{"id":2191,"date":"2018-12-25T17:59:31","date_gmt":"2018-12-25T10:59:31","guid":{"rendered":"http:\/\/help.sme2019.misa.local\/?post_type=ht_kb&#038;p=2191"},"modified":"2025-11-05T16:09:00","modified_gmt":"2025-11-05T09:09:00","slug":"hdqt_ct_cp_chung_chua_pb_het_hoac_khong_pb_cho_ky_tinh_gia_thanh_nao","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2023\/kb\/hdqt_ct_cp_chung_chua_pb_het_hoac_khong_pb_cho_ky_tinh_gia_thanh_nao\/","title":{"rendered":"9.1 C\u00e1c 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"},"content":{"rendered":"<div class=\"su-accordion su-u-trim\">\n<div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" 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<h3><strong>1. T\u1ed5ng quan<\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>M\u1ee5c \u0111\u00edch:<\/strong>\u00a0B\u00e0i vi\u1ebft gi\u00fap Anh\/Ch\u1ecb nh\u1eadn bi\u1ebft v\u00e0 x\u1eed l\u00fd c\u00e1c tr\u01b0\u1eddng h\u1ee3p ch\u1ee9ng t\u1eeb chi ph\u00ed chung ch\u01b0a \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 h\u1ebft, kh\u00f4ng ph\u00e2n b\u1ed5 cho k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh n\u00e0o, ho\u1eb7c c\u00f3 s\u1ed1 ti\u1ec1n b\u1eb1ng 0, \u0111\u1ea3m b\u1ea3o chi ph\u00ed \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 \u0111\u1ea7y \u0111\u1ee7 v\u00e0o gi\u00e1 th\u00e0nh v\u00e0 s\u1ed1 li\u1ec7u k\u1ebf to\u00e1n ch\u00ednh x\u00e1c khi ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch.<br \/>\n<strong>N\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n<ul>\n<li>Nh\u1eadn bi\u1ebft c\u00e1c tr\u01b0\u1eddng h\u1ee3p ch\u1ee9ng t\u1eeb chi ph\u00ed chung ch\u01b0a ph\u00e2n b\u1ed5 h\u1ebft ho\u1eb7c s\u1ed1 ti\u1ec1n b\u1eb1ng 0<\/li>\n<li>H\u01b0\u1edbng d\u1eabn ki\u1ec3m tra, \u0111i\u1ec1u ch\u1ec9nh v\u00e0 ph\u00e2n b\u1ed5 l\u1ea1i chi ph\u00ed chung<\/li>\n<li>L\u01b0u \u00fd khi \u00e1p d\u1ee5ng nhi\u1ec1u ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh<\/li>\n<li>H\u01b0\u1edbng d\u1eabn t\u00ednh l\u1ea1i gi\u00e1 xu\u1ea5t kho v\u00e0 th\u1ef1c hi\u1ec7n l\u1ea1i c\u00e1c b\u01b0\u1edbc t\u00ednh gi\u00e1 th\u00e0nh<\/li>\n<\/ul>\n<p><strong>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, qu\u1ea3n tr\u1ecb gi\u00e1 th\u00e0nh<\/p>\n<p><span style=\"color: black; font-size: 14pt;\"><span style=\"color: black;\"><strong><span style=\"font-size: 12pt;\">M\u00f4 t\u1ea3<\/span>: <\/strong><\/span><\/span><span style=\"color: black; font-size: 12pt;\"><span style=\"color: black;\">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 (k\u1ef3 l\u00e0 kho\u1ea3ng th\u1eddi gian K\u1ebf to\u00e1n thi\u1ebft l\u1eadp tr\u00ean giao di\u1ec7n <a href=\"\/2023\/kb\/hdqt_gia_thanh\/\" target=\"_blank\" rel=\"noopener\">ki\u1ec3m tra \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch<\/a>): ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb b\u00e1o c\u00e1o th\u1ec3 hi\u1ec7n th\u00f4ng tin c\u00e1c ch\u1ee9ng t\u1eeb c\u00f3 sai s\u00f3t.<\/span><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><img decoding=\"async\" class=\"img-size80\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/quyet_toan_68.png&quot;\" alt=\"\" \/><\/span><\/p>\n<div style=\"line-height: 200%; text-align: justify;\">\n<\/div><\/div> <div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" 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<h3><strong>2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n <\/strong><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/div><\/div> <div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" 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<h4><strong>2.1 Ch\u1ee9ng t\u1eeb chi ph\u00ed chung 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<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"font-size: 12pt;\"><span style=\"color: black;\"><strong>M\u00f4 t\u1ea3<\/strong>: Tr\u00ean b\u00e1o c\u00e1o ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch, ch\u01b0\u01a1ng tr\u00ecnh hi\u1ec3n th\u1ecb d\u00f2ng ch\u1ee9ng t\u1eeb chi ph\u00ed chung c\u00f3 <strong>S\u1ed1 ti\u1ec1n<\/strong> v\u00e0 <strong>S\u1ed1 \u0111\u00e3 ph\u00e2n b\u1ed5 <\/strong>kh\u00f4ng kh\u1edbp nhau, ho\u1eb7c <strong>S\u1ed1 \u0111\u00e3 ph\u00e2n b\u1ed5 <\/strong>b\u1eb1ng 0.<\/span><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><strong>Nguy\u00ean nh\u00e2n: <\/strong>C\u00e1c nguy\u00ean nh\u00e2n c\u00f3 th\u1ec3 x\u1ea3y ra:<\/span><\/p>\n<ul>\n<li><span style=\"font-size: 12pt;\">Nguy\u00ean nh\u00e2n 1: Ch\u1ee9ng t\u1eeb chi ph\u00ed chung \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5, t\u00ednh gi\u00e1 th\u00e0nh nh\u01b0ng sau \u0111\u00f3 l\u1ea1i s\u1eeda s\u1ed1 ti\u1ec1n.<\/span><\/li>\n<li><span style=\"font-size: 12pt;\">Nguy\u00ean nh\u00e2n 2: Ch\u1ee9ng t\u1eeb chi ph\u00ed chung \u0111\u00e3 \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 nh\u01b0ng kh\u00f4ng ph\u00e2n b\u1ed5 h\u1ebft.<\/span><\/li>\n<\/ul>\n<p><span style=\"font-size: 12pt;\"><strong>Gi\u1ea3i ph\u00e1p:<\/strong><\/span><\/p>\n<p><span style=\"font-size: 12pt; color: #1a1a1a; font-family: inherit;\">B\u01b0\u1edbc 1. Tr\u00ean b\u00e1o c\u00e1o ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb s\u1ed5 s\u00e1ch, nh\u1ea5n v\u00e0o s\u1ed1 ch\u1ee9ng t\u1eeb \u0111\u1ec3 m\u1edf ch\u1ee9ng t\u1eeb chi ph\u00ed chung l\u00ean ki\u1ec3m tra.<\/span><\/p>\n<p><span style=\"font-size: 12pt; color: #1a1a1a; font-family: inherit;\">B\u01b0\u1edbc 2. \u0110\u1ed1i chi\u1ebfu v\u1edbi th\u1ef1c t\u1ebf \u0111\u1ec3 \u0111i\u1ec1u ch\u1ec9nh l\u1ea1i th\u00f4ng tin tr\u00ean ch\u1ee9ng t\u1eeb chi ph\u00ed chung cho \u0111\u00fang th\u1ef1c t\u1ebf (n\u1ebfu c\u1ea7n).<\/span><\/p>\n<p><span style=\"font-size: 12pt; color: #1a1a1a; font-family: inherit;\">B\u01b0\u1edbc 3. V\u1edbi ch\u1ee9ng t\u1eeb chi ph\u00ed chung l\u00e0 ch\u1ee9ng t\u1eeb nh\u1eadp, xu\u1ea5t kho. Sau khi \u0111i\u1ec1u ch\u1ec9nh th\u00f4ng tin c\u1ea7n t\u00ednh l\u1ea1i gi\u00e1 xu\u1ea5t kho theo h\u01b0\u1edbng d\u1eabn <\/span><a style=\"font-size: 12pt; font-family: inherit;\" href=\"html_17060000\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><span style=\"font-size: 12pt; color: #1a1a1a; font-family: inherit;\">.<\/span><\/p>\n<p><span style=\"font-size: 12pt; color: #1a1a1a; font-family: inherit;\">B\u01b0\u1edbc 4. V\u00e0o ph\u00e2n h\u1ec7 <\/span><strong style=\"font-size: 12pt; color: #1a1a1a; font-family: inherit;\">Gi\u00e1 th\u00e0nh<\/strong><span style=\"font-size: 12pt; color: #1a1a1a; font-family: inherit;\">, th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 l\u1ea1i chi ph\u00ed chung \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o chi ph\u00ed chung \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 h\u1ebft.<\/span><\/p>\n<p><em style=\"font-size: 12pt; color: #1a1a1a; font-family: inherit;\"><strong>L\u01b0u \u00fd<\/strong>: Tr\u01b0\u1eddng h\u1ee3p \u0111\u01a1n v\u1ecb \u00e1p d\u1ee5ng c\u00f9ng l\u00fac nhi\u1ec1u ph\u01b0\u01a1ng ph\u00e1p t\u00ednh gi\u00e1 th\u00e0nh (Gi\u1ea3n \u0111\u01a1n, H\u1ec7 s\u1ed1 t\u1ef7 l\u1ec7&#8230;), n\u1ebfu 1 ch\u1ee9ng t\u1eeb chi ph\u00ed chung \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 cho nhi\u1ec1u ph\u01b0\u01a1ng ph\u00e1p, th\u00ec ch\u1ee9ng t\u1eeb chi ph\u00ed chung \u0111\u00f3 c\u00f3 th\u1ec3 kh\u00f4ng \u0111\u01b0\u1ee3c ph\u00e2n b\u1ed5 h\u1ebft theo 1 ph\u01b0\u01a1ng ph\u00e1p, nh\u01b0ng c\u1ea7n \u0111\u1ea3m b\u1ea3o ph\u00e2n b\u1ed5 h\u1ebft cho c\u00e1c ph\u01b0\u01a1ng ph\u00e1p c\u00f2n l\u1ea1i.<\/em><\/p>\n<p><span style=\"font-size: 12pt; color: #1a1a1a; font-family: inherit;\">B\u01b0\u1edbc 5. Th\u1ef1c hi\u1ec7n l\u1ea1i c\u00e1c b\u01b0\u1edbc t\u00ednh gi\u00e1 th\u00e0nh sau b\u01b0\u1edbc ph\u00e2n b\u1ed5 chi ph\u00ed chung. Xem h\u01b0\u1edbng d\u1eabn t\u00ednh gi\u00e1 th\u00e0nh <\/span><a style=\"font-size: 12pt; font-family: inherit;\" href=\"\/2023\/kb\/gia-thanh\/\">t\u1ea1i \u0111\u00e2y<\/a><span style=\"font-size: 12pt; color: #1a1a1a; font-family: inherit;\">.<\/span><\/p>\n<\/div><\/div> <div class=\"su-spoiler su-spoiler-style-default su-spoiler-icon-plus\" 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<h4><strong>2.2 Ch\u1ee9ng t\u1eeb chi ph\u00ed chung c\u00f3 S\u1ed1 ti\u1ec1n b\u1eb1ng 0<\/strong><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><span style=\"color: black; font-size: 12pt;\"><strong>M\u00f4 t\u1ea3: <\/strong><span style=\"color: black;\">Tr\u00ean b\u00e1o c\u00e1o ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch, ch\u01b0\u01a1ng tr\u00ecnh hi\u1ec3n th\u1ecb d\u00f2ng ch\u1ee9ng t\u1eeb chi ph\u00ed chung c\u00f3 <strong>S\u1ed1 ti\u1ec1n <\/strong>b\u1eb1ng 0.<\/span><\/span><\/p>\n<p><span style=\"color: black; font-size: 12pt;\"><strong>Nguy\u00ean nh\u00e2n<\/strong>: C\u00f3 th\u1ec3 do ch\u1ee9ng t\u1eeb chi ph\u00ed chung l\u00e0 ch\u1ee9ng t\u1eeb xu\u1ea5t kho NVL nh\u01b0ng ch\u01b0a \u0111\u01b0\u1ee3c t\u00ednh gi\u00e1 xu\u1ea5t kho.<\/span><\/p>\n<p><span style=\"color: black; font-size: 12pt;\"><span style=\"color: black;\"><strong>Gi\u1ea3i ph\u00e1p<\/strong>:<\/span><\/span><\/p>\n<p><span style=\"color: black; font-size: 12pt; font-family: inherit;\">B\u01b0\u1edbc 1. T\u00ednh l\u1ea1i gi\u00e1 xu\u1ea5t kho \u0111\u1ec3 c\u1eadp nh\u1eadt gi\u00e1 tr\u1ecb l\u00ean ch\u1ee9ng t\u1eeb chi ph\u00ed chung theo h\u01b0\u1edbng d\u1eabn <\/span><a style=\"font-size: 12pt; font-family: inherit;\" href=\"html_17060000\" target=\"_blank\" rel=\"noopener\">t\u1ea1i \u0111\u00e2y<\/a><span style=\"color: black; font-size: 12pt; font-family: inherit;\">.<\/span><\/p>\n<p><span style=\"color: black; font-size: 12pt; font-family: inherit;\">B\u01b0\u1edbc 2. V\u00e0o ph\u00e2n h\u1ec7 <\/span><strong style=\"color: black; font-size: 12pt; font-family: inherit;\">Gi\u00e1 th\u00e0nh<\/strong><span style=\"color: black; font-size: 12pt; font-family: inherit;\">, th\u1ef1c hi\u1ec7n ph\u00e2n b\u1ed5 l\u1ea1i chi ph\u00ed chung v\u00e0 th\u1ef1c hi\u1ec7n l\u1ea1i c\u00e1c b\u01b0\u1edbc t\u00ednh gi\u00e1 th\u00e0nh sau b\u01b0\u1edbc ph\u00e2n b\u1ed5 chi ph\u00ed chung. Xem h\u01b0\u1edbng d\u1eabn t\u00ednh gi\u00e1 th\u00e0nh <\/span><a style=\"font-size: 12pt; font-family: inherit;\" href=\"\/2023\/kb\/gia-thanh\/\">t\u1ea1i \u0111\u00e2y<\/a><span style=\"color: black; font-size: 12pt; font-family: inherit;\">.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<p><span style=\"font-size: 12pt;\"><!-- Toggle Panel includes heading and body section that expands when clicked.--><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><!-- Toggle Panel includes heading and body section that expands when clicked.--><\/span><\/p>\n<p><span style=\"font-size: 12pt;\"><\/div><\/div> <\/div><\/span><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":159,"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-2191","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-html_50000000"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/2191","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/users\/159"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/comments?post=2191"}],"version-history":[{"count":4,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/2191\/revisions"}],"predecessor-version":[{"id":53611,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb\/2191\/revisions\/53611"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/media?parent=2191"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-category?post=2191"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2023\/wp-json\/wp\/v2\/ht-kb-tag?post=2191"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}