{"id":24370,"date":"2022-04-13T14:43:00","date_gmt":"2022-04-13T07:43:00","guid":{"rendered":"http:\/\/helpsme.misa.vn\/2022\/?post_type=ht_kb&#038;p=24370"},"modified":"2026-04-03T16:33:12","modified_gmt":"2026-04-03T09:33:12","slug":"9-6-kiem-tra-doi-tuong-tap-hop-chi-phi-cong-trinh-don-hang-hop-dong-co-thay-doi-tieu-thuc-phan-bo-chi-phi-chung-trong-ky-ke-toan-dan-den-vi-pham-nguyen-tac-nhat-quan-cua-chuan-muc-ke-toan","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/9-6-kiem-tra-doi-tuong-tap-hop-chi-phi-cong-trinh-don-hang-hop-dong-co-thay-doi-tieu-thuc-phan-bo-chi-phi-chung-trong-ky-ke-toan-dan-den-vi-pham-nguyen-tac-nhat-quan-cua-chuan-muc-ke-toan\/","title":{"rendered":"9.6. Ki\u1ec3m tra \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed\/c\u00f4ng tr\u00ecnh\/\u0111\u01a1n h\u00e0ng\/h\u1ee3p \u0111\u1ed3ng c\u00f3 thay \u0111\u1ed5i ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 chi ph\u00ed chung trong k\u1ef3 k\u1ebf to\u00e1n d\u1eabn \u0111\u1ebfn vi ph\u1ea1m nguy\u00ean t\u1eafc Nh\u1ea5t qu\u00e1n c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n"},"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 \u0111\u1ea3m b\u1ea3o nguy\u00ean t\u1eafc nh\u1ea5t qu\u00e1n trong vi\u1ec7c \u00e1p d\u1ee5ng ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 chi ph\u00ed chung theo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 01.<br \/>\n<b>N\u1ed9i dung:<\/b><\/p>\n<ul>\n<li>Gi\u1edbi thi\u1ec7u nguy\u00ean t\u1eafc nh\u1ea5t qu\u00e1n trong k\u1ebf to\u00e1n.<\/li>\n<li>H\u01b0\u1edbng d\u1eabn ki\u1ec3m tra v\u00e0 \u00e1p d\u1ee5ng ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 chi ph\u00ed chung tr\u00ean ph\u1ea7n m\u1ec1m.<\/li>\n<li>Ph\u1ea1m vi \u00e1p d\u1ee5ng theo Th\u00f4ng t\u01b0 133 v\u00e0 Th\u00f4ng t\u01b0 200.<\/li>\n<\/ul>\n<p><strong>Bi\u1ec3u hi\u1ec7n:<\/strong> Tr\u01b0\u1eddng h\u1ee3p trong k\u1ef3 c\u00f3 \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed\/c\u00f4ng tr\u00ecnh\/\u0111\u01a1n h\u00e0ng\/h\u1ee3p \u0111\u1ed3ng thay \u0111\u1ed5i ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 chi ph\u00ed chung, ch\u01b0\u01a1ng tr\u00ecnh s\u1ebd hi\u1ec3n th\u1ecb b\u00e1o c\u00e1o chi ti\u1ebft th\u1ec3 hi\u1ec7n nh\u1eefng \u0111\u1ed1i t\u01b0\u1ee3ng n\u00e0y.<\/p>\n<p><img decoding=\"async\" class=\"img-size80\" src=\"\/2022\/wp-content\/uploads\/2019\/12\/quyet_toan_73.png&quot;\" alt=\"\" \/><\/p>\n<p><b>Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/b> K\u1ebf to\u00e1n, qu\u1ea3n l\u00fd t\u00e0i ch\u00ednh doanh nghi\u1ec7p <\/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. C\u0103n c\u1ee9 ph\u00e1p l\u00fd<\/b><\/h3>\n<p><\/div><div class=\"su-spoiler-content su-u-clearfix su-u-trim\">\nTheo Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n Vi\u1ec7t Nam s\u1ed1 01, nguy\u00ean t\u1eafc nh\u1ea5t qu\u00e1n \u0111\u01b0\u1ee3c quy \u0111\u1ecbnh nh\u01b0 sau:<\/p>\n<p style=\"background: white none repeat scroll 0% 0%; margin-bottom: 7.5pt; text-align: justify;\"><em>\u201cC\u00e1c ch\u00ednh s\u00e1ch v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n doanh nghi\u1ec7p \u0111\u00e3 ch\u1ecdn ph\u1ea3i \u0111\u01b0\u1ee3c \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t \u00edt nh\u1ea5t trong m\u1ed9t k\u1ef3 k\u1ebf to\u00e1n n\u0103m. Tr\u01b0\u1eddng h\u1ee3p c\u00f3 thay \u0111\u1ed5i ch\u00ednh s\u00e1ch v\u00e0 ph\u01b0\u01a1ng ph\u00e1p k\u1ebf to\u00e1n \u0111\u00e3 ch\u1ecdn th\u00ec ph\u1ea3i gi\u1ea3i tr\u00ecnh l\u00fd do v\u00e0 \u1ea3nh h\u01b0\u1edfng c\u1ee7a s\u1ef1 thay \u0111\u1ed5i \u0111\u00f3 trong ph\u1ea7n thuy\u1ebft minh b\u00e1o c\u00e1o t\u00e0i ch\u00ednh.\u201d<\/em><\/p>\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<h3><b>3. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/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>9.6. Ki\u1ec3m tra \u0111\u1ed1i t\u01b0\u1ee3ng t\u1eadp h\u1ee3p chi ph\u00ed\/c\u00f4ng tr\u00ecnh\/\u0111\u01a1n h\u00e0ng\/h\u1ee3p \u0111\u1ed3ng c\u00f3 thay \u0111\u1ed5i ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 chi ph\u00ed chung trong k\u1ef3 k\u1ebf to\u00e1n d\u1eabn \u0111\u1ebfn vi ph\u1ea1m nguy\u00ean t\u1eafc Nh\u1ea5t qu\u00e1n c\u1ee7a Chu\u1ea9n m\u1ef1c k\u1ebf to\u00e1n.<\/strong><\/p>\n<p><b>B\u01b0\u1edbc 3:<\/b> V\u00e0o ph\u00e2n h\u1ec7 <b>Gi\u00e1 th\u00e0nh<\/b>, m\u1edf b\u1ea3ng ph\u00e2n b\u1ed5 chi ph\u00ed chung c\u1ee7a t\u1eebng k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh \u0111\u1ec3 ki\u1ec3m tra:<\/p>\n<ul>\n<li>V\u1edbi ph\u01b0\u01a1ng ph\u00e1p <b>Gi\u1ea3n \u0111\u01a1n\/H\u1ec7 s\u1ed1, t\u1ef7 l\u1ec7<\/b>: Tr\u00ean k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh, nh\u1ea5n chu\u1ed9t ph\u1ea3i, ch\u1ecdn <b>T\u00ednh gi\u00e1 th\u00e0nh<\/b>.<\/li>\n<li>V\u1edbi ph\u01b0\u01a1ng ph\u00e1p <b>C\u00f4ng tr\u00ecnh\/\u0110\u01a1n h\u00e0ng\/H\u1ee3p \u0111\u1ed3ng<\/b>: Tr\u00ean k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh, nh\u1ea5n chu\u1ed9t ph\u1ea3i, ch\u1ecdn <b>Ph\u00e2n b\u1ed5 chi ph\u00ed chung<\/b>.<\/li>\n<\/ul>\n<p><b>B\u01b0\u1edbc 4:<\/b> Tr\u00ean b\u1ea3ng ph\u00e2n b\u1ed5 chi ph\u00ed chung, ki\u1ec3m tra v\u00e0 ch\u1ecdn l\u1ea1i ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 \u0111\u1ec3 \u0111\u1ea3m b\u1ea3o:<\/p>\n<ul>\n<li>V\u1edbi\u00a0<strong>Th\u00f4ng t\u01b0 133<\/strong>: M\u1ed9t c\u1eb7p Kho\u1ea3n m\u1ee5c chi ph\u00ed v\u00e0 \u0110\u1ed1i t\u01b0\u1ee3ng THCP\/C\u00f4ng tr\u00ecnh\/\u0110\u01a1n h\u00e0ng\/H\u1ee3p \u0111\u1ed3ng, ph\u1ea3i \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 chi ph\u00ed chung trong k\u1ef3 k\u1ebf to\u00e1n.<\/li>\n<li>V\u1edbi\u00a0<strong>Th\u00f4ng t\u01b0 200<\/strong>: M\u1ed9t c\u1eb7p T\u00e0i kho\u1ea3n v\u00e0 \u0110\u1ed1i t\u01b0\u1ee3ng THCP\/C\u00f4ng tr\u00ecnh\/\u0110\u01a1n h\u00e0ng\/H\u1ee3p \u0111\u1ed3ng, ph\u1ea3i \u00e1p d\u1ee5ng th\u1ed1ng nh\u1ea5t ti\u00eau th\u1ee9c ph\u00e2n b\u1ed5 chi ph\u00ed chung trong k\u1ef3 k\u1ebf to\u00e1n.<\/li>\n<\/ul>\n<p><b>B\u01b0\u1edbc 5:<\/b> Th\u1ef1c hi\u1ec7n t\u00ednh l\u1ea1i gi\u00e1 th\u00e0nh (th\u1ef1c hi\u1ec7n l\u1ea1i b\u01b0\u1edbc t\u00ednh gi\u00e1 th\u00e0nh v\u00e0 c\u00e1c b\u01b0\u1edbc sau b\u01b0\u1edbc n\u00e0y). Xem h\u01b0\u1edbng d\u1eabn t\u00ednh gi\u00e1 th\u00e0nh <a href=\"\/2026\/kb\/gia-thanh\/\">t\u1ea1i \u0111\u00e2y<\/a>.<br \/>\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-24370","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\/24370","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=24370"}],"version-history":[{"count":4,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/24370\/revisions"}],"predecessor-version":[{"id":68997,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/24370\/revisions\/68997"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=24370"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=24370"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=24370"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}