\u01b0a ph\u00e2n b\u1ed5 ho\u1eb7c ph\u00e2n b\u1ed5 ch\u01b0a h\u1ebft khi ki\u1ec3m tra s\u1ed5 s\u00e1ch tr\u00ean ph\u1ea7n m\u1ec1m.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-27422\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2023\/10\/1-5.png\" alt=\"\" width=\"1325\" height=\"703\" srcset=\"\/accounting\/wp-content\/uploads\/2023\/10\/1-5.png 1325w, \/accounting\/wp-content\/uploads\/2023\/10\/1-5-768x407.png 768w, \/accounting\/wp-content\/uploads\/2023\/10\/1-5-50x27.png 50w, \/accounting\/wp-content\/uploads\/2023\/10\/1-5-60x32.png 60w, \/accounting\/wp-content\/uploads\/2023\/10\/1-5-100x53.png 100w\" sizes=\"(max-width: 1325px) 100vw, 1325px\" \/><\/p>\n<p><strong>N\u1ed9i dung:<\/strong><\/p>\n<ul style=\"list-style-type: disc;\">\n<li>X\u00e1c \u0111\u1ecbnh c\u00e1c lo\u1ea1i ch\u1ee9ng t\u1eeb \u0111\u01b0\u1ee3c li\u1ec7t k\u00ea tr\u00ean b\u00e1o c\u00e1o 3.7<\/li>\n<li>Ph\u00e2n bi\u1ec7t c\u00e1c tr\u01b0\u1eddng h\u1ee3p ch\u1ee9ng t\u1eeb ch\u01b0a ph\u00e2n b\u1ed5 ho\u1eb7c ph\u00e2n b\u1ed5 ch\u01b0a h\u1ebft h\u1ee3p l\u00fd<\/li>\n<li>H\u01b0\u1edbng d\u1eabn th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 chi ph\u00ed mua h\u00e0ng c\u00f2n s\u00f3t<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> K\u1ebf to\u00e1n mua h\u00e0ng, K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, Qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh<\/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<p>Tr\u00ean b\u00e1o c\u00e1o\u00a0<strong>3.7 Ch\u1ee9ng t\u1eeb chi ph\u00ed mua h\u00e0ng ch\u01b0a ph\u00e2n b\u1ed5 ho\u1eb7c ph\u00e2n b\u1ed5 ch\u01b0a h\u1ebft<\/strong> ch\u01b0\u01a1ng tr\u00ecnh l\u1ea5y l\u00ean danh s\u00e1ch c\u00e1c ch\u1ee9ng t\u1eeb bao g\u1ed3m:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li><strong>Ch\u1ee9ng t\u1eeb mua d\u1ecbch v\u1ee5<\/strong>: c\u00f3 t\u00edch ch\u1ecdn\u00a0<strong>L\u00e0 chi ph\u00ed mua h\u00e0ng<\/strong>, ch\u01b0a \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 ho\u1eb7c \u0111\u00e3 ph\u00e2n b\u1ed5 nh\u01b0ng ch\u01b0a h\u1ebft (C\u1ea3 ph\u00ed h\u1ea3i quan v\u00e0 ph\u00ed mua h\u00e0ng)<\/li>\n<li><strong>Ch\u1ee9ng t\u1eeb mua h\u00e0ng<\/strong>: C\u00f3 ch\u1ee9a m\u1eb7t h\u00e0ng\u00a0<strong>M\u00e3 h\u00e0ng\u00a0<\/strong>l\u00e0\u00a0<strong>CPMH<\/strong>, Ch\u01b0a ph\u00e2n b\u1ed5 h\u1ebft gi\u00e1 tr\u1ecb c\u1ee7a CPMH<\/li>\n<\/ul>\n<p>Ki\u1ec3m tra l\u1ea1i c\u00e1c ch\u1ee9ng t\u1eeb ch\u01b0a ph\u00e2n b\u1ed5 ho\u1eb7c ph\u00e2n b\u1ed5 ch\u01b0a h\u1ebft. Trong \u0111\u00f3:<\/p>\n<ul style=\"list-style-type: disc;\">\n<li>N\u1ebfu thu\u1ed9c m\u1ed9t trong c\u00e1c tr\u01b0\u1eddng h\u1ee3p sau th\u00ec ch\u1ee9ng t\u1eeb ch\u01b0a ph\u00e2n b\u1ed5 ho\u1eb7c ph\u00e2n b\u1ed5 ch\u01b0a h\u1ebft v\u1eabn \u0111\u01b0\u1ee3c coi l\u00e0 h\u1ee3p l\u00fd, nh\u01b0:\n<ul>\n<li>Ch\u01b0a ph\u00e2n b\u1ed5 do\u00a0<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/muahang_cophatsinhchiphimuahang\/#truong-hop-3-hoa-don-chi-phi-mua-hang-ve-truoc-hoa-don-mua-hang\" target=\"_blank\" rel=\"noopener\"><strong>H\u00f3a \u0111\u01a1n chi ph\u00ed mua h\u00e0ng v\u1ec1 tr\u01b0\u1edbc h\u00f3a \u0111\u01a1n mua h\u00e0ng<\/strong><\/a><\/li>\n<li>Ch\u01b0a ph\u00e2n b\u1ed5 h\u1ebft do Ch\u1ee9ng t\u1eeb chi ph\u00ed ph\u00e2n b\u1ed5 cho c\u00f9ng l\u00fac nhi\u1ec1u ch\u1ee9ng t\u1eeb mua h\u00e0ng, trong \u0111\u00f3 c\u00f3 ch\u1ee9ng t\u1eeb mua h\u00e0ng v\u1ec1 tr\u01b0\u1edbc, c\u00f3 ch\u1ee9ng t\u1eeb mua h\u00e0ng v\u1ec1 sau<\/li>\n<\/ul>\n<\/li>\n<li>N\u1ebfu ch\u01b0a ph\u00e2n b\u1ed5 ho\u1eb7c ph\u00e2n b\u1ed5 ch\u01b0a h\u1ebft do b\u1ecf s\u00f3t th\u00ec th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 theo h\u01b0\u1edbng d\u1eabn\u00a0<a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/muahang_cophatsinhchiphimuahang\/\" target=\"_blank\" rel=\"noopener\"><strong>t\u1ea1i \u0111\u00e2y<\/strong>.<\/a><\/li>\n<\/ul>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":114,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2607],"ht-kb-tag":[],"class_list":["post-27397","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-html_50000000"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/27397","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\/114"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=27397"}],"version-history":[{"count":4,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/27397\/revisions"}],"predecessor-version":[{"id":46379,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/27397\/revisions\/46379"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=27397"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=27397"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=27397"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}