{"id":35448,"date":"2024-04-15T10:37:46","date_gmt":"2024-04-15T03:37:46","guid":{"rendered":"https:\/\/helpsme.misa.vn\/2023\/?post_type=ht_kb&p=35448"},"modified":"2025-10-24T10:40:24","modified_gmt":"2025-10-24T03:40:24","slug":"khi-tinh-gia-thanh-chi-phi-san-xuat-chung-toi-muon-de-lai-thang-sau-phan-bo-thi-lam-the-nao","status":"publish","type":"ht_kb","link":"https:\/\/helpsme.misa.vn\/2026\/kb\/khi-tinh-gia-thanh-chi-phi-san-xuat-chung-toi-muon-de-lai-thang-sau-phan-bo-thi-lam-the-nao\/","title":{"rendered":"Khi t\u00ednh gi\u00e1 th\u00e0nh, chi ph\u00ed s\u1ea3n xu\u1ea5t chung t\u00f4i mu\u1ed1n \u0111\u1ec3 l\u1ea1i th\u00e1ng sau ph\u00e2n b\u1ed5 th\u00ec l\u00e0m th\u1ebf n\u00e0o?"},"content":{"rendered":"
<\/span><\/p>\n

1. T\u1ed5ng quan <\/strong><\/h3>\n

<\/div>

\n

M\u1ee5c \u0111\u00edch:<\/strong> B\u00e0i vi\u1ebft n\u00e0y gi\u00fap Qu\u00fd kh\u00e1ch hi\u1ec3u quy tr\u00ecnh \u0111\u1ec3 l\u1ea1i m\u1ed9t ph\u1ea7n chi ph\u00ed s\u1ea3n xu\u1ea5t chung ch\u01b0a ph\u00e2n b\u1ed5 trong k\u1ef3, chuy\u1ec3n sang th\u00e1ng sau ph\u00e2n b\u1ed5 ti\u1ebfp khi t\u00ednh gi\u00e1 th\u00e0nh tr\u00ean ph\u1ea7n m\u1ec1m.
\nN\u1ed9i dung b\u00e0i vi\u1ebft g\u1ed3m:<\/strong><\/p>\n

    \n
  • C\u00e1ch h\u1ea1ch to\u00e1n chi ph\u00ed s\u1ea3n xu\u1ea5t chung<\/li>\n
  • Thi\u1ebft l\u1eadp t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 chi ph\u00ed trong k\u1ef3<\/li>\n
  • C\u01a1 ch\u1ebf t\u1ef1 \u0111\u1ed9ng chuy\u1ec3n chi ph\u00ed ch\u01b0a ph\u00e2n b\u1ed5 sang k\u1ef3 sau<\/li>\n
  • L\u01b0u \u00fd theo t\u1eebng ch\u1ebf \u0111\u1ed9 k\u1ebf to\u00e1n (TT133, TT200)<\/li>\n<\/ul>\n

    Ph\u1ea1m vi \u00e1p d\u1ee5ng:<\/strong>\u00a0K\u1ebf to\u00e1n, qu\u1ea3n tr\u1ecb gi\u00e1 th\u00e0nh<\/p>\n<\/div><\/div>

    <\/span><\/p>\n

    2. C\u00e1c b\u01b0\u1edbc th\u1ef1c hi\u1ec7n<\/strong><\/h3>\n

    <\/div>

    \n

    V\u00ed d\u1ee5<\/strong>: Th\u00e1ng 4\/2024 ph\u00e1t sinh chi ph\u00ed d\u1ecbch v\u1ee5 mua ngo\u00e0i l\u00e0 10 tri\u1ec7u, tuy nhi\u00ean trong th\u00e1ng 4\/2024 ch\u1ec9 mu\u1ed1n ph\u00e2n b\u1ed5 50% chi ph\u00ed, mu\u1ed1n chuy\u1ec3n chi ph\u00ed\u00a0 c\u00f2n l\u1ea1i qua th\u00e1ng 5\/2024 \u0111\u1ec3 ph\u00e2n b\u1ed5 ti\u1ebfp, \u0111\u01a1n v\u1ecb th\u1ef1c hi\u1ec7n nh\u01b0 sau:<\/p>\n\n\n\n
    <\/div><\/div>
    <\/span><\/p>\n
    Tr\u01b0\u1eddng h\u1ee3p 1<\/strong>: \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p \u00e1p d\u1ee5ng TT133<\/strong><\/h6>\n

    <\/div>

    \n
      \n
    • Th\u00e1ng 4\/2024, khi ph\u00e1t sinh chi ph\u00ed chung h\u1ea1ch to\u00e1n chi ph\u00ed chung N\u1ee3 TK 154\/C\u00f3 331,11,112,…<\/li>\n
    • Ch\u1ecdn \u0111\u1ea7y \u0111\u1ee7 c\u00e1c<\/strong> Kho\u1ea3n m\u1ee5c CP\u00a0<\/strong><\/li>\n
    • B\u1ecf tr\u1ed1ng \u0110\u1ed1i t\u01b0\u1ee3ng THCP, C\u00f4ng tr\u00ecnh, \u0110\u01a1n h\u00e0ng, H\u1ee3p \u0111\u1ed3ng.<\/strong><\/li>\n<\/ul>\n

      \"\"<\/p>\n

        \n
      • Khi l\u1eadp k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh th\u00e1ng 4\/2024, chi ph\u00ed s\u1ebd hi\u1ec3n th\u1ecb t\u1ea1i d\u00f2ng chi ph\u00ed chung c\u1ea7n ph\u00e2n b\u1ed5. B\u1ea1n th\u1ef1c hi\u1ec7n g\u00f5 l\u1ea1i t\u1ef7 l\u1ec7 ph\u00e2n b\u1ed5 t\u1ea1i c\u1ed9t %<\/strong> ph\u00e2n b\u1ed5 l\u1ea7n n\u00e0y<\/strong> theo nhu c\u1ea7u.<\/li>\n
      • Nh\u1ea5n n\u00fat Ph\u00e2n b\u1ed5<\/strong>. Ph\u1ea7n m\u1ec1m s\u1ebd t\u00ednh s\u1ed1 ti\u1ec1n t\u01b0\u01a1ng \u1ee9ng ph\u00e2n b\u1ed5 trong k\u1ef3<\/li>\n<\/ul>\n

        \"\"<\/p>\n

        => S\u1ed1 ti\u1ec1n c\u00f2n l\u1ea1i khi l\u1eadp k\u1ef3 t\u00ednh gi\u00e1 th\u00e0nh th\u00e1ng 5\/2024 s\u1ebd \u0111\u01b0\u1ee3c t\u1ef1 \u0111\u1ed9ng l\u1ea5y l\u00ean \u0111\u1ec3 ph\u00e2n b\u1ed5 ti\u1ebfp.<\/p>\n

        \"\"<\/p>\n<\/div><\/div><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n\n\n\n
        <\/span><\/p>\n
        Tr\u01b0\u1eddng h\u1ee3p 2<\/strong>: \u0110\u1ed1i v\u1edbi doanh nghi\u1ec7p \u00e1p d\u1ee5ng TT200<\/strong><\/h6>\n

        <\/div>

        \n

        Ph\u1ea7n m\u1ec1m kh\u00f4ng h\u1ed7 tr\u1ee3 chuy\u1ec3n chi ph\u00ed chung qua k\u1ef3 sau<\/strong><\/span>, b\u1ea1n th\u1ef1c hi\u1ec7n \u0111\u00e1nh gi\u00e1 d\u1edf dang \u0111\u1ec3 chuy\u1ec3n chi ph\u00ed qua k\u1ef3 sau t\u00ednh ti\u1ebfp.<\/span><\/strong><\/p>\n

        N\u1ebfu b\u1ea1n kh\u00f4ng mu\u1ed1n \u0111\u00e1nh gi\u00e1 d\u1edf dang m\u00e0 chuy\u1ec3n chi ph\u00ed chung qua k\u1ef3 sau m\u1edbi ph\u00e2n b\u1ed5 th\u00ec th\u1ef1c hi\u1ec7n theo h\u01b0\u1edbng d\u1eabn sau:<\/p>\n

          \n
        • Th\u00e1ng 4, khi ph\u00e1t sinh chi ph\u00ed chung h\u1ea1ch to\u00e1n chi ph\u00ed chung N\u1ee3 TK 62x\/C\u00f3 331,11,112,…<\/li>\n
        • B\u1ecf tr\u1ed1ng \u0110\u1ed1i t\u01b0\u1ee3ng THCP, C\u00f4ng tr\u00ecnh, \u0110\u01a1n h\u00e0ng, H\u1ee3p \u0111\u1ed3ng.<\/strong><\/li>\n<\/ul>\n

          \"\"<\/p>\n

            \n
          • T\u1ea1i th\u00e1ng 4\/2024 h\u1ea1ch to\u00e1n gi\u1ea3m chi ph\u00ed chung c\u1ea7n chuy\u1ec3n qua k\u1ef3 sau th\u00f4ng qua t\u00e0i kho\u1ea3n trung gian v\u00ed d\u1ee5: N\u1ee3 TK 1388, 3388\/C\u00f3 TK 62x \u1edf ph\u00e2n h\u1ec7 T\u1ed5ng h\u1ee3p<\/strong>\/Ch\u1ee9ng t\u1eeb NVK.<\/strong><\/li>\n
          • B\u1ecf tr\u1ed1ng \u0110\u1ed1i t\u01b0\u1ee3ng THCP, C\u00f4ng tr\u00ecnh, \u0110\u01a1n h\u00e0ng, H\u1ee3p \u0111\u1ed3ng.<\/strong><\/li>\n<\/ul>\n

            \"\"<\/p>\n

              \n
            • Qua th\u00e1ng 5\/2024 h\u1ea1ch to\u00e1n t\u0103ng s\u1ed1 chi ph\u00ed \u0111\u00e3 gi\u1ea3m \u1edf th\u00e1ng 4 l\u1ea1i \u1edf ph\u00e2n h\u1ec7 T\u1ed5ng h\u1ee3p<\/strong>\/Ch\u1ee9ng t\u1eeb NVK<\/strong> N\u1ee3 62x\/C\u00f3 1388,3388.<\/li>\n
            • B\u1ecf tr\u1ed1ng \u0110\u1ed1i t\u01b0\u1ee3ng THCP, C\u00f4ng tr\u00ecnh, \u0110\u01a1n h\u00e0ng, H\u1ee3p \u0111\u1ed3ng.<\/strong><\/li>\n
            • Khi t\u00ednh gi\u00e1 th\u00e0nh th\u00e1ng 5\/2024, ph\u1ea7n m\u1ec1m s\u1ebd l\u1ea5y s\u1ed1 chi ph\u00ed chung \u0111\u00f3 \u0111\u1ec3 ph\u00e2n b\u1ed5 ti\u1ebfp t\u1ee5c.<\/li>\n<\/ul>\n

              \"\"<\/p>\n<\/div><\/div><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":128,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"_links_to":"","_links_to_target":"","footnotes":""},"ht-kb-category":[2637],"ht-kb-tag":[],"class_list":["post-35448","ht_kb","type-ht_kb","status-publish","format-standard","hentry","ht_kb_category-gia-thanh-cau-hoi-thuong-gap-theo-nghiep-vu"],"_links":{"self":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/35448","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\/128"}],"replies":[{"embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/comments?post=35448"}],"version-history":[{"count":4,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/35448\/revisions"}],"predecessor-version":[{"id":44311,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb\/35448\/revisions\/44311"}],"wp:attachment":[{"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/media?parent=35448"}],"wp:term":[{"taxonomy":"ht_kb_category","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-category?post=35448"},{"taxonomy":"ht_kb_tag","embeddable":true,"href":"https:\/\/helpsme.misa.vn\/2026\/wp-json\/wp\/v2\/ht-kb-tag?post=35448"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}