{"id":2319,"date":"2017-12-25T18:01:15","date_gmt":"2017-12-25T11:01:15","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&p=2319"},"modified":"2020-12-03T11:10:09","modified_gmt":"2020-12-03T04:10:09","slug":"9_7_cac_sai_lech_khac_","status":"publish","type":"ht_kb","link":"\/2021\/kb\/9_7_cac_sai_lech_khac_\/","title":{"rendered":"9.8. C\u00e1c tr\u01b0\u1eddng h\u1ee3p kh\u00e1c g\u00e2y sai l\u1ec7ch v\u1ec1 nghi\u1ec7p v\u1ee5 gi\u00e1 th\u00e0nh"},"content":{"rendered":"

M\u1ed9t s\u1ed1 t\u00ecnh hu\u1ed1ng g\u00e2y ra sai l\u1ec7ch v\u1ec1 nghi\u1ec7p v\u1ee5 Gi\u00e1 th\u00e0nh nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean b\u00e1o c\u00e1o Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch bao g\u1ed3m:<\/span><\/em><\/span><\/p>\n\n\n\n\n\n\n\n\n
\n

TT<\/span><\/strong><\/span><\/p>\n<\/td>\n

\n

T\u00ecnh tr\u1ea1ng<\/span><\/strong><\/span><\/p>\n<\/td>\n

\n

C\u00e1c nguy\u00ean nh\u00e2n x\u1ea3y ra<\/span><\/strong><\/span><\/p>\n<\/td>\n

\n

H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd<\/span><\/strong><\/span><\/p>\n<\/td>\n<\/tr>\n

1<\/span><\/td>\nS\u1ed5 c\u00e1i TK 621, 622, 627 v\u1eabn c\u00f2n s\u1ed1 d\u01b0 khi \u0111\u00e3 t\u00ednh gi\u00e1 th\u00e0nh xong<\/strong><\/span><\/td>\nDo sau khi t\u00ednh gi\u00e1 th\u00e0nh xong, K\u1ebf to\u00e1n s\u1eeda l\u1ea1i ch\u1ee9ng t\u1eeb ph\u00e1t sinh chi ph\u00ed li\u00ean quan \u0111\u1ebfn TK 621, 622, 627 ho\u1eb7c do m\u1edbi t\u00ednh l\u1ea1i gi\u00e1 xu\u1ea5t kho<\/span><\/td>\n1. X\u00f3a ch\u1ee9ng t\u1eeb k\u1ebft chuy\u1ec3n chi ph\u00ed (t\u1eeb TK 621, 622, 627 sang TK 154)<\/span>
\n2. T\u00ednh l\u1ea1i gi\u00e1 th\u00e0nh v\u00e0 k\u1ebft chuy\u1ec3n l\u1ea1i chi ph\u00ed<\/span><\/td>\n<\/tr>\n
 <\/p>\n

2<\/span><\/p>\n<\/td>\n

 <\/p>\n

T\u1ed5ng gi\u00e1 tr\u1ecb d\u1edf dang cu\u1ed1i k\u1ef3 trong k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh nh\u1ecf h\u01a1n s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 tr\u00ean s\u1ed5 C\u00e1i TK 154<\/span><\/strong><\/span><\/p>\n<\/td>\n

\n

DN h\u1ea1ch to\u00e1n theo th\u00f4ng t\u01b0 133\/2016\/TT-BTC, h\u1ea1ch to\u00e1n chi ph\u00ed chung v\u00e0o TK 154 nh\u01b0ng ch\u01b0a ph\u00e2n b\u1ed5 h\u1ebft trong k\u1ef3, s\u1ed1 ch\u01b0a ph\u00e2n b\u1ed5 s\u1ebd n\u1eb1m trong s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 tr\u00ean s\u1ed5 C\u00e1i TK 154, nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c t\u1eadp h\u1ee3p v\u00e0o chi ph\u00ed trong k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh, n\u00ean s\u1ebd kh\u00f4ng c\u00f3 trong chi ph\u00ed d\u1edf dang cu\u1ed1i k\u1ef3 \u1edf k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh
\n<\/span><\/p>\n<\/td>\n

\n

Ph\u00e2n b\u1ed5 h\u1ebft chi ph\u00ed chung trong k\u1ef3 v\u00e0 t\u00ednh l\u1ea1i gi\u00e1 th\u00e0nh. (ph\u1ea7n chi ph\u00ed chung kh\u00f4ng mu\u1ed1n ph\u00e2n b\u1ed5 v\u00e0o gi\u00e1 th\u00e0nh trong k\u1ef3 n\u00e0y th\u00ec s\u1ebd \u0111\u01b0a v\u00e0o d\u1edf dang cu\u1ed1i k\u1ef3)<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

3<\/span><\/p>\n<\/td>\n

\n

S\u1ed5 c\u00e1i TK 154 v\u1eabn c\u00f2n s\u1ed1 d\u01b0 cu\u1ed1i k\u1ef3 trong khi k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh th\u00ec kh\u00f4ng c\u00f2n gi\u00e1 tr\u1ecb d\u1edf dang cu\u1ed1i k\u1ef3<\/span><\/strong><\/span><\/p>\n<\/td>\n

\n

D\u1eef li\u1ec7u \u0111\u01b0\u1ee3c t\u1ea1o nhi\u1ec1u ti\u1ebft kho\u1ea3n c\u1ee7a TK 154 (V\u00ed d\u1ee5: 154.1, 154.2, 154.3….), khi k\u1ebft chuy\u1ec3n chi ph\u00ed v\u00e0 t\u00ednh gi\u00e1 th\u00e0nh ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd m\u1eb7c \u0111\u1ecbnh k\u1ebft chuy\u1ec3n v\u00e0o t\u00e0i kho\u1ea3n \u0111\u1ea7u ti\u00ean (TK 154.1). V\u00ec v\u1eady n\u1ebfu xem s\u1ed1 d\u1edf dang cu\u1ed1i k\u1ef3 tr\u00ean k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh th\u00ec kh\u00f4ng c\u00f2n, nh\u01b0ng xem s\u1ed5 c\u00e1i c\u1ee7a c\u00e1c ti\u1ebft kho\u1ea3n 154.1, 154.2, 154.3…c\u00f3 th\u1ec3 b\u1ecb \u00e2m, d\u01b0\u01a1ng kh\u00f4ng \u0111\u00fang<\/span><\/p>\n<\/td>\n

\n

– N\u1ebfu h\u1ea1ch to\u00e1n theo th\u00f4ng t\u01b0 133\/2016\/TT-BTC th\u00ec kh\u00f4ng n\u00ean t\u1ea1o ti\u1ebft kho\u1ea3n c\u1ee7a TK 154, v\u00ec t\u1ea1o th\u00eam ti\u1ebft kho\u1ea3n nh\u01b0 v\u1eady c\u00f3 th\u1ec3 d\u1eabn \u0111\u1ebfn nh\u1eefng sai s\u00f3t do ch\u01b0\u01a1ng tr\u00ecnh \u0111\u00e3 ng\u1ea7m \u0111\u1ecbnh t\u00ednh gi\u00e1 th\u00e0nh theo TK 154 m\u1eb7c \u0111\u1ecbnh ban \u0111\u1ea7u. <\/span><\/p>\n

– N\u1ebfu doanh nghi\u1ec7p v\u1eabn mu\u1ed1n t\u1ea1o ti\u1ebft kho\u1ea3n c\u1ee7a TK 154 th\u00ec khi k\u1ebft chuy\u1ec3n chi ph\u00ed, nh\u1eadp kho th\u00e0nh ph\u1ea9m ph\u1ea3i t\u1ef1 s\u1eeda l\u1ea1i v\u1ec1 ti\u1ebft kho\u1ea3n t\u01b0\u01a1ng \u1ee9ng, ph\u00f9 h\u1ee3p (v\u00ec ch\u01b0\u01a1ng tr\u00ecnh \u0111ang ch\u1ec9 m\u1eb7c \u0111\u1ecbnh h\u1ea1ch to\u00e1n v\u00e0o ti\u1ebft kho\u1ea3n \u0111\u1ea7u ti\u00ean c\u1ee7a TK 154.<\/span><\/p>\n<\/td>\n<\/tr>\n

\n

4<\/span><\/p>\n<\/td>\n

\n

Kh\u00f4ng c\u00f3 gi\u00e1 tr\u1ecb c\u1ee7a TK 154 m\u1eb7c d\u00f9 trong k\u1ef3 \u0111\u00e3 t\u1eadp h\u1ee3p chi ph\u00ed v\u00e0o TK 154 <\/span><\/strong><\/span><\/p>\n<\/td>\n

\n

Do c\u00e1c b\u00fat to\u00e1n h\u1ea1ch to\u00e1n v\u00e0o TK 154 nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c ch\u1ecdn kho\u1ea3n m\u1ee5c chi ph\u00ed, m\u00e0 vi\u1ec7c t\u00ednh gi\u00e1 th\u00e0nh l\u1ea1i \u0111\u01b0\u1ee3c t\u00ednh chi ti\u1ebft theo t\u1eebng kho\u1ea3n m\u1ee5c chi ph\u00ed. V\u00ec v\u1eady kh\u00f4ng t\u1eadp h\u1ee3p \u0111\u01b0\u1ee3c chi ph\u00ed \u0111\u1ec3 t\u00ednh gi\u00e1 th\u00e0nh.<\/span><\/p>\n<\/td>\n

\n

S\u1eeda l\u1ea1i c\u00e1c ch\u1ee9ng t\u1eeb ph\u00e1t sinh TK154, ch\u1ecdn kho\u1ea3n m\u1ee5c chi ph\u00ed v\u00e0 th\u1ef1c hi\u1ec7n t\u00ednh l\u1ea1i gi\u00e1 th\u00e0nh<\/span><\/p>\n<\/td>\n<\/tr>\n

5<\/span><\/td>\nKhi ph\u00e2n b\u1ed5 chi ph\u00ed chung, c\u00f3 nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng THCP trong k\u1ef3 c\u00f3 s\u1ed1 ti\u1ec1n ph\u00e2n b\u1ed5 b\u1eb1ng 0<\/strong><\/span><\/td>\nKhi ph\u00e2n b\u1ed5 chi ph\u00ed chung c\u00f3 c\u00e1c ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5: NVL tr\u1ef1c ti\u1ebfp, nh\u00e2n c\u00f4ng tr\u1ef1c ti\u1ebfp, chi ph\u00ed tr\u1ef1c ti\u1ebfp, \u0111\u1ecbnh m\u1ee9c. M\u00e0 khi ph\u00e2n b\u1ed5 chi ph\u00ed th\u00ec \u0111\u1ed1i t\u01b0\u1ee3ng THCP \u0111\u00f3 kh\u00f4ng c\u00f3 ph\u00e1t sinh chi ph\u00ed theo ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5. V\u00ec v\u1eady, t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 cho \u0111\u1ed1i t\u01b0\u1ee3ng THCP \u0111\u00f3 \u0111ang \u0111\u01b0\u1ee3c hi\u1ec3u l\u00e0 0%<\/span><\/td>\nKi\u1ec3m tra l\u1ea1i xem c\u00f3 \u0111\u00fang l\u00e0 trong k\u1ef3 kh\u00f4ng ph\u00e1t sinh chi ph\u00ed theo ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 kh\u00f4ng. N\u1ebfu ch\u01b0a \u0111\u00fang th\u00ec s\u1eeda l\u1ea1i cho \u0111\u00fang.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n","protected":false},"excerpt":{"rendered":"

M\u1ed9t s\u1ed1 t\u00ecnh hu\u1ed1ng g\u00e2y ra sai l\u1ec7ch v\u1ec1 nghi\u1ec7p v\u1ee5 Gi\u00e1 th\u00e0nh nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c ph\u1ea3n \u00e1nh tr\u00ean b\u00e1o c\u00e1o Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch bao g\u1ed3m: TT T\u00ecnh tr\u1ea1ng C\u00e1c nguy\u00ean nh\u00e2n x\u1ea3y ra H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd 1 S\u1ed5 c\u00e1i TK 621, 622, 627…<\/p>\n","protected":false},"author":113,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"ht-kb-category":[2607],"ht-kb-tag":[],"class_list":["post-2319","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-html_50000000"],"_links":{"self":[{"href":"\/2021\/wp-json\/wp\/v2\/ht-kb\/2319","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\/113"}],"replies":[{"embeddable":true,"href":"\/2021\/wp-json\/wp\/v2\/comments?post=2319"}],"version-history":[{"count":8,"href":"\/2021\/wp-json\/wp\/v2\/ht-kb\/2319\/revisions"}],"predecessor-version":[{"id":14495,"href":"\/2021\/wp-json\/wp\/v2\/ht-kb\/2319\/revisions\/14495"}],"wp:attachment":[{"href":"\/2021\/wp-json\/wp\/v2\/media?parent=2319"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"\/2021\/wp-json\/wp\/v2\/ht-kb-category?post=2319"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"\/2021\/wp-json\/wp\/v2\/ht-kb-tag?post=2319"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}