{"id":56509,"date":"2026-01-20T10:23:33","date_gmt":"2026-01-20T03:23:33","guid":{"rendered":"http:\/\/helpasp.misa.vn\/accounting\/?post_type=ht_kb&#038;p=56509"},"modified":"2026-01-20T11:30:47","modified_gmt":"2026-01-20T04:30:47","slug":"quy-dinh-ve-phuong-phap-tinh-gia-xuat-kho-cho-hkd-tu-01-01-2026","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/quy-dinh-ve-phuong-phap-tinh-gia-xuat-kho-cho-hkd-tu-01-01-2026\/","title":{"rendered":"Quy \u0111\u1ecbnh v\u1ec1 ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho cho HKD t\u1eeb 01\/01\/2026"},"content":{"rendered":"<h3>1. T\u1ed5ng quan<\/h3>\n<p><strong>N\u1ed9i dung:<\/strong> K\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2026, Th\u00f4ng t\u01b0 152\/2025\/TT-BTC quy \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho duy nh\u1ea5t cho h\u1ed9 kinh doanh l\u00e0 <strong>B\u00ecnh qu\u00e2n cu\u1ed1i k\u1ef3<\/strong>.<br \/>\nTheo \u0111\u00f3, ph\u1ea7n m\u1ec1m MISA ASP \u0111\u00e3 c\u1ea3i ti\u1ebfn \u0111\u1ec3 \u0111\u00e1p \u1ee9ng theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh.<\/p>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng<\/strong>: H\u1ed9 kinh doanh, c\u00e1 nh\u00e2n kinh doanh.<\/p>\n<h3>2. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/h3>\n<ul>\n<li>Khi t\u1ea1o d\u1eef li\u1ec7u m\u1edbi theo th\u00f4ng t\u01b0 152\/2025\/TT-BTC, ch\u01b0\u01a1ng tr\u00ecnh m\u1eb7c \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho l\u00e0 B\u00ecnh qu\u00e2n cu\u1ed1i k\u1ef3:<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-56529\" src=\"\/accounting\/wp-content\/uploads\/2026\/01\/1-7.png\" alt=\"\" width=\"1294\" height=\"729\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/01\/1-7.png 1294w, \/accounting\/wp-content\/uploads\/2026\/01\/1-7-768x433.png 768w, \/accounting\/wp-content\/uploads\/2026\/01\/1-7-50x28.png 50w, \/accounting\/wp-content\/uploads\/2026\/01\/1-7-60x34.png 60w, \/accounting\/wp-content\/uploads\/2026\/01\/1-7-100x56.png 100w\" sizes=\"(max-width: 1294px) 100vw, 1294px\" \/><\/p>\n<ul>\n<li>Tr\u00ean t\u00f9y ch\u1ecdn v\u1eadt t\u01b0 h\u00e0ng h\u00f3a, ch\u01b0\u01a1ng tr\u00ecnh c\u0169ng m\u1eb7c \u0111\u1ecbnh m\u1ed9t ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho duy nh\u1ea5t l\u00e0 b\u00ecnh qu\u00e2n cu\u1ed1i k\u1ef3:<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-56559\" src=\"\/accounting\/wp-content\/uploads\/2026\/01\/3-7.png\" alt=\"\" width=\"1485\" height=\"740\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/01\/3-7.png 1485w, \/accounting\/wp-content\/uploads\/2026\/01\/3-7-768x383.png 768w, \/accounting\/wp-content\/uploads\/2026\/01\/3-7-50x25.png 50w, \/accounting\/wp-content\/uploads\/2026\/01\/3-7-60x30.png 60w, \/accounting\/wp-content\/uploads\/2026\/01\/3-7-100x50.png 100w\" sizes=\"(max-width: 1485px) 100vw, 1485px\" \/><\/p>\n<ul>\n<li>\u0110\u1ed1i v\u1edbi c\u00e1c b\u1ed9 d\u1eef li\u1ec7u \u0111\u00e3 t\u1ea1o tr\u01b0\u1edbc th\u1eddi \u0111i\u1ec3m 01\/01\/2026 v\u00e0 t\u00ednh gi\u00e1 xu\u1ea5t kho theo ph\u01b0\u01a1ng ph\u00e1p nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc th\u00ec h\u1ec7 th\u1ed1ng \u0111\u00e3 t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt l\u1ea1i ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 l\u00e0 B\u00ecnh qu\u00e2n cu\u1ed1i k\u1ef3, v\u00e0 hi\u1ec3n th\u1ecb th\u00f4ng b\u00e1o nh\u1eafc ng\u01b0\u1eddi d\u00f9ng c\u1ea7n th\u1ef1c hi\u1ec7n <strong>t\u00ednh l\u1ea1i gi\u00e1 xu\u1ea5t kho<\/strong> \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o gi\u00e1 v\u1ed1n \u0111\u01b0\u1ee3c ch\u00ednh x\u00e1c:<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full wp-image-56553\" src=\"\/accounting\/wp-content\/uploads\/2026\/01\/2-6.png\" alt=\"\" width=\"1292\" height=\"728\" srcset=\"\/accounting\/wp-content\/uploads\/2026\/01\/2-6.png 1292w, \/accounting\/wp-content\/uploads\/2026\/01\/2-6-768x433.png 768w, \/accounting\/wp-content\/uploads\/2026\/01\/2-6-50x28.png 50w, \/accounting\/wp-content\/uploads\/2026\/01\/2-6-60x34.png 60w, \/accounting\/wp-content\/uploads\/2026\/01\/2-6-100x56.png 100w\" sizes=\"(max-width: 1292px) 100vw, 1292px\" \/><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. T\u1ed5ng quan N\u1ed9i dung: K\u1ec3 t\u1eeb ng\u00e0y 01\/01\/2026, Th\u00f4ng t\u01b0 152\/2025\/TT-BTC quy \u0111\u1ecbnh ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 xu\u1ea5t kho duy nh\u1ea5t cho h\u1ed9 kinh doanh l\u00e0 B\u00ecnh qu\u00e2n cu\u1ed1i k\u1ef3. Theo \u0111\u00f3, ph\u1ea7n m\u1ec1m MISA ASP \u0111\u00e3 c\u1ea3i ti\u1ebfn \u0111\u1ec3 \u0111\u00e1p \u1ee9ng theo quy \u0111\u1ecbnh hi\u1ec7n h\u00e0nh. Ph\u1ea1m vi&#8230;<\/p>\n","protected":false},"author":114,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[3597],"ht-kb-tag":[],"class_list":["post-56509","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r80-phat-hanh-ngay-07-02-2026"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/56509","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=56509"}],"version-history":[{"count":3,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/56509\/revisions"}],"predecessor-version":[{"id":56563,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/56509\/revisions\/56563"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=56509"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=56509"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=56509"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}