{"id":14092,"date":"2020-11-13T16:32:03","date_gmt":"2020-11-13T09:32:03","guid":{"rendered":"http:\/\/help.sme2021.misa.local\/?post_type=ht_kb&#038;p=14092"},"modified":"2020-11-20T15:00:16","modified_gmt":"2020-11-20T08:00:16","slug":"9-8-cac-hop-dong-co-phat-sinh-chi-phi-nhung-quen-khong-tich-tinh-gia-thanh","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2022\/kb\/9-8-cac-hop-dong-co-phat-sinh-chi-phi-nhung-quen-khong-tich-tinh-gia-thanh\/","title":{"rendered":"9.8. 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;"},"content":{"rendered":"<p><span style=\"font-size: 12pt;\"><strong>H\u01b0\u1edbng d\u1eabn:<\/strong><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">N\u1ebfu ca\u0301c H\u1ee3p \u0111\u1ed3ng c\u00f3 ph\u00e1t sinh chi ph\u00ed (TK 621, 622, 627, 154) nh\u01b0ng l\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c t\u00edch v\u00e0o <\/span><strong style=\"font-size: 12pt;\">T\u00ednh gi\u00e1 th\u00e0nh<\/strong><span style=\"font-size: 12pt;\"> th\u00ec ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd kh\u00f4ng t\u1eadp h\u1ee3p chi ph\u00ed, t\u00ednh gi\u00e1 th\u00e0nh cho c\u00e1c h\u1ee3p \u0111\u1ed3ng n\u00e0y, l\u00e0m cho c\u00e1c t\u00e0i kho\u1ea3n chi ph\u00ed \u0111\u00e3 ph\u00e1t sinh s\u1ebd v\u1eabn c\u00f2n s\u1ed1 d\u01b0 N\u1ee3.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-14132\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2020\/11\/kiemtragiathanh_01-700x355.png\" alt=\"\" width=\"700\" height=\"355\" srcset=\"\/2022\/wp-content\/uploads\/2020\/11\/kiemtragiathanh_01-700x355.png 700w, \/2022\/wp-content\/uploads\/2020\/11\/kiemtragiathanh_01-800x406.png 800w, \/2022\/wp-content\/uploads\/2020\/11\/kiemtragiathanh_01-768x390.png 768w, \/2022\/wp-content\/uploads\/2020\/11\/kiemtragiathanh_01-50x25.png 50w, \/2022\/wp-content\/uploads\/2020\/11\/kiemtragiathanh_01-60x30.png 60w, \/2022\/wp-content\/uploads\/2020\/11\/kiemtragiathanh_01-100x51.png 100w, \/2022\/wp-content\/uploads\/2020\/11\/kiemtragiathanh_01.png 932w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">=&gt; Tr\u00ean b\u00e1o c\u00e1o ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch s\u1ebd hi\u1ec3n th\u1ecb th\u00f4ng tin H\u1ee3p \u0111\u1ed3ng v\u00e0 t\u00e0i kho\u1ea3n chi ph\u00ed ph\u00e1t sinh \u0111\u1ec3 K\u1ebf to\u00e1n d\u1ec5 d\u00e0ng ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu.<\/span><\/p>\n<p><span style=\"font-size: 12pt; color: #999999;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-14133\" style=\"border-width: 1px; border-style: solid;\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2020\/11\/kiemtragiathanh_02-700x89.png\" alt=\"\" width=\"700\" height=\"89\" srcset=\"\/2022\/wp-content\/uploads\/2020\/11\/kiemtragiathanh_02-700x89.png 700w, \/2022\/wp-content\/uploads\/2020\/11\/kiemtragiathanh_02-800x102.png 800w, \/2022\/wp-content\/uploads\/2020\/11\/kiemtragiathanh_02-768x98.png 768w, \/2022\/wp-content\/uploads\/2020\/11\/kiemtragiathanh_02-50x6.png 50w, \/2022\/wp-content\/uploads\/2020\/11\/kiemtragiathanh_02-60x8.png 60w, \/2022\/wp-content\/uploads\/2020\/11\/kiemtragiathanh_02-100x13.png 100w, \/2022\/wp-content\/uploads\/2020\/11\/kiemtragiathanh_02.png 1109w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>Gi\u1ea3i ph\u00e1p:<\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt; color: #1a1a1a;\">1. Nh\u1ea5n v\u00e0o t\u1eebng <\/span><strong style=\"font-size: 12pt; color: #1a1a1a;\">S\u1ed1 h\u1ee3p \u0111\u1ed3ng <\/strong><span style=\"font-size: 12pt; color: #1a1a1a;\">\u0111\u1ec3 m\u1edf h\u1ee3p \u0111\u1ed3ng l\u00ean ki\u1ec3m tra.<\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #1a1a1a;\">2. N\u1ebfu mu\u1ed1n t\u1eadp h\u1ee3p chi ph\u00ed, t\u00ednh gi\u00e1 th\u00e0nh cho h\u1ee3p \u0111\u1ed3ng th\u00ec<\/span><strong style=\"font-size: 12pt; color: #1a1a1a;\"> S\u1eeda<\/strong><span style=\"font-size: 12pt; color: #1a1a1a;\"> h\u1ee3p \u0111\u1ed3ng v\u00e0 t\u00edch ch\u1ecdn v\u00e0o m\u1ee5c <\/span><strong style=\"font-size: 12pt; color: #1a1a1a;\">T\u00ednh gi\u00e1 th\u00e0nh<\/strong><span style=\"font-size: 12pt; color: #1a1a1a;\">.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-14134\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2020\/11\/kiemtragiathanh_03-700x350.png\" alt=\"\" width=\"700\" height=\"350\" srcset=\"\/2022\/wp-content\/uploads\/2020\/11\/kiemtragiathanh_03-700x350.png 700w, \/2022\/wp-content\/uploads\/2020\/11\/kiemtragiathanh_03-800x400.png 800w, \/2022\/wp-content\/uploads\/2020\/11\/kiemtragiathanh_03-768x384.png 768w, \/2022\/wp-content\/uploads\/2020\/11\/kiemtragiathanh_03-50x25.png 50w, \/2022\/wp-content\/uploads\/2020\/11\/kiemtragiathanh_03-60x30.png 60w, \/2022\/wp-content\/uploads\/2020\/11\/kiemtragiathanh_03-100x50.png 100w, \/2022\/wp-content\/uploads\/2020\/11\/kiemtragiathanh_03.png 932w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">3. N\u1ebfu ch\u1ecdn nh\u1ea7m h\u1ee3p \u0111\u1ed3ng tr\u00ean ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed, th\u00ec ch\u1ecdn l\u1ea1i v\u00e0o \u0111\u00fang <strong>h\u1ee3p \u0111\u1ed3ng <\/strong>c\u1ea7n t\u00ednh gi\u00e1 th\u00e0nh (\u0111\u00e3 t\u00edch ch\u1ecdn <strong>T\u00ednh gi\u00e1 th\u00e0nh)<\/strong>.<\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium wp-image-14135\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2020\/11\/kiemtragiathanh_04-700x517.png\" alt=\"\" width=\"700\" height=\"517\" srcset=\"\/2022\/wp-content\/uploads\/2020\/11\/kiemtragiathanh_04-700x517.png 700w, \/2022\/wp-content\/uploads\/2020\/11\/kiemtragiathanh_04-800x591.png 800w, \/2022\/wp-content\/uploads\/2020\/11\/kiemtragiathanh_04-768x568.png 768w, \/2022\/wp-content\/uploads\/2020\/11\/kiemtragiathanh_04-50x37.png 50w, \/2022\/wp-content\/uploads\/2020\/11\/kiemtragiathanh_04-60x44.png 60w, \/2022\/wp-content\/uploads\/2020\/11\/kiemtragiathanh_04-100x74.png 100w, \/2022\/wp-content\/uploads\/2020\/11\/kiemtragiathanh_04.png 955w\" sizes=\"auto, (max-width: 700px) 100vw, 700px\" \/><\/span><\/p>\n<p style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #1a1a1a;\">4. Th\u1ef1c hi\u1ec7n l\u1ea1i c\u00e1c b\u01b0\u1edbc t\u00ednh gi\u00e1 th\u00e0nh cho h\u1ee3p \u0111\u1ed3ng trong k\u1ef3:<\/span><\/p>\n<ul>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt; color: #1a1a1a;\">H\u01b0\u1edbng d\u1eabn theo TT 133<\/span><a style=\"font-size: 12pt;\" href=\"\/2022\/kb\/tinhgiathanh_theohopdong_tt133\/\" target=\"_blank\" rel=\"noopener noreferrer\">\u00a0t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<li style=\"text-align: justify;\"><span style=\"font-size: 12pt;\">H\u01b0\u1edbng d\u1eabn theo TT 200 <a href=\"\/2022\/kb\/tinhgiathanh_theohopdong_tt200\/\" target=\"_blank\" rel=\"noopener noreferrer\">t\u1ea1i \u0111\u00e2y<\/a><\/span><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>H\u01b0\u1edbng d\u1eabn: N\u1ebfu ca\u0301c H\u1ee3p \u0111\u1ed3ng c\u00f3 ph\u00e1t sinh chi ph\u00ed (TK 621, 622, 627, 154) nh\u01b0ng l\u1ea1i kh\u00f4ng \u0111\u01b0\u1ee3c t\u00edch v\u00e0o T\u00ednh gi\u00e1 th\u00e0nh th\u00ec ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd kh\u00f4ng t\u1eadp h\u1ee3p chi ph\u00ed, t\u00ednh gi\u00e1 th\u00e0nh cho c\u00e1c h\u1ee3p \u0111\u1ed3ng n\u00e0y, l\u00e0m cho c\u00e1c t\u00e0i kho\u1ea3n chi ph\u00ed \u0111\u00e3&#8230;<\/p>\n","protected":false},"author":133,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2607],"ht-kb-tag":[],"class_list":["post-14092","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-html_50000000"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/14092","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/users\/133"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/comments?post=14092"}],"version-history":[{"count":4,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/14092\/revisions"}],"predecessor-version":[{"id":14136,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/14092\/revisions\/14136"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/media?parent=14092"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-category?post=14092"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-tag?post=14092"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}