{"id":897,"date":"2019-12-25T17:47:48","date_gmt":"2019-12-25T17:47:48","guid":{"rendered":"http:\/\/help.smecloud.misa.local\/?post_type=ht_kb&#038;p=897"},"modified":"2025-12-08T17:08:58","modified_gmt":"2025-12-08T10:08:58","slug":"tinhgiathanh_theocongtrinhvuviec_theott133","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/tinhgiathanh_theocongtrinhvuviec_theott133\/","title":{"rendered":"Doanh nghi\u1ec7p \u00e1p d\u1ee5ng TT133- T\u00ednh gi\u00e1 th\u00e0nh theo c\u00f4ng tr\u00ecnh\/v\u1ee5 vi\u1ec7c"},"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 c\u00e1ch t\u00ednh gi\u00e1 th\u00e0nh c\u00f4ng tr\u00ecnh theo Th\u00f4ng t\u01b0 133 tr\u00ean ph\u1ea7n m\u1ec1m MISA cho doanh nghi\u1ec7p x\u00e2y d\u1ef1ng c\u00f3 nhi\u1ec1u h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh con.<br \/>\n<b>N\u1ed9i dung:<\/b><\/p>\n<ul>\n<li>\u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng<\/li>\n<li>C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m: khai b\u00e1o nguy\u00ean v\u1eadt li\u1ec7u, khai b\u00e1o c\u00f4ng tr\u00ecnh\/h\u1ea1ng m\u1ee5c, xu\u1ea5t kho nguy\u00ean v\u1eadt li\u1ec7u, h\u1ea1ch to\u00e1n chi ph\u00ed ph\u00e1t sinh, x\u00e1c \u0111\u1ecbnh k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh, ph\u00e2n b\u1ed5 chi ph\u00ed chung, nghi\u1ec7m thu c\u00f4ng tr\u00ecnh<\/li>\n<\/ul>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n, qu\u1ea3n l\u00fd doanh nghi\u1ec7p x\u00e2y d\u1ef1ng<\/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. \u0110i\u1ec1u ki\u1ec7n \u00e1p d\u1ee5ng<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n\u00c1p d\u1ee5ng \u0111\u1ed1i v\u1edbi c\u00e1c doanh nghi\u1ec7p x\u00e2y d\u1ef1ng c\u00f3 c\u00e1c c\u00f4ng tr\u00ecnh nh\u01b0: nh\u00e0 \u1edf, \u0111\u01b0\u1eddng x\u00e1, c\u1ea7u \u0111\u01b0\u1eddng&#8230; v\u1edbi nhi\u1ec1u h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh con. \u0110\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed s\u1ebd g\u1eafn v\u1edbi c\u00e1c m\u1ee5c con, cu\u1ed1i c\u00f9ng s\u1ebd \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p l\u1ea1i th\u00e0nh gi\u00e1 th\u00e0nh chung c\u1ee7a c\u1ea3 c\u00f4ng tr\u00ecnh.<\/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>3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n tr\u00ean ph\u1ea7n m\u1ec1m<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/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<h4><b>3.1 Khai b\u00e1o nguy\u00ean v\u1eadt li\u1ec7u<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o <strong style=\"font-family: inherit; font-size: inherit;\">Danh m\u1ee5c\\V\u1eadt t\u01b0 h\u00e0ng ho\u00e1\\V\u1eadt t\u01b0 h\u00e0ng ho\u00e1<\/strong><span style=\"font-family: inherit; font-size: inherit;\">, ch\u1ecdn ch\u1ee9c n\u0103ng <\/span><strong style=\"font-family: inherit; font-size: inherit;\">Th\u00eam<\/strong><span style=\"font-family: inherit; font-size: inherit;\">.<\/span><img decoding=\"async\" class=\"alignnone size-medium\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/VTHH_27-1600x743.jpg\" alt=\"\" width=\"1600\" height=\"743\" \/><\/p>\n<p><span style=\"font-family: inherit; font-size: inherit;\"><strong>B\u01b0\u1edbc 2:<\/strong> Khai b\u00e1o nguy\u00ean v\u1eadt li\u1ec7u.<\/span><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"http:\/\/helpact.misa.vn\/wp-content\/uploads\/2019\/12\/2020-07-30_17-15-46.jpg\" alt=\"\" width=\"800\" height=\"931\" \/><\/p>\n<p><span style=\"font-family: inherit; font-size: inherit;\"><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n <\/span><strong style=\"font-family: inherit; font-size: inherit;\">C\u1ea5t<\/strong><span style=\"font-family: inherit; font-size: inherit;\">.<\/span><\/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<h4><b>3.2 Khai b\u00e1o c\u00f4ng tr\u00ecnh\/h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong><em>3.2.1. Khai b\u00e1o c\u00f4ng tr\u00ecnh c\u1ea7n x\u00e2y d\u1ef1ng:<\/em><\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o <strong>Danh m\u1ee5c\\Chi ph\u00ed\\C\u00f4ng tr\u00ecnh<\/strong>, ch\u1ecdn ch\u1ee9c n\u0103ng <strong>Th\u00eam<\/strong>.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/VTHH_28.jpg\" alt=\"\" width=\"1579\" height=\"892\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> T\u00edch ch\u1ecdn <strong>C\u00f4ng tr\u00ecnh<\/strong>.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"http:\/\/helpact.misa.vn\/wp-content\/uploads\/2019\/12\/2020-07-30_17-17-49.jpg\" alt=\"\" width=\"795\" height=\"935\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Khai b\u00e1o c\u00e1c th\u00f4ng tin b\u1eaft bu\u1ed9c v\u1ec1 c\u00f4ng tr\u00ecnh, sau \u0111\u00f3 nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/p>\n<p><strong><em>3.2.2. Khai b\u00e1o c\u00e1c h\u1ea1ng m\u1ee5c thu\u1ed9c c\u00f4ng tr\u00ecnh (n\u1ebfu c\u00f3):<\/em><\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> Tr\u00ean danh m\u1ee5c <strong>Danh m\u1ee5c\\Chi ph\u00ed\\C\u00f4ng tr\u00ecnh<\/strong>, ch\u1ecdn ch\u1ee9c n\u0103ng <strong>Th\u00eam<\/strong>.<\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> T\u00edch ch\u1ecdn <strong>H\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh<\/strong> v\u00e0 ch\u1ecdn c\u00f4ng tr\u00ecnh thu\u1ed9c v\u00e0o.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"http:\/\/helpact.misa.vn\/wp-content\/uploads\/2019\/12\/2020-07-30_17-19-51.jpg\" alt=\"\" width=\"801\" height=\"926\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Khai b\u00e1o c\u00e1c th\u00f4ng tin b\u1eaft bu\u1ed9c v\u1ec1 h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, sau \u0111\u00f3 nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/p>\n<p><em><strong>L\u01b0u y\u0301:<\/strong> Tr\u01b0\u1eddng h\u1ee3p mu\u1ed1n qu\u1ea3n l\u00fd c\u00e1c c\u00f4ng tr\u00ecnh theo t\u1eebng lo\u1ea1i kh\u00e1c nhau, c\u00f3 th\u1ec3 khai b\u00e1o c\u00e1c lo\u1ea1i c\u00f4ng tr\u00ecnh tr\u00ean menu <strong>Danh m\u1ee5c\\Lo\u1ea1i c\u00f4ng tr\u00ecnh<\/strong>.<\/em><\/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<h4><b>3.3 Xu\u1ea5t kho nguy\u00ean v\u1eadt li\u1ec7u<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o ph\u00e2n h\u1ec7 <strong>Kho<\/strong> tab <strong>Nh\u1eadp, xu\u1ea5t kho<\/strong>, ch\u1ecdn ch\u1ee9c n\u0103ng <strong>Th\u00eam\\Xu\u1ea5t kho<\/strong>.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/VTHH_04-3.png\" alt=\"\" width=\"1345\" height=\"585\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn lo\u1ea1i ch\u1ee9ng t\u1eeb l\u00e0 <strong>S\u1ea3n xu\u1ea5t<\/strong>.<\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Khai b\u00e1o nguy\u00ean v\u1eadt li\u1ec7u \u0111\u01b0\u1ee3c xu\u1ea5t kho \u0111\u1ec3 x\u00e2y d\u1ef1ng c\u00f4ng tr\u00ecnh.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"http:\/\/helpact.misa.vn\/wp-content\/uploads\/2019\/12\/2020-07-30_17-36-24.jpg\" alt=\"\" width=\"1395\" height=\"865\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Ch\u1ecdn th\u00f4ng tin <strong>Kho\u1ea3n m\u1ee5c CP<\/strong> v\u00e0 <strong>C\u00f4ng tr\u00ecnh<\/strong> b\u00ean tab <strong>Th\u1ed1ng k\u00ea<\/strong>.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"http:\/\/helpact.misa.vn\/wp-content\/uploads\/2019\/12\/2020-07-30_17-38-04.jpg\" alt=\"\" width=\"1395\" height=\"865\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 5:<\/strong> Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/p>\n<p><strong><em>L\u01b0u \u00fd:<\/em><\/strong><\/p>\n<ul style=\"list-style-type: disc;\">\n<li><em>V\u1edbi nguy\u00ean v\u1eadt li\u1ec7u t\u00ednh gi\u00e1 xu\u1ea5t kho theo ph\u01b0\u01a1ng ph\u00e1p <strong>B\u00ecnh qu\u00e2n cu\u1ed1i k\u1ef3<\/strong>, \u0111\u01a1n gi\u00e1 s\u1ebd \u0111\u01b0\u1ee3c h\u1ec7 t\u1ef1 \u0111\u1ed9ng t\u00ednh sau khi th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/html_17060000\/\" target=\"_blank\" rel=\"noopener\">T\u00ednh gi\u00e1 xu\u1ea5t kho<\/a> tr\u00ean ph\u00e2n h\u1ec7 <strong>Kho<\/strong>.<\/em><\/li>\n<li><em>V\u1edbi nguy\u00ean v\u1eadt li\u1ec7u t\u00ednh gi\u00e1 xu\u1ea5t kho theo ph\u01b0\u01a1ng ph\u00e1p <strong>B\u00ecnh qu\u00e2n t\u1ee9c th\u1eddi<\/strong>, <strong>Gi\u00e1 \u0111\u00edch danh<\/strong> v\u00e0 <strong>Nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc<\/strong>, \u0111\u01a1n gi\u00e1 s\u1ebd \u0111\u01b0\u1ee3c h\u1ec7 th\u1ed1ng t\u1ef1 \u0111\u1ed9ng t\u00ednh sau khi ch\u1ee9ng t\u1eeb xu\u1ea5t kho \u0111\u01b0\u1ee3c <strong>Ghi s\u1ed5<\/strong>.<\/em><\/li>\n<\/ul>\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<h4><b>3.4 H\u1ea1ch to\u00e1n c\u00e1c chi ph\u00ed ph\u00e1t sinh<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<strong><em>H\u01b0\u01a1\u0301ng d\u00e2\u0303n chi ti\u00ea\u0301t<\/em><\/strong>C\u00e1c chi ph\u00ed ph\u00e1t sinh li\u00ean quan \u0111\u1ebfn vi\u1ec7c t\u00ednh gi\u00e1 th\u00e0nh (N\u1ee3 TK 154) c\u00f3 th\u1ec3 \u0111\u01b0\u1ee3c h\u1ea1ch to\u00e1n tr\u00ean ph\u00e2n h\u1ec7 <strong>Ti\u1ec1n m\u1eb7t<\/strong>, <strong>Ti\u1ec1n g\u1eedi<\/strong> ho\u1eb7c <strong>T\u1ed5ng h\u1ee3p<\/strong>.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"http:\/\/helpact.misa.vn\/wp-content\/uploads\/2019\/12\/2020-07-30_17-41-38.jpg\" alt=\"\" width=\"1395\" height=\"865\" \/><br \/>\n<strong><em>L\u01b0u \u00fd:<\/em><\/strong><\/p>\n<ul style=\"list-style-type: disc;\">\n<li><em>Khi th\u1ef1c hi\u1ec7n t\u00ednh gi\u00e1 th\u00e0nh theo TT133, b\u1eaft bu\u1ed9c ph\u1ea3i ch\u1ecdn th\u00f4ng tin v\u1ec1 <strong>Kho\u1ea3n m\u1ee5c CP<\/strong>. Ri\u00eang th\u00f4ng tin v\u1ec1 <strong>C\u00f4ng tr\u00ecnh<\/strong>, s\u1ebd ch\u1ecdn n\u1ebfu x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c l\u00e0 chi ph\u00ed ph\u00e1t sinh cho c\u00f4ng tr\u00ecnh\/h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh n\u00e0o v\u00e0 b\u1ecf tr\u1ed1ng n\u1ebfu ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c c\u00f4ng tr\u00ecnh\/h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh.<\/em><\/li>\n<li><em>Kho\u1ea3n m\u1ee5c <strong>Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng<\/strong> ch\u1ec9 \u00e1p d\u1ee5ng \u0111\u1ed1i v\u1edbi nh\u1eefng doanh nghi\u1ec7p trong l\u0129nh v\u1ef1c x\u00e2y d\u1ef1ng, nh\u1eefng doanh nghi\u1ec7p c\u00f3 l\u0129nh v\u1ef1c ho\u1ea1t \u0111\u1ed9ng kh\u00e1c th\u00ec kh\u00f4ng ch\u1ecdn kho\u1ea3n m\u1ee5c chi ph\u00ed n\u00e0y.<\/em><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"http:\/\/helpact.misa.vn\/wp-content\/uploads\/2019\/12\/2020-07-30_17-42-27.jpg\" alt=\"\" width=\"1395\" height=\"865\" \/><br \/>\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<h4><b>3.5 X\u00e1c \u0111\u1ecbnh k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o ph\u00e2n h\u1ec7 <strong>Gi\u00e1 th\u00e0nh<\/strong> tab <strong>C\u00f4ng tr\u00ecnh<\/strong>, ch\u1ecdn ch\u1ee9c n\u0103ng <strong>Th\u00eam k\u1ef3 t\u00ednh gi\u00e1<\/strong>.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/VTHH_29.jpg\" alt=\"\" width=\"1382\" height=\"705\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh v\u00e0 nh\u1ea5n n\u00fat <strong>L\u1ea5y d\u1eef li\u1ec7u<\/strong>, ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u1ea5y l\u00ean nh\u1eefng c\u00f4ng tr\u00ecnh\/h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh c\u1ea7n t\u00ednh gi\u00e1 th\u00e0nh trong k\u1ef3 \u0111\u00e3 ch\u1ecdn.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"http:\/\/helpact.misa.vn\/wp-content\/uploads\/2019\/12\/2020-07-30_17-46-51.jpg\" alt=\"\" width=\"795\" height=\"601\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/p>\n<p><strong><em>L\u01b0u \u00fd:<\/em><\/strong><em> S\u1eed d\u1ee5ng ch\u1ee9c n\u0103ng <strong>Ch\u1ecdn c\u00f4ng tr\u00ecnh<\/strong>\/<strong>X\u00f3a h\u1ebft d\u00f2ng<\/strong> \u0111\u1ec3 ch\u1ecdn b\u1ed5 sung ho\u1eb7c x\u00f3a c\u00e1c c\u00f4ng tr\u00ecnh\/h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh tr\u00ean danh s\u00e1ch. <\/em><\/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<h4><b>3.6 Ph\u00e2n b\u1ed5 chi ph\u00ed chung<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\nV\u1edbi c\u00e1c doanh nghi\u1ec7p t\u00ednh gi\u00e1 xu\u1ea5t kho theo ph\u01b0\u01a1ng ph\u00e1p <strong>B\u00ecnh qu\u00e2n cu\u1ed1i k\u1ef3<\/strong>, tr\u01b0\u1edbc khi th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 chi ph\u00ed chung c\u1ea7n ph\u1ea3i th\u1ef1c hi\u1ec7n ch\u1ee9c n\u0103ng <a href=\"https:\/\/helpasp.misa.vn\/accounting\/kb\/html_17060000\/\">T\u00ednh gi\u00e1 xu\u1ea5t kho<\/a> tr\u00ean ph\u00e2n h\u1ec7 <strong>Kho<\/strong>. Sau \u0111\u00f3, th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 chi ph\u00ed chung theo h\u01b0\u1edbng d\u1eabn sau:<\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o ph\u00e2n h\u1ec7 <strong>Gi\u00e1 th\u00e0nh<\/strong> tab <strong>C\u00f4ng tr\u00ecnh<\/strong>.<\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh tr\u00ean danh s\u00e1ch v\u00e0 ch\u1ecdn ch\u1ee9c n\u0103ng <strong>Ph\u00e2n b\u1ed5 chi ph\u00ed chung<\/strong> b\u00ean thanh t\u00e1c nghi\u1ec7p.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"http:\/\/helpact.misa.vn\/wp-content\/uploads\/2019\/12\/2020-07-30_17-48-32.jpg\" alt=\"\" width=\"1395\" height=\"813\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> H\u1ec7 th\u1ed1ng s\u1ebd t\u1ed5ng h\u1ee3p c\u00e1c ch\u1ee9ng t\u1eeb xu\u1ea5t kho NVL, h\u1ea1ch to\u00e1n chi ph\u00ed l\u01b0\u01a1ng, chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u00f3 h\u1ea1ch to\u00e1n <strong>N\u1ee3 TK 154<\/strong>, ch\u1ecdn <strong>Kho\u1ea3n m\u1ee5c CP<\/strong> nh\u01b0ng ch\u01b0a ch\u1ecdn <strong>C\u00f4ng tr\u00ecnh\/H\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh<\/strong> \u0111\u1ec3 th\u1ef1c hi\u1ec7n vi\u1ec7c ph\u00e2n b\u1ed5.<\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Nh\u1eadp t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 v\u00e0 l\u1ef1a ch\u1ecdn ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"http:\/\/helpact.misa.vn\/wp-content\/uploads\/2019\/12\/2020-07-30_17-51-10.jpg\" alt=\"\" width=\"1395\" height=\"865\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 5:<\/strong> Nh\u1ea5n <strong>Ph\u00e2n b\u1ed5<\/strong>, h\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng ph\u00e2n b\u1ed5 chi ph\u00ed theo t\u1eebng c\u00f4ng tr\u00ecnh\/h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh trong k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh.<\/p>\n<p><strong>B\u01b0\u1edbc 6<\/strong>: Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/p>\n<p><strong><em>L\u01b0u \u00fd:<\/em><\/strong><\/p>\n<ul style=\"list-style-type: disc;\">\n<li><em>C\u00f3 th\u1ec3 ki\u1ec3m tra danh s\u00e1ch ch\u1ee9ng \u0111\u01b0\u1ee3c t\u1ed5ng h\u1ee3p \u0111\u1ec3 ph\u00e2n b\u1ed5 chi ph\u00ed chung b\u1eb1ng c\u00e1ch s\u1eed d\u1ee5ng ch\u1ee9c n\u0103ng <strong>Xem<\/strong> t\u1ea1i c\u1ed9t <strong>Chi ti\u1ebft ch\u1ee9ng t\u1eeb<\/strong> tr\u00ean tab <strong>X\u00e1c \u0111\u1ecbnh chi ph\u00ed ph\u00e2n b\u1ed5<\/strong>.<\/em><\/li>\n<li><em>N\u1ebfu ch\u1ecdn ch\u1ee9c n\u0103ng <strong>L\u1ea5y l\u1ea1i d\u1eef li\u1ec7u<\/strong>, c\u00e1c th\u00f4ng tin thi\u1ebft l\u1eadp ph\u1ee5c v\u1ee5 cho vi\u1ec7c ph\u00e2n b\u1ed5 chi ph\u00ed chung tr\u01b0\u1edbc \u0111\u00f3 s\u1ebd b\u1ecb x\u00f3a \u0111i v\u00e0 ph\u1ea3i th\u1ef1c hi\u1ec7n l\u1ea1i vi\u1ec7c khai b\u00e1o.<\/em><\/li>\n<li><em>Sau khi t\u00ednh gi\u00e1 th\u00e0nh xong, c\u00f3 th\u1ec3 ki\u1ec3m tra th\u00f4ng tin chi ph\u00ed chung \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 tr\u00ean tab <strong>B\u1ea3ng ph\u00e2n b\u1ed5 chi ph\u00ed chung<\/strong> c\u1ee7a m\u00e0n h\u00ecnh danh s\u00e1ch k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh.<\/em><\/li>\n<\/ul>\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<h4><b>3.7 Nghi\u1ec7m thu c\u00f4ng tr\u00ecnh<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<strong><em>H\u01b0\u01a1\u0301ng d\u00e2\u0303n chi ti\u00ea\u0301t<\/em><\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 1:<\/strong> V\u00e0o ph\u00e2n h\u1ec7 <strong>Gi\u00e1 th\u00e0nh<\/strong> tab <strong>C\u00f4ng tr\u00ecnh<\/strong>.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/VTHH_30.jpg\" alt=\"\" width=\"1382\" height=\"705\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh tr\u00ean danh s\u00e1ch v\u00e0 ch\u1ecdn ch\u1ee9c n\u0103ng <strong>Nghi\u1ec7m thu c\u00f4ng tr\u00ecnh<\/strong> b\u00ean thanh t\u00e1c nghi\u1ec7p (ho\u1eb7c nh\u1ea5n chu\u1ed9t ph\u1ea3i, ch\u1ecdn ch\u1ee9c n\u0103ng <strong>Nghi\u1ec7m thu c\u00f4ng tr\u00ecnh<\/strong>).<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"http:\/\/helpact.misa.vn\/wp-content\/uploads\/2019\/12\/2020-07-30_17-56-12-1.jpg\" alt=\"\" width=\"1394\" height=\"715\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Ch\u1ecdn k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh v\u00e0 t\u00edch ch\u1ecdn c\u00e1c c\u00f4ng tr\u00ecnh\/h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh c\u1ea7n nghi\u1ec7m thu.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"http:\/\/helpact.misa.vn\/wp-content\/uploads\/2019\/12\/2020-07-30_17-58-18.jpg\" alt=\"\" width=\"909\" height=\"854\" \/><br \/>\n<strong><em>L\u01b0u y\u0301:<\/em><\/strong> <em>Nh\u00e2\u0301n <strong>L\u00e2\u0301y d\u01b0\u0303 li\u00ea\u0323u<\/strong> \u0111\u00ea\u0309 xem \u0111\u01b0\u01a1\u0323c doanh thu \u0111a\u0303 pha\u0301t sinh theo t\u01b0\u0300ng c\u00f4ng tri\u0300nh\/ha\u0323ng mu\u0323c c\u00f4ng tri\u0300nh.<\/em><\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Nh\u1ea5n <strong>\u0110\u1ed3ng \u00fd<\/strong>, h\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p chi ph\u00ed c\u1ee7a t\u1eeb TK 154 \u0111\u1ec3 k\u1ebft chuy\u1ec3n sang TK 632.<\/p>\n<p><strong>B\u01b0\u1edbc 5:<\/strong> Nh\u1eadp k\u1ebft qu\u1ea3 nghi\u1ec7m thu cho t\u1eebng c\u00f4ng tr\u00ecnh\/h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"http:\/\/helpact.misa.vn\/wp-content\/uploads\/2019\/12\/2020-07-30_18-00-20.jpg\" alt=\"\" width=\"1476\" height=\"881\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 6:<\/strong> Nh\u1ea5n <strong>C\u1ea5t<\/strong>.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":112,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2594],"ht-kb-tag":[],"class_list":["post-897","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-gia-thanh"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/897","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\/112"}],"replies":[{"embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/comments?post=897"}],"version-history":[{"count":7,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/897\/revisions"}],"predecessor-version":[{"id":47219,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/897\/revisions\/47219"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=897"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=897"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=897"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}