{"id":8517,"date":"2020-05-06T17:59:35","date_gmt":"2020-05-06T10:59:35","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&#038;p=8517"},"modified":"2023-12-25T09:34:05","modified_gmt":"2023-12-25T02:34:05","slug":"phan-bo-chi-phi-chung-len-thieu-sai-so-lieu","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2022\/kb\/phan-bo-chi-phi-chung-len-thieu-sai-so-lieu\/","title":{"rendered":"L\u00e0m th\u1ebf n\u00e0o khi ph\u00e2n b\u1ed5 chi ph\u00ed chung l\u00ean kh\u00f4ng \u0111\u1ee7 khi t\u00ednh gi\u00e1 th\u00e0nh?"},"content":{"rendered":"<p><strong>1. M\u00f4 t\u1ea3<\/strong><\/p>\n<p style=\"padding-left: 40px; text-align: justify;\">Khi t\u00ednh gi\u00e1 th\u00e0nh, t\u1ea1i b\u01b0\u1edbc ph\u00e2n b\u1ed5 chi ph\u00ed chung ch\u01b0\u01a1ng tr\u00ecnh t\u1ed5ng h\u1ee3p thi\u1ebfu ho\u1eb7c kh\u00f4ng \u0111\u00fang c\u00e1c ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed chung<\/p>\n<p><strong>2. H\u01b0\u1edbng d\u1eabn<\/strong><\/p>\n<p style=\"padding-left: 40px;\">C\u00e1ch ki\u1ec3m tra ph\u00e2n b\u1ed5 chi ph\u00ed chung l\u00ean thi\u1ebfu, l\u00ean sai s\u1ed1 li\u1ec7u v\u00e0 c\u00e1ch xem c\u00f4ng th\u1ee9c ph\u00e2n b\u1ed5 chi ph\u00ed chung.<\/p>\n<p style=\"padding-left: 40px;\"><iframe loading=\"lazy\" src=\"\/\/www.youtube.com\/embed\/mON6nlGU2qI\" width=\"640\" height=\"360\" frameborder=\"0\" allowfullscreen=\"allowfullscreen\"><\/iframe><\/p>\n<p>B\u1ea1n th\u1ef1c hi\u1ec7n ki\u1ec3m tra l\u1ea7n l\u01b0\u1ee3t theo c\u00e1c nguy\u00ean nh\u00e2n sau \u0111\u1ebfn khi th\u00e0nh c\u00f4ng:<\/p>\n<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h5><strong>Nguy\u00ean nh\u00e2n 1: Do ch\u1ee9ng t\u1eeb ph\u00e2n b\u1ed5 c\u00f3 ng\u00e0y h\u1ea1ch to\u00e1n n\u1eb1m ngo\u00e0i th\u1eddi gian c\u1ee7a k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Gi\u1ea3i ph\u00e1p:<\/strong><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra l\u1ea1i th\u1eddi gian (T\u1eeb ng\u00e0y &#8211; \u0110\u1ebfn ng\u00e0y) tr\u00ean k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">M\u1edf l\u1ea1i ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed chung \u0111\u00e3 x\u00e1c \u0111\u1ecbnh l\u00ean kh\u00f4ng \u0111\u1ee7 ho\u1eb7c thi\u1ebfu, s\u1eeda l\u1ea1i ng\u00e0y h\u1ea1ch to\u00e1n \u0111\u00fang thu\u1ed9c th\u1eddi gian c\u1ee7a k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">N\u1ebfu ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed \u0111\u00e3 \u0111\u00fang ng\u00e0y nh\u01b0ng v\u1eabn kh\u00f4ng l\u00ean k\u1ef3 t\u00ednh gi\u00e1, c\u1ea7n x\u00e1c \u0111\u1ecbnh l\u1ea1i \u0111\u00fang th\u1eddi gian l\u1eadp k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh, s\u1eeda l\u1ea1i th\u1eddi gian \u0111\u1ec3 k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh ch\u1ee9a ch\u1ee9ng t\u1eeb chi ph\u00ed c\u1ea7n ph\u00e2n b\u1ed5<\/span><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-34808\" src=\"\/2023\/wp-content\/uploads\/2020\/05\/2023-12-22_10-57-32-2.png\" alt=\"\" width=\"957\" height=\"608\" \/><\/p>\n<p>&nbsp;<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h5><strong>Nguy\u00ean nh\u00e2n 2: V\u1edbi TT133 ch\u1ee9ng t\u1eeb kh\u00f4ng ch\u1ecdn kho\u1ea3n m\u1ee5c chi ph\u00ed ho\u1eb7c ch\u1ecdn nh\u1ea7m kho\u1ea3n m\u1ee5c MTC khi kh\u00f4ng t\u00ednh gi\u00e1 th\u00e0nh cho c\u00f4ng tr\u00ecnh<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Gi\u1ea3i ph\u00e1p:\u00a0<\/strong><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">V\u00e0o <\/span><b>T\u00ecm ch\u1ee9ng t\u1eeb<\/b><\/li>\n<li><span style=\"font-weight: 400;\">Ch\u1ecdn th\u1eddi gian c\u1ea7n ki\u1ec3m tra (th\u1eddi gian t\u00ednh gi\u00e1 th\u00e0nh)<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Nh\u1ea5n <\/span><b>C\u1eadp nh\u1eadt<\/b><\/li>\n<li><span style=\"font-weight: 400;\">Nh\u1ea5n <\/span><b>T\u00ecm ki\u1ebfm<\/b><\/li>\n<li><span style=\"font-weight: 400;\">T\u1ea1i c\u1ed9t <\/span><b>TK N\u1ee3<\/b><span style=\"font-weight: 400;\"> l\u1ecdc c\u00e1c TK 154<\/span><\/li>\n<li><span style=\"font-weight: 400;\">T\u1ea1i c\u1ed9t <\/span><b>Kho\u1ea3n m\u1ee5c ch\u00ed ph\u00ed<\/b><span style=\"font-weight: 400;\"> l\u1ecdc gi\u00e1 tr\u1ecb b\u1eb1ng \u201c<\/span><b>Tr\u1ed1ng<\/b><span style=\"font-weight: 400;\">\u201d<\/span><\/li>\n<li><span style=\"font-weight: 400;\">M\u1edf c\u00e1c ch\u1ee9ng t\u1eeb v\u1eeba l\u1ecdc, nh\u1ea5n S\u1eeda, t\u1ea1i c\u1ed9t <\/span><b>Kho\u1ea3n m\u1ee5c chi ph\u00ed<\/b><span style=\"font-weight: 400;\"> tr\u00ean ch\u1ee9ng t\u1eeb ch\u1ecdn l\u1ea1i kho\u1ea3n m\u1ee5c chi ph\u00ed t\u01b0\u01a1ng \u1ee9ng.<\/span><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone wp-image-34810 size-full\" src=\"\/2023\/wp-content\/uploads\/2020\/05\/2023-12-22_14-16-32.png\" alt=\"\" width=\"1588\" height=\"763\" \/><\/p>\n<ul>\n<li data-xf-list-type=\"ol\"><span style=\"font-weight: 400;\">Tr\u00ean giao di\u1ec7n l\u1ecdc ch\u1ee9ng t\u1eeb, t\u1ea1i c\u1ed9t<\/span><b> Kho\u1ea3n m\u1ee5c ch\u00ed ph\u00ed<\/b><span style=\"font-weight: 400;\"> ti\u1ebfp t\u1ee5c l\u1ecdc c\u00e1c gi\u00e1 tr\u1ecb b\u1eaft \u0111\u1ea7u l\u00e0 <\/span><b>MTC<\/b><span style=\"font-weight: 400;\">. N\u1ebfu c\u00f3 ch\u1ee9ng t\u1eeb ph\u00e1t sinh ch\u1ecdn kho\u1ea3n m\u1ee5c chi ph\u00ed <\/span><b>MTC<\/b><span style=\"font-weight: 400;\">, m\u1edf ch\u1ee9ng t\u1eeb v\u00e0 s\u1eeda l\u1ea1i <\/span><b>Kho\u1ea3n m\u1ee5c ch\u00ed ph\u00ed <\/b><span style=\"font-weight: 400;\">kh\u00e1c <\/span><b>MTC<\/b><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-33659\" src=\"\/2023\/wp-content\/uploads\/2023\/10\/2023-10-24_9-34-46.png\" alt=\"\" width=\"807\" height=\"601\" \/><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h5><strong>Nguy\u00ean nh\u00e2n 3: T\u00ednh gi\u00e1 th\u00e0nh theo s\u1ea3n xu\u1ea5t nh\u01b0ng tr\u00ean ch\u1ee9ng t\u1eeb th\u1ed1ng k\u00ea nh\u1eadp c\u00f4ng tr\u00ecnh, \u0111\u01a1n h\u00e0ng ho\u1eb7c h\u1ee3p \u0111\u1ed3ng v\u00e0 ng\u01b0\u1ee3c l\u1ea1i<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Th\u1ef1c hi\u1ec7n t\u00ecm ki\u1ebfm nh\u01b0 nguy\u00ean nh\u00e2n 2<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u00a0L\u1ecdc l\u1ea7n l\u01b0\u1ee3t c\u00e1c t\u00e0i kho\u1ea3n N\u1ee3 l\u00e0 621, 622, 623, 627 (TT200), 154 (TT133)<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">C\u1ed9t <\/span><b>\u0110\u1ed1i t\u01b0\u1ee3ng THCP<\/b><span style=\"font-weight: 400;\"> l\u1ecdc gi\u00e1 tr\u1ecb b\u1eb1ng <\/span><b>Tr\u1ed1ng<\/b><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Ki\u1ec3m tra t\u1ea1i c\u00e1c c\u1ed9t C\u00f4ng tr\u00ecnh, H\u1ee3p \u0111\u1ed3ng b\u00e1n, \u0110\u01a1n \u0111\u1eb7t h\u00e0ng c\u00f3 \u0111\u01b0\u1ee3c ch\u1ecdn tr\u00ean ch\u1ee9ng t\u1eeb n\u00e0o kh\u00f4ng? N\u1ebfu c\u00f3 ph\u00e1t sinh tr\u00ean ch\u1ee9ng t\u1eeb, m\u1edf ch\u1ee9ng t\u1eeb l\u00ean s\u1eeda, th\u1ef1c hi\u1ec7n x\u00f3a c\u00e1c \u0111\u1ed1i t\u01b0\u1ee3ng sau \u0111\u00f3, sau \u0111\u00f3 t\u00ednh gi\u00e1 th\u00e0nh ph\u00e2n b\u1ed5 l\u1ea1i chi ph\u00ed.<\/span><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-33660\" src=\"\/2023\/wp-content\/uploads\/2023\/10\/2023-10-24_9-43-21.png\" alt=\"\" width=\"797\" height=\"604\" \/><\/p>\n<p>T\u01b0\u01a1ng t\u1ef1 n\u1ebfu t\u00ednh gi\u00e1 th\u00e0nh c\u00f4ng tr\u00ecnh, \u0111\u01a1n \u0111\u1eb7t h\u00e0ng m\u00e0 chi ph\u00ed ch\u1ecdn nh\u1ea7m th\u1ed1ng k\u00ea sang c\u00e1c lo\u1ea1i gi\u00e1 th\u00e0nh kh\u00e1c, b\u1ea1n c\u0169ng ki\u1ec3m tra t\u01b0\u01a1ng t\u1ef1<\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h5><strong>Nguy\u00ean nh\u00e2n 4: Do ch\u1ee9ng t\u1eeb \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 \u1edf k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh kh\u00e1c<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Gi\u1ea3i ph\u00e1p:\u00a0<\/strong><\/p>\n<ul>\n<li><span style=\"font-weight: 400;\">V\u00e0o <\/span><b>B\u00e1o c\u00e1o<\/b><span style=\"font-weight: 400;\">\/<\/span><b>Gi\u00e1 th\u00e0nh<\/b><span style=\"font-weight: 400;\">\/<\/span><b>Li\u1ec7t k\u00ea danh s\u00e1ch ch\u1ee9ng t\u1eeb chi ph\u00ed chung theo k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh<\/b><\/li>\n<li><span style=\"font-weight: 400;\">Ch\u1ecdn kho\u1ea3ng th\u1eddi gian r\u1ed9ng ho\u1eb7c c\u1ea3 n\u0103m \u0111\u1ec3 ch\u1ee9a t\u1ea5t c\u1ea3 c\u00e1c k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh \u0111ang c\u00f3 tr\u00ean ph\u1ea7n m\u1ec1m<\/span><\/li>\n<li><span style=\"font-weight: 400;\">T\u00edch ch\u1ecdn t\u1ea5t c\u1ea3 k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh \u0111ang c\u00f3<\/span><\/li>\n<li><span style=\"font-weight: 400;\">Nh\u1ea5n <\/span><b>\u0110\u1ed3ng \u00fd<\/b><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-33662\" src=\"\/2023\/wp-content\/uploads\/2023\/10\/2023-10-24_9-55-38.png\" alt=\"\" width=\"1165\" height=\"470\" \/><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Tr\u00ean b\u00e1o c\u00e1o c\u00f3 th\u1ec3 nh\u00ecn \u0111\u01b0\u1ee3c c\u00e1c ch\u1ee9ng t\u1eeb chi ph\u00ed tr\u00ean t\u1ea5t c\u1ea3 k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh, ki\u1ec3m tra ng\u00e0y h\u1ea1ch to\u00e1n ch\u1ee9ng t\u1eeb chi ph\u00ed chung xem c\u00f3 ph\u00e2n b\u1ed5 nh\u1ea7m ch\u1ee9ng t\u1eeb chi ph\u00ed th\u00e1ng n\u00e0y qua th\u00e1ng kh\u00e1c hay kh\u00f4ng, n\u1ebfu c\u00f3 ph\u1ea3i x\u00f3a k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh sai \u0111i, sau \u0111\u00f3 t\u00ednh l\u1ea1i.<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">V\u00ed d\u1ee5 nh\u01b0 h\u00ecnh: Chi ph\u00ed th\u00e1ng 10 nh\u01b0ng \u0111ang ph\u00e2n b\u1ed5 k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh th\u00e1ng 11 n\u00ean c\u1ea7n x\u00f3a k\u1ef3 t\u00ednh gi\u00e1 th\u00e1ng 11 \u0111i, sau \u0111\u00f3 t\u00ednh l\u1ea1i gi\u00e1 th\u00e0nh th\u00e1ng 10 \u0111\u1ec3 chi ph\u00ed l\u00ean \u0111\u00fang.<\/span><\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-33661\" src=\"\/2023\/wp-content\/uploads\/2023\/10\/2023-10-24_9-53-24.png\" alt=\"\" width=\"1424\" height=\"386\" \/><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h5><strong>Nguy\u00ean nh\u00e2n 5: H\u1ea1ch to\u00e1n gi\u1ea3m chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u nh\u01b0ng trong k\u1ef3 kh\u00f4ng c\u00f3 ph\u00e1t sinh chi ph\u00ed nguy\u00ean v\u1eadt li\u1ec7u c\u1ea7n ph\u00e2n b\u1ed5<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><b>Gi\u1ea3i ph\u00e1p:<\/b><\/p>\n<p><span style=\"font-weight: 400;\">Ph\u1ea7n m\u1ec1m kh\u00f4ng ph\u00e2n b\u1ed5 gi\u00e1 tr\u1ecb \u00e2m \u0111\u01b0\u1ee3c n\u00ean c\u1ea7n x\u00e1c \u0111\u1ecbnh c\u1ee5 th\u1ec3 gi\u1ea3m cho \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed, c\u00f4ng tr\u00ecnh, \u0111\u01a1n \u0111\u1eb7t h\u00e0ng hay h\u1ee3p \u0111\u1ed3ng b\u00e1n n\u00e0o \u0111\u1ec3 khi t\u00ednh gi\u00e1 th\u00e0nh ph\u1ea7n m\u1ec1m gi\u1ea3m tr\u1ef1c ti\u1ebfp v\u00e0o chi ph\u00ed \u0111\u00f3.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">V\u00ed d\u1ee5: Trong k\u1ef3 \u0111\u01a1n v\u1ecb c\u00f3 ph\u00e1t sinh kho\u1ea3n gi\u1ea3m chi ph\u00ed chung (do gi\u1ea3m gi\u00e1 ho\u1eb7c tr\u1ea3 l\u1ea1i) c\u1ee7a chi ph\u00ed NVL (TK621) l\u00e0 5.000.000. Tuy nhi\u00ean, trong k\u1ef3 kh\u00f4ng c\u00f3 ph\u00e1t sinh t\u0103ng chi ph\u00ed chung li\u00ean quan \u0111\u1ebfn chi ph\u00ed NVL s\u1ea3n xu\u1ea5t. D\u1eabn \u0111\u1ebfn ph\u1ea7n chi ph\u00ed chung c\u1ee7a NVL s\u1ebd b\u1ecb \u00e2m, kh\u00f4ng ph\u00e2n b\u1ed5 \u0111\u01b0\u1ee3c.<\/span><\/p>\n<p><span style=\"font-weight: 400;\">=&gt; \u0110\u1ec3 x\u1eed l\u00fd, tr\u00ean ch\u1ee9ng t\u1eeb gi\u1ea3m chi ph\u00ed (TK621) ti\u1ebfn th\u00e0nh ch\u1ecdn \u0111\u1ed1i t\u01b0\u1ee3ng THCP \u0111\u1ec3 ph\u1ea7n m\u1ec1m x\u00e1c \u0111\u1ecbnh tr\u1eeb th\u1eb3ng chi ph\u00ed cho \u0111\u1ed1i t\u01b0\u1ee3ng c\u1ea7n t\u00ednh.<\/span><\/p>\n<\/div><\/div>\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus su-spoiler-closed\" data-scroll-offset=\"0\" data-anchor-in-url=\"no\"><div class=\"su-spoiler-title\" tabindex=\"0\" role=\"button\"><span class=\"su-spoiler-icon\"><\/span><\/p>\n<h5><strong>Nguy\u00ean nh\u00e2n 6: Do nh\u1eadp t\u1ef7 l\u1ec7 % ph\u00e2n b\u1ed5 chi ph\u00ed chung k\u1ef3 n\u00e0y kh\u00f4ng \u0111\u00fang<\/strong><\/h5>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>Gi\u1ea3i ph\u00e1p:\u00a0<\/strong><\/p>\n<ul style=\"list-style-type: circle;\">\n<li>Tr\u01b0\u1eddng h\u1ee3p trong th\u00e1ng ch\u1ec9 ph\u00e1t sinh 1 k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh, b\u1ea1n c\u1ea7n nh\u1eadp t\u1ef7 l\u1ec7 l\u00e0 100% khi ph\u00e2n b\u1ed5 chi ph\u00ed chung (t\u1ef7 l\u1ec7 n\u00e0y ph\u1ea7n m\u1ec1m \u0111\u00e3 m\u1eb7c \u0111\u1ecbnh)\u200b.<\/li>\n<li>Tr\u01b0\u1eddng h\u1ee3p trong th\u00e1ng c\u00f3 ph\u00e1t sinh nhi\u1ec1u k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh ( tr\u01b0\u1eddng h\u1ee3p t\u00ednh gi\u00e1 th\u00e0nh nhi\u1ec1u c\u00f4ng \u0111o\u1ea1n) th\u00ec nh\u1eadp %\u00a0 khi ph\u00e2n b\u1ed5 chi ph\u00ed chung t\u01b0\u01a1ng \u1ee9ng, k\u1ef3 t\u00ednh sau c\u00f9ng nh\u1eadp t\u1ef7 l\u1ec7 100%.<\/li>\n<\/ul>\n<p>V\u00ed d\u1ee5: Chi ph\u00ed chung c\u1ea7n ph\u00e2n b\u1ed5 l\u00e0 400.000, \u0111\u01a1n v\u1ecb t\u00ednh gi\u00e1 th\u00e0nh 2 c\u00f4ng \u0111o\u1ea1n<\/p>\n<ul>\n<li style=\"list-style-type: none;\">\n<ul style=\"list-style-type: circle;\">\n<li>C\u00f4ng \u0111o\u1ea1n 1 c\u1ea7n ph\u00e2n b\u1ed5 200.000 th\u1ef1c hi\u1ec7n g\u00f5 l\u1ea1i % ph\u00e2n b\u1ed5 tr\u00ean k\u1ef3 t\u00ednh gi\u00e1 l\u00e0 50%<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-34783\" src=\"\/2023\/wp-content\/uploads\/2020\/05\/2023-12-20_14-39-42.png\" alt=\"\" width=\"801\" height=\"615\" \/><\/p>\n<ul>\n<li>C\u00f4ng \u0111o\u1ea1n 2: Ph\u00e2n b\u1ed5 n\u1ed1t 200.000 th\u00ec g\u00f5 l\u1ea1i % ph\u00e2n b\u1ed5 k\u1ef3 n\u00e0y l\u00e0 100% ph\u1ea7n m\u1ec1m s\u1ebd hi\u1ec3u ph\u00e2n b\u1ed5 h\u1ebft s\u1ed1 200.000 c\u00f2n l\u1ea1i<\/li>\n<\/ul>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-33663\" src=\"\/2023\/wp-content\/uploads\/2023\/10\/2023-10-24_10-05-38.png\" alt=\"\" width=\"805\" height=\"626\" \/><\/p>\n<\/div><\/div>\n<\/div>\n<p>Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 c\u00f3 ch\u1ee9ng t\u1eeb chi ph\u00ed chung nh\u01b0ng ch\u01b0a ph\u00e2n b\u1ed5 h\u1ebft, ho\u1eb7c kh\u00f4ng ph\u00e2n b\u1ed5 cho k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh n\u00e0o, ho\u1eb7c s\u1ed1 ti\u1ec1n b\u1eb1ng 0 n\u00ean ch\u01b0a \u0111\u01b0\u1ee3c t\u00ednh v\u00e0o gi\u00e1 th\u00e0nh, ki\u1ec3m tra theo h\u01b0\u1edbng d\u1eabn <a href=\"https:\/\/helpsme.misa.vn\/2023\/kb\/hdqt_ct_cp_chung_chua_pb_het_hoac_khong_pb_cho_ky_tinh_gia_thanh_nao\/\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. M\u00f4 t\u1ea3 Khi t\u00ednh gi\u00e1 th\u00e0nh, t\u1ea1i b\u01b0\u1edbc ph\u00e2n b\u1ed5 chi ph\u00ed chung ch\u01b0\u01a1ng tr\u00ecnh t\u1ed5ng h\u1ee3p thi\u1ebfu ho\u1eb7c kh\u00f4ng \u0111\u00fang c\u00e1c ch\u1ee9ng t\u1eeb h\u1ea1ch to\u00e1n chi ph\u00ed chung 2. H\u01b0\u1edbng d\u1eabn C\u00e1ch ki\u1ec3m tra ph\u00e2n b\u1ed5 chi ph\u00ed chung l\u00ean thi\u1ebfu, l\u00ean sai s\u1ed1 li\u1ec7u v\u00e0 c\u00e1ch xem&#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":[2623,2568,2637],"ht-kb-tag":[],"class_list":["post-8517","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":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/8517","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=8517"}],"version-history":[{"count":5,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/8517\/revisions"}],"predecessor-version":[{"id":30272,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb\/8517\/revisions\/30272"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/media?parent=8517"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-category?post=8517"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2022\/wp-json\/wp\/v2\/ht-kb-tag?post=8517"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}