{"id":909,"date":"2019-12-25T17:47:52","date_gmt":"2019-12-25T17:47:52","guid":{"rendered":"http:\/\/help.smecloud.misa.local\/?post_type=ht_kb&#038;p=909"},"modified":"2025-12-08T13:55:55","modified_gmt":"2025-12-08T06:55:55","slug":"tinhgiathanh_theohopdong_tt133","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/tinhgiathanh_theohopdong_tt133\/","title":{"rendered":"Doanh nghi\u1ec7p \u00e1p d\u1ee5ng TT133- T\u00ednh gi\u00e1 th\u00e0nh theo h\u1ee3p \u0111\u1ed3ng"},"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 quy tr\u00ecnh t\u00ednh gi\u00e1 th\u00e0nh s\u1ea3n xu\u1ea5t theo h\u1ee3p \u0111\u1ed3ng tr\u00ean ph\u1ea7n m\u1ec1m, \u00e1p d\u1ee5ng cho doanh nghi\u1ec7p s\u1ea3n xu\u1ea5t theo h\u1ee3p \u0111\u1ed3ng, \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed l\u00e0 t\u1eebng h\u1ee3p \u0111\u1ed3ng c\u1ee5 th\u1ec3.<\/p>\n<p><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 v\u1eadt t\u01b0, h\u1ee3p \u0111\u1ed3ng, xu\u1ea5t kho, h\u1ea1ch to\u00e1n chi ph\u00ed, x\u00e1c \u0111\u1ecbnh k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh, ph\u00e2n b\u1ed5 chi ph\u00ed chung, nghi\u1ec7m thu 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 s\u1ea3n xu\u1ea5t, qu\u1ea3n l\u00fd h\u1ee3p \u0111\u1ed3ng<\/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 s\u1ea3n xu\u1ea5t theo h\u1ee3p \u0111\u1ed3ng, v\u1edbi \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed l\u00e0 c\u00e1c h\u1ee3p \u0111\u1ed3ng c\u1ee5 th\u1ec3. Th\u00f4ng th\u01b0\u1eddng m\u1ee5c \u0111\u00edch c\u1ee7a vi\u1ec7c t\u00ednh gi\u00e1 th\u00e0nh theo h\u1ee3p \u0111\u1ed3ng l\u00e0 \u0111\u1ec3 x\u00e1c \u0111\u1ecbnh gi\u00e1 tr\u1ecb c\u1ee7a th\u01b0\u01a1ng v\u1ee5, kh\u00f4ng quan t\u00e2m \u0111\u1ebfn \u0111\u01a1n gi\u00e1 c\u1ee7a t\u1eebng h\u00e0ng ho\u00e1 tr\u00ean s\u1ea3n ph\u1ea9m. V\u00ed d\u1ee5: c\u00f3 h\u1ee3p \u0111\u1ed3ng \u0111\u1eb7t 05 b\u1ee9c tranh hoa, 5 b\u1ee9c tranh ch\u1eef v\u00e0 5 b\u1ee9c tranh ch\u00e2n dung, sau khi t\u00ednh gi\u00e1 th\u00e0nh xong th\u00ec to\u00e0n b\u1ed9 s\u1ed1 tranh n\u00e0y s\u1ebd \u0111\u01b0\u1ee3c b\u00e0n giao th\u1eb3ng cho kh\u00e1ch h\u00e0ng m\u00e0 kh\u00f4ng nh\u1eadp kho.<\/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 s\u1ea3n xu\u1ea5t v\u00e0 th\u00e0nh ph\u1ea9m<\/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 <b 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<\/b><span style=\"font-family: inherit; font-size: inherit;\">.<\/span><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/VTHH_20-3.png\" alt=\"\" width=\"1382\" height=\"921\" \/><\/p>\n<p><span style=\"font-family: inherit; font-size: inherit;\"><strong>B\u01b0\u1edbc 2:<\/strong> Ch\u1ecdn ch\u1ee9c n\u0103ng <\/span><b style=\"font-family: inherit; font-size: inherit;\">Th\u00eam.<\/b><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/VTHH_21-3.png\" alt=\"\" width=\"1380\" height=\"919\" \/><span style=\"font-family: inherit; font-size: inherit;\"><strong>B\u01b0\u1edbc 3:<\/strong> Khai b\u00e1o nguy\u00ean v\u1eadt li\u1ec7u ho\u1eb7c th\u00e0nh ph\u1ea9m:<\/span><\/p>\n<ul>\n<li>N\u1ebfu khai b\u00e1o nguy\u00ean v\u1eadt li\u1ec7u, s\u1ebd ch\u1ecdn t\u00ednh ch\u1ea5t l\u00e0 <b>V\u1eadt t\u01b0 h\u00e0ng ho\u00e1<\/b>.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"http:\/\/helpact.misa.vn\/wp-content\/uploads\/2019\/12\/2020-07-31_8-39-56.jpg\" alt=\"\" width=\"795\" height=\"923\" \/><\/p>\n<ul style=\"list-style-type: circle;\">\n<li><span style=\"font-family: inherit; font-size: inherit;\">N\u1ebfu khai b\u00e1o th\u00e0nh ph\u1ea9m, s\u1ebd ch\u1ecdn t\u00ednh ch\u1ea5t l\u00e0 <\/span><b style=\"font-family: inherit; font-size: inherit;\">Th\u00e0nh ph\u1ea9m<\/b><span style=\"font-family: inherit; font-size: inherit;\">.<\/span><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"http:\/\/helpact.misa.vn\/wp-content\/uploads\/2019\/12\/2020-07-31_8-43-30.jpg\" alt=\"\" width=\"791\" height=\"926\" \/><\/p>\n<p><b><em>L\u01b0u \u00fd:<\/em><\/b> <em>Khi khai b\u00e1o th\u00e0nh ph\u1ea9m, th\u1ef1c hi\u1ec7n khai b\u00e1o th\u00eam \u0111\u1ecbnh m\u1ee9c nguy\u00ean v\u1eadt li\u1ec7u s\u1eed d\u1ee5ng \u0111\u1ec3 s\u1ea3n xu\u1ea5t ra th\u00e0nh ph\u1ea9m b\u00ean tab <b>\u0110\u1ecbnh m\u1ee9c nguy\u00ean v\u1eadt li\u1ec7u<\/b>.<\/em><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"http:\/\/helpact.misa.vn\/wp-content\/uploads\/2019\/12\/2020-07-31_8-44-33.jpg\" alt=\"\" width=\"758\" height=\"213\" \/><\/p>\n<p><span style=\"font-family: inherit; font-size: inherit;\"><strong>B\u01b0\u1edbc 4:<\/strong> Sau khi khai b\u00e1o xong, nh\u1ea5n <\/span><b style=\"font-family: inherit; font-size: inherit;\">C\u1ea5t<\/b><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 h\u1ee3p \u0111\u1ed3ng b\u00e1n \u0111\u01b0\u1ee3c s\u1eed d\u1ee5ng \u0111\u1ec3 t\u1eadp h\u1ee3p chi ph\u00ed khi 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 <b style=\"font-family: inherit; font-size: inherit;\">B\u00e1n h\u00e0ng<\/b><span style=\"font-family: inherit; font-size: inherit;\"> tab <\/span><b style=\"font-family: inherit; font-size: inherit;\">H\u1ee3p \u0111\u1ed3ng<\/b><span style=\"font-family: inherit; font-size: inherit;\">, ch\u1ecdn ch\u1ee9c n\u0103ng <\/span><b style=\"font-family: inherit; font-size: inherit;\">Th\u00eam h\u1ee3p \u0111\u1ed3ng b\u00e1n<\/b><span style=\"font-family: inherit; font-size: inherit;\">.<\/span><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/VTHH_46.jpg\" alt=\"\" width=\"1382\" height=\"470\" \/><\/p>\n<p><span style=\"font-family: inherit; font-size: inherit;\"><strong>B\u01b0\u1edbc 2:<\/strong> Khai b\u00e1o th\u00f4ng tin v\u1ec1 h\u1ee3p \u0111\u1ed3ng.<\/span><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>\u00a0\u0110\u1ec3 t\u1eadp h\u1ee3p \u0111\u01b0\u1ee3c chi ph\u00ed theo h\u1ee3p \u0111\u1ed3ng khi t\u00ednh gi\u00e1 th\u00e0nh, c\u1ea7n ph\u1ea3i t\u00edch ch\u1ecdn v\u00e0o th\u00f4ng tin <b>T\u00ednh gi\u00e1 th\u00e0nh<\/b> tr\u00ean h\u1ee3p \u0111\u1ed3ng.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"http:\/\/helpact.misa.vn\/wp-content\/uploads\/2019\/12\/2020-07-31_8-58-27.jpg\" alt=\"\" width=\"1462\" height=\"730\" \/><\/p>\n<ul>\n<li>Khai b\u00e1o c\u00e1c m\u1eb7t h\u00e0ng \u0111\u01b0\u1ee3c s\u1ea3n xu\u1ea5t theo h\u1ee3p \u0111\u1ed3ng.<\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"http:\/\/helpact.misa.vn\/wp-content\/uploads\/2019\/12\/2020-07-31_8-50-19-1.jpg\" alt=\"\" width=\"1464\" height=\"461\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3<\/strong>: Sau khi khai b\u00e1o xong nh\u1ea5n <b>C\u1ea5t<\/b>.<\/p>\n<p><strong><em>L\u01b0u \u00fd:<\/em><\/strong> <em>Sau khi khai b\u00e1o c\u00e1c h\u00e0ng ho\u00e1 \u0111\u01b0\u1ee3c b\u00e1n theo h\u1ee3p \u0111\u1ed3ng tr\u00ean tab H\u00e0ng ho\u00e1 d\u1ecbch v\u1ee5, h\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng c\u1eadp nh\u1eadt l\u1ea1i th\u00f4ng tin Gi\u00e1 tr\u1ecb h\u1ee3p \u0111\u1ed3ng b\u00ean tab Th\u00f4ng tin chung.<\/em><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"http:\/\/helpact.misa.vn\/wp-content\/uploads\/2019\/12\/2020-07-31_8-59-42.jpg\" alt=\"\" width=\"1449\" height=\"449\" \/><\/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 s\u1ea3n xu\u1ea5t<\/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 <b>Kho<\/b> tab <b>L\u1ec7nh s\u1ea3n xu\u1ea5t<\/b>, ch\u1ecdn ch\u1ee9c n\u0103ng <b>Th\u00eam l\u1ec7nh s\u1ea3n xu\u1ea5t<\/b>.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/VTHH_47.jpg\" alt=\"\" width=\"1382\" height=\"540\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 2:<\/strong> Khai b\u00e1o l\u1ec7nh s\u1ea3n xu\u1ea5t.<\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Ch\u1ecdn c\u00e1c th\u00e0nh ph\u1ea9m v\u00e0 nh\u1eadp s\u1ed1 l\u01b0\u1ee3ng c\u1ea7n s\u1ea3n xu\u1ea5t, h\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00ednh ra s\u1ed1 l\u01b0\u1ee3ng nguy\u00ean v\u1eadt li\u1ec7u c\u1ea7n \u0111\u1ec3 s\u1ea3n xu\u1ea5t c\u0103n c\u1ee9 v\u00e0o th\u00f4ng tin \u0111\u1ecbnh m\u1ee9c NVL \u0111\u00e3 \u0111\u01b0\u1ee3c thi\u1ebft l\u1eadp \u1edf B\u01b0\u1edbc 1.<br \/>\n<img decoding=\"async\" class=\"alignnone size-full\" src=\"http:\/\/helpact.misa.vn\/wp-content\/uploads\/2019\/12\/2020-07-31_9-18-37.jpg\" alt=\"\" width=\"1472\" height=\"877\" \/> <img decoding=\"async\" class=\"alignnone size-full\" src=\"http:\/\/helpact.misa.vn\/wp-content\/uploads\/2019\/12\/2020-07-31_9-19-40.jpg\" alt=\"\" width=\"1024\" height=\"582\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Nh\u1ea5n <b>C\u1ea5t<\/b>.<\/p>\n<p><strong>B\u01b0\u1edbc 5:<\/strong> Ch\u1ecdn ch\u1ee9c n\u0103ng <b>L\u1eadp phi\u1ebfu xu\u1ea5t<\/b> tr\u00ean l\u1ec7nh s\u1ea3n xu\u1ea5t.<\/p>\n<p><strong>B\u01b0\u1edbc 6:<\/strong> T\u00edch ch\u1ecdn c\u00e1c th\u00e0nh ph\u1ea9m c\u1ea7n xu\u1ea5t NVL, nh\u1ea5n <b>\u0110\u1ed3ng \u00fd<\/b>.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"http:\/\/helpact.misa.vn\/wp-content\/uploads\/2019\/12\/2020-07-31_9-29-46.jpg\" alt=\"\" width=\"1472\" height=\"877\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 7:<\/strong> Nh\u1eadp b\u1ed5 sung c\u00e1c th\u00f4ng tin c\u00f2n thi\u1ebfu cho ch\u1ee9ng t\u1eeb xu\u1ea5t kho nh\u01b0 l\u00fd do xu\u1ea5t, TK N\u1ee3,&#8230;<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"http:\/\/helpact.misa.vn\/wp-content\/uploads\/2019\/12\/2020-07-31_9-31-53.jpg\" alt=\"\" width=\"1472\" height=\"877\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 8:<\/strong> Ch\u1ecdn th\u00f4ng tin <b>Kho\u1ea3n m\u1ee5c CP<\/b> v\u00e0 <b>H\u1ee3p \u0111\u1ed3ng<\/b> b\u00ean tab <b>Th\u1ed1ng k\u00ea<\/b>.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"http:\/\/helpact.misa.vn\/wp-content\/uploads\/2019\/12\/2020-07-31_9-35-01.jpg\" alt=\"\" width=\"1472\" height=\"877\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 9:<\/strong> Nh\u1ea5n <b>C\u1ea5t<\/b>.<\/p>\n<p><b><em>L\u01b0u \u00fd:<\/em><\/b><\/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 <b>B\u00ecnh qu\u00e2n cu\u1ed1i k\u1ef3<\/b>, \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 <b>Kho<\/b>.<\/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 <b>B\u00ecnh qu\u00e2n t\u1ee9c th\u1eddi<\/b>, <b>Gi\u00e1 \u0111\u00edch danh<\/b> v\u00e0 <b>Nh\u1eadp tr\u01b0\u1edbc xu\u1ea5t tr\u01b0\u1edbc<\/b>, \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 <b>Ghi s\u1ed5<\/b>.<\/em><\/li>\n<li><em>V\u1edbi nh\u1eefng doanh nghi\u1ec7p kh\u00f4ng qu\u1ea3n l\u00fd l\u1ec7nh s\u1ea3n xu\u1ea5t c\u00f3 th\u1ec3 b\u1ecf qua b\u01b0\u1edbc n\u00e0y v\u00e0 v\u00e0o ph\u00e2n h\u1ec7 <b>Kho<\/b> tab <b>Nh\u1eadp, xu\u1ea5t kho<\/b> \u0111\u1ec3 l\u1eadp ch\u1ee9ng t\u1eeb xu\u1ea5t kho s\u1ea3n xu\u1ea5t.<\/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\">\nC\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 <b>Ti\u1ec1n m\u1eb7t<\/b>, <b>Ti\u1ec1n g\u1eedi<\/b> ho\u1eb7c <b>T\u1ed5ng h\u1ee3p<\/b>.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"http:\/\/helpact.misa.vn\/wp-content\/uploads\/2019\/12\/2020-07-31_9-37-36.jpg\" alt=\"\" width=\"1472\" height=\"877\" \/><\/p>\n<p><b><em>L\u01b0u \u00fd:<\/em><\/b><\/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 <b>Kho\u1ea3n m\u1ee5c CP<\/b>. Ri\u00eang th\u00f4ng tin v\u1ec1 <b>H\u1ee3p \u0111\u1ed3ng<\/b>, s\u1ebd ch\u1ecdn n\u1ebfu x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c l\u00e0 chi ph\u00ed ph\u00e1t sinh cho h\u1ee3p \u0111\u1ed3ng n\u00e0o v\u00e0 b\u1ecf tr\u1ed1ng n\u1ebfu ch\u01b0a x\u00e1c \u0111\u1ecbnh \u0111\u01b0\u1ee3c h\u1ee3p \u0111\u1ed3ng.<\/em><\/li>\n<\/ul>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"http:\/\/helpact.misa.vn\/wp-content\/uploads\/2019\/12\/2020-07-31_9-38-49.jpg\" alt=\"\" width=\"1474\" height=\"878\" \/><\/p>\n<ul style=\"list-style-type: disc;\">\n<li><em>Kho\u1ea3n m\u1ee5c <b>Chi ph\u00ed s\u1eed d\u1ee5ng m\u00e1y thi c\u00f4ng<\/b> 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<\/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 <b>Gi\u00e1 th\u00e0nh<\/b> tab <b>H\u1ee3p \u0111\u1ed3ng<\/b>, ch\u1ecdn ch\u1ee9c n\u0103ng <b>Th\u00eam k\u1ef3 t\u00ednh gi\u00e1<\/b>.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"https:\/\/helpasp.misa.vn\/accounting\/wp-content\/uploads\/2019\/12\/VTHH_48.jpg\" alt=\"\" width=\"1382\" height=\"703\" \/><\/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 L\u1ea5y d\u1eef li\u1ec7u, ph\u1ea7n m\u1ec1m s\u1ebd t\u1ef1 \u0111\u1ed9ng l\u1ea5y l\u00ean nh\u1eefng h\u1ee3p \u0111\u1ed3ng c\u00f3 ph\u00e1t sinh chi ph\u00ed trong th\u1eddi gian k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"http:\/\/helpact.misa.vn\/wp-content\/uploads\/2019\/12\/2020-07-31_9-47-38.jpg\" alt=\"\" width=\"797\" height=\"589\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 3:<\/strong> Nh\u1ea5n <b>C\u1ea5t<\/b>.<\/p>\n<p><b><em>L\u01b0u \u00fd:<\/em><\/b> <em>S\u1eed d\u1ee5ng ch\u1ee9c n\u0103ng <b>Ch\u1ecdn h\u1ee3p \u0111\u1ed3ng<\/b>\/<b>X\u00f3a h\u1ebft d\u00f2ng<\/b> \u0111\u1ec3 ch\u1ecdn b\u1ed5 sung ho\u1eb7c x\u00f3a c\u00e1c h\u1ee3p \u0111\u1ed3ng 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 <b>B\u00ecnh qu\u00e2n cu\u1ed1i k\u1ef3<\/b>, 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\/\" target=\"_blank\" rel=\"noopener\">T\u00ednh gi\u00e1 xu\u1ea5t kho<\/a> tr\u00ean ph\u00e2n h\u1ec7 <b>Kho<\/b>. 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 <b>Gi\u00e1 th\u00e0nh<\/b> tab <b>H\u1ee3p \u0111\u1ed3ng<\/b>.<\/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 <b>Ph\u00e2n b\u1ed5 chi ph\u00ed chung.<\/b><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"http:\/\/helpact.misa.vn\/wp-content\/uploads\/2019\/12\/2020-07-31_9-49-22.jpg\" alt=\"\" width=\"1472\" height=\"823\" \/><\/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 <b>N\u1ee3 TK 154<\/b>, ch\u1ecdn <b>Kho\u1ea3n m\u1ee5c CP<\/b> nh\u01b0ng ch\u01b0a ch\u1ecdn <b>H\u1ee3p \u0111\u1ed3ng<\/b> \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\/2020-07-31_9-52-25.jpg\" alt=\"\" width=\"1472\" height=\"877\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 5:<\/strong> Nh\u1ea5n <b>Ph\u00e2n b\u1ed5<\/b>, h\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng ph\u00e2n b\u1ed5 chi ph\u00ed theo t\u1eebng h\u1ee3p \u0111\u1ed3ng trong k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh.<\/p>\n<p><strong>B\u01b0\u1edbc 6:<\/strong> Nh\u1ea5n <b>C\u1ea5t<\/b>.<\/p>\n<p><b><em>L\u01b0u \u00fd:<\/em><\/b><\/p>\n<ul style=\"list-style-type: disc;\">\n<li><em>C\u00f3 th\u1ec3 ki\u1ec3m tra danh s\u00e1ch ch\u1ee9ng t\u1eeb \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 <b>Xem<\/b> t\u1ea1i c\u1ed9t <b>Chi ti\u1ebft ch\u1ee9ng t\u1eeb<\/b> tr\u00ean tab <b>X\u00e1c \u0111\u1ecbnh chi ph\u00ed ph\u00e2n b\u1ed5<\/b>.<\/em><\/li>\n<li><em>N\u1ebfu ch\u1ecdn ch\u1ee9c n\u0103ng <b>L\u1ea5y l\u1ea1i d\u1eef li\u1ec7u<\/b>, 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 <b>B\u1ea3ng ph\u00e2n b\u1ed5 chi ph\u00ed chung<\/b> 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 h\u1ee3p \u0111\u1ed3ng<\/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 <b>Gi\u00e1 th\u00e0nh<\/b> tab <b>H\u1ee3p \u0111\u1ed3ng<\/b>.<\/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 <b>Nghi\u1ec7m thu h\u1ee3p \u0111\u1ed3ng.<\/b><\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"http:\/\/helpact.misa.vn\/wp-content\/uploads\/2019\/12\/2020-07-31_9-53-56.jpg\" alt=\"\" width=\"1472\" height=\"826\" \/><\/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 h\u1ee3p \u0111\u1ed3ng 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\/2020-07-31_9-55-41.jpg\" alt=\"\" width=\"915\" height=\"866\" \/><br \/>\n<b><em>L\u01b0u \u00fd:<\/em><\/b> <em>Nh\u1ea5n <b>L\u1ea5y d\u1eef li\u1ec7u<\/b> \u0111\u1ec3 xem \u0111\u01b0\u1ee3c doanh thu \u0111\u00e3 ph\u00e1t sinh theo t\u1eebng h\u1ee3p \u0111\u1ed3ng b\u00e1n.<\/em><\/p>\n<p><strong>B\u01b0\u1edbc 4:<\/strong> Nh\u1ea5n <b>\u0110\u1ed3ng \u00fd<\/b>, h\u1ec7 th\u1ed1ng s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u1ed5ng h\u1ee3p chi ph\u00ed 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 h\u1ee3p \u0111\u1ed3ng.<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-full\" src=\"http:\/\/helpact.misa.vn\/wp-content\/uploads\/2019\/12\/2020-07-31_9-57-31.jpg\" alt=\"\" width=\"1237\" height=\"802\" \/><\/p>\n<p><strong>B\u01b0\u1edbc 6:<\/strong> Nh\u1ea5n <b>C\u1ea5t<\/b>.<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div> <\/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-909","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\/909","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=909"}],"version-history":[{"count":7,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/909\/revisions"}],"predecessor-version":[{"id":46407,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/909\/revisions\/46407"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=909"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=909"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=909"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}