{"id":17875,"date":"2021-01-28T17:21:59","date_gmt":"2021-01-28T10:21:59","guid":{"rendered":"http:\/\/helpsme2021.misa.vn\/?post_type=ht_kb&#038;p=17875"},"modified":"2021-01-28T17:21:59","modified_gmt":"2021-01-28T10:21:59","slug":"cach-hien-thi-so-lieu-o-phan-phan-bo-chung-khi-thuc-hien-tinh-gia-thanh","status":"publish","type":"ht_kb","link":"\/2021\/kb\/cach-hien-thi-so-lieu-o-phan-phan-bo-chung-khi-thuc-hien-tinh-gia-thanh\/","title":{"rendered":"C\u00e1ch hi\u1ec3n th\u1ecb s\u1ed1 li\u1ec7u \u1edf ph\u1ea7n ph\u00e2n b\u1ed5 chung khi th\u1ef1c hi\u1ec7n t\u00ednh gi\u00e1 th\u00e0nh"},"content":{"rendered":"<h3><strong>Th\u00f4ng t\u01b0 133<\/strong><\/h3>\n<p>S\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c hi\u1ec3n th\u1ecb trong m\u1ee5c ph\u00e2n b\u1ed5 chung = L\u0169y k\u1ebf N\u1ee3 TK 154 &#8211; L\u0169y k\u1ebf c\u00f3 TK 154 (c\u00f3 ch\u1ecdn Kho\u1ea3n m\u1ee5c chi ph\u00ed, kh\u00f4ng ch\u1ecdn \u0110\u1ed1i t\u01b0\u1ee3ng THCP, c\u00f4ng tr\u00ecnh, \u0111\u01a1n h\u00e0ng, h\u1ee3p \u0111\u1ed3ng) &#8211; S\u1ed1 chi ph\u00ed chung \u0111\u00e3 ph\u00e2n b\u1ed5 l\u0169y k\u1ebf<\/p>\n<p>Ph\u1ea7n m\u1ec1m ph\u00e2n b\u1ed5 chung theo c\u00e1c ti\u00eau th\u1ef1c ph\u00e2n b\u1ed5 sau:<\/p>\n<ul>\n<li>Nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp<\/li>\n<li>Nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<\/li>\n<li>Chi ph\u00ed tr\u1ef1c ti\u1ebfp (NVLTT, NCTT)<\/li>\n<li>\u0110\u1ecbnh m\u1ee9c (Ch\u1ec9 \u00e1p d\u1ee5ng cho ph\u01b0\u01a1ng ph\u00e1p s\u1ea3n xu\u1ea5t li\u00ean t\u1ee5c gi\u1ea3n \u0111\u01a1n, s\u1ea3n xu\u1ea5t li\u00ean t\u1ee5c h\u1ec7 s\u1ed1 t\u1ef7 l\u1ec7)<\/li>\n<li>Doanh thu (Ch\u1ec9 \u00e1p d\u1ee5ng cho ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh theo c\u00f4ng tr\u00ecnh, \u0111\u01a1n h\u00e0ng, h\u1ee3p \u0111\u1ed3ng)<\/li>\n<\/ul>\n<p><strong>C\u00e1ch t\u00ednh ph\u00e2n b\u1ed5 theo t\u1eebng ti\u00eau th\u1ee9c:<\/strong><\/p>\n<p><strong>1. Nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp<\/strong><\/p>\n<p>Chi ph\u00ed ph\u00e2n b\u1ed5 c\u1ee7a TPA= (Chi ph\u00ed NVLTT c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng A\/T\u1ed5ng chi ph\u00ed NVLTT)* Chi ph\u00ed chung c\u1ea7n ph\u00e2n b\u1ed5<\/p>\n<p>V\u00ed d\u1ee5: K\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh T1\/2020<\/p>\n<p>Chi ph\u00ed NVLTT c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng TPA, s\u1ed1 ti\u1ec1n l\u00e0: 4.050.486<\/p>\n<p>T\u1ed5ng chi ph\u00ed NVLTT c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u00e1t sinh trong k\u1ef3 l\u00e0: 57.871.134<\/p>\n<p>Chi ph\u00ed chung NCTT c\u1ea7n ph\u00e2n b\u1ed5 trong k\u1ef3 l\u00e0 150.000.000<\/p>\n<p>=&gt; Chi ph\u00ed chung ph\u00e2n b\u1ed5 NCTT cho \u0111\u1ed1i t\u01b0\u1ee3ng TPA = (4.050.486\/57.871.134)*150.000.000 = 10.498.721<\/p>\n<p><img class=\"alignnone wp-image-17876 size-full\" src=\/2021\/wp-content\/uploads\/2021\/01\/chtggiathanh5-1.png\" alt=\"\" width=\"800\" height=\"600\" \/><\/p>\n<p><img class=\"alignnone wp-image-17877 size-full\" src=\/2021\/wp-content\/uploads\/2021\/01\/chtggiathanh5-2.png\" alt=\"\" width=\"800\" height=\"621\" \/><\/p>\n<p><strong>2. Nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<\/strong><\/p>\n<p>Chi ph\u00ed ph\u00e2n b\u1ed5 c\u1ee7a TPA= (Chi ph\u00ed NCTT c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng A\/T\u1ed5ng chi ph\u00ed NCTT)* Chi ph\u00ed chung c\u1ea7n ph\u00e2n b\u1ed5<\/p>\n<p>V\u00ed d\u1ee5: K\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh T2\/2020<\/p>\n<p>Chi ph\u00ed NCTT c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng TPA, s\u1ed1 ti\u1ec1n l\u00e0: 3.000.000<\/p>\n<p>T\u1ed5ng chi ph\u00ed NCTT c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u00e1t sinh trong k\u1ef3 l\u00e0: 36.000.000<\/p>\n<p>Chi ph\u00ed chung SXC c\u1ea7n ph\u00e2n b\u1ed5 trong k\u1ef3 l\u00e0 40.000.000<\/p>\n<p>=&gt; Chi ph\u00ed chung ph\u00e2n b\u1ed5 NCTT cho \u0111\u1ed1i t\u01b0\u1ee3ng TPA = (3.000.000\/36.000.000)*40.000.000 = 3.333.333<\/p>\n<p><img class=\"alignnone wp-image-17878 size-full\" src=\/2021\/wp-content\/uploads\/2021\/01\/chtggiathanh5-3.png\" alt=\"\" width=\"800\" height=\"601\" \/><\/p>\n<p><img class=\"alignnone wp-image-17879 size-full\" src=\/2021\/wp-content\/uploads\/2021\/01\/chtggiathanh5-4.png\" alt=\"\" width=\"800\" height=\"622\" \/><\/p>\n<p><strong>3. Chi ph\u00ed tr\u1ef1c ti\u1ebfp (NVLTT, NCTT)<\/strong><\/p>\n<p>Chi ph\u00ed ph\u00e2n b\u1ed5 c\u1ee7a TPA=( (Chi ph\u00ed NVLTT+NCTT) c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng A\/T\u1ed5ng chi ph\u00ed (NVLTT+ NCTT))* Chi ph\u00ed chung c\u1ea7n ph\u00e2n b\u1ed5<\/p>\n<p>V\u00ed d\u1ee5: K\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh T2\/2020<\/p>\n<p>Chi ph\u00ed NVLTT + NCTT c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng TPA, s\u1ed1 ti\u1ec1n l\u00e0: 11.729.366<\/p>\n<p>T\u1ed5ng chi ph\u00ed NVLTT + NCTT c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u00e1t sinh trong k\u1ef3 l\u00e0: 241.385.425<\/p>\n<p>Chi ph\u00ed chung SXC c\u1ea7n ph\u00e2n b\u1ed5 trong k\u1ef3 l\u00e0 40.000.000<\/p>\n<p>=&gt; Chi ph\u00ed chung ph\u00e2n b\u1ed5 NCTT cho \u0111\u1ed1i t\u01b0\u1ee3ng TPA = (11.729.366\/241.385.425)*40.000.000 = 1.943.674<\/p>\n<p><img class=\"alignnone size-medium wp-image-17882\" src=\/2021\/wp-content\/uploads\/2021\/01\/chtggiathanh5-7-1-700x515.png\" alt=\"\" width=\"700\" height=\"515\" \/><\/p>\n<p><img class=\"alignnone wp-image-17881 size-full\" src=\/2021\/wp-content\/uploads\/2021\/01\/chtggiathanh5-6.png\" alt=\"\" width=\"800\" height=\"621\" \/><\/p>\n<p>4. \u0110\u1ecbnh m\u1ee9c (Ch\u1ec9 \u00e1p d\u1ee5ng cho ph\u01b0\u01a1ng ph\u00e1p s\u1ea3n xu\u1ea5t li\u00ean t\u1ee5c gi\u1ea3n \u0111\u01a1n, s\u1ea3n xu\u1ea5t li\u00ean t\u1ee5c h\u1ec7 s\u1ed1 t\u1ef7 l\u1ec7).<\/p>\n<p>\u0110\u1ec3 \u00e1p d\u1ee5ng ti\u00eau th\u1ee9c n\u00e0y c\u1ea7n khai b\u00e1o \u0111\u1ecbnh m\u1ee5c trong<strong> Nghi\u1ec7p v\u1ee5\/ Gi\u00e1 th\u00e0nh\/ S\u1ea3n xu\u1ea5t li\u00ean t\u1ee5c gi\u1ea3n \u0111\u01a1n (ho\u1eb7c s\u1ea3n xu\u1ea5t li\u00ean t\u1ee5c h\u1ec7 s\u1ed1 t\u1ef7 l\u1ec7)<\/strong>\/ <strong>Khai b\u00e1o \u0111\u1ecbnh m\u1ee9c ph\u00e2n b\u1ed5 chi ph\u00ed theo \u0111\u1ed1i t\u01b0\u1ee3ng THCP<\/strong><\/p>\n<p><img class=\"alignnone size-medium wp-image-17883\" src=\/2021\/wp-content\/uploads\/2021\/01\/chtggiathanh5-8-700x524.png\" alt=\"\" width=\"700\" height=\"524\" \/><\/p>\n<p>Chi ph\u00ed ph\u00e2n b\u1ed5 c\u1ee7a TPA=( Chi ph\u00ed c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng A\/T\u1ed5ng chi ph\u00ed c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng THCP trong k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh )* Chi ph\u00ed chung c\u1ea7n ph\u00e2n b\u1ed5<\/p>\n<p><strong>V\u00ed d\u1ee5:<\/strong><\/p>\n<p>Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp TPA l\u00e0 30.000<\/p>\n<p>T\u1ed5ng chi ph\u00ed NCTT l\u00e0 215.000<\/p>\n<p>Chi ph\u00ed chung SXC c\u1ea7n ph\u00e2n b\u1ed5 trong k\u1ef3 l\u00e0 150.000.000<\/p>\n<p>=&gt; Chi ph\u00ed chung ph\u00e2n b\u1ed5 NCTT cho \u0111\u1ed1i t\u01b0\u1ee3ng TPA = (30.000\/215.000)*150.000.000 = 20.930.233<\/p>\n<p><img class=\"alignnone wp-image-17884 size-full\" src=\/2021\/wp-content\/uploads\/2021\/01\/chtggiathanh5-5.png\" alt=\"\" width=\"800\" height=\"621\" \/><\/p>\n<p><strong>5. Doanh thu (Ch\u1ec9 \u00e1p d\u1ee5ng cho ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh theo c\u00f4ng tr\u00ecnh, \u0111\u01a1n h\u00e0ng, h\u1ee3p \u0111\u1ed3ng)<\/strong><\/p>\n<p>Chi ph\u00ed chung c\u1ee7a C\u00f4ng tr\u00ecnh, \u0111\u01a1n h\u00e0ng, h\u1ee3p \u0111\u1ed3ng A = (Doanh thu c\u1ee7a C\u00f4ng tr\u00ecnh, \u0111\u01a1n h\u00e0ng, h\u1ee3p \u0111\u1ed3ng A\/ T\u1ed5ng doanh thu c\u1ee7a c\u00e1c C\u00f4ng tr\u00ecnh, \u0111\u01a1n h\u00e0ng, h\u1ee3p \u0111\u1ed3ng ph\u00e1t sinh trong k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh) * Chi ph\u00ed chung c\u1ea7n ph\u00e2n b\u1ed5<\/p>\n<h3><strong>Th\u00f4ng t\u01b0 200<\/strong><\/h3>\n<p>\u0110\u1ed1i v\u1edbi t\u00ednh gi\u00e1 th\u00e0nh theo s\u1ea3n xu\u1ea5t, \u0111\u01a1n h\u00e0ng v\u00e0 h\u1ee3p \u0111\u1ed3ng: Ph\u00e1t sinh N\u1ee3 TK 621, 622, 627 &#8211; Ph\u00e1t sinh C\u00f3 TK 621, 622, 627 kh\u00f4ng ch\u1ecdn \u0110\u1ed1i t\u01b0\u1ee3ng TPCP, C\u00f4ng tr\u00ecnh, \u0111\u01a1n h\u00e0ng, h\u1ee3p \u0111\u1ed3ng.<\/p>\n<p>\u0110\u1ed1i v\u1edbi t\u00ednh gi\u00e1 th\u00e0nh theo c\u00f4ng tr\u00ecnh Ph\u00e1t sinh N\u1ee3 tk 621, 622, 623, 627 &#8211; Ph\u00e1t sinh C\u00f3 TK 621, 622, 623, 627 kh\u00f4ng ch\u1ecdn \u0110\u1ed1i t\u01b0\u1ee3ng TPCP, C\u00f4ng tr\u00ecnh, \u0111\u01a1n h\u00e0ng, h\u1ee3p \u0111\u1ed3ng.<\/p>\n<p>Ph\u1ea7n m\u1ec1m ph\u00e2n b\u1ed5 chung theo c\u00e1c ti\u00eau th\u1ef1c ph\u00e2n b\u1ed5 sau:<\/p>\n<ul>\n<li>Nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp<\/li>\n<li>Nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<\/li>\n<li>Chi ph\u00ed tr\u1ef1c ti\u1ebfp (NVLTT, NCTT)<\/li>\n<li>\u0110\u1ecbnh m\u1ee9c (Ch\u1ec9 \u00e1p d\u1ee5ng cho ph\u01b0\u01a1ng ph\u00e1p s\u1ea3n xu\u1ea5t li\u00ean t\u1ee5c gi\u1ea3n \u0111\u01a1n, s\u1ea3n xu\u1ea5t li\u00ean t\u1ee5c h\u1ec7 s\u1ed1 t\u1ef7 l\u1ec7)<\/li>\n<li>Doanh thu (Ch\u1ec9 \u00e1p d\u1ee5ng cho ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh theo c\u00f4ng tr\u00ecnh, \u0111\u01a1n h\u00e0ng, h\u1ee3p \u0111\u1ed3ng)<\/li>\n<\/ul>\n<p><strong>C\u00e1ch t\u00ednh ph\u00e2n b\u1ed5 theo t\u1eebng ti\u00eau th\u1ee9c:<\/strong><\/p>\n<ol>\n<li><strong>Nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp<\/strong><\/li>\n<\/ol>\n<p>Chi ph\u00ed ph\u00e2n b\u1ed5 c\u1ee7a TPA= (Chi ph\u00ed NVLTT c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng A\/T\u1ed5ng chi ph\u00ed NVLTT)* Chi ph\u00ed chung c\u1ea7n ph\u00e2n b\u1ed5<\/p>\n<p>V\u00ed d\u1ee5: K\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh T1\/2020<\/p>\n<p>Chi ph\u00ed NVLTT c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng TPA, s\u1ed1 ti\u1ec1n l\u00e0: 4.050.486<\/p>\n<p>T\u1ed5ng chi ph\u00ed NVLTT c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u00e1t sinh trong k\u1ef3 l\u00e0: 60.190.365<\/p>\n<p>Chi ph\u00ed chung NCTT c\u1ea7n ph\u00e2n b\u1ed5 trong k\u1ef3 l\u00e0 150.000.000<\/p>\n<p>=&gt; Chi ph\u00ed chung ph\u00e2n b\u1ed5 NCTT cho \u0111\u1ed1i t\u01b0\u1ee3ng TPA = (4.050.486\/60.190.365)*150.000.000 = 10.094.189<\/p>\n<p><img class=\"alignnone wp-image-17885 size-full\" src=\/2021\/wp-content\/uploads\/2021\/01\/chtggiathanh6-2.png\" alt=\"\" width=\"800\" height=\"601\" \/><\/p>\n<p><img class=\"alignnone wp-image-17886 size-full\" src=\/2021\/wp-content\/uploads\/2021\/01\/chtggiathanh6-1.png\" alt=\"\" width=\"800\" height=\"623\" \/><\/p>\n<p><strong>2. Nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<\/strong><\/p>\n<p>Chi ph\u00ed ph\u00e2n b\u1ed5 c\u1ee7a TPA= (Chi ph\u00ed NCTT c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng A\/T\u1ed5ng chi ph\u00ed NCTT)*Chi ph\u00ed chung c\u1ea7n ph\u00e2n b\u1ed5<\/p>\n<p>V\u00ed d\u1ee5: K\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh T1\/2020<\/p>\n<p>Chi ph\u00ed nh\u00e2n c\u00f4ng c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng TPA, s\u1ed1 ti\u1ec1n l\u00e0: 15.000.000<\/p>\n<p>T\u1ed5ng chi ph\u00ed nh\u00e2n c\u00f4ng c\u1ee7a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng ph\u00e1t sinh trong k\u1ef3 l\u00e0: 52.000.000<\/p>\n<p>Chi ph\u00ed s\u1ea3n xu\u1ea5t chung c\u1ea7n ph\u00e2n b\u1ed5 trong k\u1ef3 l\u00e0 4.583.333<\/p>\n<p>=&gt; Chi ph\u00ed chung ph\u00e2n b\u1ed5 NCTT cho \u0111\u1ed1i t\u01b0\u1ee3ng TPA = (15.000.000\/52.000.000)*4.583.333 = 308.434<\/p>\n<p><img class=\"alignnone wp-image-17887 size-full\" src=\/2021\/wp-content\/uploads\/2021\/01\/chtggiathanh6-3.png\" alt=\"\" width=\"800\" height=\"600\" \/><\/p>\n<p><img class=\"alignnone wp-image-17888 size-full\" src=\/2021\/wp-content\/uploads\/2021\/01\/chtggiathanh6-4.png\" alt=\"\" width=\"800\" height=\"625\" \/><\/p>\n<p><strong>3. Chi ph\u00ed tr\u1ef1c ti\u1ebfp (NVLTT, NCTT)<\/strong><\/p>\n<p>T\u01b0\u01a1ng t\u1ef1 nh\u01b0 ti\u00eau th\u1ee9c Nguy\u00ean v\u1eadt li\u1ec7u tr\u1ef1c ti\u1ebfp v\u00e0 nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp<\/p>\n<p>Chi ph\u00ed ph\u00e2n b\u1ed5 c\u1ee7a TPA=( (Chi ph\u00ed NVLTT+NCTT) c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng A\/T\u1ed5ng chi ph\u00ed (NVLTT+ NCTT))* Chi ph\u00ed chung c\u1ea7n ph\u00e2n b\u1ed5<\/p>\n<p><strong>4. \u0110\u1ecbnh m\u1ee9c (Ch\u1ec9 \u00e1p d\u1ee5ng cho ph\u01b0\u01a1ng ph\u00e1p s\u1ea3n xu\u1ea5t li\u00ean t\u1ee5c gi\u1ea3n \u0111\u01a1n, s\u1ea3n xu\u1ea5t li\u00ean t\u1ee5c h\u1ec7 s\u1ed1 t\u1ef7 l\u1ec7).<\/strong><\/p>\n<p>Khi ch\u1ecdn ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 theo \u0110\u1ecbnh m\u1ee9c, b\u1ea1n thi\u1ebft l\u1eadp \u0111\u1ecbnh m\u1ee9c b\u1eb1ng c\u00e1ch sau khi ch\u1ecdn ti\u00eau th\u1ee9c <strong>\u0110\u1ecbnh m\u1ee9c\/ <\/strong>Nh\u1ea5n <strong>ph\u00e2n b\u1ed5\/ <\/strong>ch\u1ecdn<strong> \u0110\u1ecbnh m\u1ee9c<\/strong> ph\u00e2n b\u1ed5 \u0111\u1ec3 nh\u1eadp li\u1ec7u ho\u1eb7c v\u00e0o <strong>Nghi\u1ec7p v\u1ee5\/ Gi\u00e1 th\u00e0nh\/ S\u1ea3n xu\u1ea5t li\u00ean t\u1ee5c gi\u1ea3n \u0111\u01a1n (ho\u1eb7c s\u1ea3n xu\u1ea5t li\u00ean t\u1ee5c h\u1ec7 s\u1ed1 t\u1ef7 l\u1ec7)<\/strong>\/ <strong>Khai b\u00e1o \u0111\u1ecbnh m\u1ee9c ph\u00e2n b\u1ed5 chi ph\u00ed theo \u0111\u1ed1i t\u01b0\u1ee3ng THCP<\/strong><\/p>\n<p><img class=\"alignnone wp-image-17889 size-full\" src=\/2021\/wp-content\/uploads\/2021\/01\/chtggiathanh6-5.png\" alt=\"\" width=\"800\" height=\"621\" \/><\/p>\n<p><img class=\"alignnone wp-image-17890 size-full\" src=\/2021\/wp-content\/uploads\/2021\/01\/chtggiathanh6-6.png\" alt=\"\" width=\"800\" height=\"602\" \/><\/p>\n<p>Chi ph\u00ed ph\u00e2n b\u1ed5 c\u1ee7a TPA=( Chi ph\u00ed c\u1ee7a \u0111\u1ed1i t\u01b0\u1ee3ng A\/T\u1ed5ng chi ph\u00ed c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng THCP trong k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh )* Chi ph\u00ed chung c\u1ea7n ph\u00e2n b\u1ed5<\/p>\n<p><strong>V\u00ed d\u1ee5:<\/strong><\/p>\n<p>Chi ph\u00ed nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp TPA l\u00e0 30.000<\/p>\n<p>T\u1ed5ng chi ph\u00ed NCTT l\u00e0 215.000<\/p>\n<p>Chi ph\u00ed chung SXC c\u1ea7n ph\u00e2n b\u1ed5 trong k\u1ef3 l\u00e0 150.000.000<\/p>\n<p>=&gt; Chi ph\u00ed chung ph\u00e2n b\u1ed5 NCTT cho \u0111\u1ed1i t\u01b0\u1ee3ng TPA = (30.000\/215.000)*150.000.000 = 20.930.233<\/p>\n<p><img class=\"alignnone size-medium wp-image-17891\" src=\/2021\/wp-content\/uploads\/2021\/01\/chtggiathanh6-7-700x542.png\" alt=\"\" width=\"700\" height=\"542\" \/><\/p>\n<p><strong>5. Doanh thu (Ch\u1ec9 \u00e1p d\u1ee5ng cho ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh theo c\u00f4ng tr\u00ecnh, \u0111\u01a1n h\u00e0ng, h\u1ee3p \u0111\u1ed3ng)<\/strong><\/p>\n<p>Chi ph\u00ed chung c\u1ee7a C\u00f4ng tr\u00ecnh, \u0111\u01a1n h\u00e0ng, h\u1ee3p \u0111\u1ed3ng A = (Doanh thu c\u1ee7a C\u00f4ng tr\u00ecnh, \u0111\u01a1n h\u00e0ng, h\u1ee3p \u0111\u1ed3ng A\/ T\u1ed5ng doanh thu c\u1ee7a c\u00e1c C\u00f4ng tr\u00ecnh, \u0111\u01a1n h\u00e0ng, h\u1ee3p \u0111\u1ed3ng ph\u00e1t sinh trong k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh) * Chi ph\u00ed chung c\u1ea7n ph\u00e2n b\u1ed5<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Th\u00f4ng t\u01b0 133 S\u1ed1 ti\u1ec1n \u0111\u01b0\u1ee3c hi\u1ec3n th\u1ecb trong m\u1ee5c ph\u00e2n b\u1ed5 chung = L\u0169y k\u1ebf N\u1ee3 TK 154 &#8211; L\u0169y k\u1ebf c\u00f3 TK 154 (c\u00f3 ch\u1ecdn Kho\u1ea3n m\u1ee5c chi ph\u00ed, kh\u00f4ng ch\u1ecdn \u0110\u1ed1i t\u01b0\u1ee3ng THCP, c\u00f4ng tr\u00ecnh, \u0111\u01a1n h\u00e0ng, h\u1ee3p \u0111\u1ed3ng) &#8211; S\u1ed1 chi ph\u00ed chung \u0111\u00e3 ph\u00e2n b\u1ed5&#8230;<\/p>\n","protected":false},"author":108,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2623,2568,2637],"ht-kb-tag":[],"class_list":["post-17875","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-cau-hoi-thuong-gap-theo-nghiep-vu","ht_kb_category-cau-hoi-thuong-gap","ht_kb_category-gia-thanh-cau-hoi-thuong-gap-theo-nghiep-vu"],"_links":{"self":[{"href":"\/2021\/wp-json\/wp\/v2\/ht-kb\/17875","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\/108"}],"replies":[{"embeddable":true,"href":"\/2021\/wp-json\/wp\/v2\/comments?post=17875"}],"version-history":[{"count":1,"href":"\/2021\/wp-json\/wp\/v2\/ht-kb\/17875\/revisions"}],"predecessor-version":[{"id":17892,"href":"\/2021\/wp-json\/wp\/v2\/ht-kb\/17875\/revisions\/17892"}],"wp:attachment":[{"href":"\/2021\/wp-json\/wp\/v2\/media?parent=17875"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/2021\/wp-json\/wp\/v2\/ht-kb-category?post=17875"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/2021\/wp-json\/wp\/v2\/ht-kb-tag?post=17875"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}