{"id":27404,"date":"2023-10-26T10:06:28","date_gmt":"2023-10-26T03:06:28","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=27404"},"modified":"2025-12-08T14:38:14","modified_gmt":"2025-12-08T07:38:14","slug":"9-8-cac-hop-dong-co-phat-sinh-chi-phi-nhung-quen-khong-tich-tinh-gia-thanh","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/9-8-cac-hop-dong-co-phat-sinh-chi-phi-nhung-quen-khong-tich-tinh-gia-thanh\/","title":{"rendered":"9.8. C\u00e1c h\u1ee3p \u0111\u1ed3ng c\u00f3 ph\u00e1t sinh chi ph\u00ed nh\u01b0ng qu\u00ean kh\u00f4ng t\u00edch &#8220;T\u00ednh gi\u00e1 th\u00e0nh&#8221;"},"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><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<b>M\u1ee5c \u0111\u00edch:<\/b> H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p c\u00e1c h\u1ee3p \u0111\u1ed3ng ph\u00e1t sinh chi ph\u00ed nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c t\u00edch ch\u1ecdn &#8220;T\u00ednh gi\u00e1 th\u00e0nh&#8221;, d\u1eabn \u0111\u1ebfn ch\u01b0\u01a1ng tr\u00ecnh kh\u00f4ng t\u1eadp h\u1ee3p chi ph\u00ed v\u00e0 kh\u00f4ng t\u00ednh gi\u00e1 th\u00e0nh cho c\u00e1c h\u1ee3p \u0111\u1ed3ng n\u00e0y.<br \/>\n<b>N\u1ed9i dung:<\/b><\/p>\n<ul>\n<li>Ki\u1ec3m tra h\u1ee3p \u0111\u1ed3ng v\u00e0 t\u00e0i kho\u1ea3n chi ph\u00ed ph\u00e1t sinh tr\u00ean b\u00e1o c\u00e1o ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch.<\/li>\n<li>C\u00e1ch s\u1eeda h\u1ee3p \u0111\u1ed3ng \u0111\u1ec3 t\u1eadp h\u1ee3p chi ph\u00ed, t\u00ednh gi\u00e1 th\u00e0nh.<\/li>\n<li>Th\u1ef1c hi\u1ec7n l\u1ea1i c\u00e1c b\u01b0\u1edbc t\u00ednh gi\u00e1 th\u00e0nh cho h\u1ee3p \u0111\u1ed3ng.<\/li>\n<\/ul>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n, Qu\u1ea3n l\u00fd h\u1ee3p \u0111\u1ed3ng, Ng\u01b0\u1eddi ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu s\u1ed1 li\u1ec7u<\/p>\n<p><strong>Bi\u1ec3u hi\u1ec7n<\/strong>:<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2023\/10\/2-5.png\" alt=\"\" width=\"1323\" height=\"703\" \/><\/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><b>2. C\u00e1c b\u01b0\u1edbc x\u1eed l\u00fd<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Nguy\u00ean nh\u00e2n<\/strong>: N\u1ebfu c\u00e1c H\u1ee3p \u0111\u1ed3ng c\u00f3 ph\u00e1t sinh chi ph\u00ed (TK 621, 622, 627, 154) nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c t\u00edch v\u00e0o <b>T\u00ednh gi\u00e1 th\u00e0nh<\/b> th\u00ec ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd kh\u00f4ng t\u1eadp h\u1ee3p chi ph\u00ed, t\u00ednh gi\u00e1 th\u00e0nh cho c\u00e1c h\u1ee3p \u0111\u1ed3ng n\u00e0y, l\u00e0m cho c\u00e1c t\u00e0i kho\u1ea3n chi ph\u00ed \u0111\u00e3 ph\u00e1t sinh s\u1ebd v\u1eabn c\u00f2n s\u1ed1 d\u01b0 N\u1ee3.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2023\/10\/1-2.png\" alt=\"\" width=\"1325\" height=\"706\" \/><\/p>\n<p><strong>C\u00e1ch x\u1eed l\u00fd:\u00a0<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 1.<\/strong> Nh\u1ea5n v\u00e0o t\u1eebng <b>S\u1ed1 h\u1ee3p \u0111\u1ed3ng<\/b> \u0111\u1ec3 m\u1edf h\u1ee3p \u0111\u1ed3ng l\u00ean ki\u1ec3m tra.<\/p>\n<p><strong>B\u01b0\u1edbc 2.<\/strong> N\u1ebfu mu\u1ed1n t\u1eadp h\u1ee3p chi ph\u00ed, t\u00ednh gi\u00e1 th\u00e0nh cho h\u1ee3p \u0111\u1ed3ng th\u00ec <b>S\u1eeda<\/b> h\u1ee3p \u0111\u1ed3ng v\u00e0 t\u00edch ch\u1ecdn v\u00e0o m\u1ee5c <b>T\u00ednh gi\u00e1 th\u00e0nh<\/b><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2023\/10\/3-3.png\" alt=\"\" width=\"1323\" height=\"705\" \/><br \/>\n<strong>B\u01b0\u1edbc 3.<\/strong> N\u1ebfu ch\u1ecdn nh\u1ea7m h\u1ee3p \u0111\u1ed3ng tr\u00ean ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed, th\u00ec ch\u1ecdn l\u1ea1i v\u00e0o \u0111\u00fang <b>h\u1ee3p \u0111\u1ed3ng<\/b> c\u1ea7n t\u00ednh gi\u00e1 th\u00e0nh (\u0111\u00e3 t\u00edch ch\u1ecdn <b>T\u00ednh gi\u00e1 th\u00e0nh<\/b>).<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2023\/10\/4.png\" alt=\"\" width=\"1325\" height=\"703\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 4.<\/strong> Th\u1ef1c hi\u1ec7n l\u1ea1i c\u00e1c b\u01b0\u1edbc t\u00ednh gi\u00e1 th\u00e0nh cho h\u1ee3p \u0111\u1ed3ng trong k\u1ef3:<\/p>\n<ul>\n<li>H\u01b0\u1edbng d\u1eabn theo TT 133 <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/tinhgiathanh_theohopdong_tt133\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<li>H\u01b0\u1edbng d\u1eabn theo TT 200 <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/tinhgiathanh_theohopdong_tt200\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<\/ul>\n<\/div><\/div> <\/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-27404","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\/27404","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=27404"}],"version-history":[{"count":4,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/27404\/revisions"}],"predecessor-version":[{"id":46553,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/27404\/revisions\/46553"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=27404"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=27404"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=27404"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}