{"id":80761,"date":"2026-08-25T14:20:00","date_gmt":"2026-08-25T07:20:00","guid":{"rendered":"\/accounting\/?post_type=ht_kb&p=80761"},"modified":"2026-08-25T14:37:25","modified_gmt":"2026-08-25T07:37:25","slug":"lam-the-nao-khi-tinh-gia-thanh-khong-len-gia-tri-nhap-kho","status":"publish","type":"ht_kb","link":"\/accounting\/kb\/lam-the-nao-khi-tinh-gia-thanh-khong-len-gia-tri-nhap-kho\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o khi t\u00ednh gi\u00e1 th\u00e0nh kh\u00f4ng l\u00ean gi\u00e1 tr\u1ecb nh\u1eadp kho?"},"content":{"rendered":"
\n
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1. T\u1ed5ng quan<\/b><\/h3>\n

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B\u00e0i vi\u1ebft h\u01b0\u1edbng d\u1eabn ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p\u00a0\u0111\u00e3 th\u1ef1c hi\u1ec7n t\u00ednh gi\u00e1 th\u00e0nh nh\u01b0ng kh\u00f4ng c\u1eadp nh\u1eadt gi\u00e1 tr\u1ecb nh\u1eadp kho th\u00e0nh ph\u1ea9m<\/strong>\u00a0tr\u00ean ch\u1ee9ng t\u1eeb.<\/p>\n

Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong> \u00c1p d\u1ee5ng cho doanh nghi\u1ec7p t\u00ednh gi\u00e1 th\u00e0nh theo c\u00e1c ph\u01b0\u01a1ng ph\u00e1p S\u1ea3n xu\u1ea5t li\u00ean t\u1ee5c \u2013 Gi\u1ea3n \u0111\u01a1n, S\u1ea3n xu\u1ea5t li\u00ean t\u1ee5c \u2013 H\u1ec7 s\u1ed1, t\u1ef7 l\u1ec7<\/p>\n

Bi\u1ec3u hi\u1ec7n th\u01b0\u1eddng g\u1eb7p:<\/strong><\/p>\n

    \n
  • \u0110\u00e3 t\u00ednh gi\u00e1 th\u00e0nh nh\u01b0ng phi\u1ebfu nh\u1eadp kho th\u00e0nh ph\u1ea9m kh\u00f4ng c\u1eadp nh\u1eadt gi\u00e1 tr\u1ecb nh\u1eadp kho.<\/li>\n
  • Th\u00e0nh ph\u1ea9m c\u00f3 s\u1ed1 l\u01b0\u1ee3ng nh\u1eadp kho nh\u01b0ng kh\u00f4ng l\u00ean gi\u00e1 nh\u1eadp sau khi t\u00ednh gi\u00e1 th\u00e0nh.<\/li>\n
  • T\u00ednh gi\u00e1 th\u00e0nh xong nh\u01b0ng th\u00e0nh ph\u1ea9m v\u1eabn kh\u00f4ng c\u00f3 gi\u00e1 ho\u1eb7c gi\u00e1 tr\u1ecb nh\u1eadp kho b\u1eb1ng 0.<\/li>\n<\/ul>\n<\/div><\/div>\n
    <\/span><\/p>\n

    2. Nguy\u00ean nh\u00e2n v\u00e0 c\u00e1ch kh\u1eafc ph\u1ee5c<\/b><\/h3>\n

    <\/div>

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

    Nguy\u00ean nh\u00e2n 1: Th\u00e0nh ph\u1ea9m c\u00f3 t\u00ednh gi\u00e1 th\u00e0nh nh\u01b0ng ch\u01b0a c\u1eadp nh\u1eadt gi\u00e1 nh\u1eadp kho tr\u00ean k\u1ef3 t\u00ednh gi\u00e1 ho\u1eb7c t\u1ef1 nh\u1eadp \u0111\u01a1n gi\u00e1 tr\u00ean phi\u1ebfu nh\u1eadp kho<\/b><\/h4>\n

    <\/div>

    \nB\u01b0\u1edbc 1:<\/b> V\u00e0o ph\u00e2n h\u1ec7 Gi\u00e1 th\u00e0nh<\/b>, ch\u1ecdn k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh c\u00f3 sai s\u00f3t.<\/p>\n

    B\u01b0\u1edbc 2:<\/b> T\u1ea1i d\u00f2ng k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh nh\u1ea5n v\u00e0o d\u1ea5u 3 ch\u1ea5m (…)<\/b>. Nh\u1ea5n T\u00ednh gi\u00e1 th\u00e0nh<\/b>.<\/p>\n

    \"\"<\/p>\n

    B\u01b0\u1edbc 3:<\/b> Sau khi th\u1ef1c hi\u1ec7n t\u00ednh l\u1ea1i gi\u00e1 th\u00e0nh l\u1ea1i v\u00e0 nh\u1ea5n C\u1ea5t<\/b>. Gi\u00e1 nh\u1eadp kho th\u00e0nh ph\u1ea9m s\u1ebd t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt sau khi ho\u00e0n th\u00e0nh.<\/p>\n<\/div><\/div>\n

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

    Nguy\u00ean nh\u00e2n 2: Ch\u1ecdn sai \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed tr\u00ean phi\u1ebfu nh\u1eadp kho th\u00e0nh ph\u1ea9m<\/b><\/h4>\n

    <\/div>

    \nB\u01b0\u1edbc 1:<\/b> V\u00e0o b\u00e1nh r\u0103ng C\u00e1c ti\u1ec7n \u00edch v\u00e0 thi\u1ebft l\u1eadp\\ Ki\u1ec3m tra s\u1ed5 s\u00e1ch\\ 9.Gi\u00e1 th\u00e0nh<\/b>. Nh\u1ea5n Ki\u1ec3m tra s\u1ed5 s\u00e1ch<\/b>.<\/p>\n

    B\u01b0\u1edbc 2:<\/b> T\u1ea1i m\u1ee5c 9.3 Trong k\u1ef3 c\u00f3 nh\u1eadp kho v\u00e0o lo\u1ea1i phi\u1ebfu nh\u1eadp kho th\u00e0nh ph\u1ea9m nh\u01b0ng h\u1ea1ch to\u00e1n sai (h\u1ea1ch to\u00e1n kh\u00e1c N\u1ee3 TK 15x\/C\u00f3 TK 154) ho\u1eb7c sai \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed\u2026<\/b> s\u1ebd hi\u1ec3n th\u1ecb c\u00e1c ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n sai \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed.<\/p>\n

    B\u01b0\u1edbc 3:<\/b> Ki\u1ec3m tra ch\u1ee9ng t\u1eeb Nh\u1eadp kho th\u00e0nh ph\u1ea9m<\/b> \u0111ang c\u1ea3nh b\u00e1o tr\u00ean danh s\u00e1ch:<\/p>\n

      \n
    • Ki\u1ec3m tra M\u00e3 \u0111\u1ed1i t\u01b0\u1ee3ng THCP<\/b> tr\u00ean Phi\u1ebfu nh\u1eadp kho<\/b> \u0111\u00e3 \u0111\u00fang v\u1edbi m\u00e3 h\u00e0ng l\u00e0 th\u00e0nh ph\u1ea9m t\u00ednh gi\u00e1 hay ch\u01b0a.<\/li>\n
    • V\u00e0o Danh m\u1ee5c\\\u0110\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed<\/b>:\n
        \n
      • Ki\u1ec3m tra Lo\u1ea1i ch\u1ecdn \u0111\u00fang S\u1ea3n ph\u1ea9m<\/b> \u2013 Gi\u00e1 th\u00e0nh gi\u1ea3n \u0111\u01a1n, Ph\u00e2n x\u01b0\u1edfng<\/b> \u2013 Gi\u00e1 th\u00e0nh h\u1ec7 s\u1ed1 t\u1ef7 l\u1ec7.<\/li>\n
      • Th\u00e0nh ph\u1ea9m khi khai b\u00e1o \u0110\u1ed1i t\u01b0\u1ee3ng THCP<\/b> ph\u1ea3i kh\u1edbp v\u1edbi M\u00e3 h\u00e0ng<\/b> (m\u00e3 th\u00e0nh ph\u1ea9m) ch\u1ecdn tr\u00ean Phi\u1ebfu nh\u1eadp kho<\/b>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n

        \"\"<\/p>\n

        \"\"<\/p>\n

        B\u01b0\u1edbc 4:<\/b> Sau khi ch\u1ec9nh s\u1eeda xong, x\u00f3a k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh c\u0169, th\u1ef1c hi\u1ec7n t\u00ednh gi\u00e1 th\u00e0nh v\u00e0 ki\u1ec3m tra l\u1ea1i phi\u1ebfu nh\u1eadp.<\/p>\n<\/div><\/div>\n

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

        Nguy\u00ean nh\u00e2n 3: Ch\u1ee9ng t\u1eeb nh\u1eadp kho th\u00e0nh ph\u1ea9m ch\u1ecdn nh\u1ea7m lo\u1ea1i phi\u1ebfu nh\u1eadp kho kh\u00e1c<\/b><\/h4>\n

        <\/div>

        \nB\u01b0\u1edbc 1:<\/b> V\u00e0o b\u00e1nh r\u0103ng C\u00e1c ti\u1ec7n \u00edch v\u00e0 thi\u1ebft l\u1eadp\\ Ki\u1ec3m tra s\u1ed5 s\u00e1ch\\ 9.Gi\u00e1 th\u00e0nh<\/b>. Nh\u1ea5n Ki\u1ec3m tra s\u1ed5 s\u00e1ch<\/b>.<\/p>\n

        B\u01b0\u1edbc 2:<\/b> T\u1ea1i m\u1ee5c 9.2 Trong k\u1ef3 c\u00f3 nh\u1eadp kho th\u00e0nh ph\u1ea9m nh\u01b0ng nh\u1eadp nh\u1ea7m sang lo\u1ea1i phi\u1ebfu nh\u1eadp kho kh\u00e1c\u2026<\/b> s\u1ebd hi\u1ec3n th\u1ecb c\u00e1c ch\u1ee9ng t\u1eeb ch\u1ecdn nh\u1ea7m phi\u1ebfu.<\/p>\n

        B\u01b0\u1edbc 3:<\/b> Ki\u1ec3m tra ch\u1ee9ng t\u1eeb Nh\u1eadp kho th\u00e0nh ph\u1ea9m<\/b> \u0111ang c\u1ea3nh b\u00e1o tr\u00ean danh s\u00e1ch. Ch\u1ecdn v\u1ec1 \u0111\u00fang lo\u1ea1i 1. Th\u00e0nh ph\u1ea9m s\u1ea3n xu\u1ea5t<\/b>.<\/p>\n

        \"\"<\/p>\n

        B\u01b0\u1edbc 4:<\/b> Sau khi ch\u1ec9nh s\u1eeda xong, x\u00f3a k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh c\u0169, th\u1ef1c hi\u1ec7n t\u00ednh gi\u00e1 th\u00e0nh v\u00e0 ki\u1ec3m tra l\u1ea1i phi\u1ebfu nh\u1eadp.<\/p>\n<\/div><\/div>\n

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

        Nguy\u00ean nh\u00e2n 4: Ch\u1ee9ng t\u1eeb nh\u1eadp kho th\u00e0nh ph\u1ea9m h\u1ea1ch to\u00e1n kh\u00e1c N\u1ee3 TK 15x\/C\u00f3 TK 154<\/b><\/h4>\n

        <\/div>

        \nB\u01b0\u1edbc 1:<\/b> V\u00e0o b\u00e1nh r\u0103ng C\u00e1c ti\u1ec7n \u00edch v\u00e0 thi\u1ebft l\u1eadp\\ Ki\u1ec3m tra s\u1ed5 s\u00e1ch\\ 9.Gi\u00e1 th\u00e0nh<\/b>. Nh\u1ea5n Ki\u1ec3m tra s\u1ed5 s\u00e1ch<\/b>.<\/p>\n

        B\u01b0\u1edbc 2:<\/b> T\u1ea1i m\u1ee5c 9.3 Trong k\u1ef3 c\u00f3 nh\u1eadp kho v\u00e0o lo\u1ea1i phi\u1ebfu nh\u1eadp kho th\u00e0nh ph\u1ea9m nh\u01b0ng h\u1ea1ch to\u00e1n sai (h\u1ea1ch to\u00e1n kh\u00e1c N\u1ee3 TK 15x\/C\u00f3 TK 154) ho\u1eb7c sai \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed\u2026<\/b> s\u1ebd hi\u1ec3n th\u1ecb c\u00e1c ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n sai.<\/p>\n

        B\u01b0\u1edbc 3:<\/b> Ki\u1ec3m tra ch\u1ee9ng t\u1eeb Nh\u1eadp kho th\u00e0nh ph\u1ea9m<\/b> \u0111ang c\u1ea3nh b\u00e1o tr\u00ean danh s\u00e1ch. Ch\u1ecdn v\u1ec1 \u0111\u00fang h\u1ea1ch to\u00e1n N\u1ee3 TK 15x\/C\u00f3 TK 154<\/b>.<\/p>\n

        \"\"<\/p>\n

        B\u01b0\u1edbc 4:<\/b> Sau khi ch\u1ec9nh s\u1eeda xong, x\u00f3a k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh c\u0169, th\u1ef1c hi\u1ec7n t\u00ednh gi\u00e1 th\u00e0nh v\u00e0 ki\u1ec3m tra l\u1ea1i phi\u1ebfu nh\u1eadp.<\/p>\n<\/div><\/div>\n

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

        Nguy\u00ean nh\u00e2n 5: Th\u00e0nh ph\u1ea9m nh\u1eadp kho \u0111\u00e3 ch\u1ecdn \u0110\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed (THCP), tuy nhi\u00ean m\u00e3 \u0111\u1ed1i t\u01b0\u1ee3ng THCP ch\u01b0a c\u00f3 chi ph\u00ed trong k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh<\/b><\/h4>\n

        <\/div>

        \nB\u01b0\u1edbc 1:<\/b> V\u00e0o ph\u00e2n h\u1ec7 Gi\u00e1 th\u00e0nh<\/b>, ch\u1ecdn k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh c\u00f3 sai s\u00f3t, nh\u1ea5n h\u00ecnh con m\u1eaft \u0111\u1ec3 Xem<\/b>.<\/p>\n

        \"\"<\/p>\n

        B\u01b0\u1edbc 2:<\/b> Ch\u1ecdn tab T\u1ed5ng h\u1ee3p chi ph\u00ed<\/b>, t\u00ecm \u0111\u1ebfn m\u00e3 \u0110\u1ed1i t\u01b0\u1ee3ng THCP<\/b> \u0111ang \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng tr\u00ean ch\u1ee9ng t\u1eeb nh\u1eadp kho th\u00e0nh ph\u1ea9m.<\/p>\n

        B\u01b0\u1edbc 3:<\/b> Ki\u1ec3m tra c\u1ed9t T\u1ed5ng gi\u00e1 th\u00e0nh \u2264 0:<\/b> ngh\u0129a l\u00e0 m\u00e3 \u0111\u1ed1i t\u01b0\u1ee3ng THCP ch\u01b0a c\u00f3 chi ph\u00ed trong k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh<\/b>, c\u1ea7n ki\u1ec3m tra v\u00e0 b\u1ed5 sung chi ph\u00ed tr\u01b0\u1edbc khi t\u00ednh l\u1ea1i gi\u00e1 th\u00e0nh.<\/p>\n

        \"\"<\/p>\n

        B\u01b0\u1edbc 4:<\/b> Sau khi ch\u1ec9nh s\u1eeda, t\u00ednh l\u1ea1i gi\u00e1 th\u00e0nh<\/b> \u0111\u1ec3 c\u1eadp nh\u1eadt gi\u00e1 nh\u1eadp kho th\u00e0nh ph\u1ea9m.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":141,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2623,3301,3300,2637],"ht-kb-tag":[],"class_list":["post-80761","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-theo-nghiep-vu","ht_kb_category-chtg","ht_kb_category-6-khac","ht_kb_category-gia-thanh-cau-hoi-thuong-gap-theo-nghiep-vu"],"_links":{"self":[{"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/80761","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/accounting\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/users\/141"}],"replies":[{"embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/comments?post=80761"}],"version-history":[{"count":4,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/80761\/revisions"}],"predecessor-version":[{"id":80837,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb\/80761\/revisions\/80837"}],"wp:attachment":[{"href":"\/accounting\/wp-json\/wp\/v2\/media?parent=80761"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=80761"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=80761"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}