{"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":"2026-04-03T16:51:27","modified_gmt":"2026-04-03T09:51:27","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\/2026\/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":"<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><b>1. T\u1ed5ng quan<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<b>M\u1ee5c \u0111\u00edch:<\/b> H\u01b0\u1edbng d\u1eabn x\u1eed l\u00fd tr\u01b0\u1eddng h\u1ee3p c\u00e1c h\u1ee3p \u0111\u1ed3ng ph\u00e1t sinh chi ph\u00ed nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c t\u00edch ch\u1ecdn &#8220;T\u00ednh gi\u00e1 th\u00e0nh&#8221;, d\u1eabn \u0111\u1ebfn ch\u01b0\u01a1ng tr\u00ecnh kh\u00f4ng t\u1eadp h\u1ee3p chi ph\u00ed v\u00e0 kh\u00f4ng t\u00ednh gi\u00e1 th\u00e0nh cho c\u00e1c h\u1ee3p \u0111\u1ed3ng n\u00e0y.<br \/>\n<b>Bi\u1ec3u hi\u1ec7n:<\/b><br \/>\n&#8211; C\u00e1c t\u00e0i kho\u1ea3n chi ph\u00ed (TK 621, 622, 627, 154) \u0111\u00e3 ph\u00e1t sinh v\u1eabn c\u00f2n s\u1ed1 d\u01b0 N\u1ee3.<br \/>\n&#8211; Tr\u00ean b\u00e1o c\u00e1o ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch 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 ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2020\/11\/kiemtragiathanh_02-700x89.png\" alt=\"\" width=\"700\" height=\"89\" \/><br \/>\n<b>N\u1ed9i dung:<\/b><\/p>\n<ul>\n<li>Nguy\u00ean nh\u00e2n h\u1ee3p \u0111\u1ed3ng kh\u00f4ng \u0111\u01b0\u1ee3c t\u00ednh gi\u00e1 th\u00e0nh<\/li>\n<li>C\u00e1c b\u01b0\u1edbc ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd h\u1ee3p \u0111\u1ed3ng ch\u01b0a t\u00edch ch\u1ecdn &#8220;T\u00ednh gi\u00e1 th\u00e0nh&#8221;<\/li>\n<li>Li\u00ean k\u1ebft h\u01b0\u1edbng d\u1eabn t\u00ednh gi\u00e1 th\u00e0nh theo TT 133 v\u00e0 TT 200<\/li>\n<\/ul>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n t\u1ed5ng h\u1ee3p, K\u1ebf to\u00e1n gi\u00e1 th\u00e0nh, K\u1ebf to\u00e1n vi\u00ean <\/div><\/div>\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><b>2. Nguy\u00ean nh\u00e2n v\u00e0 c\u00e1ch x\u1eed l\u00fd<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<p><strong>B\u01b0\u1edbc 1:<\/strong>\u00a0V\u00e0o\u00a0<strong>Ti\u1ec7n \u00edch\/Ki\u1ec3m tra, \u0111\u1ed1i chi\u1ebfu ch\u1ee9ng t\u1eeb, s\u1ed5 s\u00e1ch<\/strong>, thi\u1ebft l\u1eadp tham s\u1ed1 v\u00e0 nh\u1ea5n\u00a0<strong>Ki\u1ec3m tra ngay<\/strong>\u00a0t\u1ea1i m\u1ee5c\u00a0<strong>9. Gi\u00e1 th\u00e0nh.<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 2:\u00a0<\/strong>Ki\u1ec3m tra m\u1ee5c <strong>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;<\/strong><\/p>\n<p><strong>B\u01b0\u1edbc 3: <\/strong>Ki\u1ec3m tra v\u00e0 x\u1eed l\u00fd c\u00e1c h\u1ee3p \u0111\u1ed3ng nh\u01b0 sau:<\/p>\n<table style=\"border-collapse: collapse; width: 100%;\">\n<tbody>\n<tr>\n<td style=\"width: 100%;\"><\/div><\/div>\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<h4><b>2.1 Nguy\u00ean nh\u00e2n<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\nN\u1ebfu c\u00e1c h\u1ee3p \u0111\u1ed3ng ph\u00e1t sinh chi ph\u00ed (TK 621, 622, 627, 154) nh\u01b0ng kh\u00f4ng \u0111\u01b0\u1ee3c t\u00edch ch\u1ecdn <b>T\u00ednh gi\u00e1 th\u00e0nh<\/b> th\u00ec ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd kh\u00f4ng t\u1eadp h\u1ee3p chi ph\u00ed, kh\u00f4ng t\u00ednh gi\u00e1 th\u00e0nh cho c\u00e1c h\u1ee3p \u0111\u1ed3ng n\u00e0y. \u0110i\u1ec1u n\u00e0y khi\u1ebfn c\u00e1c t\u00e0i kho\u1ea3n chi ph\u00ed \u0111\u00e3 ph\u00e1t sinh v\u1eabn c\u00f2n s\u1ed1 d\u01b0 N\u1ee3.<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2020\/11\/kiemtragiathanh_01-700x355.png\" alt=\"\" width=\"700\" height=\"355\" \/><br \/>\n<\/div><\/div>\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<h4><b>2.2 C\u00e1c b\u01b0\u1edbc x\u1eed l\u00fd<\/b><\/h4>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\n<b>B\u01b0\u1edbc 1.<\/b> Nh\u1ea5n v\u00e0o t\u1eebng <b>S\u1ed1 h\u1ee3p \u0111\u1ed3ng<\/b> \u0111\u1ec3 m\u1edf h\u1ee3p \u0111\u1ed3ng l\u00ean ki\u1ec3m tra.<br \/>\n<b>B\u01b0\u1edbc 2.<\/b> N\u1ebfu mu\u1ed1n t\u1eadp h\u1ee3p chi ph\u00ed, t\u00ednh gi\u00e1 th\u00e0nh cho h\u1ee3p \u0111\u1ed3ng th\u00ec <b>S\u1eeda<\/b> h\u1ee3p \u0111\u1ed3ng v\u00e0 t\u00edch ch\u1ecdn v\u00e0o m\u1ee5c <b>T\u00ednh gi\u00e1 th\u00e0nh<\/b>.<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2020\/11\/kiemtragiathanh_03-700x350.png\" alt=\"\" width=\"700\" height=\"350\" \/><br \/>\n<b>B\u01b0\u1edbc 3.<\/b> 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 <b>h\u1ee3p \u0111\u1ed3ng<\/b> c\u1ea7n t\u00ednh gi\u00e1 th\u00e0nh (\u0111\u00e3 t\u00edch ch\u1ecdn <b>T\u00ednh gi\u00e1 th\u00e0nh<\/b>).<br \/>\n<img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-medium\" src=\"https:\/\/helpsme.misa.vn\/2022\/wp-content\/uploads\/2020\/11\/kiemtragiathanh_04-700x517.png\" alt=\"\" width=\"700\" height=\"517\" \/><br \/>\n<b>B\u01b0\u1edbc 4.<\/b> 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:<\/p>\n<ul>\n<li>H\u01b0\u1edbng d\u1eabn theo TT 133 <a href=\"\/2022\/kb\/tinhgiathanh_theohopdong_tt133\/\">t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<li>H\u01b0\u1edbng d\u1eabn theo TT 200 <a href=\"\/2022\/kb\/tinhgiathanh_theohopdong_tt200\/\">t\u1ea1i \u0111\u00e2y<\/a><\/li>\n<\/ul>\n<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","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\/2026\/wp-json\/wp\/v2\/ht-kb\/14092","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb"}],"about":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/types\/ht_kb"}],"author":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/users\/133"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=14092"}],"version-history":[{"count":7,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/14092\/revisions"}],"predecessor-version":[{"id":69017,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/14092\/revisions\/69017"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=14092"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=14092"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=14092"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}