{"id":2656,"date":"2021-08-10T08:52:19","date_gmt":"2021-08-10T01:52:19","guid":{"rendered":"http:\/\/htttdn.com\/?post_type=ht_kb&#038;p=2656"},"modified":"2021-08-10T09:21:43","modified_gmt":"2021-08-10T02:21:43","slug":"nhung-van-de-quan-trong-ke-toan-xay-dung-can-phai-biet","status":"publish","type":"ht_kb","link":"https:\/\/htttdn.com\/index.php\/tin-tuc\/nhung-van-de-quan-trong-ke-toan-xay-dung-can-phai-biet\/","title":{"rendered":"Nh\u1eefng v\u1ea5n \u0111\u1ec1 quan tr\u1ecdng k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng c\u1ea7n ph\u1ea3i bi\u1ebft"},"content":{"rendered":"<p style=\"text-align: right;\"><em>T\u00e1c gi\u1ea3: B\u00f9i Th\u00fay H\u00e0, 04-8-2021<\/em><\/p>\n<p>K\u00ea\u0301 toa\u0301n x\u00e2y d\u01b0\u0323ng \u0111o\u0300i ho\u0309i kh\u00f4ng chi\u0309 co\u0301 nh\u01b0\u0303ng kinh nghi\u00ea\u0323m v\u00ea\u0300 ha\u0323ch toa\u0301n ma\u0300 c\u00e2\u0300n co\u0301 nhi\u00ea\u0300u tra\u0309i nghi\u00ea\u0323m th\u01b0\u0323c t\u00ea\u0301 nh\u01b0 ca\u0301c c\u00f4ng vi\u00ea\u0323c li\u00ean quan \u0111\u00ea\u0301n vi\u00ea\u0323c lu\u00e2n chuy\u00ea\u0309n h\u00f4\u0300 s\u01a1 ch\u01b0\u0301ng t\u01b0\u0300 cu\u0309a ca\u0301c b\u00f4\u0323 ph\u00e2\u0323n \u0111i t\u01b0\u0300 kho, c\u00f4ng tri\u0300nh, \u0111\u00ea\u0301n x\u01b0\u0309 ly\u0301 tr\u00ean v\u0103n pho\u0300ng.<\/p>\n<h2>1. Nh\u1eefng v\u1ea5n \u0111\u1ec1 chung<\/h2>\n<h3>H\u1ed3 s\u01a1 th\u1ea7u<\/h3>\n<p>L\u00e2\u0323p \u0111\u01a1n m\u01a1\u0300i th\u00e2\u0300u, la\u0300m h\u00f4\u0300 s\u01a1 th\u00e2\u0300u, khi \u0111a\u0303 tr\u00fang th\u00e2\u0300u c\u00f4ng tri\u0300nh tham gia th\u00e2\u0300u, \u0111a\u0303 co\u0301 kh\u1ed1i l\u01b0\u01a1\u0323ng, gia\u0301 tri\u0323, co\u0301 d\u01b0\u0323 th\u00e2\u0300u. K\u00ea\u0301 toa\u0301n c\u0103n c\u01b0\u0301 va\u0300o d\u01b0\u0323 toa\u0301n \u0111a\u0303 tru\u0301ng th\u00e2\u0300u ti\u00ea\u0301n ha\u0300nh bo\u0301c chi phi\u0301 \u0111\u00ea\u0309 bi\u00ea\u0301t \u0111\u01b0\u01a1\u0323c c\u00f4ng tri\u0300nh na\u0300y co\u0301 nh\u01b0\u0303ng loa\u0323i chi phi\u0301 gi\u0300 \u0111\u00ea\u0309 ha\u0323ch toa\u0301n cho \u0111u\u0301ng ta\u0300i khoa\u0309n va\u0300 khoa\u0309n mu\u0323c chi phi\u0301 t\u01b0\u01a1ng \u01b0\u0301ng.<\/p>\n<p>M\u00f4\u0303i m\u00f4\u0323t c\u00f4ng tri\u0300nh co\u0301 m\u00f4\u0323t d\u01b0\u0323 toa\u0301n, h\u01a1\u0323p \u0111\u00f4\u0300ng ri\u00eang. T\u01b0\u0300 d\u01b0\u0323 toa\u0301n \u0111o\u0301, c\u00e2\u0300n ba\u0301m va\u0300o d\u01b0\u0323 toa\u0301n \u0111a\u0303 bo\u0301c \u0111\u01b0\u01a1\u0323c \u0111\u00ea\u0309 t\u00e2\u0323p h\u01a1\u0323p ca\u0301c loa\u0323i chi phi\u0301 va\u0300o t\u01b0\u0300ng c\u00f4ng tri\u0300nh cho \u0111u\u0301ng. L\u01b0u y\u0301 pha\u0309i ba\u0301m sa\u0301t va\u0300o d\u01b0\u0323 toa\u0301n \u0111a\u0303 bo\u0301c; \u0110\u0103\u0323c bi\u00ea\u0323t la\u0300 pha\u0309i \u0111u\u0301ng v\u00ea\u0300 m\u0103\u0323t kh\u00f4\u0301i l\u01b0\u01a1\u0323ng, co\u0300n gia\u0301 tri\u0323 thi\u0300 c\u0103n c\u01b0\u0301 va\u0300o tr\u00ean ho\u0301a \u0111\u01a1n (Nh\u01b0ng \u0111\u01a1n gia\u0301 tr\u00ean ho\u0301a \u0111\u01a1n th\u01b0\u01a1\u0300ng be\u0301 h\u01a1n so v\u01a1\u0301i tr\u00ean d\u01b0\u0323 toa\u0301n) \u0111\u00ea\u0309 sao cho khi ha\u0323ch toa\u0301n c\u00f4ng tri\u0300nh co\u0300n co\u0301 l\u00e3i.<\/p>\n<h3>Theo d\u00f5i chi ph\u00ed theo c\u00f4ng tr\u00ecnh<\/h3>\n<p>\u0110\u0103\u0323c \u0111i\u00ea\u0309m v\u00ea\u0300 x\u00e2y d\u01b0\u0323ng la\u0300 Chi phi\u0301 cu\u0309a c\u00f4ng tri\u0300nh na\u0300o thi\u0300 cho \u0111u\u0301ng va\u0300 c\u00f4ng tri\u0300nh \u0111o\u0301. \u0110\u00f4\u0301i v\u01a1\u0301i ca\u0301c C\u00f4ng ty ha\u0323ch toa\u0301n theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC thi\u0300 ca\u0301c loa\u0323i chi phi\u0301 \u0111\u01b0\u01a1\u0323c th\u00ea\u0309 hi\u00ea\u0323n ro\u0303 tr\u00ean \u0111\u00e2\u0300u ca\u0301c Ta\u0300i khoa\u0309n chi ti\u00ea\u0301t li\u00ean quan: TK 621 &#8211; Chi phi\u0301 NVL tr\u01b0\u0323c ti\u00ea\u0301p, TK 622 &#8211; Chi phi\u0301 nh\u00e2n c\u00f4ng tr\u01b0\u0323c ti\u00ea\u0301p, TK 623 &#8211; Chi phi\u0301 ma\u0301y thi c\u00f4ng, TK 627- Chi phi\u0301 chung kha\u0301c. (\u00c1p du\u0323ng theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC thi\u0300 ha\u0323ch toa\u0301n va\u0300o TK 154 &#8211; Chi ti\u00ea\u0301t ca\u0301c khoa\u0309n mu\u0323c chi phi\u0301 cho phu\u0300 h\u01a1\u0323p). Ph\u00e2n bi\u1ec7t \u0111\u01b0\u01a1\u0323c chi phi\u0301 chung va\u0300 chi phi\u0301 kha\u0301c trong x\u00e2y d\u01b0\u0323ng<\/p>\n<p>Do \u0111\u0103\u0323c \u0111i\u00ea\u0309m C\u00f4ng ty x\u00e2y d\u01b0\u0323ng la\u0300 thi c\u00f4ng nhi\u00ea\u0300u n\u01a1i kha\u0301c nhau, do \u0111o\u0301 c\u00e2\u0300n c\u0103n c\u01b0\u0301 va\u0300o th\u00f4ng ba\u0301o gia\u0301 cu\u0309a m\u00f4\u0303i n\u01a1i \u0111\u00ea\u0309 a\u0301p gia\u0301 \u0111u\u0301ng cho m\u00f4\u0303i c\u00f4ng tri\u0300nh.<\/p>\n<h3>Thu\u1ebf v\u00e3ng lai<\/h3>\n<p>A\u0301p du\u0323ng ca\u0301c Th\u00f4ng t\u01b0 v\u1ec1 thu\u00ea\u0301 va\u0303ng lai (Th\u00f4ng t\u01b0 m\u01a1\u0301i hi\u00ea\u0323n nay la\u0300 Th\u00f4ng t\u01b0 26\/2015\/TT-BTC cu\u0309a T\u00f4\u0309ng Cu\u0323c Thu\u00ea\u0301 quy \u0111i\u0323nh \u0111\u00f4\u0301i v\u01a1\u0301i c\u00f4ng tri\u0300nh ngoa\u0323i ti\u0309nh co\u0301 gia\u0301 tri\u0323 \u0111a\u0303 bao g\u00f4\u0300m ca\u0309 thu\u00ea\u0301 GTGT ma\u0300 l\u01a1\u0301n h\u01a1n 1 ty\u0309 \u0111\u00f4\u0300ng thi\u0300 pha\u0309i n\u00f4\u0323p thu\u00ea\u0301 GTGT va\u0303ng lai 2% ta\u0323i Chi cu\u0323c thu\u00ea\u0301 n\u01a1i c\u00f4ng tri\u0300nh thi c\u00f4ng). Chu\u00e2\u0309n bi\u0323 h\u00f4\u0300 s\u01a1 \u0111\u00ea\u0309 la\u0300m ca\u0301c thu\u0309 tu\u0323c li\u00ean quan \u0111\u00ea\u0301n thu\u00ea\u0301 va\u0303ng lai, c\u1ee5 th\u1ec3 nh\u01b0 sau:<\/p>\n<ul>\n<li>Thu\u0309 tu\u0323c m\u01a1\u0309 ma\u0303 s\u00f4\u0301 thu\u00ea\u0301 (MST) va\u0303ng lai.<\/li>\n<li>\u0110\u01a1n \u0111\u00ea\u0300 nghi\u0323 c\u00e2\u0301p MST va\u0303ng lai (M\u00e2\u0303u na\u0300y \u01a1\u0309 c\u01a1 quan thu\u00ea\u0301).<\/li>\n<li>Ca\u0301c h\u00f4\u0300 s\u01a1 li\u00ean quan \u0111\u00ea\u0309 th\u01b0\u0323c hi\u00ea\u0323n \u0111u\u0301ng ca\u0301c y\u00eau c\u00e2\u0300u v\u00ea\u0300 Lu\u00e2\u0323t thu\u00ea\u0301 GTGT va\u0303ng lai.<\/li>\n<\/ul>\n<h3>D\u1ef1 to\u00e1n chi ph\u00ed v\u00e0 chi th\u1ef1c t\u1ebf<\/h3>\n<p>V\u00e2\u0323t t\u01b0 ca\u0301c c\u00f4ng tri\u0300nh na\u0300o thi\u0300 pha\u0309i \u0111u\u0301ng \u0111i\u0323nh m\u01b0\u0301c nh\u01b0 trong d\u01b0\u0323 toa\u0301n kh\u00f4ng \u0111\u01b0\u01a1\u0323c xu\u00e2\u0301t qua\u0301 kh\u00f4\u0301i l\u01b0\u01a1\u0323ng v\u01b0\u01a1\u0323t m\u01b0\u0301c th\u00ec se\u0303 bi\u0323 ga\u0323t chi phi\u0301 kh\u00f4ng h\u01a1\u0323p ly\u0301.<\/p>\n<p>Chi phi\u0301 nh\u00e2n c\u00f4ng cu\u0303ng c\u00e2\u0300n ba\u0301m sa\u0301t va\u0300o trong d\u01b0\u0323 toa\u0301n bo\u0301c r\u00f4\u0300i \u0111\u00ea\u0309 bi\u00ea\u0301t \u0111\u01b0\u01a1\u0323c nh\u00e2n c\u00f4ng cho t\u01b0\u0300ng ha\u0323ng mu\u0323c c\u00f4ng tr\u00ecnh va\u0300 cho ca\u0309 c\u00f4ng tri\u0300nh \u0111\u00ea\u0309 t\u01b0\u0300 \u0111o\u0301 co\u0301 h\u01b0\u01a1\u0301ng chu\u00e2\u0309n bi\u0323 h\u00f4\u0300 s\u01a1 nh\u00e2n c\u00f4ng cho \u0111u\u0301ng v\u01a1\u0301i m\u00f4\u0303i c\u00f4ng tri\u0300nh.<\/p>\n<h3>Xu\u1ea5t h\u00f3a \u0111\u01a1n<\/h3>\n<p>M\u00f4\u0303i h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, c\u00f4ng tri\u0300nh khi xu\u00e2\u0301t ho\u0301a \u0111\u01a1n (C\u00f3 ke\u0300m bi\u00ean ba\u0309n nghi\u00ea\u0323m thu). Vi\u0300 n\u00ea\u0301u kh\u00f4ng co\u0301 bi\u00ean ba\u0309n nghi\u00ea\u0323m thu kh\u00f4\u0309i l\u01b0\u01a1\u0323ng c\u00f4ng vi\u1ec7c hoa\u0300n tha\u0300nh thi\u0300 kh\u00f4ng bi\u00ea\u0301t \u0111\u01b0\u01a1\u0323c gia\u0301 tri\u0323 xu\u00e2\u0301t ho\u0301a \u0111\u01a1n va\u0300 kh\u00f4ng \u0111u\u0309 c\u0103n c\u1ee9 \u0111\u00ea\u0309 ha\u0323ch toa\u0301n doanh thu trong x\u00e2y d\u01b0\u0323ng.<\/p>\n<p>Xu\u00e2\u0301t ho\u0301a \u0111\u01a1n cho h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, c\u00f4ng tri\u0300nh c\u1ea7n xem x\u00e9t ky\u0303 gia\u0301 tri\u0323 nghi\u00ea\u0323m thu so v\u01a1\u0301i n\u00f4\u0323i dung ho\u0301a \u0111\u01a1n.<\/p>\n<p>Ba\u0301m sa\u0301t nh\u00e2\u0323t ky\u0301 thi c\u00f4ng h\u1ea1ng m\u1ee5c c\u00f4ng tr\u00ecnh, c\u00f4ng tri\u0300nh cu\u0300ng v\u01a1\u0301i ho\u0301a \u0111\u01a1n ch\u01b0\u0301ng t\u01b0\u0300 \u0111\u00ea\u0309 ha\u0323ch toa\u0301n cho chi\u0301nh xa\u0301c va\u0300 mang ti\u0301nh trung th\u01b0\u0323c h\u01a1n.<\/p>\n<h2>2. H\u1ed3 s\u01a1 ch\u1ee9ng t\u1eeb c\u1ea7n l\u01b0u trong C\u00f4ng ty x\u00e2y d\u1ef1ng<\/h2>\n<ul>\n<li>C\u0103n c\u01b0\u0301 va\u0300o h\u01a1\u0323p \u0111\u00f4\u0300ng thi c\u00f4ng.<\/li>\n<li>C\u0103n c\u01b0\u0301 d\u01b0\u0323 toa\u0301n thi c\u00f4ng , thanh ly\u0301 h\u01a1\u0323p \u0111\u00f4\u0300ng.<\/li>\n<li>Ba\u0309ng d\u01b0\u0323 th\u00e2\u0300u, ba\u0309ng d\u01b0\u0323 toa\u0301n c\u00f4ng tri\u0300nh.<\/li>\n<li>Bi\u00ean ba\u0309n nghi\u00ea\u0323m thu kh\u00f4\u0301i l\u01b0\u01a1\u0323ng hoa\u0300n tha\u0300nh c\u00f4ng vi\u00ea\u0323c.<\/li>\n<li>C\u0103n c\u01b0\u0301 ho\u0301a \u0111\u01a1n \u0111\u00e2\u0300u va\u0300o, ho\u0301a \u0111\u01a1n \u0111\u00e2\u0300u ra.<\/li>\n<li>Ba\u0309ng ch\u00e2\u0301m c\u00f4ng, ba\u0309ng l\u01b0\u01a1ng.<\/li>\n<li>H\u01a1\u0323p \u0111\u00f4\u0300ng giao khoa\u0301n, h\u01a1\u0323p \u0111\u00f4\u0300ng nh\u00e2n c\u00f4ng.<\/li>\n<li>Ca\u0301c h\u00f4\u0300 s\u01a1 ch\u01b0\u0301ng minh thu\u00ea\u0301 TNCN nh\u01b0 k\u00ea\u0301t qua\u0309 \u0111\u0103ng ky\u0301 m\u00e3 s\u1ed1 thu\u1ebf c\u00e1 nh\u00e2n (MSTCN), K\u00ea\u0301t qua\u0309 \u0111\u0103ng ky\u0301 MSTCN cho ng\u01b0\u01a1\u0300i phu\u0323 thu\u00f4\u0323c, m\u00e2\u0303u ch\u01b0\u0301ng minh thu nh\u00e2\u0323p d\u01b0\u01a1\u0301i 132 tri\u1ec7u \u0111\u1ed3ng la\u0300 M\u00e2\u0303u 02\/TNCN&#8230;<\/li>\n<\/ul>\n<p><img loading=\"lazy\" class=\"alignnone size-full wp-image-2660\" src=\"http:\/\/htttdn.com\/wp-content\/uploads\/2021\/08\/kt-xay-dung.jpg\" alt=\"\" width=\"1200\" height=\"628\" srcset=\"https:\/\/htttdn.com\/wp-content\/uploads\/2021\/08\/kt-xay-dung.jpg 1200w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/08\/kt-xay-dung-300x157.jpg 300w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/08\/kt-xay-dung-1024x536.jpg 1024w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/08\/kt-xay-dung-768x402.jpg 768w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/08\/kt-xay-dung-50x26.jpg 50w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/08\/kt-xay-dung-60x31.jpg 60w, https:\/\/htttdn.com\/wp-content\/uploads\/2021\/08\/kt-xay-dung-100x52.jpg 100w\" sizes=\"(max-width: 1200px) 100vw, 1200px\" \/><\/p>\n<h2><strong>3. C\u00e1c l\u01b0u \u00fd v\u1ec1 vi\u1ec7c h\u1ea1ch to\u00e1n trong c\u00f4ng ty x\u00e2y d\u1ef1ng<\/strong><\/h2>\n<h3>\u0110\u00f4\u0301i v\u01a1\u0301i ca\u0301c chi phi\u0301 li\u00ean quan \u0111\u00ea\u0301n nguy\u00ean v\u00e2\u0323t li\u00ea\u0323u<\/h3>\n<p>N\u00ea\u0301u mua NVL v\u00ea\u0300 nh\u00e2\u0323p kho, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u01a1\u0323 TK 152<br \/>\nN\u01a1\u0323 TK 133<\/p>\n<p style=\"padding-left: 80px;\">Co\u0301 TK li\u00ean quan<\/p>\n<p>Khi xu\u00e2\u0301t kho (Cho\u0323n c\u00f4ng tri\u0300nh), ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u01a1\u0323 TK 621 (Theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC), 154 (Theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC)<\/p>\n<p style=\"padding-left: 80px;\">Co\u0301 TK 152<\/p>\n<p>N\u00ea\u0301u mua NVL v\u00ea\u0300 xu\u00e2\u0301t th\u0103\u0309ng cho ca\u0301c c\u00f4ng tri\u0300nh =&gt; Cho\u0323n va\u0300o \u0111u\u0301ng ca\u0301c c\u00f4ng tri\u0300nh li\u00ean quan, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u01a1\u0323 TK 621 (Theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC)<br \/>\nN\u01a1\u0323 TK 154 (Theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC)<br \/>\nN\u01a1\u0323 TK 1331<\/p>\n<p style=\"padding-left: 80px;\">Co\u0301 TK li\u00ean quan<\/p>\n<h3>\u0110\u00f4\u0301i v\u01a1\u0301i chi phi\u0301 nh\u00e2n c\u00f4ng<\/h3>\n<p>Tri\u0301ch chi phi\u0301 nh\u00e2n c\u00f4ng va\u0300o ca\u0301c c\u00f4ng tri\u0300nh, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u01a1\u0323 TK 622 (Theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC), 154 (Theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC)<\/p>\n<p style=\"padding-left: 80px;\">Co\u0301 TK 334<\/p>\n<p>Chi l\u01b0\u01a1ng (N\u00ean chi qua chuy\u00ea\u0309n khoa\u0309n), ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u01a1\u0323 TK 334<\/p>\n<p style=\"padding-left: 80px;\">Co\u0301 TK 112, 111<\/p>\n<p>Chi l\u01b0\u01a1ng qua ta\u0323m \u01b0\u0301ng (Th\u01b0\u1eddng x\u1ea3y ra trong C\u00f4ng ty x\u00e2y d\u01b0\u0323ng), ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u01a1\u0323 TK 622<\/p>\n<p style=\"padding-left: 80px;\">Co\u0301 TK 141<\/p>\n<p>N\u00ea\u0301u tri\u0301ch l\u01b0\u01a1ng qua c\u00f4ng n\u01a1\u0323 vay cu\u0309a ng\u00e2n ha\u0300ng, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u01a1\u0323 TK 622<\/p>\n<p style=\"padding-left: 80px;\">Co\u0301 TK 334<\/p>\n<p>Khi chi l\u01b0\u01a1ng va\u0300o ch\u01b0\u0301ng t\u01b0\u0300 nghi\u00ea\u0323p vu\u0323 kha\u0301c, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u01a1\u0323 TK 334<\/p>\n<p style=\"padding-left: 80px;\">Co\u0301 TK 341<\/p>\n<p><em><strong>L\u01b0u y\u0301:<\/strong><\/em> Khi l\u00e2\u0323p ba\u0309ng l\u01b0\u01a1ng nh\u01a1\u0301 ghi tr\u00ean ti\u00eau \u0111\u00ea\u0300 la\u0300 l\u01b0\u01a1ng cho c\u00f4ng tri\u0300nh na\u0300o, ng\u00e0y, tha\u0301ng, n\u0103m. Ha\u0323ch toa\u0301n kh\u00f4ng bi\u0323 nh\u00e2\u0300m gi\u01b0\u0303a l\u01b0\u01a1ng c\u00f4ng tri\u0300nh na\u0300y cho c\u00f4ng tri\u0300nh kh\u00e1c.<\/p>\n<h3>\u0110\u00f4\u0301i v\u01a1\u0301i chi phi\u0301 ma\u0301y thi c\u00f4ng<\/h3>\n<p>\u0110\u1ed1i v\u1edbi m\u00e1y thi c\u00f4ng C\u00f4ng ty co\u0301 s\u0103\u0303n thi\u0300 ti\u0301nh kh\u00e2\u0301u hao cho ca\u0301c ma\u0301y thi c\u00f4ng; N\u00ea\u0301u trong tha\u0301ng ma\u0301y thi c\u00f4ng tham gia va\u0300o nhi\u00ea\u0300u c\u00f4ng tri\u0300nh kha\u0301c nhau thi\u0300 la\u0300m l\u00ea\u0323nh \u0111i\u00ea\u0300u \u0111\u00f4\u0323ng ma\u0301y t\u01b0\u0300 c\u00f4ng tri\u0300nh na\u0300y sang c\u00f4ng tri\u0300nh kha\u0301c va\u0300 l\u00e2\u0323p ba\u0309ng kh\u00e2\u0301u hao ma\u0301y thi c\u00f4ng theo ty\u0309 l\u00ea\u0323 % cho ca\u0301c c\u00f4ng tri\u0300nh tham gia (T\u00f4\u0309ng la\u0300 100%). Tri\u0301ch chi phi\u0301 ma\u0301y thi c\u00f4ng cho ca\u0301c c\u00f4ng tri\u0300nh, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u01a1\u0323 TK 623 (Theo Th\u00f4ng t\u01b0 200\/2014\/TT-BTC) ,<br \/>\nN\u01a1\u0323 TK 154 (Theo Th\u00f4ng t\u01b0 133\/2016\/TT-BTC)<\/p>\n<p style=\"padding-left: 80px;\">Co\u0301 TK 214<\/p>\n<p>\u0110\u00f4\u0301i v\u01a1\u0301i ma\u0301y thi c\u00f4ng C\u00f4ng ty \u0111i thu\u00ea ngoa\u0300i thi\u0300 c\u00e2\u0300n co\u0301 h\u01a1\u0323p \u0111\u00f4\u0300ng thu\u00ea ma\u0301y thi c\u00f4ng, ba\u0309ng k\u00ea thu\u00ea ca ma\u0301y theo gi\u01a1\u0300, ho\u0301a \u0111\u01a1n thu\u00ea ma\u0301y, bi\u00ean ba\u0309n thanh ly\u0301 h\u01a1\u0323p \u0111\u00f4\u0300ng, ghi:<\/p>\n<p style=\"padding-left: 40px;\">N\u01a1\u0323 TK 623<br \/>\nN\u01a1\u0323 TK 1331<\/p>\n<p style=\"padding-left: 80px;\">Co\u0301 TK 331, 111<\/p>\n<p><em><strong>L\u01b0u y\u0301:<\/strong><\/em> Chi phi\u0301 tri\u0301ch kh\u00e2\u0301u hao va\u0300 CCDC \u0111\u01b0\u01a1\u0323c th\u01b0\u0323c hi\u00ea\u0323n va\u0300o cu\u00f4\u0301i m\u00f4\u0303i tha\u0301ng.<\/p>\n<h2><strong>4. \u0110\u00f4\u0301i v\u01a1\u0301i ca\u0301c loa\u0323i chi phi\u0301 kha\u0301c, chi phi\u0301 chung<\/strong><\/h2>\n<p>Chi phi\u0301 kha\u0301c trong x\u00e2y d\u01b0\u0323ng bao g\u00f4\u0300m: Chi phi\u0301 ti\u00ea\u0301p kha\u0301ch li\u00ean quan c\u00f4ng tri\u0300nh, chi phi\u0301 ngoa\u0323i giao, chi phi\u0301 ph\u00e2n b\u00f4\u0309 CCDC, chi phi\u0301 ba\u0309o h\u00f4\u0323 lao \u0111\u00f4\u0323ng, chi phi\u0301 la\u0301n tra\u0323i&#8230;<\/p>\n<p>Ca\u0301c chi phi\u0301 chung: Chi phi\u0301 ph\u00e2n b\u00f4\u0309 CCDC, chi phi\u0301 x\u0103ng xe, \u0111i\u00ea\u0323n thoa\u0323i, chi phi\u0301 l\u01b0\u01a1ng cho ca\u0301c ca\u0301n b\u00f4\u0323 gia\u0301m sa\u0301t c\u00f4ng tri\u0300nh x\u00e2y d\u01b0\u0323ng&#8230;<\/p>\n<p>Ca\u0301c chi phi\u0301 na\u0300y ha\u0323ch toa\u0301n nh\u01b0 sau:<\/p>\n<p style=\"padding-left: 40px;\">N\u01a1\u0323 TK 627<br \/>\nN\u01a1\u0323 TK 1331<\/p>\n<p style=\"padding-left: 80px;\">Co\u0301 TK li\u00ean quan.<\/p>\n<h2>5. Gi\u00e1 th\u00e0nh c\u00f4ng tr\u00ecnh x\u00e2y d\u1ef1ng<\/h2>\n<p>Nh\u01b0 ca\u0301c chi phi\u0301 n\u00eau tr\u00ean cu\u00f4\u0301i m\u00f4\u0303i ky\u0300 hoa\u0300n tha\u0300nh c\u00f4ng tri\u0300nh. Ti\u0301nh gia\u0301 tha\u0300nh ca\u0301c c\u00f4ng tri\u0300nh, ki\u00ea\u0309m tra xem c\u00f4ng tri\u0300nh na\u0300o \u0111a\u0303 hoa\u0300n tha\u0300nh, c\u00f4ng tri\u0300nh na\u0300o \u0111ang thi c\u00f4ng d\u01a1\u0309 dang \u0111\u00ea\u0309 theo do\u0303i tr\u00ean d\u01b0\u0323 n\u01a1\u0323 TK 154.<\/p>\n<p>\u0110\u00f4\u0301i v\u01a1\u0301i c\u00f4ng tri\u0300nh hoa\u0300n tha\u0300nh m\u00f4\u0323t ph\u00e2\u0300n ho\u0103\u0323c hoa\u0300n tha\u0300nh toa\u0300n b\u00f4\u0323:<\/p>\n<p style=\"padding-left: 40px;\">N\u01a1\u0323 TK 6322<\/p>\n<p style=\"padding-left: 80px;\">Co\u0301 TK 154 &#8211; Gia\u0301 v\u00f4\u0301n c\u00f4ng tri\u0300nh hoa\u0300n tha\u0300nh<\/p>\n<p>L\u00e2\u0323p va\u0300 theo do\u0303i ba\u0301o ca\u0301o gia\u0301 tha\u0300nh cu\u0309a t\u01b0\u0300ng c\u00f4ng tri\u0300nh (L\u00e2\u0323p chi ti\u1ebft cho ca\u0301c c\u00f4ng tri\u0300nh).<\/p>\n<p>So sa\u0301nh doanh thu va\u0300 gia\u0301 v\u00f4\u0301n chi ti\u00ea\u0301t cho m\u00f4\u0303i c\u00f4ng tri\u0300nh cu\u0323 th\u00ea\u0309. L\u01b0u y\u0301 la\u0300 ca\u0301c c\u00f4ng tri\u0300nh v\u00ea\u0300 m\u0103\u0323t so sa\u0301nh doanh thu &#8211; gia\u0301 v\u00f4\u0301n na\u0300y lu\u00f4n \u0111\u00ea\u0309 la\u0303i du\u0300 la\u0300 nh\u1ecf. \u0110a\u0309m ba\u0309o \u0111u\u0301ng nguy\u00ean t\u0103\u0301c TK 5112 lu\u00f4n l\u01a1\u0301n h\u01a1n TK 6322 (\u0110a\u0309m ba\u0309o cho ca\u0301c c\u00f4ng tri\u0300nh ch\u01b0\u0301 kh\u00f4ng pha\u0309i s\u00f4\u0301 li\u00ea\u0323u t\u00f4\u0309ng tr\u00ean c\u00e2n \u0111\u00f4\u0301i ta\u0300i khoa\u0309n).<\/p>\n<p>L\u00e2\u0323p ba\u0309ng theo do\u0303i chi phi\u0301 kinh doanh d\u01a1\u0309 dang cho ca\u0301c c\u00f4ng tri\u0300nh \u0111ang thi c\u00f4ng ch\u01b0a hoa\u0300n tha\u0300nh (Vi\u0300 ca\u0301c c\u00f4ng tri\u0300nh x\u00e2y d\u01b0\u0323ng th\u01b0\u01a1\u0300ng co\u0301 ti\u0301nh ch\u00e2\u0301t ke\u0301o da\u0300i t\u01b0\u0300 n\u0103m na\u0300y sang n\u0103m kha\u0301c). \u0110a\u0309m ba\u0309o ca\u0301c n\u00f4\u0323i dung chi ti\u00ea\u0301t d\u1edf dang cho c\u00e1c c\u00f4ng tr\u00ecnh nh\u01b0 Chi phi\u0301 NVL d\u01a1\u0309 dang, Chi phi\u0301 nh\u00e2n c\u00f4ng d\u01a1\u0309 dang, chi phi\u0301 ma\u0301y thi c\u00f4ng,&#8230;<\/p>\n<p>Theo do\u0303i doanh thu t\u00f4\u0309ng cho c\u00f4ng tri\u0300nh me\u0323 so v\u01a1\u0301i gia\u0301 v\u00f4\u0301n t\u00f4\u0309ng cho c\u00f4ng tri\u0300nh me\u0323 va\u0300 t\u01b0\u01a1ng \u01b0\u0301ng cho ca\u0301c ha\u0323ng mu\u0323c c\u00f4ng tri\u0300nh con.<\/p>\n<p>Cu\u00f4\u0301i cu\u0300ng so sa\u0301nh gi\u01b0\u0303a ca\u0301c ba\u0309ng t\u00f4\u0309ng h\u01a1\u0323p NVL ha\u0323ch toa\u0301n so v\u01a1\u0301i d\u01b0\u0323 toa\u0301n, cu\u0303ng nh\u01b0 gia tha\u0300nh th\u01b0\u0323c t\u00ea\u0301 so v\u01a1\u0301i gia\u0301 tha\u0300nh cu\u0309a d\u01b0\u0323 toa\u0301n.<\/p>\n<h2><strong>6. Theo d\u00f5i \u0111\u1ed1i chi\u1ebfu c\u00e1c b\u00e1o c\u00e1o k\u1ebf to\u00e1n<\/strong><\/h2>\n<h3>Ba\u0301o ca\u0301o c\u00f4ng n\u01a1\u0323 v\u01a1\u0301i Chu\u0309 \u0111\u00e2\u0300u t\u01b0<\/h3>\n<ul>\n<li>M\u1ed9t C\u00f4ng ty co\u0301 th\u00ea\u0309 thi c\u00f4ng cho m\u00f4\u0323t Chu\u0309 \u0111\u00e2\u0300u t\u01b0 nhi\u00ea\u0300u c\u00f4ng tri\u0300nh kha\u0301c nhau n\u00ean khi ha\u0323ch toa\u0301n c\u00f4ng n\u01a1\u0323 c\u00e2\u0300n theo do\u0303i chi ti\u00ea\u0301t v\u01b0\u0300a theo Chu\u0309 \u0111\u00e2\u0300u t\u01b0, \u0111\u00f4\u0300ng th\u01a1\u0300i v\u01b0\u0300a theo t\u00ean c\u00f4ng tri\u0300nh, ha\u0323ng mu\u0323c c\u00f4ng tri\u0300nh th\u00ec m\u01a1\u0301i \u0111a\u0301p \u01b0\u0301ng \u0111\u01b0\u01a1\u0323c y\u00eau c\u00e2\u0300u qua\u0309n ly\u0301.<\/li>\n<li>L\u00e2\u0323p ba\u0301o ca\u0301o t\u00f4\u0309ng h\u01a1\u0323p c\u00f4ng n\u01a1\u0323 pha\u0309i thu cu\u0309a ca\u0301c kha\u0301ch ha\u0300ng.<\/li>\n<li>L\u00e2\u0323p ca\u0301c bi\u00ean ba\u0309n \u0111\u00f4\u0301i chi\u00ea\u0301u cu\u00f4\u0301i m\u00f4\u0303i n\u0103m.<\/li>\n<\/ul>\n<h3>Ba\u0301o ca\u0301o t\u00f4\u0300n kho nguy\u00ean v\u1eadt li\u1ec7u<\/h3>\n<ul>\n<li>Theo do\u0303i chi ti\u00ea\u0301t ca\u0301c nguy\u00ean v\u1eadt li\u1ec7u t\u00f4\u0300n kho \u0111\u00ea\u0309 l\u00ean k\u00ea\u0301 hoa\u0323ch xu\u00e2\u0301t kho cho ca\u0301c c\u00f4ng tri\u0300nh trong n\u0103m t\u01a1\u0301i.<\/li>\n<li>Ba\u0301o ca\u0301o c\u00f4ng n\u01a1\u0323 pha\u0309i tra\u0309 cho nha\u0300 cung c\u00e2\u0301p: C\u0103n c\u01b0\u0301 h\u01a1\u0323p \u0111\u00f4\u0300ng va\u0300 \u0111i\u00ea\u0300u khoa\u0309n thanh toa\u0301n c\u00f4nh n\u01a1\u0323 v\u01a1\u0301i ca\u0301c nha\u0300 cung c\u00e2\u0301p \u0111\u00ea\u0309 thanh toa\u0301n \u0111u\u0301ng ha\u0323n theo h\u01a1\u0323p \u0111\u00f4\u0300ng n\u00ea\u0301u qua\u0301 ha\u0323n thi\u0300 k\u00ea\u0301 toa\u0301n co\u0300n l\u00e2\u0323p \u0111i\u00ea\u0300u chi\u0309nh ca\u0301c v\u00e2\u0301n \u0111\u00ea\u0300 li\u00ean quan \u0111\u00ea\u0301n thu\u00ea\u0301 GTGT.<\/li>\n<li>Ba\u0301o ca\u0301o tri\u0301ch kh\u00e2\u0301u hao t\u00e0i s\u1ea3n c\u1ed1 \u0111\u1ecbnh va\u0300 ca\u0301c Ba\u0301o ca\u0301o ti\u0301nh ph\u00e2n b\u00f4\u0309 c\u00f4ng c\u1ee5 d\u1ee5ng c\u1ee5.<\/li>\n<li>Ca\u0301c ba\u0301o ca\u0301o v\u00ea\u0300 do\u0300ng ti\u00ea\u0300n. \u0110\u00ea\u0309 co\u0301 h\u01b0\u01a1\u0301ng kh\u0103\u0301c phu\u0323c n\u00ea\u0301u thi\u00ea\u0301u do\u0300ng ti\u00ea\u0300n nh\u01b0 thay \u0111\u00f4\u0309i \u0111\u0103ng ky\u0301 kinh doanh, la\u0300m ca\u0301c h\u01a1\u0323p \u0111\u00f4\u0300ng vay, m\u01b0\u01a1\u0323n ti\u00ea\u0300n cu\u0309a ca\u0301c t\u00f4\u0309 ch\u01b0\u0301c, ca\u0301 nh\u00e2n \u0111\u00ea\u0309 b\u00f4\u0309 sung do\u0300ng ti\u00ea\u0300n h\u01a1\u0323p ly\u0301.<\/li>\n<\/ul>\n<h2>7. L\u1eadp b\u00e1o c\u00e1o t\u00e0i ch\u00ednh<\/h2>\n<ul>\n<li>C\u00f4ng vi\u00ea\u0323c cu\u00f4\u0301i cu\u0300ng cu\u0309a k\u00ea\u0301 toa\u0301n x\u00e2y d\u1ef1ng la\u0300 l\u00e2\u0323p BCTC. Ngo\u00e0i m\u1ed9t s\u1ed1 l\u01b0u \u00fd trong b\u00e1o c\u00e1o t\u00e0i ch\u00ednh \u0111\u00e3 tr\u00ecnh b\u00e0y \u1edf tr\u00ean, c\u1ea7n n\u1eafm v\u1eefng m\u1ed9t s\u1ed1 n\u1ed9i dung sau:<\/li>\n<li>Ba\u0309ng c\u00e2n \u0111\u00f4\u0301i ta\u0300i khoa\u0309n.<\/li>\n<li>Ba\u0309ng c\u00e2n \u0111\u00f4\u0301i k\u00ea\u0301 toa\u0301n.<\/li>\n<li>Ba\u0301o ca\u0301o k\u00ea\u0301t qua\u0309 hoa\u0323t \u0111\u00f4\u0323ng sa\u0309n xu\u00e2\u0301t kinh doanh.<\/li>\n<li>Ba\u0301o ca\u0301o l\u01b0u chuy\u00ea\u0309n ti\u00ea\u0300n t\u00ea\u0323.<\/li>\n<li>Thuy\u00ea\u0301t minh ba\u0301o ca\u0301o ta\u0300i chi\u0301nh.<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<div class='heateorSssClear'><\/div><div  class='heateor_sss_sharing_container heateor_sss_horizontal_sharing' heateor-sss-data-href='https:\/\/htttdn.com\/index.php\/tin-tuc\/nhung-van-de-quan-trong-ke-toan-xay-dung-can-phai-biet\/'><div class='heateor_sss_sharing_title' 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'https:\/\/htttdn.com\/index.php\/tin-tuc\/nhung-van-de-quan-trong-ke-toan-xay-dung-can-phai-biet\/', 'Nh%E1%BB%AFng%20v%E1%BA%A5n%20%C4%91%E1%BB%81%20quan%20tr%E1%BB%8Dng%20k%E1%BA%BF%20to%C3%A1n%20x%C3%A2y%20d%E1%BB%B1ng%20c%E1%BA%A7n%20ph%E1%BA%A3i%20bi%E1%BA%BFt', '' )\" ><ss style=\"display:block\" class=\"heateorSssSharingSvg heateorSssMoreSvg\"><\/ss><\/i><\/li><li class=\"heateorSssSharingRound\"><ss class=\"heateor_sss_square_count\">&nbsp;<\/ss><i style=\"width:20px;height:20px;border-radius:999px;margin-left:9px !important;\" title=\"Total Shares\" class=\"heateorSssSharing heateorSssTCBackground\"><\/i><\/li><\/ul><div class=\"heateorSssClear\"><\/div><\/div><div class='heateorSssClear'><\/div><p>T\u00e1c gi\u1ea3: B\u00f9i Th\u00fay H\u00e0, 04-8-2021 K\u00ea\u0301 toa\u0301n x\u00e2y d\u01b0\u0323ng \u0111o\u0300i ho\u0309i kh\u00f4ng chi\u0309 co\u0301 nh\u01b0\u0303ng kinh nghi\u00ea\u0323m v\u00ea\u0300 ha\u0323ch toa\u0301n ma\u0300 c\u00e2\u0300n co\u0301 nhi\u00ea\u0300u tra\u0309i nghi\u00ea\u0323m th\u01b0\u0323c t\u00ea\u0301 nh\u01b0 ca\u0301c c\u00f4ng vi\u00ea\u0323c li\u00ean quan \u0111\u00ea\u0301n vi\u00ea\u0323c lu\u00e2n chuy\u00ea\u0309n h\u00f4\u0300 s\u01a1 ch\u01b0\u0301ng t\u01b0\u0300 cu\u0309a ca\u0301c b\u00f4\u0323 ph\u00e2\u0323n \u0111i t\u01b0\u0300 kho,&#8230;<\/p>\n","protected":false},"author":1,"comment_status":"open","ping_status":"closed","template":"","format":"standard","meta":[],"ht-kb-category":[103],"ht-kb-tag":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v15.2.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\r\n<title>Nh\u1eefng v\u1ea5n \u0111\u1ec1 quan tr\u1ecdng k\u1ebf to\u00e1n x\u00e2y d\u1ef1ng c\u1ea7n ph\u1ea3i bi\u1ebft - H\u1ec7 th\u1ed1ng th\u00f4ng tin doanh nghi\u1ec7p<\/title>\r\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\r\n<link rel=\"canonical\" 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