{"id":953,"date":"2019-12-25T17:48:04","date_gmt":"2019-12-25T17:48:04","guid":{"rendered":"http:\/\/help.smecloud.misa.local\/?post_type=ht_kb&p=953"},"modified":"2025-12-13T09:41:01","modified_gmt":"2025-12-13T02:41:01","slug":"danhgialai_taikhoanngoaite","status":"publish","type":"ht_kb","link":"http:\/\/helpasp.misa.vn\/accounting\/kb\/danhgialai_taikhoanngoaite\/","title":{"rendered":"\u0110\u00e1nh gi\u00e1 t\u00e0i kho\u1ea3n ngo\u1ea1i t\u1ec7"},"content":{"rendered":"
\n
<\/span><\/p>\n

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

<\/div>

\nM\u1ee5c \u0111\u00edch:<\/b> B\u00e0i vi\u1ebft gi\u00fap k\u1ebf to\u00e1n th\u1ef1c hi\u1ec7n \u0111\u00fang quy tr\u00ecnh \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n ti\u1ec1n ngo\u1ea1i t\u1ec7 theo t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i t\u1ea1i th\u1eddi \u0111i\u1ec3m cu\u1ed1i k\u1ef3, \u0111\u1ea3m b\u1ea3o ph\u1ea3n \u00e1nh ch\u00ednh x\u00e1c ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 tr\u00ean b\u00e1o c\u00e1o t\u00e0i ch\u00ednh theo quy \u0111\u1ecbnh k\u1ebf to\u00e1n.<\/p>\n

N\u1ed9i dung:<\/b><\/p>\n

    \n
  • Nguy\u00ean t\u1eafc \u0111\u1ecbnh kho\u1ea3n khi \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7.<\/li>\n
  • H\u01b0\u1edbng d\u1eabn chi ti\u1ebft thao t\u00e1c \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i kho\u1ea3n ngo\u1ea1i t\u1ec7 tr\u00ean ph\u1ea7n m\u1ec1m.<\/li>\n
  • L\u01b0u \u00fd v\u1ec1 x\u1eed l\u00fd l\u00e3i\/l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 v\u00e0 c\u00e1c tr\u01b0\u1eddng h\u1ee3p \u0111\u1eb7c bi\u1ec7t.<\/li>\n<\/ul>\n

    Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, k\u1ebf to\u00e1n vi\u00ean, c\u00e1n b\u1ed9 t\u00e0i ch\u00ednh doanh nghi\u1ec7p <\/div><\/div>\n

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

    2. \u0110\u1ecbnh kho\u1ea3n<\/b><\/h3>\n

    <\/div>

    \n
      \n
    • \u0110\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7<\/b>\n
        \n
      • N\u1ebfu ph\u00e1t sinh l\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i:<\/li>\n<\/ul>\n

        N\u1ee3 TK 1112, 1122, 128, 228, 131, 136, 138, 331, 341…
        \nC\u00f3 TK 413\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i (4131)<\/p>\n

          \n
        • N\u1ebfu ph\u00e1t sinh l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i:<\/li>\n<\/ul>\n

          N\u1ee3 TK 413\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i (4131)
          \nC\u00f3 c\u00e1c TK 1112, 1122, 128, 228, 131, 136, 138, 331, 341…<\/li>\n

        • X\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i ph\u00e1t sinh do \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7<\/b>\n
            \n
          • K\u1ebft chuy\u1ec3n l\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i:<\/li>\n<\/ul>\n

            N\u1ee3 TK 413\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i (4131)
            \nC\u00f3 TK 515\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Doanh thu ho\u1ea1t \u0111\u1ed9ng t\u00e0i ch\u00ednh (n\u1ebfu l\u00e3i t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i).<\/p>\n

              \n
            • K\u1ebft chuy\u1ec3n l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i:<\/li>\n<\/ul>\n

              N\u1ee3 TK 635\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Chi ph\u00ed t\u00e0i ch\u00ednh (n\u1ebfu l\u1ed7 t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i)
              \nC\u00f3 TK 413\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0Ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 h\u1ed1i \u0111o\u00e1i (4131).<\/li>\n<\/ul>\n<\/div><\/div>\n

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

              3. H\u01b0\u1edbng d\u1eabn tr\u00ean ph\u1ea7n m\u1ec1m<\/b><\/h3>\n

              <\/div>

              \n

              B\u01b0\u1edbc 1:<\/b> V\u00e0o ph\u00e2n h\u1ec7 T\u1ed5ng h\u1ee3p\\Quy tr\u00ecnh\\Ti\u1ec7n \u00edch\\\u0110\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i kho\u1ea3n ngo\u1ea1i t\u1ec7<\/b>.<\/p>\n

              \"\"
              \nB\u01b0\u1edbc 2:<\/b> Ch\u1ecdn lo\u1ea1i ngo\u1ea1i t\u1ec7 v\u00e0 m\u1ed1c th\u1eddi gian \u0111\u00e1nh gi\u00e1 l\u1ea1i.<\/p>\n

              B\u01b0\u1edbc 3:<\/b> Khai b\u00e1o t\u1ef7 gi\u00e1 s\u1eed d\u1ee5ng \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i kho\u1ea3n ngo\u1ea1i t\u1ec7, c\u1ee5 th\u1ec3:<\/p>\n

                \n
              • V\u1edbi \u0111\u01a1n v\u1ecb \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo TT200:<\/b>\n
                  \n
                • Khai b\u00e1o T\u1ef7 gi\u00e1 mua<\/strong>: \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 T\u00e0i s\u1ea3n.<\/strong><\/li>\n
                • Khai b\u00e1o T\u1ef7 gi\u00e1 b\u00e1n:<\/strong> \u0111\u1ec3 \u0111\u00e1nh gi\u00e1 l\u1ea1i c\u00e1c kho\u1ea3n m\u1ee5c ti\u1ec1n t\u1ec7 c\u00f3 g\u1ed1c ngo\u1ea1i t\u1ec7 \u0111\u01b0\u1ee3c ph\u00e2n lo\u1ea1i l\u00e0 N\u1ee3 ph\u1ea3i tr\u1ea3<\/strong>.<\/li>\n<\/ul>\n

                  \"\"<\/li>\n

                • V\u1edbi \u0111\u01a1n v\u1ecb \u00e1p d\u1ee5ng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n theo TT133:<\/b>\n
                    \n
                  • T\u1ea1i m\u1ee5c Theo t\u1ef7 gi\u00e1<\/b>: khai b\u00e1o t\u1ef7 gi\u00e1 chuy\u1ec3n kho\u1ea3n trung b\u00ecnh cu\u1ed1i k\u1ef3 c\u1ee7a ng\u00e2n h\u00e0ng th\u01b0\u01a1ng m\u1ea1i n\u01a1i \u0111\u01a1n v\u1ecb th\u01b0\u1eddng xuy\u00ean c\u00f3 giao d\u1ecbch.<\/li>\n<\/ul>\n

                    \"\"<\/li>\n<\/ul>\n

                    B\u01b0\u1edbc 4:<\/b> Ch\u1ecdn t\u00e0i kho\u1ea3n x\u1eed l\u00fd l\u00e3i\/l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1.<\/p>\n

                    B\u01b0\u1edbc 5:<\/b> T\u1ea1i tab S\u1ed1 d\u01b0 ngo\u1ea1i t\u1ec7<\/b>: Hi\u1ec3n th\u1ecb danh s\u00e1ch c\u00e1c t\u00e0i kho\u1ea3n c\u00f3 s\u1ed1 d\u01b0 ngo\u1ea1i t\u1ec7 theo lo\u1ea1i ngo\u1ea1i t\u1ec7 v\u00e0 m\u1ed1c th\u1eddi gian \u0111\u00e1nh gi\u00e1 l\u1ea1i \u0111\u00e3 thi\u1ebft l\u1eadp.<\/p>\n

                      \n
                    • T\u00edch ch\u1ecdn c\u00e1c t\u00e0i kho\u1ea3n mu\u1ed1n \u0111\u00e1nh gi\u00e1 l\u1ea1i: Ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd t\u1ef1 \u0111\u1ed9ng t\u00ednh ra ch\u00eanh l\u1ec7ch \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i kho\u1ea3n ngo\u1ea1i t\u1ec7.<\/li>\n<\/ul>\n

                      \"\"
                      \nB\u01b0\u1edbc 6:<\/b> T\u1ea1i tab Ch\u1ee9ng t\u1eeb c\u00f4ng n\u1ee3 v\u00e0 thanh to\u00e1n<\/b>: Hi\u1ec3n th\u1ecb danh s\u00e1ch c\u00e1c ch\u1ee9ng t\u1eeb c\u00f4ng n\u1ee3 b\u1eb1ng ngo\u1ea1i t\u1ec7 c\u00f2n n\u1ee3 v\u00e0 ch\u1ee9ng t\u1eeb thanh to\u00e1n b\u1eb1ng ngo\u1ea1i t\u1ec7 ch\u01b0a \u0111\u01b0\u1ee3c \u0111\u1ed1i tr\u1eeb h\u1ebft.
                      \n\"\"<\/p>\n

                        \n
                      • C\u00f3 th\u1ec3 nh\u1ea5n v\u00e0o s\u1ed1 ch\u1ee9ng t\u1eeb \u0111\u1ec3 m\u1edf ch\u1ee9ng t\u1eeb g\u1ed1c l\u00ean xem ho\u1eb7c th\u1ef1c hi\u1ec7n s\u1eeda\/x\u00f3a.<\/li>\n<\/ul>\n

                        B\u01b0\u1edbc 7:<\/b> Nh\u1ea5n Th\u1ef1c hi\u1ec7n<\/b>, ch\u01b0\u01a1ng tr\u00ecnh t\u1ef1 \u0111\u1ed9ng sinh ra ch\u1ee9ng t\u1eeb X\u1eed l\u00fd ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 t\u1eeb \u0111\u00e1nh gi\u00e1 l\u1ea1i t\u00e0i kho\u1ea3n ngo\u1ea1i t\u1ec7<\/b>.<\/p>\n

                        \"\"
                        \nB\u01b0\u1edbc 8:<\/b> Ki\u1ec3m tra v\u00e0 khai b\u00e1o b\u1ed5 sung c\u00e1c th\u00f4ng tin (n\u1ebfu c\u1ea7n).<\/p>\n

                        B\u01b0\u1edbc 9:<\/b> Nh\u1ea5n C\u1ea5t<\/b>.
                        \n<\/div><\/div>\n

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

                        4. L\u01b0u \u00fd<\/b><\/h3>\n

                        <\/div>

                        \nL\u01b0u \u00fd:<\/b><\/em><\/p>\n
                          \n
                        • Ph\u1ea7n m\u1ec1m \u0111\u00e3 ng\u1ea7m \u0111\u1ecbnh TK x\u1eed l\u00fd l\u00e3i ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 l\u00e0 TK 515 v\u00e0 TK x\u1eed l\u00fd l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 l\u00e0 TK 635, k\u1ebf to\u00e1n c\u00f3 th\u1ec3 ch\u1ecdn l\u1ea1i TK x\u1eed l\u00fd l\u00e3i, l\u1ed7 ch\u00eanh l\u1ec7ch t\u1ef7 gi\u00e1 l\u00e0 TK 413 n\u1ebfu \u0111\u00e1nh gi\u00e1 l\u1ea1i ngo\u1ea1i t\u1ec7 cu\u1ed1i n\u0103m.<\/em><\/li>\n
                        • Trong tr\u01b0\u1eddng h\u1ee3p ch\u1ecdn TK x\u1eed l\u00fd ch\u00eanh l\u1ec7ch l\u00e0 TK 413 th\u00ec sau khi \u0111\u00e1nh gi\u00e1 xong t\u1ef7 gi\u00e1 \u0111\u00e1nh gi\u00e1 ngo\u1ea1i t\u1ec7, k\u1ebf to\u00e1n xem l\u1ea1i b\u1ea3ng c\u00e2n \u0111\u1ed1i t\u00e0i kho\u1ea3n n\u0103m \u0111\u1ec3 xem TK 413 c\u00f3 s\u1ed1 d\u01b0 b\u00ean N\u1ee3 hay b\u00ean C\u00f3:<\/em>\n
                            \n
                          • N\u1ebfu TK 413 c\u00f3 d\u01b0 b\u00ean N\u1ee3, th\u00ec v\u00e0o T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/b>, h\u1ea1ch to\u00e1n N\u1ee3 TK 635\/C\u00f3 TK 413.<\/em><\/li>\n
                          • N\u1ebfu TK 413 c\u00f3 d\u01b0 b\u00ean C\u00f3, th\u00ec v\u00e0o T\u1ed5ng h\u1ee3p\\Ch\u1ee9ng t\u1eeb nghi\u1ec7p v\u1ee5 kh\u00e1c<\/b>, h\u1ea1ch to\u00e1n N\u1ee3 TK 413\/C\u00f3 TK 515.<\/em><\/li>\n<\/ul>\n<\/li>\n<\/ul>\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":[2595],"ht-kb-tag":[],"class_list":["post-953","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-html_23000000"],"_links":{"self":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/953","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=953"}],"version-history":[{"count":8,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/953\/revisions"}],"predecessor-version":[{"id":53027,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb\/953\/revisions\/53027"}],"wp:attachment":[{"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/media?parent=953"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-category?post=953"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"http:\/\/helpasp.misa.vn\/accounting\/wp-json\/wp\/v2\/ht-kb-tag?post=953"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}