{"id":27406,"date":"2023-10-26T10:07:09","date_gmt":"2023-10-26T03:07:09","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&p=27406"},"modified":"2025-12-08T10:27:30","modified_gmt":"2025-12-08T03:27:30","slug":"9-9-cac-chung-tu-hach-toan-chi-phi-san-xuat-ghi-no-tk-154-nhung-chua-chon-khoan-muc-chi-phi-nvltt-nctt-sxc-mtc-nen-phan-mem-khong-xac-dinh-duoc-day-la-chi-phi-san-xuat","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/9-9-cac-chung-tu-hach-toan-chi-phi-san-xuat-ghi-no-tk-154-nhung-chua-chon-khoan-muc-chi-phi-nvltt-nctt-sxc-mtc-nen-phan-mem-khong-xac-dinh-duoc-day-la-chi-phi-san-xuat\/","title":{"rendered":"9.9. C\u00e1c ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t (ghi N\u1ee3 TK 154) nh\u01b0ng ch\u01b0a ch\u1ecdn kho\u1ea3n m\u1ee5c chi ph\u00ed (NVLTT, NCTT, SXC, MTC) n\u00ean ph\u1ea7n m\u1ec1m kh\u00f4ng x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c \u0111\u00e2y l\u00e0 chi ph\u00ed s\u1ea3n xu\u1ea5t"},"content":{"rendered":"
\n
<\/span><\/p>\n

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

<\/div>

\nM\u1ee5c \u0111\u00edch:<\/strong> H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p ch\u1ee9ng t\u1eeb chi ph\u00ed s\u1ea3n xu\u1ea5t ch\u01b0a ch\u1ecdn kho\u1ea3n m\u1ee5c chi ph\u00ed khi h\u1ea1ch to\u00e1n theo Th\u00f4ng t\u01b0 133.
\nN\u1ed9i dung:<\/strong>
\n– C\u00e1ch nh\u1eadn bi\u1ebft ch\u1ee9ng t\u1eeb chi ph\u00ed s\u1ea3n xu\u1ea5t ch\u01b0a ch\u1ecdn kho\u1ea3n m\u1ee5c chi ph\u00ed.
\n– H\u01b0\u1edbng d\u1eabn s\u1eeda ch\u1ee9ng t\u1eeb v\u00e0 b\u1ed5 sung kho\u1ea3n m\u1ee5c chi ph\u00ed.
\n– H\u01b0\u1edbng d\u1eabn t\u00ednh l\u1ea1i gi\u00e1 th\u00e0nh sau khi c\u1eadp nh\u1eadt ch\u1ee9ng t\u1eeb.
\nPh\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, K\u1ebf to\u00e1n gi\u00e1 th\u00e0nh, K\u1ebf to\u00e1n vi\u00ean
\n<\/div><\/div>\n
<\/span><\/p>\n

2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/h3>\n

<\/div>

\n

Tr\u01b0\u1eddng h\u1ee3p d\u1eef li\u1ec7u h\u1ea1ch to\u00e1n theo Th\u00f4ng t\u01b0 133, trong k\u1ef3 (kho\u1ea3ng th\u1eddi gian K\u1ebf to\u00e1n thi\u1ebft l\u1eadp tr\u00ean giao di\u1ec7n\u00a0ki\u1ec3m tra s\u1ed5 s\u00e1ch<\/a>\u00a0) c\u00f3 ch\u1ee9ng t\u1eeb chi ph\u00ed s\u1ea3n xu\u1ea5t nh\u01b0ng ch\u01b0a ch\u1ecdn kho\u1ea3n m\u1ee5c chi ph\u00ed (NVLTT, NCTT, SXC, MTC): ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb b\u00e1o c\u00e1o th\u1ec3 hi\u1ec7n th\u00f4ng tin c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 sai s\u00f3t.<\/p>\n

\"\"<\/p>\n

Gi\u1ea3i ph\u00e1p:<\/strong>
\nC\u00e1c ch\u1ee9ng t\u1eeb chi ph\u00ed s\u1ea3n xu\u1ea5t (H\u1ea1ch to\u00e1n TK154) n\u1ebfu kh\u00f4ng ch\u1ecdn Kho\u1ea3n m\u1ee5c chi ph\u00ed s\u1ea3n xu\u1ea5t (NVLTT, NCTT, SXC, MTC)<\/strong> th\u00ec ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd kh\u00f4ng ghi nh\u1eadn \u0111\u00e2y l\u00e0 m\u1ed9t kho\u1ea3n chi ph\u00ed \u0111\u1ec3 t\u1ed5ng h\u1ee3p t\u00ednh gi\u00e1 th\u00e0nh.<\/p>\n

\u0110\u1ec3 ch\u01b0\u01a1ng tr\u00ecnh t\u1ed5ng h\u1ee3p c\u00e1c chi ph\u00ed tr\u00ean v\u00e0o t\u00ednh gi\u00e1 th\u00e0nh, th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n

B\u01b0\u1edbc 1:<\/strong> Nh\u1ea5n v\u00e0o S\u1ed1 ch\u1ee9ng t\u1eeb<\/strong> \u0111\u1ec3 m\u1edf ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t.<\/p>\n

B\u01b0\u1edbc 2:<\/strong> S\u1eeda<\/strong> ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t => T\u1ea1i c\u1ed9t Kho\u1ea3n m\u1ee5c chi ph\u00ed<\/strong>, ch\u1ecdn Kho\u1ea3n m\u1ee5c chi ph\u00ed s\u1ea3n xu\u1ea5t (NVLTT, NCTT, SXC, MTC)<\/strong> t\u01b0\u01a1ng \u1ee9ng.<\/p>\n

\"\"<\/p>\n

B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n C\u1ea5t<\/strong>.<\/p>\n

B\u01b0\u1edbc 4:<\/strong> V\u00e0o ph\u00e2n h\u1ec7 Gi\u00e1 th\u00e0nh<\/strong>, t\u00ednh l\u1ea1i gi\u00e1 th\u00e0nh cho th\u00e0nh ph\u1ea9m. Xem h\u01b0\u1edbng d\u1eabn t\u00ednh gi\u00e1 th\u00e0nh t\u1ea1i \u0111\u00e2y.<\/a>
\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-27406","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\/27406","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=27406"}],"version-history":[{"count":4,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/27406\/revisions"}],"predecessor-version":[{"id":45891,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/27406\/revisions\/45891"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=27406"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=27406"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=27406"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}