{"id":14112,"date":"2017-11-19T15:09:40","date_gmt":"2017-11-19T08:09:40","guid":{"rendered":"http:\/\/help.sme2021.misa.local\/?post_type=ht_kb&#038;p=14112"},"modified":"2020-12-09T13:50:18","modified_gmt":"2020-12-09T06:50:18","slug":"bo-sung-them-1-so-noi-dung-kiem-tra-ve-gia-thanh-trong-bao-cao-kiem-tra-doi-chieu-chung-tu-so-sach","status":"publish","type":"ht_kb","link":"\/2021\/kb\/bo-sung-them-1-so-noi-dung-kiem-tra-ve-gia-thanh-trong-bao-cao-kiem-tra-doi-chieu-chung-tu-so-sach\/","title":{"rendered":"B\u1ed5 sung th\u00eam 1 s\u1ed1 n\u1ed9i dung ki\u1ec3m tra v\u1ec1 Gi\u00e1 th\u00e0nh trong \u201cB\u00e1o c\u00e1o ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch\u201d"},"content":{"rendered":"<ul>\n<li><strong>Tr\u01b0\u1edbc phi\u00ean b\u1ea3n R2<\/strong>: Tr\u00ean &#8220;<a href=\"\/2021\/kb\/hdqt_gia_thanh\/\">B\u00e1o c\u00e1o ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch v\u1ec1 Gi\u00e1 th\u00e0nh<\/a>&#8221; ch\u01b0a c\u00f3 n\u1ed9i dung ki\u1ec3m tra c\u00e1c l\u1ed7i sau:\n<ul style=\"list-style-type: square;\">\n<li>T\u00ednh gi\u00e1 th\u00e0nh theo TT133, tr\u00ean phi\u1ebfu nh\u1eadp kho th\u00e0nh ph\u1ea9m ghi N\u1ee3 155 \/ C\u00f3 154 nh\u01b0ng l\u1ea1i ch\u1ecdn kho\u1ea3n m\u1ee5c chi ph\u00ed<\/li>\n<li>T\u00ednh gi\u00e1 th\u00e0nh theo TT 133, h\u1ea1ch to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t ghi N\u1ee3 TK 154 nh\u01b0ng kh\u00f4ng ch\u1ecdn kho\u1ea3n m\u1ee5c chi ph\u00ed (NVLTT, NCTT, SXC)<\/li>\n<li>C\u00e1c h\u1ee3p \u0111\u1ed3ng c\u1ea7n t\u00ednh gi\u00e1 th\u00e0nh nh\u01b0ng kh\u00e1ch h\u00e0ng qu\u00ean ch\u01b0a t\u00edch \u201cT\u00ednh gi\u00e1 th\u00e0nh\u201d khi khai b\u00e1o h\u1ee3p \u0111\u1ed3ng.<\/li>\n<\/ul>\n<\/li>\n<li><strong>T\u1eeb phi\u00ean b\u1ea3n R2 tr\u1edf \u0111i<\/strong>: Tr\u00ean &#8220;<a href=\"\/2021\/kb\/hdqt_gia_thanh\/\">B\u00e1o c\u00e1o ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch v\u1ec1 Gi\u00e1 th\u00e0nh<\/a>&#8220;, c\u00f3 c\u00e1c thay \u0111\u1ed5i sau:<\/li>\n<\/ul>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: square;\">\n<li style=\"text-align: justify;\">S\u1eeda m\u1ee5c <strong>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; ho\u1eb7c \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh gi\u00e1 th\u00e0nh trong k\u1ef3<\/strong> th\u00e0nh<strong> 9.3 <\/strong><strong>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<span style=\"color: #ff0000;\">, h\u1ea1ch to\u00e1n v\u00e0o Kho\u1ea3n m\u1ee5c chi ph\u00ed s\u1ea3n xu\u1ea5t<\/span>) ho\u1eb7c sai \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed; ho\u1eb7c \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh gi\u00e1 th\u00e0nh trong k\u1ef3<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p style=\"padding-left: 80px;\">=&gt; Trong \u0111\u00f3, b\u1ed5 sung th\u00eam v\u00e0o B\u00e1o c\u00e1o k\u1ebft qu\u1ea3 ki\u1ec3m tra c\u00e1c phi\u1ebfu nh\u1eadp kho th\u00e0nh ph\u1ea9m c\u00f3 ch\u1ecdn\u00a0<strong>Kho\u1ea3n m\u1ee5c chi ph\u00ed s\u1ea3n xu\u1ea5t<\/strong>.<\/p>\n<p style=\"padding-left: 80px;\">Xem h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd <a href=\"\/2021\/kb\/hdqt_lap_chung_tu_nhap_kho_thanh_pham_nhung_hach_toan_sai\/\">t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: square;\">\n<li>B\u1ed5 sung c\u00e1c n\u1ed9i dung ki\u1ec3m tra sau:\n<ul style=\"list-style-type: disc;\">\n<li>9.8. <span style=\"color: #1a1a1a; font-size: 12pt;\">C\u00e1c h\u1ee3p \u0111\u1ed3ng c\u00f3 ph\u00e1t sinh chi ph\u00ed nh\u01b0ng qu\u00ean kh\u00f4ng t\u00edch &#8220;T\u00ednh gi\u00e1 th\u00e0nh&#8221;. Xem h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd <a href=\"\/2021\/kb\/9-8-cac-hop-dong-co-phat-sinh-chi-phi-nhung-quen-khong-tich-tinh-gia-thanh\/\">t\u1ea1i \u0111\u00e2y<\/a>.<\/span><\/li>\n<li>9.9<span style=\"font-size: 12pt;\">. <span style=\"color: #1a1a1a;\">C\u00e1c ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t nh\u01b0ng ch\u01b0a ch\u1ecdn kho\u1ea3n m\u1ee5c chi ph\u00ed (NVLTT, NCTT, SXC). <span style=\"color: #1a1a1a; font-size: 12pt;\">Xem h\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd <a href=\"\/2021\/kb\/9-9-cac-chung-tu-hach-toan-chi-phi-san-xuat-nhung-chua-chon-khoan-muc-chi-phi-nvltt-nctt-sxc\/\">t\u1ea1i \u0111\u00e2y<\/a>.<\/span><\/span><\/span><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Tr\u01b0\u1edbc phi\u00ean b\u1ea3n R2: Tr\u00ean &#8220;B\u00e1o c\u00e1o ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch v\u1ec1 Gi\u00e1 th\u00e0nh&#8221; ch\u01b0a c\u00f3 n\u1ed9i dung ki\u1ec3m tra c\u00e1c l\u1ed7i sau: T\u00ednh gi\u00e1 th\u00e0nh theo TT133, tr\u00ean phi\u1ebfu nh\u1eadp kho th\u00e0nh ph\u1ea9m ghi N\u1ee3 155 \/ C\u00f3 154 nh\u01b0ng l\u1ea1i ch\u1ecdn kho\u1ea3n m\u1ee5c chi&#8230;<\/p>\n","protected":false},"author":123,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2570],"ht-kb-tag":[],"class_list":["post-14112","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-r2"],"_links":{"self":[{"href":"\/2021\/wp-json\/wp\/v2\/ht-kb\/14112","targetHints":{"allow":["GET"]}}],"collection":[{"href":"\/2021\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"\/2021\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"\/2021\/wp-json\/wp\/v2\/users\/123"}],"replies":[{"embeddable":true,"href":"\/2021\/wp-json\/wp\/v2\/comments?post=14112"}],"version-history":[{"count":5,"href":"\/2021\/wp-json\/wp\/v2\/ht-kb\/14112\/revisions"}],"predecessor-version":[{"id":14120,"href":"\/2021\/wp-json\/wp\/v2\/ht-kb\/14112\/revisions\/14120"}],"wp:attachment":[{"href":"\/2021\/wp-json\/wp\/v2\/media?parent=14112"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/2021\/wp-json\/wp\/v2\/ht-kb-category?post=14112"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/2021\/wp-json\/wp\/v2\/ht-kb-tag?post=14112"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}